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** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**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| 1 ## **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** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**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 4 ## **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 6 ## **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 prov￿Ing **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Donations and legacies:**
**Charitable activities:**
**TOTAL INCOME**
**Other:**
**Other trading activities:**
**Income from investments:**
**Separate material item 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 61 CC17a {EX￿1) 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 63 ## **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 64 ## **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** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falli**
**than**|







**n**
**o**| |---|---|---|---|---| ||**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 65 **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 66 ## **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 67 ## **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 68 **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** _**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.|-|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 69 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 Con￿rning 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