2025-08-31-accounts

The Children's Amazing Rural Kids ACCOUNTS FOR THE PERIOD ENDED 31 AUGUST 2025

STATEMENT OF FINANCIAL ACTIVITIES

Note Incoming Resources Funded Grants 1 Investment Income Unfunded Other income Total Incoming Resources Resources Expended Charitable Activities 2 Total Resources Expended Net Movement in Funds Transfers between funds Total Funds Brought Forward Total Funds Carried Forward BALANCE SHEET AT 31 AUGUST 2025 Current Assets Cash at Bank and In Hand Fixed assets 3 Debtors 4 Current Liabilities Accruals 5 Net Assets of the Charity Funds of the Charity Retained earnings Current year earnings Total Funds Signed	Unrestricted Funds Restricted Funds £ £ 86,119 128 13,481 1,919 101,647 - 120,620 - 120,620 - (18,973) - - - 32,991 - 14,018 - 2025 10,140 4,239 239 14,618 600 600 14,018 30,773 16,755 - 14,018 Chair of Trustees	Total this year Total for last year £ £ 86,119 106,789 - 599 128 21,160 853 101,647 129,401 - - 120,620 97,496 120,620 97,496 - 18,973 - - - 18,973 - 2024 58,103 6,357 4,028 68,487 151 151 68,336 30,258 38,078 68,336

Date 20th August 2026

1 Accounting Policies

• a) Basis of preparation

The financial statements have been prepared 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) (effective 1 January 2019) - (Charities SORP (FRS 102)), and the Companies Act 2006

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s)

b) Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the objectives of the charity. These include grants given under services level agreements.

Restricted funds are funds which are used in accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.

• c) Incoming Resources

All incoming resources are included in the Statement of Financial Activies when the charity is legally entitled to the income and the amount can be quantified with resonable accuracy.

d) Resources expended

All expenditure is accounted for on an accruals basis and has been included under expenses categories that aggregate all costs for allocation to activities.

Governance costs are those incurred in connection with enabling the charity to comply with external regulation, constition and statutory requirements and in providing support to the trustees in the discharge of their statutory duties.

• e) Tangible fixed assets

Individual fixed assets costing £1000 or more are capitalised at cost and are depreciated over their estimated useful economic lives. No depreciation is provided on assets which have not yet been bought into use.

Depreciation rate is

25% Flat rate

i) VAT

The charity is not registered for VAT. In common with many other similar charities Friends of Nixon Memorial Hospital expenses are included VAT, which cannot be removed.

1 Income from grants

Unrestricted Restricted Total - - - - -

2 Charitable activities

Food Personal Care Play & Craft Supplies Accountancy Fee Printing, Postage & Stationery Heat &Light Phone & Internet Rates & Water Agency Staff Payroll Costs Arts & Marketing Cleaning Legal & Professional Repairs & Maintenance Subscriptions Training Uniform Depreciation	Unrestricted Restricted Total 387 387 215 215 460 460 600 600 113 113 1,358 1,358 622 622 69 69 5,953 5,953 105,368 105,368 20 20 1,204 1,204 231 231 822 822 346 346 720 720 14 14 2,118 2,118 120,620 - 120,620

3 Tangible fixed assets

ixed assets Cost At 1 September 2024 Additions At 31 August 2025 Depreciation and impairment At 1 September 2024 At 31 August 2025 Carrying amount	Equipment 6,356 0 6,356 2,118 4,236 4,239

4 Debtors & prepayments

Debtors 239 Accruals 600

5 Creditors & accruals

6 Transactions relating to the Trustees

None of the trustees were remunerated directly or indirectly. During the year no expenses for travelling were paid to the trustees. (2024 - Nil). There were no transactions with parties related to the trustees or senior management. Some trustees use the services of the charity. This is in line with the chairty's stated objective that service users should be represented on the management committee.

7 Related parties

There are no related parties

THE CHILDREN’S ARK - CHAIR and TRUSTEES ANNUAL REPORT 2025

[For year ending 31[st] August 2025]

The Management Commitee.

I would like to firstly apologise that our Chair has been unable to attend due to work commitments and we as a committee have formulated this report for our AGM. The Chair of the Ark for 2025 was Paul Glasspoole, he has stepped down from this role, and we intend to find a replacement this evening. The Committee has consisted of – Reene Ehrman, Gloria Lupu, Jess Minister, Chelsea George-Snider, Andrew Hocking, Lisa Hocking, Matthew Watts and Charlotte Watts. Some committee members have stepped down during the year, but we want to take this opportunity to thank these committee members who have worked tirelessly to support and improve the Ark

Introducton

I would like to start by welcoming you all to our AGM and thank you for taking the time to attend, your support is sincerely appreciated. This year has been a positive and productive one for our setting. Although we have faced challenges, we have spent the year making improvements to the running of the business as a whole and the setting.

This has been the main focal point of the committee for the last year, and we would like to share our sincerest thanks to Paul Glasspoole for his unwavering support and dedication to improving the setting for our staff and families alike.

We have continued to provide a nourishing, nurturing and welcoming environment for all our children for which we thank our staff, committee members, parents and wider community, for their dedication to our wonderful little setting.

As always, our staff have gone above and beyond to provide engaging and proactive activities to engage and support the children in their care on an individual basis.

We were successful in supporting a smooth primary school transition to last year's 12 Preschool children. Our current enrolment numbers are much improved on last year with 27 children on role, with a full and flowing waiting list of 11 children.

A vast improvement on the previous school year, with only 20 on role and 2 on the wait list.

Events and Actvites

We are pleased to share we have hosted a huge number of fundraising events and activities for our families and wider community as well as taking part in a variety of outings and parades. With the support of our committee members and volunteers we were able to bring back our much-loved Peddle and Push event in the first quarter of the year, which was a brilliant outreach activity and was enjoyed by all. We’ve hosted an Easter Extravaganza and a second-hand clothes and toy sale – all of which have raised some much-needed funds for the Ark. Of course, we had our yearly water fight and trip to boat cove which were both filled with laughter and lots of wet clothes! We hosted a wonderful sports day and graduation for all our pre-schoolers moving onto primary school, as always this was a very special event. We finally held our nativity which is our first ever time combining our tiddler group and preschoolers to perform; we were overwhelmed by the community support for this. The Ark is an integral part of our community and we have worked closely with Pendeen Church, Pendeen Parish Hall, The Centre of Pendeen, Geevor Tin Mine and Pendeen Primary School throughout the year - we want to thank all of the local businesses and charities that have welcomed us and enabled us to have such engaging adventures. All of our activities and events are only possible through the sheer determination and dedication of our committee, staff, parents and volunteers. We are extremely grateful to have such outstanding support from everyone involved.

Staf and Management

I would like to sincerely thank our Manager Megan and her team for their professionalism, care, and enthusiasm throughout the year. Their dedication ensures that our children receive the highest standard of care and education. We also appreciate their ongoing commitment to training and professional development. We have had to say goodbye to Jade Jennings who will be greatly missed but wish her well in her new role.

We would like to welcome some new members who joined our team. Firstly, Kim Williams, who is our Baby Room Lead and deputy Manager, working full time. Kim worked at The Ark previously for around 5 years and her knowledge is to our advantage. Next, is Rosie Murley, who was our student for two years, passed successfully June last year and his now employed full time within our baby room. And thirdly Angel Janman, who joined us under an apprenticeship scheme, working full time with our Tiddler group. Angel is a mother and has always wanted to work with children and is showing great dedication going back to education. They are all doing well and are enjoying their employment with us.

Finances and Resources

The finances have had to be very carefully managed over the past year. Thanks to Paul the Chair who has been keeping the budget on track in the absence of a formal treasurer. Continued fundraising efforts and careful budgeting have helped maintain resources and equipment for the benefit of the children. The Ark brings in money through various means, our main source of income being government funded hours and chargeable hours. Alongside this we host fundraising activities throughout the year to contribute to resources and general overheads of the ark. Without this fundraising the Ark would struggle to continue to open its doors - as with everyone, the cost-of-living crisis has had a great impact on us as a setting.

Health & Safety and Compliance

Health & safety is of course a key priority. Ongoing risk assessments, fire drills, and equipment checks are carried out, and we remain compliant with all relevant regulations and requirements. Any issues identified were addressed promptly.

Thank you again to the outgoing Chair Paul, in his diligence in reviewing all the policies ensuring best practice and up to date compliance.

Looking Ahead

In the coming year, our focus will be on maintaining high standards, supporting staff development, strengthening parent partnerships, and ensuring the long-term sustainability of the setting. The ark is run by volunteer committee members and our manager (currently Megan) and as a charity we rely on people in the community stepping forward to take a turn in the committee or in another voluntary capacity.

People and organisations who rely on The Ark and want to keep this valuable community asset going, hopefully recognise the work and effort that goes into its planning, preparation and smooth running. We encourage you to consider joining us in some capacity, however small, to contribute to a facility that gives so much to the community.

Closing Remarks

In closing, I would like to thank everyone who has contributed to the success of the preschool this year. It has been a privilege to be a part of The Children’s Ark, and I look forward to continuing to work together for the benefit of our children. It truly does take a village.

Thank you.

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE CHILDREN’S AMAZING RURAL KIDS

I report on the accounts The Children’s Amazing Rural Kids for the year ended 31 August 2025

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 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• examine the accounts under section 145 of the 2011 Act

• follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act and;

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

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 consideration 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that in any material respect the requirements

• to keep accounting records in accordance with section 130 of the 2011 Act; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of the 2011 Act

• have not been met; or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Laura Parfitt-Marr FMAAT

First Floor Front Office, 13-14 Market Place Penzance, Cornwall, TR18 2JB

Date: 17[th] August 2026