Charity numbor: 1164431 SCARNING PRE SCHOOL UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
SCARNING PRE SCHOOL CONTENTS Pag& Reference and administrative detaTIs of the Charity. its Trustees and advisers Trustges. roport Indep•ndènt oxaminerfs report Stat8rnont of Ilnanclal activities Balance she•t Notes lo the flnanclal Statements 10-22
SCARNING PRE SCHOOL REFERENCE AND ADMINISTRATIVE DEfAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AUGUST 2025 TNstees G Skinner, Chair D Harper-smith (appointed 9 December 20241 B Boumer {appointed 24 November 20241 L VVCek, Secretary M Steward F Cook A Mear (resigned 1 September 20251 M Hollingworth, Vice Chair G Mash {r@sned 3 D8cember 20241 R Haywafd (resigned 9 September 20241 Charlty rnglstered number 1164431 Prlncipal office Dèrèham Road Scarning Dereham NR19 2PW Accountants Lar1¢ing Gowen LLP Ch8rteTed Accountan18 1st Floor. Piospecl House Rouen Road Norwich NR1 1RE Page 1
SCARNING PRE SCHOOL TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees present their annual pOrt together with the financial statements of the charity for the 1 September 2024 10 31 August 2025. S¢arning Pre School is a charl18 Incorporated Organisalion Charity Registratic Number 1164431. The Trustees confim that the Annual report and financial ststements of the charity comply with the current slatLrtory raquirements, the requirements of the eharivs goveming document and the provisions of the Slalement of Recommended Practice ISORPI applicable to charities preparing their ac¢ounts in aOrdanCe with the Financk41 Reporting Standard applicable in the UK and Republic of Ireland IFRS102). Ob5ectSves and actlvltl•s a. Pollcles and oblectlves The charity works for the public beneff( having ils objects: the devebpmenl aThY education of Children and young people in particular by promoting their care and safety., promoting their education and promoting parentsl involvement,. promoting their heaAh and wellbeing,. providing SeiceS to support them and Iheii families and car8rs,' providing services to individuals holding membership of the CIO and furthering the aims of the Pr School Leaming Allnce. Scarning Pre Sehool provKles earfy year8 leamin9 for children from 21 months to 4 years old in line with EYFS Early Years Foundation Sta9e and Ofsled Guidance. Scarning Pre School also provides wrap around Care for school age children that attend Scarning VC Primary School in a breakfast and afterschool club facilty. Scaming Pre School also provides the breakfast and afters¢hool ¢lub facilty for Children over 3 that attend pre school. Priority is given to pre scht)ol children from the local community that it $orves- S¢aming and Wendling. The trustees are aware of the charitable purposes of Searning Pre School and are always mindful lo ensure It is run in such a way as to maintain ils public benefit at all limes. In setting objectwes and planning for adivities, the Trustees have given due consideration lo general guidance published by the Charity Commission relating to public benefit. including the guidan 'Public benefit.. running a charity IPB2)'. b. Maln xtlvltles undertaken to further the Charlty's purposes lor the public benefit Scarning Pre SchcKI aims lo encourage each child lo flourish in a Safe. happy and supportive atmosphere enabling them lo be confident, enlhusiaslic and successful with high seWsteem. To work in pathership with parents local earty years advBors and Ial infant and primary $chods lo provide high quality childcare and to support children in their transition to stsrting schod. Scarning Pre School continues to maintain close links lo Scaming VC Primary Sch(x)l as they are L)n the same sile. Scaming Pre School is a non-profit making organisation. Page 2
SCARNING PRE SCHOOL TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Achiov•ments arbd porforman¢• . Maln a¢hlgv•m¢nts of the Charty Scarning Pre School is a not-for-profrt committee run CIO $91 up for the benefrt of children wrthin th8 local community. It is our intention lo provide an early years setting that provides them with a safe and supportive environment meeting all Otsted requirements. Our latest Otsted inspection was on 30th April 2025 where we were rated 'Good' once again. Children within our earty years provision follow the EYFS- Ear Years Foundation Stage. Most of our staff ore fvlly qualifEd Early Years praclilioners bringing varying experien¢e lo the setting. the SENCO is qualified to L8V81 6 and all staff with key children have attained or are working towards a Level 3 qualification. We offer OUT local high school children the opportunty lo come in and experience an early years setting as part of their year 10 work experience. We also offer longer term work experience placements as part of local college courses. In reeenl years Speech and language development has b8&n identified as an area of particular concem for children starting school. In previous years we have trained our staff to help those children who are having particular drfficulty in this area. We continue lo receive funding from a local charitable trust lo enable us lo bring in a specialist speech and language practitioner to work wi(h some of our children once a week. We have gat results from th. We also continued to receive support from a local charitable trust to fund a music teacher who spends time in both of our pre school Toom$. The children get a lol out ol these weekly sessions. Addrtionally this year. the trust donated rrr)ney lo the Pre School to enable us lo purchase a water stslion for the Mighty Oaks room. Once again we have received svjnrficant funding from the Disabilty A¢sS Fund IDAFI foT those ¢hildfen who are in receipt of Disability Living AllNanCe. This fundiny has enabled us to make thè setting more accessible lo these children and to provide them wsth resources to enhance their time with us. We have also received 5pe¢rfi¢ SEN funding to enable us to operate with in¢rea$ed r81io'8 so that we can support the growing number of SEN children within the setting. We have had Some successful fundraising events during the year. Following on from the success of the wreath making workshop last year, we joined foT¢es with Scarning Primary Fundraisers and held the event for tr40 Sessions. sharing the surplus equalty wrth the School fundraisers. Once again this was attended by members of the local community. not all of whom are conneded to the Pre Sehool and therefore this has raised our profile. Other fundraising events induded a Hallowe'en stay and play, a cake sale, a bingo night and a lombola at a local event. During the year we used Some of our attumulated YeseNes lo purchase a studio that now $rts at the front of the existing building. This studio has provided much needed space foi SEN interventions, speech & language sessions. parents meetings el& We were fortunate that Murphy s, through their volunteering and nmUnty support scheme completed the foundalion wot1( for the studio for freg. Our fundraising has been pul toward5 a new mud kitchen, a playhouse and a sandpit for the Mighty Oaks room. Galiford Try, a company working on Ihg dualling of the A47, sent volunteers Into pre school over the summer ond they painted the fences around pre school and we were very grateful for their help wrth thi4. Page 3
SCARNING PRE SCHOOL TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2025 Achievements and perfonnance (continued> Financial review . Ov•r¥i•w Scaming Pre School has had a financially successful year which has resulted In a small surplus. This will enable the Pre School lo purchase further resources to enhance th8 setting. The Pre School has lotal assets of £415,69612024 £407.2111 whith are unrestrieled. b. Going Concern After making appropriate enquiries. the Trustees have a reasonable expectation that the Charty has adequate resources to continue in operakn.onal existen for the foreseeable fuluie. For this rèason, they continue to adopt the going concem basis in preparing the financial slatemenls. Further details regarding the adoption of the going concem basis can be found in the accounting policies. c. Rosor¥os Policy The trustees have established 8 poliey lo maintsin unrestricted free reserves amounting lo appfoximately £85.000. This amount is deemed sufficient to continue the charills ¢urrenl activities for a period of three months. As at the balance sheet dale, the charty holds unrestricted reserves (excluding fixed asselsl £84,175 lfree reserves). The total unreslllcted funds al yeai end amounts lo £399,115, whilg restricted funds total £5,794. d. Prlnclpal Funding sou¢$ Our main source of funding is from the local authority as they fund places for OUT children where they are eligibte and through fees paid by the parenls where funding is not available. Structur8, governanc• and manag•m•nt a. Constitutlon Scarning Pre School is a registered charity. number 1164431, and is constiluled under the Pre-school Leaming Alliance Model CIO Constitution for Childcare Providers 2013. b. Methods of Jppolntment or election of Trustees An AGM is hekl in Septemberloctober wrth part of its purpose to find and elect new committee members from the parents of children allending Scarning Pre School. Existing membeTS who wish lo remain in post are also elected on al this lime with the expectation that elected members will ramain in post for at least 2 years. We explain to new parents the way that the Pre School operates and the need for tru$t88slcommittee members to encourage new memb81s. Page 4
SCARNING PRE SCHOOL TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Statement of Tiustee$' respon$SbllS1i•s The Trustees are responsible for pieparing the Trustees, report and the financial slalemenls in aecordanee wrth applicable law and United Kingdom Aecounling Standards (United Kingdom Generauy Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees lo prepare finan¢ral $tstements for each financial which give a true and fair view of the slate of affairs of the Charity and of bts incoming resources and appli¢2tion of resources, including r(s income and expenditure. for that period. In preparin9 these financial statement5, the TrLFStee5 are required to.. select suitable accounting policies and then appty them consistently. observe the melhods and principles of the Charities SORP IFRS 1021,. make judgments an¢J accounting estimates that arg reasonable and prudent., state whether applicable UK Accounting Standards IFRS 1021 have been followed. subject to any malolial departu$ disclosed and explained in the financiol statements., prepare the finan¢i81 statements on the going concem basis unless it is inappropriate to presume that th9 Charty will continue in bUSi$S. The Trustees are responsible for keeping adequate accounting records that are sufficient lo show an(1 explain the Charity's transactions and disclose with reasonable 8ccuiacy al any lime the financial position of the Charty and enabk them to ensure that the finan¢ial statement5 comply with Ihe Charities Act 2011, the Charty IA¢counls and Reports) Regulations 2008 and th¢ provisions of the Trust deèd. They are also responsibl8 for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detecti( of fraud and other irregular((ies. Approved by order of the members of the board of Trustees and signed on their behalf by.. G Sklnner Chair Date. ri1 Iz&. Page S
SCARNING PRE SCHOOL INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2025 Independent examinerf$ report to the Tru$tee$ Of Scarnlng Pr• S¢hool I'th Ch•rity'l I report to the charity Trtsslees on my examination of the &counts of the Charity for the year ended 31 August 2025. Rosponsibilitios and basis of report A$ the Trustees of the Charty you are responsible for the preparation of the accounts in accordance with the requirements of Iho Charities Act 20111.lhe 2011 Acfl. I report in respect of my examinion of the Chartys accounts carried out uThJ8r section 145 of the 2011 Act and in carrwng out my examinalh)n I have follNed the appficable DireclK)ns given by the Charty Commissron under section 14515}Ib) of the 2011 Act. Indepondent gxaminerfs ststement Since the CharW$ gross income exceeded £250,000 your examiner musl be a member of a tody listed in S8¢1ion 145 01 Ihe 2011 Acl. I confirm that l am qUalifd to undertake the examination beeause l am a member of Ihe ICAEW. which is one of Ihe listed bodie$. Your attention is drawn lo the fact that the Ch8rily has prepared the accounts in accordan with Accounting and Rèporting by Chartties.. Stslemenl of Recommended Practice applicable lo charities preparing Iheir accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Aonting and Reporting by Charities.. Slalemenl of Re¢ornmended Practice issued 1 April 2005 which is referr8d to in the extant regulations bul has bean withdrawn. l understand that this has been done in order for the accounts to provide a true and fair view in CordanCe with the Generalty Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in conneth'on wth the examination giving me cause to believe that in any mater1 respect.. accounting rewrds were not kept in respect of the Charity as required by section 130 of the 2011 Act.. or the accounts do not accord with those records., or the accounts do not compty wth the applKable requirements nMIng the form and ¢ontenl of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fairf view which is not & matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to whi¢h attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Page 6
SCARNING PRE SCHOOL INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Thi5 report is made Solely to the Charity's Trustees. as a body, in accordance with Part 4 of the Ch8rities IAccounls and Reports) Regulats"ons 2008. My work has been undertaken $0 that I might slate lo the Charills Trustees those matters l am required lo state lo them in an Independent ex8minerfs report and for no other purpose. To the fullest extent pemitted by law, I do not accept or assume responsibility lo anyone other than the Charity and the Charity's TTUStees as 8 body, for my work or for this report. Signed.. Dated.. 22 March 2026 Giles Kerkham FCA DChA Larking Gowen LLP Chartered Accountants NoN4ich Page 7
SCARNING PRE SCHOOL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 Restrfctsd Unro$tri¢t•d funds fund$ 2025 2025 Total funds 2025 Total funds 2024 Note Incom• Irom: Donats"ons and legac Charitable aclivrties Other trading activities Inve5tmentS 12.399 10.722 3,373 320,185 2,004 423 15.772 330.907 11,032 216,480 1,365 539 423 Total income 23,121 325,985 349,106 289,416 Expenditur8 on: Raising funds Charrtable activities 429 318.343 429 338,081 41 19.738 274.529 Total gxpondlturo 19.738 318,772 338.510 274.570 Net movèment in funds 3.383 7.213 10.596 14,846 Reconciliation of fund5-. Total funds brought forward Ng1 movement in fun¢J$ 2A11 3.383 391.902 7.213 394,313 10,596 379,467 14,846 Total funds carrled forward 5.794 399,115 404,909 394,313 The Staternenl of financial activitie5 include5 all gains and IcY65es recognised in the year. The notes on pages 10 to 22 forn part of these financial slalem&nts. Page 8
SCARNING PRE SCHOOL BALANCE SHEET AS AT 31 AUGUST 2026 2025 2024 Note Fixed assets Tangible assets 12 314.940 303,234 314.940 303,234 Current assets Debtors Cash al bank and in harKI 2,031 104,519 3,357 103, 469 106.SS0 106,826 Current liabilities Creditors.. amounts falling due within one year 14 {16.581 (15, 747) Net current assets 89.969 91,079 Total net assets 404.909 394,313 Charity funds Restricted funds 15 15 5,794 399,11 S 2,411 391,902 Unrestricted funds Totsl funds 404,909 394,313 The financial statements wer8 approved and aulhorised for issue by the Trustses and slgn¢d on their behalf by= G Skinner Chair DateLI(03[ L Tho notes on pages 10 10 22 fomi part of these financial statements. Page 9
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 General information Scarning Pre School (charity registered number 11644311 is a CIO. registered In England. The registered office is Scaming Pre School, Deieham Road, Scaming, Dereham. NR19 2PW. A¢¢ounting pollcles 2.1 Basis of preparatitin of financial statements The financial statements have been prepared in accordance with the Charilps SORP IFRS 1021 Accounting and Reporting by Charities. Statement of Re¢ommen¢Jed Practice applieable lo chaflties preparing their accounts in aordanCe with the Financial Reporting Standard applKable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. S¢aming Pre School meet$ the definit*Jn of a public benefit entity under FRS 102. Assets and liabilihes are inrtially recognised al historical cost or transadion value unless etherwlse slated irb Ihe relevant accounting policy. 2.2 Going ¢on¢ern After making appropriate enquiries, the Trustees have a reasonable expedalion that the Charity has adequate resoLFrees to Continue in operational existence for the foreseeable fulura. For this Teason. they continue lo adopt the going concern basis in preparing the financial slatemenls. Further details regarding th8 adoption of the going concern basis can be found in the aCunting policies. 2.3 Income All income is recoonised once the Charity has entitlement lo the inco, Ét is probable that the income will be reiVed and the amount of income receivable can be measured reliabty. Grants are included in the Statement of financial actNrties on a receivable basis. The balance ol income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is ieceived in advance of ¢nlitlemenl of receipt, ts recognition 15 deferred and included in creditors as deferred income. Where entrtlement ¢x¢urs before income is received, the income is accrued. Gil(s in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they a sold. Income tax recoverable in relation to inve51ment income is rewgnised at the time the investment income is receivable. 2.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer economic beneff( lo a third party, il is probable that a transfer of economic benefits will be required in Settlement and the amount of the obligalitin can be measured reliably. Expenditure on raising funds includes all 8xp8ndilure incurred by the Charity to raise funds for its charilable purposes and includes Cosls of all fundraising acltvilies events and non<harilable trading. Page10
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng pollcles Icontlnued) 2.4 Expenditure {continu•d Expenditure on charrtable activities is ineurred on directly undertaking the activities which further the Charills objectwes. as well as any ass¢xiated support co$ls. All expènditure is inclusive of irr0Verable VAT. 2A Tangiblg fixod ass&ts and depreciation Tangible fixed assets are infcially recognised al cost. After recognition, under the cost model, tangib fixed assets are measured at cost less accumulaled depreciation and any accumulated impaimenl losses. All costs incurred lo bring a tangible fixed as$gt into 11$ int8nded working condition should be iluded in the measurement of cost. Depreciation is charged so as to allocate the cost tsf tangible fixed assets less thr residual valu over their estimated useful lives. using the slraighl-line method. The estimated useful lives are as follows: Freehold propety Computer equipment Other equipment 50 years straight4ine 4 years slraighl-line 4-15 year8 Straight4ine 2.6 Dobto Trade and other debtors are recognised at the settlement amount after any trade discount offered. 2.7 Cash at bank and in hand Cash at bank and in hand in¢lude$ cash and short-lerm highly liquid investments with a short Trraturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.8 Liabillties and provlslons Liabilities are recognTrsed when there is an obligation at the 8alance sheet rjate a$ a result of a past event. it is probable that a transfer of economic bènefbt will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anlicipales it will pay lo settle the debt or the amount il has received as advanced payments for the goods or seNi¢es Il must provide. 2.9 Financi*l instruments The Charity only has financial assets and financial li3bilrties of a kind that qualify as basic financial inslrumenls. Basic financial instruments are initialby recognised al transaction value and subsequent measur8d at their s8tt18menl value with the exception of bank loans whi¢h are subsequent measured at ortiSed ¢ost using the effective interest method. 2.10 Penslons The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by th8 Charity to the fund in respect of the year. Page11
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 A¢¢ountlng poll¢les l¢ontlnuedl 2.11 Fund accounting General funds are unreslrKted funds which are available for use al the discretion of the Trustees in furtherance of the g8neral objectives of the Charity and which have not been designated for other PuOses. Restricted funds are funds which are lo be used in accordance with speerfic restri¢lion5 imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering sueh fvnds are charged against the specific fund. The aim and use of each reslrided fund is set out in the notes lo the financial slalemenls. Investment incclne. gains and losses are allocated to the appropriate fijnd. Ineomè from donations and legacles Restricted Unrgstri¢ted funds lunds 2025 2025 Total funds 2026 Donations 12,399 3,373 15.772 unSInCed fvnds 2024 Tot funds 2024 Donations 11,032 11,032 Income from ¢harltable aetlvllles Restrictgd Unrestrictod funds funds 2025 2025 Totsl funds 2026 Norfolk County Council Grant funding Parent fees 10.722 231,780 82,431 5,974 242,502 82,431 5.974 Other income 10,722 320,185 330,907 Page 12
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Income from charitablo a¢tivltl•s {¢ontlnu•dl Reslricted Unreslncled fvnds funds 2024 2024 Tot81 funds 2024 Norfolk County Council Grant funding Parent fees Other income 9,435 162, 749 100,599 3, 697 172, 184 100,599 3,697 9,435 267,045 276,480 Fundr?i$ing income 2026 2024 Fundraising income 2.004 1,365 2.004 1.365 Investment income 2025 2024 Interest recewed 423 539 423 539 Expendhure on raEslng funds Fundraising Unrestrlcted fund$ 2025 Total funds 2025 Fundraising ¢osts 429 429 Page13
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Exponditure on raising funds (continued) Unr&stncled funds 2024 Tolal funds 2024 Fundraising costs 41 41 Anaty$is of *xpenditura on ¢haritablo activities Summary by fund type Restricted Unrnstrtcted funds funds 2025 2025 Total 2025 staff Equipment and consumables Speech and langu4e support Training and devel¢Jpment Indepèndent examinerfs fee Premises Telephone, stationery and other Food and other Depreciation 427 257,097 8,749 257,524 16,830 8,930 1,692 8.081 8.930 1.180 512 4,500 16,642 13,536 4,980 12,327 16,642 14,6S6 1,120 12.327 19,738 318,343 338,081 Page 14
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Analysis of expenditure on Charltable activitios Icontinuedl Summary by fund typo Icontinu8d} R&stnct8d Unrestricted funds funds 2024 2024 Total 2024 staff Equipment and ¢on$umables Speech and language support Training and development Independent examinerfs fee Premises Telephone, stationery and other Food and other DepreciatKJn 207,092 6.642 9,241 1.IS7 5,000 12,174 9,255 4,490 11,179 207,092 14,931 9,241 1, 167 8,289 12, 174 9,255 4,490 11,179 8,289 266,240 274,529 Independent examin•rfs remuneration 2025 2024 Fees payable lo the Charit¥$ independent examiner for the independent examination of the Charitls annual accounts Fees payable lo the Chartys independent examiner in respect of.. Taxation compliance services 4.600 10. Staff costs 2025 2024 Wages and salaries Social security costs ConlribLrtion lo defined conlribulion pension $¢hemes 248,150 5.805 3.569 199,894 4.219 2,979 257.524 207,092 Page 15
8CARNING PRE 8CHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 10. Staff ¢o$ts l¢ontinu•d) The average number of person5 employed by the Charity during the year was as follows.. 2025 No. 2024 No. Employees 21 18 No employee reCved remuneralK)n amounting lo more than £60,000 in either year. Total key management remuneration lolalled £SO,59712024- £47,259). 11. Trustees. rgmunoration and exponses During the year, no Trustees received any remuneration or other benefrts (2024- £NILJ. During the year ended 31 August 2025, no Trustee expenses have been incurred (2024- £NIL). 12. Tangible fixed assets Freohold Computar Other fix•d property equipment assets Total Cost or valuatlon Al 1 September 2024 Additions Disposals 302,213 11.965 1,892 12,377) 53.357 22.141 367,535 24,033 {2,3TII At 31 August 2025 302.213 11.480 75.498 389.191 Depreciation At 1 September 2024 Charge fof the year On disposals 42.806 10.468 1.091 {2,377} 11.027 5.192 64.301 12.327 (2.3rii At 31 August 2025 48.850 9.182 16.219 74,251 Not book value At 31 August 2025 253,363 2,298 59.279 314.940 Al 31 August 2024 259,407 1,497 42,330 303,234 Page 16
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 13. Dèbtors 2025 2024 Duè within ono year Trade debtors Prepayments and accruod income 1.156 875 3,357 2.031 3,357 Page 17
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 14. Creditors: Amounts falling due within one year 2025 2024 Trade credrtors Other taxation and soctal security Other creditors Accruals and deferred income 393 2.443 591 13,154 84 2.046 2.243 11.374 16.581 15,747 Page18
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 15. Statement of funds Statement of funds - current yoar Balance at 1 Soptemb8r 2024 Balancg at 31 August 2025 Income Expendlture Unr•$tri¢t•d lunds General funds 391,9D2 325,985 1318,772} 399.115 Restricted funds Communication champion DAF funding Accoss fund Expansion grant Seekar Trust Emob"onal coaching 147 2.264 11471 17,583 19421 7,364 942 2.045 2N16 10.999 1.400 2,416 833 700 {10,3661 17001 2.411 23.121 {19,7381 5,794 Total of funds 394.313 349.106 1338,5101 404,909 Page 19
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 16. Statement of funds IcontSnuedl Rostrlctgd funds: Restricted funds rep$eTht monies receNed from extemal bodies vtho have stipulated the use of these funds for a specrfic project or otheTwise have imposed restrictions on their use. Communlcatlon ¢hamplon represents grant funding to provide training lo members of staff on mmunicalion and speech an(1 language therapy. This induded the purchase of training resources a$ well as wages a staff member for the time spent receimng training and subsequently training other staff members. DAF funding consists of funding receiv8d from Norfolk County Council under the Disability Access Fund, for children reIving the Disabilty Living Allowance, and is spgnt on specffic equipment and costs of supporting the needs of these children. Access fund consists of funding received from Norfolk County Council under the Access Fund, to promde training to members of staff on Supporting children with autism. Expanslon grant- represents funding received from Norfolk County Council lo facilitate the expansion of the pre-school's seNices, specrfically to accommodate and support two-year-old children. Seckar Trust - represents funding Teceived from a local charitable trust to provide a specialist speech 8nd language praclilioner, a lo¢al music teacher and the purchase of a water station and mud kitchen for the Mighty Oaks room. Emotional coa¢hing - represents funding received from a local wllege to provide emotional coaching training lo members of staff. Page 20
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 15. Statement of funds Icontinuod) statgrnent of funds - prior year Balance at I September 2Q23 Balance 8t 31 Augusl 2024 Incom8 Expandilu unrtrICted funds General funds 378,202 279,981 (266.281) 391,902 Restricted funds Communtcalion champion Neork grant Qualty and inclusion DAF fvnding 808 87 (661) (87) (4,942) (2,599) 147 4,942 4,493 370 2,264 1,265 9,435 (8,289) 2,411 Totsl of funds 379,467 289,416 1274.570) 394,313 16. Analysis of net assets bgtwean funds Analy$is of net assets botween lunds- Current year Re$trlct8d unrtricted funds funils 2025 2025 Totsl fund$ 2025 Tangible fixed assets Current assets Creditors due within one year 314,940 100,756 116,5811 314,940 106,550 (16,5811 5.794 Total 5,794 399,115 404,909 Page 21
SCARNING PRE SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2026 16. Anatysis of net assets l)9twgen funds Icontinuedl Analysis of net assets tween funds- Prior year Restncled UnreÈthcled funds funds 2024 2024 Tof81 funds 2LY24 Tangible fixed assets Current assets CrediloT$ due bmthin one year 303.234 103,977 115,309) 303,234 106,826 (15,747) 2,849 (438) Total 2,411 391,902 394,313 17. Pension commitments Scarning Pre S¢hool cyerates a defined contribution pension s¢heme. The assets of the scheme are held separately from those of the group in an independently administered fund. The penSn Cost charge iepiesent5 Cglltributions payable by the group lo the fund and 3mounled lo £3,629 12024 £2,979). Amounts lotaling £Nil12024- £Nill were payable lo the fund at the balanee sheet date and are inclLJded in credrtors. Page 22