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2025-07-31-accounts

Trustees’ Annual Report for the period

From 1 August 202 To 31 July 2025

Charity name: Barn Owls Etchingham Pre-School

Charity registration number: 1041020

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 by encouraging parents to
understand and provide for the needs of
their children through community groups.
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
Provision of education and childcare
through play for under 5s in the local
community.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 Confirmed

Achievements and Performance

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 The charity continue to provide excellent
early years education to local 2 to 4 year
olds.
We had 36 children on the roll with 16 of
those leaving to go to primary school.
The annual parent survey once again
provided excellent feedback on the quality
of care and education provided by our staff,
ratifying the hard work that has been put in
by all concerned.
External fundraising events were not held
during the year but we plan to carry out
another one in the following year end to
help reduce the deficit suffered this year.

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 At the year end, despite making a deficit,
we still had a healthy cash balance of
approximately £22k.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 We aim to keep a healthy cash reserve to
help us to weather any challenging years
and enable us to pay for any unforeseen
outgoings.
Amount of reserves held Para 1.22 Se above
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 No concerns over going concern currently.

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

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47 The charity’s principle source of funding
comes from funded childcare, which is
distributed by the East Sussex County
Council. This accounted for approximately
90% of income with the majority of the
remainder coming from private fees.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 N/A
A description of the principal
risks facing the charity
Para 1.46 The principle risks facing us are the
reliance on central funding on the one hand
and rises to national living wage on the
other. If government funding is not
increased in line with NLW increase, this
leaves us with a deficit, which will need to
be plugged through other means. Inevitably
this means rises in parent fees but as these
only represent approx. 10% of our income
source, it is unlikely to be able to plug a
substantial deficit, should this arise.

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Constitution
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 Election or re-election of trustees bi-
annually and any member of the
Association may put themselves forward.

Reference and Administrative details

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Charity name Barn Owls Etchingham Pre-School
Other name the charity uses
Registered charity number 1041020
Charity’s principal address Parsonage Croft,
High St,
Etchingham,
E.Sussex
TN19 7BY
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Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Justin Lyon Taylor Chair
2 Daniel Cudlipp
3 Hannah Moore
4 Suzanne Parr
5
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– Corporate trustees names of the directors at the date the report was approved

Director name N/A

Name of trustees holding title to property belonging to the charity

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Trustee name Dates acted if not for whole year
N/A
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Funds held as custodian trustees on behalf of others

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

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

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) Justin Lyon Taylor Position (eg Secretary, Chair Chair, etc) Date 31 March 2026

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Barn Owls Etchingham Pre-School 1041020
Receipts and payments accounts CC16a
For the period 01-Aug-24 31-Jul-25
To
from
Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Parent Fees 11,852 - - 11,852 -
ESCC Fees 102,907 - - 102,907 -
Donations 95 - - 95 -
Nursery Grant - - - -
School Dinners 2,851 - - 2,851 -
School Uniform 140 - - 140 -
Sub total (Gross income for
AR) [ 117,846 ] - - 117,846 -
Total receipts 117,846 - - 117,846 -
A3 Payments
Advertising - - - -
Net Wages 90,222 90,222
SMP -
HMRC 6,805 6,805
Pensions 6,378 6,378
Recruitment Expenses -
SMP, SSP SAP Reclaimed -
Premises Expenses 7,150 7,150
Business Rates 2,096 2,096
Postage 10 10
Office Stationery 136 136
Computer Software 186 186
Pre-school General Expenses 6,024 6,024
Refreshments -
Accountancy 2,377 2,377
Professional Fees 35 35
Repairs and renewals -
Bank Charges 108 108
Staff Uniforms 537 537
Training Costs 966 966
Insurance 1,308 1,308
School Meal Costs 2,858 - - 2,858 -
Sub total [ 127,194 ] - - 127,194 -
Total payments 127,194 - - 127,194 -
Net of receipts/(payments) - 9,348 - - - 9,348 -
A5 Transfers between funds - - - - -
A6 Cash funds last year end 32,115 - - 32,115 -
Cash funds this year end 22,767 - - 22,767 -
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CCXX R1 accounts (SS)

25/06/2026

1

Section B Statement of assets and liabilities at Section B Statement of assets and liabilities at the end of the period
Categories
Signed by one or two trustees on
behalf of all the trustees
B4 Assets retained for the
charity’s own use
B1 Cash funds
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Bank Account
Petty Cash
Details
Equipment and furniture (estimated MV)
Signature
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
22,663
-
104
-
-
-
22,767
-
OK
OK
Fund to which
asset belongs
Cost (optional)
Unrestricted
-
-
-
Print Name
Justin Lyon Taylor
Endowment
funds
to nearest £
-
-
-
-
OK
Current value
(optional)
6,000
-
-
Date of
approval
31.3.2026

CCXX R2 accounts (SS)

25/06/2026

2

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Barn Owls Etchingham Pre-School

On accounts for the year
ended
Set out on pages
31 July 2025 Charity no
(if any)
1041020
(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 07 / 2025.

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

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives 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 order to enable a proper understanding of the accounts to be reached.

Signed: Date: 23/06/2026

Name: Oliver Cripps

Relevant professional Up to 31 December 2024, I was a Chartered Accounted under the Institute qualification(s) or body of Chartered Accountants for England and Wales (if any):

Address: Lomas Farmhouse, Lomas Lane, Sandhurst, Kent, TN18 5PT

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

1

October 2018

IER

Give here brief details of N/A any items that the examiner wishes to disclose .

2

October 2018

IER