REGISTERED CHARITY NUMBER: 1023346
Re
ort of the Trustees and Flnanclal Statement8
for the Year Ended 31 Au
ust 2024
for
Rlverslde Pre School
Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Willshire
SN15 3HR

Riverside Pre school
Contents of the Financial Statements
for the Year Ended 31 Au
ust 2024
Page
Report of the Trustees
Independent Examlner's Report
Statement of Flnanclal Actlvltles
Balance Sheet
Notes to the Flnanclal Statements
6 to 10
Detalled Statement of Flnanclal Actlvltles
11

Rlverslde Pre school
Re
ort of the Trustees
for the Year Ended 31 Au
ust 2024
The trustees present their report with the financial statements of the charity for the year ended
31 August 2024. The trustees have adopted Ihe 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
Objectlves and aims
The Charily offers high quality, good value care and education for children aged 3 4 years of age, in a
happy. safe and stimulating environment over 5 sessions Monday- Friday. 38 weeks a year, for a maximum
of 18 children from local families.
We offer a service that promotes equality and values diversity- Children learn through play, participating in
new and varied activilies through which they learn to share, discover new interests and abilities, working
towards the Learning Goals as detailed in the EYFS. (Early Years Foundation Stage). We strive for
excellence in our provision and to narrow the gap for disadvantaged children.
We aim to work in partnership with parents to help children to learn and develop, involving parents through
the parenl's rota, parents, evenings, committee and social events, keeping parents well informed regarding
their child's development.
Publlc beneflt
l￿be￿ considering the aims of the charity the trustees have had regard to the guidance issued by the Charity
Commission on Public Benefit
ACHIEVEMENT AND PERFORMANCE
Charltable actlvltles
Achieved Good in all areas at the last OFSTED inspection on 39 May 2022.
Children enjoy fruit and nutritious snacks daily, helping themselves to milk and water. Parents are welcome
at any lime lo bring younger siblings and slay to play with the children.
The Preschool has a slall at the adjacent Primary School's Summer and Winler Fairs and holds charitable
events to raise money that is donated to other charilies.
Children enjoy trips to the library and local parks and join in with the Primary School Aclivities i.e.'. Outside
Classroom Day and Nalivity events.
FINANCIAL REVIEW
Flnanclal posltlon
For the year ended 31st August 2024, the pre-school is reporting a surplus of £10.706 (2023.. £4,818 deficit).
Reserves pollcy
The trustees have decided that the appropriate minimum level of reserves is 250/0 of prior year costs in
addition to any statutory redundancy costs, in order to cover contingencies and risk. The pre-school's current
level of reserves is £54.040, which is in excess of this minimum level.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated
charity.
The Riverside Pre-school is regulated by the 2011 Pre-school Learning Alliance conslitution.
Charlty constltution
The Charity is conslituted by associalion.
Page 1

Riverslde Pre school
Re
ort of the Trustees
for the Year Ended 31 Au
ust 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
When appointing new trustees, the board will give consideration to the skills and experience, and the mix of
existing trustees in order to ensure that the commiltee has the necessary skills to contfibute fully to the pre
school's development.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Charity number
1023346
Prlnclpal address
Riverside Pre School
Monkton Park Primary School
Sadlers Mead
Chippenham
Willshire
SN15 3PN
Trust8e8
Mrs R Wastie
E Santoro
D Moth
Ms C Pentecost
S Woodall
Ms Olivia 8ennett
Independent Examlner
Andy Davis FCA
Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Wiltshire
SN15 3HR
Approved by order of the board of trustees on .
and signed on its behalf by:
LcknLLItho
Mrs R Wastie - Trustee
Page 2

Inde
endent Examlnerfs Re
ort to the Trustees of
Riverside Pre school
Independent examiner's report to the trustees of Rlverside Pre school
I report to the charity trustees on my examination of the accounts of Riverside Pre school (the Trust) for the
year ended 31 August 2024.
Responsibilitles and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance
with the requirements of 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 Act and in
carrying out my examination I have followed all applicable Directions given by Ihe Charity Commission under
Section 145{5)(b) of the Act.
Independent examlner's statement
I have completed my examination. I confirm Ihat no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respecl-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act., or
Ihe accounls do not accord with those records: or
the accounts do not comply with the applicable requirements concerning the foim 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 conneclion with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
A,4 L,
Andy Davis FCA
Mander Duffill
Chartered Accountants
The Old Post Office
41-43 Market Place
Chippenham
Willshire
SN15 3HR
Date:
Page 3

Riverside Pre school
statement of Financial Activitles
for the Year Ended 31 Au
ust 2024
31.8.24
Unrestricted
fund
31.8.23
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Charltable activities
Provision of education
101,185
83,846
Investment income
496
304
Total
101681
EXPENDITURE ON
Charitable actlvltles
Provision of education
89,859
87,712
Other
Total
90,975
88,768
NET INCOMEI(EXPENDITURE)
10,706
(4,618)
RECONCILIATION OF FUNDS
Total funds brought forward
43,646
48,264
TOTAL FUNDS CARRIED FORWARD
54,352
43,646
The notes form part of these financial statements
Page 4

Rlverside Pre school
Balance Sheet
31Au
ust 2024
31.8.24
Unrestricted
fund
31.8.23
Total
funds
Notes
FIXED ASSETS
Tangible assets
1,832
2,290
CURRENT ASSETS
Debtors
Cash at bank and in hand
228
53.973
43,463
54,201
43,463
CREDITORS
Amounts falling due within one year
(1.681)
(2,107)
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
54,352
43,646
NET ASSETS
FUNDS
Unrestricted funds
10
TOTAL FUNDS
The financi
atements were approved by the Board of Trustees and authorised for issue on
10.21k.... and were signed on ils behalf by:
R Wastie - Trustee
D Moth - Trustee
The notes form part of these financial statements
Page 5

Riverside Pre school
Notes to the Financial Statements
for the Year Ended 31 Au
ust 2024
ACCOUNTING POLICIES
Basls of preparlng the flnanclal statements
The financial slatements of the charity, 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 Reporling Slandard applicable in the UK and Republic of Ireland (FRS 102)
(effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporling Standard
applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial stalements
have been prepared under the historical cost convention.
The charily is controlled by its governing document. a deed of trust and constitutes an unincorporated
charity. The address of the registered office is given in the legal and administrative information on
page 1 of the financial statements. The nature of the charity's operations and principal activities are
provided in the Report of the Trustees.
Income
All income is recognised in the Statemenl of Financial Activities once the charily has entitlement to the
funds, it is probable that the income will be received and the amount can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charily to that expenditure, it is probable Ihat a transfer of economic benefits will be
required in settlement and the amounl of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated lo activities on a basis consistent with the use of resources.
Tanglble flxed a88et8
Depreciation is provided at the following annual rates in order to write off each asset over ils
estimated useful life.
Mobile property
Plant and machinery
100A on cost
20°A on reducing balance
Taxatlon
The charity is exempt from tax on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restfictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to Ihe financial
statemenls.
Penslon costs and other post-retirement benefits
The charity operales a defined contribution pension scheme. Contributions payable to the charity's
pension scheme are charged to the Statement of Financial Activities in the period to which they
relate.
Page 6
continued...

Rlverside Pre school
Notes to the Financial Statements - continued
for the Year Ended 31 Au
ust 2024
INVESTMENT INCOME
31.8.24
31.8.23
Deposit account interest
496
304
INDEPENDENT EXAMINER'S REMUNERATION
Fees payable to the charily's Independent examiner for the year amounted to £375 (2023.. £340).
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits paid for the year ended 31 August 2024, nor
for the year ended 31 August 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 August 2024 nor for the year ended
31 August 2023.
STAFF COSTS
31.8.24
31.8.23
Wages and salaries
Other pension costs
73.251
70,903
74,597
The average monthly number of employees during the year was as follows:
31.8.24
31.8.23
No employees received emoluments in excess of £60.000.
The total amount of employee benefits received by key management personnel is £Nil (2023: £Nil).
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Charltable activltles
Provision of education
83.846
Investment income
304
Total
EXPENDITURE ON
Charitable activities
Provision of educalion
87,712
Other
Total
88,768
Page 7
continued...

Riverside Pre school
Notes to the Financial Statements - continued
for the Year Ended 31 Au
ust 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
NET INCOMEI(EXPENDITURE)
(4,618)
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
48,264
TOTAL FUNDS CARRIED FORWARD
TANGIBLE FIXED ASSETS
Improvements
to
property
Mobile
property
Plant and
machinery
Totals
COST
At 1 September 2023 and
31 August 2024
DEPRECIATION
At 1 September 2023
Charge for year
12,389
248
12,630
210
25,019
458
At 31 August 2024
12.637
NET BOOK VALUE
At 31 August 2024
991
840
1,832
At 31 August 2023
2,290
DEBTORS." AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24
31.8.23
Prepayments
228
Page 8
continued...

Riverslde Pre school
Notes to the Financial Statements - continued
for the Year Ended 31 Au
ust 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24
31.8.23
Trade creditors
Taxation and social security
other creditors
282
516
1,309
525
1,156
2,107
10. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.8.24
At 1.9.23
Unrestrlcted funds
General fund
43,646
10,706
54,352
TOTAL FUNDS
43,646
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unreslrlcted funds
General fund
101,681
(90,975)
10,706
TOTAL FUNDS
101681
90,975)
10,706
Comparatlves for movement In funds
Net
movement
in funds
At
31.8.23
At 1.9.22
Unreslrlcted funds
General fund
48,264
(4,618)
43,646
TOTAL FUNDS
4,618)
43,646
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
84,150
(88,768)
(4,618)
TOTAL FUNDS
84,150
88,768)
4,618)
Page 9
continued...

Riverside Pre school
Notes to the Financial Statements - continued
for the Year Ended 31 Au
ust 2024
10.
MOVEMENT IN FUNDS - continued
A Current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
31.8.24
At 1.9.22
Unrestrlcted funds
General fund
48,264
6,088
54,352
TOTAL FUNDS
48.264
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted fund8
General fund
185,831
(179,743)
6,088
TOTAL FUNDS
185 831
179 743)
11. RELATED PARTY DISCLOSURES
Wages of £3,410 were paid to R Wastie during the year for services provided to the charity.
Page 10

Riverslde Pre school
Detalled Statement of Financlal Actlvltles
for the Year Ended 31 Au
ust 2024
31.8.24
31.8.23
INCOME AND ENDOWMENTS
Investment Income
Deposit account interest
496
304
Charltable activities
Provision of education
101.185
Total Incomlng resources
101,681
84,150
EXPENDITURE
Charitable activltles
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Consumables and equipment
Sundries
Educational events
Depreciation of tangible fixed assets
73,251
1,346
264
1,712
1,760
893
70,903
1,211
647
1,453
1,470
803
11
401
4,180
5,204
390
458
541
2.761
6,970
275
726
89,859
87,760
Support costs
Governance costs
Independent examiner's remuneration
Independent examiners fees for
accountancy work
375
340
741
668
Total resources expended
88,768
Net Incomel(expendlture)
10.706
This page does not form part of the statutory financial statements
Page11