REGIStERED COMPANY NUMBER: 07490493 (England and Wales) REGISTERED OIARtry NUMBER: 1147493 REPORTOF THE IRUSTEES AND UNAUDITED FINANCIAL ￿ATEmENTs FOR THE YEAR ENDED 31 MAROI 2025 FOA LrrrLE SAINTS PRESQIOOL STOURBRIDGE MANAGEMENT COMMITTEE LTD J W Hlrtks LLP Chartered Accountants 19 Hlghfield Road Edgbaston Birmlngham West Midlands B15 3BH u￿LE SAINTS PRESCHOOL ￿0uRBRlDfjE MANAGEMENT COMMITfEE LTD CONTENTS OF THE FINANaAL STATEMEp¥rs FOR THE YEAR ENDED 31 MARCH 2025 Referen¢• and Admknlstiatlve Detslbs Reportol the Trustees 2 to 4 Independent EMmln•rfs Report Staternent of FlnJncb•l Artlvltle$ B*lan￿ Sheet 7 to 8 14ote¥ tothe FlnJncl•l Ststements 9 to 18 DetsI￿d Ststement of Fln•nd•l A£*4tt1•s 19 to 20 MLE SAINTS PRESCHOOL ￿0URBRlDfjE MANAGEMENT COmMI￿EE LTD REFERENCE AND ADMINisfRATNE o￿AlL$ FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES Ms Kjones Mrs M H Rlley Mrs S L Hodson Ifesigned 4.10.241 Mr5 G L Albanese M5 R M Blgnell Ms E M Lodge-Knowles Mlss N Parveen lappolnted 7.10.241 COMPANY SECRETARY Mrs S L Plggott-Deni50n REGISTERED OFFICE Leavale Road Norton Stourbrld8e Wést Midlands DY8 2DT REGIStERED COMPANY NUMBER 07490493 IEn8land and Wales) REGISTERED CHARITY NUMBER 1147493 INDEPENDENT EXAMINER J W Hlnks LLP Chartered Accountants 19 Hl8hfleld Road EdBbaston Blrmlngham West Mldlands B15 38H Page I LlffLE SAINTS PRESCHOOL sfouABRIDGE MANAGEMENT COMMITfEE LTD (REGISTERED NUMBER: 074￿93) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2025 Trusree5 who are also dlrectors of the charlty for the purpK)ses of the Companies Act 2(V)6, present thelr report wlth thè flnanclal statements of the charity for the year ended 31 March 2025. The trustees have adopted the provislons of Accountlng and Reportin6 by Charities.. Siaternent of Recommended Practice applicable to chartties preparing thdr accounts in accordance wth the Finantial Reporting Standard applicable in the UK and Republlc ol Ireland IFRS 1021 (effective l January 20191. OBJECtIVES AND ACTIVITIES Oblectlves and alms Pur se ims Llttle Saints Preschool Stoufbrldge Management Committee Ltd's prfnclpal attlvlry Ss the provlsion of pre-school nursery servlces. rwo Wè rwSew our aims. objectlves and activitles each year. Thls revlew looks at what we achieved and the outcomes ol our work in the previou5 12 tnonths. The review looks at the suctess of each key actlvlty and the beneftts they have bfou8ht to those 8roup5 of people we are set up to hèlp. The revlew also helps us to ensure that our alm, oblectivès and ￿tIvItieS remained focused on our stated purposes. We have referred to the guldance cortalned In the Charlty Commlsslon'5 Beneral 8uldance on public benefit when reviewing our alms and oblectlves and In plannlng our future actlvSlle5. In partlcular, the trustees conslder how planned actlvitie5 wlll contflbute to thè alms and oblectlve5 they have set. s ofour WOTk Among the pre-school nursery servke5 oflèred by Llttle Salnts Preschool Stourbrld8e Management Committee Ltd are the provlslon of approprlate play, educatlon and care facllltle5. ACHIEVEMENTS AND PERFORMANCE Ch•rltable artlvltles enefi In 5ettlng our objeciives ènd plannlng our activities the trustee5 have gfjven careful conslderatlon to the Charity Commlssion'5 general guidance on publlc benefiL including the 8uldance on publlc beneflt and fee char8ln& Our main artivlties and who we try to help are de5crlbed below. AJI our charftable artI￿tIeS focus on our ablllty to enhance, éevdop and educate chSldren primarity under statutory school a8e. Durin8 the year ended 31 March 2025 Little Saints Preschool Stourbrfd8e Management Commlttee Ltd has been successful in encouraging parerts to understand and provide for the needs of thelr chlldren through the varfous prtrschool nursery serwce5 provided. We have now worked together wlth our Local Educatlon Authority Advlsors to exp8nd the tyjsiness in accordance with the D of E to actommodate and nurture two-year-old chlldren within the setting within the next twefve months. This in turn wlll expand and enhance our provislon forthe fuiure. Among these 5ervlces are the pro¥islon of commun5ty groups and the prov15i0n ol approprlate play, Èducatlon and care facilities and training course% ènd parents have been encouraged to become involved In the artivitie5 of the groups provided by Llttle Saints Preschool Stourbildge Management Commlttee Ltd durin8 the year. As a result, the 8roup5 and facllitles offered by Little Saints Preschool Stovrbrid8e Management Commlttee Ltd have offered opportunities for all child￿Tr regardless of thelr race, culture, religion, rneons and ability. Page 2 LIME SAINTS PRESCHOOL 5TOURBRIDGE MANAGEMENT COmMf￿EE LTD IREGIStERED NUMBER: 074W931 REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Reserves pollcy It 15 the policy of thè trustees to malntain 3 level of reserves sufflclent to ensure the contlnued operatkjn of the chailty's artlvltles. Flnanclal revlew The Statement of Flnantial Actfvltle5 for the year ended 31 March 2025 shows Incomlng resourtes of £112.799 12024.. E108.6821 and resource5 expended of £IIS,704 12024.. £ICM),2571 , resulting In a deflclt of £2,905 12024 surplu5 of £8,425). The reserves are prlmarily to covèr the developTrent and future operatlonal expenses of Llttle Salnts Pres¢hool Stourbrld8e Man¥ement Commlttee Ltd. STrUCTURE. GOVERNANCE AND MANAGEMENT Gov•rnln8 docum•nt Little Saints Preschool Stourbridge Management Committee Ltd Is a company limlted by 8uar?ntee Ire8lstered company number 074904931 which was Incorporated on 12 January 2011 and athleved charitable status on 29 May 2012 Ire8iStered charity number 11474931. The company was e5tabllshed under a Mernorandum of A550ciation whlch establlshed the obletts and powers of the charitable company and is 8overned under It5 Artlcles of Associatlon. As per B resolutlon dated 7 March 2012 the company's members passed a resolutlon to adopt the Artlcles of A5S(Klatlon fr*r a charitable company whlch was forwarded to Cornpanles House and an appllcatlon was made to the Charitv Commlssion In order for the companyto become a charltable companv. FollowSn8 the adoptlon of these Artlcles of Assotiatlon, In the event of the company beln8 wound up membèrs are requlred to contrSbute an amount not èx¢eedlrtg £10. Recrnltmnt and appolntmem of trust•es As set our In the charlty's Artlcles of Assoclatlon new trustees are appolnted by the board of trustees after applylng to the company In the form requlred bythe trustees and after beln8 approved by the board of trustees. All irustees glve thelr tlme voluntarlly and recelve no benefits from the charlty. Any expense5 reclalmed from the charliv are set out In ihe notes to the Nnanclal statemet)ts. Oryanlsatlonal structure L6tt1e 5alnts Preschool Stourbrld8e Management Committee Ltd Is organ15ed so that Its management commlttee of trustees mea regularly to mana8e Its affaSfs and formulate policy. A scheme of delegatlon is In place and day to day responsibllity for the provi51on of the charlty's seNlces rest with a playroom leader. The playroom leadèr is responsitAe for Èn%urin8 that the charSty dellvers the servlces specified and that key performance Indicators are met. The playr(K)m leader also has responsibility for the day to day operational management of the charltyj IndSvSdual supervision of the staff team and ensurfng that the team contlnue to develop thèir skllls and workSn8 practlces in Ilne with 8ood pfactite. Page 3 LITnE SAINTS PRESCHOOLSTOURBRIDGE MAIMGEMENT COMMrrreE LTD (REGISTERED NUMBER: 074904931 REPORT OFTHE TRUSTEES FOR TrIE YEAR ENDED 31 MAROI 2025 sniucnJRI GOVERNANCE AND MANAGEMÉNT Indurtlon and trnlnln8 of new trustees New trustees undergo an orientation day to brlef them on legal obli8atlons under charity law, the contert of the charity's constltution, the cornmlttee and dec15ion-makln8 processes and rhe recent financial performance of the charity. Ourlng the induction day they meet key ernployees and other trustees. Trustees are encoura8ed to attend appropriate extemal trainin8 events where these will facilitate the understandlng of their role. Rlsk management The trustees have z duty to Identlfy and revlew the rlsks to whlch the charlty ts exwjstd and to ensure approprlate controls are in placeto provlde reasonable assurance agalnst fraud and error. Approved by order of the board of trustees on 4 November 2025 and signèd on Its behalf bv: Ms E M iod8e-Knowles-Trustee Page 4 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UrnE SAINTS PRESCHOOL STOURBRIDGE MANAGEMENT cOMMI￿EE LTD IREfjisfERED fiuMBER: 074W31 Independent examlner's report to the Iru5tees of Little Salnts Pr•school Siourbrldge Management Commlttee Ltd I'thè Companv'l I report to the charlty trustees on my examlnatson of the accounts of the Company for the year ended 31 March 2025. ResponslbHlths and l)aslg of report As the chaTlty's trustees of the Company land also its directors for the purposes of company lawl you are respons5ble lor the preparation of the accounts in accordance wlth the requlrements of the Companies Art 20061'thè 2006 Att'l. Havin8 satisfied myself that the accounts of the Company are not required to be audlted under Part 16 of the 2006 Act and afe eligible for independent examlnatlon, I report In ￿SPeCt of my exarnlnatlon of your charivs acctsunts as carrled out under Section 145 of thè Charitles Act 2011 1 the 2011 Act'l. In carrylng out my examlnatlon I have followed the OITectlons 8iven bythe Charlty Commlsslon under Sectlon 145151 Ibl of thÈ 2011 Act. Independent examlnèr'sststement I have completed my èxamlnatlon. I conflrm that no matters have come to my attentlon In connectlon wlth the examination 8lving mè causeto belleve: atcountlng records were not kept In Tespect of the Company as requlred by Sertlon 386 of the 2006 Act- or the accounts do not accord wlth those records,. or the accounts do not cornply wSth the accountln8 requ5rements of Sectlon 396 of the 2006 Act other than anv requlrèment that the accounts 8lve a true and falr vlew whlch Is not a matter consldered a5 part of an Independent examlnatlon; or the accounts have not been prepared In acCOrda￿e wkh the methods and prlnclples of the Statement of Recommended Practlce lor ?ccountln8 and reportln8 by charlties lappllcablt to charltles preparing iheir accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and RÈpubllc of Irèland IFRS 10211. I have no concerns and have come across no other matters In connectSon with the examination to whl¢h attention should be drawn In thls report In orderto enable a Proper understandlng of the x¢ounts to bè reached. KSrstyJackson FCCA FC4 J W Hinks LLP Chartered Actountants 19 Highlleld Road Edgbaston Blrmingham West Mldland5 815 3BH 4 November 2025 PaBe 5 LIrnE SAINTS PRESCHOOL STOURBRIDGE MANAGEMENT C(XAMrrTEE LTD STATEME1￿ OF FINANCIALAcfiviTIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Unrestrlcted fvnd 2024 Total funds Note5 INCOME ANO ENDOWMENTS FROM Donatlons and le8acles 671 Charftable actlvltles Grants receivable 94￿78 82,856 Other trading aLtivltles Investment income 17A50 25,749 77 Totsl 112.799 108.682 EXPENDITURE ON Ralsln8 funds Ch•rtt4ble a¢ll¥l¢les Charltable xtlvbtles Support costs 98J97 17251 83,246 17,011 Totsl iU.704 ICK),257 NEf INCOMEIIEXPENDITURE} .905 8,425 RECONaLIATION OF FUNDS Total funds brought forward 9333 908 TOTAL FUNDS CARRIED FORWARD 6,428 9,333 CONTINUING OPERATIONS All income and expenditure has ai15en from contlnulng actlvitieg. The notes form partof thesefinanclal statements Page 6 UME SAINTS PRESCHOOL 5TOURBRIDGE MANAGEMENT COMMTrrEE LTD (REGISTERED NUMBER: 074￿493) BALAN(f SHE 31 MARCH 2025 202S lJnre5tr1cted fvnd 2024 Total funds Notes FIXED ASSETS Tanglble assets 12 353 aJRRENT ASSErs Stock5 Debtors Cash at bank 13 14 256 1363 8.742 256 12.195 10.361 12,451 CAEDrn)RS Amovnts falllng due w￿h1n one year 15 (3.9331 13,4711 NET CURRENT ASSETS 6.428 8.980 TOTALASSETS LESS CURRENT LIABILITIES 9,333 NET ASSETS 6,428 9,333 FUNDS Unrestrlcted funds 16 6,428 9,333 TOTAL FUNDS 6N28 9,333 The charfjtable company Is entttled to exemptlon from audlt under Sectlon 477 of the Companles Act 2006 for the year ended 31 March 2025. The members havè not requlred the company to obtaln an audlt of It5 ftnancial statements for the year ended 31 March 2025 In accordance wlth Sectlon 476 ofthe Companles kn 2006. The trustees acknowledgethtlr responslbllltle5 for ensuring that the charltable company keeps accountlng records that comply wlth sections 386 and 387 of the Companle5 Act 20[% and preparlng financial statements whlch glve a true and falr vlew of the thte of affalr5 of the charitsble company as at the end of each ffinanclal year and of Its surplus or deficlt for each financial year in accordance with the requlrements ol Sertion$ 394 and 395 and whlch otherwise Comply wlth the requlrements of the Companies Act 2CI)6 relatlngto flnanclal statements, so faras applicable to the charltable company. The note5 form part of these flnanclal statements Page 7 contlnued... UTTLE SAINTS PRESCHOOL STOURBRIDGE MANAGEMENT COMmI￿EE LTD {REGISTERED NUMBER: 074￿93) BAIANCE SHEET- contlnued 31 MARCH 2025 These financlal statements have been prepared in accordance with the provisions appllcable to charitable companles subject to the small cornpanies reglme. The flnanclal statement5 were appri>ved by the Board of Trustees and authorlsed for Issue on 4 November 2025 and were signed on its behalf by.. Mrs G L AJbanese-Trustee •wrf Gemmrt W61wesL Ms E M Lod8trKnowles- Trustee - ILfvfvLLo£ The notes form part ofthesefinanclal statements Page8 UThLE SAINTS PRESCHOOL STOURBRIDGE MANAGEMENT COMMITTEE LTD NOTES TO THE FINANaALSTATEMEN FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POUCIES BASIS OF PREPARINGTHE FINANaAL STATEMENTS The fIna￿la1 statements of the charitable company, whSch Is a publlc benefrt entity under FRS 102, have bee prepared In accordance wlth ihe Charlties SORP IFRS 1021 'Accountlng and Reporting by Charities.. Statement of R￿0MMended Prattice appllcable to charities preparin8 thelr accounts In aCCOfdance wlth the Financlal Reportlng Standard applicable In the UK and Republlc of Ireland IFRS 1021 leffectlve l January 20191,. Flnanclal Reportln8 Standard 102 'The Financlal Reportlng Standard appllcable In the UK and Republic of Ireland, and the Companles Art 2006. The ftnanclal statements have been prepared under the historical cost conventlon. FINANaAL REPORTING STANDARD 102- REDUCED DISCLOSURE EXEMPTIOMS The charitable company has taken advantage of the followlng dlsc105ure exemptlon In preparlng these financlal Statement5, as permltted by FRS 102 'The Financial Reportin8 Standard appllcable In the UK and Republlc of Ireland,: the reqUIrem￿tS of Section 7 Statement of Cash Flow5. INCOME All incorne Is re¢oBnlseil in the Statement of FSnanclal ￿t￿ltieS once the charity has entltlement to the funds, It Is probable that the Income will be re¢elved and the amount can be measured rellably. Voluntary Income ￿ee1Ve￿ by way of gr3nt5, donations and ￿ftS Is Included In full In thè Statement of Flnanclal Actlvitleswhen rpcpSvable. Grants, where entitlernent 15 not conditional on the dellvery of a spetlf performance bv the charity, are reco8nlsed when the charity become5 unconditlonally entltled to the grant. Investment Income Is Included where recelvablè. Incomlng resources from grants, where related related to performancè and 5peciflc dellverables, are accounted lor a5 the charSty earn5 the rl8ht to conslderatlon by performancè. EXPENDITURE Llabilities are reco8nlsed as expendlture as soon as there 1$ 8 legal or constructlve obllgatlon committing the charity to that expenditure, It Is probable that a transfer of econom1¢ beneffts wlll be requSred In settlement and the arrK¢uTrt of the obll8atlon can be measured reliably. Expenditure Is accounted for on an accrua15 b3515 and has been classilled under heading5 that aggregate all cost related to the cate80ry. Where costs cannot be dlreLtly attributed to partlcular headlngs they have been allocated to activitie5 on a basls conslstent wlth the use of resources. Governance costs Include those costs associated wlth meeting the corsstitutlonal and statutory Tequirernents of the charlty and Include fees and costs Ilnked to the strategic mana8ement of the charty. BASIC FINANaAL ASSETS Baslc flnancial assets, whlch indude debtors and cash and bank balances, are Inftially measured at transattlon price Includlng transaction costs and are subsequently carried at arwrtlsed cost uslng the effectlve interest method unle$5 ihe arra￿ement constitutes a financing transKtion, where the transaction is measured at the present value of the future recelpts discounted at a market rate of Interest. Flnancial assèts receivable within one vear are not amortised. Page 9 contlnued... LIME SAINTS PRESCHOOL sfouRBRIOGE MANAGEMENT COMMITfEE LTD NOTES TO THE FINANCIAL sfATEMENTS- conllnued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLiaES- contlnued ÉXPENDITURE CLASgFICATION OF FINANCIAL LIABIL111ES Basic flnanclal liabillties, includln8 creditors and bank loans a￿ ¢lassffied as debt, are InStlally recognlsed at transaction pilce unless the arrangement constitute5 a financln8 transactlon. where the debt Instrument is measured at the present value of the future payments discounted at market fate of Interest. Financlal Ilabllltlès ¢lasslfied as payable wlthln one year are not amort15ed. Debt instruments are subsequently carrled at amortlsed c05t. usln8 the effectlve Interest rate rnethod. Trade eredltors are obllgatlon5 to pay for goods or servlces that have been acqulred In thè ordlnary course of bu51ness from suppllers. Arnounts payable are classlfled as current IlabllStles if payrnent Is due withln one year or less. If noL they are presentéd as non