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2025-07-31-accounts

Charity Registration Number: 1033572

ST ANDREWS METHODIST CHURCH PRE SCHOOL PLAYGROUP Trustees Annual Report and Financial Statements For The Year Ended 31 July 2025

ST ANDREWS METHODIST CHURCH PRE SCHOOL PLAYGROUP

CONTENTS

Page
Members of the Board and Professional Advisers 2
Trustees Annual Report 3-7
Independent Examination 8
Receipts and Payments Accounts 9-10
Notes to the Financial Statements 11

ST ANDREWS METHODIST CHURCH PRE SCHOOL PLAYGROUP

MEMBERS OF THE BOARD AND PROFESSIONAL ADVISORS

Registered Charity Name St Andrews Methodist Church Pre School Playgroup
Charity Number 1033572
Registered Office St Andrews Methodist Church
Trent Road
Oldham
OL2 7QU
Trustees Linda S. Bowker
Victoria Oxley King
Lesley Perry
Richard Frederick Toms
Patricia Ann Toms
Accountants Community Accounting Lancashire C.I.C.
Foxfields
9 Norley Close
Chadderton
Oldham
Lancashire
OL1 2RA
Bankers CAF Bank
25 Kings Hill Avenue
Kings Hill
ME19 4JQ

Trustees' Annual Re ort for the eriod p p

From

Period start date Period end date 1 8 2024 31 7

31 7 2025 To

Section A Reference and administration details Charity name St. Andrew’s Methodist Church Pre-school Playgroup ~~——_~~ St. Andrew’s Pre-school Shaw Other names charity is known by St. Andrew’s Pre-School Playgroup Registered charity number (if any) 1033572 ~~——~~ Charity's principal address St. Andrew’s Methodist Church Trent Road, Shaw Oldham Postcode OL2 7QU ~~a~~

Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (ifany)
1 Mrs Linda Bowker Chair St. Andrew’s Church Council
Mrs Victoria Oxley
King
Pre-school Manager St. Andrew’s Pre-school
Committee
3 Mr Richard Toms St. Andrew’s Church Council
Mrs Patricia Toms Community
Representative
St. Andrew’s Pre-school
Committee
5 Mrs LesleyPerry St. Andrew’s Church Council

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year None Not applicable ~~———~~ Names and addresses of advisers (Optional information) Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution

Type of governing document

Some trustees are appointed by St. Andrew’s Methodist Church Council and Trustee selection methods some elected by the Pre-school AGM. The Manager is appointed by the (eg. appointed by, elected by) Pre-school Committee.

Additional governance issues (Optional information)

The charity is managed by the Pre-school Committee which reports to the You may choose to include Church Council of St. Andrew’s Methodist Church. The Pre-school additional information, where Committee is involved in the appointment of staff, formulation of policies and relevant, about: financial administration. The Charity operates under the umbrella of the • policies and procedures Methodist Church and adheres to its Living Wage policy and its Safer adopted for the induction and Recruitment guidelines. training of trustees;

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

To enhance the development and education of children primarily under statutory school age in a caring environment with a Christian ethos by: a) offering appropriate play, educational and care facilities for all children regardless of race, culture, religion, means or ability

b) supporting all children to develop their potential while following the Early Years curriculum in order to attain nationally approved learning goals and so progress to the national curriculum at the age of five years.

The trustees have regard to the guidance issued by the Charity Commission on public benefit, and discuss this at our trustees meetings where we plan and make decisions for the carrying out of our activities to which the guidance is relevant. The public benefit is at the heart of St. Andrew’s Pre-school’s object – to provide excellent early years education and development for local children between two and five years. Our main activities are driven by the early learning areas – namely Communication and Language Development, Physical development, Personal, Social and Emotional development, Literacy, Mathematics, Understanding of the World and Expression in Art and Design. Children may attend on three days a week (Mon,Wed, Fri). Each day consists of a morning and an afternoon session. Admissions are accepted Summary of the main from the age of 24 months. activities undertaken for the public benefit in relation to The modes of learning include one-to-one, pair work, group activities, role- these objects (include within play, outdoor play, circle time, phonics. In The Moment Planning. this section the statutory Observation and assessment are key components of the Pre-school declaration that trustees have Practitioners’ role. The Tapestry tablet-based system for assessment and had regard to the guidance recording of children’s progress is now in place. A keyworker system is in issued by the Charity place. There is very close liaison with local authority early years advisers Commission on public and especially with special or additional needs co-ordinators if appropriate benefit) for specific children. Transition reports are prepared for those children moving on to reception classes in schools.

Parents are kept informed via Tapestry Learning Platform as well as through face to face contact and printed matter. Parents are invited to elect a representative to join the Pre-school Committee on an annual basis.

The trustees meet regularly each term and more often if necessary. An AGM is held each autumn to which all parents are invited. Up to two trustees are appointed by this meeting as community representatives. This is one way in which the trustees can maintain their regard for the public benefit purpose which underlies all that Pre-school undertakes.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

With the exceptions of the Pre-school Manager, all the trustees are volunteers and this has been the case since the charity began in 1968. Since that time these voluntary trustees have made an outstanding contribution to the Pre-school’s enduring success.

Section D Achievements and performance

The charity continued to provide a high quality of care, education and Summary of the main development opportunity for up to 40 children between the ages of 24 achievements of the charity months and five years. The pre-school adheres to the early years during the year foundation stage statutory framework, is Ofsted registered and a member of the Early Years Alliance. Staffing and Committee Management have been stable throughout the year.

Tapestry continues to be the online learning journal for recording children’s development and continues to be well embedded into preschool practice. 1 child now has an EHCP Staff training continues to be ongoing, and all staff have full and relevant qualifications at NVQ Level 3 or above or working towards and all have Paediatric First Aid training and certificates, Safeguarding Level 2, Food Hygiene Level 2, Food Allergy Awareness, and Manual Lifting and Handling certificates. The manager now has a BA Honours degree in Education and has Early Years Teacher Status. Another member of staff has completed Role of the SENDco training. 2 more staff employed for this academic year due to increase in numbers and funding attached to the EHCP. The setting received GOOD in all areas in their most recent OFSTED inspection on 6/9/2024. New lunch time dinner tables x 3 structure – Allergies, 2-3years and 3-4 years tables. Ring camera doorbell and cameras fitted to hall and outside area.

Section E Financial review

The charity has a policy to hold a minimum of 3 months running costs in Brief statement of the our free reserves (unrestricted funds). charity’s policy on reserves

Details of any funds materially None in deficit

Further financial review details (Optional information)

The main expenditures are staff wages (the Pre-school is a Living Wage You may choose to include employer), a contribution to St. Andrew’s Methodist Church towards the additional information, where building overheads and upkeep, and the costs of replacing outworn relevant about: resources and acquiring new resources. This expenditure is key to • the charity’s principal enabling the charity to fulfil its objectives. sources of funds (including any fundraising). The principal source of funds is the Early Years grant for 3-year-olds and • how expenditure has qualifying 2-year-olds, with lesser contributions of fees from non-grantsupported the key objectives aided service users. of the charity. • investment policy and objectives

~~ee~~ Section F Other optional information ~~Ld~~ None Section G Declaration ~~ee~~ The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Linda S. Bowker Position (eg Secretary, Chair, Chair of Committee / Trustee etc) Date 10th October 2025 ~~———~~

ST ANDREWS METHODIST CHURCH PRE SCHOOL PLAYGROUP

REPORT TO THE MEMBERS ON THE UNAUDITED FINANCIAL STATEMENTS OF ST ANDREWS METHODIST CHURCH PRE SCHOOL PLAYGROUP

YEAR ENDED 31 JULY 2025

I report on the accounts for the year ended 31 July 2025 set out on pages 4 to 6.

Respective Responsibilities of Trustees and Examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

The charity’s trustees consider an audit is not required for this year under section 144 of the 2011 Act, and that an independent examination is needed.

It is my responsibility as independent examiner to:

Basis of Independent Examiners Report

My examination was carried out in accordance with the 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 of disclosures in the accounts, and seeking explanations from the 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 accounts.

Independent Examiners Statement

I have completed my examination for the year ended 31 July 2025.

I can confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

13[th] October 2025

Miss Jacqueline Bird F.M.A.A.T.

Community Accounting Lancashire C.I.C. Foxfields 9 Norley Close Chadderton Oldham OL1 2RA

ST ANDREWS METHODIST CHURCH PRE SCHOOL PLAYGROUP

RECEIPTS AND PAYMENTS ACCOUNTS

YEAR ENDED 31 JULY 2025

Unrestricted
Funds
Restricted
Funds
2025
2025
RECEIPTS
Notes
£
£
Grants:
Funding (2 & 3 year olds)
77,749
-
SEN Funding
6,365
-
EYITT Funding
5
-
7,000
Session Fees
4,954
-
HMRC (Maternity Pay Reimbursement)
-
-
NMRU Milk
-
-
Fundraising & Donations
344
-
Photograph Commission
62
-
Uniform
271
-
Interest Received
344
-
Other Income
3,390
-
TOTAL RECEIPTS
5
93,479
7,000
PAYMENTS
Salaries Costs
64,547
6,393
Temporary Staff Cover
30
-
Payroll & Accounts Costs
1,107
-
Training & Courses
369
607
Pre-School & Nursery Supplies
293
-
Nursery Equipment
-
-
Office and Computer Supplies & Equipment
-
-
Computer Repairs
-
-
Food, Fruit & Snacks
52
-
Milk
49
-
Uniform & Clothing
493
-
Photographs
-
-
Broadband & Telephone
948
-
Website, Publications & Software
211
-
Printer Lease
720
-
Copier Costs
115
-
Rent & Overheads Contribution
5,700
-
Premises (Gardens, Repairs & Maintenance)
220
-
Waste & Rubbish Removal
287
-
Cleaning Costs
20
-
DBS Checks
97
-
Subscriptions
259
-
Fundraising & Donations
-
-
Bank Charges
60
-
Other Expenditure
147
-
TOTAL PAYMENTS
5
75,724
7,000
Net Receipts/(Payments)
17,755
-
Total
Funds
2025
£
77,749
6,365
7,000
4,954
-
-
344
62
271
344
3,390
100,479
70,940
30
1,107
976
293
-
-
-
52
49
493
-
948
211
720
115
5,700
220
287
20
97
259
-
60
147
82,724
17,755
Total
Funds
2024
£
41,540
3,000
-
9,692
5,275
17
293
-
244
84
2,860
63,005
53,481
48
1,020
380
408
-
-
-
47
64
461
-
692
163
720
215
5,700
200
287
30
62
452
-
60
72
64,562
(1,557)

ST ANDREWS METHODIST CHURCH PRE SCHOOL PLAYGROUP

RECEIPTS AND PAYMENTS ACCOUNT

YEAR ENDED 31 JULY 2025

Total Funds Total Funds
2025 2024
£ £
Cash Funds brought forward at 1 August 2024 49,190 50,747
Cash Funds as at 31 July 2025 66,945 49,190
REPRESENTED BY:
BANK 66,696 49,145
CASH 249 45
66,945 49,190

The financial statements were approved by the Trustees on the 10[th] of October 2025 and signed on their behalf:

LINDA S BOWKER Trustee

ST ANDREWS METHODIST CHURCH PRE SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. Receipts and payments accounts

Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In this context “cash” includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.

2. Incoming Resources

Grants (Funding) are credited on a receivable basis, and all income is allocated to appropriate funds based on the income, and the amount of income receivable can be measured reliably.

Restricted funding is used for specified purposes as laid down by the donor. Expenditure which meets these criteria’s is identified to the fund, together with a fair allocation of overheads and support costs. Unrestricted funds are incoming resources received or generated for charitable purposes.

3. Resources Expanded

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount for the obligation can be measured reliably.

4. Trustees & Staff Costs

During the financial year 1 trustee received remuneration as an employee.

No employee received emoluments of £60,000 or above (2024: none).

5. Funds Analysis
Balance as Incoming Resources Balance as
at 1 August Resources Expended at 31 July
2024 2025
£ £ £ £
Unrestricted Funds 49,190 93,479 (75,724) 66,945
Restricted Funds
Department of Education (Early Years)* - 7,000 (7,000) -
Total Funds 49,190 100,479 (82,724) 66,945

*Funding of £7,000 was provided by the Department of Education (DofE) for the Early Years Initial Teacher Training (EYITT) course with Best Practice Network.