Charity rcgistrdtipn number: 1044128
Little Pippins Preschool Greenmeadow
Annual Report and Financial Statements
for the Ycar Ended 31 August 2024

Little Pippins Preschool Greenmeadow
Contents (continued)
R¢ference and Adninistrntive Detsils
Thiste¢s' Report
2to3
Staiement of Tn￿te¢s, Rc5ponsibilities
Independent Examiner's Report
Statement of Finarkcial ActiTrities
Balance Sheet
Notes to the Financial Statemen15
8t013

Little Pippins Preschool Greenmeadoiv
Reference and Administrative Details
Trustees
S A Penny
J A Jeans
Charlty RegA8tr4tion Number
1044128
Prlneipal Office
Pen Close
Greenmeadow
Sivindon
Wiltshire
SN25 3LW
Independent Examiner
Mrs Lisa Hobbs FCCA
UHY Ross Brooke
16 Dorcan Business Village
Murdock Road
Swindon
Wiltsbire
SN3 SHY
Page I

Little Pippins Preschool Greenmeadow
Trustees, Report
The trnstees presen¢ the annual report together with the fin1￿ClaI Statements of the ¢h4rily for thc ycar cndcd 31
August 2024.
Objectives and activities
Objects and aims
The trustees confm that they have Complied with the requirements of se¢tionl 7 of the Chatities Act 2011 to
have due regards to the public bcnefit guidance published by the Charity Comrnission for ETtgland and Wales.
All of the charitable activities focus on enhancing the development alld education of children primarily under
statutory sdLooI age, ID a safe 3nd caring environment.
The main activities are to offer GOOD play cducation and ¢are facilities foT children aged between 2 and 4+
year5 ID the Preschool and provxde affordable out of school provision to 4 local schools for breakfasl and
afterschool carc for cbildrell agcd 3 to 10 years old.
The ¢hirity offers a balanced and .8timulating curriculum (EYFS) based on appropriate play facilitics, rc50urces
and cquipment, ¢nsuring that the needs of every individual is met" providing the same opportunities for all
cbildren regardless ofgender, SEND, rdce, cultwe and religion.
Strueture, Coyernance and m2nagemtnt
The cbarity is 8ov¢rned by the PSLA 2011 ConsÈitution adopted on 5 October 2017.
The trustees and committee members shall be elected for one y¢ar at ihe AGM. R¢liring otyicers and committee
members are eii8ibl¢ for re-election unless they bav¢ al￿adY serv¢d on the comtnittee in 3ny capacity for 10
consccutive ycars.
Co-opted members may join at xny tirne on the invitstion of the committee but shall retire at the next Afjm. No
co-opted member sball serve for more than 6 conscclltive years.
In thc cvent of dcath or resignation of an elected ¢ommitt¢¢ membcr, any vacancy shall bc fill¢d until the nexr
AGM by a rnemb¢r appointed by the wmmittc¢.
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Little Pippins Preschool GreenmeadoTrY
Trustees, Report (continued)
Flnancial reviejv
The position of the cbarity 8t the year-elld is set oiil in our f￿anCIal reports and supporting documents.
The principle source of incom¢ i8 from Gov¢rnm¢nl Early Years Education funding for 2, 3 and 4 y¢Jr olds. l¢¢s
from parents for non-funded childr¢n or additional hours over their governmcllt funded hours. fundraising and
grants.
The Pre-school holds the rights to set aside incom¢ as reserv¢s against thture ¢xp¢nditur¢. suGh as rcdundancL¢5
and payments ¢0 creditors if the charity was to rcach a position where il had to close in accordancc with a
written res¢rve policy.
The total rcserves at 31 August 2024 amountcd to £24,054 (2023.. £10.044). All reserves were unrestricted.
The trusleeslmanagemenl committee have assessed the major risks to which thc cbarity is expose& in particular
relating to operations and finances and are satisfied that systems ar¢ irt place to mttlgdte exposure to the major
risks. Thos¢ risks includc staff retention, ongoing increase in natIO￿al minimum and living wage and the12ck of
funded 2 year old accessing the provisions.
Fundraising efforts continucd to grow wilh activittes including,.
. Bag2School
. Raffl¢s
Santa Letters and Video
. Chrisimas mark¢is
. Disco. movi¢ nigbt and Bcdtirnc Stories
. Easter Cgg hunt
Selling sccond hand unifonn
Sponsored Evenl
Quiz nights
. Summer fun day
Government fimding continued to be increosed, bow¢ver th¢ increase in I lo I car¢ along with the increase in
minimum wagc meant Little Pippins h8d io fund som¢ vf tlje wages shvrtfall. We have had to spend £l.OQO on
recruitment to obtain stsff for the setting.
This year we bave continued to re-new resources and equipment in both the preschool. Iwo-year room,
afterschool, holiday Club and the garden. A nurnber of largcr ilcJns have had to be replaced this year - these
include a laptop and TPads.
Thc aDnual report was approvcd by the trustccs of the cbarlty on .................... and signed on its behalf by..
ee
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Little Pippins Preschool Greennieadow
Statejnellt of Trustees, Responsibilities
The trnslees are respoJ)sibl¢ for preparing the trusleeg, report and the financial slatements in accordance with the
United Kingdom Accounting Standards Iunited Kingdom Genetally Accepted Accounting Practice) and
applicable law and regulations.
The law applicable to charities requires the trustees lo prepare financial stateraeats for each fmancial year which
¥iv¢ a tru¢ and fair vi¢w of the slate of affairs of the chaTity and of thg incuming resources and application of
resources of th¢ ¢harity for that period. In preparing these financial statements. the trustees arc rcquir¢d to:
$¢l¢ct suitable accounting policies and then apply them consistently)
observe the methods and ptin¢iples ill the Cbarities SORP.
mak¢ judg¢m¢nts and estimatcs thal arc reasonable and prudcnt.
state whether applicable accounting stsndaTds bave beeo followed, subje¢t to any material departures
discloscd and cxplained in thc financial statements. and
prepare th¢ finaucial slatem¢nts on the going concern basis un]¢ss It is inappropriate to presum¢ that the
charity will ci)ntinu¢ in business.
The truste¢s are responsible for k¢¢ptng proper accounting rccords that disclose with rcasonable accuracy at any
tirne the financial position of thc charity and cnablc them to ensure ihai the financial statements ¢omply with the
Charities Act 2011. the Charities (Accoullts and Reports) Regulations 2008, and tbe provisions of the
constitution. The trustees are also responsible for safeEuarditLg tbe assets of the cltarity and hence for tsking
reasonable Steps for the prcvention and detection of fraud and other irregularities.
The trustee5 are responsible for the maintenance and integrity ot thc corporate and financial information
included on the ¢haritable ¢ompallYs website. Legislation goveming the preparation and dissemillatioll of
financial slatcmertts may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on .................... dlld s]￿ed on its bebalf by:
AP¢n
P&ge 4

Little Pippin5 Preschool Greenmeadow
Independent Examiner's Report to the trnstees of Little Pippills Preschool
Greenmeadow
T report to the trustccs on rny examination of the accounts of Little Pippins Pr¢School Greenmeadow for th¢ year
endcd 31 August 2024.
Respon5ibilitie$ and basis of report
As the charity tn￿t¢2S of Little Pippins PreS¢hool Greennieadow you ar¢ responsible for the prcparalion orth¢
accounts in 8c¢ordan¢e with the requirements of the Charities Aci 2011 ('th¢ Acl'l.
I T¢POrt in r¢specl of my examination of the Little Pippins Preschool Gre¢nm¢adow's accounts carried out under
section 145 of thc 2011 Act and in carrying out my examination I have follow¢d all th¢ applicable Direclions
given by the Charity Commission under section 145(5){b) of the Act.
Independent examiner's statement
Since Little Pippins Preschool fjr¢¢nm¢8dow's gross income exceed¢d £250,000 your examiner must be a
member of a body litsted in section 145 ot. the 2011 Act. I confiTm that l am qualificd to widertake the
examination bec8use I am a member of. which is one of Ihe listed bodics.
I have completed my examination. I confllrn Ihat no malcrial malt¢rs have comc to my attcntion in cOnTr￿tIon
with the examination giving me ¢ause to bclicyc that in any mat¢rial respect:
accounting records were not kept in respect of Littlc Pippins Prcscbool Greenrneadow as rcquired by
section 130 of the A¢t- or
2. the accounts do not accord with those records" or
3. the accounts do not comply with the accounting requirem¢tsts ¢onG¢rning the fonll and collt￿t of accounts
sel out itt the Charities (Accounts and R¢portb') Regulations 2008 other than aoy requirement that the
accounts give a 'true and fair view wbich is not a znatter ¢onsidered part of &n indEpendeTht
exarnination.
I bave Do concerns and havo come across llo other matters in connection with the examination to which attention
should be drawn in Ihis report in oTd¢r to enable a proper understanding of the accounts to be reached.
Mrs Lisa Hobbs FCCA
UHY R05s Brooke
16 Dorcan Busia¢ss Village
N(urdo¢k Road
Swindou
Wiltshire
SN3 SHY
Dat¢:..
Page 5

Little Pippins Preschool Greenmeadow
Statement of Finaneial Activities for the Year Ended 31 August 2024
Unrestri¢ted
fuDds
Tots]
2024
Note
Income ¥Dd EndoMTrents from:
Donations and legacies
Investment income
Other income
299.555
299,555
209 325
Total income
508 883
508 883
Expenditure on:
ChaTitable a¢tiviti¢s
Oth¢r ¢xpenditure
(487.964)
(487.964)
Total expenditure
494.873
494,8731
Net incorne
Net movemettt in fijnds
14,OLO
[4,010
Recone115ation of funds
Totsi fund5 brought foThvard
10,044
Totsl fuDds caryied forward
12
Unrestricted
fullds
Totsl
2023
Note
Ineome 4nd EndoW￿ents from..
Donations and legacies
Investment incom¢
Other income
302,846
302.846
109.427
109,427
Total incorne
412280
412.280
Eipenditure on:
Charitable a¢tivitie5
Other expenditurc
(402,888)
(402.888)
6.916
Totsl expcuditure
409,804
409.8041
Net income
Net rnovement in fimds
2.476
2.476
Recollclllation of funds
Total funds broughi forward
68
Total funds Ca￿led forward
l2
All of Ihe charily's activities derive from continuing operalions during the above Iwu pcrivds.
The fvnds breakdown for 2023 is showll in not¢ 12.
Thc notes on pages 8 to 13 foTm an int¢8Tal part of thcsc financial statemcnt5.
Page 6

Little Pippins Preschool GreenmeadoTrv
(Registration number: 1044128)
Balance Sheet as at 31 August 2024
2024
2023
Note
Current 955ets
Casb at bank attd in band
io
38,891
21,764
Creditors: Amounts fg11ing dve withill one year
li
14,837
11,720
Net ￿Sets
24,054
10.044
Fundy of tbe charity:
Ullrestricted Income funds
Unrestricted fuD(
Tot81 funds
12
The financial stat¢ments on pages 6 to 13 were approved by the trustees. and authorised for issue on
. and signed on their behalf by..
JA
eaDS
TNstee
The notes on pages 8 10 13 forni an integrdl part of thcse financial slatcmenls.
Page 7

Little Pippins Preschool Greenmeadow
Notes to the Financial Statements for the Year Ended 31 August 2024
l Accounting policies
Statement of compli4n¢e
Thc financial statement5 have been prepared in accordance with thc second edition of the Charities Stst¢menr of
Recommended Practice issued in October 2019, tbe Financial Reporting st￿dard applicabl¢ in the Ulliled
Kingdom and Republic of Ireland (FRS 102) and the Ch¥ril¢es Act 2011.
B15is preparation
Little Pippins Prcschool Greetmiemdow meets the definition of a pubIic btDefit entity under FRS 102. The
accounts (financial stOt¢ments) have b¢¢n prepared under the historical cost eonvenlioll wirh items recogni5ed at
cost or transaction valu¢ unless otherwise stated in th¢ relevant not¢(s) to these ac¢ounl5.
Going concern
The fman¢iai slatem¢nts have been prepared on a going concern basi5.
The charity is dependent on ¢ontinued fvnding from the Gov¢rnment. Th¢ trustees sec no reason why this will
ot continu¢.
Income and endowments
Voluntary incom¢ including donations. gifts, legacie5 and grants Ibat provide core funding or are of a general
nalmre is recognised when the charity has entitlemcnt to the income, It is probablc that ihe income will be
received and the amount ¢an be mca5ured with sufficicnt reliability.
Grants re¢eiv#ble
Grants are recognised whcn th¢ Charity has an cntitlemcnt to the funds and any conditions linkcd to the grdnts
have been met. Wherc pcrfoTmance conditions arc attachcd lo the grant and are yct lo be met, the incorne is
recognised as a liability and included on the balantt sbeet as defetred incom¢ to be released.
Investment income
Income from interest is in¢luded in th¢ ¥c¢owits when r¢ceipt is probable and the amount re¢¢iYable can be
measured reliably.
Expenditure
All expendiMr¢ is reCO￿lS¢d once thcr¢ is a legal or cons1￿ClIve obligation to that expenditurc. it is PTobabl¢
settlement is required and the gmount can bc mcabured reliably. All costs arc allocated to the applicable
¢xp¢nditl￿ heading that aggrcgalc similar wsts to that catcgory. Where costs cannot bc directly attribut¢d to
particular hcadings tb¢y have been allocated on a basis consi5tcut with the use of resources. with central staff
Costs allocatcd on the basis of lime spent. and deprecialion chargcs alloLkltcd on the portion of the abs¢I's use.
Other support ¢osls ar¢ allocated based on th¢ sprcad of staff Costs.
Support costs
Support costs includc Central fiJnction5 and havc becn allocat￿ to activity co$t categories on a basis conslstent
with tbe use of resources, for example. allo¢ating property costs by lloor areas, or per rapita, staff Costs by the
time spcnt and other costs by their usage.
Page 8

Little Pippins Preschool Greenmeadow
Notcs to the Financial Statements for the Year Ended 31 August 2024 (continued)
Governance Costs
These include Ihe costs attributable to the charity's compliance with constilulional and slatutory requir¢menls,
including audit. Strategic rnandgcmcnt and trus*¢s meetings and reimbursed expenses.
Government grants
Govemmeni grnnts are reCo￿lsed based on the accrual model and are mcasured ai ibe fair value of the asset
received or receivable. Grants are classified as relating either to reveiiuc or to asscts. Grants relating to T¢v¢nue
arc recogDised in incomc ovcr thc period in which the related costs are recogThiscd. Grants relating to assels are
recoEnised over the expected useful lifc of thc asset. Wh¢r¢ part of a grant relating to an asset 15 deferTed. it is
r¢cogn15ed as deferred income.
Taxation
The chaTity is considcrcd lo pass ihe tests Set out Paragraph I Schedulc 6 of the Financ¢ Act 2010 and
therefore it meet5 the definition of a charitable company for UK eorporalion tax purposes. Accordingly, tbe
¢harity IS POten(ially exempt from taxation in respect of incomc or capAtsI gains received within cat¢gories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Seciion 256 of the Taxation of Chargeable
Gains Act 1992, to th¢ ¢xt¢nt that such income or gains are applicd cxclusively to charitable purposes.
Casb and easb equival¢nts
Cash and cash equivalcnts comprise cash on hand and call dcposits, and other short-terni highly liquid
investmenls that are readily convertible to a knomm amount of cash and are subj¢¢t tu an insignificant risk of
change in value.
Fulld structure
Unr¢stricted income funds are gcneral funds that arc available for use at the trustees discretion in furtherance of
the objectives of thc charity.
2 Income from donatiolls and lepcles
UDrestri¢ted
funds
GenerAI
Tot41
funds
Giants. including capil21 grants.
Gov¢rnm¢nt grants
299 555
299,555
Total for 2024
299.555
299 555
Tot￿ for 2023
302,846
302 846
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Little Pippins Preschool Greenmeadow
Notes to the Financial Ststements for the Year Ended 31 August 2024 (continued)
3 Charitable Activitie5
Unrestri¢ted
funds
Gener81
Totsl
Funds
Fees
Fundraising
Total for 2024
Total for 2023
205.514
205.514
3.811
209.325
109 427
209 325
109 427
4 Investment income
Unrestrieted
funds
General
Tot*1
funds
Enterest receivable and sirnilar income.
tnterest receivable on bank dep051ts
Total lor 2024
Total for 2023
5 Other upenditure
Uorestri¢t
funds
General
T&tAI
funds
Not¢
Allocatcd support Costs
6,909
Total lor 2024
6.909
6.909
Total for 2023
6.916
Pag¢ 10

Little Pippins Preschool Greenmcadow
Notes to the Ftnancial Statements for the Year Ended 31 August 2024 (continued)
6 Analysi5 of 2overnAn¢¢ and support costs
Unrestricted
runds G¢nèrg1
Totsl funds
Indepcndent examination fees
Administrdtion costs
1.170
5.739
6,909
1,170
5,739
6,909
Total for 2024
TotAI for 2023
6,916
6.916
7 Staff r05ts
The aggregate payroll costs were as follows:
2024
21123
Stsff tosts durin£ the year were-
Gross Sal￿1¢5
Employer's national insurance
Employ¢r's pension ￿ntribution
Staff training
Wages and salaries
397254
18.577
10.514
2,131
428,476
325.030
14.672
8,486
1,831
350,019
The monthly average numb¢i of persons employed by the charity during the year were 24 (2023.. 22)
No employee received emoluments of more than £60,000 during yeaT
8 1Ddependent examiner's remuneration
2024
2023
Examination of thc financial statements
Pagell

Little Pippin$ Prescbool Greenmeadow
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
9 Taxadon
The Charity is a registered charity and is therefore ex¢mpt from taxation.
10 Cash and eqsh equivalents
2024
2023
Cash on hand
Casb at bar
Short-terni deposits
54
21.501
209
21.764
38,678
212
38,891
11 Credltors: amounts falling due witlth one year
2024
2023
Other creditt>r5
14.837
11.720
12 Funds
Balance 8t I
September 2023
Resources
pended
Balance At 31
Au£u5t 2024
resources
Unrestrlcted lund$
General
10,044
BAIAn¢e at I
September 2022
508.883
Incoming
resources
1494,873
24.054
Balance at 31
Auzust 2023
Resource5
pellded
Unrestricted lunds
GeD¢ral
7,568
412.280
Page 12

Little Pippins Preschool Greenmeadow
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
13 An4lysls of net assets between funds
Unrestricted Total funds At 31
funds
August
General
2024
Currcnt assets
c￿￿ettt liabilities
38.891
38,891
14.837
Total net ￿Sets
24.054
24.054
Unrestri¢ted Total funds At 31
funds
AuEUSt
General
2023
Current assets
Current liabilities
21,764
11.720
21.764
11.720
Total net assets
14 Allalysis of ll¢t funds
At I September
2023
At 31 August
2024
Cash at bank and in JMd
21.764
Net debt
21.764
At I Seplember
2022
38.891
At 31 August
2023
Cosh at bank and in hand
21.764
Net debt
17.598
Page 13

Little Pippins Preschool Creenmegdow
Detailed Statement of Financial Activities for tbe Year Ellded 31 August 2024
Total
2024
Total
2023
In¢ome and Endowments from:
Donations and legacies (aoalysed below)
tnvcstment income (analyscd b¢low)
Other incotttc (analysed below)
299,555
302,846
209.325
109,427
Total income
508 883
412280
Expenditure OD:
Charitsble activities (analysed below)
Other expenditure (analysed below)
(487,964)
(402,888)
6.916
rolal expenditure
494.873
409.8041
Net iticome
2.476
Net movement in funds
14,010
2.476
Reconciliation of funds
Total fimds brought forward
Total funds ca￿led forward
24.054
10.om
This pag¢ does not forni part of the stamtory financial statements.
Page 14

Little Pippins Preschool GreenmeadoTrv
Detailed Statement of Financial Activities for the Year Ended 31 August 2024
{CODtinued)
Total
2024
Total
2023
Ilvnalions and legacies
UK Govenunent grants
299 555
299,555
302 846
302 846
IAvestmeRt
Interest OD cash deposits
Charitable activitie
Fees
205,514
105,028
Funthaising
209 325
109,427
Choriloble Qcrfrvities
Wages and salaries
4uipment costs
In8uratLce
Building ¢osts
Unifornis
Refreshments
Activities
Telq)hone and fax
Office expen5CS
Trade subscriptions
Sundry exp¢nses
{428,476)
(4.035)
(1,220)
(19,869)
(1,765)
(5.331)
{9.908)
(4.107)
(11,086)
(1.818)
349
(487,964
(350,019)
(6.502)
(2,326)
(17,810)
(1,930)
(4,413)
(7.786)
(2,000)
(9.626)
(476)
402.888
SHpport 47n4¥overnance costs
Ind¢pend¢nt aaminer's f¢¢
Administration expenses
(1,170)
5,739
6,909
{1,020)
6.916
This pagc does not forni part of the statutory financial statements.
Page 15