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CAF BANK ACCOUNT- PRE-SCHOOL (CX)08302)
SUMMARY
01.09.2024 - 31.08.2025
CAF BALANCE AT 01.09.2024
£30. 805.74
ACCREDITED RECEIPTS
93, 016.78
TOTAL
£123. 822.52
DEBITED PAYMENTS
-£104. 965.72
TOTAL BALA
NET/SURPLUS
£18. 856.80
CAF BALAN￿ AT 31.08.2025
£18. 856.80

Independent •xamlner's r•port to the trust•e3 of Y•atmpton Proschooi
I report to the twstces on my examination of th9 accounts of tho Yealmpton Preschool
(the Tnjstl for the year er￿ed 31 August 2025.
Responslbiiitles and basis of r•port
As the chsrity trustees of the Trustyou are responsibleforthe preparation of the accounts
in accordanco With the requirements of the CharitiesAct 2011 1.the Aci.).
I report in respeet of my examination of the Trusys accounts carriod out under s. 145 of
the 2011 A￿ and in carrying out my examination I have fouowed ali the applicable
Directions &ven by the Charity Commission under s. 145(5){b) of the ACL
Indepènderrt examlner'$ statement
I have completed my examinatlOn_ I confimi that no materi81 matters havo come to my
anention in connection the examination giiqng me cause to betieve that in aty
matgrial ￿pect
(1 iaccounting ro¢ords were not kepi in respect of the Trust as required by section 130 of
the Actr. or
(2)the accounts do not accor(l Mryth t*￿Se rocords.
I have no Concems and havB come across no other matters in connoction with the
examination io which atteniion should be drawn in this report in order to enable 8 propor
tsnderstan
in8 of the accounts to be reached.
Signed
N8me.- Tamsin Trind9r FCA
Relevant professional qualification Or body. ICAEW (Chartered A¢countant)
Addr<ss: E8erton House. Torr Lane. YeaEmpton, Devon PLB 2HW
Date: 6 February 2026

Additional Notes:
Control8 environm9nt. If not alroady, a dual banking approv81 systom ought to be in place
Istaff permittingi. Suggest a credrt card for the Proschool too. It appears 8S though Laura
makes purchaso dccisions. reimbufses herselt with no separate approval. If thi5 IS thc
case. l undersiand why. Its efficiont and simpla in a small workplace BUT an extr8
approval I￿Uld protect Laura's POSlEion. 8houid anyone ever ch8Uenge anything.
Additional recordsl audit trail should be tncluded for the roviewer. Thero are a couplo of
things where I ha(1 to'guos3'wh8t had happened.
Computer purchase from famity member?_ is thi$ an appropriale amount for what was
purchased. Littte info gJ"ven.
Error-transfer in and out offundraisingaccount/grnnt Ivnded wtem. Looks confusingand
an explanation would have helped here.
Other matters: 18 the of £11 k Caused by difficulty in managing ratlos i.e. staffing
abovetheievelsrequired?Oristhefundingperheadgenuinelynotenou8hto breakeven?
What is the plan here? Very Little of the cost base can be reduced. Increase in fundraisin
Another yearwith 8 similar Ioss 8nd the reserves figuros wiu be worryinwy low. You knry¥v
811 this. just want to make sure it's logged.
Il r,1.