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 Ac*ivilva8
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.
ACHIEVEME*JT8 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 w*481 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￿w*d all of applicable 0}￿Gti0￿5 gNen by the Ch8rity Cvmmisslon under S¢￿10￿ 1451Sllbl
of the A¢t.
Indep*ntsent 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 l*ey 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