SMALL STEPS PRE-SCHOOL BOREHAM
Charity number 1146534
Company registratson number 07601172
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st JULY 2023
COMMUNITY
AD24AFCIt*
3010412024
CON*ANIES PIOUSE
A18

SMALL STEPS PRE-SCHOOL BOREHAM
CONTENTS
FOR THE YEAR ENDED 31 JULY 2023
Page
Legal and Administrative Information
Trustee Annual Report
Independent Examination report
Income and Expenditure account
Balance Sheet
Notes fomiing part of the financial statements

SMALL STEPS PRE-SCHOOL BOREHAM
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 JULY 2023
Reglstered Address
76 Orchard Way
B0￿haffl
Chelmsford
Essex
CM3 3GR
Charity Number
1146534
Company Number
07601172
Trustees
Laura Voss (appointed 24 October 2022)
Kate Reilly (resigned 24 October 2022)
Donna Frtzgerald (appointed 16th March 20231
Zoe Hamblin (resigned 24 October 2022)
Samantha Spong
Sarah Tout
Hayley Ward (appointed 24 October 2022)
Bankers
Santander UK plc
Business Banking
301 St Vincent Street
Glasgow, G2 5NT
Independ•nt Examin•r
Communty360
Winsley's House
Cold)ester
Essex
C01 1UG

SMALL STEPS PRE4CHOOL BOREHAM
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2023
AFFILIATIONS
Earl Years Alliance (membership number 106396)Small Steps Preschool is a
member of the Eady Years Alliance.
Otsted (membership number EY399734)Small Steps Preschool is a member of the
childcare register and is subject lo inspections every three years. The preschool
complies with Ofsted regulations that stipulate the staff.'child rats'os and the number
of children that can be cared for at the premises. All slaff and trustees have a DBS
check.
PUBLIC BENEFIT
Small Steps Preschool provides a valuable childcare service for families in Boreham
and the surrounding community. The setting operates during academic temi-time
and from 9am-12pm Monday and 9am-3pm Tuesday-Friday, providing families with
educational, social and emotional development of children aged 24. Sessions are
priced with consideration to the community and local area to make the setting
ac￿SSible and affordable to families whether or not they are in receipt of funding
from Essex County Council.
The preschool periodically holds fundraising events. of which the funds can be used
to help pay for resources and equipment for Ihe setting.
STRUCTURE GOVERNANCE AND MANAGEMENT
The Board of Trustees are the board of directors of Small Steps Preschool. The
trustees are predominantly parents of children attending the preschool, and elected
friends of the preschool and communty members. Members are selected and co-
opted onto the Board by other members of the Board of Trustees, and new
members are elected in the autumn ha￿ term at the Annual General Meeting. The
board meets approximately four times per year.
The Chairperson of the Board of Trustees oversees the day to day implementation
of Board activities, and ensures the preschool manager is implementing the policies
and procedures. New Trustees are inducted into the role by outgoing Trustees, and
handed roles and responsibilities as outlined by the Early Years Alliance.

SMALL STEPS PRE-SCHOOL BOREHAM
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2023
AIPJIS AND OBJECTIVES
The objective of Small Steps Preschool is to provide sessional childcare and education to
preschool aged children. We aim to enable children to develop emotionally. educationally
and physically in a friendly. supportive and caring environment. We continue to support
families by providing local, affordable childcare. We encourage carers to be involved in the
preschool through becoming trustees, and in meeting wtth parents to discuss their
childrens, development and education at regular intervals.
ACHIEVEMENTS AND PERFORMANCE
Small Steps provides Spa￿ for up to 26 children to attend each three hour session
throughout the academic year. Children can attend for Ihe full 6 hour day, enabling
flexibility for working parents and carers, and allows for good preparation for the older
children in their transition to school lrfe. There is an early drop off SeNTr￿ for those who
require it.
The preschool enjoys the benefrt of being able to use the on-site outdoor playground, goes
on walks around the adjacent recreation ground with staff, and continues to use the local
Scout Association garden in which the children can partake in forest school activities and
other outdoor activities and experiences including mud krtchen, imaginative role play
and gardening.
We enjoy celebrating those children leaving preschool to attend Re￿ptIOn class in a
graduation attended by their families, and presented wtth a small gift. The preschool also
takes the opportunity to celebrate events such as Christmas and the end of the school year
with a party organised for the children.
Staff are kept up to date with their relevant training for the setting. including safeguarding
and first aid.
FUTURE PLANS
The Trustees will continue to promote the preschool in the immediate and surrounding area
to encourage new children from the age of two, to ensure the longevity of the preschool,
and providing continuity to children until they are ready to leave for school.
The setting has secured t4VO Staff members. one of ¥¥thich will be trained in post. The
current staffing level is 7. A staff unifomi supplier has been secured.
The preschool is looking into the possibilty of becorning a Charitiable Incorporated
Organisation (CIO). This would ensure the future security and longevity of the preschool in
that it will not have to rely on recruiting committee members for the Board of Trustees. It
has been noted that this process could take 34 weeks to implement.

SMALL STEPS PRE-SCHOOL BOREHAM
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2023
FINANCIAL REVIEW
The last inspected accounts for the year ending 31 st July 2022 show our net assets
to be£27,208. This financial year we have made a profit of £16.488. The preschool
remains financially healthy at this time.
RESERVES POLICY
The preschool maintains a reserve to allow the setting to continue to operate for
three months should funds be withheld. allowing time to seek alternative revenue
sources and maintain stability.
ONGOING CONCERNS
Each year the preschool loses a high proportion of children as they move on to
school in September. 27 children have left at the end of academic year 2021122.
Numbers for 2022123 are currently strong with most sessions almost full.
Laura Voss
V55
Chairperson
Date 26th April 2024

SMALL STEPS PRE-SCHOOL BOREHAM
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 JULY 2023
I report on the accounts of Small Steps Pre-SchoolBoreham for the year ended 31 July
2023 which are set out on pages 6 to 9.
Respective responsibilities of trustees and examiner
The Charity's Trustees are responsible for the preparation of the accounts. The Charity's
Trustees consider that an audit is not required for this year {under section 144 (2) of the
Charities Act 2011 (The Acl) but that an independent examination is needed.
It is my responsibilty to=
Examine the accounts under section 145 of the Charities Acl,
To follow the procedures laid down in the General Directions given by the Charity
Commissioners (under section 145(5)(b) of the Charities Act, and
To state whether particular matters have come to my attention.
Basis of independent examinerfs Statement
My examination was carried out in accordance wrth the General Directions given by the
Charity Commissioners. An examination includes a review of the accounting records kept
by the Charity and a comparison of the accounts presented with those records. It also
includes considerations of any unusual rtems or disclosures in the accounts, arid seeking
explanations from you as trustees concerning any such matters. The procedures
undertaken do nol provide all the evidence that would be required in an audit and
consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no material matters have come to my attention which
gives me cause to believe that in, any material respect".
the accounting records were not kept in accordance wilh section 130 of the
Charrties Act," or
the accounts did not accord with the accounts'ng records; or
the accounts did not comply with the applicable requirements concerning the
form and contenl of the accounts set out in the Charities (Accounts and
Reports) Regulations 2008 other than any requirement that the accounts give a
true and fairf view which is not a matter considered as part of an independenl
examination.
I 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.
Shelley-marie Rudling FMAAT AATQB for and on behalf ot.
Community360. ______ _
Winsley's House, High Street, Colchester, Essex
Date
-2610412023-

SMALL STEPS PRE SCHOOL BOREHAM
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2023
2023
2022
.Incoming Resources
Charrtable income
Other income
Totsl Income
113,518
186
113.704
99,730
1,122
100,852
Resources Expended:
Charitable activities
Total Expenditure
106.095
106,095
84,364
84.364
Net Incomel(Expense)
7.609
16,488
Total fund$ brought forward at 31 July 2022
27.208
10,720
Total funds ¢arri•d forward at 31 July 2023
34,817
27,208
The notes on page 8 and"*fom part of-these-financial statements. .

SMALL STEPS PRE SCHOOL BOREHAM
BALANCE SHEET
AS AT 31 JULY 2023
Note
2023
2022
Current Assets
Cash at bank and in hand
Other debtors
Total Current Assets
35,488
71
35,559
28,309
55
28.364
Current Liabilities
Creditors.. Due within one year
Total Current Liabilities
742
742
1,156
1,156
Net Current Assets
34,817
27,208
Net Assets
34,817
27,208
Total Unrestricted Funds
34,817
27,208
For the year ended 31 July 2023 the company was entitled to exempkn'on from audit under
section 477 of the Companies Act 2006.
The members have not required the company to obtain an audti in accordance with section
476 of the Companies Act 21XJ6.
The directorfs athnowledge their responsibilty for complyiNJ with the requirements of the
Act with respect to accounting records and for the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to
companies subject to small companies regime.
The directors declare that they have approved the accounts above.
2610412024
Laura Voss

SMALL STEPS PRE SCHOOL BOREHAM
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
1. Accounting Policies
Charity ststus
The charity is limited by guarantee. incorporated in England and Wales. and consequently
does not have share capital. Each of the Trustees is liable to contribute an amount not
exceeding £1 towards the asset of the charity in the event of liquidation.
Basis of the preparation of the accounts
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Assooation. and Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charittes.preparing their accounts in
accordance with the Financial Reporting Standard ap￿ICable in the UK and Republic of
Ireland (FRS 102) (effective1 January 2019).
The trustees have taken advantage of the exemption in Financial Reporting Standard I
(revised) from including a cash flow statement in the financial statements on the grounds
that the charity is small.
Incorning resources
All material incoming resources have been included ori a receivable basis
i.e. they are included if the date receivable falls wrthin the period covered by these accounts.
Resources expended
These have been analysed using a natural classffication.
Going Concern
These accounts have been prepared on a going concem basis.
2. Charitable Income
2023
2022
Essex County Council - fees
Session fees
Other Gharitable income
109.557
3,907
89,317
10,313
100
113,518
99,730

SMALL STEPS PRE SCHOOL BOREHAM
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2023
3. Cost of Charitablo Activities
2023
2022
Staff costs
Website
Rent
Professional fees
Insurance
Subscripiions
Telephone. stationery & postage
Equipment
Activity costs & snacks
Refreshments
Activities & trips
Miscellaneous
87,232
69,895
420
9,424
664
832
153
529
498
860
390
175
524
84,364
12,825
1,548
856
400
510
170
1,389
417
285
463
106.095
4. Staff
Average number of staff employed during the year was 7.
No staff member, including key staff. were paid more than £60.000 per annum.
5. Debtors
2023
2022
Prepayments
71
71
55
55
6. Creditors
2023
2022
Accruals
742
1,156
742
1,156