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 VV￿Cek, Secretary M Steward F Cook A Mear (resigned 1 September 20251 M Hollingworth, Vice Chair G Mash {r@s￿ned 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 charl￿18 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 a￿OrdanCe 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 Se￿iceS 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 All￿nce. 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 SchcK*I aims lo encourage each child lo flourish in a Safe. happy and supportive atmosphere enabling them lo be confident, enlhusiaslic and successful with high seW*steem. To work in pathership with parents local earty years advBors and I￿al 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 $91 up for the benefrt of children wrthin th8 local community. It is our intention lo provide an early years setting that provides them with a safe and supportive environment meeting all Otsted requirements. Our latest Otsted inspection was on 30th April 2025 where we were rated 'Good' once again. Children within our earty years provision follow the EYFS- Ear￿ Years Foundation Stage. Most of our staff ore fvlly qualifEd Early Years praclilioners bringing varying experien¢e lo the setting. the SENCO is qualified to L8V81 6 and all staff with key children have attained or are working towards a Level 3 qualification. We offer OUT local high school children the opportunty lo come in and experience an early years setting as part of their year 10 work experience. We also offer longer term work experience placements as part of local college courses. In reeenl years Speech and language development has b8&n identified as an area of particular concem for children starting school. In previous years we have trained our staff to help those children who are having particular drfficulty in this area. We continue lo receive funding from a local charitable trust lo enable us lo bring in a specialist speech and language practitioner to work wi(h some of our children once a week. We have g￿at results from th￿. We also continued to receive support from a local charitable trust to fund a music teacher who spends time in both of our pre school Toom$. 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 All￿NanCe. 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 examin*ion 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 qUalif￿d 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 A￿o￿nting 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 mater￿1 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 ￿n￿MIng 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 a￿ordanCe 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 aC￿unting policies. 2.3 Income All income is recoonised once the Charity has entitlement lo the inco￿, Ét is probable that the income will be re￿iVed 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