St Andrew's pre-school
Report of the Trustees for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
OBJECTIVES AND ACTIVITIES
Objectives and aims
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We are a community pre-school and we are allowed to cater within the ratio of the same rooms allocated for the use of the pre-school.
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We operate in the morning and part afternoon between 8.00am-4.00pm term time only.
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We receive 15/30 hours funding for 18 months - 4 year olds.
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We also rely on fund-raising activities. We operate under the Pre-School Learning Alliance Guidelines and are insured by them.
This childcare service adheres to the Ofsted Early Years Foundation Stage Framework, Policies and Procedures.
This community pre-school supports parents/carers who wish to go back to work and need affordable childcare which is also subsidised by the Government.
Public benefit
Trustees/committee members have regard for the Charity Commissions guidance on public benefit at our meetings. The focus of our activities remains for the care of young children under the guidelines and registration under the Pre-School Learning Alliance and Ofsted. We cater for children aged between 18 months - 4 years in compliance with the Early Years Foundation Stage Curriculum with regards to welfare, safeguarding, policies and procedure requirements while maintaining close partnerships with parents/carers.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
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We advertise widely and continue to gain more attention.
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We have more two year olds joining us.
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We have had a 'Good' judgement in November 2023 by Ofsted in respect of the service we provide for children.
Fundraising activities
We had a fund-raising day and we continue to do some Coffee mornings to support our fund raising activities.
FINANCIAL REVIEW
Reserves policy
We will use excess reserve to replenish resources, equipment and take the children out on trips
Funds in deficit
None
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Constitution adopted 2013
Additional governance
We work closely with the Pre-School Learning Alliance and our insurance cover is with them. We adhere to all their policies and procedures and likewise all who are affiliated with the preschool. We have implemented all the requirements of the ICO and GDPR and in compliance with the 1998 Act.
Charity constitution
Deed of Trust
Recruitment and appointment of new trustees
Elected by parents/carers of the pre-school annually.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number: 1032082
Principal address
St Andrew's Church Lynford Garden's Edgware HA8 8TZ
Chairperson
R Boulton
Trustees
N Thakur J Grace L Porter C Taylor
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Jebarson William ACCA Amity Accountants 04 Whitchurch Parade Whitchurch Lane Edgware Middlesex HA8 6LR
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..............................................................
N Thakur
St Andrew's Pre School
Charity No. 1032082
Trustees' Report and Unaudited Accounts
31 December 2024
St Andrew's Pre School Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1032082
Trustees
The following trustees served during the year:
R. Boulton J. Grace
L. Porter
C. Taylor
N. Thakur
Key Management Personnel
Chair R. Boulton
Accountants
Amity Accountants 4 Whitchurch Parade Whitchurch Lane Edgware HA8 6LR
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
R. Boulton Trustee 13 October 2025
Page 1
St Andrew's Pre School Independent Examiners Report
Independent Examiner's Report to the trustees of St Andrew's Pre School
I report to the trustees on my examination of the financial statements of St Andrew's Pre School for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements 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(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 this report in order to enable a proper understanding of the financial statements to be reached.
Jebarson William ACCA Amity Accountants 4 Whitchurch Parade Whitchurch Lane Edgware
HA8 6LR 13 October 2025
Page 2
St Andrew's Pre School Statement of Financial Activities
for the year ended 31 December 2024
==> picture [494 x 122] intentionally omitted <==
----- Start of picture text -----
Unrestricted
funds Total funds Total funds
2024 2024 2023
Notes £ £ £
Income and endowments
from:
Donations and legacies 3 141,818 141,818 105,875
----- End of picture text -----
| Other trading activities 4 Investments 5 Total Expenditure on: Other 6 Total Net gains on investments Net income Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
8,371 | 8,371 | 32,921 |
|---|---|---|---|
| 297 | 297 | 314 | |
| 150,486 | 150,486 | 139,110 | |
| 145,202 | 145,202 | 120,540 | |
| 145,202 | 145,202 | 120,540 | |
| - | - | - | |
| 5,284 | 5,284 | 18,570 | |
| - | - | - | |
| 5,284 | 5,284 | 18,570 | |
| 5,284 | 5,284 | 18,570 | |
| 69,044 | 69,044 | 50,474 | |
| 74,328 | 74,328 | 69,044 | |
Page 3
St Andrew's Pre School Balance Sheet
at 31 December 2024
| at 31 December 2024 St Andrew's Pre School Balance Sheet |
|||
|---|---|---|---|
| Charity No. 1032082 | 2024 | 2023 | |
| £ | £ | ||
| Current assets | |||
| Debtors | 8 | 15,165 | 23,780 |
| Cash at bank and in hand | 60,229 | 46,075 | |
| 75,394 | 69,855 | ||
| Creditors:Amount falling due within one year | 9 | (1,066) | (811) |
| Net current assets | 74,328 | 69,044 | |
| Total assets less current liabilities | 74,328 | 69,044 | |
| Net assets excluding pension asset or liability | 74,328 | 69,044 | |
| Total net assets | 74,328 | 69,044 | |
| The funds of the charity | |||
| Restricted funds | 10 | ||
| Unrestricted funds | 10 | ||
| General funds | 74,328 | 69,044 | |
| 74,328 | 69,044 | ||
| Reserves | 10 | ||
| Total funds | 74,328 | 69,044 |
Approved by the trustees on 13 October 2025
And signed on their behalf by:
R. Boulton Trustee 13 October 2025
Page 4
St Andrew's Pre School Notes to the Accounts
for the year ended 31 December 2024
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Income
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets
Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 5
St Andrew's Pre School Notes to the Accounts
Expenditure
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Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
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Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
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Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
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Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
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Other expenditure These are support costs not allocated to a particular activity.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
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St Andrew's Pre School
Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Other trading activities Investments Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies 4 Income from other trading activities 5 Income from investments |
Unrestricted £ 141,818 141,818 Unrestricted £ 8,371 8,371 Unrestricted £ 297 297 |
Unrestricted funds 2023 £ 105,875 32,921 314 139,110 120,540 120,540 18,570 18,570 18,570 50,474 69,044 Total 2024 £ 141,818 141,818 Total 2024 £ 8,371 8,371 Total 2024 £ 297 297 |
Total funds 2023 £ 105,875 32,921 314 |
| 139,110 120,540 |
|||
| 120,540 | |||
| 18,570 | |||
| 18,570 | |||
| 18,570 50,474 |
|||
| 69,044 | |||
| Total 2023 £ 105,875 |
|||
| 105,875 | |||
| Total 2023 £ 32,921 |
|||
| 32,921 | |||
| Total 2023 £ 314 |
|||
| 314 |
Page 7
St Andrew's Pre School Notes to the Accounts
6 Other expenditure
| Other Direct Costs Advertising Bank Charges Employee costs Premises costs General administrative costs Legal and professional costs 7 Staff costs Salaries and wages Social security costs Pension costs No employee received emoluments in excess 8 Debtors Trade debtors 9 Creditors: amounts falling due within one year Trade creditors 10 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds |
of £60,000. At 1 January 2024 69,044 69,044 |
Unrestricted £ 10,154 120 81 97,602 28,191 7,794 1,260 145,202 2024 91,972 2,816 1,938 96,726 2024 £ 15,165 15,165 2024 £ 1,066 1,066 Incoming resources (including other gains/losses ) £ 150,486 150,486 |
Total 2024 £ 10,154 120 81 97,602 28,191 7,794 1,260 145,202 Resources expended £ (145,202) (145,202) |
Total 2023 £ 2,410 - - 86,877 21,956 7,677 1,620 |
|---|---|---|---|---|
| 120,540 | ||||
| 2023 83,090 1,378 1,727 |
||||
| 86,195 | ||||
| 2023 £ 23,780 |
||||
| 23,780 | ||||
| 2023 £ 811 |
||||
| 811 | ||||
| At 31 December 2024 £ 74,328 |
||||
| 74,328 |
Page 8
St Andrew's Pre School Notes to the Accounts
11 Analysis of net assets between funds
| 11 Analysis of net assets between funds | |||
|---|---|---|---|
| Net current assets 12 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 January 2024 £ |
Unrestricted funds £ 74,328 74,328 Cash flows £ |
Total £ 74,328 |
| 74,328 | |||
| At 31 December 2024 £ |
|||
| 46,075 | 14,154 | 60,229 | |
| 46,075 46,075 |
14,154 14,154 |
60,229 | |
| 60,229 | |||
| 13 Commitments Operating lease commitments Annual commitments under non-cancellable operating leases 2024 Land and buildings £ Operating leases with expiry date: Pension commitments The pension cost charge to the charity amounted to: |
are as follows: 2024 Other £ 2024 £ 1,938 |
2023 Land and buildings £ |
2023 Other £ 2023 £ 1,727 |
Page 9
St Andrew's Pre School Detailed Statement of Financial Activities
for the year ended 31 December 2024
| Income and endowments from: Donations and legacies Other trading activities Investments Total income and endowments Expenditure on: Other expenditure Other Direct Costs Advertising Bank Charges Employee costs Salaries/wages Employer's NIC Pension costs Staff training Premises costs Rent Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation General insurances Software, IT support and related costs Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband |
Unrestricted funds 2024 £ 141,818 141,818 8,371 8,371 297 297 150,486 10,154 120 81 10,355 91,972 2,816 1,938 876 97,602 24,368 50 3,773 28,191 60 60 3,742 1,065 173 2,694 7,794 |
Total funds 2024 £ 141,818 141,818 8,371 8,371 297 297 150,486 10,154 120 81 10,355 91,972 2,816 1,938 876 97,602 24,368 50 3,773 28,191 60 60 3,742 1,065 173 2,694 7,794 |
Total funds 2023 £ 105,875 |
|---|---|---|---|
| 105,875 | |||
| 32,921 | |||
| 32,921 | |||
| 314 | |||
| 314 | |||
| 139,110 2,410 - - |
|||
| 2,410 | |||
| 83,090 1,378 1,727 682 |
|||
| 86,877 | |||
| 21,841 - 115 |
|||
| 21,956 | |||
| 55 - 4,056 2,894 5 667 |
|||
| 7,677 |
Page 10
St Andrew's Pre School
Detailed Statement of Financial Activities
| St Andrew's Pre School Detailed Statement of Financial Activities |
|||
|---|---|---|---|
| Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
1,260 1,260 145,202 145,202 - 5,284 5,284 - 5,284 69,044 74,328 |
1,260 1,260 145,202 145,202 - 5,284 5,284 - 5,284 69,044 74,328 |
1,620 |
| 1,620 | |||
| 120,540 | |||
| 120,540 - |
|||
| 18,570 | |||
| 18,570 - |
|||
| 18,570 | |||
| 50,474 | |||
| 69,044 |
Page 11
St Andrew's Pre School Independent Examiners Report
Independent Examiner's Report to the trustees of St Andrew's Pre School
I report to the trustees on my examination of the financial statements of St Andrew's Pre School for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements 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(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
the accounting records were not kept in respect of the charity 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 concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 this report in order to enable a proper understanding of the financial statements to be reached.
Jebarson William ACCA Amity Accountants 4 Whitchurch Parade Whitchurch Lane Edgware
HA8 6LR 13 October 2025
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