Charity re8islration number 702282
SMALL &41NtS PRE SCHOOL
ANNUAL REPORT AND VNAUtXTED FINAP4aAL STATEMENTS
FOR THE YEAR ENDED 31 AUGU￿ 2015

SMALL &4INTS PRE SCHOOL
iEGAL AND ADMINisfRAnvE INFORMATION
Commlttee membeys Itrustees}
Mrs J Comwell Ichairl
Mrs J Houghton (Treasurer)
Ms R Stevenson
Ms T Barwell
Ms K Moore
Ms N Cannon
Mr5 Marchetti
{Appointed 29 December
20251
Custodlan trustees
Ladyj Taylor. Chairperson
Mrs J Matthew50n
Ms G Graper
Charity number
702282
Principal addre55
The Chase
High Street
Holbeach
Spalding
PE12 7ED
Independent examlner
TCGroup
33 80ston Road South
Holbeach
Spalding
Lincolnshire
PE12 7LR

SMALL SAipifs PRE SCHOOL
Tru5tees' ￿POrt
Independent examinerfs report
Statement of financial actNities
Balance sheet
Notes to the financial statements
8-16

SMALL SAIKfs PRE SCHOOL
TRU￿EE5, REPORT
FOR THE YEAR ENDED 31 AUGusf2025
The trustees p￿ent their annual report and finanaal st*ements for the year ended 31 August 2025.
The finantial statements have been prepared in a¢(nrdance with the accounting policies set out in note I to the
financial statements and comply wtth the tharity's governing document, the Charrties Act 2011 and
'Accounting and Reporting by Chartties: Statement of Recommended Practice applicable to charities preparing
their accounts in attordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
IFRS 1021" (effective l January 20191.
Obiecti¥es and •rti¥lties
Objects aml olms
The aim of the charity shall be to advance the education of chikI￿n below compulsory school age by:
- Providing safe and satisfying group play, in whKh parents have the right to take part.
- Encouraging other charitable actNities through which parents may help the children.
Furthering the aim of the pre-school learning alliance.
The committee members are satisfied with the pr￿Te$S of the charity and are confidenl that it will continue to
meet its objectives.
Publit benefft
The activfties undertaken by the charity to further public benefrt are set out in the key points noted above for
the objects and aims of the charity-
The trustees confirm that they have complted with the requirements of section 4 of the Charities Act 2011 to
have due regard to the public benefrt guidance published by the Charity Commission for England and W31es.
Pxhievements and perf0m￿nCe
During the year under review the charity has met rts objectives lry providing the education requirements to
children below ¢ompvlsory sch¢A)l age.
The inLike ol children Is at fvll capacity With a waiting list. The school provide5 funded places for disadvantaged
two year olds in the area. The last Ofsted inspection was carried out in October 2023 and the school achieved
good report. Introduction of 30 hours for 3 to 4 year olds has reduced pupil numbers a5 children are doing
more hours to utilise the initiative.
Flnancial review
Ouring the year the charity rdised £571.687 (2024- £474.3761 to carry out the objectives mentioned earlier. Of
this amount £492.52312024 - £445,419) was used in the current year. A5 a resutt the reserves now stand at
£633.465 12024 - £554.301} of which £572.835 12024 - £493.6711 ￿lateS to unrestrbcted funds and £60,630
12024- £60,630) relates to restrirted funds.

SMALL SAipifs PRE SCHOOL
TRUSTEE5' REPORT (CONnNUED)
FOR THE YEAR EhlDED 31 AUGUST2025
Pollryon reserves
The finante committee conducts an annual review of the level of unrestricted ￿ServeS not commrtted or
invested in tsngible fixed assets 1.the free reserves"1 in the genernl fund, by considering the risks associated
with the various income Streams. expenditure pL4ns and balance sheet items.
This enables an estimate to be made of the level of reserves that are sufficient:
- To allow for reor8anisatTOn in the event of a downturn of income or asset values: and
- To protect ongoing work programmes: and
- To further develop the buildings within the site as and when demand dictates.
The level Is estimated at 6 months of the general expected l￿dget.
Under the constitution. the chartty ha5 the power to make any investment whth the committee see frt
provided appropriate advice is taken from a professionally Qualif￿ person under the Financial Services Act
1986. However the commlttee choose to tske a prudent approach and invest temporarify surplu5 funds in bank
deposits.
Principalfvnding sources
The charity Is fvnded by fees paid by the parents of the childTen on the roll. grants from Llncolnshire County
Counal and fvndraising events.
Strurture. go¥*rnance and management
Noture oAgo¥*rniTnq document
Small Saints Pre-school Is an or8anFsation constituted as a tharity under a trust deed adopted on 8 June 1988 as
amended on 9 Novernber 1989 and 24 May 1995 and 22 May 2015.
Committee members are elected at the AGM.
The constitution states that the committee shall consist of 3 Office￿ (Chair. Secretary and TreaSU￿rI and that
there must be not less than 2 nor more than 9 elected membe￿.
The custodian trustees who have served during the year and since the year end have been set out on pa8e l.
These trustees hold the lease of which the charity runs from.
All aspects ofthe charity are managed by the committee members as sel out on page l.
A mana8er is appointed by the committee membef5 to manage the day to (lay operations of the chartrty.
The committee member5 have examined the major strateeic. business and operational risks which the charity
faces and confirm that systems have been established to enabte re8ular reports to be produced so that the
necessary steps can be taken to lessen these risks.

SMALL SAINTS PRE SCHOOL
TRusfEES' REpoKr IcorfflNUED)
FOR THE YEAR EP4DED 31 AUGU￿2025
Financial instrumerts
ectives andpolkles
The charl￿S activities eypose it to a number of financial risks including credrt risk. cash flow risk and liquidity
risk. The use of financial derivatives is governed by the charl￿5 policies approved by the board of trustees.
which provide written principles on the use of financial derNative5 to manage these risks. The charity does not
use derivative flnancial instruments for speculatNe purpo￿.
Credit risk
The charity's principal financial assets are bank balances and cash, trdde and other receivables, and
investments. The charity'5 credit risk is primari￿ attributable to its trdde receivable5. The amounts presented in
the balance sheet are net of allowance5 lor d￿btful receivables. An allowance for impairment is made where
there is an identif￿d loss event which, based on previous experience. is evidente of a redurtion in the
recoverability of the cash flows. The credit risk on liquKI funds and derivatrvè financial instruments is limited
because the counterparties are banks with h8h credtt-ratin8S aSSi8ned by international crèdit-rating agencies.
The charity has no Sbgnrficant concentration of credit risk. with exposure spread over a large number of
counterparties artd customers.
The trustees, report was approved by the Board of Trustees.
Mrs J Corrtwell
Chair
Dated..

SMALL SAINTS PRE SCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SMAiL SAiritS PRE SCHOOL
I report to the trustees on my examination of the financial ststements of Small Saints Pre School Ithe charity)
for the year ended 31 Au8USt 2025.
Responsibilities and ba515 of report
As the trustees of the charity you are responsible for the preparation of the financlal statements in
accordance wrth the requirements of the Charities Art 2011 {the 2011 Act).
I report in respect of my examination of the charitws finantial Statements carried out under section 145 of
the 2011 Act. In carrying out My examination I have followed all the applKable Directions given by the Charity
Commlssion under sertion 14515llbl of the 2011 Act.
Independent èxaminerfs statement
Since the charity's 8ross income exceeded £250.(KKI your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a
member of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial ststements in accordance with
Accounting and Reporting by Charrties preparing their accounts in accordance with the Financial Reporting
Stsndard applicable in the UK and Republic of Ireland IFRS 1021 in preferente to the Accounting and
Reporting by Charitie5.' Statement of Recommended Practice issued on l April 2005 which is referred io in the
extant re8ulations but has now been withdrawn.
l understand that this has been done in order for financial statemerts to pn)vKle a true and fair view in
accordance with GeneTrlly Accepted Accounting PwactKe effect￿ for reporting period5 beginning on or after
l January2015.
I have completed my eKamination. l Confirni that no Matte￿ have come to my attention in connection wlth
the examination giving me cause to believe that in any material ￿Spect-.
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
the financial statements do not accord wrth those records.. or
the finanaal stètements do not compfy with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Report51 Regulations 2c￿8 other thaft any
requirement that the accounts give a true and fair view wh￿h 15 not a matter conSide￿d as part of an
independent examinalion.
I have no concerns and have come across no other matter5 in connèction with the exarnination to which
attention should be dTrwn in thi5 report in order to enable • proper unde15tanding of the financial
statements to be ￿aChed.
Christopher McKenna ACA
TCGroup
33 Boston Road sO￿h
Holbeach
Spalding
Lincolnshire
PE12 7LR

SMALL SAINTS PRE SCHOOL
INDEPENDENT EXAMINER'S REPORT ICONllNUED)
TO THE TRusfEES OF SMALL SAipifs PRE SCHOOL
Dated:rJ.Ibi 210

SMALL ￿INTs PRE SCHOOL
sfATEMENT OF FINANCIAL ACTIVMES
INCWDING INCOME AND EXPENDtruRE ACCOUNT
FOR THE YEAR ENDED 31 AUGusf2025
Totsl
fur
2025
fvnds
20
funds
2024
fund5
2024
2025
2024
Income from:
Donations and legacies
Charitable actNities
Other trading actwities
Investments
1.135
463,336
2.802
7,103
1.135
463.336
2.802
7,103
563.480
1.779
6.382
563,480
1,779
6.382
Total Income
571.687
571.687
474,376
474,376
Eynd•ture on:
Charltable artivities
492.523
492.523
445.419
445,419
Total expendlture
492.523
492.523
445.419
445,419
Net Incorne and m0￿MeTht in
funds
79.164
79,164
28.957
28,957
Re¢onciliation of funds:
Fund balances at I September
2024
493.671
,630
554.301
464.714
60.630
525.344
Fund balances at 31 ￿lI1$t
2025
572.835
60.630
633.465
493.671
fAI,630
554,301
The statement of financial actNities indudes all gains and 105ses recognised in the year. All income and
expenditure derive from continuing attivities.

SMALL SAINTS PRE SCHOOL
BALANCE SHE
ASAT31 AUGUST2025
2025
2024
Flxed assets
Tangible assets
254,736
245,403
Current assets
Debtor5
Cash at bank and in hand
8.520
391,832
5,141
313,471
4[￿,352
318,612
Creditors: amounts fallin8 due within one
year
16
121.623}
19.7141
Nèt current a55ets
378.729
308,898
Totsl assets less current liabilitie5
633,465
554.301
The fvnds of the ¢harlty
Restricted income funds
Unrestritted funds
60.630
572,835
60,630
493.671
633.465
554,301
Illt>12t)
The financial statements were approved ￿ the mistee5 on ........
Mr5 J Cornwell
Chahr
M5 N Cannon
Trustee

SMALL SAirir5 PRE SCHOOL
NOTES TO THE FINANaAL STATEMENTS
FOR 7HE YEAR EhTDED 31 AUGUST2025
Accountlng poli¢ies
1.1 Acry>untlng conb*ntion
The financial statements have been prepared in accordance with the charrws goveming document. the
Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Aecommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFIiS 1021 leffertive l January 20191. The charity is a Public
Benefrt Entity as defined by FRS 102.
The charity has taken advantage of the pr￿lS1onS in the SORP for charities app￿Ing FRS 102 Update Bulletin
I not to prepare a Ststement of Cash Flows.
The finanoal statements have departed from the Charities (Accounts and Reports) Re8ulation5 21KJ8 only to
the extent required to provide a twe and fair view. This departure ha5 involved following the Statement of
Recommended PraciKe for charities applying FRS 102 rather than the vetslon of the SLitement of
Recommended Practice which is referred to in the Regulations but which has since been wtthdrawn.
The financial ststements a￿ prepared in sterlin& which ￿ the functional currency of the charity. Monetary
amounts in these financial sLitements are rounded to the nearest £.
The finartcial statemènts have been prepared under the historical cost convention. Imodrfied to include the
revaluation of freehold properties and to include investment properties and ceitsin financial instruments at
fair valuel. The principal accounting policies adopted are Set out below.
1.2 Goin8 concern
At the time of approving the financial ststements, the trustees have a ￿3$Onable expertation that the
charlty has adequate resources to continue in operational ex￿enCe for the foreseeable future. Thus the
trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestrirted funds are available for use at the discretton of the trustees in fvrtheran¢e of their charitable
obje¢ti¥es.
Restricted funds are subject to specific conditions by donors or grdntors as to how thry may be used. The
purposes and uses of the ￿Stricted funds are set out in the note5 to the financial statements.
Endowment fvnds are subject io specific conditions by donors that the capital must be maintained by the
charity.
1.4 In￿rne
Income i8 recognised when the charity is legally entitled to it after any perfonmance conditions have been
met, the amounts can be measured rdhabfy. and it is probable that income will be recetved.
Cash donations are recognised on receipt. Oiher donations are recoBnised once the chartty has been
notified of the donation. Unl￿ perfomiance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is ￿cogniSed at the time
of the donation.

SMALL SAIP¥fS PRE SCHOOL
NOTES TO THE FINANaAL sfATEMEp4fs {CONTINUED)
FOR THE YEAR EhlDE0 31 AU6UST2025
Ac(oufitin8 policles
Icantlnuedl
Le8acies are recognised on weipt or otherwise rfthe charity has been notified of an impending distribution.
the amount is known, and receipt ￿ expected. If the amount is not known, the legacy ￿ treated as a
contingent asset.
1.5 Expenditure
All expenditure is recogni5ed once there is a le8al or constructive oblwion to that expendrture. it is
probable settlement is ￿Uired and the amount can be measured reliabty. All costs are allocated to the
applioble expendtture heading that aggrewe similar costs to that category. Where costs cannot be dire¢t
attribute(I to particular headings they have been allocated on a bas￿ consistent whth the use of resources,
with central staff costs allocated on the basis of tirne spent. and depreciation charges allocated on the
portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases:
Property improvements
Plant and equipment
Fixtures and ffttings
Computer equipment
None
15% reducing balance
15% reducing balance
25% reducing balance
The gain or loss arising on the d￿posal of an asset is determined as the difference between the sale
proceeds and the carrying value of the a55et. and $ reCOgn￿ed in the statement of finan¢ial actfvitles.
1.7 Impairment of ffftd assets
At each reporting end date, the charity reviews the carrying arnounts of its tsnwble assets to detemiine
whether the￿ is any indication that ihose assets have suffered an impairnient loss. If any such indication
exists, the recoverable amount of the a￿et is estimated in order to detemiine the exient of the impairment
loss lif any).
1.8 Cash and ush equiwdlents
Cash and cash equivalertts include cash in hand. deposits held at call with banks. other short-terni liquid
imiestments wrth original maturltles of three months or less. and bank overdrafts. Bank overdrdfts are
shown within borrowings in Current liabilit￿$.

SMALL SAipifs PRE SCHOOL
NOTES TO THE FINANaAL STATEMENTS ICOPtnNUED)
FOR THE YEAR ENDED31 AUGU￿2025
knunting policles
(Continued)
1.9 Financial instruments
The charity has elected to apply the prOv￿10n$ of Section 11 'Basic Financial Instrument5. and Section 12
'Other Financial InstnJments15sues' of FRS 102 to all of its financial instruments.
Financial instruments are recogrhised in the charity's balance sheet when the charity becomes party to the
contractual prowsions of the instrument.
Financial assets and liabilities are offset, wrth the net amounts presented in the financial statements, when
there is a legalty enforteable right to set off the recognised amounts and there 15 an intention to settle on a
net ba515 or to realise the asset and settle the liability simultaneousfy.
80si¢finondalassets
Basic finantial assets. which include debtors and cash and bank balances. are initialty measured at
transaction price including transaction costs and are subsequently Carr￿ at amortised cost using the
effectbve interest method unless the arrangement constitutes a financing transaction. where the transactlon
is measured #t the present value of the future receipts dÉscounted at a market rate of interest. Financial
assets classified as receivable within one year are not amOrt￿ed.
Basi(finon¢iol Ilob•lities
Basic financial liabilbties, including creditofs and bank loans a￿ initially reco8nised at transaction price unless
the arrangement constitute5 a financing transartion, where the debt instnjment is measured at the present
value of the future payments discounted at a market r*e of interest. Financial liabilities classffjed as payable
within one year are not èmortised.
Debt instruments are subsequently carried at amorttsed cost, usingthe effettive interest rate method.
Trade creditors are obligation5 to pay for 8(￿￿$ or seNices that have been acquired in the ordinary coutse of
operations from suppliers. Amounts payable are classified as cuf￿nt liabilities rf payment is due within one
year or less. If not. they are presented as non-current liabilities. Trade t￿dItOrS are recognised initralty at
transaction price and 5ubsequentty measured at amortised cost usin8 the effective Inte￿$t method.
Ikrecognition offiftancialliobllltles
Financial liabilities are dereC0gn￿d when the charl￿S contractual obligations expl￿ or are discharged or
cancelled.
1.10 Employee beneffts
The cost of any unused holiday entitlement is reco8nised in the period in whlch the employee's services are
received.
Termination benefits are reco8nise(l immedotely as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination benefrts.
1.11 Retirement benefits
Payments to defined contribution retirement benefrt schemes are charged as an expense as they fall due.
10-

SMALL 5Airirs PRE SCHOOL
NiyfES TO THE FINANCIAL STATEMENfs (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2025
In the application of the charitys a¢¢ounting policie5, the trustees are regul￿d to make judgements.
estimates and assumptions abo￿ the carrying amount of assets and liabilit￿$ that are not readi￿ apparent
from other sources. The estimates and associated assumptions are based on htstorical experience and other
factors that are tonsidered to be relevant. Actual results may differ from these ertimates.
The estimates and undertying assumption5 a￿ reviewed on an on8oin8 basis. Revsions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revbsion arbd futu￿ periods where the revision affects both current and futLsre
periods.
In¢ome from donati¢ns and legacies
Urwestrirted Unrestrlcted
funds
fvnds
2025
2024
Donations and gffts
1.135
Income from ¢haritsble achwbes
Umestrirted Unrestricted
funds
funds
2025
2024
Charitable Income
Pre-school fee income
Sales of shirtslname tape
Kid's club- fee income
Supplements (pupil premium and inclusion fundin8)
Milk rebates
Administraiive fee receNed
GTrnt5 receNed
474,663
1,594
49.134
11.565
L923
239
24.362
405,033
1,806
41,179
5,336
1,767
8.047
563,480
463,336
11

SMALL SAIKfs PRE SCHOOL
NOTES TO THE FINANaAL STATEMENTS (corinNUED)
FOR THE YEAR ENDED 31 AUGUST2025
UnreStr1rt￿ Unrestricted
funds
funds
2025
2024
Fundraising events
1.779
2,802
Income from In¥esiments
Unrestricted Unrestrfrted
fund5
funds
2025
2024
Inte￿$t receNable
6.382
7.103
12-

SMALL SAINTS PRE SCHOOL
NOTES TO THE FINANaAL sfATEMEP4fs ICOPfflNUED)
FOR THE YEAR ENDED 31 AUGUST2025
Charitsble activit￿5
Charltable Charltable
Expenditure Expenditure
2024
Staff costs
Depreciation
Courses and tfaining
Rent and rates
L￿ht. heat and power
Insurance
Purchases for re-sale
Repairs and maintenance
Comsumables
Telephone
Milk
Printin& postsge and stationery
Running costs and miscellaneous expenses
Lease charges
Refreshments and deaning expenses
Bank charBes
OLrting expenses
398.238
6.145
1.269
15,216
6,162
7,574
1,993
11,999
9,088
3.206
1,865
1.719
816
4.082
9,234
499
1,630
354.557
6.495
167
8.042
12,989
5,851
1,460
11,448
11,092
2.100
1.885
2.160
795
5,430
6.868
471
1.156
480,735
432.966
Grant fundin8 of activities Isee note 81
Share of governance costs Isee note 9)
6.630
5,158
7,547
4,906
492.523
445.419
Grants payable
Charitsble
Charitab
Expenditure Expenditure
2025
2024
Grants to individuals
6,630
7.547
6.630
7,547
13-

SMALL SAINTS PRE SCHOOL
NOTE5 TO THE FINANCIAL sfATEMENTS (CONnNUED)
FOR 7HE YEAR ENDED 31 AUGusf2025
2025
2024
Accountancy
Legal and professional
Bookkeeping fees
1.038
220
922
5,158
4,906
10 Net movemert in fvnds
Z025
2024
The net movement in funds is stated after char8irh81{Crediti￿l.
Depreciation of owned tangible r￿ed assets
6.145
6.495
11 Tntstees
None of the trustee5 lor any persons connected with thernl received any remuneration or benefits from the
charity during the year.
12 Employees
The average monthly number of employees durin8 the year VRS:
2025
Number
2024
Number
23
21
Employment cos
2025
Z024
Wages and salaries
Pension costs
384,050
14,188
342,308
12,249
398.238
354,557
13 Taxatlon
The charity is exempt fmm taxation on its activities because all its income 15 applied for charitable purposes.
14-

SMALL SAipifs PRE SCHOOL
NOTES TO THE FINANaAL sfATEMEPITS {corinNUED)
FOR THE YEAR ENDED 31 AUGU￿2025
14 TaTh8ible fixed assets
Cost
At I September 2024
Additions
212.129
10.752
39,446
88,173
4,727
13,860
353,608
15,479
At 31 August 2025
222.881
39.446
92,gXI
13,860
369,087
Deweciation and ifflpairment
At I September 2024
Depreciation charged in the year
32.482
1,045
64.358
4,478
11.366
622
108.206
6.145
At 31 August 2025
33.527
68.836
11,988
114,351
Carrying amount
At 31 August 2025
222.881
5.919
24.064
1,872
254,736
At 31 August 2024
212.130
6,964
23,815
2,494
245.403
15 Debto
2025
2024
Amounts lallin8 due within one year.
Other debtors
Prepayments and accrued income
4.899
3.621
3,349
1,792
8.520
5.141
16 Creiltors: amounts falllng within one >tar
2025
2024
Othert￿tIOn and social security
Trade creditors
Other ueditors
Accruals and deferred income
16.130
607
250
1.456
942
3.896
21.623
9,714
15-

SMALL ￿NTS PRE SCHOOL
NOTES TO THE F114ANCIAL STATEMENTS {copinNUED)
FOR 7HE YEAR ENDED31 AUGusf2025
Total
fvnds
2025
funds
2025
2015
At 31 Au8USt X125:
Tangible assets
Current assetsllliabilities}
194,106
378.729
60.630
254,736
378.729
572.835
60.630
633,465
Unrestrlrted
funds
2024
Totsl
funds
2024
2024
At JI 2024:
Tangible assets
Current assets/lliabilities}
245,403
248,268
245,403
308,898
60,630
493.671
60.630
554,301
Re￿¢ted fund
The purpose of this fuTKI is for property improvements to the tharity's leased building.
18 Related party tran5artity
During the year the charity made the folbwing related party transartions:
Mrs J Houghton
During the year Mrs J Houghton provided book-keepin8 services for small Saints Pre-school totallin8 £3,9
12024- £3.(￿1. At the balance sheet date the amount due tolfrom Mr5 J Houghton was £Nil12024- £Nkll.
-16-