See Saw Pre-school CIO Accounts for the year ended 31st August 2025 Registered Charity Number: 1158614 See Saw Pre-schogl CIO Accounts for the year ended 31 August 2025 Contents and Charity Information Contents Page Report of the Trustees 1 and2 Statement of Financial Activities 8alance Sheet Notes lo the Accounts 5and6 Trustees Joanne Brasher Deborah Hardingham Rev Stuart Wood Angela Mccabe MarGo Ferran (resigned 3rd June 20251 lappoinled 16th October 20251 (resigned 27th April 20261 Addrgss The Hub 1 S Barnwell Road Cambridge CB5 8RG Charity Registration Number 1158614 See Saw Pro-S¢hool CIO Page 1 Accounts for the year ended 31 August 2025 Report of the Trustees The truslees piesent their annual report and the accounts lor the year ended 31 August 2025. The accounts comply with the Charities Act 2011 and Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo charitiès preparing their accounts in èccoidance with the Financial Reporting Standard applicable in tho UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. Statement OF Trustees Responsibilities Charity law requires the Iruslees lo prepare accounts for each financial year which give a true and lair view of the state of affairs ol the chaiity and ol the surplus or deficit of the charity lor that year In preparing thtsse account5. the trustees are required to". Select suitable accounting policies and apply them consistently Make judgetnents and e51imales that are reasonable and prucjenl. Prepare the accoLJnls on the going concerll basis unless it is inappropri8le lo presume that the charity will conlinue in bLJsines5. Observe the methods and piinciples in the applicable Charities SORP. Stale whether applicable accounting slandards have been followed. subject to any material departures that must be disclosed and explained in the accounts. The Iru5tees are responsible for keeping proper accounting Fecords which disclose with reasonable aGcuracy al any time, the financial positioll of the charity and to enable them lo ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the chafily and hence fof taking reasonable steps lor the prevention and detection of fraud and other Structure, Governance and Management Governing Document Easl Barnwell & Abbey CIO was formed by a governing document and was registered 85 a charity on 18 September 2014. On 1 st Novembei 2020, the assets and 113bililies ol East Barnwell Community Association relating lo the activities of See Saw Pre-school were transferred into the East Barnwell & Abbey CIO. The Irusiees agreed to change the name and objec15 01 the East Barnwell & Abbey CIO lo reflect this. and the change to See Savi Pre-schtsol CIO was granted by the Charity Commission in M2y 2021. Appointment of trustees New Iruslees are appointed by a rnaiority ol trustees in office al that time The elsrrenl trustee5 ale conlinung lo actively look at recruiting new trustees. We were encouraged to have Marco Ferrari approach us about being a Trustee. bul Ihen due to a change in his work situation he subsequently resigned. Trustee induction and training The trustees are currently reviewing the procedures In place foi trustee induction and training by reference lo guidance published by the Charity Commission. See Saw Prè-school CIO Pag8 2 Accounts for the year ended 31 August 2025 Report of the Trustees Organisational structure The charity has a board of Iruslees who are responsible foi ils slr21egic direction and policy Objects and Activities The Charity's objects are lo advance the education and cfevelopmenl ol children under slalulory school age, in particular in Abbey and the surrounding areas in the county of Carnbridgeshire and in 50 doing." Al Offer appropriate learning experiènces and play facilities", Bl Ensure the nursery offers opportunities lor all children whatever their race, culture, religion. means or ability, Cl Encourage parents lo become Involved in the 2clivilies ol the nursery During the year, the tiustees have continued lo work with the Pre-school manager ID embed good practice across the setting, including Investment in Continuing Professional Development for staff. The Trtjstees remain CDrnmittecl lo the Charity being a Real Living Wage employer, and have sought lo contlnLJe lo support the staff lo provide the best environment for the children that attend the setting. The conversations about a new physical space for the Pre-school provision have been ongoing, and the trustees have continued lo meet with the Loc21 Authority team lo plan the new space and ensure il meets cuirent and future needs ol the setting We anlicipale access to the new build will be possible by the end of 2026, with completion and opening in early 2027. The Iruslees are encouraged by the results for the year, bLJI al the same time are accutely aware ol the vulnerability ol the setting with fluclualing numbers, low birth rale and new build developments all Impacting on numbeis of pre-school ¢hildren in the aiea. Nurmbers have been, and remain low, through the start ol the Gurrenl year and the trustees are looking al ways ol managing costs while this continues. They are constantly evaluating ratios and are working with the Pre-school manager lo continue lo promote the selling locally 11 is anlicipaled that once the new build is completed, along with all the Ilals on the Same sile, there will be significantly more children in the area who will benefit from the setting. However. due lo changes in the circumstances for all of the current Trustees, the difficult decision was made on 24th April 2026 to close the selling al the end of the current academic year on 31 sl August 2026 The Trustees have been working with the stall. local authority and wider community in an alletnpl lo minimise the Impact. However. Il will necessarily result in redundacies This report was approved by the board of Iruslees on 181h June 2026 and signed on their behalf. Jo Brasher Trustee see Saw Pre-school CIO Charity number 1158614 Page 3 Accounts for the year ended 31 August 2025 Statement of Financial Activities 2025 2024 Receipts Fee5 & Grants Income from Activities Investment Income 129,156 646 832 137,913 115 1,082 130,634 139.110 Payments A¢counlancy, Bank Charges & ProlessiDnal Fees Cleaning and hygiene Education. Play Equipment and Support Insurancès & Subscriptions IT Costs Office Supplies Photocopièr costs Rent Repairs and m8inlenance Staff Cosls Telephone & Inlernel Trair)Ing Uniform Van Hire 291 445 4,971 1,632 414 179 540 9,436 1,169 92,353 1.1e3 397 256 956 5,600 1,156 739 311 335 7.500 410 90,708 928 1,642 80 146 113,156 110,621 17.478 28.489 Management charge from Abbey People (Registered Charity Number. 11805801 15,200 18.480 Net Movement in the Period 2,278 10.009 Reserves Brought Forward 97.974 87.965 Reserves Carried Forward at 31 st August 2025 £100,252 £97.974 See Saw Pre-school CIO Charity number 1158614 Page 4 Accounts for the year ended 31 August 2025 Balance Sheet 2025 2024 Note5 Curr¢nt A55et5 Cash al bank and in hand Debtors 101,456 98,297 Total Current Assets 101 456 98,297 Liabilities Creditors.. amounts falling due within one year 1,204 323 Net Assets £100,252 £97,974 The f und$ of the charity Unrestricted Funds 100.252 97,974 Total charity funds £100,252 £97,974 The accounts were approved by the Iruslees on 18th June 2026 and signed on their behalf Jo Brasher Trustee See Sdw Pre-school CIO Charity number 1158614 Page S Accounts for thè year ended 31 August 2025 Notes to th& Accounts Accounting PolS¢19s 181 Basi5 of Preparation of Accounts The accounts have been prepared in accordance with AcGounling and Reporting by Charities. Sl8temenl of Recc>mmèntJed Practice applicable lo charities preparing their accounts In accordance with thè Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 (Effective 1 January 20191- Icharities SORP IFRS 10211, the financial reporting standard applicable In the UK and Republi¢ ol Ireland IFRS 1021 and the Charities Act 2011. See Saw Pre-school CIO meets the definition ol a public benefit Èntity under FRS 102 Assets and liabilities are Initially recognised at historical cost or transaction value unless otherwise stated in the relevant 8CCOLJnting policy notelsl. The trustees consider Ih3t there are no material uncertainties about the charity's ability to continue as a going concern The trusteés do not consider that there are any souice5 01 eslimalion uncertainty at the reporting dale Ihzt have a significant risk ol causing a material adiuslment to the Carrying amounts of assets and liabilities within the next reporting period. Ibl Income Incoming resources are recognised in the year in which the charity is entitled to the receipt. and the amount can be measured with reasonable certainly. Income is only deferred when the charity has lo fulfil conditions before becoming entitled to it or where the donor has specified that the inctsme Is lo be expended in a future period. Icl Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure Includes any VA T which cannot be fully reGovefed. and Is reported a5 part ol the expenditure lo which il relates Creditors and provisions Creditors and provisions are recognised where the charity h35 a present obligation resulting from a past event that will probably result in the transfer of funds lo a third party and the amount due to settle the ob15galion can be measured or e51imaled reliably. Creditors and provisions 3rÈ normally recognised at their settlement amount after allowing lor any trade discounts due. Fund Accountlng Unrestricted funds are available lo spend on activities that further any of the purposes ol the charity Designated funds are unreslrided funds ol the charity which the trustees have decided at Iheir discretion lo sel aside to use lor a specific purpose. Restricted funds are donations which the donor has specified are lo be solely used for particulai area3 01 the charity'5 work or for specific projects being undertaken by the charity. See Saw Pre-S¢hool CIO Charity number 1158614 Page 6 Accounts for the year ended 31 August 2025 Notes to the Accounts Cash at Bank and in Hand 2025 2024 CAF Cash AccoLJnt CAF Gold Account 59.309 42,147 56,875 41,422 £101,456 £98,297 Debtors 2025 2024 Debtors £0 £0 Creditors- amounts falling due within one year 2025 2023 Trade Creditors HMRC - PayelNIC 790 414 323 £1,204 £323 Trustee Remuneration and Expenses No remuneration was paid lo any of the Iruslees in the year. nor were any expenses reimbursed lo them. Related Party Transaction5 Therè were no related party transactions in the year that required disclosure.