Charlty reglstratlon number 1002791 (England and Wales)
SCORTON VILLAGE PRE-SCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
¢? xeinadin

SCORTON VILLAGE PRE-SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs L Booth
Mrs R Craggs
Mrs K Wallace
Mrs R Monaghan
Mrs S McGeough
(Appointed 6 August 2024)
Charfty number (England and Wales)
1002791
Prlnelpal address
Scorton War Memorial Institute
North Yorkshire
DL10 60N
Independent examlner
Deborah FletCher￿cvaY FCA
Xeinadin
Trinity House
Thurston Road
Northallerton
North Yorkshire
DL6 2NA
Bankers
Bardays Bank pl¢
31 High Row
Darlington
County Durham
DL3 7QS

SCORTON VILLAGE PRE-SCHOOL
CONTENTS
Pag•
Trustees, report
Independent wAamln8rfs report
Statement of financlal actlvllle8
Balance 8heet
Notes to the flnandal statsments
6-11

SCORTON VILLAGE PRE4CHOOL
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and ffinancial statements for the year ended 31 March 2025.
Th8 ftnancial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply wilh the charitvs conSti￿tIon. Ihe Charities Act 2011 and 'Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to chatiiies preparing their accounts in
attordance with th8 Financial Reporting Standard applicable in the UK and Republlc of Ireland (FRS
102). (èffectlve 1 January 2019).
Objectives and activities
The charity's prtncipal activities continue to be that of enhancing the development and edUca￿on of chlidren
prÉmarlly under statutory school age by:
Encouraging parents to undèrstand and provide for the needs of their children through community groups
and by offering appropriate play, education and care facilities and training courses, together with the right of
parents to tske responsibility for and to become involved in the activities of such groups, ensurlng thal such
groups offer opportunities for all chlldren whatever their race. cJJlture. religion, means or ability:
Encouraging the study of th8 needs of such children and their families and promoting wblic interest in and
recognltion of such needs; and
Instigating and adherlng to and furthering the alms and objects of the pr￿h0o1 leaming.
The trustees have paid due regar<1 to guidance Issued by the Charlty Commisslon In decldlng what a¢tlvitle$ the
charity should undertake.
Achlevements and performance
This year Scorton Village Pre-school has continued to provlde a consistenlly high standard of childcare to pr
school children within Ihe local area. The childcare environment in vthich we operate is becoming increasingly
competitive and as a charity we review our activities and Ihe s8NIc8S W8 provide to ensure we are able to me8t thé
demands of local parents to the best of our ability-
Scorton Mllage Pre-school Is commltted to provldlng ihe best care available to the chlldren and their famllles and
WIIS continue to do so in the future. We continue to strengthen our poliae5 and procedures and introduce updatss
ere applicable. Our staff regularly complete training and we are looking io offer an apprenticeshlp in the future.
The changes in govemrnent funding for early years settings has led to a greater demand for staff thin the setting
due to ratios and a$ many younger children are now eligible for funded diildcare, we have reluctantly closed Ihe
toddler group.
The PreSchool children regularly partake in activities in and around the vii lage. they have perfomed random acts
of kindness, have been shopping to the post office and completed fitness challenges on the green. We are always
looking for allematlve ways of engaging with the wider community.
We changed the fomat of our Christsnas fair to a chil&centred Christmas activity day, with only the families of Pre-
School children being invited. Although smaller than our previous events it was very successful and built
relationshlps within our Pr&8chool families and beiween them.
We have held several successful srnall fundraising activlties v*ithin the year induding raffles and sponsored events:
the charity also monitors the potential for grants and funding applications from a variety ol organlsations to support
our long-tern financial viability. Our fundraising account is used to provide extracurricular activities, such as animal
experiences and we have begun to introduce some exlemal providers into the setting induding yoga and dance
dasses.
We hold reserves in both our current and savings accounts which will allow us to operate for at least six months
should the funded childcare provision be delayed. We will continue to follow our reserves policy to maintain them
whenever possible.
The volunteers who wlth us are not customer faclng bui are commiitee members and trustees and can meel
virtually to ensure the smooth running of Ihe charlty.

SCORTON VILLAGE PRE4CHOOL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Flnanclal rnvlow
The Statemenl of Financial Aclvitles Shows an overall In￿ease In reaerves In the year of £14.554 {2024- £22,272).
Total In¢ome amounted to £172,800 (2024- £152,920).
As at 31 Marth 2025 the charlty had unre8trlthd fund8 of £134,214 (2024 - £119,680). These unrestrided fund8
Indude cash at bank of £138.282 (2024- £120,967).
The Ini8tees have resolved to establSsh reserves to provlde for fijlure acllvlllo8, and the tru8lees have wlde powern
of InvestmenL Wthin these powern a pollcy has been detemilned that the exlsllng a88ets be relalned to produce
Income whlch Is wholly utlllsed to support exlstlng arAlvities. The Intention In the immedlale fulure18 10 ongure that
the pre-8chool holds adequate reserves to ensure that 5t cAn maliitsln the vlablllty of the charfty In relation to the
ongolng changes In govamment chlldcare fundlng pollcles.
Reserve8 held are CA)n81dered only buffidant lo cover a rnasonable pertod of expendtture, Should further Income fall
to mat8Aallse, and are held In an Intewe8t bearlng bank aecount.
8tru¢tyrei governance and managoment
The charlty18 an unInco￿Or8l8d assodatlon govemed by a consthjtlon. Ellalbnity for mernbershlp of the charfty
and member8hlp of the board of truslees 18 governed by Ihe con8Itutton. There are no re8tr1ctlons In the governlng
documem on the operatlon of the charfty or on IVS Investment power8. other than th08e Imposed be general charlty
The trUSto88 who ￿rVed durlng the year and up to the date of 8lgnaturn of Ihe Iln8ndal 8talement8 were:
Mr8 L Booth
Mrs R Cragg8
Mrn K Wallace
Mrn R Monaghan
Mr8 S McGaough
IAppolnted 8 August 2024)
The tW8tee8 are appolnted at the chathV8 annual general meellng (AGM) and relre from office at the thlrd AGM
followlng the AGM at whlch they were ele¢Xed. Any cgsual vacancy 8rl8lng durfng tho y•ar18 fl118d by c￿0p￿On of a
person onto tho board; that per80n Is then duly elected at the $ub8equenl AGM. Th8 d18tr1ci manager and thrne
8ddltlonal staff are al60 tru8tee8, a8 authorf8ed In the govemSng documenL No third party haa a Ylght Io 8ppoint a
trustee.
Other than the trustee8 and those person8 connected wllh them, there are no Indlvldual8 who are related partlo8.
Detalls of transactlons wlth related partles are shown In the noles to the accountg.
The tru8tee8' report was approved by tha Board of Trustee8.
Mrs L Booth

SCORTON VILLAGE PRE-SCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SCORTON VILLAGE PRE4CHOOL
I report to the trustees on my examination of ihe financlal statements of Scorlon Viltage Pre-school (the charity) for
the year ended 31 March 2025.
Responslbllltles and bas18 of report
As the trustees of the charlly YOU are r8spon$lble for the preparatlon of the flnanclal statements In accordance wSth
the requlrements of the Charftles Acl 2011.
I report In respeGt of my examination of Ihe charSty's financial statements carried out under section 145 of the
Chafltles Act 2011. In carying out my examinatlon I have followed the Dlrectlons given by the Charity Commission
under section 145(5llb) of th8 Charities Act 2011.
Independonl examlne¢s statement
Your attenllon Is drawn to Ihe lact that the charfty has prepared the financlal statements In accordance wlth the
relevant version of the Statament of Recommended Pracllce applicable to ¢harSlles preparlng U)elr fin8n¢lal
statements In accordance vAlh the Flnanclal Raportlng Standard applicabla In the UK and Republlc of Ireland (FRS
102) In preference to tha Accounting and Reportlng by Charltl88'. Statement of Recommended Pracllce Issued on 1
Aprll 2005 which Is referred to In the extsnt regulation8 but has now been wlthdrawn. l understand that this has
been done In order for the finandal statements to provide a true and falr vlew In accordanc8 vlth UK Generally
Ac¢epied AccountSng Pracllce.
I have completed my examlnatlon, I conflmi that no matters have come lo my attenllon In connectlon wlth the
examlnation givlng me cause to belleve that In 8ny materlal respect..
accountlng records were not kept In respect of the charfty as requlfed by sectton 130 of the Charltles Act 2011.
the financial stslements do not accord wlth those records; or
the Ilnanclal statements do not comply with the appllcabte requlr8ment8 concA8mlng the fomi and content of
financial ststements set out In the Charities IA¢¢ounts and Reports) Regulations 2008 olher than any
requlrement thal th8 flnanclal slatements glve a true and falr vlew, whlch Is not a matter consldered as part of
an Independent examlnatlon.
I have no concems and have come across no other fflatters In conn8cllon wlth the examSnatlon lo whlch attentlon
should be drawn In this report in order to enable a proper understanding of the financlal stalemenls to be reached.
Deborah Fletehèr.McVay FC
Xelnadln
Trinity House
Thurston Road
Northallerton
North Yorkshlre
DL6 2NA
r+.IT. ts

SCORTON VILLAGE PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted
funds
2025
Unrggtricted
funds
2024
Notès
Income from:
Donations and legades
Charitable activities
Othèr trading activitie5
Investments
500
171,004
304
992
560
151,222
527
611
Total Income
172.800
152.920
Expenditure on:
Charitable activiti8S
158,246
130.648
Total expendlture
158,246
130.648
Net Income and movement In funds
14,554
22.272
Re¢onclllatlon of funds:
Fund balances at 1 Aprll 2024
119,660
97,388
Fund balances at 31 March 2025
134.214
119.660
The statement of financial adivities includes all gains and losses recognised In the year.
All income and expendllure (lerfve from conunulng acllvSlles.

SCORTON VILLAGE PRE-SCHOOL
BALANCE SHEEr
AS AT31 MARCH 2025
2026
2024
Flxod a88ets
Tanglble assets
Current a880ts
Debtors
Cash al bank and In hand
814
136.262
1,674
120.967
137,076
122,841
Cr•dltorn: amounts f•lllng du• wlthln
on• ￿ar
12
<5,212)
(5.304)
Ilat cunent a•8ets
131,884
117,337
Total aM•ts current ￿bInd•*
134,214
119,680
134,214
119,660
Thg fund¥ of the ¢harfty
Unrastrftxed funds
134.214
119.660
134,214
119,860
The Ilnandal 8latement8woro approwd by the tft￿ ￿.0￿..1.111.10z S
Mr8 L 800th

SCORTON VILLAGE PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng polleles
Charlty Infomiatlon
Scorton Village Presthool Is an unSncorporated tharity.
1.1 Accountlng convontlon
The financlal stalemènts have been prepared In ac¢ord8nc8 wlih the charliys constitution. the Charitles Act
2011, FRS 102 "Th& Financlal Reporting Stsndard appllcable In the UK and Republlc ol Ireland. {'FRS 102")
and the Charities SORP "Accounting and Rèporting by Charflles: Statement of ReGomm8nded Practl
appllcable to charities preparlng th8lr accounts In accordance with the Fin8nclal Reportlng Standard
appllcable In the UK and Republlc of Ireland (FRS 102). {effectlve 1 January 2019), The charity Is a Publlc
Benefit Enllty as defined by FRS 102.
The charity has taken advantage of the provlslons In the SORP for charftles not to prepare a Statan8nl of
Cash Flow8.
The financS8l staternents have departed from th8 Charltles (Accounts and Reports) Regulatlons 2008 only to
the extent requlred to provlde a true and falr vl8w. This departure has Invo5ved followlng the Statement of
Recommended Practlce for charlties applylng FRS 102 ralher Ihan the v8rslon of th8 Statement of
Recommended Practice which is referred to In the Re9ulatlons but whlch has Since been wlthdrawn.
The financlal statements are prepared In sterllng, whlch Is the functlonal currency of the charfty. Monetary
arnounts In these finandal siatements are rounded to the nearest £.
The Iln8nclal statements have been prepared under the hlstorlcal cosl ¢onventlon. The prfnclpal accounung
polldes adopted are set out below.
1.2 Golng concern
At the t5me of approvlng the flnonclal statements, the trustees have a reasonable expectatlon that the charlty
has adequate restrJrc8S to continue in operglional exlstsnce for the foreseeable future. Thus the ts￿￿tee9
contlnue to adopt the golng concem basis of accounting In preparing the financlal slalements.
1.3 Charftablo funds
Unrestricted funds are avallable for use at the dlscretlon ot the trustees In furtherance of thelr charSlable
objecllves.
1A Income
Income is re¢ognlsed when the ch8rfty Is legally entitled lo It after any performance condltlons have been me(
the amounts Can be measured reliably, and it is probable that income wll be received.
Cash donations are recognlsed on recelpt.
Earty years fundlng Is recelved from North Yorkshlre County Council for those chlldren attendlng sesslons
under the funding guidelines. The funding is recognised on a monthly basis according to pupll numbers and
forecasled figures.
Other charltable activ]ty and tradlng act¢vities income Is recognised when receivable by Ihe Charity.
Investment income, in the fomi of investment Interest and dlvidends. Is recognised when receivable by the
charity.

SCORTON VILLAGE PRE4CHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng polldes
(Contlnued)
1A Expendlturn
Resources expended are induded in the Stalernent of Financial Activi￿ on an accruals basis. inclusive of
any VAT wthich cannot be remvered.
Charitable expendiiure comprises those (x)sts in￿rred by the tharity in the delivery of Its activitles and
serrfices.
Exp8nditure on raising funds reP￿￿ts those costs assoiiated with generating the dher trading incom8.
1.6 Tanglble flxed assets
Tangible fixed assets are initialy n￿asured at cosi arKI gjbsequenty measured at ￿$1 or valuation, net of
depreciation and any impainnent105ses.
Depreciation is recognised so as to write off Ihe cost or va￿allon of assets18SS ther restdual values over their
useful lives on the following bases:
Fixtures and fittsngs
15% strawht line
The gain or loss aiTgng on the disF)osal of an asset ￿ determined as the diffwce between the sale proceeds
and the carying value of Ihe asseL and is recognised in the ststement of fjnancial adivities.
1.7 Retlrement benellts
Payments to defined contribulion retirement benefft schemes are dwged as an expense as they fall due.
Income from donatlons and legacles
Unrestrfcted Unrestrict•d
funds
funds
2025
2024
Donations and gifts
Training grants
560

SCORTON VILLAGE PRE4CHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charltablè aetlvltles
Unrestrlcled Unrestrlctsd
funds
funds
2025
2024
By actfvlty
Fees
Vouchers
Toddl8rs club
Perfomiance related grants
27,524
22,874
15.667
311
112,370
143,480
171,004
151,222
P•rforniance related grants analy•ls
2025
2024
NYCC grant fundlng
143,480
112,370
Incom• from other tradlng a¢tlvltl••
Unraslrlctod Unr•8trl¢t•d
funds
fund•
2025
2024
Fundralslng Income
304
527
Income from Investmonts
Unrestrfcted Unrestrlcted
funds
funds
2025
2024
Interest receivable
992

SCORTON VILLAGE PRE4CHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on Charltable actfvitles
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Direct ¢osts
Staff costs
Depreciation and impainnent
Rent
Slaff tralnlng
Insuranc8
Repaits and aquipment renewals
Education. activiti8s and travel
Adverts
Stationery and office costs
Subscriptions
Donations and gifts
Accountancy fees
Food. milk and sundry expenses
137,256
551
5,599
719
1,895
630
1,979
373
377
321
458
2.972
5.116
108.366
4.411
517
1,127
2,480
2,869
356
110
371
2,978
5.787
158.246
130,648
Anatysls by fund
Unrestrlded funds
158,246
130,648
Accountancy fees includes payments to the accountants of £1,320 12024 £1,266) for accountancy ar
independent examination fees. and £390 for payroll services (2024- £360>.
Trustee8
One of Ihe trustees received remuneration during the year of £32.255 (2024: £27.055) for her employment
with the charity. no remuneration was receivèd for her role as a trustee (2024: nil). Another trustee re￿IVed
£1.260 (2024: £1.260) for providing bookkeeping services to the tharity, no remunerdtion was received for her
role as a Irustee (2024: £nil).
Employees
The average rnonth￿ number of employees durtng the year was:
2025
Number
2024
Number
Engaged in tharltable activities

SCORTON VILLAGE pRE￿CHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 PAARCH 2025
Employees
(Contlnuod)
Employment costs
2025
2024
Wages and salarfes
Social security costs
Other pen51on Costs
130.136
4,721
2.399
104,240
2.304
1.822
137.256
108.366
There were no empkjyees whose annual romun8r8tion was more than £60.000.
Taxatlon
The (knrity Is exempt from taxation on Its a￿vItIeS because all Its Inc(#ne Is applled for charltable purpose$.
10 Tanglbl• llx•d •8•els
A￿Uma •nd
Ilttlnol
Co•t
At 1 Aprll 2024
Addltlons
5.006
578
At 31 March 2025
D•preclatlon and Impalrm•nl
At 1 April 2024
Depreciatlcffi charged In the year
2,683
551
At 31 M8r¢h 2025
3,234
Carrylng amount
At 31 March 2025
2,350
At 31 Marth 2024
2,323
11 Debtorn
2025
2024
Amounts falllng due wlthln one year:
Prepaymenls and accrued income
814
1,674
10-

SCORTON VILLAGE PRE4CHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Credltorn: amounts falllng due wlthln one year
2025
2024
Other taxallon and social securlty
Other creditors
Acc¥uals and defeThed income
2,298
1,359
1,555
1,723
2.289
1.292
5,212
5.304
13 Relatsd party transa¢tlon*
During the year one trustee pald fees totalling £215 (2024 - £nll) to the charty in respect of thelr children
attending the pr&school.
11