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 PRE￿cHOOL, 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 <fO￿erIY 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 su￿ON
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 •xam1nè￿8 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 su￿ON
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
Repo￿ng 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 re￿ived.
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 su￿ON
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