## **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/ Page 1 of 5 ✉ team@mayfloweraccountancy.co.uk  01525 88 72 77 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|||✓|-| Mayflower Accountancy & Tax Limited  h�ps://www.mayfloweraccountancy.co.uk/ Page 2 of 5 ✉ team@mayfloweraccountancy.co.uk  01525 88 72 77 Unit A, Angel Business Centre, 1 Luton Road Toddington Dunstable | Bedfordshire | LU5 6DE |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|✓|||-| Mayflower Accountancy & Tax Limited  h�ps://www.mayfloweraccountancy.co.uk/ Page 3 of 5 ✉ team@mayfloweraccountancy.co.uk  01525 88 72 77 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/ Page 4 of 5 ✉ 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 Page 5 of 5