St Andr￿$ pr84chool
Report ofthe Tru8tees for the Year Ended 31 Deoomber 2023
The trustees present their report with the financial ststements of the charity for the year ended
31 December 2023. The trustees have adopted the provision8 of Accountlng and Reporting by
Charlties: Statement of Recommended Practice applicable to charlties preparlng thelr accounts
in accordance wlth the Financial Reportlng Stsnd8rd appilcable In the United Kingdom
Accounting Standards (Unlted Klngdom Generally Accepted Accounting Pr8Ctlce).
OBJECTIVESAND ACTMTIES
ObJo¢tlves and alm8
1. We are a communlty pre-schooland we are allowed tOC8terwlthln the ratlo ofthe Same rooms
8IIoc8ted for the use of the pre•school.
2. We operate In the mornlng and part afternoon between 8.OOam4.00pm term tlme only.
3. We recelve 15 hours fundingfor8omeM)-year-olds and 15130 hours fundlngfor 3-Syearold8.
4. We also rely on fund-ralslng actfvltles. We operats under the Pre•School Le8rnlng Alll8nce
Guldelines and are Snsured by them.
Th18 childcare 88rvlc8 8dheres to the Of3ted Earty Year8 Found8tlon stsg8 Framework, Pollcles
and Procedures.
Th18 community pre-school 8UPPOrts parentslcarers who wish to go back to work and need
8fford8ble chlidcare whlch Is also subsldlsed by the Government.
Publlc beneflt
Trusteeslcommittee members have regard for the Ch8rlty Commisslon3 guldance on publlc
benefft at our meetlngs. The focus of our 8Ctlvltles remalns for the care of young children under
the guidelines and reglstratlon under the Pre-school LeamlngAlliance and Otsted.
We cater for children aged between 18 month8 - 5 years In compuance wlth the Eerly Years
Foundatlon Stage Curriculum with regards to welfare, safeguarding. policies and procedure
requlrements while maintaining close partnership8 With parentslcarers.
ACHIEVEMENT AND PERFORMANCE
Charltable actlvltles
1. We advertise widelyand continue to galn more attention.
2. We have more tM>ye8r oldsjolnlng u8.
3. We have had 8 'Good' Judgement in November 2023 by Ofsted In respect of the ser4lce we
provlde forchildren.

Fundral8lng actlvltles
We had 8 fund-raisingday, sponsored work, we continueto do regularcake sales. and held fancy
dress parties to support our fund raising activitles
FINANCIAL REVIEW
Reserves polley
We wlll u88 excess reserve to replenlsh resources, equlpment end tske the chSLdren out on trlp8
Fund8 In dellclt
None
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng documont
The charlty 18 controlled by It8 governlng document, a deed of trust 8nd constltute8 an
unlncorporated charlty.
Constltutlon adopted 2013
Addltlonalgovernance
We work cLosely wlth the Pre-school Learning AllS8nce and our Insurance cover18 wlth them. We
adhere to all thelr pollcles and procedures and1Skewise allwho are 8ffSllated wlth the pre-school.
We have Implemented allthe requlrements of the GDPR In complSance wlth the 1998 Act.
Charlty con8tltutlon
Deed of Trust
Recrultmont and appolntment of new tru8tee8
Elected by p8rents/carer8 of the pre-school 8nnu8lly.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number: 1032082
Princlpal addre88
St Andrew's Church
Lynford Garden's
Edgware
HA8 8TZ

Chalrperson
R BouLton
Trustees
N Thakur
J Grace
L Porter
C Taylor
REFERENCE AND ADMINISTrATIVE DETAILS
Indopondent Examlnor
Jebarson Wllllam ACCA
Amlty Accountants
04 Whltchurch Parade
Whitchurch Lane
Edg4V8re
Middlesex
HA8 6LR
Approved by order of the board of trustees on .....
behalf by:
and slgned on It8
N Thakur

St Andre￿$ Pre Sthool
Charlty No. 1032082
Trustees, Report and Unaudited Accounts
31 De￿rnber 2023

St Andrew's Pre Sthool
Trustees Annual Report
The trustees present their report with the unaudited financlal statements of the charity for the year ended
31 December 2023.
REFERENCE AND ADMINisfRATIVE DETAILS
Charity No. 1032082
Trustees
The followln8 trustees Se￿ed durln8 the year
J. Grace
L. Porter
C. Taylor
N. Thakur
Key Management Personnel
Chalr
Accountants
R Boulton
Amlty Accountants
4 WhStchurch Parade
Whltchurch Lane
Edgware
HA8 6LR
Statement of tru5tses' resPOn￿bIlItIeS In relatlon to the finandal ststements
The charlty trustees are responsible for preparln8 a trustees, annual report and flnanclal statements In
accordance wlth applicable law and United Kingdom Accountin8 Standards {United Kln8dom Generally
Accepted Accounting Practlce).
The trustees are responslble for keepin8 proper accounting records that dlsclose wlth reasonable accuracy at
any tlme the flnanclal posftlon of the charity and to enable them to ensure that the financlal statements
comply wlth the Charltles Act 2011. the appllcable Charltles (Accounts and Reports) Re8ulatlons, and the
provislons of the Trust deed. The Trustees are also responslble for safe8uardlng the assets of the charfty and
hence takln8 reasonable steps for the preventlon and detection of fraud and other Irregularltles.
Signed on behalf of the charlvs trustees
N. Thakur
Trustee
25 October 2024
Page I

St Amdrew's Pre School
Independent Examlners Report
Independent Examlnerfs Report to the trurtees of St Andrews Pre School
I report to the trustees on my examlnatlon of the financial statements of St Andrew's Pre School for the year
ended 31 December 2023.
Responslblllties and basls of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordan
wlth the requirements of the Charities Act 2011 {'the Act,).
I report in respert of my exarnination of the charlty's financial statements carrled out under section 145 of
the 2011 Act and in carrying out my examlnation I have followed all the applicable Dlrections glven by the
Charity Commlsslon under section 145{5){b) of the Act.
Independent examlner's statement
I have completed my examination. I can conflrm that no materlal matters have come to my attention In
connectlon wlth the examlnation giving me cause to believe that in any material respect:
the accounting records were not kept In respect of the charlty as required by section 130 of the Act: or
• the financial statements do not accord with those records; or
• the financial statements do not comply with the applicable requirements Con￿rning the form and
content of financial statements set out in the Charities {Accounts and Reports) Regulatlons 2008 other
than any requSrement that the financial statements glve a *rue 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 connertion with the examlnation to which
attentlon should be drawn in this report In orderto enable a proper understanding of the financlal
statements to be reached.
Jebarson William ACCA
Amity Accountants
4 Whltchurch Parade
Whltchurch Lane
Edgware
HA8 6LR
25 October 2024
Page 2

St Andrew's Pre School
Statement of Flnanclal Actlvities
for the year ended 310ecember 2023
Unre5trlcted
funds Total funds Totsl funds
2023
2023
2022
Notes
Income and endowments
from:
Donatlons and legacles
Other tradlng actlvltles
Investments
105,875
32,921
314
105,875
32,921
314
103,427
22,395
297
Total
139,110
139,110
126,119
Expendlture on:
Other
120,540
120,540
120,540
110,321
Total
120,540
110,321
Net 8alns on Investments
Net Income
18,570
18,570
15,798
Transfers between funds
Net Income before other
8alnslllosses)
18,570
18,570
15,798
Other 88ln$ and losses
Net movement In funds
18,570
18,570
15,798
Reconclllatlon of funds:
Total funds brought forward
50,474
50,474
34,676
Total funds carrled forward
69,044
69,044
50,474
Page 3

St Andrew's Pre School
Balance Sheet
at 31 December 2023
Charfty No. 1032082
2023
2022
Current assets
Debtors
Cash at bank and in hand
23,780
46,075
69,855
(811)
69,044
16,776
36,518
53,294
{2.820)
50,474
Credltors: Amount falling due withln one year
Net current assets
Total assets less Current liabilities
69,044
50,474
50.474
Net assets exdudlng penslon asset or Ilability
69,044
Total net assets
69,044
50,474
The funds of the charlty
Restricted funds
Unrestrfcted funds
General funds
io
io
69,044
50,474
69,044
50,474
Reserves
io
Total funds
69,044
50,474
Approved by the trustees on 25 October 2024
And slgned on their behalf by:
N. Thakur
Trustee
25 October 2024
Page 4

St Andrew's Pre School
Notes to the Accounts
for the year ended 31 December 2023
l Accountlng policies
Basis of preparatlon
The financial statements have been prepared in accordance wlth Statement of Recommended Practice:
Accountlng and Reporting by Charlties preparing thelr accounts in accordance with the Flnancial
Reporting Standard applicable in the UK and Republlc if Ireland {FRS 1021 tssued on 16 July 2014 and the
Flnancial Reporting Standard applicable in the Unlted Kingdom and Republlc of Ireland (FRS 102) and the
Charities Art 201L
Change In basls of accounting or to prevlous accounts
There has been no change to the accounting policies (valuation rules and method of accountlnB) since
last year and no changes have been made to accounts for prevlous years.
Fund accountlng
Unrestricted funds These are avallable for use at the dlscretk)n of the trustees In furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestrlcted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Deslgnated funds
Revaluatlon funds
Restricted funds
Income
Recognltlon of
Income
Income is included In the Statement of Flnanclal Actlvltles (SOFA) when the charfty
become5 entitled to, and virtually certain to recefve, the income and the amount of
the income can be measured with sufficient reliability.
Incorne with related Where income has related expendSture the Income and related expenditure is
expenditUTe
reported gross in the SOFA.
Donations and
legacie5
Voluntary Income received by way of grants, donatlons and gifts is included In the
the SOFA when receivable and only when the Charity has uncondltional entltlement
to the income.
Tax reclaims on
Income from tax reclaims is included In the SOFA at the same tlme as the
donations and glfts glft/donation to which it relates.
Donated Ser￿Ice5
These are only included in income (with an equivalent amount in expenditure)
and facilities
where the beneflt to the Charlty Is reasonably quantifiable, measurable and
materlal.
Volunteer help
The value of any volunteer help received is not included In the accounts.
Investrnent income This Is Included In the accounts when receivable.
Gains/(losses) on
This includes any gain or loss resutting from revaluing Investments to market value
revaluation of fixed at the end of the year.
assets
Galns/(losses) on
investment assets
This includes any gain or loss on the sale of investments.
Page 5

St Andrew's Pre School
Notes to the Accounts
Expendlture
Recognitlon of
expenditure
Expendlture is recognised on an a¢crua15 basls. Expendlture Includes any VAT whlch
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expendlture on
These comprlse the costs assoclated with attractlng voluntary Income, fundTatslng
raislng funds
tradlng costs and investment management costs.
Expendlture on
These comprise the costs Incurred by the Charlty In the dellvery of its activltles and
charltable actlvltles services In the furtherance of Its objects. Includlng the rnaklng of grants and
governance costs.
All grant expendlture Is accounted for on an actual paid basls plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
pald.
These Include those costs assoclated wlth meetln8 the constitutSonal and statutory
requlrements of the Charlty, Includln8 any audwlndependent examlnatlon fees,
costs Ilnked to the strate8lc management of the Charlty, together wlth a share of
other admlntstratlon costs.
Other expendlture These are support Costs not allocated to a partlcular actlvlty.
Grants payable
Governance Costs
Trade and other debtors
Trade and other debtors are reco8nlsed at the settlement amount due after any trade dlscount offered,
Prepayments are valued at the amount prepald net of anytrade dlscounts due.
Trade and other credltors
Short term credltors are measured at the transactlon prlce. Other credltors and provlslons are recognlsed
where the charlty has a present obllgatlon resultlng from a past event that wlll probably result In the
transfer of funds to a thlrd party and the amount due to settle the obll8atlon can be measured or
estimated rellably. Credltors and provlslons are normally recognlsed at thelr settlement amount after
allowlng for any trade dlscounts due.
Penslon costs
The charlty operates a deflned contrlbutlon plan for Its employees. A deflned contrlbutlon planls a
penslon plan under whlch the charlty pays flxed contrlbutlons Into a separate entlty. Once the
contrlbutlons have been paid the charlty has no further payrnents obllgatlons. The contrlbutlons are
recognlsed as expenses when they fall due. Amounts not pald are shown Sn accruals In the balance sheet.
The assets of the plan are held separately frorn the charlty In Independently admlnlstered funds.
Page 6

St Andrew's Pre School
Notes to the Accounts
2 Statement of Flnandal Pthvltles- prlor year
Unrestrlcted
funds Total funds
2022
2022
Income and endowments from:
Donatlons and le8acles
Other tradin8 actlvltles
Investments
103.426
22,397
272
103,426
22.397
272
Total
126,095
126,095
Expendlture on:
Other
110,321
110,321
Total
110321
110,321
Net Income
15.774
15,774
Net Income before other
8olnsl(losses)
Other galns and losses:
Net movement In funds
15,774
15,774
15,774
15.774
Reconclllatlon of lunds:
Total funds brought forward
Total funds carrfed forward
34,701
34,701
50,475
50,475
3 Income from donatlons and le8acles
Unrestrfrted
Total
Total
2022
2023
105,875
IOS.875
105.875
105,875
103,427
103,427
4 Income from other trad5ng actlvltles
Unrestrfcted
Total
2023
Total
2022
32,921
32,921
32,921
32,921
22,395
22,395
S Income from Investments
Unrestricted
Total
2023
Total
2022
Deposit account interest
314
314
297
314
314
297
Page 7

St Andrew's Pre School
Notes to the Accounts
6 Other expendfture
Unrestrkted
Total
Totsl
2022
2023
Other resources expended
Bank loan and overdraft
interest payable
Employee costs
Motor and travel costs
2,410
2,410
2,189
330
86,877
86,877
77,664
532
Premises costs
21,956
7,677
1.620
120,540
21,956
7.677
1,620
120.540
22,049
6,452
1,105
110,321
General administrative costs
Legal and professional costs
7 Staff costs
2023
83.090
1.378
1,727
86.195
2022
74.336
1,259
1.553
77.148
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60.000.
8 Debtors
2023
2022
Trade debtors
23,780
23,780
16,776
16,776
9 Creditors:
amounts falling due wtthln one year
2023
2022
Trade credito
811
2,820
2,820
811
10 Movement In funds
Incoming
resources
At31
December
2023
rincluding
other
At l January 8alns/losses
2023
Resources
expended
Restrfcted funds:
Unrestrlcted funds:
General funds
50.474
139.110
(120,540)
69,044
Totsl funds
50.474
139,110
(120.540)
69.044
Page 8

St Andrew's Pre Sthool
Notes to the Accounts
11 Analysls of net assets between fund5
Unrestrlcted
funds
Total
Net current assets
69.044
69,044
69,044
69,044
12 Reconclllatlon of net debt
At31
December
2023
At l January
2023
Cash flows
Cash and cash equivalents
36,518
36,518
9,557
9,557
46,075
46,075
Net debt
36,518
9,557
46,075
13 Commltments
Operotlng lease commftments
Annual commltments under non-cancellable operatlng leases are as follows:
2023
land and
bulldlngs
2023
2022
Land and
bulldln8s
2022
Other
Other
Operatlng leases wlth explry date:
Penslon commltments
2023
2022
The penslon cost charge to the charlty
amounted to:
1,727
1,553
Page 9

St Andrew's Pre School
Detslled Statement of Flnanclal Actlvities
for the year ended 31 December 2023
Unrestricted
funds Total funds Total funds
2023
2023
2022
Income and endowments from:
Donatlons and legacles
105,875
105,875
105,875
105,875
103,427
103,427
Other tradln8 actlvltles
32,921
32,921
32,921
32,921
22,395
22,395
Investments
Deposlt account Interest
314
314
314
314
297
297
Totsl Income and endowments
139,110
139,110
126,119
Expendlture on:
Other expenditure
Other resources expended
2,410
2,410
2,189
330
Interest payable
2,410
2,410
2,519
Employee costs
Salarleslwages
Employer's NIC
Penslon costs
Staff tralnlng
83,090
1,378
1,727
682
83,090
1,378
1,727
682
86,877
74.336
1,259
1,553
516
77,664
532
532
86,877
Trnvel and subslstence
Premlses costs
Rent
Cleanlng
Repairs and malntenance
21.841
21,841
21.660
22
115
21,956
115
21,956
367
22,049
General admlnlstratlve costs.
Includln8 depreclatlon and
amortisation
Insurance
Postage and statlonery
Subscriptlons
Sundry expenses
Telephone, fax and broadband
55
4,056
2,894
55
4,056
2,894
86
3,413
2,313
667
667
7,677
7.677
6,452
Legal and professional costs
Page 10

St Andrew's Pre Sthool
Detalled Statement of Flnancial Actlvltles
Accountancy and bookkeeping
1,620
1,620
1.620
1,620
1,105
1,105
Total of expendlture of other costs
Total expendlture
Net 8ains on investments
120,540
120,540
110,321
120.540
120.540
110,321
18,570
18.570
15.798
Net Income
Net Income before other
galnslllosses)
Other Gains
18,570
18,570
15,798
Net movement In funds
18,570
18,570
15,798
Reconclllatlon of funds:
Total funds brought forward
50,474
50,474
34,676
Totsl fund5 carrled forward
69,044
69,044
50,474
Page 11

St Andrew's Pre Sthool
Independent Examiners Report
Independent ExamIne￿5 Report to the trustees of St Andrews Pre Sthool
I report to the trustees on my examination of the financial statements of St Andrew's Pre School for the year
ended 31 December 2023.
RespO￿lbilItieS and basls of report
As the charitvs trustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 2011 {*he Act,).
I report in respect of my examination of the charlty's financial statements carrled out under section 145 of
the 2011 Att and in carying out my examlnation I have followed all the applicable Directions glven by the
Charity Commission under sertion 14515){b) of the Act.
Independent examlner's statement
I have completed my examination. I can confirni that no mater6al matters have come to my attentlon In
connettlon wlth the examination giving me cause to belEve that in any material respect:
the accounting records were not kept In respect of the charlty as required by section 130 of the Act. or
• the financial statements do not accord wlth those records. or
• the financial statements do not comply with the applicable requirements concerning the form and
content of financial statements set out in the Charities {A¢counts and Reports) Re8ulatlon5 2008 other
than any requlrement that the financial statements glve a *rue 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 examlnation to which
attentlon should be drawn In this report in order to enable a proper understanding of the financlal
statements to be reached.
Jebarson William ACCA
Amity Accountants
4 Whitchurch Parade
Whitchurth Lane
Ed8ware
HA8 6LR
25 October 2024
Page 2