REGISTERED CHARITY NUMBER: 1027964
St Wilfrid's Pre-School Report of the Trustees and Unaudited Financial Statements for the year ended 5th April 2025
St Wilfrid's Pre-School Contents of the Financial Statements For the year Ended 5th April 2025
| Page | |
|---|---|
| Report of the Trustees | 1 |
| Independent Examiner's Report | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 to7 |
| DetailedStatementofFinancialActivities | 8 |
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St Wilfrid's Pre-School
For the year Ended 5th April 2025
Report of the Trustee's
The Trustees present their report with the Financial Statements of the Charity for the year ended 5th April 2025. The Trustees adopted at their Annual General Meeting on the 6th October 2014 the provisions of the Model PreSchool Learning Constitution 2011.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity number 1027964
Principal Address Trustees Greenbank Lane Mrs S Wild Greenbank Mrs S Jobling Hartford Mrs S Cragg Northwich Mrs H Proctor Cheshire cw8 1JW Miss L Bell Mrs M Lloyd Miss N Carr Independent Examiner Mrs S Jervis Griffin Accountants Griffin Suite F10 Adelphi Mill Grimshaw Lane Bollington Macclesfield Cheshire SK10 538
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The Charity is controlled by the Governing Document, a Deed of Trust, and constitutes an unincorporated Charity.
The constitution was adopted on 11th October 1993 as amended on 17 September 2001.
Risk Management
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud or error.
OBJECTIVES AND ACTIVITIES
Objectives and Aims
To enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups.
ON BEHALF OF THE BOARD
Trustee
14/11/2025
St Wilfrid's Pre-School
Independent Examiner's Report to the Trustees For the year Ended 5th April 2025
I report on the accounts for the year ended 5th April 2025 set out on pages three to seven.
Respective Responsibilities of Trustees and Examiner
The Charity's Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under Section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is required.
It is my responsibility to:
-
examine the accounts under Section 43(3)(a) of the 1993 Act
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to follow the procedure laid down in the General Directions given by the Carity Commission (under Section 43(7)(b) of the 1993 Act) and
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to state whether particular matters have come to my attention.
Basis of the Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention.
(1) which gives me reasonable cause to believe that, in any material aspect, the requirements
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to keep accounting records in accordance with Section 41 of the 1993 Act, and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act.
have not been met: or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Griffin Accountants
Griffin Suite, F10 Adelphi Mill Grimshaw Lane Bollington, Macclesfield Cheshire
SK10 5JB
17th October 2025
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St Wilfrid's Pre-School
Statement of Financial Activities
For the year Ended 5th April 2025
| Unrestricted | Restricted | 2025 | 2024 | ||
|---|---|---|---|---|---|
| Funds | Funds | Total Funds | Total Funds | ||
| £ | £ | £ | £ | ||
| Notes | |||||
| Incoming resources | |||||
| Incoming resources fromgenerated | |||||
| funds | |||||
| Voluntary Income | 122,667 | = | 122,667 | 112,239 | |
| Investment Income | 2 | 2 | - | 7 | 5 |
| Total incoming resources | 122,674 | - | 122,674 | 112,244 | |
| Resources expended | |||||
| Other resources expended | 110,915 | - | 110,915 | 99,501 | |
| Net incoming resources | 11,759 | - | 11,759 | 12,743 | |
| Reconciliation of funds | —— | ||||
| Total funds brought forward | 54,016 | 1,632 | 55,648 | 42,905 | |
| Totalfundscarriedforward | 65,775 | 1,632 | 67,407 | 55,648 |
The notes part of these financial statements
St Wilfrid's Pre-School
Balance Sheet
For the year Ended 5th April 2025
| Unrestricted | Restricted | 2025 | 2024 | ||
|---|---|---|---|---|---|
| Funds | Funds | Total Funds | Total Funds | ||
| £ | £ | £ | £ | ||
| Notes | |||||
| Fixed assets | |||||
| Tangible assets | 5 | - | - | z | - |
| Current assets | |||||
| Debtors | 6 | - | - | - | - |
| Cash at bank and in hand | 66,657 | 1,632 | 68,289 | 56,500 | |
| 66,657 | 1,632 | 68,289 | 56,500 | ||
| Creditors | |||||
| Amounts falling due within oneyear | 7 | 882 | - | 882 | 852 |
| Net current assets | 65,775 | 1,632 | 67,407 | 55,648 | |
| Total assets less | |||||
| Current liabilities | 65,775 | 1,632 | 67,407 | 55,648 | |
| Net asset | 65,775 | 1,632 | 67,407 | 55,648 | |
| Funds | |||||
| Unrestricted funds | 8 | 65,775 | 54,016 | ||
| Restricted funds | 8 | 1,632 | 1,632 | ||
| Totalfunds | 67,407 | 55,648 |
The financial statement were approved by the Board of Trustees on the 14th November 2025 and were signed on 2ist November its behalf by:
Trustee
The notes part of these financial statements
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St Wilfrid's Pre-School Notes to the Financial Statements For the year Ended 5th April 2025
1, ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standards for Smaller Entities (effective January 2007), the Charities Act 1993 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracv.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under heading that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources
Tangible Fixed Assets
Depreciation is provided at the foloowing annual rates in order to write off each asset over its estimated useful life
Play equipment and Leasehold Expenditures 10% on cost Computer Equipment 25% on cost
Taxation
The Charity is exempt from tax on its charitable activities.
Fund accounting
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. Restrictions 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 the financial statements.
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|---|---|---|---|
|2.|INVESTMENT|INCOME|
|2025|2024|
|£|£|
|Bank account|interest|£7|£5|
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3. TRUSTEES REMUNERATION AND BENEFITS
There were no Trustees’ remuneration or other benefits for the year ended 5th April 2025 nor year ended 5th April 2024.
Trustees’ Expenses
There were no Trustees’ expenses paid for the year ended 5th April 2025.
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St Wilfrid's Pre-School
Notes to the Financial Statements - continued For the year Ended 5th April 2025
Staff Costs
| 4 | Staff Costs | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Wages and salaries | 82,807 | 71,091 | ||
| 5 | Tangible Fixed Assets | |||
| Play Equipment | ||||
| & Leasehold | Computer | |||
| Improvements | Equipment | Totals | ||
| Cost | £ | £ | £ | |
| As at 6th April 2024 | 19,396 | 13,771 | 33,167 | |
| Additions | « | - | . | |
| As at 5th April 2025 | 19,396 | 13,771 | 33,167 | |
| Depreciation | ||||
| As at 6th April 2024 | 19,396 | 13,771 | 33,167 | |
| Charge for the year | “ | = | . | |
| As at 5th April 2025 | 19,396 | 13,771 | 33,167 | |
| Net Book Value | ||||
| As at 5th April 2025 | ss | - | . | |
| As at 5th April 2024 | - | - | = | |
| 6 | Debtors: Amounts falling due | |||
| within one year | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Other debtors | * | = | ||
| 7 | Creditors: Amounts falling due | |||
| within one year | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Other creditors | 882 | 852 | ||
| Advanced Fees | - | = | ||
| 882 | 852 |
7
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St Wilfrid's Pre-School
Notes to the Financial Statements - continued For the year Ended 5th April 2025
| Movement in Funds | |||
|---|---|---|---|
| At | Net Movement | At | |
| 06.04.2024 | In Funds | 05.04.2025 | |
| Unrestricted Funds | £ | £ | £ |
| General Funds | 54,016 | 11,759 | 65,775 |
| Restricted Funds | |||
| The Wilfred Bear Fund | 1,632 | - | 1,632 |
| Total funds | 55,648 | 11,759 | 67,407 |
| Net movement in funds included in the | |||
| above are as follows: | |||
| Incoming | Resources | Movement | |
| Resources | Expended | In Funds | |
| Unrestricted Fuds | |||
| General Funds | 122,674 | 110,915 | 11,759 |
| Totalfunds | 122,674 | 110,915 | 11,759 |
The General Fund represents the unrestricted funds of the Charity, which are not designated for particular purposes.
The Wilfred Bear Fund represents funds for the restricted use of assisting the placement of children with specials needs or suffering hardship.
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| St Wilfrid's Pre-School | ||
|---|---|---|
| Detailed Statement of Financial | Activities | |
| For the year Ended 5th April | 2025 | |
| 2025 | 2024 | |
| £ | £ | |
| Incoming Resources | ||
| Voluntary Income | ||
| Grants | - | . |
| Feesand Snacks | 12,745 | 19,138 |
| Funding | 104,645 | 91,217 |
| Milk Receipts | 250 | 157 |
| Other Income | 5,027 | 1,727 |
| 122,667 | 112,239 | |
| Investment Income | ||
| Bank account interest | 7 | 5 |
| Total incoming resources | 122,674 | 112,244 |
| Resources expended | ||
| Support costs: | ||
| Staff costs, including employers’ national insurance | 82,807 | 71,091 |
| Insurance | 1,041 | 938 |
| Stationery and administration | 71 | 45 |
| Sundries | 2,612 | 2,825 |
| Furniture, nurseryand garden | - | - |
| Repairs and Renewals | 512 | 19 |
| Training costs | 240 | 128 |
| Toys and Equipment | 221 | 137 |
| Leases | 20,000 | 20,000 |
| Activities and material costs | 189 | 539 |
| Dinner, snack and fruit | 135 | 162 |
| Uniforms | - | - |
| Milk | 863 | 880 |
| Speech Therapy | - | - |
| Accountancy fees | 882 | 852 |
| Computer costs | 997 | 1,543 |
| Cleaning material | 295 | 292 |
| Playequipment depreciation | 7 | * |
| Computerequipment depreciation | = | zt |
| Subscriptions and donations | 50 | 50 |
| Total resources expended | 110,915 | 99,501 |
| NetIncome/(expenditure) | 11,759 | 12,743 |
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