CHAIUTY NO 298420
STEPPING STONES PIIE-SCHOOL LEVERINGTON CHAIUTY
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2025

STEPPING STONES PRE-SCHOOL LEVERtNGTON CHARITY
FOR THE YEAR ENDED 31ST AUGUST 2025
CONTENTS
Page
L￿al and Ad￿[nIstrative Inforn￿ll0n
Independent Examiners rq)ort
Rq)ort of the Trustees
Balance Sheet
Stat¢ment of Financial Activities
Notes

STEPPING STONES PRE-SCHOOL LEVERINGTON CHARITY
LEGAL AND ADMllYISTRATIVE INFORMATION
Charity Number:
298420
ChaIrpe￿on.
Alice Rushmer (appointed 2310712025)
Treasurer:
Jos¢ Bowers (appointed 0410312021)
Trustee5:
K¢el¢y Ryan (appo&nied 0410312021)
Elizabeth Black (appointed 0211112023)
Jo Harrison (appoinfrd OYI112023}
Colin Mitch¢ll (appointed 0211112023)
Registered Office:
Stepping St(ws P￿SCh￿l
Church End
Levering¢On
Wisbech
Cambrid¥eshire
PE13 5DD
Accountanls:
Bruch & Co Ltd
Chartercd Accountant4 Taxation & Business Advisors
30 Old Market
Wisbech
Cambridgcshire
PE13 INB
Page I

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
STEPPING STONES PRE-SCHOOL LEVERINGTON CHARITY
FOR THE YEAR ENDED 31ST AUGUST 2025
I report on th¢ accounts for thc year ended 31" AuEUSt 2025. which are set out on pages 5 10 11.
Respeetive Responslbillties of Trustees and Euminer
The Charity's TTusiees are resp￿sIble for ihe preparation of the accounts. The Charity's Trystees 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
indcpendent 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 Di￿tionS given by the Clwity Commission under
section 145(5)(b) of the 2011 Act. and
to state whether particular matters have come to my attention.
BYd8fis of llldependent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity CoJJunission.
An examination includes a review of the accounting records kept by the Clwity and a comparison of the accounts
presented with those re¢ords. It also irLcludes consideration of any unusual items or disclosures in the accounts
and seeking explanations from you as Trust£cs concerning any such matters. The procedures ulldertaken do not
provide all the evidenc¢ that would be required in an audit and consequently no opinion is given as lo whether
the awounts present a'lrueand fair view" and the report is limited to thos¢ matters set out in the statementbelow.
Independent Examiner's StAtement
In connection with my examination, no matter has come to my attention:
(l) which gives me reasonable cause to believe that in any rnaterial resm the requitEments:
to keep a¢counling r¢wrds in accordance with scction 130 of the 2011 Act. and
to prepare accounls which accord with th¢ accounling records and comply with th¢ X¢OLmtillg
requirements of the 2011 Act.
have not ixen m¢t" or
(2) to which, in my opinion, attention should be drawn in order to ¢nable a proper understanding of the
accounts to be reach￿.
I have no concerns and ha￿ ¢om¢ across no othu matters in connection with the cxamination lo which attention
should be drawn iti this report.
H.Peak ACA FCCA
30 Oldmarket
Wisbech, Cambridgeshire, PE13 INB
Page 2

STEPPING STONES PRE-SCHOOL I￿vERINGToN CHAIUTY
REPORT OF THE LEVERINGTON PRE-SCHOOL
FOR THE YEAR ENDED 31ST AUGUST 2025
Stcpping Stones Pre-school present their r￿ort with the financial stat¢ments of the Charity for the year ended
31 st August 2025. The f1nancial statements have been prepared in accordance with the accounting policies set
out in thc notes to the fina￿la1 stal¢menls and comply with lh¢ Charity's trust decd, applicable law and th¢
requirements of the Stat¢ment of R¢¢omm¢nd¢d Prdctice, "Accounting and Reporting by Charities" issued in
2015.
Trustee5
The TTuslees who served during the year are set out on the Charity infornlation page ai th¢ fronl of these
accounts.
Princlpal activities Ydnd objeet5 of the Charity
The principal aLiivity of the Charity continues to be thal of providing pre-school educalion for Children under 5.
Development, activities *cbfievemeDts
The Tnjstees consider the deficit on ordinary activities to be particularly unsatisfactory gnd intend to address
this in the forthcoming year.
FU￿re developments
The Trnsiees are looking forward lo offering pre-￿h0o1 education for the forthcoming yew and continuing
their fimd raising efforts.
Fixed assets
Changes in fixed assets during Ihe year are set out in the notes to the financial ststement5.
Orgallisitio
A Board of Trustees of up to 8 member4 who meet at least 4 limes a year, a(Iministers the Charity.
Reserves pollcy
It is ih¢ policy of th¢ Clwity to maintsin unrestrided funds. which are thc fret cash reserves of the Chartty, at a
l¢v¢l which equales Èo approximately 4 months expenditure. whicli is to cover administration costs and salaries.
Risk review
The trnstees have irnplemented and can confinn that systems have been established to enable regular reports to
be produced so that the necessary steps can be taken to lessen th￿e risks.
Page 3

STEPPING STONES PRE-SCHOOL LEVERINGTON CHAIUTY
REPORT OF THE LEVERINGTON PRPSCHOOL {Continued)
FOR THE YEAR ENDED 31ST AUGUST 2025
Statement of Stepping StODes Pre-school responsibilities
Charity law requircs the TNstees to prepare finan¢ial statcmcttts for financial year which give a true and
fair view of the stale of affairs of the Charity and of its fmancial position al the end of that year. In preparing
those financial statements the Trustees are required to:
select suitable accounting policies and apply th¢rn Gonsistently*
make judgements and estimates that are reasotthile and prudent.
state whether applicable accounling standards and statements of recommended prdctice have been
followed. subject to any d¢partures disclosed and explained in the financial slat¢ments' and
prepare the financial 51atemeThts on a going concern basis unless it is inappropriate to presume
thal the Charity will continue in existence.
The Tnjslees are responsible forkeeping proper accountillg records which disclose with reasonable accurncy at
any time the fmancial position of the Charity And enable them to ensure that the financial staiements comply
with the Charities Act 1993. They are a150 responsible for safeguarding the assets of the Charity and hence for
taking reasonable steps for the prcvention alld detection of fraud and other irregularities.
Approved by the Trustees on ...E%>..l*l
. signed on its ￿half by..
Jose Bo
s (Treasurer)
Page 4

STEPPING STONES PRVSCHOOL LEVERINGTON CHARITY
BALANCE SHEET
AT 31ST AUGUST 2025
Not¢
2025
2024
Tanglble fixed assets
Tangible assets
36.421
37,167
Current a5set5
Bank Accounts
Cash in hand
88.903
30
76,535
88,933
76,535
CTeditOTS
Amounts falling du¢ within
one year
778
513
Net current assets
88,155
76,022
Total *s$¢ts les$ eurrent liJbilitie8
124,576
113,189
Net *5sets
£124,576
£113,189
Capital funds
Unrestricted funds
Reslricted Funds
124,576
113,189
Totsl funds
£124,576
£113,189
App￿Ved by the Trnstces on ....
. and sign¢d on its behalf by:
Jose
Further detsils of the Charity's fimds ar¢ giv¢n on pages 6 aud 7.
The annexed t￿teS forni part of these financial statements.
Page 5

STEPPING STONES P￿SCHOOL LEVERINGTON CHARITY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST AUGUST 2025
Total
Funds
2025
Total
Funds
2024
Note
Incoming resources
Donations, legacies & similar
incomitLg resources
OtbeT income
Invcstment income
116,252
4,272
718
103,178
437
Totsl Incoming resources
121.242
103,615
Resources expended
Cosls of genernting funds
11,430
11.615
Resources expended on managing and
administering the charily
98,425
92,233
Total resource8 expended
109,855
103.848
Net movement in fund$
11,387
(233)
Total fuDd5 brought forward
113,189
113.422
Total funds tarried forward
£124,576 £113,189
Details of incoming resources and resources used are given in notes 4 and 5 10 the financial statcments.
Page 6

STEPPING STONES PRBSCHOOL LEVERINGTOY4 CHARITY
STATEMENf OF FINANCIAL ACTIVITIFS
DETAILED ANALYSIS OF MOVEMENTS IN FUNDS
FOR THE YEAR ENDED 31ST AUGUST 2025
2025
2024
General Fund
Balance Blfwd
Sutylus (deficit) for the ye
113.189
11,387
113,422
{233)
l24.576
113,189
Restrieted Fund
Balance Blfwd
Surplus for the year
Tot41 fuDd5 at 31st August 2025
£124,576
£113,189
Page 7

STEPPING STONES PRE-SCHOOL LEVERINGfoF4 CHARITY
NOTES TO THE FllYANCIAL STATEMELYrs
FOR THE YEAR ENDED 31ST AUGUST 2025
Accounting Policles
The financial statements have been prepared under the historical cost conventiOD as modified by the
inclusion of investments at market value and in accordance with applicable a￿oUntIng standards. In
p￿parIng the financial statements the CbaTity follows besl practice as set out in the Statemcnt of
Recommended Pra¢ti¢e "Accounting attd Reporting by Charities (SOR2) issued in 2015"
Incoming Resources
All incoming T¢sourc¢s ar¢ includcd in the SOFA when the Charity is legally entitled to the income and
the amount can be quantified with reasonable accuracy.
Resourtes Expended
All cxpcnditure is account￿ for on an accruals basis and has been classified under headings that aggregate
all costs related to the category. Wh¢r¢ costs cannot be directly attributed to particular headings they
have been allocated to activities on a basis consistent with use of thc rcsources.
Fund Aecounting
General Funds are unrestricted funds, which arc available for use at the dis¢retion of the Trnstees for
particular putposes, the aim and use of each designated fund is set out in the notes to the financial
sta¢em¢nts.
RestTith¢d Funds are fimds which are to be used in accordan¢¢ with sp¢¢ifi¢ restrictions imposed by donors
or which have b￿￿ raised by the Ch￿￿tY for parti¢ular pu￿OSe$, the cost of raising and administering
such funds are charged against the specific fund the aim and use of each restricted fund as set out in the
notes to the financial statcments.
Taxatlon
The Trust is a registered Charity and accordingly is exempt from taxation on its income and gains where
they are applied for chariiable purposes.
Analysis of Employee Costs..
2025
2024
Salaries & Pen8ion contributions
91.294
87,364
No employee Teceived emoluments of over £60,0(K) durlng the year (2024 £nil).
The average number of ￿11_11me equivalent cmployees for the period was 6 (2024- 6).
Page 8

STEPPING STONES PRE-SCHOOL LEVERINGTON CHARrrY
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31ST AUGUST 2025
Incoming Resource$
UJ)restricied
Fund
Reslricted
Fund
Totsl
2025
Total
2024
Notes
Donation5, lega¢ies & $imil*r incoming Mouree%
Fees Received
Government Fundtng
Fund Raising
Donations
Misc incom¢
4.761
108,565
2.926
4,761
108,565
2,926
5.399
95,078
2.701
120,524
120,524
103,178
Other Ineome
Grat)t
Investment Ineome
Interest
718
718
437
Total Incomlng resources £12W2
£L2I242
5. Tot*1 R¢souree$ Expended
2025
2024
Costs directl allocated to Activities
Utilities
Gcncral Expenses
Trips & Entertainment
2.601
2.049
976
612
233
1.502
1,826
1.486
1,674
1.363
Catering
Con5un]ables
Equipment
OffLce Costs
Maintenance
Cleaning
574
1,894
1,661
1,388
550
11,430
11,615
Page 9

STEPPING STONES PRE-SCHOOL LEVEIUNGTON CHARrrY
NOTES TO THE FJNANCIAL STATEMENTS {Contfinued)
FOR THE YEAR ENDED 31ST AUGUST 2025
S. Totsl Resources Expended (continued)
2025
2024
rt Costs a]located to Activities
Legal & Professional
Recruit & Training Costs
Staff Salaries & Penstons
Depreciation
Bank Ch8rg¢s
2,991
3,273
91,295
746
2,403
1,468
87,364
878
120
£109 855
Tangible Fixed Assets
Land &
Pl&nt &
Buildings M84chinery etc
Tot41
Cost:
At 1st September 2024
Additions in year
32,193
13,192
45.385
At 31 st August 2025
32.193
13.192
45.385
Accumulated depreciation
DeP￿claI10n An year
8,218
746
8.218
746
8.964
8,964
N¢t book valu¢:
At 3 1st August 2024
£32.193
£ 4.228
£36,421
At 318t August 2025
£32.193
£ 5,852
£38.045
Land and buildings arc freehold.
Page 10

STEPPING STONES PRE-SCHOOL LEVERINGTON CIIAlU'rY
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31ST AUGUST 2025
Analysis of Fund Asget$ and Liabilities
Unrestricted
Funds
Restricted
Funds
Tolal
Tangible Fixed Assets
Current Assels
Currcnt Liabilities
36,421
88,933
778
36,421
76,535
778
The Unrestricted Funds of the Charity may b¢ applied for any charitable purpose at th¢ diseretion
of the Tntstees.
ADY41ysis of Creditors
2025
21124
Taxation
Pension
223
29)
Page 11