2025-08-31-accounts

St James Church Pre-school CIO

Report and Accounts Year ended 31 August 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

ST JAMES CHURCH PRE-SCHOOL CIO

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 AUGUST 2025

ADDRESS FOR CORRESPONDENCE

St. James Church Kingfisher Drive Woodley READING RG5 3LH

GOVERNING DOCUMENT

Constitution

CHARITY REGISTRATION NUMBER 1183349 TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY

Robert Wiesinger (appointed Feb 2026)

Jamie Chandler (chairperson) Laura Joy Guze Mary Iris Holmes Hilary Reed Nicola Jane Tivey

INDEPENDENT EXAMINER

Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Pages 2-9 Trustees' Report Page 10 Independent Examiner's Report Page 11 Receipts and Payments Account Page 12 Statement of Assets & Liabilities Pages 13-14 Notes to the Accounts

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Trustees’ Annual Report for the period

From 1[st] September 2024 To 31[st] August 2025

Charity name: St James Church Preschool CIO

Charity registration number: 1183349

Objectives and Activities

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SORP reference
Summary of the purposes of Para 1.17 As an early years provider we aim to
the charity as set out in its enhance the education and development of
governing document pre-school children from 2-5 years of age.
We follow the Early Years Foundation
Stage Curriculum.
We are members of the Early Years
Alliance and use their model constitution.
Summary of the main Para 1.17 and By
1.19
activities in relation to those Offering appropriate play, education
purposes for the public and care facilities, in accordance
benefit, in particular, the with Early Years Foundation
activities, projects or Curriculum
services identified in the Providing funded places as laid
accounts. down by the DFE
Providing private spaces for
unfunded children
Employing appropriately trained and
qualified staff in Early Years
education
Ensuring the individual needs of all
our children are met
Partnering with the parents and
carers of the children
Having the necessary policies and
procedures in place to run a happy
and healthy setting for all involved
Being an Ofsted Registered setting
Statement confirming Para 1.18 The trustees have due regard for the
whether the trustees have guidance issued by the Cha ty
had regard to the guidance Commission and confirm that we meet this
issued by the Charity guidance for public benefit.
Commission on public
benefit
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Additional information (optional)

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You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	N/A
Policy on social investment including program related investment	Para 1.38	N/A
Contribution made by volunteers	Para 1.38	We value the contribution made by our volunteers and trustees. Without them it would not be possible to run our pre- school. Our committee is voluntary and has a wide range of experienced members from parents to educational practitioners and leaders.
Other		Our preschool is based on the site of St James Church, Southlake. Charity No. 1128770. This has been a longstanding relationship of 50 years + and their continued support is appreciated.

Achievements and Performance

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SORP reference
Summary of the main Para 1.20 Manager’s Report from the 2025 AGM:
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Achievements and Performance	Achievements and Performance	Achievements and Performance
SORP reference
Summary of the main	Para 1.20	Manager’s Report from the 2025 AGM:
achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.		Good evening, everyone, and welcome to the Annual General Meeting of St James Church Preschool. As Manager, I’ve had the joy (and occasional glitter emergency) of leading this wonderful team through fun- filled, slightly chaotic, and always rewarding days. People often ask me, “So what exactly does a preschool manager do all day?” The short answer: a bit of everything. The long answer: I’m a teacher, nurse, counsellor, cleaner, referee, snack- opening champion, spreadsheet wrangler, and part-time detective for missing bottles, glasses, and rogue biscuits. Here’s a glimpse into a typical day at St James Church Preschool. 7:30 a.m. — The Calm Before the Storm. The day begins peacefully. The rooms are tidy, craft tables organised, and my coffee is still hot. I take a deep breath and think, “Today will be calm.” By 8:45, the calm has vanished: someone’s lost a shoe, someone else has found a worm, and glitter has mysteriously migrated into places I didn’t know existed. My coffee is cold, but the day is officially alive. 8:30 a.m. — The Great Arrival Parade Families arrive in cheerful waves, juggling bags, bottles, and soft toys. There are smiles, tears, and the occasional “I forgot their hat!” By 9:00 a.m., we’ve reassured three parents, located two lost lunchboxes,

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and welcomed a stuffed giraffe who has officially joined the morning circle. On Thursdays, we get an extra-special moment: our Hong Kong families waving enthusiastically at the gate. The children grin and wave back, a joyful reminder of the wonderful community that surrounds our preschool. 10:00 a.m. — Learning, Laughter, and the Laws of Physics Educators lead the children through creative activities—painting, building, dramatic play, and water-tray experiments. At 10:30, the garden becomes a “flood zone” after some rain. Children enthusiastically attempt Olympic-level swimming in the puddles, and I patrol the soggy field, redirecting tiny adventurers while dodging splashes, mud, and soggy toys. Back inside, Miss Emily introduces the children to songs from her latest show. Watching her teach the dance moves is comedy gold: tiny feet flail, arms wave, and everyone ends up in a delightful, tangled heap. The children are thrilled, and we can’t help but laugh at her heroic enthusiasm. 11:30 a.m. — Ceiling Leaks and Soaked Staff Just when we think we’re in control, the ceiling reminds us who’s boss. After another rainfall, a small indoor waterfall appears above the reading corner. Poor Miss Cooke is caught in the splash zone, and soon the classroom is a mix of towels, buckets, and sympathetic laughter. 12:00 p.m. — Lunchtime Logistics (or, The Great Packet Battle) Lunchtime is a test of patience and dexterity. I sit at a tiny table surrounded by twelve snack packets that appear impossible to open. One by one, they’re handed to me, and I twist, tear, and tug like an Olympic competitor while encouraging tiny hands: “Nearly there!” Across the table, one determined child has decided that biscuits are the only acceptable food. Fruit is politely refused. By the end, everyone’s eaten something, the floor is covered in crumbs, and spirits are high. 1:00 p.m. — The Afternoon Shuffle With bellies full, the children rest or engage in quieter activities while I tackle admin: rosters, compliance forms, emails, and the highlight of the day—phone calls from Wokingham querying headcount hours. Twenty minutes later, we’ve explained the numbers several times, confirmed the

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calculations, and survived another spreadsheet debate. Unexpected visitors add extra excitement. A church member arrives, desperate to retrieve their glasses from Sunday, only to find the office locked. And as if on cue, the internal bell and gate bell go off simultaneously, sounding like an alarm for the apocalypse. I dash between phones, doors, and bewildered visitors, pretending this is exactly what I trained for. Later in the afternoon, Mrs Brown loses her bottle… again. “Has anyone seen my bottle?” she asks, prompting a miniature search mission across the preschool— under chairs, behind tables, and sometimes in the most obvious place: her own bag. 3:00 p.m. — The Grand Departure Parents arrive to collect tired, happy children, proudly showing off their masterpieces. “It’s a dinosaur!” one announces. “Oh yes, of course it is,” I reply, holding what may actually be a blue cloud with legs. By 4:00 p.m., the last child leaves, toys are tidied, and the preschool is peaceful once more—until tomorrow morning. Chairperson’s Report Since Tuesday 23rd September, at the committee meeting, it was voted on and I was elected as the new Chairperson of the committee, which I am very happy and excited to be taking on this role. Penny Foreman is back with us working in an administrative responsibility which we are very happy about. Formally the meeting is required by the Charities Commission, as various reports are needed on activities over the last 12 months. They also require the presentation of accounts, and re-election of officers and committee members. It is also an opportunity to share information about the year gone by and plans for the forthcoming year and to ensure members have the opportunity to speak with the committee and ask questions. For new parents, St James Church Preschool had been part of the church for the last 50 years. I have worked with the preschool on and off over the past 10 years and I am now excited to be able to work alongside Elaine, her staff team and the

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committee to help push us forward into a future for the Preschool. Some meeting attendees may have been aware of plans for a purpose-built unit for preschool, on the land that is currently our garden. This proposal is now being led by the church and will be a joint venture with them. A significant amount of fundraising will be required to make this happen and we will need to work on a joint agreement to what a mutual deal could look like if we donate a large cash sum towards the project. I would like to thank all the staff, who work hard throughout the sessions and often prepare for the children’s learning journey at home, in their own time this past year, it is gratefully appreciated by the children, parents and committee members.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	No specific objectives have been set
Performance of fundraising activities against objectives set	Para 1.41	No specific fundraising targets have been set
Investment performance against objectives	Para 1.41	N/A
Other		N/A

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	Treasurer’s report from the 2025 AGM: Copies of the accounts were distributed while Nicola explained them. Funding criteria has been changed by the government to include 30-hour funding for 3-year-olds and 15-hour funding for 2-year- olds. We therefore collect less fees in payment from families as more children are eligible for government funding. Our main expenses are staff wages, and rent, which is a “peppercorn rent”, not a great deal. There is an adjustment at the bottom of the accounts, based on how the council passes us funds up to the 31-Aug year end. We have a large reserve figure, of which £60k was passed from the Church to the preschool when we became a CIO that has been ringfenced for the building project. The remaining £50k is set aside for potential redundancy payments in the event the preschool was to close, along with a

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		reserve policy of holding 3 months of running costs.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity has sufficient reserves to cover 3 months/approximately a term of expenses plus enough to cover staff redundancies.
Amount of reserves held	Para 1.22	£100,000
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	At this time, we are uncertain what the impact of the extension of the free entitlement to include 2-year-olds will have on the income of the pre-school. Or the future increases in the National Minimum Wage. As we use a church building, we are lucky enough to have a subsidised rent.

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Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal Para 1.47 Our main source of income is the nursery
sources of funds (including education funding we receive from our local
any fundraising) council for the free delivery of early years
education.
We had a limited source of fundraised
income during this period.
Some income was from the invoicing of
fees for children/hours not covered by the
free entitlement.
Investment policy and Para 1.46 N/A
objectives including any
social investment policy
adopted
A description of the principal Para 1.46 Any changes the Government might
risks facing the charity make to free funding of education
for 2–5-year-olds.
The attraction of children from the
area who qualify for the free
entitlement of who can pay privately
for sessions. However, we do have
a long, well-established reputation
in the area.
The recruitment of staff and trustees
with the necessary skills to manage
the organisation.
Other N/A
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Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	CIO

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Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Application/Interest submitted at AGM. Elected by members of the CIO at the AGM. Mid-term appointments can be made following recommendation by existing committee members

Additional information (optional)

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You may choose to include further statements where relevant about:
Policies and procedures Para 1.51 Trustees are elected and appointed at the
adopted for the induction AGM. They are primarily members of the
and training of trustees CIO which according to the constitution can
be parents o carers of the children
attending the pre-school. We also have
representatives from the Church body due
to the strong connections with the church
since the pre-school was originally
established as a church play group, 50
years ago.
All trustees will complete DBS checks and
then EY2 for Ofsted suitability checks.
All staff and trustees are required to read
the policy and procedures handbook
The charity’s organisational Para 1.51 The pre-school is overseen by the
structure and any wider committee of volunteer trustees in
network with which the collaboration with the Manager, who has
charity works overall day to day responsibility.
The pre-school requires he committee
members to have the necessary skills and
capabilities to manage, the finances, the
HR and legal compliance.
The pre-school also has membership with
EYA (the Early Years Alliance) for further
support.
Relationship with any Para 1.51 St James Church, Southlake.
related parties Use of part of the building.
Other N/A
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Reference and Administrative details

Charity name	St James Church Preschool CIO
Other name the charity uses	St James Preschool
Registered charity number	1183349
Charity’s principal address	St James Church Centre Southlake Kingfisher Drive Woodley Reading Berkshire RG5 3LH

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Names of the charity trustees who manage the charity

1 2 3 4 5 6	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	Jamie Chandler	Chair person	Appointed at AGM Nov 2025	Committee/AGM
	Nicola Tivey	Treasurer		Committee/AGM
	HilaryReed			Committee/AGM
	MaryHolmes			Committee/AGM
	Laura Guze			Committee/AGM
	Robert Wiesinger		Appointed February 2026	Committee/AGM

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
	Jamie Chandler
	Chairperson

Page 9

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

ST JAMES CHURCH PRE-SCHOOL CIO

I report to the trustees on my examination of the accounts of St James Church Pre-school CIO ('the charity') for the year ended 31 August 2025 on pages 11 to 14 following.

Responsibilities and basis of report

As the trustees of the charity 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 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material 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 accordance with section 130 of the 2011 Act; or

1. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sarah Crispin ACA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date:

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ST JAMES CHURCH PRE-SCHOOL CIO

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Notes 2 4 A Income receipts Donations Government grants Fees received Bank interest Other Total receipts Payments Payments in relation to charitable activities undertaken directly Total payments Net of receipts / (payments) before Transfers between funds Net movement in funds Cash funds as at last year end Cash funds at this year end	General Designated Funds Funds £ £ 500 - 139,888 - 13,134 - 1,444 - 26 - 154,992 - 117,022 - 117,022 - 37,970 - (60,000) 60,000 (22,030) 60,000 120,201 - 98,171 60,000 Unrestricted Funds	Restricted Funds £ - - - - - - - - - - - - -	2025 £ 500 139,888 13,134 1,444 26 154,992 117,022 117,022 37,970 - 37,970 120,201 158,171	2024 £ 209 103,632 32,803 910 - 137,554 110,520 110,520 27,035 - 27,035 93,166 120,201

The notes on pages 13-14 form part of these accounts.

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ST JAMES CHURCH PRE-SCHOOL CIO

STATEMENT OF ASSETS AND LIABILITIES AS AT THE YEAR ENDED 31 AUGUST 2025

Notes A Cash funds Cash at bank with immediate access Notice deposits Petty cash B Liabilities Falling due within one year Deferred income - WBC payment in advance Pension creditor Fee for Independent Examination Accrued expenses Total C Assets retained for charity's own use Furniture		General Designated funds funds £ £ 44,801 - 53,250 60,000 121 - 98,171 60,000 36,616 - 505 - 1,080 - 143 - 38,345 - Unrestricted Funds	Restricted funds £ - - - - - - - - -	2025 £ 44,801 113,250 121 158,171 36,616 505 1,080 143 38,345 Fund to which asset belongs General	2025 £ 44,801 113,250 121 158,171 36,616 505 1,080 143 38,345 Fund to which asset belongs General	2024 £ 28,315 91,806 80 120,201 19,586 388 713 432 21,119
					Fund to which asset belongs General	Cost £ 1251
						, 1,251

Fund to which asset belongs	Cost £
General	1,251
	1,251

The accounts were approved by the trustees and signed on their behalf by:

_____Jamie Chandler Date:_____

The notes on pages 13-14 form part of these accounts.

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ST JAMES CHURCH PRE-SCHOOL CIO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2 Payments in relation to charitable activities undertaken directly Employment costs Craft and other supplies Special activities and events Small equipment Rent Maintenance of buildings Utilities Professional fees and subscriptions Insurance Independent examination Office costs Fundraising costs Purchase of capital equipment Other costs	General funds £ 100,488 2,809 707 63 6,986 1,003 - 863 1,047 713 776 - 1,251 317 117,022 Unrestricte	Unrestricte	Designated funds £ - - - - - - - - - - - - - - - d Funds	Restricted Funds £ - - - - - - - - - - - - - - -	2025 £ 100,488 2,809 707 63 6,986 1,003 - 863 1,047 713 776 - 1,251 317 117,022	2024 £ 94,647 1,388 1,522 602 8,013 1,032 - 802 884 668 406 108 - 446 110,520

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ST JAMES CHURCH PRE-SCHOOL CIO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

3 Agency transactions

The charity acts as an agent in collecting and distributing funds on behalf of parents. During the year, a total of £1,771 (2024: £678) was received and paid over in this capacity. These amounts are excluded from the receipts and payments account as they do not represent income or expenditure of the charity.

4 Movement of funds

General funds Designated funds Preschool extension Total funds The preschool extension designated fund is building a pu	Opening balance £ 120,201 - - 120,201 rpose built unit for	Receipts £ 154,992 - - 154,992 the preschool.	Payments £ (117,022) - - (117,022)	Transfers £ (60,000) 60,000 60,000 -	Closing balance £ 98,171 60,000 60,000 158,171

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