REGISTERED COMPANY NUMBER: 08246084 (England and Wales) REGISTERED CHARITY NUMBER: 1156087
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2025
for
Oakey Dokeys Pre-School Limited
Oakey Dokeys Pre-School Limited
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 13 |
Oakey Dokeys Pre-School Limited (Registered number: 08246084)
Report of the Trustees
for the Year Ended 31 August 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
(a) Offering appropriate play facilities and training courses, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability
(b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas
(c) Instigating and adhering to and furthering the aim of the pre-school learning alliance.
The charity achieves these objectives through its running of a pre-school which operates under the name of Oakey Dokeys.
Our ethos
We are committed to creating a positive learning environment where we will value your child's individuality and nurture their creativity. We offer opportunities and experiences based on the foundation stage early learning goals and are committed to encouraging children to learn through play (the messier the better).
ACHIEVEMENTS AND PERFORMANCE
The academic year 2024/2025 began with 30 children on roll during the Autumn term. A mixture of 2,3- and 4-year-olds, with 12 joining the setting throughout the year.
Financially there was a healthy balance in the current account at the start of the financial year, as well as reserve funds to cover 3 months running costs and funds in the fundraising account for additional resources.
Our AGM was held on the Wednesday 2nd October 2024, a chance to review the previous year and set our goals and objectives for the year ahead. This year, Elizabeth Dvorak was elected to replace Sarah Harris as our chair, with Abbie Young maintaining her position of Treasurer and Paisley Barendrecht taking on the secretary role.
Income increased through the year, as more children joined the setting and additional funds were raised through fundraising events including our annual Bauble Hunt at Christmas and a sponsored Valentines Walk.
In April 2025, in line with government increases in the National Minimum Wage, all staff wages increased.
In June 2025 we had the following staff changes; Paul De La Bruyere left the business, Sarah Wright was employed as a new cleaner, and Sophie Rice handed in her notice to leave in September 2025.
Staffing costs accounted for 78.6% of the total expenditure and 73.1% of total income during the 2024/25 financial year. The budgeted staffing allocation was 88.9% of planned expenditure, and actual staffing costs were well controlled, reaching 99.8% of the allocated staffing budget.
Oakey Dokeys Pre-School have enjoyed another busy year, with 16 children leaving for Primary School.
Page 1
Oakey Dokeys Pre-School Limited (Registered number: 08246084)
Report of the Trustees for the Year Ended 31 August 2025
FINANCIAL REVIEW
Reserves policy
The trustees consider that an appropriate level of reserves would be the sum equivalent to cover three months' staff costs and overheads. It is considered that this sum should be sufficient to cover any fluctuations in income and any short term interruptions to its day to day activities.
At 31 August 2025 the charity had undesignated unrestricted funds in the sum of £95,078 (2024: £77,177) which was sufficient under the terms of the above policy.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
Trustees are selected from members and others who have expressed a willingness to become involved and are usually elected at a General meeting. At each Annual General Meeting, all Trustees must stand for re-election.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
08246084 (England and Wales)
Registered Charity number
1156087
Registered office
Beaumont Road Great Oakley Harwich Essex CO12 5BA
Trustees
J D White (resigned 19.9.24) A Young E Law (resigned 29.9.25) H Hill (appointed 3.11.25) (resigned 29.9.25) H Hill (appointed 3.11.25) (resigned 29.9.25) Karina Jowitt S Turner (appointed 2.10.24) (resigned 5.11.25) S Harris (resigned 2.10.24) D Mowbray (resigned 2.10.24) F C Trigg (appointed 2.10.24) S R I Rice (appointed 2.10.24) (resigned 3.9.25) J H Eaton (appointed 2.10.24) (resigned 5.11.25) E Dvorak (appointed 2.10.24) R G Bushell (appointed 2.10.24) E J L Bisset (appointed 2.10.24) (resigned 29.9.25) P J M Barendecht (appointed 2.10.24) (resigned 29.9.25) Z P Davies (appointed 29.9.25) H L Mitchell (appointed 29.9.25) C Morgan (appointed 29.9.25) M Vickery (appointed 29.9.25) S M L Turner-Moyes (appointed 29.9.25)
Page 2
Oakey Dokeys Pre-School Limited (Registered number: 08246084)
Report of the Trustees
for the Year Ended 31 August 2025
REFERENCE AND ADMINISTRATIVE DETAILS Company Secretary
Independent Examiner
S Welling FCCA TC Group Accountants Town Wall House Balkerne Hill Colchester Essex CO3 3AD
Bankers
TSB 16 Buttermarket Ipswich Suffolk IP1 1BG
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 9 June 2026 and signed on its behalf by:
H Hill - Trustee
Page 3
Independent Examiner's Report to the Trustees of Oakey Dokeys Pre-School Limited
Independent examiner's report to the trustees of Oakey Dokeys Pre-School Limited ('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
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
-
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.
S Welling FCCA
TC Group Accountants Town Wall House Balkerne Hill Colchester Essex CO3 3AD
19 June 2026
Page 4
Oakey Dokeys Pre-School Limited
Statement of Financial Activities for the Year Ended 31 August 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Charitable activities Operation of the pre-school 165,266 Other trading activities 2 6,194 Investment income 3 846 Other income - Total 172,306 EXPENDITURE ON Raising funds 770 Charitable activities Operation of the pre-school 159,459 Total 160,229 NET INCOME 12,077 RECONCILIATION OF FUNDS Total funds brought forward 88,426 TOTAL FUNDS CARRIED FORWARD 100,503 |
Restricted funds £ 3,032 - - - 3,032 - 3,032 3,032 - - - |
31.8.25 Total funds £ 168,298 6,194 846 - 175,338 770 162,491 163,261 12,077 88,426 100,503 |
31.8.24 Total funds £ 140,810 994 300 60 |
|---|---|---|---|
| 142,164 | |||
| 87 129,848 |
|||
| 129,935 | |||
| 12,229 76,197 |
|||
| 88,426 |
The notes form part of these financial statements
Page 5
Oakey Dokeys Pre-School Limited (Registered number: 08246084)
Balance Sheet 31 August 2025
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 8 7,673 CURRENT ASSETS Debtors 9 3,106 Cash at bank and in hand 92,144 95,250 CREDITORS Amounts falling due within one year 10 (2,420) NET CURRENT ASSETS 92,830 TOTAL ASSETS LESS CURRENT LIABILITIES 100,503 NET ASSETS 100,503 FUNDS 12 Unrestricted funds TOTAL FUNDS |
Restricted funds £ - - - - - - - - |
31.8.25 Total funds £ 7,673 3,106 92,144 95,250 (2,420) 92,830 100,503 100,503 100,503 100,503 |
31.8.24 Total funds £ 13,262 2,174 74,540 76,714 (1,550) 75,164 88,426 88,426 88,426 88,426 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
Oakey Dokeys Pre-School Limited (Registered number: 08246084)
Balance Sheet - continued
31 August 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 9 June 2026 and were signed on its behalf by:
H Hill - Trustee
A Young - Trustee
The notes form part of these financial statements
Page 7
Oakey Dokeys Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Charitable activities
In the opinion of the Trustees the charity has only one activity being the operation of the pre school. In addition, all fund raising activities and governance matters, with the exception of the Independent Examiner's fees and Trustees' insurance, are dealt with by the Trustees and other volunteers at no cost to the charity. Therefore all support costs are considered to be in relation to the operation of the pre school.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Evenly over the term of the lease Equipment - 15% on cost Office equipment - 25% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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Oakey Dokeys Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
2. OTHER TRADING ACTIVITIES
| 2. | OTHER TRADING ACTIVITIES | ||
|---|---|---|---|
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Fundraising events | 6,194 | 994 | |
| 3. | INVESTMENT INCOME | ||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Deposit account interest | 846 | 300 | |
| 4. | NET INCOME/(EXPENDITURE) | ||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 31.8.25 | 31.8.24 | ||
| £ | £ | ||
| Depreciation - owned assets | 6,393 | 7,117 | |
| Other operating leases | 1,790 | 1,760 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Early years practitioners Administration |
31.8.25 8 1 9 |
31.8.24 7 1 |
|---|---|---|
| 8 |
No employees received emoluments in excess of £60,000.
continued...
Page 9
Oakey Dokeys Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Charitable activities Operation of the pre-school 131,776 Other trading activities 994 Investment income 300 Other income 60 Total 133,130 EXPENDITURE ON Raising funds 87 Charitable activities Operation of the pre-school 120,814 Total 120,901 NET INCOME 12,229 RECONCILIATION OF FUNDS Total funds brought forward 76,197 TOTAL FUNDS CARRIED FORWARD 88,426 |
Restricted funds £ 9,034 - - - 9,034 - 9,034 9,034 - - - |
Total funds £ 140,810 994 300 60 |
|---|---|---|
| 142,164 | ||
| 87 129,848 |
||
| 129,935 | ||
| 12,229 76,197 |
||
| 88,426 |
continued...
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Oakey Dokeys Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
8. TANGIBLE FIXED ASSETS
| Improvements to property Equipment £ £ COST At 1 September 2024 112,949 3,665 Additions - 424 At 31 August 2025 112,949 4,089 DEPRECIATION At 1 September 2024 101,700 2,374 Charge for year 5,824 339 At 31 August 2025 107,524 2,713 NET BOOK VALUE At 31 August 2025 5,425 1,376 At 31 August 2024 11,249 1,291 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Prepayments and accrued income 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Other creditors Accruals and deferred income |
Office equipment £ 4,826 380 5,206 4,104 230 4,334 872 722 31.8.25 £ 1,621 1,485 3,106 31.8.25 £ 1,091 513 816 2,420 |
Totals £ 121,440 804 |
Totals £ 121,440 804 |
|---|---|---|---|
| 122,244 | |||
| 108,178 6,393 |
|||
| 114,571 | |||
| 7,673 | |||
| 13,262 | |||
| 31.8.24 £ 550 1,624 2,174 31.8.24 £ 388 274 888 1,550 |
|||
| 1,550 |
continued...
Page 11
Oakey Dokeys Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
11. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| 31.8.25 | 31.8.24 | |
|---|---|---|
| £ | £ | |
| Within one year | 1,728 | 1,738 |
| Between one and five years | 1,728 | 3,476 |
| 3,456 | 5,214 |
12. MOVEMENT IN FUNDS
| Unrestricted funds General fund Capital fund re tenants improvements TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Capital fund re tenants improvements Restricted funds SEN funding EYPP funding Inclusion grant TOTAL FUNDS |
At 1.9.24 £ 77,177 11,249 88,426 88,426 Incoming resources £ 172,306 - 172,306 1,749 510 773 3,032 175,338 |
Net movement At in funds 31.8.25 £ £ 17,901 95,078 (5,824) 5,425 12,077 100,503 12,077 100,503 Resources Movement expended in funds £ £ (154,405) 17,901 (5,824) (5,824) (160,229) 12,077 (1,749) - (510) - (773) - (3,032) - (163,261) 12,077 |
Net movement At in funds 31.8.25 £ £ 17,901 95,078 (5,824) 5,425 12,077 100,503 12,077 100,503 Resources Movement expended in funds £ £ (154,405) 17,901 (5,824) (5,824) (160,229) 12,077 (1,749) - (510) - (773) - (3,032) - (163,261) 12,077 |
|---|---|---|---|
| 12,077 - - - |
|||
| - | |||
| 12,077 |
continued...
Page 12
Oakey Dokeys Pre-School Limited
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.9.23 | in funds | 31.8.24 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 59,124 | 18,053 | 77,177 |
| Capital fund re tenants improvements | 17,073 | (5,824) | 11,249 |
| 76,197 | 12,229 | 88,426 | |
| TOTAL FUNDS | 76,197 | 12,229 | 88,426 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Capital fund re tenants improvements Restricted funds SEN funding Inclusion grant TOTAL FUNDS |
Incoming resources £ 133,130 - 133,130 6,219 2,815 9,034 142,164 |
Resources Movement expended in funds £ £ (115,077) 18,053 (5,824) (5,824) (120,901) 12,229 (6,219) - (2,815) - (9,034) - (129,935) 12,229 |
Resources Movement expended in funds £ £ (115,077) 18,053 (5,824) (5,824) (120,901) 12,229 (6,219) - (2,815) - (9,034) - (129,935) 12,229 |
|---|---|---|---|
| 12,229 - - |
|||
| - | |||
| 12,229 |
The capital fund re tenants improvements was originally created upon the capitalisation of tenants improvements. These are being depreciated over the term of the lease and an amount equivalent to the depreciation is released from the designated fund each year.
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 13