Charity registration number: 1025265
West Totton Squirrels Pre-school Learning Alliance
Annual Report and Financial Statements
for the Year Ended 31 August 2024

West Totton Squirrels Pre-school Learning Alliance
Contents
Reference and Administrative Details
Trustees, Report
2to5
Statement of Trustees, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Note5 to the Financial Statements
Ioto 17

West Totton Squirrels Pre-school Learning Alliance
Reference and Administrative Details
Trustees
Alison Hobbs
April Davies
Chelsey Morgan
Jennifer Lay
Jenny Marsh
Joanne Cross
Kim Davis, Treasurer
Michelle Earl
Charity Registration Number
1025265
Principal Office
West Totton Community Centre
Hazel Farm Road
Totton
Southampton
Hampshire
S040 8WU
Independent Examiner
R. A. Jones & Co
Chartered Accountants
38 Rumbridge Street
Totton
Southampton
Hampshire
S040 9DS
Page I

West TottoD Squirrels Pre-school Learning Alliance
Trnstees, Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31
August 2024.
Objeetives and activities
Objects and oin
The aims of the Pre-school are to enhance the development and education of children primarily under statutory
school age by encouraging parents to understand and provide for the needs of their children through community
groups and by:
(a) offering appropriate play, education and care facilities, family learning and extended hours groups, together
with the right of parents to take responsibility for and to become involved in the activities of such group5,
ensuring that such groups offer opportunities for all children whatever their race. culture, religion, means or
ability.
(b) encourdging the study of the needs of such children and their families and promoting public interest in and
recognition of such needs in the local areas.
(c) instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
Public benefil
Our main activity is to deliver care and education to children between the ages of 2 and 5 within the Early Years
Foundation Stage and we are a fijlly inclusive setting. To do this we employ a manager and practitioners who
provide activities to meet the needs and interests of the children attending the Pre-school. The Pre-school has a
key person approach to ensure that the progress and well-being of all individual children 15 consistently
monitored using the online learning journal Tapestsy and feeds into future planning. The staff are well trained
and this is updated throughout the year and are therefore able to success￿11Y meet the needs of the children in
their care.
The staff endeavour to provide a stimulating environment inside and outside and provide inforniation to SFYC,
schools and outside agencies &s necessary.
The staff build positive relationships with parents and carers and they are welcomed into the Pre-school.
There are policies and procedures in place for all aspects of safeguarding, child protection. risk assessments and
health and safety and the Pre-school ensures that all staff are familiar with these and are updated regularly
The tnEStees confirm that they have complied with the requirements of section 17 of the ch￿ItIeS Act 201 I to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page ?

West Totton Squirrels Pre-school Learning Alliance
Trustees, Report (continued)
Achievements and performanee
The charity has continued to benefit the local community by supporting preschool children and have seen the
children in their care develop increased confidence and social skills which have equipped them for later life. The
charity has also provided much needed support to families of the children in their care and Èn particular to
parents and carers of children with learning diftTiculties and other developmental issue5.
The pre-school always bears in mind any particular issues or difficulties which the children in their care rnay
suffer and through a system of encouragement and support they have endeavoured to help the children reach
their full potential which will cary through to their future lives.
The preschool welcomes all preschool children in the local community regardless of personal background, faith,
gender or personal circumstances and we believe this philosophy of openness to all enriches everyone through
the integration and sharing of skills, aptitudes and experiences.
It was a busy year at West Totton Squirrels pre￿h0o] and another group of children have left to continue their
learning journey at school. The staff have helped them on their way by planning lots of learning activities and
experiences.
Squirrels hopes to build on the achievement of the past year to develop new systems and activities and to
provide continued training for ils staff and volunteers.
Financial review
The tnain source of funds continues to be government funding through Hampshire County Council
supplemented by fees charged to parents and small amounts generdted through fund raising.
The income received from the council and parenis increased significantly during the year whilst expenditure,
apart from increases in staff costs due largely to changes in the minimum wage. remained similar to that in the
previous year. As a consequence the net income of the charity improved compared to the prior year.
The charity's finances continue to be sound with more than adequate reserves to meet current and foreseable
expenditure in the medium tem].
Policy on reserves
The Pre-school considers that it should have minimum reserves of £IOO,000 to cover increased costs or
redundancies with a further amount to cover between 6 and 12 months of running costs, replacement of
equipment, exceptional items and emergencies. It considers that the accumulated funds set out in the financial
statements are more than adequate to cover these amounts
Page 3

West Totton Squirrels Pre-school Learning Alliance
Trustees, Report (continued)
Trustees and offieers
The trustees and officers serving during the year and since the year end were as follows:
Trnstees..
Aimee Louise DitKlen (res]￿ed 21 October 2024)
Alison Hobbs
April Davies (appointed 21 October 2024)
Chelsey Morgan (appointed 21 October 2024)
Jennifer Lay
Jenny Marsh (appointed 25 November 2024)
Joanne CTOSS (appointed 21 October 2024)
Kim Davis. Treasurer (appointed 21 October 2024)
Kristie Ullett (appointed 18 October 2023 and resigned 21 October 2024)
Liz Clayton (resigned 20 December 2024)
Michelle Earl
Sard Jenkins (appointed 18 October 2023 and res)￿ed 21 October 2024)
Sarah Brown (resigned 18 October 2023)
Chairperson:
Aimee Louise Dibden (resigned 21 October 2024)
Structure? governance and management
Nathre ofgoverning documenl
The Pre-school is govemed by the Pre-school Learning Alliance Model Pre-school Constitution 201 l and is a
body in membership of the Pre-school Learning Alliance.
Recruitment and appointmen¢ of Irustees
The trustees are elected annually at the AGM by the members of the association &s set out in the constitution.
Any member may stand for election as a trustee as may key staff members.
There is a child protection policy in place. Disclosure and barring service checks are carried out prior to
commencement of employment or trusteeship
Arrangementsfor setting key managemenlpersonnel ren￿neratiOn
All trustees, with the exception of key staff. give their time voluntarily and receive no remuneration or other
benefits. Key staff are remunerated solely for their duties as employees of the preschool for the perfonnance of
these duties and not for duties a5 trustees. No other paJ7nents or expenses were paid to trustees during the year.
Organisolional slruclure
The Pre-school is an unicorporated association.
Page 4

West Totton Squirrels Pre-school Learning Alliance
Trustees, Report (continued)
Major risks and managemenl ofihose ris
As an ongoing process trustees assess the level of risk in relation to governance. service. employment. health
and safety. child protection, financial management and infornMtion management.
The trustees keep under review the major business and operation risks that the charity faces and ensure that
monitoring systems have been established so that the necessary steps can be taken to lessen the risks.
The annual report was approved by the trustees of the charity on 21 Febnwy 2025 and signed on its behalf by:
Kim Davis
Trustee
Page 5

West Totton Squirrels Pre-school Learning Alliance
Statement of Trustees, Responsibilities
The trnstees are responsible for preparing the trustees, report and the financial statements in accordance with the
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and
applicable law and regulations.
The law applicable to charities requires the trustees to pr¢pare fmancial statements for each financial year which
give a true and fair view of the state of affairs of the charity and of the incoming resources and applt¢ation of
resources of the charity for that period. In preparing these financial statements, the tsvstees are required to..
select suitable accounting policies and then apply them consistently"
observe the methods and principles in the Charities SOIiP.
make judgements and estimates that are reasonable and prudent"
stste whether applicable accounting standards have been followert subject to any material departures
disclosed and explained in the financial statements. and
prepare the financial statements on the going concern b&sis unless it is inappropriate to presume that the
charity will continu¢ in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the fmancial statements comply with the
Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008. and the provisions of the
constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corpordte and fmancial inforniation
included on the charity's website. Legislation governing the preparation and dissemination of financial
statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 21 Febnwy 2025 and signed on its behalf by:
Kim Davis
Trustee
Page 6

West Totton Squirrels Pre-school Learning Alliance
Independent Examiner's Report to the trustees of West Totton Squirrels Pre•School
Learning Alliance
report to the trustees on my examination of the accounts of West Totton Squirrels Pre-school Learning
Alliance for the year ended 31 August 2024.
Responsibilities and basis of report
As the charity ttustees of West Totton Squirrels Pre-school Learning Alliance 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 West Totton Squirrels Pre-school Learning Alliance's accounts
carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the
applicable Directions given by the Charity Commission under section 145(5Kb) of the ACL
Independent examiner's statement
Since West Totton Squirrels Pre-school Learning Alliance's gross income exceeded £250,000 your examiner
must be a member of a body listed in section 145 of the 2011 Act. I confim] that l am qualified to undertake the
examination because l am a member of the Institute of Chartered Accountants in England and Wales. which is
one of the listed bodies.
I have compleied my examination. I confirni that no material matters have corne to my attention in connection
with the examination giving me cause to believe that in any material respect:
l. accounting records were not kept in respect of West Totlon Squ]￿els Pre-school Learning Alliance as
required by section 130 of the Act" or
2. the accounts do not accord with those records" or
3. the accounts do not comply with the accounting requirements concerning the forni 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 connection with the examination to which attention
should be drawn in
eport in order to enable a proper understanding of the accounts to be reached.
ones
Chartered Accountants
Institute of Chartered Accountants in England and Wales
38 Rumbridge Street
Totton
Southampton
Hampshire
S040 9DS
21 February 2025
Page 7

West Totton Squirrels Pre-school Learning Allianee
Statement of Financial Activities for the Year Ended 31 August 2024
Unrestricted
funds
Total
2024
Note
Ineome and Endowments from:
Donations and legacies
Charitsble activities
Other trading activities
Investment income
80
311,162
854
4,300
80
311.162
854
4.300
Total income
316,396
316,396
Expenditure on:
Raising funds
Charitable activities
829
253,130
829
253.130
Total expenditure
253,959
253,959
Net income
62,437
62,437
Reconciliation of funds
Total ￿ndS brought fonvard
295,765
295,765
Total funds carried forward
19
358,202
Unrestricted
funds
358,202
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activtties
Investment income
70
267,390
3,039
20
70
267.390
3,039
20
Total income
270.519
270.519
Expenditure on:
Raising funds
Charitable activities
1.238
235.198
1,238
235.198
Total expenditure
236,436
236,436
Net income
34,083
34,083
Reeonciliation of funds
Total funds brought forward
261.682
261,682
Total funds catTied forward
19
295,765
295,765
All of the charity's aciivities derive from continuing operdtions during the above two periods.
The fijnds breakdown for 2023 is shown in note 19.
The notes on pages 10 to 17 forni an integral part of these financial statements.
Page 8

West Totton Squirrels Pre-school Learning Alliance
(Registration number: 1025265)
Balance Sheet as at 31 August 2024
2024
2023
Note
Fixed assets
Tangible assets
14
347
521
Current assets
Debtors
Cash at bank and in hand
15
16
4.796
361.333
1,479
298,372
366.129
299,851
Creditors: Amounts falling due within one year
17
(8,274)
{4,607)
Net current assets
357.855
295,244
Net assets
358.202
295,765
Funds of the charity:
Ullrestrieted income funds
Unrestricted funds
358.202
295,765
Total funds
19
358,202
295,765
The financial statements on pages 8 to 17 were approved by the ttvstees. and authorised for issue on 21
Febrnary 2025 and signed on their behalf by:
Kim Davis
T￿stee
The notes on pages 10 to 17 fonn an integrdl part of these financial statements.
Page 9

West Totton Squirrels Pre-scbool Learning Alliance
Notes to the FinancAal Statements for the Year EDded 31 August 2024
l Accounting policies
Statement of compliance
The financial slatemenis have been prepared in accordance with the second edition of the Charities Statement of
Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
West Totton Squirrels Pre-school Learning Alliance meets the defmition of a public benefit entity under FRS
102. The accounts (financial statements) have been prepared under the historical cost convention with items
recogni5ed at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going coneern
The trustee5 consider that there are no material uncertainties about the charity's ability to continue as a going
concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general
narure is recognised when the charity ha5 entitlement to the income. it is probable that the income will be
received and the amount can be measured with su￿1¢1¢nt reliability.
Expenditure
All expenditure is recognised on¢¢ there is a legal or constructive 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 aggregate similar costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consisient with the use of resources.
Governance costs
These include ihe costs attributable to the charity's compliance with constitutional and statutory requirements,
including audit, strategic management and trustees meeting5 and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitsble company for UK corporatton tax purposes. Accordingly. the
charity 15 Potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable
Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes.
TangÉble fixed assets
Individual fixed assets costiT]g £200 or more are initially recorded at cost, less 2ny subsequent accumulated
depreciation and subsequent accumulated impairment losses.
Page 10

West Totton Squirrels Pre-school Learning Alliance
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to WTite off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follow5-
Asset class
Equipment
Depreciation method and rate
250/0 straighi line basis
Fund structure
Unrestricted income funds are general fimds that are available for use at the trustees discretion in furtherance of
the objectives of the charity.
Pensions and other post retirement obligations
The charity operaies a defined contribution pension scheme Vwhich is a pension plan under which fixed
contributions are paid into a pension fund and the chartty has no leJo l or constrLECtive obligation to pay further
contributions even if the fund does not hold sulTicient assets to pay all employees the benefits relating to
employee service in the current and prior periods.
Contributions to defmed contribution plans are recognised in the Statement of Financial Activities when they are
due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepa>rynent.
2 Income from dottations and legacies
Unrestricted
funds
General
Total
funds
Donations and legacies;
Donations from individuals
80
80
Totsl for 2024
80
80
Total for 2023
70
70
3 Income from charitable activities
Unrestricled
funds
General
Total
funds
Local authority grants
Fees received
Employers allowance and other tncome
250.633
54.693
5,836
250,633
54,693
5,836
Tot21 for 2024
311.162
311.162
Total for 2023
267,390
267,J90
Page 11

West Totton Squirrels Pre-school Learning Alliance
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
4 Income from other tr2ding activities
Unrestricted
funds
General
Total
funds
Events income-
Other events income
854
854
Total for 2024
854
854
Total for 2023
i.039
3.039
5 Investment income
Unrestricted
funds
General
Total
funds
Interest receivable and simtlar income.
Interest receivable on bank deposits
4,300
4,300
Total for 2024
4.300
4.300
Total for 2023
20
20
6 Expenditure OD raising funds
a) Costs of trading activitles
Unrestricted
funds
General
Total
funds
Costs of goods sold
829
829
Total for 2024
829
829
Total for 2023
1,238
,238
Page 12

West Totton Squirrels Pre-school Learning Alliance
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
7 Exp¢ndi¢ure on charitsble activities
Unrestricted
funds
General
Total
funds
Governance costs
253,130
253.130
Total for 2024
253.130
253,130
Total for 2023
235,198
235,198
8 Analysis of governance and support eosts
Governance costs
Unrestrieled
funds
General
Total
funds
Staff costs
Wages and salaries
Social security costs
Pension costs
Other staff costs
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
Depreciation, amortisation and other similar costs
Other governance costs
204.718
9.074
3.257
,416
204,718
9,074
3.257
1,416
1.200
1.200
174
32,091
1,2
1,200
174
32.091
Total for 2024
253,130
253.130
Total for 2023
235.198
235.198
9 Net incomingloutgoing resources
Net incoming resources for the year include:
2024
2023
Depreciation of fixed assets
174
174
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West Totton Squirrels Pre-school Learning Alliance
Notes to the Financial Statements for the Year Ended 31 August 2024 (eontinued)
10 Trustees remuneration and expenses
D￿Ing the year the charity made the following transactions with tn￿tees.
Liz Clayton
Liz Clayton received remuneration of £13,451 {2023: £12,795) during the year.
The remuneration was paid to the trustee in their capacity as a member of the school staff.
Alison Hobbs
Alison Hobbs received remuneration of £25.455 (2023: £23.212) during the year.
The remuneration was paid to the trustee in their capacity as a member of the school stsff
The trustee was auto*nrolled into the school's pension scheme. The Pre-school's contribution was £764 (2023 -
£696).
11 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were:
Wages and salarie5
Social security costs
Pension costs
Other staff costs
204,718
9.074
3257
1.416
190,299
7,926
3,402
711
218,465
202,338
The monthly average number of persons (including senior management I leadership team) employed by the
charity during the year expressed as ￿11 lime equivalents was as follows:
2024
No
2023
No
Nlmiber of employees including trustees
20
19
8 {2023 - 10) of the above employees participared in the Defmed Contribution Pension Schemes.
Contrtbutions to the employee pension schemes for the year totalled £3.257 (2023 - £3,402).
No employee received ¢moluments of more than £60.000 during the year
Page 14

West Totton Squirrels Pre•Sehool Learning Alliance
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
12 Independent examiner's remuneration
2024
2023
Examination of the financial statements
1.200
1,200
Other fees to examiners
All other services
1.200
1.200
13 Taxation
The charity is a registered charity and is therefore exempt from t&xation.
14 Tangible fixed assets
Furniture and
equipment
Total
Cost
At I September 2023
695
695
At 31 August 2024
695
695
Depreciation
At I September 2023
Charge for the year
174
174
174
174
At 31 August 2024
348
348
Net book value
At 31 August 2024
347
347
At 31 August 2023
521
521
15 Debtors
2024
2023
Trade debtors
Prepayments
Accrned income
75
387
4,334
1,463
16
4.796
1,479
Page 15

West Totton Squirrels Pre-school Learning Alliance
Notes to the Financial Statements for the Year Ended 31 August 2024 (Continued)
16 Cash and eash equivalents
2024
2023
Cash at bank
Short-tenn deposits
261.333
i 00.000
298,372
361.333
298,372
17 Creditors: amounts falling due Ivithin one year
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accruals
2,236
877
2,143
5,161
2,463
8.274
4,607
18 Pension and other schemes
Defined contribution pension scheme
The charity operdtes a defined contribution pension scheme. The pension cost charge for the year represents
contributions payable by the charity to the scheme and amounted to £3.257 (2023 - £3,402).
19 Funds
Balance at I
September
2023
Incoming
resources
Resourees
expended
Balanee at 31
August 2024
Unrestricted funds
General
295.765
316,396
(253.959)
358,202
Balance at I
September
2022
Incoming
resources
Resources
expended
Balance at 31
August 2023
Unrestricted funds
Generdl
261.682
270.519
(236.436)
295,765
Page 16

West Totton Squirrels Pre-school Learning Alliance
Notes to the Financial Statements for the Year Ended 31 August 2024 (Continued)
20 Analysis of net assets behveen funds
Unrestricted
funds
General
Total funds at
31 August
2024
Tangible fixed assets
Current assets
Cu￿ent liabilities
347
366.129
(8.274)
347
366,129
(8,274)
Total net assets
358.202
358,202
Unrestricted
funds
General
Totsl funds at
31 August
2023
Tangible fixed assets
Cu￿ent assets
Cu￿ent liabilities
521
299,851
(4.607)
521
299,851
(4,607)
Total net assets
295,765
295,765
21 Analysis of net funds
Atl
September
2023
Net cash
movement
At 31 August
2024
Cash at bank and in hand
298.372
62,961
361,333
Net debt
298,372
62,961
361.333
Page 17