Charity Registration Number: 1156713
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 FOR BOSSINGHAM PRE-SCHOOL LTD
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 FOR BOSSINGHAM PRE-SCHOOL LTD
Charity Registration number: 1156713 The board of trustees James Barney Katy Ford Carolyn Ann Chivers Registered office Bossingham Road Stelling Minnis Canterbury Kent CT4 6DU Correspondence office Bossingham Road Stelling Minnis Canterbury Kent CT4 6DU Accountants Ingles Accountancy Limited Ingles Manor Castle Hill Avenue Folkestone Kent, CT20 2RD
BOSSINGHAM PRESCHOOL LTD TRUSTEES’ REPORT
FOR THE YEAR ENDING 31 AUGUST 2025
The trustees present their report with the financial statements of the charitable company 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 Objects and aims
The objects of the pre-school 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:
Offering appropriate play, education and care 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.
Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs.
Instigating and adhering to and furthering the aims and objects of the Pre-School Learning Alliance.
Although during the year, the pre-school ceased to operate due to increased pressure of maintaining a highquality provision and deliver the Charity’s objectives. The year end accounts have been prepared on a non-going concern basis.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Structure, governance and management Nature of governing document
The governing document of the charity is the Preschool Learning Alliance model Memorandum and Articles of Association and is registered as a Limited Company at Companies House.
Recruitment and appointment of trustees
Trustees will be available for re-election at the annual general meeting and will be available for re-election unless they have served on the committee in any capacity for 6 consecutive years. Co-opted members can only serve for 4 consecutive years.
The trustees (who are also the directors of Bossingham PreSchool Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Charities SORP requires the trustees to prepare financial statements for each financial year. Under Charities SORP the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently.
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observe the methods and principles in the Charities SORP.
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make judgements and estimates that are reasonable and prudent.
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state whether applicable UK Accounting Standards have been followed, subject to any material departures
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disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small companies provision statement.
This report has been prepared in accordance with the small companies’ regime under the Companies Act 2006.
Trustee Appointments and resignations from 01 September 2024:
The following directors were appointed during the period:
Carolyn Ann Chivers was appointed on 23 January 2025.
The following directors resigned during the period:
Hannah Brown resigned on 26 October 2024. Rachel Buss resigned on 26 October 2024. Kay Leggett resigned on 3 November 2024. Dr. Jonathan Browne resigned on 15 December 2024. Pam Burgess resigned on 10 January 2025. Philip Reynolds resigned on 10 January 2025. Deborah Semple resigned on 10 January 2025. Julie Simmons resigned on 12 March 2025.
5
BOSSINGHAM PRESCHOOL LTD
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOSSINGHAM PRESCHOOL LTD
I report to the trustees on my examination of the accounts of Bossingham Pre-School Ltd for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 to enable a proper understanding of the accounts to be reached.
Ingles Accountancy Limited
Ingles Manor, Castle Hill Avenue Folkestone, Kent, CT20 2RD
BOSSINGHAM PRESCHOOL LTD
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
| Income from: Note Charitable activities 3 Investment income 4 Expenditure on: Charitable activities 5 Net Income Reconciliation of funds Net movement in funds Total carried forward 10 |
Unrestricted funds Total 2025 Total 2024 80,496 80,496 117,499 254 254 513 |
|---|---|
| 80,750 80,750 118,012 347,003 347,003 172,676 |
|
| 347,003 347,003 172,676 |
|
| (266,253) (266,253) (54,664) |
|
| (266,253) (266,253) (54,664) |
|
| 1,246 1,246 267,499 |
All of the charity's activities derive from discontinued operations.
BOSSINGHAM PRE-SCHOOL LTD
(REGISTRATION NUMBER: 08698469) BALANCE SHEET AS AT 31 AUGUST 2025
| Fixed assets Note Tangible assets 6 Current assets Debtors 7 Cash at bank and in hand 8 Creditors Amounts falling due within one year 9 Net Assets Funds to the charity Unrestricted funds Total funds |
2025 2024 - 255,456 17 1,596 3,296 19,149 3,313 276,201 |
|---|---|
| 2,067 8,702 |
|
| 1,246 267,499 |
|
| 1,246 267,499 |
|
| 1,246 267,499 |
For the financial year ending 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees’ responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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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 company’s regime.
Approved by:
Katy Ford (Jun 30, 2026 08:36:48 GMT+1)
………………………………………….
Katy Ford
BOSSINGHAM PRESCHOOL LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: Bossingham Road Stelling Minnis Canterbury Kent CT4 6DU
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
Bossingham PreSchool Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that the charity cannot continue as a going concern and therefore have prepared these accounts on a non-going concern basis. This basis of preparation affects the carrying value of assets held by the charity as they are considered to be impaired.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Income and endowments
Investment income
Bank interest is recognised as the only investment income.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to headings, they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore, it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Freehold interest in land and buildings Not depreciated Fixtures, fittings and equipment Between 5 and 10 years straight line
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustee’s discretion in furtherance of the objectives of the charity.
Pensions Policy
Pension costs and other post-retirement benefits. The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
BOSSINGHAM PRE-SCHOOL LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3 Income from charitable activities
| Unrestricted | Total | Total | |
|---|---|---|---|
| funds | 2025 | 2024 | |
| Bossingham Pre-School | 80,496 | 80,496 | 117,499 |
| 4 Investment income | |||
| Unrestricted | Total | Total | |
| funds | 2025 | 2024 | |
| Bank Interest | 254 | 254 | 513 |
| 5 Expenditure on charitable activities | |||
| Unrestricted | Total | Total | |
| funds | 2025 | 2024 | |
| Wages and salaries | 24,610 | 24,610 | 102,719 |
| Direct Labour | 39,456 | 39,456 | 20,976 |
| Cost of sales - Purchases | 3,450 | 3,450 | 6,641 |
| Staff training and welfare | - | - | 1,594 |
| Travel and subsistence | - | - | - |
| Entertaining | - | - | - |
| Light and heating | 2,022 | 2,022 | 8,759 |
| Rates | 885 | 885 | 460 |
| Cleaning | 733 | 733 | - |
| Telephone and fax | 521 | 521 | 1,061 |
| Stationery and printing | - | - | 470 |
| Subscriptions | 1,116 | 1,116 | 916 |
| General - Insurance | 2,571 | 2,571 | 3,771 |
| Repairs and maintenance | 2,309 | 2,309 | 6,307 |
| Depreciation | 13,639 | 13,639 | 13,848 |
| Impairment | 241,817 | 241,817 | - |
| Donations | - | - | - |
| Sundry expenses | 3,578 | 3,578 | 59 |
| Accountancy fees | 576 | 576 | 2,091 |
| Legal fees | 1,385 | 1,385 | 238 |
| Consultancy fees | 8,335 | 8,335 | 2,539 |
| Advertising and PR | - | - | 175 |
| 347,003 | 347,003 | 172,624 |
6 Tangible fixed assets
| Cost At 01 September 2024 Additions Revaluations Disposals At 31 August 2025 Depreciation At 01 September 2024 Charges for the year Impairment At 31 August 2025 Net book value At 31 August 2025 At 31 August 2024 7 Debtors Trade debtors Accrued income and prepayments 8 Cash and cash equivalents Cash at bank 9 Creditors: amounts falling due within one year Deferred income Accruals Other creditors Taxes and social security 10 Funds Balance at 01 September 2024 General 267,499 |
Land and buildings 261,248 - - - |
Furniture & equipment Total 14,961 276,209 - - - - - - |
|---|---|---|
| 261,248 | 14,961 276,209 |
|
| 11,701 9,650 239,897 |
9,052 20,753 3,989 13,639 1,920 241,817 |
|
| 261,248 | 14,961 276,209 |
|
| - 249,547 Incoming resources 80,750 |
- - 5,909 255,456 Total Total 2025 2024 - 983 17 613 |
|
| 17 1,596 |
||
| Total Total 2025 2024 3,296 19,149 Total Total 2025 2024 - 291 2,024 5,600 43 150 - 2,661 |
||
| 2,067 8,702 |
||
| Resources Balance at 31 expended August 2025 347,003 1,246 |
Related Party Disclosures
There were no related party transactions for the year ended 31 August 2025
Trustees' Remuneration and Benefits
During the year, no Trustees received any remuneration in their role as Trustee. (2021- Nil). Trustees' expenses
During the year, the Charity reimbursed Trustees £0 (2021 - £Nil) for expenses incurred.
Staff Costs
The average monthly number of employees during the year was as follows:
5 (as per company accounts)
No employees received emoluments in excess of £60,000.
BPS Accounts-2025 - Updated
Final Audit Report
2026-06-30
Created: 2026-06-30 By: Michael Smith (info@ingacc.co.uk) Status: Signed Transaction ID: CBJCHBCAABAACdZN_ojqmdopEfDl7Z7v7zfgXPFGlmYK
"BPS Accounts-2025 - Updated" History
Document created by Michael Smith (info@ingacc.co.uk)
2026-06-30 - 7:22:36 AM GMT
Document emailed to Katy Ford (katyf49@googlemail.com) for signature
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Document e-signed by Katy Ford (katyf49@googlemail.com)
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Agreement completed.
2026-06-30 - 7:36:48 AM GMT