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2025-08-31-accounts

Registration number: 11347439 Charity number :1179432

Standish Under 5's Limited

(Charity and Company Limited by Guarantee)

Annual Report and Unaudited Financial Statements

for the Year Ended 31 August 2025

McGinty Demack Chartered Certified Vermont House Bradley Lane Standish Lancashire WN60XF

Standish Under S's Limited

Contents

Charity and Company Information
Directors'Report 2
Accountants'Report 3
Profit and Loss Account 4
Balance Sheet 5
Notesto the UnauditedFinancial Statements 6 to 8
DetailedProfitandLoss Account 9to11
Profitand Loss 9
Statement of Financial Activities 10

Standish Under S's Limited

Charity and Company Information

Directors Mrs Emily Roberts and Trustees Mrs Katie Wallington Mr Adam Marsh Miss Davina Perry Mrs Victoria Rimmington Registered office Kenyon Road Standish Wigan Lancashire WN60NX Accountants McGinty Demack Chartered Certified Vermont House Bradley Lane Standish Lancashire WN60XF

Page I

Standish Under S's Limited

Directors' Report for the Year Ended 31 August 2025

The directors present their report and the financial statements for the year ended 31 August 2025.

Directors and Trustees of the company

The directors who held office during the year were as follows: Mrs Emily Roberts

Mrs Katie Wallington

Mr Adam Marsh

Miss Davina Perry

Mrs Victoria Rimmington

Principal activity

The principal activity of the company is Nursery School

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The Trustees of Standish Under 5’s Limited are pleased to present their Annual Report and financial statements for the year ending 31[st] August 2025. This report outlines our charitable aims, the activities provided throughout the year, and the positive impact our early years provision has had on children and families in our Standish community.

Objectives and Activities

The objective of Standish Under 5’s Limited is to provide a safe and stimulating environment where children can play, express their feelings, build friendships, develop trust with adults beyond their families, learn to share with others, and access enriching activities and experiences that support their physical development that may not be available at home.

Achievements and performance

During 2024–2025, Standish Under 5’s Limited delivered a broad programme of activities supporting children’s development and wellbeing. Targeted work strengthened speech, language, and communication skills, while dedicated SEND provision and multi-agency collaboration ensured children with additional needs received appropriate support.

The nursery built strong partnerships with families through parent meetings, stay-and-play sessions, and community events. Staff training remained a priority, covering safeguarding, curriculum development, the

Page 2

Standish Under S's Limited

Directors' Report for the Year Ended 31 August 2025

revised structure of the Early Year’s Statutory Framework, first aid, and behaviour support. These combined efforts created a safe, inclusive, and nurturing environment in which children could learn and thrive.

Impact on children and families

Financial review

Standish Under 5’s Limited operated at full capacity during the reporting period, with 61 children on register. Of these, 58 children accessed government-funded childcare. Since the introduction of the 30-hours entitlement, the setting has experienced a marked increase in the number of families choosing to access nursery provision. This uplift in funded hours has generated a financial benefit, strengthened overall income and contributed positively to the long-term sustainability of our nursery.

The setting’s income was drawn from a range of sources, mostly Early Years funded entitlement, parent-paid fees, and fundraising activities. These combined streams provided a stable financial base to support high-quality provision.

Expenditure targeted essential operations to maintain a safe, inclusive, and enriching environment. Main costs included staffing, training, premises utilities and maintenance, learning resources, classroom and outdoor refurbishments, and specialist equipment for children with SEND.

Fundraising income was spent on enrichment days for the children.

Together, these income and expenditure patterns reflect a financially stable and responsive Early Years setting that continues to meet the needs of its community while adapting to changes in national childcare policy. In accordance with the nursery’s policy, Standish Under 5’s Limited requires a level of free reserves to safeguard the organisation, protect options for future development and to achieve the following:

• The option to develop new services or expand current ones in line with the changing needs of the community.

• To ensure that delays in the receipt of expected income do not interrupt services or cause serious financial difficulty for the Charity.

• The ability to survive unexpected setbacks and problems arising from internal or external causes The Board of Trustees will consider the level of reserves that is prudent for Standish Under 5’s Limited to have. Consideration will be given to redundancy liabilities; lease agreements and any other significant factors that should be taken into account should Standish Under 5’s Limited close.

Page 3

Standish Under S's Limited

Directors' Report for the Year Ended 31 August 2025

The Board of Trustees have maintained the appropriate level of reserves and is able to meet the costs of staff wages, management services and associated costs for a period of three months.

Statement of Trustee’s responsibilities

Charity law requires the Trustees to prepare financial statements for each financial year which shows a true and fair state of affairs of the Charity and its financial activities for that period in preparing that financial statement, the Trustees are required to:

Choose appropriate accounting policies and procedures and apply them consistently.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking responsible steps for prevention and detection of fraud and other irregularities.

The Trustees are satisfied that financial controls remain robust and that the Charity is operating sustainably.

Approval

This report was approved by the Board of Trustees on 24/3/2026 and signed on their behalf by

Page 4

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Standish Under S's Limited for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Standish Under 5's Limited for the year ended 31 August 2025 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Standish Under 5's Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Standish Under 5's Limited and state those matters that we have agreed to state to the Board of Directors of Standish Under 5's Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resourcessearch/2009/ October/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Standish Under 5's Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Standish Under 5's Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Standish Under 5's Limited. You consider that Standish Under 5's Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Standish Under 5's Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

McGinty Demack Chartered Certified Vermont House Bradley Lane Standish Lancashire WN60XF

15 October 2025

Page 5

Standish Under 5's Limited

Profit and Loss Account for the Year Ended 31 August 2025

Turnover
Note
Grosssurplus
Administrative expenses
Other operating income
Operatingsurplus/(deficit)
Interestpayable and similar expenses
Surplus/(deficit)beforetax
Surplus/(deficit)for thefinancialyear		 2025
2024
£
270,167
£
213,914
270,167
213,914
(260,049)
(221,389)
944
1,352
11,062
(6,123)
(16)
11,046
(6,123)
11,046
(6,123)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

The notes on pages 6 to 8 form an integral part of these financial statements. Page 6

Standish Under 5's Limited

(Registration number: 11347439) Balance Sheet as at 31 August 2025

Note
Current assets
Cash at bank and inhand
Creditors:Amounts fallingduewithinoneyear
4
Net assets
Reserves
Retainedearnings
Surplus		 2025
£
2024
£
21,557
9,817
(3,999)
(3,306)
17,558
6,511
17,558
6,511
17,558
6,511

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 15 October 2025 and signed on its behalf by:

Mrs Katie Wallington Director

The notes on pages 6 to 8 form an integral part of these financial statements. Page 7

Standish Under S's Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 General information

The company is a charity and company limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is: Kenyon Road Standish Wigan Lancashire WN60NX England

These financial statements were authorised for issue by the Board on 15 October 2025.

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

These financial statements have been prepared in accordance with Financial Reporting Standard 1 02 Section IA - 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' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Page 9

Standish Under S's Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Income resources

Incoming resources, which primarily represent fee income from the provision of educational services, are recognized on the year in which the services are provided, and grant income is recognized in the year to which the grant relates.

The company recognises revenue when: The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the charity and company's activities

Resources expended

All expenditure is accounted for on an accruals basis and resources expended and recognized in the year in which goods or services are received.

.Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the company.

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.

Page 9

Standish Under 5's Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary cow-se of business from suppliers. Accounts payable are classified as current liabilities if the company 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 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 amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 18).

4 Creditors

Creditors: amounts falling due within one year

2025
£
Due within one year
Taxationand social security
1,434
Accruals and deferred income
850
Othercreditors
1,715
3,999		 2024
£
1,298
775
1,233
3,306

Page 10

Standish Under 5's Limited

Statement of Financial Activities Detailed Profit and Loss Account for the Year Ended 31 August 2025

turnover (analysedbelow)
Grosssurplus(%)
Administrative expenses
Employment costs (analysed below)
Establishment costs (analysedbelow)
Generaladministrativeexpenses(analysed below)
Financecharges (analysedbelow)
Other operating income(analysedbelow)
Operating swplus/(deficit)
Interest payableand similar charges (analysed below)
Surplus/(deficit) before tax		 2025
£
2024
£
270,167
213,914
100%
100%
(223,324)
(198,215)
(15,062)
(4,015)
(20,916)
(18,536)
(747)
(623)
(260,049)
(221,389)
944
1,352
11,062
(6,123)
(16)

11,046
(6,123)

This page does not form part of the statutory financial statements. Page 11

Standish Under 5's Limited

Statement of Financial Activities Detailed Profit and Loss Account for the Year Ended 31 August 2025

Turnover
Fees
WMBCFunding
Employmentcosts
Wages and salaries
WagesTax& NIC
Staff PensionsNest
Casualwages
Staff training
Establishmentcosts
SubscriptionsandInsurance
Refurbishment
Repairsandrenewals
Uniforms
Equipment
General administrativeexpenses
Food &Materials
Resources
Printing,postageandstationery
Cleaning& Services
Managementchargespayable
Entertaining
TVLicence
Accountancy fees		 2025
£
48,085
222,082		 2024
£
80,701
133,213
270,167 213,914
(192,540)
(1,924)
(2,833)
(918)

(210,212)
(6,064)
(3,805)
(364)
(2,879)
(223,324) (I98,215)
(3,029)
(5,906)
(848)
(318)
(4,961)		 (2,418)
(64)
(323)
(685)
(525)
(15,062) (4,015)
(3,237)
(3,303)
(480)
(1,164)
(8,934)
(318)
(303)
(3,177)		 (3,011)
(2,607)
(234)
(1,673)
(7,612)
(230)
(282)
(2,887)
(20,916) (18,5362

This page does not form part of the statutory financial statements. Page 12

Standish Under 5's Limited

Statement of Financial Activities Detailed Profit and Loss Account for the Year Ended 31 August 2025

Financecharges
Bankcharges
Other operating income
FoodDonation
Fundraising
Interest payable and similar expenses
Other interest payable		 2025
£
2024
£
(747)
(623)
234
120
710
1,232
944
l,352
(16)

This page does not form part of the statutory financial statements. Page 13

' Client Name: ~~I~~ Standish Under 5 s Limited Document: ~~I~~ FRS 102 Section 1A - Small Entities 2025-10-30 13-25

The information within this document is correct and complete to the best of my knowledge and belief.

----- Start of picture text -----
Signature: SIGNED SECURELY
30/10/2025 14:01:59 UTC
Name: I Katie Wallington
Date: SIGNED SECURELY
El0/2025
30/10/2025 14:01:59 UTC
Adam Marsh (Mar 25, 2026 11:25:13 GMT)
Chair of Trustee Board Trustee and Secretary
Emily Roberts Adam Marsh
Mar 25, 2026 Mar 25, 2026
----- End of picture text -----

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