2025-08-31-accounts

Charity registration number.. 1039880 Sunny Corner Pre-school Annual Report and Accounts for the Year Ended 31 August 2025

Sunny Corner Pre-school Contents Referen￿ and Administrative Details Independent Examiner's Report statement of Financial Activiti Balan￿ Sheet Notes to the Financial Statements 5t012

Sunny Corner Pre-school Reference and Administrative Details Charity Registration Number 1039880 Registered Office Chynoweth Lane st Hilary PENZANCE TR20 9DR Independent Examiner Crane & Johnston C&J Ltd Chartered Certified Accountsnts 11 Alverton Terrace Penzan Cornwall TR18 4JH Page I

Sunny Corner Pre-school Independent Examiner's Report to the trustees of Sunny Corner Pre- School ('the Charity,) I report to the charity trustees on my examination of the accounts of the Charty for the year ended 31 August 2025. Responsibilitie$ and basis of report A5 the charity'5 trustees of the Charity you are responsible for the preparation of the accounts in accordanTr with the requirements of the Charities Att 2011 ('the 2011 Act,). Having satisfied myself that the accounts of the Charity are not required to be audited, I report in respect of my examinatlDn of your charity's accounts as carried out under section 145 of the Charitie5 Act 2011 Cthe 2011 ACV). In carrying out my examination I have ft)Ilowed the Dirertions given by the Charty Commi55ion under secbon 145(51(b) of the 2011 Act. Independent examinerfs statement I have completed my examinatictn. I confirm that no matters have come to my attention in connethon with the examination giving me cau* to believe,. l. accounting records were not kept in respect of Sunny Corner Pre-school a5 required by 130 of the 2011 Art,. or 2. the accounts do not accord wff(h those records. or 3. the accounts do not comply with the accounting requirements con￿MIng the form and content of activities Set out in the charities (accounts and reports) regulations 2008 Att other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods dnd prinaple5 of the Statement of Recommended Prattl￿ for accounting and repo￿ng by charities [applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I h8ve no concerns ancl have come across no other matters in connecbon with the examination to which attention should be drawn in thi5 report in order to enable a proper understanding of the accounts to be reached. Mr N Hallam FCCA Crdne & Johnston Chartered Certified Actountsnts 11 Alverton Terrace Penzan Cornwall TR18 4JH 20 October 2025 Page 2

Sunny Corner Pre-school Statement of Flnancial Artivities for the Year Ended 31 August 2025 (Including Income and Expenditure Account and Ststement of Total Recognised Gains and Losses) Total 2025 Total 2024 Unrestricted Note Income and Endowments from: Charitable activities other trading activities Investment Income 104,073 1,550 715 104,073 1,550 715 98,184 1,295 721 Total income 106 338 106 338 100 200 Expenditure on: Charitable activities 109 905 109 905 ioi ooi Totsl expenditure 109 905 109 905 ioi ooi Net expenditure 801 Net movement in fund5 (3,5671 (3,567) (801) Reconciliation of funds Total funds brought forward Total funds carried fornard 147 525 147 525 148 326 12 143 958 143 958 147 525 All of the tharity's activth.es derive from continuing operadons during the above tNo periods. The funds breakdown for 2024 Is shown in note 12. The notes on pages 5 to 12 form an integral part of these financial statements. Page 3

Sunny Corner Pre-school (Registration number: 1039880) Balance Sheet as at 31 August 2025 2025 2024 Note Fixed assets Tangible assets 35,772 36,895 Current assets Debtors Cash at bank and in hand ID 2,216 107 194 109,410 1,953 110 313 112,266 Credltors: Amounts falling due within one year Net current assets li 108 186 110 630 Net assets 143 958 147 525 Funds of the charity: Unre5trRcted income funds Unrestricted funds 143 958 147 525 Totsl fvnds 12 143 958 The financial statements on pages 3 to 12 were approved by the trustee5, and authorised for issue on 17 October 2025 and signed on their behalf by; chel Richard5 Trustee Judith Ga Trustee The notss on pages 5 to 12 form an integral part of these fin4naal statsments. Page 4

Sunny Corner Pre-school Notes to the Financial Statements for the Year Ended 31 August 2025 l Accounting policies Summary of significant accounting policles and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policie5 have been consistently applied to all the years presented, unless Otherwise stated. ststement of compllance The financial statements have been prepared in accordan￿ with Accounting and Reporting by Charities.. Statement of Recommended Prattl￿ (applicable to charities preparing their accounts in accordan with the Financial Reporling Standard applicable in the UK and Republic of Ireland IFRS 102)) li55ued in October 2019) . (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Ba515 of preparatlon Sunny Comer Pre-school meets the definition of a public benefit entity under FRS 102. Assets and liabilities are iniknally rerognised at historical cost or transartion value unle55 Otherwise stated in the relevant accounting poliry notes. Going c0Th￿rn The trustees consider that there are no matsrial uncertainties about the charttys ability to continue as a going concern nor any slgnificant areas of uncertainty that affett the carrying value of assets held by the charity. Income and endowments Voluntary income, induding donations, gifts, legaaes and grants that provide the core funding or are of a general nature 15 recognlsed when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measU￿d with sufficient reliability. Donations and/egac￿S Donat￿)n5 and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured Grants receivabk+ Grants are recognised when the Charty has an entidement to the funds and any conditions linked to the grants have been met. whe￿ performan￿ Cond￿l0￿S are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balan￿ sheet a5 deferred income to released. Donatedsetvice5 andfacllltles In accordance with the Charities SORP (FRS 102). the time provided by general volunteers is not recognised. Page 5

Sunny Corner Pre-school Notes to the Financial Statement5 for the Year Ended 31 August 2025 Charitable ￿VItIEs Income from charitable actIviti￿ includes income recogni5ed as earned (as the related goods or Setvi￿S are provided) under contract, otherincome Material incoming ￿SOurceS from tsx claim5 are included in the Statement of Finanaal A￿vItIeS at the same time as the gift to which they relate. Expenditure l expenditure i5 recogni5ed On￿ there Is a legal or constructive obligation to that expenditure, it is probable 5etUement is required and the amount be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costrs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support Costs are allocated basecj on the spread of staff costs. Ralslng funds Costs of generating fund5 are the costs associated with attracting voluntsry income. Charitsble acbvities Charitable Èxpenditure Compris￿ those costs incurred by the tharity in the delivery of its activities an ServI￿S for its beneficiaries. It include5 both costs that can be allocated directly to such activitie5 and those costs of an indirett natu￿ newsary to support them. Support Costs Support costs include central funcbons and have been allocated to attivity cost categorSes on a ba515 consistent with the use of resour￿5, for example, allocating property costs by floDr are35, or per capita, staff costs by the time spent and other costs by their usage. Governan￿ costs These include the costs attributsble to the charity's compliance with constitutlonal and statutDry requirements, including audit, strategic management and tru5tee5 meetings and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Att 2010 and the￿[ore it meets the definition of a charity for UK corporation tax purposes. Accordingly, the charity is potentially exempt from traxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the corpora￿on Tax Act 2010 or SectiDn 256 of the Taxation of Chargeable Gains Att 1992, to the extent that such income or gains are applied exclusively to charttable purptrses. Page 6

Sunny Corner Pre-school Notes to the Financial Statements for the Year Ended 31 August 2025 Tangible fixed assets Tangible fixed assets are stated at cost less dep￿aati0n. Depreciation is provided at rates calculated to write off the cost le55 estimated residual value of each asset over its expe(ted useful life, as follow5., Individual fixed assets costing £100 or mDre are capitalised at cost Depretiation and amortisation Depreciation is provided on tangible fixed assets so as to writs off the c05t or valuation. less any esdmated residual value, over their expected useful economic life as follows.. Asset class Depreclation method and rate 200/0 per annum on a reducing balance ba51S 250/0 per annum on a reducing balan￿ basis 50/D per annum on a reduang balance basis Furniture and equipment Computers Leasehold buildings Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that a￿ readily convertible to a known amount of cash and are subject to an insignificant rifk of change in value. Trade Creditors T￿de ￿dItorS are obligations to pay for goods or service5 that have been acqulred in the ordinary course of business from suppliers. Accounts payable are classified as current liabilitie5 if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least IN4elve months after the reporting date. If there is an unconditional right to defer Settlement for at least tWe￿e months after the reporting date, they are presented as non-current Trade creditors are recognised initially at the transartlon pr(￿ and subsequently measured at amortised cost using the effectve intsre5t method. Fund structure Unrestricted income funds are general fund5 that are avaSlable for use at the trust￿ discretion in ft}rtherèn￿ of the objectwes of the charity. Designated fijnds are unrestricted funds set aside for speufic purposes at the discretion of the trustees. Restricted funds are subject to specific conditions by donor5 and grant making bodies as to how they may be used. The purposes and uses of the restrirted funds are set out in the notes to the aca)unts. Page 7

Sunny Corner Pre-school Notes to the Financial Statements for the Year Ended 31 August 2025 Financial instruments The charity only has financial assets and financial liabilities of a knnd that qualify as basic financial instnjments. Basic financial instruments are initially recognised at transaction value and subsequenuy measured at their setdement value. 2 Income from charitable acttvities Unrestricted funds General Total 2025 Total 2024 Local aLrthorlty funding Fee5 Other income 100,431 3,503 139 104 073 100,431 3,503 139 104,073 87,846 10,112 226 98,184 3 Income from other trading activltles Unrestricted fund5 General Total 2025 Total 2024 Fundraising 4 Investment Income Unrestrlrted funds General Totsl 2025 Total 2024 Inte￿st ￿CeIvable and similar income,. Bank interest 715 715 721 Page 8

Sunny Corner Pre-school Notes to the Flnancial Ststements for the Year Ended 31 August 2025 5 ExpendItU￿ on charitable artivities Unrestrfcted funds General Day care 2-5 years.. Total 2025 Total 2024 Note Salaries Premises costs Toys and equipment Telephone and stab"onery Sundrie5 Allocated 5UPPOrt costs Governan￿ costs 71,040 11,292 2,792 683 753 21,649 71,040 11,292 2,792 683 753 21,649 60,741 11,211 2,752 452 1,082 23,299 109 905 109 905 IDI 001 6 Analysls of governance and support costs Charitable activltie5 2025 2024 Management and finan￿ staff Property costs other costs 14,982 4,170 15,054 4,912 23,299 Governance costs 2025 2024 Salaries Independent examination and accounts 412 414 1,696 Page 9

Sunny Corner Pre-school Notes to the Ffnancial ststsments for the Year Ended 31 August 2025 7 Trustees remuneration and expenses No trustees, nor any persons connetted with thern, have receNed any remurEration from the charity during the year. 8 Staff costs The aggregate payroll costs were as follows.. 2025 2024 Wage5 and salarie5 Penslon costs 84,862 74,866 No employee re￿iVed emliluments of more than £60,000 during the year. The average number of full time employees, analysed by function, was 2025 Number 2024 Number Attivities to further the charl￿5 objects Management and administration 9 Tangible r￿ed assets Land and bulldings Furniture and equipment Total C05t At I September 2024 AdditiDn5 96,457 21,233 117,690 At 31 August 2025 118 818 Depreciatlon At I September 2024 Charye for the year At 31 August 2025 Net book value 60,451 20,344 451 80,795 At 31 August 2025 35,772 At 31 August 2024 889 Page 10

Sunny Corner Pre-school Notes to the Financial Statements for the Year Ended 31 August 2025 10 Debtors 2025 2024 Trnde debto P￿paYrnents Other debtors 1,473 743 2,216 1,072 11 Creditors: amounts falling due wlthin one year 2025 2024 Other tsxation and social secLtrity Other creditor5 crua 316 270 12 Funds Balan￿ at i September 2024 Incoming Resources Balance at 31 expended August 2025 Unrestricted funds General 112,525 106,338 (109,905) 108,958 Deslgnatedfunds Contingency reserve Totsl ￿ndS 147 525 106 338 109 905 143 958 Balance at i September 2023 Incoming resources Resources Balance at 31 expended August 2024 Unrestrlcted funds General 113.326 100,200 (ioi,ooi) 112,525 pe￿gnatedfundS Contingency resetve Total funds 100 200 ioi ooi 147,525 Page 11

Sunny Corner Pre-school Notes to the Flnancial Statements for the Year Ended 31 August 2025 The contingency reserve is a fund to meet unexpected expenses should they arise. 13Analysls of net assets between funds Unrestricted Total funds at funds 31 August General 2025 Tangible fixed assets Current a￿ets Current liabilitie5 35,772 109,410 35,772 109,410 Total net assets 143 958 143 958 Unrestricted Total funds at funds 31 August General 2024 Tangible fixed assets Current assets Cur￿ftt liabilrf£ies 36,895 112,266 36,895 112,266 Total net assets 147 525 147 525 Page 12

Trustees, Annual Report forthe period From Period start dale To Period Ènd dale Charity name Sunny Corner Pre School Other names charity is known by Sunny Corner Children's Centre Reglstered charlty number (if any) 1039880 Charity's principal address Chynoweth lane, St Hilary Penzan Cornwall Postcode TR20 9DR Names of the charlty trustees who manag8 the charity Trustee name Offtce Ilf any) Chairperson Treasurer Secretary Member Dates acted Èf not for whole year Namp of p¢r5on lor bodyl ¢ntTr*led appDinttrustee lif any) Members Members Members Judith Gardner Rach&l Richards Alexandra Uren 0510112025 13110116 ongoing 0211212021 Amber Kliskey 30-11-22 Member Names of the trustees for the charity, if any, (for oxample, any custodian trustees) Name Dates acted if not for whole ear Names and addresses ot advlsers (Optlonal informatlonl e of adviser Name Address Name of Ghlef executlve or names of $enior staff members (Optional information) Manager: Lucy Jenkin TAR1

Descrlptlon of the charity's trusts Early Years Alliance Constitution Type ofgDveming document How the charity Is constituted Association Trustee selection methods Elected by parent body atAGM Additional governance issues {Optional information) You may choose to include additional information, where relevant. about.. policies and procedures adDPted for the induction and training Df trustees., the chariry's Drganisational structure and any wider ne￿Ork with which the chartty works-, relationship with any r8lat6d partios., trustees, consideration of major risks and the syst8m and procedures to manage thèm. To enhance the development and education of children under the statutory school age and to provlde quality chlldcare for children aged 12 months to 4 years old. To 8nsur8 childran make gxcg119nt pro9r&ss in all arèas of develDpmant. To offer support and signpost parentslixrers to various agenoigs as appropriate. Summary of the obJo¢ts of the charlty set out In its governlng document TAR2

1. Pre-school 8ducation for 3 and 4 year olds.
2. Childcare for 12months to 4 year olds.
3. Support and advice for parenvcarers Summary of the main activities undertaken for the public benefit In relation to these objects (Include wlthin this Section tho statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefltl Addltlonal detslls of objedives and activities {Optlonal informatlon) You may choose lo include further ststements, where relevant, about.. policy on grant making., policy programme relatsd investrnent., contribution made by volunteers. TAR3

Summary of the main achiev8ments of the charity during the year We continued to develop our implementation of the EYFS providing high quality care and educalion for all children. We held fundraising events throughout the year, which included raffles and our summer sports day. Fundraising money has be8n put to one sidg and allocated towards having 8 Structure built Dver part of our playground to allow for all year round outdoor play whatev8r the weather. Wa hav8 continued to deliver good qualty transition procedures for children leaving us to start primary school and reports from parentslcarers were all very positive with children setuing well into their new classrooms.The children continue to visit the school and use their library and vislt the reception classroom, The reception teacher also visits the pre school to help with transition. We continued to implernont our buildings improvement plan which will ensure our prefab buildings are properly maintaingd, we have replaced the flooring in tho dining room and rapairgd som8 rotten flooring in tho entrance hall. We are also having quotes to replace our fire alarm systems and are looking to renovate the bathroom facilities for the children in the near future. The Ch8rity maintains a contingency reserve to cover any unforeseen expenses or unexpect8d rgductions in funding. This designated reserve currently stands at £35.000. and it is the policy of the Irustees to add to this when circumstances allow. The aim of the trustees is to hold unrestricted net current assets sufficient lo meet six months, axpenditure. At the balance sheet date unrestricted nel current ass8ts, including the contingenGy fund, amtsunted to £108,186, which meets the trus16e5 aim. Brief statement of the charlty's pollcy on resÈrves Details of any funds materlally in deficit No funds were materially in daficit. Further financial revlew details {Optlonal Inforniationl TAR4

You may choosft to inGlud8 additional information, where relevant about.. the charity's prtncip81 sources of funds (including any fundraising)., how expenditure has supported the key objectives of the charity.. investment policy and objecttves including any èthical investment policy adoptsd. Section F Other optional information The trustees declarp that they have approved the trustefts, report above. Signed on behalf of the charlty's tru$t8gs Signaturg(s) Full nama(s) Judith Gardner Posltlon leg Strcretary, Chair. otc) Chairperson ofthe Committee Date TAR5