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-

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