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
wa￿l¢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 Pre￿chool 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 Pr￿School 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 P￿School 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
R￿rUItment 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 re￿1ve 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 Grego￿8 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 pr￿school 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 accoun￿ng 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 tcra4￿7?l￿9
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 activ￿88
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 be￿een 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 fO￿ard
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 I￿v0 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 aCco￿anCe 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 GregO￿S 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 con￿rn nor any significant areas of uncertainty that affect the carrying value of assets held by
the charty.
Page 10

St Gregorfs Pre￿chool 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 reSoUr￿s, 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 charit￿S 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 r￿ed 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 f￿ed 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
Depr￿latIon 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￿ be￿een
the pro￿edS, 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 le￿e$
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 serVI￿S
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 eqUr￿alents 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