ST. SAVIOUR'S PRESCHOOL, GREAT SUTTON CHARITh REGISTRATION NUMBER 1080626 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
8T. SAVIOUR'S PRE4GHOOL, GREAT surroN FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 CONTENTS Page Legal and administrative infonnation Trustees, Annual Report Independent Accountsnts, Report Statement of Flnancial Actlvltles Balance Sheet Notes to the Flnanclal Statements 6t08
ST. SAVIOUR'S PRE4CHOOL. GREAT surroN LEGAL AND ADMINISTRATIVE INFORMATION REFERENCE AND ADMINISTRATIVE INFORMATION St Saviourfs Pre-school, Great Sutton Charlty Name Charfty Rogl8tratlon Number. 1080626 122 Green Lane Great Sutton Ellesmere Port Cheshire CH66 4XG Rwlstsrod Offlce: TrustsO8: Mr Craw Lewi8 Mrs Vthnifred Gavln Mrs Samantha Wood Mrs Dawn Brady Mrs Hannah Gushlow M8 Stephanle Seymour Bankern: Natwest Bank plc 86 Whitby Road Ellesm8re Port Cheshlre CH66 OAT Independent Accountant: ndrew W Berons FCA Chartered Accountsnt 48 Ringley Drive hitefield Manchester M45 7LR Page 1
ST. SAVIOUR'S PREcHOOL, GREAT surroN TRUSTEES. ANNUAL REPORT The Trustees present their annual report and the finanGial statements of the Trust for the year ended 31 August 2024. OBJECTIVES To enhanc8 the development and education of children from 2 - 4 years of age by encouraging parents to undarstand and provide for the needs of their children through community groups. FINANCIAL RESOURCES During tha financial year ended 31 August 2024 net resources increased by £10,201. CURRENT POLICY To provide education and trainlng to children from 2 - 4 years of age who are resKlent In the area of Cheshire West and Chester <fOerIY Ellesmere Port and N68ton). Slgnod by order ol th• Tru•t• Mr8 Wlnlfred Gavln June 2025 Page 2
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ST. SAVIOUR'S PRE4CHOOL. GREAT suON I report on the accounts for the year ended 31 August 2024 set oirt on pages four to eight. Rospoctlvo responslbllltlos of trustee8 and examinor The charitys trustees are responsible ft)r the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 AGt)) and th* an independent examlnation is required. Having satisfied myself that the charity is not subject to audit under company law, It is my responsibility to: examine the 8ccounts under Section 145 of the 2011 Act to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145 (5) (b) of the 2011 Act)., and to stste whether particular matters have come to my attention. Basls of tho Indop•ndont uamln8f8 report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charlty and a comparison of the accounts presented with those records. It also includes consideration of any unusual itsms or disclosures in the accounts and seeking explanations from you as trustees Gonceming any such matters. The procedures undertaken do not provlde all the evidence that would be required In an audlt, and consequently no opinion is given as to whether the accounts present a 'true and frdif view ' and the report is limited to th088 matters set out in the statements below. Indopend•nt •xam1nè8 statomont In connection with our examination, no matter ha8 come to my attention: (1) whlch gSves me reasonable cause to believe that, In any material respect, the requirements to keep accountlng record8 in accordance with Sectton 130 of the 2011 to prepare accounts whlch accord wlth the accountlng records and to comply wlth the accounting requlrements of the 2011 Act have not been met. or {2) to which, in ry opinion. attentlon should be drawn in order to enable a proper understanding of the accounts to be reached. Andrew W Berens FCA Chartered Accountant 48 Ringley Drive Whitefield Manchester M45 7LR Page 3
ST. SAVIOUR'S PRE4CHOO¥ GREAT SUThON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024 Unrastrlctad Rostricted Total lund fund¥ funthth 2024 Incomlng R•8oureo8 Activities In furthering the charlty's objects 2 100,864 Grants received Activsties for generatlng fvnds- fund raising activities Other income 100,864 3Total Incomlng Resourc08 R080urc08 Expond•d Charltablo oxpondlturo Activitles in furtharing the charity's objects 4 90.868 90,868 Managem8nt and admlnlgtration of the Charity Total Rosources Expondod N•t Mov•m•nt In Fund• for th• ygar 10,201 10.201 Balances brought forward at 1st Septsmber 2023 28,981 28,961 Balances carried forward at 318t Augu8t 2024 The notes on pages 6 to 8 fonn part of these financial ststsments. Page 4
ST. SAVIOUR¥S PRESCHOOL, GREAT suON BALANCE SHEEf AT 31 AUGUST 2024 2024 Flxod A88ets Currnnt Assets Debtors Cash at bank and in hand 40,256 1,094 Llabllftl•8: amounts falling due within one year Not Current A88 Total A88•t8 lu• Currènt Llabllltle8 Tho fund8 of th• charlty Unrestrlcted income funds 39,162 Approved by the Board of Trustees on and signed on rt8 behalf by Mrs Wnifred Gavin The note8 on pages 6 to 8 fomi part of these accounts. Page 5
8T. SAVIOUR'S PRE4CHOOL, GREAT SUThON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 1. ACCOUNTING POLICIES Ba616 of preparfng the flnanclal accounts The financial statements have been prepared under Ihe historical cost conventlon and In accordance with the Statement of Recommended Practice entitled °Accounting and Repong by Charities. {SORP 2005) issued in February 2005. Tanglblo flxod a88at• In accordance wlth the temis of the charity's formal constitution. in the case of a general di88olution. all assets revert to the Early Years Alliance. On this basis the trustees consider It appropriate to write off all fixed assets in the year of their purchase. Accordlngly, depreciation is providod at the rate of 100% of cost prlce. Funds accounting Funds held by the charity are: Unrestricted general funds - these are funds that can be used In aGcordance wlth the charitsbk objects at the dlscretion of the trustees. Designated fvnds - these are funds set aside by the trusts88 Out of unrestricted general funds for speclllc future purposes or projects. Restricted funds these are funds that can only be used for partlcular restricted purposès within the objects of the ch8rity. Restrlctlons arlse when sp8cifi8d by the donor or when funds are ra18ed for partlcular restricted purposos. Further explanatlon of the nature and purpose of each fund18 Included In the notes to the accounts. Incomlng r)u•S General Income is recognised in the period in which the charity is entlded to receipt and the amount ¢an be measured with reasonable certainty. Income is deferred only when the charfty has to fulfil conditions before becoming entitled to It or where the donor has specified that the income Is to be expended in a future period. Don8tlons. legacies and similar income These are credited to the statement of financial activities in the year in which the Income is deemed to be recèivable. The trust88s regard such incoming resources as receivable as soon as they obtain notification of a firm commitment. Activities in furthering the chaiity's objects These include income from parents and from Cheshire West & Chestsr Council in respect of the provision of nursery education for children of pre-school age. Such income is credited to the statement of financial activities in th8 year in which the income is deemed to be receivable. Fundralsing acti These include the sale of photographs and other voluntary activities. Such income is credited to the ststement of financial activities in the year In whth the income Is deemed to be receivable. Page 6
ST. SAVIOUR'8 PRE4CHOOL, GREAT SUThON NOTES TO THE ACCOUNTS FOR ThE YEAR ENDED 31 AUGUST 2024 Incomlng rn80urce8 - contlnued Bank interest received This is credited to the Statsment of financial activities as the income is reived. Grants receivable Grants awarded for revenue Purposes are treated as unrestrlcted income and credited to the statement of financial 8Ctlvities In the year in which the funds become receivable. Grants awarded for the purchase of fixed assets. or for other restrlcted purposes, are treated as restrfcted Income and credited to the ststement of financial activities in the year in which the funds become receivable, along with any partnership fvnding received. Irrocovorable value addod tax The charty is not registered for value added tax purposes. Consequentty, the cost of any value added tax borne is added to the cost incurr8d and subsequently written off in the stat8m8nt of financial activitles or altematively added to the capitalised cost. R••ource• pended In fvrthering the charitJl8 oblects Thes? include cost of outside play equipmenL consumable play equipment, refreshments, milk and the cost of extemal trips. Costs are included on an accwals basis as soon a8 the cost is recognised. Fundr81slng and publiclty, managem8nt and administration These costs are Included on an accruals basis as soon as the co8t18 recognised. Allocation of G08ts between fvnds Costs charged in the statement of financial activitiés are g8n8rally treated as charges against unrestricted inwme. Expendlture is induded in the 8tstement of finandal actlvities when incurred. Page 7
ST. SAVIOUR'S PRE4CHOOL, GREAT suON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2024 2. INCOME FROM ACTivrriES IN FURTHERING THE CHARITY'S OBJECTS Total 2024 Revenue Grants Sessions billed 86,842 3. OTHER INCOME Total 2024 Miscellaneous income, 4. COST OF ACTIVITIES IN FURTHERING THE CHARITY'S OBJECTS Total 2024 staff wages Insurance Rèsourc08 MisGellaneous expenses Unrestricted Funds axpended 74,579 1,327 14,399 653 5. MANAGEMENT AND ADMINISTRATION OF THE CHARITY Total 2024 Admlni8tration, Stationery and postage Rent payable Costs of Independent examination 1.135 1.980 50 6. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 Other creditors Accrued expenses 750 Page 8