Annual Accounts Board Report Summary (2025)
Toddington Childcare
1. Overview
September 2025. The Unincorporated Charity Toddington Childcare closed 30 September 2025 and Toddington Childcare and Forest School opened 1 October 2025 as a Charitable Incorporated Organisation. The Accounts detail the financial year ending to 30 September 2025.
This year marked continued progress following the organisation’s transition to CIO status on 1 October 2025 , with all sta� successfully TUPE-transferred. As noted in the AGM, “Overall, it has been a very busy year. Everyone has given 110%, and we are very proud of all we have achieved.”
2. Governance and Trustees
The CIO continues to operate with a committed Board of Trustees responsible for strategic oversight and regulatory compliance.
Trustee Changes
-
Hayley Little was appointed as a trustee following completion of all required checks and Ofsted confirmation of suitability.
-
Jacqui Pearce , long-serving trustee and Secretary, has given notice to step down on 1 October 2026 . The Board extends sincere thanks for her dedication and service: “thank you for your dedication and enormous support over the years Jacqui we will sincerely miss you.”
The Board welcomes expressions of interest from individuals wishing to support governance in the coming year.
3. Sta�ing and Leadership
The organisation employed 18 sta� (including one bank sta�) and supported 69 children on roll .
Sta�ing Updates
-
Departure of Cheryl Bridge (January 2026).
-
Appointment of Ellie Wood (June 2026).
Training and Development
-
SENDCo Assistant Level 2 training underway.
-
Management and Leadership training completed by the Setting Manager.
-
Specialist early years training, including “brilliant babies.”
Compliance
All sta� and committee members remain registered on the DBS update service. Annual training was completed in safeguarding, health and safety, food hygiene, FGM, Prevent, and safer sleeping. DSLs completed their annual update training.
4. Operational Improvements
A wide range of improvements were completed to enhance safety, security, and the learning environment:
-
Installation of new video-based security entrance system.
-
Upgraded Paxton digital locks across all rooms.
-
Repairs and replacements including ramps, fencing, heaters, roof vents.
-
New commercial dishwasher.
-
Redecoration of Zebra Room.
-
Installation of Buddy Bench and Mud Kitchen.
-
Screening added in Gira�e Garden.
-
Updated internet provider.
These improvements strengthen safeguarding, operational e�iciency, and the quality of provision.
5. Fundraising and Community Engagement
supported external charities, with Grace and Hayley H completing the London Landmarks Half Marathon to raise funds for Blood Cancer and Prostate Cancer.
6. Financial Review
Income and Expenditure
-
Total Income: £505,742
-
Total Expenditure: £467,048
-
Surplus: £38,694
Income Sources
-
Government-funded childcare (2-year and 3–4-year entitlements).
-
Parent-funded childcare (invoiced hours, wraparound care, holiday clubs).
Expenditure
The majority of expenditure relates to wages for childcare sta�, consistent with sector norms.
Financial Position
There are no concerns regarding the charity’s going concern . No investment accounts are held. A detailed financial breakdown is provided in the full annual accounts.
7. Strategic Priorities for 2026
The Board’s focus for the coming year includes:
-
Continued investment in sta� development.
-
Strengthening governance capacity through new trustee recruitment.
-
Maintaining high-quality early years provision across all rooms.
-
Ongoing improvements to facilities and operational systems.
8. Conclusion
operational improvements, and continued commitment to high-quality childcare and education. The Board extends its thanks to all sta�, trustees, families and partners for their ongoing support.
Independent Examiner's Report to the Trustees of Toddington
Childcare
I report on the accounts of Toddington Childcare for the year ended 30 September 2025, which are set out on pages 2 to 9.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts. You consider that the audit requirement of section144(2) of the Charities Act 2011 (the 2011 Act) does not apply and that an independent examination is needed. I am qualified to undertake that examination as a member of the Association of Chartered Certified Accountants. It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)b of the 2011 Act
-
to state whether particular matters have come to my attention
Basis of independent examiner's report
This examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 carrying out my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that proper accounting records are kept in accordance with section 130 of the 2011 Act and
accounts have been prepared which accord with the accounting records and comply with the accounting requirements of the Act and the Regulations, or:
(2) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
James Colvin FCMA
The Chartered Institute of Management Accountants
Mayflower Accountancy & Tax Limited Unit A, Angel Business Centre, 1 Luton Road Toddington LU5 6DE
30 July 2026
TODDINGTON CHILDCARE
Statement of Financial Activities for the 13 Month Period ended 30th September 2025
| Incoming Resources (Note 2) Voluntary Income Activities for Generating Funds Investment Income Other Incoming resources Total Incoming Resources Resources Expended (Note 3) Costs of generating funds Activities for Generating Funds Costs Charitable activities Governance costs Total Resources Expended Net Incoming Resources Transfer to Building Fund Total Funds brought forward Total Funds carried forward Incoming resources from generated funds Incoming resources from charitable activities |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 320,063 0 320,063 182,285 2,540 0 2,540 5,734 1,374 0 1,374 213 181,765 0 181,765 217,357 0 0 0 0 505,742 0 505,742 405,589 519 0 519 645 458,057 5,712 463,769 346,300 2,761 0 2,761 2,862 461,337 5,712 467,048 349,808 44,405 (5,712) 38,694 55,781 0 0 0 0 77,957 54,816 132,773 76,990 122,362 49,104 171,466 132,771 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 320,063 0 320,063 182,285 2,540 0 2,540 5,734 1,374 0 1,374 213 181,765 0 181,765 217,357 0 0 0 0 505,742 0 505,742 405,589 519 0 519 645 458,057 5,712 463,769 346,300 2,761 0 2,761 2,862 461,337 5,712 467,048 349,808 44,405 (5,712) 38,694 55,781 0 0 0 0 77,957 54,816 132,773 76,990 122,362 49,104 171,466 132,771 |
|---|---|---|
TODDINGTON CHILDCARE
Balance Sheet as at
| Balance Sheet as at | Balance Sheet as at | |
|---|---|---|
| Fixed Assets Tangible Assets (Note 4) Current Assets Debtors (Note 6) Stock of T Shirts Cash at Bank Cash in Hand Creditors: amounts falling due within one year (Note 7) Net Current Assets Total Assets less Current Liabilities Funds of the Charity Unrestricted funds Restricted funds (Note 9) Total Funds |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 5,607 39,104 44,711 50,021 9,806 9,806 10,366 0 0 0 113,018 10,000 123,018 81,777 256 256 157 123,080 10,000 133,080 92,300 6,325 0 6,325 9,550 116,755 10,000 126,755 82,751 122,362 49,104 171,466 132,772 122,362 122,362 77,957 49,104 49,104 54,816 122,362 49,104 171,466 132,772 30 September 2025 |
|
These accounts were approved on ………30 July…..2026
Chairman …………S Malcolm……………………………………….. Secretary …………J Pearce……………………………………….. Treasurer …………S Tebbutt…………….………………………….
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 30 September 2025
1 Accounting Policies
These accounts have been prepared on the basis of historical cost and in accordance with g p g y p p g
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, and with the Charities Act 2011.
The accounts have been prepared on an Accruals basis.
Income is recognised when the charity becomes entitled to that income and expenses are recognised as the liability falls due. Grants and Donations are included in the SoFA when recognised .
Tangible fixed assets are capitalised where their life expectancy is in excess of 12 months and their value is considered significant by the trustees. The following rates of depreciation have been applied:
Computers 1/3 on cost per annum Other Equipment 20% on cost per annum Buildings- New 4% on cost per annum Buildings- Introduced by Toddington After School Club 10% of introductory valuation per annum.
All play equipment is treated as consumable and charged to expenditure as incurred.
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 30 September 2025
| 2 Voluntary Income Local Authority fee funding Bursary Activities for Generating Funds Fundraising events (Note 5) Donations Sundry income Investment Income Bank Interest Fees Uniform Milk Refunds Other Incoming resources Grant - CJRS Grant - Small Business Grants Incoming resources Incoming resources from charitable activities |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 320,063 320,063 175,273 0 0 7,012 320,063 0 320,063 182,285 1,836 1,836 4,639 704 704 1,095 0 0 0 2,540 0 2,540 5,734 1,374 0 1,374 213 181,748 181,748 217,241 17 17 116 0 0 0 181,765 0 181,765 217,357 0 0 0 0 0 0 0 0 0 0 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 320,063 320,063 175,273 0 0 7,012 320,063 0 320,063 182,285 1,836 1,836 4,639 704 704 1,095 0 0 0 2,540 0 2,540 5,734 1,374 0 1,374 213 181,748 181,748 217,241 17 17 116 0 0 0 181,765 0 181,765 217,357 0 0 0 0 0 0 0 0 0 0 |
|---|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 30 September 2025
| 3 Resources Expended Activities for generating funds costs Fundraising events (Note 5) Charitable activities Rent & Rates Light & Heat Wages & NI Pension Scheme Costs Group Life Ins. Insurance Play Consumables Food Shopping Professional Fees Cleaning & Hygine Premises Exps: Repairs & Renewals Computer software & maintenance Staff Training Uniform Telephone Membership Subs Depreciation of equipment Depreciation of building Provision for Doubtful Debts Governance costs Office expenses Bank Charges Accountancy (Note 3a) Miscellaneous costs Depreciation of computer |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 519 519 645 1,647 1,647 1,699 7,640 7,640 6,494 368,736 368,736 281,678 18,421 18,421 13,813 682 682 666 3,079 3,079 1,760 9,283 9,283 7,857 8,745 8,745 6,447 1,422 1,422 0 3,862 3,862 3,734 20,057 20,057 4,051 5,089 5,089 5,772 404 404 1,073 675 675 537 3,180 3,180 2,788 2,086 2,086 2,087 3,049 3,049 572 0 5,712 5,712 5,272 0 0 0 458,057 5,712 463,769 346,300 0 0 115 121 121 107 2,640 2,640 2,640 0 0 0 0 0 0 2,761 0 2,761 2,862 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 519 519 645 1,647 1,647 1,699 7,640 7,640 6,494 368,736 368,736 281,678 18,421 18,421 13,813 682 682 666 3,079 3,079 1,760 9,283 9,283 7,857 8,745 8,745 6,447 1,422 1,422 0 3,862 3,862 3,734 20,057 20,057 4,051 5,089 5,089 5,772 404 404 1,073 675 675 537 3,180 3,180 2,788 2,086 2,086 2,087 3,049 3,049 572 0 5,712 5,712 5,272 0 0 0 458,057 5,712 463,769 346,300 0 0 115 121 121 107 2,640 2,640 2,640 0 0 0 0 0 0 2,761 0 2,761 2,862 |
|---|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 30 September 2025
3a Fees for the Examination of the Accounts
All Accountancy fees were paid for the independent examination of the charities accounts.
3b Staff Costs
No employees received employee benefits (excluding employer pension costs) for the year of more than £60,000.
| 3c Average Staff Headcount Average number of staff employed in the year 3d Contributions to Pension Scheme Contributions made to a defined contributions scheme all relating to the Unrestricted Fund activities £ |
This Year Last Year 12mths 17 16 This Year Last Year £ £ 12mths 18,421 13,813 |
|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
30 September 2025
| 4 Tangible Assets Computer and equipment Cost As at 31 August 2024 Additions Disposals As at 30 September 2025 Depreciation As at 31 August 2024 Charge for the year Disposals As at 30 September 2025 Net book value As at 30 September 2025 As at 31 August 2024 Buildings Cost As at 31 August 2024 Additions Disposals As at 30 September 2025 Depreciation As at 31 August 2024 Charge for the year Disposals As at 30 September 2025 Net book value As at 30 September 2025 As at 31 August 2024 Total Tangible Assets As at 30 September 2025 As at 31 August 2024 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 29,025 0 29,025 25,003 3,450 0 3,450 4,022 0 0 0 0 32,475 0 32,475 29,025 23,819 0 23,819 23,248 3,049 0 3,049 572 0 0 0 0 26,868 0 26,868 23,819 5,607 0 5,607 5,206 5,206 0 5,206 1,755 0 141,807 141,807 141,807 0 0 0 0 0 0 0 0 0 141,807 141,807 141,807 0 96,991 96,991 91,719 0 5,712 5,712 5,272 0 0 0 0 0 102,703 102,703 96,991 0 39,104 39,104 44,816 0 44,816 44,816 50,088 5,607 39,104 44,711 50,021 5,206 44,816 50,021 51,843 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 12mths 29,025 0 29,025 25,003 3,450 0 3,450 4,022 0 0 0 0 32,475 0 32,475 29,025 23,819 0 23,819 23,248 3,049 0 3,049 572 0 0 0 0 26,868 0 26,868 23,819 5,607 0 5,607 5,206 5,206 0 5,206 1,755 0 141,807 141,807 141,807 0 0 0 0 0 0 0 0 0 141,807 141,807 141,807 0 96,991 96,991 91,719 0 5,712 5,712 5,272 0 0 0 0 0 102,703 102,703 96,991 0 39,104 39,104 44,816 0 44,816 44,816 50,088 5,607 39,104 44,711 50,021 5,206 44,816 50,021 51,843 |
|---|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 30 September 2025
5 Fundraising events
| Income Expenses £ £ MacMillan Cancer Research 224 224 Children In Need 20 20 Poppy Appeal 0 25 Comic Relief 30 30 Halloween Spooky Raffle 134 20 Halloween Disco 100 0 Christmas Dinner 381 132 Christmas Cards 284 51 Valentines Day 400 0 Mothers Day 170 17 Easy Fundraising 93 0 Snowdon 0 0 Fathers Day 0 0 Parent memory 0 0 1,836 519 5a Stock of T Shirts Opening stock of T Shirts Purchased in the year Sold in the year (at cost) Staff Uniform (at cost) Stock at 30 September 2025 6 Debtors Unrestricted Restricted Funds Funds £ £ Prepayments 2,309 Debtors 7,497 Provision for Doubtful Debts 0 9,806 0 7 Creditors: amounts falling due within one year Prepaid fees 1,117 Charitable activities 0 Governance costs 0 Wages payable 146 PAYE/NI payable 0 Pensions payable 1,944 Accrued expenses 3,118 6,325 0 |
Surplus Last Year £ £ 12mths 0 0 0 0 0 0 0 0 114 201 100 0 249 161 233 212 400 400 153 192 93 117 0 2211 0 224 0 276 1,342 3,994 This Year Last Year £ £ 12mths 0 0 675 537 17 116 (692) (653) 0 (0) Total Total This Year Last Year £ £ 12mths 2,309 2,238 7,497 8,128 0 0 9,806 10,366 1,117 1,408 0 0 0 0 146 0 0 4,149 1,944 1,353 3,118 2,640 6,325 9,550 |
|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 30 September 2025
8 Analysis of income and expenditure
| Income Fees Local Authority fee funding Grants-General Bursary and Apprentiship Funding Donations Fundraising Bank Interest Sundry Sales of uniforms Expenses Rent & Rates Light & Heat Wages & NI Pension Scheme Costs Group Life Ins. Insurance Play Consumables Food Shopping Professional Fees Cleaning & Hygine Premises Exps: Repairs & Renewals Computer software & maintenance Staff Training Uniform Telephone Sundry expenses Membership Subs Depreciation of equipment Depreciation of building Provision for Doubtful Debts Surplus before Governance costs LESS Governance costs (Note 3) Surplus / (Deficit) for the year Reconciliation with Statement of Financial Activities Surplus/(Loss) for the year as per above Grants Received General Net Incoming Resources as per Statement of Financial Activities |
Total Total This Year Last Year £ £ 12mths 181,748 217,241 320,063 175,273 0 0 0 7,012 704 1,095 1,836 4,639 1,374 213 0 0 17 116 505,742 405,589 1,647 1,699 7,640 6,494 368,736 281,678 18,421 13,813 682 666 3,079 1,760 9,802 8,501 8,745 6,447 1,422 0 3,862 3,734 20,057 4,051 5,089 5,772 404 1,073 675 537 3,180 2,788 2,086 2,087 3,049 572 5,712 5,272 0 0 464,287 346,945 41,455 58,644 2,761 2,862 38,694 55,781 38,694 55,781 0 0 38,694 55,781 |
|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
30 September 2025
9 Restricted Fund
| Restricted Fund | |
|---|---|
| The Restricted Fund is made up of three components as follows: Fund for the purchase of the Old Building in 2007/08 (10 year life) Less Amortised to date Fund for the purchase of the New Building in 2007/08 (25 year life) Less Amortised to date Transfer from Unrestricted Fund in 2015 for the replacement of the Old Building Total Fund as at 30 September 2025 |
Total Total This Year Last Year £ £ 12mths 10,000 10,000 10,000 10,000 0 0 131,806 131,806 92,704 86,992 39,102 44,814 10,000 10,000 49,102 54,814 |
Unit A, Angel Business Centre, 1 Luton Road Toddington Dunstable | Bedfordshire | LU5 6DE
Service checklist
Client: Toddington Childcare (id: 579) Service: Independent Examination Period end: 30/09/2025 Service deadline: 30/06/2026
Checklist definition: Version 1, 24/04/2024, 11:03:22 This checklist run started: 28/07/2026, 12:11:40 Sta� member: Irina Bakareva (IB)
Completed: 30/07/2026, 10:32:31
Summary comments
(no comments)
Fee review
(not necessary)
Activities
| Activities | ||||
|---|---|---|---|---|
| Name | Y | N | N/A | Comments |
| Direction1: | ||||
| Check whether the charity is eligible to have an independent examination | ✓ | Turnover below £1m and gross assets below £3.26m |
||
| Checked the charity audit threshold applying to the accounts to be reviewed | ✓ | - | ||
| Checked an audit is not required for any other reason | ✓ | - | ||
| Confrmed the charity is eligible for independent examination | ✓ | - | ||
| Confrmed the amount of the charity’s income tofgure shown the accounts(including any branches) and confrmed that income and assets are below the audit threshold or,if applicable,obtained a copy of the le�er from the Commission approving an audit dispensation |
✓ | - | ||
| If the charity has one or more subsidiaries confrmed that group accounts are not required by law | ✓ | - | ||
| If a charitable company checked that the audit exemption statement has been made | ✓ | - | ||
| If applicable,rechecked the threshold calculation during the examination | ✓ | - | ||
| If the charity’s income is more than£250,000confrmed that the examiner is a member of one of the listed bodies |
✓ | ACCA | ||
| If applicable,informed the trustees that the charity is not eligible for an independent examination | ✓ | - | ||
| If receipts and payments accounts have been prepared,checked that the charity’s gross income is less than£250,000and that it is not a company |
✓ | Accounts prepared on accrual basis |
||
| If receipts and payments accounts have been prepared,check that there is no requirement to prepare accruals accounts in the charity’s governing document or for any other reason |
✓ | - | ||
| If applicable,informed the trustees that the charity is not eligible to prepare receipts and payments accounts |
✓ | - | ||
| Direction2: | ||||
| Check for any confict of interest that prevents the examiner from carrying out their independent examination |
✓ | There are no confict of interest |
Mayflower Accountancy & Tax Limited
h�ps://www.mayfloweraccountancy.co.uk/
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Unit A, Angel Business Centre, 1 Luton Road Toddington Dunstable | Bedfordshire | LU5 6DE
| Confrmed that there are no close personal relationships with the trustees that compromise independence |
✓ | There are no close personal relationships with trustees |
||
|---|---|---|---|---|
| Confrmed as having no the day to day involvement in the administration of the charity | ✓ | - | ||
| If providing other services to the charity then confrmed that all the criteria in Direction2 necessary for independence are met |
✓ | Annual accounts were prepared by another accountant within the team |
||
| Identifed that there are no circumstances in the examiner’s judgment that would reasonably lead to the perception that the examiner is not independent |
✓ | - | ||
| Considered whether su�iciently skilled to carry out the examination and,where required, confrmed membership of a listed body |
✓ | - | ||
| If applicable,informed the trustees that you are not eligible to carry out the independent examination |
✓ | - | ||
| Direction3: | ||||
| Record your independent examination | ✓ | - | ||
| File of working papers prepared to document the work undertaken(see the Direction for guidance on key working papers) |
✓ | - | ||
| Evidence of appointment onfle | ✓ | Singed le�er of engagement onfle | ||
| If issued,le�er of engagement signed by the trustees onfle | ✓ | - | ||
| Documentation of steps required by Direction1are all done | ✓ | - | ||
| Documentation that steps required by Direction2are all done | ✓ | - | ||
| Analytical review documented | ✓ | Working papers | ||
| Areas of concern identifed and noted whether these were resolved or if unresolved and signifcant have included them in the examiner’s report |
✓ | - | ||
| Verifcation and vouching procedures undertaken and any checks made are onfle | ✓ | - | ||
| Copy of approved accounts onfle | ✓ | - | ||
| Copy of trustees’annual report onfle | ✓ | - | ||
| Copies of information relied upon as part of the examination are onfle | ✓ | - | ||
| If applicable,copies of wri�en assurances given | ✓ | - | ||
| Recorded the conclusions drawn as an outcome of the independent examination that support the examiner’s report are onfle |
✓ | - | ||
| Recorded any ma�ers of material signifcance about which a report must be made direct to the Commission |
✓ | - | ||
| Recorded whether to exercise discretion and report on relevant ma�ers direct to the Commission |
✓ | - | ||
| Direction4: | ||||
| Plan your independent examination | ✓ | - | ||
| Obtained an understanding of the charity’s constitution,objectives,organisational structure,the funds managed,its activities and accounting records and systems |
✓ | - | ||
| Planned specifc examination procedures appropriate to the circumstances of the charity | ✓ | - | ||
| Reviewed whether any areas for improvement were advised to the trustees in the previous year’s independent examiner’s report(or audit report and management le�er)and looked to see if any action taken |
✓ | - |
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| Considered thefnancial risks identifed and,where accruals accounts prepared,considered whether the trustees have evidence that shows that the charity is a going concern |
✓ | - | ||
|---|---|---|---|---|
| Noted any implications for the examiner’s report and for separate reporting to the Commission | ✓ | - | ||
| Direction5: | ||||
| Check that accounting records are kept to the required standard | ✓ | - | ||
| Checked that accounting records have been kept are complete and considered if they have been kept to the required standard |
✓ | - | ||
| Asked the trustees about how they ensure the accounting records are complete | ✓ | Accounting software is used |
||
| If corrections made or records created during the examination,the trustee approval for these has been sought and obtained |
✓ | - | ||
| Asked the trustees if they carried out a review of the charity’s internalfnancial controls in the year reported |
✓ | - | ||
| Noted any implications for the examiner’s report and for separate reporting to the Commission | ✓ | - | ||
| Direction6: | ||||
| Check that the accounts are consistent with the accounting records | ✓ | - | ||
| Compared the accounts with the underlying accounting records | ✓ | - | ||
| Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices,bank statements,and receipts. |
✓ | - | ||
| If applicable,confrmed that the trustees have taken the necessary steps to ensure that restricted or endowed funds are correctly reported in the accounts |
✓ | - | ||
| If additional checks were necessary,the evidence was found that showed the accounting record was complete,voucher present,and both supported the entry in the accounts |
✓ | - | ||
| Direction7: | ||||
| If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the account |
✓ | There are no related party transactions |
||
| Checked that the disclosures required by the SORP have been made and are complete | ✓ | - | ||
| Considered whether there are any implications for the examiner’s report and reporting to the Commission |
✓ | - | ||
| If receipts and payments accounts prepared and a related party transaction note was provided,then checked the note for any implications for the examiner’s report |
✓ | - | ||
| Direction8: | ||||
| Check the reasonableness of the signifcant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts |
✓ | - | ||
| Checked with the trustees that the separate funds of the charity have been correctly accounted for and reported correctly in the accounts |
✓ | - | ||
| Checked the reasonableness of any signifcant estimates or judgments that have been made in preparing the accounts |
✓ | - | ||
| Where accruals accounts are prepared,checked that the accounting policies adopted are consistent with the SORP and are appropriate to the activities of the charity |
✓ | - | ||
| Where accruals accounts are prepared,checked that the accounts were prepared on a going concern basis |
✓ | - |
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Unit A, Angel Business Centre, 1 Luton Road Toddington Dunstable | Bedfordshire | LU5 6DE
| Noted any implications for the examiner’s report and for separate reporting to the Commission | ✓ | - | ||
|---|---|---|---|---|
| Direction9: | ||||
| The examiner must check whether the trustees have considered thefnancial circumstances of the charity at the end of the reporting period and,if the accounts are prepared on an accruals basis,check whether the trustees have made an assessment of the charity’s position as a going concern when approving the accounts |
✓ | Charity remains a going concern |
||
| Asked the trustees whether they expect the charity to be able to se�le outstanding invoices,bills and commitments as and when they fall due |
✓ | - | ||
| Asked the trustees about the reserves policy and the adequacy of the level of reserves held | ✓ | - | ||
| Where accruals accounts are prepared,checked that the trustees’have made an assessment of going concern and that their assessment is reasonable given the information available |
✓ | - | ||
| Where accruals accounts are prepared,checked that the SORP’s disclosures about going concern have been made | ✓ | - | ||
| Noted any implications for the examiner’s report and for separate reporting to the Commission | ✓ | - | ||
| Direction10: | ||||
| Check the form and content of the accounts | ✓ | - | ||
| Where receipts and payments accounts have been prepared,checked that the charity can lawfully prepare such accounts,that all the accounting statements are present and that the funds of the charity are correctly identifed |
✓ | - | ||
| Where accruals accounts are prepared,checked that they comply with the SORP and applicable accounting standard |
✓ | - | ||
| If the charity is a company,checked that the accounts also comply with the applicable company law requirements | ✓ | - | ||
| Noted any implications for the examiner’s report and for separate reporting to the Commission | ✓ | - | ||
| Direction11: | ||||
| Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence |
✓ | - | ||
| Carried out an analytical review | ✓ | - | ||
| Following the analytical review,selected material items in the accounts for further explanation or supporting evidence |
✓ | - | ||
| If the accounts could be materially misstated,additional checks were undertaken and the examiner is satisfed that the item(s)identifed were satisfactorily explained and correctly included in the accounts |
✓ | - | ||
| Noted any implications for the examiner’s report and for separate reporting to the Commission | ✓ | - | ||
| Direction12: | ||||
| Compare the trustees’annual report with the accounts | ✓ | - | ||
| Checked that anyfgure for reserves quoted in the trustees’annual report is not materially inconsistent with the accounts |
✓ | - | ||
| Compared the trustees’annual report with the accounts for any material inconsistency | ✓ | - | ||
| Noted any implications for the examiner’s report and for separate reporting to the Commission | ✓ | - | ||
| Direction13: | ||||
| Write and sign the independent examination report | ✓ | - | ||
| Reviewed the conclusions from the independent examination | ✓ | - | ||
| Considered whether the examination has identifed a ma�er of concern that should be reported in the examiner’s report |
✓ | - |
Mayflower Accountancy & Tax Limited h�ps://www.mayfloweraccountancy.co.uk/
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✉ team@mayfloweraccountancy.co.uk
01525 88 72 77
Unit A, Angel Business Centre, 1 Luton Road Toddington Dunstable | Bedfordshire | LU5 6DE
| Checked that the examiner’s report covers all of the ma�ers required | ✓ | - | ||
|---|---|---|---|---|
| If relying on the work of others in undertaking the independent examination,the examiner is fully satisfed with their work and that work has been fully documented |
✓ | - | ||
| Signed and dated the examiner’s report | ✓ | - | ||
| Reported ma�ers of material signifcance direct to the Commission | ✓ | - | ||
| Exercised discretion and reported relevant ma�ers direct to the Commission | ✓ | - |
PDF generated: 30/07/2026, 10:36:25 by: Irina Bakareva (IB)
Mayflower Accountancy & Tax Limited h�ps://www.mayfloweraccountancy.co.uk/ ✉ team@mayfloweraccountancy.co.uk 01525 88 72 77
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