Scalliwags Pre-School Charity Number: 1179340
Trustee Report and Unaudited Accounts for the year ended 05 September 2025
Scalliwags Pre-school CIO
The Nursery Unit, Paddock Wood Community Centre, Paddock Wood, Kent, TN12 6EB The Village Hall, Bush Road, East Peckham, Kent, TN12 5LL Registered Charity No. 1179340 Ofsted Registration Nos. 2831937 and 2686577
Scalliwags Pre-School CIO
Table of Contents
Table of Contents ................................................................................................................ 1 Annual Report .................................................................................................................. 2,3 Statement of Financial Activities ........................................................................................ 4 Balance Sheet ...................................................................................................................... 5 Notes to the Accounts ................................................................................................... 6,7,8 Independent Examiner’s Report to the Trustees ................................................................. 9
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Scalliwags Pre-School CIO
Annual Report
For the year ended 05 September 2025
Scalliwags Pre-School CIO, operating from The Nursery Unit, Paddock Wood Community Centre, Maidstone Road, Paddock Wood, Tonbridge, Kent, is a registered charity (Charity No. 1179340). It is a member of the Pre-School Learning Alliance.
Trustees Chairperson Tracey Brechtelsbauer Treasurer Begnat Robichaud Secretary Clare Sharp Trustee Olivia Mundy
a) The objects of the Charity
The charity's objects are to provide high-quality pre-school education and care for children aged two to five years. The Trustees seek to provide excellent early years facilities and learning opportunities for children and families within Paddock Wood, East Peckham and the surrounding communities. The charity is committed to inclusivity and welcomes all children and families, subject to available places.
b) Public benefit
The Trustees confirm that they have complied with their duty under Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's public benefit guidance when planning and delivering the charity's activities.
c) Structure, Governance and Management
The charity is governed by its Constitution and managed by a Board of Trustees. Trustees are elected at the Annual General Meeting and are selected based on their skills, experience, local community involvement and commitment to the aims of the charity. Parents and carers are encouraged to become involved in the charity's governance and may serve as parent representatives where appropriate. The Trustees meet regularly to oversee the strategic direction, financial management and operational performance of the charity.
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Scalliwags Pre-School CIO
d) Summary of financial results for the year ending 05/09/2025.
Total income for the year amounted to £410,472 and total expenditure amounted to £410,199, resulting in a surplus for the year of £273 (2024: £30,244).
The Trustees review fees regularly to ensure the long-term financial sustainability of the charity. The next planned fee increase is scheduled for September 2026, when hourly fees will increase to £7.70.
Approximately 90% of children attending the setting access government-funded early education places. The charity offers fully funded sessions of up to six hours per day, with families able to purchase an additional 30 minutes at the start of each morning session if required.
The charity is registered to deliver funding for eligible two-year-olds, working families of two-, three- and four-year-olds, and universal funding for three- and four-year-olds. The setting also receives Early Years Pupil Premium funding where applicable and actively promotes the Government's Tax-Free Childcare Scheme.
The significant reduction in surplus compared with the previous financial year was primarily attributable to the increased costs associated with the relocation of one setting to a new site and the rise in employer National Insurance contributions. The Trustees remain confident that the charity's financial position is stable and expect future surpluses to strengthen as these transitional costs reduce.
e) Review of the Year for the period ending 05/09/2025
During the year, the charity continued to provide high-quality early years education and care to local families across its settings. The charity maintained its commitment to inclusion, supported children with additional needs, and collaborated closely with local schools, health professionals and families to ensure the best possible outcomes for children. Scalliwags continues to flourish within both communities and has again participated in community events whilst continuing to build strong relationships with local schools.
April 2025 saw Scalliwags in Paddock Wood move to a fabulous new site. The new building offers the opportunity to expand intake and benefit from a modern purpose-built building with a large, enclosed garden area. The move was no easy feat having been in the previous building for 25 years. The Trustees would like to express their gratitude to staff who worked additional hours to support the relocation and to the family members who assisted on moving day.
Whilst local businesses were very generous in their support with the move, the costs associated with it had a significant impact on the surplus for the year ending 5 September 2025.
The reputation of both settings continues to grow from strength to strength, and the Trustees look forward to welcoming new families and supporting their children to flourish in the care of our practitioners.
Upcoming changes to SEND support arrangements and EYFS requirements are likely to increase the workload within the settings; however, the Trustees are confident that staff will rise to these challenges and successfully embed any new requirements.
Tracey Brechtelsbauer Chairperson
08/10/2025
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Scalliwags Pre-School CIO
Statement of Financial Activities
For the year ended 05 September 2025
| Income | 05/09/2025 | 05/09/2024 |
|---|---|---|
| Pre-schoolprovision(1) | 408,415 | 360,376 |
| Other TradingActivities(2) | 1,185 | 2,445 |
| Interest | 872 | 955 |
| Total | 410,472 | 363,776 |
| Expenditure | ||
| Pre-school provision(3) | (410,199) | (333,532) |
| Net Income | 273 | 30,244 |
| Total funds brought forward | 78,387 | 49,143 |
| Total funds carried forward | 78,660 | 78,387 |
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Scalliwags Pre-School CIO
Balance Sheet
As of 05 September 2025
| Non- Current Fixed Assets (4) | 05/09/2025 | 05/09/2024 |
|---|---|---|
| Tangible fixed assets | 6,286 | 5,228 |
| Recoverable rental lease deposit | 7,500 | |
| Total non-current assets ~~a)~~ |
13,786 | 5,228 |
| Current Assets | ||
| Cash at Bank | 65,330 | 72717 |
| Cash | 27 | 1160 |
| Stock(5) | 1,391 | 625 |
| Debtors: amounts falling due within 1 year(6) | 236 | 735 |
| Total ~~b)~~ |
66,984 | 75,237 |
| Net Current Assets | 66,984 | 75,237 |
| Total Assets | 80,770 | 80,465 |
| Creditors: amounts fallingdue within 1year(7) | (2,110) | (2078) |
| Net Total Assets | 78,660 | 78,387 |
Approved for and on behalf of the Board of Trustees 8th October 2025.
Tracey Brechtelsbauer Chairperson
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Scalliwags Pre-School CIO
Notes to the Accounts
For the year ended 05 September 2025
| (1) Income from pre-school provision |
05/09/2025 | 05/09/2024 |
|---|---|---|
| Government funding 2, 3-&-4 (including any EYPP & SENIF & DAF) |
347,684 | 292,072 |
| Non–funded income (fees, lunch club) | 60,731 | 68,304 |
| (2) Income from other trading activities |
05/09/2025 | 05/09/2024 |
| Uniform | 760 | 382 |
| Fundraising | 425 | 2062 |
| Total | 1,185 | 2,444 |
| Interest receivable | 05/09/2025 | 05/09/2024 |
| 872 | 956 | |
| (3) Expenditure |
05/09/2025 | 05/09/2024 |
| Salaries (including payroll admin costs) | 315,731 | 269,929 |
| Staff training courses | 3,750 | 1,826 |
| Rent (including utilities and service charge) | 41,697 | 29,658 |
| Equipment (including from SENIF) | 16,798 | 5,588 |
| Snack & picnic | 4248 | 3,955 |
| Craft materials | 4,162 | 3,318 |
| Cleaning | 4,026 | 2,858 |
| Insurances and Membership, DBS | 5,756 | 3,347 |
| SENIF | 0 | 5,060 |
| Uniform | 1,526 | 1,118 |
| Stationery, photocopying, admin | 4,582 | 3,265 |
| Internet, phone & website | 4,575 | 3,315 |
| Bank Charges | 180 | 295 |
| Other | 3168 | |
| Total | 410,199 | 333,532 |
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Scalliwags Pre-School CIO
| (4) Tangible Fixed Assets (Fixtures & Fittings) |
05/09/2025 | 05/09/2024 | |
|---|---|---|---|
| Net book value at 6 September 2024 | 5,228 | 4,260 | |
| Additions | 4,487 | 1,820 | |
| Disposals | (2,979) | ||
| Subtotal | 6,736 | 6,080 | |
| Depreciation charge | (450) | (852) | |
| Net book value at 5 September 2025 | 6,286 | 5,228 | |
| (5) **Stock ** |
05/09/2025 | 05/09/2024 | |
| 1,391 | 625 | ||
| (6) Debtors: amounts falling due within 1 year |
05/09/2025 | 05/09/2024 | |
| Pre-payments | 236 | 735 | |
| (7) Creditors: amounts falling due within 1 year |
05/09/2025 | 05/09/2024 | |
| Accruals | 752 | 752 | |
| Payments due | 1385 | 1326 | |
| Total | 2,110 | 2,078 |
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Scalliwags Pre-School CIO
Notes to the Accounts
For the year ended 05 September 2025
a) Accounting Policies
Basis of Accounting
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The accounts have been prepared on an accruals basis and comply with the requirements of the Charities Act 2011.
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Previous accounts were prepared using a receipts and payments basis.
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The financial statements of the Charity 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)'.
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All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds and it is probable that the income will be received, and the amount can be measured reliably.
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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.
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The Charity capitalises items of equipment which are expected to be of continuing use and which cost more than £400.
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Tangible fixed assets are depreciated on a straight-line basis over their estimated useful economic lives.
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Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items.
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The Charity is exempt from corporation tax on its charitable activities.
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Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
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b) Trustees are required to:
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Make judgements and estimates that are reasonable and prudent.
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Apply the going concern basis unless it is inappropriate to presume that the Charity will continue in operational existence.
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Keep proper accounting records in accordance with the Charities Act 2011, as a Charitable Incorporated Organisation (CIO). Ensure that the accounts give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources for the period.
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Maintain records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity. Safeguard the assets of the Charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
c) Trustee remuneration and benefits:
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No Trustee received any remuneration from the Charity during the year other than the single trustee who is also a member of staff, who has been paid for her role in the pre-school but received no remuneration in her capacity as a Trustee. Said Trustee was a member of staff before they became a Trustee.
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Trustees have been reimbursement of expenses incurred in pursuance of the Charity’s activities during the year ended 5 September 2025.
d) Staff:
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The average number of employees in this period was 18.
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No employee earned in excess of £60,000.
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Scalliwags Pre-School CIO
Independent Examiner’s Report to the Trustees
I report on the Accounts of the Charity for the year ended 05 September 2025, which are set out on pages 4 to 7.
Respective responsibilities of trustees and examiner
As the Charity’s trustees, the Board is responsible for the preparation of the accounts; the audit requirement of section 144 of the Charities Act 2011 does not apply. The examiner is asked to state, any particular matters that should give rise to further investigation, on the basis of the procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act.
Basis of Independent Examiner’s report
The 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 a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and the examiners not requested to express an audit opinion on the view given by the accounts.
Independent Examiner’s statement
To the Chairperson, Scalliwags Pre-school CIO
I have examined the financial records of Scalliwags Pre-School and I find that they are in accordance with the vouchers and other documents presented to me.
There are no matters that I need to draw to your attention.
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