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:
- Offering high-quality care and EYFS education to residents and families across **Oxfordshire and Buckinghamshire** .
- Providing reliable childcare facilities for children aged two to five, which enables parents and carers to pursue employment or training.
- Promoting public interest in, and recognition of, the developmental needs of young children within the local community.
## **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.
Page 2
**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
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##
##
##
##
**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**|
**Page 6**
## **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**|
**Page 8**
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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**
- a) A Statement of Assets and Liabilities 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.
- b) The charity's premises are stated at cost.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
- a) Unrestricted funds are available to spend on activities that further any of the purposes of the charity at the discretion of the Trustees.
- b) 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.
**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
**Page 11**