Digitally Signed Document Document ID: 58ACFACAD615C3
## Document Details
July 2025 Branston Little Pickles Pre School **Filename:** Accounts.pdf **Client of:** Nicholsons Accountants Limited
## Signature Details
|**Name:**|Molly Lound|
|---|---|
|||
|**Email:**|chairperson@little-pickles.com|
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|**Date & Time:**|03/03/2026 13:38:02 PM (GMT)|
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|**IP Address:**|84.9.57.64|
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|**Signing Statement:**|Molly Lound confirms that the information is
correct and complete to the best of their knowledge
and belief.|
## Digital Certificate
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|**On behalf of:**|Nicholsons Accountants Limited|
|---|---|
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|**PDF digital certificate:**|IRIS Software Group Limited|
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Please keep a copy of this document for your records.
**REGISTERED CHARITY NUMBER: 1176959**
## **Report of the Trustees and**
**Financial Statements**
**for the Year Ended 31 July 2025**
**for**
**Branston Little Pickles Pre School**
**Branston Little Pickles Pre School**
**Contents of the Financial Statements for the year ended 31 July 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**|6|to|7|
|**Notes to the Financial Statements**|8|to|13|
|**Detailed Statement of Financial Activities**|14|to|15|
**Branston Little Pickles Pre School**
## **Report of the Trustees for the year ended 31 July 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 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 Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The trustees have given careful consideration to the Charity Commission’s Public Benefit guidance when defining the charity’s aims and objectives.
Our charity offers a warm, nurturing "home-from-home" learning environment for every child who attends Branston Little Pickles Pre-School. We are committed to continually developing our learning spaces and using a range of teaching approaches to support children’s growth. The Curiosity Approach sits at the heart of our ethos, shaping both our curriculum and the way we design play experiences.
We also provide wraparound care for children attending Branston C of E Infant Academy and Branston Junior Academy, offering before-school and after-school provision across both settings. Our goal is to foster an inclusive community where every child feels valued and that they truly belong.
Supporting staff well-being and professional development remains a key priority for the trustees. We invest in our team, enabling many staff members to gain qualifications aligned with their interests, which enriches both our practice and the wider organisation.
Our team continues to expand and is strengthened by a shared commitment to high-quality care, allowing us to deliver an exceptional service to all children who attend.
## **Significant activities**
## **Charitable activities**
We are now back to regular fundraising. We held a number of fundraisers across the year at the preschool stay and play events and through after school events at Big Pickles. Fundraising is a regular occurrence at our preschool events, with raffles being extremely popular, along with cake stalls. Big Pickles staff have also organised themed discos, which have been a massive success.
## **Financial review**
## **Reserves policy**
We continue to operate within a budget that has been agreed upon by our managers and trustees, ensuring careful oversight of our expenses, particularly considering rising costs in the food and energy sectors. Any significant expenditures outside the approved budget are subject to thorough review by the committee, ensuring prudent financial management. As a result of these measures, we have maintained a positive financial position and have successfully rebuilt our reserves.
The trustees have assessed and set the reserves amount at £35,000. This figure was determined after careful consideration, including information gathered from various sources. The reserves are designated to cover key areas, including maintaining health and safety standards, staff redundancy costs, six months’ rent, and all operational bills for a six-month period, as well as providing for any unforeseen circumstances.
Regular financial discussions are held during our monthly committee meetings, which allow us to exercise prudent oversight and safeguard the charity’s financial health. With ongoing fundraising efforts and a dedicated trustee overseeing these initiatives, we are confident in our ability to maintain a stable financial position moving forward.
Page 1
**Branston Little Pickles Pre School**
## **Report of the Trustees for the year ended 31 July 2025**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Achievements and Developments**
This past year has been incredibly productive and full of positive momentum. We have continued to grow from strength to strength, achieving a number of wonderful milestones. None of this would have been possible without the commitment and hard work of our staff and trustees; Pickles simply would not be the same without them.
At Little Pickles Preschool, this year has been defined by growth, learning, and meaningful connections. We are pleased to share our achievements on our social media, reflect on how far we have come, and look ahead to what we hope to accomplish next. Our mission remains to provide a nurturing, safe, and stimulating environment where children can flourish emotionally, socially, and intellectually. We aim to spark curiosity, inspire creativity, and promote kindness and respect throughout all aspects of our practice. Our dedicated team ensures that every child receives the support, encouragement, and attention they need to build a strong foundation for lifelong learning.
We strengthened our links with the local community through a variety of enriching experiences, including visits to a nearby care home, walks around the village to explore local nature and wildlife, and a short bus trip to the village library.
Big Pickles Before and After School Club has also continued to expand, with demand for places remaining high. This year, we successfully secured a grant that allowed us to increase capacity and extend our opening hours to better meet the needs of families. As a result, we were able to allocate more funding towards new resources and improvements to both our indoor and outdoor environments - developments that were shaped significantly by the children’s interests. Our unified approach across both sites continues to strengthen the quality of our provision.
We remain committed to following the School Food Standards Agency guidelines, ensuring that all children are offered healthy snacks throughout the day.
Our staff have also continued to pursue professional growth through a range of qualifications and both online and in-house training opportunities. To further enhance our learning spaces, staff and trustees generously volunteered their time during school holidays to help with various improvement projects, both indoors and outdoors.
## **FUTURE PLANS**
We are excited for the opportunities the coming year will bring. We aim to continue expanding our community partnerships, further develop our learning environments, and introduce new experiences that spark wonder and curiosity.
2025 was a year of incredible growth, achievements, and memorable moments, and we are thrilled for everything the future holds. We remain wholeheartedly committed to nurturing every child's unique potential, sparking a love of learning, and strengthening our warm, inclusive community. With a committed team, supportive trustees, and a vibrant community behind us, we are confident that the year ahead will be one of continued growth, innovation, and joy for all our children and families.
The past twelve months have gone by quickly, and it has been a hectic but settled year. We have continued to achieve our aims by making prudent and carefully considered choices. Thank you to our exceptional team of staff and trustees. We have remained committed to providing the best possible service.
Our committee continued to review our financial position across the year and made cautious decisions were necessary. We have remained financially stable despite the continuing rise in costs, particularly wages. We are pleased with the financial reserves we have in place and will continue to ensure these remain realistic as we move forward into 2026.
The committee would like to again extend our appreciation to all the staff for their unwavering dedication to the children, families, and carers whose support has been invaluable throughout the year.
Page 2
**Branston Little Pickles Pre School**
## **Report of the Trustees**
## **for the year ended 31 July 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document and constitutes a Charitable Incorporated Organisation (CIO).
## **Recruitment and appointment of new trustees**
The trustees have served as stated on page 4. Trustees are selected for their willingness to help the charity and for the skills and knowledge they have of particular benefit to the charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
01176959 (England and Wales)
## **Registered Charity number**
1176959
## **Registered office**
C/o Branston C of E Infant School Beech Road Branston LINCOLN Lincolnshire LN4 1PR
## **Trustees**
Mrs A Parsons Mrs H Murphy (resigned 15.3.25) Mrs E Mann Mrs S Reeves M Lound Chairperson K Taylor Trustee M Margrett
## **Independent Examiner**
Nicholsons Chartered Accountants Newland House The Point Weaver Road LINCOLN Lincolnshire LN6 3QN
## **Bankers**
CAF Bank Ltd 25 Kings Hill Avenue WEST MALLING ME19 4JQ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. M Lound - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of Branston Little Pickles Pre School**
## **Independent examiner's report to the trustees of Branston Little Pickles Pre School ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
## Joanne Brown
Nicholsons Chartered Accountants Newland House The Point Weaver Road LINCOLN Lincolnshire LN6 3QN
Date: .............................................
Page 4
## **Branston Little Pickles Pre School**
## **Statement of Financial Activities for the year ended 31 July 2025**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
124
**Charitable activities**
Playgroup
253,911
Other trading activities
2
1,314
Investment income
3
145
Other income
18
**Total**
255,512
**EXPENDITURE ON**
**Charitable activities**
Playgroup
244,859
**NET INCOME**
10,653
**RECONCILIATION OF FUNDS**
Total funds brought forward
57,345
**TOTAL FUNDS CARRIED FORWARD**
67,998|Restricted
funds
£
-
32,580
-
-
-
32,580
8,947
23,633
-
23,633|2025
Total
funds
£
124
286,491
1,314
145
18
288,092
253,806
34,286
57,345
91,631|2024
Total
funds
£
119
224,170
1,282
74
204|
|---|---|---|---|
||||225,849|
||||211,794|
||||14,055
43,290|
||||57,345|
The notes form part of these financial statements
Page 5
## **Branston Little Pickles Pre School**
## **Balance Sheet**
## **31 July 2025**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
8
8,014
**CURRENT ASSETS**
Debtors
9
2,121
Cash at bank and in hand
60,823
62,944
**CREDITORS**
Amounts falling due within one year
10
(2,958)
**NET CURRENT ASSETS**
59,986
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
68,000
**NET ASSETS**
68,000
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
2,574
-
21,057
21,057
-
21,057
23,631
23,631|2025
Total
funds
£
10,588
2,121
81,880
84,001
(2,958)
81,043
91,631
91,631
68,000
23,631
91,631|2024
Total
funds
£
7,590
2,578
49,566
52,144
(2,389)
49,755
57,345
57,345
57,345
-
57,345|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
**Branston Little Pickles Pre School**
## **Balance Sheet - continued**
## **31 July 2025**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
M Lound - Trustee
The notes form part of these financial statements
Page 7
**Branston Little Pickles Pre School**
## **Notes to the Financial Statements for the year ended 31 July 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared 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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Government grants**
Government grants which have been accounted for under the performance model are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Financial instruments**
Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:
Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.
Cash at bank is classified as a basic financial instrument and is measured at transaction price.
Page 8
continued...
**Branston Little Pickles Pre School**
## **Notes to the Financial Statements - continued for the year ended 31 July 2025**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.
## **Value Added Tax**
Value Added Tax is not recoverable by the charity and as such is included in the relevant costs in the Statement of financial Activities.
## **2. OTHER TRADING ACTIVITIES**
|**2.**|**OTHER TRADING ACTIVITIES**|||
|---|---|---|---|
|||2025|2024|
|||£|£|
||Fundraising events|1,314|1,282|
|**3.**|**INVESTMENT INCOME**|||
|||2025|2024|
|||£|£|
||Deposit account interest|145|74|
|**4.**|**NET INCOME/(EXPENDITURE)**|||
||Net income/(expenditure) is stated after charging/(crediting):|||
|||2025|2024|
|||£|£|
||Depreciation - owned assets|1,312|1,419|
||Other operating leases|7,379|10,154|
||Deficit on disposal of fixed assets|1,394|-|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Page 9
continued...
**Branston Little Pickles Pre School**
## **Notes to the Financial Statements - continued for the year ended 31 July 2025**
|**6.**
**STAFF COSTS**
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Full time
Part time
No employees received emoluments in excess of £60,000.
**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Playgroup
Other trading activities
Investment income
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Playgroup
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2025
2024
£
£
195,880
161,720
2,892
2,381
198,772
164,101
2025
2024
1
1
16
17
17
18
Unrestricted
fund
£
119
224,170
1,282
74
204
225,849
211,794
14,055
43,290
57,345|
|---|---|
|||
Page 10
continued...
**Branston Little Pickles Pre School**
## **Notes to the Financial Statements - continued for the year ended 31 July 2025**
|**8.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
Computer
fittings
equipment
£
£
**COST**
At 1 August 2024
13,564
1,696
Additions
4,209
1,495
Disposals
(3,490)
-
At 31 July 2025
14,283
3,191
**DEPRECIATION**
At 1 August 2024
5,974
1,696
Charge for year
1,053
259
Eliminated on disposal
(2,096)
-
At 31 July 2025
4,931
1,955
**NET BOOK VALUE**
At 31 July 2025
9,352
1,236
At 31 July 2024
7,590
-
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2025
£
Trade debtors
154
Prepayments and accrued income
1,967
2,121
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2025
£
Social security and other taxes
1,173
Accrued expenses
1,785
2,958
**11.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.8.24
in funds
£
£
**Unrestricted funds**
General fund
57,345
10,655
**Restricted funds**
Junior Academy WAC Grant
-
12,409
Infant Academy WAC Grant
-
11,222
-
23,631
**TOTAL FUNDS**
57,345
34,286|Totals
£
15,260
5,704
(3,490)
17,474
7,670
1,312
(2,096)
6,886
10,588
7,590
2024
£
1,658
920
2,578
2024
£
814
1,575
2,389
At
31.7.25
£
68,000
12,409
11,222
23,631
91,631|
|---|---|
Page 11
continued...
**Branston Little Pickles Pre School**
## **Notes to the Financial Statements - continued for the year ended 31 July 2025**
## **11. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Junior Academy WAC Grant
Infant Academy WAC Grant
**TOTAL FUNDS**|Incoming
resources
£
255,512
17,169
15,411
32,580
288,092|Resources
Movement
expended
in funds
£
£
(244,857)
10,655
(4,760)
12,409
(4,189)
11,222
(8,949)
23,631
(253,806)
34,286|
|---|---|---|
## **Comparatives for movement in funds**
|At 1.8.23
£
**Unrestricted funds**
General fund
43,290
**TOTAL FUNDS**
43,290
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
225,849
**TOTAL FUNDS**
225,849|Net
movement
At
in funds
31.7.24
£
£
14,055
57,345
14,055
57,345
Resources
Movement
expended
in funds
£
£
(211,794)
14,055
(211,794)
14,055|
|---|---|
Page 12
continued...
**Branston Little Pickles Pre School**
## **Notes to the Financial Statements - continued for the year ended 31 July 2025**
## **11. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Junior Academy WAC Grant
Infant Academy WAC Grant
**TOTAL FUNDS**|Net
movement
At 1.8.23
in funds
£
£
43,290
24,710
-
12,409
-
11,222
-
23,631
43,290
48,341|At
31.7.25
£
68,000
12,409
11,222|
|---|---|---|
|||23,631|
|||91,631|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Junior Academy WAC Grant
Infant Academy WAC Grant
**TOTAL FUNDS**|Incoming
resources
£
481,361
17,169
15,411
32,580
513,941|Resources
Movement
expended
in funds
£
£
(456,651)
24,710
(4,760)
12,409
(4,189)
11,222
(8,949)
23,631
(465,600)
48,341|
|---|---|---|
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Page 13
## **Branston Little Pickles Pre School**
|**Detailed Statement of Financial Activities**
**for the year ended 31 July 2025**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Fundraising events
**Investment income**
Deposit account interest
**Charitable activities**
Playgroup fees
Grants
LCC funding
**Other income**
Childrens uniforms
Other revenue
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Pensions
Rent & Light & heat
Children's milk and provisions
Toys, equipments and consumabl
Loss on sale of tangible fixed assets
**Support costs**
**Management**
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Staff training
Repairs and renewals
Subscriptions
IT costs
Carried forward|2025
£
124
1,314
145
128,804
32,580
125,107
286,491
18
-
18
288,092
195,880
2,892
7,379
5,936
10,004
1,394
223,485
1,284
1,576
2,045
1,214
8,004
915
4,845
633
3,724
24,240|2024
£
119
1,282
74
121,206
-
102,964
224,170
(456)
660
204
225,849
161,720
2,381
10,154
4,879
4,834
-
183,968
1,123
1,330
1,212
-
11,024
877
3,145
446
3,125
22,282|
|---|---|---|
This page does not form part of the statutory financial statements
Page 14
## **Branston Little Pickles Pre School**
|**Management**
Brought forward
Bad debts
**Finance**
Bank charges
Fixtures and fittings
Computer equipment
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|**Detailed Statement of Financial Activities**
**for the year ended 31 July 2025**|2025
£
24,240
-
24,240
59
1,053
259
1,371
4,710
253,806
34,286|2024
£
22,282
130|
|---|---|---|---|
|||||
||||22,412
60
1,339
81|
||||1,480
3,934|
||||211,794|
||||14,055|
This page does not form part of the statutory financial statements
Page 15