Charlty reglstratlon number 1078387
AKST sfEP5 WINDSOR
ANNUAL REPORT AND U14AUDrrED FINANCIALSTATEMEP475
FOR THE YEAR ENDED 31 AUGU5f 2025

FIRST StEPS WINDSOR
LEGALAND ADMINlSfRATIVE INFORMAnON
Trustees
K Bush
N Pryer
A Furnell
G aark
Chartty number
1078387
Prlndpal addrÈss
Manoryouth Centre
7 Hanover Way
Windsor
Berkshire
SL4 5NL
Independent examiner
TC Group
2 Lake End Court
Taplow Road
Taplow
Maidenhead
Berkshire
England
SL6 OJQ

FIRST STEPS WINDSOR
corirENTS
Tr5Utees' report
Independent examinerfs report
ststement of financial artiwities
Balance Sheet
Notes to the financial statements
6-13

FIRsf STEPS WINDSOR
TRSUTEES. REPORT
FOR THE YEAR ENDED31 AUGUST2025
The trustees present their annual reFK*rt and financial statements for the year ended 31 August 2025.
The financlal statements have been p￿Pared in accordance wth the accounting policies set out in notè I to the
financi31 ￿aternents and comply with the charity's governing d¢xument. the Charities Act 2011 and "Accounting
and Reporting by Charitie5: Statement of Recommended Practice applicable to charities preparin8 their accounts
in accordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
leffective l January 20191".
Objectlves and act5vltles
The aim of the charity 15 to serve the local community familles wtth a fun. safe and educational pre-school for
children below the compulsory school age.
Public benefit
The trustees have paid due regard to guidance ￿￿e￿ by the Charity Commi$5ion in deciding what activities the
charity should undertake.
Achlevements and perf0M￿nCe
The charity has maintained its 'Good" rating from Of5ted. This ratin8 reflects our ongoing compliance wtth
national education standards and tonfirms that we continue to provide a safe. effective environment ft)r the
children in our care.
During this period, we focused on developing our provision for children with additional needs. We worked to
adapt our daily routine5 10 better 5UPPOrt these individua15, aiming to ensure our environment remains accesslble
and Incluslve for all attendlng Children.
To support our current cohort of children. stsff attended Several relevant training Sessions this year. This
professional developmerbt focused on praciical skills to help staff address the specifK everyday addltional needs of
the children Currently in our care.
Financial review
The charity reported total income of £141.145 for the year ended 31 August 202512024= £139,335), with grant
funding remaining the primary source of income. Expendwture increased to £130,89612024.. £124.9981. resulting in
a net surplus of £10.24912024.. £14.3371.
The chartty rernain5 in a strong financial position. with total fvnds of £319,629 at the year end and significant cash
balances to support ongoing operaiions.
Unre5tritted reserve5 of £226,478 exceed the twstees, target level of three to Six month5, expenditure, providing
a high level of financial resilience. Restricted funds of £93.151 will be applied to specific purposes in future
periods.
Overall, the trustees considerthe tharity to be financialty Sts￿e and well plaod to continue its artiwties.
Reseryes poliry
It is the policy of the charity that unrestricted hjnds which have not been designated for a specific use should be
maintained at a level equivalent to between thiee and six month's expenditu￿. The trustees consider that
reselves at this level will ensure that, in the event of a si8nificant drop in fundin& they will be able to continue thè
charitls cyrrent attivities while consideration is gNen to ways in which additional fund5 may be raised. This level
of reserves has been maintsined throughout the year.

FIRST STEPS WINDSOR
TrSUTEES' REPORT ICONT7NVED)
FOR THE YEAR Ef4DED 31 AUGusf2025
Major risks
The trustees have assessed the major risks to whith the chority is exposed. and are Satisfied that systems are in
place to mitlgate exposure to the major risks.
Strurtureth iovemance and management
The charity is an unincorporated charity. The charity 15 controlled by its goveming documen¢ a deed of trust that
nStit￿e5 èn unlncorporated charity.
The trustees who setved during the year and up to the date of signature of the financial ststements were=
K Bush
N Pryer
A Furnell
G Clark
Recruitmentandoppointment of tmstees
The trsutees, report was approved by the Board of Trustees.
K Bush
Trustee
Date=..

FIRSf STEPS WNDSOR
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FIRST sfEP5 WINDSOR
I report to the trustees on my examination of the financial Svdtements of First Steps Windsor (the charity) for the
year ended 31 Au8usi 2025.
Responsibilitles and basls of report
A5 the trustees of the charity you are responsible for the preparation of the financial statements In accordante
with the requirements of the Charr(ies Att 2011 (the 2011 Art).
I report in respect of my examination of the charl￿$ financial statements tarried out under sertion 145 of the
2011 Act. In carryirbg Out my examination I have followed all the applicable Dirertions given by the Charity
Commission under 5eclion 14515llbl of the 2011 Att.
Independent examlnef's ststement
Your attention is drawn to the fatt that the charity has prepared financial ststements in accordanee with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reportin8
Standard applicable in the UK and Repvblic of Ireland IFRS 1021 in preferen￿ to the Accounting and Reporting by
Charities.. Statement of Recommended Prartice issued on l Aprhl 2￿5 which is referre(I to in the extant
gulation5 but has now been wlthdvawn.
l understsnd that this has been done Én order for finanaal statements to PrO￿de a true and fair view in
accordance with Generalfy Attepted Accounting PractKe effective for reporting periods be8innin8 on or after I
january 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination gNing me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Art,. or
the financial statements do not accord wtth those records: or
the financial statements do not comply with the applicable requirements concerning the fom and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that
the accounts gNe a true and fair wew which is not a matter considered as part of an independent
examination.
I have no concerns and have come acr055 no other matters in connection with the examination to which attention
should be drawn in thi5 report in order to enable a proper under5t2nding of the financial statements to be
reached.
IQ
TC Gro
2 Lake End Court
Taplow Road
Taplow
Maidenhead
Berkshire
SL6 oja
England

FIRST sfEPS WINDSOR
srATEMEF￿ OF FINANCIAL AcnvmES
INCLUDING INCOME AND EXPENDITURE ACCOIJNT
FOR THE YEAR ENDED 31 AUGUST2025
Total Unrestrirt￿ Re5trkted
funds
funds
2024
2024
Total
lunds
2025
funds
2025
2024
Income from:
Donations and legacies
Charitable activities
Investments
130,023
130.023
10.014
1.108
119,929
119,929
17,724
1.682
10.014
1.108
17.724
1.682
Totsl Income
11.122
130,023
141,145
19.4C6
119,929
139.335
Expendilure on:
Charitable activities
1.330
129,566
130,896
2,973
122,025
124,998
Totsl expendltsre
1.330
129.566
130,896
2,973
122,025
124,998
Net Income and m(vement In
lunds
9.792
457
10.249
16.433
14,337
Reconciliation of fvnd5:
Fund balances at I September
2024
216,686
92.694
309.380
2C(1.253
295.043
Fund balan¢es at 31 Aygust
2025
226,478
93.151
319.629
216.686
92.694
309.380
The statement of fit)3nci31 actiwties includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activtties.

FIRST STEPS WINDSOR
BALANCE SHEET
ASAT31 AUGUST2025
2024
Flxed assets
Tangible assets
li
4.299
4,824
Current assets
Cash at bank and in hand
317,871
306.953
Creditors: amounts falllng due withln one
ar
12.5411
12.3971
Net current assets
315,330
304,556
Totsl assets less current1SabllFtles
319.629
309.380
Net assets excludln8 penslon lablllty
319.629
309.380
The funds ofthe tharlty
Restricted income funds
Unrestrirted funds
93.151
226.478
92.694
216,686
319.629
309.380
The financi315tatements were appn)ved by the trustee5 on ...
K Bush

FIRST sfEPS WINDSOR
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENOED31 AUGUST2025
Accountlng polldes
tharlty Inforn￿10n
First Steps Windsor is an unincorpordted charTty governed by its constitution. The charty is registered with
the Charity Commission for England and Wales under charsty registration number 1078387. The principal
office and operational addre55 is Maidenhead Youth Centre. 7 Hani)ver Way. Windsor. 8erkshire. SL4 5NL.
1.1 Accounung convention
The financial statements have been prepared in accordance wlth the chartty's govemin8 document, the
Charities Art 2011, FILS 102 "The Financial Reporting Standard applicable in the UK and Republlc of Ireland"
I"FRS 102.1 and the Charities SORP -Accounting and Reporting by Charities= Statement of Recommended
Practice applicable to charsties preparing their accounts in accordance wtth the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" leffective l January 20191. The charity is a Public
Benefit Entily a5 defined by FRS 102.
The charty has taken advantage of the provlslons in the SORP for charities not to prepare a Ststement of
Cash Flows.
The finan¢fial statements are prepared in sterlin& which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
poliaes adopted are set out below.
1.2 Going concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational e￿$tenCe for the foreseeable future. Thus the
trustees continue to adopt the going COr￿M basis of atcountin8 in preparing the financial statements.
1.3 Charital)le fvnds
Unrestricted funds are available for use at the dixretion of the trustees in furtheran￿ of their charitable
objertive5.
Restrirted funds are subject to spetffic condttions by donors or grantors as to how they may be used. The
purposes and uses of the restrirted funds are set out in the notes to the financial ststements.
Endowment funds are sublect to specific tondtLions by donor5 that the capitsl must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legalty entitled to it after any performance condition5 have been
met, the amounts tan be measured reliab￿, and it is probable that income will be re￿ived.
Cash donations a￿ recognised on ￿￿1Pt. Other donations are re¢o8nised once the charity has been
notified of the donation. unle55 performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time
of the donation.

FI￿ STEPS WIND50R
NOTES TO ThE FINANCIAi ￿ATEmEplfs {COP4TINUEDI
FOR THE YEAR ENDED 31 AUGUST2025
Accountln8 pollde5
(Continued)
Legacies are recognised on receipt or otherwise rf the charity ha5 been notified of an impendinB distribution,
the amouni is known, and re￿Ipt is experted. Ef the amount Is not known. the legacy is treated as a
Contingent asset.
1.5 Expenditure
Expenditure is retognised once there is a legal or construrtive obligation to transfer economlc benefit to
third party, it is probable that a transfer of economic benefits will be required in settlement. and the amount
of the obligation can be measured reliab￿.
Expenditure is classified by activity. The costs of Èxh activtty are made up of the total of direct costs and
shared costs. including support costs invow in undertaknn8 each activtty. Direct costs attributable to a
single activity are all(Kated directly to that activity. Shared costs which contribute to rnore than one activity
and support costs which are not attributsble to a single actNity are apportioned between those activities on
a basis consistent with the use of resources. Central siaff costs are all(￿ted on the basi5 of time spent, and
depreaation charges are allocated on the ￿rtIOn of the asset's use.
1.6 Tan8lbk ffftd asse
Tangible fixed assets are initialty measured at cost and 5ub5equently measured at cost or valuation, net of
depreciation and any imFMirment losses.
Depreciation is reco8nised so as to write off the cost or valuation of assets less their residual Yalues over
their useful lives on the following base5:
Plant and equipment
Fixtures and fftknn85
Computers
20% Reducing Balance
2(PA Reducin8 Balance
20% Redu¢in8 Balan
The gain or 105$ arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carryng walue of the asseL ènd is recognised in the statement of financial artNities.
1.7 Impairn*nt of Ilxed assets
At each reporting end date, the charity reviews the carrytng amounts of its tsngible assets to deterrnine
whether there is any indication that those assets have suffered an impairment loss. ff any such indication
exists, the recoverable arTrount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.8 Cash aThl tash equivalents
Cash and cash equiwalents include cash in hand. deposits hdd at call with banks. other 5hort-term liquid
investments with original matUTitie5 of th￿e months or less. ar￿ bank overdrafts. Bank overdraft5 are
shown within borrowings in current liabilities.

FIRSTSYEPS WINDSOR
NOTESTO THE FINANCIAL sfATEMEPITS (CONTINUED)
FOR THE YEAR EP4DED31 AUGusf2025
Accountlng polldes
IContlnued}
Ba5kflnondalo55ets
Basic financial assets. whith include debtOf5 and cash and bank balances. are initially measured at
transaction price including transaction costs and are Subsequen￿ carried at amortised ¢osr using the
effective interest method unless the arrJngement constitutes a financing transaction, where the trdnsaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Baskflnanclolllobllldes
Basic financial liabilrties. induding creditor5 and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financin8 trarhsacuon, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interesL Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are 5ub5equently carried at amortised c05L usin8the effertive interest rate method.
Trade creditors are obligations to pay for goods or services that ha¥e been acquired in the ordinary course of
operations from suppliers. Amounts payable are classffied as current liabilrties if payment is due within one
year or le55. If not, they are presented as non-current liabilitie5. Trdde creditor5 are recognised initially at
transaction price and 5ubsequendy measured at amortised cost using the efferttve interest rnethod.
Derecognition offinancial lia￿litIeS
Financial liabilitie5 are dere¢ognised when the thartivs contrdrtual obligations expire or are disthargeil or
cancelled.
1.9 Employeè bènèffts
The cost of any unused holiday entitlement is recognised in the period in which the employee's seryices a
receiv￿.
Termination benefrts are recognised Immediate￿ a5 an eXper￿e when the charity is demonstrably
committed to terminate the employment of an employee or to prowde tem)in3tion benefits.
Crftkal accounliw estimates and judgements
In the application of the chariws accounting policies. the tnjstees are required to make judgements.
estimates and assumptions about the tanwng amount of 35sets arbd liabilitie5 that are not readily apparent
from othe¥ sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant Actual results may differ frorn these estimates.
The estimates and underlwng assumptions 3re reviewed on an ongoin8 basis. Revisions to accountin8
estimates a￿ recognised in the period in which the estimate is rewsed where the revision affects only that
period, or in the period of the revision and future periods where the rewsion affects both current and f￿Ure
periods.

FIIIST STEPS WINDSOR
NOTES TO THE FINANCIAL sfATEMENfs ICOPfflNUEDI
FOR 7HE YEAR ENDED 31 AUGUST2025
Income from dortatlons and le8acies
Restrfcted
fund5
2025
Restrfcted
fund5
2024
Grdrhts
130.023
119.929
Income from d￿r￿able attlvltlÈs
Intt+me
2025
Intome
2024
Fees
10,014
17,724
Analysi5 byfund
UnrestrirtÈd funds
10.014
17.724
Income Irom Investments
Ur¥estrided Unrestricted
fvnds
funds
2024
202S
Interest receiwdble
1.108
1.682

FIRST STEPS WINDSOR
NOTES TOTHE FINANCIAL STATEMEKfs (CONTINUED)
FOR THE YEAR EhTDED 31 AUGU5T2025
Elpendilure on tharltable acllv5tles
Pr&School PKtrSthool
expÈnditurÈ expendrture
2025
2024
Dlrnct costs
Staff costs
Depreciation and impairment
Accountancy fee5
Rent
113.001
1,074
3.365
8,082
1.060
428
1,740
43
106.869
1,206
7,809
655
2.212
24
185
773
Insurance
Printin& postage, and ststionary
Materials
Staff welfare
Staff training
Photographs
Telephone
Ofst
1.117
154
378
2,460
2,377
50
832
130.896
124,998
Analysis byfund
Unrestricted funds
Restricted funds
1.330
129.566
2,973
122,025
130.896
124.998
Net movement In hlnds
2025
2024
The net movement in funds is stated after chargingllcreditingl:
Depreciation of owned tangible fixed assets
1,075
1,205
Trustees
None of the trustees lor any persons connerted with them) recetved aAV remuneration or benefits from the
charity during the year.
10-

FIRST STEPS WIND50R
NOTESTO THE FIPIANCIAL sTATEmE￿r5 ICOffflNUEDI
FOR THE YEAR EP4DED 31 AUGUST2025
Employees
The average monthty number of employees during the year was:
2025
Number
2024
Nwnbèr
Émployment costs
2024
Wages and salaries
I13,￿1
106.869
There were no employees whose annual remuneration was more than £60.(￿.
10 Taxation
The chartty is exempt from tsxation on its artiwties because all its irKome is applied lor charitable purposes.
11 Tan8lble fixed a55ets
IILti
Cost
At I September 2024
Additions
1,708
19.571
550
2.239
23,518
550
At 31 Au8u5t 2025
1,708
20,121
2,239
24.068
Depredatlon and impairment
At I September 2024
Depreciation thar8ed in the year
1.2
102
16.105
1,389
170
18.694
1.075
At 31 Au8USI 2025
1,302
16.908
1.559
19,769
Canylng amount
At 31 August 2025
3,213
4,299
At 31 August 2024
3.466
850
4.824
11

HRST STEPS WINDSOR
NiyfESTO THE FINANaAL STATEMENTS (CONnNUED)
FOR THE YEAR ENDED 31 AUGusf2025
IZ (re￿rt9rs. amounts falli￿ due wrthin one yèar
2025
Z024
Other taxation and social securtty
Trade creditors
Other creditor5
Accruals and deferred income
517
632
360
255
326
1.310
1,194
2.541
2.397
13 Restrkted l￿d$
The re5trirted funds of the charlty comprlse the unexpended balances of donations and grants held on trust
5ubjert to speofic conditsons by donors as to how they may be u*d.
Intomin8
Rèsourw At 31 August
2025
2024
92,694
130,023
1129.5661
93,151
Pr￿[auS ￿ar.
Incomi
Re50urce5 At 31 Au8ltst
2024
Z023
94.790
119.929
1122,0251
92,694
14 Unrestrlcted funds
The unrestrirted fijnds of the charity comprise the unwended balances of donations and grants which are
not subject to specific condition5 by donors and grantors ès to how they may be used. These include
desi8nated funds which have been set aside out of unrestricted funds bythe trustees for spetrfie Pufposes.
IncomlThJ
Resour￿ At 31 August
September resources expended
2025
2024
General funds
216.686
11.122
11,3301
226,478
12-

FIRST STEPS WINDSOR
NOTES TO THE FINANQAL STATEMENTS (CONnNUED)
FOR nis YEAR EP4DED 31 AU6UST2025
14 UnrÈstrfcted funds
{CMtinued)
Prevlous year:
Intoming
Resourcès At 31 August
2024
2023
General funds
2LK).253
19.406
12.9731
216.686
IS Analysis of net assets between funds
Total
fund5
2025
funds
2025
2025
At 31 Au8USt 2025:
Tangible assets
Current assetsllliabilitiesl
4.299
222.179
4,299
315,330
93.151
226.478
93,151
319,629
Total
funds
funds
2024
2024
2024
At 31 August 2024:
Tangible assets
Current assetsllliabilitiesl
4.824
211.862
4.824
304.556
92.694
216,686
92,694
309,380
16 Related party transactlons
There were no disc105able related party transactions during the year12024- none).
13-