REGISTERED COMPANY NUMBER.. CEOO5852 (England and Wales)
REGISTERED CHARITY NUMBER: 1164820
[4 Knights Lowe
Chartered Accountants & Business Advisers
Re
ort of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 Au
st 2025
tor
South ate Prtrschool
Knights Lowe Chartered Accountants
Eldo House
Kempson Wav
Suffolk Busine55 Park
Bury St Edmunds
Suffolk
IP32 7AR
dOH￿s¢￿eMpsQ￿wèy. &Jffdk&JslnessPark
eury StEdmunds￿rfIr4￿1Py27AR
01284 7013CKI
ITrfcoknfightsl￿Y£O.￿k
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South
te Pre-school
Contents of the Financial Statements
forthe Year Ended 31 Au
ust 2025
Page
Report ofthe Trustees
Independent Examinees Report
Statement of Financial Arttvities
8alance Sheet
Notes to the Flnanclal Statements
8 to 12
Detailed Statement of Finanoal Activities
13 to 14

Southgate Pre-school
rt of the Trustees
for th_e_year End_ed 31 Au&ust 2_0_2_5
The trustees present their report with the financial statements of the charity for the year ended 31 Au8lJSt 2025.
The trustees have 3dopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities prepar5ng their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021 leffective l January 20191.
OBJEcfivÉs AND ACTIVITIES
Objectives and Aims
The charity's principal aims are to enhance the edvcation and development of children undef Statutory school age bv
encouraging parents to understand and provide for the needs of their children by offering appropriate play, education
and care facilities.
Public Benefit
The Trustees consider that they have complied with the duty regarding Public Benefit as detailed in Section 4 of the
Charities Att. having due regard to guidance published by the Charity Commission. In fulfilling our charttable object,
pursuing the activitie5 described in more detail in this report. we provide public benefit.
We deliver our objects by encouraging parènts to understand and prowde for the need5 of their children by offering
appropriate play. education and care facilities. The right of parents to take responsibility for and become involved in
these activitie5 are acknowledged and encouraged and the 8roup offers these opportunities to all child¥en in the local
area whatever their race. culture, reli8ion. means or abilÉty.
ACHIEVEMENTS AND PERFORMANCE
Charitsble Activities
The Charitable Incorporated Organisation was set up to take forward the work of è Pre-school that operated as an
unincorporated charity (Registered with the Charity Commission 10331441 which is well established in its purpose-built
premises. It provides 10 half day sessions and a lunch club on weekdays.
The Committee and senior siaff continue to review and update policies. liaising with Suffolk County Council ISCCI to
continually develop it5 performance.
The Pre-school had an Of5ted inspection in June120251 and we were pleased to be upgraded to 'good" in all areas=
quality of education.. behaviour and attitudes- personal development and leadership and management. The report
highlighted the 'warm, welcoming and inclusive environment" and the "high expectations stsff have for children's
independence. resilience and confidence" Staff are continuing to work on a training and development plan to addre55
areas for improvement including building children's language and communication skills. We receive regular support
from the Suffolk County Council Early Year's advisor to improve the setting to the benefit of the
children attending.
FINANCIAL REVIEW
Financial Position
The charity receives most of its funding from Early Years grant funding and session fees, however to cover anv
temporary shortfall in cash flow that may OC£LSr due to timing of receipts. a moderate balance is retained on bank
deposit.
The charity has a designated account for redundancy reseNes which is topped up each yèar dependent on staff year's
of service. Thi5 is a Separate atcount to cover the costs of staff redundanry should these arise.
The Charity's constitution does not convey investment powers: all surplus funds are held in one or more bank deposit
accounts.
The charity has a separate fundraisin8 accouni where money raised through fvndrai5in8 activities is deposited and in
consultation with staff and committee this is used for resources and activitles to benefit all the children.
Page I

South te Pre-school
Repo.rt o.f.the Trustees
for the Year Ended 31 Au
ust 2025
5rRU￿uRE, GOVERNANCE AND MANAGEMENT
Governing Document
The Charity is a Charilable Incorporated Organisation ICIOI governed according to the Constitution dated 11 th
December 2015. It was established to take forward the work of the Unincorporated re8lStered charity number
1164820.
The overall management and control of the Pre-school rests with the indiwdual members of the Pre-school's
management committee. Committee members are a150 the charity trustee5 of the Pre-school.
The Committee meets every h?If-term and requires the presence of at least half of its members to form a quorum. All
business is decided by a simple majority. each cor¥Trmittee member having one vote. In the event ol a tie. the
Chair has the casting vote.
Recruitment and Appointment of New Trustees
The Committee Itrusteesl is elected frorrt the charity's membership at each Annual General Meeting and serves for a
minimum term of one year. Committee members may be re-eleued for up to maximum of ten years. The Committee
comprises a minimum 013 and a maximum of 12. In addition the Committee may co-opt up to 3 further mernber5 who
stand until the next AGM.
Thefe are currently 4 Committee members Itrusteesl.
Voluntary staff
The charity benefits from the services provided by volunteers. Voluntary help is noi valued for the purposes of the
financial siatements.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fraud and error.
The trustees have in place policies addressing the main operational risk areas includin8 health and safety and
saleguardinE and they aim to use best pradice in these areas. An appropriate level of insurance is maintained to help
mitigate the main financial risks.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
CE005852 IEn8land and W31È51
Registered Charity number
1164820
Registered office
Steward Road
Bury St Edmund5
Suffolk
IP33 2PW
Trustees
S Charlton
F Morrish
K Conway
S Durrell lappointed 20.1.251
Company Secretary
Page 2

So4Jthgate Pre-Sch.o
Report of_the Trvstees
forthe Year Ended 31 August 2025
REFERENCE AND ADMINISTrATIVE DETAILS
Independent Examiner
J. Knights ACA. Bsc
Knights Lowe Chartered Accout)tants
Eldo House
Kempson Way
Suffolk 8usiness Park
Bury St Edmunds
Suffolk
IP32 7AR
Thi5 report ha5 been prepared in accordance with the special provisions of Part IS of the Companies Art 2006 relating
to small companies.
Approved by order of the board of trustee5 on
. and signed on its behalf by..:
S Charlton- Trustee
Page 3

Indepen_dent_Examinerfs Re ort to theTrustees of
soUth￿e Pr&Sthool
Independent Èxaminees report to the trustees of Southgate P￿￿h0O1 {*he Companrfl
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 land also its dirertors for the purposes of company lawl you are responsible
for the preparation of the accounts in accordance with the reqLbirement5 of the Companies Att 21)061'the 2006 Art'l.
Having satisfied myself that the accounts of the Company are not required ro 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 Sertion 145 of the Charities Act 20111.the 2011 Art'l. In carrying out my examination I have followed
the Directions given by the Charity Commission under Section 14515) Ibl of the 2011 Act.
Independent examinees statement
I have completed my examinarion. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records wefe not kept iTr respect of the Company as required by Section 386 of the 2006 Art,. or
the accounts do not accord with those records- or
the acCo￿ntS do not comply with the accounting requirement5 of Sertion 396 of the 2006 Aet other than anv
requirement that the accounts give a true and lair vtew which 15 nol a matter considered as part of an
independent examination- or
the account5 have noi 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 IFRS
10211.
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 account5 to be reached.
J. Knights ACA, &Sc
Knights Lowe Chaliered Accountants
Eldo House
Kempson Wav
Suffolk 8usiness Park
Bury St Edmunds
Suffolk
IP32 7AR
Date:.............................................
Page 4

SO_lrth￿te_Pye-Sthool
Statement of Financial Activities
for the Year Ended 31 Au&ust 2025
2025
Total
funds
2024
Total
funds
Unrestricted
fund
Restricted
fund
Note5
INCOME AND ENDOWMENTS FROM
Charitable artivitles
Operation of pre-school
210.572
210.572
218,274
Other trading activities
Investment income
1.002
1,002
148
119
Total
211.722
211.722
219,237
EXPENDITURE ON
Raising funds
291
Charitable activities
Operation of pre-school
209.583
209.583
198,678
Total
210.070
210,070
198,969
NEYINCOME
1.652
1.652
20,268
RECONCILIATION OF FUNDS
Total funds brought forward
44.073
44.073
23,805
TOTAL FUNDS CARRIED FORWARD
45.725
45.72S
44.073
The notes form part of these financial statements
Page 5

SoLrth te Pre-school
Balance Sheet
31Au
ust 2025
2025
Total
funds
2024
Total
funds
Unrestricted
fund
Restritted
fund
Notes
FIXED ASSErs
Tangible assets
1.412
1.412
1,996
CURRENT A55Ers
Stocks
Debtors
Cash at bank
401
1,833
48.339
401
1,833
48.339
352
1,442
46.465
io
50.573
50.573
48.259
CREDITORS
Amounts falling due within one year
li
(6.260)
16.2601
16.1821
NET CURRENT ASSETS
44.313
44.313
42.077
TOTAL ASSETS LESS CURRENT UABILITIES
45.725
45.725
44,073
NET ASSETS
45,725
45.725
44.073
FUNDS
Unrestricted fund5
12
45.725
44,073
TOTALFUNDS
45.725
44,073
The charitable company is entitled to exemption from audit under Settion 477 of the Companies Act 2CM)6 for the year
ended 31 August 2025.
The members have not required the company to obtain an audit of it5 financial statements for the year ended
31 August 2025 in accordance with Section 476 01 the Companies Act 2(%J6.
The trustees acknowledge their responsibilities for
ensuring that the charit3ble company keeps accounting records that comply with Sections 386 and 387 of the
Cornpanies Aci 2006 and
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 deficir for each financial year in accordance with the
requirements of Sections 394 and 395 arhd which otherwise Comply with the requirewnents of the Companies
Act 2006 relatin8 to financial statements, so faras applicable to the charitable companv.
Ibl
The notes form part of these financièl statements
Page 6
continued...

Southgate Pr&School
Balance Sheet- continued
3_1_August 2025
These financial st3tements 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
£i. and were signed on its bÈhalf by=
S Charlton- frustee
The notes form part of these financial statements
Page 7

Southgate Prè-school
Notes to the Financi31 Statements
forthe Year Ended 31 Au
ust 2025
ACCOUNTING POLICIES
Basis of preparin8 the financial 5taternents
The financial statements of the charitable company, which is a publie benef1t entity under FRS 102, have been
prep3rèd in accordance with the Chaflties SORP IFRS 1021 'Accounting and Reporting by Charilies.. Statement of
Recommended Prartice applicable to charities preparing their accounts in accordance wittri the Financial
Reportin8 Standard applicable in the UK and Aepublic of Ireland IFRS 1021 (effective I january 20191,. Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the
Companies Att 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activtties once the charity has entitlernent to the fund5. It
s probable that the income Wbll be received and the amcHJnt can be measured reliably.
Expenditure
Liabilities are recognised as expend¥ture as soon as there is a legal or construrtive obligation committing the
charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement
and rhe amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basi5
and has been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to partiCLslar headings they have been allocated to activities on a basis consistent with the
use of resour￿5.
Tangible fixed assets
Depreciation is prowded at the following annual rates in order to write off each asset over its estimated useful
Improvements to Property 4 years straight line
Fixtures and Fittines
4 years straight line
Computer Equipment
3 years StfaiÉht line
stocks
Stocks are valued at the lower of cost anLI net realisable value, after making due allowance for obsolete and
slow moving items.
Taxation
The charity is exempt from cortK)ration tax on its charitablè activities.
Fund accounting
Unrestricred funds can be used in accordance with the charitable objectives at the discrètion of the trustees.
Restricted funds tan 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 natuie and purpose of each fund is inclvded in thè notes to the financial statements.
Pension ¢osts and othei post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contribution5 payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the period to
which they relate.
Going concern
The trustees have a reasonable expectation that the charity has adequate resources to continue in operational
existence for the foreseeable futttre. Thus ihey continue to adopt the going concern basi5 of accounting in
preparing the annual financial statements.
Page 8
continued.

South ate Pre-school
Notes to the Finanoal Statements- (ontinued
for the Year Ended 31 August 2025
OTHER TRADING ACTIVITIES
2025
2024
Fundfaising events
1.002
INVESTMENT INCOME
2025
2024
Deposit account interest
119
NET INCOMEIIEXPENDITUREI
Net incomellexpenditurel is stated after Chargin￿1(￿edit1n8l-
2025
2024
Depreciation- owned assets
1.234
1,133
TRUSTEES. REMUNERAMON AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 August 2025 nor for the year
ended 31 Augusi 2024.
Trustees. expense5
There were no trustee5' expenses paid for the year ended 31 August 2025 nor for the year ended
31 August 2024.
STAFF COSTS
The average monthly number of Èmployees during the year was as follows:
2025
io
2024
li
Teachingl Administration
No employees received emoluments in excess of £60,(KQ.
GUARANTEES AND SECURED DEBTS
The trustee5 confirm. in accordance with the Charitable Incorporated Organisations (Generall Regulations 2012.
that at year end the CIO did not have any outstanding guarantees to thtrd parties nor any debts secured on
assets ol the CIO.
PaEe 9
continued...

So.uthgate Prevschool
Notes to the Financial Statements. continued
forthe Year Ended 31 Au
ust 2025
TANGIBLE FIXED ASSErs
Improvements
Fixtures
and
fittinBS
Computei
equipment
property
Totals
COST
At I September 2024
AdditlOn5
Corrertion
3.050
1,046
650
3,010
4.101
650
3.010
At 31 August 2025
3.050
4.706
7,761
DEPRECIAYION
At I September 2024
Charge for year
Correction
732
471
3,010
2.105
1.234
3.010
763
At 31 Augusi 2025
2,131
4,213
6,349
N￿BOoKVALUE
At 31 August 2025
919
493
1.412
At 31 AuEilSt 2024
1.682
314
1.996
sfocKS
2025
2024
Stocks
401
352
io.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Prepayments
1,833
1,442
Page 10
continued...

South ate Pre-school
Notes to the Financial Statements- continued
forthe Year End_ed 31 August 2025
li.
CREDITORS.. AMOUNTS FALLING DUE wrtHIN ONE YEAR
2025
2024
Trade creditors
Socia1 security and other taxes
Other creditors
Accruals and deferred income
932
2,532
2,796
905
2.099
128
3.050
6,260
6,182
12.
MOVEMENT IN FUNDS
Net
movement
in fund5
At
31.8.25
At 1.9.24
Unrestricted funds
General fund
44.073
1.652
45,725
TOTAL FUNDS
44,073
1,652
45,725
Net movement in funds. included in the above are as follows-
Incoming
resources
Re50urce5
expended
Movement
in funds
Unrestrirted fund5
General fund
211,722
{210.0701
1,6S2
TOTAL FUNDS
211.722
1210,0701
1,652
Comparatives for movement in funds
Net
movement
in funds
At
31.8.24
At 1.9.23
Unre5trirted funds
General fund
23.805
20.268
44,073
TOTAL FUNDS
23,805
20,268
44.073
Page 11
continued...

Southgate Pre-Schts)I
Notes to the Frnancial Ststemerrts- ¢ontinued
for the Year Ended 31 Au
st 2025
12.
MOVEMENT IN FUNDS- continued
Comparative net movement in funds. included in the aLN)ve are as follows-.
Incoming
sources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
219.237
1198.9691
20.268
TOTAL FUNDS
219,237
1198,9691
20,268
A current year 12 months and prior year 12 months combined position is a5 follows=
Net
movement
in funds
At
31.8.25
At 1.9.23
Unre5trirted funds
General fund
23,805
21,920
45,725
TOTAL FUNDS
23.805
21.920
45.725
A current year 12 months and prior year 12 rnonth5 combined net movemènt in funds. included in the above
are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
430.959
1409.0391
21.920
TOTAL FUNDS
430.959
1409.0391
21,920
13.
RELATED PARTY DISCLOSURES
There were no related party transactions for the yeai ended 31 August 2025.
Page 12

South
ate Pre-5¢hool
Detsiled Ststement ol Financial Artivities
lor the Year Ended_31 August 2025
2025
2024
INCOME AND ENDOWME
Other trading activtties
Fundraising events
1.002
Investment income
Deposit account tnterest
119
Charitable artivities
Pre-school Fees
Sales ol Clothing
Funding & Grants
18.463
181
191.928
2S,553
290
192,431
210.572
218,274
Totsl incoming resources
211.722
219.237
EXPENDITURE
Other trading activities
Openine stock
Purchase of Unsforms
Closing stock
352
536
{4011
376
267
13521
291
Charitable activitiès
Wages
Social securitv
Pensions
Teaching & Playing Equipment
Children's entertaining
Groceries & Catering
Staff Training and Courses
156,827
3.435
146.849
3,784
3,994
9,333
1,040
1,471
862
8.516
1.113
856
623
174,774
167.333
Supportcosts
Management
Rates & SeNice Charges
Insurance
Light and heat
Telephone
P05t8ge. Printing & Stationery
Computer EKpen5e5
Sundries
Carried forward
7.154
956
3.635
3.056
1.244
520
1,828
18.393
1.100
3.384
3,297
653
1,360
19.522
This pa8e does not form part of the statutory financial statements
Page 13

SoLrth te Pre-school
Detslled Statement of Flnanclal Acthiitles
for the Year Ended 31 Au
ust 2025
2025
2024
Mana8ement
Brought fonvard
Repairs & Maintenance
Staff Welfare and Uniforms
Agency work
Cleaning Contract and Costs
19,522
1,527
124
18,393
190
302
1.222
4,633
5.756
26.929
24,740
Other
Fixtures and fittings
Computer equipment
763
471
763
370
1.234
1.133
Governance costs
Accountancy fees
Legal and Professional Fees
Subscriptions & Licenses
2,680
3.064
902
2,870
1.260
1.342
6.646
5,472
Total resources expended
210,070
198,969
Net income
1.652
20,268
This page does not form part of the statutory financial statements
Page 14