Charity registration number: 01068134
**LITTLE OAKS PRE-SCHOOL STOKE FERRY TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025**
## **Little Oaks Pre-School Stoke Ferry Contents**
||**Page**|
|---|---|
|Trustees' Report|1—2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6—9|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|10|
**Little Oaks Pre-School Stoke Ferry Trustees' Report For The Year Ended 31 July 2025**
The trustees present their report and the financial statements for the year ended 31 July 2025.
## **Reference and Administrative Details**
## **Trustees**
Mrs Alexandra Smith - Chair (appointed 27/02/2025) Mrs Hannah Chan - Treasurer (appointed 27/02/2025) Mrs Lara Evans - Secretary Mrs Sophie Clarkson Mrs Rebecca Harrison Mrs Sarah Whistler
## **Charity Number**
01068134
## **Principal Address**
47 Wretton Road Stoke Ferry Kings Lynn Norfolk PE33 9QJ
## **Independent Examiner**
Simon Skull Simark & Co FFA, FTA Belmont House 20 King Street Thetford Norfolk IP24 2AP
Page 1
## **Little Oaks Pre-School Stoke Ferry Trustees' Report (continued) For The Year Ended 31 July 2025**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs Alexandra Smith
Trustee 28th January 2026
Page 2
## **Little Oaks Pre-School Stoke Ferry Independent Examiner's Report to the Trustees of Little Oaks Pre-School Stoke Ferry For The Year Ended 31 July 2025**
I report to the trustees on my examination of the accounts of Little Oaks Pre-School Stoke Ferry (the Trust) for the year ended 31 July 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
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 Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Simon Skull 28th January 2026 Belmont House 20 King Street Thetford Norfolk IP24 2AP
Page 3
## **Little Oaks Pre-School Stoke Ferry Statement of Financial Activities For The Year Ended 31 July 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Charitable activities:
Charitable Activities
Other trading activities
**3**
Investments
**4**
**EXPENDITURE ON:**
Charitable activities:
**6**
Charitable Activities
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**2025**
**Unrestricted**
**funds**
**£**
130,892
711
408|**2024**
**Unrestricted**
**funds**
**£**
142,373
556
178|
|---|---|---|
||132,011|143,107|
||(135,207)|(143,205)|
||(3,196)|(98)|
||(3,196)
63,592|(98)
63,690|
||60,396|63,592|
The notes on pages 6 to 9 form part of these financial statements.
Page 4
## **Little Oaks Pre-School Stoke Ferry Statement of Financial Position As At 31 July 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**12**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**14**
On behalf of the board
Mrs Alexandra Smith
Trustee
Mrs Hannah Chan
Trustee
28th January 2026|**2025**
**Unrestricted**
**funds**
**£**
18,510|**2024**
**Total funds**
**£**
19,409|
|---|---|---|
||18,510
42,336|19,409
44,840|
||42,336
(450)|44,840
(657)|
||41,886|44,183|
||60,396|63,592|
||60,396|63,592|
||60,396|63,592|
||60,396|63,592|
||||
The notes on pages 6 to 9 form part of these financial statements.
Page 5
## **Little Oaks Pre-School Stoke Ferry Notes to the Financial Statements For The Year Ended 31 July 2025**
## 1. **General Information**
Little Oaks Pre-School Stoke Ferry is an unincorporated charity registered with the Charity Commission, registered charity number 01068134. The principal address is 47 Wretton Road, Stoke Ferry, Kings Lynn, Norfolk, PE33 9QJ.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Fixtures & Fittings
No Depreciation
15% Reducing Balance
## 2.3. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Other Trading Activities**
|Fundraising events
Shop income|**2025**
**Unrestricted**
**funds**
**£**
677
34|**2024**
**Unrestricted**
**funds**
**£**
325
231|
|---|---|---|
||711|556|
## 4. **Investment Income**
|Bank interest receivable
.
**Net Income/(Expenditure)**
he net expenditure is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned|**2025**
**Unrestricted**
**funds**
**£**
408|**2024**
**Unrestricted**
**funds**
**£**
178|
|---|---|---|
||**2025**
**£**
899|**2024**
**£**
938|
## 5. **Net Income/(Expenditure)**
The net expenditure is stated after charging/(crediting):
Page 6
**Little Oaks Pre-School Stoke Ferry Notes to the Financial Statements (continued) For The Year Ended 31 July 2025**
## 6. **Analysis of Expenditure**
|Charitable Activities
Charitable Activities
7.
**Support Costs**
Employee costs
Premises expenses
General administration
Depreciation
Interest payable
Governance costs
Employee costs
Premises expenses
General administration
Depreciation
Governance costs
8.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services|**Activities**
**undertaken**
**directly**
**£**
9,025|**Activities**
**undertaken**
**directly**
**£**
9,025|**Support costs**
(see note 7)
**£**
126,182|**2025**
**Total**
**£**
135,207|
|---|---|---|---|---|
||**Activities**
**undertaken**
**directly**
**£**
7,681||**Support costs**
(see note 7)
**£**
135,524|**2024**
**Total**
**£**
143,205|
||||**2025**
**£**
240
-
-
-
240|**2025**
**Charitable**
**Activities**
**£**
112,972
6,282
5,419
899
209
401|
|||||126,182|
|||||**2024**
**Charitable**
**Activities**
**£**
108,950
20,007
5,223
938
406|
|||||135,524|
|||||**2024**
**£**
240
-
-
-|
|||||240|
Page 7
## **Little Oaks Pre-School Stoke Ferry Notes to the Financial Statements (continued) For The Year Ended 31 July 2025**
## 9. **Staff Costs**
Staff costs were as follows:
|taff costs were as follows:|||
|---|---|---|
|Wages and salaries
Other pension costs|**2025**
**£**
111,073
1,279
112,352|**2024**
**£**
106,972
1,211|
|||108,183|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## 10. **Average Number of Employees**
Average number of employees during the year was: 6 (2024: 6)
## 11. **Tangible Assets**
|**Cost**
As at 1 August 2024
As at 31 July 2025
**Depreciation**
As at 1 August 2024
Provided during the period
As at 31 July 2025
**Net Book Value**
As at 31 July 2025
As at 1 August 2024|**Land &**
**Property**
**Freehold**
**£**
13,414|**Fixtures &**
**Fittings**
**£**
29,376|**Total**
**£**
42,790|
|---|---|---|---|
||13,414|29,376|42,790|
||-
-|23,381
899|23,381
899|
||-|24,280|24,280|
||13,414|5,096|18,510|
||13,414|5,995|19,409|
## 12. **Creditors: Amounts Falling Due Within One Year**
|Trade creditors
Accruals and deferred income|**2025**
**£**
-
450
450|**2024**
**£**
417
240|
|---|---|---|
|||657|
## 13. **Pension Commitments**
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,279 (2024: £1,211).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
Page 8
## **Little Oaks Pre-School Stoke Ferry Notes to the Financial Statements (continued) For The Year Ended 31 July 2025**
## 14. **Movement in Funds**
|4.
**Movement in Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 August**
**2024**
**£**
63,592|**Income**
**£**
132,011|**Expenditure**
**£**
(135,207)|**As at 31 July**
**2025**
**£**
60,396|
||63,592|132,011|(135,207)|60,396|
||**As at 1 August**
**2023**
**£**
63,690|**Income**
**£**
143,107|**Expenditure**
**£**
(143,205)|**As at 31 July**
**2024**
**£**
63,592|
||63,690|143,107|(143,205)|63,592|
## 15. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 16. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
Page 9
## **Little Oaks Pre-School Stoke Ferry Detailed Statement of Financial Activities For The Year Ended 31 July 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Charitable Activities:**
**Charitable Activities**
Income from charitable activities - Fees
Education Grant
**Other trading activities**
Fundraising events
Uniform
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Charitable Activities:**
**Charitable Activities**
Purchases
Wages and salaries
Employers pensions
Staff training
Rates
Light and heat
Repairs and maintenance
Cleaning
Insurance
Licence & fees
Stationery
Advertising and marketing costs
Telecommunications and data costs
Independent examiner's fees
Subscriptions
Sundry expenses
Depreciation of fixtures and fittings
Bank charges
Accountancy fees
**NET EXPENDITURE**|**2025**
**Total**
**funds**
**£**
18,757
112,135|**2024**
**Total**
**funds**
**£**
27,707
114,666|
|---|---|---|
||130,892
677
34|142,373
325
231|
||711
408|556
178|
||408|178|
||132,011
(9,025)
(111,073)
(1,279)
(620)
(518)
(2,115)
(1,523)
(2,126)
(1,448)
(240)
(1,493)
(1,045)
(540)
(240)
(47)
(366)
(899)
(209)
(401)|143,107
(7,681)
(106,972)
(1,211)
(767)
(1,258)
(1,865)
(14,621)
(2,263)
(1,138)
(326)
(911)
(1,399)
(1,087)
(240)
(122)
-
(938)
-
(406)|
||(135,207)|(143,205)|
||(135,207)|(143,205)|
||(3,196)|(98)|
Page 10