SMALL STEPS PRE-SCHOOL BOREHAM
Charity number 1146534
Company registration number 07601172
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31st JULY 2024
COMMUNITY
•AEIK616Y*
3010412025
COMPANIES HOUSE
A06
#112

SMALL STEPS PRE-SCHOOL BOREHAM
CONTENTS
FOR THE YEAR ENDED 31 JULY 2024
Page
Legal and Administrative Information
Trustee Annual Report
Independent Examination report
Income and Expenditure account
Balance Sheet
Notes forming part of the financial statements

SMALL STEPS PRE-SCHOOL BOREHAM
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31 JULY 2024
Registered Address
76 Orchard Way
Boreham
Chelmsford
Essex
CM3 3GR
Charlty Number
1146534
Company Number
07601172
Trustaes
Laura Voss
Donna Fitzgerald
Samantha Spong
Sarah Tout
Hayley Ward
Bankers
Santander UK plc
Business Banking
301 St Vincent Street
Glasgow, G2 5NT
Independent Examlnèr
Community360
Winsley's House
Colchester
Essex
C01 1UG

SMALL STEPS PRE-SCHOOL BOREHAM
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
AFFILIATIONS
Earl Years Alliance (membership number 106396)Small Steps Preschool is a
member of the Early Years Alliance.
Ofsted (membership number EY399734)
Small Steps Pre-school is registered with Ofsted to provide childcare and Early Years
education, and is subject lo regular inspections. The pre-school complies with Ofsted
regulations that stipulate the staff:child ratios and the number of children that can be
cared for al the premises. All staff and trustees hold DBS checks.
PUBLIC BENEFIT
Small Steps Pre-school provides childcare for families in Boreham and the local
surrounding area. The setting operates during academic term time, open Monday gam-
12pm and Tuesday-Friday 9am-3pm. Children can attend for a 3 hour session or full 6
hour day, and provides families with educational, social and emotional development of
children from 2 to school age. Sessions are priced with consideration to the community
and local area to make the setting accessible and affordable to families whether or not
they are in receipt of funding from Essex County Council.
The pre-school holds fundraising events, of which the funds are used for operational
costs, and to buy and update equipment and resources for the setting.
STRUCTURE GOVERNANCE AND MANAGEMENT
The Board of Trustees are the board of directors of Small Steps Pre-school. The current
trustees are current and former parents of children attending the preschool. Members
are co-opted onto the Board by olher members of the Board of Trustees, and new
members are elected in the autumn half term at the Annual General Meeting. The board
meets approximately every two months, and two staff members have joined the trustees
to form the committee.
The Chairperson of the Board of Trustees oversees the day to day implementations of
Board activities and ensures the pre-school manager is implementing the policies and
procedures of the setting. New trustees are inducted into the role by outgoing trustees,
and handed roles and responsibilities as outlined by the Early Years Alliance.
AIMS AND OBJECTIVES
The objective of Small Steps Pre-school is to provide sessional childcare and education
to preschool aged children. We aim to enable children to develop emotionally, socially
and physically in a friendly. supportive and caring environment.
We continue to support families by providing local, affordable childcare. We encourage

SMALL STEPS PRE-SCHOOL BOREHAM
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
carers to be involved in the pre-school through joining the committee or with fundraising
efforts, and meetings with parents and carers to discuss their childrens, development and
education are held at regular intervals throughout the year.
ACHIEVEMENTS AND PERFORMANCE
Small Steps provides space for up to 26 children to attend each three hour session
throughout the academic year. Children can attend for the full six hour day, enabling
flexibility for woiking parents and carers, and allows for good preparation for the older
children in their transition to school life. An early drop off Servi￿ has been available from
8am, but this has recently ended due to reduced usagelneed.
The pre-school enjoys the use of the on-site outdoor playground and adjacent recreation
grounds, and continues to use the local Scout Association garden. Here, the children can
engage in forest school and outdoor activities including gardening, mud kitchen and role
play.
Children leaving pre-school to attend Re￿ption class are celebrated at the end of the
academic year with a graduation attended by the families. This year Small Steps
suc￿SsfUllY held a Graduation Day at the Scout Association gardenlgrounds, and invited
all of our families to celebrate those graduating. Pre-school also takes the opportunity to
celebrate events such as Christmas and the end of the academic year with a party
organised for the children. 18 children left the setting at the end of the academic year.
Two new staff members have been employed, one Level 3 and one to be trained in post.
Staff continue to keep their relevant training up to date, including safeguarding and first aid.
The current staffing level is 7.
Throughout periods of time, Small Steps has run a Baby Club. This again was initiated in
January 2024, but shortly finished due to lack of attendance.
FUTURE PLANS
Small Steps plans to move to being a Charitable Incorporated Organisation (CIO) to gain
more stability and control. moving from a parent-led committee to being trust-led. This is
being carried out with Dinky Ones Early Years Consultancy. Parents have been consulted
and were invited to attend an online meeting to confirm their support. Following this
meeting (May 2024), the conversion should take 8-12 weeks and will require re-registration
with OFSTED and gain a new OFSTED number. Becoming a CIO will then need a PTA to
fundraise for the pre-school.

SMALL STEPS PRE-SCHOOL BOREHAM
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 JULY 2024
FINANCIAL REVIEW
The last inspected accounts for the year ending 31st July 2023 show our net assets to
be £34,817. This financial year we have made a profit of £7,609.
RESERVES POLICY
The pre-school believes it maintains a reserve to allow the setting to continue to
operate should funds be withheld, allowing time to seek alternative revenue sources
and maintain stability. The trustees are currently unable to access the reserve bank
account and plan to explore how to gain this access.
ONGOING CONCERNS
It has been noted that over the past few years the costs of rent and other overheads
have increased. Ensuring Small Steps continues to be financially healthy is of
paramount importance to the trustees,
18 children left at the end of the academic year 2023124. There are some new starters
due in September, but staff may have to reduce some hours temporarily where needed
to provide financial balance. The majority of our intake is from funded places.
Being a term time pre-school can be limiting lo the amount of people who choose to
use our seNice. Small Steps plans to advertise the provision more regularly throughout
the community to encourage more intake.
Laura Voss
ZMW55
Chairperson
Date 8th April 2025

SMALL STEPS PRE-SCHOOL BOREHAM
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 JULY 2024
I report on the accounts of Small Steps Pre-SchoolBoreham for the year ended 31 July
2024 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 Act) but that an independent examination is needed.
It is my responsibility to:
Examine the accounts under section 145 of the Charities Act,
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 examiner's Statement
My examination was carried out in accordance with 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 items or disclosures in the accounts, and seeking
explanations from you as trustees concerning any such matters. The procedures
undertaken do not 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 with section 130 of the
Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the
form and content of the 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 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 of:
Community360
Winsley's House, High Street, Colchester, Essex
Date
0810412025

SMALL STEPS PRE SCHOOL BOREHAM
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING THE INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 JULY 2024
2024
2023
Note
Incoming Resources
Charitable income
Investments income
Other income
Total Income
111,636
360
363
112,359
113,518
180
113,704
Resources Expended:
Charitable activities
Total Expenditure
127,586
127.686
106,095
106,096
Net Incomel(Expense)
(15,227)
7.609
Total funds brought forward at 31 July 2023
34,817
27,208
Total funds carried foThiard at 31 July 2024
19,590
34,817
The notes on page 8 and 9 form part of these financial statements.

SMALL STEPS PRE SCHOOL BOREHAM
BALANCE SHEET
AS AT 31 JULY 2024
Note
2024
2023
Current Assets
Cash at bank and in hand
Other debtors
Total Current Assets
19,267
763
20,030
35,488
71
35,559
Current Liabilities
Creditors: Due within one year
Totsl Current Liabilities
440
440
742
742
Net Current Assets
19,590
34,817
Net Assets
19,590
34,817
Total Unrestricted Funds
19,590
34,817
For the year ended 31 July 2024 the company was enlitled to exemption from audit under
section 477 of the Companies Acl 2006.
The members have not required the company to obtain an audit in accordance with section
476 of the Companies Act 2006.
The directorfs acknowledge their responsibility for complying 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 lo small companies regime.
The directors declare that they have approved the accounts above.
IMW55
Date:
8th April 2025
Laura Voss

SMALL STEPS PRE SCHOOL BOREHAM
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2024
1. Accounting Policies
Charlty status
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 Association, and 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) (effective1 January 2019).
The trustees have taken advantage of the exemption in Financial Reporting Standard 1
(revised) from including a cash flow statement in Ihe financial stalements on the grounds
that the charity is small.
Incomlng resources
All material incoming resources have been included on a receivable basis
i.e. they are included if the date receivable falls within the period covered by these accounls.
Resources expended
These have been analysed using a natural classification.
Going Concern
The trustees of the charity deem that there are sufficient funds available lo continue operating
on a going concern basis for the forseeable future
2. Charitsble Income
2024
2023
Essex County Council - fees
Session fees
Other charitable income
104,825
6.485
326
109,557
3,907
54
111,636
113,518

SMALL STEPS PRE SCHOOL BOREHAM
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2024
3. Cost of Charitable Activities
2024
2023
Staff costs
Rent
Training
Professional fees
Insurance
Subscriptions
Telephone, stationery & postage
Equipment
Activity costs & snacks
Refreshments
Miscellaneous
101,276
15,343
1.263
1,054
618
190
1,855
2,529
2.645
221
592
127,586
87,232
12,825
1,548
856
400
510
170
1,674
417
463
106,095
4. Staff
Average number of staff employed during the year was 7 (2023.7).
No staff member, including key staff. were paid more than £60,000 per annum.
5. Debtors
2024
2023
Prepayments
763
763
71
71
6. Creditors
2024
2023
Accruals
440
742
440
742