CHARIIY
MM
Trustees. Annual Report for the period
Period start date
Period end date
31
12
2024
2024
From
Section A
Reference and administration details
Charity name
Stepping Stones Preschool
Other names charity is known by
Registered charity number {if any)
1070081
Charity's principal address
Stepping Stones Preschool
Melbourne Road
Blacon
Postcode
CH1 5JG
Names of the charity trustees who manage the charity
Dates acted if not for whole
ear
Trustee name
Office {if any)
Narne of person lor body) entitled
toa
oint trustee
ifan
Linda Jones
Chair
Sophie Thompson
Heather Edwards
Janette Trenholm
10
12
13
14
15
16
17
18
19
20
Names of the trustees for the charity, if anyg (for example, any custodian trustees)
Name
Dates acted if not for whole
ear
TAR
March 2012

Section E
Financial review
Brief statement of the
charity's policy on reserves
Details of any funds materially
in deficit
Further financial review details (Optional information)
You may choose to include
additional information, where
relevant about..
the charity's principal
sources of funds (including
any fundraising).,
how expenditure has
supported the key objectives
of the charity.
investment policy and
objectives including any
ethical investment policy
adopted.
Section F
Other optional information
Section G
Declaration
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the charity's trustees
Signature{s)
Full name{s)
Position (eg Secretary, Chair,
etc)
Linda Jones
Chair
Date
30.9.25
TAR
March 2012

Section D
Achievements and performance
Summary of the main
achievements of the charity
during the year
The preschool operates across two sites.. a classroom within the main
school building for children aged 34 years, and a modular unit on the
school grounds for children aged 2-3 years.
Enrolment numbers have steadily increased throughout the year.
Our staff remain committed to professional development, ensuring they
are up to date with mandatory training and framework requirements. All
team members have successfully completed safeguarding training, along
with a range of online courses relevant to early years education and the
curriculum.
This year, we've experienced several staffing changes. A number of tea
members have moved on to other Early Years settings, and we are
delighted to welcome two new colleagues one already fully qualified at
Level 3 and another who is currently working towards achieving her Level
3 qualification.
Parent partnerships continue to be a priority. Families were invited to
enjoy our preschool nativity in December and to take part in play-and-
stay sessions in both age groups. These events were well attended and
gave families the opportunity to share in their children's learning and
activities.
We also worked in collaboration with JH Godwin Primary School to host a
literacy morning for preschool parents, offering valuable insight into the
skills their children will develop in preparation for starting reception.
In July, we held a successful sports day with excellent family
participation, creating a lively and celebratory community atmosphere.
We have also partnered with an Early Years Worker from Balcon
Children's Centre to deliver termly Ready Steady Read sessions for our
2-3-year-olds. These interactive sessions encourage parental
involvement in storytelling and related activities, while also providing
families with access to additional advice and support if needed.
TAR
March 2012

The Gommittee operates on a voluntary basis, with all members
generously giving their time. Parents are welcome to join at any stage.
Special thanks go to Janette Trenholm, Manager of the Pre-school, and
to all committee members for their dedication. We are also grateful for
the invaluable support and guidance provided by the Early Years
Advisory Service.
You may choose to include
further statements, where
relevant, about:
policy on grantmaking.,
policy programme related
investment.,
contribution made by
volunteers.
Section D
Achievements and performance
TAR
March 2012

supportive environment. We are committed to working in partnership with
parents and all stakeholders involved in the childcare profession.
The Preschool is open Monday to Friday during term time, offering
sessional day care in a nurturing and stimulating environment for children
aged 2 years up to statutory school age.
Children are cared for and supported by a team of highly qualified and
dedicated staff, committed to delivering the highest standards of early
years education.
We actively encourage parental involvement, both in the management of
the Preschool and in SLJPPOrting their child's learning and development,
within the setting and at home.
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)
The Preschool also provides advice and guidance on a wide range of
issues relating to children's development and wellbeing. Opportunities
such as literacy open mornings help to foster a love of reading, while
stay-and-play sessions encourage parent-child engagement within the
setting.
Parents meet regularly with their child's key person to review progress
and share updates. This partnership approach benefits both children and
families, building confidence and deepening understanding of child
development.
Our setting warmly welcomes all families, regardless of background,
ability, gender, faith, or ethnicity.
Additional details of objectives and activities (Optional information)
TAR
March 2012

Names and addresses of advisers (Optional information)
e of adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)
Section B
Structure,
overnance and mana
ement
Description of the charity's trusts
Type of governing document
Pre School Alliance constitution
How the charity is constituted
Trust
Trustee selection methods
Parents are invited to AGM, trustees are invited to stand and then
appointed by election and check procedures.
Additional governance issues (Optional information)
Stepping Stones Pre school is registered with OFSTED reg No 305344
and is a member of the Pre School Learning Allian￿.
Stepping Stones Pre school offers child care and education to the local
community and has been operating for in excess of 30 years.
You may choose to include
additional information, where
relevant, about:
policies and procedures
adopted for the induction and
training of trustees.,
the charity's organisational
structure and any wider
network with which the Gharity
works.,
relationship with any related
parties.,
trustees, consideration of
major risks and the system
and procedures to manage
them.
We are registered as Early Years Providers with OFSTED. Our average
sessional number of children is approximately 60.
The Pre school reviews all current policies and procedures on a regular
basis. The review process is ongoing. The Pre school has a Child
protection policy in place which includes safer recruitment procedures and
statutory requirements. Staff DBS checks are carried out in line with
recommended guidance (every 3 years).
All committee members give there time voluntarily and receive no
remuneration or benefits.
The Pre school is led by an enthusiastic, committed and dedicated team of
qualified staff. The group is supported by a voluntary management
committee made u
arents.
Section C
Ob"ectives and activities
The Preschool receives support from the Cheshire West and Chester
Early Years team.
Summary of the objects of the
charity set out in its
governing document
We maintain strong links with the local primary school on site, ensuring
good practice and smooth transitions for children moving from the
preschool environment into full-time education.
Our aim is to provide high-quality, affordable, and accessible childcare for
children a
ed2 earsu
to statuto
school a
e, within a safe and
TAR
March 2012

Stepping Stones of Chester
Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
3l.12.24
31.12.23
INCOME
Grants
Grants including NECJ Funding
233,295
215.007
Other trading activities
Fce incomc
Milk incomc
11,756
1,090
16,263
1,026
12,846
17,289
Investment income
Deposit aCCoL￿t interest
178
134
Total incoming resourees
246,319
232,430
ExPE￿D[TUXE
Other trading aetivities
ActivitlLS and materials
Wages
Consuinables (food)
Milk cost
CourseslmeetingJs
Insurance
Uniforni
Premise5 cxpenscs
Bank loan interesL
13,559
198,022
4.793
1,123
.130
869
220
11,961
47
14,414
189.695
5,034
I,146
871
829
501
5.696
151
231.724
218,337
InvestmeDt management costs
Property rcpairs
2,623
2,147
Support costs
Finance
Administrdlion cxpcnscs
Consuliants
Other expenses
13,399
1,620
855
12.351
1,400
10,727
15.874
24,478
Total resources expcnded
250,221
244,962
Net expendlture
(3,902)
{12.532)
This page does not fonn Pdrt of the stalutory financial statements
Pagell

**REGISTERED CHARITY NUMBER: 1070081** 

**Report of the Trustees and** 

**Unaudited Financial Statements** 

**for the Year Ended 31 December 2024** 

**for** 

**Stepping Stones of Chester** 

DJH Wirral & Chester Limited Military House 24 Castle Street Chester Cheshire CH1 2DS 



**Stepping Stones of Chester** 

## **Contents of the Financial Statements for the Year Ended 31 December 2024** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Statement of Financial Position**||5||
|**Notes to the Financial Statements**|6|to|10|
|**Detailed Statement of Financial Activities**||11||





**Stepping Stones of Chester** 

## **Report of the Trustees for the Year Ended 31 December 2024** 

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The objective of the charity is the provision of childcare. 

## **Public benefit** 

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aim and objectives, and in planning future activities. 

## **FINANCIAL REVIEW** 

## **Financial position** 

As at 31 December 2024 there was cash at bank and in hand of £31,936 (2024 - £35,750). During the year there was a net of income/(expenditure) of (£12,666) (2023: £12,532). 

## **Principal funding sources** 

The principal source of funding is grants. During the year grants totalling £233,295  (2023 £215,007) were received. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1070081 

## **Principal address** 

J H Godwin CP School Melbourne Road Blacon Chester Cheshire CH1 5JG 

## **Trustees** 

Mrs L S Jones Ms E Roper Ms L Evans Ms H Edwards Ms S Thompson (appointed 15.4.25) 

## **Independent Examiner** 

Steven Mark Greensill FCA DJH Wirral & Chester Limited Military House 24 Castle Street Chester Cheshire CH1 2DS 

Page 1 



**Stepping Stones of Chester** 

## **Report of the Trustees for the Year Ended 31 December 2024** 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 

........................................................................ Mrs L S Jones - Trustee 

Page 2 



## **Independent Examiner's Report to the Trustees of Stepping Stones of Chester** 

## **Independent examiner's report to the trustees of Stepping Stones of Chester** 

I report to the charity trustees on my examination of the accounts of Stepping Stones of Chester (the Trust) for the year ended 31 December 2024. 

## **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 Act and in carrying out my examination I have followed all 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 content 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. 

Steven Mark Greensill FCA 

DJH Wirral & Chester Limited Military House 24 Castle Street Chester Cheshire CH1 2DS 

Date: ............................................. 

Page 3 



## **Stepping Stones of Chester** 

## **Statement of Financial Activities for the Year Ended 31 December 2024** 

|Designated<br>fund -<br>Unrestricted<br>Building<br>fund<br>rental<br>Notes<br>£<br>£<br>**INCOME FROM**<br>Grants<br>233,295<br>-<br>Other trading activities<br>2<br>12,846<br>-<br>Investment income<br>3<br>-<br>178<br>**Total**<br>246,141<br>178<br>**EXPENDITURE ON**<br>Other trading activities<br>4<br>234,347<br>-<br>Support costs<br>15,874<br>-<br>**Total**<br>250,221<br>-<br>**NET INCOME/(EXPENDITURE)**<br>(4,080)<br>178<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>16,289<br>15,462<br>**TOTAL FUNDS CARRIED FORWARD**<br>12,209<br>15,640|31.12.24<br>31.12.23<br>Total<br>Total<br>funds<br>funds<br>£<br>£<br>233,295<br>215,007<br>12,846<br>17,289<br>178<br>134<br>246,319<br>232,430<br>234,347<br>209,955<br>15,874<br>35,007<br>250,221<br>244,962<br>(3,902)<br>(12,532)<br>31,751<br>44,283<br>27,849<br>31,751|
|---|---|



The notes form part of these financial statements 

Page 4 



## **Stepping Stones of Chester** 

## **Statement of Financial Position 31 December 2024** 

||||||31.12.24|31.12.23|
|---|---|---|---|---|---|---|
||||Designated||||
||||fund -||||
|||Unrestricted|Building||Total|Total|
|||fund|rental||funds|funds|
||Notes|£|£||£|£|
|**CURRENT ASSETS**|||||||
|Cash at bank and in hand||16,296|15,640||31,936|35,750|
|**CREDITORS**|||||||
|Amounts falling due within one year|8|(4,087)||-|(4,087)|(3,999)|
|**NET CURRENT ASSETS**||12,209|15,640||27,849|31,751|
|**TOTAL ASSETS LESS CURRENT**|||||||
|**LIABILITIES**||12,209|15,640||27,849|31,751|
|**NET ASSETS**||12,209|15,640||27,849|31,751|
|**FUNDS**|10||||||
|Unrestricted funds|||||27,849|31,751|
|**TOTAL FUNDS**|||||27,849|31,751|



The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 

............................................. L S Jones - Trustee 

The notes form part of these financial statements 

Page 5 



**Stepping Stones of Chester** 

## **Notes to the Financial Statements for the Year Ended 31 December 2024** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention. 

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **2. OTHER TRADING ACTIVITIES** 

|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||31.12.24|31.12.23|
||£|£|
|Fee income|11,756|16,263|
|Milk income|1,090|1,026|
||12,846|17,289|



Page 6 

continued... 



**Stepping Stones of Chester** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** 

## **3. INVESTMENT INCOME** 

|**INVESTMENT INCOME**|||
|---|---|---|
||31.12.24|31.12.23|
||£|£|
|Deposit account interest|178|134|
|**OTHER TRADING ACTIVITIES**|||
|**Investment management costs**|||
||31.12.24|31.12.23|
||£|£|
|Property repairs|2,623|2,147|



## **4. OTHER TRADING ACTIVITIES** 

## **5. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. 

## **6. STAFF COSTS** 

The average monthly number of employees during the year was as follows: 

||31.12.24|31.12.23|
|---|---|---|
|Support staff|-|10|



No employees received emoluments in excess of £60,000. 

## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|Unrestricted<br>fund<br>£<br>**INCOME FROM**<br>Grants<br>215,007<br>Other trading activities<br>17,289<br>Investment income<br>-<br>**Total**<br>232,296<br>**EXPENDITURE ON**<br>Other trading activities<br>209,955<br>Support costs<br>35,007<br>**Total**<br>244,962<br>**NET INCOME/(EXPENDITURE)**<br>(12,666)|Designated<br>fund -<br>Building<br>rental<br>£<br>-<br>-<br>134<br>134<br>-<br>-<br>-<br>134|Total<br>funds<br>£<br>215,007<br>17,289<br>134<br>232,430<br>209,955<br>35,007<br>244,962<br>(12,532)|
|---|---|---|



continued... 

Page 7 



**Stepping Stones of Chester** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** 

## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued** 

|||||Designated||
|---|---|---|---|---|---|
|||||fund -||
|||Unrestricted||Building|Total|
|||fund||rental|funds|
||||£|£|£|
||**RECONCILIATION OF FUNDS**|||||
||Total funds brought forward|28,955||15,328|44,283|
||**TOTAL FUNDS CARRIED FORWARD**|16,289||15,462|31,751|
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||
|||||31.12.24|31.12.23|
|||||£|£|
||Bank loans and overdrafts (see note 9)|||280|-|
||Taxation and social security|||2,023|2,499|
||Other creditors|||1,784|1,500|
|||||4,087|3,999|
|**9.**|**LOANS**|||||
||An analysis of the maturity of loans is given below:|||||
|||||31.12.24|31.12.23|
|||||£|£|
||Amounts falling due within one year on demand:|||||
||Bank overdrafts|||280|-|
|**10.**|**MOVEMENT IN FUNDS**|||||
|||||Net||
|||||movement|At|
|||At 1.1.24||in funds|31.12.24|
|||£||£|£|
||**Unrestricted funds**|||||
||General fund|16,289||(4,080)|12,209|
||Designated fund - Building rental|15,462||178|15,640|
|||31,751||(3,902)|27,849|
||**TOTAL FUNDS**|31,751||(3,902)|27,849|



continued... 

Page 8 



**Stepping Stones of Chester** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** 

## **10. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>246,141<br>Designated fund - Building rental<br>178<br>246,319<br>**TOTAL FUNDS**<br>246,319<br>**Comparatives for movement in funds**<br>At 1.1.23<br>£<br>**Unrestricted funds**<br>General fund<br>28,955<br>Designated fund - Building rental<br>15,328<br>44,283<br>**TOTAL FUNDS**<br>44,283<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>232,296<br>Designated fund - Building rental<br>134<br>232,430<br>**TOTAL FUNDS**<br>232,430|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(250,221)<br>(4,080)<br>-<br>178<br>(250,221)<br>(3,902)<br>(250,221)<br>(3,902)<br>Net<br>movement<br>At<br>in funds<br>31.12.23<br>£<br>£<br>(12,666)<br>16,289<br>134<br>15,462<br>(12,532)<br>31,751<br>(12,532)<br>31,751<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(244,962)<br>(12,666)<br>-<br>134<br>(244,962)<br>(12,532)<br>(244,962)<br>(12,532)|
|---|---|



continued... 

Page 9 



**Stepping Stones of Chester** 

## **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** 

## **10. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined position is as follows: 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.23|in funds|31.12.24|
||£|£|£|
|**Unrestricted funds**||||
|General fund|28,955|(16,746)|12,209|
|Designated fund - Building rental|15,328|312|15,640|
||44,283|(16,434)|27,849|
|**TOTAL FUNDS**|44,283|(16,434)|27,849|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>Designated fund - Building rental<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>478,437<br>312<br>478,749<br>478,749|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(495,183)<br>(16,746)<br>-<br>312<br>(495,183)<br>(16,434)<br>(495,183)<br>(16,434)|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(495,183)<br>(16,746)<br>-<br>312<br>(495,183)<br>(16,434)<br>(495,183)<br>(16,434)|
|---|---|---|---|
||||(16,434)|
||||(16,434)|



## **11. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 December 2024. 

Page 10 



## **Stepping Stones of Chester** 

||**Detailed Statement of Financial Activities**|||
|---|---|---|---|
||**for the Year Ended 31 December 2024**|||
|||31.12.24|31.12.23|
|||£|£|
|**INCOME**||||
|**Grants**||||
|Grants including NEG Funding||233,295|215,007|
|**Other trading activities**||||
|Fee income||11,756|16,263|
|Milk income||1,090|1,026|
|||12,846|17,289|
|**Investment income**||||
|Deposit account interest||178|134|
|**Total incoming resources**||246,319|232,430|
|**EXPENDITURE**||||
|**Other trading activities**||||
|Activities and materials||13,559|14,414|
|Wages||198,022|189,695|
|Consumables (food)||4,793|5,034|
|Milk cost||1,123|1,146|
|Courses/meetings||1,130|871|
|Insurance||869|829|
|Uniform||220|501|
|Premises expenses||11,961|5,696|
|Bank loan interest||47|151|
|||231,724|218,337|
|**Investment management costs**||||
|Property repairs||2,623|2,147|
|**Support costs**||||
|**Finance**||||
|Administration expenses||13,399|12,351|
|Consultants||1,620|1,400|
|Other expenses||855|10,727|
|||15,874|24,478|
|Total resources expended||250,221|244,962|
|**Net expenditure**||(3,902)|(12,532)|



This page does not form part of the statutory financial statements 

Page 11