2024-04-05-accounts

RE61STERED CHAAIfi NVAIBEA.. 10279 ST Wllfrld'i Pm-school A•port ol th• TnJitM¥ ond Vmuditsd Plmhclal Stot•m•nt# for th• y•av •r*¢d 5th Aprll 2024

St Wllfrld's P￿-SChoOl Contqnts of th¢ Flmnclal Stat¢mint5 For th4 y•or ErO¢d 5th Awll 2024 Pa9• Report of the Trustees Independent exdminerfs Report stateff￿nI of FiMn<ial Actiwti Notts to the Fimncial Stotementi J to7 Detailed state￿nt of Fimncial Actiwti

St Wllfrld'5 Pre-school Rtwt of tht Trustse's For th¢ year ErA¢d 5th Ayll 2024 The Trustees present their report with th¢ Fimntiol Stot¢nnls of th¢ Charity for thc yeor ended 5th Ayil 2024. Th¢ Trust¢¢s 4dtypt¢d at their Annuol Ge￿ra1 Meetirg on the 6th October 2014 the proms10￿ of the Model Pre- school Leornir9 Constitution 2011. REFERENfE AND AtsA4llNISTrATIVE DEfAILS k¢9iStered churity TrJmber 1027964 PrlKlpol AddMIs 6rt¢r&onk Lane 6rrxrbank Hortford Northwi¢h Cheshire Trust¢•i Mri Swild Mrs S JGblir9 Mr$ S Cr099 Mrs C Pri¢stl Mrx E Moores Mr M Smith Mrs H Proctor Mri S Jervii CW8 IJW Irthynd•nt Exdmlmv 6riff in Ac<auntonts 6riflin Sui1¢ FIO Adelphi Mill 6rimshow Lar aollir4to Mocclesfield Cheshire 5KIO 51B sTrucruRE. 60VERNANCE AND MANAGEMEfvrr 60￿Mor4 DocuNnt The Charity controlled by 11¢ 6overniry Documenl. a Deed of Tr￿1. ard comtitutu an ￿￿n(OrpOrated Charity. The constitution was adopted gn Ilth October 1993 ￿ amerded on 17 September 2Q)l. Rlik Maw•rht The Trustees have a duty to Identify ond review the risks lo which the Charity is expostd aThl to eNur¢ appropriate controli or¢ in pla¢¢ to provide r¢osor¢bl¢ ￿lu￿1r￿¢ fjgoirdt fraud w error. OBJThES AND AcfivmES ObJe¢thY¥ ond Almi TO ¢nhan¢e the d¢¥¢lopm¢l ¢du<otion of <hildr¢n uThler Jtolutory school 09¢ by ¢n¢ouro9iw par¢nti to urd¢rxtard aré prowde for the Medi ol their children throu9h c•rnrnunity grouy. ON BEHALP OP THE BOAkts Tpust¢¢ 17th Octob•r 2024

St Wllfrld'i Prn-sehool Ird¢pErKl•nt Exomlmr's ft4￿rt to th¢ Trust¢¢s For tht yeor End&d 5th Ayll 2024 I report ON the o<counts for the year eThded 5th April 2024 set out on p29es three to St￿ •sw£t￿ A¢Spo￿￿bIlItI￿ of Trust441 ar#1 Examlmr Th¢ Charitys Trustees or¢ r¢sp•nsibl¢ for th¢ pr¢por¢ti¢n of iht a¢¢ounts. Th¢ Charitys Trustees considEr that on audit is not required for this y¢or lurd¢r Section 4312) of th¢ Chfjriti¢s Act 1993 (the 1993 A¢)I ord that an Irdeperdent exarniNLtion is re4uir¢d. ft is my respoNibility to., exarnim the occounts urd¢r Se¢tion 4313110) of h¢ 1993 Act to follow ihe procedure laid down in th¢ 6eKral Directi?n$ 91￿n by th¢ Cority Commission ItJThder Section 4317llbl of the 1993 Act) and tL¥ sldte whether particukr motters have Come lo my attention. Baxls of th ZrkkpThl•nt Exdmlmr'i Rlppt My examination was Éarried out in a¢c•rd4n¢e with the 6eKral Directions 9iwn by th¢ Chfjpity Comrnistsion. examimtion includes o review Gf the accouhtirg records kept by ih¢ Chority fjrd o ¢ompori%on 01 the dccounls presented with those records. Il also i￿ludeS consideration of ary Ur￿SUal it¢rn or dixclwuru In lh¢ oc¢ounts, ard s¢¢kiry ¢xplaNLlions from you ￿ Trustees £onccrniNJ ttry such matters. The procedur underlak¢n do not prowde all ihe ¢wden¢e ihat would b¢ reqU￿red in an audit, ard ton￿qUeNt[V I da not exprus on audit opiNon on the Yi¢w given by th¢ occounti. Zn&pr#hnt Exaffllmp. I Stot•m•nt rn conrrtctign with my ¢¥amiMli•n, no Ntt¢p ¢om¢ t• rny ott•ntlon. whlch gi￿ me r¢ooMbl¢ ¢au to b¢li¢v¢ that, in ary w￿l¢r1d1 aspect. th¢ requir¢ffK8nt• to k¢¢p o¢countir4 records in otcordante with Section 41 Of the 1993 Act, and to prepore accounts which accord wilh th¢ ac¢ounlit4 r¢corth ard to ¢ornply with th¢ accountir9 r¢quir¢m¢nts of the 1993 Act. ha¥* ntrt been mel.. or To which, in my opinion. attention should be drawn in ord¢r to ¢r&lc a proper urderstoThJirg of the accounts to b¢ r¢ach¢d. {2) 6rif fin AccountGnti 6rif fin 5uit¢, FIO Adelphi Mill 6rirnshaw Lor Bollir9t¢n, Ma¢cl¢sf i¢ld Cheshire SKIO 5J8 17th O¢t¢b•p 2024

St W11fr5d's Pre-school 5totement of Flnanclal Acth4tles Fw th ￿¢]￿ Erth 5th Awll 2024 VrNstrlGt Furas Pthrl¢tsd 2024 Total FuThls 2023 Totol Pu Incofftlr4 r4SQUK¢i Tn¢•mir4 wourw Irom ge￿r0¢d funds Voluntory In¢om¢ 112.239 112.239 103.448 InKstment Incoff Total InGomlw r•ioir¢ii 112.244 112,244 100.452 Oth¢r ￿￿rCel experded 99.501 99,JOI 101.738 12.743 12,743 (1.286) R•¢•Dclllotl•n of fvndi Totol fvrai &?0￿9h1 for*ord 41.273 1.632 42.905 H.191 Totol fvhdi carrlid forwapd 54.016 1,632 55.648 42.905 The notss part of t￿$¢ flnaKlol statsmtnts

St Wllfrld's Pr¢-Schoo1 Bala￿¢ Sheet Fop th4 yefjr Endtd 5th AwS12024 Uwutrletsd Fundi R¢strkt¢d Funds 2024 Total Fu 2023 Total Funds Not45 Flx•d Tar9ible assets Cupmnt Debtori C￿h ot btshk ord in hord 54.868 54,868 1,632 1,632 56.SCQ 56.5ts) 43,727 43,727 Cr•dltori Amounis fall￿r% due within om year 852 852 822 54.016 1.632 55.648 42,￿5 Total aiMtI l•ii Cwf•nt Ilobllltlli 54,016 1.632 [55.648 42.905 N•t ass•t 54.016 1.632 55.648 42,9Ce Pundg UN¢itrl¢t4d fu￿￿$ J4.016 41,273 ¢stri¢t¢d furd$ 1.632 1,632 rpt41 fvr 55.648 42,905 Th• flnaKlal ttal•m¢nt ¥Mr4 opy4wdd by th• board of Tvuth•i on th• 4th Nmmb•r 2024 ohd w•r• 119Md on 18th N•4wmb•r 2 Iti hholf by.. TTrJfft¢ Thq rths p•rf of flnorKlal statements

St Wllfrld's Pr¢-S¢hool NO￿ to th¢ Flnan¢lal Statements For th¢ y¢ar Er&d 5th Awll 2024 I. ACCOVWllNG POLZC£ES Aeeounllrg ¢OVhnW•n The firnnciol slttlements have been prepared urder the historicol cost convtntioh. and in occordance with the FIMnciol R¢portirg St¢Thl¢rds for SNll¢r Entiti¢s Iefft¢tI￿ Jonuory 2￿71. the Charilies Aci 1993 aTr the requireTr£niS of the 51otennt of Recamnnded Praclice, Accountir9 ard Reportir9 by Chorities. IrKomlrg r•Mwc•s All incomir9 r¢sour¢¢s or¢ in¢lvded ?n th¢ Stat¢rnent of Flmnciol Aeliwlies when the Charity is ltyolly ¢ntitl¢d tr ihE income ord the omount can be auontifizd wilh r£asoMbl accurocv. Expndilure is accounted for on an acepreciation li prowd¢d at ih¢ foloowir4 fjnrwl ral¢i in ¢rd¢r to writo off each asset over its u1￿ted ui¢f¢Jl lil¢ Play equipmenl Le￿¢hOld ExyThlilu Computer Equipment IOX on ¢ox 25% ors c￿1 Taxat￿￿ Th4 Charlty is ex¢mpt from lax on iti charitable activiliu. Furd theeountlry U￿¢StriCted funds can be used in accordonc with th¢ choritable abJ¢¢tiv¢i al h• dijcretion of th Tru¥1¢￿. Rutricted furrtli ¢ar only b¢ ui¢d for parti¢ukr rutrlcted purp￿￿ within ih¢ objecti of lh¢ Chority. A￿rIctl0￿ oris¢ when ip¢¢ifi¢d by the donor or when lurdi ve raii•d for particuhr r¢xtrict¢d purposffji. Further exphmtion of the Mture ord purpose of eo£h f is inclsJd¢d in th¢ noles to the fiMn¢iol ilatomentl. 2. ZNvesTMwf INCOME 2024 2023 Bank account inl¢r¢$t £5 £4 3. TRUSTEes PEMUNERATZON AND BENEpfTS Ther¢ w¢r¢ nc4 Trust¢¢< remuKration or other benefits for the y¢ar ¢rded 5th April 2024 N>r year tr￿￿ 5th April 2023. Trugts¢i' Eyns•s Ther¢ w¢r¢ no Trust¢¢s' expe￿¢S paid for The year erthd 5th April 2024.

St Wllfrld's Pre-school Notes to the Flnanclol StoteMnt5 - Contlivxd Por the ￿ar En&d 5th Ayll 2024 Staff Costs 2024 2023 Wogu salaries 71.091 73,523 Tar4Jlbl• Flx*d Asiits Ploy Equlpm•nt & L•w¢hold Impr9￿meNtS omput Equlpm•nt T•t411 Co AS at 6th April 2023 Additio 19,396 13,771 33,167 Ai at 5th Ayll 2024 19.396 13,771 35.167 ts•y•clatlon As ot 6th April 2023 Chor9e for th¢ year 19,396 13,nl 33,167 Ai at 5th Aprll 2024 19.396 13.771 33.167 N•t Mook Valu• Ai at 5th Aprll 2024 Ax at 5th Aprll 2023 D•btoN.' Amounti falllry d Wlthlh yiap 2024 2023 Other debtori ¢r¢dltorJ'. Amounts falllw (fv wlthln •M y••r 2024 2023 Oth¢r creditors Ad¥onc¢d F 852 822 852 822

St Wllfrld's p￿-￿￿￿oI Not¢% to the Flnonclal Statements - c•ntlr•Jed For the yefjr Ended 5th Aprll 2024 In Fundi AT 00.04.2023 N•t MMNnT In Fun At 05.04.2024 U￿1trkttd Fyndi 6er¢rol Fu￿￿$ 41,273 12.743 54,016 F¢•¥trl¢t•d Puhdl Th¢ Wilfr¢d Beor FUTr 1.632 1.632 T•tsl fvndi 42.905 12.743 55. N¢t T￿￿￿￿•nt 6Th fvrdi IKlu&d In th• or• •1 f•llpwi'. Incoml Eynd•d ID Pur411 Vrrtfftl¢tsd Fudi 6•Mpal Pundi 112,244 99.JOI 12.743 Total fv 112.244 99,501 12.743 The General Fund repruenti the uNestricted luThJs of ihe Charity, which are Mt dui9Mled for p2rticular Purp￿￿. Th¢ Wilfr¢d B¢or Furd represenis furKls for th¢ r¢xtri¢t¢d us¢ of asxistirg the pla¢emenl of children with 1￿ClaI$ Meds or iufferir9 hardship.

St Wllfrld's Pr¢-&h401 D¢toll•d Stat•m¥ht of Flnon¢lal A¢tfvltl For th4 y•or Ended 5th Ayll 2024 2024 2023 Ine•mlng R•iaure•i Voluirtary Inco 6ronts F¢¢1 ond SM¢kJ Fundir9 Milk Ae¢¢ipts Other Incorn¢ 19.138 91,217 157 1.727 112.239 29,119 69,04J 172 2.112 I(￿.448 Bank account interut Total lrtomlr4 r¢iowc•i 112.244 ICQ.452 sou￿￿ •xp•n&d Support ¢0sts'. 51aff costs. Inf ludiry ¢mplwrs' MlioMI Insuran¢¢ [￿Ura￿e 51atlOKry Grd admiwitratio 5undri Furniture, nursery and garden k¢pairs and fI¢￿wo1$ Yroinir9 Costs roys Eguipmenl Leases liwties malerial costi Dinr¢r. sTrJck ard fruit Uniforms Milk Speech Th<ropv A£counlancy f¢ Compuler tosls Cl¢onirq malerial Pl￿ eguipffnt depr¢¢ialion Cornpuler equipment d¢pr¢ciotion Subgcriplian£ and domtions 71,091 938 73,523 891 202 2,590 64 570 70 302 20,CtsJ 471 26 2.825 19 128 137 20.C 539 162 880 79) 852 1.543 292 822 1.062 231 125 T•tol 8xpe￿d 99.501 101.738 Not XrKom*1(w•ndlfvr•) 12.743 (1.2861