REGISTERED COMPANY NUMBER: 05947387 (England and Wales)
REGISTERED CHARITY NUMBER: 1121094
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
FOR
ATHERTON PRE-SCHOOL DAY CARE LIMITED
Hayes & Co
Chartered Accountants
Suite 2 Beswick House
Greenfold Way
Leigh
Lancashire
WN7 3XJ

ATHERTON PRE-SCHOOL DAY CARE L
CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Ststements
6 to 10
Detailed Statement of Financial Activities

ATHERTON PRE-SCHOOL DAY CARE LIMITED
REPORT OF THE TRUSTEES
for the year ended 30 September 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the fmancial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions
of Accounting and Reporting by Charities: 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 (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The main objective of the charity is to provide pre-school care.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The trustees are pleased with the the achievements of the activities so far, but would like to continue to improve the day
care facilities available to the community.
FINANCIAL REVIEW
Principal funding sources
Atherton Pre-school Day Care Ltd is pleased and fortunate to receive funding from Wigan Council.
Reserves policy
The trustees believe they have established a level of unrestricted reserves sufficient for the charity.
FUTURE PLANS
The charity plans continuing and expanding the activities outlined above in the forthcoming years subject to satisfactory
funding arrangements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by
guarantee, as defmed by the Companies Act 2006.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05947387 (England and Wales)
Registered Charity number
1121094
Registered office
Dorset Road Community Centre
Dorset Road
Atherton
Manchester
M46 9GJ
Trustees
D Brddbury
Miss L Murray
N A Bradbury (resi￿ed 31.10.24)
Mr S P Yates
Mrs S E Robinson (appointed l .11.24)
Page I

ATHERTON PRE-SCHOOL DAY CARE LIMITED
REPORT OF THE TRUSTEES
for the year ended 30 September 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Hayes & Co
Chartered Accountants
Suite 2 Beswick House
Greenfold Way
Leigh
IAncashire
WN7 3XJ
Approved by order of the board of trustees on 30 June 2025 and Si￿ed on its behalf by:
D Bradbury - Trustee
Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ATHERTON PRE-SCHOOL DAY CARE LIMITED
Independent examiner's report to the trustees of Atherton Pre-school Day Care Limited ('the Company,)
report to the charity trustees on my examination of the accounts of the Company for the.year ended
30 September 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its 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 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried
out under Section 145 of the Charities Act 2011 ('the 201 l ACV). In carrying out my examination I have followed the
Directions given by the Charity Commission under Section 145(5) (b) of the 201 l Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confinn
that l am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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 methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Andrew James Wardle
Hayes & Co
Chartered Accountants
Suite 2 Beswick House
Greenfold Way
Leigh
lancashire
WN7 3XJ
30 June 2025
Page 3

ATHERTON PRE-SCHOOL DAY CARE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 30 September 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
294,093
218,937
Other trading activities
219,186
EXPENDITURE ON
Raising funds
264,832
29,261
(249)
NET INCOMEI(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
67,010
67,259
67,010
TOTAL FUNDS CARRIED FORWARD
96,271
The notes forni part of these financial statements
Page 4

ATHERTON PRE-SCHOOL DAY CARE LIMITED
BALANCE SHEET
30 September 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
FIXED ASSETS
Tangible assets
19,961
22,412
CURRENT ASSETS
Debtors
Cash at bank and in hand
6,000
120,495
89,863
126,495
89,863
CREDITORS
Amounts falling due within one year
(50,185)
(45,265)
NET CURRENT ASSETS
76,310
44,598
TOTAL ASSETS LESS CURRENT
LIABILITIES
96,271
67,010
NET ASSETS
96,271
67,010
FUNDS
Unrestricted funds
10
96,271
67,010
TOTAL FUNDS
96,271
67,010
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 30 September 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
30 September 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing fmancial statements 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 fmancial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the charitable company.
(b)
These financi￿ statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2025 and were
signed on its behalf by:
D Brddbury - Trustee
The notes forni part of these fmancial statements
Page 5

ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024
ACCOU￿rING POLICIES
Basis of preparing the financlal statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable tliat a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Fixtures and fittings
20 % on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with 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. 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 fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
OTHER TRADING ACTIVITIES
2024
2023
Local authority grants
Attendance fees
261,701
32,392
177,700
41,237
294,093
218,937
Page 6
continued..

ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ended 30 September 2024
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after chargingJ(crediting):
2024
2023
Depreciation - owned assets
2,451
2,782
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 30 September 2024 nor for the year
ended 30 September 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 30 September 2024 nor for the year ended
30 September 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows:
2024
2023
Athninistrative staff
Early years carers
10
10
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTlVtTIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Other trading activities
218,937
EXPENDITURE ON
Raising funds
219,186
NET INCOME/(EXPENDITURE)
(249)
RECONCILIATION OF FUNDS
Total funds brought forward
67,259
TOTAL FUNDS CARRIED FORWARD
67,010
Page 7

ATHERTON PRE-SCHOOL DAY CARE LtMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ended 30 September 2024
TANGIBLE FIXED ASSETS
Improvements
to
property
Fixtures
and
fittings
Totals
COST
At l October 2023 and 30 September 2024
38,040
30,537
68,577
DEPRECIATION
At l October 2023
Charge for year
17,721
2,032
28,444
419
46,165
2,451
At 30 September 2024
19,753
28,863
48,616
NET BOOK VALUE
At 30 September 2024
18,287
1,674
19,961
At JO September 2023
20,319
2,093
22,412
DEBTORS: AMOUNTS FALLING DUE IVITHIN ONE YEAR
2024
2023
Other debtors
6,000
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Social security and other taxes
Other creditors
Accrued expenses
Deferred grant income
3,237
1,727
1,482
43,739
2,593
1,169
1,422
40,081
50,185
45,265
10.
MOVEMENT IN FUNDS
Net
movement
in funds
At
1.10.23
At
30.9.24
Unrestricted funds
General fund
67,010
29,261
96,271
TOTAL FUNDS
67,010
29,261
96,271
Page 8
continued...

ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ended 30 September 2024
10.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
294,093
(264,832)
29,261
TOTAL FUNDS
294,093
(264,832)
29,261
Comparatives for movement in funds
Net
movement
in funds
At
1.10.22
At
30.9.23
Unrestricted funds
General fund
67,259
(249)
67,010
TOTAL FUNDS
67,259
(249)
67,010
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
218,937
(219,186)
(249)
TOTAL FUNDS
218,937
(219,186)
(249)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
in funds
At
1.10.22
At
30.9.24
Unrestricted funds
General fund
67259
29,012
96,271
TOTAL FUNDS
67,259
29,012
96,271
Page 9
continued...

ATHERTON PRE-SCHOOL DAY CARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ended 30 September 2024
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
10.
as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
513,030
(484,018)
29,012
513,030
(484,018)
29,012
TOTAL FUNDS
11.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2024.
Page 10

ATHERTON PRE~SCHOOL DAY CARE LIMITED
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 30 September 2024
2024
2023
INCOME AND ENDOWMENTS
Other trading activities
Local authority grants
Attendance fees
261,701
32,392
177,700
41.237
294,093
218,937
Totsl incoming resources
294,093
218,937
EXPENDITURE
Other trading activities
Food & consumables
Chilthens toys
1,189
8,339
997
1,525
9,528
2,522
Support costs
Finance
Bank charges
129
422
Human resources
Pensions
4,444
3,708
Other
RenL rates and water
Insurance
Telephone
Postage and stationery
Sundries & cleaning
Repairs & renewals
Computer costs
Website costs
Accountancy & payroll fees
15,000
1,491
804
1,239
1,992
3,011
360
216
2,190
15.000
1,384
418
1,231
2,093
2,051
360
216
1,940
26,303
24,693
Governance costs
Wages
Improvements to property
Fixtures and fittings
221,977
2,032
419
185.060
2,258
523
224.428
187,841
Total resources expended
264,832
219,186
Net income/(expenditure)
29,261
(249)
This page does not forni part of the statutory financial statements
Pagell