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2025-08-31-accounts

Trustees’ Annual Report for the period

From 01.09.2024 Period start date to 31.08.2025 Period end date

Charity name: Little Oaks Pre-school

Charity registration number: 1032642

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 To enhance the development and education of children
under statutory school age in a parent-involving
community-based group (age 2 to 5)
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.		 Para 1.17 and
1.19		 To provide a safe, secure and stimulating environment
where the children can develop through talking,
observing, planning, questioning, experimenting, testing,
repeating, reflecting and responding to adults and to each
other.
To work within a framework which ensures equality of
opportunity for all children and families
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 Trustees follow guidance issues by both Charity
Commission and Ofsted

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment		 Para 1.38
Contribution made by
volunteers		 Para 1.38

Other

Achievements and Performance

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SORP reference
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Achievements and Performance Achievements and Performance Achievements and Performance Achievements and Performance
SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 Staffing
Unfortunately, we will be losing Pavani at the end of this
year as she pursues other avenues. Alex will also be
taking a step back and moving to part of the bank staff,
we thank them both for their dedication to the setting
over the years.
We recruited Olivia as a one-to-one/pre-school assistant
and have asked her to stay on to do her apprenticeship in
September 2025.
Helen & Maxine both gained their Level 3 Early Years
Qualifications, congratulations to them both.
Curriculum
Children attending pre-school are all developing well and
making progress in line with their individual stages of
development. There has been a notable upward shift in
children’s Personal, Social and Emotional Development
this year, following a broader delay which we believe was
an lasting impact of the pandemic.
At Little Oaks we offer a broad and varied curriculum of
topics and activities for all children including:
All about me, staying safe, feelings and emotions,
keeping healthy, maths, literacy, shapes, and holidays.
At Little Oaks we offer a broad and varied curriculum of
topics and activities for all children including:
All about me, staying safe, feelings and emotions,
keeping healthy, maths, literacy, shapes, and
holidays.
Remembrance Day – inc. village walks to the war
memorial and St Michaels & All Angels church for
some children.
The world around us- including, space, seasons,
habitats and our environment.

We signpost families and engage with outside agencies including Buckinghamshire Early Years, speech and language therapists, support workers, and health visitors.

We also work with local area cluster groups as part of the Providers in Partnership programme (PiP), which means we have access to resources, support, and grants to improve transitions and the outcome for local children. We were awarded a £3100 grant to help improve outcomes for children attending Little Oaks. We have used this grant to invest in lower-level toys, resources and training specific to ‘understanding the needs of 2- year olds’.

Gained recognition as a Buckinghamshire Children’s Champion in Communication – an amazing achievement from all the staff as they demonstrated their dedication to supporting the children in this area, congratulations to them all in ensuring we achieved this wonderful accreditation! We receive grants to continue with our work in this area. This is being invested in staff training,

new books and literacy resources, in addition to creating a library of story sacks to share with families. Community engagement o People that help us (visits from dentist, farmer Jack and his tractor, and Thames Valley Police) o Vicar visited setting and we have visited both local churches o Staff and families attend the Service of Remembrance and two children from our cohort and a member of staff lay a wreath, alongside other community groups o Library visits to the Secondary school including a World Book Day visit o Monthly updates in the village newsletter Additional donations: Grant & fundraising monies have been spent on buying new resources that the children can use to further their development including:Autumn Term - Harvest Festival & Cake Auction and Christmas PerformanceSpring Term - Carnival of Culture and Sponsored Bunny Hop (in setting)Summer Term - Sports Day and Wish List Donations (Money and resources) The events this year have been very well supported by children and families attending Little Oaks, and feedback from families and staff has been good. We thank everyone for helping to make these happen and being generous with your time and donations.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41

Investment performance Para 1.41 against objectives Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 We are still in a good financial position due to our
reserves.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Reserves are held in line with best practice we aim to
hold 3 months reserves in case of future closures, will
include redundancies, operational cost etc
Amount of reserves held Para 1.22 £ 50836.09
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23

Additional information (optional)

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You may choose to include further statements where relevant about:
Government funded 2-, 3- & 4-year-old places, SEN
The charity’s principal funding and fees from parents, as well as running small
sources of funds (including
any fundraising) Para 1.47 fundraising events.
Investment policy and
objectives including any
social investment policy Para 1.46
adopted
 Ability to attract new staff since covid, many
leaving the profession due to higher salaries in
A description of the principal Para 1.46
the retail sector.
risks facing the charity
 Lack of external support from health care
professionals including speech and language and
paediatrician referrals, as well as the lengthy
waiting times.
 Impact on birth rates nationally.
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You may choose to include further statements where relevant about: You may choose to include further statements where relevant about: You may choose to include further statements where relevant about:
The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Government funded 2-, 3- & 4-year-old places, SEN
funding and fees from parents, as well as running small
fundraising events.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46 Ability to attract new staff since covid, many
leaving the profession due to higher salaries in
the retail sector.
Lack of external support from health care
professionals including speech and language and
paediatrician referrals, as well as the lengthy
waiting times.
Impact on birth rates nationally.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 unincorporated association
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees		 Para 1.51 Statutory changes to existing policies.
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

Reference and Administrative details

Charity name Other name the charity uses Registered charity number Charity’s principal address

Names of the charity trustees who manage the charity

1 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or
body) entitled to
appoint trustee (ifany)
Peter Smyth Resigned 31 January
2025

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2 Elizabeth Melton
Hannah Kate
3
Atkinson
4 Francesca Pastore
5 Shreena Patel
6 John Wheeler
7 Jenna Hodges Lease Trustee
8 Susan Homes Lease Trustee
9
10
11
12
13
14
15
16
17
18
19
20
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– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)

Kirsty Johnson – Manager Debbie Albrighton – Business & Finance Manager

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Accountants Finova Partners Ltd t/a AJR & Co The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ

Declarations

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

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Elizabeth Melton Position (eg Secretary, Chair, etc) [Trustee]

Date 25.06.2026

Little Oaks Pre-School

Charity No. 1032642

Trustees' Report and Unaudited Accounts

31 August 2025

Little Oaks Pre-School CONTENTS

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash flows 8
Notes to the Accounts 9 to 17
Detailed Statement of Financial Activities 18 to 21

Page 1

Little Oaks Pre-School TRUSTEES ANNUAL REPORT

The Trustees present their report and unaudited financial statements for the year ended 31st August 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1032642

Trustees

The following Trustees served during the year:

E. Melton

H.K. Atkinson

F. Pastore

S. Patel

J. Wheeler

Key Management Personnel

Kirsty Johnson – Manager Debbie Albrighton – Business & Finance Manager

Accountants

Finova Partners Ltd t/a AJR & Co The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ

OBJECTIVES AND ACTIVITIES

To enhance the development and education of children under statutory school age (age 2 to 5) in a parent-involving community-based group.

To provide a safe, secure and stimulating environment where the children can develop through talking,

observing, planning, questioning experimenting, testing, repeating, reflecting and responding to adults and to each other.

The Trustees have reviewed and follow the guidance issued by both Charity Commission and Ofsted on public benefit. Education of students in line with National Curriculum, extra-curricular activities and events to further develop and educate students

ACHIEVEMENTS AND PERFORMANCE-Please refer to the attached full Trustees report.

Helen & Maxine both gained their Level 3 Early Years Qualifications, congratulations to them both.

Unfortunately, we will be losing Pavani and Alex at the end of this year as she pursues other avenues, we thank them both for their dedication to the setting over the years.

Page 2

Little Oaks Pre-School TRUSTEES ANNUAL REPORT

Curriculum

Children attending pre-school are all developing well and making progress in line with their individual stages of development. There has been a notable upward shift in children’s Personal, Social and Emotional Development this year, following a broader delay which we believe was an lasting impact of the pandemic.

At Little Oaks we offer a broad and varied curriculum of topics and activities for all children including:

All about me, staying safe, feelings and emotions, keeping healthy, maths, literacy, shapes, and holidays.

At Little Oaks we offer a broad and varied curriculum of topics and activities for all children including:

We signpost families and engage with outside agencies including Buckinghamshire Early Years, speech and language therapists, support workers, and health visitors.

We also work with local area cluster groups as part of the Providers in Partnership programme (PiP), which means we have access to resources, support, and grants to improve transitions and the outcome for local children. We were awarded a £3100 grant to help improve outcomes for children attending Little Oaks. We have used this grant to invest in lower-level toys, resources and training specific to ‘understanding the needs of 2-year olds’.

Gained recognition as a Buckinghamshire Children’s Champion in Communication – an amazing achievement from all the staff as they demonstrated their dedication to supporting the children in this area, congratulations to them all in ensuring we achieved this wonderful accreditation! We receive grants to continue with our work in this area. This is being invested in staff training, new books and literacy resources, in addition to creating a library of story sacks to share with families.

Additional donations:

The events this year have been very well supported by children and families attending Little Oaks, and feedback from families and staff has been good. We thank everyone for helping to make these happen and being generous with your time and donations.

Page 3

Little Oaks Pre-School TRUSTEES ANNUAL REPORT

FINANCIAL REVIEW

The charity had a surplus in the year of £18,208 (2024: deficit of (£12,288)). A deficit is expected in 2026 unless there are significant donations outside of the charity’s government funding.

During the year Little Oaks Pre-school received income from various sources totaling £248,587 (2024: £199,167). Expenditure during the year was £230,379 (2024: £212,055), comprising Charitable Activities of £3,666 (2024: £6,650), indirect charity running costs including staff, premises and administration of £226,713 (2024: £205,329), and Raising Funds (cost of generating donations and legacies) £NIL (2024: £76).

The assets available are adequate to fulfil the obligations of the charity, with net current assets of £95,582 (2024: £75,749) and fixed assets of £5,940 (2024: £7,564). The trustee feels that the unrestricted reserves of £101,521 (2024: £83,313) are sufficient to cover three months of continuous operations and ceasing operations (including redundancy) in case of delay in funding or possible future closures.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Little Oaks Pre-school is an unincorporated association.

Signed on behalf of the charity's trustees

E Melton Trustee 25/06/2026

Page 4

Little Oaks Pre-School INDEPENDENT EXAMINERS REPORT

Independent Examiner's Report to the trustees of Little Oaks Pre-School

I report to the trustees on my examination of the accounts of Little Oaks Pre-School for the year ended 31 August 2025 which comprises the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

Ms Georgina Angood FMAAT Finova Partners Ltd t/a AJR & Co The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ 25/06/2026

Page 5

Little Oaks Pre-School STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 August 2025

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net (expenditure)/income
10
Net (expenditure)/income
before other gains/(losses)
Transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Transfer between funds (prior year)
Total funds brought forward (As Restated)
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
211,439
27,859
501
-		 Restricted
funds
2025
£
8,788
-
-
-		 Total funds
2025
£
220,227
27,859
501
-		 Total funds
2024
£
172,756
25,781
630
-
239,799
-
3,658
217,738		 8,788
-
8
8,975		 248,587
-
3,666
226,713		 199,167
76
6,650
205,329
221,396
-		 8,983
-		 230,379
-		 212,055
-
18,403 (195) 18,209 (12,888)
18,403
(195)		 (195)
195		 18,209
-		 (12,888)
-
18,208
83,313
-		 -
-
-		 18,209
83,313
-		 (12,888)
96,201
-
83,313
18,208		 -
-		 83,313
18,208		 96,201
(12,888))
101,521 - 101,521 83,313

Page 6

Little Oaks Pre-School BALANCE SHEET

at 31 August 2025

Charity No. 1032642
Charity No. 1032642
Fixed assets
Tangible assets
12
Current assets
Cash at bank and in hand
Creditors:Amount falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
14
Unrestricted funds
14
General funds
Reserves
14
Total funds		 2025
£
5,940
5,940
97,231
97,321
(1,650)
95,582
101,521
101,521
101,521

-
-
101,521
101,521

101,521		 2024
£
7,564
7,564
77,900
77,900
(2,151)
75,749
83.313
83,814
83,313
-
-
83,313
83,313
83,313

Approved by the trustees on 31 August 2025

And signed on their behalf by:

E Melton Trustee 25/06/2026

Page 7

Little Oaks Pre-School STATEMENT OF CASH FLOWS

for the year ended 31 August 2025

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase/(Decrease) in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchases of property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2025
£
18,209
1,624
-
(501)
19,332
-
-
-
-
19,322
77,900
97,232
97,232
97,232		 2024
£
(12,888)
1,624
-
501
(10,763)
(209)
-
(209)
-
(10,972)
88,872
77,900
77,900
77,900

Page 8

Little Oaks Pre-School NOTES TO THE ACCOUNTS

for the year ended 31 August 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.

Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Little Oaks Pre-School NOTES TO THE ACCOUNTS

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures & Fittings 20% Straight Line Computer Equipment 33.33% Straight Line

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the Statement of Financial Activities. No depreciation is provided in respect of investment properties.

Intangible fixed assets and amortisation

Intangible fixed assets (including purchased goodwill, patents and trademarks) are carried at cost less accumulated amortisation and impairment losses.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 10

Little Oaks Pre-School NOTES TO THE ACCOUNTS

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Page 11

Little Oaks Pre-School NOTES TO THE ACCOUNTS

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

2 Statement of Financial Activities - prior year (As restated)

2
Statement of Financial Activities - prior year (As restated)

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Other
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net (expenditure)/income
Net income before other
gains/(losses)
Transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds

2024
£
169,506
25,781
630
-
195,917
76
6,650
201,515
208,241
(12,324)
(12,324)
(496)
(12,820)
96,133
83,313		 Restricted
funds
2024
£
3,250
-
-
-
3,250
-
-
3,814
3,814
(564)
(564)
496
(68)
68
-		 Total funds
2024
£
172,756
25,781
630
-
199,167
76
6,650
205,329
212,055
(12,888)
(12,888)
(12,888)
96,201
83,313

Page 12

Little Oaks Pre-School NOTES TO THE ACCOUNTS

3 Income from donations and legacies

3 Income from donations and legacies
Donations and gifts from
individuals
Donations and gifts from
Non-Charitable Organisations
Revenue grants from
government and public
bodies
Revenue grants for COVID-19
(JRS Grants)
4 Income from charitable activities
PP - Fees received from Parents
PP - Fees received for student
activities
AT - Milk Sales
AT - School Uniform Sales
5 Income from other trading activities
Income from fundraising
events
6 Other income		 Unrestricted
£
2,985
-
208,454
-
211,439		 Restricted
£
-
-
8,788
-
8,788
Unrestricted
£
26,644
-
326
890
27,860
Unrestricted
£
501
501
Unrestricted
£
-
-
-		 Total
2025
£
2,985
-
217,242
-
220,227
Total
2025
£
26,644
-
326
890
27,860
Total
2025
£
501
501
Total
2025
£
-
-
-		 Total
2024
£
1,113
-
171,643
-
172,756
Total
2024
£
23,580
476
571
1,154
25,781
Total
2024
£
630
630
Total
2024
£
-
-
-

Page 13

Little Oaks Pre-School NOTES TO THE ACCOUNTS

7 Expenditure on raising funds
Costs of generating voluntary
income
Donations and gifts from
individuals
8Expenditure on charitable activities
Expenditure on charitable
activities
Consumables (Snack, Care & Materials)
AT - Milk Sales
AT - School Uniform Sales
Student Activities, Trips &
Events
Governance costs
Annual General Meeting
Costs
9 Other expenditure
Other
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets		 Unrestricted
Restricted
Total
2025
£
£
£
1,059
8
1,067
322
322
1,073
1,073
1,204
1,204
Unrestricted
£
Total
2025
£
-

-

-
-
Total
2024
£
2,780
-
303
846
517
5,937
Total
2024
£
95
175,198
20,512
1,624
6,216
2,160
205,710
Total
2024
£
76
76
3,658
8
3,666
Unrestricted
Restricted
Total
2025
£
£
£
-
-
-
188,858
4,703
193,560
20,715
344
21,059
1,624
1,624
3,318
3,928
7,246
3,223
3,223
217,738
8,975
226,712
2025
£
1,624		 2024
£
1,624

Page 14

Little Oaks Pre-School
NOTES TO THE ACCOUNTS
11 Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.		 184,752
4,229
3,041
192,022		 165,189
3,858
2,552
171,599
12Tangible fixed assets
Cost or revaluation
At 1 September 2024
Additions
At 31 August 2025
Depreciation and
impairment
At 1 September 2024
Depreciation charge
for the year
At 31 August 2025
Net book values
At 31 August 2025
At 31 August 2024
13Creditors:
amounts falling due within one year
Accruals and deferred income
Unpaid Pension liability		 Fixtures &
Fittings
£
9,955
-
9,955
3,502
990
4,492
5,463

6,453
2025
£
1,650
-
1,650		 Computer
Equipment
£
7,001
-
7,001
5,890
634
6,524
477

1,745		 Total

£
16,956
-
16,956
9,392
1,624
11,016
5,940
8,979
2024
£
1,650
-
1,650

Page 15

Little Oaks Pre-School NOTES TO THE ACCOUNTS

14 Movement in funds

Movement in funds
Restricted funds:
Restricted income funds:
BUCKS CC – PiP Incentive
BUCKS CC – Children’s Champion
BUCKS CC – AJA CIN EYPP
Total
Unrestricted funds:
General funds
Total funds		 At 1
September
2024
-

-
-
-
83,313

83,313
 Incoming
resources
(including
other
gains/losses
)
£

7,400

1,000
388
8,788
239,799

248,587
 Resources
expended
£
(7,492)

(1,084)
(407)
(8,983)
(221,396)

(230,379)		 At 31
August
2025
£
(92)
(84)
(19)
(195)
101,716
101,521

Purposes and restrictions in relation to the funds: Restricted funds: BUCKS CC – PiP Incentive Funds earmarked to support disadvantaged children.

BUCKS CC – Children’s Champion Restricted to cost of resources and training to support children in the area of communication

BUCKS CC – AJA CIN EYPP Restricted to staffing costs, resources and training to support children within the care system

15 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets
Net current assets		 Unrestricted
funds
£
5,940
101,521
107,461
 Total
£
5,940
101,521
107,461

Page 16

Little Oaks Pre-School NOTES TO THE ACCOUNTS

16 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2025
Land and
buildings
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
£
amounted to:		 2025
2024
Other
Land and
buildings
£
£
2025
£
3,041		 2024
Other
£
2024
£
2,552

Page 17

Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 August 2024

Income and endowments from:
Donations and legacies
Donations and gifts from
individuals
Donations and gifts from
Non-Charitable Organisations
Revenue grants from government
and public bodies
Revenue grants for COVID-19 (JRS
Grants)
Charitable activities
PP - Fees received from Parents
AT - Milk Sales
AT - School Uniform Sales
Other trading activities
Income from fundraising events
Other
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Donations and gifts from
individuals
Total of expenditure on raising
funds
Charitable activities
PP - Fees received from Parents
AT - Milk Sales
AT - School Uniform Sales
Student Activities, Trips & Events
Governance costs		 -
-
-
1,059
322
1,073
1,205
3,658
Unrestricted
funds
2025
£
2,985
-
208,454
-
211,439
26,644

326
890
27,860
501

501
-

-
239,800		 Restricted
funds
Total funds
Total funds
2025
£
2025
£
2024
£
-
2,985
1,113
-
-
4,154
8,788 217,242
162,776
-
-
-
8,788
220,227
167,492
-
26,644
24056
-
326
571
-
890
1,154
-
27,860
13,902
-
501
630
-
501
630
-
-
-
- -
-
8,788
248,588
187,183
-
-
76
-
-
76
-
-
76
8
1,067
2,780
-
322
428
-
1,073
1,717
-
1,205
1,725
8
3,666
6,650

Page 18

Little Oaks Pre-School

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Annual General Meeting Costs
Total of expenditure on charitable
activities
Other expenditure
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff entertainment
Staff training
Staff welfare
Other Staff Cost
Premises costs
Rent
Rates
Premises cleaning
Premises repairs and maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures & Fittings
Depreciation of Computer
Equipment
Equipment expensed
General insurances
Information and publications
Postage and couriers
Stationery and printing
Subscriptions
Telephone, fax and broadband
Entertainment
Legal and professional costs
Independent examination fees
Other legal and professional costs
Advertising
Total expenditure of other costs
Total expenditure
Net gains on investments		 -
-
3658
-

-
180,452

4,229
3041
-
207
413
515
188,857
14,070

-
6,645
-
20,715
634
990
276
1,632
-
-
840
124
-
446
4,942
1,650
1,573
3,223
217,143
221,396
-		 -
-
517
-
-
517
8
3,666
6,650
-
-
95
-
-
95
4,300
184,752
165,189
-
4,229
3,858
-
3,041
2,552
-
-
363
403
610
2,036
-
413
515
1200
-
4,703
193,560
175,198
-
14,070
14,630
-
-
361
344
6,989
5,406
-
-
115
344
21,059
20,512
-
634
634
-
990
990
3,928
4,207
2,378
-
1,632
1,188
- -
171
-
-
12
-
840
497
-
124
903
-
-
- 446
591
3,928
8,870
7,364
-
1,650
1,650
-
1,573
323
-
187
-
3,223
2,160
8,983
226,127
205,329
8,983
-
230,379
-
212,055
-

Page 19

Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Net (expenditure)/income

18,404 (195) 18,209 (12,888)

Page 20

Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Net (expenditure)/income before other 18,4045 (3,540) 12,812(195)2 18(3,540) 9 ,2 (3,540) 0972 (12,888)9,2(39, gains/(losses) Other Gains - - - - Net movement in funds 18,4044 (3,540) 12,812 (195)2 18,209 (3,540) 9,272 (3,540) (12,888) 9,2(39,

Page 21

Little Oaks Pre-School

Charity No. 1032642

Trustees' Report and Unaudited Accounts

31 August 2025

Little Oaks Pre-School CONTENTS

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash flows 8
Notes to the Accounts 9 to 17
Detailed Statement of Financial Activities 18 to 21

Page 1

Little Oaks Pre-School TRUSTEES ANNUAL REPORT

The Trustees present their report and unaudited financial statements for the year ended 31st August 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1032642

Trustees

The following Trustees served during the year:

E. Melton

H.K. Atkinson

F. Pastore

S. Patel

J. Wheeler

Key Management Personnel

Kirsty Johnson – Manager Debbie Albrighton – Business & Finance Manager

Accountants

Finova Partners Ltd t/a AJR & Co The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ

OBJECTIVES AND ACTIVITIES

To enhance the development and education of children under statutory school age (age 2 to 5) in a parent-involving community-based group.

To provide a safe, secure and stimulating environment where the children can develop through talking,

observing, planning, questioning experimenting, testing, repeating, reflecting and responding to adults and to each other.

The Trustees have reviewed and follow the guidance issued by both Charity Commission and Ofsted on public benefit. Education of students in line with National Curriculum, extra-curricular activities and events to further develop and educate students

ACHIEVEMENTS AND PERFORMANCE-Please refer to the attached full Trustees report.

Helen & Maxine both gained their Level 3 Early Years Qualifications, congratulations to them both.

Unfortunately, we will be losing Pavani and Alex at the end of this year as she pursues other avenues, we thank them both for their dedication to the setting over the years.

Page 2

Little Oaks Pre-School TRUSTEES ANNUAL REPORT

Curriculum

Children attending pre-school are all developing well and making progress in line with their individual stages of development. There has been a notable upward shift in children’s Personal, Social and Emotional Development this year, following a broader delay which we believe was an lasting impact of the pandemic.

At Little Oaks we offer a broad and varied curriculum of topics and activities for all children including:

All about me, staying safe, feelings and emotions, keeping healthy, maths, literacy, shapes, and holidays.

At Little Oaks we offer a broad and varied curriculum of topics and activities for all children including:

We signpost families and engage with outside agencies including Buckinghamshire Early Years, speech and language therapists, support workers, and health visitors.

We also work with local area cluster groups as part of the Providers in Partnership programme (PiP), which means we have access to resources, support, and grants to improve transitions and the outcome for local children. We were awarded a £3100 grant to help improve outcomes for children attending Little Oaks. We have used this grant to invest in lower-level toys, resources and training specific to ‘understanding the needs of 2-year olds’.

Gained recognition as a Buckinghamshire Children’s Champion in Communication – an amazing achievement from all the staff as they demonstrated their dedication to supporting the children in this area, congratulations to them all in ensuring we achieved this wonderful accreditation! We receive grants to continue with our work in this area. This is being invested in staff training, new books and literacy resources, in addition to creating a library of story sacks to share with families.

Additional donations:

The events this year have been very well supported by children and families attending Little Oaks, and feedback from families and staff has been good. We thank everyone for helping to make these happen and being generous with your time and donations.

Page 3

Little Oaks Pre-School TRUSTEES ANNUAL REPORT

FINANCIAL REVIEW

The charity had a surplus in the year of £18,208 (2024: deficit of (£12,288)). A deficit is expected in 2026 unless there are significant donations outside of the charity’s government funding.

During the year Little Oaks Pre-school received income from various sources totaling £248,587 (2024: £199,167). Expenditure during the year was £230,379 (2024: £212,055), comprising Charitable Activities of £3,666 (2024: £6,650), indirect charity running costs including staff, premises and administration of £226,713 (2024: £205,329), and Raising Funds (cost of generating donations and legacies) £NIL (2024: £76).

The assets available are adequate to fulfil the obligations of the charity, with net current assets of £95,582 (2024: £75,749) and fixed assets of £5,940 (2024: £7,564). The trustee feels that the unrestricted reserves of £101,521 (2024: £83,313) are sufficient to cover three months of continuous operations and ceasing operations (including redundancy) in case of delay in funding or possible future closures.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Little Oaks Pre-school is an unincorporated association.

Signed on behalf of the charity's trustees

E Melton Trustee 25/06/2026

Page 4

Little Oaks Pre-School INDEPENDENT EXAMINERS REPORT

Independent Examiner's Report to the trustees of Little Oaks Pre-School

I report to the trustees on my examination of the accounts of Little Oaks Pre-School for the year ended 31 August 2025 which comprises the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

Ms Georgina Angood FMAAT Finova Partners Ltd t/a AJR & Co The Barn 11a Queen Catherine Road Steeple Claydon Buckinghamshire MK18 2PZ 25/06/2026

Page 5

Little Oaks Pre-School STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 August 2025

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net (expenditure)/income
10
Net (expenditure)/income
before other gains/(losses)
Transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Transfer between funds (prior year)
Total funds brought forward (As Restated)
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
211,439
27,859
501
-		 Restricted
funds
2025
£
8,788
-
-
-		 Total funds
2025
£
220,227
27,859
501
-		 Total funds
2024
£
172,756
25,781
630
-
239,799
-
3,658
217,738		 8,788
-
8
8,975		 248,587
-
3,666
226,713		 199,167
76
6,650
205,329
221,396
-		 8,983
-		 230,379
-		 212,055
-
18,403 (195) 18,209 (12,888)
18,403
(195)		 (195)
195		 18,209
-		 (12,888)
-
18,208
83,313
-		 -
-
-		 18,209
83,313
-		 (12,888)
96,201
-
83,313
18,208		 -
-		 83,313
18,208		 96,201
(12,888))
101,521 - 101,521 83,313

Page 6

Little Oaks Pre-School BALANCE SHEET

at 31 August 2025

Charity No. 1032642
Charity No. 1032642
Fixed assets
Tangible assets
12
Current assets
Cash at bank and in hand
Creditors:Amount falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
14
Unrestricted funds
14
General funds
Reserves
14
Total funds		 2025
£
5,940
5,940
97,231
97,321
(1,650)
95,582
101,521
101,521
101,521

-
-
101,521
101,521

101,521		 2024
£
7,564
7,564
77,900
77,900
(2,151)
75,749
83.313
83,814
83,313
-
-
83,313
83,313
83,313

Approved by the trustees on 31 August 2025

And signed on their behalf by:

E Melton Trustee 25/06/2026

Page 7

Little Oaks Pre-School STATEMENT OF CASH FLOWS

for the year ended 31 August 2025

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase/(Decrease) in trade and other payables
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchases of property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2025
£
18,209
1,624
-
(501)
19,332
-
-
-
-
19,322
77,900
97,232
97,232
97,232		 2024
£
(12,888)
1,624
-
501
(10,763)
(209)
-
(209)
-
(10,972)
88,872
77,900
77,900
77,900

Page 8

Little Oaks Pre-School NOTES TO THE ACCOUNTS

for the year ended 31 August 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.

Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Little Oaks Pre-School NOTES TO THE ACCOUNTS

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures & Fittings 20% Straight Line Computer Equipment 33.33% Straight Line

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the Statement of Financial Activities. No depreciation is provided in respect of investment properties.

Intangible fixed assets and amortisation

Intangible fixed assets (including purchased goodwill, patents and trademarks) are carried at cost less accumulated amortisation and impairment losses.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 10

Little Oaks Pre-School NOTES TO THE ACCOUNTS

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Page 11

Little Oaks Pre-School NOTES TO THE ACCOUNTS

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

2 Statement of Financial Activities - prior year (As restated)

2
Statement of Financial Activities - prior year (As restated)

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Other
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net (expenditure)/income
Net income before other
gains/(losses)
Transfer between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds

2024
£
169,506
25,781
630
-
195,917
76
6,650
201,515
208,241
(12,324)
(12,324)
(496)
(12,820)
96,133
83,313		 Restricted
funds
2024
£
3,250
-
-
-
3,250
-
-
3,814
3,814
(564)
(564)
496
(68)
68
-		 Total funds
2024
£
172,756
25,781
630
-
199,167
76
6,650
205,329
212,055
(12,888)
(12,888)
(12,888)
96,201
83,313

Page 12

Little Oaks Pre-School NOTES TO THE ACCOUNTS

3 Income from donations and legacies

3 Income from donations and legacies
Donations and gifts from
individuals
Donations and gifts from
Non-Charitable Organisations
Revenue grants from
government and public
bodies
Revenue grants for COVID-19
(JRS Grants)
4 Income from charitable activities
PP - Fees received from Parents
PP - Fees received for student
activities
AT - Milk Sales
AT - School Uniform Sales
5 Income from other trading activities
Income from fundraising
events
6 Other income		 Unrestricted
£
2,985
-
208,454
-
211,439		 Restricted
£
-
-
8,788
-
8,788
Unrestricted
£
26,644
-
326
890
27,860
Unrestricted
£
501
501
Unrestricted
£
-
-
-		 Total
2025
£
2,985
-
217,242
-
220,227
Total
2025
£
26,644
-
326
890
27,860
Total
2025
£
501
501
Total
2025
£
-
-
-		 Total
2024
£
1,113
-
171,643
-
172,756
Total
2024
£
23,580
476
571
1,154
25,781
Total
2024
£
630
630
Total
2024
£
-
-
-

Page 13

Little Oaks Pre-School NOTES TO THE ACCOUNTS

7 Expenditure on raising funds
Costs of generating voluntary
income
Donations and gifts from
individuals
8Expenditure on charitable activities
Expenditure on charitable
activities
Consumables (Snack, Care & Materials)
AT - Milk Sales
AT - School Uniform Sales
Student Activities, Trips &
Events
Governance costs
Annual General Meeting
Costs
9 Other expenditure
Other
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10Net (expenditure)/income before transfers
This is stated after charging:
Depreciation of owned fixed assets		 Unrestricted
Restricted
Total
2025
£
£
£
1,059
8
1,067
322
322
1,073
1,073
1,204
1,204
Unrestricted
£
Total
2025
£
-

-

-
-
Total
2024
£
2,780
-
303
846
517
5,937
Total
2024
£
95
175,198
20,512
1,624
6,216
2,160
205,710
Total
2024
£
76
76
3,658
8
3,666
Unrestricted
Restricted
Total
2025
£
£
£
-
-
-
188,858
4,703
193,560
20,715
344
21,059
1,624
1,624
3,318
3,928
7,246
3,223
3,223
217,738
8,975
226,712
2025
£
1,624		 2024
£
1,624

Page 14

Little Oaks Pre-School
NOTES TO THE ACCOUNTS
11 Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.		 184,752
4,229
3,041
192,022		 165,189
3,858
2,552
171,599
12Tangible fixed assets
Cost or revaluation
At 1 September 2024
Additions
At 31 August 2025
Depreciation and
impairment
At 1 September 2024
Depreciation charge
for the year
At 31 August 2025
Net book values
At 31 August 2025
At 31 August 2024
13Creditors:
amounts falling due within one year
Accruals and deferred income
Unpaid Pension liability		 Fixtures &
Fittings
£
9,955
-
9,955
3,502
990
4,492
5,463

6,453
2025
£
1,650
-
1,650		 Computer
Equipment
£
7,001
-
7,001
5,890
634
6,524
477

1,745		 Total

£
16,956
-
16,956
9,392
1,624
11,016
5,940
8,979
2024
£
1,650
-
1,650

Page 15

Little Oaks Pre-School NOTES TO THE ACCOUNTS

14 Movement in funds

Movement in funds
Restricted funds:
Restricted income funds:
BUCKS CC – PiP Incentive
BUCKS CC – Children’s Champion
BUCKS CC – AJA CIN EYPP
Total
Unrestricted funds:
General funds
Total funds		 At 1
September
2024
-

-
-
-
83,313

83,313
 Incoming
resources
(including
other
gains/losses
)
£

7,400

1,000
388
8,788
239,799

248,587
 Resources
expended
£
(7,492)

(1,084)
(407)
(8,983)
(221,396)

(230,379)		 At 31
August
2025
£
(92)
(84)
(19)
(195)
101,716
101,521

Purposes and restrictions in relation to the funds: Restricted funds: BUCKS CC – PiP Incentive Funds earmarked to support disadvantaged children.

BUCKS CC – Children’s Champion Restricted to cost of resources and training to support children in the area of communication

BUCKS CC – AJA CIN EYPP Restricted to staffing costs, resources and training to support children within the care system

15 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets
Net current assets		 Unrestricted
funds
£
5,940
101,521
107,461
 Total
£
5,940
101,521
107,461

Page 16

Little Oaks Pre-School NOTES TO THE ACCOUNTS

16 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2025
Land and
buildings
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
£
amounted to:		 2025
2024
Other
Land and
buildings
£
£
2025
£
3,041		 2024
Other
£
2024
£
2,552

Page 17

Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 August 2024

Income and endowments from:
Donations and legacies
Donations and gifts from
individuals
Donations and gifts from
Non-Charitable Organisations
Revenue grants from government
and public bodies
Revenue grants for COVID-19 (JRS
Grants)
Charitable activities
PP - Fees received from Parents
AT - Milk Sales
AT - School Uniform Sales
Other trading activities
Income from fundraising events
Other
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Donations and gifts from
individuals
Total of expenditure on raising
funds
Charitable activities
PP - Fees received from Parents
AT - Milk Sales
AT - School Uniform Sales
Student Activities, Trips & Events
Governance costs		 -
-
-
1,059
322
1,073
1,205
3,658
Unrestricted
funds
2025
£
2,985
-
208,454
-
211,439
26,644

326
890
27,860
501

501
-

-
239,800		 Restricted
funds
Total funds
Total funds
2025
£
2025
£
2024
£
-
2,985
1,113
-
-
4,154
8,788 217,242
162,776
-
-
-
8,788
220,227
167,492
-
26,644
24056
-
326
571
-
890
1,154
-
27,860
13,902
-
501
630
-
501
630
-
-
-
- -
-
8,788
248,588
187,183
-
-
76
-
-
76
-
-
76
8
1,067
2,780
-
322
428
-
1,073
1,717
-
1,205
1,725
8
3,666
6,650

Page 18

Little Oaks Pre-School

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Annual General Meeting Costs
Total of expenditure on charitable
activities
Other expenditure
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff entertainment
Staff training
Staff welfare
Other Staff Cost
Premises costs
Rent
Rates
Premises cleaning
Premises repairs and maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures & Fittings
Depreciation of Computer
Equipment
Equipment expensed
General insurances
Information and publications
Postage and couriers
Stationery and printing
Subscriptions
Telephone, fax and broadband
Entertainment
Legal and professional costs
Independent examination fees
Other legal and professional costs
Advertising
Total expenditure of other costs
Total expenditure
Net gains on investments		 -
-
3658
-

-
180,452

4,229
3041
-
207
413
515
188,857
14,070

-
6,645
-
20,715
634
990
276
1,632
-
-
840
124
-
446
4,942
1,650
1,573
3,223
217,143
221,396
-		 -
-
517
-
-
517
8
3,666
6,650
-
-
95
-
-
95
4,300
184,752
165,189
-
4,229
3,858
-
3,041
2,552
-
-
363
403
610
2,036
-
413
515
1200
-
4,703
193,560
175,198
-
14,070
14,630
-
-
361
344
6,989
5,406
-
-
115
344
21,059
20,512
-
634
634
-
990
990
3,928
4,207
2,378
-
1,632
1,188
- -
171
-
-
12
-
840
497
-
124
903
-
-
- 446
591
3,928
8,870
7,364
-
1,650
1,650
-
1,573
323
-
187
-
3,223
2,160
8,983
226,127
205,329
8,983
-
230,379
-
212,055
-

Page 19

Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Net (expenditure)/income

18,404 (195) 18,209 (12,888)

Page 20

Little Oaks Pre-School DETAILED STATEMENT OF FINANCIAL ACTIVITIES

Net (expenditure)/income before other 18,4045 (3,540) 12,812(195)2 18(3,540) 9 ,2 (3,540) 0972 (12,888)9,2(39, gains/(losses) Other Gains - - - - Net movement in funds 18,4044 (3,540) 12,812 (195)2 18,209 (3,540) 9,272 (3,540) (12,888) 9,2(39,

Page 21