OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

2025-08-31-accounts

Trustees’ Annual Report for the period

| | | | | |

From 01 September 2024 to 31 August 2025

Section A

Reference and administration details

Charity name

Little Owls Preschool (Boxted)

Registered charity number (if any) | 1129755 Charity's principal address | King George Playing Field, Cage Lane,

Colchester

Names of the charity trustees who manage the charity

==> picture [526 x 98] intentionally omitted <==

----- Start of picture text -----
40 Nicola Weston- Jan 2025 onwards
Plumb
A CO
DO
A
A
CO
----- End of picture text -----

Names of the trustees for the charity, if any, (for example, any custodian trustees) [NameSC Daatte's acted if not for whole year

Names and addresses of advisers (Optional information)

Little Owls Preschool (Boxted) Charity Number 1129755 Company Number 6870915 1

Trustees Annual Report 2024/25

| ; |

==> picture [550 x 589] intentionally omitted <==

----- Start of picture text -----
Type of adviser Name Address
————
Name of chief executive or names of senior staff members (Optional information)
ee
Section B Structure, governance and management
Description of the charity’s trusts
Type of governing document Articles of Association
How the charity is constituted Company limited by guarantee
Muses) selectiona ; methods agreementElected by members. of the Trustees.TrusteesAny can co-opted also be member co-opted willontoretire theor Trustees by be elected
as a Trustee at the next AGM.
Additional governance issues (Optional information)
eu ' Registered by Ofsted on the Early Years Register and inspected
additional oe, chopsinformation, S disarasiewhere accordingly. Operates under the Early Years Foundation Stage statutory
relevant. ,
, abour framework. Member of the Early Years Alliance and partner of Essex
County Council Early Years and Childcare.
e policies and procedures
adopted for the induction and_| Staff and trustees subject to Disclosure; and Barring Service checks and
training of trustees: all hold enhanced disclosures. New staff members are appointed by the
° a — trustees in consultation with the Preschool Manager, who has received
the charity's organisational —| training in safer recruitment practices. All staff receive training in
structure and any wider —
— | safeguarding children and the setting has designated safeguarding lead
works;network with which the charity | officers and one deputy safeguarding lead officer.
e parties:relationship with any related _ |Therequirements Preschooland Managerhas responsibility is the “Nominatedfor the person’daily running underof Ofsted the setting,_
e ; supported by the business manager and deputy preschool manager.
trustees’ consideration of Trustees have overall responsibility for the organisation and are the
major risks and the system registered person.
and procedures to manage
them. In line with the governing documents, the majority of trustees are parents
of children at the preschool.
----- End of picture text -----

Section C Objectives and activities | | To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the sharif otautinne‘ of the needs1. ofoffer the i rng children appropriate throughplay, community education groups and care andfacilities by and training governing document courses, together with the right of parents to take responsibility for 9 and to become involved in the activities of such groups, ensuring the such groups offer opportunities for all children whatever their race, Culture, religion, means or ability; Little Owls Preschool (Boxted) Trustees Annual Report 2024/25 Charity Number 1129755 Company Number 6870915 2

| | | | | | | |

  1. encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs;

  2. instigating and adhering to and furthering the aims and objects of the Early Years Alliance,

==> picture [526 x 327] intentionally omitted <==

----- Start of picture text -----
Activities of the preschool are in line with the guidance and requirements
of the Early Years Foundation Stage framework and are inspected and
monitored by Ofsted. In December 2019 the preschool was inspected by
Ofsted and rated good.
The management structure was reviewed in April 2025 giving the
Preschool Manager sole responsibility for the day to day operation of the
setting and line management of all staff, to make sure that the aims of the
preschool are achieved, that the preschool remains sustainable and that
the welfare and learning and development requirements of the EYFS are
Summary of the main met. The Business Manager and Deputy Preschool Manager provide
activities undertaken for the supporting roles and comprise the management team.
public benefit in relation to
these objects (include within | The preschool is an independent, voluntary setting and delivers funded
this section the statutory early education for 2-, 3- and 4-year-olds through a contract with Essex
declaration that trustees have | County Council. The setting offers eligible families up to 30 hours per
had regard to the guidance week of funded childcare, as part of the government's extended offer.
issued by the Charity This enables the setting to contribute to the government aim of providing
Commission on public disadvantaged children and families with good early education and
benefit) childcare. Fees are kept to a level which cover costs and provides
sufficient funds to improve the service and resources we provide. Care is
taken to ensure that families are not excluded because of inability to pay
the fees and that families are welcomed whatever their circumstances
and back grounds. Parents are able to become members of the
preschool free of charge. Parents are encouraged to take up
membership and become trustees.
----- End of picture text -----

The charity trustees. have had due regard to the guidance on public benefit published by the Charity Commission and have complied with the duty in section 4 of the charities Act 2006.

Additional details of objectives and activities (Optional information)

==> picture [136 x 12] intentionally omitted <==

----- Start of picture text -----
You may choose to include
----- End of picture text -----

further statements, where

relevant, about:

Section D Achievements and performance

Little Owls Preschool (Boxted) Charity Number 1129755 Company Number 6870915 3

Trustees Annual Report 2024/25

| ; | , ! | | | \

Section D Achievements and performance ; of the main summary , The preschool is highly regarded in the local community. Families living Bcnlevensente : in Boxted value the preschool and families from areas in nearby during the yearon she. clranty Colchester most often come to us byy word-of-mouth recommendation , Withyearsmuchplaces.newThe housingsettinginensuresnearby areas,that placesthere areis highavailable demandfor forchildren early living in Boxted (who do not have access to regular public transport and sometimes do not have a car). Beyond that, our priorities are children entitled to government funding, looked after children and families who can benefit from extra support. Some of the procedures brought in during the Covid 19 pandemic continue to be used as we found these to work better. One being that parents say good-bye at the gate and the children come into preschool with staff. To ensure we remain as free as possible from viruses we have maintained the same cleaning regime as was in place during Covid 19. We continue to remain at full capacity and regularly have new enquiries for new starters. We continue to have a waiting list for parents requiring sessions through the current academic year and have a long waiting list for the new academic year. There have been no safeguarding incidents during this year.

==> picture [1 x 1] intentionally omitted <==

----- Start of picture text -----
,
----- End of picture text -----

Little Owls Preschool (Boxted) Charity Number 1129755 Company Number 6870915

Trustees Annual Report 2024/25

4

, !

Section E Section E Financial review
The financial position at the end ofa normal running year remains
Briefstatement ofthe healthy with good cash reserves. Therewas no need forany fees to be
charity’s policy on reserves refunded during the year.
Little Owls Preschool holds
1.
anunrestricted fund ofno more than £50,000 as a contingency to
cover3 months running costs if necessary. Thismay be
necessary to allow the preschool to continue running in the event
ofa low number of children on roll over a period oftime.
2.
Anunrestricted fund of no more that £60,000 to be used on
maintenance ofthe building and garden area and replacement of
essential fixtures such as heating systems, flooring etc. This may
in the future be necessary to provide funds towards a
replacement building when the current building comes to the end
of its design life in 2040.
As at 31 August 2025, the reserves held were
1.
40,573.96
2.
20,795.54
Details ofany funds materially
in deficit
a
_
There are nofunds materially in deficit.
Further financial review details (Optional information)
Youmaychoose to include
additional information, where
eaeoe ofaearealeducation entitlementfundingfrom
S5ex
Wounly
Counell, 122s; Mnaralsing.
rerevan abel
a
Fundraising continues tobe important to helpwith enhancingthe
* iemeeng eet ,
preschool’sresources. Thefundraising activities held thisyear
sources of funds
(including
Wereverywell organised and supported bythe preschool
any fundraising);
te
community:
e how expenditure has
supportedthe
ofthe charity;
key objectives
e investment policy and Mothers Day Raffle 27 March 2025 - Profit: £472
objectives including any Fun Run 5 June 2025 - Profit: £442.02
ethical investment policy Total profit: £1999.79
adopted.
Fundraising income was used to support the purchase ofduck
eggs for lifecycle learning, home corner equipment including a new
play kitchen, STEM resources, mud kitchen accessories and role
play costumes.
Throughout the year, the fundraising team have created a separate
bank account that has been working well for income and
expenditure. The fundraising team also now have theirown email
address,whichassistswithcommunicationandengagement.

Little Owls Preschool (Boxted) Charity Number 1129755 Company Number 6870915

Trustees Annual Report 2024/25

5

Section F Other optional information | | | | oe Section G Declaration | The trustees trustees declare that they have approved the trustees’ that they have approved the trustees’ they have approved the trustees’ have approved the trustees’ approved the trustees’ the trustees’ trustees’ report above. above. | |

The trustees trustees declare that they have approved the trustees’ that they have approved the trustees’ they have approved the trustees’ have approved the trustees’ approved the trustees’ the trustees’ trustees’ report above. above.

Signed on behalf of the charity’s trustees

Full name(s)/ Simon Matthew Thorpe Megg Flexman Position (eg Secretary, Chair, etc)

|

|

Little Owls Preschool (Boxted) Charity Number 1129755 Company Number 6870915

Trustees Annual Report 2024/25

6

!

| | || | |

I|

Little Owls Preschool (Boxted) 6870915

Balance Sheet as at 31 August 2025

Fixed Assets Notes £ £
Building
Furniture, Equipment&Toys
4
7
165,854
5,775
Total
FixedAssets
171,629
CurrentAssets
BankCurrentAccount
Bank DepositAccount
Cash
Debtors
3 89,928
61,370
0
0
Total CurrentAssets 151,298
Current Liabilities
Creditors
Pre-paid fees
Accruals&committed expenditure
Total CurrentLiabilities
4
5
742
0
360
1,102
Net CurrentAssets 150,196
TotalAssets lessCurrent Liabilities 321,825
Capital
&Reserves
Unrestricted Reserves b/fwd
Unrestricted Reserves transferred in
Unrestricted Operating surplus foryear
Restricted Funds, Building
6,8 125,828
0
30,143
165,854
Audit ExemptionStatement 321,825

For the period ending 31.8.25 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

Directors’ Responsibility:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts; These accounts have been prepared in accordance with the Statement of Recommended Practice (SORP) and FRS 102.

Signed on behalf of the Board of Trustees by

==> picture [253 x 79] intentionally omitted <==

----- Start of picture text -----
Date THO RIE
x
Simao
(4) [|2S] Page 1
----- End of picture text -----

==> picture [178 x 79] intentionally omitted <==

----- Start of picture text -----
“80
IW U1j;eS
)Lee Secv.
oe
aaa ~
----- End of picture text -----

|

;

| | | | |

| |

Little Owls Preschool (Boxted) 6870915

Statement of Financial Activities For period, 1.9.24 - 31.8.25

==> picture [419 x 398] intentionally omitted <==

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2023/24|2024/25| |Notes| |Operating|Income| |Fees|50,821|33,114| |Essex CC|Funding|Grant|133,204|177,037| |Registration|Fees|20|0| |Training|Grant|5,833|1,167| |Fundraising|2,356|1,839| |Donations / Other|525|110| |Interest Received|890|888| |1|193,649|214,155| |Operating|Expenditure| |Payroll|incl.|NI|and|Employer|Pension|143,395|152,804| |Premises|Costs &|Repairs|12,550|6,254| |Business|Rates|222|247| |Utilities|& Water|3,145|4,355| |Catering|costs|840|944| |Consumables|2,803|2,567| |Minor equip|items|&|repairs|586|2,417| |Office|Costs & admin|2,876|3,409| |Insurance|2,992|4,023| |Training|562|2,100| |Fundraising|expenses|700|1,117| |Miscellaneous|expenditure|1,082|1,147| |Depreciation|2,286|2,628| |174,039|184,012| |Total|Net Operating|Income|2|19,610|30,143| |Non-Operating|Costs| |Amortisation|of|Building|6|11,057|11,057| |Final|Profit/(loss)|carried|to Reserves|8,553|19,086|

----- End of picture text -----

Page 2

"

Little Owls Preschool (Boxted) 6870915

Notes to the Financial Statements for the year ended 34 August 2025

| |

|

1 Accounting Policies

Accounting convention The financial statements have been prepared under the historical cost convention, and on an accruals basis in accordance with Charities SORP and FRS102,

Turnover

Turnover represents operating income being fees, fundraising, donations & Essex CC funding Tangible fixed assets Furniture and office equipment with original cost value or transfer value of £300 and above are treated as fixed assets. Depreciation is provided at 20% per annum On Cost or transfer in order to write off each asset over its estimated useful life.

The building was funded with an ECC grant, Should the building be disposed of then the proceeds are onrestricted. a straight Theline assetbasis & the restriction are being amortised over the 30 year expected life of the building

The operating profit is stated after charging:

2 Operating Profit
The operating profit is stated after charging:stated after charging:after charging:charging:
2024
2025
Depreciation £
£
2,286
2,628
3 Debtors :Amountsfallingduewithin 1year
2024
2025
Debtors
fallingduewithinoneyear
£
£
501
0
4 Creditors :Amounts fallingduewithin4year . 501
0
ee
2024
2025
Trade
Creditorsfallingduewithinoneyear
Other
creditors&deferred income
£
£
510
742
0
0
5 Accruals&committed expenditure £510
£742
>>>
2024
2025
Independent
examinerand filing fees
Ea
£
300
360
6 TangibleFixedAssets - Restricted
TheCompanybenefittedfrom agrantfromEssexCCtocovertheentirecostofanewbuilding,
commissioned inSept2010.Thebuilding isexpected tohaveauseful lifeof30years,and the
balance sheetreflectsthe amortisationoftheassetandtherestrictionsontheuseoftheproceeds
whichapplyunderthetermsofthe grantshould itbedisposed of,onastraightlinebasis.
£
Total grant received
:
Less
:Amortisationforperiod9/2010-8/2025
331,707
185.854
65.8

Page 3

|

| | \ | i] | | | ,

Little Owls Preschool (Boxted) 6870915

Notes to the Financial Statements - continued for the year ended 31 August 2025

7 Tangible Fixed Assets : Unrestricted

Fixed Asset Register at 31 August 2025 depreciated over 5 years, straight line basis

==> picture [443 x 118] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Cost at|Depn.|For|Depn.|NBV at| |acquisition|Depn.|b/f|NBV Bifwd|period|clfwd|31.8.25| |Brought Forward|£29|468|£23,856|£5,612|£2,070|£25,926|£3,542| |Disposals|in|period|£0|£0|£0|£0|£0|£0| |Additions|in|period|£2,791|£0|£0|£558|£558|£2,233| |Balance|32,259|23,856|§,612|2,628|26,484|5,775|

----- End of picture text -----

==> picture [411 x 118] intentionally omitted <==

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |8|Reserves| |2024|2025| |£|£| |Unrestricted|Reserves|b/fwd|106,218|125,828| |Unrestricted|Reserves|transferred|in| |Unrestricted|Operating|surplus|for year|19,610|30,203| |Restricted|Funds,|Building|176,910|165,854| |302,738|321,885| |9|Average|number|of employees|during|the|period|11|11|

----- End of picture text -----

Page 4

| | | | |

==> picture [518 x 675] intentionally omitted <==

----- Start of picture text -----
gy CHARITY COMMISSION | Independent examiner's report on the
FOR ENGLAND AND WALES accounts
Section A. Independent Examiner's Report
Report to the trustees |
LITT-E OGlic Pre- Seige l (Ro xed)
On accounts for the year : ‘ Charity no
ended Al. €. 2025 (if any) WUU7 Ns)
e s A
| report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended .
Responsibilities and As the charity's trustees, you are responsible for the preparation of the
basis of report accounts in accordance with the requirements of the Charities Act 2014
(“the Act”).
| report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, |
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.
Independent [The charity's gross income exceeded £250,000 and | am qualified to
examiner's statement undertake the examination by being a qualified member of [insert name of
applicable listed body]]. Delete [ ] if not applicable.
| have completed my examination. | confirm that no material matters have
come to my attention in connection with the examination (other than that
disclosed below ) which gives me cause to believe that in, any material
respect:
e the accounting records were not kept in accordance with section 130
of the Charities Act; or
e the accounts did not accord with the accounting records; or
e the accounts did 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.
| 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.
Please delete the words in the brackets if they do not apply.
Name: | Adwiss LEH AL
qualification(s)Relevant professional or body | FINANCEvee \ ide\, ) oh
IER 1 Oct 2018
----- End of picture text -----

i

Address: | (éUEN CARR

OMHHEsivA

cCoY S8F

Section B

Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to. disclose.

IER

2

Oct 2018

|