REGESTERED CHARITY NUMBER: 1078387
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCiAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
FOR
FIRST STEPS PRE-SCHOOL
Siiles & Compaily
Chartered Cerlitied Accoiintant5
2 J.ake F.i)d Coiirt
Taplow
Maidenhead
Bei'kshire
SL6 OJQ

FIRST STEPS PRE-SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page
Report of the Trustees
Independent Examiner's Report
Siatement of FinAneiAI Activities
Balgn¢e Sheet
Notes to the FinanciAI Statements
Detailed Siatement of Financial Activities
10 lo 11

FIRST STEPS PRE-SCHOOL
REPORT OF THE "I"RUSTEES
FOR THE YFAR LNDED 31 AUGUST 2024
The trustees present their report with the financial statements ol- Ihe charily foi. the ycar ended 31 August 2024. The
Éruslees have adopted the provisions of Accounting and Rcporting by Charities.. Statement of Recommended Practic¢
applicable to charities preparing their accounts in accordance with th¢ Financial Reporting Standard applicabl¢ in the UK
and Republic of Ireland (FRS 102) (oftective l January 2015).
OBJLCTIVES AND ACTIVITIES
The aim of th¢ cl)arity is lo serve the local community families with a fun safe ¢ducational pre-school for children
below the compulsoiy SLhool age.
The trustecs have paid due regdrd to giiidance issued by the Charity Commission in dcciding what activities the Charity
should Undertake.
STRUCTURE, GOVERNANCE AND MANAGF.MENT
Governing doeument
The charity is ¢onti'oll¢d by ils governing do¢umenl, a d¢¢d of Irust and Conslilutes an unincorporated charity.
REFERLNCL AND ADMINIS"fRATIVE DFTAILS
Registered Charity number
1078387
Principal Rddress
Manor Youth Centre
7 Hanover Way
Windsor
Berkshire
SL4 5NL
Trustees
Mr.% K Bush
Ms N Pryer
Ms G Clark
Ms AL Furnell
Independent FJx#mlner
Philip Om¢rod
Siilcs & Company
Chartcred Certified Accoiintants
21.akc End Couil
T8pIow
Maidenhead
Berkshire
SL6 OJQ
Approved by ordLr of the board of triislees on
and signed on ils behalf by-
's K BLish - Trustee
Page I

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FIRST STEPS PRE-SCHOOL
Independent exaniiner's report to the ¢rustees of First Steps Pre-school
J report lo Ilie cliarily trustees on my examination of the accounls of'Firsl Stepg Pre-school {th¢ Trust) for the year ended
31 Aiigust 2024.
Responsibilities And basis of r¢port
As the charity trustees of Ihe Trvst you are responsible for the preparation of the accounts in accordance with the
r¢quiremeiits of the Charities Act 2011 ('Ihe Act,).
I report in respect of my oxaminalion of the Tni.%l's accoiints carried oiil under section 145 01 the Act and in earrying out
my exan]inalion L h¢lV¥ followed all applicable Dirertions given by the Charity Commission undei. seclion 145(5){b) of
the Act.
Independent exxminer's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordan¢¢ wilh Accounling and
Rcporting by Cliarities preparing Ih¢ir accounts in accordance with the liinaneial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102} in preference lo the Accounting and Reportin&, by Charities.. Statement of
Recommended Practice issued on l April 2005 which is r¢ferred lo in Éhc extant regulations bul has now bee
withdrawn.
l understand th&t this has bcen done in order for financial statements to provide a true and fair view in accordance with
Generally Acccpled A¢¢ounting Practice effcctive for reportinb periods beginning on or after l January 2015.
I have complcted my examination. I confirm that no matters have come to my attention in connection witl) the
examination giiving me caus¢ to believe tliat in at)y material respect..
accountingi records were not kept in respect of the association as requircd by seciion 130 of. the 201 l Acl. or
the financial statements do not accord with those record5; or
thc financial 51atemcnts do not comply with the applicable requirements con¢eming tl)e torni and content of
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other thali any requiremcnt that the
accounts give a tnie and fair view which is not a matter considered as part of an independent examination.
I liave no eonccrns aiid have Gonie across no other mallers in ¢onnection with the examination lo which attention .qhould
be drawn in this I'eport in order lo endble a proper undcrstanding of the financial slalements to be l'eached.
Philip Orineiod
l.'.C.C.A
Stiles & Company
Chartered Certified Aecounlanls
2 Lake End Court
Taploiv
Maidenhead
Bei'kshire
SL6 OJQ 24 Jun 2025
Date..
FL,1, 0.-.￿ _ $4,1.. &
Page 2

FIRST STEPS PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THL YEAR ENDED 31 AUGUSI" 2024
31.8.24
31.8.23
RestriGt¢d
rixed
asset
funds
Unrestricted
fund
Restricted
funds
Total
funds
Total
funds
Notes
INCOME AND
F.NDOWMENTS IIROM
Income
17,724
119,929
137,653
135.374
Inv¢stniei)C income
345
Total
19,406
119,929
l39,335
135.719
EXPENDITURE ON
Raising fjjnds
2,972
118,447
121,419
118,432
Other
Total
2,972
122,025
124,997
121.720
NET INCOME
16.434
(2,096)
14,338
13,999
RECONCILIATION OF
FUNDS
Total fund8 brought forward
200.252
94,242
548
295,042
281,043
TOTAI. FUNDS CARRIED
FORWARD
216686
548
309 380
295 042
Tlie note5 form part of these fiiiancial statements
Page 3

FIRsf STEPS PRE-SCHOOL
BALANCE SIIEET
31 AUGUST 2024
31.8.24
31.8.23
Rbslricted
fixed
asset
funds
Unrestricted
funds
Reslricted
funds
Total
funds
Total
funds
Notes
FIXED ASSETS
Tangible assets
511
3,764
548
4,823
5.153
CURRLN'f ASSETS
Cash ai bank and in hand
217,115
306 954
292 124
217,115
89,839
306,954
292.124
CREDITORS
Ainounts falling due within one
year
(940)
(1,457)
(2,397)
(2,235)
NET CURRLNT ASSETS
216 175
304 557
289 889
TOTAI, ASSETS LESS
CURRENT LIABII.I'I"IES
216.686
92,146
548
309,380
295,042
NET ASSETS
216 686
548
309 380
295 042
Unrestricted funds
Rcstricted funds
216,686
200.262
TOI'AL FUNDS
309 380
295 042
I'hc financial slatemenls w¢r¢ approved by the Board of 'l'riistees and aiilhorised foi. issiie on .
and were signed on ils behalf by..
K Bush - I'rLlStee
The notes forin part of these financial statements
Page 4

FIRST STEPS PRE-SCHOOL
NOTES TO THE FINAP4CIAL STATFMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
ACCOUIYTING POLICIES
Basi5 of preparing the financigl statements
Th¢ fii)ancial statem¢nls of the charity, wliich 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 Iheiraccounts in accordanco with the Financial Reporting
Standard applicable in the UK and Republic of Ireland {FRS 102) (eff¢clive l January 2015),, Financial Repoiting
Stai)dard 102 'The Financial Repoi1ing Standard hpplicable in the UK and Republic of Ireland, the Charities
Act 2011. 'I'he financial statements have b¢on prepared linder the historical cost convention.
Income
All income is recognised in the Statement oFFinancial Activities once thc charity has entitlement to the fuiids, it
is probable thal the income will be rcceived and the amounl can be measured reliably.
Expenditure
Liabilities al'e I'ecognised as expendittire as soon as there is a legal or constructiv¢ obligyalion committing the
charity lo ihat expenditure, it is probable that a Iransfer of economic benefits will be required in settlement and
the amounl of the obligation can be measured reliably. Expenditure is a¢counted for on an accruals basis and has
been classified under headings that aggregate all wst related to the category. Where costs cannot be directly
attribiited to particular hcadings, they have been allocated to a¢livilies on a basis consistent with the use of
resoiirces.
'I'¥ngible fixed 4ssets
D¢preciation is provided at the following anniial rales in order to wrile off each asset over ils estimated useful life.
Plant and machinery
Fixtures and fittings
C.ompLlter equipment
200/• on reducin& balance
200/0 on reducing balaiice
200/0 on reducin& balance
Taxation
The charity is excmpt fi'om tax on 118 chai'itable activities.
Fund gceounting
UnrestriLted funds Can b¢ used in accordance with thc charitable obj¢clives at the discretion of the trustees.
Restricled fiinds can only be used for particular reslricted purposcs within the objects of the charity. Restrictions
ai'ise when specified by tl)e donor oi. when fiinds are I'ais¢d for particular I'estricled purposes.
rurther explanation of Ihe nature and purpose of each fijnd is included in I1)e iiotes lo the tinancial slatemenls.
Hire purtliase and leasing commitments
Rentals paid linder operating Icases are ¢harged lo the Stateineiit of Finaiicial Activities on a stt'aight lii)e basis
over the period of (he l¢ase.
Page 5

FIRST STEPS PRE-SCHOOL
NOTES TO TFIE FINANCIAL STATEMENTS - continued
FOR THL YEAR ENDED 31 AUGUST 2024
IIYVES'I'MENT IiYCOME
31.8.24
31.8.23
Deposit a¢wunt interest
345
INDEPENDEiY'I' EXAMINERS Tr'EE
During the ycar the Charity incurred expenditure in relation to the Iiidependenl examiner's slatemenl of £954
including VAT (2023.. £945)
TRUSTEF.S' REMUNERATIOIY AND BENF.FITS
There were no trustces, remunei'ation or other benefits for the year ended 31 Aligiist 2024 nor for the year ended
31 August 2023.
Trustees, expenses
There were no Irusl¢es' expcnses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
STAFb COSI'S
The average monthly number of employecs duriiig the year was as follows..
31.8.24
31.8.23
ducation
No employces i'eceived emoliiments in excess of £60,000.
COMPARATIVTr:S FOR I'HE STATEMENI. OF FINANCIAL A￿1VITIEs
RestriLled
rixcd
Unrestricted
fund
Restricted
funds
fuiids
funds
INCOME AND ENDOWMENTS FROM
Incume
24,791
110,583
135,374
Other trading activities
Invcstillent incoine
345
345
Total
25,136
110.583
135.719
FXPENDITURF ON
Raising funds
3,465
114,967
118,432
Other
3,288
3,288
Page 6

FIRST STEPS PRE-SCHOOL
NOTES I'O TIIF FINANCIAL STATEMENTS- eontinued
FOR THL YEAR ENDED 31 AUGUST 2024
COMPARATIVES FOR'I'IIE STATFMENT OD D INANCIAL ACTlVI'fiES- continued
Rcstricted
fixed
asset
funds
Unrestricted
fund
Restricted
funds
Total
funds
Total
3.465
118,255
121,720
NF.T INCOME
21,671
(7,672)
13,999
RECONCILIATION OF FUIYDS
Tot&1 funds brought forward
178,581
101,914
548
281,043
TOTAL FUNDS CARRIED FORWARD
200,252
94,242
548
295,042
TANGIBLF. FIXED ASSETS
Fixtures
and
fittings
Plant and
niachinery
Computer
CqLiipmcnt
Totals
COST
Ai I Septcinber 2023
Additions
1,471
237
19,571
1,600
639
22,642
875
I)LPRECIATION
At I Septcmber 2023
Charge for year
1.073
127
15.239
866
1,178
212
17,489
206
Ai 31 August 2024
1,200
NLT BOOK VALUL
At 31 August 2023
398
4,332
422
Al 31 Aiigiisl 2024
508
849
Page 7

FIRST STEPS PRE-SCHOOL
NOI'ES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2024
CREDI"I'ORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24
3 l.8.23
Trade creditors
Taxation and social 5eGurily
Oilier creditors
360
843
342
512
1,381
2,397
LEASING AGREEMENTS
Mininium lease paymenls under non-cancellablc operating l¢ases fall due as follows:
31.8.24
31.8.23
Within one year
8,000
MOVEMb.NT IN FUNDS
Net
movement
in funds
At
31.8.24
At 1.9.23
Unrestricted funds
General fund
200,252
16,434
216,686
Restricted funds
Ldiication
Restricted Fixed Asset
94,242
548
(2,096)
92,146
548
I'OTAL FUNDS
295 042
309 380
Net movcmenl in funds, in¢liided in the above are a8 follows..
Incoming
resources
Resources
expeiided
Moveiiient
in fiinds
Unrestricted funds
General fund
19,406
(2,972)
16.434
Restricted funds
Ediicalion
119,929
(122,025)
(2096}
TOTAL FUNDS
139 335
124 997)
14,338
Page 8

FIRST STEPS PRE-SCHOOL
NOTES TO TIIE FINANCIAL STATEMENTS- continued
FOR TIIE YEAR FNDF.D 31 AUGIJST 2024
MOVEMLN'f IN Fuf4DS - continued
Comparatives for movement in (unds
Net
movement
in fuiids
At
31.8.23
Ai 1.9.22
Unrestricted fiinds
General fuiid
178.582
21,671
200,253
Resti'icted funds
Education
Restricted F ixed Asset
101,914
548
(7,672)
94,242
548
102 462
94,790
TOTAL FUNDS
281043
13,999
295 043
Comparative net movement in funds, in¢luded in the above ar¢ as follows..
Incoming
resources
Rcsources
cxpcnded
Movement
in funds
Unrestricted (undy
General fund
25,136
(3,465)
21,671
Restricted fund$
Educalion
110,583
(118,255)
(7,672)
TOTAL FUNDS
135 719
121720)
ii.
RELATED PARTY DISCI.OSIIRES
There w¢r¢ no I'elaled party ti'ansaclions for tEie year ciided 31 August 2024.
Page 9

FIRST STEPS PRE-SCHOOL
DF.TAILED STATFMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR FTrIDED 31 AUGUST 2024
31.8.24
31.8.23
INCOME AND ENDOWMENTS
Don#tions and legacies
Ineonie
Pre-school fees
119,929
16.997
I10,583
24,323
136,926
134,906
Other trading activities
l.undi'aising events
727
468
Investmenl income
Deposit account inlerest
1,682
345
Tolgl incoming resources
139,334
l35.719
EXPLNDITURE
Raising donation$ Ind legAcies
Wages. National Ins & Pension
Other opcrating leases
Insurance
Postage and stationery
Materials and equipment
Staff welfure
Staff Ii'aining
Rc¢ruilmcnt
Plant and machinery
rixtures and fillings
Computer Cquipment
106,869
7.407
474
241
4,431
401
24
100,236
7,237
453
549
7,155
278
930
94
99
1,083
106
127
866
212
121,053
118,220
other trAding aetivlties
Photograplis
185
211
Support costs
ManAgenient
Telephone
Siinilries
Repairs and Renewals
773
181
378
684
246
1.332
930
Governance costs
Independent ex%mincls fees
Carried forward
954
954
945
945
This Page does not forin part of the staliitory fiiiancial staleinei)Is
Pag¢ 10

FIRST STEPS PRE-SCHOOL
DETAILED STATEMENT OF FIIYANCIAL ACTIVITIES
FOR TIIE YEAR ENDED 31 AUGUST 2024
31.8.24
31.8.23
Governance costs
Brought forward
Accoiinlancy and legal fees
Ofsted fee
954
1,423
50
945
1.364
50
2.427
2.359
Total resoiirces expended
124 997
121720
Net incorne
1.3,999
This page does not form parl of the slaliitory finaiicial statements
Pagell

## **Issuer** 

Stiles & Company 

**Document generated** Wed, 25th Jun 2025 10:10:34 BST 

**Document fingerprint** 6b571ab8b2eaa7e75fcecbb1fb43d47d 

## **Parties involved with this document** 

## **Document processed** 

## **Party + Fingerprint** 

Wed, 25th Jun 2025 10:12:13 BST 

Philip Ormerod - Signer (28514f4363e7caa4726a3cfe2d9e06d5) 

## **Audit history log** 

## **Date** 

## **Action** 

Wed, 25th Jun 2025 10:10:34 BST Wed, 25th Jun 2025 10:10:34 BST 

Wed, 25th Jun 2025 10:11:32 BST Wed, 25th Jun 2025 10:11:35 BST Wed, 25th Jun 2025 10:11:37 BST Wed, 25th Jun 2025 10:12:13 BST Wed, 25th Jun 2025 10:12:13 BST 

Envelope generated by Fran Savoca (92.27.89.72) Document generated with fingerprint 6b571ab8b2eaa7e75fcecbb1fb43d47d (92.27.89.72) Sent the envelope to Philip Ormerod for signing (92.27.89.72) Philip Ormerod viewed the envelope (92.27.89.72) Document emailed to party email Philip Ormerod signed the envelope (92.27.89.72) This envelope has been signed by all parties (92.27.89.72)