Charity re91Stratlon numbèr 1128376 Company registration number 06565955 {England and Wales) STRETTON PRE-SCHOOL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 22 NOVEMBER 2024
STRETTON PRE-SCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Trustees E G Greenfield C Gray S Ramadan-McGIory C Richardson N Allen Charity number 1 f28376 Company number 06565955 Principal address Amenity Centre Main Street Y8xley Pèterborough PE7 3LU Registered offl Amenity Centre Main Street Yaxley Peterborough PE7 3LU Independent examiner Kerry Hilllard ACA FCCA CTA
STRETTON PRE-SCHOOL CONTENTS Page Trustees, report Independent ex8mineVs report statement of financial activilitrs Balance sheet Ntstes to Ihe financial staiements 8-16
STREThON PRE-SCHOOL TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE PERIOD ENDED 22 NOVEMBER 2024 The trustees who are also directors of the charity for the purposes ol the Companies Act 2006 present their report and 8ccounls Iof the period ended 22 November 2024. Stretton Pre-school is a company Limited by Guarantee incorporatèd in England and VV81es al CorTtpanies House under ¢ompany number 06565955 and 18 also ieyistered wilh tho Charity Commission for England 8nd Wales under reglstration number 1128376. Thè financial statements have been prep3red in accordance with the acGounling policies set out in note I lo the financial slalemenls and comply with the charity's governing document, the C(>mpanies Act 2006 and Acccjunling and Reporting by Charities". Statement ol Recommended Practice applicable to charities preparing th8ir accounts in ac¢ordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffeclive l January 20191". Oblectlves and activities As laid out In ils Memorandurn of Association. the charity's objects are to enhance th& devèlopment and education of children primarily under statutory school age by encouTaging parents to understand and provide lor the needs of their children through community groups and by.. Offering appropriate play, education and care facilitie5 and training courses, together with th& right of parents to take responsibility for and t() become involved in the acliv4tie5 of such groups, ensuring that such groups offer opportunities fcir all children whatever their race. ¢vlture, religion, means or ability, Encouraging the study of the needs of such ¢hildren and their f8mili8s and promoting public inlerest in and recognition of such needs. and. lllsligating and adherrn9 to and furthering the aims and objects of the Pre-school Leaming Ailian. The trustees h8v8 paid due reg8rd to guidance issued by the Charity Commission in de¢iding what 8CtNities the harity should undertake. The charity has adhered to its objectives in the period Ljnder review. Achievemwnts and performaneè stretton Preschool operates by the monies which we receive from Early Years funding from Cambridgeshirè County Council and from the fees from th8 farnilies that ceIve an invoice for their child's session. The Pre- School increased lees in February 2024 due to infflation, siaff wages and rental incr8as8. We run five bank accounts for the Prè-school. One of these 15 our m3in everyd8y account, onè is a savings account which we usually use throgh the aulumn term Io se8 US through 3s we are often much quieter in children's numbers during that term. However, this current academic year has been the opp05ile as we have had a large influx of latnilies queSting spaces at both ol our settings. The funds are then replenished in the summer tem. We also hold a reserve account which we do not touch as this would only be used if the Pre-school was to get into financial difficulties and il we had lo have redundancies or sile clDsure. Wo run a separate fundraising acc(nI which over the year5 has worked well. This rHoney comes purely from events that we hold through the year such as the summer fayrE. photos and ari projects. Mtsney raised is used lo buy new resources for the Pre-school. We also paid for an entertainer called DNA kids for the Graduation party costing £379.00 and £134.07 for graduation gills. We also paid from the fundraising ac¢ourTrt for Wycombe Fami. The SLJmmer layre raised £1,525.48 after expenses, we were very grateful foi the support Irorn the following cornpanies that donated to our Fun Day - Higgy's. Big Sky, Full of Beans. Spanglish, Inspire play town, Posh, Molly's munch box, Just for Dips, Burghley House, Mattoni, Babies connect. Jo Ji9gles, Meridian Gymnastics, Gurkha Lounge. Entertainer.
STRETTON PRE-SCHOOL TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE PERIOD ENDED 22 NOVEMBER 2024 Achievèmènts and performance l¢ontinuedl We also used Some ol the money in the reservè accounts to replace equipment across the Pr&School we Pufchased new tables. stools, new role play equipment and art Irollies. This was a big pvrchase for th8 Pre- School Ifom the communlty playthings costing £11,683.20. There were increased costs for pay rises lor all stall members linking In with the national minimum wage Sncrease from April 2024 at £11.44 and banding created for all Eatly Year5 Practitioners, We had a new gale installed at the Fourfields site on 9 February 2024 costing £468.00 so that the children could access more garden area lo expand on there Foresl School skills. Prtrschool purchased a washing rnachine for tho washing of the Forest school waterproofs and lea towels. Managers laptop was r8plac8d in July costing £949. Tesco food vouchers were given to 811 st8ff at Christmas for the lolal walue of £1.350.00 this was aged with the Committee and shÈred with the farnilies al the AGM. All families that are eligTrblè for Etrfy Years Pupil premiijm funds received eiiher food vouchers, resources or school unilom) for their child that was due to start school Septemb8r 2024. Staff training th8t has been undertaken in the yeai". Ghartie Baxter- Mental Health First Alder Sarah WelGh- Mental Health FirstAider Chloe Anderson O'connell- Mental Health First Alder In January 2024 we had a whole staff training on Introdudion to Forest School which was funded by Cambridgeshire County Council, we 81s0 had In April and introduction tts mental health which cost £1,175.00. As a whole the Pre-school have the following slaff members.. Staff Èmployed-. Average of 23 Staff members lincluding adrninistrator and Managerl Level 5.. 1 ICBI Level 4. 2 ISW,KFI Level 3.. 12 INA.CAO,OFJ,SS.SG.CH,AE,TM,EH,GM,ZW,SHI Level 2.. 1 ILSI Unquè11fied'. 8 IMS, CM IloinSng1,NB,HJ, JB, LI, NR, FPI Totsl 15 staff qualified, In September 2024 il was vot8d by the committee that we would look to change our legal entity to a Charity Incorporated Organisation ICIOI. Due lo the Iian511ion from our old con51itulioTr to our new conslitulion il was agroed that we would wn this years accounts until 22nd November 2024. Financlal review The Irustees consider the financial performance ol the charity for the year under review to be salisfaclory. 11 is the policy of the charity that unrestricted funds which have not been designated lor a specific use should be maintained at a level equivalent ttr between three and six month's expenditure. The trustees consider that reserves at this leve1 will ensure that, in the event of a signilicanl drop in funding, they will be able to continue the charity's Gurrènl activities while consideration is given lo ways In which additional funds may be raised. This level of reserves has been mainlained throughout the period. The trustees have assessed the major risk5 to which the charity is exposed, and are satisfied that systems are in place to mitigale exposure to the major risks.
STRETTON PRE-SCHOOL TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE PERIOD ENDED 22 NOVEMBER 2024 Strvcture, governance and management Stretton Pre-school is regislered a5 a company limited by guarantÈÈ Iwilhout share capilall. company numb8r 06565955 and registered as a Charity. charity number 1128376. Its goveming in5tiument is its mernorandum and articles ol association. The charity's tnjstees are also the directors for the purposes ol the Companits Aet. A management committee adrninislers the charity. The committee members ¢omprisè the ¢harlVs trustees. The trustees are elected or appoinletj al committee meetings held during the period. with the officers being elected first. The trustees meet at least three limes per period with evèry effort made to hold a meetsng on a six weakly basis. Members of the Management Committee are elected or appointed on an annual basis, with the officers being elected from the membership of the Management Committee. Stretton Pre-school has neilher custodian nor torporale trustees, Strelton Pre-school 15 a member of the Pre-school Leaming Alliance. The trustees, who are also the directors lor the purpose of company law, and who served durfng the period and up to the c18te of signature of the financial st8t8mènts were.. E G Gr&enfield I Chodzicka C Gray S Ramadan-McGrory C Richardson N Allen Trustees ar8 recruited after due procerfu and indL5Ction training is provided. (Resigned 8 November 20231 None of the trustess hava any beneficial interest the company. All of the tmstÉès are membèrs of the company and guarantee lo contribute £1 in the event of a winding up. There were no transadions with related parties in the period under review. statement of trustees. responsibilities The Iruslees. who are also the directors of Slretlon Pre-S¢hool for the purpose of company law, are responsible for preparing the Trustees, Report and the accounts in accordance with applicable law and United Kinydom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. Company Law requires the Irust8e5 to prepare accounts for e8¢h firnancial year which give a true and fair vièw of Ihe state ol affairs ol the Charity and of the incoming resour¢$s and application ol resources. including the income and expenditure. ol the charitable Company lor tha¢ period. In preparing these accounts, the Iruslees are iequiTeit lo. selecl suitable a¢¢oiJnting policies and then apply them consislentty., observe Ihe methods gnd principles in the Charitie5 SORP., rnake judgements and e5tim8tes that are reasonable and prvdenl,. and prepare the accounts on the going concem basis unless it is inappropriate lo presume that the charity will ntinue in operation. The trustees are iesponsible for keeping adequate accounting records that disclose with asOnable accuracy al any time the financial position of the Gh8rity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible lor safeguarding the assets ol th8 charity and hence for taking reasonable Steps for the prevention and detection of fraLEd hnd other irregul8ritie5.
STRETTON PRE-SCHOOL TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE PERIOD ENDED 22 NOVEMBER 2024 The trusteès, T8POrt was approved by the Board of Trustees. r&Ilip,1ag 20 ?02J. B.OJaoii Trustee Dated.. . 20-Aug'2025
STRETTON PRE-SCHOOL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STRETTON PRE-SCHOOL I report to the trustees on my examination ol the financial 5tatemenls ol Stretton Pre-school (the charity) for the period ended 22 November 2024. Responsibilities and basis of report As the trustèes ol the charity land also its directors lor the purposes of company lawl you are responsible for the preparalion of the financial slalemenls in accoidance with the requirements of the Companie5 Act 2006 Ithe 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audited ufider Part 16 of Ihe 2006 Act and are eligible f()r initependent examination, I report in respect of my examination ol the charity's financial statements carried out undeF section 145 of the Charitl8s Act 2011 (the 2011 Actl. In ¢arrying oul my examination I have followed all the applicable Directions given by the Charity Commission under seclion 14515llbl of the 2011 Ad. Independent examiner's statement Sinc8 th8 charity's gross income exceeded £250.000 your examiner must be a member ol a body listed in section 145 of the 2011 Act. I confirm Ihal l am qualified to undertake the examination because l am a memtyer of the Institute of Ch8rtered Accounlanls in England and Wales, which is one ol the listed bodi¢s. I have compleled my examination. I confr'rm that no matters have come lo my altention in connaetion bbyth the èxamination giving me causÉ to bèlieve that in any material rèspecl.. 8ccounting records were not kept In respecl of the charity as required by section 386 of the 2008 Act", or the financial statements do nol accord with those reco¥ds', or the financial statements do not cofflply with the ac¢ounling requirements of section 396 of the 2006 Act other thari any requirement Ih8t the accounts give a tfue and lair view which is not a matter considered as part of an independent examination., or the financial statements have not been preparèd In 8ccordance with the methods and prinryple3 of the Statement ol Recommended Practice for accounting and reporting by charities applicable to charitiès preparing their accounts in aceordanee with the Fin8ncial Repothng Standard appli¢able in the UK and Republic of Ireland IFRS 1021. I have no concèrns and have come acr05$ no other malters in connection wth thè Èxamination to which attention should be drawn in this report in order lo enable a propel understanding of the fin8ncial slatÈments to be reacaed. Kerry Hilliard ACA FCCA CTA Institute of Chartered Accountants In England and Wales Price 8ailey LLP 36 Tyndall Court Lynchwood Peterborough PE2 6LR Dated..
STRETTON PRE-SCHOOL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 22 NOVEMBER 2024 Unreslri¢l¢d Restricted fuE)ds fund5 Totsl Unrèstrlcted Restricted funds funds Total Perfod ènded 2024 Yeaf ended 2024 2024 2023 2023 2023 Notes InGome and endowment5 from= Charitable activities Investments Other income 630,549 2.127 1,827 56,037 686,586 2,127 1,827 350,007 979 2.669 63,564 413,571 979 2,669 Total income 634,503 56,037 690.540 353,fj55 63,564 417,219 Ex enditure on- Raising funds 2,342 2,342 1,650 1,650 Charitable èctiwties 509,129 60,666 569,795 387,257 61,189 448,446 Total expendÉtLErè 511,471 60,666 572,137 388.907 61,189 450,096 Net incomellexpenditur¥l for the periodl Nel movement in funds 123,032 14,6291 118,403 135,2521 2.375 132,8771 Fund balances a11 Sepletnber 2023 225,063 8.216 233,279 260,315 5,841 266,156 Fund balancès at 22 November 2024 348,095 3,587 351,682 225,063 8,216 233,279 The slalement of financial activities if)cludes all gains and losses recognised in the period. All income and expenditure derive from continuing aolivi118S. The statement ol financial activitie5 also wmplies with the requir&m¢nls for an income and expendilure account under the Companies Acl 2006.
STRETTON PRE-SCHOOL BALANCE SHEET AS AT 22 NOVEMBER 2024 Period ended 22nd November 2024 Year end 31st August 2023 Notes Flxed a55el¥ Tangible assets 12 22,653 4,705 Current assets Debtors Cash at bank and in hand 13 77,025 314,987 2.790 298,948 392,012 301,738 Crèditors.. amounts falling due within one year 14 162.9831 173,1641 Net current assets 329.029 228.574 Total assets less current liabilltles 351,682 233,279 Ineome funds Restricted funds Unrestrictgd funds 16 3.587 348,095 8,216 225.063 351,882 233,279 The company is entitled to the exemplion from the autjlt requirement contained in section 477 of the Companies Act 2006, lor the period 9nded 22 November 2024. The directors acknowledge their responsibilities lor complying with thè requirements of the Companie5 Act 2008 with resp8cI to accounting records and the preparation of financial statements. The members have not required the ¢ciFnp8ny lo obtain an audil of its financial statements lor the period in question in accordance with section 476. These financial slalements have been prepared in accordance with the provisions applicable to Companies subject Its the Small companies regime. 20 Aug 2025 The fsnancial statements we18 approved by the Tru5te$s on Qmfi chc4f& 'tlj*¥ FO 2025 8 05èth: en Trustee Trustee Company gIstratIOn number 06565955
STRETTON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 22 NOVEMBER 2024 Accounting policies Charity information Stretton Pre-school is a privatè company limited by guarantee incorporated in England and Wales. The registered office is Amenity Centre. Main Street, Yaxley, Peterborough, PE7 3LU. 1.1 Accounting ¢onv¥ntl¢n The financial statements have been prépared in accordance with the chariws governing document, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Rèeommer*ded Pfaclice applicable to charities preparing their accounts in accordance with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1Q21 (Èffective 1 January 20191" The char(ty is a Public Benefit Entity as defined by FRS 102. The charity has taken advantsg8 of the provisions in the SORP lor ¢harilies applylng FRS 102 Update Bulletin 7 not to prepare a Sl8t8ment of Cash Flows. The finan¢i81 statements cover a period ol one y88r and 81 days betsween 1 September 2023 and 22 Novernber 2024. The pèriod was extended lo fall co-lerminus with the transfer of the charity lo a CIO. The oThparative period is 8 lull y¢ar meaning thal corrparatives on the financial statements are not entirely omparative. The financial statements are prepared in sterling, which is the functional ¢urrency of the charity. Mon¢lary amounts these financial statements ar8 roAded to the nearesl £. The accounts have been prepared under the historical Cost convention. The principal 8ocounling policies adopted are set out b810w. 1.2 Going concem At the time ol approving the finanBJal gtalements, the Iruslees have a reasonable expectation that the charity, in the form of the newly constituted CIO, has adequate re50urce5 to continue in operational existence for the loreseeable future. Thus the trustees continue to adopt the going concern ba51s of accounting in prEpaiing the financial statements. 1.3 Charitable funds Unrestricted fund5 are available for use at the discretion of the trustees in furtheran of their chartlable obiectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the finanoal Slatemenls. 1.4 Incoming resourr?$ Income is recognised when the charity is l898lly entilled to it after any performance conditions havè been m8t. Ihe amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised oncé the charity has beèn notifièd ol th& don8tion, unless performan Gonditions require delerral of the 8mounl. Inetsme tsx recoverable tn relation to donations received under Gift or deeds ot covenant is recognised at the lirne ol the donation. Local government grants ar8 recognised when the charitable cornpany Is legally entitled to 11 after any performanc¢ conditions have been fulfilled.
STRETTON PREcHOoL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE PERIOD ENDED 22 NOVEMBER 2024 Accounting policiès Icontinuedl 1.5 Resourre$ expènded Expenditure is recognised onGe theTe is a legal or constru¢live obligation to transfer economic benefit lo a third party, it is probable Ihal a transfer ol economic benefi15 will be required in setllement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The Costs of each activity are made up of thè total tsf direet Costs and shared cost5, Including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that aclivily. Shared costs which contribute to more than onè activity and support costs which are not atlribulable lo a single activity are apportioned betNeen those activities on a basi5 consistent with the use of resour$. Central staff costs are allocated on the basis of lime spent. (5eprecialion charges are allocated on the portion of the asset's use. Expenditure is accounted for on an accruals basis. 1.6 Tangibl* fixèd assèts Tangible Iixed assets are inili3lly measured at cost and subsequently mèasured at cost or valuation. net of depreciation and any impaimient losses. Depreciation is recognised s0 8$ to write off the cost or valualion of assets lèss their residual values over their useful lives on the following bases.. Plant and machinery Computers 20°/o reducing balance 20°/o reducing balan 1.7 Impairmenl of fixed assets At each reporting end dale. the charity reviews the carrying 8mDunts of ils tangible assets lo determine whether there is any indication that those Ossels have suffered an impairment loss. If any such indication exists. tho re¢overable amount of the ass81 is éstimated in order to det8miine th¢ extent of the impaiment loss lif any). 1.8 Cash and ¢ash equlvalents Cash anrj cash equivalents in¢lude cash in hand and deposits held at call wittt banks. 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Othei Financial Instruments Issuès, ol FRS 102 to all of its financial instrumènts. Financial instruments are recognis¢d in the charity's balance sheet when the charity becomes party lo the ontr8clual provisions of the in5twment. Basie financlal assets and114bllitiès Deblors and creditors with no staled interest rate and receiv3ble or payable within one year are rècordèd at trarT5aclion price. Any 105ses arising from Impairment are iecDgnised In the profit and loss account In other adFllinistrative expense5. Dèrèeognltlon of financial liabilities Financ5al liabilities are derècognised when the charity's contractU81 obligations expire or are dis¢harged or cancelled.
STRETTON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERJOD ENDED 22 NOVEMBER 2024 Accounting policies (Continued) 1.10 Employee benefit5 The cost of any unused holiday enlillemenl Is recognised in the period in which the employee's services are received. Termination benefits are Tecognised immediately as an expense when the charity is demonstrably commilled to terminale the employment of an èmployee or to provide termination benefits. 1.11 Retirement benefits Payments to defined ¢onlTibulion roliiement benefit schemes are charged as an expense as they fall due. Critical a¢¢ountlng estlmates and judgemèftts In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about th& carrying amounl ol assets and liabilitiBs that ale not readily apparent from othei 80urces. The estimates and 8S50Cl8ted assumptions are based on historicgl experience and other factors that are con5Klered to be relevant. Aclu81 results may drffer from these estimates. The estimates and undedying assumptions are reviewed on an ongoing basis. Flevisions to accounting estimates are rtctsgnised in the period in which the 88timate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both Guirent and future periods. Charltable a¢ti¥itles Grant lunding Feos Yotal 2024 Total 2023 2D24 2024 Fees ch3Tged for sessions Local authority funding lor sessions Restricted funding 51,258 51,258 579,291 56,037 46,151 303.856 63.564 579.291 56.037 e35,328 51,258 686.586 413.571 Analysis by fund Unrestricted funds Restricted funds 579.291 56,037 51,258 630.549 56.037 350,007 63.564 635,328 51.258 686,586 413,571
STRETTON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 22 NOVEMBER 2024 Investments Unrestricted Unrestricted funds funds 2024 2023 InleTe51 re¢eivable 2.127 979 Other In¢omè Unrestrlcled Unrestricted funds fund5 2024 2023 Fundraising income 1.827 2,669 Raising funds Unrestrlcted Unreslricled funds fund8 2024 2023 Fvndraising costs 2,342 1,650 2.342 1,650
STRETTON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE PERIOD ENDED 22 NQVEMBER 2024 Charitable activities Activities Activities urtdertaken undertaken directly directly 2024 2023 staff costs Depfecialion and impairment Food & Consurnables Office C0515 Rent & Rates Maintenance and resources Clothing Subs¢ription5 Training & HR Miscellaneous EYPP DAF Deprivation fund 467.178 3,455 7,632 14,515 39.872 13,889 1,039 1.885 4,758 470 7,228 959 850 353,226 1,177 5.881 10,606 37,6C16 18,625 1.048 1,888 3,983 28 5,931 3.983 109 563,730 444,091 Share of support costslsee note 81 Share of governance costs (see note 8} 3,838 2,227 2.327 2,028 569,795 448.446 Ahalysis by fund UnrE5tncled fund$ Restricted funds 509,129 60.666 387,257 61.189 569,795 448,446 Included in staff costs is expenditur¢ of £51,629 12023.. £50,566) which has been paid out ol restrictgd fund income. 12
STRETTON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 22 NOVEMBER 2024 Support costs Support Govgrnan¢¥ costs 05ts 2024 2023 Payroll costs Bank GhargES 3,60 238 3,600 238 2,177 150 Independent Examine¥ 2.227 2,227 2,028 3,838 2,227 6,065 4.355 Analysed bètwéèn Charitable activities 3.838 2,227 6,065 4,355 Trustee$ None of the trustees ltsr any persons connected with them) received any remuTrer8tion or rfrimbursernents during the period. 10 Employees The 8verage monthly number of employees during the period w8s'. 2024 2023 Number Number 23 26 Employment costs 2024 2023 INages and salaries Social security cogts other pension costs 436.638 19.517 11,023 332.853 11,195 9.178 467,178 353,226 There were no employees whose annual mmuneration was £80,000 or more. There were no ernploye85 whose annual remuneration was more than £60,000. 11 Taxat0 The charity is exempt from tax on income gains falling within section 505 01 tha Taxes Act 1988 or section 252 of the Taxationof Chargeable Gair)s Aot 1992 to the extent that these are applied lo ils Charitable objects.
STRETTON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 22 NOVEMBER 2024 12 Tanglble fixed assets Plant and machsn¢ry Computtrs Total Cost Al 1 Seplgmbef 2023 Additions 2,487 20,311 5,645 1,092 8,132 27,403 At 22 November 2024 22,798 6,737 29.535 Deprèciatlon and impairment At 1 September 2023 Depreciation ¢h8rg$d in the period 857 2,597 2,570 858 3.427 3,455 At 22 November 2024 3.454 3.428 6,882 Carrying amount At 22 Novèmber 2024 19,344 3,309 22,653 At 31 August 2023 1,630 3.075 4,705 13 Debtors 2024 2023 Amounts falling dut within one year- Trade debtors Other debtors Prepayments and accrued income 72,521 2,088 2,416 2,790 77,025 2,790 14 Creditors: amounts falling due wlthln one year 2024 2023 Notes Other taxation and social securily Deferred income Other creditors Accruals 2.743 65,384 828 4.2Q9 15 37,816 25,16T 62,983 73,164 15 D¢f¢rred Income 2024 2023 Deferred income 37,816 65,384 14
STRETTON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 22 NOVEMBER 2024 15 Deferred income Icontinuedl Deferred in¢orne is included in the financial statements as follow5.. 2024 2023 Deferred income is included within.. Current liabilities 37,816 65,384 Movements in the period.. Deferred Income at 1 Septernber 2023 Released from previou5 periods Resources deferred in the period 65.384 165.3841 37,816 67,610 161,6101 65,384 Deferred income al 22 November 2024 37,816 65,384 16 Restrlcted fvnds The income funds ol thè charity include reslricled funds Cotnprising the following unexpended balances of dollations and gr8n15 helij ¢)n trust Iof specific purp058S. Movement In funds Incomlng Resources Balan¢* at 22 resources expended Novemb¢r 2024 Balan¢0 at 1 Septembèr 2023 EYPP Special Educational Needs funding Disability Acces5 funding Deprivation funding Ukrainian funding 2.044 8,771 32,423 4.000 9.993 850 17.2281 132,4231 11 (J,1721 19,9931 18501 3.587 6.172 8.216 56.037 160,6661 3.587 EYPP (Early Years Pupil Premium) is a local government grant to help support our most disadvanlaged children. Children will qualify if they arè 3 or 4 year5 old. are receiving governFnent-lunded eady education, and their parents receive benefits used to access eligibility lor free 8Ghool meals. Special Education Needs inclusion funding is funded by Cambs County Council for children with additional needs. Disability Access funding is to support children in the setting who have been award8d disability living allowance. Ukrainian funding is to be used for the prowsion of education and childcare lor children who have entered via Homes for Ukraine scheme.
STRETTON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 22 NOVEMBER 2024 17 Analysls of net assets beeen fvnds Unrestricted Restricted Total Total 2024 2024 22 Nov 2024 31 Aug 2023 Fund balances al 22 November 2024 are represented by.. Tangible assets Current a8setsllliabilitiesl 22,653 325,442 22,653 329,029 4,705 228,574 3,587 348,095 3,587 351,682 233,279 18 Status The company is limited by guarantee and does not have a share capital. The directors are members of the eompany 3nd each member. during his or her mèmbership or within one year afterwards, undertakes to eontribute a sum not exceeding £1 to the assets ol the company in the event ol it being wound up. 19 Related party tran$a¢tlon$ During the ac&demic year, children ol live ol the trustees ol the charity attended the pre-schogl. Fees were charged to the trustees al normal rates. 18-