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 pU￿oSeS of the CoMpan￿S Act 2006, present their ￿ port vthh the f￿an¢￿1 staten*nts 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 ffreasU￿r> Nata￿e Napper Kathryn Wells (resuned 11th November 20241 Nick Ford Angus Murray Stuart Weal Kate Grafton Victoiia Newton OkJa re1x￿￿O 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 n*rr•]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 rev*w lo identfy major risks thal rt faces in orrlerto irylement a risk managemenl strategy that vlill incijde. as lar as possible in a small Organ￿satiOn, Ihe eStablishn￿nI of systems and proCedU￿S to mitigate those risks and Iheir potential effect on the Charitab￿ company. Little Pippins Pre•school T￿￿0¢$. Annual Report Ilncludlng Dlr•ctor5' report) For the year ended 31¥t Dec•mber 2024 0￿ECTIVEs AND ACTNMES Obl•¢tlves Litue Pippins has been e*8b15h¥d to efth3n￿ and devebp the edu¢2ti)n of ththjren under statutory sthool age by 8ncourdging parBnts and cargrs 10 un¢erstsnd and pID￿Je for the neieds of thoir ¢*th1rnn through Corm￿niCY gmups by.. olfering appropnte play educaiM)n. fac*lie5 and couTres. tQ9ether the r¥Jhl of P8FEnis to take responsibilty for an io become nvohed in the actmbes of s¢Jch grvups, èn$uiing ihat suth g￿￿p£ offeropportuntys for am thldren vkn8tev8r their race. ojviurv, ￿￿3￿)rt, ￿￿anS or abw. èncouragng Ihe study of Ihe needs of suth th￿ren and Ihty faM￿S 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 & Har*1 Vlag0. Alrns To gNe chilyrnn the opportunty to.. Leam through pky in a safe, happy. Secu￿ and stirThJlBting en¥￿n￿*￿t. Leam to rnix and en￿)Y the conpany of other Ch￿18 Th and adults. D8veksp skils and kno*ledge at ther own parA, grow n seff LX*nfKlenc* by part*xpatin9 in a *)dè range of adutt htyted and thibj Initiated 8ctNit*s. Gain irt¢Jependen￿ by being apart flum thew pO￿ntS1£01￿￿ for a t￿ and to rr*•t aduKs fnm Outside the faThMty. To P￿V￿le par8nts wth the opportunty lo. Ace8s8 hwJh quahty cknthjcare and pkny prnvw)n. Actlvlii¢¥ Lrttb Pippins PTr-school has cont￿Yed to p￿)V￿le 8fforfab￿. w51aInab￿ and ar￿$8+)￿ h•Jh quakny cl>ikJca￿ for farrriles wihin the wlage coftynunty in 8 safg ant1 svpportNe •nvrfDnn*ni inckndes thè Pre4chool and Eaty Pps Cknb. S•t an obj orrha￿. ￿ also offer a For•* School and oiher ¥3￿￿ opportunn*s lor outdoor ptsy and knmiig. At Lrttla Pppins. we vaKJe b&ng part Ol the vl89• rr•inlaming knks with oth•rvtsge gffjup$ and •nCOur8g￿g the thild￿n lo take part Tr corfrnnty events Lrtye Pippins is an indusiv¢ pID￿KIn and n O￿trIOr al faftiks to a￿55 Ihe p1Dv￿n. fund a 'Meb a Vlage fund to PFDvide subshlsed plaeès and for son* ¢h*Jrnn. Achl•vem¢nts An ongomg business pbn and fundTrBng stsategy ensurBs proV￿Je ￿$OUr￿$S to update the qualty of equ￿rrent for thg thildrnr¢. tffdinlng the *aff and rnalntain￿tg Ihe phy5vI envwowrwrEni of Ihe sening. vO￿nIeets trru$tees and pa￿nIS) Olyan￿e fundra￿9 even15 8n(J subrrwt grnnt appk¥I￿nS for the pr&school. Th$ year. the forjjs of lun(Irasing to PWDvKle addrtKinal ouldoor *aming opportunites for the thibJr*n and a cOrTr￿nty garden. have ￿3181￿d solar panels on the preéthool rDof are ￿￿u￿ng the eledrKty costs ol the pre4th00l. This was lunded by sP8Cff￿ grants. We have also been 8￿rrIed a grant Io upgrade our b9htmg io LED sathg lurther etrIe￿y co￿3 Putsllc B•n•fit The Tnjslees have conshlèTrd the pubk benefft pffjvxted by Lrtllè Ppptiis P￿-S￿O04 having rggards io the Cbanty Corrnkjn's gU￿anCe on publ￿ benefrt. FINANCIAL REVIEW Lrtle Pippms PrB*¢hool h8s had another successhjl year fman¢ia*y 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 State￿*￿ts have bean ptspared on th￿ basis. Th• principal sources of funds a￿ the Ealty Edurat*)n Fund￿9 grant I￿rn oxfo￿shI? Cotsnty Coun(a and fees tharyed for unfurded thikjren and 58ssw)ns attended In trxcess of th• funding. R•$•r¥•• Pollcy The Trustees have rewev**d Ihe an￿U￿t of rvseNes that Lth Pwjpvts shoubj hobj m kne our ReseN05 Policy io renect staff￿9 ¥Thd tevels of od>vity. and h8ve adpisled the baLan¢*s hehj li bannk ¢Jepo$t accounis. LrtI￿ Pppms hohl$ a fund in Ihe e￿nt 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•P￿tI *bov•. s￿ntrd on behalf of the ¢￿arrt￿S tru5teesldlr•dts￿. Louise Trna>J￿r 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 lo￿ard 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 ReStr￿ted 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 $477 of the compan￿ kt 20(k8 rekting to sma companies. The memt)ers have nol requved the CoMp￿Y to obtan an audit ￿ accordance wrth sectk?n 476 of the Companies Act 2006. The drectors ackrK)￿dge the￿ restKMsiblw for ccffntty*ig wih the requrements of the CompanEs kl with respect to accounting records and the preparati￿ of accounts. These accounts have been wepared n acC(Ydar￿e w*h the provIs￿nS applcablE to smal ccffipan￿s subiect lo the smal companEs regime and accordance with FRS102 SORP. Date of approval by the Managemenl Commlttae." 20 January 2025 Soned by one or ts¥o trustee51dweclors on behalf of al the trusteesldrectcrfs: 8renda F¥ke. Char Lwise Vll(v)s. Treasurer SvJnalure d director authen￿al￿g aCc￿lnts beng serrt to Ccwnpan*s House: Louise W*n5, Treasurer Little Pippins Pre4chool Charty No.. 11059J4 Ccrfnpany No.. 5107¥25 Note 1 Basis af preparation 1.1 Bas1$ ol ac¢ountlng These a¢¢ounts have Deen pr*par•d und•t th• f*•¥t *ith wnised at CO￿ ortransad**n vabJe unlegs othe￿￿ stated MI the rèbevant nottslsl lo these account& The a¢￿UnIS ha￿ been prEparvd m acajrtance *ith.. the Slalèrr*nt of Recorn*nde(I PrnuKe.' Agxunlfftg 8n(l Reportmig by thaNthis pr•pafflg lhera￿oUTrts ￿ acCO￿anc* ilh Ihe Financial Reportng Standard app*ab* in the LA( and R•pubk of Ir•land FRS 1021 wjett on 16 Juty 2014 - the F￿an￿31 Reportmg Slandard app&ab* n Ihe Unffe¢J Kiigdom and R•pubk tsf I￿￿Trd IFRS 1021 and wih the Chanl*s 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 n*twrandum and artK*s of 8S¥OaOt**n datod 13 Apnl 2004. 11 con3￿Ul&S a kn1g(t Mnyany kni¢d by 9uareni•e as defmed by the Corryan￿5 AL12006. The •ctoun¢S arv prnpthrnd on a gong COn￿M bas 1.3 Chang• of accountlng pollcy The accounts p￿Sent a Iwe and faw view and no (*anges havè bwi rrRde to Ihe ￿￿o￿nt￿g pok*s adopted kn note 2. 1.4 Material prlor year error> No wteoal prxjr year errors have b••n Alen￿lI in the feporting per*)d Note 2 Accounting policies 11 INCOME Recognlllon ol Incom• Th•se arn ￿￿j*je￿ in the Staleff*r*t 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 ffK*ngtary vabJ8 can be rr•asurnd Suff￿￿1 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 wort*ig pe￿)d T•x r•¢klm•d Gil Axj is fftr*Jdad then a vobo dodarat￿Tr from the donor. Any Grft arnuftt rncovored on a donatDn ￿ oJns¥Jeffjd tts b• part of thal q*t and 1$ tsated as an addrtun to the sart* fund as the [Jona￿n. Tho vahJ8 of any br￿nIary h•* rn¢)JV4•tl LS noi the acmunts but rs desolbed m the ￿$18￿3. annual rnport. v￿￿￿t••r h•lp 12 EXpEND￿uRE AND LIABILITIES Uabllity recught 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