REGISTERED COMPANY NUMBER: 02724493 (England and Wales)

REGISTERED CHARITY NUMBER: 1012556

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Stepping Stones - West Wiltshire

Opportunity Group for Children with

Special Needs

Page

Report of the Trustees

1

to

7

Independent Examiner's Report

8

Statement of Financial Activities

9

Balance Sheet

10

to

11

Notes to the Financial Statements

12

to

18

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The objective for which Stepping Stones is established is to provide a safe and stimulating play environment for pre-school children with special needs by

(1) promoting their care and safety;

(2) promoting their education and promoting parental/care givers involvement;

(3) promoting their health and wellbeing;

(4) providing services to support them and their families and care givers

The Management Committee continues to meet the objectives of the charity by providing high quality facilities and qualified staff. We provide sessional specialist support on our premises for children aged 2-5 and Stay and Play sessions for children aged under 2 where children are accompanied by a parent/carer. Our catchment area is restricted to West Wiltshire.

Stepping Stones continues to provide substantial benefits to children and families in West Wiltshire. Through multi-agency working we can help ensure the best outcomes for children and their families. At every opportunity we support the Inclusion of children with additional needs into their local community by providing information, support and advice to other early years settings. Referring and signposting to relevant agencies as appropriate.

Stepping Stones works hard to ensure that best outcomes are achieved for all children and that they have a successful transition into their school placement or mainstream nursery setting through Inreach and Outreach support.

Stepping Stones has facilitated and provided a well-respected District Specialist Centre service for West Wiltshire since 2007. During this financial year Stepping Stones celebrated their 50th year of providing a unique service to children with special needs and their families in West Wiltshire. To highlight this remarkable achievement a number of celebration events were held.

Ofsted inspected Stepping Stones on 18.09.25 and was judged to be outstanding. Accreditation of Outstanding Provision has now been achieved for consecutive Inspection years, 2025, 2020, 2015, 2010, 2007/8.

Bristol Standards Quality Assurance Accreditation of Reflective Practice was achieved May 2025 - 2026 and has been awarded to Stepping Stones annually since 2007. The validation team commented, 'our overwhelming feeling is that it must be lovely to be a child at Stepping Stones'.

The Bristol Standard model has been utilised to monitor the impact of our service and how we work so that we can continue to adapt and embrace best practice. This year we have been advised by Wiltshire Council that Bristol City council have taken the decision to cease the Bristol Standards Quality Assurance scheme in the current format. We are currently seeking to identify a suitable Quality Assurance scheme for 2026-2027.

We are also active members of the National Early Years SEND Providers Forum. We are invested in this to highlight children's rights, challenge discriminatory practice and ensure that children with SEND are considered as a specific group.

Safeguarding

An effective safeguarding culture is embedded where all staff have confidence in their accountability and shared responsibility for keeping children safe. Policies, procedures and training have been updated as required. Safeguarding is regularly discussed and reviewed as a separate Agenda item at each staff team/Management Committee meeting.

All staff continue to undertake regular internal and external safeguarding training.

'There is an open and positive culture around safeguarding that puts children's interests first.' - Ofsted 18.09.25

Stepping Stones has taken measures to ensure we remain GDPR complaint.

Staffing

This year represented a period of transition planning for Trustees as senior members of the Staff team advised them of their retirement plans from September 2025.

Jane Hammett Senior EY SEND Practitioner retired after 20 years at Stepping Stones.

The request by the long standing Manager to reduce her hours in preparation for her retirement was approved. The Trustees saw this as an opportunity to ensure that knowledge, skills and professional contacts were not lost to Stepping Stones. The Trustees were required to review the present Management structure and contracts to enable an effective transition plan which included changing the Manager's role to that of Strategic Director and appointing a new Centre manager from September 2025.

Volunteers

Stepping Stones has regular volunteers both supporting the team within the playroom sessions and supporting us at our fundraising events.

We have welcomed Student Health Visitors/nurses/trainee EP's who have spent some time with us to develop their understanding of children who present with additional needs.

We have also supported a Student Placement from Bath College who is undertaking a Level 3 T in Education and Childcare.

Trustees

Strong governance is encouraged, and the Trustees meet for regular face to face meetings where minutes are taken and shared, Trustees can successfully reflect on and monitor actions, plan for the future, addressing any concerns that may arise.

All Trustees have a clear understanding of their responsibilities in delivering the District Specialist Centre Service specification for West Wiltshire to support children with SEND and their parent/Carers.

Trustees are encouraged to take advantage of any training available to help fulfil their duties and responsibilities.

Three Trustees moved on during the course of the year which has left vacancies on the Management Committee. Supporters of Stepping Stones have expressed interest in joining the Committee but Trustees are continuing to seek new ways to recruit more members.

Additional value for money

As an established local charity well known to and well supported by the West Wiltshire community our excellent reputation both attracts income through fundraising and grants and provides Parent/Carers with confidence that their child's needs and their own concerns will be represented and addressed.

Stepping Stones provided additional income through fundraising and the receipt of charitable funds and donations to supplement core funding received from Wiltshire Council.

Grants for specific projects were identified throughout the year which included grants to help cover the cost of updating IT equipment (St James Trust)

Provision for earliest intervention is provided through Stay and Play sessional support for children aged 0 - 3yrs. Stay and Play sessions enable parent/carers to meet other families and establish new networks of support independent of Stepping Stones. (St James Trust and Trowbridge Town Council)

This year we have successfully applied for funding to enable us to enhance/update facilities within the playroom this includes: Adjustable tables and seating (Westbury town council) and new furniture (Warminster Lions & Westbury Lions)

Due to the donation of new equipment and resources provided via our wish list through community support we have ensured maximum funding has gone in to the provision of specialist support. (E J Shanley's, Parents and well-wishers)

The goodwill and generosity of the many volunteers in giving up their time throughout the year in different capacities has enhanced our capability to fundraise and also supplement staffing.

Fundraising has helped to meet the additional costs incurred through the provision of home visits and time allocated as required for individual personalised parent carer support through 1:1 advice, DLA applications.

Increased flexibility in adapting to change.

As a small reflective organisation, we can actively review our offer to children and families throughout the financial year. The ability to respond quickly to new opportunities and challenges ensures we can continue to meet the DSC service specification whilst having the greatest impact on service users.

A high adult:child ratio optimises interaction and learning opportunities to model and support engagement in communication, play and learning. Adult to child ratios in each session are differentiated to reflect the requirements for each child to be enabled to take part and to develop skills. Adult:child ratios are usually 1:2 but can be 2:1 for required medical or behaviour interventions. Session planning re staffing requirements is regularly reviewed as a timely response to extending capacity.

ACHIEVEMENTS AND PERFORMANCE

Stepping Stones successfully completed the first year of our new 5 year contract with Wiltshire Council. September 2024 - September 2029.

Our Ofsted inspection in September 2025 validated the professional care and quality of our provision through the achievement of an Outstanding judgement.

During this financial year Stepping Stones celebrated their 50th year of providing a valued service to children with special needs and their families in West Wiltshire. Stepping Stones has created opportunities to bring all providers and users of the service together to celebrate, plan and deliver improvements to how the service is developing and the setting environment is adapted and cared for.

Celebrations included children's sponsored Sensory Scramble, 50th Birthday Picnic, George's Marvellous bike ride and 50th Celebration Ball.

The family consultation room was officially opened on 6th May 2026. This project was completed as part of our 50 year celebration to create a flexible welcoming space for families to attend appointments and meetings. This project was achieved through grants (Imperial Charity/Bradford on Avon Lions/Trowbridge Lions and Catherine Szabo - Red Rose Pilates) and the generosity of local businesses (BPM Contracting Services Ltd and E J Shanley's) and volunteers from the local community and organisations, staff members and our trustees.

The aims and objectives of Stepping Stones are still as relevant today as they were 50 years ago - to provide a safe and stimulating environment where young pre-school children can learn and play and reach their full potential and parents can feel supported and less isolated as they start their journey as the parent of a child with additional needs. In the last 50 years as many as 5000 children have benefited from Stepping Stones by attending sessions or through our outreach service to mainstream settings. The demand for support from Stepping Stones remains as strong if not stronger than 50 years ago.

It is a real testament to the dedication of the many people who have passed through the doors of Stepping Stones over the years that they still support our service in many different ways.

Over the year we have continued to consult with the Wiltshire Council Early Years team and each child's existing early years setting to ensure that we can share information and advice which is consistent and practical. We have used our trusted position to facilitate positive relationships between all agencies to work effectively together as a team around each child.

Team members have completed Training and have competence in advising on and using:

- Clinical skills covering Tracheostomy, Epilepsy, Enteral Feeding

- Attention Autism and The Curiosity Programme

- SENCO level 3

- TEACCH strategies

- Manual Handling

- Down Syndrome Education

- Five to Thrive

- Managing eating and drinking difficulties in children with complex needs

- Safeguarding.

- Paediatric First Aid

FINANCIAL REVIEW

The Reserves Policy sets aside sufficient funds to cover a lower level of six months operating costs and a higher level of 9 months. Our reserves policy will continue to be reviewed to reflect the future needs of the charity and to ensure our financial resilience. Total funds held at 31 March 2026 were £309,984. Unrestricted reserves at 31 March 2026 were £308,993 (2025 £289,064) and restricted reserves at 31 March 2026 were £991 (2025 £743).

The net movement of funds for the year ending 31 March 2026 amounted to a surplus of £20,177 (2025 Surplus £45,146).

Operational costs continue to increase. This year notable increases have been caused by costs that are outside of our control yet have a direct impact on our expenditure, changes in government policy affecting utilities, the increase in national minimum wage, phone and internet services continue to have a direct impact on our expenditure. Operation costs continue to be reviewed and adjusted, as required at each Management Committee meeting by the Trustees. Income/Expenditure records are kept monthly and monitored against budget forecasts.

We continually seek new ways to increase fundraising and in response to our 50th anniversary plans we have exceeded our fundraising target for this financial year. With the support of Trustees, Supporters and service users Stepping Stones has over the year attended many events to both increase our profile within the community and to raise vital funds to support our service provision.

Stepping Stones still relies on a mixture of local government funding, grants and public donations. The Management Committee continues to commit to providing the service free for children to attend so grants and donations are essential to supplement the money received under our Service Level agreement from Wiltshire Council.

Government policy changes to Nursery Education funding from September 2024 has increased the number of children now entitled to receive Universal Early Years Entitlement (NEG) funding and had led to a higher level of Nursery Education Funding we are able to claim. Stepping Stones does not offer extended hours and the maximum number of hours a child can attend is 5 per week. It should be remembered that we offer specialist support and therapy for the children who attend and not childcare. The NEG received this financial year for 3 and 4 year olds and eligible 2 year olds, reflects the high number of children who access sessional support at Stepping Stones each week.

This change in policy also meant that eligible 2 year olds are also able to receive Disability Access Funding (DAF) which has significantly increased the amount of DAF funding in recent years (DAF Funding 25/26 £28,140: 24/25 £36,400). These changes have so far had a positive effect on Stepping Stones income.

However, some Government policy changes have had less of a positive effect. Large percentage Increases in the National Minimum wage have meant that once again we have had to look at our salaries across the board to ensure that we remain competitive and attractive in order to retain our current staff and fill any vacancies.

The Management Committee have kept available funds in interest bearing bonds and deposit accounts and seek to achieve acceptable interest rates on these deposits in what can be a volatile financial market. In particular they are mindful of any deposits which may near or exceed the £120,000 FSCS limit on compensation for banking failures and have spread and/or reduced funds accordingly across various banking institutions. The investment decisions made have generated good return in this financial year (25/26 £7,403: 24/25 £8,045).

Providing the generous support from existing funders continues and we can secure new funding opportunities as they arise then Stepping Stones can for the foreseeable future continue to deliver the outstanding service for which it has been renowned for the past 50 years.

FUTURE DEVELOPMENTS

The Senior Management team has been restructured to support a successful transition for senior members of the team to either reduce their hours or to retire with minimum impact on provision of the service. Financial planning has ensured reserves have been ring fenced for this purpose.

Stepping Stones is focussed on maintaining stability through a successful transition period with a view to planning for future development and required change in subsequent years.

Stepping Stones will focus internally on developing the skills of all team members, refining systems and ensuring best practice across all areas of service provision.

A comprehensive Employee handbook has been developed and is due to be circulated following final Management Committee approval to support employee wellbeing.

The impact of the proposed SEND reforms outlined in the 'White paper' published February 2026 will have a significant impact on how local authorities seek to meet future SEND requirements for children in their early years. This will be the biggest change to SEND reform since 2014. Stepping Stones as both a member of the Early Years SEND Specialist providers forum and as an individual provider has responded to the consultation and identified that there will be an even stronger need for partnership working with the voluntary sector if these reforms are to be achieved.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity's objects and provisions are regulated by the Memorandum and Articles of Association dated 19 June 1992, the date of incorporation. It was registered with the charity commission on 3 July 1992 and is listed in the central register of charities as registered charity number 1012556. The Articles of Association were amended by special resolution on 18 November 2015.

Legal and administrative details

Stepping Stones West Wiltshire Opportunity Group for Children with Special Needs Limited is a company limited by guarantee and is governed by its memorandum and articles. In the event of the company being wound up, each member is required to contribute an amount not exceeding £1.

Organisation

The Charity is managed by a management committee and from this a Chairman, Treasurer and Company Secretary are chosen. Trustees are elected by members of the Company at the Annual General Meeting or by agreement during the year.

Trustees

Strong governance is encouraged, and the Trustees meet for regular face to face meetings where minutes are taken and shared, Trustees can successfully reflect on and monitor actions, plan for the future, addressing any concerns that may arise.

All Trustees have a clear understanding of their responsibilities in delivering the District Specialist Centre Service specification for West Wiltshire to support children with SEND and their parent/Carers.

Over the year several of our Trustees have undertaken 'Safeguarding: Trustees legal responsibilities' training and are encouraged to take advantage of any training available to help the fulfil their duties and responsibilities.

The Trustees continue to recognise the difficulties in recruiting volunteers especially to sit on the Management Committee as Trustees and are continuing to seek new ways to recruit more members.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02724493 (England and Wales)

Registered Charity number

1012556

Registered office

Stepping Stones

Longfield Children's Centre

Broadcloth Lane

Trowbridge

Wiltshire

BA14 7HE

Trustees

T D Adlam (resigned 8.7.26)

A C Gratton

F Ladd

S Spittles (resigned 27.1.26)

C Wells (resigned 1.7.25)

Ms A Bush (resigned 24.3.26)

T Meadowcroft

J E Ball

Company Secretary

Miss A Starr

Independent Examiner

Monahans

Chartered Accountants

County Gate

County Way

Trowbridge

Wiltshire

BA14 7FJ

Bankers

CAF Bank Limited

Close Brothers Limited

25 Kings Hill Avenue

10 Crown Place

Kings Hill

London EC2A 4FT

West Mailing

Kent ME19 4JQ

Redwood Bank

Cambridge & Counties Bank Limited

The Nexus Building

Charnwood Court

Broadway

5b New Walk

Letchworth Garden City

Leicester

SG6 3TA

LE1 6TE

Approved by order of the board of trustees on 8 July 2026 and signed on its behalf by:

T Meadowcroft - Trustee

Independent examiner's report to the trustees of Stepping Stones - West Wiltshire Opportunity Group for Children with Special Needs ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

James Gare

Monahans

Chartered Accountants

County Gate

County Way

Trowbridge

Wiltshire

BA14 7FJ

22 July 2026

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Grants and Donations

3

297,908

15,728

313,636

294,134

Other income

4

10,272

-

10,272

7,754

Investment income

5

7,403

-

7,403

8,045

Total

315,583

15,728

331,311

309,933

EXPENDITURE ON

Raising funds

4,335

-

4,335

301

Charitable activities

Pre-school

297,373

9,426

306,799

264,486

Total

301,708

9,426

311,134

264,787

NET INCOME

13,875

6,302

20,177

45,146

Transfers between funds

13

6,054

(6,054

)

-

-

Net movement in funds

19,929

248

20,177

45,146

RECONCILIATION OF FUNDS

Total funds brought forward

289,064

743

289,807

244,661

TOTAL FUNDS CARRIED FORWARD

308,993

991

309,984

289,807

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

28,764

-

28,764

32,916

CURRENT ASSETS

Debtors

11

721

-

721

4,266

Cash at bank and in hand

284,380

991

285,371

260,389

285,101

991

286,092

264,655

CREDITORS

Amounts falling due within one year

12

(4,872

)

-

(4,872

)

(7,764

)

NET CURRENT ASSETS

280,229

991

281,220

256,891

TOTAL ASSETS LESS CURRENT LIABILITIES

308,993

991

309,984

289,807

NET ASSETS

308,993

991

309,984

289,807

FUNDS

13

Unrestricted funds

308,993

289,064

Restricted funds

991

743

TOTAL FUNDS

309,984

289,807

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 15 July 2026 and were signed on its behalf by:

T Meadowcroft - Trustee

1.	GENERAL INFORMATION

Stepping Stones - West Wiltshire Opportunity Group for Children with Special Needs is a charitable company limited by guarantee, without share capital, incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address and principal activities can be found in the Trustees' Report.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest pound.

Income

Local authority funding (grant income) is recognised in the Statement of Financial Activities in the period to which the funding relates. The majority of all other income is recognised in the Statement of Financial Activities on a receipts basis except where restricted donations have been promised and are outstanding at years end.

Expenditure

All expenditure, other than that which is capitalised, is included in the Statement of Financial Activities on an accruals basis as a liability is incurred. The VAT element of expenditure cannot be recovered and is reported as part of the expenditure to which it relates.

Resources expended are allocated to the particular activity where the cost is clearly identifiable as relating to that activity. General overheads and support costs are apportioned to activities in proportion to the number of staff in each area of activity.

Tangible fixed assets

All fixed assets are initially recorded at cost. Impairment tests are only performed when there has been some indication that an impairment has occurred.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value over its expected useful life. The assets have been depreciated at 25% on the straight line basis.

Taxation

No corporation tax is charged in these accounts due to the charitable status of the company.

Fund accounting

The company has various types of funds for which it is responsible, and which require separate disclosure. These are as follows:

- Unrestricted funds are available to use at the discretion of the trustees in furtherance of the objects of the charity.

- Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3.	GRANTS AND DONATIONS

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Other Donations/Grants

36,889

15,728

52,617

27,942

Nursery Grant (NEG)

91,681

-

91,681

86,605

Core Funding

137,738

-

137,738

142,047

EYPP Grant

3,460

-

3,460

1,140

DAF Funding

28,140

-

28,140

36,400

297,908

15,728

313,636

294,134

4.	OTHER INCOME

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Fundraising events

6,206

-

6,206

3,464

Other income

4,066

-

4,066

4,290

10,272

-

10,272

7,754

5.	INVESTMENT INCOME

2026

2025

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Deposit account interest

7,403

-

7,403

8,045

6.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2026

2025

£

£

Examiners fees

3,422

3,042

Depreciation - owned assets

10,380

8,213

Deficit on disposal of fixed assets

23

6

7.	TRUSTEES' REMUNERATION AND BENEFITS

No trustee, nor anyone connected with them, has received any remuneration for their service as a trustee during the year (2025: £nil).The trustees did not have any expenses reimbursed during the year (2025: £nil).

No trustees had a child enrolled at Stepping Stones during the year (2025: none).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

8.	STAFF COSTS

2026

2025

£

£

Wages and salaries

246,827

223,915

Social security costs

13,959

6,355

Other pension costs

4,178

3,522

264,964

233,792

The average monthly number of employees during the year was as follows:

2026

2025

Administration

4

5

Education

14

15

18

20

No employees received emoluments in excess of £60,000.

9.	COMPARATIVES FOR 31 MARCH 2023 FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Grants and Donations

280,792

13,342

294,134

Other income

7,754

-

7,754

Investment income

8,045

-

8,045

Total

296,591

13,342

309,933

EXPENDITURE ON

Raising funds

301

-

301

Charitable activities

Pre-school

260,560

3,926

264,486

Total

260,861

3,926

264,787

NET INCOME

35,730

9,416

45,146

Transfers between funds

8,673

(8,673

)

-

Net movement in funds

44,403

743

45,146

RECONCILIATION OF FUNDS

Total funds brought forward

244,661

-

244,661

TOTAL FUNDS CARRIED FORWARD

289,064

743

289,807

10.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 April 2025

84,301

Additions

6,251

Disposals

(382

)

At 31 March 2026

90,170

DEPRECIATION

At 1 April 2025

51,385

Charge for year

10,380

Eliminated on disposal

(359

)

At 31 March 2026

61,406

NET BOOK VALUE

At 31 March 2026

28,764

At 31 March 2025

32,916

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments and accrued income

721

4,266

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Social security and other taxes

-

2,212

Pension creditor

803

737

Accruals and deferred income

4,069

4,815

4,872

7,764

13.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.25

in funds

funds

31.3.26

£

£

£

£

Unrestricted funds

General fund

249,064

30,859

6,054

285,977

Transition planning

30,000

(14,650

)

-

15,350

Maintenance

10,000

(2,334

)

-

7,666

289,064

13,875

6,054

308,993

Restricted funds

St James Trust

-

3,826

(3,826

)

-

Westbury Town Council

-

1,228

(1,228

)

-

Morrisons Foundation

743

-

-

743

Catherine Szabo - red roses pilates

-

248

-

248

Warminster Lions

-

500

(500

)

-

Westbury lions

-

500

(500

)

-

743

6,302

(6,054

)

991

TOTAL FUNDS

289,807

20,177

-

309,984

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

315,583

(284,724

)

30,859

Transition planning

-

(14,650

)

(14,650

)

Maintenance

-

(2,334

)

(2,334

)

315,583

(301,708

)

13,875

Restricted funds

St James Trust

8,000

(4,174

)

3,826

Westbury Town Council

1,228

-

1,228

Catherine Szabo - red roses pilates

500

(252

)

248

Trowbridge town council

5,000

(5,000

)

-

Warminster Lions

500

-

500

Westbury lions

500

-

500

15,728

(9,426

)

6,302

TOTAL FUNDS

331,311

(311,134

)

20,177