East the Water Stepping Stones Preschool
Charity registration number- 1022769
Ofsted Registration number- EY443628
Registered off ice: Avon Road
Bideford
Devon
EX394BL
Trustees:
Louise McNeiL
Lynette Mopherson
Rebecca Oatham
Independent Ex8miner: Kieran Stocker
Swift Accounting and Bookkeeping Services
Ground Floor the Custom House
The Strand
Barnstaple
EX311 EU
reasurers
As of 31 August 2024, Easi the Water Stepping Stones Preschool has three trustees.
Louise McNeil is the Chair of trustee's and the Ofsted nominated person and the
Manager Kellie Fowler is the Staff representative and also the Ofsted nominated person.
The trustees meet twice 8 year, 1 meeting being the AGM, however information is
regularLy reviewed and shared verbally through phone conversations.
Trustees are nominated and voted for at the Annual General Meeting.
tiv
ctiviti
The objectives of East the Water Stepping Stones Preschool are to
enhance the development and education of children primarily under statutory
school age by encouraging parents to understand and provide for the needs of
theirchildren through community groups and by
offering appropriate play, education, care facilities and training courses together
with the help of parents to take responsibility to become Involved In the
activities of such groups and ensuring that such groups offer opportunities for
all children whatever their race, culture, religion, means or ability,

encouraging the study of the needs of such children and their families and
promoting pubLic interest and recognition of such needs.
To identify and assess special educational needs, and to make appropriate
provision
Instigating and adhering to furthering the aims and objects of the Pre-school
LearningAILiance.
To ensure the safetyof the children in ourcare.
To offer fully flexible funded childcare to meet the needs and requirements of
ourfamiLies.
Structure
overnanc
Constitution
E8St the Water Stepping Stones operates under a constitution, which governs and sets
out the preschools purpose, structure and describes how we operate. East the Water
Stepping Stones has adopted the constitution set out by the Early Years Alliance.
Our structure includes Governance (the committee of voLuntarytrusteesl, Management
(the preschool manager and deputy), and Staff (preschool practitioners, apprentices
and cleaningstaff).
Voluntary Trustees (Committee)
The charity is managed and controlled by the Committee, as charity trustees.
The trustees ensure that the charity complies with the constitution 8nd delivers the
overarching governance of the preschool, sustains continuing support and engagement
with management, and initiates regular meetings and actions to meet regulatory
requirements.
The Committee can have 8 minimum of3 and maximum of 12 members and is made up
of parents of preschooL children orcommunity members.
Trustee recruitment is through public appeal through the setting and discussed with
new families to the preschool during the application process, to current parents/carers
and the local community, with voluntary trustees putting forth their name and current
committee members confirming their appointment.
ALI committee members are voluntarytrustees and no external or third party body
appoints trustees.
During the period of the TAR, O volunteers stepped down from the Committee.
During the period of the TAR, O volunteers joined the committee
Management and Staff
The setting is managed bythe PreschooL Managerand Deputy Manager. Managers and
staff are responsibLe for the delivery of the child development and education aims of the
preschool through a high-quality, enriching EYFS curriculum, experiences, and meeting
of enrolled children's needs. The rnanagement and staff structure includes 9 qualified,

full time individuals- this meets required 8dult-to-child ratios and ensures children are
fully supported and provided with individualised care.
ublic Be
The trustees consider that the objects of East the Water Stepping Stones PreschooL, as
stated above, comply with the Charities and Public Benefit: Summary guidance for
Charity Trustees (January 2008).
The trustees unanimously agree that the requirement for due regard to the PubLic
Benefit guidance has been satisfied as government funded places are available to aLI
children
rustees, Re
or
chi
vements
During the period East the Water Stepping Stones Preschool had many achievements to
report on. The main achievements include:
Pupil places have been high with most sessions being fuLI at the start of the
summer term ( April) Staffing remains consistent and continues to be reviewed
to ensure that the setting is managed to EYFS standards. At the end of the period
East the Water Stepping Stones Preschool had 13 employees working directly
with the chiLdren (2 qualified to Level 5, 8 staff quaLified to level 3, 2 qualified to
level 2 and 1 apprentice working towards NVQ level 2). The Deputy Manager left
us in Aprilto continue her personal developmentworl<ing in secondary
education. A new Deputy Manager has been appointed.
Our numberfor children aged 2 receiving both the working entitlement funding
and the disadvantage funding has increased since Lastyear and children are
attending full day sessions accessing all their funding allowance.
The overall profiLe of East the Water Stepping Stones Preschoot remains high and
provides a high-leveL service to the community. AIL policies have been reviewed
and updated accordingto the Pre-school LearningAlliance.
We continue to maintain and improve the Preschool propertyto meet the needs
of the children with a focus this yearto our outside provision, purchasing new
mud l<itchen, water trays and outdoor resources for specific play areas.
ALL staff continue to update their skills with regular courses using the Noodle
Now platform including safeguarding and
8 Staff undertook a paediatric refresher course this year.
Duringthe year there were net incoming resources of £211,924 (2023: £203,553)
During the year there were net outgoing payments of £201,152 (2023: 2203,657).

Devon County Council funding received in relation to nursery hours attended
totalled £172,232 (2023: £163,646} for the year.
Fees received during the year decreased from £39,906 in 2023 to £31,097 in
2024.
During the year wages increased from £166,977 in 2023 to £174,980,
To ensure future financial sustainability for East the Water Stepping Stones Preschool,
the Trustees have set a target aim to hold £35,000 cash reserves which represent half a
term running costs.
Our plans for future periods include the following.
Trying to do more fundraising activities such as bingo nights, sponsored mini run
forthe l<ids and a organised fun daywith outside vendors and stalls.
Re opening the baby room for when the funding from 9 months old comes into
place in September 2024 with a possible extension
Extending ouropening hours and weeks we open.
Research Erant funding to repLace/partialty replace sections of the building.
Signed on behalf of the charity tru8tees (Committee):
Print name . C Bissett
Position:
Treasurer
Date . 2810612025

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
++•
Section A
Independent Examiner's Report
Report to the trusteesl
members of
East The Water Stepping Stoners Pre-school
On accounts for the year
ended
3110812024
Charlty no
(If any)
1022769
Set out on pagos
1and2
I report to the trustees on my examination of the accounts of the above
charity ("the Trust.) for the year ended 3110812024.
Responslbllltles and As the charity trustees of the Trust, you are responsible for the preparation
basis of report of the accounts in accordance with the requirements of the Charities Act
2011 ('Ihe Acf,).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed the appllcable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
I have completed my examination. I confimi that no material matters have
come to my attention in connection with tha examination which gives me
cause to believe that in, any material respect:
accounting records were not kept in accordance with section 130 of
the Act or
the accounts do not accord with the accounting records
Independent
examiner's statement
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in order to enable a
proper understandlng of the accounts to b8 reached.
Slgnod:
Date:
Name:
Kieran Stocker
Relevant profosslonal
qualifi¢atlon(s) or body
(if any):
Chartered Accountant ICAEW (5031515)
Address:
Ground Floor. The Custom House, The Strand. Bamstaple, EX31 1 EU

te
In
Stones Pre-school
End of
ear Accounts
12023 - 3110812024
Last year
Last year
39.906.991 Fee8
,163,646.17 Early Years Fundlng
,. Access to Work
Pa
men
31,097.50
Wag8S
172,232.06 Admln
8,436.00
Professlonal Servlc8S
134.16 Telephone
24.42 Resources & Refreshments
Equlpment, Flxtures & Fitting8
utiiitles
Cl88nlng Suppllers
Unlform
Other
174.9BO.91 166,977.04,
5,251.19 2.00268
1,885.70 . 1,263.581
2,035.01 ,
2,778.21
5,250.34: 12,654.:44
5,275.91 ,
. 8,572.17
5,21fj..89.
Interest on Savlngs
1,053,27::;
735.79,
1,000.00
. 2,592.51,
203 553.16
. Tran8fer to CA
From PC to CA
From PC to PA
From PA TO CA
211,924.14
201,152.26
203 657.52
Transfer from CA
From PC to CA
From PC to PA
From PA TO CA
203,553. IS
211,924.
201,152.26
203, 657.52
Re
nc
Books open 01109122
Add Income
-1,490.15 B￿kS open 01109123
Les8 Expenditure
203,553.18 Add Income
-1,549.51
203,657.52 Less Expenditure
211,924.14
-1,594.51
201,152.26
Acc.Book closed at 31108123 Acc.Book closed at 31108124 ZJ
9.222.37
Bank account 31108123
740.01
Cash In hand 31108123
Bank account 31108124
165.48
Savlngs Account 31108123
Cash In hand 31108124
5,909,91
0.00
395.21
Loan Balan
savlngs Account 31108124
-2 500.00 Loan Balan
4,442.25
594.51
-1,525.00
9 222.37
I have examlned the accounts of Stepplng Stongs Pr8-schts31 wmh the books and vouchers supplled to me
and belleve them to show a falr and true record of the group'8 finances a8 at 31108124
Slgnature:
Name & address of examln8r
Date
2f/o6/2oiJ
Signature:
Name (Chalr of finance)
Date

CHARITY (OMMISSION
FOR ENGLAND AND WALES
East The Water Stepplng Stones Pre.School
1022769
Recei
ts and
For the perlod
from
ments accounts
0110912023
CC16a
3110812024
Section A Receipts and payments
Unrastricted
funds
to the nearest
Restricted
funds
to tho noarest £
Endowment
funds
to the nearost £
Total funds
Last year
A1 Recel ts
Fees
Earl Years Fundln
A¢¢e8S to Work
Other
Intere81 on Sovings
to th• nearost £
to¥ the noarn$t £
31,098
172,232
8,436
134
24
31,098
172,232
8,436
134
24
39,907
163,646
ross income
or
AR)
211,924
211.924
203.553
sse
an
see tabl8 .
Loans Provlded
nvas
men
5,025
5,025
5,028
5,025
Total recelpts
210,949
Wages
Admin
Prolesslonal Servlc88
Telaphone
Rgsources & Refr8shmenls
Equipment. Flxtures & Fittlngs
Utlllty
Cleaning Slipplies
Uniform
Other
174,981
5.251
1,886
2,035
5,250
5,276
4,268
416
1,053
691
74,981
5.251
1,B86
2,035
5.250
5,276
4268
416
1.053
691
166,977
2,003
1,264
2.778
12,654
8.572
5,217
1,000
2,593
Sub total
201,107
201,107
203,658
A4 Asset and Investment
Loan Re
ments
6.000
6,000
1000
Sub total
6,000
6,000
207,107
207,107
205,658
Net of receipts/{payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds thls year end
9,842
9,842
2,105
10,747
10,747
9Q5
Page 1

Section B Statement of assets and liabilities at the end of the period
Unrestricted
funds
to nearost £
395
Restricted
funds
to nearest £
Endowment
funds
to nearest £
Categories
Details
B1 Cash funds
Cash in Hand
Bank Account
5,910
Instant Account
4,442
Total cash funds
10,747
(agree balances With re¢elpts and payments
accountl511
Unrestrlcted
funds
to n￿rest£
Restricted
funds
to ngarest £
Endowment
funds
to ngarest £
Details
B2 Othfrr monetsry assets
Fund to whl¢h
aJ$8t bolon
Cost {optlonall
Current v¥lue
tlonal
Details
Fund to whlch
asset belon
Unreslrlctod
Curr•nt valu•
tlonal
14,361
Details
Tenants Imporvements
Cost loptlonall
18,571
B4 Assets retained for the
charlty's own use
Fund to whlch
rglat88
Unreslrecited
Amount du8
lonal
1,525
When du&
tion
Detalls
Loan
85 Liabilities
Signéd by one or trustees on
behalf of all the trustees
Date of
roval
Signature
Print Name
ISS
£S
Page 2

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's
report on the accounts
++•
Section A
Independent Examiner's Report
Report to the trusteesl
members of
East The Water Stepping Stoners Pre-school
On accounts for the year
ended
3110812024
Charlty no
(If any)
1022769
Set out on pagos
1and2
I report to the trustees on my examination of the accounts of the above
charity ("the Trust.) for the year ended 3110812024.
Responslbllltles and As the charity trustees of the Trust, you are responsible for the preparation
basis of report of the accounts in accordance with the requirements of the Charities Act
2011 ('Ihe Acf,).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed the appllcable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
I have completed my examination. I confimi that no material matters have
come to my attention in connection with tha examination which gives me
cause to believe that in, any material respect:
accounting records were not kept in accordance with section 130 of
the Act or
the accounts do not accord with the accounting records
Independent
examiner's statement
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in order to enable a
proper understandlng of the accounts to b8 reached.
Slgnod:
Date:
Name:
Kieran Stocker
Relevant profosslonal
qualifi¢atlon(s) or body
(if any):
Chartered Accountant ICAEW (5031515)
Address:
Ground Floor. The Custom House, The Strand. Bamstaple, EX31 1 EU

te
In
Stones Pre-school
End of
ear Accounts
12023 - 3110812024
Last year
Last year
39.906.991 Fee8
,163,646.17 Early Years Fundlng
,. Access to Work
Pa
men
31,097.50
Wag8S
172,232.06 Admln
8,436.00
Professlonal Servlc8S
134.16 Telephone
24.42 Resources & Refreshments
Equlpment, Flxtures & Fitting8
utiiitles
Cl88nlng Suppllers
Unlform
Other
174.9BO.91 166,977.04,
5,251.19 2.00268
1,885.70 . 1,263.581
2,035.01 ,
2,778.21
5,250.34: 12,654.:44
5,275.91 ,
. 8,572.17
5,21fj..89.
Interest on Savlngs
1,053,27::;
735.79,
1,000.00
. 2,592.51,
203 553.16
. Tran8fer to CA
From PC to CA
From PC to PA
From PA TO CA
211,924.14
201,152.26
203 657.52
Transfer from CA
From PC to CA
From PC to PA
From PA TO CA
203,553. IS
211,924.
201,152.26
203, 657.52
Re
nc
Books open 01109122
Add Income
-1,490.15 B￿kS open 01109123
Les8 Expenditure
203,553.18 Add Income
-1,549.51
203,657.52 Less Expenditure
211,924.14
-1,594.51
201,152.26
Acc.Book closed at 31108123 Acc.Book closed at 31108124 ZJ
9.222.37
Bank account 31108123
740.01
Cash In hand 31108123
Bank account 31108124
165.48
Savlngs Account 31108123
Cash In hand 31108124
5,909,91
0.00
395.21
Loan Balan
savlngs Account 31108124
-2 500.00 Loan Balan
4,442.25
594.51
-1,525.00
9 222.37
I have examlned the accounts of Stepplng Stongs Pr8-schts31 wmh the books and vouchers supplled to me
and belleve them to show a falr and true record of the group'8 finances a8 at 31108124
Slgnature:
Name & address of examln8r
Date
2f/o6/2oiJ
Signature:
Name (Chalr of finance)
Date

CHARITY (OMMISSION
FOR ENGLAND AND WALES
East The Water Stepplng Stones Pre.School
1022769
Recei
ts and
For the perlod
from
ments accounts
0110912023
CC16a
3110812024
Section A Receipts and payments
Unrastricted
funds
to the nearest
Restricted
funds
to tho noarest £
Endowment
funds
to the nearost £
Total funds
Last year
A1 Recel ts
Fees
Earl Years Fundln
A¢¢e8S to Work
Other
Intere81 on Sovings
to th• nearost £
to¥ the noarn$t £
31,098
172,232
8,436
134
24
31,098
172,232
8,436
134
24
39,907
163,646
ross income
or
AR)
211,924
211.924
203.553
sse
an
see tabl8 .
Loans Provlded
nvas
men
5,025
5,025
5,028
5,025
Total recelpts
210,949
Wages
Admin
Prolesslonal Servlc88
Telaphone
Rgsources & Refr8shmenls
Equipment. Flxtures & Fittlngs
Utlllty
Cleaning Slipplies
Uniform
Other
174,981
5.251
1,886
2,035
5,250
5,276
4,268
416
1,053
691
74,981
5.251
1,B86
2,035
5.250
5,276
4268
416
1.053
691
166,977
2,003
1,264
2.778
12,654
8.572
5,217
1,000
2,593
Sub total
201,107
201,107
203,658
A4 Asset and Investment
Loan Re
ments
6.000
6,000
1000
Sub total
6,000
6,000
207,107
207,107
205,658
Net of receipts/{payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds thls year end
9,842
9,842
2,105
10,747
10,747
9Q5
Page 1

Section B Statement of assets and liabilities at the end of the period
Unrestricted
funds
to nearost £
395
Restricted
funds
to nearest £
Endowment
funds
to nearest £
Categories
Details
B1 Cash funds
Cash in Hand
Bank Account
5,910
Instant Account
4,442
Total cash funds
10,747
(agree balances With re¢elpts and payments
accountl511
Unrestrlcted
funds
to n￿rest£
Restricted
funds
to ngarest £
Endowment
funds
to ngarest £
Details
B2 Othfrr monetsry assets
Fund to whl¢h
aJ$8t bolon
Cost {optlonall
Current v¥lue
tlonal
Details
Fund to whlch
asset belon
Unreslrlctod
Curr•nt valu•
tlonal
14,361
Details
Tenants Imporvements
Cost loptlonall
18,571
B4 Assets retained for the
charlty's own use
Fund to whlch
rglat88
Unreslrecited
Amount du8
lonal
1,525
When du&
tion
Detalls
Loan
85 Liabilities
Signéd by one or trustees on
behalf of all the trustees
Date of
roval
Signature
Print Name
ISS
£S
Page 2