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2025-08-31-accounts

The Butterfly Rooms (Incorporating Woodlands) LTD

Tank Hill Road | Purfleet | Essex | RM19 1TA

Registered Charity Number: 1148068 | Ofsted Number: 453859 | Company Number: 7984150 | Limited by Guarantee Telephone Number: 01708 863 737

Chairperson’s Report: The Butterfly Room – 2025

Dear Members,

I am pleased to present my Chairperson’s Report for The Butterfly Room, reflecting on a year of continued growth, challenge, and resilience within an evolving early years sector.

Growth and Capacity

I am pleased to report that The Butterfly Room has continued to operate at near full capacity across all rooms, reflecting the confidence and trust families place in our provision. Demand for high-quality childcare remains strong and, in response to increasing local need, we have expanded our services through the opening of our new room, Little Acorns.

This expansion represents an important milestone in our strategic development and strengthens our ability to support more children and families while maintaining the nurturing, child-centred environment that remains central to our charitable purpose.

Early Years Funding and Sector Pressures

The early years sector has experienced significant funding reform this year, including the continued rollout of expanded childcare entitlements for working families. This includes funded provision for children from nine months and the extension to 30 funded hours for eligible children under three from September 2025.

While these changes provide valuable support to families, they continue to place considerable pressure on providers. Rising operational costs, wage increases, and inflation remain significant challenges, and although government funding rates have increased, they do not yet fully meet the true cost of delivery. Ensuring long-term financial sustainability remains a key priority for the Board.

Regulatory and Safeguarding Developments

This year has also seen important developments in the regulatory framework. Preparations for the updated EYFS safeguarding reforms, due to take effect in September 2025, have required us to strengthen key areas including safer recruitment, safeguarding training, attendance monitoring, and first aid compliance.

These changes reinforce the importance of robust safeguarding systems and high standards of care. Safeguarding remains at the heart of our work, and we are committed to maintaining strong governance, compliance, and reflective practice to meet these enhanced expectations.

Strengthening Organisational Infrastructure

To support the charity’s continued growth and resilience, the Board identified the need to strengthen our operational and strategic infrastructure. I am therefore pleased to confirm the appointment of a dedicated Business Manager, Aimee Thompson, to this senior leadership role.

Aimee’s expertise will enhance our financial oversight, operational efficiency, and strategic planning, ensuring the organisation remains well-positioned for future development.

Workforce and Staf Recognition

Like many providers across the UK, recruitment and retention continue to present challenges. The early years workforce remains under significant pressure, and we recognise the commitment and professionalism of our staff in maintaining the high standards expected by families, regulators, and the wider community.

Their dedication, flexibility, and care are fundamental to the success of The Butterfly Room and to the delivery of our charitable objectives.

Looking Ahead

As we move into 2026, our focus remains firmly on sustainability, quality, and responsible growth. The expansion of funded childcare and increasing regulatory demands present both opportunities and challenges. However, with a committed staff team, strengthened leadership, and the continued support of our families and Board, I am confident in our ability to meet these challenges and continue delivering meaningful impact for children and families.

On behalf of the Board, I extend my sincere thanks to our staff, families, volunteers, and fellow trustees for their ongoing support, dedication, and belief in The Butterfly Room.

Together, we continue to provide a safe, nurturing, and inspiring environment where children can thrive.

Warm regards,

Simone Crowley NEE Simone Turner.

Chairperson, The Butterfly Room

Simone Crowley

Company Registration No. 07984150 (England and Wales)

THE BUTTERFLY ROOMS (INCORPORATING WOODLANDS) LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

THE BUTTERFLY ROOMS (INCORPORATING WOODLANDS) LIMITED ANNUAL REPORT AND UNAUDITED ACCOUNTS CONTENTS

Page
Company information 3
Director's report 4
Income statement 5
Statement of financial position 6
Notes to the accounts 7
Detailed profit and loss account 8

THE BUTTERFLY ROOMS (INCORPORATING WOODLANDS) LIMITED COMPANY INFORMATION FOR THE YEAR ENDED 31 AUGUST 2025

Director

Stuart Mitchell

Company Number

07984150 (England and Wales)

Registered Office

Woodlands Pre School & Nursery Tank Hill Road Purfleet On Thames Essex RM19 1TA United Kingdom

Accountants

EMH Accounting Services 4 Brockenhurst Drive Stanford-le-Hope Essex SS17 0NL

THE BUTTERFLY ROOMS (INCORPORATING WOODLANDS) LIMITED (COMPANY NO: 07984150 ENGLAND AND WALES) DIRECTOR'S REPORT

The director presents his report and accounts for the year ended 31 August 2025.

Directors

Stuart Mitchell held office during the whole of the period.

Statement of directors' responsibilities

The directors are responsible for preparing the report and accounts in accordance with applicable law and regulations.

Company law requires the directors to prepare accounts for each financial year. Under that law, the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors

............................................................................

Stuart Mitchell Director

Approved by the board on: 24 April 2026

THE BUTTERFLY ROOMS (INCORPORATING WOODLANDS) LIMITED INCOME STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025

Turnover
Cost of sales
Gross profit
Administrative expenses
Operating profit
Interest payable and similar charges
Profit on ordinary activities before taxation
Tax on profit on ordinary activities
Profit for the financial year
2025
£
681,396
(59,538)
621,858
(548,155)
73,703
-
73,703
-
73,703
2024
£
540,694
(43,674)
497,020
(459,429)
37,591
(24,000)
13,591
-
13,591

THE BUTTERFLY ROOMS (INCORPORATING WOODLANDS) LIMITED STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
4
Current assets
Inventories
Debtors
5
Cash at bank and in hand
Net current assets
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
2025
£
19,917
6,621
96,809
5,017
108,447
108,447
128,364
128,364
128,364
2024
£
26,555
6,456
-
21,650
28,106
28,106
54,661
54,661
54,661

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities.

The financial statements were approved by the Board and authorised for issue on 23 April 2026 and were signed on its behalf by

Stuart Mitchell Director

Company Registration No. 07984150

THE BUTTERFLY ROOMS (INCORPORATING WOODLANDS) LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Statutory information

The Butterfly Rooms (Incorporating Woodlands) Limited is a private company, limited by shares, registered in England and Wales, registration number 07984150. The registered office is Woodlands Pre School & Nursery, Tank Hill Road, Purfleet On Thames, Essex, RM19 1TA, United Kingdom.

2 Compliance with accounting standards

The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.

3 Accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Basis of preparation

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.

Presentation currency

The accounts are presented in £ sterling.

Tangible fixed assets and depreciation

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

4
Tangible fixed assets
Cost or valuation
At 1 September 2024
At 31 August 2025
Depreciation
At 1 September 2024
Charge for the year
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
5
Debtors
Amounts falling due after more than one year
Other debtors
Fixtures &
fittings
£
At cost
14,500
14,500
8,382
1,529
9,911
4,589
6,118
Computer
equipment
£
At cost
31,392
31,392
10,955
5,109
16,064
15,328
20,437
2025
£
96,809
Total
£
45,892
45,892
19,337
6,638
25,975
19,917
26,555
2024
£
-

6 Average number of employees

During the year the average number of employees was 25 (2024: 25).

THE BUTTERFLY ROOMS (INCORPORATING WOODLANDS) LIMITED DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

This schedule does not form part of the statutory accounts.

Turnover
Sales
Fees
Reimbursed expenses
Cost of sales
Purchases
Other direct costs
Gross profit
Administrative expenses
Wages and salaries
Pensions
Employer's NI
Staff training and welfare
Travel and subsistence
Rent
Rates
Light and heat
Cleaning
Stationery and printing
Bank charges
Insurance
Software
Repairs and maintenance
Sundry expenses
Accountancy fees
Other legal and professional
Operating profit
Interest payable
Bank loans and overdrafts
Profit on ordinary activities before taxation
2025
£
181,506
(6,730)
506,620
681,396
18,092
41,446
59,538
621,858
376,180
14,472
64,309
684
17,578
6,708
1,956
7,670
3,021
-
251
8,027
9,174
32,000
2,248
-
3,877
548,155
73,703
-
73,703
2024
£
245,105
-
295,589
540,694
40,710
2,964
43,674
497,020
344,741
15,430
33,267
2,394
14,719
7,247
3,787
3,060
7,952
1,103
-
9,454
12,441
2,951
-
883
-
459,429
37,591
24,000
13,591

The Butterfly Rooms (Incorporating Woodlands) LTD

Tank Hill Road | Purfleet | Essex | RM19 1TA Registered Charity Number: 1148068 | Ofsted Number: 453859 | Company Number: 7984150 | Limited by Guarantee

Telephone Number: 01708 863 737

Treasurer’s Report

For the Year Ending August 2025

I am pleased to present the Treasurer’s Report for the financial year ending August 2026, providing an overview of the charity’s financial performance, governance arrangements, and assurance processes. This report should be read alongside the independently prepared accounts and the External Examiner’s Report.

The charity’s financial statements for this reporting period have been prepared by our accountant, Barry Haynes, in accordance with the Charities Statement of Recommended Practice (SORP), the Charities Act 2011, and applicable accounting standards. The trustees have reviewed these accounts in detail and are satisfied that they present a true and fair view of the charity’s financial position.

Financial Overview

During the year, the charity maintained stable financial management despite ongoing economic pressures, including inflationary increases, staffing costs, and operational expenditure.

Trustees continue to monitor reserve levels closely to ensure sufficient unrestricted funds are maintained to meet operational obligations and mitigate unforeseen risks.

Internal Financial Controls

The Board remains committed to robust financial governance. Throughout the year, financial controls have included:

These controls provide assurance over the completeness and accuracy of financial records.

Verification and External Examination

The annual accounts have been independently compiled and reviewed by Barry Haynes Accountants, who have worked closely with the Treasurer and Board to ensure accuracy, completeness, and compliance.

Supporting records including bank statements, payroll records, invoices, receipts, and grant allocations have been made available to support the preparation of the accounts. Trustees confirm that all requested documentation has been provided to the External Examiner to enable their review.

The Board is satisfied that the accounting records have been properly maintained in accordance with section 130 of the Charities Act 2011 and that appropriate accounting policies have been consistently applied.

Risk Management

Trustees recognise their responsibility for identifying and managing financial risks. Principal risks reviewed during the year included:

Appropriate mitigation strategies remain in place, including prudent budgeting, reserve planning, and regular financial oversight.

Going Concern

Having reviewed forecasts, reserves, and projected commitments, trustees remain satisfied that the charity continues as a going concern. There are no material uncertainties that would call into question the charity’s ability to continue operating over the next 12 months.

Treasurer’s Assurance

As Treasurer, I confirm that I have worked alongside our appointed accountant and trustees to ensure financial accountability, transparency, and compliance with Charity Commission requirements. I am satisfied that the charity’s finances remain well managed and that the accounts submitted for external examination accurately reflect the charity’s financial activities for the year.

Signed: Treasurer: Date: