# **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees** Littlemore Pre-School **On accounts for the year** 31/03/2025 **Charity no** 1196601 **ended (if any) Set out on pages** 1-2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the 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 Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning 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. ## **Emphasis of Matter** I draw attention to note 1 to the accounts, which states that no comparative information has been presented for the year ended 31 March 2023 as the charity did not prepare full accounts in accordance with FRS 102 in that period. My opinion is not modified in respect of this matter. **Date:** 27/01/2026 **Signed: Name:** Adeel Sahi 1 **Oct 2018** **IER** ACCA ## **Relevant professional qualification(s) or body (if any):** **Address:** Bowdon Accounting Services Bartle House, Oxford Court, Manchester M2 3WQ ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . None 2 **Oct 2018** **IER** IER Oct 2018 Registered Ch8rty Number." 1196601 LI￿LEMORE PRE-SCHOOL TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025 LIThLEMORE PRE-SCHOOL CONTENTS Pagè Reference and administrative inforniation Trusteès, Report statement of financial activities Balancè sh88t Notes to the financial statements 6.10 LITTLEMORE PRE-SCHOOL REFERENCE AND ADMINISTRATIVE INFORMATION Trusteès Councillor Susan Janè Aldridgé Claire Marie Brown Charity Registered Number 1196601 Principal Office Littlemore Community Centre Giles Road Oxford OX4 4NL Accountants Bowdon Accounting Services Bartle House Oxfoid Court Manchestei M2 3WQ LIThLEMORE PRE-SCHOOL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Introdu¢tion The Trustees of Littlemore Pre-school are pleased to present their annual report for Ihe financial year ended 31 March 2025. The Pre-school continues to operate as a charitable trust. delivering high-quality early years education in a nurturing and supportive environment. Achievements and Perforniance During the year ended 31 March 2025, Littlernore Pre-school continued to deliver high-quality earty years education and childcare in line wrth Ils charit8ble objectives. The pre-school provided a safe. nLJrturing and inclusive environment that SLJPPOrted children's learning, development and wellbeing, working in partnership with parents and carers to meet the needs of families within the local community. The trLJStees ensured that the pre-schcM)I continued to operate in accordance with the Eady Years Foundation Stage framework and all relevant regulatory requirements. Ongoing atlention was given to safeguarding, staff training and effective govemance, helping lo tnainlain high st8ndaids of cale and eomplian¢e. The trustees believe the pre-5ehool ièrnains well positioned to continLJè providing valuable support to children and families in the year ahead. Staffing and Gov*rnan¢e The Pre-school is staffed by a committed team of 8 mernbers, supported by 2 volunteers who contribute significantly lo the day-lo-day operation. The trust is currently overseen by hNO trustees. Plans are in pla￿ to recruit additional trustees in the near future to strengthen governance and ensure sustainability. Strategic Objectives Looking ahèad, thè trustÉ8s arè committed to thé continuèd d6valopm8nt of thè Pre-school. Key aims include.. Expanding to offer 5 full days of provision per week. reflecting the growing demand and need within the cornmunity. Ensuring all sessions continLJe to operate at full capacity while maintaining high standards of care and education. SLJpporting professional development and team growth to enhance setvice quality. Financial Rèvièw The Pre-school rernains financially stable. with prudent management of resources ensuring ongoing viability. The trustees continue to work diligendy to sustain this stability, seeking funding opportunities and managing expenditure responsibly. Conclusion The Trustee$ would like lo thank all staff. volunteers. and farnilies for their ongoing support. We ale proud of the Pre-school's achievements this year and are committed to its continued growth and Success. Claire Marie Brown Trustee U￿LEmoRE PRE.SCHOOL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Note Unrestricted Funds Restricted Funds Totsl Funds 2025 Total Funds 2024 Income from.. Donations, Grants and Legaaes Gharitable Activities Other Incoming Resources Total Income 126,916 126,916 10,368 252 81,360 1.335 487 3b 3c 10,368 252 10,620 126,916 137,536 83.182 Expenditure on.. Chaiitable Activities GovernanTr Costs 3,492 118,645 122,137 899 77,863 1,210 79,073 4b Total Expenditure 3,492 119,544 123,036 Net Movement in Funds 7,128 7,372 14,500 4,109 Reconciliation of Funds.. Tol31 Funds Brought Fotward Net Movement in Funds 140 7,128 7,268 33,737 7,372 41,109 33,877 14,500 48,377 29.768 4,109 33,877 Total Funds Carried Forward The notes form part of these financial statements LIThLEMORE PRE4¢HOOL BALANCE SHEET AS AT 31 MARCH 2025 Note Unrestricted Funds Restricted Funds Total Fund8 2025 Total Funds 2024 Current Assets Cash at Bank and in Hand 7,268 44,485 51,753 35,816 Creditors.. Amounts Due within One Year 3,376 3,376 1,939 Net Current Assets 7,268 41,109 48,377 33,877 Charity Funds General Funds Grant Funds 7,268 7,268 41,109 140 33,737 41,109 Total funds 7,268 41,109 48.377 33,877 The finanaal statements were approved by the Board of Trustees and authorised for issue on were signed on its behalf by.. and Claira Maria Brown Trustee The notes form part of these financial statements LIThLEMORE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting Policies Basis of Preparation The finanGial Slatetnen15 h3ve been prEpared under Ihe hi5toriGHI cost convention Mlh iletns recognised 31 Gosi or transaction value unless otherwis& $18ted in the re￿vant nolelsl to these accounts. Th8 fin8ncial statements have been prepared In 8ccordanc8 with th8 Slal8menl of Recomm8nd8d Practice.. Accounting and Reporting by ch8rilie8 ISORP 20151 IS&cond Edition, effective 1st January 20191. the Finanaal Reporting Standard applicabk in the UK and Republic of Ireland IFRS1021 and the Charities Act 2011. The Charty rllee15 the definition of a publiG benefit entity under FRS102. Assets and liabilities are initialty reGognised at historical cost unl&ss otherwise slated In the relev2nl accounting policy notes. A68868ment of Golng Concern Preparation of the accounts is on a going concern basis. The trustees considerthat there are no material Un￿rtaInlieS about the Charity'5 abilty lo continue as a going concern. Incomlng Resources f In min Whère Incoming ￿￿oUrteS havè related Èxpenditure las with fundraising or tontract income) the incoming resource and related expenditure are reported gross in the SOFA. G￿ntS and Donaiions Grants and Donations are only included in the SOFA when the tharty has untonditional entitlement to the resour(*s. Contractual Income andPerfomJance Related Granls This is only included In the SOFA once the rel*ed good5 or 5erviGes have been delivered. Glfts In Klnd Gffts in kind are accounted for al a reasonable eslimale of theirvalue to the charity orthe amount actualty realised. Grft5 in kind for Sa￿ or distribution are included In the attounis as gifts onty when sold or distributed bythe charity. Grfts in kind for use by th& charity are Included in the SOFA as incoming r&sources when receivab￿. Don8iÈd SeThices 8ndF8¢ilities These ar8 onty Included in incoming rÈ80urces Iwilh an 8quwalent amount In resources 8xp8ndedl vthere the benefit lo the charity is reasonabty quantifiable. measurable and material. The value platrd on these resources is the estimated value lo the Gharty of the Service orfaolity reGeive(l. The value of any voluntary help re￿iVed Is not included In the accounts. estment Inco This Is included In the accounts when receivab￿. LIThLEMORE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 Accounting Policies Icontinuedl Expenditure and Liabilities Lrabili Reco nition Liabilitie5 are recognised as soon a5 there 15 a legal or constructive obligation Gumm￿1ng the charityto pay out resour￿5. Include costs of the preparation examinat￿n of statutory accoun15. the Gosls of the Iruslees rneelings and G051 of any legal advi(t to Iruslees on governan￿ or ¢on$lilutional matters. Grants with Perf0M￿nCe Conditions Where the ch8rity gives 8 grant with Gonditions for it5 payment being a specific level of Service or oulpul to be proV￿e￿. suth grants are onty re¢ognised in the SOFA once the ￿tIpIent gf the grant has provided the specified servi¢& or oulpul. Grants Pa able without Perfom7anc8 Conditions These are recognised in the accounts when a commitment has been Made and there are no conditions lo be met relating to a grant whrh remain ID control of the ch8rity. These funds can be used for the general objedives of the ¢harily as $et out in the trustee5 report. The movements of the unrestncled funds are given in the Statement of Financial Activities. RestriciedFunds These funds are where th8 donor ha8 specff￿d a purpose for the donation made. Th&se restrictions often aryde a8 a resutt of appeals for sp8cial offerings for specific purposes. Desl nated Funds These funds are fund5 Set aside bythe trustees out of unrestricted gener81 funds for particular purpose5 or projects. Fixed Assets Fixed Assets are capitalised if they can be used for rn0￿ than one year and cost at least £1.000. They are valued at cost or, rf grfted. al the value to the charity on receipt. 2 Tangible Fixed Assets The Gharity heU no tangible fixed a55els during the year12024.20251 and none at the balanGe Sheet dale LIThLEMORE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3 Incoming Resources Unrestricted Fund5 Restricted Funds Total Funds 2024-25 Total Funds 2023-24 al Donatlons. Grants & Legacles Gffts & Donations Grants Recèived 240 81.120 126,916 126.916 126,916 126.916 81.360 bl Charltablo Actlvltles Other Trading Activitie5 10.368 10,368 1.335 ¢1 Other In¢oming Resour¢e$ Sundry Income 252 252 487 4 R8sourcg5 Expended Unrestricted Fund5 Restricted Fund5 Totsl Funds 2024-25 Total Funds 2023-24 al Cost of charItab￿ Actlvltles Salarie5 & Wages Employerfs Pension Contributions Fundraising Cos15 Student Weware Costs Insuranc& Costs Payroll fee Other Staff Cos15 Rènt & Rates Repairs & Maintenanc& Printing. Postage and Stationery Sundry Expenses Bank Charges Telephone Cost5 Education Material 102,049 1,381 102,049 1.381 577 5,015 1.090 62.229 796 5T1 200 1.710 5,015 1,090 640 131 7,484 131 7A84 758 4.447 79 72 72 2.193 600 2.193 600 346 159 3.410 600 143 159 Fee & Subscriptions Equiprllenl Costs 180 170 537 1.188 170 3.492 118,645 122.137 77.863 LIThLEMORE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 4 Rosources Expended Icontinuedl bl Governance Costs IndetEndent Examinevs Fees Re9ul8tory Compliante Cost 620 279 620 279 600 610 899 1.210 5 C&sh at Bank & In Hand Unrestricted Funds Re8trict8d Funds Total Funds 202425 Total Funds 2023-24 Cash at Bank & in Hand 7.268 44,485 51,753 35.816 6 siatemeni of Fund$ Statement of Funds- Current Year Balance * 01 Aptll 2024 Balance at 31 March 2025 Income Expenditure UnrÈstrictÈd fund$ General funds General funds 140 10,620 13,4921 7,268 Rostrictsd funds Grant funds 33,737 126,916 1119,5441 41,109 Total fund$ 33.877 137.536 1123,Q361 48,377 Statement of funds previous year Balance at 01 April 2023 Balance al 31 March 2024 Income Expenditure Unre5tricled funds General funds General funds 2,062 11,9221 140 Restricted funds Grant funds 29,768 81,120 177,1511 33.737 Total funds 29.768 83,182 179,0731 33.877 7 Investments The Charity hekl no fixed a55els investments during this or the previou5 financial year. LIThLEMORE PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 8 Creditors.. Amounts Falling Due within Ong Year Unrestricted Fund5 Restricted Fund5 Total Funds 31.Mar.25 Total Funds 31.Mar-24 Independent Examiner's Fees Income Tax & NIC NEST Contributions Rent 620 830 269 1,658 3,376 620 830 269 1.658 3.376 800 14 214 1,939 9 Analysis of Net Assets bets¥egn Funds Unrestricted Funds Restricted Funds Totsl Fund$ 31-Mar-25 Total Funds 31.Mar-24 Current Assets Creditors due within One Year 7,268 44,485 13,3761 41,109 S1,753 13.3761 4B,377 39.925 11.9391 37.986 Totsl Funds 7.268 10 Trustees, Remuneratlon and Expenses During the year ended 31 March 2025. no Tru51ee received any remuneration or other benefits from the charty. No expenses ￿re reimbursed to or inG￿￿e(l on behalf of 8ny Trustee during the year. 11 Risk Assessment The Trustees actively review the major risks which the charity faces on a regular basis and beI￿ve that maintaining the free reserves slated. combined wth the annual review of the controls over key financial systems carried out on an 8nnual ba515 %frill provide sufficient resources in the event of 8dver5e conditions. The Trustees have a150 exatnined other operational and busin&ss risks which they fa(* and tonfirm that they hav& established systems to mitigate the signifi(*ni risks. 12 ReseNes Pollcy The Trustees have considered Ihe1evel of reserves they wish to relain. appropri¥le lo the Charitws need5. This is based on Ihe Charity's s￿e and the level of financial commitments held. The Trustees aim lo ensure the Chèrty will be able to continue lo fulfil its tharitab￿ obiecliv&s even If ther& is a temporary shorttall in Income or Unex￿￿ed expenditure. The Trustees will endeavour not to 88t a8k1e funds unnece88arily. 13 Public Benefit The Charty acknOW￿dgeS ils requirement to demonslrale e￿arlY that il must hav& Charitab￿ purpose$ or'aims, that are for the public benefit. Details of how the Charity has achievèd thts are provided In the Trustees report. The Tmstees confirm that they have paid due regard to the Charity Commission guidance on public b8nefit befor8 deciding Ythat activit185 th8 Charity should undertake. 10 # **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees** Littlemore Pre-School **On accounts for the year** 31/03/2025 **Charity no** 1196601 **ended (if any) Set out on pages** 1-2 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024. **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the 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 Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning 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. ## **Emphasis of Matter** I draw attention to note 1 to the accounts, which states that no comparative information has been presented for the year ended 31 March 2023 as the charity did not prepare full accounts in accordance with FRS 102 in that period. My opinion is not modified in respect of this matter. **Date:** 27/01/2026 **Signed: Name:** Adeel Sahi 1 **Oct 2018** **IER** ACCA ## **Relevant professional qualification(s) or body (if any):** **Address:** Bowdon Accounting Services Bartle House, Oxford Court, Manchester M2 3WQ ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . None 2 **Oct 2018** **IER** IER Oct 2018