REGISTERED COMPANY NUMBER: 05730064 (England and Wales)
REGISTERED CHARITY NUMBER: 1118099
Report of the Trustees and
Unaudited Financial Statements for the Year Ended
31 March 2024
for
Whilley Community Pre4chool
Buxton Accounting LLP
Chartered Accountants
98 Middlewich Road
Northwich
Cheshire
CW9 7DA

Whitley Community Pre-school
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
1 to2
Statement of Trustees Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7t010
Detsiled Ststement of Financial Activities
11

Whitley Community Pre&hool
Report of the Trustees
forthe Year Ended 31 March 2024
The trustees are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial ststements of the charity for the year ended 31 March 2024. The trustees have
adopted the provisions of the Statement of Recommended Praclice (SORP) 'Accounting and Reporting by
Charitses, issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05730064 (England and Wales)
Registered Charity number
1118099
Registered offic•
98 Middlewich Road
Northwch
Cheshire
CW9 7DA
Trustses
Miss A V F Swinden
Mrs V L Brown
Sales Manager
Pre-school
Manager
Project Manager
Taxi Driver
Mrs S K Mcloughlin-Abrahams
Mr L Ungureanu
resigned 17.1 .24
appointed 12.9.23
Independent examiner
David William Buxton FCA
ICAEW
Buxton Accounting LLP
Chartered Accountants
98 Middlewich Road
Northwich
Cheshire
CW9 7DA
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveming document
The charity is controlled by its governing document, a deed of trust. and constitutes a limited company,
limited by guarantee, as defined by Ihe Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
Objectives and aims
To enhance the development and education of children primarily under stslutory school age by encouraging
parents to understand and provide for the needs of their children through community groups and by 1.
Offering appropriate play, education and care facilities and training courses, together wth the right of
parents to take responsibility for and to become involved in the activiknes of such groups, ensuring that such
groups offer opportuniknes for all ¢hildren whatever their race, culture, religion, means or ability;
Encouraging the skndy of the needs of such children and their families and promoting public interest in and
recognithon of such needs,. 3. Instigating and adhering to and fvrthering the aims and objects of Ihe
pre-school leaming alliance.
Page 1

Whitley Community Pre&hool
Report of the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Signrficant activities - Chairs Annual Report
Admissions
This financial year we have maintained a steady number of children on register and continue for this to be a
focus for our preschool. As of December 2024, we have 12 on register to reknm in January,
Staffing
We currenty have 4 stsff members. Vicki remains our manager and we have had one staff member leave
during this financial year.
Willage Hall
The preschool and ComM￿ee continue to maintain a positive relationship with the Village Hall Committee.
Fundraising
Fundraising has continued during this financial year. Wthidey Rose Queen continues to be our main
fvndraising income. We currenty share fvndraising opportunities with Friends of Whitley School and The
Vlllage Hall Committee.
The Committee
The 2023-2024 committee..
Chair- Alex Swnden
Treasurer- Laurentiu Ungureanu
Further members- Eleanor Howse, Lauren Page, Izabela Ungureanu, Zoe Houghton
The Committee continue to work alongside stsff to improve the preschool, focusing on admissions,
advertising and fundraising. We have welcomed a new Treasurer to the team during this financial year.
FINANCIAL REVIEW
Reserves policy
The charity has a policy of maintaining sufficient reserves to cover the salaries of employees and the
running Costs of the chanty, should the pre-school be forced to close temporarily, or if the charity was to
cease operations. As at the balance sheet date, the charity had reserves of£37,105 (2023: £34,711).
Approved by order ofthe board oftrustees on 29 December 2024 and signed on its behalf by..
Mr L Ungureanu - Trustee
Page 2

Whitley Community Pre&hool
Statement of Trustees Responsibilities
for the Year Ended 31 March 2024
The trustees (who are also the directors of Whrtley Community Pre-school for the purposes of company
law) are responsible for preparing the Report of the Trustees and the finan¢ial ststements in accordance
with applicable law and United lQngdom Accounting Standards (United Kingdom Generally Accepted
Accounting Pradice).
Company law requires the trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources, induding the income and expenditure, of the charitable company for that period. In preparing
those financial statements, the trustees are required to
select suitsble account'ng policies and Ihen apply them consistenlly.
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on the going concem basis unless it is inappropriate to presume that
the charitsble company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial posrtion of the charitable company and to enable them to ensure that the financial
statements comply the Companies Act 2006. They are also responsible for safeguarding the assets of
the charitable company and hence for taking reasonable steps for the prevention and deteclion of fraud and
other irregularibes.
Page 3

Independent Examlner's Report to the Trustees of
vthitley Communlty Pre-school
I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages five
toten.
Responsibilities and basis of report
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the
preparation ofthe accounts in accordance with the requirements ofthe Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independant examination, I have examined your charity's accounts as required under section 145 of the
Charities Act 2011 (Ihe Act?. In carying out my examination I have followed the Directions given by Ihe
Charity Commission under section 145(5)(b) of the 2011 Acl.
My role is to stste V*hether any material matters have come to my attention giving me cause to believe..
that accounting records were not kept as required by section 386 ofthe Companies Act 2006; or
that the accounts do not accord with those records., or
that the accounts do not comply with the accounting requirements of section 396 of the Companies
Act 2006 and with the methods and prinLiples of the Charitses 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., or
thatthere is furlher information needed for a proper understanding ofthe accounts.
Independent examinerfs statement
I have completed my examination and have no concems in respect of the matters (1) to (4) listed above
and, in connection with following the Directions of the Charity Commission I have found no matters that
require drahing to your attention.
David William Buxton FCA
ICAEW
8uxton Accounting LLP
Chartered Accountants
98 Middlewich Road
North￿rych
Cheshire
CW9 7DA
29 December 2024
Page 4

Whitley Community Pre-school
Statement of Financial Activities
for the Year Ended 31 March 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
INCOMING RESOURCES
Incoming re$ources from generated
funds
Voluntary income
Investment income
Other incoming resources
16,999
384
46,009
19,987
144
38,333
Totsl incoming resources
63,392
58,464
RESOURCES EXPENDED
Charitsble activities
Operation of the pre-school
60.998
55,410
NET INCOMING RESOURCES
2,394
3,054
RECONCILIATION OF FUNDS
T¢)tal lunds brought fornard
34,711
31,657
TOTAL FUNDS CARRIED FORWARD
37.106
34,711
The notes form part of these financial statements
Page 5

Whitley Community Pre-school
Balance Sheet
At 31 March 2024
2024
Unrestricted
fund
2023
Totsl
funds
Notes
CURRENT ASSETS
Cash at bank
37,105
34,711
NET CURRENT ASSETS
37,105
34,711
TOTAL ASSETS LESS CURRENT
LIABILITIES
37,105
34,711
NET ASSETS
37,105
34,711
FUNDS
Unrestricted funds
37,106
34,711
TOTAL FUNDS
37,105
34,711
The charitable company is entided to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year
ended 31 March 2024 in accordance Véith Section 476 ofthe Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply wth Sections 386 and
387 ofthe Companies Act 2006 and
preparing financial ststements which give a true and fair view of the state of affairs of the charitable
Company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance wtlh the requirements of Sections 394 and 395 and which otheTh¥ise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitsble company.
(b)
These financial statements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 relab'ng to charitable small companies and with the Financial Reporting Standard for
Smaller Entits'es (effective January 2015).
The financial ststements were approved by the Board of Trustees on 29 December 2024 and were signed
on its behalf by:
Mr L Ungureanu -Trustee
The notss form part of these financial statements
Page 6

Whitley Community Pre-school
Notes to the Financial Statements
for the Year Ended 31 March 2024
CHARITY INFORMATION
V¥hitley Community Pre-school is a private company limited by guarantee incorporated in England
and Wales. The registered office is 98 Middlewich Road, Northwich, Cheshire, CW9 7DA.
ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical Cost convention, and in accordance
with the Financial Reporting Stsndard for Smaller Entities (effective 4)ril 2008), the Companies Act
2006 and the requirements of the Ststement of Recommended Practice, Accounting and Reporting
by Charities.
Exemption from preparing a cash flow statement
Exemption has been taken from preparing a cash flow ststement on the grounds that the charitable
company qualifies as a small charitable company.
Incoming resource5
All incoming resources are induded on the Statement of Financial Activities vthen the charity is
legally ents'lled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Vlthere costs cannot be directly attributed to particular
headings they have been allocated to aclivitses on a basis consistent ￿1th the use of resources.
Taxation
The charity is exempt from corporation tax on its charitsble activits'es.
Fund accounting
Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the
trustee8.
Restricted funds can only be used for particular restricted purposes ￿rythIn the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fvnd is induded in the notes to the Ilnancial
ststements.
Page 7

Whitley Community Pre-school
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POUCIES- continued
Other accounting policie5
Basic financial liabilities
Basic financial liabilities, induding creditors and bank loans are initially recognised at transaction
price unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at present value of the fuknre payments discounted at a market rate of interest. Financial
liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortlsed cost, using the effective interest rate method.
Trade credltors are obligations to pay for goods or services that have been acquired in the ordinary
Course of operations from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are
recognised initially at transaction price and subsequently measured at amortised cost using the
effective intsrest method.
Derecognition of financial liabilities
Financial liabilities are derecognised vthen the charity's contractual obligations expire or are
discharged or cancelled.
Employee benefits
The Cost of any unused holiday entitlement 18 recognised in the period in which the employee's
services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
INVESTMENT INCOME
2024
2023
Bank interest received
384
144
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefts for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trustees, expenses
There were no trustees. expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Page 8

Whitley Communty Pre4chool
Notes to the Financial Statements - continued
forthe Year Ended 31 March 2024
STAFF COSTS
2024
2023
Wages and salaries
Social se¢urty costs
45,017
3,396
46,168
352
48,413
46,520
The average monthly number of employees during the year was as follows:
2024
2023
Pre-school staff
No employees received emoluments in excess of £60,000.
MOVEMENT IN FUNDS
Net
movement
in funds
At 1.4.23
At 31.3.24
Unrestricted funds
General fund
34,711
2,394
37,105
TOTAL FUNDS
34.711
2,394
37.106
Net movement in funds, included in the above are as follows:
Incoming Resources
resources
expended
Movement
in funds
Unrestricted funds
General fund
63,392
160,998)
2,394
TOTAL FUNDS
63,392
160,998)
2,394
Comparatives for movement in funds
Net
movement
in funds
At 1.4.22
At 31.3.23
Unrestricted Funds
General fund
31,657
3,054
34,711
TOTAL FUNDS
31,657
3,054
34,711
Page 9

Whitley Communty Pre-school
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources
expended
funds
Unrestricted fvnds
General fund
58,464
(55,410)
3,054
TOTAL FUNDS
58,464
(55,410)
3,054
A current year 12 months and prior year 12 months combined posrtion is as follov•E.'
Net
movement
in funds
At 1 A.22
At 313.24
Unrestricted funds
General fund
31,657
37,105
TOTAL FUNDS
31.657
37,105
A current year 12 months and prior year 12 months combined net movement in funds, induded in the
above are as follows:
Incoming Resources
resources
expended
Movement
in funds
Unrestricted funds
General fund
121,856
(116,408)
5,448
TOTAL FUNDS
121,856
(116,408)
ULTIMATE CONTROLLING PARTY
The charity is under the control of its members.
CAPITAL
Every member of the pre-school undertakes to pay such an amount as may be required not
exceeding £1 towards the pre-schools assets should the pre-school be wound up while he, she or it
remains a member or within one year when they ceased to be a member towards the costs of the
dissolution and Ihe liabilitses Inc￿rred by the pre-school while the contributor was a member.
Page 10

Whitley Community Pre&hool
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
2024
2023
INCOMING RESOURCES
Voluntsry income
Fees
Vouchers
Fund raisers
Toddlers
Milk retum
8,910
6,989
962
10,586
7,239
1,563
375
224
138
16,999
19,987
Invesknent income
Bank interest received
384
144
Other incoming resources
Other income
46,009
38,333
Total incoming resources
63,392
58,464
RESOURCES EXPENDED
Charitable activities
Wages and salaries
Payroll deductions
Subscripi'ons and insurance
Snack money
Equipment and sundry
45,017
3,396
1,431
46,168
352
278
300
4,526
4,225
54,069
51,624
Support costs
Other
Rent
6,929
3,786
T¢)tal resources expended
60,998
55,410
Net income
2,394
3,054
This page does not form part of the statutory financia statements
Page11