2025-08-31-accounts - Burwell Early Learners CIO

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BURWELL EARLY LEARNERS CIO

FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025

Registered Charity Number 1192333

BURWELL EARLY LEARNERS CIO Trustees Annual Report Year Ended 31 August 2025

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS

REGISTERED CHARITY NAME: CHARITY NUMBER:

Burwell Early Learners CIO 1192333

TRUSTEES as of 31 August 2025:

Jessica Marshall Kelly Conlin Rebecca Smith

AUDITOR:

Stuart Hunter Hunters Accountancy Services 2 The Leys Burwell Cambridgeshire CB25 0DZ

BANKERS: The Cooperative Bank

BURWELL EARLY LEARNERS CIO Trustees Annual Report

Year Ended 31 August 2025

The trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATION DETAILS

The trustees

The trustees who served the charity during the period were as follows: Elizabeth Swift Cara Bootman (Maltpress) Alexandra de Giorgio-Miller Jessica Marshall Kelly Conlin Rebecca Smith

STRUCTURE, GOVERNANCE AND MANAGEMENT

Nature of the Governing Document and Constitution of the charity

The charity is a charitable incorporated organisation (CIO) governed by a written constitution adopted by its members. There are no restrictions in the governing document on the operation of the charity or its investment powers, other than those imposed by general charity law.

The methods adopted for the recruitment and appointment of new trustees

The trustees are appointed at the AGM of the charity to serve for two successive years and shall retire from office with effect from the conclusion of the second AGM following their appointment. At every AGM, one third (or the number nearest to one third) of the elected charity trustees shall retire from office. The vacancies so arising may be filled by the decision of the members at the AGM. Each candidate is proposed and seconded, before voting takes place. Any person who retires as a trustee at the AGM is eligible for reappointment. To encourage parental involvement, at least two thirds of the charity trustees shall normally at the time of election be family members. In the event that this figure cannot be achieved however, the CIO may elect affiliate members to make up the balance of the charity trustees.

The policies and procedures adopted for the induction and training of trustees

The charity trustees will make available to each new charity trustee: a copy of the constitution and any amendments, a copy of the CIO’s latest trustees’ annual report and statement of accounts, and a copy of the roles and responsibilities of trustees as produced by the Charity Commission.

The organisational structure of the charity and how decisions are made

Subject to the provisions of its constitution, the affairs of the charity are managed by an executive committee, which meets on a regular basis. The committee are elected at an Annual General Meeting and consists of the following members:

Chair
Secretary
Treasurer

BURWELL EARLY LEARNERS CIO Trustees Annual Report

Year Ended 31 August 2025

All questions at any meeting are determined by simple majority votes cast by members present, with each member having one vote. Membership of a wider network

The group are members of the Pre-school Learning Alliance

The major risks to which the charity is exposed and reviews and systems to mitigate risks

The trustees identify the major risk to which the charity is exposed each financial year when preparing and updating a strategic plan, in particular those related to the operations and finances of the charity. The trustees then review any major risks which have been identified, and establish systems to manipulate those risks. The charity is satisfied that the systems are in place to mitigate their exposure to the major risks which have been so identified and reviewed.

Relationships with other groups, charities and individuals

Many of the children attending Burwell Early Learners CIO move on to Burwell Village College and as a result the charity is often in contact with the school.

OBJECTIVES AND ACTIVITIES

Name and constitution of the charity

The full name of the charity is Burwell Early Learners CIO.

The charity was formed as a charitable incorporated organisation on 27[th] Feb 2020 and began trading as such on 1[st] Sept 2021.

Objectives and Activities of the charity

A summary of the objects of the charity as set out in its governing document.

The charity is governed by a written constitution in which its objects are set out. The object of the charity is to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.

The Charity's grant making policies

This is not applicable to the activities of the charity as no grants are made.

Summary of main activities of the charity in relation to its objects

The charity provides a facility whereby the development and education of pre-school children could be enhanced.

Fundraising activities

The charity has received grant aid from the Co-operative, whose support is valued. In addition, there have been a number of other fundraising activities to provide for additional equipment.

Employment of disabled persons

Burwell Early Learners is an equal opportunities employer.

BURWELL EARLY LEARNERS CIO Trustees Annual Report Year Ended 31 August 2025

FINANCIAL REVIEW

Policies on reserves

The trustees have resolved to establish reserves to provide for future activities. Within those powers, a statement of investment principles has been adopted as set out below. The policy on reserves is that the existing assets are retained to produce income which is wholly utilised to support existing activities. There is no intention in the long term to either increase or reduce the capital held. This policy is justified in that it is necessary to preserve income at the present levels in order to maintain the activities of the charity. The investment performance is monitored regularly with the statement of investment principles.

Principle funding sources and how expenditure in the year under review has supported the key objectives of the charity.

The principal source of funding of Burwell Early Learners CIO is from fees and subscriptions either in the form of County Council Vouchers or from parents or carers. The principal expenditure is staff and equipment costs to carry out the objectives of the charity.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Transactions and Financial position

The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £52,283.

The total reserves at the year-end stand at £463,688 .

The majority of the expenditure is staff and equipment costs.

PLANS FOR FUTURE PERIODS

Besides reviewing policies and procedures, the new Committee will be looking at:

Budgeting to ensure that BEL CIO remains viable during times of increased costs
Investment in facilities to ensure BEL CIO remains an excellent pre-school setting

RESPONSIBILITIES OF THE TRUSTEES

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period.

In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently;

BURWELL EARLY LEARNERS CIO Trustees Annual Report

Year Ended 31 August 2025

make judgements and estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 1993. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

there is no relevant audit information of which the charity's auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Signed on behalf of the trustees

Mrs R B Smith, Treasurer Date: 20[th] January 2026

INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS OF BURWELL EARLY LEARNERS registered charity 1192333 YEAR ENDED 31 AUGUST 2025

The trustees of Burwell Early Learners are responsible for the preparation of the accounts, and consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to

examine the accounts under Section 145 of the Charities Act,
to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145[5)[bJ of the Act, and
to state whether particular matters have come to my attention.

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosure inthe accounts, and seeking explanation from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 130 of the Charities Act, and prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met or in my opinion attention should be drawn to enable a proper understanding of the accounts to be reached.

Hunters Accountancy Services 2 The Leys Burwell Cambridgeshire CB25 0DZ

Date: 16 October 2025

REGISTERED CHARITY NUMBER 1192333 Page 1

BURWELL EARLY LEARNERS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted funds 2025 £ INCOMING RESOURCES INCOMING RESOURCES Incoming resources from generating funds Voluntary income 291 Fundraising income 3,689 Investment income 805 Other incoming resources - Incoming resources from charitable activities, fees 320,285 325,069 RESOURCES EXPENDED Governance 1,800 Charitable activities 263,860 265,660 NET INCOMING RESOURCES 59,409 Unrestricted £ Total funds brought forward 164,431 Total funds carried forward 223,840	Unrestricted funds 2025 £ INCOMING RESOURCES INCOMING RESOURCES Incoming resources from generating funds Voluntary income 291 Fundraising income 3,689 Investment income 805 Other incoming resources - Incoming resources from charitable activities, fees 320,285 325,069 RESOURCES EXPENDED Governance 1,800 Charitable activities 263,860 265,660 NET INCOMING RESOURCES 59,409 Unrestricted £ Total funds brought forward 164,431 Total funds carried forward 223,840	Restricted funds 2025 £ 12,442 - - - -	Restricted funds 2025 £ 12,442 - - - -	Total funds 2024 £ 21,065 3,856 659 - 262,474

	325,069 1,800 263,860		12,442 - 19,569	288,053 2,271 225,837
265,660 59,409 Unrestricted £ 164,431 223,840		19,569 (7,127) Restricted E 246,975 239,848		228,108 59,944

These financial statements for the year ended 31st August 2025 were approved by the trustees of Burwell Early Learners at a meeting dated 13 November 2025 and are signed on their behalf by Rebecca Smith

BURWELL EARLY LEARNERS REGISTERED CHARITY NUMBER 1192333 Page 2

BALANCE SHEET AS AT 31 AUGUST 2025

Assets Fixed assets Debtors Prepayments Cash at bank and in hand Liabilities Creditors Net Assets Represented By: Restricted income funds Unrestricted income funds	2025 £ 268,109 - 877 194,702 463,688 - 463,688 239,848 223,840 463,688	2024 £ 277,967 - 1,280 132,159
		411,405 -
		411,405
		246,975 164,431
		411,405

REGISTERED CHARITY NUMBER 1192333 Page 3

BURWELL EARLY LEARNERS

DEPRECIATION COMPUTATION

FOR THE YEAR ENDED 31 AUGUST 2025

At Cost Balance B/Fwd Additions Eliminated on Disposals Balance C/Fwd Depreciation Balance B/Fwd Charge for period Eliminated on Disposals Balance C/Fwd NBV @ 31/08/2025 NBV @ 01/09/2024		Freehold Property 474,293 - Fixed Asset	Equipment 37,941 - - 37,941 36,454 372 - 36,825 1,116 1,487 Summary	Total 512,234 - -
		474,293		512,234
		197,813 9,486 -		234,267 9,858 -
		207,299		244,125
		266,994		268,109
		276,480		277,967

Note

Depreciation is calculated so as to write off the cost of an asset less its estimated residual value over the useful economic life of the asset as follows:

Freehold Property 2% Straight Line Equipment 25% Reducing Balance