Bramfield Stepping Stones Pre-School
Report and Financial Statements
For the year ended
31 August 2025
Charity Registration Number 1109971
Bramfield Stepping Stones Pre-School
Financial Statements
Year ended 31 August 2025
| Contents | Page |
|---|---|
| Trustees' annual report | 1-4 |
| Independent examiner's report to the trustees | 5 |
| Receipts and payments account | 6 |
| Statement of assets and liabilities | 7 |
Bramfield Stepping Stones Pre-School
Trustees' annual report
Year ended 31 August 2025
The Trustees present their report and the unaudited financial statements of the Charity for the year ended 31 August 2025.
Reference and administrative details
| Registered Charity name | Bramfield Stepping Stones Pre-School |
|---|---|
| Charity registration number | 1109971 |
| Principal office | Bramfield Village Hall |
| Bridge Street | |
| Bramfield | |
| Halesworth | |
| Suffolk | |
| IP19 9HZ | |
| The Trustees | |
| Chairman | Ellis Rix (elected 5 March 2026) |
| Lynda Whitbread (resigned 5 March 2026) | |
| Treasurer | Victoria Tubbritt |
| Secretary | Kim Holdcroft (elected 5 March 2026) |
| Ellis Rix (resigned from role 5 March 2026) | |
| Independent examiner | Mr M Proctor FCA |
| Lovewell Blake LLP Chartered Accountants | |
| The Wherry | |
| Quay Street | |
| Halesworth | |
| Suffolk | |
| IP19 8ET | |
| Bankers | Barclays Bank plc |
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Bramfield Stepping Stones Pre-School
Trustees' annual report (continued)
Year ended 31 August 2025
Objectives and activities
To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:
a) Offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability.
b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas.
c) Instigating and adhering to and furthering the aims and objectives of the Pre-school Learning Alliance.
Summary of activities undertaken for public benefit
The Charity is a Pre-school offering play, education and care facilities for children aged 2 to rising 5 years. It is open for full day-care from 9.15-15.15. Staff at the Pre-school also run the ‘out-of-school club’ at the adjoining primary school and are therefore able to accommodate children from 3 years whose parents may require them to be in extended care (from 8am to 6pm).
Achievements and performance
We welcome a new Chair and would like to take a moment to thank Linda for all of her time, dedication and commitment during her time as Chair. Her support has been greatly appreciated by the committee and staff, and we are very grateful for everything she has contributed to the pre-school.
We would also like to welcome Kim to the committee in her new role as Secretary. We are very pleased to have her join the team and look forward to working together over the coming year. Kim has already provided us with great ideas for fundraising.
This year has continued to be a positive one for the pre-school. We currently have 20 children on roll, which is very encouraging for the setting and reflects the continued trust families place in Stepping Stones.
The committee has also been supportive of some important developments within the pre-school, including the introduction of wraparound care and extended opening hours from 7:45am to 5:30pm Monday to Thursday, and 7:45am to 3:15pm on a Friday. This is a positive step forward that we hope will support more families in the community while helping the setting continue to grow and develop. I look forward to seeing how this progresses and how we can continue to promote this offering to ensure the pre-school is seen for further intake of children.
We would like to give a special thank you to Anna, Craig and Eryka for their ongoing commitment, care and dedication to the children at Stepping Stones. Their hard work and passion play a vital role in creating a nurturing and supportive environment for all the children who attend.
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Bramfield Stepping Stones Pre-School
Trustees' annual report (continued)
Year ended 31 August 2025
Achievements and performance (continued)
We would also like to recognise the continued efforts of Elliot and Mel for their hard work supporting the dayto-day running of the pre-school, and to thank Victoria for her work recently to facilitate the needed pay increases for staff, as well as ensuring that the pre-school finances remain stable and well managed. The combined efforts of the staff and committee help ensure that the setting continues to run smoothly and successfully.
Financial review
The Charity had net payments of £2,988 (2024: net receipts of £24,672) as shown on the Receipts and Payments account on page 7.
Investment Policy
There are no restrictions of the Charity’s power to invest. The investment strategy is set by the Trustees and takes into account known expenses and allows for unforeseen demands. The Trustees also consider the income requirements.
Risk Management Policy
The Trustees have examined the major strategic business and operational risks, which the Charity faces and confirms that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen the risks.
Reserves Policy
It is the policy of the Charity to maintain sufficient funds to enable it to carry out its objectives and to meet periodic capital expenditure, repairs to the building and unforeseen circumstances.
Structure, governance and management
Governing document
The Charity was founded by a trust deed dated 18 April 2005 and was registered with the Charity Commission on 13 June 2005 number 1109971.
It works to the Constitution recommended by the Pre-school Learning Alliance and approved by the committee.
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Bramfield Stepping Stones Pre-School
Trustees' annual report (continued)
Year ended 31 August 2025
Recruitment and Appointment of Trustees
The Charity is administered by a Board of Trustees who has the power of appointing new Trustee/Trustees. Trustees are appointed by majority vote where unanimity has not been achieved.
Future Trustees shall be appointed for a minimum of one year.
In selecting persons to be appointed as Trustees, the Trustees shall take into account the benefits of appointing a person whose qualifications and employment of knowledge will make a contribution to the pursuit of the objects or management of the Charity.
Induction and Training of Trustees
On appointment to the board, Trustees are provided with copies of:
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The Trust Deed and amendment thereto.
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Minutes of Trustee’s meetings held.
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- The latest set of statutory accounts.
In addition Trustees are encouraged to read Charity and other newsletters and to attend courses designed to keep them abreast of their duties and responsibilities.
Organisational Structure
The Trustees meet at least three times a year to discuss all governance matters concerning the Charity. At these meetings the Trustees consider and make decisions on actions to be taken in accordance with the Charity’s objectives. Discussions are reached by majority vote where unanimity has not been achieved.
Relationship with related parties
The Charity is registered with Ofsted to enable the setting to operate and with the Pre-school Learning Alliance, which provides any necessary social and legal advice. Support is also provided by Suffolk County Council Early Years Department by funding and general advice.
Independent examiner
A resolution to reappoint Mr M Proctor FCA will be proposed at the Annual General Meeting.
Signed on behalf of the trustees on 11 June 2026.
Mrs V Tubbritt (Treasurer)
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Independent examiner’s report to the trustees of Bramfield Stepping Stones PreSchool
Year ended 31 August 2025
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 August 2025 which comprise the statement of financial activities (including income and expenditure account), statement of assets and liabilities and the related notes.
Responsibilities and Basis of Report
As the charity's trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination i have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner’s Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the company as required by section 130 of the Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 in order to enable a proper understanding of the accounts to be reached.
Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
. . . . . . . . . . . . . . Mr M Proctor FCA Independent Examiner
Lovewell Blake LLP Chartered accountants The Wherry Quay Street Halesworth Suffolk IP19 8ET
11 June 2026
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Bramfield Stepping Stones Pre-School
Receipts and Payments
Year ended 31 August 2025
----- Start of picture text -----
2025 2024
£ £
Receipts
SCC Early Years Funding 67,908 86,472
Fees and lunch club 4,905 6,039
Donations 134 5,000
Fundraising 156 47
Sundry receipts 333 148
73,436 97,706
Bank interest 624 322
Total receipts 74,060 98,028
Payments
Wages 62,406 54,246
Pensions 3,029 2,971
Courses and training - 68
Rent and electricity 2,549 2,515
Telephone 676 636
Advertising 778 267
Insurance and OFSTED 903 768
Admin and sundry items 1,036 979
Lunches 1,788 2,188
Property repairs 276 4,473
Independent examination fees 798 738
Professional fees 2,088 1,947
Equipment purchases 631 1,560
Total payments 76,958 73,356
Net (payments)/receipts (2,898) 24,672
Cash funds at last year end 38,565 13,893
Cash funds at this year end 35,667 38,565
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Bramfield Stepping Stones Pre-School
Statement of assets and liabilities
Year ended 31 August 2025
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£
Cash funds
Community Account 1,056
Business Saver Account 34,599
Active Saver Account 12
35,667
Assets retained for the Charity's own use £
Various furniture, computer/electrical equipment, kitchen appliances, toys, games, instruments
and materials for activities (at estimated secondhand value) 5,500
Liabilities £
Independent examination fees 740
Professional fees -
PAYE 557
1,297
Signed on behalf of the trustees on 11 June 2026.
----- End of picture text -----
Mrs V Tubbritt (Treasurer)
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