CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Sectlon A Independent Examiner's Report Report to the trusteesldirectorsl members of Little Pippins Pre-school On accounts for the year ended 31 December 2024 Charity no.: 1105994 Company no.: 5107925 Set out on pages &10 I report to the charity trustees on my examination of the accounts of the Company for the year ended 3111212023. Responsibilities and basis of report As the charity's trustees of the Company (who are also the directors of the company for the purposes of company law). you are responsible for the preparakn'on of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Acr). Having satisfied myself that the accounts of the Company are not required to be audited for this year 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 as carried oul under section 145 of the Charities Act 2011 ("the 2011 Acf). 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 examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention {olher than that disclosed below ") which gives me cause to believe that". . accounting records were not kept in accordance with section 386 of the Companies Act 2006; or . the accounts do not accord with such records; or the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examinats"on; or •the accounts have not been prepared in accordance with the Charities SORP {FRS102). I have no concems and have come across no other matters in connection with the examinab'on to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date:
Name: Relevant professional qualification(s) or body (If any): GIPFAI Address: kOC6( 1¢)W AJ Section B Disclosure Only complete if the examiner needs to highlight material matters of concem (see CC32, Independent examination of charity accounts: directions and guidan for examiners). Give here brief detslls of any Items that the examiner wishes to disclose.
Little Plppins Pre•school Trustees. Annual Report (including Oirectors, report} Forthe year ended 31st December 2024 The Trustees. who a Directo of the chaiity for the pUoSeS of the CoMpanS Act 2006, present their port vthh the fan¢1 statennts of the chanty for the year ended 31st Decenkner 2024 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number Registered Charity Number 5107925 1105994 Registered Oflice Freeman Orchard. Gavesion Road HarwEll. tidcot, OX11 OHP Tfustee$ Brenda Pyke (Chair) Louise Wdkins ffreasUr> Natae Napper Kathryn Wells (resuned 11th November 20241 Nick Ford Angus Murray Stuart Weal Kate Grafton Victoiia Newton OkJa re1xO VaHes Beth Dom (resigned 11th November 20241 Ellen Pearson (resigned 11 th NoverTber 2024) Rhiannon Jones Fanuel Oyuga lappowited 11th November 20241 Florna Vint (appointed 11th November 2024) Hannah MacEntee Creighton {appointed 11th Novewl)er 20241 Asha Begum (appointed 11th November 2024) Natalie Napper Company Secretary STRUCTURE AND GOVERNANCE GovernSng Document The chanty s controlled by its goveming document, ils nrr•]Trndum and articles of associat¥)n. dated 21 April 2004, and conslrtutes a h'mrted company. knrted by guarantee. as defined by the Companies Act 2006. Recrultrnent and appolnlment of new Directors The overall management and control of the Pre-school shal vest in the indNKlual rrtmber5 of its managemenl corrfflrttee Cthe Commitiee,) are the company di¢10 and thanty directors of the Pre- school. These members are elected at Ihe Annual General Meeting in accordance rylh the Mermrdndum and Artides of Association of Little Plppins P-SChOol. Rlsk Management The directots have carried out a detsiled revw lo identfy major risks thal rt faces in orrlerto irylement a risk managemenl strategy that vlill incijde. as lar as possible in a small OrgansatiOn, Ihe eStablishnnI of systems and proCedUS to mitigate those risks and Iheir potential effect on the Charitab company.
Little Pippins Pre•school T0¢$. Annual Report Ilncludlng Dlr•ctor5' report) For the year ended 31¥t Dec•mber 2024 0ECTIVEs AND ACTNMES Obl•¢tlves Litue Pippins has been e8b15h¥d to efth3n and devebp the edu¢2ti)n of ththjren under statutory sthool age by 8ncourdging parBnts and cargrs 10 un¢erstsnd and pIDJe for the neieds of thoir ¢th1rnn through CormniCY gmups by.. olfering appropnte play educaiM)n. faclie5 and couTres. tQ9ether the r¥Jhl of P8FEnis to take responsibilty for an io become nvohed in the actmbes of s¢Jch grvups, èn$uiing ihat suth gp£ offeropportuntys for am thldren vkn8tev8r their race. ojviurv, 3)rt, anS or abw. èncouragng Ihe study of Ihe needs of suth thren and Ihty faMS and prorw)kng pubk Inte$¢ in Bnd recognitKJn of such needs. vestvJaling and adhering to and furtherng Ihe awn of the Eaty Years A&ance The arBa that beneffts frDm th@ 3hnve & Har1 Vlag0. Alrns To gNe chilyrnn the opportunty to.. Leam through pky in a safe, happy. Secu and stirThJlBting en¥nt. Leam to rnix and en)Y the conpany of other Ch18 Th and adults. D8veksp skils and knoledge at ther own parA, grow n seff LXnfKlenc by partxpatin9 in a )dè range of adutt htyted and thibj Initiated 8ctNits. Gain irt¢Jependen by being apart flum thew pOntS1£01 for a t and to rr•t aduKs fnm Outside the faThMty. To PVle par8nts wth the opportunty lo. Ace8s8 hwJh quahty cknthjcare and pkny prnvw)n. Actlvlii¢¥ Lrttb Pippins PTr-school has contYed to p)Vle 8fforfab. w51aInab and ar$8+) h•Jh quakny cl>ikJca for farrriles wihin the wlage coftynunty in 8 safg ant1 svpportNe •nvrfDnnni inckndes thè Pre4chool and Eaty Pps Cknb. S•t an obj orrha. also offer a For• School and oiher ¥3 opportunns lor outdoor ptsy and knmiig. At Lrttla Pppins. we vaKJe b&ng part Ol the vl89• rr•inlaming knks with oth•rvtsge gffjup$ and •nCOur8gg the thildn lo take part Tr corfrnnty events Lrtye Pippins is an indusiv¢ pIDKIn and n OtrIOr al faftiks to a55 Ihe p1Dvn. fund a 'Meb a Vlage fund to PFDvide subshlsed plaeès and for son ¢hJrnn. Achl•vem¢nts An ongomg business pbn and fundTrBng stsategy ensurBs proVJe $OUr$S to update the qualty of equrrent for thg thildrnr¢. tffdinlng the aff and rnalntaintg Ihe phy5vI envwowrwrEni of Ihe sening. vOnIeets trru$tees and panIS) Olyane fundra9 even15 8n(J subrrwt grnnt appk¥InS for the pr&school. Th$ year. the forjjs of lun(Irasing to PWDvKle addrtKinal ouldoor aming opportunites for the thibJrn and a cOrTrnty garden. have 3181d solar panels on the preéthool rDof are ung the eledrKty costs ol the pre4th00l. This was lunded by sP8Cff grants. We have also been 8rrIed a grant Io upgrade our b9htmg io LED sathg lurther etrIey co3 Putsllc B•n•fit The Tnjslees have conshlèTrd the pubk benefft pffjvxted by Lrtllè Ppptiis P-SO04 having rggards io the Cbanty Corrnkjn's gUanCe on publ benefrt. FINANCIAL REVIEW Lrtle Pippms PrB¢hool h8s had another successhjl year fman¢iay rewkng th an mueasè ovardll in tha bank babanc•s. The TnJste•s luty exp•d the pr84thool to ntmu to opernte as a gonq nCern and th• fMancial Statets have bean ptspared on th basis. Th• principal sources of funds a the Ealty Edurat)n Fund9 grant Irn oxfoshI? Cotsnty Coun(a and fees tharyed for unfurded thikjren and 58ssw)ns attended In trxcess of th• funding. R•$•r¥•• Pollcy The Trustees have rewevd Ihe anUt of rvseNes that Lth Pwjpvts shoubj hobj m kne our ReseN05 Policy io renect staff9 ¥Thd tevels of od>vity. and h8ve adpisled the baLan¢s hehj li bannk ¢Jepo$t accounis. LrtI Pppms hohl$ a fund in Ihe ent of stsff redundancy payymnts and • contingenty lund tsquNaknnt to 3 rTr)nths essentK81 nnlng costs. Th• TrLt•t••x d•¢l•r• that Ih•y h•v• apwo¥•d thè Trust•••' rnpNt Oncludlng th• dr•ctys r•PtI *bov•. sntrd on behalf of the ¢arrtS tru5teesldlr•dts. Louise Trna>Jr Dale . 77_L_2025
Little Pippins Pre-school Chanty No Company No 1105994 5107925 Statement of Financial Activities (including summary income and expenditure account) For the year ended 31st December 2024 Restricted Unrestricted Income funds nds Prior year funds Notes Total funds Income Donations and legacies Charrtable aclivrties Other trading actrv5ties Investments Other 500 227,802 227 802 1,060 269 Total 241.169 12,272 253.441 195,940 Expenditure Raising funds Charitable activibes Other 462 186 759 Total 234,715 234,715 187,221 Net Incomel-expondlture 6.454 12,272 18,726 8,719 Transfers between funds 13,215 13,215 Net movernent in funds 19,669 18,726 8,719 Reconciliation of funds: Total funds brought forward Total funds carried loard 43.427 34,708 37,565 5.862 62,153 43,427 57,234 4,919
Llttle Pipplns Pre-school Charty No: 1105994 Company No: 5107925 Balance Sheet as at 31 st December 2024 ihwo•trl¢l•d R•strlcknd Income fun Total thls year Total last Nolo Fixed assets Tangib assets Total fIX assets Current assets Debtors Cash al bank and harrfl Total ¢UTrent ass•tS 4.919 62,731 Creditors Amounts falkng due wthn one year 578 578 532 Net current assetsl- Ilabilities 57.234 4,919 62,153 Totsl net assèts or liabilttles 57,234 4,919 62,153 Funds of the Charlty ReStrted funds Unrestrited funds 4.919 57,234 57.234 Total funds 57,234 4,919 62.153 43,427 The company was entit to exempti audit under $477 of the compan kt 20(k8 rekting to sma companies. The memt)ers have nol requved the CoMpY to obtan an audit accordance wrth sectk?n 476 of the Companies Act 2006. The drectors ackrK)dge the restKMsiblw for ccffnttyig wih the requrements of the CompanEs kl with respect to accounting records and the preparati of accounts. These accounts have been wepared n acC(Ydare wh the provIsnS applcablE to smal ccffipans subiect lo the smal companEs regime and accordance with FRS102 SORP. Date of approval by the Managemenl Commlttae." 20 January 2025 Soned by one or ts¥o trustee51dweclors on behalf of al the trusteesldrectcrfs: 8renda F¥ke. Char Lwise Vll(v)s. Treasurer SvJnalure d director authenalg aCclnts beng serrt to Ccwnpans House: Louise Wn5, Treasurer
Little Pippins Pre4chool Charty No.. 11059J4 Ccrfnpany No.. 5107¥25 Note 1 Basis af preparation 1.1 Bas1$ ol ac¢ountlng These a¢¢ounts have Deen prpar•d und•t th• f•¥t ith wnised at CO ortransadn vabJe unlegs othe stated MI the rèbevant nottslsl lo these account& The a¢UnIS ha been prEparvd m acajrtance ith.. the Slalèrrnt of Recornnde(I PrnuKe.' Agxunlfftg 8n(l Reportmig by thaNthis pr•pafflg lheraoUTrts acCOanc ilh Ihe Financial Reportng Standard appab in the LA( and R•pubk of Ir•land FRS 1021 wjett on 16 Juty 2014 - the Fan31 Reportmg Slandard app&ab n Ihe Unffe¢J Kiigdom and R•pubk tsf ITrd IFRS 1021 and wih the Chanls Act 2011. The chanty c¥Jnstrtuies a pubk benefrt efii#y as defmed by FRS 102. l.? Company St•tu• Litt Pippins Pr•-8chool s a chaffly conlromed by it8 9OVernm9 body, its ntwrandum and artKs of 8S¥OaOtn datod 13 Apnl 2004. 11 con3Ul&S a kn1g(t Mnyany kni¢d by 9uareni•e as defmed by the Corryan5 AL12006. The •ctoun¢S arv prnpthrnd on a gong COnM bas 1.3 Chang• of accountlng pollcy The accounts pSent a Iwe and faw view and no (anges havè bwi rrRde to Ihe ontg poks adopted kn note 2. 1.4 Material prlor year error> No wteoal prxjr year errors have b••n AlenlI in the feporting per)d Note 2 Accounting policies 11 INCOME Recognlllon ol Incom• Th•se arn jje in the Staleffrt ol Fnanr?l ISOFAI then.. th8 charty b¢coThs enlthd to Iho rBsourc•s". it 15 than noi that ihe tNsteo$ r0¢0 the r•sourc•¥', thg ffKngtary vabJ8 can be rr•asurnd Suff1 r•labi&ty. Gr•nts •nd Grnnts and donatKJns affj onty th• SOFA th• gOfi• WlC¢fr cognitKsn <¥il•ii3 rrn)t G¢J¥•rnm•nt kvants Tha Gharrty has gov•rnnwnt grants in the wortig pe)d T•x r•¢klm•d Gil Axj is fftrJdad then a vobo dodaratTr from the donor. Any Grft arnuftt rncovored on a donatDn oJns¥Jeffjd tts b• part of thal qt and 1$ tsated as an addrtun to the sart fund as the [Jonan. Tho vahJ8 of any brnIary h• rn¢)JV4•tl LS noi the acmunts but rs desolbed m the $183. annual rnport. vt••r h•lp 12 EXpENDuRE AND LIABILITIES Uabllity rec<wltbon Liabill$ a recognk%•d I Ikety than not thal thtrr v4 a lègal or con8lructNe oblgatw)n coftIMtting the charity to pay oul r88ourc•5 and Ihe arrb)uni ol the obJai+Jn can bo v•th r8a50nab c8rt3ty. R•dundIY co•t Th• chanly no payThnts dumg the Trportwig p•Th)d. O¥f•rrnd incom• t81ial itern of d•f•rf•LI ino)rr ha8 been mthded th• aco)unl6. afe at S•llknThni arrntsnls lass any trade diKtiunts. A hobthy IB Irnasud on rn¥J)gnts)n at ts htstoKal cost and thon wbs•ouenty ftwasured al Ihe b051 oslrnto ol the 8nunt Mquind lo the obh3alw)n Bt th• mportwlg dot• 1Sab11411•¥ 13 ASSErs Tanglbl• fix•d a%¥•ts Thas8 capitah58d rf they can b• us¢d for than one al. and cost at l•ast £I.000. The¥ arn at co. D•btor• t11bto I<¥jd9 trad? d&btor5 and ban5 aro nwayJrBd on recognit at Eettlerrent aAUnI after any trade dw)unts or anKJunt advanced by the tharity. Subs•quenlty. they art rr*awrBd at ihe cash or otheT wnsAJeratK¥n expecied to be
Little Pippins Pre-school ljarty No Coffpany No 1105994 5107925 Note 3 Income Restrlcted income funds Notes Unrestrfcted funds Total funds Prlor year Donatlons and legacles: DonatnS and grfts Gift AKI 500 35 Total 3,232 500 3,732 3.425 Charitable activities: Fees Government grant funding Other 120 936 3,972 3,972 4.946 Total 227,802 227.802 183,744 Other trading activlties: Fundraisng Total 9.075 11,772 20.847 8.502 9.075 11,772 20,847 8,502 Income from Investments: Interest wicorr 1,060 1.060 1,060 1,060 269 Total 269 TOTAL INCOME 241.169 12.272 253.441 195,940 Other Informatlon: J income in the prTh year was unrestricted except for: £312 f(x Ihe Heb A V&ge chikj FurKI £5,000 grant sOr pane15 Note 4 Analysis of receipts of government grants Th1$ year Last year Earty Education funding EYITT empk)yers incentive 120 936 Total 179,134 120,936
Little Pippins Pre-school aiity No CoThpany No 1105994 5107925 Note 5 Expenditure Notes Unrestricled funds Reslricted funds Total funds Prior year Expendltur• on ralslng Fundraising costs funds: Total expenditure on raising funds 1,181 1,181 462 1,181 1,181 462 Expenditure on charitable a¢tivltles: ministran PremL8es A¢t[vitS Empk)yees Total expenditure gn charitable artiviti 175,136 175,136 153,363 221.542 221,542 186,759 Separate materfal Item Solar Pands of expense 11,992 11.992 Total materlal itoms 11.992 11,992 TOTAL EXPENDITURE 234,715 234,715 187,221 Note 6 Paid employees 6.1 Staff Costs This year Last year Salaries and wages Employers Nl Employers Penswjn costs Other empkjyee costs (in¢kKling trang) Total staff costs 164.701 4,134 2,888 143.479 3,808 2,440 3,635 175,136 153,362 No employees receNed empbyee beneffts (exckndiig emph)yer pensK)n costs) of more than £60,(YJO 6.2 Average head count in the year Slaff employed on charitsble activities Thp5 year 11 Last year 12 Note 7 Cash at bank and In hand This year Last year Lloyds accounts CAF accounts Pety Cash Tolal Cash at bank and In hand 62,731 43,960
Little Pippins Pre-school Charty No 1105 C(ynpany No 5107925 Note 8 Credhors and accnls Creditor5 fahg due wilth year This year Last ye NEST Pensm 578 532 Tot¥1 cr•dltor¥ l•lllng du• wlthkn on• y•ar 578 $32 Note 9 Chartty funds 9.1 Detsits of matertal funds hekl and movements durlng the CURRENT reportlry perlod ' Key.. R. rgstrKlfjd l¢Mrds. SP8GJal trusts, Lrfthe clwty.. anLI U. wwestle& funds Type 8aknce5 8•laTrces carrt I04rd Fund n•m• pu0 •nd Rutrf¢tlons forward kncixne ExFendrtUTe Transfer5 He¥) A vlags) Chthj To SUFWI lans wih fee5 payrrents wwrhmenl opwtunths Grants awarded sokr p stalatbYL and UFrfJr&Je LED htma fundraisThJ draw l¢kets pwchas&J n advance 940 1,598 sOr Panets and Ighthg uprade 10.$93 12.593 3,000 1Cknb 739 418 321 UnrestrKted Deswwoled ond General furhts 37.%5 241.169 234.715 13.215 57.234 Total Funds as per balance S91 41427 253.441 234,715 62.153 92 Transftrrs bet*en funds R•ason lor lTrn¥lor Amount To re5titted fur#J To Heb A Vlage Chkl- 10 % cbjb proft Fr Resrrted funds Frrjn He A Vknge CW to cover generab fuTrJ fees aThJ expwbses 21 225 Sokn Pand arKJ upgr&Je fvnd to Cer exwdtre 12,593 Frryn 100 lo cover )thty draws 418 92 DesIgrted fvnds Amounl Plann•d u•9 Purpo4• of th• d•%1onat5on ReduThJ8ncy fuThJ To cover staff radundC Cbsure reserve To covw costs n Ihe erfent ¢rf cbsure ol ts Prevschcd 28,930 Note 10 NIA Events after erKI of the r•wting perk Note 11 Tran3actlon$ wlth Trustees None of the tTUSteès have been paky any r8muneratKm fed oltr benrfts from an ewrwbyment wth the charty 10
Llttle Pippins Pre4chool Charity No Company No 1105994 5107925 Income and Expenditure for year ended 31 December 2024 2024 2023 Donations 3.232 3.390 35 57.862 3.190 5.312 120.936 4.946 269 Fees Fundraising Restricted Funds Govemment Grant Fund9 Other Grnnts and incoff Bank Interest received Tolal Income Received 44.696 9.075 12.272 179.134 3.972 1.060 253,441 19S.940 Expenses Admin Costs Bank chgs Computer equnnt Govemance Offu equipnr¢Ufumriure Profeson31 Fees Statw)nery and otherconsumabbe: SubsuiplK)ns TephOnellnt8Met Websile 181 1.287 90 374 1.762 1,183 661 1,748 105 173 898 64 826 1,673 822 565 1.046 173 7,391 6.239 Fundraising Fundraigng costs 1.181 463 Premises Insurance Maintenance and cleaning Other projects -Sokqr panels Rent Utibties 1.688 8.887 11.992 1.430 1,613 3,492 1,440 27.296 9.263 Activities Pre4chool Activity Resouffxs Equiprrenl and fumitur8 Hygsene and Fi1 AK Other 13.317 4.734 1.814 11.617 3.173 1.789 23,711 17,894 Employees Salaiies Empkyer5 Nl Empbyer5 Pension Training Other staff cosls 164.701 4.134 2.888 2,313 1,100 143.479 3,808 2.440 2.838 797 175,136 153 362 Totsl Exwnses 234,715 187.221 Net Surplus for the year Acctjmulated 5vrplus brr>ught fopward Accumulated Surplus carrled forward 18.726 8.719 This page does not fom part of the corryany's fn8ncial account5 and is prepared for the informalion of tho DiT8dors onty. 11