2025-08-31-accounts - Deddington Partnership Foundation Stage Unit

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Charity number: 1100275 Company number: 04874588 (England and Wales)

Deddington Partnership Foundation Stage Unit

Report of the Trustees and Unaudited Financial Statements

for the year ended 31 August 2025

Deddington Partnership Foundation Stage Unit Contents Page For the year ended 31 August 2025

Report of the Trustees	1 to 2
Independent Examiner's Report to the Trustees	3
Statement of Financial Activities	4
Statement of Financial Position	5
Notes to the Financial Statements	6 to 10

Deddington Partnership Foundation Stage Unit Report of the Trustees

For the year ended 31 August 2025

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for year ended 31 August 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective January 2015).

OBJECTIVES AND ACTIVITIES Objectives and aims

The Charity's objectives are to enhance the education and development of children primarily under statutory school age. The Charity provides opportunities for all children whatever their race, culture, religion, means or ability and in doing so adheres to and furthers the aims and objectives of the pre-school alliance.

The trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

ACHIEVEMENTS AND PERFORMANCE

Over the 2024/25 academic year we had 49 (2023/24 : 55) children aged between 2 and 4. Children attended the setting between 1/2 day and 5 days a week.

FINANCIAL REVIEW

The charity recorded a surplus of £48,394 in the year (2024 : deficit of £806). At 31 August 2025 it had reserves of £162,791.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is governed by a memorandum of association dated 12 August 2003.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Deddington Partnership Foundation Stage Unit Charity registration number 1100275 Company registration number 04874588 Principal address Earls Lane Deddington Oxon.

Deddington Partnership Foundation Stage Unit Report of the Trustees Continued For the year ended 31 August 2025

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Nicola Halton Shrene Saleh-Gillett Samantha Brown Katrina Murray-Hundley Suzanne Owen Rachel O'Connell

Independent examiner

Andrew Donaldson ACA 17 Lake Walk Adderbury Banbury Oxon. OX17 3PF

Approved by the board of Trustees and signed on its behalf by:

Shrene Saleh-Gillett Date 21November 2025

Deddington Partnership Foundation Stage Unit Independent Examiners Report to the Trustees For the year ended 31 August 2025

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity Trustees, who are also directors for the purposes of company law, you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satsified myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act.

Independent examiners 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 aspect:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or
the accounts do not accord with those records: or

the accounts do not comply with the requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true ansd fair view' which is not a matter considered part of an independent examination; or

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Andrew Donaldson ACA Date 21 November 2025 17 Lake Walk Adderbury Banbury Oxon. OX17 3PF

Deddington Partnership Foundation Stage Unit Statement of Financial Activities

For the year ended 31 August 2025

Restricted funds £ - - -	2025 £ - 326,338 4,347	2024 £ 50 274,281 5,472
-	330,685	279,803
-	(282,291)	(280,609)
-	(282,291)	(280,609)
- 34,000	48,394 114,397	(806) 115,203 114,397
34,000	162,791

Deddington Partnership Foundation Stage Unit Statement of Financial Position

For the year ended 31 August 2025

Notes Fixed assets 7 Current assets Debtors 8 Cash at bank and in hand Creditors due within one year 9 Net current assets Total assets less current liabilities Net assets Total funds 10	Unrestricted funds £ 1,547 13,525 115,876 129,401 (2,157) 127,244 128,791 128,791 128,791	Restricted funds £ - - 34,000 34,000 - 34,000 34,000 34,000 34,000	2025 £ 1,547 13,525 149,876 163,401 (2,157) 161,244 162,791 162,791 162,791	2024 £ 1,742 4,034 113,544
				117,578
				(4,923) 112,655 114,397
				114,397
				114,397

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its records for the year in question in accordance with section 476.

The trustees acknowledge their responsibilities for complying with the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisons applicable to small companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Shrene Saleh-Gillett

Date 21 November 2025

Deddington Partnership Foundation Stage Unit Notes to the Financial Statements

For the year ended 31 August 2025

1. Accounting policies

Basis of accounting

The financial statements have been prepared under the historic convention, and in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102) (effective 1 January 2015)' and the Companies Act 2006.

Deddington Partnership Foundation Stage Unit meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historic cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Statement of cash flows

The trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charitable company is small.

Funds

The has two funds:

Unrestricted fund - to meet the aims of the charity

Restricted fund - an appeal in 2011/12 raised £34,000 which will be used to replace the existing portakabin building.

Incoming resources

All incoming resources are included in the statement of financial activities if the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Liabilities are recognised as expenses when there is a legal or constructive obligation committing the charity to the expenditure.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets over their expected useful lives on the following basis : 3 - 5 years.

Deddington Partnership Foundation Stage Unit

Notes to the Financial Statements Continued

For the year ended 31 August 2025

2. Income from donations

. Income from donations
Unrestricted funds Donations received . Income from charitable activities Unrestricted funds Nursery education funding Fees Holiday club . Income from other activities Unrestricted funds Government grants Fundraising . Costs of charitable activities by fund type Unrestricted funds Salaries, employer NIC and pensions Support costs	2025 £ -	2024 £ 50
	2025 £ 236,630 84,724 4,984	2024 £ 196,545 72,606 5,130
	326,338	274,281
	2025 £ 1,335 3,012	2024 £ 780 4,692
	4,347	5,472
	2025 £ 249,346 32,945 282,291	2024 £ 242,706 37,903 280,609

3. Income from charitable activities

4. Income from other activities

5. Costs of charitable activities by fund type

Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued

For the year ended 31 August 2025

6. Analysis of support costs

Unrestricted funds Utilities Sundry expenses Insurance Resources Cleaning consumables Repairs & maintenance Subscriptions Accountancy Rent Advertising Training Winter grant Donations Depreciation	2025 £ 4,198 564 2,056 8,696 1,037 2,087 4,452 600 5,408 - 1,498 1,875 20 454 32,945	2024 £ 5,482 719 1,392 11,798 1,013 3,611 4,295 600 5,560 200 1,517 1,605 42 69 37,903

Support costs includes £600 due to the independent examiner for the examination of the 2025 accounts.

7.Tangible fixed assets

Cost At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 Charge for year At 31 August 2025 Net book values At 31 August 2025 At 31 August 2024	Plant and equipment £ 8,693 259
	8,952
	6,951 454
	7,405
	1,547 1,742

1,742

Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued For the year ended 31 August 2025

Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued

For the year ended 31 August 2025

8. Debtors

Incoming Resources £ 330,685 -	2025 £ 12,177 1,348	2024 £ 3,326 708
	13,525	4,034
	2025 £ 1,557 600	2024 £ 4,323 600
	2,157	4,923
	Outgoing Resources £ (282,291) -	Balance at 31/08/2025 £ 128,791 34,000
330,685	(282,291)	162,791
Incoming Resources £ 279,803 - 279,803	Outgoing Resources £ (280,609) - (280,609)	Balance at 31/08/2024 £ 80,397 34,000 114,397

Deddington Partnership Foundation Stage Unit Notes to the Financial Statements Continued

For the year ended 31 August 2025

11. Analysis of net assets between funds

Unrestricted funds Restricted funds Prior year Unrestricted funds Restricted funds	Tangible fixed assets £ 1,547 -	Net current assets £ 127,244 34,000	Net assets £ 128,791 34,000
	1,547	161,244	162,791
	Tangible fixed assets £ 1,742 - 1,742	Net current assets £ 78,655 34,000 112,655	Net assets £ 80,397 34,000 114,397