CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesldlrectorsl mernbers of Little Pippins Prevschool On accounts for tho year •ndod 31° December 2023 Charlty IK•.: 1105994 Company no.: 5107925 Sot out on pagos 10 I report lo the charity trustees on my examination of the accounts of the Company for the year ended 3111212023. Responslbllltles and basls of report As the charity's trustees of the Company (who are also the d1￿CtorS of th8 company for the purposes of company law), you are responsible for the preparation of the accounts in accordance wilh the requirements of the Co¥npanies Act 2(K16 ("th8 2(M)6 Act"). Having satisfied myself that the a¢¢ounts of the CcKnpany are not required to be audited for this year under Part 16 of the 20C6 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act.). In caryng my examination. I have followed the Diwti￿S gNen by the Charity Commission (under Secti￿ 145(5)Ib) of the 2011 Act. Independent examlnerfs statement I have completed my examination. I c￿fim7 that no material mattefs have come to my attention (other than that disclosed telow ') which gives me cause to believe that.. ' accounting records We￿ not kept in acc(xdance with section 386 of the Companies Act 2006: c • the accounts do not accord with such rec￿ds. or • the accounts do not ¢￿iplY with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'tTue and fair, wew which is not a matter considered as part of an independent examination., or .the a(£ounts have not been prepared in accordance the Charities SORP {FRS102). I have no concems and haN* come across no other matters in connection with the examination to which attentirMJ should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgnod: Nam•: Relevant profosslonal quallfkation(sl or body (11 any): Address: Section B Disclosb're Only complete rf the examiner needs to highlight matenal matters of concem ($88 CC32. Independent examination of charity a￿)￿nts. directions and guidan￿ k)r examiners). Glv• h•ro brf•f dotalll of any Items that the •xamlnor wlshu to dl8cIos•. Ullle Preuschool Tr￿1￿••. ATh￿1 R•wt Oncludlbvj Dlrn¢&x*' FIX th• y••r •nd•d Jl•t O•e•mbw 2023 Thè TN5tees. akn t*ectLN5 of the th8i*y for Ihe puryM>ses of Ihe c(￿Tr￿S Act 2006. pr•sènt thek report the fffianrfAI slat•rr*nts ol th• the yjarended 3181 t*(*n*•r 2023. REFERENCE AND AI)MIN13TRATIVE DeTAIL8 Regb&lernd Conyany Nuffb•r Rogkntor•d Charty Nurtb 5107925 110S994 ReglJteTed Off*• Frnenwn Orthard Gayaslon Road E*Jeot OX11 OPP Trustees 8rnnda Louts¢ Vlkns Nalak Napper L¢)rnkne l&)0rn1rn8*3nod 13th 20231 Jano Kknlon {rn*ned 13th 2023) Kathryn Vlel k Fonl Angus Stuart Weal Kafvbh o'etsn Ire*ned 13th No¥ertJér 2023) Katt Grnfton lapponted 13th Fkn¥ert•èr 20231 vtiorta Ne¥rton lappokntvd 13th No¥ert*er 20231 OlJa T•i¥klo V8lb88 l•ppoknt•d 13th P*)vethr20231 B•lh t*)m lappoknt•d 131h ￿*Ve1￿r 20231 Elen P•8rnon lappoknted 13th ￿Venth1 20231 FthIBnnon Jone8 lappoknt•d 13th 2023} Nappor Co￿0nY Secr•tary 8TRUCTURE AND GOVÉANANCE Gov•mlNJ DDcurnnt The chArtty B controll&tJ by *8 9ovomkng do￿￿￿￿1. *8 menx)r•ndum •nd o1488od•tbn, dal•d 21 Aprf 2004, and conslttut•s a i*rtèd ￿N￿any. thrted by gu•rnnts8. as d•lkn•d by Ihg Cryankns Act 2006. R•crulkn•nl and •ppolrtn•nt ol n•t* Dlrncth The overam ThnageThnt and cg)ntml of Ihe Prp*(*ool thal ￿$t kn th• of tt8 NAnagemJnl o)nYriltee fthe Conyth'l arn tho conyany and dhctus of lh¢ Pm- sthool. Th•￿ m8mbern arn ekncted at th• Annual Gonornl ktsetkng kn aw)nlar*c6 *lh the Memornndurn 8nd Artkl85 of A580th1knn of LIMe Plppkn6 Prn4ctthL Rl•k IA•nmg•ffl•nt The dhEctO￿ hove ca￿d oul a t1èth1od to •J8ntty rtsks that # fa(*s kn lo ry￿rrent a k monagen*nt strategy that ￿ kndude. as lar as po￿￿kn kn a sff•ll organtsatk>n, the eStabl5h￿￿nI of systsm5 and prDceduTr$ to nil*Jale Ihose tsks and thèk potenllal effed on the charft4b￿ conyany. Lllll• Pipplm Pr•4cl¥x T￿•1••.Anr￿ll Paport Uncl￿1Th4 LMr•c*rn' For Ih• y￿r•fid•d 31•t D•c•hts 2023 Ot4•¢trv•* Lth Pppins has boen •stablth•d bj •nhanc• and the edu¢4lk)n ol ¢MJr•n und•r st8tyb* ad by •nwuw*bs1 p•r•nls •nd ear•rs to uThje￿Thj and p￿¥•jo for the n•8ds of Ihey ca*lr•n Ihrough )nminty grwp8 by. oif•rkng appwthi pby•thiratkJn. ¢aTr f•r•y$•rnl ts•*i*rfi fXJJTr•8. kng•th•r*th th• ￿h1 ol •ncoufagkng Ih8 stully of the ne•d• ol •Jth (**Jr•n thorlanths And piTh1￿ pubt knt•r•8t 8nd o¢))gnltknn of quth n••d8. H)V•Jtbalkng and Bdhethg to and fijthart tha •*n of th• Ewprf Y•ws Th• that b•nefits Irom abow Vlkny. m• To (Mlr•n th• oppr*tsJnty Its.. IBam Ihrnugh p￿Y kn • Mf•. hoppy. &wJr• •nd 81b￿lI1￿9 *nth*￿t. l1•m kj ft*x and ￿p)Y tho conpany of olh•r and ¢J•¥•knp kno*l•¢Yg• 8t pa￿, gK** Con￿•n<* ty pwWIkn9 kn • n9e ol and •clF*lts g•kn t￿0P•no•r￿* ty b•kn9 •P•rt fmm th•trparnntsl(Xbrnrnfor• ￿ arKI b ff••t •dul• fromtyJt•ll• To pannls lh• opportunlty IL)" h*Jh qua￿ thhJe4rn *nd plly dvld•B LNOb P*pkn$ Pff•4thool h•s (>)niknu•d Io WDY•J• a￿O￿Abl0. suslo*wbl& *nd •ct•8•*Jl• hwjh qv•*y lorl•n*o **hn th• D)nTrinty kn a wl• arrtl wppoth• •nknnt knthjdes Ihe Prn. tthool and E•ty P*s ￿b. Sot M •n olo othrf, off•rNvr*d cyporbJTrths for￿Jt￿c*N F4•y and Lth p*p￿S h on proV*n •nd kn tsr4•rfor•l th• fvrrtl •'k* v*•￿ thld. to p*¢•slo¢ th￿rnn. Achb•v•Thints An ongokng lundr•*ty ity•t•9y pfDN•J•8 rnWJr￿8 Io UFrflat• qu&ify fA •qu*n*ni knth• l￿￿￿rI. tr•knkn9 lh• *i•ff •nd Ihe Phy￿ •n*orrrnnt 0¢ th• ••l*wJ Tho J•Jr. lh• lowB of fundrdlSry by Ihe Tru8l•a& p*wils. *$ 10 p￿*$8 bJnd8 and 1•r￿￿￿•s to •nh•nc• lh• tsvldoDr knamkng OPPOrtunlt•8 lor lh• th￿r*ft *K*J¢Jty Ir•knty • Forn￿ SLIK￿l L•ader Vl• h•N* •kn be•n outr•sdul grnnl apptr*tbn• tyy••rd• of r•Jkrpon•b ￿ lh• prn. ool ffjof r•duc• Nnrthg o)*8 of lh• pr&**KJd. Publlc B•rnllt The hov• clxffjldernd pubk b•n•fft WD¥*l•d by Lthi PWi$ PTr4¢ho￿ h•Nty myrdi b) th• FIIWKIAL REVIEW Lth Pppkn8 Pr•4thool h•$ h•d • w(t•8•lul yawfm•ndo*y r•wlty kn • prnl owrnl bank balBnc•s. Th• Truate•s futy •xperA lh• pr•4chod kn a)nihu• as • o)ncwn •nd fh•nd 8tat•n*nts h8N* been prnparnd on thm bA* Th• prfne*al atyJrc*s ol fijnds arn Ihe Éaty Educ•kn grnnt Oxlord5hTr thunty C4und ONI f•e6 (￿a￿ed lor unfvjnd￿ t*￿rIn and MstrJn8 #tt•nd•d n •¥￿8$ of lh• tstrbJknq. R•••Th•• Pollcy Tho TnJ*•es hav• lh• arrount of Ih•t Lmbfr P*pkn$ thoukl hobj our P￿9•￿￿•$ Pokry to rnfierA ￿lI￿nI 8nd lfywi15 01 xtwy. ard 8dpiql8d Ihe baknnc*s ha11 kn bonnk d•po8t o¢xounts. LftU• P4)pi)i hobJ8 a th• •￿Trt ol staff pa￿￿nts nlWn¢y fvr*Y •oubrnknnt t* 3 nxJnth&•8*nlfral rur**y f*&la. S¥ned ¢)n bo￿1 of th• th•nVs buste•￿1 rn•wrnr thaiity 14) 1105994 Co￿vanY 5107925 Slal•m•nt of Flnandal Acllvltl•• (Inthdlng ¥umrn•ry Incom• and •xp•ndllur• account) Forth• y••r•nd•d 31st D•c•mb•r 2023 R•strlcl•d Llrn••trkt•d Incom• Il¢ii•• ￿Trd Prlw y••r fund• T1￿1 fvnd• Incom• t>)nalbn8 and Chafftabl8 183 744 183 744 149 386 Other tsadkng aclfvk Inw8ln*nts 269 269 52 Oiher Tol•l 190 628 158 OS9 Exp•ndliw• Rahhg fvn¢Js Chafftabk• act￿1￿* 462 462 381 186 759 186 759 165 209 Oth•r Totyl 187 221 187 221 165 590 N•t Incun•lq•xp•ndtsw• Tran8leré bet**en ftsnd8 26 26 N•t mtr••m•nt In lunth R•eonclll•llon al fynd•: Totsl fund8 b￿ught lo￿8￿1 Totsl fvnd• ¢•rrl•d lorn•rd frkn.. 1105994 Cony8ny ￿?.. 5107925 8•1•1￿? Sh•ol a• at 31•t Doc•mber 2023 y••r Flx•d as••tJ assets Tot•1 flx•d Currnnt a•sets Ca8h at barth aThJ kn h￿d Tol•l cun•nt ••••t• 38.1VJ7 5.863 43. AJncAJnts faknj <*Jo year 357 N•1 cwr•nl ••••tsJ- Il•WIII•• 37,SS5 T￿al n•t ••uts ¢x 4•blllll•s 37,￿ 5.863 43.428 F￿d• of th• Ch•rlty Ra8trtl8d iKcffl• Iw unreStr￿ted hJ*J8 576 37. 37. T¢A•l fwKIB 37. 5.863 43.428 4th Al•￿h a124 Syned by on• or t14D truB1••￿dTr¢kn on beho11 of •1 the bU*Wdkn•ck￿.' Or•r*J• Synetur• of dTrclorBulhents2lng acojunts b•ry s•nt to C4)ry*onbs Fknu••: Lltd• Plpplns Prn4chool 11059J4 5107925 Not• 1 *ss *8led *1 the rnknwanl nckn{s)kn IhMD *•h th• Fkn•n¢knl ￿part￿ll StsrbdaTrl apr+abkn kn lh• •ThJ Roput* of IFRS 102?knwqd on 11 ￿¥?014 . th• Fknancknl ft•portkng Stand@￿ •pF*4b* L**•od IknpL*>k ol ffRS 1021 . ond **h the Chath• 2011. Th• • pubk b•n•l1•*y•B+Jbf•￿o by FAS 102. 12 COmp￿Y 2004. 11 COn#knJt•i * rA>nyrby *r*•d bygu••A￿ by CoThynknAAd 2(th. 1.3 ¢lwg• ol •E¢ounlkng pomcy The prn••ni i tN• and l¥tr¥kn•r•J M db￿•*1 •￿J￿h9 pok*•wi•d bl nQt• 2. P*J Mot•￿1 ptr>*41 •mJrn b•M p•￿d 11(ts 2 A¢couth4 pokkn• 11 WCOI Any Gll Aba •W•)Unl ff•¢O¥*f•d ffi • donolbjn kn rrn•kl•rnd * b• p•rt ollh•iqll •fid * b•*t•d •• •ddlkin tr) th• ¥•m ** lh• hlknl don•lknn y￿￿1*•r ￿1P A on hkntor*al rml •nd Ih•n wb••qwth m•wt•d *1 bo ZJ ASgErs ra￿*￿• *A•d ••V*rf•ni aftJf•ny tsade •ffouni byb)o Lltlle Plpplng Pre4chool aity Coryjany 1105994 510792S Nol• 3 Incom• OoMllon• and l•gacl••: rk)n8tk)n8 And glts Gfft Ail 35 35 250 Genorn19rnn¢• Oth•f Talal 3.425 c￿rI￿bI• aeO¥ltl•*.' F¢ Govemnwjnt grnnt (undA)g Other 120936 120936 215 Tolal 183.744 183 744 Oth•r tr•dlnq •¢ll¥ll•s: Fundrn*kng Oth¢r 3.190 5.312 I￿orn• from In¥••lffl•nlA: Int•m* Yb¢Ory* 269 269 52 Other Tot•1 269 269 52 TOTAL INCO 1￿.628 5.312 195.940 156.059 Oth•r InfOrn￿l10n. All InGoffl• In th• wlor y••r TJV•* unr•4tr1¢1•4 •xc•p4 £158 forth8 Fund Lltde Plpplns Pre4chool 1105994 5107925 N(kn 4 Expond*ur• ftJnd8 funds Totsl lund$ ￿¥r Exp•ndlturn on rnl•lno FunthabbvJ costs fuTrd8: Total •xp•Trdfturn on TrI￿n9 funds 462 462 Exp•ndttur• on ehwltabl• •etl¥ftl••: mk*tr8tkn) 39 Tot•1 •Xp￿dI1uTh on chartlabl• •ctMtI•• 1&3,759 186,759 165.2C TOTAL EXPENDITURE 187 187 Ncts 5 Pald•mpW• 5.1 Staff Co•ts Tl* yw L•8t y Sh￿1￿8 and wages sacurty C￿ts Pen8w cosfs Oiher empbyee t4nofts {knc*Jdb¥d trav*¥Jl Tot•1 •t•ff co•ts 143479 No r￿•￿ed benrfts (oxcknjty crAts} d nN)ro Ith £60,( 52 Av•rag• h•ad cowrt kn th• y••r stsff employed on charitsble acb'vil'es Thlj y•¥ L¥•t y• 10 12 Nrt•6 D•lknr• Thts year Last ye HURC -SKP due OCC EEF and SEN lund•)q dve Total d•bto 234 Ncts 7 Cash at bank and In hand Thkry ye8r Last year Lbyds cuff8nt ￿nt CAF acc￿nIS P•tty C8sh Tol•l Ca•h al b•nk and In hand 156 Llld• Plpplni Prmthool 1105994 C4xwny No 5107925 Not• 8 Cr•dtor• •Thl I¢¢￿11 y•w Last y•w NEST Penthn TO1￿ ¢r•dltorn f•lllng du• wlthln on• > N(ts 9 Ch•rlty .1 O•t*h ol mat•rl•l fvrrfl• h•ld •r#l mty4•m•nts dwlrwJ th• CURRENT r•p(Yi* p•Tlod 'K•y." R. r•8trKl*lmcLWM SWCA￿l￿8ts. dll* ¢lwty.' U. TTre Fund n4m• brDughl iBd lownl Ino)rN¥ Tr¥n•l•r¥ A ¥*9• CMJ To wjpport l•rrrf08**h le•• nta •nd opportun1*¥ Grnnts a*•rfed *>rwknrpaMI 576 313 26 863 Solbr P*n• 5.000 Ll)rn#trki•d 34.133 190.627 187 221 26 37,565 T•t•l Fun*J• •• pwb41￿¢• •h••l 1&5.910 187,221 43.428 92 TrnMl•r• h•1￿•n fwMI• R•••on lor *vth•f•r Fffjm R•¥hX•a lund#'. Fnffl HBl> A vfAg8 fo w￿rg￿lI luThJ fws •nd •xp•n 92 D••hJn•t•d funds Pl•nTrJd Redundanry fvnd 4.350 21.300 Nrt•10 NIA Ev•nt• •ft•v th• •rnl al th• r•ptylkw p•rknd ￿￿11 Tr•n••ctloM fi¥*h Tn¥l••• an •Yme￿I ￿ th• ch 10 Uttle Plpplns Pre*chool C*arity MJ Coffpany 5107925 Income and Expondlture ts year eThJ•d 31 December 2023 1105994 2023 2022 DDn8ti>ns Grfth Fe08 Fundrn*mg Re8tiKted Fun¢Js Govemn*nt Grgnt Fundhvj Other GTrnts and B8nk InteTrsl ￿￿pIe Totsl IKom• Pa¢•tv•d 3,39) 35 57.861 3.190 5.312 120.936 4.946 269 3.391 15 45.108 2.807 408 104.063 215 52 195,940 1S6,059 Ex￿n￿# Q•st8 Bank th9$ CoryJuteroqup)n*nt Govaman 173 175 65 144 826 20 1.673 Po8t890 p￿les￿n81 Fe•B Sta￿nery Subsc￿l￿)n6 T8*phonellntemel Webs#è Other 1.$43 655 565 936 68 22 173 6.239 463 4.151 381 Fundraknkng Prpriw8 Fundrnlthg ¢J Insurnnc* PIAM)t•nanr• and (*an Ouidoor knaming ar•a8 Rent 1.613 3,492 1,397 4,378 921 1.440 1.440 9.263 10.231 11.588 3.173 29 1.789 7.692 244 143 1.683 Equ￿￿nt and fum*u Outsjoof knamvbg gwne And Flst Ati othor 17.894 10.884 Ery>kJyee Salaiios En￿￿}￿Tr Érrplrjyprn Penghin Trnviffjg Other 143,479 3.808 2.440 2,838 797 133.213 1.341 2.026 2.241 153 363 107.221 Totll Exp•n• 163,590 Not Surplu• for tho y••r Ar￿n￿￿ted Su￿￿jS b￿ugh1 for*ard t￿n￿l•l￿d Sixp1￿ eaffl•d t