2025-08-31-accounts

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 01 09 2024 To 31 08 2025

Section A Reference and administration details

Charity name Anthony Roper Pre-School and Kindergarten CIO

Other names charity is known by Anthony Roper Pre-School

1164480

Charity's principal address The Nursery Unit, C/O Anthony Roper Primary School High Street, Eynsford Kent Postcode DA4 0AA

Names of the charity trustees who manage the charity

	Trustee name	Office (if any)	Dates acted if not for whole **year **	Name of person (or body) entitled to appoint trustee (ifany)
	VickyEllis	Chair and Secretary	1/9/2024 - 31/8/2025
	Nikki Jarrett-Smith	Treasurer	1/9/2024 - 31/8/2025
	Donna Gifford	N/A	1/9/2024 - 31/8/2025
	Samantha Aitchison	N/A	1/9/2024 - 31/8/2025
	Names of the trustees for the charity, if any, (for example, any custodian trustees)
	Name	Dates acted if not for wholeyear

Names and addresses of advisers (Optional information)

Type of adviser

Name Address

Name of chief executive or names of senior staff members (Optional information)

Donna Gifford and Samantha Aitchison (Pre-School Managers)

Section B Structure, governance and management

Description of the charity’s trusts

We are governed by a constitution. Type of governing document

(eg. trust deed, constitution)

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We are a CIO (Charitable Incorporated Organisation).

How the charity is constituted

(eg. trust, association, company)

Trustee selection methods

(eg. appointed by, elected by)

Our constitution confirms that new trustees may be nominated and appointed by current Trustees.

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

• policies and procedures adopted for the induction and training of trustees;

• the charity’s organisational structure and any wider network with which the charity works;

• relationship with any related parties;

• trustees’ consideration of major risks and the system and procedures to manage them.

We continue to operate with a small group of trustees (two former parents of Pre-School children and our two Pre-School Managers.)

Trustees are responsible for the strategic direction, governance and financial management of the preschool. Trustees are elected at the Annual General Meeting.

Safeguarding - All Trustees are subject to a DBS check and are required to understand their safeguarding responsibilities (as outlined in Keeping Children Safe in Education).

Training and Induction - Trustees meet regularly and work collaboratively on all aspects of the role. Induction and training hence routinely take place during regular committee meetings.

• Wider Networks The Pre-School continues to be the lead setting of a local collaboration of similar settings and we continue to work with a number of external professionals, including Early Years Inclusion Advisors, the Local Inclusion Forum Team (consisting of Specialist Teachers, Health Visitors and Social Services representatives), a Sufficiency Officer etc. Pre-School staff continue to work collaboratively with staff from the Anthony Roper Primary School, for example to support student transitions.

The day-to-day management of the preschool is delegated to the Preschool Managers, who reports regularly to the Trustees.

Section C Objectives and activities

The charity's objective is to advance the education and development of children of preschool age by providing high-quality early years education in a safe, stimulating and inclusive environment.

Specifically, and as outlined in our governing document (constitution): The charity works for the public benefit having as its objective the development and education of children, in particular by: Summary of the objects of the (1) promoting their care and safety, charity set out in its (2) promoting their education and promoting parental involvement, governing document (3) promoting their health and wellbeing, (4) providing services to support them and their families and carers. In planning our activities, the Trustees have considered the Charity Commission's guidance on public benefit and are satisfied that the preschool's activities provide public benefit by supporting children's learning and development while working closely with families within the local community.

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In relation to these objectives, the charity’s main activity is to deliver the Early Year Foundation Stage to children aged 2-5, within our inclusive setting.

We do this by employing experienced, well qualified and highly competent Pre-School Managers and a team of talented Early Years Educators, who together provide opportunities for all children to learn, develop, stay safe and healthy. Our work being expertly supported by our work of our Admin Assistant.

We are guided by the needs and interests of our children and continue to Summary of the main deploy a key person approach to ensure the progress and well-being of activities undertaken for the individual children is carefully monitored. public benefit in relation to these objects (include within We provide our staff with regular training and maintain a stimulating this section the statutory learning environment. declaration that trustees have had regard to the guidance We listen to the views of children, parents and staff and use feedback to issued by the Charity inform our improvement work. Commission on public benefit)

We accurately assess our children and develop positive relationships with our stakeholders.

We value all children as individuals, we celebrate diversity, and we help the children in our care to be happy and healthy.

We have policies and procedures in place for all aspects of our work including safeguarding, child protection and health and safety. In all of our work we (the trustees) have regard to the guidance issued by the Charity Commission on public benefit.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about: We are not involved in grant making or social investments.

• policy on grantmaking;

• policy programme related investment;

We remain grateful to the efforts of our staff and parents in generating fundraising income, where possible.

• contribution made by volunteers.

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Section D Achievements and performance

Summary of the main achievements of the charity during the year

During the year the preschool:

• provided early years education for approximately 60 children;

• • maintained a safe, caring and inclusive learning environment;

• • continued to deliver the Early Years Foundation Stage (EYFS);

• • supported children with additional needs through close partnership working with families and outside agencies;

• • strengthened relationships with local primary schools to support transition;

• • organised events to encourage family engagement.

Staff continued to undertake professional development in areas including safeguarding, paediatric first aid, SEND, behaviour management and curriculum development. We remain deeply grateful to all our setting staff for their dedication and determination to support and educate the children in our care. And similarly, we remain grateful to our parents and families for their continuing support.

We wish to acknowledge the tireless dedication and considerable expertise the setting is lucky to enjoy courtesy of our exceptional managers. The role of a pre-school manager requires significant skill and thorough knowledge. Both continue to carry out their roles with the upmost professionalism. We are also incredibly fortunate to be brilliantly supported by an incredibly hard-working Admin Assistant whose work is equally as impactful.

Finally, we were very proud to have been again judged by Ofsted, during their summer 2025 visit, to be “Good” across all assessed areas of work namely, overall effectiveness, quality of education, behaviour and attitudes, personal development and leadership and management. It was fantastic to learn during feedback that the setting was very close to being judged as outstanding across numerous aspects.

Section E Financial review

Our policy is to hold the equivalent of a (short) term’s funds as a reserve Brief statement of the to enable us to manage cash flow during the autumn terms, when income charity’s policy on reserves is lower and to enable us to pay our staff, should the Pre-School need to close for a period due to unforeseen circumstances, such as building damage. Details of any funds materially No funds are materially in deficit currently. in deficit Further financial review details (Optional information)

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You may choose to include additional information, where relevant about:

The charity’s main sources of funds are fees collected from children and income received from KCC for those children who are entitled to funded sessions. We receive some funding via fundraising.

• the charity’s principal sources of funds (including any fundraising);

• how expenditure has supported the key objectives of the charity;

• investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

The Trustees regularly review the risks facing the charity. Key risks include:

• fluctuating child numbers;

• recruitment and retention of qualified staff;

• changes to government funding;

• rising operational costs;

• safeguarding and health and safety.

Appropriate policies and procedures are in place to manage these risks.

During the coming year the Trustees intend to:

• maintain high-quality early years provision;

• continue investing in staff development;

• enhance the outdoor learning environment;

• strengthen links with local schools and community organisations;

• increase occupancy where possible;

• continue monitoring financial sustainability.

The Trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.

The Trustees are responsible for keeping adequate accounting records, safeguarding the assets of the charity and taking reasonable steps to prevent and detect fraud and other irregularities.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Nicola Jarrett-Smith Full name(s) Victoria Ellis Position (eg Secretary, Chair, Chair Treasurer etc) Date 27/6/2026

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Anthony Roper Pre-School and Kindergarten CIO	Anthony Roper Pre-School and Kindergarten CIO	Anthony Roper Pre-School and Kindergarten CIO	Charity No (if any)	1164480
Annualaccountsforthe period
Period start date	01/09/2024	To	Period end date	31/08/2025

Section A Statement of financial activities

Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 4) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other (See Note 5) S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 S19 S20 Reconciliation of funds: S21 S22 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use Depreciation on Tangible Fixed Assets (Note 7)	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
	-	-	-	-	-
	1,056	-	-	1,056	6,121
	-	-	-	-	-
	939	-		939	1,671
	192,351	3,027	-	195,378	136,976
	-	-	-	-	-
	194,346	3,027	-	197,373	144,768
	-	-	-	-	-
	28,781	-	-	28,781	22,578
	156,644	3,020	-	159,664	130,082
	-	-	-	-	-
	185,425	3,020	-	188,445	152,660
	8,921	7	-	8,928	7,892 -
	-	-	-	-	-
	8,921	7	-	8,928	7,892 -
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	8,921	7	-	8,928	7,892 -
	34,469 -	2,402	-	32,067 -	32,067 -
	25,548 -	2,409	-	23,139 -	39,959 -
	- - - -

Section B Balance sheet

Fixed assets Intangible assets Tangible assets (Note 7) Heritage assets Investments Total fixed assets Current assets Stocks Debtors Investments Cash at bank and in hand Total current assets Creditors: amounts falling due within one year (Note 8) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 8) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds Restricted income funds (Note 9) Unrestricted funds (Note9) Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees	Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
		-	-	-	-	-
		251,652	-	-	251,652	272,623
		-	-	-	-	-
		-	-	-	-	-
		251,652	-	-	251,652	272,623
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		11,710	-	-	11,710	2,381
		11,710	-	-	11,710	2,381
		800	-	-	800	400
		10,910	-	-	10,910	1,981
		262,562	-	-	262,562	274,604
		-	-	-	-	-
		-	-	-	-	-
		262,562	-	-	262,562	274,604
		-			-	-
			2,623		2,623	2,616
		259,940		-	259,940	271,990
					-	-
		259,940	2,623	-	262,563	274,606
		Signature		Print Name		Date of approval dd/mm/yyyy

CC17a (Excel)

13/05/2026

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• and with • and with	✓	the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
	✓

• and with the Charities Act 2011.

CC17a (Excel)

13/05/2026

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.	Yes No N/a	Yes No N/a	Yes No N/a
	✓	✓	✓
	Yes No N/a
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	Yes No N/a
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	Yes No N/a
	✓	✓	✓

2.4 ASSETS £1,000 Intangible fixed assets Heritage assets Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.		Yes No N/a	Yes No N/a	Yes No N/a
		✓	✓	✓
		Yes No N/a
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	£1,000
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		Yes No N/a
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Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.	Yes No N/a	Yes No N/a	Yes No N/a
	✓	✓	✓
	Yes No N/a
	✓	✓	✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts - - - - Gift Aid - - - - - Legacies - - - - - Government Grant: COVID Sick Pay - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - - Donatedgoods,facilities and services - - - - - From AnthonyRoper Kindergarten - - - - - Total - - - - - General Fund raising 1,056- -1,056 6,121 - - - - - - - - - - Other - - - - - Total 1,056 - -1,056 6,121 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 939- -9391,671 Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total 939 - -9391,671 KCC funding 158,162 - - 158,162 77,474 School fees 34,189- -34,189 56,379 Collaboration Funding -3,027 -3,0273,123 Total 192,351 3,027 - 195,378136,976 Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 194,346 3,027 - 197,373 144,768 Other information: Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations andgifts		-	-	-	-
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	Government Grant: COVID Sick Pay	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	From AnthonyRoper Kindergarten	-	-	-	-	-
	Total	-	-	-	-	-
	General Fund raising	1,056	-	-	1,056	6,121
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	1,056	-	-	1,056	6,121
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	Interest income	939	-	-	939	1,671
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	939	-	-	939	1,671
	KCC funding	158,162	-	-	158,162	77,474
	School fees	34,189	-	-	34,189	56,379
	Collaboration Funding	-	3,027	-	3,027	3,123
	Total	192,351	3,027	-	195,378	136,976
	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
		194,346	3,027	-	197,373	144,768

All income in the prior year was unrestricted except for: (please provide description and amounts) The collaboration Funding was the only restricted income.

CC17a (Excel)

13/05/2026

7

Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

Note 4 Analysis of	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure	expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
Rent and Insurance	11,333	-	-	11,333	10,770	-	-	10,770
Projects and maintenance	5,556			5,556	3,545			3,545
Equipment and materials	9,056			9,056	6,045			6,045
Payroll administration	396			396	432			432
Fruit,vegetables and snacks	1,532			1,532	1,192			1,192
Sundryexpenses	508			508	194			194
Accountancy	400	-	-	400	400	-	-	400
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	28,781	-	-	28,781	22,578	-	-	22,578
Separate material item of expense
Staff Payroll costs	155,397	-	-	155,397	126,718	-	-	126,718
Training costs	1,247	-	-	1,247	455	-	-	455
Collaboration		3,020	-	3,020		2,909	-	2,909
Total	156,644	3,020	-	159,664	127,173	2,909	-	130,082
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Materials	-	-	-	-	-	-	-	-
TOTAL EXPENDITURE Total other expenditure	-	-	-	-	-	-	-	-
	185,425	3,020	-	188,445	149,751	2,909	-	152,660

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Section C Notes to the accounts

Note 5 Details of certain items of expenditure

5.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	400	400
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 6 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

11.1 Staff Costs	11.1 Staff Costs
Fundraising Charitable Activities Governance Other Total 11.2 Average head count in the year The parts of the charity in which the employees work Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)		This year £	Last year £
		150,971	123,431
		1,223	830
		3,203	2,457
		-	-
		155,397	126,718
		This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	11	11
	Governance	-	-
	Other	-	-
	Total	11	11

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Section C Notes to the accounts (cont)

Note 7 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 7.1 Cost or valuation

At the beginning of the year Additions Revaluations Disposals Transfers At end of the year Basis* Rate At beginning of the year Disposals Depreciation Impairment Transfers At end of the year Net book value at the beginning of the year Net book value at the end of the year 7.3 Net book value 7.2 Depreciation and impairments*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	-	419,420	-	-	419,420
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	419,420	-	-	419,420
	SL or RB (Straight Line or Reducing Balance)	SL	SL or RB	SL or RB	SL or RB
		20 Years
	-	146,797	-	-	146,797
	-	-	-	-	-
	-	20,971	-	-	20,971
	-	-	-	-	-
	-	-	-	-	-
	-	167,768	-	-	167,768
	-	272,623	-	-	272,623
	-	251,652	-	-	251,652

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Section C Notes to the accounts (cont)

Note 8 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

8.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	800	400	-	-
	-	-	-	-
	-	-	-	-
	800	400	-	-

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Section C Notes to the accounts (cont)

Note 9 Charity funds

9.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
UnrestrictedFundsA	UR	General Fund	-633	194,346	- 185,425	-	-	8,288
UnrestrictedFundsB	UR	Unrstricted but designated, fund relates to the grant foranewschoolbuilding	272,623	-	-	-	- 20,971	251,652
RestrictedFundsA	R	Collabration Funding	2,541	3,027	-3,020	-	-	2,548
RestrictedFundsB	R	Building Grant	75	-	-	-	-	75
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			274,606	197,373	- 188,445	-	- 20,971	262,563

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trust80s1 members of Anthony Roper Pre-school and Kindergarten CIO On accounts for the yaar 8nd8d Year Ended 3181 August 2025 Charity no (if any) 1164480 Set out on pago8 I report to the trustees on my examlnation of the accounts of the above charity (Yhe Trust") for the year ended 3110812024. R88pon81bllltle• and basis of r8port As the charity's trust688, you are responsible for the preparation of the accounts in accordance with the requirements of the Charrties Act 2011 (Ihe Act'l. I r8POrt in respect of my examination of the Trust's accounts carried out und8r section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515)Ib) of the Act. Independent I have completed my examlnation. I confimi that no material matters have examlner's Statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect-. the accounting records were not kept in accordance with sedion 130 of the Charities Act; or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requiremenls concerning the form and conlent of accounts S8t out in the Charities (Ac¢ounls 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 8xamination. I have no concerns and have come across no olher matters in connection with Ihe examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgned: Date: 1310512026 Name: Peter Martin Furse Relevant professional qualifiGationls) or body Ilf any): FCCA Address: Ferncroft Accountants Ltd, 1S1 Floor Watermill House, Chevening Road Sevenoaks, Kent TN13 2RY IER Oct 2018