REGISTERED COMPANY NUMBER: 06407153 (England and Wales) REGISTERED CHARITY NUMBER: 1125353 

Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31 August 2025 

for 

Nether Alderley Pre-School and All-Round Care 

Nether Alderley Pre-School and All-Round Care 

Contents of the Financial Statements for the Year Ended 31 August 2025 


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Page<br>Report of the Trustees 1 to 3<br>Independent Examiner's Report 4<br>Statement of Financial Activities 5<br>Balance Sheet 6<br>Notes to the Financial Statements 7 to 13<br>Detailed Statement of Financial Activities 14<br>**----- End of picture text -----**<br>


Nether Alderley Pre-School and All-Round Care 

## Report of the Trustees 

## for the Year Ended 31 August 2025 

The trustees are pleased to present their annual directors’ report together with the consolidated financial statements of the charity for the year ending 31 August 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. 

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the 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. 

## OBJECTIVES AND ACTIVITIES 

## Objectives and aims 

The Charity’s purpose is to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by: 

- offering appropriate play, education and care facilities and training courses together with the right of parents to take responsibility for and to become involved in the activities of such groups. 

- Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs. 

- Instigating and adhering to and furthering the aims and objects of the Pre-School Learning Alliance. 

In order to achieve these objectives, the charity offers Pre-School and After School provision delivered by qualified and experienced Early Years professionals. The pre-school provision is available to children between the ages of two years and statutory school age and the After-School club is available to children who attend Nether Alderley Primary School. 

## Public benefit 

The Trustees have had regard to the Charity Commission guidance on Public Benefit and relies upon Free Early Education Funding as well as income from fees and charges to cover the operating costs. Affordability and access to the services is important and the Pre-School accepts children eligible for Free Early Education funding meaning that the charity is able to offer attendance patterns such that parents may register their children to attend the setting at no personal cost and is, in addition, mindful when setting pricing policy, of the need to ensure that the service remains accessible to all whilst balancing this against a need to ensure that the charity remains financially secure. 

## ACHIEVEMENTS AND PERFORMANCE 

## Charitable activities 

During the year, the charity maintained the full provision of Pre-School and After-School Clubs throughout, with Pre-School Provision having a reduction in income and the After-School Club recording an increase in income. 

Approximately 75% of the charity's expenditure was spent on staffing costs for the respective teams delivering the high-quality childcare and education. The expenditure of staffing costs has enabled the charity to secure and maintain the highly valued team with it being recognised in the setting's most recent Ofsted inspection that staff in the pre-school and the school work to ensure that the children make a happy, successful transition into the Reception year and that the excellent staff retention promotes the long term stability that parents and carers value 

The close working relationship with Nether Alderley Primary school and the high-quality childcare and education has benefitted the service users by advancing the children's development and education and playing a significant role in preparing the children for the next stage of their education. 

## FINANCIAL REVIEW 

## Financial position 

The charity’s financial position remains secure with reserves totalling £60,945 carried forward at the end of the period, an increase of £8,088 from the previous year. 

Page 1 

## Nether Alderley Pre-School and All-Round 

Care 

## Report of the Trustees for the Year Ended 31 August 2025 

## FINANCIAL REVIEW 

## Reserves policy 

The charity has sought to retain reserves of between three and six months expenditure in order to be in a position to continue to operate both services during periods where registrations may be at lower levels or in the event that restructuring or unexpected events occur. 

At the end of the period, the charity held reserves in excess of the reserve policy. The Trustees were mindful that projected income for the following year was likely to be lower than previous years and coupled with elevated levels of inflation and wage growth additional reserves have been retained. 

The Trustees will review the financial position throughout 2025/26 with a view to retained reserves returning to target levels or alternatively, considering adjusting the charity's reserves policy. 

## Going concern 

The Trustees consider there are no material uncertainties about the charity’s ability to continue as a going concern. 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is a Charitable Company Limited by Guarantee, incorporated on 23rd October 2007 currently governed by a Memorandum and Articles of Association dated 21st March 2023. The charity adopts the Model Articles of Association provided by the Pre-School Learning Alliance (Charity No. 1096526) and maintains membership of the alliance. The charity is registered with Companies House under No. 06407153 and the Charity Commission under the name N.A.P.S.A.C.- Nether Alderley Pre-School and All-Round Care and No. 1125353. It is also informally known as ‘Little Eagles’ by service users and the charity’s registered office and principal office address is Nether Alderley Primary School, Bradford Lane, Nether Alderley, SK10 4TR. 

## Organisational structure 

The overall management and control of the charity vests in the Committee, who are the Company Directors and Trustees of the charity and are elected for a term of one year and are eligible for re-election unless having served for fourteen consecutive years. All voting members are eligible for election to the Committee. The Committee delegate day-to-day management to the Pre-School Manager and Deputy Manager. 

## REFERENCE AND ADMINISTRATIVE DETAILS 

Registered Company number 06407153 (England and Wales) 

Registered Charity number 1125353 

Registered office Bradford Lane Nether Alderley Macclesfield Cheshire SK10 4TR 

## Trustees 

Mrs M J Andrew Mr C R Craven Mrs M Danby (resigned 13.6.25) Mrs E J Kendrick (appointed 28.2.25) Mrs O Muray-Curtis (appointed 28.2.25) Mrs A Reed-McCaffery {appointed 28.2.25) 

## Company Secretary 

Mrs A Reed-McCaffery 

Page 2 

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Independent Examiner's Report to the Trustees of Nether Alderley Pre-School and AlleRound Care 

‘ 

Independent examiner's report to the trustees of Nether Alderley Pre-School and All-Round Care (‘the Company’) | 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, | 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 | have followed the Directions given by the Charity Commission under Section 145(5) (b} of the 2011 Act. 

Independent examiner's statement givingIhave completme caus **e** dtomybelieve: examination. | confirm that no matters have come to my attention in connection with the examination 

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. 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 

4, 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 matiers 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. 


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- Stoart Morris ACMA 

- 4 11 Hightree Drive 

- . Henbury * Macclesfield Cheshire SK11 9PD Date: wide. 2 

Page 4 

Nether Alderley Pre-School and All-Round 

## Care 

## Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 August 2025 

|||31.8.25|31.8.24|
|---|---|---|---|
|||Unrestricted|Total|
|||fund|funds|
||Notes|£|£&|
|INCOME AND ENDOWMENTS FROM||||
|Donations and legacies|2|2,805|595|
|Charitable activities|4|||
|After School Club||22,344|17,060|
|Pre School Club||77,577|98,233|
|Investment income|3|278|321|
|Total||103,004|116,209|
|EXPENDITURE ON||||
|Charitable activities|5|||
|After School Club||22,597|19,095|
|Pre School Club||72,319|72,396|
|Total||94,916|91,491|
|NET INCOME||8,088|24,718|
|RECONCILIATION OF FUNDS||||
|Total funds brought forward||52,857|28,139|
|TOTALFUNDSCARRIEDFORWARD||60,945|52,857|



The notes form part of these financial statements 

Page 5 

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Nether Alderley Pre-School and All-Round Care 

## Notes to the Financial Statements 

for the Year Ended 31 August 2025 

1. ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 201 9), Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

The financial statements are presented in UK Pound Sterling (£} and are rounded to the nearest £1. 

## Critical accounting judgements and key sources of estimation uncertainty 

In the applications of the accounting policies, trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

In the view of the trustees, no assumptions concerning the future or estimation uncertainty affecting assets or liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year. 

## Going concern 

The trustees consider there are no material uncertainties about the charity's ability to continue as a going concern. The review of the financial position, reserves level and future plans give trustees confidence the charity remains a going concern for the foreseeable future. 

## Income 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## Grants and donations 

Grants and donations are only included in the SoFA when the general income recognition criteria is met. 

## Income from interest 

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## Governance and support costs 

Support costs have been allocated between governance costs and other support. Governance costs comprise all the costs involving public accountability of the charity and its compliance with regulation and good practice - 

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by time spent and other costs by their usage. 

## Debtors 

Trade and other debtors are recognised at the settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. 

Page 7 

continued... 

Nether Alderley Pre-School and All-Round Care 

Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

## 1. ACCOUNTING POLICIES - continued 

## Bank and cash 

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity date of three months or less from the date of acquisition or opening of the deposit or similar account. Cash placed on deposit for more than one year is disclosed as a fixed asset investment. 

## Creditors 

Creditors are measured at settlement amounts less any trade discounts. 

## Taxation 

The charity is exempt from corporation tax on its charitable activities. 

## Basic financial Instruments 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at a transaction value and subsequently measured at their settlement value. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## Pension costs and other post-retirement benefits 

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged fo the Statement of Financial Activities in the period to which they relate. 

2. DONATIONS AND LEGACIES 

3. 

31.8.25 31.8.24 £ £ Donations 2,805 595 INVESTMENT INCOME 31.8.25 31.8.24 £ £ Deposit account interest 278 321 

Page 8 

continued... 

Nether Alderley Pre-School and All-Round 

Care 

Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

## 4. INCOME FROM CHARITABLE ACTIVITIES 

|||31.8.25|31.8.24|
|---|---|---|---|
||Activity|£|£|
|After School Club Fees|After School Club|22,344|17,060|
|Pre-School Fees|Pre School Club|77,577|98,233|
|||99,921|115,293|



Pre School fee income includes Free Early Education Entitlement (FEEE) received from Cheshire East Council amounting to £54,761 (2024: £69,128). 

## 5. CHARITABLE ACTIVITIES COSTS 

||After|Pre|||
|---|---|---|---|---|
||School Club|School Club|31.8.25|31.8.24|
||||£|£|
|Wages<br>Pensions<br>Rates and water|15,436<br>193<br>1,239|§3,592<br>670<br>4,301|69,028<br>863<br>5,540|64,903<br>797<br>5,530|
|Sundries<br>Snacks|-<br>-|-<br>2,005|-<br>2,005|29<br>1,702|
|Resources|147|509|656|496|
|Clothing|-|44|44|91|
|Lunches|-|2,807|2,807|5,609|
|Activities<br>Equipment costs|-<br>479|1,960<br>1,664|1,960<br>2,143|720<br>357|
|Staff Training and welfare|79|275|354|229|
|Staff Uniform|6|20|26|50|
|Casual Staff|3,635|-|3,635|7,932|
|Repairs and renewals|152|533|685|17|
|Bank charges and interest|-|-|-|2|
|Bad debts|96|-|96|-|
|Support costs (see note 6)|1,135|3,939|5,074|3,027|
||22,597|72,319|94,916|91,491|
|SUPPORT COSTS|||||
||After|Pre|31.8.25|31.8.24|
||Schoo! Club|School Club|£|£|
|Office costs|458|1,589|2,047|1,950|
|Finance and payroll costs|623|2,163|2,786|350|
|Insurance costs|54|187|241|727|
||1,135|3,939|5,074|3,027|



## 6. SUPPORT COSTS 

Page 9 

continued... 

Nether Alderley Pre-School and All-Round Care 

Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

## 7. TRUSTEES’ REMUNERATION AND BENEFITS 

There were no trustees’ remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024, 

## Trustees’ expenses 

There were no trustees’ expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. 

## 8. STAFF COSTS 

|STAFF COSTS|||
|---|---|---|
||31.8.25|31.8.24|
||£|z|
|Wages and salaries|69,028|64,903|
|Other pension costs|863|797|
||69,891|65,700|
|The average monthly number of employees during the year was as follows:|||
||31.8.25|31.8.24|
|CharitableActivities|7|8|



## No employees received emoluments in excess of £60,000. 

The total amount paid to key management personnel in the year was £27,314 (2024: £24,985). 

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 

|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES||
|---|---|
||Unrestricted|
||fund|
||£|
|INCOME AND ENDOWMENTS FROM||
|Donations and legacies|595|
|Charitable activities||
|After School Club|17,060|
|Pre School Club|98,233|
|Investment income|321|
|Total|116,209|
|EXPENDITURE ON||
|Charitable activities|.|
|After School Club|19,095|
|Pre School Club|72,396|
|Total|91,491|
|NET INCOME|24,718|
|RECONCILIATION OF FUNDS||
|Totalfundsbroughtforward|28,139|



Page 10 

continued... 

Nether Alderley Pre-School and All-Round Care 

## Notes to the Financial Statements - continued for the Year Ended 31 August 2025 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued 

||||||||Unrestricted|
|---|---|---|---|---|---|---|---|
||||||||fund|
||||||||a|
||TOTAL FUNDS CARRIED FORWARD||||||52,857|
|10.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||||||
|||||||3)1.8.25|31.8.24|
|||||||£|z|
||Trade debtors|||||879|1,445|
||Prepayments|||||839|371|
|||||||1,718|1,816|
|11.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||||||
|||||||31.8.25|31.8.24|
|||||||Fa|£|
||Trade creditors|||||3,099|708|
||Social security and other taxes|||||-|§33|
||Other creditors|||||4|8|
||Accruals and deferred income|||||9,568|9,357|
|||||||12,671|10,606|
||Deferred income includes amounts received|in|relation to|the Free|Early Education Entitlement (FEEE) from|||
||Cheshire East Council which relates to funding for the upcoming Autumn 2025 term. Amounts brought forward in|||||||
||the year were £9,357 and were fully utilised||during the|year. Amounts carried forward of £9,568 were||||
||received in 24/25 but which relate wholly to the next financial period.|||||||
|12.|MOVEMENT IN FUNDS|||||||
|||||||Net||
|||||||movement|At|
|||||At|1.9.24|in funds|31.8.25|
||||||£|z|£|
||Unrestricted funds|||||||
||General fund|||52,857||8,088|60,945|
||TOTAL FUNDS|||52,857||8,088|60,945|
||Net movement in funds, included in the above|are|as follows:|||||
|||||Incoming||Resources|Movement|
|||||resources||expended|in funds|
||||||£|£|£|
||Unrestricted funds|||||||
||General fund|||103,004||(94,916)|8,088|
||TOTALFUNDS|||103,004||(94,916)|8,088|



Deferred income includes amounts received in relation to the Free Early Education Entitlement (FEEE) from Cheshire East Council which relates to funding for the upcoming Autumn 2025 term. Amounts brought forward in the year were £9,357 and were fully utilised during the year. Amounts carried forward of £9,568 were received in 24/25 but which relate wholly to the next financial period. 

12. MOVEMENT IN FUNDS 

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continued... 

Nether Alderley Pre-School and All-Round Care 

Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

## 12. MOVEMENT IN FUNDS- continued 

## Comparatives for movement in funds 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.9.23|in funds|31.8.24|
||£|£|£|
|Unrestricted funds||||
|General fund|28,139|24,718|52,857|
|TOTALFUNDS|28,139|24,718|§2,857|



Comparative net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|116,209|(91,491)|24,718|
|TOTALFUNDS|116,209|(91,491)|24,718|



A current year 12 months and prior year 12 months combined position is as follows: 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.9.23|in funds|31.8.25|
||£|£|£|
|Unrestricted funds||||
|General fund|28,139|32,806|60,945|
|TOTALFUNDS|28,139|32,806|60,945|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|Unrestricted funds||||
|General fund|219,213|(186,407)|32,806|
|TOTALFUNDS|219,213|(186,407)|32,806|



Page 12 

continued... 

Nether Alderley Pre-School and All-Round Care 

Notes to the Financial Statements - continued for the Year Ended 31 August 2025 

## 13. RELATED PARTY DISCLOSURES 

During the year, the charitable company received income from three Trustees (Mrs M J Andrew, Mrs A Reed-McCaffery, Mrs E J Kendrick) totalling £1,462 compared to £1,148 in 2024 (Mrs M J Andrew). 

## 14. PENSION SCHEMES 

The charity employees belong to a defined contribution pension scheme. 

The pension charge for the year was £863 (2024; £797) and at both the current and previous the year end there were no amounts outstanding. 

Page 13 

## Nether Alderley Pre-School and All-Round Care 

Detailed Statement of Financial Activities for the Year Ended 31 August 2025 

|Detailed Statement of Financial Activities<br>for the Year Ended 31 August 2025|||
|---|---|---|
||31.8.25|31.8.24|
||£|£|
|INCOME AND ENDOWMENTS|||
|Donations and legacies|||
|Donations|2,805|595|
|Invesiment income|||
|Deposit account interest|278|32)|
|Charitable activities|||
|After School Club Fees|22,344|17,060|
|Pre-School Fees|77,577|98,233|
||99,921|115,293|
|Total incoming resources|103,004|116,209|
|EXPENDITURE|||
|Charitable activities|||
|Wages<br>Pensions<br>Rates and water|69,028<br>863<br>5,540|64,903<br>797<br>5,530|
|Sundries<br>Snacks|-<br>2,005|29<br>1,702|
|Resources<br>Clothing|656<br>44|496<br>91|
|Lunches|2,807|5,609|
|Activities<br>Equipment costs|1,960<br>2,143|720<br>357|
|Staff Training and welfare|354|229|
|Staff Uniform|26|50|
|Casual Staff|3,635|7,932|
|Repairs and renewals|686|17|
|Bank charges and interest|-|2|
|Bad debts|96|-|
||89,843|88,464|
|Support costs|||
|General|||
|Office costs|2,047|1,950|
|Finance and payroll costs|2,785|350|
|Insurance costs|241|727|
||5,073|3,027|
|Total resourcesexpended|94,916|91,491|
|Netincome|8,088|24,718|



This page does not form part of the statutory financial statements 

Page 14