2024-08-31-accounts

Independent examiner’s report to the trustees of Dandelions Pre-school Company

(‘theCompany’)

Charity no: 1108178 Company no: 5187302

I report to the charity trustees on my examination of the accounts of the Company for the yearended 31[st] August 2024.

Responsibilities and basis of the report:

As the charity’s trustees of the Company (and also it’s directors for the purpose of company law) you are responsible for the preparation of the accounts in accordance with the requirement of the Companies Act 2006 (‘the 2006 act).

16 of the 2006 Act and are eligible for the independent examination, I report in respect of my examination of the Trust’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 examiner’s statement:

connection with the examination giving me cause to believe that in any material respect:

1. Accounting records were not kept in respect of the Company as required by section 386 of the 2006 act; or

2. The accounts do not accord with those records; or

3. The accounts do not comply with the accounting requirement concerning of section 396 of the 2006 act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. The accounts have not bee 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 applicable in the UK and 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 to enable a proper understanding of the accounts to be reached.

Robert Allan

On behalf of Taxsense Accountants Limited

203 West Street Fareham Hampshire PO16 0EN

26[th] June 2025

Registered Company number. 5187302 Registered Charity number: 1108178 rt of the Trustees and Unaudited Financial Statements For the ear ended 31 Au st 2024 For DANDEUONS COMMUNITY PRE-SCHOOL

Dandellons Communi Pre-school Contents of the Flnanclal Statements For the ear ended 31 Au ust 2024 Pa Reference and Adminlstrative Informatlon Report of the Trustees Independent examlners Report Statement of Flnanclal Actlvltles Balance Sheet Notes to the FSnan¢ial Statements 10-14

REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Natasha Southwell Zoe Southcott Joellie Gregory Simone Nel Raegan Baylie Cara Mills Chair Slnce November 2022 Treasurer since November 2023 Secretary since November 2023 Mernber since November 2022 Member since November 2022 Member since November 2023 REGISTERED COMPANY NUMBER: 5187302 REGISTERED CHARITY NUMBER: 1108178 PRINCIPAL ADDRESS AND REGISTERED OFFICE Dandelions Community Pre-school Danebury Road Basingstoke Hampshire RG22 4US The Annual Report was approved by the trustees of the charity on ... its behalf by: , and signed on Natasha Southwell- Chairperson Zoe Southcott - Treasurer

Dandelions Comrnun Pre-school rt of the Trustees For the Year Ended 31 Au st 2023. The trustees, who are also directors of the charity for the purposes of the Companies Act 21X)6, Present their report with the financial statements of the charity for the year ended 31st August 2023. OBJEcfivES AND ACTIVITIES Oblectlves and alms The objectives of the Pre-school are to enhance the development and education of children primarily under statutory school age. We aim to offer appropriate play, education and care facilities to all children regardless of race, culture, religion and means of ability. Close attention is given to regular reviews of the curriculum to ensure the level and contents of education provided are appropriate and effecttve. Dandelions are striving to achieve successful relationships with parents. Soclal Investments The charity's activities benefit the public by enhancing the development and education of pre-school Children. The Trustees have considered that this complies with the Charities Commission guidance on public benefit. Achievements and Performance Revlew of A¢hlevements This year has been an exciting year for Dandelions with the start to the academic year seeing us full throughout the year and introducing new outside agencies such as Relax Kids and Boogie Mites to give the children a new focus and source of fun. We have been fortunate to be able to visit the farm at St Marks and have built a relationship with the local care home Dashwood Manor which has seen us partake in scarecrow making and carol singing With the residents. We have also been able to provide new resources and equipment for both the inside our new quiet corner for our younger children that require a nap or any child that needs a quiet space and the garden including our new retractable fences to allow outside play in the event of bad weather, a reading den and construction zone, plants and vegetables to name a few. Operationally we have been challenged with staffing levels and although this is an industry wide short fall we have been able to maintain our outstanding care and operational obligations to keep Dandelions running as normal. This year, the committee has introduced some new policies to the setting in order to make some of the policies more up to date and relevant including changes to facilitate children from the age of 2 years. The changes have been well received by the parents, and staff alike, even small changes such as updating the allergy policy or a new policy for off-site outing5.

Tapestry continues to provide the parents with an online record of how their child has been developing during their time at the pre-school. We look to further enhance our relationships with parents through this platform and with our Stay and Play sessions along with our regular newsletters and community news articles. Fundralsing As a charity, fundraising is always an area for the committee to take on. We have had fun getting creative with plans and ideas during the year and the past year ha5 seen many successful fundraising events, including the summer fun day, summer fayre and our Christmas Hamper raffle. Investment The charivs surplus funds are continuously reviewed for long term investment and allocated to future requirements e,g. Future liabilities. Currently, any funds which are not immediately required are held on bank deposit. Business Management and Development The Pre-school continues to provide and encourage staff to increase their qualification leve15 by attending various courses. We aim for all staff at the pre-school to be either fully qualified or working towards gaining qualifications. In doing so we have been awarded Millie's Mark which shows we have gone above and beyond in our paediatric first aid. FINANCIAL REVIEW Reserves Pollry The Directors have reviewed the reserves policy whereby the designated funds committed should be sufficient to meet the liabilities and administrative costs for the period of at least three months. The levels of reserves at the year-end were in line with that policy, Thi5 policy is now under review and new policy will be implemented for the next financial year. STRucfuRE GOVERNANCE AND MANAGEMENT Governing Document The charity is controlled by its governing document, the memorandum and articles of a550ciation, and constitutes a limited company, limited by guarantee as defined by the Companies Act 2006. The articles define the organisation's charitable objectives, composition of its Board of Trustees and the rules under which it is managed and operates. Advantage has been taken of Section 30 of the companies Act 1985 exempting the company from the requirements to show Limited within its name. In the event of the company being wound up, member5 may be required to contribute a maximum of £1 towards the company assets.

Recrultment and Appo5ntment of Trustees The committee comprises three officers; a Chair, a Secretary and a Treasurer. No less than 2 and no more than 9 elected members with no more than 3 co-opted members. All voting members can stand for 10 elections and are elected in accordance with the Articles of Association and the Committee Officers appointed at the AGM. These members then become the company directors and charity trustees of Dandelions. The directors of the charitable company {the charity) are its trustees for the purposes of charity law. Indurtion and Trainlng of Trustees Trustees are inducted by informal conversation with the manager Kelli-Ann Rushton and any available Trustees at the time. Training will be given in line with our policies. Organlsatlonal Structure The Charity is run by the Board of Trustees and they meet on a school termly basis; it is they who take responsibility for the strategic planning and monitoring of the work of the charity. The Manager and the Chair work closely together to ensure the successful running of the charity and will meet on a more regular basis.

Independent examiner's report to the trustees of Dandelions Pre-school Company I'thecompany,) Charity no: 1108178 Company no: 5187302 I report to the charity trustees on my examination of the accounts of the Company for the year- ended 31" August 2024. Responsibilltles and basis of the report: As the charity's trustees of the Company (and also it's directors forthe purpose of company law) you are responsible for the preparation of the accounts in accordance with the requirement of the Companies Act 20061'the 2006 act). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for the independent examination, I report in respect of my examination of the Trust's accounts Carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given bythe Charity Commission under section 14515llb) 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: 1. Accounting records were not kept in respect of the Company as required by section 386 of the 2006 act; or 2. The accounts do not accord with those records. or 3. The accounts do not comply with the accounting requirement concerning of section 396 of the 2006 act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination: or 4. The accounts have not bee prepared in accordance with the methods and principles of the Statement of Recommended Practice fof accounting and reporting by charities preparing their accounts in accordance with the Financial Reporting applicable in the UK and Ire13nd (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 to enable a proper understanding of the accounts to be reached. Robert Allan On behalf of Taxsense Accountants Limited 203 West Street Fareham Hampshire P016 OEN th 10 December 2024

Dandelions Community Pre-school Statement of Financial Activities For the 12 month period ended 31 August 2024 Unrestrlrted Restrirted Total Funds Total Fund5 Funds Funds 2024 2023 Note INCOMING RESOURCES Incoming resources from generated fund5 Voluntary Income Activlties for 8eneratin8 funds 1.384 1,384 1.239 Investrnent income 2,230 2,230 Incomlng resources from charitable activbtles 187.390 187,390 171,976 TOTAL INCOMING RESOURCES 191,004 191,004 174,102 RESOURCES EXPENDED Costs of 8eneratlnB funds Fundra151n8 tradln8 Costs Charitable activltles 150,053 150,053 125,298 Governance costs 8,273 8,273 8,067 TOTAL RESOURCES EXPENOED 158,326 158,326 153.365 NET INCOMING RESOURCES 32,678 32.678 40.736 RECONCILIATION OF FUNDS Total funds brought lorward 92.275 92.275 92.275 TOTAL FUNDS CARRIED FORWARD 124,952 124,952 133,011

Dandelions Community Pre-school Balance Sheet as at 31 August 2024 Unreslrkled Re5trlrted Total Funds Totsl Funds Funds Funds 2024 2023 FIXED ASSETS Tan8ible a55ets 1.731 1.731 2,654 CURRENT ASSETS Stock Debtors li 104 104 ioi Cash at bank and in hand 12 125,107 125,107 91,389 125,211 125.zii 91.491 CREDtToRs Amounts fallln8 due wthln one year 13 1.870 NET ASSErs 124.952 124.952 92,275 FUP4DS Unrestrlcted fundi 82.952 82.952 59,275 Deslinaled Funds 42.000 42,C#)O 33,LThJ) Restrlrted Funds 14 TOTAL FUNDS 124.952 124,952 92,275

Dandelions Community Pre-school Balance Sheet contlnued The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024. The dirertors have not required the charitable company to obtain an audit of it's financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006. The Directors acknowledge their responsbilities for complying with the requirement5 of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 20081. Signature Print Name Date of Approval

Dandelions Community Pre-school Notes to the Flnanclal Statements for the year ended 31 August 2024 ACCOUNTING POLICIES Basls of preparation The f inancial statements have been prepared under the historical cost convention, and in accordance with the Financial Standard for Smaller Entities (effective April 20081, the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. Incomlng resources All incoming resource5 are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracv. Resources expended Expenditure is accounted for on an accruals basis and has been classified under the headings that aggregate all costs related to that category. Costs of generatlng funds Costs of generating funds comprise of the costs of tradin8 for fundraising purposes. Charltable Actlvltles Charitable expenditure comprise of those costs incurred by the charity in the delivery of it's activities and services to it's beneficiaries. It includes both costs that can be directly attributed to such activities and those costs of an indirect nature necessary to support them. Governance costs Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include independent examiner fees. Tanglble assets The policy is to capitalise all such expenditure in excess of £500. Tan8ible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreclation and subsequent accumulated impairment losses. Depreclatlon Depreciation is charged so as to wrlte off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows.. Asset Class DepreclatSon method and rate Play artivlty equlpment 20% straight line Playground surfacing 20% straight line The charlty Is exempt from corporatlon tax on It's charltable actlvltles. Fund accounting The 8eneral funds of the charity are unrestricted funds which are available for use at the discretion of the dlrectors in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds which have been set aside by the directors for particular purposes. Cash flow statement The charity has taken advantage of the exemption in the FRSSE from the requirement to produce a cash flow statement. Pension costs and other post-retlrernent benefits The charitable company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. io b) d) fl gl h) J) k)

Dandelions Community Pre-school Notes to the Financial Statements for the year ended 31 August 2024 VOLUNTARY INCOME 2024 2023 Donations Grants Gift Aid St Mark's Cluster Group ACTivmES FOR GENERATING FUNDS Fundraising Events Uniform Sales Book Carrier Sales Book Club Photos 1.384 1.239 1.384 1,239 INVESTMENT INCOME Bank Interest Received 2,230 887 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES HCC Funding Fees Admin Fees Trips & Events Other Income 149.150 36,884 855 132,423 38,239 815 500 187,390 500 171,976 FUNDRAISING TRADING COSTS Fundraising Events Children's Uniform Book Carriers Book Club Photos li

Dandelions Community Prfrschool Notes to the Financial Statements for the year ended 31 August 2023 CHARITABLE AcfiviTIES 2024 2023 Children's Activities Milk Toys Rent Admin Postage & Carriage Telephone Repairs & Maintenance Cleanin8 Books Equipment Consumable5 Insurance Licences & Subscription Staff Uniform Training Gifts/Staff WelfarelRefreshments Computer Costs Wages Redundancy/Ex Gratia Social Securitv Pension Recruitment Advertising Bank Charges Bad Debt Written Off Depreciation Other Expenditure 2,052 600 9,736 551 9.736 779 56 1,376 980 823 851 5,947 4.352 1,087 928 176 1,020 1,140 592 116,728 3.832 4,628 1.037 676 1.348 675 1.013 95.017 2,576 333 1.325 273 70 74 923 37 150,053 1,956 46 125,298 GOVERNANCE COSTS Consultancy Fees Statutory Fees Accountancy Fees 13 8,273 8.273 8,054 8,067 12

Dandelions Community Pre-school Note5 to the Financial Statements for the year ended 31 August 2024 TRUSTEES, RENUMERATION AND BENEFITS There were no trustees, renumeration or other benefits for the period ended 31 August 2024. TRUSTEES, EXPENSES There were not any trustees, expenses paid for the period ended 31 August 2024. io STAFF COSTS 2024 2023 Wages and Salaries RedundancieslEx Gratia Social Security Costs Pension Cost5 116,728 95,017 2.576 119,304 1,325 96,342 No employees received renumeration in excess of £60,000 per annum. li DEBTORS Trade Debtors Prepayments Sundry Debtors 104 ioi 104 ioi 12 CASH AT BANK AND IN HAND Bank Current Account Bank Deposit Account Cash In Hand 6,883 118,224 4,395 86,994 125,107 91.389 13 CREDITORS Trade Creditors Trade Debtors Prepaid Accruals Tax & Nl Creditor Pension Fund 45 543 756 638 756 646 1,990 476 1.870 13

Dandellons Community Pre-school Notes to the Flnanclal Statements for the year ended 31 Au8USt 2024 14 RESTRICTED INCOME FUNDS Movement of funds Fund Names Fund Balances blf Incoming Resource5 Out8oin8 Resources Transfers Fund Balances clf Cluster Group 15 UNRESTRicfED FUNDS Movement of Funds General Fund 59.274 191.004 -158,326 9,000 82,952 Designated Funds Future Liabilities Garden Maintenance Prospectus Training Expansion Technology 33,000 9,000 42.000 92,274 191.004 -158,326 124,952 14