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2025-03-31-accounts

Charity number: 1171697

Pippa's Group

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2025

Pippa's Group Contents Page For the year ended 31 March 2025

Report of the Trustees 1 to 3
Independent Examiner's Report to the Trustees 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13

Pippa's Group Report of the Trustees For the year ended 31 March 2025

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

Chair's report

As the Trustees review another successful year for Pippa's Group it is good to hear from our Nursery Manager that numbers continue to hold up so well in the nursery and there is so much interest from new families. Training news is very positive, and the Manager's training and development of skills in the area of mental health is an important step.

Thanks must go to Ian Campbell for his work on the drainage of the garden area outside: going forward as trustee group in the coming year we will need to further develop a strategy to improve on this again and make sure the garden is improved for our children.

The minimum wage is about to increase and keeping all staff above it and maintaining the proportionate differences between their rates is important. As we enter the new financial year I will be liaising with our Treasurer Fred Hoad to sort out exact hourly amounts for each staff member based on a multiple of 1.095 representing the percentage increase that £10.50-£11.50 for those on the minimum wage to be awarded to all staff.

Also good to end the financial year with positive news from Victoria Harvey our fundraiser; thanks, as always for all of her hard work. It is very helpful that grant funders are appearing to be more willing to contribute to core costs more readily rather than simply to projects and new items, as Pippa's Group works hard to provide extra assistance for our children year on year rather than simply running from project to project.

The new venture of being part of the local Lewes District Council lottery is a promising new source of regular income and ways to publicise our involvement locally can be looked at, such as adding to the website.

We have focused on governance requirements recently, and been able to make sure everything is up to date including important policies.

Thanks as always to all of our dedicated Trustees for their hard work, and to our Treasurer Fred Hoad who is keeping us all up to date with trends and the state of the charity's finances as we progress through the year, with helpful pointers for strategy.

Planning for the future carefully has never been more important.

Chair, Pippa's Group

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are to enhance the development and education of pre-school children who live in Lewes and the surrounding rural areas offering appropriate teaching, guidance, supervision, care and health facilities.

Pippa's Group (PG) runs a subsidised pre-school for children who are in need. The majority are at an economic disadvantage and/or have a special educational need/disability (SEND). Our charitable purpose is to enhance children's development and education to enable them to reach their full potential. The group also provides a Family Support service, benefitting families of a child up to the age of 18 (or 25 if they have a SEND).

At Pippa's Group we endeavour to offer a really broad curriculum that will stimulate and encourage all our children to achieve their potential. We have found that the Forest School programme has been inspirational for developing confidence, concentration and social skills as well as learning to safely take risks. We have high staffing ratios and as a charity, we are able to offer limited places to children who need additional support.

As we offer high staffing levels we can offer limited spaces for children who have additional needs. Typically, a child starts at around 2 years of age and will stay with the Group until they go to school. We are located in the Landport Community Hub.

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

1 of 13

Pippa's Group Report of the Trustees Continued For the year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Nursery Manager's Report AGM 2025

Another busy and successful year at Pippa's Group during which we have supported 38 children from the local community. We have remained true to our core values with children learning through play, providing unlimited outdoor play and a child-led curriculum.

Children/Curriculum:

Once again staff have worked hard to ensure that children have an exciting curriculum with a range of opportunities to explore our local community including weekly trips to the Landport Community Garden, weekly Forest School sessions, walks to Pells Pond and our annual visit to the Fire Station. We also ran 6 beach school sessions over the summer term, which the children loved.

This year we were invited to Claydon House to bring the children to meet the elderly residents. We have now done several intergenerational visits, where the children and residents have done singing, baking and made crafts together. The visits are happy, moving and positive, something that we aim to continue doing.

At the nursery we have continued with weekly yoga sessions with Christina, these sessions are proving very popular with the children and the parents. The sessions are particularly good for developing listening and attention skills as well as gross motor skills.

We have provided regular opportunities for parents to see the nursery in action, with Stay and Play sessions, as well as a Mothers Day tea party, a Fathers in the Forest session and our popular Christmas Craft morning too.

Staff: We have had one staff change this year with Kim leaving us after 8 years, to focus on her health and that of her children. Anna joined us in January and has settled in very well, she has a lovely calm demeanor that is beneficial to the children.

Thank you: I would like to thank the trustees for their ongoing support of the nursery and in particular Ruth for being readily available with practical advice, encouragement and consistency in some challenging times.

FINANCIAL REVIEW

With the transfer of the nursery to its new location it took some time to be re-established but now that this has been achieved the number of children that attend has increased. This has led to an increase in revenue in respect of Early Years Educational Entitlment comensurate with the increase in those who attend and use their 15 hours of free childcare.

Significant events

None.

Going concern

The number of children that we support is ever increasing, as is the proportion of children with Special Educational Needs and those who are at an economic disadvantage. As a pre-school our costs are high, this being due to the number of skilled one-to-one workers we employ in order not to turn away children who have behavioural, emotional or physical needs for one-to-one support.

The cost of our skilled and experienced one-to-one workers is £8.50 per hour. We continue to receive only £5.28 per child per hour for 2 year olds and £4.10 per child per hour for 3 and 4 year olds from the Early Years Education (EYEE) grant and we only charge parents (not receiving this grant) the equivalent of £4 per hour.

At the end of the period under review there were reserves of £43,037.

2 of 13

Pippa's Group Report of the Trustees Continued For the year ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Group was first formed in 1986 when Pippa was invited by Lewes Social Services to set up a small specialist playgroup, in her own home, and several of those first children had special needs or developmental delays. Over the course of the next ten years the Group formulated its programme and targeting families most in need of help. Most of the children stayed at the Group until they went to school, others moved on to mainstream nurseries when it was felt they could cope in a larger setting. There was always a long waiting list.

The Group relocated and in 1999 first became registered as a charity and then registered with OFSTED in 2004 and expanded further in 2006. In 2008 the Group expanded again and moved to a purpose built structure in the grounds of Pells CE Primary School Lewes and then moved to its current location when the school closed in the summer of 2017.

We offer 15 hours free nursery education for each child over three years old per week. We can also offer 2 year old funding for eligible children. Pippa's Group also offer 30 funded hours to eligible working families. The younger children not yet able to access government funding, pay a nominal fee of £4 per hour. This ensures our service is available to all.

During the year we were delighted to achieve another ‘Good' Ofsted Inspection report. This was entirely due to the fantastic leadership of our Supervisor, Claire Connell and her great team of dedicated staff, some of whom have worked for Pippa's Group for over 10 years!

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Pippa's Group Charity registration number 1171697 Principal address Landport Community Hub Landport Road Lewes East Sussex BN7 2SU

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Independent examiners

Christina Ruth O'Keeffe Frederick Hoad Heather Frost Marie-Claire Turner Philippa Campbell Diana Freestone (Appointed: 17 December 2024) Stewart Hunt FCCA 54 Cliffe High Street Lewes East Sussex BN7 2AN

Approved by the Board of Trustees and signed on its behalf by

............................................................................. Diana Freestone (Jan 22, 2026, 7:18pm) Diana Freestone

3 of 13

Pippa's Group Independent Examiners Report to the Trustees For the year ended 31 March 2025

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under 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 145(5)(b) of the Act.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of 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 no concerns and 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.

Stewart Hunt

Stewart Hunt (Jan 22, 2026, 10:21am)

Stewart Hunt FCCA 54 Cliffe High Street Lewes East Sussex BN7 2AN

4 of 13

Pippa's Group Statement of Financial Activities For the year ended 31 March 2025

Notes
Income and endowments from:
Donations and legacies
2
Other income
3
Total
Expenditure on:
Raising funds
4/5
Charitable activities
6/7
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
94,724
232
94,956
(21,299)
(124,929)
(146,228)
(51,272)
(20,803)
(72,075)
Restricted
funds
£
50,206
-
50,206
(24,827)
-
(24,827)
25,379
63,840
89,219
2025
£
144,930
232
145,162
(46,126)
(124,929)
(171,055)
(25,893)
43,037
17,144
2024
£
148,691
299
148,990
(43,643)
(105,609)
(149,252)
(262)
43,299
43,037

5 of 13

Pippa's Group Statement of Financial Position As at 31 March 2025

----- Start of picture text -----
||||| |---|---|---|---| |Notes|2025|2024| |£|£| |Current assets| |Cash at bank and in hand|17,394|43,287| |17,394|43,287| |Creditors: amounts falling due within one year|13|(250)|(250)| |Net current assets|17,144|43,037| |Total assets less current liabilities|17,144|43,037| |Net assets|17,144|43,037| |The funds of the charity| |Restricted income funds|14|89,219|63,840| |Unrestricted income funds|14|(72,075)|(20,803)| |Total funds|17,144|43,037|

----- End of picture text -----

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Diana Freestone (Jan 22, 2026, 7:18pm) Diana Freestone Trustee

6 of 13

Pippa's Group Notes to the Financial Statements For the year ended 31 March 2025

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice 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)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Pippa's Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The financial statements are prepared, on a going concern basis, under the historical cost convention.

2. Income from donations and legacies

Donations received
Grants received
Gifts in kind
ther income
Unrestricted funds
Other income 1
xpenditure on generating donations and legacies
Unrestricted funds
Donations
Support costs
Restricted
funds
Unrestricted
funds
£
£
-
810
38,881
93,914
11,325
-
50,206
94,724
2025
£
810
132,795
11,325
144,930
2025
£
232
232
2025
£
2,652
712
3,364
2024
£
970
132,548
15,173
148,691
2024
£
299
299
2024
£
2,993
-
2,993

3. Other income

4. Expenditure on generating donations and legacies

7 of 13

Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2025

5. Expenditure on other trading activities

Staff costs
Shop costs
Support costs
Unrestricted
funds
£
2,056
-
15,879
17,935
Restricted
funds
£
-
1,380
23,447
24,827
2025
£
2,056
1,380
39,326
42,762
2024
£
3,484
1,020
36,146
40,650

6. Costs of charitable activities by fund type

Unrestricted funds
Activity 1
Activity 2
Support costs
2024
2025
£
£
1,989
2,016
85,427
102,498
18,193
20,415
105,609
124,929

7. Costs of charitable activities by activity type

Support costs
Activity 1
Activity 2
nalysis of support costs
Management
IT
Human Resources
Governance costs
Support
costs
Activities
undertaken
directly
£
£
20,415
2,016
-
102,498
104,514
20,415
Activity 1
Fundraising
trading
£
£
15,424
-
-
18,695
-
1,720
23,902
-
39,326
20,415
2025
£
22,431
102,498
124,929
2025
£
15,424
18,695
1,720
24,614
60,453
2024
£
20,182
85,427
105,609
2024
£
13,449
11,653
3,133
26,104
54,339

8. Analysis of support costs

8 of 13

Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2025

9. Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
2025 2024
£ £
Depreciation of owned fixed assets 870 -
Depreciation of assets held under hire purchase 637 -
agreements
Financial advice 455 268
Operating lease charges - hire of plant and machinery 2,954 -
Operating lease charges - other 5,232 3,484
Trustees' remuneration 1,202 -
Trustees' pension contributions 2,116 1,652
Staff pension contributions 3,372 3,713

10. Staff costs and emoluments

Total staff costs for the year ended 31 March 2025 were:

Salaries and wages
Social security costs
Pension costs
General
2025
£
106,659
5,009
5,943
117,611
2025
0
0
2024
£
86,810
8,912
5,633
101,355
2024
0
0

9 of 13

Pippa's Group

Notes to the Financial Statements Continued For the year ended 31 March 2025

11. Comparative for the Statement of Financial Activities

Income and endowments from:
Donations and legacies
Other income
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
95,936
299
96,235
(19,926)
(105,609)
(125,535)
(29,300)
16,092
(13,208)
Restricted
funds
£
52,755
-
52,755
(1,020)
-
(1,020)
51,735
27,207
78,942
2024
£
148,691
299
148,990
(20,946)
(105,609)
(126,555)
22,435
43,299
65,734

The depreciation charge for the year is £(637) in respect of assets leased under finance leases or hire purchase contracts.

13. Creditors: amounts falling due within one year

Other creditors 2025
£
250
250
2024
£
250
250

14. Movement in funds

Unrestricted Funds

General
General
Balance at
01/04/2024
£
(20,803)
(20,803)
Incoming
resources
£
94,956
94,956
Outgoing
resources
£
(146,228)
(146,228)
Balance at
31/03/2025
£
(72,075)
(72,075)

10 of 13

Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2025

Unrestricted Funds - Previous year

General
General
Restricted Funds
Amounts received for
specific purposes
Restricted Funds - Previous year
Amounts received for
specific purposes
Balance at
01/04/2023
£
16,092
16,092
Balance at
01/04/2024
£
63,840
63,840
Balance at
01/04/2023
£
27,207
27,207
Incoming
resources
£
96,235
96,235
Incoming
resources
£
50,206
50,206
Incoming
resources
£
52,755
52,755
Outgoing
resources
£
(133,130)
(133,130)
Outgoing
resources
£
(24,827)
(24,827)
Outgoing
resources
£
(16,122)
(16,122)
Balance at
31/03/2024
£
(20,803)
(20,803)
Balance at
31/03/2025
£
89,219
89,219
Balance at
31/03/2024
£
63,840
63,840

15. Analysis of net assets between funds

Unrestricted funds
General
General
Net current
assets /
(liabilities)
Net Assets
£
£
17,144
17,144
17,144
17,144

11 of 13

Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2025

Previous year
Unrestricted funds
General
General
Net current
assets /
(liabilities)
Net Assets
£
£
43,037
43,037
43,037
43,037

12 of 13

Pippa's Group Detailed Statement of Financial Activities For the year ended 31 March 2025

INCOME AND ENDOWMENT
Donations and legacies
Donations
Grants receivable
Parental contributions
Other income
Other income 1
Total incoming resources
EXPENDITURE
Raising donations and legacies
Donations
Other trading activities
Staff costs
Friday group
Charitable activities
Cost of direct charitable activity (Activity 1)
Cost of direct charitable activity (Activity 2)
SUPPORT COSTS
Management
Fundraising Management
IT
IT (Activity 1)
Human Resources
Human Resources (Activity 1)
Governance costs
Governance costs
Governance costs
Governance costs (Activity 1)
Total resources expended
Net Expenditure
£
2025
810
132,795
11,325
144,930
232
232
145,162
(2,652)
(2,652)
(2,056)
(1,380)
(3,436)
(2,016)
(102,498)
(104,514)
(15,424)
(15,424)
(18,695)
(18,695)
(1,720)
(1,720)
(712)
(23,902)
-
(24,614)
(171,055)
(25,893)
£
2024
970
132,548
15,173
148,691
299
299
148,990
(2,993)
(2,993)
(3,484)
(1,020)
(4,504)
(1,989)
(85,427)
(87,416)
(13,449)
(13,449)
(11,653)
(11,653)
(3,133)
(3,133)
-
(22,697)
(3,407)
(26,104)
(149,252)
(262)

13 of 13

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