Charity registration numbtr.. 10441?8
Little Pippins Preschool Greenmeadow
Annual Report and Financial Statements
for the YearEnded 31 August ?023

Little Pippins Preschool Greenmeadow
Cont¢nts {¢ontinu¢d)
Reference and Athninistrative Details
Trusi¢e5' Report
2to3
StOt¢m¢nt of Twstees, Responsibilities
Independent Rvmin&s Report
Statement tsf Finattcial Activities
B2ianee Sheet
Notes io ihe Fin¥ncial Slatements
8t013

Little Pippins Preschool Grecnmcadow
Reference and Administrative Details
Trustees
S A Penny
J A Jeans
Charity Reglstr&tion N￿rnber
I0441?8
Prirtelpal Office
Pen Clo
Greeomeadow
Swindort
Wilishire
SN?5 3LW
IMd¢p¢ndent Examiner
Mr$ Lisa Hobbs FCCA
UHY Ros5 Brooke
16 Dorcan Business Village
mUrd￿K Road
Swindon
Wiltshire
SN3 SHY
Page I

Little Pippins Preschool Greenmeadow
Trustees, Report
]lie trustees iYe5eJit the amiual r¢pott iogethtt with the f￿ancial ststement5 of the Charity for the ye&r ended 31
August ?OJ? .
ObJectiwe5 and activltAes
Objects and aims
The lrnstees confm th2t they have cornplted wilh the requtrements of section17 of the Charities Act ?01 I to
have due regards to the public benefjt guidance published by the Charity Cotnmis5ion for Ellgland and Wales.
All of the ¢haritable xtivilies focus on enhancinu rhe development and edUCaric￿ of children priM￿lI[Y under
statutory school ag¢, in a safe aDd caring environrnent.
The main activities are to offer GOOD play education and care facilities for child￿n a&red bet¥veen ? and 4+
years in the Prescliool and provide affordable oui of school provision 10 4 local ￿h0o[S for bre2Lfasl and
afierschool care for children ￿￿ed 3 to 10 years old.
The charity offers a balanced and stimulating curriculurn IEYFSI based on appropriate play facilities, resource5
and equipmenr, ensuring that the needs of tvery individual is met- providing the same opporvjnities for all
¢hildr¢n regardless of gender, SEND, race, culturc and religion.
Struetur< Governanc¢ #￿d manzgtmtnt
The charity is governed by the PSLA ?0 I I Con5tiwtion adopted on S O¢1ot¢r 2017.
The twstee5 and committee members shall be elected for one year at the AGM. Rettring officers and eommitt¢e
embers are eliuTrible for re-e1ectlc￿i unless they have aIready served on the eommittee in any capacity for 10
consecutive years.
Co.opied membe[5 rnay join at any time on the inviratioD of the committtt bJt shall retire at the next AGM. No
cfropted member shall serve formore than 6 consecutive years.
In The event of death or resignation of an elected cornmittee member. aTJy Ya¢ancy shall be filled until the next
AGM by a member appoI￿ted by the committee.
Page ?

Little Pippins Preschool Greenm¢adow
Trustees, Report (continued)
Flnaneial ￿view
The position of the Charity al the year-end is Set out in our fmancial repons and supporting documents.
The principle Source of income is from GOV¢m￿ent Early Years Education thnding for ? 3 and 4 yearold& fee5
from par¢nt5 for non-funded cht]dren or additional hours over their govenjmenr fijnded hours. firndraising at¥J
grants.
The Pr&s¢hool hold5 the rights to set aside income as reserve5 again51 fvture expenditure, such as redundancies
and payrnenis to creditors if The charity was to reach a position where it had to c105e in ac¢ordan¢e ivith
written reservepoliey.
The total re5eryes at 31 Au&wsc ?0?3 amounted to £10,0441?Oll? .. £7.568}. All re5etves were unrestricte(L
The trusteeslm8nagemenl comtnittee have al￿ssed the Jnajor risks to which the Charity 15 exposed, in parti¢ular
relatiTtg to operdtions and finwices and are swisfied that systctns are in place to niitigate LipK)sure to the inajor
risk5. Those risk5 include COVID, staff retention, ongoing increase in national minillium and living wage atid
lhe la¢k of fvnded ? year old accessi￿8 rhe provisions.
FundraisDn&* efforts continued to grow with activities including..
Ba￿?SChool
. Raffles
. Santa Letters and Video
. Christmas crafts
. Dfftsco. movie night and Bedtim¢ Stories
Mothers day ar￿ Easter event
• Sellin¥ second hand unifomi
Toy sale
Quiz niL'hts
ommtssioft trom Label Plant
•Sponsored scavenger hullt
• Summer day
Governin￿t fvnding conrinu¢d to be increased, however the increased in one to otte eare 8long with the i]icrease
in minimum wo8e meant Little Pippins had to fijnd some of ihe wages sh¢Ntfall.
This year ive have continued to renew resourees and equipmeni in both the preschool, twfyye4r m¢mJ,
afters<hool. holiday club and the &Farden. The presehool speni over £4,000 setting up the b2by room which is due
to open in September. A number of I￿ger items have bee]] replaced this year includin&y a laptop,
ipads.
rnicrow8Ye and frid&tre. Nearly £ 1,000 was spent oll an ¢lectric changin¥ table for our SEND children. We
renewed a loi of oknr sensory toys and spellt over £5.000 on th¢ photocopier.
The arjnual ￿POrt was approved by the trnstees of the charity on.Ib.:Ol¥: tsa)d signed on its behalf by..
SAP
T]USlee
Page 3

Little Plppins Preschool Gr¢enmeadow
Statement of TrusteÉs' R¢sponsibilities
The ITUStee$ are responsible for preparin¥ the trustees, report and the financial statements in accordauce with the
United Kin&ydom Accountin¥ Stsndard% (United Kttlgrdom Generally Accepted Accounttng Ptactice) and
applicable law and regulations.
The law applicable to charitte5 requires the t￿￿te¢S to prepare f]nan¢ial statemer]ts for each fu)anciil year which
gtve a trne and fair view of the stale of aftair5 of the charity and of the incoming resources and applicarion of
resources of the charity for thatperiod. In preparing these fm8n¢ial Statements, the trll5tees are requRr¢d to..
Select suitable accollnting p)li¢ies and then apply them consistentfy.
observe the methods and principles in th¢ Charities SORP,.
mak.e judgements and e5tiinates that are reasonable and pnthnt.
slate whether applicable accounting Standards have been followed, 5ubieet to Any ￿￿erial deparnres
disclos¢d and explained in ¢he flliancial statements,. and
prepare th¢ financial statements on the going concern basis unless it is inappropriate to presutn¢ that the
charity will continue in busineyJ.
The trusrees are responsible fork-eepllig proper a¢countinÈ records that disclose with reasonable accuracy at aTry
time the rj￿ine￿al position of the charity and enabk ihem to ¢]]5ure that the fLnancial ststements Comply with the
Ch*ities Act 1011, the Charifies IAceount5 and Repor(sl Regulaiions ?008. and the provision5 of the
constilution. The twstees are also responsible for safe¥Juarding the assets of the Charity and hence for taking
reasonable steps for the prevention and detettion of fraud and other iTTegularities.
The trnstees are responsible for the maintenan¢¢ aThl integrity of the Corpo￿¢ and fthancial inftirmation
included on the charttabl¢ company's website. Le8isl&tion governing the preparauon and dissemination of
rmancial statements may differ from legislation kn other jurisdictions.
Approved by the tnistees ofthe eharity on .l&.Q.4-."3fj and signed on ir5 behalf by..
enny
Trusiee
Page 4

Little Pippins Preschool Gr¢enmeadoiv
Independent Examlner's Report to the trustees of Little Pippins Preschool
Grecnmeadow
I report to ihe tnJ6iees on my examiiiaiion of th¢ accounts of Little Pippin5 Preschool Gttenm¢adow for the year
ended 31 August ?0?3.
Responsibillties and basis of report
As the charity twstees of Liitle Pippins PreS¢hool Greenmeadow you are reS￿nSIble for the prepardtion of the
aecounts in accordance with the requirements of the C.harilies Act ?01 I I'rhe Act'l.
I report in respect of my exam￿atIon of th¢ Littlt Pippin$ Preschool Greetuneadow's accounts Ca￿led out under
section 145 of the ?01 l Act and in out my exan]ination I have followed all tb¢ appli¢able Directi¢)rLS
given by the Charity Commission under section 14515Nb) of the Art.
l￿dePendent examiner's statement
Sinc¢ Littl¢ Pippins Presch￿)1 Greeruneadow's gros5 incoine exc¢eded £?50,000 your examiner musl be a
member of a b(￿Y lis￿d in 5ecrton 145 of the ?011 Att. I conlinn Ihat l am qualified io undertak'e the
examination because l ajn a member of , which is on¢ of the listed l)odies.
I have compleled rny examination. I confm that no material matters I￿¥¢ corne io my attention in collnection
wirh the examitjation giving me Ca￿Se to believe th& in any material re5peet'.
l. ac¢ounting records were not kept in iespect of Little Pippins Preschool Gre¢nm¢adow as required by
section 130 of ihe Act,. or
? the ￿￿Ount$ do not accord wilh ihose r¢cords' or
3. the accounts do not con]pty with the accounting requirements cone¢ming rht forni and content of accounts
set out in the Charities (Accounts and Rep)rts) Regulations ?008 other than any requirement ihal the
ac¢ouTrts grv¢ a -true and fair view. which not a m&trer considered &5 Wdrt of an independent
eAamination.
have no concerns and have tome across no other matters in conne¢tion with the examination to which atteption
Ahould be dr4wn in this report ui order to enable a proper understaDding of the accoDnts lo b¢ reached.
Mrs Lisa Hobbs FCCA
UHY Ros5 Brooke
16 Dorean Business Village
Murdock Road
Swindon
Wilishir¢
SN3 SHY
Dasr...
p￿e5

Littl¢ Pippins Preschool Greenmeadolv
Statement of Financial Activities for the Year Ended 31 August 2023
Uttrestricted
funds
Totsl
2023
Note
Ineorne Endowrnents frorn:
Donations and le8aci¢s
Investment income
Other income
302,846
302,846
109427
109.427
Total income
412280
412.280
Expendlture OD:
Charitable actiYitie5
Other expendi
Totat expenditure
(401888)
{402,888)
Net income
2.476
Net movement tn funds
2,476
2.476
RecoDelli&ttoD offundy
Total ￿ndS brO￿ght forward
7.568
Total funds UTEi¢d fonvard
12
10.044
Unre5triet¢d
rund$
10.044
Totsl
2022
Nott
Income 4Dd EDdowments from:
Donations and legacies
Inve5tm¢nt in¢om¢
Other income
240970
240,970
102 171
102 171
Tot41 income
343 142
343 142
Expertditur¢ oll:
ChariEable activities
Other expenditure
(352,677)
16.844
(352.677)
6.8441
Total ¢xpenditure
1359.521
1359 521
N¢t expenditure
Net movernent in fjjnds
16.3791
{16.379)
(16 J79)
Rec0￿ClI18t1Oll of funds
Total funds brought forward
Total ￿Trds ¢a￿led foTward
23.947
12
7.568
All of th¢ Charit￿s aciivitie5 derive frorn continuing operations during the above two p¢ricxls.
The breakdown for 2022 is thown in not¢ 12.
The rbotss on pages 8 w 13 fom) an integral part of thes¢ finan¢ial statements.
Pa8¢ 6

Little Pippins Preschool Gre¢nm¢adow
(Registration Dumb¢r: 11144128)
Bal4n¢e Sheet as at 31 August 2023
2023
2022
Note
Current a$5¢ts
Cash at bank and in hand
10
21,764
17.598
Creditors: ArnouNt$ falllng dut within one year
11.7201
10.030
Net assets
Fund5 of the charity:
Unrestritted in£ome fuods
Unrestrictcd funds
Totsl funds
12
The f]n2nc
al statements on pages 6 to 13 were approved by the trustees, and authorised for issue on
Ib.,o.¥..14
and sigued on their behalf by:
J A leans
Truste¢
The lloies on pag¢s 8 to 13 form an inlegrdl part of these financi￿ statements.
Page 7

Little Pippins Preschool Greenmeadow
Notes to the Finanrial Statcments for the Year Ended 31 August 2023
l Aceovnting polici
Stalement ofcompligRce
The fthancial sratemenis have been PTepared in accordance with the %cond editton of the Charities Staternent of
RecornTnended Practice issued ID October ?019, the Fillancial Reporting Standard applicable in the United
Kingdom and Republic of Irejaod IFRS 10?) and the Charities Att ?01 l.
B¥$is of pr¢par¥tion
Liltle Pippin$ PreS¢hool Greentneadow meets the defjnirion of a public benefjt entity under FRS 10? The
accounts Iflnancial sthtemenrsl have been prepared under tb¢ historical e051 convention with Ètem5 reco¥nised at
eost or transaction value unless orhenyise stated ui the relevant not¢($) to thesc accoun
Going toncern
Th¢ fujancial slatements have been prepared M a going eoncem basis.
The charity is de￿ndent on continued funding from the GoYenllnenL The trusrees see no retson why this will
nor continue.
Income and end4bwments
Volunrary income including donations, gifts. legocies and grants that provide Core ￿nd￿J￿r or are of a general
nature is reto¥nised when ihe charity has ¢ntitletnent w ihe income. it ts probable that the income will be
received atrf the ainount can be measured with suffjcient reliability-
Grants reetjVAble
Grants are recogni5ed when the chariry has gJJ entitlement to the li]nds 2nd any conditions linked to the uTant5
have been mel. Where perfomance condirions are attarlied to the gTant and are yet to be met, the inconie is
recognised a liability and included on the balan¢¢ sheet as deferred iEJ¢ome to be released.
Investment ineome
In¢oine from interest is inclvded in the accounts when Teceio i% probable and the amounf receivable can b¢
easured reliably.
Expendilurt
All expendimre is recognised on¢¢ there 15 a le¥al or constrnctive obligation to that expenditure. it is probable
settlement is required and the amount can bc measured reliab￿,. All eosts are allocated to the applicable
cxpenditure heoding ihar aggregate similar costs to tha( caiegory. Wh¢r¢ costs eanrtot be directly attributed ro
partieular headings they have been allocated Im a basis consistent with th¢ use of resoui¢es with central staff
osts ollocat¢d on the ba515 of time spenr. and depreciation charges allocated on the portion of the a5set'"5 Use.
Oiher support ¢osts are allocaled basedon the spread of staff tosts.
s￿pp0v( eosts
Suppon costs include centrdl functions and have been *Lllocated to artiviry Cost ¢at¢&TOEies on a basis consistent
with the use of resourc¢s. for example, alloeaiing propeny costs by floor are4 or per capita, Staff cosrs by th¢
tinie spent and other costs ty tbeiT Usage.
Page 8

Little PippiD5 Preschool GreenEne2dow
Notes to the Financial Statern¢nts for the Year Ended 31 August 2023 (continued)
Covernance costs
These include the costs attiibutabl¢ to tbe tharity's ¢ompliance with constits]tional and statutory requiremen
including audit. strategic managem¢Dt atMI trustees meetings and r¢imbuT5ed expenses.
Government grants
Govenunent grants are recognised based on the a¢¢n]al model and are measured at the ftir value of the asse¢
received or receivabl¢. Grants are Cla￿]rIed as relating either ¢0 r¢venue or to assets. Grants relating to revenue
aTC recogftised in income over the period in wbith th¢ relat¢d costs are reco￿]sed. Grants relating to assets are
recognis¢d over the expecied use￿1 lif¢ of the &%set. Where part of a grdnt relating to an ass¢t is defe[Te￿ it is
recognised &s deferred incom
Taxatio
The ￿)￿lty is considered to p&ss the tests set out in Paragrdph I S￿￿Ule 6 of the Finance Au 2010 and
therefore it meets th¢ defmition of a charitable company for UK coJporation tax purposes. Accordingly, the
charity is potentially exempt from taxation rn respecr of iTrcorne or capital gains received withill categories
covered by Chapter 3 Part I l of the CoTPOAtion Tax Act 2010 QT Section 256 of the Taxati¢)ll of Chargeabl¢
G21￿S Aet 1992, to the exient that such income orgains are appli¢d exclusively to eharitablt purpose5.
Cash tayh equivalents
Cash and cash quivalent5 coinpri5e cash on hand and call deposits, and other short.terni highly liquid
investments that are r¢adily convertible to a known 8mowLt of ¢ash and are subj¢ct to pn insignifica￿[ rtsk of
change in valu&
structure
Unrestricted income funds are g¢neral funds that are availabl¢ forwse at the tn)stees di%retiOD in furtheEance of
the objeciives of the charity.
2 Income from donatiotKs legacl
Unrestricted
fund5
General
Total
funds
Grant4 including c8pitRI grants.
GovaThntht grants
302 846
Totsl for 2023
302.846
302.846
Totsl for 2022
240,970
Page 9

LSttle Pippins Preschool GreeLmeadow
Note5 to the Financial StatemeDts for th¢ Year Ended 31 August 21123 (continued)
3 Charitable gttivities
Unr¢stri¢t¢d
funds
Generthl
Total
Funds
Fees
Fundraising
Total for 2023
Tol81 for 21122
105,028
IOS,W28
4.399
109 427
109 427
102 171
4 Investment Intome
Unrestrleted
funds
General
Total
funds
Inrerest receivable and sitnilar incom¢',
Interest receivable on bank deposits
Total for 2023
Tot81 for 21122
5 Other expenditure
UDre$trkted
runds
General
Total
fund5
Note
Allwated support costs
Total for 2023
Total for 2022
Page 10

Little Pippins Preschool Gre¢nMeadow
Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)
Analysi5 of governance and support tosts
Unrestrtcted
funds Gen¢ral
Total funds
Jndep¢nd¢nt examination ftes
AthDini%tration costs
1.020
5.896
1,020
Total for 21123
Total for 2022
The aggregate payroll ￿$ts w¢re a$ follows:
2023
2022
Gross salaries
Employer's national insuranee
Ernployer5' pension coniriburion
stsff training
Wages Ind 5¥18rie5
325,030
14.672
8.486
1,831
350,IJ19
286,758
11442
7,786
2,747
309,733
The monthly average number of persons ¢mploy¢d by the charity during the year was 22 {2022.. ?21
No employee receiv￿ emolurn¢nts of more than £60,OC4) during the year.
Independent ¢Yatniner's remunergtio
2023
2022
Examination of the fu￿nCIal 5tatem¢nts
Page 11

Little Pippins Preschool Grttnm¢adoiv
Notes to the FiDall¢ig1 Statements for the Yelr Ended 31 August 2023 (continued)
9 Taxatiom
The ¢h¥rity is a registered charity and is therefore ¢xempt from tsxati(ffl.
JO C#$h and t#$h equivaleftts
2(J23
2022
C&sh on hartd
Cash at bank
Short-term dep)sits
54
21,501
209
13.888
IJ CredltOFS: amounts faulng due wlthln one year
2023
2022
Other creditors
12 Funds
Bsiance at I
September 2022
Incoming
resources
Rtsoure
¢xp¢nded
Balance at 31
August 21123
Unrestrieted funds
General
412.280
Intornlng
resources
1409.8041
R¢50ur<e5
¢xp¢nded
Balanct at I
September 2021
Balan¢¢ at 31
August 2022
Unrestricttd funds
General
23.947
343 142
1359 521
Page 12

Littl¢ Pippins Preschool Greenmeadow
Notes to the Financial Statements for the Year Ended 31 August 2023 (continu¢d)
13 Analysis ofnet assets between funds
Unrestrieted Total furhds at 31
funds
August
GenerAI
2023
Cunynt &ssets
Current liabilitie5
21,764
11.7201
21,764
111.720
Total net ￿ets
UnrestrIet￿ Total fund5 al 31
nd5
Augus¢
General
2022
Cunent assets
CutTent liabiliiies
17,598
10.0301
17,598
10.030
Total nei &ssets
14 knthtysis of net Imnds
At I Septem￿r At 31 August
2022
2023
C&sh at baDk and in hand
17.598
Net debt
At I Septemb¢r At 31 Amgusl
2021
2022
Cash at batlk and in hand
Net debt
17.598
Pag¢ 13

Little Plpplns Preschool Gr¢enmtadow
Detailed Statement of Financial Activiti¢s for the Year Ended 31 August 2023
Total
21123
Totsl
2022
In￿rne snd EDdowrnents from:
Donalions &nd legacies (analysed below)
InvestrDent income (analysedb¢low)
her income (analysed below)
302,846
240.970
109 427
Tot21 income
412
80
343 142
Expenditure on:
Charitable activities (amalysed below)
Other expenditure (analysed below)
(402.888)
6.916
(352,677)
Total expenditure
1359 521
Net incomel{expenditure)
Net movement in funds
2.476
(16,379)
Recoll¢ili8tl(bn of fuDd$
Totsl funds brought forward
Total ￿ndS carried forward
This page does ￿t fonn part of th¢ sta￿tOry finaneial ststements.
Page 14

Little Pippins Preschool Greenmeadow
Detailed Statement of Financial Activiti¢$ for the Year Ended 31 August 2023
(Continued)
Total
2023
Total
2022
UK Government grants
240 970
240.970
Invathientlheome
Interest on e4sh deposits
Cht7ritabk 4cllwlde$
Fees
Fundraising
105.028
98.920
102 171
Charltsble acllvlii
Wages and SaI￿leS
EquipTncnt costs
Insurance
Building wsts
Unifornis
RcfrE5hnLents
Activities
Telephone and fax
Office expenses
Trdde subscriptions
Sundry exp¢nse$
(350.019)
(6,502)
(2,326)
(17,810)
(1,930)
(4.413)
(7.786)
(2,000)
(9,626)
(476)
(309.733)
(562)
(2,165)
(11,912)
(1,009)
(3,727)
{10,405)
(825)
(11,193)
(1.2141
68
1352 6771
1402.888
Supptprt 0ndg0vern￿Ct costs
Independent exaTt]in&s fee
Administration expen
(1,020)
(960)
5.884
6.916
This page d(*$ not forni part of the 5tstutory fmartial statements.
Pa8e 15