## **LAUREL FARM STEINER KINDERGARTEN** Charity number: 1163992 # **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **LAUREL FARM STEINER KINDERGARTEN** ## **CONTENTS FOR THE YEAR ENDED 31 AUGUST 2025** ||Page| |---|---| |Trustee Annual Report|1 - 4| |Independent Examiners Report|5| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Financial Statements|8 - 10| ## **LAUREL FARM STEINER KINDERGARTEN** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025** **Charity Name:** Laurel Farm Steiner Kindergarten **Charity Number:** 1163992 **Charity address:** 17 Carlingcott Peasedown St John Bath BA2 8AN ## **1. Introduction** This report outlines the activities, achievements, challenges, and financial performance of Laurel Farm Steiner Kindergarten (LFSK) during the year from September 2024 to August 2025. ## **2. Structure** LSSK operates as a Charitable Incorporated Organisation (CIO) with a board of trustees. LFSK is an early years setting for children aged between 2.5 - 7 and is guided by Steiner Waldorf principles in alignment with the Early Years Foundation Stage (EYFS) framework. ## **Trustees (during the period)** Maysa Marques Claire Peeters Elodie Rummage Hannah Bushell (onboarded January 2025) ## **Staffing** The Kindergarten employs: Two Lead Teachers (job share) Two Teaching Assistants One Operations Manager This year saw no staffing changes allowing for a year of continuity and consistency. ## **3. Activities and Objectives** LFSK continues to provide a rich early childhood education that integrates all seven areas of the EYFS learning and development framework: ## **Prime Areas** - 1) Communication and Language - 2) Physical Development - 3) Personal, Social and Emotional Development ## **Specific Areas** - 4) Literacy - 5) Mathematics - 6) Understanding the World **1** ## **LAUREL FARM STEINER KINDERGARTEN** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025** ## **Pedagogical Approach** The kindergarten seeks to nurture the whole child — physically, socially, academically, emotionally, and spiritually. Activities include storytelling and puppet plays, craft, cooking, baking, seasonal celebrations, and daily rhythms aligned with Steiner principles. ## **4. Curriculum and Daily Rhythm** This year staff continued to embed the revised daily rhythm, continuing to observe a calm, natural flow throughout the day. A development to the rhythm this year has involved incorporating two ‘outdoor’ days to each week during the warmer months. Staff have observed the children’s ability to engage deeply with their work with fewer transitions to manage on these days. ## **5. Achievements and Community Engagement** ## **Festivals and Events** LFSK continued its strong tradition of celebrating the changing seasons and natural cycles. Festivals held this year included: - Michaelmas Festival - Grandparent Day - Martinmas Festival - Advent Spiral - Candlemas - May Day - St John Festival - Summer Fair Festivals have continued to be well attended with particular joy around the Grandparent's Festival. This year, Elodie Rummage has also spearheaded monthly Crafternoon sessions, inviting parents and carers to gather each month and learn new crafting skills. These also fed into preparing crafts to sell at the annual Summer Fair. Spending time together has encapsulated our values of strong community engagement and sharing of skills. ## **Green Sprouts Group** Under the experienced lead of Emma McGuinnes, Greensprouts has absolutely thrived, this year. The year has seen the group filled to capacity (11 families) throughout, with a waiting list of families waiting to join. This was supported through engagement and promotion using reels on social media and reaching out to those on our mailing list. The group has provided the environment for exemplary settling and transition of the eldest children from the parent and child group into joining Kindergarten in September 2025. The last part of the academic year was focussed on allowing these children to meet further teaching members of the community to bridge the gap between Greensprouts and Kindergarten life. ## **6. Ofsted and Compliance** Elodie Rummage has continued her role as Ofsted Lead to an exemplary standard, whilst also continuing her role as Designated Safeguarding Lead. Staff have a robust record of training to **2** ## **LAUREL FARM STEINER KINDERGARTEN** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025** ## **7. Financial Review** LFSK ended the financial year with a strong balance of £24,364. ## **Income** • Income increased from both government funding and higher attendance, with local funding rising in May 2025 - The income from Greensprouts (Parent and Child Group) was also significantly increased from the previous year (c. £1,500 increase). ## **Expenditure** - Salary costs rose, in line with inflation. - Food costs continued to rise, in line with inflation, Kindergarten’s ongoing commitment to 100% organic lunches and snacks and greater attendance at both Kindergarten and Greensprouts. ## **Outstanding Matters** - The board still needs to claim historic Gift Aid donations going back four years. ## **8. Enrolment and Outreach** Two Open Days were held during the year and were well attended. All teaching staff were available and participated actively in the events which translated to applications for September admissions. ## **9. Challenges and Opportunities** ## **Challenges** - Gaps in trustee expertise, especially regarding fundraising and lease negotiations - Still awaiting historic Gift Aid claim processing • Lack of interest in Parent Rep role meaning increased responsibilities for staff for fundraising and event planning. ## **Opportunities** - Continued strong leadership and staff collaboration - Onboarding of new Trustee with energy and experience ## **10. Looking Ahead** The board and leadership team plan to: - Process historic Gift Aid claims - Deepen community and fundraising engagement through expanded event offerings - Explore opportunities for a Home Education group for those graduating Kindergarten. **3** ## **LAUREL FARM STEINER KINDERGARTEN** ## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 AUGUST 2025** This report has been approved by the Trustees and signed on their behalf by: Signature: Date: 11th June 2026 Name: **4** ## **LAUREL FARM STEINER KINDERGARTEN** ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2025** I report on the accounts of Laurel Farm Steiner Kindergarten for the year ended 31 August 2025 which are set out on pages 6 to 10. ## **Respective responsibilities of trustees and examiner** The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed. It is my responsibility to: - Examine the accounts under section 145 of the Charities Act, - To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act, and - To state whether particular matters have come to my attention. ## **Basis of independent examiner’s Statement** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. ## **Independent examiner’s statement** In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair' view which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. David Courtier FMAAT AATQB for and on behalf of: Community360 Winsley’s House, High Street, Colchester, Essex Date 17th June 2026 **5** ## **LAUREL FARM STEINER KINDERGARTEN** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025** |**Note**
**Incoming resources**
Donations
Charitable activities
**2**
**Total incoming resources**
**Resources expended**
Cost of raising funds
Charitable activities
**3**
**Total resources expended**
**Net incoming resources**
**Funds at 1 September 2024**
**Funds at 31 August 2025**|**2025**
**Total**
**£**
665
102,941
**103,606**
587
99,458
**100,045**
**3,561**
20,803
**24,364**|**2024**
**Total**
**£**
1,755
94,834| |---|---|---| |||**96,589**
-
92,846| |||**92,846**
**3,743**| |||17,060| |||**20,803**| Notes on pages 8 to 10 form part of these financial statements **6** ## **LAUREL FARM STEINER KINDERGARTEN** ## **BALANCE SHEET AS AT 31 AUGUST 2025** |**Note**
**Fixed Assets**
Tangible fixed assets
**5**
**Current Assets**
Cash at bank and in hand
Debtors
**6**
**Current Liabilities**
Creditors
**7**
**Net current assets**
**Net assets**
**Funds**
Unrestricted funds|**2025**
**Total**
**£**
333
**333**
29,860
977
**30,837**
6,806
**6,806**
**24,031**
**24,364**
24,364
**24,364**|**2024**
**Total**
**£**
499| |---|---|---| |||**499**
21,564
1,638| |||**23,202**
2,898| |||**2,898**
**20,304**| |||**20,803**| |||20,803| |||**20,803**| The trustees declare that they have approved the accounts above. Signed Date 11th June 2026 Claire Peeters Trustee **7** ## **LAUREL FARM STEINER KINDERGARTEN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** ## **1. Accounting Policies** ## **Basis of the preparation of the accounts** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Rebulic of Ireland (FRS 102) and the Companies Act 2006. ## **Cash flow statement** The directors have taken advantage of the exemption in Financial Reporting Standard 1 (revised) from including a cash flow statement in the financial statements on the grounds that the company is small. ## **Income** Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows: When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions have been met. When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in the incoming resources of restricted funds when receivable. ## **Expenditure** Expenditure on projects is treated as direct charitable expenditure. All expenditure is unrestricted. ## **Going concern** These accounts have been prepared on a going concern basis. **8** ## **LAUREL FARM STEINER KINDERGARTEN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** |**2. Incoming resources from**
**charitable activities**
Funding
Fees
**3. Costs of charitable activities**
Salaries
Advertising
Computer costs
Professional fees
Dues and subscriptions
Repairs and maintenance
Food, supplies, etc
Insurances
Printing, postage and stationery
Rent or lease of buildings
Telephone
Training
Depreciation
Sundry expense
**4. Staff**
An average of 4 (2024:4) staff were employed during the year.
No employee earned over £60,000 during the year.|**2025**
**£**
49,457
53,484|**2024**
**£**
51,884
42,950| |---|---|---| ||**102,941**|**94,834**| ||**2025**
**£**
73,372
-
536
568
510
3,446
5,321
721
-
14,231
227
279
166
81|**2024**
**£**
66,032
44
542
1,217
1,524
4,967
4,136
534
23
12,365
129
750
166
417| ||**99,458**|**92,846**| |||| |**5. Fixed Assets**
Cost as at 1 September 2024
Additions
Cost as at 31 August 2025
Depreciation as at 1 September 2024
Charge for year
Depreciation as at 31 August 2025
Net Book Value as at 31 August 2025
Net Book Value as at 31 August 2024|**Fixtures &**
**Fittings**
**2025**
**£**
665
-|**Total**
**2025**
**£**
665
-| |---|---|---| ||**665**|**665**| ||166
166|166
166| ||**332**|**332**| |||| ||**333**|**333**| |||| ||**499**|**499**| **9** ## **LAUREL FARM STEINER KINDERGARTEN** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025** |**6. Debtors**
Debtors
**7. Creditors**
Creditors & accruals
Income in advance
PAYE|**2025**
**£**
977|**2024**
**£**
1,638| |---|---|---| ||**977**|**1,638**| ||**2025**
**£**
2,293
3,332
1,180|**2024**
**£**
1,983
101
814| ||**6,806**|**2,898**| **10**