WELLHOUSE PRE-SCHOOL an unincorporated chaiity. Report and Financial Ststements For the year ended 31 August 2025 Charity number. 1035506 WELLHOUSE PRE4CHOOL Financlal statements forthe yearended 31 August 2025 Contents Pages Legal and administrative infomption Report of the tnASt6es Accountants, report ststement of finanaal athil Balance sheet Notes to the financial statements D8tailed profft and loss account 10 WELLHOUSE PRE4CHOOL Legal and administrative infomiation Status The tharity iscontrolled by its goveming docum8nL a deed of trust, and constitutes an unincorporated charity. Trustees S Downing E Rowntree C Adgie Prlnclpal address Wellhouse Lane Mirfield West Yorkshlr8 WF14 QBE Independent Examiner Arif Ahmad AAC Chartered Acc¢Juntants Batley Business Park, Technology Drive Balley West Yorkshire WF17 6ER WELLHOUSE PRE-SCHOOL Report of the trustees for the year ended 31 August 2025 The trustees are pleased to present their report together the finawal statements of the charity for the year ended 31 August 2025. STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document The charity is controlled by its governing document a deed of trust. and constitutes an unincorporated charity. Rlsk managemenl The trustees have a duty to identify and review the risks to vthich the Charity is exposed and to ensure appropriale controls are in place to provide ￿8$Onable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objectives and alms In setting our objectives and plannlng our actNiknes we have gr¥en careful consmjeration to the Charity Cornmission's general guidance on public beneftL Th8 objects of the Charity are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand, and provide. for the needs of their children through communty groups. Slgnlflcant actlvltias Activitias are planned In accordanca with the Eaty Yeats Fwndation Stage (EYFS). FINANCIAL REVIEW The Charity has contingency funds in place to help with unexpected maintenance bills. Trustees. responsibilities in relation to the financlal statements Law applicablè to charilies in England and Wales requires the trustees to prepare finanrial slatements for each financial year which give a true and tair wew of Ihe charivs financial activities during the year and of its financial position at the erKI of the year. In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistentty" make judgments and estimates that are reasonable and PTudent.' state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disdosed and explained in the financial statements. and prepare the financial statements on the going concem basis unless il is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charitbes Act 1993. They are also responsible for safeguarding the assets of the charity and hence for laking reasonable steps for the prevention and detection of fraud and other irregulartties. This report has been prepared in accordance with the Statement of Reca)mmended Practice.. Accounting and Repo￿ng by Charities (issued in March 2005). Approved by the trustees on 26 May 2026 and signed on its behalf by. S Downing Trustee and Chairperson WELLHOUSE PRE-SCHOOL Indep8nd8nt examiners. report to the trustees of Wellhouse Pre-school We report on the acc¢Junts of Wdlhouse Pre-S(*ool for the year ended 31 August 2025 which are set out on pages 4 to 8. Respa¢tiVO fesponslbilities of trustoos and examlner The charivs trustees are responsible for the p￿paration of the accounts. The charivs trustees consider that an audit is not required for this year (under seclion 43{2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination k8 needed. It Is our responsibility to.. examine the accounts (under section 43{3Xa) of the 1993 Act}; to follow the procedures laid down in the General Directions given by the Charlty Commissioners {under section 43{7Kb) of the 1993 Act); and to slate whether parti￿lar matters have come to my attention. Basis of Indepondont oxaminors, rnport Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination indudes a review of the aco)unting records kept by the tharity and a comparison of the accounts presented with those records. It also indudes consideration of any unusual items or disclosures the accounts, and the seeking of 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, consequenlly, we do not express an audit opinion on the view given by the accounts. Independent examiners. statem•nt In connection with our exafflination. no matter has come to our attentKsn'. which gives reasonable cause to believe that. in any material respe¢L the requirements.. to keep accounting records in accordance with s41 of the 1993 Art and to prepare accounts which a￿rd with the accounting records and to comply with the accI￿nting requlrements of the 1993 Act have not been met: or 2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reach￿. Arif Ahmad AAC Chartered Accountants Batley Business Park Technology Drive Bauey WF17 6ER Date: 26 May 2026 WELLHOUSE PRE-SCHOOL Statement of financial aclivities for the year ended 31 August 2025 Notes 2025 2024 INCOMING RESOURCES Incomlng resources from generated funds Activities for generating funds Investrnent income Incomlng resources from charltablo activilies: Nursery 117,876 117.515 Total Incomlng resour¢es 117,876 117.518 Cost of generating funds Fundraising trading.. cost of goods sdd and other (Thts Charitable activities Govemance costs Finance costs Totsl resources expended 500 116,070 1.302 60 117,932 113,591 718 55 114.364 NET INCOMINGI (OUTGOING) RESOURCES 3,512 (414) Reconclllatlon of Funds Totd funds brought fotward Total funds carriod fonvard 49.997 53,509 50,411 49.997 All of the results relate to continuing activities. The mtes on pages 6 to 8 fom part of these financkql statements. WELLHOUSE PRE￿cHOoL Balance sheet at 31 Au ust 2025 Notes 2025 2024 Fixed assets Tangible assets 923 1.623 Current assets Cash at bank and in haTh 52.836 48,624 52,836 (250) 48.624 (250) 48.374 Creditors: amounts falling due within one year Nel current assets 52,586 Net Assets 49,997 Funds Unrestricted funds Restricted funds 53,509 49,997 Total Funds 49.997 These accounts have been prepared in accordance with the special provisions relating to small companies within part Vll of the Companies Act 1985 and wth the Statement of Recommended Practice.. Accounting and Reporting by Charities issued in March 2￿5 and the Financial Reporting Standard for Smaller Entities (effective January 2005). The directors are of the opinion that the u)mpany is entitled to the exempb'ons from audit conferred by section 249A(1) of the Companies Act 1985 for the year ended 31 August 2025. The directors confirm that no member or members have requested an audit pursuant to subsection 2 of section 2498 of the Companies Act 1985. The directors are responsibl8 for.- a) ensuring that the company keeps accounting records which comply with section 221 of the Companies Act 1985, and b) preparing accounts which give a true and fair view of the state of affairs of the company as at 31 August 2018 and of its results for the year then ended in accordan￿ with the requirements of section 226 of the Companies Act 1985. and which othenmse comply with the requirements of this Act relating to accLJunts. so far as applicable to the company. Approved by the Trustees on 26 May 2026 and sig￿￿ on Iheir behalf. S Dowing Tmom The notes on pages 6 to 8 fonn part of these financial statements WELLHOUSE PRE*CHOOL Notes to the financial statements for the year ended 31 August 2025 1 Accounting policies The principal accounting policies are set out below. The accounting policies have been adopted consts1en￿Y throughout the year. a) Basis of accountlng The financial statements have been prepared under the historical cost convention. and in accordance with the Finanoal Reporting Standards for Smaller Entities (effective April 2008), the Charities Act 1993 and the requirements of the Stalement of Recommended Practice.. Accounting and Reporting by Charities issued in March 2005. b) Incoming rnsoUr￿s All incoming resources are included on the Slalement of Financial Activitles when the charity is legally entitled to the income and the amount can be quantrfied wth reasonable ac(￿raCY. cj Rosour¢os oxp•nded Expenditure is accounted for on an accruals basis and has been classffied under headings that aggregale all costs rdated to the category. Where costs cannot be directly attributed lo particajlar h8adings they have been allccated to activities on a basi8 consistent with the use of resources. d) Fund struGture Unrestricted funds can be used in accordance ￿ the charitabte objectives at the dtscretion of the truslees. Restricted funds can only be used for particjjlar restricted purposes wthin the objects of the charity. Restrictions arise when specified by the donor or when funds a￿ raised for particular restricted purp0s8S. Further explanation ot the nature and purpose of each fund is included in the notes to the finan￿81 ststements. o) Tangible FixedAssets Depreciation is provided at the following annual rates in order to write off each asset over lis estimated useful life=. Fixtures, Fittings and Equipment Computer Equipment 25% on reducing balance basis 330A on a straighl-line basis fj Taxation The charity is exempt from tax on its charitable activities. 2 Activities for generating funds 2025 2024 Sales Fundraising events 3 Investment Income 2025 2024 Interest receivable - trading WELLHOUSE PRE-SCHOOL Notes to the financial statements for the year ended 31 August 2025 4 Trustees, remuneration and beneffts There were no trustees. remuneration or other benefits for the yèar ended 31 August 2025 nor for th8 year ended 31 August 2024. Trusteo$' •xponus There were no trustees. expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. S Taxation The charity is exempt from C(￿pOration tax on tts charitable activtties. 6 Tan9ibh fixed assets Flxture4 Flttlngs and Equipment Computer Equipmont Total Cost." At 1 September 2024 and 31 August 2025 11.515 2,137 13,652 Doprecialion." At 1 September 2024 Charg8 for the year 9.892 700 2.137 12,029 700 At 31 August 2025 10.592 2.137 12.729 Net book value.. At 31 August 2025 923 923 At 31 August 2024 1.623 1,623 7 Credltors: amounts falllng due wlthln one year 2025 2024 Accruals and deferred ino)m8 250 8 Movement In funds Balance at Balance at I September 31 August UnreslTlct8d funds General fund 49,997 WELLHOUSE PRE4CHOOL Notes to the financial statements forthe year ended 31 August 2025 9 Reconciliation of movement In shareholder funds 2025 2024 Surplus l (Deficit) for the year Opening shareholder funds 3,512 49,997 (414) 50,411 Closing shareholder funds 53.509 49,997 WELLHOUSE PRE-SCHOOL Detailed Profit and Loss Account fortho year ended 31 August 2025 2025 2024 INCOMING RESOURCES Acllvltlos for gonorating funds Fundraising events Sales Investment Income Inleresl re￿1vable Incoming resources from charltabl8 activitias Fees KMC Fees 6.596 111,280 4.239 112.916 117.876 117,515 Total incoming resources 117,876 117,518 RESOURCES EXPENDED Fundraising trading: cost of goods sold and other costs Food costs 5fJJ Charitable activities Wages Pension contributions Staff training Propety rent Rates and water Light and heat Insurance Cleaning Repairs and renewals Telephone Printing, postage & stationery Hire of office equipment Sundry expenses Staff costs Social events Books and publie2tions Dues and subscriptions Depreciation: Fixtures and ￿UIpMent 94595 81.158 1,037 2.045 1.500 626 1,829 1.500 1,108 1,236 2,224 279 3,S01 1,714 601 1.262 2,017 259 18,724 2,043 321 1,210 172 235 60 449 700 $50 700 113.591 116,070 WELLHOUSE PRE-SCHOOL Detailed Profit and Loss Account for the year ended 31 August 2025 2025 2024 Govomanco costs . Accountancy 718 Support¢o$ts Flnance Bank Charges 60 60 Total resources expended 114,364 117.932 Net surplus I Ideficit) 3.512 {414) This page does not form part