REGISTERED COMPANY NUMBER: 05730064 (England and Wales) REGISTERED CHARITY NUMBER: 1118099 4)rtJ ltyn Report of the Trustees and Unaudltsd FlnanGlal Statements for tha Year Ended 31 March 2025 for Whltley Communlty Pre-school 8uxton Accounting LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 7DA
Whltley Communlty Pr¢4chool Contents of the Flnanclal Statements for the Year Ended 31 March 2025 Report of the Trustees Statement of Trustees Responsibillties Independent ExamSnerfs Report Statement of Flnancial Activities Balance Sheet Page 1 to2 Notes to the Flnanclal Statements Detailed Statement of Flnanclal Actlvlties 7t011 12
Whltl•y Communlty Pre4chool Report of the Trustees for the Year Ended 31 March 2025 The trustees who are also directors of the charlty for the purposes of the Comp8nles Act 2006. present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practlce (SORP) 'Accounting and Reporting by Charities, issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS Ragistered Company number 05730064 (England and Wales) Reglstered Charfty number 1118099 Reglstered offlce 98 Middlewlch Road Northwich Cheshire CW9 7DA Trustoes Miss A V F Swinden Mrs V L Brown Sales Manager Pre-school Manager Taxl Driver Mr L Ungureanu Independent Oxamlner Davld William 8uxton FCA ICAEW Buxton Accountlng LLP Chartered Accountants 98 Middlewich Road Northwlch Cheshire CW9 7DA STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by its gov8mlng document, 8 deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companles Act 2006. Rlsk management The trustees have a duty to identify and review the rtsks to which the charity Is exposed and to ensure approprtate controls are in place to provlde reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objectives and alms To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of thelr chlldren Ihrough community groups and by 1. Offering appropri8t8 play. educatlon and care facllllles and tralnlng courses, together with the rlght of parents to take responsibility for and to become involved In the activities of such group5. ensuring that such groups offer opportunities for all chlldren whatever thelr race. culture, religion, means or ability- Encouraging the study of the needs of such children and thelr families and promoting public interest in and recognition of such needs; 3. Instigatlng and adhering to and furthering th8 aims and objects of the pre-school learning alliance. Page 1
Whitley Communlty PrechOol Report of the Trustees for the Year Ended 31 March 2025 OBJECTWES AND ACTIVITIES Significant activities - Chalrs Annual Report Admissions This financial year we have malntalned a steady number of chlSdren on register and continue for this to be a focus for our preschool. Staffing We currently have 4 staff members. Vicki remains our manager and we have had one staff member leave during this financial year. Vlllage Hall The preschool and committee continue to maintain a positive relationship with the Village Hall Committee. Fundralsing Fundraising has continued during this financial year. Whiuey Rose Queen continues to be our main fundraising income. We currently share fundraising opportunities with Friends of Whilley School and The Village Hall Committee. The Commlttee The 2024-25 committee: Chair- Alex Swinden Treasurer- Laurentiu Ungureanu Further members - Eleanor Howse, Lauren Page. Izabela Ungureanu. Zoe Houghton The committee continue to work alongside staff 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 suffscient reserves to cover the salaries of employees and the running costs of the chanty. should the pre-school be forced to dose temporarily, or if the charity was to cease operations. As al the balance sheet date, the charity had reserves of £41.308 (2024: £37.105). Approved by order of the board of trustees on 23 December 2025 and signed on its behalf by: Mr L Ungureanu - T stee Page 2
Whltley Communlty Pre4chool Statement of Trustees Responslbllltles for the Year Ended 31 March 2025 The twstees (who are also the directors of Whitley Communlty Pre-school for the purposes of company law) are responsible for preparing the Report of the Tnjstees and the financial statements in accordance with applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practlce). Company law requires the trustees to prepare fin8nclal statements for each financlal year which give a true and fair view of the stste of affairs of the ch8rltable company and of the Incoming resources and application of resources, induding the income and expenditure, of the charltable company for that period. In preparing those financlal statements, the trustees are required to select suttable accountlng pollcies and then apply them conslstently; obserle the methods and principles in the Charity SORP; make judgements and estlmates that are reasonable and prudent; prepare the finandal statements on the golng concern basis unless it Is inappropriate to presume that the charitable rnpanY wlll continue in business. The truslees are responsible for keeping proper accountlng records whlch disdose with reasonable accuracy at any time the financial position 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 laking reasonable steps for the prevention and detectlon of fraud and other irregularities. Page 3
Independant Examlnerfs Report to the Truslees of
Whltley Cammunlty Pre4¢hool
I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages five
to eleven.
Responslbllitles and basls of report
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the 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 examin8d your charity's accounts as required under section 145 of the
Charities Act 2011 ('the Act,). In carying out my examination I have followed the Directions given by the
Charity Commission under section 145{5)
Whltley Communlty Pre4chool Statement of Flnanclal Actlvltles for the Year Ended 31 March 2025 2025 Unrestrl¢ted fund 2024 Total funds Notes INCOMING RESOURCES Incomlng resources from generated funds Voluntary income Investment income Other Incomlng resources 10.835 366 54,426 16,999 46.009 Totsl Incoming resources GUI,IL 65,627 63,392 RESOURCES EXPENDED Charltable actlvlties Operation of the pre-schoo 61,424 60,998 NET INCOMING RESOURCES 4,203 2,394 RECONCILIATION OF FUNDS Total fund• brought forward 37,105 34.711 TOTAL FUNDS CARRIED FORWARD 41,308 37.105 The noies fom part of these finanaal statements Page 5
Whltley Communlty Pre-school Balance Sheet At 31 March 2025 2025 Unrestrlcted fund 2024 Total funds Notes CURRENT ASSETS Cash at bank 41.500 37,105 CREDITORS Amounts falling due within one year (192) NET CURRENT ASSETS 41,308 37.105 TOTAL ASSETS LESS CURRENT LIABILITIES 41.308 37,105 NET ASSErs 41.308 37.105 FUNDS Unrestricted funds 41.308 37.105 TOTAL FUNDS 41.308 37.105 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial stalements for the year ended 31 March 2025 in accordance with Section 476 of the Companles Act 2006. The trustees ad(nowledge their responsibilities for (a) ensuring that the charitsble company keeps accounllng records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which glve a true and falr view of the stale 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 with Ihe requirements of Sections 394 and 395 and whlch otherwise comply with the requirements of the Companies Act 2006 relating to financlal staternents, so far as applicable to the charitable company. (b) These financial statements have been prepared In accordance wlth the speclal provisions of Part 15 of the Companies Act 2006 relating to charitable small companies and with the Financial Reporting Standard for Smaller Entities (effective January 2015). The financial ststements were approved by the Board of Trustees on 23 December 2025 and were signed on its behalf by.. Mr L Ungureanu -Trustee The notes form part of these financlal statements Page 6
Whltley Communlty Pre4chool Notes to the Flnanclal Statements for the Year Ended 31 March 2025 CHARITY INFORMATION Whitley Comrnunity 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 Accountlng conventlon The financaal statements have been prepared under the historical cost convention. and in accordance with the Financial Reporting Standard for Smaller Entities (effectlve April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Acwjnting and Reporting by Charits'es. Ex•mptlon from proparfng a cash Ilow 8lat•m•nt Exemption has been taken from preparing a cash fiow statement on the gr¢wnds that the charitable company qualifies as a small charitable company. Incomlng rnsources All incoming resources are Induded on the Statement of Flnanaal Activities when the charity is legally entitted to the income and the amount can be quantsfied with reasonable accuracy. Resour¥ expended Expenditure is accounted for on an accruals basis and has been dassified under headings that aggregate all cost related to Ihe category. Where costs cannot be directly attributed to particular headings they have been allocated to ath'vities on a basis consistent wtth the use of resources. Taxatlon The charity is exempt frorn (x)rporation lax on its ¢harllable activilles. Fund accountlng Unrestricted funds can be used in accordance the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictlons arise when speafied ty the donor or when funds are ralsed for particular restricted purposes. Further explanation of the nature and Pufpose of each fund is included in the notes to the financial ststements. Page 7
Whltley Communlty Pre4chool Notes to the Flnanclal Statements - contlnued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - contlnued Other accountlng pollcles Baslc flnanclal Ilabllftles Basic financl81 liabilitles, including creditors and bank loans are initially recognlsed at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at present value of Ihe future payments dlscounted at a market rate of intest. Financial liabilities dassified as payable withln one year are not amortised. Debt instruments are subsequently carrled at 8mortlsed cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operatlons from suppliers. Amounts payable are classified as current liabilitles 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 8t amortised cost using the effective interest method. Derocognitlon of flnanclal Ilabllltle8 Financial liabilities are derecognlsed when the charltys contractual obligations expire or are discharged or cancelled. Employ•e benefits The cost of any unused holiday entiuement is recognised in the period in which the employee's sérvices are received. Temiination benefits are recognised immediately a5 an expense when the charity is demonstrably committed to tenrjinate the employment of an employee or to provide tèrmination benefits. INVESTMENT INCOME 2025 2024 Bank interest received 366 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 8
Whltley Community Pre-school Notes to the Flnancial Statements - contlnued for the Year Ended 31 March 2025 STAFF COSTS 2025 2024 Wages and salaries Social security costs 49.724 1,021 45,017 3,396 50,745 48,413 The average monthly number of employees during the year was as follows: 2025 2024 Pre-school staff No employees recelved emoluments in excess of £60,000. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other creditors 192 MOVEMENT IN FUNDS Net movement In funds At 1.4.24 At 31.3.25 Unrnstrlcted funds General fund 37,105 4,203 41,308 TOTAL FUNDS 37.105 4,203 41,308 Net movement in funds, included in the above are as follows: Incomlng Resources resources expended Movement In funds Unrestrlcted funds General fund 65,627 161,424) 4.203 TOTAL FUNDS 65,627 (61.424) 4,203 Page 9
Whltley Community Pre4chool Notes to the Flnancial Statements . contlnued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - continued Comparatives for movèment In funds Nat movement in funds Al 1.4.23 At 31.3.24 Unrestricted Funds General fund 34,711 2,394 37,105 TOTAL FUNDS 34.711 2.394 37,105 Comparative net movement in funds, included in the above are as follows.. Incoming Resources Movement in resourcès expended funds Unrestricted funds General fund 63.392 (60.998) 2.394 TOTAL FUNDS 63.392 (60.998) 2.394 A current year 12 months and prior year 12 months combined position is as follows: Net movement In funds At 1.4.23 At 31.3.25 Unrestricted funds General fund 34.711 6,597 41,308 TOTAL FUNDS 34.711 6,597 41.308 A cuent year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows: Incomlng Resources resources oxpended Movement In funds Unrestricted funds General fund 129.019 (122,422) 6.597 TOTAL FUNDS 129.019 (122,422) 6,597 ULTIMATE CONTROLLING PARTY The charity is under the control of its members. Page 10
Whitley Community Pre4chool Notes to the Flnancial Statements - continued for the Year Ended 31 March 2025 CApAL Every member of the pre-schcM)l undertakes lo pay such an amount as may be required not exceeding £1 towards the pre-schools assets should the prChool 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 the liabilities incurred by Ihe we-school while the contributor was a member. el s& Page 11
Whltloy Communlty Pre-school Detalled Statement of Financlal Actlvitles for the Year Ended 31 March 2025 2025 2024 INCOMING RESOURCES Voluntary Incomo Fees Vouchers Fund raisers Other donations Mllk return 3,664 4,749 2,143 114 165 8,910 6,989 962 138 10,835 16,999 Investmènt Income Bank interest received 366 Oth•r Incomlng resourcos Other income 54,426 46,009 Total Incomlng re8ourc•s 65,627 63,392 RESOURCES EXPENDED Charftabl• aGtlvltle8 Wages and salarles Payroll deductlons Subscriptions and insurance Equipment and sundry 49,724 1,021 1,098 4,211 45.017 3,396 1,431 4,225 56,054 54,069 Support costs Other Rent 5,370 6,929 Total resources expended 61,424 60,998 Net Income 4,203 2.394 Thls page does not fomi part of the statutory financSal slataments Page 12