Warwick Pre-school Accounts 31 March 2025 CHARITY NUMBER 1101037
Warwick Pre4chool Contsnts Page Independents Examinerfs Report Income and Expenditure Account Balance Sheet Accounting Policies
Warwick PrechOOl Inaependent Èxaminers l<eport to the I rustees ot vYa1Ck Pre ¥•cnool I report on the accounts of the charity for the year ended 31 March 2025. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparatn 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 Act) and that an independent examination is required. It is my responsibility to= • Examine the accounts under section 145 of the 2011 Act: Follow the procedures laid down in the general directions given by the Charty Commission under section 145(5)(b) of the 2011 Act. and . State whether particular matters have come to my attention. Basis of independent examinerfs 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 charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view. The report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention.. 1.Which gNes me reasonable cause to believe that, in any material respect, the requirements.. . To keep accounting records in accordance with section 130 of the 2011 Act., and . To prepare accounts which accord with the accounting records and comply wtth the accounting requirements of the 2011 Act have not been met,. or 2.To whic y opinion. attention should be drawn in order to enable a proper understanding of the N Khizar NK&COLTD Accountants 50 Pembroke Road London W8 6NX 28 January 2026
Warwick Pre-school Income and expenditure Account for the year ended 31 March 2025 2025 2024 Income Fees Nursery Educational Grants Fund Raising Other Income Bank Interest Total Income 52,831 171,812 201 37 3,037 227,918 58,051 123,213 412 2,759 184,435 Expondltur• Staff Costs Cover Staff Staff Training Telephone Insurance Repairs and Prerni8e8 Expenses Cleaning Activities Outings Toys and Equiprnent Consumables Subscriptions Printing Postage and Stationery Bank Charges Accountancy and professional Total Expenditure 150,434 6,057 153,727 1,998 170 1,238 1.138 571 751 7,515 124 1,245 2,268 124 1,283 1,194 540 550 5.990 2.046 2.478 2.510 502 60 5,200 179.428 74 5,034 176,461 Not Surplu8 Balance carrled forward 48,490 7.974
Warwick Pre-school Balance Sheet as at 31 March 2025 Charity Number: 1101037 2025 2024 Current Assets Bank Balance 484.033 484,033 435.509 435,509 Current Liabilities.. Amounts falling due within one year Accruals 1,808 1,774 Net Current Assets 482.225 433,735 Total Assets 482,225 433,735 Represented by: Unrestricted Reser¥es Balance at Start Net surplus for the year Total Reserves 433.735 48,490 482,225 425,761 7,974 433,735 Approved by the trustees on K Rodrigues Trustee
WanNlck Pre-school Accounting Policies for the year ended 31 March 2025 1 Accounting Policies Basls of accountlng The financial statements have been prepared under the historic cost convention and in accordance with the accounting poIleS as set out below. The financial statements have been prepared in accordance with the statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021, the charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. Golng Concern At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing these financial statements. Incomlng re8ourco8 Donations and bank interest are Credited to the statement of financial activity in the year in which they are receivable. Ro8ourc•8 expondod Direct charitable expenditure compromises direct expenses incurred on the defined charitable purposes of the charity. Governance costs include expenditure on compliance with constitutional and statutory requirements. Sustalnability Fundlng Sustainability Funding is shown in the year in which 1$ rtteived or receivable. Taxatlon The charity is a registered charity, and therefore is not liable for income Lqx or corporation tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities. Irrecoverable VAT The charity is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financsal statements. Cash Flow The charity has taken advantage of the exemption in preparing these financial statements a5 permitted by FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland. . the requirements of section 7 Statement of Cash Flows
Warwick Pre-school Accounting Pollcles for the year ended 31 March 2025 1 Accounting Policies Basis of accountlng The financial statements have been prepared under the historic cost convention and in accordance with the accounting policies as set out below. The financial statements have been prepared in accordance with the statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. Going Concern At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing these financial statements. Incoming resources Donations and bank interest are Credited to the ststement of financial activity in the year in which they are receivable. Resources exponded Direct charitable expenditure compromises direct expenses incurred on the defined charitable purposes of the charity. Governance costs include expenditure on compliance with constitutional and statutory requirements. Sustalnablllty Fundlng Sustainability Funding is shown in the year in whrch is received or receivable. Taxatlon The charity is a registered charity, and therefore is not liable for income tax or corporation tax on income derived from its charitsble activities. as rt falls wrthin the various exemption8 available to registered charities. Irrecov•rabl• VAT The charity is unable to recover VAT since it does not make taxable supplies. The cost of irrecoverable VAT is not separately analysed in the financial statements. Cash Flow The charity has taken advantage of the exemption in preparing these financial statements as permitted by FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland. . the requirements of section 7 Ststement of Cash Flows