2025-08-31-accounts - Chearsley & Haddenham Under Fives

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Chair’s Report October 2025

Whenever I begin to write these reports, I scroll back through emails, texts and Whats Apps to remind me of the highs and lows of the last year at CHUF. And wow, what a year it’s been again!

Haddenham CHUF are well and truly ‘at home’ in the Scout and Guiding Centre and this has been a blessing for both children and staff. It has enabled CHUF to continue to offer wonderful pre-school care to the children of Haddenham and the surrounding areas.

Our numbers at both sites continue to indicate that CHUF is a loved and well-supported organisation at the heart of the community and provides a loving and thoughtful educational and social launch for under 5s.

Once again I thank Kasia, for her positive attitude, cheerful optimism and pragmatic management which is a huge factor in the overall success of CHUF.

In other thank yous, I’d like to acknowledge the hard work of Naomi and Alex for managing the numbers, and finances behind the scenes. It’s not been easy, but we value all your hard work and are very thankful to be able to demonstrate a sound financial recovery from the covid years.

I know both the settings are ready for the inevitable OFSTEDs which are just around the corner and am sure whenever they happen your dedication to the children and inspirational ideas for innovative learning opportunities will receive the credit they deserve.

Before I wrap-up and let Kasia and Alex update you all on the settings and the finances, I would like to make a plea on behalf of the children and staff for a parent-led fundraising committee. We obviously want to ensure that the settings are kept up to date with the latest teaching guidance, and with that comes a need for new resources and materials. Kasia keeps a wish list, which we try to fulfil from our current budget, but a parent-led fundraising committee would make a lasting impact on the success of CHUF. If anyone in the audience would be interested, please either stay behind and have a chat with the trustees, or email us.

Lastly, I would like to thank the Chuf ladies who work tirelessly to ensure the children of Haddenham and Chearsley are welcomed each day into a warm, creative and secure environment where they can begin to sow the seeds of life long curiosity and learning

Charity Name: CHEARSLEY AND HADDENHAM UNDER FIVES	Charity Name: CHEARSLEY AND HADDENHAM UNDER FIVES	Charity Name: CHEARSLEY AND HADDENHAM UNDER FIVES	Charity No (ifany)	1186042
Annual accounts for theperiod
Period start date	01/09/2024	To	Period end date	30/08/2025

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds £ F04	Prior year funds £ F05
17,655	-		17,655	17,293
236,090	32,648		268,738	241,188
3,111	-		3,111	3,076
714	-		714	655
-	-		-	-
-	-		-	-
257,570	32,648	-	290,218	262,213

-	-	-	-	-
249,920	40,528	-	290,448	230,248
-	-	-	-	-
-	-	-	-	-
249,920	40,528	-	290,448	230,248

-	-	-	-	31,965
-	-	-	-	-
7,650	7,880 -	-	230 -	31,965
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
7,650	7,880 -	-	230 -	31,965

	-	-	-	69,275
7,650	7,880 -	-	230 -	101,240

earsley and Haddenham Under Fives (CH Profit and Loss

September 2024 - August 2025

Sep 1 2024 - Aug 31 2025

Income
Bank interest received
Donations
Fundraising Activities
Bunny Hop
Christmas Cards
Other fundraising income
Lottery income
Total for Fundraising Activities
Services
Bucks Council Funding
Bucks Council Grants
SEN/HN funding
Total for Bucks Council Funding
Fees
Book Bags
Breakfast Club
Bucks funded hours for invoices
Late Payment Fee
New Starter Fee
Party fees and donations
Voluntary Consumable Charge
Total for Fees
Total for Services
Total for Income
Cost of Sales
Gross Profit
Expenses
Administrative Costs
Advertising/Promotional/Merch
Bank charges
DBS costs
Donations made
Insurances
Membership fees

713.57 Investments
3,046.59
Donations
and legacies
1,199.97
Other
trading
activities
792.50
Other
trading
activities
74.00
Other
trading
activities
1,022.40
Other
trading
activities
Other
trading
activities
£3,088.87
189,304.62
Charitable
activities
3,100.00
Charitable
activities
29,548.23
Charitable
activities
£221,952.85
Charitable
activities
42,812.56
12.00
Other
trading
activities
3,673.00
Charitable
activities
0.00
Charitable
activities
30.00
Charitable
activities
260.00
Charitable
activities
20.00
Donations
and legacies
Other
trading
activities
Split 50:50
14,598.50
Donations
and legacies
£61,406.06
£283,358.91
£290,207.94
£290,207.94
29.11
83.24
294.22
20.00
1,865.88
556.88

Ofstead fees Phone Costs Recruitment costs Total for Administrative Costs Consumables Children's parties and gifts Cleaning Products & services Computer Costs First Aid Supplies Fundraising Expenses Photocopier costs Play Materials Printing, Postage and Stationery Refreshments Total for Consumables Equipment purchases (>1 year) Haddenham Moving Costs Other Professional Services Accounting costs IT Support Payroll costs and HR Total for Other Professional Services Rent Salaries Gifts and parties for staff HMRC Payments Pension Cost Staff Training Total for Salaries Total for Expenses Net Operating Income Other Income Other Expenses Net Other Income Net Income	70.00 661.88 22.33
	£3,603.54 1,759.31 1,430.82 1,035.00 54.53 297.90 147.12 8,288.98 812.43 1,245.65
	£15,071.74 5,312.42 13,570.80 594.00 809.80 5,879.83
	£7,283.63 14,239.50 211,797.75 1,209.95 7,985.64 8,155.18 2,217.71
	£231,366.23
	£290,447.86
	-£239.92

	-£239.92

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
~~-~~	~~-~~	~~-~~	~~-~~	~~-~~

-	-	-	-	-
52			52	684
			-	-
~~100,948~~			~~100,948~~	~~122,667~~
~~101,000~~	~~-~~	~~-~~	~~101,000~~	~~123,351~~

17,906	-	-	17,906	22,111

~~83,094~~	~~-~~	~~-~~	~~83,094~~	~~101,240~~

~~83,094~~	~~-~~	-	~~83,094~~	~~101,240~~

-	-	-	-	-
-	-	-	-	-

83,094	-	-	83,094	101,240

-				-
	-		-	7,880
83,094		-	83,094	93,360
				-
~~83,094~~	~~-~~	~~-~~	~~83,094~~	~~101,240~~

Signature		Print Name		Date of approval dd/mm/yyyy
		Alex Foreman-Peck		16/05/2026

CC17a (Excel)

21/05/2026

Chearsley and Haddenham Under Fives (CHUF) Balance Sheet

As of August 31, 2025

Cash at bank and in hand Deposit Account Fundraising Account NEW Lloyds business current account OLD Current Account Petty Cash Total for Cash at bank and in hand Debtors Debtors Total for Debtors NET CURRENT ASSETS Creditors: amounts falling due within one year Trade Creditors Creditors Total for Trade Creditors Credit Cards Credit Card Total for Credit Cards Current Liabilities Accruals Deferred Income Total for Current Liabilities Total for Creditors: amounts falling due within one year NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES TOTAL NET ASSETS (LIABILITIES) Capital and Reserves Retained Earnings Profit for the year Total for Capital and Reserves Total Capital and Reserves	As of 31 August, 2025
	77,795.50 0.00 16,442.49 6,072.27 637.98
	£100,948.24 51.50
	£51.50
	£100,999.74 0.00
	£0.00 0.00
	£0.00 0.00 0.00
	£0.00
	£0.00
	£100,999.74
	£100,999.74
	£100,999.74 101,239.66 -239.92
	£100,999.74
	£ 100,759.82

Monday, May 26, 2025 04:47:11 pm GMT+1 - Accrual Basis

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

*appropriate:*
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; An explanation as to those factors that support the conclusion that the charity is a going concern;	*N/A*
	*N/A*
	*N/A*

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No		* -Tick as appropriate	* -Tick as appropriate

*Please disclose*	:
*(i) the nature of*	*the chan*	*ge in accounting policy;*	N/A
*(ii) the reasons* *provides more r* *and*	*why appl* *eliable an*	*ying the new accounting policy* *d more relevant information;*	N/A
*(iii) the amount* *in the current p* *the aggregate a* *periods before t*	*of the adj* *eriod, eac* *mount of* *hose pre*	*ustment for each line affected* *h prior period presented and* *the adjustment relating to* *sented, 3.44 FRS 102 SORP.*	*N/A*

1.4 Changes to accounting estimates

No changes to a	ccounting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No		* -Tick as appropriate

*Please disclose*	:
*(i) the nature of*	*any chan*	*ges;*	N/A
*(ii) the effect of* *assets and liabi*	*the chan* *lities for t*	*ge on income and expense or* *he current period; and*	N/A
*(iii) where pract* *more future per*	*icable, th* *iods.*	*e effect of the change in one or*	N/A

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  * -Tick as appropriate No 

Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	N/A
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*	N/A
*(iii) the amount of the correction at the beginning of the* *earliest prior period presented in the accounts.*	N/A

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other	Yes No N/a	Yes No N/a	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a

p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

2.4 ASSETS Intangible fixed assets Heritage assets Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Basic financial instruments Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. W k i i l d t t l f bl l th t i lik l t th t t				

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.			
	Yes No N/a
	
	Yes No N/a
			
	Yes No N/a
			

POLICIES ADOPTED 1. Deferred Income ADDITIONAL TO OR Buckinghamshire Council funding for pre-school sessions is received in advance of the September term DIFFERENT FROM starting. Therefore this amount is recognised in the accounts as a liability with the corresponding double entry THOSE ABOVE being in cash at bank. No income is recognised until the following year.

Cil fundiny IS retèived in Èdvance ol provIng

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
Donations and gifts	17,655	-	-	17,655	-
Gift Aid	-	-	-	-	-
Legacies	-	-	-	-	-
General grants provided by government/other charities	-	-	-	-	-
Membership subscriptions and sponsorships whichareinsubstance donations	-	-	-	-
Donated goods, facilities and services	-	-	-	-	-
Other	-	-	-	-
Total	17,655	-	-	17,655	-

Education of children	236,090	32,648	-	268,738	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	236,090	32,648	-	268,738	-

Fund raising activities
Sale of products
Party fees
Other
Total	-	-	-	-	-

Interest income	714	-	-	714
Dividend income	-	-	-	-	-
Rental and leasing income	-	-	-	-	-
Other	-	-	-	-	-
Total	714	-	-	714	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset held forcharity's ownuse	-	-	-	-	-
Gain on disposal of a programme related investment	-	-	-	-	-
Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	254,459	32,648	-	287,107	-

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

Grants relating to the Haddenham Site move and the education of children with special and high needs.

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

N/A N/A Within Donations and gifts is a Voluntary Consumables Charge of £14,599 (PY: £13,320) that is invoiced to the parents but is optional to pay.

CC17a (Excel)

21/05/2026

CC17a {EX1) 62 2110512026

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any* *unfulfilled conditions and other* *contingencies attaching to grants* *that have been recognised in income.* *Please give details of other forms of* *government assistance from which* *the charity has directly benefited.*	This year £ Description	This year £ Description	This year £ Description
	Special educational and higher needs funding		32,648

			-
			-
	Total Description		32,648
			Last year £
	Site move grant		4,004
	Special educational and higher needs funding		23,690
			-
			-
	Total 27,694 Thisyear Lastyear		27,694

	Thisyear Lastyear

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	52	684
	-	-

	~~52~~	~~684~~

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	~~-~~	~~-~~

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falli than
This year £	Last year £	This year £
-	-	-
-	878	-
-	1,537	-
-	-	-
17,906	19,697	-
-		-
-	-	-
~~17,906~~	~~22,111~~	~~-~~

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*ncome.*
This year	La	s r e c t
Buckinghamshire Council funding for pre-school sessions is received in advance of the September term starting. The accounting policy is to not recognise this income until the September term starts.	Buckinghamshi for pre-school s in advance of th starting. The ac to not recognise the September

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £
	19,697
	17,906
	- 19,697
	17,906

CC17a (Excel)

21/05/2026

ng due after more one year Last year £ - - - - - - - ~~-~~

st year re Council funding essions is received he September term counting policy is e this income until term starts.

Last year £ 15,851 19,697 - 15,851 19,697

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	100,310	122,012
		-
	638	656
		-
	100,948	122,667

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Special education and higher needs	R	Funding from the council for one-to-one teaching assistants and learning aids for named individuals.	-	29,548	- 29,548	-	-	-
Haddenham Canopy	R	To fund the purchase and installation of an outdoor canopy for the Haddenham setting.	7,880	3,100	- 10,980	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			7,880	32,648	- 40,528	-	-	-

CC17a (Excel)

21/05/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Special education and higher needs	R	Funding from the council for one-to-one teaching assistants and learning aids for named individuals.	-	15,448	- 15,448	-	-	-
Haddenham Canopy	R	To fund the purchase and installation of an outdoor canopy for the Haddenham setting.	-	7,880	-	-	-	7,880
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			-	23,328	- 15,448	-	-	7,880

CC17a (Excel)

21/05/2026

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Chearsley and Haddenham Under Fives On accounts for the year ended 31" August 2025 Charity no lif any) 1186042 Set out on pages As Provided I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3110812025. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements ofthe Charities Act 2011 {"the Acl"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Dire¢tions given by the Charity Commission under section 14515){b} of the Act. Independent IThe charity's gross income exceeded £250,000 and l am qualffied to examiner's statement undertake the examination by being a qualified member of linsert name of applicable listed bodyll. Delete l J if not applicable. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below ") which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities AGt', or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements Conrning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Please delete the words in the brackets rf they do not apply. Signed: Date: 21" May 2028 Name: Roger F Summers Relevant professional qualification{s} or body FCCA IER Oct 2018

lif any): Address: RF Summers & Co 42A Upper High Street Thame, OX9 2DW Section B Disclosure Only Gomplele if the examiner needs to highlighl material matters of concem (see CC32, Independent examination of charity accounts= directions and guidance for examiners). Give here brlef details of any items that the examinerwishes to dis¢lose. IER Oct 2018