## **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**
1. 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.
2. We operate in the morning and part afternoon between 8.00am-4.00pm term time only.
3. We receive 15/30 hours funding for 18 months - 4 year olds.
4. 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**
1. We advertise widely and continue to gain more attention.
2. We have more two year olds joining us.
3. 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:
- 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
Page 2
**St Andrew's Pre School Statement of Financial Activities**
## **for the year ended 31 December 2024**
**----- 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**
- 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.
- 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.
- 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.
- 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.
- 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.
Page 6
**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
Page 0