**REGISTERED CHARITY NUMBER: 1210451**
Report of the Trustees and Unaudited Financial Statements For The Year Ended 31 August 2025
for
The Orchard Community Pre-School
The Orchard Community Pre-School
## Contents of the Financial Statements For The Year Ended 31 August 2025
||Page|
|---|---|
|Report of the Trustees|1 - 2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 - 10|
The Orchard Community Pre-School (Registered number: 1210451)
## Report of the Tnustees For The Year Ended 31 August 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity 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**
## **Objectives and aims**
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:-
1. 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.
2. Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs.
3. Instigating and adhering to and furthering the aims and objects of the Early Years Alliance.
## **Significant activities**
1. As our name suggests, we are a community pre-school which offers Early Years Education to children below statutory school age. In the main we serve families in the immediate vicinity of the pre-school in and around Milford, but we also offer places to children from further afield. We offer a wide range of play activities through which the children learn and develop physically, emotionally, socially and intellectually. Our staff are well qualified in early years education and they use their knowledge to ensure that the children are provided with the educational experiences that are essential to their progress and well-being. All children within the appropriate age group are welcomed into our pre-school and we do not discriminate on the grounds of race, culture, religion, means, or ability. Staff have undertaken specific training to ensure that we can cater for all children's learning needs and we have recently made adaptations to our building to provide appropriate access for wheelchair users.
2. Our pre-school has a well -qualified staff team, who recognise the importance of carrying out thorough assessments of the children's learning needs and using the information gained to plan for their future development. Parents and carers are also welcomed in to the pre-school and encouraged to contribute to their children's records and plans for their learning. Staff lend as much support as they can to families that are in need of it. We promote public interest in the work we do by our involvement in events in the locality and through our own fund raising efforts.
3. We have been members of the Early Years Alliance for many years now and we have worked hard to instigate and adhere to their aims and objectives. In part, we achieve this by following their guidance in policy development and by making use of their publications and training, as appropriate to our needs. We have also sought and acted upon their advice on legal matters. The advice they have offered has ensured that we act in ways which provide the protection of a safe environment for all who access to our pre-school.
4. Since September 2016, we have provided an After-School Club for the pre-school's children and for children from the local infant school. The After-School Club caters for children between 3 and 7 years of age. It offers much-needed extended hours of care for children of working parents in the locality and it provides a relaxed, home-from-home atmosphere, which is greatly appreciated by children and parents alike. The After-School Club is run by the pre-school staff.
5. To meet local demand, we have also begun to provide care during the school holidays in the form of a Holiday Club for the children of working parents. It has proved very popular, so we are hoping to extend this provision over the coming year.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The trustees are confident that, with the help of a very able and dedicated staff, the pre-school continued to provide a safe, stimulating and fun-filled environment for the children in its care. Fund Raising activities included a Christmas Fair and Raffle, an Easter Fair, and a Treasure Hunt stall at Milford Village Fete.
Staff hours of work were increased to ensure we could provide appropriate support for children with Special Educational Needs Additional specialist equipment and staff training were also provided.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Page 1
The Orchard Community Pre-School (Registered number: 1210451)
## Report of the Tnustees For The Year Ended 31 August 2025
## **Registered Charity number**
1210451
## **Registered office**
17A, Elmside Milford Godalming Surrey GU85EG
## **Trustees**
D K Loveland Director/Chairperson A Marriott (appointed 30 November 2023)
## **Company Secretary**
C Bellini (appointed 12 March 2024)
## **Independent Examiner**
Laura Quick ACMA, CGMA 10 Elmside Milford Surrey GU8 5EG
Approved by order of the board of trustees on 16 July 2026 and signed on its behalf by:
C Bellini - Secretary
Page 2
Independent Examiner's Report to the Trustees The Orchard Community Pre-School
**Independent examiner's report to the trustees of The Orchard Community Pre-School ('the Company') 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 (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to 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 Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
## **I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:**
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. **the accounts do not accord with those records; or** the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement **that**
3. **the accounts give a true and fair view which is not a matter considered as part of an independent examination; or** the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended
4. **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 (FRS 102)).
**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 accounts to be reached.**
Page 3
The Orchard Community Pre-School
## **Balance Sheet**
## The Orchard Community Pre School
|**Balance Sheet**
The Orchard Community Pre School|||
|---|---|---|
|As at 31 August 2025|**Account**|To
file
**31**
**Aug**
**2025**|
|**Fixed Assets**|||
||**Tangible Assets**
Tangible Assets||
|||59,709|
||||
||**Total Tangible Assets**|**59,709**|
|**Total Fixed Assets**
**Current Assets**|||
||||
||||
||**Debtors**|2,125|
||||
||**Cash**|69,511|
||||
|||**71,637**|
||||
||||
||Creditors|48,865|
||Other creditors|2,184|
|**Total Creditors: amounts falling due within one**
**year**||**51,049**|
||**Net Current Assets(Liabilities)**|**20,587**|
||||
||**Total Assets less Current Liabilities**|**80,297**|
||**Members funds**
Profit and loss
Retained earnings|(2,702)
83,000|
||**Total members funds**|**80,297**|
|||0.00|
Page 4
The Orchard Community Pre-School
The notes form part of these financial statements
Page 5
The Orchard Community Pre-School (Registered number: 1210451
Balance Sheet 31 August 2025
|Notes
**FIXED ASSETS**
Tangible assets
8
**CURRENT ASSETS**
Debtors
9
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
**11**
Unrestricted funds
**TOTAL FUNDS**|Unrestricted
Restricted
fund
£
fund
£
59,709
2,125
69,511||2025
2024
Total
Total
funds
£
funds
£
59,709
2,125
69,511|
|---|---|---|---|
||71,637
(51,049)||71,367
0.00
(51,049)
0.0|
||20,587||20,587
0.00|
||80,297||0.00|
||80,297||80,297
0.00|
||||0.00|
||||80,297
0.00|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) 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 deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
**These financial statements have been prepared in accordance with and delivered in accordance with the special provisions applicable to small charitable companies subject to the small companies regime.**
**The financial statements were approved by the Board of Trustees and authorised for issue on 16 July 2026 and were signed on its behalf by:**
## **C Bellini**
Page 6
## The Orchard Community PreNotes to the Financial Statements For The Year Ended 31 August
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can 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 nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2.**
## **3.**
## **OTHER TRADING ACTIVITIES**
|2025
Photographs, school trips etc
£
683
**INVESTMENT INCOME**
2025
Deposit account interest
£
0|2024
£
0
3|
|---|---|
||2024
£
0|
continued...
Page 7
The Orchard Community Pre-
## Notes to the Financial Statements - continued For The Year Ended 31
**4.**
## **NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
**5.**
Depreciation – owned assets
## **TRUSTEES' REMUNERATION AND BENEFITS**
2024 2025 £ £ 0 (2,702)
There were no trustees' remuneration or other benefits for the year ended 31 August 2025.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025.
## **6.**
## **STAFF COSTS**
The average monthly number of employees during the year was as follows:
## 7.
|Child supervisors
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR**THE**STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
School operating costs
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**||Unrestricted
Total fund
£
96,874
3,047|2025
12
Restricted
fund
£||2024
0|
|---|---|---|---|---|---|
||||||funds
£
96,874
3,047|
|||**99,921**|||**99,921**|
|||683
101,940|||683
101,940|
|||**102,624**|||**102,624**|
|||(2,703)
83,000|||(2,703)
83,000|
|||**80,297**|||**80,297**|
continued...
Page 8
The Orchard Community Pre-School
## Notes to the Financial Statements -
## continued For The Year Ended 31
## **8. TANGIBLE FIXED ASSETS**
|**Improvements**
to
**Curriculum**
property
**equipment**
£
£
**COST**
At**1**September 2024
Additions
At 31 August 2025
59,709
**DEPRECIATION**
At**1**September 2024
Charge for year
At 31 August 2025
**NET BOOK VALUE**
At 31 August 2025
59,709
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments and accrued income
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**Social security and other taxes**
**Accruals and deferred income**
**Creditors**
**11.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Net movement in funds, included in the above are as follows:**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Furniture**
Computer
and fixed
& electrical
**items**
equip
£
£|Totals
£|
|---|---|---|
|||59,709|
||||
||||
||0
0|59.709|
||||
||2025
£
2,125
0
2,125
2025
£
2,184
48,865
51,049
Net
**movement**
At 1.9.24
**in funds**
£
£
0
83,000|2024
£
0
0|
|||0|
|||2024
£
0
0
At
31.8.25
£
83,000|
||0
83,000|83,000|
||**Incoming**
**resources**
**Resources**
expended
£
£
83,000
(2,702)|**Movement**
**in funds**
£
80,297|
||83,000
(2,702)|80,297|
continued...
Page 9
The Orchard Community PreNotes to the Financial Statements - continued For The Year Ended 31
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2025
Page 10
Profit and Loss
The Orchard Community Pre School
For the period I September 2024 to 31 August 2025
SEPT202$AUG
2025
Turnover
2 Years
9,633.00
2yr Funding
34Ye8rs
10,T46.18
2,173.60
314yr Funding
Afterschool Clubs
40,OOB.88
21,372.35
Holiday Club
Sales
3.976.00
2,189.92
SEN
2.0£.00
Under2Years
3,150.00
Under2yrs Funding
Totsl Turnover
1,624.14
96,874.07
Cost of Sales
Direct Expen5e5
Total Costofsales
683.89
683.89
Gros5 Profit
96,190.18
Administrative Costs
Advertising& Marketing
ASC snacks
403.84
11,838.851
437.12
Audit&Accountancyfees
Bank Fees
Building Repairs, Maintenance & Improvements
Catering
Cleaning
23,869.00
123.681
2,574.39
503.15
Gener31 Expense5
963.56
Insurance
2,674.84
Light, Power, Heating
Office Costs
356.10
497.2T
Pengions Costs
871.45
P05tage, Freight& Courier
Repairs& hlaintenance
Salaries
530.00
69,743.55
StaffTraining
Telephone & Intemet
Water
22.31
28B.01
Total Administrativtcosts
101,940.38
Operating Profit
15,750.201
Profitand Loss
TheOr¢hard ComMunityPre School
Page i of2
Profitand L05S
SEPT2024-AUG
2025
Other Income
Fund Raising
GrantslDonations
Refund5 In
653.70
2.328.83
Total Other Income
3,047.53
Profit on Ordinary Activities Before Taxation
12,702.671
Profit after Taxation
12.702.671
Profitand Loss
TheOr¢hard ComMunityPre School
Page2of2
Balance Sheet
The Orchard Community Pre School
As at 31 August 2025
31AUG 2025
Fixed Assets
Tan
ibleAssets
s9,7.50
59,709.50
Total Tangible Assets
Total FixedAssets
59,709.50
Current Assets
Cashat bankand in hand
Comrnunity Busine55 Account i
Total Cash at bank and in hand
69,511.43
69,511.43
Accounts Receivable
2,125.81
Total CurrentAssets
71,637.24
Creditors: amounts fallin
Accounts Payable
PAYE Payable
Total Creditors: amountsfallingdue withinone year
due within one
ear
48,865.00
2,184.41
51,049.41
Net Current Assets (Liabilities)
20,5B7.83
Total Assets less Current Liabilities
80,297.33
Net Assets
80.297.33
Ca
ital and Reserves
12,702.671
83,000.00
Openingfundsfrom Ltd
Total Capitaland Reserves
80.297.33
Balance She
Theorchard Communitypreschool
Pageioll
## The Orchard Community Pre-School
## **Independent examiner's report to the trustees of The Orchard Community Pre-School ('the Company')**
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 (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to 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 Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
- the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement
- that
- **3.** the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended
4. 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 (FRS 102)).
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 accounts to be reached.