JACK AND JILL PRE-SCHOOL BICESTER CHARITABLE INCORPORATED ORGANISATION COMPANY NUMBER: CE012998 ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025
Jack and Jill Pre-school Bicester- Charitable Incorporated Organisation Charity Information Year Ended 31 August 2025 Charity Name= Jack and Jill Pre-school Bicester Charitable Incorporated Organisation Company Number: CE012998 Chairperson: Laura Collier Secretary Clare Doolan Treasurer Trevor Dodd Principle Address Queens Avenue Bicester Oxon OX26 2NR Independent Examiners: VT Accountancy Chartered Certified Accountants Unit 5B Willows Gate Stratton Audlev Oxon OX27 9AU
Jack and Jill Pre-school Bicester- Charitable Incorporated Organisation Contents Year Ended 31 August 2025 Page Trustees Report Independent Examiners Report Statement of Income & Expenditure Balance Sheet Notes to the Financial Statements 7-11
Jack and Jill Pre-school Bicester Charitsble Incorporated Organisation Trustees, Report Year Ended 31 Au ust 2025 Objectives and activities The charity seeks to enrich the development and education of children primarily under statutory school age by enhancing the professional development and career opportunities of staff by,. Evaluating performance and professional standards Setting professional development targets for all preschool staff Devising budgets for staff training and professional development Securing funding for additional training in specialists areas Encouraging staff to apply for promotions and providing relevant training courses to develop their knowledge and understanding Management having completed Specialist Safeguarding training including Chairperson (Trusteel. Chairperson (Trusteel and Preschool Manager having also completed PREVENT training and child protertion development Continue to operate a 'buddW scheme for staff to pair and share good practice, and support each other's development following previous successes Achievements and performance The interest in the preschool is high and continues to have a healthy waiting list for all three rooms, for the coming and f uture years. Ofsted inspection during 2021 awarded the setting with an Outstanding rating and we continue to uphold this status with lots of great feedback f rom existing and previous families. The preschool continues to have a high number of SEN children, and the role of SENCO is working well to ensure they are all supported. We continue to run holiday clubs, for two weeks over the summer holidays. This appears to be working well for both the preschool and our parents and is becoming a regular feature each vear. Flnancials Our preschool continues to have a high number of funded 2 year old5 and 3 year old5, however we still do not have a high level of income from invoiced hours Inon-funded children) therefore we are heavily reliant on the government funding i.e. increasing our hourly rates for invoiced children doesn't have a massive impact on our income. The minimal increase in government f unding and high increases in NMW Inational minimum wage) are unfortunately proving that government funding is not a reliable source of income. and we are becoming more dependent on adhoc government grants.
Jack and Jill Pre-school Bicester Charitable Incorporated Organisation Trustees. Report Year Ended 31 Au ust 2025 We have seen an increase in costs for utilities and have such increased our budgeted spend to accommodate further increases due to the f luctuations seen in the global market. Staff wages are in line with current expectations and we always aim to have a proportional increase to all staff wages when the hourly rate for the minimum wage increases each year. We have a reasonably healthy financial account and we still manage to ensure we have three months running costs within our main account. We also continue to maintain approximately 4 months of salary, tax, Nl, and pension costs in a separate account. i.e. £80K for emergency payments should we need to temporarily close. We are in the process of negotiating the renewal of the building lease with the Council. Our Solicitors are reviewing the current proposal and requesting necessary amendments. Once the solicitor is happy we will aim to sign the lease, allowing us to reside in the building for another 4 years. We have successfully negotiated repairs to be completed to our roof via the Council. These were completed over the summer holidays whilst the preschool was closed to children. The agreement with the council resulted in us agreeing to pay for the preventative / restorative works over a fixed period lin line with the agreed lease period). Plans for the future We are at full capacity so are doing well from a waiting list perspective. We have no immediate plans to change anything significant in the preschool. Structure. governance and management The original charity wa5 established in 1993, with the newly formed Charitable Incorporated Organisation being established August 2018. The trustees who served during the period of 1st September 2024 to 31 August 2025 were,. Laura Collier (appointed April 20161 Trevor Dodd (appointed November 20171 Claire Doolan lappointed October 20221 Jack and Jill Pre-school is a member of the Pre-school Learning Alliance, and is regulated and inspected by OFSTED. The Trustees meet with the Preschool Manager approximately once a year to discuss and review how the preschool is running, review the financials, review the forecast and discuss any major purchases. Trustees participate in adhoc meetings to support specific discussions / topics. Trustees are continually in discussion with office staff over email and the majority of decisions / input are dealt with over email.
Jack and Jill Pre-school Bicester Charitable Incorporated Organisation Trustees. Report Year Ended 31 Au ust 2025 The Trustee who takes the role of Chairperson, meets with the Preschool Manager when required, to discuss any staff ing issues and the day to day running of the preschool. The Trustees employ the Pre-school staff and deal with all Staff issues such as pay, training, employment contracts and performance reviews. Office staff are entrusted with the day to day management and financials regarding the preschool. All off ice purchases made inline with allocated budget are regarded as pre-approved; non budgeted expenses require additional authorisation to be obtained from a minimum of two Trustees. Law applicable to charities in England and Wales requires the Trustees to prepare f inancial statements for each financial year which give a true and fair view of the Charity's f inancial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Trustee are required to; Select suitable accounting policies and then apply them consistently- Make judgements and estimates that are reasonable and prudent,. State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements- and Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable step5 for the prevention and detection of fraud and other irregularities. The trustees, report was approved by the Board of Trustees. Laura Collier, Trustee Ichairpersonl
Jack and Jill Pre-school Bicester - Charitable Incorporated Organisation Independent Examiner5 Report Year Ended 31 August 2025 I report on the accounts of the Charity for the Period ended 31 August 2025, which are set out on pages 5 to 6. Respective responsibilities of the Trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed:_ It is my responsibility to= examine the accounts under Section 145 of the 2011 Act,. to follow the procedures laid down in the general Directions given by the Charity Commission under Settion 14515llbl of the 2011 Act- and to state when particular matter5 have come to our attention Basis of independent examiner's report My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and 3 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention= which gives us reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Section 130 of the 2011 Act: and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met,. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 16 Apr 2026 Mrs V J Thomas F.C.C.A Date
Jack and Jill Pre-school Bicester- Charitable Incorporated Organisation Statement of Income and Expenditure Year Ended 31 August 2025 YE131108125 Y/E 31108124 Notes Incoming From Charitable activities Restricted Funds Investments Donations Grant income Rental Income 333,284 282,595 5,470 710 12,000 4,823 3,525 Totsl Incoming Resources 342,279 300,128 Expenditure on: Charitable activities 302,627 264,169 302,627 264,169 Net movement in funds 39,652 35,959 Fund balances at 31 August 2024 248,501 212,542 Fund balances at 31 August 2025 £ 288 153 £ 248 $01
Jack and Jill Pre-school Bicester- Charitable Incorporated Organisation Balance Sheet Year Ended 31 August 2025 YIE 31108125 YIE 31108124 Notes Fixed A55ets 27,591 23,509 Current Assets Nursery Fees Due Prepayments Santander Savings Account Lloyds Current Account Dudley Building Society Hampshire Building Society Cash in hand PAYE Debtor 4,289 887 1,799 86,881 89,952 85,000 132 9,706 5,584 1,123 51,280 92,799 85,OlJO 132 Totsl Assets 306,237 259,427 Current Liabilities Creditors- Short Term Accruals and Deferred Income PAYE Creditor 12,7281 19,4091 15,9471 15661 16,8641 13,4961 Total Assets less Total Liabilities Income funds Unrestricted funds Restricted funds 285,004 3,149 246,627 1,874 £ 288 153 £ 248 501 and signed on their behalf: 16 Apr 2026 Laura Colller Trustee- Chalrperson Date
Jack and Jill Pre-school Bicester- Charitable Incorporated Organisation Notes to the Accounts Year Ended 31 August 2025 l. Accounting Policie5 1.1 These accounts have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" IFRS102"1, 'Accounting and Reporting by Charitie5" the Statement of Recommended Practice for charitie5 applying FRS 102, the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from l January 2019. The charity is a Public Benefit Entity as defined by FRS 102. The accounts have departed f rom the Charities IAccounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations, but which has since been withdrawn. The accounts are prepared in Sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention, modified to include the revaluation of f reehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. 1.2 Going concern The CIO was set up on 22 January 2018, the charity began to operate on I" August 2018 when all of the assets and liabilities from Jack and Jill Pre-school charity number 1028631 were transferred to the CIO. The trustees continue to adopt the going concern basis of accounting in preparing the accounts. nd 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Grants were received from OCC in this period for distribution to families, this grant has not been utilized in full and has therefore been carried forward as restricted funds. 1.4 Incoming resources Income is recognized when the charity Is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Jack and Jill Pre-school Bicester- Charitable Incorporated Organisation Notes to the Accounts Year Ended 31 August 2025 1.5 Resource5 expended Expenses are included in the financial statements as they become due Expenses include VAT where applicable as the charity cannot reclaim it. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognized so as to write off the assets less their residual values over their useful lives on the following basis: Leasehold improvements Equipment Computers IO% Straight line 20Yo Straight line 20% Straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in net income/lexpenditurel for the year. 1.7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less. Charitable activities YIE 31108125 YIE 31108124 Fees Fundraising net income Other incoming resources 332,267 1,017 281,921 674
Jack and Jill Pre-school Bicester- Charitable Incorporated Organisation Notes to the Accounts Cont'dl... Year Ended 31 August 2025 Investment5 YIE 3118125 YIE 31108124 Interest receivable 47 4. Charitable activities YIE 31108125 YIE 31108124 Purchases OCC Grant Distributions Wages Employers pension Telephone Cleaning materials, biscuits and drinks Play materials and equipment Trips, entertainment Postage, siationery, advertising and photocopying Computer expenses Insurance Subscriptions Rent Light and heat Repairs and renewals Accountancy Staff welfare Staff training Hire of equipment Staff Entertaining Discretionary food vouchers Sundry Expenses Legal and professional fees Charitable Donation Advertising Depreciation Profit/Loss on disposal of assets 301 4,335 199,718 5,253 1,632 3,364 5,016 431 389 190 1,236 2,901 7,812 4,164 7,430 3,775 2,250 241,908 6,260 2,250 2,135 4,435 468 140 1,176 3,436 7,812 4,269 7,341 3,782 321 1,690 4,707 2,496 5,854 3,576 814 112 130 264 90 304 5,357 5,288 184
Jack and Jill Pre-school Bicester Charitsble Incorporated Organisation Notes to the Accounts Cont'dl... Year Ended 31 August 2025 S. Fixed Assets Computer Equip Office Equip L/Hold Improv. Total C05t Cost B/Fwd as at 0110912024 Additions Disposals 1,773 19,675 1,057 25,680 8,382 47,128 9,439 Cost C/Fwd as at 3110812025 £20732 £34062 £56567 Depreciation Depreciation B/Fwd as at 0110912024 Charge for year Disposals 354 354 16,495 1,573 6,770 3,430 23,619 5,357 Depreciation C/Fwd as at 3110812025 Net Book Value As At 31108/2025 As At 0110912024 £3180 £18910 £23509 6. Statement of Movement in Fund5 At 01109124 Income Expendlture At 31108125 Unrestricted Funds Restricted Funds 246,627 1,874 338,754 3,525 300,377 2,250 285,004 3,149 Total Funds 24 42 -io-
Jack and Jill Pre-school Bicester Charitsble Incorporated Organisation Notes to the Accounts Cont'dl... Year Ended 31 August 2025 7. Trustees One of the Trustees, Mr Trevor Dodd, is the father of the pre-school manager. The Pre- school manager's remuneration is agreed by all Trustees. 8. Employees Number of employees The average monthly number of employees during the period was: YIE 31108125 YIE 31108124 Jack and Jill Preschool 15 15 Employment costs YIE 31108125 YIE 31108124 Wages and salaries £ 241908 £ 199 718 There were no employees whose annual salary was £60,000 or more. -li-
nable Issuer VT Accountancy Document generated Wed, 15th Apr 2026 14'.18'.06 BST Document finggrprint 903ef8dacc927d2c3e1c72665314f79e Partles Involved wlth thls document Document processed Party + Flngerprlnt Thu, 16th Apr 2026 9.07.'34 BST Mrs Laura Collier - Signer19d8c25ae18b4febffbbfof2d5910f8f61 Thu, 18th Apr2026 11.34.24 BST VT Accountancy Limited - Signer1877879e99a62fba56a671338fa708dg01 Thu, 16th Apr 2026 11'.34'.24 BST Mr Trevor Dodd - Copied In Ifad2965df5fOc01d7ed0144f2d56d1531 Audit history log Date Actlon Wed, 15th Apr 2026 14'.18.'06 BST Envelope generated with fingerprint 8dafb98cafOd163f1e61ffl)ab9108601 118.133.63.166) Document generated with fingerprint Wed, 15th Apr 2026 14..18:06 BST 903ef8dacc927d2c3e1c72665314f79e.118.133.63.1661 Mrs Laura Collier has been assigned lo this envelope. 118.133.63.166) Wed, 15th Apr 2026 14..18:06 BST Wed, 15th Apr 2026 14'.18.'06 BST VT Accountancy Limited has been assigned lo this envelope. 118. 133.63.1661 Wed, 15th Apr 2026 14'.18.'06 BST Mr Trevor Dodd has been assigned to this envelope.118.133.63.1661 Wed, 15th Apr 2026 14.18.15 BST Envelope generated Wed, 15th Apr 2026 14.'18:15 BST Sent the envelope to Mrs Laura Collier for signing Wed, 15th Apr 2026 14'.18.15 BST Document emailed lo paty email Thu, 16th Apr 2026 9 07.'17 BST Mrs Laura Collier viewed the envelope182.16. 134.1561 Thu, 16th Apr 2026 9.07.'35 BST Mrs Laura Collier signed the envelope182.16.134.1561 Thu, 16th Apr2026 9 07..35 BST Sent the envelope to VT Accountancy Limited for signing182. 16. 134. 1561 Thu, 16th Apr 2026 9.07.35 BST Document emailed lo paty email Thu, 16th Apr2026 11:34..07 BST VT Accountancy Limited viewed the envelope1213.123.175.901 Thu, 16th Apr 2026 11'.34'.24 BST VT Accountancy Limited signed the envelope1213.123.175.901 Thu, 16th Apr2026 11.34..24 BST Sent the envelope to Mr Trevor Dodd for signing1213. 123.175.901 Thu, 16th Apr 2026 11'.34'.24 BST This envelope has been signed by all parties1213.123.175.901 Thu, 16th Apr2026 11.34'.24 BST Signed document confirmats'on emailed to paty email1213.123.175.901 Signed document confirmation emailed to party email1213.123.175.901 Thu, 16th Apr 2026 11'.34'.24 BST
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