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 Pre￿chOOl
Inaependent Èxaminers l<eport to the I rustees ot vYa￿1Ck 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 preparat￿n 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 poI￿leS 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