**Little Sparks Preschool Trustees’ Annual Report and Accounts For the Year Ended 31 August 2025**
## **1. Reference and Administrative Details**
**Charity Name:** Little Sparks Preschool **Constitution adopted:** 6 November 2014 (amended June 2018)
## **Registered Address: Little Sparks Preschool**
Knowland Grove Norwich Norfolk NR5 8YB **Charity Number:** 1079011
## **Trustees during the year:**
- Chair: Karen Rowley (17/07/2018)
- Secretary: Jaqueline Walker (26/04/2012)
- Treasurer: Karen Chapman (20/04/2021)
**Independent Examiner** : Peter Bussey FFA FIPA
Abacus Accountancy, The Willows, Ipswich Road, Long Stratton, NR15 2TG **Bankers** : Santander, 5 Orford Hill, Norwich, Norfolk, NR1 3QB
## **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 the trustees.
The committee must meet at least three times a year and is responsible for:
- Complying with the charity’s aims and governing document
- Ensuring activities further the charity’s aims
-
- Preparing accounts, annual return and reports for the Charity Commission
New trustees are proposed and seconded at the Annual General Meeting subject to DBS checks and inducted through the charity’s onboarding procedures, including access to policies, safeguarding training, and explanation of roles regarding their governing responsibilities.
## **Organisational Structure and Networks**
## The Preschool:
- Encourages parental participation and involvement in their child’s learning
- Supports families through referrals to external agencies
- Promotes the Healthy Smiles Teeth cleaning programme
- Works co-operatively with statutory and voluntary bodies
- Support families with their child’s Transition to Primary schools
## **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
- Opportunities for parents to take part
- Charitable activities through which parents may help children
##
Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. All activities undertaken during the year were designed to further the charity’s aims and provide public benefit through early years education.
Main Activities - the Preschool provides:
- EYFS aligned early years provision for children aged 2-5
- Access to 15 or 30 funded hours a week
- Progress monitoring via developmental strands/Wellcomm assessments and SEN pathways
- Strong parental engagement in children’s learning supporting home/school activities
## **4. Achievements and Performance**
## **Educational Outcomes**
Provided early education for 32 children aged 2–4.
- Delivered learning experiences aligned with the Early Years Foundation Stage (EYFS).
- Supported children’s communication, emotional development, and physical skills through structured and free-play activities.
- Children’s progress was tracked across seven areas
- Staf liaised with local primary schools to support transitions including sharing assessments and preparing children for reception.
- Children's Activities included Debutots storytelling and reading sessions. These sessions supported children's communication, language and literacy development through interactive stories, role play and themed activities.
## **SEND and Inclusion**
- and additional needs
- Staf engaged with occupational therapists, inclusion teams and multi-agency professionals
- Families were signposted for early help where needed to prevent escalation to Children’s Services
## **Parental and Community Engagement**
- Held termly parent sessions and open days.
- Maintained strong communication through newsletters, Facebook and Whatsapp.
- Collaborated with local organisations and schools.
## **Safeguarding and Welfare**
- Reviewed safeguarding policy in line with statutory guidance.
- Ensured all staf received regular safeguarding training.
- Maintained high safety standards in both indoor and outdoor environments.
throughout the year.
## **5. Financial Review for the year ended 31 August 2025**
## **Income**
Total income for the year was £167,519, an increase of £29,188 from last year’s £138,331.
## Breakdown:
- Norfolk County Council Funding: £161,392 (2023: £135,692)
- Fees & Lunch Money: £6,022 (2023: £2,639)
- Donation £105
Increased fees and higher child numbers along with charging an extra 30 minutes at the end of sessions contributed to the higher income.
## **Expenditure**
Total expenditure was £128,209, compared with £116,933 last year.
Key changes:
- **Payroll:** increased to £101,771 from £82,376 due to additional resource and pay increase in line with the NMW (National Minimum Wage) rise.
- **Employers NI :** this net payment increased to £2,141 from £1,058 due to the additional resource along with higher NI rates
- **Children’s Activity:** £1,040 was incurred during the year in respect of Debutots storytelling and reading sessions.
- **Toys and Educational Supplies:** spend increased to £3,382 from £2,388
- **Rent** : although the amount paid has decreased to £15,075 from £25,125 this is just due to timing of payments and the annual rent remains at £20,100
## **Net Surplus**
The charity generated a net surplus of £39,310, compared with a surplus of £21,398 in the previous year.
## **Year- End Reserves**
Total cash funds at year-end were £136,497, up from £97,187. Unrestricted funds increased to £96,888 from £57,578 in 2024, though these figures exclude the Designated funds noted below. There are no funds that are Restricted.
The Trustees are monitoring the level of Cash held but believe this may be required to relocate if the Academy requires the space and cancels the lease.
## **Designated Funds**
In addition to the unrestricted funds, there is a further £39,609 which has been designated by trustees to cover potential closure costs including:
- Staf redundancy liabilities
- Lease exit commitment
- Essential overheads
This designation is reviewed annually.
## **Risk Management**
Controls include:
- Dual approval of payments
- Updated safeguarding procedures
- Annual review of key policies
- Oversight of stafing and compliance with early years requirements
## **Principle Risks**
- Filling spaces in both rooms
-
- Attracting new trustees
Lease uncertainties linked to changes in Academy’s leadership
## **6. Plans for the Future**
In the coming year the charity intends to:
- Enhance outdoor learning and sensory provision alongside continuing to develop a high quality EYFS provision
- Continue improving staf training in early years and safeguarding
- Strengthen family engagement
- Review policies to ensure continued alignment with best practice
- Explore opportunities for community partnerships
- Maintain strong SEND practice
- Promote oral health through the Healthy Smiles programme
- Reviewing how the new funding entitlements for two-year-olds will impact the settings occupancy
- Seeking professional advice from an HR Consultant to ensure staf recruitment and contracts abide by the new Employment Rights Act legislation
## **7. Statement of Trustees’ Responsibilities**
The trustees are responsible for:
-
- Ensuring proper accounting records are kept
- Safeguarding the charity’s assets
- Ensuring funds are used solely for charitable purposes
## **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.
funds remain 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 £360.
The invoice will be issued post year-end and the payment included in the next accounts.
## **5. Rent Payment Timing**
than any change 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: _**23 June 2026**_
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 Preschool”**
I report on the accounts of the above charity number 1079011 for the year ended 31 August 2025
## **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 2011 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
**23[rd] June 2026**
abc abacus ~ the name you can count on !
**Little Sparks Preschool**
**1079011**
**Receipts and payments accounts For the period** 01-Sep-24 31-Aug-25 **To from**
**CC16a**
|**Section A Receipts and payments**|**Section A Receipts and payments**|**Section A Receipts and payments**||||||||
|---|---|---|---|---|---|---|---|---|---|
|**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest**
**£**
**161,392**
**6,022**
**105**
**-**
**-**
**167,519**
**-**
**-**
**-**
**167,519**||**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**Endowment**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**Total funds**
**to the nearest £**||**Last year**
**to the nearest £**|
|Norfolk CountyCouncil Funding|**161,392**||||||**161,392**||**135,692**|
|Fees and Lunch Money|**6,022**||||||**6,022**||**2,639**|
|Donations|**105**||||||**105**||**-**|
||**-**||||||**-**||**-**|
||**-**||||||**-**||**-**|
|**_Sub total_**_(Gross income for_
_AR)_|**167,519**||||||**167,519**||**138,331**|
||||||||**-**
**-**
**-**
**167,519**|||
|**A2 Asset and investment sales,**
**(see table).**||||||||||
||**-**||||||||**-**|
||**-**||||||||**-**|
|**_Sub total_**|**-**||||||||**-**|
|**_Total receipts_**
**A3 Payments**||||||||||
||||||||||**138,331**|
|||||||||||
|
Payroll|**101,771**||**-**||**-**||**101,771**||**82,376**|
|Rent|**15,075**||**-**||**-**||**15,075**||**25,125**|
|Insurance|**929**||**-**||**-**||**929**||**895**|
|Printing, Postage & Stationery|**145**||**-**||**-**||**145**||**1,164**|
|Equipment & Computer Costs|**807**||**-**||**-**||**807**||**682**|
|Toys & Educational Supplies|**3,382**||||||**3,382**||**2,388**|
|Childrens Activities|**1,085**||||||**1,085**||**-**|
|Communications and Website|**1,109**||**-**||**-**||**1,109**||**904**|
|Refreshment/Kitchen|**1,003**||**-**||**-**||**1,003**||**969**|
|Administration|**342**||**-**||**-**||**342**||**315**|
|Consumables|**102**||**-**||**-**||**102**||**180**|
|Staff Training|**168**||**-**||**-**||**168**||**161**|
|Repair and Maintenance|**-**||||||**-**||**16**|
|TV Licence|**170**||**-**||**-**||**170**||**159**|
|DBS Checks & Registrations|**74**||**-**||**-**||**74**||**26**|
|Examination of Accounts|**360**||**-**||**-**||**360**||**-**|
|Accountancy& Professional Fees|**1,347**||||||**1,347**||**1,501**|
|Travel|**38**||**-**||**-**||**38**||**-**|
|SundryExpenses|**304**||**-**||**-**||**304**||**74**|
|**_Sub total_ **|**128,209**||**-**||**-**||**128,209**||**116,933**|
||**-**
**-**
**-**
**128,209**
**39,310**
**-**
**57,578**
**96,888**||||||**-**
**-**
**-**
**128,209**
**39,310**|||
|**A4 Asset and investment**
**purchases, (see table)**||||||||||
||**-**|||||||||
||**-**|||||||||
|**_Sub total_ **|**-**|||||||||
|**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**||||||||||
||||||||||**116,933**|
|||||||||||
||**39,310**||**-**||**-**||**39,310**||**21,398**|
||**-**||**-**||**-**||**-**|||
||**57,578**||**39,609**||**-**||**97,187**||**75,789**|
||**96,888**||**39,609**||**-**||**136,497**||**97,187**|
CCXX R1 accounts (SS)
03/06/2026
1
## **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 £**
**96,888**
**39,609**
**-**
**-**
**-**
**96,888**
**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)**
**1,544**
**-**
**-**
**-**
**-**
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)
17/06/2026
1