**REGISTERED COMPANY NUMBER: CE038464 (England and Wales) REGISTERED CHARITY NUMBER: 1211276** ## **REPORT OF THE TRUSTEES AND** ## **UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 5 DECEMBER 2024 TO 31 AUGUST 2025** ## **FOR** ## **LYMINGE PRESCHOOL CIO** Higson & Co (Deal) Ltd 45 Queen Street Deal Kent CT14 6EY **LYMINGE PRESCHOOL CIO** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD 5 DECEMBER 2024 TO 31 AUGUST 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Statement of Financial Activities**||2|| |**Balance Sheet**||3|| |**Notes to the Financial Statements**|4|to|5| **LYMINGE PRESCHOOL CIO** ## **REPORT OF THE TRUSTEES FOR THE PERIOD 5 DECEMBER 2024 TO 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 period 5 December 2024 to 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). ## **INCORPORATION** The charitable company was incorporated on 5 December 2024 and commenced trading on 1 February 2026. ## **OBJECTIVES AND ACTIVITIES** The CIO was formed to take over the activities of Lyminge Preschool (Registered Charity number 1029226). As this did not formally happen until 1 February 2026, there is no activity to report in the CIO accounts for the period ended 31 August 2025. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** Lyminge Preschool CIO is a Charitable Incorporated Organisation (CIO) governed by its constitution and regulated by the Charity Commission for England and Wales. The charity is managed by its trustees who are responsible for ensuring that the organisation operates in accordance with its charitable objectives and governing document. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** CE038464 (England and Wales) ## **Registered Charity number** 1211276 ## **Registered office** Lyminge Village Hall Woodlands Road Lyminge Kent CT18 8EW ## **Trustees** A Hamilton (appointed 5.12.24) D J Mapley (appointed 5.12.24) J Davies (appointed 5.12.24) M Chantler-Wimble (appointed 5.12.24) L Corrie (appointed 5.12.24) K Hewitt (appointed 5.12.24) S Croucher (appointed 5.12.24) Approved by order of the board of trustees on 14 August 2026 and signed on its behalf by: D J Mapley - Trustee Page 1 **LYMINGE PRESCHOOL CIO** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 5 DECEMBER 2024 TO 31 AUGUST 2025** |||Total|| |---|---|---|---| |||funds|| ||Notes|£|| |**NET INCOME**|||-| |**TOTAL FUNDS CARRIED FORWARD**|||-| The notes form part of these financial statements Page 2 **LYMINGE PRESCHOOL CIO** ## **BALANCE SHEET 31 AUGUST 2025** |||Total| |---|---|---| |||funds| ||Notes|£| |**NET CURRENT ASSETS**||-| |**TOTAL ASSETS LESS CURRENT**||| |**LIABILITIES**||-| |**NET ASSETS**||-| |**FUNDS**|3|| |**TOTAL FUNDS**||-| |||| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025. The members have not required the company to obtain an audit of its financial statements for the period 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 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 14 August 2026 and were signed on its behalf by: D J Mapley - Trustee The notes form part of these financial statements Page 3 **LYMINGE PRESCHOOL CIO** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 5 DECEMBER 2024 TO 31 AUGUST 2025** ## **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. ## **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. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the period ended 31 August 2025. ## **Trustees' expenses** There were no trustees' expenses paid for the period ended 31 August 2025. ## **3. MOVEMENT IN FUNDS** |**MOVEMENT IN FUNDS**||||| |---|---|---|---|---| ||||Net|| ||||movement|At| ||||in funds|31.8.25| ||||£|£| |**TOTAL FUNDS**|||-|-| |Net movement in funds, included in the above are as follows:|Incoming
resources
£||Resources
expended
£|Movement
in funds
£| |**TOTAL FUNDS**||-|-|-| |||||| continued... Page 4 **LYMINGE PRESCHOOL CIO** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 5 DECEMBER 2024 TO 31 AUGUST 2025** ## **4. RELATED PARTY DISCLOSURES** There were no related party transactions for the period ended 31 August 2025. Page 5