**Rainow Pre-School Chair Report 2024/25** September 2024 saw us start the pre-school year with very low numbers. Unfortunately the nature of parents' working patterns has changed enormously over recent years and a part time setting like ours struggles to offer the hours needed for the modern family. We have tried very hard to look at ways to offer extended hours but to no avail. With this in mind we decided to turn it on its head and celebrate a small intake with offering strong personalised teaching and the opportunity to get out and about within the village community. Parents rallied and donated off road buggies so that we could go down to the duckpond and visit the local farmer. We also visited the church ‘cosy cuppa’ where the older folk of the village were absolutely delighted to have some younger company. Staff completed training in areas including supporting speech sounds and emotionally based non attendance. Over the year we celebrated Children in Need, World Book Day and Love Music Trust came and ran 6 music and song sessions for us culminating in a picnic in the park where the children joined many others from a variety of schools and early years setting for a celebration of music and song. We supported the village Christmas Tree Festival with the children taking delight in designing and making decorations for our tree within the display. In May parents, children and staff baked away and provided a veritable feast for the local fell race. This generated a substantial amount of funds to be ploughed back in for the children. Scarecrows and fete happened in July and again the children had great fun making a scarecrow and designing outfits to join in the fete parade. We are so fortunate to have such dedicated staff and parents who always go over and beyond to ensure the future of the setting. Having celebrated the setting being open for 50 years during lockdown, every year beyond that is considered a resounding success. We thank all, staff, children, parents, extended families and the wider village community for their support. Every contribution, however small, is very much appreciated. RAINOW PRE-SCHOOL Recefjpts and payments accountlorth¢year ended 31 Juty 1024 Independent examiner's report on the accounts Report to the trustees of Rainow Pr&School Charity number 1043182 On the accounts for the year ended 31 July 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 Moccledfield Cheshire SKIO IJE Jndep*thntexarnlneesr¢wrtonihe•¢¢o¥nts Reporttoth*trwesof RainowPre-School UwrltyTrumber 1043 Ontheacmuntsforthgyearended31July2024as*iouton page52to S I reporttothe trL[ste￿ on myexaminatlonoftheaccouthtsof the3bove charttyl'the TrusYJ fortheyearende031Jvty2024. Re5po1bsSts6l￿es¥Trd bas15 of report Asrhe charitytru5teesof theTmst, you aro responsibleforthe prepara1￿n of theaccounts in accardancewith the reqU1￿MeThts ofthe CharitiesArt20111'theA¢tI. I reportin respettof MY￿￿rn￿atIOn Df theTru5t5accountscèrried otstundÈrsectlQD 145 ofthe2001 Actand in orryln8OUtmy examination, I h3vefollowed theapplicable DI￿GI10n$ givert bythe Charitycommi5gon under*ctson 14515llbl of the ndEpendent ￿?￿lI￿e￿551atemettI I have compl￿ed my examination. I confirrnthat nomaterial mèttershavecometo fflyattention in cOr￿￿e￿I0￿ wpththe ex3min8tionwhich ￿YeS me cause to belleve th3tSn anymateri31 respetr. - accounlng record5wErenot k&ptln accordante wrth5ection 130 of theActor the accountsdo not acc¢rdwththeaccounUngrecords I haveno concerns and have com2 across n00t￿er mattersin conneLtionwith theexarnlnatlon to%vhich attentt¢yi should bÈdtswn inordertoenable 3 pr(yer understsDdin8of the accounts ro be reached. MichaelJosephSn8pe Ftt BEnnett8rooks &Co timitsd ChartEred A(ccuntsnts 2Mapl*cowt Davenportstre¢t Macclesfield shir SKIO UE Pagel R￿NOwpRE.ScHO0L Yearended 31July 2024 elptsand PayMntsAcW￿t UnresrriL1ed Fund5 Oeswètsd A￿trIcted Ftsnts To￿ Funds 2014 Ttstsl Fund5 2023 NotÈ RecRipts Coundl fvndin& kesand vwchers 00n*r￿s, fundra[￿n81nd￿￿ryijcDme 9￿1 2.7T8 30,ts1 2.778 43 a,950 Inieresrretti¥ 93 Grossinrorn? 11598 33.178 47J32 Payments CharitabIÉ aLtpv1Ues Governai£e£osts 7,5SO 31203 39,7S3 40,178 4,895 TotalpayThents IL449 3Z,203 43.652 45.073 Netrec*gtsllpwentsl -lQ474 U59 Cashfundgat IAuBu5t2023 85,1 2,f￿6 fvnd5 at31July2024 &9 86,329 .11,338 74.991 Pwz FWNOW PRE-SCHOOL Yearended 31July2024 St¥tementof assets and liabliiles Unrestritted nds De￿8￿ated RÈ5trfcted Fund5 Total Funds 2024 Tot31 FuThds 2023 Cashfunds Bank cvrreni account 44,991 44.991 56,660 Bank depaslt account 21,033 21,033 20,816 Fundralsii8account 8,932 8.932 7.983 Cash OTr hand 35 Total cashfunds 74,991 74,991 85,465 Rep￿sented by.. Total unrestricted funds 74,991 74.991 85,180 Total restrlrted funds 285 Total funds 74.991 74.991 85,465 Approved bytheTrU5te￿ and signed Dn th￿r beh3Wby'. T￿aSurer 26 March 2026 26 March 202S PagE3 RAINOW PRE-SCHOOL Year ended 31Juty 2014 Note5toiheaccounts l Acuunting convention The accounts have been prepared on a ￿sh b8515 followingtheguidance provlded byThe Char)tyCommis5i9n for England and Wales for the completicn of a re￿iPts and payments actount. Additional information is pro￿ded with re5perttodebÉors. reditor5 and attruals at the year end to give a better understanding ofthetype5 01355ets controlled by the trustees and any m4terial liabtlitiesthat may need to be met frorn thefvnds. 2 Incorningresourees 2024 East Cheshire Court¢il Fees andvouchers 20,580 9.601 32,435 IiA54 30.181 43,889 3 FLtndraislng income 2023 Lunch dub Gifts Galorexrnas event Flower arranging event Fell race drinks and rake stall Fell rate donatton 1,365 450 763 200 1638 592 256 2.778 3.950 4 Charitable activftles 20Z4 21Y23 W3ges costs Pension costs Rent Refreshments Materials and daily actDiitie5 Equipment Cleanin8 and papertowels Meeting5, ￿rtIeS and presents Fundraising exper￿5 3L526 677 5,117 88 L756 31.872 278 4.933 515 1,942 188 314 275 135 39,753 40,178 5 Governance costs 2024 2023 Payroll preparatitsn ¢05ts Accountsncy Broadband InsurantÈ Rw'stration and inspection fees Stationeryand photocopyin8 Website Training Substriptions Equtpment Advertising 1.296 1.140 r25 2346 310 419 439 285 157 14 192 75 200 384 202 3,899 4.895 Page 4 RAINOW PRE.SCHOOL Year ended 31 July 2024 Notestothe attounts 6 DÈbtor5-for infrirmation 2024 Z023 PAYE and employer BIIow3nce 716 716 485 7 Credftors- for informatlon 2024 2023 Wage5 and PAYE due W3Ees and PAYE due- August hollday pèy Rent Accountsncy including payroll costs Penslon 2,719 3,555 1,675 5,688 52 13.689 3,555 1,675 304 51 8,133 8 Unrestricted Funds 2024 Z023 8alance at l August2023 85.180 82.6C6 Suiplus for year 1,149 2,574 Transferto re5tritted fund -11.338 Balance at 31 July 2024 74,991 85,180 The unrÈstricted fund repre5entsthe free funds of the charity which are not deygn3ted for particular use. 9 Restritted Funds ZOZ4 2023 Balante at l August 2023 285 Surplus foTyear -11,623 285 Transfer from unrestritted 11.338 88lantr at 31July 2024 285 The restritted fvnds relate to the shortfall of the w3ges paid outto staff and the amountsth* were ableto be reclaimed from Cheshire East Council. Page S RAINOWPRE.SCHOOL Yearended 31July2014 5taiernentofa$5Ets and IlalA1ft1È5 un￿t￿tted Fulld5 Oesiynated ftestric￿d Fund5 Total Funds 2024 Totsi Funds NDte5 Cash fuods 8ank Currentl￿ourtt 45007 S6,660 Bank dep051taccount 21033 2L033 20.816 Fundraisingaccount 8.932 8.932 C&%h on hand 3$ 35 Total cash funds 75.CQ7 85,46S Represented by. Total tsj)re5rrftted funds 74991 74.991 85,180 Total restiitted fund5 Ttytalfunds 74,991 74,991 85,465 Approved bytheTrustees and ￿&￿edo￿their b2h3¥by'. Treasurer 26 March 2026 Chair 26 March 2026 P3ge3 RAENOW PRE.saiooL R￿ipts and payments Hccountforiheyear ended 31 Juty 2025 AINOW PRE-SCHOOL Vearended 31July2WiS Statement of a55ets and liab￿r(leS Unrestricted Funds OesignatEd Restrittè Jnds Total Funds 2025 Toral Funds 2024 NOtÈ5 Cash fuDd5 Bink curmt account 30,058 30,058 44,991 Bank deposltaccount 21,￿1 21251 2L033 Fundrai￿nga¢¢OUllt 8.951 8,9SI Cash on hand 142 142 35 Total cash fuThd5 SD,402 60,402 74.991 Represented by.. Total unrestrfcted funds 60.402 60.402 74,991 Tot31 restrlcted funds Total fund5 60,402 60,402 74,991 Approved bytheTrustees and signed ontheirbehalf by. Treasurer 2V0512026 Chair 2ty0512026 8e3 lndepÈ￿dè￿I￿rnlneffs report onthB a￿4?￿￿5 Reporttoihetru5teesof RainowPre-School ChDritynumber1043 Oththe aicounts lorthEyeareTrJed 31Jyty2O25assetout on p¥8e5 Ito 5 I reporttothEtrustees on myexamSn3ti0n of theaccounts of theabDve rharlty I'theTru#'i fortheyearended 311vly2024. Re5ponslbiisbisand basis of report thètharity tru#eesofthe Trust, you are re5ponslblefDrtheprepatstlon ofthe accounts irt acCordancev￿ththe re4uiretnent5 of the Charitle5Act20111'theArtI. I rEPOrt In reSp￿tOf my examlnati¢n of theTry5t'S3ccountstsrried outunder settion 145 ofihe 2WI Actand in carryin8OUtmy examination. I have ftsllowed the applicable Direttion58iven bythe Charity Commission underse¢tion 14515llbl of iheAci. Independentex4minErfsstatement I trE8ve completed my examinatlon. 5 wnfirrn that no materlal mallershavecomÈto myattention in connettion Withthe examinitionwhich wves me(a￿et0 believethatin any m&erial respert.. accountin8 ￿COrdSWere not keptin 8¢¢otdance with 5ettion 13D DftheArtor the accountsdo rtotaccord wrth the accotsntingrecord5 I have no conorD5 havecomeacross Tho orher mattersin connectionwith rhe examlnath)nto whi¢h attentlon should bedrawn in orderto enable a properunderstsnding Df the a¢¢tsuntsio be reached. Michaeljoseph Soape FCCA.. Bennett 8moks &ta Limited ¢t¥rtered Accountants 2 MaplE Court Davenptsrt Street Maccletheld Cheshir stto tsÉ Pa8e I PANOW PRE.SCHOOL YearendEd31Juty 20Z5 Re¢eipts and ptymHntsAccount Unresrrlcted Restricted Fund5 Tot￿ Fu￿5 2025 TOtsI Fund5 2024 DesiinatÈd Npte Receipts Countilfundin& fees and vouchers Donatlons.fundraiSinsand sundry Income 7,411 19,874 27.2&5 30,1 1778 Inrerest 219 219 219 Gr055income 8.016 19,B74 27A90 33.ln Payment5 Chèrltsbleath￿ttè5 Govemintr costs 6,544 31U2 38.67S 3.W3 39.753 totsl payments 10.347 32.132 43,652 Net recdptsj(￿mellts1 113311 lll,Z581 I14,5￿) -ID,474 5hfvnds3tl AuguA2024 74.991 74,991 Transfer betweenfunds IL12S81 12,258 Cash furtds•i31July2025 60,402 60.402 74.991 P4ge2 AINOW PRE-SCHOOL Yearended 31 Juty 2025 Noiestothe accounts J Attounting convention The accounts have been prepared un a cash basis following the guidance provided byThe Charity Commission for England and Wales forthe completion of a receipts and payments account. Addition31 information is provlded with respectto debtors. creditors and accrua& at the yearend to give a better understanding of the types of assets controlled bythe trustees and any material liabllitiesth4t may need to be met from thefijnds. 2 In£orning resource5 2025 2024 East Cheshire Counal Feesand Vouchers 19.874 7,411 20.580 9,601 27,285 30.tsi 3 Fundraising incorne 2025 2024 Lunch club Gits Galorexm35 event Flower arranging event Fell race drinks and cake stall Fell rdce donation 1365 450 763 200 186 200 386 2,778 4 Ch3Trfrs- for infomiation 202S PAYE and employerallowanee 716 1,048.0 716.0 7 Credr(ors- for information 2025 2024 Wages and PAYE due Wages and PAYE due-Au8USt holiday pay Rent Account)ncy indudlng payroll costs Pension 1453 3,555 1.675 304 51 8,133 1,680 2,400 6,533 8 Unrestricted Funds 2025 2024 Balance at l Augvst 2024 74,991 85,1 Surplu5 foryear -2.331 1,149 Trènsferto restrfcted fund -11258 -IL338 Balan￿ at 31July 2025 60,402 74.991 The unrestritted fund represents thefree fvnds of the chartywhich are not designated for particu13r use. 9 Restricted Funds 2024 2023 Balan￿ at l August 2024 Surplus/lDefecitl foryear -12,258 Transferfrom unrestrirted 12,2S8 Balance at 31 July 2025 The restricted fvnds relate to the shortfall of the wages paid out to stsff and the arnountsthat were able to be reclaimed from Cheshire East Council. Pa8e 5