ST. SAMOUR'S PRE-SCHOOL GREAT su011 CHARrrY REGISTRATION MIAIBER 1080626 REpoKf AND FIIIANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ST. SAVIOUR'S PRE-SCHOOU GREAT siirroN FINANCIAL sfATEMEKTS FOR THE YEAR ENDED 31 AUGUST 2026 copirEpif8 l and admlnlstratlve Infom Twstees. Annual Rewrt Bakn¢e SPrtt 6t08 Note8 to the Fin11 Statwnont8
ST. SAVIOUR'S PRESCHOOU GREAT siJrroN LEGAL AND ADMINISTRATIVE INFORMATKIN REFERENCE AND ADMIMSTrATIVE INFOIIIAATION Charity Namo St Saviourfs Pr&Sdth. Great Sutton Charlty Roglstrnllon Numb•r. 108ffft8 Reglstsrnd Offlce: 122 Green Lane Great Sutton Ellesmere Ptht Cheshire 4XG Tru•t•••: Mr Cralg LS Mrs Wlntfred Gawn Mrs Hannah Gushk Ms stenie sey[rr Mr James Gavin M$ Sue Garrett Ms Molly Bailey Bank•rn; Natvlest Bank plc 88 Whitby Ro Ello8more Pt Cheshire CHe6 QAT Indopond•nt Accountant". Andrew W Ben9 FCA 48 RirwJ* Drive rtefidd Manchester PM5 7LR P¥1
ST. SAVIOUR'S PRECHOOU GREAT SLrrroN TRU8TEES' ANNUAL REPORT The TnBtee5 present 1r report K the finan(xal staternts of Trust for the ye ended 31 August 2025. OWECTIVES To enhan the develowwit and education of children 2- 4 yews of age by encouragi parents to understand and prolth for ts neads of Iher chiken through communty groups. FINANCIAL RESOURC&8 Durlro the fina81 w ¢rKled 31 Augu•t 2025 net Tr¢I)S in¢rea8ed by f26,412. CURREKr poucy To provide edu¢atiM and training to children from 2- 4 years of •30 are rewdent in the area of Cheshire West and Chester (lTty Elb8m6r• Port arKI Nast1. 8lgn•d by ord•r ol the TnMt• IArn Wlnllrod Gavln Juno 2026 Page 2
INDEPENDEKf EXAMINERS REpoi¥f TO THE TrUSTEES OF ST. SAVIOUR'S PRE4CHOOL GREAT SLrrroN I report on the aCC(nts the yr 31 Aug 25 set out on paFs four to e. RpecIO re8pon81bllltle8 of Inmtew and •xamln8f The chanty's Irustees are responsible for the preparalb)n of the nts. The charitvs trustees Consider that an audrt is not reqUIrj for this year {undw S&tion 144(2) of the Charities Act 2011 (the 2011 Act)) and that an inde[Ml examination is wuired. Having satisffied mysdf thal tharity 18 rnt suw to 8j11 undw company law. It 18 my resronsibility to.. examine the amnts Seclion 145 of the 2011 kt to f01b the prctedures iaKI dTh•m in Ihg General ChTWtions given by th• Charlty commiss (under SectK)n 14515) Ibl of t1 2011 Acll, and to stste vthether matters have come to my attents'on. Ba•18 of the Indopondont oxamln•rf• roport My examinatK)n was carried out in a¢oydarto ith thè G8n8ral .11#)1 gp4en by the Charity Commission. An examinatKJn irude8 a remv ol tho actcunting rKord$ kept by the charity and a compan'son of th8 accourrts presented Ith)se rwds. ft also iludeS con8Kleralion of any unusual rtems or disclosures in accounts and skIng 8xanab0ns from you as trustees concemin9 any such rnatt. Tho w£dUreS undertaken th) Th)t provth all the tvidenc8 that Vorsukl ba required in an audiL and c4)n8equenty no oKM'niw is given as to thether the accounts present a Irue and fair vmv, ar•J reF<Xt is IIMrt to those matters Set out in the ststements below. Ind?ndOnt •xamln•f• •tat•m In COnnb.on Yéith our examinatth, no matter has c%)m& to my attention.. (11 whth gives me rea80nth caus8 to ilieve that, In any material re8F. the to keep QUntirYj rwds in ax0rdar wth SeLtion 130 of the 2011 Act,. to prepare ac¥x4JntsYthth YIU) thè accounts'ThJ records and to ¢cAnpiy the requirements ofthe 2011 Ac4 {21 to fiich, In my Onl(, sh(Mthl be dra4vn In to enab18 a proper und8rstandiThJ of thg ac0nts to b8 rothj. ndrew W 8erens FCA Chartered Accountant 48 Ringley Drive Whrteffield Manchester M45 7LR Pag8 3
ST. SAviouifs PRE-SCHOOU GREAT siJrroN STATEAIEpif OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 AUGUST 2025 UnreBtrlct•d R••tsICt Totsl funds fund% 2025 Incoming R•Ule•8 Actiwlies in furthering the (•'8 obJ"ed9 2 124413 125N13 Actiwtses for gengrating funds- fund raising activbt Other inc 3Tot•l Incomlng Rau Re8ourco• Expgnd•d Gharfl•blo gxpgndltyrn ActtieS in furthering the carity's obj'ects 4 96,835 Management and 8Alm1nlstrat of the 100,321 72 Alov•m•nt In Fund• for th• yr 28N12 26,412 8alances brought forw¥d at 1 st Septernr 2023 39.162 39,162 Balantts carried fonvard at 31•t Augu•t 2024 The notes on pages 6 to 8 fcm of thege financial statem.
ST. SAVIOUR'S PREXHOOL GREAT surroN BALANCE SHEET AT 31 AUGUST 2025 2025 Flxed A•8•ts DebtrKs Cash at bank aThJ in hand 67.219 Llabllltlos". amounts falling due wilhin one year N•t Currnnt Assots 574 Total A8•0ts 10•8 Current Lhblllll8• Th• fund• of th• chartty Unrestric income fUJ5 85.574 Approved by the Board crf Tru8tee8 on and s19r] on its b Mr8 Wmllr&l Gn The notes on pa988 6 to 8 forrn part ofthese nts. P8oe 5
ST. SAVIOUR'S PRE-SCHOOL GREAT siJrroN NOTE8 TO THE ACCOUNTS FOR YEAR ENDED 31 AUGUST 2025 I. ACCOUNTING POUCIES Basls of prwarlng th• Ilnanclal accoun1• cordance ¥Mth the Statement of ReLommendwJ Pr&tice entitled 'Accounting and Re'ng by Charitw. {SORP 2005) issued in Few 2005. Tanglble flx•d aM•ts In accordance with the terms of the charity's formd nstItution, in the cage ol a general dlssolutlon, all assets revert to the Eaty Years Allkqnce. On this basts thè truste8s consider it appropriate to clf all fix&J assets in the year of their purchase. Accordln91y. dew&iation i¥ provvjtrj at the rate of 1C#Yh ofoxt pyice. Funds ac¢ountlng Funds hdd by the charity we.. Unrestricted general funds - these we funds that be uwj in acc(K(kn v4ilh the charrtable oblects at the dlscretKM of the trustees. Designated funds- these are fundy set ashle by the trustees (xrt of unrestrided generdl fiJnd8 for 8Fecific future purFoses or project8. Restricted fvnds- these are funds that can onty be us•J for pgrticular restricted purpJ888 Trmthin the obj18 d the charity. Restrtn3 arise vth•n by the donor or %then funds are rased for partlar restnctsJ wrFQSeS. Further explanation of the naturo 8nd wrpo8e of each fund incIled in the note8 to the accounls. Incomlng ro•ourc•B General Income 1$ re¢cMJnig&J in thè In the charity is entrtl&J to relpt and tho a1)Unt can be measured wth rea80nable certainty. Inojme is deferred only en Ihe charity has to lulfll condrtions beftKe be(xJming entitted to li or vthere th8 donor has wifigj Ihat the income is to tts expend1 in a fthure Donatm4 legachgs and sinirfarirKfne These aTe credited to the statement of fir181 in thè yèar in whth the income is deemed to be receivable. Tho trustees regard such iThyyning resources as receivablè as soon as they obt&n n01thcat of a ccmmitin)t Activths In furtlortng the ChaS c These include income from parents and frL¥n Cheshire West & Chester COU11 in re$t of the provision of nursery edu¢ation for children of prfrSdKI 4e. Such income is Credrted lo Ihe slatemenl Offinaal thts'es in the yoar in thich the income is deemed to reNab FundraIng actNil These include the sale of photojraphs and ott)ervoluntary actNibes. Such income is credited to the stment of financial activitses in the yew in the IrMe is deem to be receivab.
ST. SAVIOUWS PRE4CHOOL GREAT 8urroN NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025 InmIng I•r- Conlknuod Bank internst receThd This is credrted to the statemert of ffinancl actmtw as the InMe Gr8nts r8ceNable Grants awarded for revenue wrposes are treated as unregtrtcted Inco and credw to the ststement of financial athils in the year in funds bOrne receivable. Grants a•rded for tr purchase of Ilxed assets, or for other restricted purw8es, are treated 88 restricted Iroff and credited to the statement of financlal actiwlies In the year In whlch tho funds tecome rtrNable. al9 vthh any p8rtner8hip funding received. Irr•cov0rnblo valuo added tax Th8 charity is not register&J for vdue tax wrrxJ8es. cwInY. the cost of any value added tax bome is added to the c1 incufred and subsequently written off in t 8tatem&nl of ffinanc a¢tmt 8AttY •knJ to tho ca111 cost R••ourcM •xpond•d In furthering the charity$ ob$ These inclthje cost of outsK play 4uipmen( corr8umabl8 rAay equIrj8nt, refre8hm8nt8, mllk and the cost of extemal trips. Costs are Iuded on an 8rual8 ba818 88 800n a8 the cost 18 recoanisfrj. Fundraising andpublKty, management and adM{SttI These costs are inclucled on an bas as scth ag the cost is rwni88d. Alkation olcosts b•hv8en fil Costs charged in the statement offinarmial we gwalty treated a5 ¢tharges against unrestricled inccrn. ExrllUre is Inclu in the Ststernt of financial acbvities when IrKurred. P47
ST. SAVIOUR'S PRE-SCHOOL GREAT sirrroN NOTES TO THE Accoup¥fs FOR THE YEAR ENDED 31 AUGUST 2025 I INCOME FROM ACnVITIES IN FURTHERING TrE CHARITYS OBJECTS Total 2025 Revenue Grants Sessions bill&J 114.914 10 3. OTHER INCOME Total 2025 COST OF ACTivmE8 IN FURTHERING THE CHARrrr8 OBJE Total 2025 Staff wagas Insurance 87.507 1126 6.797 Miscellaneous expen888 Unre8tncted Funds experlA1 5. MANAGEMEiif AND AlINIsTRATIoN THE CHARrrY Tolal 2026 Admini8tration, stawry Rent payable Costs of indeperent exannatiOn 176 2,160 6. AMoutr¥fs FALLING DUE wrrHIN ONE YEAR 2025 Other c¥e(Jrtors 551 Paje 8