Company registration nurnber. 06526236 Chaiity registration number. 1124184 St Gregory's Pre-school Limited (A company limited by gu8r8ntee) Annual Report and Financial Statements for the Year Ended 31 August 2024 Fruition Advisory LLP 29 Wood Street Stratford Upon Avon wal¢k$hIre CV37 6JG
St Gregorfs Pre-school Llmlted Contents Reference and Administrative Details Trusteas. R470rt 2toS Independent Examinerfs Réport statement of Financial Activities 7t08 Balance Sheet Notes to the Financial Statements 10t019
St Gregorfs Prechool Umited Reference and Administratlve Detalls Trust8es Mrs K Lees Mrs H Bromley Mrs S Wilkes Mrs C Ashford L Quirk6 Mrg F Ellis 1124184 Charity Reglstration Number Company Registration Number 06526236 Registered Office Avenue Road Strattord Upon Avon Wawickshire CV37 6UZ Indepondent Examlner Fruition Advisory LLP 29 Wwd Str8et Stratford Upon Avon Warwickshire CV37 8JG Lloyds Bank PIC 22 Brtdg8 Street Stratford Upon Avon Wwwickshire CV37 6AG Bankers The Co-operative Bank PIC PO Box 200 Delf House Southway Skelmersdale Lancashire WN8 6NY Page 1
st Gregory's Pre-school Limited Trustees. Report The trustees, who ara directors for the purposes of company law, prasent the annual report together with the fin8ncial statements of the chaiitable company for the year ended 31 August 2024. Objactives and actlvlties Objects and aims In setting our objectives and planning our actwities our trustees have been given careful consideration to the Chaiity Commission's general guidance on publTC benefft and in particular to its supplementsry public benefit guidance on advancing education and on f88-charging. The Charitys objectives are.. Provision of high qualty. affordable. flexible and secure Christian childcare provision for children aged between 2-11 y8ars. - Provision Df an environment where children ar8 secure and safe. - To give the children access to a well-equipped, stimulating indoor and outdoor environment. - Provision of éxtended out of school hours day care and community facility in response to local need. Encourage the physitral. emotional and social development of the children by the involvement of parents. school and community. Employnent of experienced, appropriately qual¥fied professional childcare staff to provide a supporttve environment to allow 8ach child to reach hislher full potential. W8 b81ieve that the staff employed by the trustees are key to achieving these objectives, and to ensure this we have put following actions In place: - Our current unit manager is quaSified Bachelor of Arts (Honours) in Earty Years, Level 6. - Each member of staff have a personal training and development plan that 18 regularly miewed and updated to SUPPOrt changing needs of individuals and the unit. Funds are allocated Specifically for training of staff, to allow the provision of any identiFied training needs or requirem8nts. - Each member of staff is encouraged to own an area of responsibility within the facility. We are an equal opportunty organisation and are committed to a working enviTonrnetrt that is free from any fomi of di5criminab.on on the grounds of colour, rac8. ethnicty. religion, sex, sexual orientation cr disabilty. W8 make reasonable adjustments to meet the needs of stsff or children who are or become disabled. Public benefit Little Greg's Pre SchoDI and Out of School Club provides a saf8 childcare provision for children aged betrween 2-11 years. The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefrt guidance published by the Chartty Commission for England and Wa18S. Page 2
st Gregory's Pr&School Llmitsd Trustees. Report Flnanclal revlew The Financial Year to August 2024 has been a very challenging 12 Months for the Pre-school setting. In line almost every setting in the county. we continue during the 2&24 financial year to have to contend with the extemal pressures regarding the ongoing impact of external cost increases. The compulsory National Minimum Wage increases add significant pressure to the overall Staffing Costs, and this is often not matched by an increase in the NutBary Education Funding receivéd. This increase whilst welcome for those lower paid workers. pEace$ added pressure on the rest of the Pay Scale figures. Whilst the Trustee's are reluctant to increase fees, Ét was inevitsble that in order to balan the books, an incr8as8 was applied during the 23-24 financiaE y8ar. The Trustees will continue to monitor closety. Numbers of children attending the setting were steady, at both PrSchool and also with 3 significant uptake of the Wrap around care provided with Club LG - both breakfast and the 2 x 1 hr after-school provision were well attended, and raised much needed funds for the Pre-school setting. It should b8 noted that without the Club LG financiai input. the PSchool would have to consider significant changes to ifs levels of staffing provision. It should be ncted that the Pre-school Manager and her entire team have all worked closely with each oth8r, and have provided a fantsstr"c level of support and learning for the children attending. SEN Ghildren have been welcorned at Little Greg's snd this y8ar saw several children attending, all with very different needs, from non-verbal, to non-ambulatory. All children within the setting have thrive(l and gone onto their next education adventure wtth fantastic support and guidan The Pre-school still has a sound financial reserve available to it. and will continue to work under the Wanmickshire LEA remiL The Trustees were pleased to report a small surplus of funds for the financial year, following signtficant Ir)sses in the previous two years. Pollcy on re¥eN8s It is the policy of the chanty to maintain unrestricted funds. which include the free reseNes of the charity, at a level which provides sufficient funds to meet ongoing operating expenditure. as W811 as being able to maintain and extend the facilities available to the staff and the children attending the facility. Structur8. gov8rnance and management Nature of governing document The charity (operating as Little Greg's Pre School & Out of School Club) is a company limited by guarantee govemed by its Memorandum and Articles of Association dated 25 February 2008. It is registered chaiity with th8 Charity Commission. The r8gistered charity number is 1124184. Page 3
St Gregorfs Pre-school Llmltsd Trustees. Report RrUItment and appointment of trust88S The trustees. who are also the directors for the purpose of the compary jaw, and who served during this year were: Mrs K Lees Mrs Bromley Mrs S Wilkes Mrs C Ashford L Qurike Mrs F Ellis (appointed 15th Dacémb8r 2023) As set out in the Artictes of Association. trustees are appointed and rwpointsd annualty at the Annual General Meeting. None of the trustees have any bénéficial interest in the company. All of th8 trustees are members of the company and guarantee to contribute £1 in the event of winding up. Th8 Trustees re1ve no payment in their paThty of acting as trustses. Three trustees, who for fill a working role within the Pre-school therefore, rec8iV88 a fair remuneration for this role. The details of her remuneration are included in Note 8 in th8 Notes to thp accounts. Statement of trust888' r88ponsibilities The trustees (who are also the dir8Ctors of St Grego8 Pre-school Limited for the purposes of company law) are r8sponsib18 for preparing the trustees, report and the financial ststements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted AGcounting PractiC8), including FRS 102 'The Flnancial Reporting Standard appliGable in the UK and Republic of Ireland Company law r8quiT8S the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial ststements unles8 they 8re satisfied that they grve a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resourc88. including its income and expenditure, of the charitable Company for th* persod. In preparing these financial ststements, the trustees are required to: select suitable accounting policies and appty them consistently., observe the methods and principles in the Charities SORP., make judgements and estirnates that are rea80nabl8 and pruden( state whether applicable accounting standards, comprising FRS 102 have been ft)IIow8d. Subject to any material departures disclosed and explained in the financial 5tatements- and prepare the financial statements on the going concern basis unlgss it is inappropriate to p.resume that the charitable Company will continu8 in busine5S. The trustees are responsible for k88ping proper accounting records triat can disclose with reasonable accuracy at any time the financial positlon of the charitable company and enable thém to ensur8 that the financial ststements comply with the Companies Act 2006. They 8re also responsible for safeguarding the assets of the charitab18 company and hence for tsking reasonable steps for the prevents.on and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial infonTtation included on the charitable companWs website. Legislation governing the preparation and dissemination of finanGial statements may differ from legislation in other jurisdictions. Page 4
St Gr8gorfs Pre-school Limited Trustees. Report The annual report was approved by the trustees of tho charity on 26 Marth 2025 and signed on its behalf by. Mrs S Wilkes Trustee Mrs C Ash Trustee Page 5
St Gregorfs Pre4chool Limited Independent Examiner's Report to the trustees of St Gregorls Pre-school Limited ('the Company.) I report to the charty trustees cn my examination of the accounts of the Company for the year ended 31 August 2024. Responsibilit168 and basis of report As the chaiity's trustees of the Company (and also its diréctors for the purposes. of Gornpany. law) you are responsible for the preparation of the accounts in accordance with the"Muirements of the Companies Act 2006 (Ihe 2006 Act). Having satisfied rnyself that th8 accounts of the Company are not required to be audited under Part 1 S 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 und8r Section 145 of the Charitie5 Art 2011 ('thè 2Q11 Aot,). In carrying out my examination I have followed the Directions grven by the Chaiity CommFssion under section 145(5)(b) of the 2011 Act. Independent examiner's sL*ement sin the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2C11 Act. I confinn that l am qualified to undertake the examination because l am a rnember of , which 18 one of the Ilsted bodies. I have completed my 8xamination. I confimi that no matters have come to my attention in connection with the examination giving me cause trj believe: 1. accounting Tecords were not kept in respect of St Gregorls prschool Limited as required by 88ction 386 of the 2006 Act; or 2. the accounts do not accord wtth th08e records; or 3. the accounts do not mplY with the accounng requirements of section 396 of the 2006 Act other than any requir8merrt th8t the accounts give a 'true and fair Mew, whith is not a matter onsider8d a8 part of an independent examination. or 4. the a¢counts have not been prepared in accordance with tha rn8thods and principles of the Statement ot Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordan wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concern8 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. feqmLW tcra47?l9 29 Wood Street stratford Upon Avon WaTwickshire CV37 6JG 26 March 2025 Page 6
St Gregory's Pre4chool Limited statement of Financial Activities for the Year Ended 31 August 2024 (Including Income and Expendlture Account and Ststement of Total Recognised Gains and Losses) Total 2024 Unrestrlcted Note Income and Endowments from: Donations and legacies Charitablé activities Other income 2,437 268.(146 2,218 2,437 268,046 2,218 Total Income 272,701 272,701 Expendlture on: Raising funds Charitab18 activities (156) (263,519) (156) 263.519 Total Expendfture Net income 263,675 263,675 9,026 9,026 Net movement in funds 9,026 9.026 R8conciliation of funds Total funds brought fonNard Total funds carried for¥vard 97,320 97,320 IB 106,346 106,346 Unrestricted funds R88trict8d funds Totsl 2023 Note Income and Endowments from: Donations and legacies Charitable activ88 other income 1,326 194,437 951 1,326 194,437 951 Total income 1*,714 196.714 Expenditure on: Raising funds Charitable activities (85) 231,556 (85) (231,556) Total expenditure 231,641) 231,641 Net expenditure Transfers beeen funds {34,927) (34,927) 1,412 Net movement in funds (33,515) (1,412) (34,927) Reconciliation of funds Total funds brought forward Total funds carried fOard 130,835 1,412 132,247 16 97,320 97,320 The notes on pages 10 to 19 fonn an integral part of these financial statements. Page 7
St Gregory's Pre-school Limited Statsment of Financlal Activities for the Year Ended 31 August 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) All of the charity's activitie8 derive from continuing operations during the above Iv0 periods. The funds breakdown for 2023 is shown in note 16. The notes on pages 10 to 19 fonn an integral part cf these financial stakments. Page 8
St Gregorfs Pre4chool Limited (Registration number: 06526236) Balance Sheet as at 31 August 2024 2024 2023 Nots Flxed assets Tangible assets 12 4,525 6,415 Current assets Debtors Cash at bank and in hand 13 14 2,060 111,449 113,509 734 99,176 99,910 Crodltors: Amounts talllng due within one yaar Net current assets 15 11,688 9,005 101.821 90,905 Net assets 106,346 97.320 Funds of th8 charity. Unr88tricted income funds Unrestricted funds 108.348 97.320 Total funds 16 106 346 97.320 For the financial year ending 31 August 2024 the charity was entitied to exemption from audit under S8Ction 477 of the Companies Act 2006 relating to small companies. DFrectors' responsibilities: The members have not required the charity to obtain an audit of its accounts for the year in qU88tion in aCcoanCe wl(h section 476,. and Th8 directors acknowledge their responsibilities for complying with the requirem8nt8 of the Act with resp8Ct to accounting records and the preparation of accounts. The finanGial stat8ments on pages 7 to 19 were approved by the trustees. and authorised fcr issue on 26 March 2025 and signed on their behalf by. S Witi(e8 Trustee Mrs C Ashford Trustee The note5 on pages 10 to 19 fonn an integral part of these financial statements. Page 9
St Gregory's Pre4chool Limited Notes to the Financial Statsments for the Year Ended 31 August 2024 1 Charity Status The charity is limited by guarantee, incorporated in . and consequently does not have share capital. Each of the trusteos is liable to contribute an amount not exceeding £1 toyrdrds the assets of the chanty in the event of liquidation. The address of its registered office is: Avenue Road stratford Upon Avon WaN4ickshir& CV37 euz 2 Accountlng policies Summary of slgnifiunt accounting poliGies and key accounting estimat88 The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have b8en con8iStently applied to all the years present8d. unless otherwise stated. stst8m8nt of compliance The financial statements have been prepared in arxordance with Accounting and Reporting by Charities.. Statement of Recommended Practice {applicab18 to charities preparing their accounts in aecordance th8 Financial Reporting Standard applicab18 in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - {Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Compani88 Act 2006. Basis of preparation St GregOS Pre-school Limited meets the d8finition of a public benefft entity under FRS 102. A8s8ts and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going conc8m The trust8es consider that there are no material unc8rtainti88 8bout the charitys ability to continue as going conrn nor any significant areas of uncertainty that affect the carrying value of assets held by the charty. Page 10
St Gregorfs Prechool Limitsd Notes to the Financial Ststements for the Year Ended 31 August 2024 Income and endowments Unrèstrict8d income funds are general funds that are available for use st the trustees, discretion in furtherance of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes, tha use of which is restricted to that are8 or purpose. Further det.18 of funds ara disclosad in tha notes. Donations are recognised when received at the busines8 addr&%s. Grant8 received are treated as incon76 whan thé charity is &ntitled to receipt and the amount can be measured with reasonable accuracy. Donations and18gacios Donations ar8 recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation 18 subj8Ct to conditions that require a level of perfomiance by the charity before the charity is entitled to the fun(ts. th8 income defeTh8d and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholty WTthin tha control of the charity and it is probable that these conditions will b8 fulfilled in the reporting period. Expenditure All expenditure is recognised once there is a lega] OT constructiv8 obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are 811(Kated to th8 applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings th8y hav8 been allocated on a basis consistent with the use of reSoUrs, with central staff costs allocated on the basis of time sp8nt, and d8preciatton charges allwated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Raisjng funds These are costs incurred in attracting voluntary income, the management of investments and those incurT8d in tr2ding activities that raise funds. CharitablR acttvftles Charitable expenditure comprises those costs incurred by the charity in the delivéry of its actNities and services for its b8n8ficiari8s. It includes both costs that can be allocated directy to such acttvities and those costs of an indirect nature necewry to support them. Support costs Support costs indude ntral functions and have been allocated to activity cost categories on a basis Consistent with the use of resources. for example, allocating property costs by floor areas. or per capita. stsff costs by the time spent and other costs by their usage. Page 11
St Gregorfs Pre-school Limited Notes to the Financial Statements for the Year Ended 31 August 2024 Governance costs The88 include the costs attributable to the charitS compliance w((h constitutional and statutory requirements, In¢dIng audit, strategic management and trustees meetings and raimbursed expenses. Government grants Grants received are treated as income when the charity is entitled to receipt and the amount can be measured with reasonable accuracy. Taxatlon Th8 charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Flnance Act 2010 and therefore it meets the definition of a charitable MpanY for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of incom8 or capital gains reGesved wtthin categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitab18 purposes. Tangible red assats Indrvidual fixed assets are initially r8corded 8t cost, less any subsequent accumulated depreciation and subsequent accumulated impaim)ent losses. Depr8ciation and amortisation Depreciation is provided on tangibl8 fed assets so as to write off the cost or valuation, 1&88 any estimated residual valu8, over their expected useful economic lffe as follows.. Asset cla55 Fre8hold buildings Fixtures and ffttings DeprlatIon method and rats 1Q% Straight line 25°/0 Reducing balance Trade debtors Trade debtors are amounts due frorn Gustomers for merchandise sold or services perfomied in the ordinary course of business. Trade debtors are recognised initially at tha transaction price. They are subsequently measured at amortised cost using the 8ff*(iv8 interest method, less provision for impaiment. A provision for the impaimient of trad8 d8btors 18 estsblished when there is objective evidence that the charity will not be able to collect all amounts due according to the original temis of the receivables. Cash and cash equivalents Cash and cash equivalent5 comprise cash on hand and call deposits, and other short4erm highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Page 12
St Gr2gorfs Pre-school Limited Notes to the Financial Statements for the Year Ended 31 August 2024 Trade creditors Trade credrtors are obligations to pay for goclas or services that have been acquired in the ordinary cours8 of business from suppliers. AGcounts payable are cEassified 8s current liabilities rf the charity does not have an uncondttionat righL 8t the end of the reporting period, to defer settlement of the creditor for at least iwelve months after the reporting date. If there is an unconditsonat right to defer settlement for at least e1ve months after the reporting date, they are presented as non-curr6nt liabilitie8. Trad8 creditors ar8 recognised inittally at the transaction pri and subsequently measured at amortised cost using the effective interest method. Borrowings Intsrest-bearing borrowings are initially recorded at fair value, net of transaction w5ts. Interest4)earing borrowings ar8 subs8qU8ntly carri8d at amortiS8d cosL with the differen beeen the proedS, net of transaction costs, and the amount due on redemption being recognised as a harge to the StateTnent of Financial Activities over the period of the relevant borrowing. Interest expense is recognise(l on the basis of the effective interest rnethod and is induded in interest payable and similar charges. Bo[WIllgs are classified as current liabilities unless th8 charity has an uncondrtional right to defer settlement of the liability for at least twelve months after the reporting date. Fund structure Unrestricted income funds are general funds that are ¥v8i18ble for use at the trustees discretion in furtheran of the objectrves of the charity. Hire purchase and fihance lee$ Leases in which substantialEy all the rtsks and rewards of ownership are retained by the lessor are classtfied as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a Straight lin8 basis over the lease temi. Pensions and other p08t r8tir8ment obligations The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and th8 charity has no legal or Constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the beneffts relating to employee service in the current and prior pertods. Contrtbutions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Page 13
St Gregorfs Pre-school Limlted Notes to the Flnancial Statements for the Year Ended 31 August 2024 3 Incorne from donatlons and legacles Unrestrlcted funds General Total 2024 Total 2023 Donations and leg8cies; Donations from individuals 2,437 2,437 2,437 2.437 1,326 1,326 4 Income from charitable actTrrfltle8 Unrestrlctsd fvnds G8n8ral Totsl 2024 Total 2023 Provision of nursery serVIS 268.046 268,046 194,437 6 Expenditur8 on raising funds a) Costs of generating donations and legacle Unrestricted funds General Total 2024 Totsl 2023 Note Dcnations 156 156 85 6 Expenditur8 on charitable activiti8S Unr8Stricted Total 2024 Total 2023 General Nots Provision of nursary S8fVIC88 staff costs Allocated support costs Govemance costs 16,046 215,565 30.648 1,260 16.046 215,565 30,648 1,260 283,519 15,307 182,382 32,697 1,170 7,10 263.519 231,556 Page 14
st Gregory's Pre4chool Limited Notes to the Financial Statements forthe Year Ended 3f August 2024 7 Analysis of governance and support costs Support costs allocated to charltable actMtI88 Administration C08ts Total 2024 Total 2023 Provision of nursery saNicas 30,629 30.629 32,697 Governance costs Unrestricted funds Gon8ral Total 2024 Total 2023 Independent examiner fees Examination of the financial statements 1,260 1.260 1,170 1,260 1,260 1.170 8 Trustees r8muneration and 8xpen888 During the year the charity made the follNing transactions with trustees.. Mrs H Bromley Mrs H Bromley receivad T8muneration of £34.096 (2023: £31,602) during the year. Mr8 C Ashford Mrs C Ashford received remuneration of £14.121 (2023.. £10.910) during the year. Mrs S Wilk88 Mrs S Wilkes received remuneration of £40.111 (2023.. £37,844) during the year. The Trustees receive no payment in their capacity of acting as trustees. Three trustees, who for fill a working role within the Pr&S¢hool therefore, receive5 8 fair remuneration for this role 9 Staff costs Th8 aggregate payroll costs were as follows: Page 15
St Gregorfs Pre4chool Limitsd Notes to the Flnancial Statements for the Year Ended 31 August 2024 2024 2023 Staff costs durlng the year were: Wages and salaries Social security costs Pension costs 199,380 13,311 2,874 169,572 10,337 2,473 182,382 215.565 Thè morrthty averdge number of persons (including senior management I leadership team) employed by the charity during the year axpressed as full time eqUralents was as follows: 2024 2023 No Charitabl8 activities l3 12 No ployee received emoluments of more than £60,000 during the year. 10 Independent 8xaminer's remuneratlon 2024 2023 Examination of the financial statement8 1.260 1,170 11 Taxation Th8 charity is a registered charity and is therefor8 exempt from taxation. 12 Tangible flxed assets Land and bulldlngs Furnlture and equlpm8nt Totsl At 1 September 2023 Additions 20.406 380 58,755 380 At 31 August 2024 20,786 Depreciation At 1 September 2023 Charge forthe year At 31 August 2024 35,176 939 15.164 1.331 50,340 2,270 36,115 16,495 52,610 Net book value At 31 August 2024 234 4.291 4.525 Page 16
St Gregorfs Pre4chool Limited Notes to the Financlal Statements for the Year Ended 31 August 2024 Land and buildings Furniture and equipment Total At 31 August 2023 1,173 6,415 Page 17
St Gregory's Pr8School Limited Notes to the Financial Statsments for the Year Ended 31 August 2024 13 Debtor3 2024 2023 Trada debtors Prepayments 1,290 770 734 2,060 734 14 Cash and cash equlvalents 2024 2023 Cash 8t bank 111,449 99,176 15 Credltors: amounts falling due wlthin one yoar 2024 2023 Trdde creditors Other tBxation and social sacurity Other creditors Acctuals 6,363 3,296 769 1.260 5,191 2,261 383 1,170 11,688 9,005 16 FUMIS Balance at I S8ptember 2023 Incoming resources Resources expended Balance at 31 August 2024 Unrestricted funds Genernl Unrestricted fund 97,320 272,701 263.675 106,346 Page 18
st Gregorfs Pre-school Limited Notes to the Financial Statements for the Year Ended 31 August 2024 Balanca at Balance at 31 August 2023 Septsmber 2022 Incomlng Resource5 resources expended Transter8 Unrastricted funds General Unrestricted fund 130,835 196,714 (231.641) 1.412 97,320 Restrictsd Restricted fund 1,412 1.412 Total funds 132.247 198,714 231.641) 97,320 17 Analysls of net assets between funds Unrestrictsd funds General Total funds at 31 August 2024 Tangible fixed assets Current assets Current liabilities 4,525 113,509 (11,688) 106,346 4,525 113,509 (11.688) 106,346 Tctal net assets Unrestricted funds Genernl Total funds at 31 August 2023 Tangible fixed assets Current ass8ts Current liabilities 6.415 99,910 9,005 6,415 99,910 9,005 Total net assets 97,320 97,320 18 R81at8d party transactions There were no relaterl party transactions ill the year. Page 19
st Gregotys Pre-school Limited Detailed Statement of Financial Activities for the Yéar Ended 31 August 2024 Total Total 2024 2023 Income and Endowments from: Donations and legacies (analysed below) Ch8ritsble activities (analysed below) Other inccma (analysed below) Total income 2.437 268,046 2,218 1,326 194,437 951 272 701 196,714 Expenditure on: Raising funds lanalysed below) Charitable activities (analysed below) Total expenditure Net incomel(expenditure) Net movem8nt in funds (158) 263,519) (85) 231,556) 263,675 231.641 (34.927 9,026 {34.927) Reconclllatlon of funds Totsl funds brought foNard Totsl funds carri8d forward 97,320 132,247 106.346 97,320 This page does not fomi part of the statLttory financial statemerrts. Page 20
St Gregory's Pre-school Limited Detailed Statement of Financial Activities for the Year Ended 31 August 2024 Total 2024 Total 2023 Donations and legacies Fundraising 2,437 1,326 2,437 1,326 Charitable actlvlties UK Government grants FundraTsing Nursery fees and NEG 5,000 355 262,691 5.833 187,820 268,046 194.437 Other income Other income 2,218 951 2,218 951 Raising funds Purchases 156 85 156 85 Charitable activities Purchases W8ges and salaries staff NIC (Employers) Trustees remuneration Trustses NIC (Employers) staff pensions (Defined contribution) - pensicn scheme 1 Trust88s p8nsions ID8fined contrbution) - pension schema 1 Staff training Insurance Repairs and maintenance Telephone and fax CompLrter sofvare and rnaintenan costs Printing, postage and ststionery Hire of other assets Sundry eypenses Accountancy fees Legal and professional fees Depreciation of other tangible Accountancy fees (14,461) (119,927) (6,198) (79,453) Cl,113) (1,019) (1,855) (1,585) (1,640) (2,809) (814) (2,165) (231) (12,000) (6.583) (2,029) (108) (2,269) (1,260 (263,519) (13.782) (97,357) (4.164) (72,215) (6.173) (878) (1.595) (1,525) {1,447) (4,156) 1948) (1.238) 1389) (12,000) (5,948) (1,896) (1,310) (3,365) 1,170 (231,556) This pag6 does not form part of the statutory financial statements. Page 21