Registered Company number: 5187302 Regirtered Charity number. 1108178 Re rt of the Trustees and UnaudFted Financial Statements For the arended 31 Au t 2025 DANDEUONS COMMUNITY PRE-SCHOOL Dandelions Commun" Pr&Sthool Contents of the financial Staternents For the ear ended 31 Au ust 2025 Reference and Administrative Infom Report of the Trustees Independent examifiers Rew)rt Statement of Flnanckl Actl¥ltles Balance Sheet Note5 to the Financial Statements 10-14 Appendix l. REFERENCE AND ADMINisfRATIVE INFORMATION Trustees Natasha 5outhwell Zoe Southcott Cara Mills Simon stacey Alexander Stacy Poynor Chair Sin￿ November 2022 Treasurer since Novernber 2023 Secretary Since November 2024 MembersIn￿ November2024 MeMbersin￿ November 2022 Member Sin￿ November 2023 REGISTERED COMPANY NUMBER: 51873(f2 REGISTERED CHARITY NUMBER: 1108178 PRINapAL 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.........-.--..........-..., and signed on its behalf by= Natasha Southwell- Chairperson Zoe Southcott- Treasurer Dandellons Commun" Pre-school rt of the Trustees Forthe Year Ended 31 Au Re ust 20Z3. The trustees. WPKJ are also directors of the charFty forthe purposes of the Companies Act 2006, Present their report with the financial statements of the charity for the year ended 31st August 2023. OBJEcllvES AND AcnvmES Oblectlves and aim5 The objectwe5 of the Prtrxhool are to enhan￿ 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 meons of ability. Close attention is given to regular reviews of the curriculum to ensure the level and contents of education provided are appropriate and effertive. Dandelions are striving to achieve successfvl relationships with parents. Social Inve5trnents The charttvs activities benefit the public by enhancing the development and education of pre-school Children. The Trustees have considered that this complies with the Charilkes Commission guldance on public benefit. Achievernents and PerfornurKe Review of Achievements This past year at Dandelions has been full of new and exciting additions to our Indoor and Olrtdoor play areas, including but not limited to. a permanent outside reading den and sensory garden as well as a water shed and storage that helps to promote independent play. We have continued to introduce outside agencies such as Relax Kids and Boogie Mttes to give the thildren a new focus and source of fun. We have been fortunate to be able to Vistt the fami at St Marks and have built a relationship with the local care Iwme Da5hwood Manor which has seen us partske in scarecrow making and carol singing with the residents_ Operationally we have been able to provide new training opportunities for the staff. including Word Aware, Autism, safeguarding, EiSA. Dingleys Promise- access to Noodle Now and Fit to Write We are also extremety proud of Kelli who has achieved her ELSA status. We have also introduced a school readiness program for the last terni of the academic year os well as working wf(h Portage on school transition. Our senior practitioners Th)w evaluate teaching and our key worker5 have started to work in smaller groups. Throughout the 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 induding changes to the EYFS for children stating that the children must be in sight and hearin6 of a fully paediatric trained member of staff at all times when eating. We are proud to say we have been accredited with Millies Mark again this Year, confirniing that all our stsff are fully paediatric trained. Tapestry continues to provide the parents with an online record of how their child has been developing during their time at the p￿-￿h001. We look to further enhance our relationships with parents through this platform and with our Stsy and Play sessions along with our regular newsletters and community news artictes. Fundraisin8 As a charity, fundraising is always an area forthe commtttee to take on. We have had fun getting creatNe WFth plans and ideas during the year and the past year has seen many Suc￿sSfUl fundraising events, including the summer fun day, summerfayre and our Christmas Hamper raffle. InvestTnent The chariV5 surplus funds are continuously reviewed for long tenn investment and allocated to future requirements e.8. Future liabilities. Currently. any funds which are not immediately reouired are held on bank deposit. Busine55 Management and Development The Pre-school continues to provide and encourage staff to increase their qualificatlon levels by attending various courses. We aim for all staff at the pre-school to be either fully qualified or working towards gaining qualifications. FINANCIAL REVIEW ReseNes Policy The Directors have reviewed the reserves ￿lie¥ 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 wtth that policy. This policy is now under review and a new policy wlll be implemented for the next financial year. sTrucruRE GOVERNANCE AND MANAGEMENT Govemlng Document The charity is controlled by its governing document. the memorandum and articles of association, and constitutes a limited company, limited by guarantee as defined by the Companies Act 2CI)6. The articles define the organisation's charitable objettNes. 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 Art 1985 exempting the company from the requirements to show Limited within its name. In the event of the company being wound up, members may be required to contribute a maximum of El towards the company assets. RecruitmeTrt and Appointment of TNstees 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 c(kopted members. All voting members can stand for 4 elections and are elerted in accordan￿ with the Articles of Association and the Committee Officers appointed at the AGM. These members then become the company directors and charity trustees of Dandeltons. The directors of the charitable company (the charity) are its trustees for the purposes of charty law. Inductlon and Trainlng of Trustees Trustees are inducted by infomal conversation with the manager Kelli-Ann Rushton and anv available Tmstees at the time. Training will be 8Nen in line with our policies. Organisatlonal StnKture The Charity is run by the Board of Twstees and they meet on a School termly basis. Ft is they who take responsibility for the strntegic planning and rnonitoring of the work of the charity. The Manager and the Chair work closety 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 (‘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 31st August 2025. ## **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). 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 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:** 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 been 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 28[th] May 2026 ## **Dandelions Community Pre-School** ## **Statement of Financial Activities** ## **For the 12 month period ended 31 August 2025** |**Unrestricted**
**Funds**
**Note**
**£**
**INCOMING RESOURCES**
Incoming resources from generated funds
Voluntary income
2
-
Activities for generating funds
3
856
Investment income
4
2,269
Incoming resources from charitable activities
5
204,001
**TOTAL INCOMING RESOURCES**
**207,126**
**RESOURCES EXPENDED**
Costs of generating funds
Fundraising trading costs
6
312
Charitable activities
7
177,102
Governance costs
8
9,660
**TOTAL RESOURCES EXPENDED**
**187,073**
**NET INCOMING RESOURCES**
**20,052**
**RECONCILIATION OF FUNDS**
**0**
**Total funds brought forward**
**124,952**
**TOTAL FUNDS CARRIED FORWARD**
**145,005**|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-|**Total Funds**
**2025**
**£**
-
856
2,269
204,001
**207,126**
312
177,102
9,660
**187,073**
**20,052**
**0**
**124,952**
**145,005**|**Total Funds**
**2024**
**£**
-
1,384
2,230
187,390
**191,004**
0
150,053
8,273
**158,326**
**32,678**
**0**
**92,275**
**124,952**| |---|---|---|---| 7 **Dandelions Community Pre-School** ## **Balance Sheet as at 31 August 2025** |**Unrestricted**
**Funds**
**Note**
**£**
**FIXED ASSETS**
Tangible assets
808
-
**CURRENT ASSETS**
Stock
-
Debtors
11
1,255
Cash at bank and in hand
12
145,486
**146,741**
**CREDITORS**
**Amounts falling due within one year**
**13**
**2,545**
**NET ASSETS**
**145,005**
**FUNDS**
**Unrestricted funds**
95,005
**Designated Funds**
50,000
**Restricted Funds**
**14**
-
**TOTAL FUNDS**
**145,005**|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-|**Total Funds**
**2025**
**£**
808
-
-
1,255
145,486
**146,741**
**2,545**
**145,005**
95,005
50,000
-
**145,005**|**Total Funds**
**2024**
**£**
1,731
-
-
104
125,107
**125,211**
**1,990**
**124,952**
82,952
42,000
-
**124,952**| |---|---|---|---| 8 ## **Dandelions Community Pre-School** ## **Balance Sheet continued** The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025. The directors have not required the charitable company to obtain an audit of it's financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006. The Directors acknowledge their responsbilities for complying with the requirements 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 2008). Signature Print Name Date of Approval ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 9 **Dandelions Community Pre-School** ## **Notes to the Financial Statements for the year ended 31 August 2025** ## **1 ACCOUNTING POLICIES** - **a)** ## **Basis of preparation** The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **b) Incoming resources** All incoming resources 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 accuracy. ## **c) 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. ## **d) Costs of generating funds** Costs of generating funds comprise of the costs of trading for fundraising purposes. ## **e) Charitable Activities** 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. - **f) Governance costs** Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include independent examiner fees. ## **g) Tangible assets** The policy is to capitalise all such expenditure in excess of £500. Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## **Depreciation** Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows: |**Asset Class**|**Depreciation**|**method and rate**| |---|---|---| |**Play activity equipment**|20%|straight line| |**Playground surfacing**|20%|straight line| ## **h) The charity is exempt from corporation tax on it's charitable activities. i) Fund accounting** The general funds of the charity are unrestricted funds which are available for use at the discretion of the directors 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. ## **j) Cash flow statement** The charity has taken advantage of the exemption in the FRSSE from the requirement to produce a cash flow statement. ## **k) Pension costs and other post-retirement 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. 10 **Dandelions Community Pre-School** ## **Notes to the Financial Statements for the year ended 31 August 2025** |**2**
**VOLUNTARY INCOME**
Donations
Grants
Gift Aid
St Mark's Cluster Group
**3**
**ACTIVITIES FOR GENERATING FUNDS**
Fundraising Events
Uniform Sales
Book Carrier Sales
Book Club
Photos
**4**
**INVESTMENT INCOME**
Bank Interest Received
**5**
**INCOMING RESOURCES FROM CHARITABLE**
**ACTIVITIES**
HCC Funding
Fees
Admin Fees
Trips & Events
Other Income
**6**
**FUNDRAISING TRADING COSTS**
Fundraising Events
Children's Uniform
Book Carriers
Book Club
Photos|**2025**
**£**
-
-
-
-
0
856
-
-
-
-
856
2,269
154,121
48,855
525
-
500
204,001
312
-
-
-
-
312|**2024**
**£**
-
-
-
-
0
1,384
-
-
-
-
1,384
2,230
149,150
36,884
855
-
500
187,390
-
-
-
-
-
0| |---|---|---| 11 ## **Dandelions Community Pre-School** ## **Notes to the Financial Statements for the year ended 31 August 2025** |**7**
**CHARITABLE ACTIVITIES**
Children's Activities
Milk
Toys
Rent
Admin
Postage & Carriage
Telephone
Repairs & Maintenance
Cleaning
Books
Equipment
Consumables
Insurance
Licences & Subscription
Staff Uniform
Training
Gifts/Staff Welfare/Refreshments
Computer Costs
Wages
Redundancy/Ex Gratia
Social Security
Pension
Recruitment
Advertising
Bank Charges
Bad Debt Written Off
Depreciation
Other Expenditure|**2025**
**2024**
**£**
**£**
3,214
2,052
-
-
-
-
9,736
9,736
1,115
551
12
5
1,011
980
336
-
1,087
823
-
-
6,588
5,947
4,619
4,352
1,666
1,087
1,395
928
-
176
1,499
1,020
1,246
1,140
156
592
138,027
116,728
-
-
311
-
3,449
2,576
584
333
-
-
64
70
6
-
0
923
923
69
37
177,102
150,053| |---|---| ## **8 GOVERNANCE COSTS** |Consultancy Fees
Statutory Fees
Accountancy Fees|-
0
9,660
9,660|-
0
8,273
8,273| |---|---|---| **Dandelions Community Pre-School** **Notes to the Financial Statements for the year ended 31 August 2025** ## **9 TRUSTEES' RENUMERATION AND BENEFITS** There were no trustees' renumeration or other benefits for the period ended 31 August 2025. ## **TRUSTEES' EXPENSES** There were not any trustees' expenses paid for the period ended 31 August 2025. ## **10 STAFF COSTS** |Wages and Salaries
Redundancies/Ex Gratia
Social Security Costs
Pension Costs|**2025**
£
138,027
-
311
3,449
141,786|**2024**
£
116,728
-
-
2,576
119,304| |---|---|---| No employees received renumeration in excess of £60,000 per annum. ## **11 DEBTORS** |Trade Debtors
Prepayments
Sundry Debtors
**12**
**CASH AT BANK AND IN HAND**
Bank Current Account
Bank Deposit Account
Cash In Hand
**13**
**CREDITORS**
Trade Creditors
Trade Debtors Prepaid
Accruals
Tax & NI Creditor
Pension Fund|-
1,255
-
1,255
13,993
131,493
-
145,486
53
521
1,900
-
70
2,545|-
104
-
104
6,883
118,224
-
125,107
45
543
756
-
646
1,990| |---|---|---| 13