Trustees. Annual Report for the period Period start date Pericxl end dale 2024 2025 From Section A Reference and administration details Charity name Little Birds Prtrschool Other names charity 1$ known by Registered chartty number (It anyi 900530 Charlty's prfnclpal addre88 Littlebird Pre-school Northlxook Road Swanage BH19 1QE Name8 of the charfty trustees who manage th• charlty Tru•tM rnm• ¢)fflce Ilf •ryl Namo of p•r•on lor body) •ntitl•d Int tru•ts• Ifan e•r Marion Marchant Victoria O'mara Alexandra Bai16y- Sawyer Tracey Gardner Carla Danesh Laura Orchard Verity Aldous Lynda Collins Jodie Edmunds Louise Sanford Nicola Howard Kerry Kellaway Trustee From 24101125 From 27109124 From 07109r24 Trustee Tru8tee Trustee Trustee Trustee Trustee Trustee Trustee Trustee 10 Trustee Trustee 12 13 14 15 16 17 18 19 20 Names of the trustees for the charity. rf any, (for example, any custodlan trustses) Name Dates acted if not for whole TAR March 2012 Names and addresses of adviser4 (Optional Inforniation e of advisèr Name Addrnss Accountant PJC Accounting 17 St Helens Road, Sandford. BH20 7AX Servicés Name of Chief executlve or names of 8enlor staff members (Oplional Infomiation) Section B Structure, overnance and mana ement D88crlptlon of the chartty'8 tru8ts Trust Deed Type of governing document How the charity is constituted Trust Trustee 88lection method8 hpptsnted Addlllonal govornanco188uo8 (Optlonal Inforniatlon) You may choo8• to include additional information, where relevant, about: policies and procedur88 adopted for the indudion arKI training of trustees., the charity's organisational structure and any wider ne￿ork wsih which the charity works., • relationship with any related parties., trustees, consideration of major risks and the system and procedures to manage th8m. Section C ectives and activities TO ENK4NCE THE DE￿LoPMENT AND EDUCATION OF CHILDREN PRIMARILY UNDER STATUTORY SCHOOL AGE 8Y ENCOURAGING PARENTS TO UNDERSTAND AND PROVIDE FOR THE NEEDS OF THEIR CHILDREN THROUGH COMMUNITY GROUPS AND BY; (A) OFFERING APPROPRIATE PL4Y, EDUCATION AND CARE FACILITIES. FAMILY LEARNING AND EXTENDED HOURS GROUPS, TOGEfHER WITH THE RIGHT OF PARENTS TO TAKE Summary of the objects of the Gharity set out In its governlng documont TAR March 2012 RESPONSIBILITY FOR AND TO BECOME INVOLVED IN THE ACTIVITIES OF SUCH GROUPS, ENSURING THAT SUCH GROUPS OFFER OPPORTUNITIES FOR ALL CHILDREN WHATEVER THEIR . RACE, CULTURE. RELIGION. MEANS OR ABILITY. (B) ENCOURAGING THE STUDY OF SUCH NEEDS OF SUCH CHILDREN AND THEIR FAMILIES AND PROMOTING PUBLIC INTEREST IN AND RECOGNITION OF SUCH NEEDS IN THE LOCAL AREAS; (C) INSTIGATING AND ADHERING TO AND FURTHERING THE AIMS AND OBJECTS OF THE PRE-SCHOOL LEARNING ALLIANCE Providiw pre-8chool farA1￿.¢& for loGal Ghildren in the area. Summary ofthe maln activities und8rtaken for tho public benefit In rnlatlon to these objects Ilnclude wlthln thls section the statutory declaratlon that trustees have had regard to the guidan Issued by the Charlty Commi88lon on publlc beneflt) Addltlonal detalls of objectlvm and actlvllles (OP￿onI1 Irrfomiadon) You may Choose to include further statements, where relevant, about.. policy on grantmaking., poliGy programme related investment., contribution made by volunteers. TAR atth 2012 Section D Achievements and performance Continued outstarKling early years education for our largest cohort of children sinrK opening. Renewed play spaces and equipment making more focus on outdoor healthy mover play based leaming. One of only two remaining independent preschools in the area. We have started 3 members of staff on their joumey to being qualified in Level 3 early years education. We have had posrtive feedback from our parent carer questionnaires on our perfomance. We continue to work in collaboration wrth parents and other local chaiity groups to enhance our support wtthin th8 communrty and to our famdies. Summary of the main achievements of the charity during thè year Section E Financial review Brlef statoment of th• charlty's pollcy on r•Mrve• D•tall8 of any fvnds matsrlally In doflclt Furthor financlal revl•w d•tall8 (Optlonal Infornwtlon) You may choose to include additional information, where relevant about- the charrty's prin￿PaI sources of funds (induding any fundraising)., how expenditure has supported the key objectives of the charty. investment policy and objectives including any ethical investment policy adopted_ TAR March 2012 Section F Other optional information Section G Declaration Tho tru8te88 declar• that tlw havo approved the truste•s' report abovo. Slgned on bohalf of the charlty's trustees Slgnaturn(8) Full name(•) Po•ltlon (ag S•cretary. Chalr, •tc TAR March 2012 ## Little Birds Pre-School ## Unaudited Accounts for the year ended 31 August 2025 ## Little Birds Pre-School ## Unaudited Accounts ## Year ended 31 August 2025 |CONTENTS|PAGE| |---|---| |Proprietor and Professional Advisers|1| |Proprietor’s Approval Statement|2| |Proft and Loss Account|3| |Balance Sheet|4| |Notes to the Accounts|5 - 9| ## Little Birds Pre-School Proprietor and Professional Advisers Year ended 31 August 2025 Little Birds Pre-School Proprietor Little Birds Pre-School Business name Little Birds Pre-School Business address St Mary’s Catholic Primary School Northbrook Road Swanage Dorset BH19 1OE United Kingdom Accountant RCL Accountants Ltd t/a PJC Accounting Services Chartered Certified Accountants 17 St Helens Road Sandford Wareham Dorset BH20 7AX United Kingdom 1 Little Birds Pre-school Proprietor's Approval Statement Year ended 31 August 2025 In ac￿rdanCe wllh the engagement letter dated 5 June 2026, 1 approve the acxounts which comprise the profit and loss ac£ounl, balance sh8th and related notgs. l a¢*nowledge my r&swn￿bIlity for the accounts. includiTrJ ihe aN)roprialeness ol the awlM*4e financial rep)rtiryJ framework as set out in r¢ole 1, and for providiro RCL Accountsnts Lld tla PJC A(xounting Services with all the information and explanations necessary for Iheir compilation. Little Birds Pre-sthool Date.. 5 June 2026 ## Little Birds Pre-School ## ## Year ended 31 August 2025 |Note
**Turnover**
2
Cost of sales
2
**Gross proft**
Finance income
2
**Expenditure**
2
Premises costs
Staff costs
Travelling and entertainment
Offce costs
Marketing
Legal and professional
Repairs and maintenance
Depreciation
General expenses
**Proft for the year**|2025
£
209,111
12,476|2024| |---|---|---| |||£| |||| |||175,176| |||6,507| ||196,635
977
1,600
163,166
-
1,778
729
1,914
1,152
236
2,552|168,669| |||-| |||| |||1,600| |||142,011| |||8| |||969| |||396| |||2,523| |||2,161| |||295| |||1,408| ||173,127|151,371| ||24,485|17,298| |||| 3 ## Little Birds Pre-School ## Balance Sheet ## 31 August 2025 |Note
**Fixed assets**
Tangible assets
3
**Current assets**
Cash at bank and in hand
**Current liabilities**
4
**Net current assets**
**Net assets**
**Financed by:**
Capital account
5|2025
£
940
109,794
(428)|2024| |---|---|---| |||£| |||| |||| |||1,176| |||| |||85,688| |||(1,044)| ||109,366|84,644| ||110,306|85,820| |||| |||| ||110,306|85,820| |||| 4 ## Little Birds Pre-School ## Notes to the Accounts ## Year ended 31 August 2025 ## **1 Accounting policies** ## BASIS OF PREPARATION The accounts have been prepared under the historical cost basis and on a basis which enables the profits to be calculated in accordance with United Kingdom Generally Accepted Accounting Practice. ## TURNOVER The turnover shown in the profit and loss account represents amounts invoiced during the year. ## TANGIBLE ASSETS Tangible assets are measured at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: |Fixtures and fttings|20% Reducing Balance| |---|---| |Offce equipment|20% Reducing Balance| ## **2 Profit and loss account analysis** ## TURNOVER |Other income
Sales - Fees
Sales - Funding
Sales - Fundraising|2025
£
2,333
26,986
179,714
78|2024| |---|---|---| |||£| |||4,788| |||33,752| |||135,170| |||1,466| ||209,111|175,176| |||| 5 ## Little Birds Pre-School ## Notes to the Accounts (continued) ## Year ended 31 August 2025 COST OF SALES |Play Materials
Trips
Food & Snacks
FINANCE INCOME
Bank interest receivable
EXPENDITURE
**Premises costs**
Rent
**Staff costs**
Wages and salaries
**Travelling and entertainment**
Travelling|2025
£
10,558
441
1,477|2024| |---|---|---| |||£| |||4,451| |||-| |||2,056| ||12,476|6,507| ||2025
£
977|| |||| |||2024| |||£| |||-| ||2025
£
1,600|| |||| |||2024| |||£| |||| |||1,600| ||2025
£
163,166|| |||| |||2024| |||£| |||| |||142,011| ||2025
£
-|| |||| |||2024| |||£| |||| |||8| |||| 6 ## Little Birds Pre-School ## Notes to the Accounts (continued) ## Year ended 31 August 2025 |**Offce costs**
Printing, postage and stationery
Telephone
Computer costs
**Marketing**
Marketing
**Legal and professional**
Accountancy fees
Professional fees
**Repairs and maintenance**
Repairs and maintenance
**Depreciation**
Depreciation|2025
£
38
907
833|2024| |---|---|---| |||£| |||| |||25| |||724| |||220| ||1,778|969| ||2025
£
729|| |||| |||2024| |||£| |||| |||396| ||2025
£
1,020
894|| |||| |||2024| |||£| |||| |||1,020| |||1,503| ||1,914|2,523| ||2025
£
1,152|| |||| |||2024| |||£| |||| |||2,161| ||2025
£
236|| |||| |||2024| |||£| |||| |||295| |||| 7 ## Little Birds Pre-School ## Notes to the Accounts (continued) ## Year ended 31 August 2025 |**General expenses**
Training costs
Cleaning
Sundry expenses
**3 Tangible assets**
**Cost**
At 1 September 2024 and 31 August 2025
**Depreciation**
At 1 September 2024
Charge
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024|Fixtures and
fttings
£
6,051|2025
£
2,036
357
159|2024| |---|---|---|---| ||||£| ||||| ||||956| ||||429| ||||23| |||2,552|1,408| |||

Offce
equipmen

£
848|| ||||t
Total

£
6,899| ||5,308
149|415
87|5,723
236| ||5,457|502|5,959| ||594|346|940| ||743|433|1,176| ## **3 Tangible assets** ## **4 Current liabilities** 8 ## Little Birds Pre-School ## Notes to the Accounts (continued) ## Year ended 31 August 2025 |PAYE and social security
Other creditors
Accruals and deferred income
**5 Capital account**
At 1 September 2024
Net proft for the year
At 31 August 2025|2025
£
-
428
-|2024| |---|---|---| |||£| |||579| |||255| |||210| ||428|1,044| ||2025
£
85,821
24,485|| |||| |||2024| |||£| |||68,522| |||17,298| ||110,306|85,820| |||| ## **5 Capital account** 9 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name Little Birds Pre School **members of On accounts for the year** 31 August 2025 **Charity no** 900530 **ended (if any) Set out on page** 1 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31/08/2025** . **Responsibilities and** As the charity trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with 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 examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the 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. **Date:** 24/06/2026 **Signed: Name:** Jamie Luxford **Relevant professional** FCCA **qualification(s) or body Address:** PJC Accounting Services, 17 St Helens Road, Sandford, Wareham BH20 7AX 1 **October 2018** **IER**