2024-08-31-accounts - Steeple Aston Pre-School

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Steeple Aston Pre-School

Registered Charity Number: 1157941

Fir Lane Steeple Aston Bicester Oxfordshire OX25 4SF

Report of the trustees for the year ended 31st August 2024

The trustees present their annual report together with financial accounts for the year ended 31[st] August 2024 and confirm that they comply with the requirements of the Charities Act 2011.

Trustees during the year:

Bryony Rowcliffe - Chair
• Rupert Alesbury - Treasurer • Sophie Speight - Secretary • Paul Moorhouse - Safeguarding Lead • Helen Williams - Trustee • Angela Kirchner - Manager • Helena Juckes - Trustee (Resigned)

Governance

The pre-school is governed, for the public benefit, in accordance with a formal constitution.

The appointment of trustees is generally confirmed by members at the Annual General Meeting. It is sometimes necessary for new trustees to be appointed directly by the existing trustees at other times.

All trustees are volunteer parents of children who either attend the pre-school now or attended in the recent past. Trustees give their time for free and receive no financial benefit.

The trustees have formal roles and responsibilities and meet regularly (at least every 6 weeks) in a managing committee, which is also attended by the Pre-school Manager, Angela Kirchner.

The pre-school is a member of the Pre-School Learning Alliance.

The pre-school is inspected and approved by the LEA and Ofsted and works closely with Social Services where child welfare considerations warrant this.

The pre-school has in place, a number of policies and formal procedures, which are reviewed at least annually and are agreed by majority decision at committee meetings. Capital expenditure must be approved by the trustees.

Core Objectives

The pre-school’s overall objective is to enhance the development and education of children aged 2 to 4 in a parent-involved, community-based group and in particular, to make sure these children are well prepared for starting at primary school. (The majority of children attending the pre-school go on to Dr Radcliffe's Primary School located almost directly opposite.)

The overall wellbeing of the children is extremely important to the pre-school therefore they strive to provide a happy, safe, secure, and stimulating environment in order to develop the children's individual learning potential through structured play and social activities.

The pre-school actively promotes the importance of ‘learning through play’ principles both within the pre-school and for parents/carers to continue within the children's home environments.

The trustees consider that these purposes have been carried out for the public benefit in accordance with the guidance of the Charity Commission.

Operations, Staff Training, & Ofsted

Mrs Angela Kirchner leads the teaching staff and manages the pre-school. The pre-school operates on weekdays during term time, with the day split into three sessions, Early Birds, AM and PM sessions.

The pre-school ensures that all employees are fully supported and well trained so as to successfully meet the needs of all children in their care. The pre-school has supported studying for various NVQ qualifications, and all safeguarding courses are complete and up to date.

The pre-school’s premises, playground, and other outdoor areas are checked each day for health and safety risks and the building’s main structure is maintained to a high standard, both internally and externally.

The last Ofsted inspection was held on 9[th] November 2022 and the setting was rated as ‘Good’. The report is available on our website for all staff, parents and carers to consider.

Fundraising Activities

The fundraising team was led during this past academic year by Helena Juckes. All those assisting in the PreSchool's fundraising activities volunteer their time to create and deliver fundraising events outside the school day. The varied events are targeted at children, parents & carers at Pre-School as well as those in the wider community.

The Pre-School’s staff also play a fundamental part in raising much-needed funds for the Pre-School via fundraising initiatives within the school day such as sponsored events with the children.

Fundraising efforts for the 2023-24 academic year raised £7,104 (£4,150 net of related fundraising costs). This figure was made up of various events that took place over the academic year:

Film Nights
Summer Circus
Christmas Wreath Making Workshop
Soft Play Events
Easter Fair
Christmas Hamper Raffle & sale of items at the Christmas Show
End of Year Party
Ice cream sales
Sponsored Scoot/Bike
Textile Recycling
Easy Fundraising
North Aston Organics Box Collection Point

The Pre-School also communicates regularly with parents and carers requesting donations of craft resources and the like to be used in activities with the children.

We are grateful to all those who volunteer their time to assist with our fundraising efforts. We have an exciting plan of events for the coming academic year and welcome those who would like to assist.

Finances

The accounts for the year ended 31 August 2024 have been prepared in accordance with the Charities SORP (FRS 102) by Modus Accountants, who also performed the required independent examination.

The accounts show net income for the year of £8,300, an increase of 28% from the previous year. This surplus went entirely towards capital expenditure in the year, as described below.

There was a 25% increase from the previous year in income from the pre-school’s core education activities. This was due partly to a rise in the session fees charged by the pre-school. Additional “early birds” sessions introduced in the year also contributed to this rise in income.

Total income from fundraising and donations increased by 74% from the previous year, although this rise was somewhat offset by an increase in fundraising costs relating to events held in the year. £2,000 of restricted donations were spent towards their intended purpose (playground improvements) during the year.

There was a 27% increase in operating expenditure from the previous year. This was largely due to increased staff costs, which were in turn due to a combination of pay rises and increased activity levels in the setting.

New playground equipment was purchased and installed during the year at a cost of nearly £11,000. This has been added to the pre-school’s fixed assets in the balance sheet rather than shown as an expense in the year. Most of this amount was paid to the supplier shortly after the financial year end, causing the creditors balance to be temporarily higher than usual at the year end.

If the outstanding payment for new playground equipment had been made before the year end, this would have resulted in a small net decrease in the pre-school’s closing cash balance from the previous year end.

As it is, the trustees deem the pre-school’s cash balance to be sufficient to meet its anticipated needs, and consider that the pre-school’s current financial position will allow it to continue its normal operations into the foreseeable future.

Signed on behalf of the trustees by

Bryony Rowcliffe Chair, Steeple Aston Pre-School 3[rd] December 2024

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Steeple Aston Pre-school Charity No 1157941
Company No n/a
Annual accounts for the period
Period end
Period start date 01/09/2023 To date 31/08/2024
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Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 *Reconciliation of* *funds:* S23 S24 Income and endowments from: Donations and legacies Income (Note 3) Charitable activities Investments Net income/(expenditure) before tax for the reporting period *Net movement in funds* Charitable activities Other recognised gains/(losses): Separate material expense item *Total* Recommended categories by activity Total funds brought forward Raising funds Separate material item of income Other Other *Total funds carried forward* *Total* Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Other trading activities Gains and losses on revaluation of fixed assets for the charity’s own use	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 8,384 2,000 - 151,837 - - - - - - - - - - - - - -	Total funds Prior year funds £ £ F04 F05
		10,384 5,951 151,837 121,612 - - - - - - - -
	160,222 2,000 -	162,222 127,563
	2,954 - - 149,645 - - 1,323 - -
		2,954 516 149,645 119,307 1,323 1,260
	153,922 - -	153,922 121,083

	6,300 2,000 -	8,300 6,480
	- - -	- -
	6,300 2,000 -	8,300 6,480
	- - -	- -
	6,300 2,000 -	8,300 6,480
	- - - 2,000 (2000.00) - - - - - - -	- - -
		- - - -
	8,300 - -	8,300 6,480
	49,677 - -	49,677 43,197
	57,977 - -	57,977 49,677

	Steeple Aston Pre-school	Steeple Aston Pre-school	Charity No Company No 1157941 n/a
Section B Balance	sheet
Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 *Total fixed assets* B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 *Total current assets* B10 Creditors: amounts falling due within one year (Note 20) B11 *Net current assets/(liabilities)* B12 *Total assets less current liabilities* B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 *Total net assets or liabilities* B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22	Unrestricted funds £ F01 - 25,725 - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - 25,725 - - - -	Total last year £ F05
				- 17,455 - -
	25,725	-	- 25,725	17,455
	- 1,300 - 48,037	- - - -	- - - 1,300 - - - 48,037
				- 4,844 - 38,392
	49,337	-	- 49,337	43,236
				11,014
	17,086	-	- 17,086

	32,252	-	- 32,252	32,222

	57,977	-	- 57,977	49,677
				- -
	- -	- -	- - - -

	57,977	-	- 57,977	49,677
	- 57,977	-	- - - 57,977 -	- - 49,677
	57,977	-	- 57,977	49,677

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Date of approval dd/mm/yyyy Print Name

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Signature of director authenticating accounts being sent to Companies House	Date dd/mm/yyyy Print name Signature

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable. the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable. going concern assumption doubtful; Where accounts are not prepared on a going Not applicable. concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 1.

note 1.
Yes* 
		* -Tick as appropriate
No*
*Please disclose:*
*(i) the nature of the change in accounting policy;*			Not applicable.
*(ii) the reasons why applying the new accounting policy*
*provides more reliable*	*and more relevant information;*		Not applicable.
*and*

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(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to Not applicable. periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

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Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes; Not applicable.
(ii) the effect of the change on income and expense or
Not applicable.
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable.
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1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes  * -Tick as appropriate No Please disclose: (i) the nature of the prior period error; Not applicable. (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and Not applicable. (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts. Not applicable.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change Not applicable. in accounting policy Reconciliation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts	(cont)
Recognition of income This is included in the accounts when receipt is probable and the amount receivable can These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  it is more likely than not that the trustees will receive the resources;  the monetary value can be measured with sufficient reliability. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Offsetting Grants and donations Note 2 Accounting policies This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Government grants The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Income from interest, The charity has incurred expenditure on support costs. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs 2.2 INCOME Donated goods In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Donated services and facilities Contractual income and performance related grants	Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a  Yes No N/a

Section C Notes to the accounts

(cont)

Recognition of income
This is included in the accounts when receipt is probable and the amount receivable can
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
 it is more likely than not that the trustees will receive the resources;
 the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Offsetting
Grants and donations
Note 2 Accounting policies
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
Government grants
The charity has received government grants in the reporting period
Legacies
Tax reclaims on
donations and gifts
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Income from interest,
The charity has incurred expenditure on support costs.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
2.2 INCOME
Donated goods
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Donated services and
facilities
Contractual income and
performance related
grants

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Grants with performance
conditions
2.4 ASSETS
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
Investments held for resale or pending their sale and cash and cash equivalents with a
i
d
f l
h
1
d
i
p
p
be measured reliably.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Intangible fixed assets
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
2.3 EXPENDITURE AND LIABILITIES
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Grants payable without
performance conditions
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
Deferred income
No material item of deferred income has been included in the accounts.
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
Income from membership
subscriptions
,
royalties and dividends
Heritage assets
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
Investment gains and
losses
Settlement of insurance
claims
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Governance and support
costs
Creditors
Redundancy cost
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Investments

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£200

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maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Debtors

The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

Current asset investments

They are valued at fair value except where they qualify as basic financial instruments.

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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

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Section C Notes to the accounts (cont)

Note 3 Income

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Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 8,384 2,000 10,384 5,951
and legacies: Gift Aid - -
Legacies - -
General grants provided by government/other
charities - -
Membership subscriptions and sponsorships
which are in substance donations
-
Donated goods, facilities and services - -
Other -
Total 8,384 2,000 - 10,384 5,951
Charitable Early years funding
activities: 78,439 78,439 72,664
Fees 73,398 73,398 48,948
- -
Other - -
Total 151,837 - - 151,837 121,612
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Coronavirus Job Retention Grant - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 160,222 2,000 - 162,222 127,563
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Not applicable.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Not applicable.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
Not applicable.
----- End of picture text -----

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Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Not applicable.

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CC17a (Excell 13 0211212024

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants* *that have been recognised in income.*	Oxfordshire County Council early years funding Total Not applicable. Description	This year Last year £ £ 78,439 72,664 - - - - - -
		78,439 72,664

Please give details of other forms of government assistance from which the charity has directly benefited. Not applicable.

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	Not applicable. Not applicable. Not applicable.	This year Last year £ £ - - - - - -
		- -

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

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CC17a (Excel) 16 0211212024

Section C Notes to the accounts (cont)

Note 6 Expenditure

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----- Start of picture text -----
Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds: Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
2,954 2,954 516
Fundraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds 2,954 - - 2,954 516
Expenditure on Staff costs 128,275 - - 128,275 104,891
charitable Property expenses
activities 9,743 - - 9,743 6,332
Office and support costs
11,627 - - 11,627 8,084
- - - - -
Total expenditure on charitable
149,645
activities - - 149,645 119,307
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
Total - - - - -
Other Accountancy 1,323 - - 1,323 1,260
Governance - - - - -
- - - - -
- - - - -
- - - - -
Total other expenditure 1,323 - - 1,323 1,260
TOTAL EXPENDITURE 153,922 - - 153,922 121,083
----- End of picture text -----

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Other information:

Analysis of expenditure on charitable activities

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----- Start of picture text -----
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
All income and expenditure relates to a single charitable
Activity 1 activity - Education.
Activity 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
Not applicable.
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts) Not applicable.
Where sums originally denominated in
foreign currency have been included in
expenditure, explain the basis on which those
sums have been translated into sterling (or
the currency in which the accounts are drawn
up). Not applicable.
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Description Total extraordinary items	Description	This year Last year £ £

		- - - - - - - -





		- -

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Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

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----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
----- End of picture text -----

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Total Description/name of party	This year Last year £ £ - - - - - - - - - - Balance held at period end
	- -

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Section C Notes to the accounts

Note 9 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

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----- Start of picture text -----
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
----- End of picture text -----

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

Not applicable.

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Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year Last year £ £ 600 600 0 0 0 0 723 660

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Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

Social security costs Other employee benefits Total staff costs Pension costs (defined contribution pension plan) Salaries and wages	This year Last year £ £ 125,291 105,523 833 - 175 2,151 1,543 - -
	128,275 106,891

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

*please enter 'true' in the box provided.*	*please enter 'true' in the box provided.*	*please enter 'true' in the box provided.*	*please enter 'true' in the box provided.*
No employees received employee benefits (excluding employer				True.
pension costs) for the reporting period of more than £60,000

Band			Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999




Please provide the total amount paid to					£31,118
key management personnel (includes
trustees and senior management) for
their services to the charity. For
specific amounts paid to trustees, see
Note 28.

11.2 Average head count in the year						This year Number		Last year Number
The parts of the charity in which the	Fundraising						-	-
employees work	Charitable Activities						9	9
	Governance						-	-
	Other						-	-
		Total					9	9
11.3 Ex-gratia payments to employees and others (excluding trustees)
*Please complete if an ex-gratia payment*	*is made.*
Please explain the nature of the
payment
Please state the legal authority or
reason for making the payment
Please state the amount of the payment
(or value of any waiver of a right to an
asset)
11.4 Redundancy payments
*Please complete if any redundancy or termination payment is made in the period.*
Total amount of payment

The nature of the payment (cash, asset
etc.)

The extent of redundancy funding at
the balance sheet date

Please state the accounting policy for
any redundancy or termination
payments

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Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in 2151 the SOFA as an expense Please explain the basis for allocating Not applicable. the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.

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Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

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----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 £ £
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - [ - ]
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions
*Yes* No *TOTAL GRANTS PAID* *My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.* *Other unanalysed grants* *Total grants to institutions in reporting period* Purpose Names of institution	*Please provide* *details of charity's* *URL.* *Provide details* *below* Total amount of grants paid £ - - - - - - - - - -
	-
	- -

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Section C Notes to the accounts (cont

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

		Freehold land & buildings £	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of			-	19,320	8,776	2,174	30,269
the year
Additions			-	-	10,842	-	10,842
Revaluations			-	-	-	-	-
Disposals			-	-	-	-	-
Transfers *			-	-	-	-	-
At end of the	year		-	19,320	19,618	2,174	41,111
14.2 Depreciation and		impairments
	**Basis	SL or RB		SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	** Rate			4%	12.5%	25%

At beginning	of the		-	5,682	5,850	1,283	12,815
year
Disposals			-	-	-		-
Depreciation			-	1,136	1,212	222	2,571
Impairment			-	-	-	-	-
Transfers*			-	-	-	-	-
At end of the	year		-	6,818	7,062	1,506	15,386
14.3 Net book value
Net book value at the			-	13,638	2,926	891	17,455
beginning of	the year
Net book value at the			-	12,501	12,556	668	25,725
end of the year

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14.4 Impairment

Not applicable. Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. 14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model. 14.6 Other disclosures (i) Please state the amount of borrowing costs, Not applicable. if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual Not applicable. commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying Not applicable. amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not

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Section C Notes to the accounts

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

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----- Start of picture text -----
Project Patents and Other Total
development trademarks
costs
£ £ £ £
At beginning of the - - - -
year
Additions - - - -
Disposals - - - -
Revaluations - - - -
Transfers * - - - -
At end of the year - - - -
15.2 Amortisation and impairments
Method of SL or RB SL or RB SL or RB SL or RB Straight Line
amortisation ("SL") or
Reducing
Balance
("RB")
Rate
At beginning of the - - - -
year
Disposals - - - -
Amortisation - - - -
Impairment - - - -
Transfers - - - -
At end of year - - - -
15.3 Net book value
Nat book value at the - - - -
beginning of the year
Net book value at the - - - -
end of the year
----- End of picture text -----*

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

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15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

==> picture [179 x 370] intentionally omitted <==

The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

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Section C Notes to the accounts (cont)

Note 16 Heritage assets	Note 16 Heritage assets	Note 16 Heritage assets
*Please complete this note if the charity has heritage*			*assets*
16.1 General disclosures for all charities holding heritage assets
(i) Explain the nature and scale of
heritage assets held.
(ii) Explain the policy for the
acquisition, preservation,
management and disposal of heritage
assets.
16.2 Cost or valuation
		Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
At beginning of the year		-	-	-	-	-
Additions		-	-	-	-	-
Disposals		-	-	-	-	-
Revaluations		-	-	-	-	-
Transfers *		-	-	-	-	-
At end of the year		-	-	-	-	-
16.3 Depreciation and impairments
	**Basis	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance
	** Rate

At beginning of the year		-	-	-	-	-
Disposals		-	-	-	-	-
Depreciation		-	-	-	-	-
Impairment		-	-	-	-	-
Transfers*		-	-	-	-	-
At end of year		-	-	-	-	-
16.4 Net book value
Nat book value at the beginning	of the	-	-	-	-	-
year
Net book value at the end of the year		-	-	-	-	-

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

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Carrying amount at the end of period Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation	At valuation Group A At cost Group B Total £ £ £ - - - - - - - - - - - - - - -
	- - -

16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	2015 2014 2013 2012 2011 £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	- - - - -
	- - - - - - - - - - - - - - - - - - - -
	- - - - -
	- - - - - - - - - - - - - - - - - - - -
	- - - - -

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Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents Listed investments Investment properties Social investment s Other Total - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	- - - - - -

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Total Listed investments Other investments Grand total (Fair value at year end+Cost less impairment) Social investments	Cost less impairment £ - - - - - - - - - Fair value at year end £ -
	- -

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

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(ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments

Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total

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----- Start of picture text -----
This year Last year
£ £
- -
- -
- -
- -
- -
- -
----- End of picture text -----

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information ).

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).

Terms and conditions eg interest rate, security provided

*Total* *Description* *Total* *Description*	This year £ Last year £

	This year £ Last year £

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==> picture [342 x 371] intentionally omitted <==

Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year

Amounts payable after more than 1 year

Amounts receivable within 1 year

Amounts receivable after more than 1 year

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

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Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

activities.
Charitable activities: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Other trading activities: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Other: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Total this year *Total previous year*	For distribution For resale For distribution For resale £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Stock Donated goods Work in progress
	- - - - -
	- - - - -

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year Last year £ £ 287 1,793 1,013 1,685 - 1,366
	1,300 4,844

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year Last year £ £ - - - - - -
	- -

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	This year Last year This year Last year £ £ £ £ - - - - - - - - 11,401 2,516 - - - - - 4,281 8,145 - - 1,041 41 - - 363 311 - - Amounts falling due within one year Amounts falling due after more than one year
	17,085 11,013 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Income is deferred when monies are received in advance before the related education services are delivered.

*Movement in deferred income account* Amounts released to income from previous periods Balance at the end of the reporting period Balance at the start of the reporting period Amounts added in current period	This year Last year £ £ 6,881 14,557 2,958 6,881 - 6,881 - 14,557
	2,958 6,881

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period

This year		Last year
£		£
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified)..

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

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Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

Not applicable. Not applicable.

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02/12/2024

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.

possibility of their existence is remote.
Description of item including its legal nature.	Estimate of financial effect
Please describe any security provided in
connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

02/12/2024

Section C Notes to the accounts (cont)

Other Short term deposits Cash at bank and on hand Total Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date)	This year Last year £ £ - - - - 48,037 38,392 - - 48,037 38,392

CC17a (Excel)

02/12/2024

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

Not applicable. Not applicable.

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

02/12/2024

Section C Notes to the accounts (cont

Note 26 Events after the end of the reporting period

Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

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CC17a (Excel)

02/12/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet - - - - - -
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency  
If yes, please state the basis on which the assets and/or liabilities have been translated into
sterling (or the currency in which the accounts are drawn up).
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CC17a (Excel)

02/12/2024

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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Fund balances carried forward include assets and liabilities denominated in a foreign currency

	Yes*		No*
			

CC17a (Excel)

02/12/2024

Section C Notes to the accounts (cont) Note 27 Charity funds (cont)

27.3 Transfers between funds

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----- Start of picture text -----
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
27.4 Designated funds
Planned use Purpose of the designation Amount
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CC17a (Excel)

02/12/2024

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Please give details of why remuneration or other
employment benefits were paid.
Name of trustee
Legal authority (eg
order, governing
document)
If a third party has been reimbursed for providing one or
more trustees, state the nature of the payment and
amount of the reimbursement.
State the number of trustees to whom retirement benefits
are accruing under a defined contribution pension
scheme.
Where an ex gratia payment has been made to a trustee,
provide an explanation of the nature of the payment.

Last year
Remuneration
Pension
contribution
Redundancy
(including
loss of
office)/ex
gratia
Other
TOTAL
£
£
£
£
£
£
This year
Amounts paid or benefit value

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

Travel Subsistence Accommodation Other (please specify): TOTAL £ This year Type of expenses reimbursed No trustee expenses have been incurred (True or False)	Last year £ *TRUE*

CC17a (Excel)

02/12/2024

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

TRUE

Name of the trustee or related party Relationship to charity Description of the transaction(s) *In relation to the transactions above, please provide the* *terms and conditions, including any security and the* *nature of any payment (consideration) to be provided in* *settlement.*	Amount Balance at period end Amounts written off during reporting period £ £ £ £ Provision for bad debts at period end

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

02/12/2024

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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CC17a (Excel)

02/12/2024

Independent Examiner's Report to the Trustees of Steeple Aston Pre-School

for the Year Ended 31 August 2024

the year ended 31 August 2024.

Respec�ve responsibili�es of trustees and examiner:

The charity's trustees are responsible for the prepara�on of the accounts. The charity's trustees consider that an audit is not required for this year (under Sec�on 144(2) of the Chari�es Act 2011 (the 2011 Act)) and that independent examina�on is required and requested by the trustees. The charity's gross income exceeded £25,000.

independent examina�on, it is my responsibility to:

examine the accounts under Sec�on 145 of the 2011 Act
to follow the procedures laid down in the General Direc�ons given by the Charity Commission (under Sec�on 145(5)(b) of the 2011 Act); and
to state whether par�cular ma�ers have come to my a�en�on.

Basis of the independent examiner's report:

Accoun�ng and Repor�ng by Chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce issued on 1 April 2005 which is referred to in the extant regula�ons but has now been withdrawn.

accordance with Generally Accepted Accoun�ng Prac�ce effec�ve for repor�ng periods beginning on or a�er 1 January 2015.

with the examina�on giving me cause to believe that in any material respect:

Accoun�ng records were not kept in respect of the charitable company as required by sec�on 130 of the 2011 Act; or
and content of accounts set out in the Chari�es (Accounts and Reports) Regula�ons 2008 other than any requirement that the accounts give a true and fair view which is not a ma�er considered as part of an independent examina�on.

I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Modus Accountants Ltd Unit 1c Church Green Witney OX28 4YR

Xx xxxxx 2024