## **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