REGISTERED COMPANY NUMBER: 08546794 (England and Wales) REGISTERED CHARITY NUMBER: 1153217 Re ort of the Trustees and Unaudited Financial Statementsforthe Year Ended 31 Au ust 2024 for Robin Preschool Chapman Robinson and Moore Limited 30 B?nkside Court Stationfields Kidlington Oxford OX5 IJE
Robin Preschool Contents of the Financial Statements forthe Year Ended 31 Au ust 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements io to 16 Detailed Statement of Financial Acttwties 17
Robin Preschool ort ofthe Trustees forthe Year Ended 31 Au ust 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the financial statements of the charity for the year ended 31 August 2024. The trustee5 have adopted the provisions of 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 1021 leffertive l January 2019). OBJEcfivES AND AcllviTIES Objectives, Actlvities and Public Benefrt The charity's objectives and principal activities are to enhance the development and education of children under statutory school age by: 11 Offering appropriate play facilities. together with the involvement of parents to take responsibility for and to become involved with the activitie5 of the group, ensuring that the group offers opportunities for all children; 21 Encouraging the study and identifying the needs of the children and their families and promoting interest in the recognition of any needs in the local area; and 3) Instigating and adhering to furthering the aims of the Eady Years Alliance. Significant artlvlties The Pre-school continues to strive towards an Ofsted 'Outstsnding' rating. The Pre-school ha5 been very popularthis year and has been at capacttyfor most of the yearwith a waiting list for those wanting to join. The Pre-school has continued to build on the excellent relationship with the Edward Feild School and cooperate5 Wlth them for a smooth transition into reception and has links with their pastoral and SENCO leads. The Pre-school manager now runs family links courses to support parents and their children which often extend5 outside the Pre-school setting. The Pre-school continues to improve the learning environment and develop the (continued professional development) CPD of it's staff. Managers and Directors work with staff towards their CPD. allowing each member of staff to identify areas of specialism. The Pre-school offer5 weekly forest school activities for the children. The Pre-school engages with families in specialist events such as performance5, Sports week and animal visits. Public benefrt The Trustees confirm that they have complied with their duty under the Charities Act 2011 to have regard to public benefit guidance published by the Charity Commission. The Trustee5 believe that all of the charity's actFVities furthered its charitable purposes for the public benefit. STRATEGIC REPORT Page I
Robin Preschool Re ort of the Trustees forthe Year Ended 31 Au ust 2024 STRATEGIC REPORT Financial review Financial position The charity incurred 3 surplus for the year of £45,156 (2023 deficit £7061 whilst its net assets increased from £116,451 to £161,607 At the end of the year, the charity had cash and bank reseprfes of £153.671 {2023 £110,599). Reserves pollcy It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity. The Trustees oversee the level of income and reserves held and consider whether they are sufficient in order that the charity meets its needs effectively. Going concern The trustees are confident of the ability of the charity to continue as a going concern in the foreseeable future, Future plans The Pre-school has liaised with Edward Field Primary School as it transitioned to an academy. STRucfuRE. GOVERNANCE AND MANAGEMENT GovemlnE document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee. 35 defined by the Companies Act 2006. Structure, Governance and Management The charity was originally established as Robin Playgroup (charity number :1031000} and governed by a constitution adopted on 19 November 1993 and updated on IS October 2012. The Trustees resolved that it was in the interests of Robin Playgroup to convert from an unincorporated association to a charitable company, limited by guarantee. The company (company number: 084567941 was incorporated on 28 May 2013 and obtained charitable status from the Charity Commission on 2 August 2013 Ichartty number: 1153217). The charitable company continues the charitable actNlties of the old charity. The Trustees meet at least three times a year and are responsible for the strategic direction and policies of the charity. A scheme of delegation is in place and day to day responsibility for the provision of the service5 is that of the Manager. Deputy Manager and Administrator. The decision for the appointment of the new trustees takes place at the board meetings and a formal inteNiew process is followed. Page 2
Robin Preschool Re ort ofthe Trustees for the Year Ended 31 Au ust 2024 STRucfuRE, GOVERNANCE AND MANAGEMENT Rlsk management The trustees have examined the major risks which the charity faces and confirm that systems have been established so that the necessary steps can be taken to lessen these risks. The Pre-school follows all Pre-school Alliance policies. The main risk presented to the preschool is to financial 5UStainabilty. The Pre-school has worked with Edward Field School during the acedemisation process to ensure that the Pre-school's best interests are represented and disruptions are minimised. REFERENCE AND ADMINISTRATIVE DEfAILS Registered Company number 08546794 (England and Wales) Reglstered Charity number 1153217 Registered office CIO Edward Feild Primary School Bicester Road Kidlington Oxfordshire OX5 2LG Trustees J Ccheung N E Eagle (resigned 221312024} J E Mason Iresigned 2213120241 L C D Partridge S Wroblewski Iresigned 131212024} E Brown M Murphy {resigned 1416120241 E Tanner (appointed 141612024) C Tolley {appointed 141612024) Independent Examlner Alan P. Sowden FCCA.CTA Chapman Robin50n and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 IJE Page 3
Robin Preschool Re ort of the Trustees forthe Year Ended 31 Au ust 2024 This report has been prepared in accordance with the special provisions of Part 15 of the Companies Att 2006 relating to small companies. Report of the trustees, incorporatin company directors, on .. a strategic pOrt, approved by order of the board of trustees, a5 the . and signed on the board's behalf by: E Tanner- Trustee Page 4
Inde endent Examiner's Re Robin Preschool ort to the Trustees of Independent examiner's report to the trustees of Robin Preschool ('the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024. Responsibilitles and basls of report As the charity'5 trustees of the Company {and also tts directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l. Having satisfied myself thzt the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts a5 carried out under Section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act. Page 5
Inde endent Examiner's Re Robin Preschool ort to the Trustees of Independent examiner's statement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am 3 member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe- accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records- or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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- or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ire13nd (FRS 102)). I 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. a- ftk. .J Alan P. Sowden FCCA,CTA The Association of Chartered Certified Accountants Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 IJE Date: ...... Page 6
Robin Preschool Statement of Financial Activities for the Year Ended 31 Au U5t 2024 3V8124 Total funds 3118123 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDoWMEPs FROM Charitsble activities Charitable activities 301.658 3,581 305,239 238.500 Investment income 2,288 2,288 I,ioo Total 303,946 3.581 307,527 239,600 EXPENDITURE ON Charitable activities Charitable activities 259,960 2.411 262,371 240.306 NET INCOME/(EXPENDITURE) 43,986 1,170 45,156 17061 RECONCILIATION OF FUNDS Total funds brought forward 116.446 116,451 117,157 TOTAL FUNDS CARRIED FORWARD 160.432 1,175 161,607 116,451 The notes fomi part of these financial statements Page 7
Robin Preschool Balance Sheet 31Au ust 2024 3118/24 Total funds 3118123 Total funds Unrestricted Restricted fund fund Notes FIXED ASSErs Tangible assets 27 27 695 CURRENT ASSETS Debtors Cash at bank and in hand 9,485 153,671 5,886 110.599 151.749 1.922 161,234 1,922 163,156 116,485 CREDITORS Amountsfalling due within one year (829) {7471 11,576) 17291 NET CURRE ASSErs 160,405 1,175 161,580 115,756 TOTAL ASSEfs LESS CURRENf UABILTnES 160.432 1,175 161,607 116,451 NET ASSETS 160.432 1,175 161,607 116,451 FUNDS Unrestricted fund5 Restricted funds io 160.432 1,175 116,446 TOTAL FUNDS 161,607 116.451 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 forthe year ended 31 August 2024. The members have not required the company to obtain an audit of its financial statement5 for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the charwtable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and {bl preparing financial Statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far a5 applicable to the charitable company. The notes form part of these financial statements Page 8 continued...
Robin Preschool Balance Sheet- continued 31Au ust 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companie5 Subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on . and were Signed on its behalf by- E Tanner- Trustee The notes form part of these financial statements Page 9
Robin Preschool Notes tothe Financial Statements forthe Year Ended 31 Au ust 2024 ACCOUNTING POLICIES Basi5 of preparing the financial statements The financial statements of the charitable company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance wtth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income 15 recognised in the period to which it belongs in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ExpendÈture Liabilitie5 are recognised as expenditure as soon as there is a legal or construttive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation Can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tanglble fixed assets Depreciation 15 provided at the following annual rates in order to write off each asset over its estimated useful life. Improvements to property Plant and machinery Fixtures and fittings Computer equipment 20% on cost 20% on cost 20% on cost 33% on c05t Taxation The charity is exempt from corporation tsx on its charitable activities. Fund accounting Unre5tritted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purp05e5. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Ststement of Financial Activities on a straight line basis over the period of the lease. Page 10 continued...
Robin Preschool Notes to the Financial Statements - continued forthe Year Ended 31 Au ust 2024 AccouNfiNG POLICIES- contlnued Pension costs and other post-retirement beneffts The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension Scheme are charged to the Statement of Financial Activities in the period to which they relate. INVESTMENT INCOME 3118124 3118/23 Deposit account interest 2,288 i.ioo NET INCOME/IEXPENDITURE) Net income/lexpenditure) is stated after charging/lcrediting): 3V8124 3118123 Depreciation- owned assets Other operating leases 668 24.791 23,896 TRusfEES' REMUNERATION AND BENEFTf5 There were no trustees, remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023. STAFF COSTS The average monthly number of employees during the year was as follow5: 3118124 13 3118/23 14 General staff Management 15 No employees received emoluments in excess of £60,000. Page 11 continued...
Robin Preschool Notes to the Financial Statements- continued for the Year Ended 31 Au U5t 2024 COMPARATIVES FOR THE sfATEMErir OF FINANaAL ACr[VlEs Unrestritted Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Charitable activities Charitable activities 220.456 18.044 238.500 Investment income 1,100 1,100 Total 221,556 18,044 239,600 EXPENDtruRE ON Charitable activities Charitable activities 221.337 18,969 240,306 INCOMEI{EXPENDITURE) Transfers between funds 219 8,122 19251 (8,1221 17061 Net movement in fund5 8.341 {9,0471 {7061 RECONCILIATION OF FUNDS Total funds brought fonvard 108.105 9.052 117,157 TOTAL FUNDS CARRIED FORWARD 116,446 116,451 Page 12 continued...
Robin Preschool Notes to the Financial Statements- continued forthe Year Ended 31 Au ust 2024 TANGIBLE FIXED ASSETS Improvements to property Fixtures and fttings Plant and machinery Computer equipment Totals COST At I September 2023 and 31 August 2024 4,445 50.755 1,788 8,328 65.316 DEPRECIATION At I September 2023 Charge for year 4,391 27 50,204 551 1.703 8,323 64,621 668 At 31 August 2024 4,418 50.755 1,788 8,328 65,289 NET BOOK VALUE At 31 August 2024 27 27 At 31 August 2023 551 85 695 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31/8/24 3118123 Trade debtors Other debtors Prepayment5 3,414 4,416 1.655 5,170 716 9.485 5,886 Page 13 continued...
Robin Preschool Notes to the Financial Statements- continued forthe Year Ended 31 Au ust 2024 cREDORS. AMOUNTS FALLING DUE wrrHIN ONE YEAR 3118124 3118123 Pension payable Deferred government grants 829 747 729 1.576 729 10. MOVEMENT IN FUNDS Net movement in fund5 At 3118124 At 119123 Unrestrlrted funds General fund 116,446 43,986 160,432 Restrlcted funds Oxfordshire County Council 1.170 1,175 TOTAL FUNDS 116,451 45,156 161,607 Net movement in funds, included in the above are as follows: Incoming resources Resour5 expended Movement in funds Unre5trirted funds General fund 303,946 1259,960) 43.986 Restricted funds Oxfordshire County Council 3,581 {2,411} 1,170 TOTAL FUNDS 307,527 {262,371) 45,156 Page 14 continued...
Robin Preschool Notes to the Financial Statements- continued forthe Year Ended 31 Au Ust 2024 10. MOVEMENT IN FUNDS- continued Comparatives for movement In funds Net movement in funds Transfers between funds At 3118123 At 119122 Unrestricted funds General fund 108,105 219 8,122 116,446 Restrirted funds Oxfordshire County Council 9.052 (925) 18,122) TOTAL FUNDS 117,157 {706) 116,451 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unre5trirted fitn(ts General fund 221,556 {221,337} 219 Restricted funds Oxfordshire County Council 18,044 {18,969) 1925} TOTAL FUNDS 239.600 1240,3061 1706) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 3118124 At V9122 Unrestricted funds General fund 108,105 44,205 8,122 160,432 Restricted funds Ox*ordshire County Council 9,052 245 {8,1221 1.175 TOTAL FUNDS 117,157 44.450 161,607 Page 15 continued...
Robin Preschool Notes to the Financial Statements- continued forthe Year Ended 31 Au ust 2024 10. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 month5 Combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in fund5 Unrestrltted funds General fund 525.502 1481.297) 44,205 Restricted funds Oxfordshire County Council 21,625 {21,380) 245 TOTAL FUNDS 547,127 1502,6771 44,450 11. RELATED PARTY DISCLOSURES There were no transactions With lated parties during the year. Page 16
Robin Preschool Detailed Statement of Financial Activities forthe Year Ended 31 Au Ust 2024 3118/24 31/8/23 INCOME AND ENDOWMEf+lTS Investment income Deposit account interest 2,288 1,100 Charltable actlvltles Fees Nursery Education Funding Other Grants Donations and fundraising 72,495 228.295 2,964 49,899 182.901 3,235 500 1,965 1,485 305,239 238,500 Total Incomin8 resource5 307,527 239,600 EXPENDITURE Charitable activities Wages Pension costs Staff training Premises costs Advertising Office costs Accountancy fees Legal and professional fees Catering costs other costs IT costs Depreciation of tangible fixed assets 215,511 3,619 12 24,791 78 202,039 3.115 77 23,896 81 194 1,357 218 463 5,754 2,267 845 1,447 500 96 11,948 3,701 262.371 240.306 Total re50urce5 expended 262,371 240,306 Net income/{expenditure) 45.156 17061 This page does not form part of the ststutory financial statements Page 17