CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Buttercups Community Pre-school On accounts for the year ended 31 August 2025 Charty no (if any) 1194906 Set out on pages 7&8 I report to the trustees on my examination ofthe accounts of the above charity ("the Trusv,) for the year ended 3110812024. Responsibilities and basis of report As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Act"). 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's statement I have no COn￿rnS 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. Signed: Date: otsliil LOL Name: Ms Mandy Bunce Relevant professional qualification(s) or body (if any): CTA Chartered Institute of Taxation Address: Trinity House, 49 High Street, West Wickham, Cambridge CB214RY IER October 2018 Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief detsils of any items that the examiner wishes to disclose. IER October 2018 ## ## ## ## ## ## ## ## ## ## ## ## |This|year we provided several additional activities for children and their| |---|---| |families who attended our pre-school including:|| |•|
Wednesday morning dance classes in the setting.| |•|
Thursday morning sports sessions with Super Star Sports.| |•|
Decorating a tree for the Church Christmas Tree Festival| |Fundraising activities this year included:|| |•|
Cake sales| |•|
Christmas fair| |•|
Christmas/graduation photograph sales| |•|
Christmas card design sales| |•|
Summer Fete| ## |**Brief statement of the**|The charity aims to hold sufficient funds to continue its work whilst also| |---|---| |**charity's policy on reserves**|being able to cover all expenses in the unlikely event of closure.| |**Details of any funds materially**
**in deficit**|None| ## ## ## ## ## ## ||**Unrestricted**
**funds**|**Restricted**
**funds**||**Endowment**
**funds**||**Total funds**|Last year| |---|---|---|---|---|---|---|---| ||to the nearest|to the nearest £||to the nearest £
to the nearest £|||to the nearest £| |Al**Receipts**|||||||| |Early Years Funding|120,033|||||120,033|98,910| |SEND Funding|3,778|||||3,778|17,838| |Pre-school fees and snack|23,527|||||23,527|24,589| |Fundraising activities and events|10,293|||||10,293|5,386| |Donations|10,000|||||10,000|2,000| |Milk grant|500|||||500|468| |Recharges of telephone, training,|||||||| |cleaning costs, dance classes and|1,788|||||1,788|316| |uniform|||||||| |Bank interest|788|||||788|251| |Other Charitable activities|||||||| |_Sub_**_total_**_(Gross income for_
_AR)_|||I||I
170,707||149,757| |_Total receipts_|**170,707**|||||170,707|149,757| |**A3 Pavments**|||||||| |Wages, national insurance and
pensions|111,975|||||111,975|108,642| |Staff training|794|||||794|121| |Equipment and toys|1,684|||||1,684|1,618| |Building & utilities (incl. cleaning)|9,293|||||9,293|12,571| |Insurances|1,683|||||1,683|| |Telephone, WiFi and Music|1,366|||||1,366|1,072| |Memberships|411|||||411|264| |Professional Services|690|||||690|1,486| |Fundraising expenditure, parties
and events|1,425|||||1,425|375| |Sports Club/Dance|1,267|||||1,267|183| |Printer Ink|1,125|||||1,125|1,554| |Snacks (ind milk)|1,680|||||1,680|1,416| |Uniform|179|||||179|| |Staff outing|-||||||| |PPE & cleaning|560|||||560|499| |Donations made|-||||||| |Miscellaneous and gifts|||||||| |Refunds|253|||||253|126| |**_Sub total_**|134,385|||||134,385|129,927| ||**_Sub total_**|||| |---|---|---|---|---| ||**_Total payments_**|**134,385**|**134,385**|**129,927**| ||**_Net of receipts/(payments)_**|**36,322**|**36,322**|**19,831**| |**A5**|**Transfers between funds**|||| |**A6**|**Cash funds last year end**|**66,976**|**66,976**|**47,145**| ||**_Cash funds this year end_**|**103,298**|**103,298**|**66,976**| |Section B Statement|of assets and liabilities at|the end of the period|the end of the period|| |---|---|---|---|---| |||Unrestricted|Restricted|Endowment funds| |Categories|Details|funds|funds|| |||to nearest £|to nearest £|to nearest £| |131 Cash funds|Current account|58,850||| ||Reserve account|44,448||| ||_Total_cash_funds_|103,298||| ||(agree balances with receipts and payments|||| ||account(s))|||| |||Unrestricted|Restricted|Endowment funds| |||funds|funds|| ||Details|to nearest £|to nearest £|to nearest £| |132 Other monetary assets||||| ||Details|Fund to which
asset belongs|Cost (optional)|Current value (optional)| |133 Investment assets||||| ||Details|Fund to which
asset belongs|Cost (optional)|Current value (optional)| |B4 Assets retained for the|Furniture including tables and chairs|unrestricted||| |charity's own use|Storage cupboards|unrestricted||| ||Electrical equipment including computers,
printers and cameras|unrestricted||| ||Children's indoor toys and equipment|unrestricted||| ||Children's bikes, scooters and cars|unrestricted||| ||Outside canopy and mud kitchen|unrestricted||| ||Fridge and kitchen equipment|unrestricted||| |||Fund to which|Amount due|When due (optional)| ||Details|liability relates|(
optional|| |135 Liabilities||||| |Signed by one or two trustees on
behalf of all the trustees|Signature|Print Name||Date of approval| |||Ck,ANKmvA-u_i9||1(IQ_~Z9LP" _| ||v||||