Reglsterd Charity Number: 1047079 Report of the Trustees and Financial Statements for the year ended 31st August 2024 for Westbere Pre-school Westbere Pre-scool Contents of the Financial Statements for the Year Ended 31st August 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Westbere Pre-scool Page I Report of the Trustees for the Year Ended 31st August 2024 The Trustees present their report with the finanacial statements for the charity for the year ended 31st August 2024. Reference and Administration Details Registered Charity Number 1047079 Principal Address Village Hall Church Lane Westbere Canterbury Kent CT2 OHA Trustees Nicola Bullock Jacqueline Gilbert Emma Suart Lynda Stanley 15matul Fitriyah Binti Zaharin Chair Independent Examlner Alan Todd Aviemore Rectory Lane Barham Canterbury Kent CT4 6PE HMRC MLR: XBML00000150612 Principal Bankers HSBC 9 Rose Lane Canterbury Kent CTI 2JP Westbere Pre-scool Page 2 Report of the Trustees for the Year Ended 31st August 2024 Objectives and Actlvlties Pollcles and Objectives In setting objectives and planning for activities, the Trustees heve given due consideration to general guidance published by the charity commission relating to public benefit. The objects of the charity is to enhance the development and education of children under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups. Activities for achieving objectives The pre school is currently open 4 days a week with full day session5 being offered on a Monday and a Wednesday. Most sessions are currently fully booked according to staff ratios. Achlevements and preformance Flnancial Review Going Concern After making appropriate enqulries, the trustees have a reasonable expectation that the charlty has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the goin8 concern basis can be found in the Accounting Policies. Structure, governance and management Constitution The Westbere Pre-school (previously known as Westbere Playgroup) became a registered charity {number 10470791 on 13 October 1994 The principal object of the charity is that of a pre-school. Method of Appointment or electlon of Trustees. The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust Deed Risk Management The Trustees have assessed the major risks to which the chity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. This report was approved by the Trustees and signed on their behalf by: Nlcola Bu Ilock Date.. Westbere Pre-scool Page 3 Independent Examlners Report to the Trustees for the Year Ended 31st August 2024 I report to the trustees on my examination of the accounts of the charity for the year ended 31st August 2024 Responsibi lities and basis of report As the Trustees of the charity, 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 charities accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145151{bl of the Act. Independent Examiners Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: accounting records were not kept in accordance wlth section 130 of the Act or the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attendtion should be drawn in order to enable a proper understandinh of the accounts to be reached. e?7r Alan Todd HMRC MLR,. XBML00000150612 Aviemore Rectory Lane Barham Canterbury Kent CT4 6PE Westbere Pre-scool Page 4 Statement of Flnancial Actlvltles for the Year Ended 31st August 2024 Unrestricted Total Funds Funds 2024 2024 Total Funds 2023 Note Income From Charitable Activities Investments 42671 42671 38814 Total Income 42671 42671 38814 Expenditure on: Charita ble Activities 40706 40706 40085 Total Expenditure 40706 40706 40085 Net Loss before other recognlsed galns and losses Net movement In funds 1965 1965 1965 1965 -1271 -1271 Reconcillatlon of Funds Total funds brought forward 1370 1370 2641 Total funds carrled forward 3335 3335 1370 Westbere Pre-scool Page 5 Balance Sheet for the Year Ended 31st August 2024 2024 2023 Note Current Assets Debtors Cash at bank and in hand 3520 1740 3520 1740 Creditors: amounts falling due within one year 10 185 370 Net CUTrent assets Net Assets 3335 3335 1370 1370 Charity Funds Unrestricted Funds Total Funds 3335 3335 1370 1370 The Flnancial Statements were approved by the Trustees and signed on thelr behalf by: Nicola Bullock Date: I&[IOL) Westbere Pre-scool Page 6 Notes to the Flnancial Statement for the Year Ended 31st August 2024 l. Accounting Policies Accounting Convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparlng thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102lleffective l January 2019)- {Charities SORP{FR5102}); and the Charities Act 2011 Incoming Resources All incoming resourves are included on the Statement of Financial Activitles when the charity is legally entitled to the income ad the amount can be quantified with reasonable accurancy Expenditure Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributable to particular headings they have been allocated to activlties on a basis consistent with the use of resources Fund Accountlng General funds are unrestritted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes 2. Income from Charitale Actlvitles Unrestricted Total Funds Funds 2024 2024 Total Funds 2023 KCC Fundlng Fees from Parents Fundraising Grants 37094 37094 33623 5350 5350 4378 227 227 316 497 38814 42671 42671 3. Investment Income Unrestricted Total Fund5 Funds 2024 2024 Total Funds 2023 Investment Income Westbere Pre-scool Page 7 Notes to the Financial Statement for the Year Ended 31st August 2024 4. Direct Costs Unrestricted Total Fund5 Funds 2024 2024 Total Funds 2023 Insurance Sundry Expenses Hall Hire Training Courses Wages and Salaries 442 1597 3718 442 1597 3718 357 2328 2587 172 34764 34764 34456 40521 40521 39900 5. Governance Costs Unrestrbcted Total Funds Funds 2024 2024 Total Funds 2023 Governance Independent Examiners Costs 185 185 185 185 185 185 6. Analysls of Expendlture by expendlture type Staff Cost5 2024 Other Costs 2024 Total Total 2024 2023 Direct Costs Expendlture on governance 34764 5757 40521 39900 185 185 185 5942 40706 40085 34764 7. Net Resources Expended During the year not Trustess received any remuneration, benefits in kind or reimbursement of expenses {2023 ENill Westbere Pre-scool Page 8 Notes to the Flnancial Statement for the Year Ended 31st August 2024 8. Staff Costs Staff costs were as follows 2024 2023 Wages and Salaries 34764 34456 The average number of persons emp5oyed by the charity during the year was as follows.. 2024 No: 2023 No: No employee received remuneration amounting to more than £60,000 in either year 9. Debtors 2024 2023 Other Debtors 10. Credltors: Amounts fallln8 due wlthln one year 2024 2023 Other taxation and Social security costs Accruals and deferred income 185 370 185 370