**Little Sparks Preschool Trustees’ Annual Report and Accounts**
## **For the year ended 31 August 2024**
## **1. Reference and Administrative Details**
**Charity Name:** Little Sparks Preschool **Registered Charity Number:** 1079011
**Governing Document:** Constitution adopted 6 November 2014, amended June 2018
## **Charity’s Principal Address:**
Little Sparks Preschool Knowland Grove Norwich Norfolk NR5 8YB
## **Trustees during the year:**
- **Karen Rowley – Chair** (17 July 2018)
- **Jacqueline Walker – Secretary** (26 April 2012)
- **Karen Chapman – Treasurer** (20 April 2021)
## **Independent Examiner:**
Abacus Accountancy, The Willows, Ipswich Road, Long Stratton, NR15 2TG
## **2. Structure, Governance and Management**
Little Sparks Preschool is an unincorporated association, governed by its constitution. The charity is run by a management committee whose members act as trustees.
Trustees are responsible for:
- Ensuring compliance with the governing document
-
- Preparing annual reports and accounts
- Ensuring activities further the charity’s aims
## **Trustee Appointment and Induction**
New trustees are proposed and seconded at the AGM, subject to DBS checks. Trustees receive induction including access to policies, safeguarding procedures, and governance responsibilities.
## **Organisational Structure and Networks**
The preschool:
- Encourages parental participation in group activities
- Supports families through referrals to external agencies
- Promotes the Healthy Smiles teeth-cleaning programme
- Works cooperatively with statutory and voluntary bodies
## **3. Objectives and Activities**
## **Charitable Aim**
As stated in the governing document:
“To advance the education of children below compulsory school age in Norwich by providing safe and satisfying group play in which parents have the right to take part, and by encouraging charitable activities through which parents may help children.”
##
public benefit.
## **Main Activities**
- The preschool provides:
- EYFS-aligned early years provision for children aged 2–5
- Access to 15–30 funded hours
- Progress monitoring via developmental strands, Wellcomm assessments, and SEN pathways
- Strong parental engagement in children’s learning
## **4. Achievements and Performance**
## **Educational Outcomes**
Children’s progress was tracked across communication, personal/emotional development, and physical skills.
Where children required additional support, stag worked closely with families and external professionals, ensuring early intervention.
## **SEND and Inclusion Work**
Stag engaged with occupational therapists, inclusion teams, and multi-agency professionals.
## **Family Support and Multi-Agency Work**
Families were signposted for early help where needed to prevent escalation to children’s services.
## **Transitions to School**
Stag liaised with local primary schools to support transitions, including sharing assessments and preparing children for Reception.
## **5. Financial Review for the Year Ended 31 August 2024**
## **Income**
Total income for the year was £138,331, an increase of £30,734 from last year’s £107,597.
## Breakdown:
- Norfolk County Council Funding: £135,692 (2023: £102,777)
- Fees & Lunch Money: £2,639 (2023: £4,820)
although fee income fell due to a shift towards fully funded places.
## **Expenditure**
Total expenditure was £116,933, compared with £119,205 last year.
Key changes:
- Payroll: £82,376 (down from £92,944)
- Rent: £25,125 (up from £15,075)
- increase is due to timing digerences in payment, not a change in rent.
- Toys & Educational Supplies: £2,388 (newly separated category)
- Consumables: £180 (2023: £2,128)
## **Net Surplus**
year.
## **Year-End Reserves**
Total cash funds at year-end were £97,187, up from £75,789. Unrestricted funds increased to £57,578 (2023: £36,180).
## **Designated Funds**
Of the unrestricted funds, £39,609 has been designated by trustees to cover potential closure costs, including:
- stag redundancy liabilities
- lease exit commitments
- essential overheads
This designation is reviewed annually.
## **Principal Risks**
- Filling spaces in both rooms
-
- Attracting new trustees
- Lease uncertainties linked to changes in school leadership
staging and enrolment levels.
## **6. Plans for the Future**
The charity intends to:
- Continue developing high-quality EYFS provision
- Strengthen family engagement
- Maintain strong SEND practice
- Promote oral health through the Healthy Smiles Programme
- Address challenges around recruitment and occupancy
- Review designated reserves annually
## **7. Statement of Trustees’ Responsibilities**
Trustees are responsible for preparing the TAR and accounts, safeguarding assets, ensuring funds are used solely for charitable purposes, and keeping proper financial records.
## **8. Notes to the Accounts**
## **1. Basis of Accounting**
These accounts are prepared on a receipts and payments basis in accordance with Charity Commission guidance for non-company charities.
## **2. Fund Accounting**
All funds are unrestricted.
under the trustees’ control and may be reallocated.
## **3. Designated Funds**
At year-end, the trustees designated £39,609 of unrestricted reserves to cover potential closure costs, including redundancy liabilities, lease exit costs, and fixed overhead commitments.
No expenditure was made from this designation during the year. The designation will be reviewed annually.
## **4. Independent Examination Fee**
The independent examination fee for the year was £288.
The invoice was received post year-end and has been accrued in these accounts.
## **5. Rent Payment Timing**
in annual rent. The rent amount itself has remained unchanged since August 2022.
##
Expenditure headings have been revised.
Items previously included under “Consumables” are now shown under “Toys & Educational Supplies” or “Refreshment/Kitchen” to provide greater clarity.
## **7. Related Party Transactions**
There were no related party transactions during the year.
No trustee received remuneration, and only allowable expenses (if any) were reimbursed.
## **Declaration**
The trustees declare that they have approved this report.
Signed on behalf of the trustees:
**Karen Rowley – Chair** _-KRowley_
**Jacqueline Walker – Secretary** JAWalker Date: 17/12/2025
The Willows, Ipswich Road Long Stratton, NR15 2TG Tel. 01508 333040 office@abcabacus.co.uk www.abcabacus.co.uk
## **Independent examiner’s report to the trustees of the “Little Sparks Pre School”**
I report on the accounts of the above charity number 1079011 for the year ended 31 August 2024
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (the Act). The charity’s trustees consider that an audit is not required for this year under section 144 of the Act 1993 and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect:
- the accounting records were not kept in accordance with section 130 of the Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
Peter Bussey FFA FIPA
**19[th] December 2025**
abc abacus ~ the name you can count on !
||**Little Sparks Preschool**|**Little Sparks Preschool**|**Little Sparks Preschool**|||||**1079011**|**1079011**||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Receipts andpayments accounts**||||||||||**CC16a**||
|**For the period**
**from**
~~ee ~~|||01-Sep-23
~~ee~~|||**To**|31-Aug-24
~~ee~~||||||
|**Section A Receipts and payments**|||||||||||||
||**Unrestricted**
**funds**||**Restricted funds**|**Restricted funds**||**Endowment**
**funds**|||**Total funds**||**Last year**||
||**to the nearest £**||**to the nearest £**|||**to the nearest £**|**to the nearest £**||**to the nearest £**||**to the nearest £**||
|**A1 Receipts**|||||||||||||
|Norfolk CountyCouncil Funding
**135,692**
**-**
**-**
**135,692**
**102,777**
Fees and Lunch Money
**2,639**
**-**
**-**
**2,639**
**4,820**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_**_(Gross income for AR)_**138,331**
**-**
**-**
**138,331**
**107,597**
~~===~~|||||||||||||
|**A2 Asset and investment sales,**
**(see table).**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ -**
**-**
**-**
**-**
**-**
**_Total receipts_**
**138,331**
**-**
**-**
**138,331**
**107,597**
~~——_————~~|||||||||||||
|**A3 Payments**|||||||||||||
|Payroll|**82,376**||**-**|**-**||**-**|**-**||**82,376**||**92,944**||
|Rent|**25,125**||**-**|**-**||**-**|**-**||**25,125**||**15,075**||
|Insurance|**895**||**-**|**-**||**-**|**-**||**895**||**857**||
|Printing,Postage & Stationery|**1,164**||**-**|**-**||**-**|**-**||**1,164**||**1,137**||
|Equipment & Computer Costs|**682**||**-**|**-**||**-**|**-**||**682**||**-**||
|Toys & Educational Supplies|**2,388**||||||||**2,388**||||
|Communications and Website|**904**||**-**|**-**||**-**|**-**||**904**||**1,105**||
|Refreshment/Kitchen|**969**||**-**|**-**||**-**|**-**||**969**||**1,069**||
|Administration|**315**||**-**|**-**||**-**|**-**||**315**||**855**||
|Consumables|**180**||**-**|**-**||**-**|**-**||**180**||**2,128**||
|Staff Training|**161**||**-**|**-**||**-**|**-**||**161**||**79**||
|Repair and Maintenance|**16**||||||||**16**||**1,033**||
|TV Licence|**159**||**-**|**-**||**-**|**-**||**159**||**159**||
|DBS Checks & Registrations|**26**||**-**|**-**||**-**|**-**||**26**||**79**||
|Examination of Accounts|**-**||**-**|**-**||**-**|**-**||**-**||**288**||
|Accountancy & Professional Fees|**1,501**||||||||**1,501**||**2,346**||
|Travel|**-**||**-**|**-**||**-**|**-**||**-**||**11**||
|Balancing amount|**-**||**-**|**-**||**-**|**-**||**-**||**5**||
|Sundry Expenses|**74**||**-**|**-**||**-**|**-**||**74**||**35**||
|**_Sub total_ **|**116,933**||**-**|**-**||**-**|**-**||**116,933**||**119,205**||
|**A4 Asset and investment**
**purchases, (see table)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ -**
**-**
**-**
**-**
**_Total payments_**
**116,933**
**-**
**-**
**116,933**
**119,205**
**_Net of receipts/(payments)_**
**21,398**
**-**
**-**
**21,398**
**- 11,608**
**A5 Transfers between funds**
**-**
**-**
**- -**
**A6 Cash funds last year end**
**36,180**
**39,609**
**- 75,789**
**87,397**
**_Cash funds this year end_**
**57,578**
**39,609**
**- 97,187**
**75,789**
~~—————~~
~~SSSS~~|||||||||||||
|CCXX R1 accounts (SS)|||1||||||||19/12/2025||
## **Section B Statement of assets and liabilities at the end of the period**
|**Categories**
Signed by one or two trustees on
behalf of all the trustees
**B5 Liabilities**
**B3 Investment assets**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B1 Cash funds**|**Details**
**Details**
**_Total cash funds_**
(agree balances with receipts and payments account(s))
Bank
Petty Cash
**Details**
**Details**
**Details**
PAYE
Signature|**Unrestricted**
**funds**
**Restricted funds**
**to nearest £**
**to nearest £**
**57,578**
**39,609**
**-**
**-**
**-**
**57,578**
**39,609**
OK
OK
**Unrestricted**
**funds**
**Restricted funds**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which asset**
**belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Fund to which asset**
**belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**1,508**
**-**
**-**
**-**
**-**
Print Name|**Endowment**
**funds**
**to nearest £**|
|---|---|---|---|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||OK|
||||**Endowment**
**funds**
**to nearest £**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**When due**
**(optional)**|
|||||
|||||
|||||
|||||
|||||
|||||
||||Date of approval|
|||||
|||||
CCXX R1 accounts (SS)
19/12/2025
1