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2025-07-31-accounts

THE ORCHARD ACCOUNTS YEAR ENDED 31 JULY 2025

THE ORCHARD

ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025

CONTENTS

Page 1 Trustees' Report
Page 5 Independent Examiner's Report
Page 6 Receipts and Payments Account
Page 8 Statement of Assets and Liabilities
Page 9 Analysis of Restrictive Funds
Page 10 Notes to the Accounts
Page 11 Trustees' Approval

The Orchard

Report of the Trustees

For the Year Ended 31 July 2025

The trustees of the charity are pleased to present their report with the financial statements for the charity for the year ended 31 July 2025.

OBJECTIVES AND ACTIVITES Objectives and Activities

Our Purpose: The Orchard is a community pre-school dedicated to delivering the Early Years Foundation Stage (EYFS) education to children aged between 2 and 5 years. We remain committed to ensuring our services are accessible to all sections of the local community, guided by a steadfast policy of inclusion and diversity.

Management and Ethos: The Orchard continues to be governed by a dedicated management committee of parents and community members invested in the charity's long-term success. Working in close partnership with our skilled staff, our primary goal is to maintain a “home-fromhome” atmosphere. We believe that when children feel secure, comfortable, and valued, they are best equipped to learn and achieve high-quality educational outcomes.

Community Partnerships: We pride ourselves on our strong integration within the local educational landscape. Our close links with Great and Little Milton Primary Schools are vital in ensuring the transition from pre-school to primary education is as seamless as possible for our pupils. Additionally, our continued membership in the Early Years Alliance provides the trustees and staff with expert guidance and support in the effective management of the charity’s affairs.

Public benefit

The trustees confirm that they have had regard to public benefit guidance issued by the Charity Commission.

The Orchard provides public benefit by:

Achievements and performance

In the past year, the success of our fundraising initiatives and the subsequent improvement of our outdoor play areas have provided a dual benefit to our community. By upgrading our physical environment, we have directly enhanced the developmental circumstances of our children, providing them with more stimulating and safer spaces to build physical confidence and social skills. Beyond the gates of the pre-school, these efforts have fostered a stronger

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sense of local cohesion. By engaging families and local businesses in our projects, we have created a supportive network that champions early childhood education, ensuring that The Orchard remains a vital community asset that contributes to the long-term well-being and social stability of the local area.

FINANCIAL REVIEW

The charity achieved a surplus for the year of £31,020 (2024 surplus of £104).

At the end of the year, the charity had cash and bank reserves of £69,703 (2024 £38,683). Of this, £2,526 were restricted funds (2024 £211).

There were no restricted funds in deficit on the 31[st] of July 2025.

The trustees are confident of the ability of the charity to continue as a going concern in the foreseeable future.

RESERVES POLICY

The trustees do not have a formal policy on reserves but try to keep sufficient funds in reserves to be able to pay outstanding bills and staff wages when they become due. The position is closely monitored by the committee.

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The Orchard

Report of the Trustees (continued)

For the Year Ended 31 July 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity was originally established as The Orchard (charity number: 1028227) and governed by a constitution adopted on 11 November 1993 and updated on 29 October 2014.

The charity is controlled by its governing document, a deed of trust. The charity is an unincorporated association.

Trustee selection methods

The procedures for the selection of trustees are set out in the governing document. All committee members are trustees and are elected at the Annual General Meeting.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity Number

1028227

Registered Office

Orchard Pre School Thame Road Little Milton Oxford OX44 7PZ

Trustees

James Painter – (Chair from 23 November 2024, appointed as Trustee 23 October 2024) Ms. Jess Ford Ms. Zaneta Adamkowska-Saniak (appointed 23 October 2024) Ms. Alison Vallance (appointed 13 November 2025)

Independent Examiner

Mrs J.E. Mason FCCA Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE

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The Orchard

Report of the Trustees (continued) For the Year Ended 31 July 2025

The trustees declare that they have approved the trustees report above.

Signed on behalf of the charity’s trustees on 20 May 2026 by:

James Painter, Trustee

Page 4

THE ORCHARD RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 JULY 2025

RECEIPTS:
Fees
From parents
From Oxfordshire CC.
Other income
Net fundraising income
Grants
Uniform and book bag sales
Donations
Other income (mainly deposits)
Interest received
LESS PAYMENTS:
Employee costs
Salaries and expenses
Training
Premises costs
Rent
Insurance
Electricity
Telephone and broadband
Property maintenance and repairs
Water rates		 General
Restricted
Total
£
£
£
9,818
-
9,818
87,809
3,640
91,449
97,627
3,640
101,267
1,771
-
1,771
1,185
-
1,185
35
-
35
89
-
89
1,278
-
1,278
204
-
204
4,562
-
4,562
102,189
3,640
105,829
59,532
-
59,532
691
-
691
60,223
-
60,223
32
-
32
2,266
-
2,266
260
-
260
508
-
508
577
-
577
259
-
259
3,902
-
3,902
2025		 2024
Total
£
15,579
33,690
49,269
2,388
-
138
400
1,316
200
4,442
53,711
44,490
35
44,525
12
2,082
133
785
359
251
3,622

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THE ORCHARD RECEIPTS AND PAYMENTS ACCOUNT (continued) FOR THE YEAR ENDED 31 JULY 2025

Playing costs
Food, equipment and play materials
Administration
Professional fees
Advertising and marketing
Registrations and subscriptions
Office costs
Computer software and equipment
Deposits returned
Uniforms and book bags
Grants
Miscellaneous
Net surplus
Cash and bank balances at 1 August 2024
Cash and bank balances at 31 July 2025		 General
Restricted
Total
£
£
£
980
1,325
2,305
980
1,325
2,305
2,587
-
2,587
130
-
130
521
-
521
1,693
-
1,693
698
-
698
1,450
-
1,450
-
-
-
1,065
-
1,065
235
235
8,379
-
8,379
73,484
1,325
74,809
28,705
2,315
31,020
38,472
211
38,683
67,177
2,526
69,703
2025		 2024
Total
£
1,127
1,127
1,984
130
335
1,171
418
160
-
135
4,333
53,607
104
38,579
38,683

Page 7

THE ORCHARD STATEMENT OF ASSETS AND LIABILITIES AS AT 31 JULY 2025

FIXED ASSETS
Premises
Equipment
CURRENT ASSETS
Stock
Debtors
Bank current account
Bank deposit accounts
Cash in hand
CURRENT LIABILITIES
PAYE & National Insurance
Parents' deposits
Accrued expenses
Pension contributions
Trade creditors		 General
Restricted
Total
£
£
£
40,047
-
40,047
13,046
-
13,046
53,093
-
53,093
-
-
-
401
-
401
47,297
2,526
49,823
19,877
-
19,877
3
-
3
67,578
2,526
70,104
1,077
-
1,077
520
-
520
1,330
-
1,330
-
-
-
237
-
237
3,164
-
3,164
2025		 2024
£
40,047
13,046
53,093
85
900
18,993
19,674
16
39,668
542
1250
1358
174
-
3324

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THE ORCHARD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1 ACCOUNTING POLICIES

Accounting Convention

The financial statements of the entity, 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 (FRS102) (effective 1 January 2015)' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Receipts and payments account

A receipts and payments account has been prepared in accordance with Section 133 of the Charities Act 2011 as the total income of the charity was less than £250,000.

Statement of Assets and Liabilities

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Page 10

THE ORCHARD

ACCOUNTS - 31 JULY 2025

TRUSTEES' APPROVAL

The financial statements were approved by the Board of Trustees on 20 May 2026 and were signed on its behalf by :

James Painter, Trustee

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