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2025-08-31-accounts

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WEEK ENDING FEES (NCC) special
needs
funding		 FEES
(PARENTS)		 STAFFING
COST
REFUNDS		 FUNDRAISING
/DONATIONS		 HOLIDAY
CLUBS		 UNIFORM OTHER TOTAL WEEK ENDING WAGES INLAND
REVENUE		 PENSION SUNDRIES RENT EQUIPMENT EXP. EQUIP. TELEPHONE catering UNIFORM BUILDING ADMIN STAFF
TRAINING		 OTHER/REFUNDS TOTAL
06/09/2024 14488.17 1443.50 24.00 151.50 16107.17 06/09/2024 2765.14 125.05 9.96 15.97 73.42 2989.54
3389.72
3480.04
3538.65
7221.14
4326.19
3198.37
3869.20
7066.82
3148.42
3143.48
3193.63
8989.32
2686.54
3779.80
3323.06
2670.04
6950.55
3181.31
3048.21
2771.67
9563.12
2788.85
3727.42
3115.27
8784.17
3510.28
3441.19
3440.25
3053.11
8924.95
3361.52
3118.65
2774.60
5635.57
5497.04
4139.81
3341.33
3219.73
8556.49
3320.21
3884.39
2844.71
6344.57
4008.31
13/09/2024 504.50 475.50 45.00 1025.00 13/09/2024 2507.83 400.00 125.05 225.01 37.98 24.56 69.29
20/09/2024 339.50 339.50 20/09/2024 2583.83 125.05 86.37 261.31 62.73 360.75
27/09/2024 461.00 78.00 539.00 27/09/2024 2923.79 125.05 40.00 90.33 58.89 300.59
04/10/2024 15735.15 597.00 16332.15 04/10/2024 2466.62 2238.99 125.05 2079.00 51.98 55.09 39.42 100.00 64.99
11/10/2024 406.00 499.50 13.50 919.00 11/10/2024 2654.72 125.05 51.24 1210.92 15.97 58.84 57.44 152.01
18/10/2024 1182.00 603.00 8.50 11.98 1805.48 18/10/2024 2493.09 125.05 447.25 7.18 25.76 79.04 21.00
25/10/2024 0.00 25/10/2024 2904.81 125.05 839.34
01/11/2024 0.00 01/11/2024 2696.63 2237.27 125.05 1386.00 550.00 71.87
08/11/2024 14488.16 384.50 14872.66 08/11/2024 2742.80 125.05 63.84 71.94 15.97 68.83 59.99
15/11/2024 809.00 10.00 819.00 15/11/2024 2619.87 125.05 181.94 30.86 26.53 62.23 97.00
22/11/2024 34.00 4.00 38.00 22/11/2024 2609.06 125.05 120.54 72.18 50.17 216.63
29/11/2024 236.00 236.00 29/11/2024 2674.84 2130.55 125.05 16.76 1980.00 70.82 39.24 88.04 1864.02
06/12/2024 11855.97 638.50 12494.47 06/12/2024 2516.01 125.05 15.97 29.51
13/12/2024 210.00 26.50 236.50 13/12/2024 2933.13 125.05 92.05 64.02 30.66 214.39 320.50
20/12/2024 249.00 120.00 369.00 20/12/2024 3055.46 125.05 42.55 100.00
27/12/2024 356.10 356.10 27/12/2024 2544.99 125.05
03/01/2025 17536.49 416.42 1296.50 19249.41 03/01/2025 2442.94 2827.20 125.05 1485.00 70.36
10/01/2025 237.00 100.50 337.50 10/01/2025 2626.20 100.00 125.05 6.99 15.97 78.40 228.70
17/01/2025 552.50 65.00 617.50 17/01/2025 2606.54 125.05 45.61 189.16 27.61 54.24
24/01/2025 1057.05 243.00 1300.05 24/01/2025 2581.15 125.05 14.95 50.52
31/01/2025 855.50 855.50 31/01/2025 2711.13 2035.35 125.05 1980.00 58.70 61.89 2591.00
07/02/2025 17216.52 709.50 125.05 18.50 18069.57 07/02/2025 2597.26 125.05 15.97 50.57
14/02/2025 17.50 8.00 25.50 14/02/2025 2546.88 125.05 381.58 30.05 61.86 582.00
21/02/2025 0.00 21/02/2025 2632.22 125.05 358.00
28/02/2025 389.50 389.50 28/02/2025 2475.20 1920.94 125.05 1485.00 177.25 50.73 2550.00
07/03/2025 13197.05 518.00 13697.05 07/03/2025 3265.16 125.05 40.00 15.97 64.10
14/03/2025 640.00 224.50 864.50 14/03/2025 3027.26 116.59 72.62 26.45 53.27 145.00
21/03/2025 487.50 487.50 21/03/2025 2792.79 116.59 41.99 82.40 47.68 358.80
28/03/2025 234.20 756.03 990.23 28/03/2025 2735.29 116.59 15.94 21.95 59.96 103.38
04/04/2025 300.00 300.00 04/04/2025 3002.56 3134.07 127.54 2079.00 158.98 301.00 15.97 89.62 16.21
11/04/2025 13777.00 500.00 14277.00 11/04/2025 2978.61 135.99 128.99 69.99 47.94
18/04/2025 894.50 894.50 18/04/2025 2876.82 135.99 25.51 80.33
25/04/2025 2166.67 193.00 2359.67 25/04/2025 2561.21 135.99 77.40
02/05/2025 42.50 64.00 106.50 02/05/2025 2737.25 1405.29 135.99 1188.00 65.69 26.97 60.18 16.20
09/05/2025 13776.99 936.50 14713.49 09/05/2025 2810.52 136.88 113.62 143.20 16.68 66.14 2210.00
16/05/2025 605.00 43.00 648.00 16/05/2025 3026.19 136.88 28.10 55.81 892.83
23/05/2025 71.50 71.50 23/05/2025 3052.69 136.88 40.00 58.38 53.38
30/05/2025 270.00 1203.50 4320.00 5793.50 30/05/2025 2697.04 136.88 385.81
06/06/2025 13777.01 200.00 13977.01 06/06/2025 2643.23 1607.26 136.88 1728.00 72.99 16.68 2351.45
13/06/2025 294.00 294.00 13/06/2025 2704.50 136.88 46.21 141.79 26.99 50.28 183.56 30.00
20/06/2025 31.50 31.50 20/06/2025 2930.71 136.88 236.89 67.94 511.97
27/06/2025 2008.28 42.00 2050.28 27/06/2025 2568.24 136.88 17.94 59.91 61.74
04/07/2025 100.00 347.00 447.00 04/07/2025 2665.22 1658.23 136.88 1728.00 89.98 50.05 16.21
11/07/2025 13776.99 63.00 13839.99 11/07/2025 3278.15 136.88 36.89 33.94 16.68 50.37 455.40
18/07/2025 1178.88 676.00 1854.88 18/07/2025 2782.06 136.88 85.13 26.24 53.16 3083.47
3618.57
25/07/2025 66.50 63.00 129.50 25/07/2025 3032.26 136.88 299.37 27.60 56.11 66.35
01/08/2025 240.00 240.00 01/08/2025 3368.12 136.88 208.53 290.00 27.60 4031.13
7400.26
2836.55
4038.51
2943.29
08/08/2025 17927.06 17927.06 08/08/2025 3006.28 1863.83 136.88 2268.00 108.59 16.68
15/08/2025 92.82 92.82 15/08/2025 2665.67 136.88 7.98 26.02
22/08/2025 7.00 7.00 22/08/2025 2666.27 136.88 196.43 970.00 68.93
29/08/2025 12576.31 280.00 12856.31 29/08/2025 2557.40 136.88 88.15 136.98 23.88
200325.37 416.42 20253.53 4445.05 144.00 0.00 699.00 18.98 226284.35 143343.64 23558.98 6724.58 184.91 19386.00 6203.66 4117.51 518.96 2489.53 568.71 0.00 16837.13 379.41 0.00 224313.02
33880.71 amount in bank at
start ofyear
cash in hand at
start ofyear
money in hand
cash in hand at end
ofyear
amount in bank at
end ofyear
amount in bank at
start ofyear
0.00 cash in hand at
start ofyear
33880.71 money in hand
0.00 cash in hand at end
ofyear
35852.04 amount in bank at
end ofyear

Little Nippers Pre-School

Charity Number 1036702

Trustees' Report and Unaudited Accounts

31 August, 2025

Little Nippers Pre-School

Contents

Pages
Trustees' Annual Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7 to 13
Statement of Cash flows 14
Detailed Statement of Financial Activities 15 to 16

Page 1

Little Nippers Pre-School

Trustees Annual Report

Little Nippers Pre-School

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August, 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Number 1036702

Principal Office

Python Hill Primary School Kirklington Road Rainworth Nottinghamshire NG21 0JZ

Trustees

The following trustees served during the year:

Little Nippers Pre-School Management Committee

Chairperson Danielle Wilson Ttreasurer Jeannette Booth Secretary Stacey Vaughan

Accountants

Brealey and Newbury Accountants 8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN

Bankers

Santander Bridle Road Bootle L30 4GB

OBJECTIVES AND ACTIVITIES

The main aim of the charity is to enhance the development and education of children under statutory school age. Overall management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution. Day to day project activity is managed by paid staff.

Page 2

Little Nippers Pre-School

Trustees Annual Report

ACHIEVEMENTS AND PERFORMANCE

Little Nippers Preschool continues to serve the local area and welcomes children between the ages of 2 and 5 years, until they enter full time education. Our aim is for all children in our environment to feel safe and valued, with our objectives being that children should develop independence, social skills and knowledge through play. Little Nippers Pre-School provides a stimulating place for children to learn and expand their experiences between home and school. Activities are varied and imaginative, encouraging children to learn at their own pace. Pre-School sessions typically include circle time, outdoor play, including our mud kitchen, (weather permitting), story time, song time and snack, as well as free play. Little Nippers Preschool offers childcare between 8.45am and 3.15pm Monday to Friday, during school term times, with a breakfast club offered between 7.30am and 8.45am. The PreSchool is run by a voluntary Management Committee who ensures that Pre-School stays rooted in our community and reflects the needs of the children. The Pre-school was OFSTED inspected in July 2024, and we received the rating GOOD! Since our last Ofsted inspection, we have been completing lots of training courses and making sure all of our staff and committee members are up to date with the new policies and procedures due to take place soon.

FINANCIAL REVIEW

The accounts for the period 01-09-2024 to 31-08-2025 were presented and compared with the previous year. Rent continues to be increased annually by The Forge Trust, this together with the increase in minimum wages and the rising cost of living means that we are constantly reviewing the cost paid, by parents and carers, for sessions. We also review the cost of the pre-school uniform every April too. Finances will continue to be reviewed at every committee meeting with particular consideration given to staffing levels and staff: children ratio. There are currently 8 members of staff on a day to day basis, and we have 1 bank staff on our payroll at this moment in time. 24th of March 2025 we were given a notice period to vacate the current premises and move to the treehouse (currently located on the same site). We are looking forward to the move however we have had 2 members of staff hand their notice in due to them wanting to expand their knowledge and achieve more.

I declare, in my capacity of charity trustee, that the trustees have approved the report above and that they have authorised me to sign it on their behalf.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is operated under the rules of its constitution adopted 30th September 1985, amended 12th June 2006 and 24th June 2010.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Danielle Wilson Trustee 03/07/2026

Page 3

Little Nippers Pre-School

Independent Examiners Report

Independent Examiner's Report to the trustees of Little Nippers Pre-school

I report to the trustees on my examination of the financial statements of Little Nippers Pre-school for the year ended 31 August, 2025 which comprise 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 financial statements 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 financial statements 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:

• the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.

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 in order to enable a proper understanding of the financial statements to be reached.

Andrew Brealey

Brealey and Newbury Accountants 8 High Street Mansfield Woodhouse Mansfield Nottinghamshire NG19 8AN

03/07/2026

Page 4

Little Nippers 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
Total
Expenditure on:
Raising Funds
5
Other
6
Total
Net gains on investments
Net income/expenditure
Transfer between funds
Ney income/(expenditure) before gains/losses
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 2025
£
144
221,838
221,982
2,490
215,979
218,469
0
3,513
-
3,513
-
3,513
47,882
51,396
Unrestricted
Funds		 2025
2024
£
£
144
5,695
221,838
181,943
221,982
187,638
2,490
2,487
215,979
188,124
218,469
190,612
0
0
3,513
(2,974)
-
-
3,513
(2,974)
-
-
3,513
(2,974)
47,882
50,856
51,396
47,882
Total Funds
Total Funds

Page 5

Little Nippers Pre-School

Balance Sheet as at 31 August, 2025

Charity Number 1036702

Notes
Fixed Assets
Tangible Assets
9
Current Assets
Cash at bank and in hand
Creditors: Amount falling due within one year
10
Net current assets
Total asets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
11
Unrestricted funds
11
General funds
Reserves
11
Total funds		 2025
£
16,691
16,691
35,563
35,563
(858)
34,705
51,396
51,396
51,396		 2024
£
14,711
14,711
33,999
33,999
(828)
33,171
47,882
47,882
47,882

Approved by the trustees on 31 August, 2025

Danielle Wilson Trustee 03/07/2026

Page 6

Little Nippers 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

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

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 reported expenditure gross in the SoFA.

Donations and Voluntary income received by way of grants, donations and gifts is included in the the legacies 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 gift/donation donations and gifts to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) where and facilities 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.

Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value at revaluation of fixed the end of the year. assets

Gains/(losses) on investment assets

This includes any gain or loss on the sale of investments.

Page 7

Little Nippers Pre-School Notes to the accounts for the year ended 31 August, 2025

Expenditure

Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

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:

Equipment 18%% Reducing Balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other shortterm 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.

Page 8

Little Nippers Pre-School Notes to the accounts for the year ended 31 August, 2025

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.

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.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 9

Little Nippers Pre-School Notes to the accounts for the year ended 31 August, 2025

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and Legacies
Charitable Activities
Total
Expenditure on:
Raising Funds
Other
Total
Net income
Ney income/(expenditure) before gains/losses
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations
4
Income from charitable activities
Parents Fees
Notts County Council/ Gov Funding
Special Needs
Holiday Club
Sundry
Uniform Sales		 Unrestricted
£
144
144
Unrestricted
£
20,397
200,307
416
-
19
699
221,838		 2024
2024
£
£
5,695
5,695
181,943
181,943
187,638
187,638
2,487
2,487
188,124
188,124
190,612
190,612
(2,974)
(2,974)
(2,974)
(2,974)
-
-
(2,974)
(2,974)
50,856
50,856
47,882
47,882
Total
Total
2025
2024
£
£
144
5,695
144
5,695
Total
Total
2025
2024
£
£
20,397
21,189
200,307
159,254
416
881
-
-
19
110
699
509
221,838
181,943
Unrestricted
Funds
Total Funds

Page 10

Little Nippers Pre-School Notes to the accounts for the year ended 31 August, 2025

5
Expenditure on raising funds
Fundraising trading costs
6
Other expenditure
Employee costs
Premises costs
General administrative costs
Legal and professional costs
7
Net income/(expenditure) before transfers
This is stated after charging:
Depreciation of owned fixed assets
8
Staff Costs
Salaries and wages
Staff Training
Staff welfare
Pension Costs
Amortisation, depreciation, impairment,
profit/loss on disposal of fixed assets		 Unrestricted
£
2,490
2,490
Unrestricted
£
170,280
30,809
3,742
9,041
2,107
215,979
2025
£
3,742
2025
£
162,222
640
569
6,850
170,280		 Total
Total
2025
2024
£
£
2,490
2,487
2,490
2,487
Total
Total
2025
2024
£
£
170,280
158,948
30,809
17,388
3,742
3,229
5,655
7,731
2,107
828
212,593
188,124
2024
£
3,229
2024
£
151,801
641
759
5,746
158,948

No employee received emoluments in excess of £60,000.

Page 11

Little Nippers Pre-School Notes to the accounts for the year ended 31 August, 2025

9 Tangible Fixed Assets

Cost or revaluation
As at 01 September, 2024
Additions
As at 31 August, 2025
Depreciation and impairment
As at 01 September, 2024
Depreciation charge for the year
As at 31 August, 2025
Net book values
As at 31 August, 2025
As at 31 August, 2024
10
Creditors:
amounts falling due within one year
2025
£
Accruals
858
858
11
Movement in funds
£
£
Unrestricted funds:
General funds
47,882
221,982
Total funds
47,882
221,982
As at 01
September,
2024
Incoming
resources
(including
other
gains/losses)		 Equipment
£
27,126
5,722
32,848
12,415
3,742
16,157
16,691
14,711
£
(218,469)
(218,469)
Resources
expended		 Total
£
27,126
5,722
32,848
12,415
3,742
16,157
16,691
14,711
2024
£
828
828
£
51,396
As at 31
August, 2025
51,396

12 Analysis of net assets between funds

Fixed assets
Net current assets		 £
£
16,691
16,691
34,705
34,705
51,396
51,396
Unrestricted
Funds
Total

Page 12

Little Nippers Pre-School Notes to the accounts for the year ended 31 August, 2025

13 Reconciliation of net debt

£
Cash and cash equivalents
33,999
33,999
Net debt
33,999
Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as
2025
2025
Other
£
£
Operating leases with expiry date:
Pension commitments
2025
£
6,850
As at 01
September,
2024
Land and
Buildings
The pension cost charge to the charity
amounted to:		 Cash flows
£
1,563
35,563
1,563
35,563
1,563
35,563
follows:
2024
2024
Other
£
£
2024
£
5,746
As at 31
August, 2025
Land and
Buildings

14 Commitments

Page 13

Little Nippers Pre-School Statement of Cash Flows for the year ended 31 August, 2025

Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Increase in trade and other payables
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Net cash used in investing activities
Net cash from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Components of cash and cash equivalents
Cash and bank balances		 2025
2024
£
£
3,513
(2,974)
3,742
3,229
30
42
7,285
297
5,722
-
(3,887)
5,722
-
(3,887)
-
-
1,564
(3,590)
33,999
37,589
35,563
33,999
35,563
33,999

Page 14

Little Nippers Pre-School Detailed Statement of Financial Activities for the year ended 31 August, 2025

2025
£
Income and endowments from:
Donations and legacies
Donations
144
144
Charitable activities
Parents Fees
20,397
Notts County Council/ Gov Funding
200,307
Special Needs
416
Holiday Club
-
Sundry
19
Uniform Sales
699
221,838
Total income and endowments
221,982
Expenditure on:
Costs of other trading activities
Catering
2,490
2,490
Total of expenditure on raising funds
2,490
Employee costs
Salaries/wages
162,222
Pension Cost
6,850
Staff training
640
Staff welfare
569
170,280
Premises cost
Rent
19,386
Premises cleaning
718
Premises repairs and maintenance
10,706
30,809
General administrative costs, including depreciation and amortisation.
Depreciation of equipment
3,742
Repairs and maintenance
3,786
Information Technology
1,583
Insurance
1,803
Stationery and printing
721
Sundry expense
629
Telephone, fax and broadband
519
12,782
Unrestricted
Funds		 2025
2024
£
£
144
5,695
144
5,695
20,397
21,189
200,307
159,254
416
881
-
-
19
110
699
509
221,838
181,943
221,982
187,638
2,490
2,487
2,490
2,487
2,490
2,487
162,222
151,801
6,850
5,746
640
641
569
759
170,280
158,948
19,386
16,542
718
-
10,706
846
30,809
17,388
3,742
3,229
3,786
2,741
1,583
-
1,803
-
721
3,487
629
1,005
519
499
12,782
10,961
Total Funds
Total Funds

Page 15

Little Nippers Pre-School

Detailed Statement of Financial Activities for the year ended 31 August, 2025

Legal and professional costs
Accountancy and bookkeeping
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income/(expenditure) before other
gains/Losses		 1,249
858
2,107
215,979
218,469
-
3,513
3,513
-
3,513
47,882
51,396		 1,249
858
2,107
215,979
218,469
-
3,513
3,513
-
3,513
47,882
51,396		 -
828
828
188,124
190,612
-
(2,974)
(2,974)
-
(2,974)
50,856
47,882

Page 16