REGISTERED COMPANY NUMBER: 08546794 IEn8land and Wales) REGISTERED CHARITY NUMBER: 1153217 Re ort of the Trustees and Unaudited Financial statements for the Year Ended 31 Au ust 2025 for Robin Preschool Chapman Robin50n and Moore Limited 30 8ankside Court Stationfields Kidlington Oxford OXS IIE
Robin Preschool Contents of the Financial Statements for the Year Ended 31 Au ust 2025 Page Report of the Trustees Independent Examiner'5 Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements io to 14 Oetailed Statement of Financial Activities 15
Robin Preschool Re ort of the Trustees for the Year Ended 31 Au ust 2025 The trustees who are also directors of the charity for the purposes of thè Companlès Art 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charitie5.' Statement of Recommended Practlce applicable to charities preparing thelr account5 In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJEcfivES AND ACTIVITIES Objectives. Artivities and Public Beneflt The charity's objectives and principal activities are to enhan the development and education of chlldren 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 activities of the group, ensuring that the group offers opportunitie5 for all children. 21 Encouraging the study and identifying the needs of the children and their families and promotin8 interèst in the recognitlon of any needs in the local area,. and 31 Instl8atin8 and adherlng to furthering the aims of the Early Years Alliance. Slgnificant activities The Pre-school continues to strive towards an Ofsted 'strong" standard. The Pre-school has been very popular this year and has been at capacity for most of the year with a waiting list for those wanting to join. The Pre-school has continued to build on the excellent relation5h>p with the Edward Feild School and cooperate5 wlth them for a smooth tran51tion into reception and has links with their pastoral and SENCO leads. The Pre-school manager runs famlly links courses to support parents and their children which often extends outside the Pre-school setting. The Pre-school continues to improve the learning environment and develop the (continued professional developmentl CPD of its staff. Managers and Directors work with staff towards their CPD, allowing each member of staff to identify areas of specialism. Inset days have been introduced for staff training and ¢urrSculum planning. The Pre-school offers weekly forest school activities for the children. The Pre-school engages with familie5 in Specialist events such as performanees, sports week and keyworker meetings. Page I
Robin Preschool ort of the Trustees for the Year Ended 31 Au ust 2025 oBJEIVEs AND ACTIVITIES Publ1¢ benefit The Trustee5 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 Trustees believe that all of the charity's artivities furthered its charitable purposes for the public benefit. STrATEfjIC REPORT Achievements and performance Financial review Flnanclal posltlon The charity incurred a surplus for the year of £35,54412024 surplus £45,156) whilst its net assets increased from £161,607 to £197,151. At the end of the year, the charity had cash and bank reserves of £193,13112024 £153,671). Reserves policv It is the policy of the charlty to maintain tsnrestrlcted funds. which are the free resetves of the charity. The Trustees oversee the level of income and resèrve5 held and consider whether they are sufficient in order that the charity meets Its needs effettively. Golng concern The trustees are confident of the èbllity o* the charity tri continue as a going concern in the foreseeable future. Future plans Thè Pre-school has liaised with Edward Feild Primary School as it transitioned to an academy. STRUCTURE, GOVERNANCE ANO MANAGEMENT Governing document The charity is controlled by it5 governing document, a deed of trust, and constitutes a Ilmited company, limited by gtjarantee. as defined by the Companies Act 2006. Pa8e 2
Robin Preschool Re ort of the Trustees for the Year Ended 31 Au ust 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Structure, Governance and Management The charity was originally established as Robin Playgroup (charity number '.10310001 and governed by a constitution adopted on 19 November 1993 and updated on 15 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 8uarantee. The company (company number: 084567941 was incorporated on 28 May 2013 and obtained charitable status from the Charity Commission on 2 August 2013 Icharity number.. 11532171. The charitable company continues the charitable activities 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 delegatlon is in place and day to day reSPOF15ibility for the provision of the seryices 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 interview process Is followed. R5sk management The trustees have examined the major risk5 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 rlsk presented to the preschool is to financial sustainability. The Pre-school has worked with Edward Feild School during the acedemisation process to ensure that the Pre-school'5 best interests are represented and dSsruptions are minimi5ed. REFERENCE AND ADMINISTRATIVE DETAIL5 Registered Company number 08546794 (England and Walesl Reglstered Charlty number 1153217 Registered office CIO Edward Feild Primary School Bicester Road Kidlington Oxfordshire OXS 2LG Page 3
Robin Preschool ort of the Trustees for the Year Ended 31 Au ust 2025 Trustee5 I C Cheung Ireslgned 28111120241 L C D Partrldge (resigned 2813120251 E 8rown E Tanner C Tolley C Caple (appointed 1417120251 8 Kaur (appointed 2712120251 E Burns (resigned 2511120251 Independent Examiner Paul Skinner FCCA Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 IJE This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Report of the trustees, incorporating a stra company dirertors, on . gic report, approved by order of the board of trustees. as the and signed on the board's behalf by.. E Brown- Trustee Page 4
Inde endent Examiner'5 Re Robin Preschool ort to the Trustee5 of Independent examlner's report to the trustees of Robln Preschool I'the Company'l I report to the charity trustees on rny examination of the account5 of the Company for the year ended 31 August 2025. Responsibilities and basis of report As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the aCContS in accordance with the requirements of the Companies A¢t 20061'the 2006 Act'l. Having sat15fled myself that 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 as carried out under Section 145 of the Charities Act 2011 I'the 2011 Att'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 Examlner'5 Re Robin Preschool ort to the Trustees of Independent e¥amlner'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 examlnation because l am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have cornpleted my examination. I confirm that no matters have come to my attention in connection with the examination givin8 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 2W6 Act other than any requirement that the accounts give a true and fair view whith Is not a matter considered as part of an independent examination,. or the accounts have not been prepared in accordance with the methods and principle5 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 Republlc of Ireland IFRS 10211. I have no concern5 and have come across no other matters in connertion 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. Paul Skinner FCCA The Asstsciation of Chartered Certified Accountants Chapman Robin50n and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 IJE Date.. Page 6
Robin Preschool Stateent of Financial Activities for the Year Ended 31 Au ust 202 3118125 Total funds 3118124 Total funds Unrestrlcted fund Restricted funds Note5 INCOME AND ENDOWMENTS FROM Charitable activities Charitable activities 335,148 5.353 340,501 305,239 Investment income 2,590 2,590 2,288 Total 337,738 5,353 343,091 307,527 EXPENDITURE ON Charltable actlvitles Charitable activities 304,678 2,869 307,547 262,371 INCOME 33,060 2,484 35,544 45,156 RECONCILIATION OF FUND5 Total funds brought forward 160,432 1.175 161,607 116,451 TOTAL FUNDS CARRIED FORWARD 193,492 3,659 197.151 161,607 The notes fonn part of these financial statements Page 7
Robin Preschool Balance Sheet 31Au ust 2025 3118125 Total funds 3118124 Total funds Unrestricted fund Restricted funds Notes FIXED ASSETS Tangible assets 760 27 CURRENT ASSETS Debtors Cash at bank and in hand 4,238 189,472 4,238 193,131 9,485 153,671 3,659 193,710 3,659 197,369 163,156 CREDITORS Amount5 falling due within one year 19781 19781 11,5761 NET CURRENT ASSETS 192,732 3.659 196,391 161,580 TOTAL ASSETS LESS CURRENT LIABILITIES 193.492 3,659 197,151 161,607 Ngf ASSETS 193,492 3.659 197,151 161,607 FUNDS Unrestricted funds Restricted funds.. Oxfordshire County Council Voucher5 for vulnerable parents Early years expansion grant H Holland-oakes Donation io 193.492 160,432 806 1.333 1,470 50 1,175 3,659 1,175 TOTALfUNDS 197,151 161.607 The charitable company is entitled to exemption from audit under Section 477 of the Companies Art 2006 for the year ended 31 August 2025. The members have not required the company to obtain an audlt of its financial Statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006. The notes fomi part of these financial statements Page 8 continued...
Robin Preschool Balance Sheet- contlnued 31Au ust 2025 The trustees acknowledge their re5ponsibilitie5 for ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial Statements which give a true and fair view of the 5t3te of affairs of the charitable company as at the end of each financial year and of it5 surplv5 Qr deficit for each financial year in accordance with the requirements of Sectlon5 394 and 395 and which otherwise comply with the requirement5 of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable companv. Ibl These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ..21. l .o..&.i. l6............ and were slgned on its behalf by: E Brown- Trustee The notes form part of these financial statements Page 9
Robin Preschool Notes to the Financial Statements for the Year Ended 31 Au ust 2025 ACCOUNTING POLICIES Basls of preparlng the financlal 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 IFRS 1021 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charitie5 preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20191,, Financial Reportlng Standard 102 'The Flnanclal Reportlng Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prèpared under the historical cost convention. Income All income is 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. Expenditure Liabilities are recognised as expenditure as soon as there Is a legal or construrtive 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. Tangible fixed assets Depreciation is provlded at the following annual rates In order to wrlte off each a55et over its estimated useful life. Imprtsvements to property Plant and machinery Fixtures and fittings Computer equipment 20% on cost 20% on c05t 20% on Cost 33% on cost Taxatlon The charity is exempt from corporatlon tax on its charitable artlvities. Fund attountlng Unrestricted fvnds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restrl¢ted purposes within the object5 of the charltv. Restrictions arise when specified by the donor or when fund5 are raised for particular restricted purposes. Page 10 tontinued...
Robin Preschool Note5 to the Financial Staternent5 continued for the Year Ended 31 Au ust 2025 ACCOUNTING POLICIES- contlnued Hire purchase and leasing commitments Renta15 paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Pension costs and other post-retirement benefit5 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 3118125 3118124 Oeposft account interest 2,590 2.288 INCOMVIEXPENDITUREI Net incomellexpendlturel Is stated after charging/lcreditlngl.. 3118125 3118124 Depreciation - owned assets Other operating leases 217 23,546 668 24,791 TRU5TEES' REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for thè year ended 31 August 2025 nor for the year ended 31 August 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. Page 11 continued...
Robin Preschool Notes to the Financial Statements- continued for the Year Ended 31 Au ust 2025 STAFF COSTS The average monthly number of employee5 during the year was as follows.. 3118125 13 3118124 13 General staff Management 15 15 No employees received emoluments in exce55 of £60,000. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL A[VITIEs Unrestricted fund Restricted fund5 Total funds INCOME AND ENDOWMENTS FROM Charitable actlvltles Charitable activities 301,658 3.581 305,239 Investment income 2,288 2,288 Total 303,946 3,581 307,527 EXPENDITURE ON Charitable artivitles Charitable activities 259,960 2.411 262,371 NET INCOME 43,986 1.170 45,156 RECONCILIATION OF FUND5 Tot31 funds brought forward 116,446 116,451 TOTAL FUNDS CARRIED FORWARD 160,432 1,175 161,607 Page 12 contlnued...
Robin Preschool Not S to th Financial Statements continued for the Year Ended 31 Au ust 2025 TANG18LE FIXED ASSETS Improvements to property Fixtures and fittings Plant and machinery Computer equipment Totals COST At I September 2024 Additions 4,445 50.755 1,788 950 8,328 65,316 950 At 31 August 2025 4,445 50,755 2,738 8,328 66,266 DEPRECIATION At I September 2024 Charge for year 4,418 27 50,755 1.788 190 8,328 65,289 217 At 31 August 2025 4,445 50,755 1,978 8,328 65,506 NET BOOK VALUE At 31 August 2025 760 760 At 31 August 2024 27 27 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3118125 3118124 Trade debtors Other debtors Prepayrnents 2,463 iii 1,776 3,414 4.416 1,655 4,238 9,485 Page 13 continued...
Robin Preschool ote to the Financial Statements- contlnued for the Year Ended 31 Au ust 2025 CREDITORS.. AMOUNTS FALUNG DUE WITHIN ONE YEAR 3118125 3118124 Pension payable Deferred government grants 978 829 747 978 1,576 io. MOVEMENT IN FUNDS Details Df restricted funds in the year are as follows.. Openlng 0110412024 £1,175 Closing 3110312025 £806 Income £5,355 EJEpense Oxfordshire CC ISENI Household voucher5 for Vulnerable Parents OCC- Early year5 expansion grant Re5tri¢ted Donations £5,724 £0 £4,287 £2,954 £1,333 £0 £0 £1,470 £1,000 £0 £950 £1,470 £50 Total restricted fund5 £1,175 £12,112 £9,628 £3,659 11. RELATED PARTY DISCLOSURES During the year, the charity reimbursed expenses incurred by trustees in the course of carrying out their duties. No trustees received remuneration for their 5ervices12025.. £nill. The total expenses reimbursed to trustees and related parties during the year were a5 follows.. Ellse Tanner (Trusteel Reimbursed expenses totalling £341.07 Emily Brown (Trusteel - Reimbursed expense5 totalling £1.288.59 All expenses were incurred wholly and exclusively for the purposes of the charity and were reimbursed in accordance with the charitls expense policy. There were no amounts outstanding at the year end12025.. £nill. All transactions were conducted on an arm's length basis. Page 14
Robin Preschool Detailed Statement of Financial Activities for the Year Ended 31 Au ust 2025 3118125 3118124 INCOMEAND ENDOWMENT5 Investment Income DepDSIt account interest 2,590 2,288 Charitable activities Fees Nursery Educatlon Funding Other Grants Donations and fundraising 38,764 296.877 665 1,47 2.725 72,495 228.295 2,964 1.485 340.501 305.239 Total Incomlng resources 343,091 307,527 EXPENDtTURE Charttable actlvltles Wages Pension costs Staff training Premises cost5 Advertising Accountancy fees Legal and professional fees Catering costs Other costs IT costs Depreciation of tangible flxed assets 254,328 4,448 1,595 23,546 116 1,759 2.029 308 15,710 3,491 217 215,511 3,619 12 24,791 78 1,447 500 96 11,948 3,701 668 307,547 262.371 Total resources expended 307,547 262,371 Net Income 35,544 45,156 This page does not form part of the statutory financial Statements Page 15