REGISTERED CHARITY NUMBER: 1025265 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AVGUST 2026 FOR WEST TQThON SQUIRRELS PRESCHOOL LEARNING ALLIANCE Und2￿M0d B*ron LLP Monks Brook House 13- 17 hutsl?y Ro C￿a￿dIerS Ford astle5gh HaTrpshire SO53 2FW WEST TOTTON SQUIRRELS PRE-SCHOOL LEARNING ALLIANCE CONTENTS OF THE FINANCIAL STATEMENTS for the Y?ar Endtd 31ST AUGUST 2025 Page Report ol the TruÈt••i Statemènt of Trust￿5. R•8pon8lblllti Indop•ndènt Examln•rfs Rgpgrl Staloment ol Finintial Acti¥iti•¥ Balancg Sheet Not88 to tho Fin4n¢l•l Stst•m•nts 8 10 12 D¢tall¢d Statsm•nt of Flnan¢l•l Attiviti 13 WEST TOTTON SQUIRRELS PRESCH(XJL LEARNING ALLIANCE REPORT OF THE TRUSTEES for the Year Ended 31ST AUGUST 2025 The trustees ?resent their report the finaryual srateme*is ot the char.'ty ft>r the year ended 3.sl August 2025. The trustees have adopted thè provisions of A¢countiThJ and Reporting by Charihes Stslwnellt ol Recommended Pr2etiee applicable to charities FrÈp3nng Trheir accouNts In accordan{￿ ￿1th the FIn8nry￿ Repo￿n9 Stanoard applicab￿ In Ine UK and RepJblic of IElano IFRS 1021 leffecbve 1 January 2019;. OBJECTIVES AND ACTIVITIES Oblectivos and airns The a ms gf Ihe Pre-school are t¢ enhance the dÈvelcwenl arKI edu&qtsDn o* chiklfftn prymarily vnder stalulory school agg by encouraging parent5 to undetstand and piov(* lor the neeus of Iheir chihdren through community groups by lal offering appropriate play. educatsan and care fa¢5111o$ lanily ￿￿rni￿ and exlended haufs groups, together wth the right ol parents lo iako respon51bilty lor and to become involved In aciivibes o15LKh groups. ensu'ing Ihai such gioups offer opportunilifj)s for all chihfjr¢n whate￿r their ro¢e. cutture, reli91¢n. ￿ eans or ability. Ibl encoJraging the study of ihe needs ol $u¢h chikjren arxa their farnilies and promotin9 public Interest In and rÈcogniiion o15uch needs In the local areas. Icl inst gating and adhwing lo and fiJrthering the aims aTrJ objects of Ine Pre-school LearniThJ Wlonl Publlc benefrt Our main activity Is lo deliver caie and e¢Lif•iign io children bet%•ten lfre ages cl 2 and 5 wi'.*in th• Early Year$ Foup.dalion Slage. %ve are a lully Inclusiwv setting. To do this *t employ a mana9er and pracb*ioner$ viho provLdg ar.IViti8s lo meet needs and Inlero51$ of the childFen aMendin9 the setyrygs The setting has a key pcrson appr08ch lo ensure Ihat Ihe prog'ess gftd wcll-beirq ol all mdiwdual children Is corysis'.eniiy ￿onI10red using the online leaming journal Tapestry 8nd fv.(Qs In'.0 bJiure planniig. Ine a'e well '.rained a￿1 Ihi$ ts updaled throu9houi the ytsar and sre Ihgrefore able lo succe5slully meet Ine ntees of ine chiljren ift th•r care. I rpe 51alf end?avour 10 provKJO a $limulatyng ¢n￿ronmen1 insth and OU¢ShYe and prowde Infomation 10 SFYC, $¢hods and outs de ageicies as nec855ary The staff builo positive relationships parenls and caiers and they •re ￿t1￿Med Into Ihe sethng. There are policies and procedures In pla￿ foi al asFe¢ts of s*guaiding thi'd proledKn. 115k a$sèssment5 and health and sale:y and Ine Sottifjg en5ure$ that all $taff ar? faThilro' wilh Ihese and are UDdalad regulady. Th& Irusiee$ confim thal they have complied wilh Ihe ieqkniremeil$ of sectiort 17 ¢1 lye chant*s A¢1 2011 to have due regard le the public benefit gJid8n¢e published by Ihe Chanty Comrnosion lor England and Wales. ACHIÉVEMENTS AND PERFORMANCE Charitable Actlvlti?8 The C￿arIty has conlinued lo bencfil me local by supporting preschool chI￿ren and ha￿ soen the ch￿ldren In Ihe r care aevelop 4ncreased coThfid8ncg and socia. skills whick. have eqJipped Itrem for laier life The charity ha$ also prtryided much needed support to families ol the children Ir. Ihe r caie ang in p2rncdlar lo pa"eniS and carers of chi$d￿n with leariing difficullie5 and other ￿e￿lor￿￿ent8l Issue5. The preschool always bea1$ in mind any parlicular tssues or drffi¢ullies *hich".he children li their care may suffer and through a system of enC￿jra9Qm*nt and support thgy have ende¥voured io help Ihe children rta¢h their lull potenknal which bMII carry Ihrough IheiT ftjlure Iivas The prescho?1 ¥y¢l¢omes all preseyool children n the ￿¢81 iommunity re93rdte85 of personal bad(grou￿d. f8ilh. gender or personal circumsiances and *4e believe this philosophy of openness lo &1 en1￿￿S everyone throLgh'.he Integration and sharing of skills . aotstudes and exrengntes. It was a busy yeai al West Tollgn Squiffels preschaol and ano.her group ol chityJren have ltrft to ¢onlinJÈ their learning iourney a.. 5th901 The stalf have helped them on their way by ￿anning lots ol learning ar.Ivilies ano expeDenc¢s. Squirrels hoDe$ 10 bui'd on Ihe aclievemenl ol the pasl year lo develop new systems and ath*it1e5 an¢ tD provitte conliniJed training for rt$ staff and volunteers. FINANCIAL REVIEW Finan¢i•l posluon Our rrain source of fuids is government fijnding ¢rorn Hampsiire County Councfl. SUpp￿mented by fees charged te parents and small ¥mount5 generated Ihrouyh fundrasing. Page 1 WEST TOTTON SQUIRRELS PRE4CHOOL LEARNINGALUANCE REPORT OFTHE TRUSTEES for the Year Ended 31 ST AUGUST 2025 FINANCiAL REVIEW Resprye5 poII¢y The Pre-school Gonsiders that It shoJW nave minimum rÈserN*s of £1.JO.(M)O 10 cover Increased costs or ￿ound8￿CleS with a lurther amount in unrestncted TÈser¥es lo cover bèNve8n 6 and 12 months C*f runn ng costs, replacement of equipment. Èxceptional Items and emergencies such as tsilure of paymert IroTll Harr.pshire Eaily Education. It CDnsid&rs that accumulated funds sel oiit In finanual si*ements are Trore I￿an adequate lo Co￿r,￿eSe aTnounts STRUCTURE. GOVERNANCE AND MANAGEMENT Go¥ernlng docufflent The char.fy Is coltrol￿rt by Ils go￿nIng docwneni a deed oftrvst and conslituN an unincorporated charity. The Pra-school Is govèrned by the Pr￿S¢hOOl Learning Mhance Model Pre-sthool cwstitu.ion 2011 ana Is a body in membership of Ihe Pre-$chool Leaming Allar￿. Recruitment and appointm•nt of n•w twste•¥ The trust8e5 ale elected annually al i.*e AGM by Ihe mem￿r$ of the a5$0¢18￿n a5 58t out In the Constilulion Any rTiembei can stand lor elBctson as a trustèe as may key staff member5 There Is a child pioieclion policy In pla¢¢. 0lsdo$ure and barnqg check5 are ¢ame(l out prioi to ¢ommenceTnenl of eM￿OyMent or IruS￿&sh1p. Organl•atlonal stru¢tur• Tne Pre-school IS an Uninco￿or8ied 8S50ciation. Kty minagemont T¢muneratlon All Iru5tee$ i¥ilh Ihe exceplicn ot koy siatt. giw iheii.lmg wol.Jnlarily and recei¥E no iemuneratK)n o, vlher b8nefits. Key $13ff are remunefaieé solely Vieir duties as •mployees OS ihe p￿sChool for the portormance of Ihese dutjes Bnd not for duties a5 Iru51QC$. No olher paym•nis or expenses were paid lo Iiustee% duftrs ye•r. Rl¥k man*g•m•nt As an ongoing proces$ trustees &$$e$$ the 1evti of n$k Ip r81atyon io gov0rnan￿, service. wnployment, he81ih and safety, child prctection. finanaal mèDagemenl and Info'mation managemeii. The Iruslees keep uyder rcview th• major business ¢peraiion risks iTrai c*aiity f#cÈs and ensuro thai mgnitoring $ystsm5 héve b8eD iislhblishèd so that the neeessary si•p ¢•n be taken lo l¢$stn the nsks. REFERENCE AND ADMINISTFiATIVE OETAILS Rtrgl8tered Charity number 1025265 Prfnelpal addre•s Wesl Totton Community Ctntr• Ha£al Farm Roa Totton Soulharnpion Hampshirp. S040 8WU Tru8t•8• A Hobbs A Davies lappointed 21110,'20241 C Morgan lappoinied 21110120241 J Marsh18ppointed 25111120241 J Cross (appointed 21110120241 K Davis lappoipled 21110120241 c steel lappoiryled 26111120251 A Little (appointed 26111120251 A Tay'or jappointed 26111120251 E Har¥èy lappoinie¢ 26111120251 l Thomas lappoinled 2611 Ir20251 J Lay (resigned 3118120251 M Ead Ires gned 3118,'20251 Page 2 WRST TOThOM 8QUiRREiS PRE4CHO( LEARNING ALLIANCE REPOAT OF THE TRUSTEES fw the yMrEn0￿ 31ST AUGUST 2D25 REFERENCE ADMLtrISIRATNE D￿AlL8 Ind•p•ndEnt Und8rydwd B8"ron LLP Vonks Brcok p.ouae 13- 1TH￿￿1yRo•d Chandlers Frwd H8￿panI[e S053 2FW frfDYad try ol the boord Ll tsusiobs on..._....... . sifv on Its bEhal by. WEST TOTTDN SQUIRRELS PRE4CHOOL LEARNING ALLIANCE STATEMENT OF TRUSTEES. RESPONSBILfTIES for the Year Ended 31ST AUGUST 2025 The truste35 are resDonsitJe for prepamg the Rep)rt of Ihe Trusiees and the finanrial statements In accordance with applicable la%v and Unrted ￿ngdorI1 Aceountng Stsrtafds Iunitsd K￿SdoM Gpneralty Accepted Accountsng Praclicel Charity law requires the trustses lo preoare finarKia staiements for ea¢h financial year Under that law the trustees have elected to prppare the findiicial staiements In accord3nce wrth United ￿r9d0￿ Generglty Accepted Atcoun:Iny Practi¢e (United ￿ngdoM Accountsng Slandards and apFAirable lawl. UndeT Charity law the trJslees musi noi approve ihe financial ststernenis unless they ale s3bsl*d Ihal they give a and fair view of the stsie ol affair5 01 the charity and of tre Incoming rÈscxJrce5 and 8pp1ication ol resouice5 Including the IncoTne and expenditure ol Ihe charty for that pe￿￿y. In preparing those financial statements, Ihè trustee5 ara requir&d to seleci 5Uilable at￿￿nI109 ptslioes and Ihe? apply them con515wntly observe Ire m¢)Ihods apd Friiriples In the Charitres SORP". make judgement5 ard e51irnalÈS that are reasonable and pwdent. preparÈ the financial slaternents on the concem b8515 Un￿$S rt Is In3pprowiat8 lo Dr¢sum• that Ihe charity wll continue In business Tne I"u5'.¥5 are iespon51ble for keeyng prwr a¢countirwJ ro¢ord5 vthich diKl¢)e reasonaD￿ ae¢Jracy at any Iirne lh8 financ',al position of Ihe charty and lo enaNe *nen io ensure Ihot the finantsal sta.,•￿,￿niS comply with the c￿aritIeS Act 2011 and The Ch8f1ty IActounis and Reponsi Regulali¢n$ 2008 Thoy aF8 also responsible for safe9uarding the a$s8ls ol the Chaiily and herKe lor iaking rea$Or.ab￿ sieps for th• pr¢vention ond det8Ction of fraL ano Dtner Irregularitie3 Page 4 INDEPENDENT EXAMINER'S REPORT TO THE TRVSTEES OF WEST TOTTON SQUIRRELS PRE-SCHWL LEARNING ALLIANCE Independont oxamlngrfs rèport to thè trustees ol Wost Totlon SquivTèls Pre-school Learning Alliance l iepon to the chanty trustee5 on my exatninaDoTr ol the accounts of West Totton Squirre15 PT&School Leamin9 Mliancè Ilhe Trusll lor the year ended 31stAugust 2D25_ Rosponsibllltles and ba¥is of r•port A5 the chanty trustee5 of the Trusi you are responsde for pieparalion of th8 accounts in a¢¢orYJance with the requiremeDt5 of the Charities Act 2011 I'lho Acll. I report in respect ol my examinabon of the TrJ$¥s accounts carned out under Sectsop 145 of the Act and in carrying QUÈ my examiralion I hava follow*d all applr*•* Dire¢tior6 given by the Charity Cornrni5sion under Sactron 1451Sllbl of the Aci. Independ•nt •xamlnorf8 ststernent Since your charity's gros5 Incoffe exceecled f ?50 (Ky) your oxaminer musi b8 a m8mber of a l.sted body. I can confiTm thal l am qualified 10 undertake the examination because l am a m￿nbar ol the Association of Cyanered Certified Ac¢ouniants, which 1$ on? ol Iho Iisied booies I have ¢omplÈied my eKaminatien. l ¢onfirrn that no material ￿ottets have lo my attaniion in connec119n wth the examination giving me rause to bel eve Iha: In any matcrwl respect a¢counling ieGord5 ￿te not kept In r8sp8ci 011￿ Tru51 a5 requireo by Sedion 130 ofthe Acl, or the accounts do noi accord wlth In¢se re¢ord$. or the account5 do not comply WIVI the ￿p11"a￿ts r¢quiremgnts concemirg the lom) and content of accounts sei out In Ihe Cryaritie5 IAccounts and Report51 Re9￿1￿10n$ ?a08 other Ihar any requirefflwil Ihal tn8 aco)unls givè a true and lair view wthich 18 not a Matter con51der¢d 3S Part ol an iTrJependent 8xarnination. I have no conceins 8nd have ￿05$ no otr*r m8nof$ In ¢onnacbon wlh tho •xaminaiion lo ¥thich attention should be drawn In Ihis report In older to 8nablv a preper Unders￿ndry ol thg aC￿j￿ts lo b• f¢a¢hed. Mr Tonm¢y Kvrnar The h$seaation Of Chanered C?nified Accountants Undeiwocd 8arion LLP Monks Brook H¢use 13 - 17 Hur$ltry Road Chandlers Ford Easlleigh SOS3 2FW Datg.... Page 5 Y￿ST TOTTON SQLIIRRELS PRE.SCHOOL LEARNING ALLIANCE STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31ST AVGVST 2025 31.824 Total lund5 Unrestricted fund Notes INCOME AMD ENDOYIMENTS FROM Donations and legacies 100 Ch•rltable aclbvitlp8 Pre-school 278.370 311.16? Other trading acbwtses Investment In¢ome 492 4719 854 Total 283 681 316.396 EXPENDITURE ON Raising funds 965 829 Charltsble i¢tlvlUei PrE-S¢hool 246.261 253.130 Tot•1 247.226 ?53,959 NET INCOME 36.455 62.437 RECONCILIATION OF FUNDS Total lun4$ brought lopward 358,202 295,785 TOTAL FUNDS CARRIED FORWARD 394.657 358,202 The nole5 form part of these f nanc￿1 statements Page 6 EST TorrrAI St fotm part of the statutory fiyanoal sratemeffls Page 13