| Namesandaddressesofadvisers(Optional Information) |
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| Typeofadviser Name Addreas |
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| Descriptionofthecharity'strusts |
| TypeofgoverningdocumentDEEDOFTRUST |
| eg,("L1,tdeedCl1sttut101) |
| HowthecharityisconstitutedLIMITEDCOMPANY |
| 1_"'::3_trus'asscc1at1onco,11pam) |
| TrusteeselectionmethodsELECTED |
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| Additionalgovernanceissues(Optional information) |
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| additionalinformation,where |
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| structureandanywider |
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| works· I |
| •relationshipwithanyrelated |
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| majorrisksandthesystem |
| andprocedurestomanage |
| them. |
| Section C | ob·ectives and activities |
|---|---|
| TOENHANCETHEDEVELOPMENTANDEDUCATIONOFCHILDREN | |
| PRIMARILYUNDERTHESTATUTORYSCHOOLAGEBY | |
| Summaryof the objectsofthe charity set out in its governingdocument |
ENCOURAGINGPARENTSTOUNDERSTANDANDPROVIDEFOR THENEEDSOFTHEIRCHILDRENTHROUGHCOMMUNITYGROUPS ANDBYOFFERINGAPPROPRIATEPLAY,EDUCATIONANDCARE FACILITIES. |
WINSHILL PRE-SCHOOL
Charity No. 1125373
Company No. 06591286
Trustees' Report and Unaudited Accounts
31 August 2025
WINSHILL PRE-SCHOOL Contents
Pages
Trustees' Annual Report
Page 1
WINSHILL PRE-SCHOOL Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 06591286
Charity No. 1125373
Registered Office
TOWER VIEW PRIMARY SCHOOL VANCOUVER DRIVE WINSHILL BURTON ON TRENT DE15 0EZ
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
L. BAKER
A.J. DEACON J. KENNY (Resigned 28 October 2024)
Accountants
Charterhouse Accountants Unit 3 Brindley Court Dalewood Road
Newcastle Staffs ST5 9QA
OBJECTIVES AND ACTIVITIES
A larger charity must provide an explanation of its aims, including details of the issues it seeks to tackle and the changes or differences it seeks to make through its activities...
A larger charity must provide an explanation how the achievement of its aims will further its legal purposes...
A larger charity must provide an explanation of its strategies for achieving its stated aims and objectives...
A larger charity must provide an explanation of its criteria or measures it uses to assess success in the reporting period...
A larger charity should provide a more detailed explanation of its short-term and long-term aims and objectives...
ACHIEVEMENTS AND PERFORMANCE
Page 2
WINSHILL PRE-SCHOOL Trustees Annual Report
A larger charity must review its charitable activities undertaken, explaining performance achieved against objectives set ...
A larger charity must include an explanation when material fundraising activities are undertaken, details of the performance achieved against fundraising objectives set ...
A larger charity must provide an explanation when material investments are held, details of investment performance achieved against objectives set ...
A larger charity must provide an explanation of any material expenditure occurred to raise income in the future...
A larger charity must provide commentary on those significant positive and negative factors within and outside the charity's control which are relevant to the achievement of its objectives ...
PLANS FOR FUTURE PERIODS
A larger charity must provide a summary of the charity's plans for the future including its aims and objectives and details of any plans to achieve them ...
A larger charity's report should explain the trustees perspective of the future direction of the charity...
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
A.J. DEACON Trustee 31 August 2025
Page 3
WINSHILL PRE-SCHOOL Statement of Financial Activities
for the year ended 31 August 2025
| Notes Income and endowments from: Donations and legacies 4 Investments 5 Total Expenditure on: Other 6 Total Net gains on investments Net income 7 Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2025 £ 163,657 1,783 |
Total funds 2025 £ 163,657 1,783 |
Total funds 2024 £ 150,298 1,843 |
|---|---|---|---|
| 165,440 157,181 |
165,440 157,181 |
152,141 151,304 |
|
| 157,181 - |
157,181 - |
151,304 - |
|
| 8,259 - |
8,259 - |
837 - |
|
| 8,259 | 8,259 | 837 | |
| 8,259 107,633 |
8,259 107,633 |
837 106,796 |
|
| 115,892 | 115,892 | 107,633 |
Page 4
WINSHILL PRE-SCHOOL Summary Income and Expenditure Account
for the year ended 31 August 2025
| Income Interest and investment income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net income before tax for the year Net income for the year |
2025 £ 163,657 1,783 165,440 156,960 221 157,181 8,259 8,259 |
2024 £ 150,298 1,843 |
|---|---|---|
| 152,141 | ||
| 150,708 596 |
||
| 151,304 | ||
| 837 | ||
| 837 |
Page 5
WINSHILL PRE-SCHOOL Balance Sheet
at 31 August 2025
| Company No. 06591286 Notes 2025 £ Fixed assets Tangible assets 9 734 734 Current assets Cash at bank and in hand 114,468 114,468 Creditors:Amount falling due within one year 10 1,210 Net current assets 115,678 Total assets less current liabilities 116,412 Creditors:Amounts falling due after more than one year 11 (520) Net assets excluding pension asset or liability 115,892 Total net assets 115,892 The funds of the charity Restricted funds 12 Unrestricted funds 12 General funds 115,892 115,892 Reserves 12 Total funds 115,892 |
2024 £ 955 |
|---|---|
| 955 105,723 |
|
| 105,723 1,210 |
|
| 106,933 107,888 (255) |
|
| 107,633 | |
| 107,633 | |
| 107,633 | |
| 107,633 | |
| 107,633 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 August 2025
And signed on its behalf by:
A.J. DEACON
Trustee
31 August 2025
Page 6
WINSHILL PRE-SCHOOL Statement of Cash flows for the year ended 31 August 2025
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment (Profit)/Loss on disposal of tangible fixed assets Dividends, interest and rents from investments Increase/(Decrease) in trade and other payables Net cash provided by/(used in) operating activities Cash flows from investing activities Proceeds from sales of property, plant and equipment Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2025 £ 8,259 354 (133) (1,783) 265 6,962 133 1,783 1,916 - 8,878 105,723 114,601 114,468 114,468 |
2024 £ 837 463 133 (1,843) (1,202) |
|---|---|---|
| (1,612) - 1,843 |
||
| 926 | ||
| - | ||
| (686) | ||
| 106,409 | ||
| 105,723 | ||
| 105,723 | ||
| 105,723 |
Page 7
WINSHILL PRE-SCHOOL Notes to the Accounts
for the year ended 31 August 2025
- 1 Accounting policies
Basis of preparation
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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
WINSHILL PRE-SCHOOL Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
WINSHILL PRE-SCHOOL Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
Page 10
WINSHILL PRE-SCHOOL
Notes to the Accounts
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Investments Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies 5 Income from investments |
Unrestricted £ 163,657 163,657 Unrestricted £ 1,783 1,783 |
Unrestricted funds 2024 £ 150,298 1,843 152,141 151,304 151,304 837 837 837 106,796 107,633 Total 2025 £ 163,657 163,657 Total 2025 £ 1,783 1,783 |
Total funds 2024 £ 150,298 1,843 |
| 152,141 151,304 |
|||
| 151,304 | |||
| 837 | |||
| 837 | |||
| 837 106,796 |
|||
| 107,633 | |||
| Total 2024 £ 150,298 |
|||
| 150,298 | |||
| Total 2024 £ 1,843 |
|||
| 1,843 |
Page 11
WINSHILL PRE-SCHOOL Notes to the Accounts
6 Other expenditure
| Employee costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 7 Net income before transfers This is stated after charging: Depreciation of owned fixed assets 8 Staff costs Salaries and wages Social security costs Pension costs No employee received emoluments in excess of £60,000. 9 Tangible fixed assets Cost or revaluation At 1 September 2024 At 31 August 2025 Depreciation and impairment At 1 September 2024 Depreciation charge for the year At 31 August 2025 Net book values At 31 August 2025 At 31 August 2024 10 Creditors: amounts falling due within one year Other taxes and social security |
Unrestricted £ 1,468 133,323 8,306 221 10,708 3,155 157,181 2025 £ 354 2025 128,752 2,047 1,737 132,536 2025 £ (1,210) (1,210) |
Total 2025 £ 1,468 133,323 8,306 221 10,708 3,155 157,181 £ 70,474 70,474 69,386 354 69,740 734 1,088 |
Total 2024 £ 2,230 128,468 8,800 596 8,192 3,018 |
|---|---|---|---|
| 151,304 | |||
| 2024 £ 463 2024 124,607 1,687 1,932 |
|||
| 128,226 | |||
| £ 70,474 |
|||
| 70,474 | |||
| 69,386 354 |
|||
| 69,740 | |||
| 734 | |||
| 1,088 | |||
| 2024 £ (1,210) |
|||
| (1,210) |
Page 12
WINSHILL PRE-SCHOOL Notes to the Accounts
11 Creditors:
| amounts falling due after more than one year Trade creditors Other creditors 12 Movement in funds At 1 September 2024 Restricted funds: Unrestricted funds: General funds 107,633 Total funds 107,633 13 Analysis of net assets between funds Fixed assets Net current assets Creditors due in more than one year and provisions 14 Reconciliation of net debt Cash and cash equivalents Net debt |
2025 £ 257 263 520 Incoming resources (including other gains/losses ) £ 165,440 165,440 Unrestricted funds £ 734 114,468 - 115,202 At 1 September 2024 £ |
Resources expended £ (157,181) (157,181) Restricted funds £ - 1,210 (520) 690 Cash flows £ |
2024 £ 255 - |
|---|---|---|---|
| 255 | |||
| At 31 August 2025 £ 115,892 |
|||
| 115,892 | |||
| Total £ 734 115,678 (520) |
|||
| 115,892 | |||
| At 31 August 2025 £ |
|||
| 105,723 | 8,745 | 114,468 | |
| 105,723 105,723 |
8,745 8,745 |
114,468 | |
| 114,468 |
Page 13
WINSHILL PRE-SCHOOL Notes to the Accounts
15 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
| 2025 | 2025 | 2024 | 2024 | |
|---|---|---|---|---|
| Land and buildings |
Other | Land and buildings |
Other | |
| £ | £ | £ | £ | |
| Operating leases with expiry date: | ||||
| Pension commitments | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| The pension cost charge to the company | ||||
| amounted to: | 1,737 | 1,932 |
16 Related party disclosures Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 14
WINSHILL PRE-SCHOOL Detailed Statement of Financial Activities
for the year ended 31 August 2025
| Income and endowments from: Donations and legacies Investments Total income and endowments Expenditure on: Other expenditure Employee costs Salaries/wages Employer's NIC Pension costs Staff welfare Premises costs Rent Premises insurances General administrative costs, including depreciation and amortisation Depreciation of Profit on disposal of tangible fixed assets Bank charges Equipment expensed Stationery and printing Subscriptions Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Other legal and professional costs |
Unrestricted funds 2025 £ 163,657 163,657 1,783 1,783 165,440 1,468 1,468 128,752 2,047 1,737 787 133,323 7,438 868 8,306 354 (133) 60 6,047 1,129 185 1,842 1,445 10,929 3,069 86 3,155 |
Total funds 2025 £ 163,657 163,657 1,783 1,783 165,440 1,468 1,468 128,752 2,047 1,737 787 133,323 7,438 868 8,306 354 (133) 60 6,047 1,129 185 1,842 1,445 10,929 3,069 86 3,155 |
Total funds 2024 £ 150,298 |
|---|---|---|---|
| 150,298 | |||
| 1,843 | |||
| 1,843 | |||
| 152,141 2,230 |
|||
| 2,230 | |||
| 124,607 1,687 1,932 242 |
|||
| 128,468 | |||
| 7,980 820 |
|||
| 8,800 | |||
| 463 133 61 5,041 665 35 1,411 979 |
|||
| 8,788 | |||
| 2,994 24 |
|||
| 3,018 |
Page 15
| Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward WINSHILL PRE-SCHOOL Detailed Statement of Financial Activities |
157,181 157,181 - 8,259 8,259 - 8,259 107,633 115,892 |
157,181 157,181 - 8,259 8,259 - 8,259 107,633 115,892 |
|
|---|---|---|---|
| 151,304 | |||
| 151,304 - |
|||
| 837 | |||
| 837 - |
|||
| 837 | |||
| 106,796 | |||
| 107,633 |
Page 16