Charnock Richard Pre-school
Limited by Guarantee
31 August 2024
Legal and Administrative Information
The Directors / Trustees
Steven Hughes
Adele Calderbank
Chair
Vice Cha ir
Secretary
Zoe Cross
Registered Charity Number
1105516
Company Number
04939225
Registered Office / Principle Address
Parish Rooms
Charter Lane
Charnock Richard
Chorley PR7 SNA
Independent Examlner
FPS Chartered Certified Accountants
Levine House
233 Wlgan Road
Ashton in Makerfleld
Wigan
WN4 9SL
Bankers
RBS
56 Market Street
Chorley
PR7 2SD

Charnock Richard Pre-school
Company Limited by Guarantee
31 August 2024
Contents
Page
Trustees, annual report lincorporating the director's report)
Independent Examiners, Report to the trustees
Statement of Financial Activities (including income and expenditure account)
Statement of financial position
Notes to the financi31 statements
6t012

Charnock Richard Pre-school
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Dirertor's Report)
For the Year Ended 31 August 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited
financial staternents of the charity for the year ended 31 August 2024.
Reference and administrative details are provided on a separate information page at the front of these
financial statements.
Structurei govemance and management
The charity is a company limited by guarantee. It was incorporated on 21 October 2003 and registered as a
charity on 17 August 2004.
The company was established under a Memorandum of Association which established the objects and powers
of the charitable company and is governed under its Articles of Association. In the event of the company being
wound up, members ofthe Management Committee are required to contribute £1 to the assets of the
charitable company.
The management committee, who are also the directors for the purpose of company law, and who served
during the year were:
Steven Hughes
Adele Calderbank
None of the management committee has any beneficial interest in the company.
Under the Articles, the members of the management committee are elected at the Annual General Meeting to
serve a period of one year, Subject to ratification at each Annual General Meering.
The management committee meet regularly throughout the year to review the strategy, operatlons and
performance of the charity. The management committee are fully responsible for the decision making
process operated by the charity.
Current members of the management committee are familiar with the practical work of the charity and their
responsibilities and update training is provided when considered necessary. Additionally, new members of the
management committee will be provided with appropriate training and induction.
During the financial year the day to day dinancial management of the charity rested with Mrs B Hvghes.
The management committee have assessed the major risks to which the charity is exposed and are satisfied
that systems are in place to mitigate exposure to these risks.

Charnock Richard Pre-school
Company Limited by Guarantee
Trustees. Annual Report {continued)
For the Year Ended 31 August 2024
Objective and Actlvitie5
The aims of the Pre-school are to enhance the developrnent and education of children, primarlity under statutory
school age, by providing profesional early years, education and encouraging pa￿nts to undertsand, and provide
for, the needs of their children thiough community groups and by..
al offering appropriate play. education and care facilities, family learning and extended hours 8IOUP5, together
with the right of parent5 to tske responsibility for and to become involved in the actlvitles of such groups,
ensurlng that opportunitles are offered for all the children whatevertheir race, culture, mean5 or abilitv..
bl encouragin£ the study of the Needs of such children, and thelr familles, and promoting public interesi in, and
recgBnition of, such need5 in the local areas,.
cl to raise funds. Pre-school operates not for profit and must relain compliant with section 4 of the Charities
Act 2006, in that we have due regard to public benefit, as such the income of the Pre-school is applied solely
towards the promoilon of these objectlVè5.
The Pre-school vision Is"To be the best we can be" and Tn so doing provide a fun, happy and safe learnlng
expe¥ience for all, where individulaitv Is respected and valued in everyone.
A¢hlevements and Perfr*rmance
The Acadèmic year 3dmissions into the preschool remained very consistent with numbers, and are
on par with the previous year. The commltment to advertising the preschool remained high on the
a8enda along Wlth the on8Qlll8 good reputation ènd excellent word of mouth with in the local area.
The new initiative ffom the government for worklng families has increased the admissions of funded
2 year olds which ha5 also helped increase the number of enquires for the preschool. The preschool
has malntained a good staff to child ratio with no change in the numbers of staff; ongoing personal
development trainin8 has been rnalntained within the staff team. The management and the
commitlee team where fully aware and understood the nature ol the previous year fin3ncial loss, An
Actlon plan was put in pla¢e i.e. only spending funds that where raised by the fundraising activitie5
and more Stringent control of staffin8 hours, this has enabled the preschool to be on a more stable
rjrtancial footing and brin8 the figures out of a financial105s and Into small linancial gain. The
preschool is committed to the fundr3isin8 throughout this year and will contlnuè with this gtructure
In place for future investments or resources that maybe rneeded to aid the development of the
children within the preschool. As ever the familles tsf the children have been extremely supportive in
the fundraistng the preschool has done over the year and this will hopefully contlnue l am Sure 8olng
Into future activities.
Financlal Revlèw
As shown in the statement of fsnaTrcial activltles LJn page 4, the net profit for the year arnounted to
£4792. It is the policy of the charity that unrestricted funds which have not been designated for a specific use
should be maintained at a level that will ensure that if the￿ Is any significant drop in fundin& the charity will
be able to continue with its cufrent activities whilst ctsn5ideration is given to ways In which aéditional funds may
be raised. The charity currently aims to malntaln lurnds at a level of three month5, expenditure. At year end ihe level was
around 1.5 month5 expense5 due to required staffing level costs. The trustEes hope to revert reserves to a hi8her
level in the curient accountlng year, and conflrm that funds have increased since year end.
The management comrnittee, havlng regard to on80ing liquidity ￿quirementS of the charity, have kept
available funds In the bank cuirent account.
Small company provision5
This report has been p*epa￿d in accordance with the provlsions applicable to companies eTrtitled to the small
cornpanles exernprion. The trustees, annual report was approved on
behalf of thè board of tru5tee5 by..
So ILt...i....zf......
and signed on
Mr S Hughès
Chair

Charnock Richard Pre-school
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Charnock Richard Pre-school
Year ended 31 August 2024
I report to the charity trustees on my examination of ht eaccounts of the Company
for year ended 31 August 2023 which are set out on pages 4 to 12.
Respon5ibilitles and basis of report
As the charity's trustees of the company Iwho are also the directors of the company for the purpose of company lawl
you are responsible for the preparation of the accounts in accordance with the requirements
ofthe Companies Act 20061"the 2006 Act").
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of
the 2006 Act and are eligible for indepondent examination, I report in respect of my examination of your
charity's accounts as carried out under section 145 of the Charities Act 2011 Ithe 2011 Act).
In carrying out my examination, I have followed the Directions given by the Charity Commission (under section
14515llbl of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confirm that no material matters have come to my attention
which gives me cause to believe that:
accounting records were not kept in accordance with section 386 of the Companies Act 2006￿Qfj
the accounts do not accord with such records,. or
the accounts do not comply with relevant accountln8 requirements under section 396 of the
Companies Act 2006 other than any requirement that the accounts give a "true and fair view
which is not a matter considered as part of an independent examination,. or
the accounts have not been prepared in accordance with the Charities SORP IFRS1021.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report In order to enable a proper understanding of the
accounts to be reached.
Date:
Amanda Kershaw FCCA
FPS Chartered Certified Accountants
Levine House
233 Wigan Road
Ashton-in-makerfield
Wigan
WN4 9SL

Charnock Richard Pre-school
Company Limited by Guarantee
Statement of Financial Activities (including Income and Expenditure Account)
For the Year Ended 31 August 2024
Unrestricted
Funds
Restricted
Funds
Total
Funds
2024
Total
Funds
2023
Note
INCOME AND ENDOWMENTS
Donations and legacies
Income from charitable activities
Other trading activities
Other income
43
4b
95,486
37,035
95,486
37,035
73,223
36,411
Total income
132,521
132,521
109,634
Expendlture
Expenditure on raising funds:
Costs of voluntary income
Expenditure on charitable activities:
Community activities
Other expenditure
113.149
113,149
108,360
12,214
2,366
12,214
2,366
11,193
2,270
Total expenditure
127,729
127,729
121,823
Net income/(expenditure) and net
movement in funds
4,792
4,792
112,1891
Total funds brought forward
9,858
9,858
22,047
Total funds carried forward
14,650
14,650
9,858
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activitie5.

Charnock Richard Pre-school
Company Limited by Guarantee
Statement of Financial Position
As At 31 August 2024
Note
2024
2023
FIXED ASSErs
Tangible assets
12
2,264
2,829
CURREf+rf ASSETS
Debtors
Cash at bank and in hand
13
232
44,502
44,734
494
8,607
9,101
Creditors: amounts falling due
wlthln one year
14
132,3481
12,0721
Net current assets
12,386
7.029
Net Assets
14,650
9,858
Funds of the Charlty
Unrestricted funds
Restricted funds
17
16
14,650
9,858
Total charity funds
14,650
9,858
For the financial year ended 31 August 2022 the company was entitled to exemption from audit under
Section 477 Companies Act 2006 relating to small companies.
Direttors, responsibilities
The members have not requlred the charity to obtain an audit of its financial statements for
the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the
Act with respect to accountin8 records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
These
on ....
nancial statements were approved by the board of trustees and authori5ed for issue
.and are signed on behalf of the board by:
Mr S Hughes

Charnock Richard Pre-school
Company Limited by Guarantee
Notes to the Accounts
For the Year Ended 31 August 2024
l General information
The charity is a private company limited by guarantee, registered in England and Wales and a registered
charity in England and Wales. The address of the registered office Parish Rooms, Charter Lane,
Charnock Richard, Chorley PR7 SNA.
2 Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting
Standard applicable in the U K and the Republic of Ireland,, the Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Charities
Act 2011.
3 Accounting Policies
3.1 Basis of Preparation
The accounts have been prepared on the historlcal cost basis, as modified by the revaluation
of certain f inancial assets and liabilities and investment properties measured at fair value through
income or expenditure.
The financial statements are prepared in sterling which is the functional currency of the entity.
3.2 Golng concern
There are no material uncertainties about the charity's ability to continue.
3.3 Fund accounting
Unrestrirted funds are available for use at the dlscretion of the trustees to further any of the charity's
purposes. Designated funds are restricted funds earmarked by the trustees for particular future projects
or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the
donor or through the terms of an appeal, and fall into one of two sub-classes, restricted income funds or
endowment funds.
3.4 Incomin8 Resources
All incoming resources are included in the statement of financial activities when entitlement has passed
to the charity; it is probable that the economic benefits a550ciated with the transaction will flow to the
charity and the amount can be reliably measured. The following specific policSes are applied to
particular categories of income..
Income from donations or grants 15 recognised when there is evidence of entitlement to the gift,
receipt is probèble and its amount can be measured reliably.
Legacy income is reco8nised when receipt is probable and entitlement established.
Income from donated goods at the fair values of the goods unless thi5 15 impractical to measure
reliably* in which case the value is derived from the cost to the donor or the estimated resale value.
Donated facilities and services are recognised in the accounts when received if the value can be
reliably measured. No amounts are included for the contribution of general volunteers.
Income from contracts for the supply of services is recognised with the delivery of the contracted
service. Thi5 is classified as unrestricted funds unless there is a contractual requirement for it to be
spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Charnock Richard Pre-school
Company Limited by Guarantee
Notes to the Accounts
For the Year Ended 31 August 2024
3.5 Resources Expended
Expenditure is reco8nised on an accrua15 basis as a liability is incurred. Expenditure includes any VAT
which cannot be fully recovered, and is classified under headings of the statement of financial
activities to which it relates.
Expenditure on raising fund5 Inclijdes the costs of all fundraising activities, events, non-charitable
tradinE activities and the sale of donated goods.
Expenditure on charitable activities includes all cost5 incurred by a charity in undertaking activities
that further its charitable aims for the benefit of its beneficiaries. including those
support costs and costs relating to the governance of the charity apportioned to charitable activitles.
Other expenditure includes all expenditure that is neither related to raisin8 funds for the charity nor
part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent ba515.
3.6 Depreciation
Depreciation is calculated 50 to write off the cost or valuation of an asset, less its residual value,
over the useful economic life of that asset as follows..
Office Equipment
20% per annum reducing balance basis
3.7 Penslons
The pension costs charged in the accounts represent the contributions payable by the charity during the
year,
3.8 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts etc.
3.9 Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
3.1 Creditors and Provlslons
Creditors and provision are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third party and the amount due to
settle the obliBation can be neasured or estimated reliably. Creditors and provisions are normally
recognised at their settlement amount after allowing for any trade discounts due.
3.11 Financial Instruments
The trust only has financial assets and financial liabilties of a kind that qualify as basic financial
instruments. Basic f inancial instruments are initially recogni5ed at transaction value and subequently
measured at their settlement value with the exception of bank108ns which are subsequently
measured at amortised cost using the effective interest method.

Charnock Richard Pre-school
Company Limited by Guarantee
Notes to the Accounts
For the Year Ended 31 August 2024
4" Donations and Legacies
2024
2023
Donations
4b Income from charitsble artivitie5
2024
2023
Local government grants
Other grants
95486
73223
95486
73223
5 Other Tradlng Artlvltles
2024
2024
Fees
Fundraisin8
34582
2453
34935
1476
37035
36411
6 Other incoming resources
2024
2023
Miscellaneous income

Charnock Richard Pre-schol
Company Limited by Guarantee
Notes to the Accounts
For the Year Ended 31 August 2024
7 Costs of voluntary income
Total
Total
2024
2023
Staff costs
Rent
Insurance
Dance
101626
10640
567
316
100330
7093
542
395
113149
108360
8 Communlty artivities
2024
2023
Pension costs
Training
Refreshments
Fees and subscriptions
Play materials and resources
Fundraising costs
Repairs and IT costs
Postage and stationery
Telephone
Advertising
Hlre char8e5
Depreciation
Bank charges
Consultancy Fees
Sundry expenses
1236
373
2316
847
998
2453
560
778
333
1167
1275
1813
1599
543
1473
626
316
203
205
707
233
192
841
215
565
243
481
816
12214
11193
9 Other expenditure
2024
2023
Independent Examiner's fees
2366
2270

Charnock Richard Pre-school
Company Limited by Guarantee
Notes to the Accounts
For the Year Ended 31 August 2024
io
10 Employoes
2024
2023
Number of employees
The average monthly number of employees durinB the yearwas:
Administration
Nursery workers
Employment costs
2024
2023
Wages and salaries
Pension costs
101626
1236
100330
1167
102862
101497
There were no employees whose remuneration was £60000 or more,
11 Taxation
The charitable cornpany is exempt from corporation tax on its charitable activitie5.
12 Tangible Fixed Assets
Plant
& Equpt
Total
Cost
At I September 2023
Addltions
At 31 August 2024
7306
7306
7306
7306
Depreciatlon
At I September 2023
Charge for the year
4477
565
4477
565
At 31 August 2024
5042
5042
Net book value
At 31 August 2024
2264
2264
At 31 August 2023
2829
2829

Charnock Richard Pre-school
Company Limited by Guarantee
Notes to the Accounts
For the Year Ended 31 August 2024
li
13 Debtors
2024
2023
Trade debtors
232
494
14 Credltors due within one year
2024
2023
Accruals and deferred income
Paye / Nic
31727
621
1434
638
32348
2072
15 Share capital
The charity has no share capital being a company limited by guarantee. Each member guarantees to
contribute an amount not exceedlng £1 In the event of a winding up situation.
16 Restrlrted Funds
The charity had no restricted funds in the year.

Charnock Richard Pre-school
Company Limited by Guarantee
Notes to the Accounts
For the Year Ended 31 August 2024
12
17 Analysis of movements in unrestricted funds
General fund
Balance I September 2023
Incoming resources
Resources expenses
9858
132521
.127729
Balance 31 August 2023
14650
18 Analysis of net assets between funds
UniÈstri-
Restrirted Total
cted Funds Funds
Fund balances at 31 August 20223are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
2264
44734
-32348
2264
44734
-32348
14650
14650