REGISTERED CHARITY NUMBER: 1168222 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENT8 FOR THE YEAR ENDED 31 AUGUST 2026 FOR CROOKHAM SUNSHINE8 COMMUNITY PRESCHOOL
CROOKHAM SUNSHINES COMMUNITY PRESCHOOL CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Pag• Report of tho Trust5 Ind•p•nd•nt Exarnln•Vs Roport Statsment ol Flnanclal Activities Balan¢0 8h••t Notes to tho Flnanclal Statomonts 7 to 12
CROOKHAM SUNSHINES COMMUNITY PRESCHOOL REPORT OP THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustee5 have adopted the provision5 of Accounting and Reporting by Charities., statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Publlc Th•fft The trustees confirm that they have referd lo the guidance contained in the Charity Commission's general guidanee on public benefit when reviewing the charity's aims and objectives and in planning future actNilies. The Iruslees refer to public benefit throughoul this reporL Summary ol th• purpos•s of tho chaTIty as s•t out In Its govorning do¢umont Tne charity works for the public benefit having as S obJe¢ls the development and education of Ghildren and young people in particular by.. 111 Promoting thelr care and safety., 121 Promoting their education and promoting the parental involvement 131 Promoting their health and wellbeing., 141 Providing Services to 5UPPOrt then and their families and carers., 151 Provirling services to individua15 holding membership of the ICO,. and 161 Furthering the aims of the Pre-school Leaming Aliance. 8umm•ry of tho maln activiti05 In relation to thos• pun)ases ft*r th• publ1¢ lJ•nellt. In pArtlcular, th• actlvltles, proJ•¢ts or serYi¢es id•ntified In tho accounts The Playgroup follow5 the Governments Earfy Years Foundation Stages lo allow children to reach their own potential goals within a caring setting that allows meaninofvl play and individual development in the following areas.. - Communication and language Physical development Personal, S¢xial & Emotional Development Literacy MalhematiG5 Understanding the wodd Expresstve art5 and design The Playgroup has drawn on outside professional help to ensure its adhenCe to the Pre-school Leaming Alliance and its accountability to the Charity Commission The Playgroup has had a challenging year bul still provided quality childcare in a lun arKI educational setting within the community for multicultural children aged 2 years to 4 years old from diverse backgrounds. The Playgroup has maintained a strong financial positn with its majority income from Hampshire County Council. The Playgroup has reseeS to ensure quality childcare, training & redundancy contingency for it$ staff. The second setting Courtmoor was closed in effective September 2024, 50 have one remaining setting as Crookham Sunshines. The o¢¢upancy from September 2024 was 97.9QA occupanoy. The ratios of the settings are maintsined at 1..6 where possiblg and occa61onal work on 1..8 if we need to cover s staff absence. Activtrtieslimprovements during this academic year included.. Implementing new system - Tape5ty to record obsetvation for each child Installed canopy in garden to provide more shade for the garden for the ber)efit of the children New SOurceS purchased for the setting to enhance the children's learning and experience. Page 1
CROOKHAM SUNSHINES COMMUNITY PRESCHOOL REPORT OF THE TRU8TEE8 FOR THE YEAR ENDED 31 AUGU8T 2026 ACHIEVEMENTS AND PERFORMANCE Charltablo activitiès The Playgroup has ensured the care of the children is priority. The Trustees would like to thank the whole team for their continued dedatIon ensuring that the children carried on with their leaming through play. There have been several fundraising actNits'es including photographer, christmas cards, table at ¢ouneil event, ere the money wa5 re-inv25trnent back inlD the setting for new resources for the children. We have had a new Chair and secretary appointed in the EGM in May 2025 and these have settled into the roles. AIS trustees have attended staff meetsngs lo build relationships and communication to support the team and the management to ensure a happy and engaged workforce, Feedback has been positive on this. Recruitment of staff has conb'nued to be difficult, especially after having staff members leave us. The positives however were that we have subsequently recruited 2 new staff membeTS. The Trustees agreed to increase staff waoes to be in line with other setungs in the area, which has gnien a 1)005t lo the staff. FINANCIAL REVIEW Financlal posltlon The Trustees Gon5ider the financial position to be SaSfactory. Resfrrves policy The amcunt of reserves held is £50,000 The reseNes is held., To ensure that our preschool is able to operate during periods of lower incorne le.g. lower ocoupancy) To ensure money is reserved for unexpected events le.g. an unexpected repair), redundancies or any emergencies {e.g. bng lemi sick leave). To provide an opportunity to reserve money for future projects. Going concern The trustees are confident that the charity can continue as a going concem. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charty is controlled by its goveming document, a deed of trust and constitutes a Charitable In¢orporated Organisalion. Recrultmont and appolntmont of trustees Trustees oversee the playgroup activities, members are elected, every year by malorlty vote, at the AGM and then DBS checked via Ofsted. The Committee must be made up of a minimum of 3 members. Committee should consist of a mlnimum of Chair, Treasurer, SeGretsry. The Trustees principle role is as folbws'.- Review Policies and Practice including Otstsd and oharity commission requirements - Employ and Appraise Staff. Members fa11 iTrto categories:. Family Member- parents of children attending the playgroup. - Affi'liate member- indivlduals, Ofganizations interested in the playgroup. Each member is allowed one vote. Page 2
CROOKHAAI SUNSHINES COMMUNrrY PRESCHOOL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Organisational structure 1. Pre- Schoo1 Learning Alliance 2. Committee of Trustees 3. Playgroup 4. Members REFERENCE AND ADMINISTIIATIVE DETAILS Registsrod Charlty numbor 1158222 Prlnclpal addioss Church Crookham Communty Centre Boyce Road Church Crookham Fleet Hampshire GU52 8AQ Truste•s T Rettpath (resigned 15.10.2025} A Chappelow (resigned 21.5.20251 G Hall Iresigned 13.11.20241 L M James (resigned 21.5.20251 W O M Ma {re5igned 15.10.2025} J Slreetly (resigned 21.5.20251 8 Friedrichs (resigned 21.5.2025) P Spinks A Spinks (resigned 21.5.20251 C McKinley S Gooding {appointed 21.5.20251 M McGovern (appointed 23.9.2025} P Oakley lappointed 23.9,2025 Indopondent Examlner Stuart Mackie, FCA Morris Crocker Chartered Accountants Lake House 2 Portway Port Solent Portsmouth Hampshire P06 4TY Approved by order of the tr4)ard of trustees on .. and signed on its behalf by.. S Gooding- Trustee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROOKHAM 8UN8HINE8 COMMUNITY PRESCHOOL Ind•p•ndont ox•min¢¢$ r•port to tho trustgos of Crookham Sunshln•s Community Pr•school I report to the charty trustees on my examination of the accounts of Crookham Sunshines Community Preschool {the Trust) for the year ended 31 August 2025. R•sponsibillti•s and bASiS of r•port As the charity trustees of the Trust you are responsible far the Preparation of the accounts in accordance with the requirements of the Charbtie5 Act 2011 I'the A¢YI. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the AGt and in carrying out my examinatK)n I have followed all applicable Directions given by the Charity Commission under Section 14515llb} of the Act. Ind•p•nd•nt •xamin•rfs stat•m•nt I have completed my examination. I confimi that no material matters have come to my attention in connection th the examination givirKJ me cause to believe that in any material respect.. accounting rerdS were not kept in SpeCt of the Trust as required by Section 130 of the Act., or the a¢Unts do not a¢¢ord with those re¢ords', or the accounts do not comply with the applicable requirements concernlng the form and ccnlent of accounts ¥el out in the Charities (Accounts and Reports) Regulations 2008 other than any reqU1ment that the accounts give a true and fair view which is not a matter considered as part of an Independent examination. I have no concerns and have come across no other matters in conF)ection with the examination to which attention should be drawn in this report in order to enable a proper understsndino of the accounts lo be reached. Stuart Mackle. FCA Morris Crocker Chartered Accountants Lake House 2 Port Way Port Solent Portsmouth Hampshire P06 4TY Date.. ..?..7... J ..fr¢...> ts Page 4
CROOKHAM 8UN8HINE8 COMMUNITY PRESCHOOL STATEMENT OF FINANCIAL ACTtVlTIES FOR THE YEAR ENDED 31 AUGU3T 2026 2025 2024 Total funds Unrestricted funds Notes INCOME AND ENDOWMENTS FROM Charltable actlvltlos Development and Education 205,612 206.387 Other tradlng advlUes Investment income 1,399 3,652 1,273 Total 207,955 211,312 EXPENDITURE ON Charitable aGtivities Development and Education 201,547 241,861 NET INCOMEIIEXPENDITURE 6.408 (30,5491 RECONCILIATION OF FUND3 Total fund5 brought forward 138,367 168,916 TOTAL FUNDS CARRIED FORWARD 144.775 138,387 The note5 fomi part of these financial statements Page 5
CROOKHAM SUNSHINES COMMUNITY PRESCHOOL BALANCE SHE 31 AUGUST 2026 2025 Total fund5 2024 Total tunds Notes FIXED ASSETS Tangible assets 10 10,966 4,463 CURRENT ASSETS stocks Debtors Cash al bank 11 12 1.218 1.519 134,583 1.143 4,077 133,743 137,320 I38.3 CREDITORS Amounts falling due within one year 13 13,511} (5.0591 NET CURRENT ASSETS 133.809 133,SMM TOTAL ASSETS LESS CURRENT LIABILITIES 144,775 138,367 NET ASSETS 144,775 138,367 FUNDS Unresth¢ted fun¢Js 14 144.775 138,367 TOTAL FUND8 144.775 138,367 The financial sla ents were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: pinks - Trustee S Gooding - Trustee The notes fonn part ofthese financial statements Page 6
CROOKHAM SUNSHINES COMMUNITY PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 81 AUGUST 2026 ACCOUNTING POLICIES Basls ot preparing th• finlnelal st4t•m•nts The finano4al statement5 of the charty, which is a public benefit entity under FRS 102, have been prepared in accordance vAth the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. stalement of Recommended Practice applicable to charits'e5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireknd IFRS 1021 (effective 1 January 20191,, Financial Reporting Standard 102 The FinanGial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. The trustees Gonsider that there are rto material uncertainties regarding the charity's ability to ntinUe a5 a going concem. Income All income is recth3nised in the Statement of Financial Actlvitles once the charity has eniitlement to the funds. it is probable that the income will be receIed and the arnounl can be measured reliably. xpenditu Liabilities are recognised as expenditu as soon as there is a legal or ¢onstructive Dbligation Gommith'ng the charity lo that expenditure. il is probable that a transfer of economlc benefits will be required in settlemenl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classffied under headings that aggregate all cosl related to the calegory. Where cos15 cannot be directly attributed to particular headings they have been allocated to activiknes on a basis consistent with the use of resources. Tangibl• fixed gss•ts Depreciation is provided * the following annual teS in order to write off each asset over its estimafrd useful life. Flxtures. fittings & equipment 4% straight line Other land & buildings 2>500h straight line or 25-500k reducing balance Individual fixed assets costing £100 or more are capitali5ed al cost, or. if gifte(I, at the value to the charbty on receipt stocks Sto¢ks a valued at the lower of cost and net realisable value. after making due allowance for obsolete and slow moving items. Taxallon The charity is exempt from tax on its charitable aGtivities. Fund accountlng UnrestriGled funtds can be used in accordance with the charitable objectives al the discretion of the trnstees. Restrtcted funds can only be used for particular restricted purposes within the objects of the charity. RestrKtions arise when sCled by the donor or when funds are raised for particular restricted purpose5. Further explanation of the nature and purpose of eac* fvnd is include(l in the note5 to the financial statement5. P•nslon ¢osts and oth•r post.rntiremant n0fts The charity operates a defined conlribution pension scheme. Contributions payable to the ¢harWs Pension scheme a charged to the Statement of Financial Activities in the period to which they late. Page 7 continued...
CROOKHAM SUNSHINES COMMUNITY PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS- contlnuod FOR THE YEAR ENDED 31 AUOU8T 2026 ACCOUNTING POLICIES - ¢ontlnuod Flnanclal Instrumonts The charity only enters into basic Tinancial instruments transactions that result in the recognition of financial assets and liabilities like trade ar)d other accounts receivable and payable investments in stocks and shares. The measLFrement basis used for these instrumenls is detailed below. Debtors and Cash at bank Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are va5ued at the amount prepaid nel of any trade discounts due.cash at bank and in hand included cash held on dep051t or in a current account. Creditors and provisions Creditors and provisions are recognised where the charrty has a present obligation resulting from a past event that will probably result in the transfer of funds to a third paty and the amount due to setle the obligatson can be measured or estimated relably. Creditors and provisions are normally recognised al their setNem&nt amount after allowing for any trade discounts due. OTHER TRADING ACTIVITIES 2025 2024 Other income Shop income 653 746 1.024 2,828 1,399 3,652 INVESTMENT INCOME 2025 2024 Dep)sil account interest 1,273 All Investment nrne Is dedved from assets held in the United Kingdom. INCOME FROM CHARITABLE ACTIVITIE8 2025 2024 Activity Parents Funded Development and Education Hampshire County Council DeveSopment and Education 25.400 180,212 40,249 166.138 205,612 206.387 Grants recefved, Included in the above. are as follows.. 2025 2024 Hampshire Caunty Councll 180.212 166,138 Page 8 continued..
CROOKHAM SUNSHINE8 COMMUNITY PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS - contlnu•d FOR THE YEAR ENDED 31 AUGU8T 2020 CHARITABLE ACTIVITIES COSTS Support costs (see note 81 Direct Costs Totals Development and Education 198,991 2,5 201,547 8UPPORT C¢)8T8 Governance costs Development and EduGation 2,556 Support costs, induded in the above, are as follow5: Governan¢e ¢osts 2025 Development and Education 2024 Total activities Accountancy and legal fees Independent examiners fees 979 1.638 1,716 2,556 2,617 TRUSTEES, REMUNERATION AND BENEFrrs There were no truste8s' remuneralion or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. Trustfj•s' •xp•ns•s During the year no tru$tees12024'. 1) were reimbursed out of pocket expenses for computer costs. 12024.. £901. STAFF COSTS 2025 2024 Wages and salaries Social securty costs Other pension costs 151.369 5,537 2.540 156,a51 4,623 2,547 159,446 163,221 The key management personnel of the Charity Comprise of the general manager and the deputy manager. The total employee benefits of the key management personnel of the Charty were £47,C66. {2024 - £57,025) The average monthly number of employees during the yearwas as follows". 2025 2024 10 Direct No employees recefved emoluments in excess of £60,000. Page 9 continued...
CROOKHAM 8UN8HINES COMMUNITY PRE8CHOOL NOTE8 TO THE FINANCIAL 8TATEMENT8 . contlnued FOR THE YEAR ENDED 31 AUGUST 2026 COMPARATIVE8 FOR THE 8TATEMENT OF FINANCIAL ACTivrriE8 Unrestrieled funds INCOkqE AND ENDOWMENTS FROM Charitable a¢tivitie5 Development and Education 206,387 other trading acltvibes Irwestment income 3,652 1,273 Total 211,312 EXPENDITURE ON Ch•ritabl• aGtiviti•s Development and Education 241,861 NEf INCOME1{EXPENDuREl (30,549) RECONCILIATION OF FUNDS Total funds brought forward 168,916 TOTAL FUNDS CARRIED FORWARD 138.367 10. TANGIBLE FIXED ASSETS Fixtures and fittings C08T At 1 September 2024 Ad(Jitions Disposals 15,796 8.905 11,8361 Al 31 August 2025 22.885 DEPRECIATION Al 1 September 2024 Charge for year Eliminated on disposal 11,333 2,006 11,440) Al 31 August 2025 11,899 NET BOOK VALUE Al 31 August 2025 10,966 Al 31 August2024 4,463 Page 10 ontinued...
CROOKHAM 8UN8HINES COMMUNITY PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS - contlnu•d FOR THE YEAR ENDED 31 AUGUST 2025 11. STOCKS 2025 2024 Stocks 1,218 1,143 12. DEBTORS: AMOUNT8 FALLING DUE WITHIN ONE YEAR 2025 2024 Prepayments 1,519 4,077 13. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 2024 Trade creditors Other creditors 795 2,716 2,071 2.988 3.511 5,059 14. MOVEMENT IN FUND8 Net movement in funds Al 31.8.25 Al 1.9.24 Unr•strl¢l•d funds General fvn¢J 138,367 6,408 144,775 TOTAL FUND8 138.367 6,408 144.775 Net movement In fvnds, included the above are as follows.. InmIng resources Resources expended Movement In lunds Unrfjstrictod funds General fund 207,955 1201.54n 6.408 TOTAL FUND8 207,955 1201,547) 8,408 Comparativas for mov•mont In funds Net movement in fvnds At 31.8.24 At 1.0.23 Unrastrlcted funds General fund 168,916 130,549) 138,367 TOTAL FUNDS 168.916 (30,5491 138,367 Page 11 continued.,.
cR%KHAm 8UNBHINES COMMUNITY PRE8CHOQL NOTES TO THE FINANCIAL STATEMENTS- ¢ontinuod FOR THE YEAR ENDED 31 AUGU8T 2026 14. MOVEMENT IN FUNDS. ¢ontinuod Comparative nel movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrèstrlctgd lunds General fijnd 211,312 (241.881} {30,5491 TOTAL FUNDS 211,312 (241,8611 (30,549) Induded in the unrestricted funds above, the trustees operale a designated fund consisting of the funds raised by fundraising with the intent of spending this on events and equipment for the Ghildren of the playgroups. 15. RELATED PARTY DISCLOSURES There were no related paty transaction5 for the year ended 31 August 2025. 16. ULTIMATE CONTROLLING PARTY The charrtable wmpany is not under the control of another entsty or any one individual. Page 12