Devoran Pre-School Administrative Details
Charity name
(Charity registration number
(Company registreation number
Trustees
Irdependent Examiner
Devoran Pre-School
1110868
4867029
Danielle Pascoe Sonja Clay Nicola Sowerby Bethany Faulks Louise Foy
Whytield Limited ‘Sround Floor, BuildingA Sreen Court Truro Business Park Threemilestone TR4 OLF
Devoran Pre-School
Charity No 1110868
Independent Examiner's Report
| report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2025.
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
| report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act
Independent Examiners' Statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or 2. the accounts do not accord with the accounting records
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
lh Signed: - Name: JESSICA POLGLASE
Signed:
Date: \ loz/20 26
Relevant professional qualification(s) or body (if any):
Address: Whyfield Limited
Ground Floor, Building A Green Court Truro Business Park Threemilestone Truro Cornwall TR4 9LF
evoran Pre-School
Charity No 1110868
Statement of Financial Activities for the year ended 31st August 2025
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|Funds|Funds|2025|2024|
|£|£|
|Income|173,798|£|-|173,798.00,|139,072|
|Total Income|173,798|-___|173,798.00|139,072|
|Expenditure||148,764|£|~|148,764.00,|123,294|
|‘ost|of charitable|Activities|148,764|——|148,764.00|—s.|123,294|
|Net|Income|(Expenditure)|25,034|25,034.00|15,778|
|Fund|Balances|brought forward|51,990|2,482|54,370|38,694|
|Fund Balances carried forward|=|77,024|2,482|79,404|-|54,472|
----- End of picture text -----
Devoeran Pre-School
Charity No 1110868
‘Statement of Financial Activities for the year ended 31st August 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Receipts | |||||
| VoluntaryIncome | 2 | - | - | ||
| Activities forgenerating funds | 3 | 4,137.00 | 2,437.60 | ||
| InvestmentIncome | 4 | 2,026.00 | 1,312.69 | ||
| Incomingfrom charitable activities : | 5 | ||||
| ‘CountyCouncil Grant | 131,786.00 | 84,054.35 | |||
| Pre-Schoolincome | 26,506.00 | 50,117.74 | |||
| Earlyyearsfunding | 7,000.00 | ||||
| OtherIncome | 470.00 | 150.00 | |||
| OtherGrantIncome | 1,873.00 173,798.00 |
_ | __1,000.00 139,072.38 |
||
| Payments | |||||
| EmploymentCosts | 7 | 121,645.00 | 98,954.90 | ||
| Rent&Rates | 8,056.00 | 8,022.92 | |||
| Materials | 609.00 | 1,633.63 | |||
| Sontractors | 1,907.00 | 1,558.00 | |||
| LagalFees | 35.00 | 35.00 | |||
| SnackExpense | 1,742.00 | 1,276.31 | |||
| Lunch Expense | 1,914.00 | 1,991.34 | |||
| (Slubsexpenses | 8.00 | ||||
| Fundraisingexpenses | 137.00 | ||||
| TrainingCosts | 140.00 | 180.00 | |||
| Professional Fees | 612.00 | 836.20 | |||
| Governance | - | ||||
| SupportCosts | 11,959.00 148,764.00 |
8,806.19 _123,294.49 |
|||
| Support costs areallocated accordingly | |||||
| Adrninistration | 1,248.00 | 370.14 | |||
| Bad debts | 235.00 | ||||
| Postageand Delivery | 746.00 | 676.92 | |||
| lrisurance | 1,091.00 | 678.90 | |||
| Depreciation | 6 | 91.00 | 549.00 | ||
| Recyclingcosts | 440.00 | ||||
| Telephone | 680.00 | 635.73 | |||
| Travel | 274.00 | 42.00 | |||
| Housekeeping | 1,920.00 | 732.21 | |||
| Utilities | 2,484.00 | 4,401.69 | |||
| OtherCosts | 2,750.00 | . | 719.60 | ||
| 11,959.00. | 8,806.19 |
Devoran Pre-School (Charity No 1110868
‘Statement of Assets and Liabiliies at 31st August 2025
| 2025 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | |||||||
| Fixed Assets | ||||||||
| TangibleAssets | 9 | 1,310 | 1,401 | |||||
| (CurrentAssets | 10 | |||||||
| Debtors | - | 540 | ||||||
| Cash atBank | 79,914 | — | 71,879 | |||||
| 79,914 | 72,419 | |||||||
| (Current Liabilities | ||||||||
| Creditors | - | 353 | - | 558 | ||||
| Accrued Expenses | - | 1,366 | - | 3,027 | ||||
| Income received in advenice | a | -__ | 15,763 | |||||
| - | 1,719 | - | 19,348 | |||||
| NetCurrentAssets | 78,195 | 53,071 | ||||||
| NetAssets | 79,506 Prererrtrensesinemestmosesentnreseraea |
54,473 ———— |
||||||
| Funds | ||||||||
| Restricted Access | 2,482 | 2,482 | ||||||
| \JnrestrictedAccess | 77,024 | 51,990 | ||||||
| 79,506 | 54,472 |
These financial Statements have been prepared in accrodance with the special provisions of Part 15 of the Companies Act 2006 relatingto small charitable companies and with the Financial Reporting ‘Standard for small entities.
For the year ending 31/08/2025 the charitable company was entitted to exemption under section 477 of the Companies Act relating to small companies
No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirernents of the Act with respect to accounting records and for the preparation of the accounts.
‘Signed on behalf of the Trustees on Wi LU ___— Dated: \-2-2G
Devoran Pre-School
iSharity No 1110868 Notes to the accounts at 31st August 2025
4. Accounting Policies
Basis of Accounting
The charity constitutes a public benefit entity as defimed by IFRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended pratice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the WK and Ireland. (IFRS102) issued on 16 July 2014 ancl updated by Update Bulletin 1 issued on 2 February 2016, the (Sharities Act 2011 and the Companies Act 2006.
The financial statements have been prepared under the historical cost invention.
incoming Resources
Alt incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can bie quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular activities they are classed as other
(Grants offered subject to conditions which have not been met at year end dats are noted asa commitment but not accrued as expenditure.
Taxation
The charity is exempt from corporation tax on its charitable activities
Fund Accounting The Unrestricted fund has arisen through general fundraising, unrestricted donations and surpluses trom persuing the charity's activities.
Restricted funds can only te used for particular restricted purposes within the objects of the charity, Restrictions can arise when specified by the donor or when funds are raised for particular restricted purposes. The costs of raising and administering such funds are charged against the specific funds.
Depreciation
Depreciation is provided on tangible fixed assets sc as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: Property Improvements 20% Straight Line Fixtures, Fittings and Equipment 25% Straight Line Plant and Equipment 25% Straight Line
Devoran Pre-School
Charity No 1110868
Notes to the accounts at 31st August 2025...continued
| 2028 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| 2,VoluntaryIncome | |||
| Donations | - | = | |
| —_— ss |
|||
| 3.Activitiesforgeneratingfunds | |||
| FundraisingEvents | 4,137 | 2,438 | |
| 4,137 | 2,438 | ||
| 4. Investment Income | |||
| interestfromcashdeposits | 2,026 | 1,313 | |
| 2,026 | 1,313 | ||
| 5,IncomingResourcestrom charitable activities | |||
| Unrestricted | Restricted | ||
| iSountryCouncil GrantCountryCouncil Grant | 131,786 | 131,786 | 84,054 |
| Pre-School feesPre-School feesPre-Schoolfees | 26,506 | 26,506 | 50,118 |
| Earlyyearsfunding | 7,000 | 7,000 | - |
| (brant Income | 1,873 | 1,873 | 1,000 |
| OtherIncome | 470 | 470 | 150 |
| 167,635 — esSe |
- 167,635 SeSe |
135,322 |
Devoran Pre-School
(Charity No 1110868
Notes to the accounts at 3i1st August 2025...continued
----- Start of picture text -----
2025 2024
£ £
6. Net Income
Net income is stated after charging :
Depreciation SS1 549
7. Employee's Remuneration
The average number of persons employed by the charity
during the year was as follows: 8 8
The aggregate cost of these persons were as follows:
Wages & Salaries 22.8% increase 121,645 £ 98,955
----- End of picture text -----
No employee received emoluments of more than £6( 000 during the year
8. Taxation
The charity's activities fall within the exemptions provided by the provisions of the Income and
Corporations Taxes Act 1988. Accordingly there is no taxation charge in these accounts.
Fixtures,
| Fixtures, | ||||
|---|---|---|---|---|
| Property | fittingsand | Plant& | ||
| 9.Tangible FixedAssets | improvements | equipment | Equipment | Total |
| iSost | ||||
| At 1 September2024 | 3,223 | 5,510 | 15,161 | 23,894 |
| Additions | _ | . | ||
| At 31 August2025 | 3,223 | 5,510 | 15,161 | 23,894 |
| Depreciation | ||||
| At 1 September2024 | 3,223 | 5,510 | 13,760 | 22,493 |
| (Shargefortheyear | _ | 91 | 91 | |
| At 31 August2025 | 3,223 | 5,510 | 13,851 | 22,584 |
| NetBookvalue | __. | |||
| At31 August2025 | - - 1,310 —————————————————————————————————— |
1,310 | ||
| At31August2024 | 071,401 —— ee SSSCini |
(evoran Pre-School
(Charity No 1110868
Notes to the accounts at 31st August 2025...continued
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|10.|Current Assets|
|Trade|Debtors|-|540|
|(Cash|at bank|- current account|5,740|39,670|
|(Zash|at Bank - savings account|74,075|32,048|
|(Sash|on Hand|-|Petty Cash|100|161|
|a SUS|
|V1,|Current|Liabilities|
|Amounts|falling within|1|year|
|Accruals other|754|2,415|
|Accruals|- Accounting|612|612|
|Trade|Creditors|354|558|
|Income Received|in advance|for the 2024-2025|year|from Cornwall Council|-|_.15,763|
|1,720|19,348|
|———ESEoaSSSS=||[EEE]|
|“12. Members|Liability|
|The|charity is a|private company limited by guarantee|and consequently does not have any share capital.|Each|of the|
|members|is|tiable to contribute|an amount not exceeding £1|towards the assets|af the|charity|in the event|of liquidation.|
|As|at|As|at|
|1September|Incoming|Resources|31|August|
|13. Analyis of funds|2024|Resources|Expended|2025|
|General Funds||
|\Jnrestricted|Income Fund|51,990|173,798|-|148,764|_|77,024|
|Restricted|Funds|
|Expansion Fund|(**£341|Fixed|assets)|341|341|
|(3raduate|Leader|Fund|-|S|
|very Child|a Talker|1,000|1,000|
|‘Sustainability Grant|1,141|1,141|
|(LF Staff Training|Funding|:|7|-|
|2482.|.|2,482|
|Total Funds|54,472|173,798-|148,764|___/9,506|
|Unrestricted|Restricted|Total|Total|
|“14, Net assets by fund|funds|funds|2025|2024|
|£|£|£|£|
|Tangible Assets|1,310|1,310|1,401|
|(Surrent Assets|77,432|2,482|79,914|72,419|
|(Current|Liabilities|-|1,719|-|1,719|-|19,348|
|Net Assets|77,024|.|2,482|79,506|_|54,473|
----- End of picture text -----