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2025-08-31-accounts

Charity Registration No. 1099694

LITTLE BEARS PRE-SCHOOL

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

LITTLE BEARS PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025

CONTENTS
Charity Information 1
Trustees Report 2-3
Independent Examiner's Report 4
Receipts & Payments Account 5
Statement of Assets and Liabilities 6
Notes to the Financial Statements 7

LITTLE BEARS PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025

Page 1

CHARITY INFORMATION

Trustees Andy Driver Christina Warren Zoe Brown (appointed 6 October 2025) Federica Sorrentino (appointed 6 October 2025) Charity number 1099694 Address Little Bears Pre-School Stadhampton Primary School Cratland Close Stadhampton Oxfordshire OX44 7XL

Independent Examiner J R Caladine FCCA CTA FCIE Caladine Limited Chartered Certified Accountants Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF

LITTLE BEARS PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025

Page 2

Report of the Trustees

The trustees present their annual report and financial statements for the year ended 31 August 2025.

1 Objectives and activities

The aims of Little Bears Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

(a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;

(b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;

(c) instigating and adhering to and furthering the aims and objects of the pre-school learning alliance.

2 Structure, governance and management

The charity is registered with the Charity Commission for England and Wales (charity number: 1099694) and is governed by its constitution adopted 22 July 2023 as amended on 8 July 2006, 26 November 2011 and 1 May 2018.

The trustees who served during the year ended 31 August 2025 were:

Andy Driver Christina Warren Linda Blackmore (until 4 November 2024) Becky Harding (until 10 February 2025) Emily James-Lawrie (until 19 July 2025) Deborah Driver (until 1 September 2025) Jenny Kaye (until 1 September 2025)

3 Review of activities

This has been a year of significant transition and progress for Little Bears.

A key priority at the start of the year was staffing. Following a recruitment drive that began last August, we were delighted to welcome Laura to the team in April. She has settled in wonderfully and has become a valued member of our staff.

We also undertook a major rebrand and marketing push, utilizing Google, Facebook, and local flyers to raise our profile. This has helped us connect with new families and reaffirm our presence in the community.

Operationally, we saw a change in our bookkeeping, with Jane stepping down in March. We are grateful for her hard work and extend a warm welcome to Kalpna, who has taken over the role. We've also had several changes on the committee. I'd like to thank Linda, Becky, and Emily for their valuable contributions during their time as trustees. Recruiting new members remains an ongoing focus.

LITTLE BEARS PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025

Page 3

Report of the Trustees (continued)

The most significant development this year has been the discussion regarding a potential handover of the preschool to the Acer Trust. These conversations began in February and culminated in an Extraordinary General Meeting in June where the proposal was discussed with our members. This represents a major step towards securing the long-term future of Little Bears.

4 Public benefit statement

The trustees have paid due regard to the guidance issued by the Charity Commission in deciding what activities the charity should undertake.

5 Financial review

Net cash receipts for the year amounted to £8,653 (2024: net cash receipts of £8,946). Cash funds carried forward at 31 August 2025 were £192,414 (2024: £183,761).

6 Independent Examiner

The Independent Examiner is Mr J R Caladine Esq of Caladine Limited, Chartered Certified Accountants of Chantry House, 22 Upperton Road, Eastbourne, East Sussex, BN21 1BF.

On behalf of the Trustees

Andy Driver Trustee

Date: 25 June 2026

LITTLE BEARS PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025

Page 4

Independent examiner's report to the trustees of Little Bears Pre-School

I report to the charity trustees on my examination of the accounts of Little Bears Pre-School ('the charity'), charity number 1099694, for the year ended 31 August 2025, which are set out on pages 5 to 7.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

J R Caladine FCCA CTA FCIE

Caladine Limited Chartered Certified Accountants Chantry House, 22 Upperton Road Eastbourne, BN21 1BF

Date: 25 June 2026

LITTLE BEARS PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025

Page 5

Receipts and Payments Account

Income
Oxfordshire CC funding
Autumn Term fee income
Spring Term fee income
Summer Term fee income
Registration and other fees
Fundraising
Interest income
Total income
Expenditure
Staff wages (incl tax and pension)
Other staff costs (e.g. training, travel, workware)
Rent
Insurance and registrations
Nursery resources and activities
Equipment
Electricity
Telephone, Internet and IT
Postage, printing and stationery
Cleaning and premises costs
Legal and professional costs
Bookkeeping
Bank charges and interest
Other expenses
Total expenditure
Net income/(expenditure)
Net cash receipts/(payments)
Cash funds at 1 September 2024
Cash funds at 31 August 2025
Debtor/creditor movement to adjust accounts to
Receipt and Payments basis		 2025
£
62,948
6,802
4,921
6,179
421
89
4,307
85,667
62,011
492
3,600
1,334
3,378
1,945
1,071
1,151
225
1,707
1,551
2,575
60
708
81,808
3,859
4,794
8,653
183,761
192,414		 2024
£
50,266
8,809
11,690
9,813
630
176
4,471
85,855
65,743
615
3,600
1,008
1,207
180
1,915
1,115
427
808
110
-
60
121
76,909
8,946
-
8,946
174,815
183,761

LITTLE BEARS PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025

Page 6

Statement of Assets and Liabilities

Cash funds
Current account
Deposit account
Petty Cash
Total cash funds
Other assets and liabilities
Assets
Trade debtors
Total debtors
Liabilities
Salary, pension and tax payable
Other accrued expenses
Total creditors		 2025
£
1,474
190,927
13
192,414
6
6
1,086
3,714
4,800		 2024
£
500
183,181
80
183,761
-
-
-
-
-

Approved by the Trustees and signed on their behalf by

Andy Driver Trustee

Date: 25 June 2026

LITTLE BEARS PRE-SCHOOL FOR THE YEAR ENDED 31 AUGUST 2025

Page 7

Notes to the Financial Statements

1 Accounting Policies

The Financial Statements have been prepared on a receipts and payments basis in accordance with Section 133 of the Charities Act 2011.

2 Funds

Unrestricted funds are funds which are to be spent on the charity's general purposes. The charity has no restricted funds.