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2025-07-31-accounts

PRESTON PRE SCHOOL LIMITED

PRESTON VILLAGE HALL PRESTON ROAD PRESTON WEYMOUTH DORSET DT3 6BH

ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

PRESTON PRE SCHOOL LIMITED INDEX TO FINANCIAL STATEMENTS

PAGE

THE FOLLOWING PAGES DO NOT FORM PART OF THE STATUTORY ACCOUNTS

PRESTON PRE SCHOOL LIMITED

PAGE I

DIRECTORS

Stuart C Legg Esq Amanda J Gadbsy (Mrs)

SECRETARY

No one in position

FINANCIAL AND INTERNATIONAL ACCOUNTANTS, TAXATION SPECIALISTS AND BUSINESS ADVISORS

Casterbridge Hardy LLP “Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL Website: www.casterbridgehardy.co.uk Email: info@casterbridgehardy.co.uk

REGISTERED OFFICE

“Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL

TRADING ADDRESS

Preston Village Hall Preston Road Preston Weymouth Dorset DT3 6BH

BANKERS

HSBC UK 18 St Mary Street Weymouth Dorset DT4 8PH

Charity Company Registration Number: 1150841

REGISTERED IN ENGLAND: 08206522

PRESTON PRE SCHOOL LIMITED

PAGE II

REPORT OF THE DIRECTOR FOR THE YEAR ENDED 31 JULY 2025

The directors have pleasure in presenting their twelfth report and the twelfth unaudited financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITIES

The principal activity of the company during the year was that of primary education and childcare.

THE DIRECTORS OF THE COMPANY

The directors who served the company during the year were as follows:

Stuart C Legg Esq Amanda J Gadbsy (Mrs)

BUSINESS REVIEW

The team of directors follows good governance by putting customers first and profit second, ensuring that when profits are good those profits are re-invested in the business infrastructure.

Customer loyalty is essential to the ongoing development of the company and this is evidenced by the volume of work gained through referrals.

We can confirm there were no related party transactions within the year ending 31 July 2025.

SMALL COMPANY PROVISIONS

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

Registered office: Preston Village Hall Preston Road Preston Weymouth Dorset DT3 6BH

Signed by order of the directors

Stuart C Legg Esq Amanda J Gadsby (Mrs) Director Director

Approved by the directors on …………………………………………………………..

PRESTON PRE SCHOOL LIMITED REPORT OF THE ACCOUNTANTS TO THE SHAREHOLDERS

PAGE III

In order to assist you to fulfill your duties under the Companies Act 2006, we have prepared for your approval, the financial statements of Preston Pre School Limited for the year ended 31 July 2025 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Total Recognised Gains and Losses together with the related notes from the company’s accounting records and from information and explanations which you have provided for us.

As a practicing member firm of the Institutes of Financial Accountants (IFA/IPA), the Association of International Accountants (AIA), the Association of Accounting Technicians (AAT), and the Federation of Taxation Advisers (FTA) we are subject to its ethical and other professional requirements which are detailed at www.ifa.org.uk and www.aiaworldwide.com and www.aat.org.uk

This report is made solely to the directors of Preston Pre School Limited in accordance with the terms stated in our letter of engagement. Our work has been undertaken solely to prepare, for your approval, the financial statements of Preston Pre School Limited and state those matters that we have agreed to state to the directors of Preston Pre School Limited in this report in accordance with the requirements of our institutes. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Preston Pre School has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Preston Pre School Limited. You consider that Preston Pre School Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out and audit or a review of the financial statements of Preston Pre School. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

THE IMPACT OF UNCERTAINTIES FOLLOWING THE UNITED KINGDOM EVACUATING FROM THE EUROPEAN UNION ON THE PREPARATION OF THE ACCOUNTS.

Uncertainties related to the effects of Brexit are relevant to understanding our preparation of these financial statements. To a certain extent all accounts preparation work assess and challenge the reasonableness of estimates made by the directors and related disclosures and the appropriateness of the going concern basis of preparation of the financial statements. All of these depend on assessments of future economic environment and the company’s future prospects and performance.

Brexit is one of the most significant economic events which has happened to the United Kingdom and, at the date of this report its effects are subject to unprecedented levels of uncertainty of outcomes, with the full range of possible effects unknown. We have applied a firm wide approach in response to that uncertainty when assessing the company’s future prospects and performance. However, no accounts preparation procedure should be expected to predict the unknowable factors or all possible future implications, for a company, and this is particularly true where Brexit is concerned.

Casterbridge Hardy LLP Financial and International Accountants, Taxation Specialists and Business Advisors “Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL RBW/03 March 2026/A510(ACC)WCH487/LGD/KTSW

PRESTON PRE SCHOOL LIMITED
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 JULY 2025

Notes
£
TURNOVER
1
141224
Other Income
1855
Administrative Expenses
142390
----------
OPERATING PROFIT/(LOSS)
2
689
------
PROFIT/(LOSS) ON ORDINARY ACTIVITIES BEFORE TAXATION
689
Tax on profit on ordinary activities
3
257
------
PROFIT/(LOSS) ON ORDINARY ACTIVITIES AFTER TAXATION
432
Equity dividends paid and proposed
10
-
------
RETAINED PROFIT/(LOSS) FOR THE FINANCIAL YEAR
432
Balance brought forward
23842
--------
Balance carried forward
£24274
=====
PAGE IV
Year Ended
31 July 2024
£
125243
355
125951
----------
(353)
----------
(353)
-
----------
(353)
-
----------
(353)
24195
---------
£23842
=====

The Notes on Pages VII to IX form part of these accounts.

PRESTON PRE SCHOOL LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2025
Share
Revaluation
Capital
Reserve
£
£
Balance as at 01 August 2023
-
-
Fair value gains, Net of deferred tax
-
-
Profit for the year
-
-
Dividends
-
-
---
---
Balance as at 01 August 2024
-
-
Fair value gains, Net of deferred tax
-
-
Profit for the year
-
-
Dividends
-
-
---
---
Balance at 31 July 2025
£-
£-
==
==
PRESTON PRE SCHOOL LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2025
Share
Revaluation
Capital
Reserve
£
£
Balance as at 01 August 2023
-
-
Fair value gains, Net of deferred tax
-
-
Profit for the year
-
-
Dividends
-
-
---
---
Balance as at 01 August 2024
-
-
Fair value gains, Net of deferred tax
-
-
Profit for the year
-
-
Dividends
-
-
---
---
Balance at 31 July 2025
£-
£-
==
==
PRESTON PRE SCHOOL LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2025
Share
Revaluation
Capital
Reserve
£
£
Balance as at 01 August 2023
-
-
Fair value gains, Net of deferred tax
-
-
Profit for the year
-
-
Dividends
-
-
---
---
Balance as at 01 August 2024
-
-
Fair value gains, Net of deferred tax
-
-
Profit for the year
-
-
Dividends
-
-
---
---
Balance at 31 July 2025
£-
£-
==
==
PAGE V
Profit and Loss
Total
Reserve
£
£
24195
24195
-
-
(353)
(353)
(-)
(-)
---------- ----------
23842
23842
-
-
432
432
(-)
(-)
--------- ----------
£24274 £24274
===== ======
Balance as at 01 August 2023
Fair value gains, Net of deferred tax
Profit for the year
Dividends
Balance as at 01 August 2024
Fair value gains, Net of deferred tax
Profit for the year
Dividends
Balance at 31 July 2025
Share
Capital
£
-
-
-
-
---
-
-
-
-
---
£-
==

PRESTON PRE SCHOOL LIMITED BALANCE SHEET AT 31 JULY 2025

PRESTON PRE SCHOOL LIMITED
BALANCE SHEET AT 31 JULY 2025
FIXED ASSETS
CURRENT ASSETS
Cash at Bank and in hand
CREDITORS:Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CAPITAL AND RESERVES
Called-up equity share capital
Profit and Loss Account
SURPLUS
PAGE VI
As at
31 July 2024
Notes
£
£
£
£
3474
4136
22688
21481
6
1888
1775
--------
---------
24274
23842
---------
----------
£24274
£23842
=====
=====
7
-
-
24274
23842
---------
---------
£24274
£23842
=====
=====

For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

The financial statements have been prepared in accordance with the provisions applicable to companies subject to small companies’ regime.

These financial statements were approved by the directors on ………………………………. and were signed by:

……………………………………….. AMANDA J GADSBY

The Notes on pages VII to IX form part of these accounts.

PRESTON PRE SCHOOL LIMITED INDEX TO NOTES TO THE ACCOUNTS AT 31 JULY 2025

PRESTON PRE SCHOOL LIMITED NOTES TO THE ACCOUNTS AT 31 JULY 2025

PAGE VII

1. ACCOUNTING POLICIES

General Information and basis of preparation

Preston Pre School Limited is a charity company incorporated in England with in the United Kingdom. The address of the registered office is given in the company information on page II of these financial statements. The company’s principal activity is primary school education and childcare.

Turnover

The turnover is derived from ordinary activities. Revenue is recognised at the point when the company satisfies a performance obligation to a customer as agreed.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office Equipment

25% per annum Reducing Balance Method

  1. OPERATING PROFIT Operating profit is stated after charging:

Depreciation
TAXATION
Analysis of the tax charge
The tax charge on the profit on ordinary activities for the year was as follows:-
Current tax:
UK Corporation tax
Tax on profit on ordinary activities
2025
£
662
===
2025
£
257
-----
£257
===
2024
£
797
===
2024
£
-
---
£-
==

PRESTON PRE SCHOOL LIMITED

PAGE VIII

NOTES TO THE ACCOUNTS AT 31 JULY 2025 - Continued

4. TANGIBLE FIXED ASSETS

Fixtures
& Fittings
£
COST
As at 01 August 2024 and 31 July 2025
5338
-------
DEPRECIATION
As at 01 August 2024
1622
Charge for the year
557
------
At 31 July 2025
2179
------
NET BOOK VALUE
At 31 July 2025
£3159
====
At 31 July 2024
£3716
====
5.
CREDITORS: Amounts falling due within one year
Corporation Tax
Social Security
Other creditors
6.
SHARE CAPITAL
Authorised share capital:
1 Ordinary Shares of £1 each
Allotted, called up and fully paid:
No.
Ordinary Shares of £1 each
-
=
Office
Equipment
Total
£
1209
6547
------
-------
789
2411
105
662
-----
------
894
3073
-----
------
£ 315
£3474
===
====
£ 420
£4136
===
====
2025
2024
£
£
257
-
613
727
1018
1048
-------
-------
£1888
£1775
====
====
2025
2024
£
£
£-
£-
==
==
2025
2024
£
No.
£
£-
-
£-
=
=
==

PRESTON PRE SCHOOL LIMITED NOTES TO THE ACCOUNTS AT 31 JULY 2025 - Continued

PAGE IX

7. EMPLOYEES

The average number of employees, including directors, during the year was as follows:

7.
EMPLOYEES
The average number of employees, including directors, during the year was as follows:
Employees
8.
TRANSACTIONS WITH DIRECTORS
There were no transactions during the year ended 31 July 2025.
2025
No.
8
=
2024
No.
8
=

9. RELATED PARTY DISCLOSURES

No transactions with related parties were undertaken, and are required to be disclosed under Financial Reporting Standard for Small Entities.

10. ULTIMATE CONTROLLING PARTY

The company was under the control of Stuart C Legg Esq in the current year. Stuart C Legg Esq is the managing director.

The following pages do not form part of the statutory financial statements.

PRESTON PRE SCHOOL LIMITED

PRESTON PRE SCHOOL LIMITED PAGE
INCOME AND EXPENDITURE STATEMENT–YEAR ENDED 31 JULY 2025
Year Ended
31 July 2024
£ £ £
£
INCOME
Fees - Parents 21753 21961
Fees - Grants 119471 141224 103282
125243
--------- ---------
OTHER INCOME
Commissions Received 78 -
Hall Hire 311 110
Raffle 270 -
Research Scheme 1000 -
Interest 196 1855 245
355
------- --------- ---------
-----------
TOTAL INCOME 143079 125598
--------- -----------
DEDUCT: EXPENDITURE
Educational Resources and Consumables 3427 2284
Food Purchases for Children’s Meals 9190 12617 5476
7760
------- -------
Establishment
Rent 7762 7831
Waste Removal 426 418
Property Repairs 949 9137 123
8372
------ -------
Administration
Wages 107116 96672
Pension 1843 1439
Freelance Yoga Instructor 2213 1155
Telephone 978 872
Internet 156 222
Postage and Stationery 197 249
Advertising 632 204
Subscriptions 1017 488
Entertaining 119 165
Insurance 220 797
DBS Checks - 333
Software 798 483
Donations - 15
Staff Training 657 1000
Sundry 709 116655 479
104573
-------- --------
Financial
Accountancy 2693 3814
Bank Charges 63 2756 64
3878
------- ------
Equipment
Children’s Toys and Equipment 563 226
Protective Clothing - 345
Equipment Depreciation 662 1225 797
1368
------ --------- --------
-----------
TOTAL EXPENDITURE 142390 125951
--------- -----------
EXCESS OF EXPENDITURE OVER INCOME £689 £(353)
=== ====

PRESTON PRE SCHOOL LIMITED

PAGE XI

D I R E C T O R ’ S P E R S O N A L N O T E S

03 March 2026

Casterbridge Hardy LLP “Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL

Dear Sir

This representation letter is provided in connection with your audit of Preston Pre School Limited for the year ended 31 July 2025 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of the results and financial position of Preston Pre School Limited in accordance with the Companies Act of 2006.

  1. I acknowledge, as a director, my responsibility under the Companies Act of 2006 for preparing financial statements, which give a true and fair view of the financial position of Preston Pre School as of 31 July 2025 and of the result of its operations for the year then ended and for making accurate representations to you.

  2. All accounting records and relevant information have been made available to you for the purpose of your audit (where an audit has been undertaken) and all transactions undertaken by the company have been properly reflected in the accounting records or other information provided to you. All other records and related information including minutes of all management and shareholders meetings have been made available to you.

  3. I acknowledge my responsibility for the design and implementation of internal control systems to prevent and detect error and fraud. I confirm that the financial statements are free of material misstatements and that any misstatements identified during the audit are immaterial both individually and in aggregate to the financial statements as a whole. A summary of these items is attached to this letter of representation together with my reasons for not correcting them.

  4. There have been no irregularities or allegations thereof involving management or employees who have a significant role in internal control or that could have a material effect on the financial statements.

  5. I confirm that I am not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the company conducts its business. The company has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.

  6. I have no plans or intentions that may materially alter the carrying value and where relevant the fair value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  7. I confirm that I have disclosed to you all related party transactions relevant to the company and that I am not aware of further related party matters that require disclosure other than those already disclosed in the accounts.

  8. I confirm that I have considered my expectations and intentions for the next twelve months and the availability of working capital available to the company as a going concern and that the company is a going concern.

  9. The company has satisfactory title to all assets and there are no liens or encumbrances on the assets except for those disclosed in the accounts.

  10. There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the accounts.

  11. There have been no events since the balance sheet date that require disclosure or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.

  12. The company has at no time during the year any arrangement, transaction or agreement to provide credit facilities (including loans, quasi loans or credit transactions) for directors nor to guarantee or provide security for such matters, except as disclosed in the accounts.

I confirm to the best of my knowledge and belief that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience, and where appropriate, of inspection of supporting documentation sufficient to satisfy myself that I can properly make each of the above representations to you.

Yours faithfully

Amanda J Gadsby Director

Preston Pre School Limited Preston Village Hall Preston Road Preston Weymouth Dorset DT3 6BH

03 March 2026

Casterbridge Hardy LLP “Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL

Dear Sir

I can confirm that the following information in connection with the accounts for the year ended 31 July 2025 is, to the best of my knowledge and belief, true and fair bearing in mind the requirement of the Companies Act 2006.

  1. All receipts and payments were recorded in the books or otherwise accounted for in explanations given to you.

  2. Unvouched receipts and payments as detailed were received and expended in connection with the business.

  3. Estimated items of receipts and payments were received and expended in connection with the business.

  4. The treatment in the accounts of any differences arising in the accounting system is satisfactory.

Yours faithfully

Amanda J Gadsby Director

Preston Pre School Limited Preston Village Hall Preston Road Preston Weymouth Dorset DT3 6BH

PRESTON PRE SCHOOL LIMITED

PRESTON VILLAGE HALL PRESTON ROAD PRESTON WEYMOUTH DORSET DT3 6BH

ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

Charity Company Registration Number: 1150841 REGISTERED IN ENGLAND: 08206522

PRESTON PRE SCHOOL LIMITED ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

CONTENTS

I ACCOUNTANTS’ REPORT TO THE SHAREHOLDERS II BALANCE SHEET III NOTES TO THE ACCOUNTS

Charity Company Registration Number: 1150841 REGISTERED IN ENGLAND: 08206522

PRESTON PRE SCHOOL LIMITED REPORT OF THE ACCOUNTANTS TO THE SHAREHOLDERS

PAGE I

As described on the balance sheet, the directors of the company are responsible for the preparation of the accounts for the year ended 31 July 2025, set out on pages V to VIII. You consider that the company is exempt from an audit under the Companies Act 2006.

In accordance with your instructions, we have compiled these unaudited accounts in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Casterbridge Hardy LLP Financial and International Accountants, Taxation Specialists and Business Advisors

“Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL

RBW/03 March 2026/G500(ACC)/LGD/KTSW

Charity Company Registration Number: 1150841

REGISTERED IN ENGLAND: 08206522

PRESTON PRE SCHOOL LIMITED BALANCE SHEET AT 31 JULY 2025

PRESTON PRE SCHOOL LIMITED
BALANCE SHEET AT 31 JULY 2025
FIXED ASSETS
Tangible Assets
CURRENT ASSETS
Cash at bank and in Hand
CREDITORS:Amounts falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
RESERVES
Called-up Equity Share Capital
Profit and Loss Account
SHAREHOLDER’S FUNDS
Notes
£
£
2
3474
22688
1888
---------
24274
---------
£24274
=====
-
24274
---------
£24274
=====
PAGE II
As at
31 July 2024
£
£
4933
20930
1668
---------
19262
---------
£24195
=====
-
24195
--------
£24195
=====

For the year ending 31 July 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 directors acknowledge their 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.

These financial statements were approved and signed by the directors on ………………………………

………………………………………… AMANDA J GADSBY

The Notes on page III form part of these accounts.

Charity Company Registration Number: 1150841

REGISTERED IN ENGLAND: 06084081

PRESTON PRE SCHOOL LIMITED

PAGE III

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

1. ACCOUNTING POLICIES

Basis of Accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective June 2002).

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office Equipment
- 25% per annum Reducing Balance Method
2.
FIXED ASSETS
COST
As at 01 August 2024
At 31 July 2025
DEPRECIATION
As at 01 August 2024
Charge for year
At 31 July 2025
NET BOOK VALUE
At 31 July 2025
At 31 July 2024
3.
COMPANY LIMITED BY GUARANTEE
Tangible
Assets
£
6547
-------
6547
-------
2411
662
------
3073
------
£3474
====
£4136
====

Charity Company Registration Number: 1150841

REGISTERED IN ENGLAND: 08206522

03 March 2026

Casterbridge Hardy LLP “Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL

Dear Sir

I can confirm that the following information in connection with the accounts for the year ended 31 July 2025 is, to the best of my knowledge and belief, true and fair bearing in mind the requirement of the Companies Act 2006.

The Director’s emolument for the year is:-

Salary £NIL ==== Dividend £NIL ====

Yours faithfully

Amanda J Gadsby Director

Preston Pre School Limited Preston Village Hall Preston Road Preston Weymouth Dorset DT3 6BH

03 March 2026

Casterbridge Hardy LLP “Strathmore” 53 Bowleaze Coveway Preston WEYMOUTH Dorset DT3 6PL

Dear Sir

I can confirm that the following information in connection with the accounts for the year ended 31 July 2025 is, to the best of my knowledge and belief, true and fair bearing in mind the requirement of the Companies Act 2006.

The balance on the director’s current account at 31 July 2025 is as follows:-

£NIL

====

Yours faithfully

Amanda J Gadsby Director

Preston Pre School Limited Preston Village Hall Preston Road Preston Weymouth Dorset DT3 6BH