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 y￿th the finantial statem￿t5 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 sei*on 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 pro￿de
car8 and eady education. preparing the Child￿ for th￿r 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 ￿ntrOl1￿j 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-tr￿daY 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 COn￿rnS 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 R￿mMend￿ prac￿￿ applicable to chatities preparing th￿r
accounts in ￿L)rdan￿ with the Financaa Rq￿rtIng Standard applicaNe in the UK and
Republic of Ireland IFRS 1021 (effective 1 January 20191,, Finan¢ial Reportlng Standard 102
The Financial Re￿rtIng 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 StateM￿t 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.
Comp￿rter equipment - 33% on (XK8t
Ta￿tIOn
The charity is exempt from tax on its charitable a*vities.
Fund accounting
Unrestricted funds can LE used in 8)X￿dan￿ 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, amount￿1 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
co￿tnu8d...

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
PrePayn￿nIS 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 Resou￿8 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

GAYfc*4 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 p*Je does not fom part of the statutory finanaal statements
Page 13