2025-08-31-accounts

COLD NORTON PRE-SCHOOL REGISTERED CHARITY NO 1187939 FINANCIAL STATEIVIENTS FOR THE YEAR ENDED 31 AUGUST 2025

COLD NORTON PRE.SCHOOL REGISTERED CHARITY NO 1187939 FINANCIAL STATEMENTS FOR THE YÉAR ENDED 31 AUGUST 2026 CONTENT8 Pagg Charity Inlormallon Report of tho Truslee5 Ind8p&nd8nl Exarnlnerts Report Stslemenl al Flnanc¥al Acivilva8 Slalement ol As8e18 and Ll8bllil• Notes to th¢ A¢tOLint$

COLD NORTON PRE4CHOOL FOR THE YEAR ENDED 31 AUGUST 2025 CHARifv INFORMATION Trustees Lois Hall {Trea$U￿rI Sarah Yates Zoe Fi118ry Clare Reading- Appointed S March 2025 Rachel Gibsrn-Appointed 30 June 2025 ward-APpoint￿ 30 June 2025 Addr¢$$ CO￿ Norton Village Hs11 Cherry ts1055vrn Lane CO￿ Norton Essex CM3 6JQ Registered Charity Nufflber 1187939 Ind¢pendent Examiner Mark Peatson BFP FCA Lambert Chapman LLP 3 Wamer5 Mill Silks Way 8pTntreE Essex CM7 3G8 Page 1

COLD NORTON PRE4CHOOL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The TruBiee8 of ihe Charfty, srÈ conimllle8 In offica &1 Ihla year-8ndi present thdr Annual roport ￿th ffto finantyal 81alem2nlg trl th¢ charily for the year ènded 31 AuguBI 2025. Th8 Flnandal StstsmantB 8iiathod 6howlhe Income ond Exp¢ndllure lor the yeor ended 31 Augu81202S and the ¥8lua ol A868ts and Ll8bllllle6 at ihat dale. AIM3 AND OBJECTIVES The alms ol Ihe charlty sre lo advance Ihfr dev￿0pmen1 and edurallon of chNdr¢n below compulsory achoo1 age by encouraglno parent& lo undersland and prov￿¢ lorthè neBdJ of Ihelr ¢hUdren through Communlly prou>$, PUeLIC BENEFIT The charlly alm& lo adv£ncA Ih? de¥ek)pmenl and aduc&lton of thlklrén, Ihe maln &dvlllÈ8 ol M8 th8dty are und8rt8kÈn lo turther the ch&rRls ?￿rpo688 for the publlc bènafrt. The T1￿￿1e@S confirm Ihat Ihey h8v8 ¢4mpll&d rylh the requlr8m8nl8 ol aÉction 4 of lh8 Ch2rflle$ A¢t 2011 to have d ieo8rd 10 the publiG btyn¢fil gulddn¢e pub115hed by the Chailly Commi6s1on fof ￿land ond Wolos. ACHIEVEMEJT8 AND PERFORMAèJCE Th8 main acbvlly ha8 baan th6 prov181on af a pre-sehool enoouraylng leamlng through play. FvndralÈing ha8 b¢pn ath5Dved malnw from the annual school photo8, Adyonture lalartd lickel sales, a pub qulz, Mother8 Day fr6m88 and ihe Chr161mq3 Pfodu¢Uon. Fundlng hal inBr¢88ed ovor the Idul ye?r and Ihls h88 made a pos11￿¢ Impact on the Setllng. We nowllnd Ihal 98% 01 our chlldren on roll are funded by Iha govarnmènl. Thla18 fruitful bul èlJD èlyets us & celllng 10 our tal￿nE• when parenlJ only w8rt lo vge Ihelr lunded hours. We mu81 conllnue our 8ffortg lo Inore&&8 Income w481 mlnlml85ng expendkure and ara iaklng Ihe fdl¢*An9 $IéPS Io chleve ihlB'.- Addlllonal and neWfU￿r8181n9 2ctlvttl88', . Wo ￿11 conllnue lo bok al Ihs gr8n18 avallable lo pre-sehoals,. and Investigate laklng ch11dren Ifom 1 y8af old lo opan up addlllonal ¢hannel8 lor u810 earn from. FIt4ANCIAL REVIEW Income IS derlvad from th8 government $th¢me for fundmg for pre-school educallon for 3 and 4 year olrl chlldren and for Bome 2 year old chlldran, l0gèlhèr￿llh prfvais fe• Income lor chlklrentho do noi qu¥llfy. For 2025 Ihl6 amounlod 10 E168.591 eompHred vlth £160,&68 In ?.024. Fund ral$inB eventB and donallon8 vthlth ar8 neèded kn cowor Èqulpmenl and the shorffall In VOLther Income, amounted 10 ES.82Q 01￿1¢h £1.846 wa¥ spenllo gBn&ralo Incomg12024.' £5.54? of which £3,074 was Spenl io genorats th18 Income). Cath fundÈ al y88r-8nd amouniod10 £85,751 (2024.. £71,059) of whlch £20,600 le In an Inieresi boadno deposll account (2024., E20.3161. The funds &tfj unreslrfcted 4nd are a¥allable lor use al th8 Trustso9' di$¢foti0rt in furtherance ol lh8 Oblettiives of tho Chsrfly. RESERVE8 POLICY 1116 th8 Iruèi8e8' ￿lIty10 malnl&ln Iho cap￿1 value In real tsrm8 of the dla$oltsiion of Ihe charfly, balro approxlmÈl•ty É18.100, appty only 1ncome or 6xc688 r68eNè8 lov4ord8 dlrect cli8dl¥ble axpendllure In Ihe year. It18 In￿nded Ihai Ihls pollcy should en8ure that Suffldeni lunds Bre relained lo cOn￿nUe the work In Iuiure year&. The charllls r&8aNa8 al thè B8lsnc& Sheel d818 amounl lo E85,751. P8g8 2

COLD NORTON PRE-SCTr400L REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST2025 Iconttnuedl NATUR= OF GDVERNING DOCUMENT The Cold Nor.oY Pre.School 15 a Chani8ble lico￿orated CsarilSatl¢JY. 1% goveni.irs dtteu'men¥ tP.e ASsociat￿n Mo¢el cons.nwon ad¢pte¢ op. 13 ￿eb￿.ary 202C. ORGA,¥ISATIONAL STRUCTURE The slee5. viho a¢Tr.iP.'.5Ler L.ie clarity. mew, 21'.eèsi iiTr.e5 per vear ro discuss wlioes ett¢ ways O.. lrnplernen'Jng Ih¢ pL,￿C￿e5 of the cor.s!ilU&Ton agd A ensLre ie'.ecJi irenents of the C.2,"ty CDmiission and Ftevenue & ¢usioms are ving rnei. RISK MANAGEMENT Tr.e Trug".ees eXdrnine',he mJi)r Asks iha., Ihe eharry ?¢es eaeh yeari%tr.en preparing and u¢da:ins Iheir pian$ tr f￿u￿. The Cha".iry h35 dèvebped Sy5iems to ma?itgr ir,¢-￿pt[¢l these risks'.0 rnitigete any impaGt:hat they nay have 01:** G￿rItY in the.dtur2. he I ruskees are ew'are of the need to Ènsurè that t￿.eY consider t￿.e level tt.'sr#rt', fup.ding provtded bv rhe Governmen; in line ￿'1￿￿;he c￿.any$..￿rnlfta ￿$L$. paY.￿418.,,y Ir, ￿spe# tsf 5ta¥ casl '.Easurer Dare. Pagg 3

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF COLD NORTON PRE.SCHOOL FOR THE YEAR ENDED 31 AUGUST 2026 I report to th¢ ¢harily Iru8leeB on my examination ollhe 8rxounl8 ol the charity lor the ￿#r ended 31 August 202S whid) s@i oul CD pages 5 lo 7. R¢sp¢nslbllltlè$ and ba$l$ of rqport A$ tho charity'$ Irusiee$, you are responslble for the preparat￿n of the accounts In ac￿r43n¢? wFtM the fequlr¢ment$ 91 the Charitleg A¢1 2011 I'lho Acl"). I report in rEspEcl ol rny examination of the thar11￿￿ accounts C8rriad out undar&eclon 145 of the Act and in ¢arrying out my examin8tion I have fOl￿wd all of applicable 0}￿Gti0￿5 gNen by the Ch8rity Cvmmisslon under S¢￿10￿ 1451Sllbl of the A¢t. Indepntsent ExamIn•￿$ Statom•rJt I hav4 ¢ompl818d my examination. I confirm that no m&tèri81 rnattErs have come ta my •llenlion in conne¢tlon tnè èxaminaiion givln9 m8 cause to belleve thai In sny material re8pe¢t' 1. oecountlng records were not k&pt in reJpts¢t of the charity 88 requlrèd by s¢￿10n 130 of the A¢t.' ar 2. the )¢counls do not aEcoid %wth Ihu$e recortls. I hav¢ no CDnc¢rn8 and have eome acro38 no other matterj In ¢onne¢tien wlh the exeminaiion to whth attent￿n Shoukl b¢ drawn in this report in order to enab￿ 8 proper undqr$tanding of the 8c¢ount5 to b8 raaehed. Aojk fed4cn Matk Pearson OFP FCA Date.. aNwe iot4 Lambert Chapman LLP 3 W8rners Mlll Silks Way Braintree Ess? CM7 3G8 Pog¢ 4

COLD NORTON PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF FINANCIAL ACTIWTIES 2025 2024 Unr961rlctgO R•8ts1¢wd To&1 Totsi REceipTS AND PAYMENTS Rocelpts PeAs an¥ fdnding ￿CeIved Fundresing DonairoTrs Sank inieresl Cor.nis5ions Cltrtriing & miscsiianeoys salts 168.591.04 S.826 35 168.591.04 5.826 25 160.¢67.93 5.342.90 160.96-,.93 5.542 90 292 88 4302 352 $0 292 88 4302 352.50 274 78 123.30 378.50 274 78 12330 378.50 T¢tsi rocelpts 175.105.69 175.105.89 167,289.81 187289.81 Payments Snacks Advertising Cleanin9 Repairs Prèmhses Staff G05-.5 Insurance op.sumabk5 Eouipmont Trainins Administra110Tr5iaiionery Publicaiiofts & sL'bscripiion$ Fundi21sing Expen5QS Trip5 and 8ntÈrtsining Miscellaneous Professitsnai fees Wellbein9 WJsie Golle￿On Uniform ¢¢sis 578.58 9000 28.. 04 240 QO 11 121.90 135.002 34 1.OQ2.59 576.?8 gotso 281.04 240 00 11.121.90 135.C02.34 1.C92.59 905.10 2.883 99 108.80 401.78 401.78 12,693.20 123.611,86 1,018.28 709.02 1.328 90 935.44 63518 411 58 3.073 7) 3ve 00 4ll2.31 2891 82 512 17 658.02 15749 12,694.20 123,617.86 1,01628 ",0902 1.328 50 955 44 835.16 411 56 3.073 75 '￿8.00 402.31 2.891.62 512.17 858 02 1?749 2.883 99 108.ao 493.'.5 1,646.21 320.00 169.14 1.863.30 1.860.37 784.18 337.80 1.84£ 21 320.00 169.14 1.863.30 .8EO.37 764.18 7.8C Total payment8 160,413.1S 160,413.1S 1SO.032.80 150,032.80 N¢t Ttsceiptsiipaymentsi for thè ytsar 14.692.54 14.602 S4 7.257.01 ',7 2S7.01 Cash funds broughtfo￿ard 71,0$8.78 71,05e.78 53,801 77 53.801.77 Ca$h fujds caTried f¢rwarr* 85,751.32 85,751.32 71.058.78 71,058.78 Pag¢ 5

CQLO NORTON PRE-SCHOOL STATEMENT OF ASSETS AND LIA81LITIES A8 AT 31 AUGusf 2025 2025 2024 ASSETS Cash fund$ B8nk accounts Peiiy Eash 85.288.61 462 71 86 751.32 70.821.43 437 35 71 068.78 LIA81LITies Independeni examine1¥ f895 1,100,00 ?,100.00 1.054.$8 1,054.68 GUARANTEES The CIO b.¥5 not given any 9uar8ntee$. SECURED DE8TS There arè no debts oulSt&nding #l kne date ofth¢ Statement gf As*el$ 8né L14bilit￿& secured by an expre$5 chaige on CIO assets. Pao¢ 6

COLD NORTON PRE4CHOQL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUSI 2025 ACCOUNTING POLICIES Ac¢¢unting convention The fifia?cial sla4enen'ts h.avp beEn prepared L1nder tie hi5&onca', conven':ion an¢ in eccstaii Ge triit,h l.ie 2ppIiGab'.e S42ndzrtS 211 d tr.e S%2iemen:. of Ae¢(>mmeneed Praal￿ on A￿AuntIng by Ch8rittes Incorne Gifts, dJp.2lions and o.her forns o", voluntary incorne iave beei iAtsueed as 2nd Iv￿en ley Jr• eived. As rhe arcobnis a-t Jrepared Lnder:he Receip:s an¢ )3yrneniS D8sis. gfaAL income hes be¢1 re¢ogi',sed as and v/tten pceiv&1. inieresi p.ès Deen Tettgnsec On￿ re￿1ve Nts pernanen: e416ci'Jrr.erA have beeil received dull￿79 yèar. Charitable expenEliiure All ¢p.eNtsble expenenure 15 indL'¢e¢ on the ca5tt paiQ basis. Value added ux VAT IS Thot Ve¢over8ble by'.he ch3rty 8nd is inGyded in the ?ievani ccs-. of he r%er, or $ervi¢e_ TRUSTEE REMUNERATrON During 5.249.2w iv38 92id to Lois Hall. a T%'5'.Ee, in respec.. of 8drninisL?i..tsn an¢ in-St,gpl he5p. Tlegè peyments were T.3de respeu. o" uTr.derak.,rtg the rcle ofTrus:ee ?ul were ?ie Tor sewiwes provided over Jn¢ atove iorm31 irJsiee duLies. CoY$:I'kLtion all0v￿ tsr payr)e1￿ ￿ be m3de 40 Trustees provided Ihe levani ￿Ne1:..0nS are UDtsi14 ed withn the Ch-ryty ¢Jmrni5sion guidan.￿ a￿ m¢t. TAXATIQN The Charity Is Fotentially exemp: from taxatiGn in TespecE ef [n￿rnè oi ¢apital gains reRi4ed io the exTent tha- SLch Ineotr.9 or 58iDs a￿ tspslied ￿d￿s1velY tts &*arrtab￿ purposes. TANGI8LE FIXED ASSETS Coryent pUr¢￿.3S￿S C4 equ.'prp.e.-: being wr￿.en a. In the year o. awursiti-. CASH AT BANK AND IN HAND ZOZ5 Z024 8arci8ys CL'rrent arciays depa$'.t ar£ounr Petty cash 64,619.31 50.305.01 20,3:.6 42 437.35 71.058.n 462.71 85.7 RELATED PARTY TRANSACTIONS ner;k?n the trus'.ee remdner•'.op. ou".Iined in note 2 abov8. the￿ VIETr nc ￿elated party 6"e•sattiiun5 in ihe year RETAINED FUNDS 2025 2024 Openins balan￿ 1$1 S£piem¥e." 2024 Ne., receipis I Ip3ymÈnls1 ClosiTrg >813ryce ai 31StAugusi 2C25 71.058.78 1< 692.54 85.Y51.32 53.80?.77 17,257.01 71.058. These notes form an integnl part of the accounts. Page 7