REGISTERED CHARITY NUMBER: 1040410 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 FOR GAYfoN PRE-SCHOOL UNrr Michael Donnan & Co Limited Oaktree Court Business Ctr Mill Lane Ness Cheshire CH64 8TP
GAYfoN PRE-SCHOOL UNIT CONTENTS OF ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Page Report ofthe TNstee8 1 to 2 Independent Examinerfs Report statement of Financlal Athiiies Balance Sheet Notss to the Financlal Statements 6 to 11 Detailed Statement of Financial Activitles 12 to 13
GAYfoN PRE-SCHOOL UNIT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The trustees present their report yth the finantial statemt5 of the charity for the year 8nd8d 31 July 2025. The trustees have Jpted the kyovisions of Accounting and Rep)rting by Charities: Statement of Recommended Pta(11 applicatle to eharitses preparing their countS in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectjves and alms The Charity was registered on 25 August 1994 to provide a FY&sch¢)ol for children aged 24 for all day care during school term time. It is govemed by its constrtution adopted 17 March 1994. Public benefft The chariivs trustees have complied Iwth the duty in seion 4 of the 2006 Ad to have due regard to put[C benefrt guidance published by the Charity Comnission. ACHIEVEMENTS AND PERFORMANCE Charltable actlvities The charity operates 8 pre-schod untt linked to Gayion Primary Sthool on the Wrral to prode car8 and eady education. preparing the Child for thr move on lo school. FINANCIAL REVIEW Flnanclal position The amount of reseNes hdd is shown on the Balan Sheet with Note 8 shtywing the Movement in Funds. R05erv&s policy The policy of the charity is to retain a level of reserves sufficjent to enable it to continue to operate for the short tem. It is hoFed that an unrestncted reseNe d at l&sst 3 mcmths typi¢21 expenditure can be maintained. STRUCTURE. GOVERNANCE AND MANAGEMENT Goveming document The chariiy is ntrOl1j by its goveming docurfEnt, a deed of twst and constitutes an unincorporated tharity. Recruitinent and appolntment of new trustses Trustees are generally appointed from parents children usng the pre-schoc4 unit. Organisational 5truGture The Trustees delegate day-trdaY management of the unrt lo the Pre-Sch¢xl Unti Manager, Mrs H Ingman. REFERENCE AND ADMINISTrATIVE DETAILS Registsrod Charity number 1040410 PaJe 1
GAYfoN PRE-SCHOOL UNIT REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Prlnclpal address Gayton Pre School Unit Gayton Road Heswall CH60 8PZ Trustees Mrs F M Cunie Mrs S Prescott Mrs J Daffem Mrs C Harper Mrs A C Irving Ms C L Shokrollah. Independent Examlner Michael tknnan & Co Liniled Oaktree Court Business Ctr Mill Lane Ness Cheshire CH64 8TP Approved by order of th8 board Iwstees .. .. behalf by.. and signed on its MrsA C INng -Trustse Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GAYTON PRE-SCHOOL UNIT Independent examinerfs report to the trustses of Gayton Pre-school Unlt I report to the charity trustees on my examination of the accounts of Gayton Pr&School Unit (the Trust) for the year ended 31 July 2025. Responsibllltles and basls of port As the charity trustees of the Trust you are responsible for the preparation of the accounts in a¢¢ordan¢e with the requirements of the Charities Act 20111'lhe Act'i. I report in respect of my examination of the Trusvs accounts carried out under Section 145 of Ihe Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(51{b) of the Act. Independent examinerfs statsment I have completed my examination. I nfIrM 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 ntent 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 COnrnS and have come across no other matters in connection with the examination to which attents'on should be drawn in this report in order to enable a proper understandirsg of the accounts to be reached. Michael Donnan Michael Donnan & Co Limited Oaktree Court Business Clr Mill Lane Ness Cheshire CH64 8TP Date.. IILH Page 3
GAYfoN PRE-SCHOOL UNIT STATEMEKf OF HNANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025 3117125 Unrestri¢t*J fund 31r7124 Total funds INCOMEAND ENDOWMENTS FROM Donations and legaoes Charltable actlville8 Pre-schwjl income 199,968 129,689 Totsl 199,970 129,689 EXPENDITURE ON Charltable actlvltles Charitable expenses 159,620 118,950 NET INCOME 40,350 10,739 RECONCILIATION OF FUNDS Total funds brought fomard 36,640 25,9D1 TOTAL FUNDS CARRIED FORWARD 76,990 36,640 The notes fom part of these finana8J statements Page 4
GAYfoN FYIE-SCHOOL UNIT BALANCE SHEET 31 JULY 2025 3117125 Unrestricted fund 3117124 Total funds FIXED ASSETS Tangible assets 80 214 CURRENT ASSETS Debtors Cash at bank 816 79.407 39,873 80,223 39,873 CREDITORS Amounts falling due within one year (3.313) 13,447) NETCURRENT ASSErs 76,910 36,426 TOTAL ASSEfs LESS CURRENT LtABILITIES 76.990 36,640 NET ASSETS 78,990 36,640 FUNDS Unreslrided furKIs 76,990 36,640 TOTAL FUNDS 76,990 36,640 The financxal statements were approved by the Board of Trustees and authorised for issue on .. and were sgned M its behaf by: A C Irving- Trustee Th@ notes form part of these financia statements Pa>5
GAYfoN PRE-SCHOOL UNIT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTING I>OLICIES Basls of preparlng the financlal statements The financial statements of the tharity. which is a public tenefit entity under FRS 102, have been prepared in cOrdan wth the Charittes SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of RmMend prac applicable to chatities preparing thr accounts in L)rdan with the Financaa RqrtIng Standard applicaNe in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,, Finan¢ial Reportlng Standard 102 The Financial RertIng Standard appli(2ble in the UK and Republic of Ireland, and the Charities Ad 2011. The finarKia staterrÉnts have been prepared under the historical cost convention. The presentation rrencY of the finanLya ststements is the PourKI Steding (£). TranSaCtior are rounded to the nearest £. Income All income is recogniwj in the StateMt of Financia Adivitses orTh the charity has )tilement to the funds. it is probabk that the irKome will be received and the amount Can be measured reliably. Expendlture abilities are recth3nised 8s experKliture as soon as there is a legal or conslruth've obligation ccmmitting the charity to that expenditure, li is probable that a transfer of economic benefits will be required in settlement and Ihe amount of the obligation can be measured reliably. Expenditure is accounted ft)r on an a(uuals basis and has teen dasSifi under headings that aggregat8 all cost related to the category. Where 51S cannot be directly attributed lo particular headings they have been all¢xated lo activities on a basis consisient with the use of resourctss. Tanglble fixed assots Depreaation is provided at the following annual rates in order to write off each asset over its e&irnated useful life. Comprter equipment - 33% on (XK8t TatIOn The charity is exempt from tax on its charitable avities. Fund accounting Unrestricted funds can LE used in 8)Xdan with the charitable objedives at the discretion of the trust. Restricted funds can only b8 used fry particular restricted purposes within the objects CA the chaTrty. Restridions arise when speufied by the donor or when funds are raised for particular restri(ed purposes. Further explanation of the nalure and purkX)se CA ead) furvj is induded in the notes to the financial atements. Page 6 continued...
GAYfoN PRE4CHOOL UNIT NOTES TO THE FINANCIAL STA TEMENTS . contlnued FthR THE YEAR ENDED 31 JULY 2025 ACCOUNTING POLICIES - continued Hlre purchase andloasing commltmènts Rentals paid under operaling leases are charged to the Statement of Financ4al Advities on a straight line basis over the period of the lease. Pension costs and other post-retlrem8nt b8nofits The charity oFerates a defined ntrIbutiOn pension sch8m8. Contribulions payable to the charity's penson scheme are tharged to the Statement of Financaal Actiwties in the period to whith they relate. TrUSTEES' REMUNERATION AND BENEFIIS Remuneration paid to the tnjstees, amount1 lo £Nil {2023- £NIL). Trustees. expenses There were no Iruste8s' expenses pad for the year ended 31 July 2025 nor for the year ended 31 July 2024. STAFF COSTS The averaje morrtNy number of emFdoyees durirKJ the yearwas as follows.. 31TT125 3117124 Genera employees No employees received enJ)luments in excess cl £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unrestricted fund INCOME ANDENDOWMEKfs FROM Chaiytable actlvllles Prfrschoc4 income 129,689 EXPENDITURE ON Charitsblo activities Charitable expenses 118.950 NET INCOME 10,739 RECONCIUATION OF FUNDS Tot81 funds brought fomard 25,901 Pa9e 7 cotnu8d...
GAYfoN PRE-SCHOOL UNIT NOTES TO THE FINANCIAL STATEMEKfs - contlnued FOR ThE YEAR ENDED 31 JULY 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES . contlnued Unrestricted fund TOTAL FUNDS CARRIED FChRWARD 38,640 TANGIBLE FIXED ASSETS Computer equipment COST At 1 August 2024 and 31 July 2025 DEPRECIATION At 1 August 2024 Charge for year 190 134 Al 31 July 2025 324 NET BOOK VALUE At 31 July 2025 At 31 July 2024 214 DEBTORS.. AMOUNTS FALUNG DUE WITHIN ONE YEAR 3117125 3117124 PrePaynnIS and a¢xrued income 818 Page 8 ntinued...
GAYfoN PRE-SCHOOL UNIT NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 JULY 2025 CREDITORS: AMouKfs FALUNG DUE wrrHIN ONE YEAR 3117125 311T124 Taxation and soaal securlty Other credrtors 1,301 2,146 3,313 3,313 3,447 MOVEMENT IN FUNDS Net movement in funds At 1.8.24 31.7.25 UnrestrlcW funds General fund 36,640 40,350 76,990 TOTAL FUNDS 36,640 40,350 76,990 Net movement in funds. induded in the above are as fdltMS.' Incoming Resou8 Movement resour expended in funds Unrestrfcted fvnds General fund 199,970 (159,620) 40,350 TOTAL FUNDS 199,970 (159,620) 40,350 Comparnfjves for movoment In funds Net rrhwement in funds At 31.7.24 At 1.8.23 Unrestrfctod funds Genera fund 25.901 10,739 36,PAO TOTAL FUNDS 25,901 10,739 36,640 Page 9 )ntinued...
GAYfoN PRE-SCHOOL UNIT NOTES TO THE FINANCIAL STATEMENTS - contlnu FOR THE YEAR ENDED 31 JULY 2025 MOVEMENT IN FUNDS - contlnued Comparative net movement in funds, irKauded in the akx)4e are as follcws.. Incoming Resoutces Movement resources expended in funds Unrestricted funds Genéral fund 129,689 (118,950) 10.739 TOTAL FUNDS 129,689 (118,950) 10,739 A rrent year 12 months and prior year 12 months cx)mbined position is as fdlows: Net vement in funds At 31.7.25 At 1.8.23 Unrestrictod funds General fund 25,901 51.089 76,990 TOTALFUNDS 25,901 51,089 76,990 A Current year 12 rThJths and year 12 monihs combined net movement in funds, induded in the above are as follows: IrKY)ming Resources Movement resources expended in funds Unrestrictad ndS Genera fund 329.659 (278,570) 51,089 TOTAL FUNDS 329,659 (278,570) 51,089 Page 10 continued...
GAYfoN FIRE-SCHOOL UNIT NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 JULY 2025 RELATED PARTY DISCLOSURES There were no related party transaaions for the year ended 31 July 2025. Page 11
GAYfcxi PRE-SCHOOL UNIT DETAILED STATEMENT OF FINANCIAL ACTNMES FOR THE YEAR ENDED 31 JULY 2025 3117125 31r1124 INCOME AND ENDOWMENTS Donallms and legacles Fees & f* deposits Charitable actlvltles Fee5 & fee deposits LEA Fund ra&ng Unrform Other Training Grants 57,773 128,861 1,324 873 30,788 91,534 1,065 447 605 5,250 8.750 1,5IXI 199,968 129,689 Total incoming resources 199,970 129,689 EXPENDITURE Charitable activitses Wages Soaal securty Pensions Ground rent PLA membership and insuran Ligm and heat Telephone Sundries Repairs aNJ renewas Toys and equipment Consumables Pdty Cash Extra curricula Cleaning Uniform Training Fundraisng Tesco Grant 130,748 3,487 2,537 350 1,114 228 755 1,150 2,723 3.027 214 3.800 2,616 98,797 1,399 3,012 350 1.132 651 627 799 487 2,295 254 2,400 2,163 469 472 195 685 750 360 1,943 156,793 115,502 This paJe does nol form part cl the statuiory financial ststemenls Page 12
GAYfc4 PRE-SCHOOL UNIT DETAILED STATEMENT FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025 311T125 31f7124 Support costs Governance costs Accountancy fees Payroll fees Computer equipment 1,710 983 134 2,420 894 134 2,827 3,448 resources expermded 159,620 118,950 Net Income 40,350 10,739 This pJe does not fom part of the statutory finanaal statements Page 13