CHARITY NO 298420
STEPPING STONES PRE-SCHOOL LEVERINGTON CHARITY
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AITGUST 2024

STEPPING STONES P￿SCHOOL LEVERENGTON CHARrrY
FOR THE YEAR EiWED 31ST AUGUST 2024
coNrENrs
Page
Legal and Administrative infornialion
Independent Examiners rewrt
Report of the Trustees
Balance Sheet
Statement of Financial Activities
Notes

STEPPING STONES PRE-SCHOOL LEVERINGTON CHARtTY
LEGAL A]W ADMI]¥ISTRATIVE ]NFORMATION
Charity Number:
298420
Chairperson:
Louise Rawlings (r¢signed 0211112023)
IAuren Wright (appointed 0211112023)
Tre4surer:
Jos¢ Bow¢rs
TTUStees."
Luke Feeley (resigned 0211 In023)
Sarah Brislon (resigned OYI 112023)
Nicholas Jude (resigned 0211112023)
Nicola Smith {r¢sign¢d 0211112023)
Anna Morris (resigned 0211112023)
Keeley Ryan (appointed 04103r2021)
Elizabeth Black (dPW)int¢d 0211112023)
Jo Harrison (appointed 02/1112023)
Colin Mitchell (appointed 0411112023)
Registered Office:
Stepping Stones PTrSchool
Church End
Leverington
Wisbech
Cambridgeshir¢
PE13 5DD
Accountants".
Bruch & Co Ltd
AccounLlnts, Taxation & Business Advisors
I School Lane
WisiKch
Cambrid8¢shir¢
PF,13 IAW
Page I

tNDEPENDENf EXAM￿ER's REPORT
TO THE TRUSTEES OF
STEPPING STONES PRE-SCHOOL LEVERtNGTON CILIRITY
FOR THE YEAR ENDED 31ST AUGUST 2024
I report on the accounts for the year ended 3 August 2024, which s¢t out on pages 5 to I l.
ReBpectlve Re8ponsibllitie8 of Trustees and Examiver
The Charity's Trustees are responsible for the prep8r8tion of the accounts. The Charity's Trustees consid¢r th
an audit is not required for this year under section 144(2) of the Charities Act 2011 (th¢ 2011 Act) and that an
indep¢n(knt ¢xamiDation is needed.
It is my responsibilty to:
examine th¢ a￿￿nIS under ￿tIOn 145 of the 2011 A¢t'
to follow the ptYJ¢¢dures"laid down in the General Directions given by the Ch8rity Commission under
section 145(5)(b) of the 2011 Act- and
to state whether particular matters have come to my attention.
BLgRs of IndepelldeDt Ex8minerls Report
My examination was Carri￿ out in 8ccordance wilh the General Directions giv¢n by the Charity Commission.
An examination includes a review of the 2ccounting records kept by the Charity And a comparison of the accounts
presented with those records. It also includes ￿nSIderatIOn of any unusual items or disclosures in the accounts
and seeking explanations from you as Trustees ciyncerning any such matters. The procedures undertaken do not
pn)vidg all the evidence that would be required in an audit and consequently no opinion is giv¢n as to wh¢th¢r
the accounts present a'Mru¢and fair view" and the report is limit¢d to those matters set out in the statsmentbelow.
Independent Examiner'$ Statemejbt
in connection with my examination, no matter has come to my att¢ntion'.
(l) which gives me trasonable cause to believe that in any material respeci the requirements:
to k¢¢p accounting Tecords in accordance with section 130 of th¢ 2011 Act. and
to pr¢pare accounts which accord with ihe accounting records and comply with the accounting
requirements of the 2011 Act.
have been tnet" or
(2) to which, in my opinioo attention should be drawn in order to enable a Proper understandin8 orth¢
acciyunts to be r¢ach¢d.
I have no concerns and have com¢ across no other matters in conn¢¢tion with the examination to which attention
Should be drawn in Ihis rep(>rt.
Mr R.O.Dcdman F.M.A.A.T
I School Lane
Wisbech. Cambridgeshire, PE13 IAW
20.05.2025
Dated..
Page 2

STEPPING STONES PRE-SCHOOL LEVEIUNGTON CHAiirrY
REPORT OF THK LEVEIUNGTON PRE-SCHOOL
FOR THE YEAR ENDED 31ST AUGUST 2024
St¢pping Stones PrfrSCh￿jl present their rep)rt with the financial statements of the Charity for the year ended
31 st August 2024. The fmancial statetnents. hav¢ be¢n prepared in ac￿rdanCe with th¢ accounting policies set
out in the notes to the financial statements and comply with the Charily's trust d¢ed, applicable law aDd the
r¢quirements of the Statement of R¢¢omm¢nded Practice. 'Accounting and R¢porting by Charities" issued in
2015.
Trustees
The Truslees who served during the year are set out on the Charity Trnforniation p￿e at the front of these
a¢wunts.
Princi￿1 activÉties and objects of the Charity
The principal activtty of the Charity continues to be that of providing pre-school education for children under S.
Development, 8diviti¢5 and achievements
Th¢ Trustees consider the deficit on ordinary activitics to be particularly unsatisfactory and intend to address
this in th¢ forthcoming year.
Futhre developments
The Trustees are looking forward to offering pre-school education for the forthcoming year and Continuing
their ￿rtd raising efforls.
Fixed
Changes in r￿d &8sets during the year are set out in the notes to the financial statement5.
Oryani5a¢ion
A Board of Trustees of up to 8 member8 vtho meet at least 4 times a year. administers the Charity.
Reserves poliey
It is the policy of the Charity to maintain unrestricted fund& which are the free ¢ash reserve5 of the Charity. at a
level which equ&t¢s to approximately 4 month5 expenditure, which is to cover administration costs and sal8ri¢s.
Rtsk revieiv
The trustees have iEnplement¢d and can conftm) that systems have been established lo enable regular reports to
be produced so that the necessary steps can be taken to lessen these ris'ks.
Page 3

STEPPING STONES PRE-SCHOOL LEVERINGTON CHARITY
REPORT OF THE LEVERINGTOW4 PRE￿cH(K)L (Contiaued)
FOR THE YEAR ENDED 31ST AUGUST 2024
Statement of Siepping Stones Pre-sclwol respoD8ibili¢ies
Charity law requires the Trustees to prepare financial statements for each fuwicial year which give a ttwe and
fair view of the slate of affairs of the Charity and of its financial position at the end of that year. In preparing
those financial statements the Trustees are required to:
select suitable accounttng policies and apply them ¢onsist¢ntly'
make judgements and estimates that are reasonable and pnJd¢nt'
state whether applicable a￿oUntIng standards and statsments of re¢ommended Practice have tKen
followed, subject to any departures disclosed and explained in th¢ financial statettlenls" and
prepar¢ the financial statem¢nts on a going conc¢rn basis unless It is tn4)propriat¢ to presume
that th¢ Charity will continue in ¢xist¢nce.
The Trustees are responsibl¢ for keeping proper accounting records which disclose with reasonable &ccurncy at
any time the finAncial position of the Charity and enable them lo ensure that the financial ststements comply
with the Charities Act 1993. Th¢y are also responsible for safeguarding the assets of the Charity and hence for
taking reasonabl¢ st¢P5 for the prevention and d¢te¢ti(m of fraud and other irregultirities.
Approved by the Trnste¢s on Zl.....•...ltsi.f..... signed an its behalf by:
Jose Bo
{I'reasur¢r)
Page 4

STEPPINC. STOIYES PR￿cHOoL LEVERJNGTON CHARITY
BALANCE SHEET
AT 31ST AUGUST 2024
Note
2024
2023
Tangible fixed awts
Tangible asscts
37,167
38,045
Current assets
Bank Accounts
76,535
75,61X)
76,535
75.600
Creditors
Amounts fallin8 due within
one year
513
223
Net current *ssets
76,022
75,377
Tot41 a￿ts I￿S curr¢n¢ liabilities
113.189
113.422
Net assets
£113.189
£113.422
Capital fullds
Unrestricted funds
Restricted Funds
113.189
113.422
Total funds
£113.189
£113.422
Approved by the Trustees on....... ............. ..
. alld Signed otL its FKhalf by:
Jose B
ers
Further details of the Charity's funds are given on pages 6 and 7.
The annexed notes fomi part of these financial statements.
Page 5

STEPPING STONES PRE-SCHOOL LEVERINGTON CHARTrY
STATEMENY OF FINANCIAL ACTIvrrIES
FOR THE TrTAR ENDED 31ST AUGUST 2024
Total
Fund8
Fundj
2023
Nole
2024
ID¢oming resour¢
Donation4 le8a¢ies & similar
incoming resources
Other income
Investment income
103,178
74.591
437
128
Totsl incomillg resources
103,615
74.719
Regollr￿ expellded
Costs of generating funds
11.615
15,735
Resources expended on managing and
administering the charity
92.233
81.241
Total restsurces exptttded '
103.848
96.976
Net movement ID fvDds
(233) (22257)
Total funds brought forwArd
113.422
135.679
Totsl funds earrled forward
£113,189 £113,422
Details of in￿ming resources and resources used are given in notes 4 and 5 to the financial statements.
Page 6

STEPPING STONES PRE-SCHOOL LEVERINGTON CHARtTY
STATEMENT OF FINAY4CIAL ACTIVITIES
DETAILED AI¥ALYSIS OF MOVEMEIYTS IN FUNDS
FOR THE YEAR EM)ED 31ST AUGUST 2024
2024
2023
General Fund
Balance B/fwd
(D¢ficitySurplus for the year
113,422
(233)
135,379
(22.257)
113.189
113,422
Restricted Fund
Bal￿7CC B/fwd
Surplus for the year
Total funds at 31st August 2024
£113.189
£113,422
Page 7

STEPPING STONES PRE.SCHOOL LEVERINGTON CHARITY
NOTES TO THE FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31ST AUGUST 2024
Accounting Polici
The financial statements have been prepared under the historical cost convention as modified by the
inclusion of investments at market valu¢ and in accordance with applicable accounting standards. In
preparing the financial statements the Charity follows be51 practi¢¢ as sel out in th¢ Statement ot
Recomme￿Ied Practice"Accounting and Reporting by Charities {SORP) issued in 2015"
IneomiDg Resour¢e8
All in¢oming r¢sour¢¢s ar¢ in¢luded in the SOFA whert the Charity is l¢galty entitled to the income and
the atnount can be quantified with reasonable accuracy.
Resouree$ Expended
All expenditure is accounted for on an accruals b8sis and has been classified under headings th&t aggregate
all ¢ost5 relat¢d to th¢ cal¢gory. Where costs cannot be directly attributed to particular headin8s they
have been allocated to activities on a basis consistent with use of the resources.
Fund A¢¢ountiDg
General Funds are unrestricted fund4 which art availabl¢ for us¢ at th¢ dI￿retIOn of the Trustees for
particular purpos¢& th¢ aim and use of each designated fvnd is set out in the notes to the financial
statements.
Re5trirtd Funds. aT¢ funds which a￿ to ￿ used in accordance with 4xcific restrictions imposed by donors
or which have been rnised by the Charity for particulaT purposes. the cost of raising and administering
su¢h funds aty chaT8ed against the specific fund. the Aim and use of each ￿$tricted fund as set out in the
noles to the finan¢ial Statsm¢t￿.
Taxation
The Truat is a registe￿0 Charity and accordingly is exempt from taxation on its income and gains wh¢re
they are applied for charilabl¢ purpos¢s.
An8tysts of Employee Costy:
2024
2023
Salaries & Pension Contri￿tionS
87.364
78J68
No employ¢e Tettived emolumenL8 of over £60,000 during the year (2023 nil).
I"he average number of full-time eqvivalcnt employees for th¢ period was 6 (2023 - 6).
Page 8

STEPPING STONES PRE.SCHOOL LEVERINGTON CHAIUTY
NOTES TO THE FINANCJAL STATEMENTS (Colltinued)
FOR THE YEAR EiYDED 31ST AUGUST 2024
Incoming Ruourceg
UJ]restricted
Fund
Restricted
Fund
Total
2024
Total
2023
Notes
DoDatio&% leg#cies & similar incoming resources
F¢¢5 Received
Government Funding
rund Raising
Donations
Misc income
5.399
95.078
2,701
5,J99
95.078
2.701
1,684
68.521
3.823
563
74.59
103.178
103,178
Other Income
Grant
lllvestment Income
Interest
437
437
128
Totsl incoming resources
L74 71
5. Total Resources Expended
2024
2023
Costs dirèctl all(Kated to A¢tiviti¢s
Utilities
Gen¢ral Expenses
Trips & Entertainment
Insuranc¢
Catering
Consumables
Equipment
Office Costs
Maintenance
Cleaning
2,049
2,941
1.132
2,143
754
690
1.363
574
1,894
1,295
1.329
2,250
1,388
550
11,615
15,735
Page 9

STEPPING STONES PRE-SCHOOL LEVERINGTON CHARITY
NOTES TO THE ￿NANCIAL STATEMENTS (Continued)
FOR THE YEAR EIYDED 31ST AUGUST 2024
S. Tol41 Resour¢e5 EIp¢Dd¢d (¢ontfttiu¢d)
2024
2023
rt Costs allocated to Activities
Legal & Professional
Recruit & Training Costs
Staff Salwies & Pensions
Depreciation
Bank Charges
2,403
1.468
87.364
878
120
980
736
78.368
1.033
124
6. TaDgible Fixed Assets
IAnd &
Plant &
Buildittg8 Machinery et¢
Totsl
Cost-
At I st September 2023
Additions in year
32,193
13, E92
45.385
At 3 1st August 2024
32.193
13.192
45.385
Accumulated depreciation
Depreciation in year
7,340
878
7.340
878
8,218
8,218
Nei kn)ok value..
At 3 1st August 2023
£32.193
£ 5.852
£38.045
At 3 1st August 2024
£32,193
£ 4,974
£37.167
Land and buildings ar¢ fre¢hold.
Pag¢ 10

STEPPING STONES PRE-SCHOOL LEVERINGTON CHARITY
NOTES TO THE FINANCIAL sTATEME1￿s (Continued)
FOR THE YEAR ENDED 31ST AUGUST 2024
Aoalysis of Fund Assets Liabilities
UDrestricted
Funds
Restricted
Funds
Tots
Tangible Fixed Assets
Current Assets
Current Liabtliti¢s
37,167
76.535
513
37.167
76.5J5
513
The Unrestricted Funds of the Charity may be applied for any charitable purw)se at the discretion
of the Trustees.
Analysi5 of Creditors
2024
2023
TaxaÈion
Pension
223
290
223
Pag¢ 11