] CHARITY C
MMISSI
FOR ENGLAND ANI) WAI_ES
Trustees, Annual Report for the period
From 114123
Period start date To
3113124
Period end date
Charity name: Ashurst Pre-school
Charity registration number: 1023063
Objectives and Activities
SORP reléren¢e
Para 1.17
Summary of the purposes of
the Gharily as set oul in its
overnin
document
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts,
Development and education of children
prirnarily under statutory school age.
Para 1.17 and
1.19
Ashurst Pre-school offers full or half day
pre-school sessions during the school day
and a selection of before or after school
sessions. It receives funding offered by the
Government in the form of up to 15 hours 2
year old funding and up to 30 hours 3 year
old and 4 year old funding for eligible
parents. Sessions can also be funded
privately for sessions in excess of a child's
state-funded entitlement.
The Trustees have had regard to the
guidance issued by the Charity
Commission on public benefit.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18
Additional informatlon (optional)
You ma
choose to include further statements where relevant about:
SORP reference
Para 1.38
Policy on grant making
Para 1.38
Policy on social investment
including program related
investment
Paia 1.38
Contribution made by
volunleers
Other

Achievements and Performance
SORP reference
The aims of the pre-school, which are to
enhance Ihe development and education of
children through the provision of play,
education and care facilities, were all
achieved once more this year Ihrough
supporting the children's individual needs,
working with families and transitioning
children lo school.
Summary of the main
achievements of the charity,
identifying the differen￿ the
charily's work has made lo
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Pala 1.20
Ashurst Pre-school continues lo be popular
with local parents and carers and places
are generally filled well in advance of
attendance.
The pre-school has continued to have high
occupancy rates and maintains a waiting
list for additional sessions and for new
starters in the future.
Addltional Infoymatlon (optional)
You ma
choose to include further statements where relevant about:
Achievements againsl
objectives set
Pora 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Paia 1.41
Other
Financial Review
Review of Ihe charity's
financial position at the end
of the period
Pafa 121
During the previous year and again this
financial year the pre-school exceeded the
income threshold that required it to
maintain accruals accounts under FRS102.
This yeaT we continued to see eligible
parents taking up the 30 free childcare
hours. Therefore, the majority of our fees
are paid from the Government's funding.
We have continued to have parenls paying
top up fees for extra sessions or for Ihose
who do not qualify for the 30 free hours
however this is a lower level Ihan previous
ears.

This year we were impacted Ihe significant
inciease in the staff wages due to the rise
in minimum wage and living wage. We
have also had to regularly review our fees
and increase accordingly. We continue to
noticed the impact on the National Cost of
Living crisis on all of our expenditure and
have been reviewin
our expenses.
The pre-school seeks to maintain reserves,
adequate to cover an appropriate
contingency plan as set out below. A
reserve for capital projects was largely
exhausted through development of the site
in the 2016-2017 year but is continuing to
be rebuilt to allow future ca
ital investment.
Staff redundancy and 1 months wages -
£30,000
Working capital reserves.. £30,000
Capital reseNes - £20,000
Statement explaining the
policy for holding reserves
stating why they are held
Para 122
Amount of reseNes held
P￿a 1.22
The financial aims of the pre-school are to
remain above the working capital and staff
redundancy reserve (required in the event
of closure) of £60,000, except in
ex￿ptiOnal times (such as during specific
short-term investment).
The pre-school accepts no financial risk
and performs no investment activity. All
reseNes are held in low risk, fixed return,
cash accounts.
'CounGil funding is predominantly received
at three specific poinls of the year but
expenses are incurred throughout. At year
end, cash balan￿S can be up to £30.000
higher than at their lowest point in the
eriod.
Reasons for holding zero
reserves
Details of fund materially in
deficit
Explanalion of any
uncertainties about the
charity continuing as a going
concern
Para 1.22
P￿4 1.24
NIA
Para 1.23
As a committee we have been monitoring
and observing the national increased cost
of living. As a result of moniloring the
impact of the increased costs we made the
decision to change our bookkeeper. This
was so we can keep more details on
outgoings to closely monitor the budget.
We are also continuing to plan to increase
our fundraising opportunities over the next
year.
We are also aware the minimum wage and
living wage is set to rise again in April and
will be reviewing wages and fees in
accordance with Ihese increases.

We continue to have high waiting lists and
the support of the local authorities and
Foxhill's schools who share Ihe campus.
Operation of the pre-school is subjeGt to a
strong regulatory environment in which it
has performed well (being rated 'good' by
OFSTED). The pre-school is located on
land owned by the local authorities. The
risk that the pre-school may not be a going
concern is therefore considered very low
and the Trustees are satisfied that the pre-
school remains a
oin
concern.
Additional Information (optional)
You ma
choose to include further statements where relevant about:
The charity's principal
sources of funds (including
any fundraising)
Para 1.47
I nvestment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

structure, Governance and Management
Description of charity's
trusts..
Type of governing document
Para 1.25
Constitution
How is the charity
constituled?
Para 1.25
Twst
Trustee selection methods
including details of any
Constitutional provisions e.g.
election lo post or name of
any person or body entitled
to appoint one or More
trustees
Para 1.25
Appointed at AGM
Addltional information (optional)
You ma
choose to include further statements where relevant about..
Policies and procedures
adopted for the induction
and training of trustees
Para 1.s1
The charily's organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
other
Reference and Administrative details
Charit
name
other name the charil
uses
istered charit
number
Charity's principal address
Ashuisl Pre-school
1023063
Ashurst Pre-school
Foxhills
Ashurst
Southampton
S040 7ED

Names of the charity trustees who manage the charity
Dates acted if not for whole
ear
Trustee name
Office (if any)
Name of person (or body) entitled
toa
olnt trustee
ifan
Leah Arscott
Kevin Leggeti
Hugh Greenwood
ChaiTperson
Treasurer
Resigned October 2023
Became treasurer in
October 2023
Treasurer
Katie Morris
Katie Swift
Secretary
Resigned October 2023
Nicci Newrnan
Katie Barreti
Katie Morris
Kathryn Chapman
Sophie Spencer
10
12
13
14
15
16
17
18
19
20
Cor
orate trustees - names of the directors at the date the re
Dlrector namè
ortwasa
roved
Name of trustees holding title lo property belonging to the charity
Trustee name
Dates acted if not for whole

Funds held as custodian trustees on behalf of others
Description of Ihe assets
held in Ihis capacity
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity's objects
Details of arrangements for
safe custody and
segregation of such assets
from the charity's own
assets
Addltlonal informatlon (optional)
Names and addresses of advisers (Optlonal Information
Type of
Name
Address
adviser
Name of chief executlve or names of senlor staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of ke
ersonnel details
other o
tional information

Declarations
The trustees declare that they have approved the trustees, ￿port above.
Signed on behalf of the charity's trustees
s <￿tL
Leah Arscott
Slgnature(s)
Full name{s)
Position (eg Secretary,
Chaii. etc)
TIL bKJAorJ
Chair person
Trustee
Date

1023063
CHARITY COMMIS5EON
PCJR r..NOLAND 14tQD WALES
nn
coun
0110412023
Period start date
To
date
3110312024
Recommended categories by
Unrestrictéd Restricted Endowment Total funds
F03
F04
Prior year
Incoming resources (Note 3)
Income and éndowmonts Irom:
DDnations 8nd1o98cles
Ch8ri18ble &ctiv"rtie5'.
- Local aulhor¢ty incDme
Top-up lees
Olher trading ttttivilios
eank account iTrteresl
Separate matèrial ilfym of income
other
Total
Resources expended {Note 6)
Expenditure on:
R81sing lunds
Charitable acti1ft￿o$
- staff ¢osts
- Rent
Premise5
F01
F02
F05
S01
S02
247,690
93,613
4,892
237,304
137,590
237,304
137,590
17,414
S03
S04
S05
S06
S07
17,414
SO8
S09
296,474
13,725
4,190
5,632
25,776
2,134
11,81
8,284
298,897
13,130
18.425
4,486
25,917
296,474
13,725
14,190
5,632
18,179
2.134
11.815
Equipment
- Insuran¢0
- other
- Oir*ner5 expense
other
Total
7,597
12
07
Slo
8,284
S11
S12
et Incomel(expenditure) before investment
galnsl(losse8)
813
12.744
12,744
28,747
Net gainslllossesl or¢ investments
S14
S15
S16
817
47
Net incomel(expendlture)
Extraordinary Items
Transfers between funds
other reeognlsed gainsl(losses):
12,744
12,744
28,
Gakns end losses on revalua￿0￿ offwed assets forthe charivs ov•n use
Other gainsll105S8sI
Net movement in funds
S18
S19
Reconciliatlon of funds."
Total funds broughtlorward
Total funds carried forward
S21
S22
111 149
139 896
BC

e.ction
ance s
ee
Restricted
income
funds
Unrestricted
funds
Endownw Total fhis
nl funds
year
Tolal last
year
pixea asseis
Intangible assets
Tangible assets
Heritage assets
Investments
F01
F02
F03
F04
F05
(Note 15)
(Note 14}
(Note 16>
(Note 17)
Total fixecl assets
B02
B03
18.309
18,309
5.885
804
B05
L"urreni asseis
Stocks
(Note 18)
Debtors
(Note 19)
Investments
(Note 17.4)
Cash at bank and in hand (Note 24)
Total Current assets
3.010
3,010
B09
106,
22
06.
Blo
Creditors: amounts falling due within
one year
(Note 20)
811
4.248
4.248
500
Net current assets/(liabilitles)
B12
Total assets less current liabilities
B13
Creditors: amounts falling due after
one year
(Note 20)
Provisions for Ilabilities
B14
B15
Total net assets or liabilities
unas OT Ine bnarity
Endowment funds (Note 27)
Restricted Income funds (Note 27)
Unrestricted funds
Revaluation reserve
B16
123,893
123,893
111 148
B17
B18
819
123.893
123,893
111,148
Total funds
B21
Signed by one or iwo trustees on behalf of all
nature
Print Name
LEb114 (4kSiOTT
gATIÉ
Date of
23: 1.XS-
24,1.2g

tes to
2ccoun
Note 1
Basls of DreDaratlon
Thls section should be completed bv all charities.
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention wlh items recognised at cost or transaclion
value unless othe￿iSe staled the relevant note(s) to these accounts.
The accounts ha
epared in accord8nce wilh:
the Statement of Recommended Practice: Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Slandard applicable
in the UK and Republic of Ireland (FRS 102} issued on 16 July 2014
and with.
and with.
the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)
and with the Gharities Act 2011.
Th@ charity constitutes a public benefit entity as defined by
FRS 102."
-Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity s
ability to continue as a going concern, please provide the following details or state "Not applicable" if
appropriate."
An explanation as to those factors that support
the conclusion that the charity is a going
conc81n',
Not applicable
Disclosure of any uncertainties that make the
going concern assumption doubtful",
Where accounts are not prepared on a going
concem basis, please disclose this fact
together with the basis on which the trustees
prepared the accounts and the reason why the
charity is not regarded as a going concem.
Not applicable
Not applicable
1.3 Change of accounting pollcy
The accounls present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes.
-Tick as appropriate
Please dis¢lose.'

Note that following a change in accounting software,
certain ilems are disclosed differently by comparison to
the prior year. including a more granular splil of other
Iiading activities (now grossing out receipts for items such
as dinner money, uniform payments. previously shown as
a nel expenditure), local aulhorily income (now including
all amounts paid by local aulhorilies rather than only th8
base granls), and wages and salaries (now showing
employer NICS as an expense rather than all amounts
remilted to HMRC as a social securily cost, with wages
and salaries shown net). This is not considered a change
In accounting policy and is a dis¢losur6 amendment only.
Given this. furlher disclosure of the rationale and impact in
(li) and (iii) is nol considered material or necessary.
(i) tlie nature of the change in accounting policy,"
(li) the reasons why applying the new accounting policy
pmvides more reliable and inore relevant informalion,"
and
(iii) the amount of the adjustment for each line affected in
the current period, each prior period presented and the
aggregate amount of the adjustment relating to periods
before those presented, 3.44 FRS q02 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have Occurred in Ihe reporting period (3.46 FRS 102 SORP).
Yes.
No.
-Tick as appropriate
Please disclose..
(i) the nature of any changes,"
(li) the effect of the change on income and expense or
assets and liabllltles for the current period," and
(iii) where practlcable, the effect of the change In one or
more future periods.
1.5 Material prlor year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes.
-Tick as appropriate
Please disclose..

(i) the nature of the prior period error,-
li) for each prior perlod presented in the accounts, the
amount of Ihe correction for each account line item
affected,. and
(Ill) the amount of the correction at the begiiining of the
earliest prior period presented In the accounts.

otes
e acco
ts
Note 2
2.2 INC
Accounting policies
This standard list of acGounting policies has been applied by the charity except for those ficked
"No" or "N/a" Whpre a different or additional policy has been adopted then this is detailed in the
box below.
Recoonltlon of income
These are included in the Statement of Financial Activities {SoFA)
the charity beC0￿ES entitled to the resources,.
it is more likely than not that the trustees will receive the
the monelary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilili@s, or income and
expenses, unless required or permitted by the FRS 102 SORP or
FRS 102.
Grants and donations are only included in the SOFA when
the general income recognition criteria are mel (5.10 to
5.12 FRS102 SORP).
In the case of performance related grants, income must
only be recognised to the extent that the charity has
piovided the specified goods or services as entitlement ID
th& grant only occurs when the performance related
conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when re￿Ipt is
probable, that is. wtr￿ there has been grant of probate,
the executors have established that there are sufficient
assets in the estate arid any conditions attached to the
legacy are either within the control of the charity or have
been met.
The charity has received government grants in the
reporting period la¢Jded: this is income from the local
authority for the provision of childcare)
Gift Aid receivable is included in income when there is a
valid declaration frotn the donor. Any Gifl Aid amount
recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial
donation unless the donor or the terms of the app8al have
specified olherwise.
Contractual income and This is only included Tn the SOFA once the charity has
performance related
provided the relaled goods or services or met the
grants
performance related conditions.
Donated goods are measured at fair value (the amount for
which the asset could be exchanged) unless impractical to
do so.
The cosl of any stock of goods donated for dislribution to
beneficiafies is deemed to be the fair value of those gifls at
the time of their reG8ipI and they are recognised on r@ceipt.
In the reporting period in which the stocks are distributed,
they are recognised as an expense at the carrying amount
of the stocks at distribution.
Yes
No
Nla
Yes
Nla
Offsetting
Yes
Nla
Grants and donations
Yes
No
Nla
Legacles
Yes
No
Nla
Yes
No
Nla
Government grants
Yes
Nla
Tax reclaims on
donations and gifts
Yes
No
Nla
Yes
No
Nl8
Donated goods
Yes
Nla
Donated goods for resale are measured at fair value on
initial recognition, which is the expected prO￿edS from
Yes
No
Nla

sal8 less the expecled costs of sale. and recognised in
'Income from other trading activities, with the
Cofresponding stock recognised in the balance sheel. On
its sale the value of slock is charged against 'lncome from
other trading activities, and the prO￿edS from sale are
also recognised as 'lncome from other Irading activities,.
Goods donal@d for on-going use by the charity are
recognised as tangible fixed assets and included in th8
SOFA as incoming resources when receivable.
Yes
No
Nla
Yes
No
Nla
Gifts in kind for use by the charity are included in the SOFA
as income from donations when receivable.
Donated services and facilities are included the SOFA
when rec8iv8d at the value of the gift to the charity
provided the value of the gift can be measured reliably.
Yes
No
Nla
Donated services and
facilities
Yes
Nla
Donated services and facilities that are consumed
immediately are recognised as income with an equivalent
amount recognised as an expense under Ihe appropriate
heading in the SOFA.
Yes
Nla
Support costs
The charity has incurred expenditure on support costs.
Yes
Volunteer help
The value of any voluntary help received is not included in
the accounts but is described in the trustees, annual report.
No
Nla
es
No
Nla
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable
and the amount receivable can be measured reliably.
Yes
Nla
Income from membership Membership subscriptions re￿iVed in the nalure of a grft
subscriptions
are recognised in Donations and Legacies.
es
Nla
Memb8rship subscriptions which gives a member the right
to buy services or other benefits are recognised as income
earned from the provision of goods and services as income
from charitable activities.
Insurance claims are cfftly included in the SoFAwhen the
general income recognition criteria are met (5.10 to 5.12
FRS102 SORP) and are included as an item of other
income in the SOF
Yes
Nla
Settlement of insurance
claims
Yes
Investment gains and
losses
This includes any realised or unrealised gains or losses on
the sale of investments and any gain or loss resulting from
revaluing investments to market value at Ihe end of the
year.
No
Nla
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabililies are recognised where it is more likely than not
that there is a legal or constructive obligation committing
the charity to pay out resources and the amount of th8
obligalion can be measured with reasonable certainty.
Yes
No
Nla

Yes
No
Nla
Support costs have been allocated between governance
Governance and support costs and other support. Governance costs comprise all
costs
cosls involving public accountability of the charity and its
ompliance with regulation and good practice.
Support costs include central functions and have been
allocated to activity cost categories on a basis consistent
with the use of resources, eg allocating property costs by
floor areas, or per capita, staff costs by the time spent and
other costs by their usage.
Where the charity gives a grant with conditions for its
paymenl being a specific level of Servi￿ or output to be
provided, such grants are only recognised in the SOFA
once the recipient of the grant has provided the specified
service or output.
Where there are no conditions attaching to the grant that
enables Ihe donor charity to realistically avoid the
commilmenl, a liabilily for the full funding obligation must
be recognised.
Yes
Nla
es
Nla
Grants with performance
conditions
Yes
No
Nla
Grants payable without
performance condltions
Yes
Redundancy cost
The charity made no redundancy payments during the
reporting period.
No
Nla
Yes
Deferred income
No material item of deferred income has been included in
the accounts.
No
Nla
Yes
No
Nla
Credltors
The charity has creditors which are measured at settlement
amounls less any trade discounts
A liability is measured on recognition at its historical cost
and then subsequently measured at the best estimate of
the amount required to settle the obligation al the reporting
dale
The charity accounts for basic financial instruments on
initial recognition as per paragraph 10.7 FRS102 SORP.
Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.
Yes
No
Nla
Provisions for liabilities
Yes
No
Nla
Basic financial
Instrument5
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than
use by charity
1,000
Yes
Nla
They are valued at cost.
The depreciation rates and methods used are disclosed in
The charity has intangible fixed assets, that is, non-
monetary assets Ihat do not have physical substance but
are idenlifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and
methods used are disclosed in note 9.5
Intangible fixed assets
Yes
No
Nla
es
Nla
They are valued at cost.
Heritage assets
The charity has heritage assets, that is, non-monetary
Yes
No
Nla

¢abb¥l?i Wlll I 11lblUI Its, ¢al IlbllL. Illllb, 11 IU1Vylbi￿1,
geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledga
and culture. The depreciation rates and melhods used as
disclosed in note 9.6.1.4.
Yes
Nla
They are valued at cost.
Investments
Fixed asset investments in quoted shares. traded bonds
and similar investments are valued at initially at cost and
subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted
investments unless fair value cannot be measured reliably
in which case il is measured at cost less impairment.
Yes
No
Nla
Yes
Nla
Investments held for resale or pending their sale and cash
and cash equivalents with a maturity date of less than 1
year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at
the lower or cost or net realisable value.
Yes
No
Nla
Stocks and work in
progress
Goods or services provided as part of a charitable activity are
measured at net realisable value based on the service potential
provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is
likely to occur on the contract.
Yes
No
Nla
Yes
N18
Debtors (including trade debtors and loans re￿1Vable) are
measured on initial recognition at settlement amount after any trade
discounts or amount advanced by the charity. Subsequently, th&y
are measured at the cash or other consideration expected to be
received.
Yes
Nla
Debtors
The charity has has investments which it holds for resale or
pending their sale and cash and cash equivalents with a maturity
date less than one year. These inc5ude cash on deposit and cash
equivalents with a maturity date of less than one year held for
investment purposes rather than to meet short term cash
commilments as they fall du8.
Yes
No
Nla
Current asset investments
Yes
No
Nla
They are valued at fair value except where they qualify as
basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
To provide further detail of our accounting policies..
Modular buildings shall be depreciated over 10 years. Other tangible assets considered lo
have a benefit for > 1 year and in excess of £1,000 cost shall be depreciated over 3 years.
Income is recognised over the peri(Kl in which the related childcare is provided, calculated by
term and pro rated across a term straddling the year end based on a daily calculation.
An accrual for staff costs posl the balance sheet date but related to the period is made based
on the following month's staff costs.

ction C
Notes t
e acco
ts
Note 10
Details of certain items of exDenditure
10.1 Fees for examlnatlon of the accounts
Please provide details of the amount paid for any statutory extemal scrutiny of
accounts and otherservices provided byyour independent examiner. If nothing
was paid please enter 'O' In the appropriate box(es)-
This year
Last year
Independent examlner's fees
Nll
Assurance services other than audit or independent examlnatlon
Tax advisory fees
Nil
Nil
other fees (for example: flnancial advlce, consultancy¥ accountancy servlces> paid
to the Independent examiner
Nil
Nil

Section C
Notes to the accounts
Icontl
Note 11
Paid emDlovees
Please complete this note if the charity has any employees.
11.1 Staff Costs
This year
Last year
Salaries and wages
Social security costs
Pension costs (defined contribution scheme)
Other employee benefits
280,161.32
12,160.00
4,152.72
250,480
39,677
8,739
Total staff costs
CheGk
296
89
Please provlde details of expenditure on staff working for the
charity whose contracts are with and are pald by a related party
Please glve details of the number of employees whose total employee benefits (excluding employer pension
costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter
Yrue, in the box provided.
No employees received employe8 benefits (excluding employer
pension costs) for the reportlng period of more than £60.000
TRUE
Band
£60,000 to £69 999
£70,000 to £79 999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Number of em
ees
Please provide the total amount paid to
key management personnel (includes
trustees and senior management) for
thelr servlces to the charity
£32,872.00

to the
Note 14
Tanaible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land
& buildings
Other land &
buildings
Plant.
machinery and
motor vehicles
Fixtures,
fittings and
equipment
Total
At the beoinnina of
Addilions
105 171
Revaluations
Disposals
Transfers '
At end of the year
75,760
29,411
105,171
14.2 Depreciation and impairments
**
Basis
SLorRB
SL
SL
SLorRB
SLorRB
Straight Line
("SL")or
Reducing
Balance
("RB"}
Rate
10
ea
ea
At beoinnina of the
Disposals
875
Depreciation
7,576
7.576
Impairment
Transfers"
At end of the year
57,451
29,411
86,862
14.3 Net book value
Net book value al the
beginning of the year
Net book value at the
end of the year
25,885
25,885
18,309
18,309
Checks

otes
the
ccount
Note 19
Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
Thls year
Last year
19.1 Analysis of debtors
Trad8 debtors
Prepayments and accrued Income
Other debtors
2,852.4
158
3,010
Total
Please complete 19.2 where a material debtor is recoverable n￿re than a year after the reporting date.
19.2 Analysis of debtors recoverable in more fihan 1 year (included in debtors above)
This vear
Last vear
Trade debtors
Prepayments and accrued Income
Other debtors
Total

'Section C
Notes to the accounts
Icont)
Note 20
Creditors and accruals
Please complete this note if the charify has any creditors or accruals.
20.1 Analysls of creditors
Amounts falling due
within one year
Thls vear
Last vear
Amounts falling due after
more than one year
This vear
Last Voar
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for contracts or
performance-related grants
Accruals and deferred Income
500
Taxation and social security
Other creditors
4,248
Total
4.248
500
Check
20.2 DeferrÉd income
Please complete this note if the charlty has deferred income.
Please ex
lain the reasons w
li
Childcare fees are payable in advance and income is held and matched to the period in which services are provided. This is only
relevanl if the school term crosses the year end.
Movement in deferred income account
This year
Last vear
Balance at the start of the reportlng period
Amounts added in current period
Amounts released to income from previous perSods
Balance at the end of the reporting perlod
7,712
7,712

Nntp. 2d
e*gsh At hAnk in hAnd
Tht& vèar
Last vear
529gCfrOp Bal8[￿e not Included IB 2023
Shoyt term G&511 investments Vess Ihan 3 moEhth6 matiwity datel
Shovt term d2poslt$
Cash at bank and on liand
other
Total
I[￿.698
84 732

o the accounts .
Note 25
Fair value of assets and liabilities
25.1 Please provide details of the charity's exposure to
credit risk (the risk of incurring a loss due to a debtor not
paying what is owed) . Ilquidlty risk {the risk of not being
able to meet short term financial demands) and market risk
(the risk that the value of an investment will fall due to
changes in the market) arising from financial instruments to
which the charity is exposed at the end of the reportlng
period and explain how the charity manages Ihose risks.
The charity is 8xposed lo top-up fees not being paid by
parents. This is managed on a case-by-case basis with
payment plans. The charity is not considered to be
exposed to liquidity or market risks.
25.2 Please give details of the amount of change in the fair
value of basic financial instruments (debtors, creditors,
investments (see section 11, FRS 102 SORP)) measured at
fair value through the SOFA that is attributable to changes
In credit risk.
The charity has no financial instrumenls, investments or
major creditors. A small amount of bank interest is
received but is ancillary and generated in cash deposits
only.

Section C
N(Itp.s to the accounts
Iconti
Note 28
Transactions with trustees and related Darties
If the charity has any transactions with related parties (other than the trustee expenses expl8lned in guld8nce notes) detalls
of such transactions should bo provided In this note. Ifthere are no transactlons to report, please enter"True" In the box or
"Falso" if there are transactlons to report.
28.1 Trustee remuneratlon and benefits
None of the trustees have been paid any remuneration or received any other beneflts from an
employment wlth their charity or a related entity (True or False)
TRUE
28.2 Trustees. expenses
If the charlty has pald trustees expenses for fulfllllng thelr dutles, detalls of such transactlons should be pmvlded In thls
note. If there are no transactlons to report, please enter "True" in the box below. If there are transactions to report, please
enter"False"
No trustee expenses have been Incurred {True or False)
TRUE
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf ofj the charily in which a related party has a material
interest, including where funds h8ve been held as agent for relatedparties. If there are no such transactlons, please enter
Yruo. in the box provided.
There have been no related party transactions in Ihe reporting period (True or False)
TRUE

CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Report lo thè tru8teesl
membern of
Ashurst Preschool
On accouthts for the year
ended
31 March 2024
Charity no
(If any>
1023063
Set out on pages
I report to the trustees on my examination of the accounts of the above
charity ('the Trust.) for the year ended 3110312024.
Responsibilitles and
basls of report
As the charity's trustees, you are responsible for Ihe preparation of the
accounts in accordance with the requiremenls of the Charitias Act 2011
(Ihe Acr).
I report in respect of my examinatlon of the Trust's accounts carried out
under section 145 of Ihe 2011 Act and in carrying out my examinalion, I
have followed all the applicable Directions given by the Charity Commission
under seclion 145(5)(b) of the Act.
Independent The charity's gross income exceeded £250,000 and l am qualffied to
examlnerfs statement undertake the examinatlon by being a quallfied member of the Instltute of
Chartered Accountants in England and Wales ('ICAEW).
I have completed my examination. I confinm thal no mat8rial matters have
come to my attentlon in connection with the examlnalion which giv8s me
cause to believe that in. any material respecl:
the accountlng records were not kept in accordance with section 130
of the Charlties Act; or
the accounts dld not accord with the accountlng records; or
the accounts did not comply wllh the applicable requirements
conceming the form and content of accounts set out In the Charilles
(Accounts and Reports) Regulations 2008 other Ihan any requlrement
that the accounts give a 'tiue and fair, view which is not a mattel
considered as part of an independent examination.
I have no concems and have come across no other matters In connectlon
wllh the examination to which attention should be drawn in this report In
order to enable a proper understanding of the accounts to be reached.
Slgned:
Date:
1911125
Name:
Adrian Wiley
Relevant professlonal
qualification(s) or body
(if any):
Fellow Chartered Accountant (ICAEW)
Address:
10 Rockleigh Drive. Southampton