REGISTERED CHARITY NUMBER: 1040410
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
FOR
GAYTON PRE-SCHOOL UNIT
Michael Donnan & Co Limited
Oaktree Court Business Clr
Mill Lane
Ness
Cheshire
CH64 8TP

GAYTON PRE-SCHOOL UNIT
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Pag8
Report of the Trustees
Independent Examlnor's Report
ststement of Flnancial Activities
Balance She•t
Notes to the Financial Ststements
6 to 10
Detal led Ststement of Financial Activities
11 to 12

GAYTON PRE-SCHOOL UNIT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
The trustees present their report with the financial statements of the charity for the ye8r ended
31 July 2024. The trustees have adopted Ihe promsions of Accounting and Reporting by Charities..
statement of Recommended Practice applicable to charities preparing their accounts in
accordance w'th the Financia Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity was registered on 25 August 1994 to provide a pre-school for children aged 2-4 for all
day care during school term time. It is governed by its constitution adopted 17 March 1994.
Public benefit
The charity's trustees have complied with the duty in section 4 of the 2006 Acl to have due regard
to public benefit guidance published by the Chan'ty Commission.
ACHIEVEMENT AND PERFORMANCE
Charitsble activities
The charity operates a pre-school unit linked to Gayton Primary School on the Wirral to provide
eAre and early education, preparing the children for their move on to school.
FINANCIAL REVIEW
Flnancial position
The amount of reserves held is shown on the Balan￿ Sheet with Note 8 showing the Movement in
Funds.
Reserves policy
The policy of the charity 15 to ret8in a levd of reserves sufficient to enable it to continue to operate
for the short term. It is hoped that an unrestricted reserve of at least 3 months typical expenditure
can be maintained.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveming document
The charity is controlled by its governing document, a deed of trust and constitutes an
unincorporated charity.
Recruitment and appointment of new trustees
Trustees are generally appointed from parents of children using the pre-school unit.
Organisational structure
The Trustees delegate day-to-day management of the unit to the Pr&School Unit Manager, Mrs H
Ingman.
REFERENCE AND ADMINISTRATIVE DETAILS
Registerod Charity number
1040410
Page 1

GAYTON PRE-SCHOOL UNIT
REPORTOF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
Principal address
Gayton Pre SGhool Unit
Gayton Road
Heswall
CH60 8PZ
Trustees
Mrs F M Currie
Mrs S Prescott
Mrs J Daffern
Mrs C Harper
MrsA C INing
Ms C L Shokrollahi
Independent Examiner
Michael Donnan & Co Limited
Oaktree Court Business Ctr
Mill Lane
Ness
Cheshire
CH64 8TP
Approved by arder of the board of trustees on
behalf by:
and signed on its
Mrs A C Irving - Trustee
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GAYTON PRE-SCHOOL UNIT
Independent examinefs report to the trustees of Gayton Pre-school Unit
I report to the charity trustees on my examination of the accounts of Gayton Pre-school Unit (the
Trust) for the year ended 31 July 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the
Act and in carrying out my examination I have followed all applicable Directions given by the
Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's ststement
I have completed my examination. I confinn that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as required by Section 130 of the
Act., or
the accounts do not accord with those records. or
the accounts do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination.
I have no COn￿rnS and have corne 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
accounts to be reached.
Michael Donnan
Michael Donnan & Co Limited
Oaktree Court Business Ctr
Mill Lane
Ness
Cheshire
CH64 8TP
Date: .lo..L. ￿.￿&.*￿￿£........
Page 3

GAYTON PRE4CHOOL UNIT
STATEMENTOF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2024
3117124
Unrestricted
fund
3117123
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Charltable actlvlties
Pre-school income
129,689
110,994
EXPENDITURE ON
Charltable actlvitles
Charltable expenses
118,950
125,462
NET INCOMEI(EXPENDITURE)
10,739
(14,468)
RECONCILIATION OF FUNDS
Total funds brought fonmard
25,901
40,369
TOTAL FUNDS CARRIED FORWARD
36,640
25,901
The notes form part of these financial statements
Page 4

GAYTON PRE-SCHOOL UNIT
BALANCE SHEET
31 JULY 2024
3117124
Unrestricted
fund
31t7123
Total
funds
Notes
FIXED ASSETS
Tangible assets
214
348
CURRENT ASSETS
Cash at bank
39,873
31,137
CREDITORS
Amounts falling due within one year
{3,447)
(5,584)
NET CURRENT ASSETS
36,426
25,553
TOTAL ASSETS LESS CURRENT
LIABILITIES
36,640
25,901
NET ASSETS
36,640
25,901
FUNDS
Unrestricted funds
36,640
25,901
TOTAL FUNDS
36,640
25,901
fin
ncial statements were approved by the Board of Trustees and authorised for issue on
s*d*..*S,........... and were signed on its behalf by:
A C Irving - Trustee
The notes form part of these financial statements
Page 5

GAYTON PRE*CHOOL UNIT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statemen18 of the charily, which is a public benefit entity under FRS 102, have
been prepared in accordan￿ with the Charities SORP {FRS 102) '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 UK and
Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
The presentation currency of the financial statements is the Pound Sterling (£),
Transactions are rounded to the nearest £.
Income
All income 18 recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or construclive obligation
cammitting the charity to that expenditure, It is probable that a transfer of economic benefits
will be required in setllement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannol be directly attributed to
particular headings they have been allocated to activities on a basis consistent Wtth the use
of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Computer equipment - 330/0 on cost
Taxatlon
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestncted funds can be used in accordan￿ with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Page 6
continued...

GAYTON PRE-SCHOOL UNIT
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
ACCOUNTING POLICIES - continued
Hlre purchase and leaslng commttments
Rentals paid under operating leases are charged to the Statement of Financial Actlmties on
a straight line basis over the period of the lease,
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the
charity's pension scheme are charged to the Statement of Financial Activities in the period
to which they relate.
TRUSTEES, REMUNERATION AND BENEFITS
Remuneration paid to the trustees, smounted to £Nil (2023 - £NIL).
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 July 2024 nor for the year
ended 31 July 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows:
3117124
3117123
General employees
No ernployees received emoluments in eX￿sS of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Charitable actlvities
Pre-school income
110,994
EXPENDITURE ON
Charitable activities
Charitable expense8
125,462
NET INCOMEI(EXPENDITURE)
(14,468)
RECONCILIATION OF FUNDS
Total funds brought forward
40,369
Page 7
continued..

GAYTON PRE4CH¢)OL UNIT
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 JULY 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
fund
TOTAL FUNDS CARRIED
FORWARD
25,901
TANGIBLE FIXED ASSETS
Computer
equipment
COST
At 1 August 2023 and 31 July 2024
404
DEPRECIATION
At 1 August 2023
Charge for year
56
134
At 31 July 2024
190
NET BOOK VALUE
At 31 July 2024
214
At 31 July 2023
348
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
3117124
3117123
Taxation and social security
other creditor8
1,301
2,146
1,160
4,424
3,447
5,584
Page 8
continued...

GAYTON PREJ3CHOOL UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
MOVEMENT IN FUNDS
Net
movement
in funds
At
31,7.24
At 1.8,23
Unrestricted funds
General fund
25,901
10,739
36,640
TOTAL FUNDS
25,901
10,739
36,640
Net movement in funds, included in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
129,689
(118,950)
10,739
TOTAL FUNDS
129,689
(118,950)
10,739
Comparatlves for movement In funds
Net
movement
in funds
At
31.7.23
At 1.8.22
Unrestrirted funds
General fund
40,369
(14,468)
25,901
TOTAL FUNDS
40,369
(14,468)
25,901
Comparative net movement in funds, induded in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestrictsd funds
General fund
110,994
(125,462)
(14,468)
TOTAL FUNDS
110,994
(125,462) (14,468)
Page 9
continued...

GAYTON PRE￿cHOoL UNIT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 JULY 2024
MOVEMENT IN FUNDS - contlnu8d
A current year 12 months and Prior year 12 months combined position is as follows.,
Net
movement
in funds
At
31.7.24
At 1.8.22
Unrestrlcted funds
General fund
40,369
(3,729}
36,640
TOTAL FUNDS
40,369
(3,729)
36,640
A current year 12 morrths and prior year 12 months combined net movement in funds,
induded in the above are as follows,.
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
240,683
(244,412)
(3,729>
TOTAL FUNDS
240,683
(244,412)
(3,729)
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
Page10

GAYTON PRE-SCHOOL UNIT
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2024
3117124
3117123
INCOME AND ENDOWMENTS
Charltable actlvltles
Fees & fee deposits
LEA
Fund iaising
Uniform
Other
Training
30,788
91,534
1,065
447
605
5,250
29,089
79,743
853
525
784
129,689
110,994
T¢Jtal incoming resources
129,689
110,994
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Ground rent
PLA membership and insuran
Light and heat
Telephone
Sundries
Repairs and renewals
Toys and equipment
Consumables
Petty cash
E*(ra curricula
Cleaning
Uniform
Training
Computer expenses
98,797
1,399
3,012
350
1,132
651
627
799
487
2,295
254
2,400
2,163
469
472
195
101,508
2,601
1,995
350
833
574
1,449
575
2,952
265
2,900
1,973
540
1,275
333
289
115,502
120,412
Support costs
Governance costs
Accountancy fees
Carried fornard
2,420
2,420
1,490
1,490
This page does not form part of the statutory financial statements
Page11

GAYTON PREStsCHOOL UNIT
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 JULY 2024
3117124
3117123
Governance costs
Brought forward
Payroll fees
Computer equipment
2,420
894
134
1,490
3,504
56
3,448
5,050
Total reSoUr￿S expended
118,950
125,462
Net Incomel(exp8ndlture)
10,739
(14,468}
This page does not form part of the statLrtory financial statements
Page 12