Company registration number: 06526236 Charity registration number: 1124184
St Gregory's Pre-School Limited
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 August 2025
Fruition Accountancy Limited 29 Wood Street Stratford Upon Avon Warwickshire CV37 6JG
St Gregory's Pre-School Limited
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 to 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements 10 to 19 |
St Gregory's Pre-School Limited
Reference and Administrative Details
Trustees
Mrs H Bromley Mrs S Wilkes Mrs C Ashford L Quirke Mrs F Ellis
Charity Registration Number
1124184
Company Registration Number
06526236
Registered Office
Avenue Road Stratford Upon Avon Warwickshire CV37 6UZ
Independent Examiner
Fruition Accountancy Limited 29 Wood Street Stratford Upon Avon Warwickshire CV37 6JG
Bankers
Lloyds Bank Plc 22 Bridge Street Stratford Upon Avon Warwickshire CV37 6AG The Co-Operative Bank Plc PO Box 200 Delf House Southway Skelmersdale Lancashire WN8 6NY
Page 1
St Gregory's Pre-School Limited
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 August 2025.
Objectives and activities
Objects and aims
In setting our objectives and planning our activities our trustees have been given careful consideration to the Charity Commission s general guidance on public benefit and in particular to its supplementary public benefit guidance on advancing education and on fee-charging.
The Charity s objectives are:
-
Provision of high quality, affordable, flexible and secure Christian childcare provision for children aged between 2-11 years.
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Provision of an environment where children are secure and safe.
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To give the children access to a well-equipped, stimulating indoor and outdoor environment.
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Provision of extended out of school hours day care and community facility in response to local need.
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Encourage the physical, emotional and social development of the children by the involvement of parents, school and community.
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Employment of experienced, appropriately qualified professional childcare staff to provide a supportive environment to allow each child to reach his/her full potential.
We believe 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 qualified Bachelor of Arts (Honours) in Early Years, Level 6.
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Each member of staff have a personal training and development plan that is regularly reviewed and updated to support changing needs of individuals and the unit.
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Funds are allocated specifically for training of staff, to allow the provision of any identified training needs or requirements.
-
Each member of staff is encouraged to own an area of responsibility within the facility.
We are an equal opportunity organisation and are committed to a working environment that is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation or disability. We make reasonable adjustments to meet the needs of staff or children who are or become disabled.
Public benefit
Little Greg's Pre School and Out of School Club provides a safe childcare provision for children aged between 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 benefit guidance published by the Charity Commission for England and Wales.
Page 2
St Gregory's Pre-School Limited
Trustees' Report
Financial review
The Financial Year to August 2025 has again proven to be a very challenging 12 months for the Pre-School setting.
In line with almost every setting in the country, we continued during the 24-25 financial year to have to contend with the external pressures regarding the ongoing impact of external cost increases. The compulsory National Minimum Wage increases placed upon the trading company again add significant pressure to the overall Staffing Costs, and this was not matched by any form of comparable increase in the Nursery Education Funding received. This increase whilst welcome for those lower paid workers, placed added pressure on the rest of the Pay Scale figures.
Whilst the Trustees were reluctant to increase fees, it was inevitable that to balance the books, an increase was applied during the 24-25 financial year. The Trustees will continue to monitor closely for the coming year.
Numbers of children attending the setting were steady, at both Pre-School and with a 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 which supplement the income provided for the Pre-School setting.
It should be noted that without the Club LG financial input, the Pre-School would have to consider significant changes to its levels of staffing provision and its entire pre-school childcare provision.
It should be noted that the Pre-School Manager and her entire team have all worked closely with each other and have provided a fantastic level of support and learning for the children attending Little Greg s. Parental feedback has been extremely positive.
SEN children have again been welcomed at Little Greg s and this year saw several children attending, all with very different needs. All children within the setting have thrived and gone onto their next education adventure with fantastic support and guidance.
The Pre-School still has a sound financial reserve available to it and will continue to work under the Warwickshire LEA remit for Early Years Education Provision.
The Trustees continue to work closely with the Senior Management Team at Little Greg s in order to support the work carried out in the setting.
We are proud to report that the settings has been awarded Gold Level W.Inc.k.S (Warwickshire Inclusion Kite-Marking Scheme) for 25-26. This reflects the extremely hard work put into the setting by all staff, but particularly those working with the SEND children.
Policy on reserves
It is the policy of the charity to maintain unrestricted funds, which include the free reserves of the charity, at a level which provides sufficient funds to meet ongoing operating expenditure, as well as being able to maintain and extend the facilities available to the staff and the children attending the facility.
Page 3
St Gregory's Pre-School Limited
Trustees' Report
Structure, governance 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 governed by its Memorandum and Articles of Association dated 25 February 2008. It is registered charity with the Charity Commission. The registered charity number is 1124184.
Recruitment and appointment of trustees
The trustees, who are also the directors for the purpose of the company law, and who served during this year were:
Mrs H Bromley Mrs S Wilkes Mrs C Ashford Ms L Qurike
Mrs F Ellis As set out in the Articles of Association, trustees are appointed and reappointed annually at the Annual General Meeting.
None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of winding up.
The Trustees receive no payment in their capacity of acting as trustees. Three trustees, who for fill a working role within the Pre-School therefore, receives a fair remuneration for this role. The details of her remuneration are included in Note 8 in the Notes to the accounts.
Statement of trustees' responsibilities
The trustees (who are also the directors of St Gregory's Pre-School Limited for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 4
St Gregory's Pre-School Limited
Trustees' Report
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on 27 May 2026 and signed on its behalf by:
......................................... Mrs S Wilkes Trustee
......................................... Mrs C Ashford Trustee
Page 5
St Gregory's Pre-School Limited
Independent Examiner's Report to the trustees of St Gregory's Pre-School Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
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 2011 Act ). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner s statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , 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:
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accounting records were not kept in respect of St Gregory's Pre-School Limited as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
......................................
29 Wood Street Stratford Upon Avon Warwickshire CV37 6JG
Date: 27 May 2026
Page 6
St Gregory's Pre-School Limited
Statement of Financial Activities for the Year Ended 31 August 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Unrestricted £ Total 2025 £ |
Note Unrestricted £ Total 2025 £ |
|---|---|
| Income and Endowments from: | |
| Donations and legacies 3 |
4,222 4,222 |
| Charitable activities 4 |
287,577 287,577 |
| Other income | 1,916 1,916 |
| Total Income | 293,715 293,715 |
| Expenditure on: | |
| Raising funds 5 |
(99) (99) |
| Charitable activities 6 |
(275,363) (275,363) |
| Total Expenditure | (275,462) (275,462) |
| Net income | 18,253 18,253 |
| Net movement in funds | 18,253 18,253 |
| Reconciliation of funds | |
| Total funds brought forward | 106,346 106,346 |
| Total funds carried forward 16 |
124,599 124,599 |
| Note | Unrestricted Total |
| funds 2024 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies 3 |
2,437 2,437 |
| Charitable activities 4 |
268,046 268,046 |
| Other income | 2,218 2,218 |
| Total income | 272,701 272,701 |
| Expenditure on: | |
| Raising funds 5 |
(156) (156) |
| Charitable activities 6 |
(263,519) (263,519) |
| Total expenditure | (263,675) (263,675) |
| Net income | 9,026 9,026 |
| Net movement in funds | 9,026 9,026 |
| Reconciliation of funds | |
| Total funds brought forward | 97,320 97,320 |
| Total funds carried forward 16 |
106,346 106,346 |
The notes on pages 10 to 19 form an integral part of these financial statements. Page 7
St Gregory's Pre-School Limited
Statement of Financial Activities for the Year Ended 31 August 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 16.
The notes on pages 10 to 19 form an integral part of these financial statements. Page 8
St Gregory's Pre-School Limited
(Registration number: 06526236) Balance Sheet as at 31 August 2025
| Note | 2025 2024 |
|---|---|
| £ £ |
|
| Fixed assets | |
| Tangible assets 12 |
3,483 4,525 |
| Current assets | |
| Debtors 13 |
2,133 2,060 |
| Cash at bank and in hand 14 |
123,611 111,449 |
| 125,744 113,509 |
|
| Creditors: Amounts falling due within oneyear 15 |
(4,628) (11,688) |
| Net currentassets | 121,116 101,821 |
| Netassets | 124,599 106,346 |
| Funds of the charity: | |
| Unrestricted income funds | |
| Unrestricted funds | 124,599 106,346 |
| Total funds 16 |
124,599 106,346 |
For the financial year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 7 to 19 were approved by the trustees, and authorised for issue on 27 May 2026 and signed on their behalf by:
......................................... Mrs S Wilkes ustee
......................................... Mrs C Ashford Trustee
The notes on pages 10 to 19 form an integral part of these financial statements.
Page 9
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
1 Charity status
The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: Avenue Road Stratford Upon Avon Warwickshire CV37 6UZ
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
St Gregory's Pre-School Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Page 10
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
Income and endowments
Unrestricted 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, the use of which is restricted to that area or purpose.
Further details of funds are disclosed in the notes.
Donations are recognised when received at the business address.
Grants received are treated as income when the charity is entitled to receipt and the amount can be measured with reasonable accuracy.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset s use. Other support costs are allocated based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 11
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
Support costs
Support costs include central 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, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed 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.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within 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 charitable purposes.
Tangible fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Freehold buildings | 10% Straight line |
| Fixtures and fittings | 25% Reducing balance |
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Page 12
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional 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 available for use at the trustees discretion in furtherance of the objectives of the charity.
Hire purchase and finance leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged in the Statement of Financial Activities on a straight line basis over the lease term.
Pensions and other post retirement 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 the 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 benefits relating to employee service in the current and prior periods.
Contributions 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 Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
3 Income from donations and legacies
| 3 Income from donations and legacies |
|||
|---|---|---|---|
| Unrestricted | |||
| funds | Total | Total | |
| General | 2025 | 2024 | |
| £ | £ | £ | |
| Donations and legacies; | |||
| Donations from individuals | 1,630 | 1,630 | 2,437 |
| Grants, including capital grants; | |||
| Grants from other charities | 2,592 | 2,592 | - |
| 4,222 | 4,222 | 2,437 |
4 Income from charitable activities
| 4 Income from charitable activities |
||
|---|---|---|
| Unrestricted | ||
| funds | Total | Total |
| General | 2025 | 2024 |
| £ | £ | £ |
| Provision of nurseryservices 287,577 287,577 268,046 |
5 Expenditure on raising funds
Costs of generating donations and legacies a)
| a) |
||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total | Total | ||
| General | 2025 | 2024 | ||
| Note | £ | £ | £ | |
| Donations | 99 | 99 | 156 |
6 Expenditure on charitable activities
----- Start of picture text -----
Unrestricted
Total Total
General 2025 2024
Note £ £ £
Provision of nursery services 15,006 15,006 16,046
Staff costs 9 226,173 226,173 215,565
Allocated support costs 7 32,630 32,630 30,648
Governance costs 7, 10 1,554 1,554 1,260
275,363 275,363 263,519
----- End of picture text -----
Page 14
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
7 Analysis of governance and support costs
Support costs allocated to charitable activities
| Support costs allocated to charitable activities | |
|---|---|
| Administration Total Total |
|
| costs 2025 2024 |
|
| £ £ £ |
|
| Provision of nursery services | 32,889 32,889 30,629 |
Governance costs
| Governance costs | |||
|---|---|---|---|
| Unrestricted | |||
| funds | Total | Total | |
| General | 2025 | 2024 | |
| £ | £ | £ | |
| Independent examiner fees | |||
| Examination of the financial statements | 1,554 | 1,554 | 1,260 |
| 1,554 | 1,554 | 1,260 |
8 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
Mrs H Bromley
Mrs H Bromley received remuneration of £34,470 (2024: £34,096) during the year. Mrs C Ashford
Mrs C Ashford received remuneration of £12,944 (2024: £14,121) during the year. Mrs S Wilkes
Mrs S Wilkes received remuneration of £43,930 (2024: £40,111) 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 Pre-School therefore, receives a fair remuneration for this role
Page 15
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
9 Staff costs
The aggregate payroll costs were as follows:
| 9 Staff costs The aggregate payroll costs were as follows: |
|
|---|---|
| 2025 2024 |
|
| £ £ |
|
| Staff costs during the year were: | |
| Wages and salaries | 205,332 199,380 |
| Social security costs | 17,215 13,311 |
| Pension costs | 3,626 2,874 |
| 226,173 215,565 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| 2025 2024 |
|
|---|---|
| No No |
|
| Charitable activities | 12 13 |
No employee received emoluments of more than £60,000 during the year.
10 Independent examiner's remuneration
| 2025 | 2024 |
|---|---|
| £ | £ |
| Examination of the financial statements | 1,554 1,260 |
11 Taxation
The charity is a registered charity and is therefore exempt from taxation.
12 Tangible fixed assets
| 12 Tangible fixed assets |
|
|---|---|
| Land and buildings Furniture and equipment Total |
|
| £ £ £ |
|
| Cost | |
| At 1 September 2024 | 36,349 20,786 57,135 |
| Additions | - 92 92 |
| At 31 August 2025 | 36,349 20,878 57,227 |
Page 16
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
| Land and buildings Furniture and equipment Total |
|
|---|---|
| £ £ £ |
|
| Depreciation | |
| At 1 September 2024 | 36,115 16,495 52,610 |
| Charge for theyear | 39 1,095 1,134 |
| At 31 August 2025 | 36,154 17,590 53,744 |
| Net book value | |
| At 31 August 2025 | 195 3,288 3,483 |
| At 31 August 2024 | 234 4,291 4,525 |
Page 17
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
13 Debtors
| 13 Debtors |
13 Debtors |
|---|---|
| 2025 £ 2024 £ |
|
| Trade debtors 1,350 1,290 |
|
| Prepayments 783 770 |
|
| 2,133 2,060 |
|
| 14 Cash and cash equivalents |
|
| 2025 £ 2024 £ |
|
| Cash at bank 123,611 111,449 |
|
| 15 Creditors: amounts falling due within one year |
|
| 2025 £ 2024 £ |
|
| Trade creditors 2,354 6,363 |
|
| Other taxation and social security - 3,296 |
|
| Other creditors | 720 769 |
| Accruals | 1,554 1,260 |
| 4,628 11,688 |
|
| 16 Funds |
|
| Balance at 1 September Incoming Resources Balance at 31 |
|
| 2024 resources expended August 2025 |
|
| £ £ £ £ |
|
| Unrestricted funds | |
| General | |
| Unrestricted fund | 106,346 293,715 (275,462) 124,599 |
| Balance at 1 September Incoming Resources Balance at 31 |
|
| 2023 resources expended August 2024 |
|
| £ £ £ £ |
|
| Unrestricted funds | |
| General | |
| Unrestricted fund | 97,320 272,701 (263,675) 106,346 |
Page 18
St Gregory's Pre-School Limited
Notes to the Financial Statements for the Year Ended 31 August 2025
17 Analysis of net assets between funds
| 17 Analysis of net assets between funds |
||
|---|---|---|
| Unrestricted | Total funds at | |
| funds | 31 August | |
| General | 2025 | |
| £ | £ | |
| Tangible fixed assets | 3,483 | 3,483 |
| Current assets | 125,744 | 125,744 |
| Current liabilities | (4,628) | (4,628) |
| Total net assets | 124,599 | 124,599 |
| Unrestricted | Total funds at | |
| funds | 31 August | |
| General | 2024 | |
| £ | £ | |
| Tangible fixed assets | 4,525 | 4,525 |
| Current assets | 113,509 | 113,509 |
| Current liabilities | (11,688) | (11,688) |
| Total net assets | 106,346 | 106,346 |
18 Related party transactions
There were no related party transactions in the year.
Page 19
St Gregory's Pre-School Limited
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
| Total Total |
|
|---|---|
| 2025 2024 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies (analysed below) | 4,222 2,437 |
| Charitable activities (analysed below) | 287,577 268,046 |
| Other income(analysed below) | 1,916 2,218 |
| Total income | 293,715 272,701 |
| Expenditure on: | |
| Raising funds (analysed below) | (99) (156) |
| Charitable activities(analysed below) | (275,363) (263,519) |
| Total expenditure | (275,462) (263,675) |
| Net income | 18,253 9,026 |
| Net movement in funds | 18,253 9,026 |
| Reconciliation of funds | |
| Total funds brought forward | 106,346 97,320 |
| Total funds carried forward | 124,599 106,346 |
This page does not form part of the statutory financial statements. Page 20
St Gregory's Pre-School Limited
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
| Total Total |
|
|---|---|
| 2025 2024 |
|
| £ £ |
|
| Donations and legacies | |
| Fundraising | 1,630 2,437 |
| Grants receivable | 2,592 - |
| 4,222 2,437 |
|
| Charitable activities | |
| UK Government grants | 8,885 5,000 |
| Fundraising | 200 355 |
| Nurseryfees and NEG | 278,492 262,691 |
| 287,577 268,046 |
|
| Other income | |
| Other income | 1,916 2,218 |
| 1,916 2,218 |
|
| Raising funds | |
| Purchases | (99) (156) |
| (99) (156) |
|
| Charitable activities | |
| Purchases | (14,289) (14,461) |
| Wages and salaries | (124,133) (119,927) |
| Staff NIC (Employers) | (8,772) (6,198) |
| Trustees remuneration | (81,199) (79,453) |
| Trustees NIC (Employers) | (8,443) (7,113) |
| Staff pensions (Defined contribution) | (1,923) (1,019) |
| Trustees pensions (Defined contribution) | (1,703) (1,855) |
| Staff training | (717) (1,585) |
| ad debts written off | (1,311) - |
| Insurance | (1,646) (1,640) |
| Repairs and maintenance | (3,174) (2,809) |
| Telephone and fax | (819) (814) |
| Computer software and maintenance costs | (2,090) (2,165) |
| Printing, postage and stationery | (131) (231) |
| Hire of other assets | (12,000) (12,000) |
| Sundry expenses | (8,305) (6,583) |
| Payroll services | (1,889) (2,029) |
| Legal and professional fees | (130) (108) |
| Depreciation of other tangible | (1,135) (2,269) |
| Accountancyfees | (1,554) (1,260) |
| (275,363) (263,519) |
This page does not form part of the statutory financial statements. Page 21