Charity registration tLumber.' 1024522
Eldene Pre- School
Annual Report and Financial Statements
for the Year Ended 31 March 2024

EldeDe Pre- School
Contents (contiDued)
Reference and Admtnistrative Details
Trustees. Report
Statement of Trustees, Responsibilities
Independent ExamiD¢rf5 Report
Statement of Financial A¢livities
Balance Sheet
Notes to the Finanrial Statem¢nts
7t014

Eldene Pre- School
Reference aDd Admini8tr2tive DetaiL8
Trustees
Tina Al￿pardi
Ann- Marie Hanr8han
Natslie Haddrell
Nicola Timbrell
Kian He8rd
Jessica Wallace
Anthony Mcauley
1024522
Charity RegistratioD Number
Principal 0￿]ee
Elden¢ Comrnunity C¢ntre
EldeThe
Swindon
SN3 3R2
Pag¢ I

EldeDe Pre- School
Trustees. Report
The ￿lSIceS present the amiual report together with th¢ financial statements of the charity for the year ended 31
March 2024.
Objectives and activities
Objectives. strotWeS 4Md &diTryti£s
The chariry Wds formed by PPA Playgroup Conllituiion on 18ih May 1993 to enhance the development and
education of children under 5talutory school age by en¢ournging parents to undelstand and provide for the needs
oftheir children through community group5.
The charity is managed by ¢omrnitt¢e members. wlK¥ are trustees. with the main activitie5 being the organisation of
Eldene Playgroup. The charity is not reliant upon substantial voluntary services. There have been no significant
hanges in the objecTives. organisation or
policies in the year under r¢view or sin¢¢.
Public benefil
The trusttts confim] that they have complid with the TequTrements of section 17 of the Charities Act 2011 to have
due regard to the public benefit guidance published by the Charity Commission for England and Wal¢s.
Fin*n¢ial review
During the year incoming resources totalled £306,126 (2023 - £286.927}, and resources expended iotalled
£322,71712023- £278.402}. Further details are disclosed on page 5.
Th¢ ¢harity is financed primarily by fees chargeable to users of the Playgroup and Local Authority funding.
The charity's cash and bank d¢posits. which are considered adequate for future obligations. are shown on page 6
and are held for the onooino needs of Ihe ¢hariry.
Going concern
Additional staff were emplyed to meet d¢mand for ￿tUre scssions and cost of encrg). Temain¢d high. Increassed
sessions will generate new funds and redu¢e loss. tkspit¢ the increased ￿st of ￿aff and energy. the trustees feel that
these in¢reased costs are not significantly impacting on the ability of the charity to continue ￿ a going concern.
The annual reFK)rt was approved by the tr￿teeS of the charity on ..
signed OD its behalf by:
Ann- arie Hanrahan
Trustee
Page 2

Eldene Pre- School
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the tnLStees' report and the financial statements in accordance with the
Uniled Kingdom Accounling Standards (United Kingdom Generdlly Accepted Accounting PrdCtice} and applicable
law and regulations.
The law applicablc io charities requires ihe trustees to prepare financial statements for each finaiicial year which
give a true and fair view of the Sfate of affairs of the Charity and of the incoming resources and application of
resource5 of the charity for that period. In preparing these financial statements. the trnstees are required to..
select 5Ultable accounting policies and then apply them consistently.
observe the methods and princtples in the Charities SORP;
make Judgements and estimates that are reasonable and PTud¢nt"
state whether applicable ac¢ouniing standards have been followed. subject to any material departures disclosed
and explained in the financial statements- and
prepare the financial statements on the going con¢¢rn basis unless it is inapptDpriate to presume that the charity
will continue in business.
The trustees are r¢sponsibl¢ for keeping propeT #¢¢ounting Te¢ords th4t di5c105e with reasonable accura¢y at any
time the fmaDcial p051tion of the charity and enable them to ensure that the financial statements coinply with the
Charities Act 2011. Ihe Charities (Accounts and Reports) Regulations 2008. and the provisions of the constitution.
The trustees are also responsible for safeguarding the asseis of the Charity and hen¢e for taking reasonable steps for
the prevention and detection of fraud and other irregularities.
The tNslees are responsible for the maintenance and integrity of the corporate and financial information included on
the ¢haritabl¢ ¢o¥npany's websitc. Legislation governing the p￿ParatIon and dissemination of financial statements
may differ from legislation in other jurisdictions.
Approv¢d by the trustees of th¢ ¢harity on
. and signed on its behalf by..
Ann- Marie Hanrahan
Trustee
Page 3

Eldene Pre- Scbool
Independent Examiner's Report to the trustees of Eldene Pre* School
I report to the trustees on my examination of the accounts of Eld¢ne Pre- School for the year ended 31 M￿h 2024.
Responsibilities and basis of report
As the charity trustees of Eldene Pre- Sch¢M)l you ar¢ responsibl¢ for th¢ pr¢paration of th¢ a¢¢ounts in a¢¢ordanc¢
with the requirements of the Charities Act 20111'the Act,).
I report in resptci of rny examination of the Eldene Pre• School's accounts carried out under section 145 of the 2011
Act and in canytng oui my examination I have followed 811 the applicable Directions given by the Charity
Commission under section 145{5Kb) of the Act.
IDdep¢ndent ex*mtner's statement
Since Eldene Pre- School's gross income exceeded £250.000 your examiner must be a member of a kndy listed in
section 145 of the 2011 Act. I confinn that l am qualified to undertake the examination because l am a member of ,
which is one of the listed bodies.
I have completed my examination. I confimi that no ￿￿erial matters have ¢om¢ to my atsenlion in connectiOD with
the examination giving me cause to believe that in any material respect..
accounting r￿ordS w¢r¢ not kept in respect of Eldene Pre- SchcK)l as required by section 130 of th¢ Ad. or
2. the accounts do not a¢cord with those records. or
3. the acwunts do ￿t Comply with the accouniing requirements concerning th¢ fomi and content of a¢counts sei
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 concems and have come across no other matters in connection with the examination to which attention
should b¢ drawn in this rep)rt in order to enabl¢ a proper understanding of the ￿cOUnts to b¢ ￿ached.
Ewa Radzikowska
F￿AT
Hinton Abbott AccountaThts
? Kingsdown Orchard
Hyde Road
Swindon
SN2 7RJi
Dale-.
Page 4

F.Idene Pre- School
Statement of Financial Activities for the Year Ended 31 March 2024
Total
2024
UDrestricted
Note
Income and Endowments from:
Charitable aetivili¢s
Interest rec¢ivable
306,125
306,125
Total incom¢
306,126
306.126
Expenditure on:
Charitable a¢tivities
{322,717)
(J22.717)
Total ¢xp¢nditure
{322.717)
{322.717)
Net movement in fill)ds
(16,591)
(16,591)
Reconciliation of fuDds
Total funds broughi forward
43,861
43,861
Total funds carried forward
15
27.270
27,270
Total
2023
UDrestri£ted
funds
Note
Income and EDdoivments from:
Charitable activities
Inv¢stm¢nt inwm¢
286,923
286,923
Total income
286.927
286,927
Expenditure on".
Charitable aclivities
(278,402}
(278,402)
Total expenditure
1278,40?)
{278,40?)
Net income
8,525
8.525
Net movement in funds
8.525
8,525
Recontili*tioD of funds
Total fun(ts brought forward
35.337
Total funds ¢arried forward
15
43.862
43,862
All of the charity's activities derive from continuing operaiions during the above two periods.
The funds breakdown for 2023 is shown ID note 15.
The r￿teS on pages 7 to 14 forni an integral part of these fiTJancial slatem¢nts.
Page 5

EldeDe Pre- School
(Registration number: 1024522)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assets
Tangible assets
3,738
2,781
Currenl assets
Stocks
Debtors
Cash at bonk and in hand
10
221
1.805
244
2,347
39,598
12
42,189
Creditors: Amounts falling due within one ye¥r
13
(8.864)
1.108)
Net current a￿ets
23,532
41,081
Net assets
27270
43,862
Funds of the chgrity:
Unrestricted income funds
Unrestricted funds
27.270
43.862
TotAI funds
15
27,270
43,862
The financial statements on pages 5 to 14 were approved by the trust¢¢s. and authoris¢d for issue on
and signed on their behaifby:
Ann- Marie HanTahan
Trustee
The notes on pages 7 to 14 fonn an Integ￿ part of th¢se financial slatem¢nts.
Page 6

EldeDe Pre- School
Notes to the Financial Statements for the Year Ended 31 March 2024
l Accounting policies
Statement of compliance
The financial slatemenis bave been prepared in accordance with the second edition of the Chariti¢s Stst¢ment of
Recommended Practire issued in October 2019, the Financial Reporting Standord applicable in the Uniled Kingdom
at)d Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Eldene Pr¢- School meets the definition of a public benefit entity under FRS 102. The accounts {financial
statements) have been prepared under the historical cost convenlion with items recognised at C05t or transartion
value unless otherwise stated in the relevant note(s) to ihes¢ ¥wunts.
Going concern
The trustees consider that there are no material unc¢rtainties alx)ut the charity's ability to continue as a going
concem.
Ineome and endowments
Incoming re50urce5 are report¢d £ross and are recognised when receivable.
EipeDditure
All expenditur¢ is re¢ognised once there is a legal or constru¢tiv¢ obligation to that expenditure. it is probable
settlement is required and the amount Can be measured reliably. All costs are allocated to the applicable expenditure
heading that aggregaie similar Costs lo that category. Where costs cannor be directly attributed to particular headings
they have been allocated on a b&sis consistent with the us¢ of r¢sources. with centrdl staff Costs allocated on th¢
basis of time spent. and depreciation charges allocated on the portion of the as5¢t'5 ¥s¢. Other support costs are
all0¢￿ed based on the spread of staff costs.
Charilable aclivilies
Charitabl¢ expetjdl￿r¢ comprises those costs incurred by the charity in the delivery of its activiti¢s and services for
its beneficiaries. It includes both costs that Can be allocated directly to such activities and those costs of an indirect
nature necessary ￿ SUPPOrt them.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements,
including audit. strdtegic managemeni and trustees meetings and reimbursed expenses.
Tax#tioty
The charity is consid¢red to pass the tests sei out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it
meets the definition of a charitsble ¢OTnpony for UK corw)ration tax purp)s¢s. A¢¢ordingly. the charity is potentially
exempi from taxation in rcspert of income or capital gains received within categories covered by Chapter 3 Part I I
of th¢ Corporation Tax Act 2010 or Section ?56 of the Taxation of Chargeable Gains Act 1992, to the ext¢nt that
such income or gains are applied exclusively to Charitable Purposes.
Page 7

Eldene Pre- Scbool
Notes to the Financial Statements for the Year Ended 31 Marcb 2024 (continued)
Tangible fixed #$stts
Individual fixed assels ¢osting £ll)O.00 or more are initially recorded at cost. less any subsequent accumulated
depreciation and subsequent accumulated impairnient losse5.
Depreciation and amortisation
Depreciation is provided on tangible fixed &ssets so as to WTite off the cost or valuation. less any eslimal¢d residual
value, over their expected useful economic life as follow5..
Asset class
Property iEnprovements
Computer equipment
P&M
Furnitur¢ and Fittings
Equipm¢nt
Depreciation method and rate
100/0 Reducing balance method
250A Straigl)t line method
200/0 Straight line method
200/0 Stroight line method
15Q/o Reducing balance method
Stock
Stock is valu¢d at the lower of ¢ost and estimated selling price less costs to complete and sell. after due regard for
obsolete and slow moving stocks. Cost is detern]incd using th¢ fiTSi-in, fiTSt-OUt (FIFO).
Trade debtors
Trade debtors are amounts due frotn Customers fr*r m¢rchandise wld or services perfomied in the ordinary course of
business.
Trade debtors are recognised initially at the tranwtion price. They are stjbsequently measured at amortised Cost
using the efTective interest method, less provision for impairnienl. A provision for the impaim)ent of trade debtors is
established when there is objeciive evidence the charity will not be able to collect all amounts due according to
the original tenns of ihe receivables.
Cash and cash equivalents
Cash and ¢ash equivalenis ¢omprise c&sh on hand and call deposits. and other short-terni highly liquid investments
that are readily convertible to a known amount of cash and are subjcd lo an insignificant risk of change in value.
Trade creditors
are obligations to pay for goods or services that have been acquired in the ordinary Course of business from
suppliers. Accounts payable are cl&8sified as current liabilities if the does noi have an unconditional right, at the end
of the reporting period, lo defer settlement of the crediior for at least twelv¢ months after the reporting date. If there
is an unconditional right io def¢r sertlement for at least twelve months after the reponing date, they are presented a5
non-current liabilities.
are r￿QgI)Ised initially at the transaction price and subsequently measured at 8mortis¢d ¢ost using ihe effecknve
interest method.
Page 8

Eldene Pre- School
Notes to the Financial Statements for the Year Ended 31 March 2024 (contlnued)
Fund structure
Unrestri¢red income funds are g¢n¢ral funds that are available for use at the trustees discretion in furtherance of the
objectives of the charity-
Pensions and other post retirement obligations
Th¢ charity op¢rales a defin¢d contribution pension scheme which is a pen5&0n plan undcr which fixed contributions
are paid into a pension fund and the charity has no legal or constructive obligation to pay fvrther contributions even
if the fund does not hold sufficient assets to pay all employe¢s the ben¢fits r¢lating to employee service in the
¢urrenl and prior periods.
Contributions to defin¢d contribution plans are rccognis¢d in the Statement of Financial Aciivities when they are
due. If ¢ontribution payments exceed the contribution du¢ for seryice, the excess is recognised as a prepayrnent.
2 Ineome from charitable artivities
Unrestricted
funds
General
Total
funds
Provision of facilities
306.125
306,125
Totsl for 2024
306,125
306,125
Totsl for 21n3
286.923
286.923
3 Investment income
Unrestrieted
funds
G¢tttral
Total
funds
Intcrcst rcreivable and similar income-
Interest receivable on bank deposits
Totsl for 2024
Total for 2023
Page 9

Eldene Pre- School
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
4 Expenditure on ch2ritable a¢livilies
Unrestricted
fund5
Gener*1
Total
2024
Total
2023
Note
Provision of facilities
Provision of facilities
D¢pre¢iation. amortisation Mnd other similar
costs
281410
282.410
235,776
802
802
39,505
1,947
40,679
Governance costs
3??.717
322,717
278,402
5 Anaty5is of governance and support costs
Govern4nce costs
Unrestricted
runds
General
Total
funds
Staff costs
Social security costs
Pension costs
Bookkeeping fees
Other fees paid lo accountants
Other governonce costs
1,073
4,646
30,683
1.800
.303
,073
4,646
30,683
1.800
1,303
Totsl for 2024
39,505
39,505
Total for 2023
40,679
40.679
6 Net incomingloutgoillg resources
Net (outgoingyincoming resourccs for the Y￿ include:
2024
2023
Bookkeeping fees
Depreciation of r￿ed &ssets
30.683
802
28,386
.947
Page 10

Eldene Pre- Sehool
Notes to the Financial Statements for the Year Ended 31 Mareh 2024 (continued)
7 St8trcosts
The aggregate payroll costs were as follows..
2024
2023
Staff costs during the year were:
Social security costs
Pension Costs
1.073
4.646
7,201
3,017
5,719
10,218
The monthly average number of persons lincludlng senior management I leadership team) ¢mployed by th¢ charity
during the year expressed Is full time equivalents was as follows:
2024
2023
Sthff members during the year
20
16
No employee received emoluments of more than £60.000 during the year
Pagell

Eldene Pre- School
Notes to the Financial Statements for the Year Ended 31 Mareh 2024 (eontinued)
8 Taxatio
The charity is a registe￿d charity and is thercforc cxempt from t&xation.
9 Tangible r￿ed assets
Land and
building5
Furniture and
equipment
Total
Cost
At l April 2023
Additions
6.325
37,973
1,873
44,298
1,873
At 31 March 2024
6,325
39,846
46.171
Deprecigtio
At l April 2023
Charg¢ for the year
4.611
464
32,383
4,975
36,994
At 31 March 2024
5,075
37.358
42,433
Net book value
At 31 March 2024
1,250
2,488
3,738
Ai 31 Ma￿h 2023
1,714
5,590
7,304
In¢lud¢d within the nei book valve of land and buildings above is £Nil (2023 - £Nill in resp¢¢t of freehold land and
buildings and £1,250 (202)- £1.388} in respect of leaseholds.
10 Stock
2024
2023
Stocks
221
244
I l Debtors
2024
2023
Trade debtors
Prepayments
Accrued income
(155)
?25
1,735
1155)
1,514
988
1.805
2.347
Page 12

Eldene Pre- School
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
12 Cash and cash equivalents
2024
2023
Cash oll hand
Cash at bank
,291
29.079
965
39.598
13 Creditors: amounts falling due within ont year
2024
2023
Trade ¢reditor5
Other taxation and social security
Accruals
3.123
4.633
1.108
1,108
8,864
1,108
14 Pensiott *Dd other sthemes
Defined contribution pension scheme
The charity operates a defined contribution I￿nsIOn sch¢m¢. The pension cost charge for the year represents
contributions payable by the charity to the scheme and amounted to £4.646 {2023 - £3.017).
Pag¢ 13

Eldene Pre- School
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
A5 Funds
Bal*nee xt I
April 2023
Intoming
resources
Resources
expended
Balance at 31
Mareh 21124
Vnre$tricted fuuds
Genernl
43,861
306.126
{J22,717)
27.270
Balance 4t I
April 2022
Incoming
rt50urces
Resources
expended
Balance at 31
March 2023
Unrestricted funds
General
286.927
1278.402)
43.862
16 Anaty$is of nel assets between funds
Unrestrieted
fuDds
General
Total funds At
31 March
2024
Tangible fixed &ssets
Current assets
Current liabilities
32.396
(8,864)
32.396
18,864)
Total net assets
27.270
27.270
Unrestricted
funds
General
Total funds at
31 Marth
2023
Tangible fixed ￿ets
Current assets
Current liabilities
2,781
42,189
{1.108)
2,781
42,189
{1,108)
Total net assets
43.862
43.862
17 AnAIy5i5 of n¢t funds
At l April
2023
At31 Mareh
2024
CLsh at bank and in hand
39,598
39.598
Nel debt
39,598
39,598
Page 14

Eldene Pre- School
Statement of Financial Activities by fund for the Year Ended 31 March 2024
Total
Unrestriettd
2024
Llllmtri¢ted
2023
Ineome and Endowmettts from:
Charitable activities
Investment income
306,125
286,923
Total income
306,126
286,927
Expenditllre on:
Charitable activities
322,717
278,402
Total expenditure
322,717
278.402
Net (expenditur¢yincom¢
(16,591)
,525
Net movement in funds
(16,591)
8,525
Reeonciltation of funds
Total ￿ndS brought fomrd
43.861
Total ￿ndS carried forward
27,270
43,862
This page does not fonn part of the statutory financial statements.
Page 15

Eldene Pre- School
Detailed Statement of Financial Activities for the Year Ended 31 Mareh 2024
Totsl
2024
Total
2(123
ChoritablÉ activiti
App¢als and don&tions
Local authority fundin8
Session fees
Sales of purchascd goods
50
236,095
69,776
207,689
78,962
272
306.125
286,923
Inlerut receivable
Bank loyalty reward
Charilable oclivities
Pur¢hases
Consumables
Wages and salarie5
Rent
Website cost
Legal and professional fees
Depreciation of long leasehold property
D¢pr¢ciation of plant and M￿h]nery
tkpre¢iation of fixture5 and fittings
Depreciation of office equipment
Staff training
Insurance
931
12,491
235.648
16.782
,431
1.764
139
12.242
201.716
14.965
832
623
154
1.230
480
83
989
266
397
3,974
,204
5,438
2,747
1.073
4,646
.186
Repairs and maintenance
Printing. postage and stationery
Staff NIC {Employers)
Stsff pensions (D¢fined contTTrbutioD)- pen5iOD scheme I
Telephone and fax
Travel and subsistence
Accountancy fees
Bookkeeping aftd administraiion
Bonk charg¢s
981
2,206
7.201
3,017
756
1.800
30,683
106
1.200
28,386
119
322,717
278,402
This page does not forni part of the statutory financial statements.
Page 16