RAINOW PRE-SCHOOL
Refstpts and p*ymertts attotsntfortheyear ended
31Juty 2024

Independent examiner's report on the actounts
Report to the trustees ol Rainow Pre-school
Charity number 1043182
On the accounts for the year ended 31 Juty 2024 as set out on pages 2 to 5
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1043182
Principal address
93 Rainow Road
Macclesfield
Cheshire
SKIO 2PD
Trustees
NJ Bailey
SJ Finlay
HF Moss
L Muldoon
Treasurer
Independent Examiner
Bennett Brooks & Co Limited
Chartered Accountants
2 Maple Court
Davenport Street
Maccledfield
Cheshire
SKIO IJE

IndepeTrJentexamlThÈrfsrep)rtohtheaccoun
RepDrttoth*trLtstee5 of RalnowPre-￿otsI
c￿￿tyn￿mber1I143182
acco¢mts hrthe yt•ren&ed 31j￿2o243S58lo￿tOn pa8es zto5
I reporttothetntstees On my£￿rrInation oftheaccountscf theatQV2charftyl'thtrTrust) fortheyear ended31July2024.
R¥pDn51blliliÈ$ and baslsof report
Asthecharfty rrusteesof the Twst, you aorE5POllSiblÈforthe preparètson of the accounts inaceordantt Withthe re4ulremellts
of the CharityesAttiOii rtheA¢VI.
I report in respea of my examination of theTrustrsac¢ounts caftledout undersection 145 ofthe2WIAttand in carryingoutmy
Èxafflln3ty0n, I havefollowedthe appficable Directionsgiven by the ChèrttyC0mml￿(Mj understhoD 145ISllbloftheALt
lDdeP¢ndenteKamin2￿5ststernent
hayecvmpleted rnyexaminatiDn. l Confirmfftat nomat2rlal Matte￿ have cometo myattenth?n in conne¢tioDwiththe
exarnlnatbn whlth ￿Ve$ me causet¢be￿Èvethat4nènYrn3lerlal respeLt'.
ounting recordswére notkept inaccordaDtEwith section 130of thÈA¢tor
- the acthuntsdo nDta¢tord wththeaccounfjngreeords
I have no ¢oncerns and have come acr055 noothermattersin connettionwlth theetsrnillauon tc which atten￿On should bedrawn
In orderto enablea proper understandingof the accountsio be roacw.
MxhaelJ¢7seph5nape FCC4
BeonettBrooks &Co Limited
ChartEred Accourtants
Z Map￿Court
Davpnport Street
Ma<¢le5fJeld
Cheshlre
SKID UE
Pagei

PANOWPRE-SCHOQL
Yearen&d JIJU￿2014
Reteipts an& PayrnenrsAeeiYJnt
Unre5thct
Funds
Di&i8n*ed
RestriCt4d
F￿05
Totsi Funds
2024
Total Fund5
2023
Aetypts
Coun&1 fuNLVn& feesandvouthers
Donatiorts, fvndr&*nÉandgJndrysncome
9.601
1778
30.181
1778
3P50
Inteiertrecwved
219
219
93
Gr0551ncornÈ
11598
33,178
47,93Z
Piyments
Charitable artiv￿e5
GoverTrance Costs
7.S
31203
39,
0,178
4,895
Totsi paynents
IL449
31203
43.652
NÈtrec*ptsiipayrnentsl
¥149
-11.623
-IOA74
Cashfvnd5atlAu8USt2023
8S.180
285
85.465
82.606
Cash fvndsat31Juty2024
&9
86,329
74.991
85A65
p422

RAINOW PRE4CHOOI
Yearended 31July2024
tementof a$5ets andllabllitTes
Vnrestri¢ted
Fund5
a￿[gnated
Restricted
Funds
roial Funds
2024
Totsl ￿ndS
20
Notes
Cashfvn(ts
Bank curyentjccount
45.007
4S.007
56,660
Bink deposit acc￿nt
21,033
21,033
20￿16
ndratslft63cwunt
4932
8332
7J83
Cashon hand
55
35
Totalcash funds
75.(Q7
75.cl
85.465
Represented by..
Total uThre#ficted funds
74,991
74,991
85,1
Total re5trietedfunds
285
rotal funds
74,991
74,991
,465
Approv￿ bytheTrustees and&Èned OThth￿rbehautsy'.
Treasurer
26 Marth 2026
26 Marth 2026
Page 3

RAINOW PRE-SCHOOL
Year ended 31Jyty Z024
Notes tothe accounts
l Accounting convention
The accounts have been prÈpored on a cash basis following the suidance provided by The Charlty Commission for Engknd and
Wales forthe tomp￿tion ofa receipts and payments acceunt. Additional information 15 prowded with respertto debtor5,
creditor5 8nd aceruals at the year end to give a betterunder5tsnding of the types of asset5 controlled bythetru5tee5 and any
mzterial Ivabilitiesthat may need ta be metfrom thelunds.
2 Incoming resources
23
East Chesh*re Coundl
FeES and Vouchers
20.580
9,601
32,435
11,454
30.181
43,889
3 Fundrafwrbgincome
2024
Lunth club
Glfts Galore xma5 event
Flowerarran8tngevent
Fell race drinks and cakests
Fell race donatlon
500
1638
592
964
256
1365
450
763
2D)
1778
3.950
4 Charitable activlues
2024
2023
Wage5 Costs
Pens*on costs
Rent
Refreshments
Miterlals and dailyaetivities
Equipment
aEaningand paper towéls
Meetln65. parties and presents
Fundroising experk5es
3L526
677
5.117
31,872
278
4.933
515
1,942
L756
135
180
135
314
275
39,753
40,178
S Governance costs
2024
Payroll preparation costs
countèncy
Broadband
Insuran
Registotion and Inspection fees
Ststionery and photoropying
Webstte
Training
Subscriptions
Equiprnent
Advertiwng
¥296
2346
310
419
439
157
14
95
192
200
202
4895
Page4

RAINOW PRE-SCHOOL
Yearended 31Juty2024
NDtes to the accounts
6 Debtors-foi inforrnètion
2024
2023
PAYE and empjtryerallowance
716
716
7 Creditors-for information
2023
Wage5 and PAYE due
Wages a*d PAYE due. August holiday pèy
Rent
Accountanty induding pwall costs
Pension
2,719
3,$55
1,675
5.688
52
13.689
3,555
1.675
304
51
8,133
8 ljnrestricted Funds
2024
lance* i August 2023
85,1
82,6C6
Surplus foryear
1.149
1574
Transferto restrtrtted fund
11338
8alante at 31 Juty 2024
97.667
85,180
The unre5trittedfund represents thefreefvnd5 of the d)aritywhich are not designatedforparticular use.
9 Restrirted Funds
2024
2023
Balanceat i August 2023
285
Surplu$ foryear
-11,623
285
Transfer frorn unrestricted
11338
Balan￿ at 31 July 2024
285
The restritted funds relatetothe shortfall of thewa%￿ paid outto stsff and theamountsthat wereable to be
recjaimed from Cheshire East Council.
Page5