REGISTERED COMPAMY NUMBER: 08791069 IEn9land and Wales)
REGISTERED CHARITY NUMBER.. 1154S¥)Q

Detsiled s￿remen[ of Financial Activities Page I to 2 3 4 5 6 to 10 I I to l?
Thc Orchard Community Pre-Sch(MTrl RetxTrrt of the Trustees For The Year Ended i l Autsusi ?025
The trusiees who are also direcior5 olthe charit). for the purposes of the Companies Act 2006. preseni their rep)n with the
rinancial statements of the Charity for the year ended i l August ?0?5. The trustees have adopied rhe provisions of Aecouniing and
Reporting by Charities.. Statement of Recommended Practice appli¢able to charities preparing their accounts in accordance wilh
the Financial Reporting Standard applicable in the UK and Republic of I￿13￿d {FRS 10?} leffeciive l J2nuary ?019).
*NB The company changed staws gn April 4, 2025 and became a ChariÈhble Incorpora￿d Organisation therefore the funds were
transferred to the new CIO on ihis date with a zem balance ihereafter.
OBJECTIVES AND ACTIVITIES Objectives and aims- To enhance ihe developmeni and educaiion of children primarily under
statutory school age by encouraging parents to understsnd and provide for the nttds of iheir children throllgh cotnmunity groups
and by=
l. Offering appropriate play. ¢dueation and care facilities and training coutses. iogether with th¢ ri(sht of parenis io take
rest4insibility for and to becoTne illvolved in the a¢livities of such oroups, ensuring that such groups offer opportunities for all
children whatever their rac¢, culiute, religion. means or ability.
2. Encouraging (he study of the need5 Of such children and their farnilies and promoting public inlerest in and rec(￿nItion of such
needs.
3. Instigating and adhering to and furthering the aÉms and objects of ihe Early Year5 Alliance. Signifi¢ani activities
l. As our name suggests, we are a community pre-sch(M)I which offers Early Years Education to children below statutory school
age. In the main we serve families in the immediate vicinity of the pre-school in and around Milford, but we a150 offer places to
children from further afield. We offer a wide range of play activilhes ihrough whi¢h the children leam and develop physically,
emoiionally. 50cially, and intellc¢tually. Our staff are well qualified in early years educatioll, and they use their knowledge io
ensur¢ that the children are provided wilh the educational experiences thai are essenlial to their progress and well-bein
All
children within the appropriate aoe group are welcomed inio our pre-school and we do noi discrimirsale on the grounds of race.
culture, religion, means. or ability. Staff have undertaken ST￿¢1r1e iraining w ensure that we ean cater for all children's learning
needs, and we have made adaptations to our building to provide appropriate access for wheelchair users.
2. Our pre-school has a well -qualified staff team, who recognise the importance of canying out thorough assessments gf the
chtldren's learning needs and using the infomiaiion gained io plan for their fuiure development. Parents and corers are also
welcomed into the pre-sch¢x>l aThd encouraoed io contribute to their children's records and plans for their learning. Staff lend as
much sllpport as they can to farnilies that need it. We prornote public inieresi in the work we do by our involvement in events in
the locality and throuuh our own fund-raising efforts.
3. We have been members of the Early Years Alliance for many years now and we have WOTked hard to instigate and adhere to
Éheir aims and objectives. In par¢ we achieve ihis by following Iheii ouidan¢e in rx)licy development and by makiniy use of their
publications and iraining as appropriate to our needs. We have also souJo t and acted uwn iheir advice on legal mallers. The
advite they have offered has ensured that we art in ways which provide ihe protection of a safe environmeni for all who access to
our pre-school.
4. Since September 2016, we have provided an After-schwl Club for the pre-5chth)I's children and for children from the local
infani school. The After-school Club caiers for children be￿een ) and 7 years of age. li offers much-needed extended hour5 of
care for children of working parenis in the locality and it provides a rel&xed, home-from-home atmosph¢r¢, which is greatly
appreciaied by children and parents alike. Th¢ After-S¢hool Club is run by the pre-schi)ol s¢aff.
ACHIEVEMENT AND PERFORMANCE
Charitable aciiviiies
l. The trustees are confjdent that. wilh the help of a very able and dedicated staff. the pre-school Continued to provide a safe.
siimulaling and fun-filled environment for the childten in its care.
2. The pre-school's fund-raisers eTrsure that essential funds are generated via differeni fvndrdÉsin(r events. such as a Christmas Fair
and the sale of leiiers to Father Christmas and Christmas activity packs. Summer Fair. sponsored walk. raffles. cake sale5 and
many mole aciivities.
3. We were able to do a makeover of the buildÈng with new storag¢ throughout thanks io our hugely su¢¢essful fundraising effons.
We were also able io extend the ¢overed play area and provide new toilei faciliiie5 thanks to a grnni. All of which contributing to a
significantly improved environment for the children.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing dLKumeni
Thc charity is controlled by its governing documenL a deed of trust. and constiluies a limited COTnpany, limiied by guarante¢. a5
defined by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number 08791069 (England and Wales)
Page l The Orchard Community Pre-school Repon of the Trustees For The Year Ended il August 2021 Registered Charity
number I1549(￿ Registered o￿lCe 17A, Elmside Milford Godalmints Surrey GU8 SEG TTUSttts
D K Loveland Directorlchairperson
A Marriott Chai]person
S Linden Treasurer
C Bellini Company Secretary
L Orrell Trustee
K Crew Trustee

Report of ￿ Twstee5
In¢Yepwthnt Examirerfs Rerxyt
Stateft*nt of Finartk?l Athitses
Balan￿ Sheet
Notes to thE Financial Slaieme
6-10

Independeni Examiner Mrs Laura Quick
I OLt I
Approved by order of the board of mjsiees on ............................................. and signed on its behalf by..
fkLIS-1 41 it fiTrA Q.£IEI I
Ji £i Lfc,¢L c.IIA i ¥LIVIAL'

## **Trial Balance** 

The Orchard Community Pre School As at 31 August 2024 

|**Account Account**|**Account Account**|**Account Type**|**TB 31 Aug 24per stats**|
|---|---|---|---|
|200|Sales|Revenue|(4,150.37)|
|201|2 Years|Sales|(22,158.38)|
|202|3-4 Years|Sales|(39,426.36)|
|203|Inclusion|Sales|(12,539.37)|
|204|Parents|Sales|(19,719.74)|
|205|After School Clubs|Sales|(61,172.46)|
|206|HolidayClub|Sales|(11,610.76)|
|207|3/4yr Funding|Sales|(78,358.30)|
|208|2yr Funding|Sales|(21,487.44)|
|||||
|261|Grants/Donations|Other Income|(600.10)|
|262|Fund Raising|Other Income|(784.95)|
|264|Uniforms|Other Income|15.11|
|265|Refunds In|Other Income|(3,000.00)|
|270|Interest Income|Revenue|(503.58)|
|||||
|||||
|325|Direct Expenses|Direct Costs|3,082.27|
|||||
|401|Audit & Accountancyfees|Overhead|1,740.00|
|404|Bank Fees|Overhead|84.73|
|408|Cleaning|Overhead|7,316.50|
|409|Office Costs|Expense|1,806.93|
|412|Consulting|Overhead|50.73|
|425|Postage,Freight & CourierOverhead||11.15|
|429|General Expenses|Overhead|1,158.75|
|430|Catering|Expense|2,397.34|
|||||
|433|Insurance|Overhead|2,613.73|
|445|Light,Power,Heating|Overhead|2,880.63|
|446|Water|Expense|342.19|
|447|Waste|Expense|1,767.02|
|461|Printing& Stationery|Overhead|722.94|
|462|Curriculum|Expense|3,577.50|
|463|IT Software and ConsumaOverhead||795.97|
|465|Rates|Overhead|301.62|
|469|Rent|Overhead|561.55|
|Add line in Depreciation|||12,247.22|
||||0.00|
|474|BuildingRepairs,Mainte|Expense|29,687.99|
|477|Salaries|Overhead|169,343.06|
|479|Employers National InsuraOverhead||8,289.54|
|480|Staff Training|Overhead|647.45|
|482|Pensions Costs|Overhead|5,229.92|
|485|Subscriptions|Overhead|198.16|
|489|Telephone & Internet|Overhead|855.60|
||20169953262952|Bank|40,630.80|
||20169993899268|Bank|4,715.97|
||20169993787265|Bank|39,539.77|
|610|Accounts Receivable|Current Asset|2,926.76|
|710|Office Equipment|Fixed Asset|381.00|
|740|Buildings|Fixed Asset|138,308.00|
|Add line into balance sheet depreciation|||(111,409.22)|
|800|Accounts Payable|Current Liability|(334.73)|
|814|Wages Payable - Payroll|Current Liability|0.00|



## **TB 31 Aug** 



|825<br>PAYE Payable<br>Current Liability|(1,206.26)|
|---|---|
|960<br>Retained Earnings<br>Equity|(95,765.88)|
|**Total**|**0.00**|
||(113,552.09)<br>116,854.00<br>92,167.36|
||24,686.64|





## **25 per stats** 

(1,458.90) (11,261.25) (3,294.10) (4,145.54) 0.00 (46,548.29) (2,381.70) (79,399.15) (37,202.32) (4,979.08) (34,043.12) (457.70) 354.81 0.00 (727.87) (6.95) (2,896.18) 5,073.17 35.49 829.60 121.16 4,215.56 2,101.29 0.00 26.70 1,094.64 (338.97) (3,983.25) 0.00 2,282.65 323.41 1,257.26 0.00 275.68 687.48 227.09 561.55 731.08 10,739.56 121,660.09 7,365.38 380.88 3,524.25 371.86 784.34 55,300.03 29,597.33 63,211.07 927.87 0.00 11,268.45 0.00 (38.00) 0.00 



192,167.361
0.00
(160,266.751

## **Balance Sheet** 

|**Balance Sheet**|**Balance Sheet**||
|---|---|---|
|The Orchard Community Pre School<br>As at 31 August 2025 - companies house format<br>**Account**||To file<br>**31 Aug 2025**|
|**Fixed Assets**|||
||**Tangible Assets**<br>Tangible Assets||
|||19,682.91|
||**Transfer to CIO**|(19,682.91)|
||||
|||**0.00**|
|||**0.00**|
||||
||||
||**Debtors**|927.87|
||**Transfer to CIO**|(927.87)|
|||0.00|
||||
||**Cash**|**148,108.43**|
||**Transfer to CIO**|**(148,108.43)**|
||||
|||**0.00**|
||||
||||
||Creditors|0.00|
||||
|||**0.00**|
||**Net Current Assets(Liabilities)**|**0.00**|
||||
||**Total Assets less Current Liabilities**|**0.00**|
||**Members funds**<br>Profit and loss|169,647.08|
||**Transfer to CIO**|-                          169,647.08|
||Retained earnings||
||**Total members funds**|**0.00**|
|||0.00|





**31 Aug 2024** 

## Per filed accounts 

27,280.00 **27,280.00 27,280.00** 6,228.00 **84,886.00 91,114.00** 

1,540.00 **1,540.00 89,574.00 116,854.00** 116,854.00 

**116,854.00** 0.00 



## **Balance Sheet** 

The Orchard Community Pre School As at 31 August 2025 

## **The 2025 Balance sheet numbers also need to include the adjustments from 2024 so can't pull from 2025 .** 

||**Account**|**31 Aug 2025**|**Move to ICO**|
|---|---|---|---|
|**Fixed Assets**||||
||**Tangible Assets**|||
||Buildings|11,268.45||
||Computer Equipment|829.98||
||Office Equipment|434.49||
|||||
|||||
||**Total Tangible Assets**|**12,532.92**||
|**Total Fixed Assets**||**12,532.92**||
|**Current Assets**||||
||**Cash at bank and in hand**|||
||20169953262952|55,300.03||
||20169993787265|63,211.07||
||20169993899268|29,597.33||
|||||
||move to ICO||(148,108.43)|
|||||
||**Total Cash at bank and in hand**|**148,108.43**||
||Accounts Receivable|927.87||
|||||
||move to ICO||(927.87)|
|||||
|**Total Current Assets**||**927.87**||
|**Creditors: amounts falling due within oneyear**||||
||Accounts Payable|0.00||
||PAYE Payable|0.00||
||Wages Payable - Payroll|0.00||
|**Total Creditors: amounts falling due within one year**||**0.00**||
||**Net Current Assets(Liabilities)**|**927.87**||
|||||
||**Total Assets less Current Liabilities**|**13,460.79**||
|||||
||**Net Assets**|**13,460.79**||
|**Capital and Reserves**||||
||Current Year Earnings|69,363.86||
||Retained Earnings|92,167.36||
|**Total Capital and Reserves**||**161,531.22**||
|||160,266.75||
|||1,264.47||





**.** 

## **31 Aug 2024** 

8,477.00 0.00 381.00 **8,858.00** move to new CIO company **8,858.00** 40,630.80 needs to be zero 39,527.95 needs to be zero 4,715.97 needs to be zero **84,874.72** 2,946.76 **87,821.48** 334.73 1,206.26 2,971.13 **4,512.12 83,309.36 92,167.36 92,167.36** 27,070.48 65,096.88 **92,167.36** 



## **Balance Sheet** 

The Orchard Community Pre School As at 31 August 2025 - companies house format 

||**Account**|**31 Aug 2025**||
|---|---|---|---|
|**Fixed Assets**||||
||**Tangible Assets**|||
||Tangible Assets|19,682.91||
||**Transfer to CIO**||(19,682.91)|
|||||
||**Total Tangible Assets**|**19,682.91**||
|**Total Fixed Assets**||**19,682.91**||
|**Current Assets**||||
|||||
|||||
||**Debtors**|927.87||
||**Transfer to CIO**||(927.87)|
|||927.87||
|||||
||**Cash**|**148,108.43**||
||**Transfer to CIO**||**(148,108.43)**|
|||||
|**Total Current Assets**||**149,964.17**||
|**Creditors: amounts falling due within oneyear**||||
|||||
||Creditors|0.00||
|||||
|**Total Creditors: amounts falling due within one year**<br>**0.00**||||
||**Net Current Assets(Liabilities)**|**149,964.17**||
|||||
||**Total Assets less Current Liabilities**|**169,647.08**||
||**Members funds**|||
||Profit and loss|52,793.08||
||Retained earnings|116,854.00||
||**Total members funds**|**169,647.08**||



- 



## Per filed accounts 

|**31 Aug 2024**<br>27,280.00<br>**27,280.00**<br>**27,280.00**<br>6,228.00<br>**84,886.00**<br>**91,114.00**<br>1,540.00<br>**1,540.00**<br>**89,574.00**<br>**116,854.00**<br>116,854.00<br>**116,854.00**<br>0.00|**2024 Xero**<br>**Difference**<br>8,858.00<br>18,422.00<br>2,946.76<br>3,281.24<br>84,874.72<br>11.28<br>**87,821.48**<br>3,292.52<br>1,540.99<br>-            0.99<br>**1,540.99**<br>-            0.99<br>**86,280.49**<br>3,293.51<br>**95,138.49**<br>21,715.51<br>92,167.36<br>24,686.64<br>**92,167.36**<br>24,686.64|
|---|---|





|**INCOME AND ENDOWMENTS FROM**<br>**Donations and legacies**<br>Other trading activities<br>**Investment income**<br>**EXPENDITURE ON**<br>Raising funds<br>**School operating costs**<br>Net income<br>B/fwd<br>Total funds|**2025**<br>**2024**<br>224,713<br>271,223<br>103<br>3,769<br>728<br>503|
|---|---|
||225,544<br>275,495<br>2,170<br>3,082<br>155,275<br>254,628|
||157,445<br>257,710|
||68,100<br>17,786|
||116,854<br>99,068|
||184,954<br>116,854|





## **Profit and Loss** 

The Orchard Community Pre School For the year ended 31 August 2025 

|**Account**|**2025**||
|---|---|---|
|**Turnover**|||
|2 Years|11,261.25||
|2yr Funding|37,202.32||
|3-4 Years|3,294.10||
|3/4yr Funding|79,399.15||
|After School Clubs|46,548.29||
|HolidayClub|2,381.70||
|Interest Income|727.87||
|Sales|1,458.90||
|SEN|4,145.54||
|Under 2yrs Funding|4,979.08||
|**Total Turnover**|**191,398.20**||
|**Cost of Sales**|||
|Cost of Goods Sold|(6.95)||
|Direct Expenses|5,073.17||
|Direct Wages|(2,896.18)||
|**Total Cost of Sales**|**2,170.04**||
|**Gross Profit**|**189,228.16**|189,228.16|
|**Administrative Costs**|||
|Advertising& Marketing|35.49||
|ASC snacks|(3,983.25)||
|Audit & Accountancyfees|829.60||
|Bank Fees|121.16||
|BuildingRepairs,Maintenance & Improvements|10,739.56||
|Catering|(338.97)||
|Cleaning|4,215.56||
|Curriculum|275.68||
|Employers National Insurance|7,365.38||
|General Expenses|1,094.64||
|IT Software and Consumables|687.48||
|Light,Power,Heating|2,282.65||
|Office Costs|2,101.29||
|Pensions Costs|3,524.25||
|Postage,Freight & Courier|26.70||
|Rates|227.09||
|Rent|561.55||
|Repairs & Maintenance|731.08||
|Salaries|121,660.09||
|Staff Training|380.88||
|Subscriptions|371.86||
|Telephone & Internet|784.34||
|Waste|1,257.26||
|Water|323.41||
|**Total Administrative Costs**|**155,274.78**||
|**Operating Profit**|**33,953.38**||
|**Other Income**|||
|Fund Raising|457.70||
|Grants/Donations|34,043.12||





|Uniforms|(354.81)|
|---|---|
|**Total Other Income**|**34,146.01**|
|**Profit on Ordinary Activities Before Taxation**|**68,099.39**|
|||
|**Profit after Taxation**|**68,099.39**|





|Income<br>Expenses<br>Profit|224,713.45<br>102.89<br>727.87<br>225,544.21<br>2,170.04<br>155,274.78<br>157,444.82<br>68,099.39|225,544.21<br>0.00|
|---|---|---|





## **Balance Sheet** 

The Orchard Community Pre School As at 31 August 2025 

||**Account**|**31 Aug 2025**|
|---|---|---|
|**Fixed Assets**|||
||**Tangible Assets**||
||Buildings|11,268.45|
||**Total Tangible Assets**|**11,268.45**|
|**Total Fixed Assets**<br>**Current Assets**||**11,268.45**|
||**Cash at bank and in hand**||
||20169953262952|55,300.03|
||20169993787265|63,211.07|
||20169993899268|29,597.33|
||**Total Cash at bank and in han**<br>**148,108.43**||
||Accounts Receivable<br>**due within oneyear**|927.87|
|**Total Current Assets**<br>**Creditors: amounts falling**||**149,036.30**|
|||38.00|
|||**38.00**|
||**Net Current Assets(Liabilities**<br>**148,998.30**||
||||
||**Total Assets less Current Liab**<br>**160,266.75**||
||||
||**Net Assets**|**160,266.75**|
||||
||Current Year Earnings|68,099.39|
||Retained Earnings|92,167.36|
|**Total Capital and Reserves**||**160,266.75**|



**Total Capital and Reserves** 



116,854.00 This number in the filed accounts is different 116,854.00 184,953.39 



**Notes to the accounts:** 

|||**2025**|**2024**|
|---|---|---|---|
|**1**|Accounting policy|||
|**2**|Average number of employees|12|12|
|**3**|Tangible assets - see next tab|||
|**4**|Trade debtors<br>|-|6,228.00|
|**5**|Trade creditors<br>|-|1,540.00|



add in under: Going Concern The company is not a going concern, and was wound down in April 2025 following the transfer to the 



> CIO.

## **Intangibles assets 2024** 

|**Intangibles assets**<br>**2024**||
|---|---|
|**Cost**<br>Additions<br>At 31 August 2024<br>**DEPRECIATION**<br>Charge for year<br>At 31 August 2024<br>**NET BOOK VALUE**<br>At 31 August 2024<br>At 31 August 2023<br>At**1**September 2023<br>At**1**September 2023|Land and buildings<br>Fixtures and Fittings<br>95,471.00<br>10,717.00<br>8,477.00|
||103,948.00<br>10,717.00|
||66,993.00<br>8,838.00<br>9,993.00<br>1,879.00|
||76,986.00<br>10,717.00|
|||
||26,962.00                                      -|
||28,478.00<br>1,879.00|



|**Intangibles assets**<br>**2025**<br>Land and buildings<br>Fixtures and Fittings<br>**Cost**<br>103,948.00<br>10,717.00<br>Additions<br>2,791.45<br>At 31 August 2025<br>106,739.45<br>10,717.00<br>**DEPRECIATION**<br>76,986.00<br>10,717.00<br>Charge for year<br>10,070.54<br>At 31 August 2025<br>87,056.54<br>10,717.00<br>**NET BOOK VALUE**<br>At 31 August 2025<br>19,682.91                                      -<br>At 31 August 2024<br>26,962.00<br>-<br>At**1**September 2024<br>At**1**September 2024|**Intangibles assets**<br>**2025**<br>**Cost**<br>Additions<br>At 31 August 2025<br>**DEPRECIATION**<br>Charge for year<br>At 31 August 2025<br>**NET BOOK VALUE**<br>At 31 August 2025<br>At 31 August 2024<br>At**1**September 2024<br>At**1**September 2024|Land and buildings<br>Fixtures and Fittings<br>103,948.00<br>10,717.00<br>2,791.45|
|---|---|---|
|||106,739.45<br>10,717.00|
|||76,986.00<br>10,717.00<br>10,070.54|
|||87,056.54<br>10,717.00|
||||
|||19,682.91                                      -|
|||26,962.00<br>-|



9.69 



|Plant and machinery|<br>Office equipment<br>19,868.00<br>3,775.00<br>381.00|129,831.00<br>8,858.00|
|---|---|---|
|-|20,249.00<br>3,775.00|138,689.00|
||19,868.00<br>3,463.00<br>63.00                                   312.00|99,162.00<br>12,247.00|
|-|19,931.00<br>3,775.00|111,409.00|
||||
|-|318.00                                          -                    27,280.00||
||381.00<br>312.0030,669.00||
||write this off||
||||
|Plant and machinery|<br>Office equipment<br>20,249.00<br>3,775.00                138,689.00<br>-                                    318.00<br>2,473.45||
||<br>Office equipment<br>20,249.00<br>3,775.00<br>-                                    318.00||
|-|19,931.00<br>3,775.00|141,162.45|
||19,931.00<br>3,775.00|111,409.00<br>10,070.54|
|-|19,931.00<br>3,775.00|121,479.54|
||||
|-|-                                            -|19,682.91|
|-<br>318.00<br>-27,280.00|||
||||





## The Orchard Community Pre-School 

## **Independent examiner's report to the trustees of The Orchard Community Pre-School ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company 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 member of the Association of Chartered Certified Accountants, which is one of the listed bodies. 

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: 

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 

**2.** 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 

- **3.** the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended 

**4.** 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.