arity fegistration numbor. 11>44128 Little Pippins Preschool Greenmeadow forthe Year FJM12d 31 AW 2025 IAtlle Pippiis PreS¢hrM)l Gr¢MTht2dow C4)lltents {eonti•ued) Refer¢n¢¢ 8TKI A(kninistrAtive Detsi]s 2trJ3 Sl¥¢em¢nt of Tru*ts' RUp0Th￿Thi]ItlCU Slate4)em of Finallcial Acthi&% Bthnct Shed Noics to thc Financitl Stst¢m¢nts 8th13 IAtlk PIpph￿ Pr&bool Grtenwe*dow RefereRce 2nd Adminitrative Defxi14 atee¥ J A Jeang S A PeD]ry Rsska Cbarlty R•zbtra*lon 1044128 PTkndp￿ Office Clux WalEshire SN25 3LW Mr5 List Hobbs FCCA UHY Ros5 Brooke 16 Dot¢ath Buwess WJlla8e Ind¢pendettt gwitthn Wikthire Sli3 SHY Littk PippiLs Preschool Greenm¢adow Trnstee8' Report Thellwste¢s Presott the aDThMI rcpxttygth wsth th¢ firAnCi￿ Statut￿ ofthc th8rity for the yts etMl¢d 31 August 2025, Obletthtea and acllwttl¢¥ Obl¢¢ty Th¢ trusttts o)rtflrnJ that th¢y b8ve ¢ompli&l wffh the of 8edh)n17 of the a￿lI1e5 Act 2011 bav¢ du¢ regards to the public bettefit guidBMx tX[bli￿*AI by the Charity Cl￿1$￿ for E￿818nd Wale All of the charitablc aLtivitsrs focu5 on thaDcing th¢ ¢￿t￿￿)n of thilthffl tYimariLiy under Statutory JctLwI a84 inasafe alld caring cnviroDrncnL The main actTviues are lo oifw (IOOD play ethNtion fa￿11¢1¢5 fw ¢hiith¢ll a8¢d 2 and 4+ years irt the Pre1d￿ prnvide atrordable out of school wivisiorL to 4 local sch(xb15 for brtakfa# and aftor3Ghool care for¢hildrena8&13 lo Ioyears ol The charity offtr5 a bai#thc¢d and #iTh*tlatiftg curri¢ulwn IBYFS) Ed￿d on appropTi*tB play fa¢ilitie8. r¢sour¢w 8Ad e(wipmthL aL8urÉng that the n¢cds of ever) ihdividjwl is m¢ pmidtng th¢ same opportunities for all chIldn￿ regardlus of8eJth. SEND. rx culture #nd ￿lgIOn. Sttueturt, Governuee Th¢chBrity 1$ goV￿d by the PSLA 201 i consti￿ athrned QD 5 (ktober2017. The 2nd commiits membvs sl)all be elttted for one year at the AGIL R&iiins officers pnd c￿n￿lIte￿ members Ere eliglbie for r￿￿#¢100 ￿1¢$$ they hav¢ 8lr¢ady s¢rved OA the itt Bhy ¢&paciLy for 10 conserutivc yters. Co4)ptd members join at timE OD the itivitation i)f the shall rdire at thenext AG￿ No n the of death or resi8naliM of AD electcd comnHttee m¢mbtr. aDy vacw shall be f]ll￿ unlil the next AGM by Willt￿ by theC{￿itte¢. Little Pippi￿5 PreSch(¥ol Greenmeadow Trusttts, Report (continued) Th¢ positi¢)n of th¢ charity at the y¢ar-¢nd 15 5¢t out in our fJnan¢ial Terx>rts tnd suprA)rtin8 ducumcnts. Thc principle sO￿ree of incomc is from Government Earl) Y¢ar5 Education fundkn8 for2, i Hnd 4 year ulds, fees from parcnls foi n(IA-hJtJdvd childrcn or additional hours over their gov¢mment funded houT4 fundraisiD8 aLd Th¢ PTe-school holds ihe rights to set asith Èncom¢ as r¢￿TV¢S 4gainU fuiure expenditure, such as redundancics and payments to erediiors if the charrit! was to reach a p)sition ￿h¢re it had to elose in #¢totdance with a written res¢Tve poliey. The to￿ reserves at J I Au8lJ8t 2025 2mounted 10 £64.42712024.. £24.0541. All r￿er￿¢S wert UnT¢sirict2d. Th¢ lrnsieeslmanag¢menl cornmittee hayt ass¢s£ed the rnajor tisk5 to Nvhich the ehariij is exrrf)sed, in particular relating to operations and finances and are satisfi¢d Ihat systems are in place to mitigate eX￿S￿re ￿ ihe rnajor ri3ks. Thvse risk5 include stalT reieThlion. onxoin8 incrcase in national rninimum and living wsge and the lack ot. funded 2 }'fdr old aLLessing the provisions. FuTJdraising ¢tlort5 conlinued 10 8row ivith activilitt including.. . Bag2School . Raffles Sania Letters and Vid . Christmas markeis . Disco. Tntsvie night and Bedtime Stortes . Etister egg hurrt Comission5 from l.gbel Planet Selling.£econd hand uniforn) . Sponsored Event Quiz nights . Summer tun day Th¢ annual r¢port wgs approTred by th¢ trustees of th¢ charitv on .................... and 5ign¢d on i15 b¢half b),: IS A PenD)' Page 3 Little PippiDS PreScho(Fl GreeDmeadow Stat¢m¢Dt of Trustets, RespoDsibiiities The iruste£s are re%ponsible for pretydring thc Iru51ixs' TeKM)rt and the fjnancial 51alements in accordance with the LTnited Kingdom A￿tsUn1]n8 StandaTds Illnited KinBdom GeneTa]l> Acccpied Accounting Practice) and applicable law &nd r¢gulatlOll5. The law applicablc to ch￿Ill¢s ￿QUIT¢s th¢ Irustrt5 to pryare financigl statements for Vdch financial vear which a true and lair i'icw ol. the state of affairs of the chaTity and of th¢ inCo￿l￿g ￿sourCeS trtd application of resources Df the charity. for thal perjod. In preparing Ihe5c financial slal¢mtnt5, the tTU$t¢es are required to.. Iccl suilablL' aLcuuniinB wlicies 2nd ihen applv them consisE¢ntly', ob5erv¢ the methods and principles in the Charities SORP- ake judgetTrenlS Lsiimaies thai arc rcasonablt and prudenl. stat¢ whether applicable oc¢ountin8 standards ha￿'t been followed. subject to any material departures di￿105¢d and explained in the fin8ncial statsments., and PT¢par¢ the financial .stateTnent5 the goin8 concern basis unless il is inappropriat¢ to pr¢sum¢ that th¢ charity u'ill continue in business. Thc INsiccs responsibl¢ lor keeping prop¢r accounling recordg thxt disclose with reasonable accuracy at any tirnt the finathcial position of the charity and enable thejn to ensure th21 the linancial SLqttmtnts comply with the Charities Act 2011. the Charitie5 (Accounts and Reports) Regulations 2008. attd the provisions of the cottsiiluiion. The trustees are also re4x>nbible for safegugTding th¢ 455¢ts of the chwity and hence for takin8 reasonable step5 foi the Pr￿entiOn and detection of fraud 3nd other irr¢8ularitie5. rhe trugtees are reswnsible for the maint¢nan¢e and intrgrity of the COTpof3te and finzu¢idl inlomidlion ittcluded ort the charitable company's website. J.egislation govcrning the preyarnlion and dissemination of rinanriyl s¢uiem¢nts may differ from legislation in oih¢r jurisdictions. Approved by the tru5t¢¢s of th¢ charit} on7ip b,IL. atLd signed on its behaifby" '.S A Yenny lee Pag¢ 4 Little Pippinj Pr&S¢hool Greenmeadow Independent Examiner'$ Report to the trDstee3 of Little PippiD8 Prfyscbool Grtenmeadow I rtport to tILC tru5tresonmy exa1n1￿ ofthe L)f LIN1¢ Plppts Pr&S¢knl forth¢ ye dEd 3 1 August 2(125. knpoMJlbllltkn twits vf npDrt As the charity trIEStees of Littl¢ Pippins Presch￿>1 GreeDkn yiju are Te5POn5il)le ￿ tl* of th¢ a¢¢oiints in acfjor(knc¢ with thc oftheawitieB Ad 2011 {Ihe Act".). I r¢port in ofmy examination of the Littl¢ PiwiDs P￿1 Gr¢auTh¢*Jo￿s ¥cayots coJYied wt srAi(m 145 of the 20,,1 Act and in catryin8 out ray ¢xsminSti￿ l knve folknved ajl th¢ applicable Dire4ti( gi.v¢n by the Clurfty Lomtnlssion undty 8¢dion 145(5Xb) of the ACL hdependent eiAthtr's sthtemtot Simce Little Pippin5 Preschwl GrectllDvwWs gT(kSS oxee¢Jed £250.￿0 your be & of a FM)dy I1￿¢d in SCffliOD 145 of th¢ 2011 ACL l Confinn th& 1 Sm qualified to undffL&¢ the ¢xwninouon b￿uSe l am atnernlxrof. whi¢h is QDe ofthE listed b)di¢ withtIK ¢xaminalion givii¥ Tne w$¢ to b¢liEv¢ ill t￿8￿jaI rye¢t: 1. 8mntin8 recon*¥ t￿l kw ill W ol Little Pipplns Presd￿j Gr¢¢nme•thw as rawired by tiott 130of the ALt or 2. th¢ a￿)￿￿￿ ￿ ]Nrt 8Ax)rd with tF*)s¢ rwi]th" or 3. the oc¢ounts do not mpty with th¢ 8¢coun￿ wirtrnents Li>ncemg the forni 8nd wntCnLofac￿jullts s¢t out in th¢ a)￿i￿eS {A¢¢ouGts Reports) Re8ulations 2008 Oth￿ than ally rwuirement th&t the accoun15 give a and fair whlch is not 2 mats consideml SB P&rt of an tnsts. SuppDrt cosls Support cost% incllhtr centrnl alld kn¢ beth 211ocated hi ￿tiVIty c05t ￿te¥one5 OD a basis ¢MSiSttht with the ￿se of resow(< for allo(￿1￿8 wop¢rti cow by floor ateas or per capÉt& staff Gnsts by the timE Spent and othct co￿% by their uw. Pa8e 8 Little Pippins Prescbool Greeum¢adow Notes to the Financial Statements for the Year Elldtd 31 August 2025 (eoDtinued) Governance costs These inLlude the costs attributsble to ihe charity's compliance with Gonstitutional and statutot) requirement4 including audi(, sirate8ic management and trustees Tneetings rcimbursed ¢xpen8¢5. Governmeat grants Goi¢rnm¢nl grants #re r¢co8nised based on the accrual model 8ttd are measured at the fair valuc of the gsset reieived or receiiuble. Gr3Dts aTe classified ￿ telaling either to ￿vEnue 01 10 ass￿$. Grants relating 10 revenue Tecoyised in iticome over the period in whith thc rLldLed ￿&t5 are ￿cOgniS￿. (Trants re121ing to assets a ognised over the expected u5¢ful life of the 355et. Wh￿¢ part of a grgnt r¢la¢in8 to an asset is d¢lLYred, il 15 r¢cognis¢d as deferred income. Taxatio 'I'h¢ charity is consideTtd to pass lh¢ tests 5¢t out in Para8taph I Schedule 6 01 the Financ¢ Ari 2010 and therefore li meets th¢ definitivn of a charithblc company for UK ¢orporaiion PUTwses. Accordinglyy the charity is rM)t¢ntially ¢xempl trom laxaiiort in respect ol- income or capTtal 8ains rcttived wilhin categories cover￿ by Chapt¢r 3 Part I l uf the CoTwration Tax Act 2010 or 8¢ction 2)6 of the Taxation of Charg¢#bl¢ Gains Aci 1992, 10 the extent thal such incomc or gains are applied ¢xclusively io chaTitable puryM)ses. Trade d¢bloTS Trade debiors are amounts du¢ from customers for merchandise 501d or serYic¢$ Frfomied in the ordinary cotrte of business. Trade debtors aTe re£o8nis¢d initially 8t th¢ transactioll price. The) are subs¢qucnilv mcasurcd gt Bmortised cost using ihe cffcctive intertsi method, less pro%'ision for irnpairment. A provision for the impairtn¢rti of irade debtors is estsblished when there ts objectiN'e evid¢nc¢ that the charity. ￿111 not be able to collect all atnounls dut according to the origTrnal ternis of the rcceivables. Cath and tgsb equivalents C￿h artd cash ¢quiv&lents comprise cash on hand and Ldll dewsiis, and oih¢r slx)rt-t¢rm highly liquid invesun¢nts IILat are r¢adil)' ¢onvertiblc to a knoThTh gmount of Cash and are subject to an insignifIcant risk of thonge in value. ]td jtrnC￿[e Unrestric￿& incom¢ fiJnds are g¥nerdl fijnds Ihai are aTrailabl¢ for use ai the tnjstees discretion in fufth¢rnnce of the objectives of the chaT2ty. 2 froth doknadons and legacies UDrestTl¢ted rDnds General Totsl GrJnis. including capital grants: rJovernmcnl sr3nts 422.251 422,251 Total for 2025 422 751 42? )51 Tot41 for 2024 299.555 299,55) Page 9 Little Pippin$ Preschool Greenmeadow Notes to tbe Fillaneial Statements for the Year Ended 31 August 2025 (Continued) J Intome from charil*ble aetivitie$ Uttrestricted fukd8 Gtnewal Total fllllds F¢¢s Fundrni5ing 172.860 5,081 172.860 5.081 Total for 2025 Tot41 for 2024 209,325 209.325 4 Inves*ment ititome UnTestriet¢d fuDds GtDeral Total fumdj Itllercsl receii'able and similar income,. Interest receivabl¢ oll bank deposits Total for21J25 Total for21124 S Other expenditsre UDre$trieted f￿ndS Genergl Total fuDds Nott Allocated support costs 11,901 Tol%1 for 2025 11.901 Tol¥l for 2024 6,909 6.909 Page 10 Little Plppins Pr¢Scbool Greenmeadow Notes to the FiDaDcial Statements for the Year EDded 31 Augugt 2025 (¢olltiDued) 6 Analysis of goverDADce and 5UPPOrt costs Ullrutrieted fDnd5 GetttrMI Totil fullds Independent exalnination fe¢5 Administration c051S 1.170 10.731 10.731 Tfjtsl for 2025 Total for 2024 6.909 ? Staff costs Th¢ aggrtgatt PeyToII cost5 w¢r¢ as follows.. 2025 2024 Staff tosts durillg tht year wert: Wages and salaries ,g413,842 428,476 2025 2024 The monihly a%'erd8e nwnber of persons employed by th¢ rharity durinB Ihe year 23 1 24 No e￿p10Yet received cjnolumtnts of more than £60,(M)O dwing the year Page 11 Little Pippin3 Preschool Greellmeadow Notes to the FinaD¢ial Statemenls for the Year Ellded 31 August 2025 {continlled} 8 TaxatioD The charil) is a rcgisiered chtsrity. and is therefore exernpt fTtsm t&xation. 9 Debtors 2025 (hher debwrs 10,5 10 Cask *Dd eash tquivaleDts 2025 2014 Cash on h8nd c.ath atbank Sknrt-teryn dwsiis 162945 215 38.678 212 6.1.149 38,891 11 Cttdltors.. Amount$ t￿lling d￿e withill ye%r 2025 2024 Other cteditors 14.837 12 Funds Bllante gt I Septtmber ZOZ4 Incoming resources Resourees exp¢Ddtd BaJan¢e at 31 Avgu5t 2025 Uxrestrl¢ted fuDd5 G¢n¢ral 24.054 Balall¢t at I septe￿ber In¢ominE re$ollrteJ Rt8oiircts exptnded B*iall¢e at 31 Augllst 2024 202J Uttre5tr1cted fuDds (penerJl 10.044 508,883 1494.8731 24.U54 Pa8e 12 Little Pippills Pr&School Greellmradow Notes to th¢ Ffn•neial Sts¢¢Ju¢llts for the Year Ended 31 August 202S (eotttinued) 13 AnAlysls ofnet assets between r￿dI Unr¢slrlrt¢d futtds G¢u¢r41 Total frynds 41 31 Augurt 2025 Current as￿ CutTent liabiLiu 73,699 9,2721 73,699 9.272 Tora] assets 64.427 61,427 Unrestricted Tot41 f4nd¥ 31 August 2024 General 38.891 38,891 Current liabilitic5 Total a55¢ts 24,a54 24,054 Page 13 Iattk Pippills Presehool GreeDrae•dow Det*iled St*tsment of Flnanelal AdivttKs for the Year Ended 31 Amgwt 2025 Tot•1 2025 Totsi 2024 Income Endow*eDts frdll: Donations s￿1 lega¢i&8 lanalysed Eelow) tnvestmemt in¢ome {anafvsed below) other (8TthtyÉed Ixknw) 422251 299.555 177,941 209J25 508.883 Exp¢rtdltstt o•: Charitable a¢tivities (wwlyxd below) Other ewndiiur¢ {al￿ty$ed Fdow) 1547.Y21} 111.901) (487,964) Tthil eX￿￿dIti￿e Net ittcon {559,822 494.873) 40J73 NetI￿VeMe￿Il fimd5 40J73 i{oJo R¢￿ellI*¢I0￿ offiud5 Ttst￿ brou8ht fon¥ard 21054 10.044 Total finds c￿lea fiywwd 24.054 Pag¢ 14 lattle Pipplnj Pr&School GreenDfftdow D¢tail¢d Ststement of Finanei#l Activitscs for the Yegr Ended 31 August 2025 {¢ontinu¢d) TD¢xl 21124 2025 DoRollgRs aRdlrywles UK Governm￿t gmts 299 421251 ￿55 Int￿¢St on 1*5h dwits Chorftuble 172,860 205.514 FundratJing 209.325 ChorIld￿t odlvlrfeJ Wages 3aiari¢$ Eguiprnent C05ts I]￿1￿¢¢ Buildi￿8 wsts Llnifurms 1483,842) (2,9161 (3,7171 (31,5361 11,1351 16.276) 14.9631 (2.170) (10.1361 (8981 332 {428,476) 14,035} (J220) 119,8691 11,765) 15,3311 19.908) 14,1071 111,0861 (1,818} 349 A¢tiviikes Telephone and f Offi¢e expens¢$ Trnde suU%¢riptiotLS 487.9641 vpport *v4g0v￿t￿ Ittdepeftdentexaminews fee 11,170) (10.731) 11,1701 5.739 11.901 6.909 Pt8t l5