COMPANY REGISTRATION NUMBER: 08260917 CHARITY REGISTRATION NUMBER: 1152296
Ladybird Forest Pre-School Ampthill Company Limited by Guarantee
Unaudited Financial Statements
31 August 2025
EXCEL ACCOUNTANTS (BEDS) LTD
Chartered accountants
Excel House 3 Duke Street Bedford MK40 3HR
.
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Financial Statements
Year ended 31 August 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 - 3 |
| Independent examiner's report to the trustees | 4 - 5 |
| Statement of financial activities (including income and expenditure account) |
6 |
| Statement of financial position | 7 - 8 |
| Notes to the financial statements | 9 - 17 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 19 - 20 |
| Notes to the detailed statement of financial activities | 21 |
,
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 August 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2025.
Reference and administrative details
Registered charity name Ladybird Forest Pre-School Ampthill Charity registration number 1152296 Company registration number 8260917 Principal office and registered C/O Russell Lower School office Queens Road Ampthill Beds MK45 2TD The trustees Mrs S Pennock Mr L Haines Mrs N Sherry Mrs J Collins appointed 18/06/2025 Mrs J Breeden appointed 18/06/2025 Independent examiner Mrs S Camiah Excel Accountants (Beds) Ltd Excel House 3 Duke Street Bedford MK40 3HR
Structure, governance and management
The Pre-School is a charitable company governed by its memorandum and articles of association and it operates in accordance with its trust deed established by the Early Years Alliance. Overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the articles of association. Day to day projects are managed and carried out by employees.
Objectives and activities
Ladybird Forest Pre-School Ampthill aims to provide a safe, secure and stimulating environment, and works within a framework which ensures equality of opportunity for all children and families. Ladybird Forest Pre-School Ampthill serves Ampthill and the surrounding area and all are welcome to join.
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2025.
1
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 August 2025
Objectives and activities (continued)
The Pre-School is a charitable company governed by its memorandum and articles of association and it operates in accordance with its trust deed established by the Early Years Alliance.
Overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the articles of association. Day to day projects are managed and carried out by employees.
Ladybird Forest Pre-School Ampthill aims to provide a safe, secure and stimulating environment, and works within a framework which ensures equality of opportunity for all children and families. Ladybird Forest Pre-School Ampthill serves Ampthill and the surrounding area and all are welcome to join.
Achievements and performance
The Pre-School continues to be popular, operating at full capacity for all sessions throughout the year and enjoys a healthy waiting list.
Air-conditioning units were installed in three rooms in 2024, with a final unit installed in February 2025. A new ramp and fencing were installed in the summer of 2025, made from composite materials for durability and ease of maintenance.
Fees and the contribution amount are reviewed annually, in line with the funding rate review schedule. In April 2025 the Pre-School introduced fees for 2 year old children, due to the different adult: child ratio. The use of funding is restricted to core hours, allowing the Pre-School to generate increased income from wraparound care.
In addition to the term-time offering, the Pre-School raised funds by providing Holiday Clubs for five weeks of the year, and also held fundraising events, including the Christmas Bazaar.
Financial review
The Pre-School recorded a profit for the year of £13,582. Overall income has increased as a result of an increase in fees, the local government funding rate, and the introduction of the new donation model, introduced in Summer 2022. However, staff costs increased by approximately £9,373 from the previous financial year and the cost of the refurbishments has impacted the net income.
Plans for future periods
There are further plans to extend the composite fencing, replace the gates, make improvements to the outside space and Forest School. In addition, the roof of the building will need to be replaced in its entirety at some stage in the future.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
2
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 August 2025
The trustees' annual report was approved on ….................... 2026 and signed on behalf of the board of tr
Mrs J Breeden Trustee
3
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Ladybird Forest Pre-School Ampthill
Year ended 31 August 2025
I report to the trustees on my examination of the financial statements of Ladybird Forest Pre-School Ampthill ('the charity') for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of 'named body' which is one of the listed bodies.
4
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Ladybird Forest Pre-School Ampthill (continued)
Year ended 31 August 2025
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached
Mrs S Camiah
Excel Accountants (Beds) Ltd Independent Examiner
Excel House 3 Duke Street Bedford MK40 3HR
5
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 August 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Unrestricte d funds |
Total funds |
Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 247,853 | 247,853 | 248,463 |
| Other trading activities | 6 | 95,726 | 95,726 | 74,744 |
| Investment income | 7 | 582 | 582 | 458 |
| Total income | 344,161 | 344,161 | 323,665 | |
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of other trading activities | 8 | 1,684 | 1,684 | 4,893 |
| Expenditure on charitable activities | 9,10 | 328,894 | 328,894 | 332,459 |
| Total expenditure | 330,579 | 330,579 | 337,351 | |
| Net expenditure and net movement in funds |
13,582 | 13,582 | (13,686) | |
| Reconciliation of funds | ||||
| Total funds brought forward | 34,698 | 34,698 | 48,384 | |
| Total funds carried forward | 48,280 | 48,280 | 34,698 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 17 form part of these financial statements.
6
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Statement of Financial Position
Year ended 31 August 2025
| Note 16 17 18 19 20 22 Total charity funds Fixed assets Tangible fixed assets Current assets Stocks Debtors Unrestricted funds Creditors: amounts falling Funds of the charity Cash at bank and in hand Net current assets Creditors: amounts falling Total assets less current liabilities Net assets |
2025 2024 £ £ 1,008 1,344 – – 689 – 60,471 44,939 |
|---|---|
| 61,159 44,939 13,887 9,798 |
|
| 47,272 35,141 |
|
| 48,280 36,485 - 1,787 |
|
| 48,280 34,698 |
|
| 48,280 34,698 |
|
| 48,280 34,698 |
For the year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The statement of financial position continues on the following page. The notes on pages 9 to 17 form part of these financial statements.
7
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Statement of Financial Position (continued)
Year ended 31 August 2025
These financial statements were approved by the board of trustees and authorised for issue on …..................... 2026, and are signed on behalf of the board by:
Mrs J Breeden Trustee
The notes on pages 9 to 17 form part of these financial statements.
8
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 August 2025
1 General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is C/O Russell Lower School, Queens Road, Ampthill, Beds, MK45 2TD.
2 Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3 Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
9
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2025
- 3 Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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entitlement to the gift, receipt is probable and its amount can be measured reliably.
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ceipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor
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• or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual
-
• requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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tivities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those
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• support costs and costs relating to the governance of the charity apportioned to charitable activities
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raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
10
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2025
3 Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
- Long leasehold property 12.5% straight line - Equipment 25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
For impairment testing of goodwill, the goodwill acquired in a business combination is, from
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
11
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2025
- 3 Accounting policies (continued)
Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4 Limited by guarantee
The company is limited by guarantee and therefore has no issued share capital.
12
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2025
5 Donations and legacies
| Donations Core funding Donations Grants Grants receivable |
Unrestricted Funds Total Funds 2025 Unrestricted Funds Total Funds 2024 £ £ £ £ 215,919 215,919 212,049 212,049 24,294 24,294 21,660 21,660 4,629 4,629 3,792 3,792 |
|---|---|
| 244,842 244,842 237,501 237,501 |
6 Other trading activities
| Fundraising events Fee income Other income |
Unrestricted Funds Total Funds 2025 Unrestricted Funds 2024 £ £ £ £ 28,023 28,023 32,622 32,622 70,549 70,549 53,084 53,084 164.07 164 – – |
|---|---|
| 98,737 98,737 85,706 85,706 |
7 Investment income
| Unrestricted Funds |
Total Funds 2025 |
Unrestricted Funds |
2024 | ||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Bank interest receivable | 582 | 582 | 458 | 458 |
8 Costs of other trading activities
| Costs of other trading activities - Membership schemes and social Costs of other trading activities - Staging events |
Unrestricted Funds Total Funds 2025 Unrestricted Funds 2024 £ £ £ £ 964 964 762 762 720 720 4,131 4,131 |
|---|---|
| 1,684 1,684 4,893 4,893 |
13
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2025
9[Expenditure][on][charitable][activities] by fund
| Activities undertaken directly Support costs |
Unrestricted Funds Total Funds 2025 Unrestricted Funds Total Funds 2024 £ £ £ £ 274,078 274,078 261,089 261,089 54,816 54,816 71,370 71,370 |
|---|---|
| 328,894 328,894 332,459 332,459 |
10 Expenditure on charitable activities by activity type
| Activities undertaken directly |
Support costs |
Total funds 2025 |
Total fund 2024 |
||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Activities undertaken directly | 274,078 | 54,816 | 328,894 | 332,459 | |
| **11 ** | Analysis of support costs | ||||
| Analysis of | |||||
| support costs |
Total 2025 | Total 2024 | |||
| activity 1 | |||||
| £ | £ | £ | |||
| Premises | 36,772 | 36,772 | 44,576 | ||
| Communications and IT | 2,240 | 2,240 | 2,691 | ||
| General office | 3,053 | 3,053 | 4,630 | ||
| Human resources | 918 | 918 | 1934.1 | ||
| Finance costs | 447 | 447 | 407.03 | ||
| Governance costs | 1,810 | 1,810 | 2,723 | ||
| Support costs | – | – | – | ||
| 45,240 | 45,240 | 56,961 |
12 Net expenditure
Net expenditure is stated after charging/(crediting):
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Depreciation of tangible fixed assets | 336 | 5,891 | |
| Independent examination fees | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Fees payable to the independent examiner for: | |||
| Independent examination of the financial statements | 1,810 | 2,723 |
13 Independent examination fees
14
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2025
14 Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| Wages and salaries Social security costs Employer contributions to pension plans |
2025 2024 £ £ 252,243 242,307 6,928 7,743 3,998 3,746 |
|---|---|
| 263,169 253,796 |
The average head count of employees during the year was 20 (2024: 20). The average number of fulltime equivalent employees during the year is analysed as follows:
| Number of staff - Teaching staff Number of staff - Administrative staff |
2025 2024 No. No. 18 18 2 2 |
|---|---|
| 20 20 |
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
15 Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
16 Tangible fixed assets
| Cost At 1 September 2024 and 31 August 2025 Additions Depreciation At 1 September 2024 Charge for the year At 31 August 2025 Carrying amount At 31 August 2025 At 31 August 2024 Stocks Raw materials and consumables |
Long leasehold property Equipment Total £ £ £ 210,900 6,711 217,611 |
Long leasehold property Equipment Total £ £ £ 210,900 6,711 217,611 |
|---|---|---|
| 210,900 6,711 217,611 |
||
| 210,900 5,367 216,267 336 336 |
||
| 210,900 5,703 216,603 |
||
| – | 1,008 1,008 |
|
| – | 1,344 1,344 |
|
| 2025 2024 £ £ |
||
| – – |
17 Stocks
Raw materials and consumables
15
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2025
| 18 Debtors Trade debtors Other debtors 19 Creditors: amounts falling due within one year Bank loans and overdrafts Trade creditors Accruals and deferred income Social security and other taxes 20 Creditors: amounts falling due after more than one year Bank loans and overdrafts |
2025 2024 £ £ 689 – – – |
|---|---|
| 689 – |
|
| 2025 2024 £ £ 1,744 1,874 8,505 3,169 1,560 1,200 2,078 3,555 |
|
| 13,887 9,798 |
|
| 2025 2024 £ £ – 1,787 |
21 Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £3,998 (2024: £3,746).
16
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2025
22 Analysis of charitable funds
Unrestricted funds
| General funds Unrestricted fund General funds Unrestricted fund |
At 1 September 2024 Income Expenditure At 31 August 2025 £ £ £ £ (118,415) 344,161 (330,579) (104,833) 153,113 – – 153,113 |
|---|---|
| 34,698 344,161 (330,579) 48,280 |
|
| At 1 September 2023 Income Expenditure At 31 August 2024 £ £ £ £ (104,729) 323,665 (337,351) (118,415) 153,113 – – 153,113 |
|
| 48,384 323,665 (337,351) 34,698 |
23 Analysis of net assets between funds
| Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Net assets Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Net assets |
Unrestricted Funds Total Funds 2025 £ £ 1,008 1,008 61,159 61,159 (13,887) (13,887) – – |
|---|---|
| 48,280 48,280 |
|
| Unrestricted Funds Total Funds 2024 £ £ 1,344 1,344 44,939 44,939 (9,798) (9,798) (1,787) (1,787) |
|
| 34,698 34,698 |
17
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Management Information
Year ended 31 August 2025
The following pages do not form part of the financial statements.
18
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 August 2025
| Income and endowments Donations and legacies Core funding Donations Grants receivable Other trading activities Fundraising events Fee income Other income Investment income Bank interest receivable Total income |
2025 2024 £ £ 215,919 212,049 24,294 21,660 4,629 3,792 |
|---|---|
| 244,842 237,501 |
|
| 28,023 32,622 70,549 53,084 164.07 – |
|
| 98,737 85,706 |
|
| 582 457.84 |
|
| 344,161 323,665 |
19
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued)
Year ended 31 August 2025
| Expenditure Costs of other trading activities Expenditure on charitable activities Wages and salaries Employer's NIC Pension costs Rates and water Light and heat Repairs and maintenance Insurance Other establishment Motor vehicle expenses Telephone Other office costs Depreciation Interest on bank loans and overdrafts Other interest payable and similar charges Accountancy Legal and professional fees Donations Miscellaneous expenses etc Training Staff uniform Subscriptions Learning equipment & consumables Total expenditure Net expenditure |
2025 2024 £ £ 1,684 4,893 |
|---|---|
| 252,243 242,307 6,928 7,743 3,998 3,746 1,229 1,188 2,392 2,153 25,913 34,403 3,537 3,593 3,701 3,238 10 17 1,616 2,158 1,437 2,472 336 5,891 212 180 447 407 1,810 2,723 2,005 4,106 170 – 2,779 2,666 918 1,934 1,915 1,146 6,239 4,268 9,059 6,119 |
|
| 328,894 332,459 |
|
| 330,579 337,351 |
|
| 13,582 (13,686) |
20
Ladybird Forest Pre-School Ampthill
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities Year ended 31 August 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Costs of other trading activities | ||
| Costs of other trading activities - Membership schemes and | ||
| social lotteries | ||
| Fundraising costs | 964 | 762 |
| Costs of other trading activities - Staging events | ||
| Holiday club & forest school costs | 720 | 4,131 |
| Costs of other trading activities | 1,684 | 4,893 |
| Expenditure on charitable activities | ||
| Activities undertaken directly | ||
| Staff wages | 252,243 | 242,307 |
| Employer's NIC | 6,928 | 7,743 |
| Employer's pension costs | 3,998 | 3,746 |
| Regulatory fees | 1,015 | 395 |
| Interest on bank loans and overdrafts | 212 | 180 |
| Software & books etc. | 624 | 599 |
| Learning equipment & consumables | 9,059 | 6,119 |
| 274,078 | 261,089 | |
| Support costs | ||
| Rates & water | 1,229 | 1188.38 |
| Light & heat | 2,392 | 2,153 |
| Repairs & maintenance | 25,913 | 34,403 |
| Insurance | 3,537 | 3,593 |
| Cleaning | 3,701 | 3,238 |
| Motor vehicle expenses | 10 | 16.95 |
| Payroll cost | 990 | 996 |
| Telephone | 1,616 | 2,158 |
| Printing, postage, stationery & advertising | 1,437 | 2,472 |
| Depreciation | 336 | 5,891 |
| Bank charges | 447 | 407.03 |
| Donations | 170 | – |
| Accountancy | 1,810 | 2,723 |
| Legal and professional fees | 0 | 2,715 |
| Miscellaneous expenses | 2,155 | 2,067 |
| Training | 918 | 1,934 |
| Staff uniforms | 1,915 | 1,146 |
| Subscriptions | 6,239 | 4,268 |
| 54,816 | 71,370 | |
| Expenditure on charitable activities | 328,894 | 332,459 |
21