## **FAIRVIEW UNDER FIVES’ GROUP CIO**
**Charity Registration No. 1195491**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31[ST] AUGUST 2025**
## **Fairview Under Fives' Group CIO Charity Information**
## **Registered Charity Name**
## **Charity Number:**
## **Principal Address**
**Trustees** Chairperson Treasurer Secretary General Trustee General Trustee General Trustee
Fairview Under Fives' Group CIO
1195491
Edward Francis Primary School Uplands Park Road Rayleigh Essex SS6 8AJ
Mrs Susan Livermore Mr Stuart Cole Ms Michaela Tosh Mrs Hayley Prasad Ms Holly May Miss Kathryn Naylor
Appointed 17 July 2023 Appointed 6 June 2025 Appointed 1 August 2022 Appointed 1 August 2022 Appointed 3 November 2020 Appointed 17 July 2023
## **Fairview Under Fives' Group CIO Financial Statements for year end 31[st] August 2025**
## **Contents**
|Trustees' Report for year ended August 2025|1|
|---|---|
|Independent Examiners Report for year ended August 2025|3|
|Statement of Financial Activity|4|
|Balance Sheet|5|
|Notes to Financial Statement|6|
## **Fairview Under Fives' Group CIO**
## **Trustees’ Report for the year ended 31 August 2025**
The Trustees have pleasure in presenting their report and financial statements for the period of 1 September 2024 to 31 August 2025 prepared under the income and expenditure method of accounting.
## **Structure, Governance and Management**
Fairview Under Fives’ Group CIO is a Charitable Incorporated Organisation governed by a committee elected at the Annual General Meeting under an Early Years Alliance Constitution.
## **Objectives and Activities**
The objects of Fairview Under Fives’ Group CIO is to enhance the development and education of children under statutory school age in accordance with the Early Years Foundation Stage Statutory Framework and Ofsted. We aim to be self sustainable via the collection of fees and grants supported by fundraising activities organised by the Trustees.
## **Achievements and Performance**
Fairview is reporting a funding profit of £21,990 for the year ended 31 August 2025.
Fairview was operating at full capacity throughout the academic year. Combined Pupil Fees and Government funding income for the period 1[st] September 2024 to 31[st] August 2025 was £147,352.
The net fundraising total for 1[st] September 2024 t0 31[st] August 2025 was £2,729 raised from various fundraising initiatives.
We were fortunate to receive 3 separate grants in the sum of £3,733 for resources. We also earned £237 in bank interest.
Fairview’s spend on school activities (to include staff wages, HMRC and Pension obligations, equipment, and materials and other day to day expenses) was £132,062.
We were at full capacity for the year and had a high number of 2 year olds in our cohort for a large part of the year, which provided a higher level of funding. Fundraising this year was much more successful than the previous year. The grants received allowed us to purchase necessary resources. Due to a change in staffing, we were able to considerably reduce our staff wages in the second half of the academic year.
Looking forward to the financial year ending 31 August 2026, Fairview’s focus will be to continue providing a quality learning environment for its children whilst carefully managing its income and expenditure. Whilst we have some large projects to improve the preschool and play area during 2026, we hope to be able to end the financial year ending 31 August 2026 with a surplus, once again.
## **Policy on Reserves**
Our policy is to maintain an operating reserve account and sufficient cash balances to ensure the stability of the mission, employment, and day-to-day operations of the preschool. The Operating Reserve is intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, unanticipated loss in fee or funding income, uninsured losses or the cost of closure.
1
The trustees declare that they have approved the trustees’ report above.
## 26/06/2026
Approved by the Trustees on ……………………………
and signed on their behalf by:
…………………………………………………………………
Mrs Susan Livermore
Chairperson
2
## **Fairview Under Fives' Group**
## **Independent Examiner's Report for the year ended 31 August 2025**
I report on the accounts of Fairview Under Fives' Group for the year ended 31 August 2025, which comprise the Income and Expenditure Account and Balance Sheet.
## **Respective Responsibilities of Trustees and Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 or disclosures in the accounts and seeking explanation from you as trustees concerning any 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.
## **Independent Examiner's Statement**
In accordance with my examination, no matter has come to my attention:
(1) 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 2011 Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
.....................................................
26/26/2026 Date……………………………………..
**Mrs Jane Simpson (Financial Accountant)**
3
## **Fairview Under Fives' Group**
## **Income and Expenditure Account**
## **For the year ended 31 August 2025**
|**INCOMING RESOURCES**
**Income from Charitable Activities**
Pupil Fees
Government Fee Funding
Grants Received
Fundraising
Donations
Other Income
Prepayment (Fee Deposit)
Gift Aid
Bank Interest Received
**Total Incoming Resources**
**RESOURCES EXPENDED**
**Costs of generating funds**
Fundraising costs
**Charitable Activities**
School activities
Grants Spent
Capital Expenditure
**Total Incoming Resources**
**Total Recourses Expended**
**NET INCOME / (EXPENDITURE)**
Fund balances at 1 September 2024
**FUND BALANCES at 31 August 2025**|**Unrestricted**
**Restricted**
**Designated**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
**£**
30,570
-
-
30,570
41,100
116,782
-
-
116,782
86,200
3733
-
-
3733
-
2,729
-
-
2,729
1,552
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
238
-
-
238
311|
|---|---|
||**154,052**
**-**
-
**154,052**
**129,163**|
||
282
-
-
282
351|
||**282**
**-**
**-**
**282**
**351**
129,287
-
-
129,287
135,403
2,124
-
-
2,124
-
369
-
-
369
-|
||**154,052**
**-**
-
**154,052**
**129,163**|
||**132,062**
**-**
**-**
**132,062**
**135,754**|
||**21,990**
**-**
**-**
**21,990**
**-6,591**
56,947
-
-
56,947
63,538|
||**78,937**
**-**
**-**
**78,937**
**56,947**|
4
## **Fairview Under Fives' Group**
## **Balance Sheet**
## **at 31 August 2025**
|**Current Assets**
Cash at bank and in hand
Other Debtors
**Creditors: Amounts falling due**
**within one year**
**Net Assets**
**Funds**
Restricted
Designated
General|**2025**
**£**
78,937
-
78,937
-|**2025**
**£**
78,937
-
-
78,937
78,937|**2024**
**£**
58,297
-
58,297
1,350|**2024**
**£**
|
|---|---|---|---|---|
|||||56,947|
|||||
-
-
56,947|
|||||56,947|
26/06/2026 Approved by the Trustees on …………………………………………… and signed on their behalf by:
…………………………………………………………………
Mrs Susan Livermore
Chairperson
5
## **Fairview Under Fives' Group**
## **Accounting Policies**
- **A Basis of accounting**
The financial statements of the Charity are prepared on the receipts and payments basis.
6