STREThON PRE-SCHOOL Registered Charlty no. 1209158 ANNUAL REPORT AND STATEMENT OF ACCOUNTS PERIOD ENDED 31 AUGUST 2025
STRErroN PRE4CHOOL CONTENTS Paq• Admlnlslra8 d8ta118 of the Charlty. Its Trustses and adwser¥ Tn*tsos' report Indep8ndant oxamlnorf8 i8rt statsment of flnandal acWtkns Balancè shaet Not08 to th8 flnandal Btstsm8nl 8-15
STREThON PRE4CHOOL LEGAL AND ADMINISTRATIVE INFORMATION FOR THE PERIOD ENDED 31 AUGUST 2025 E G Greenfield C Gray S RgmadaTrMcGrcry C Richardson C Baxter C Hards Charlty r•gl•t•rnd numb•r 12091S8 Prlndp•l offl Amenlty Cen M8ln Street yaey Poterborough PE7 3LU Ind•p•nd•nt Ex•mln•r Kerry HSlllard ACA FCCA CTA Prfce Balley LLP 36 Tyndall Cwrt Commerce Road Lynchwood Petethrough PE2 6LR
STREThON PRE4CHOOL TRUSTEES, REPORT FOR THE PERIOD ENDED 31 AUGUST 2025 The trusta&S PTe68nt their annual rgm and f(nanclal sta18m8nts for th& perk)d ended 31 August 2025. The financS818tatem8nls have been prepar&d In a¢cordance with th• accounllng 188 set Jt in tho fingnclal statsments and comply ¥th the charitls govèming document, Ihe Chariti8s Act 2011 and "Accounting and Reporting by Charitles.. Statement of Recommended Practfite applicable to charibès preparing their accounts In8ordanCe wlth the Fin8ncl81 Reportlng Standard appli¢8ble in the UK and Republic of Irèland {FRS 1021 (affect9 1 January 20191.. Obl•ctl¥M •nd actlvltl•• A% laid out in its Mèmorandum of Asscciatlon. the charfV8 oblects are to enhanc& the development and edue8tion of children primadly under 5ts1ulory School age by encour8glng Parents to under8tsnd and provid8 forthe $$ of their childr8n throtyah community grpS and by.. Offerlng appropriate play, educBtlon and care ladllties and trainlng cour8e8, tog8ther th lh• rtghl of parents to tske responsibility for an¢J lo become involved in tho a¢tlvi1108 of such groups. en8urfng th91 Such group8 offer opportunllies for all chlldren what8v8r th8lr race. culture, reltglon, means or ablllty. Erfftiuraglng tho study of the needs of such chlldron and thglr fomS1108 and promollng public Interest in and rncognlllon of Such needs. and. In8llgallng and adhorfng to and furthedng th8 alms ond obhe¢ts ol tho PrMchtsc4 Leamlng AJll8nca. The ITU8tO88 have paid due re9 to guldance18sued by th8 Charlty Comml881on In deddlng at acIltI99 the chaftty 8hould und8rtoke. The charfty has adhored to It8 obl8Ctfve8 In t p•rkd under revtew. Achl•v•m•nts and p•rform•nc• Stretton Presch1 operatas by the monlos which wa racalve from Early Years fvndSng from Cambrfdgeshlre County Councll and frcffi the fe&s from the famllies that recalve an Involc¢ for th8ir thlld'8 s8$$lon. The Pr Schcol Incr888ed foes In January 2025. We run flva b8nk accounts for th8 s¢hOol. One of theso is our maln eVdaY account, on& Is 8 sovlngs 8¢Int vthlch w8 usualty use through th8 autumn lem to 88e us through as we are often much qul8tar children's numbers durlng th8t term. However, Ihls curr8lt wdemlc year the demand for p8ce$ has been hlgh 8t kth settlngs. We al80 hold o reserv& account whlch we do not touch as thi8 would only bo ud If the Pre - School was to gel into financSal difficulues ond If had lo have redundand•s or stte dosure. We run 8 8eparat8 fundralslng account. This money Me8 purely frthn event3 that wa hold through the year ¥u¢h gs th& Sumrner fae. photos and 8rt pfoj8ct8. summ&r fayre ralsed £574.20 after expensas. Don8llon8 were TeC8lv8d from Mo's Charcoal. Planet IG9, Blg Sky, Lancastsr Lounge. Burghley House, Nando's. gnd Royal Nalls. There was additional income during thg year of £88 frorn Save Ihg Chlldren 8nd £63 from sth018st PIX and an insuranc• oVarpaent refrjnd in Octobar 2024 01£2,340.
STREThON PRE4CHOOL TRUSTEES. REPORT FOR THE PERIOD ENDED 31 AUGUST 2025 Achlevements 8nd performance (contlnuedl There was the following addOnal expendire durin9 the year". Fir3t Ald Tralning- £1,406.40 R81n cover and canopy. £206.00 Carpel Cleaning.. £150.00 Gfaduatlonloavers Jason Fenn Magk Show.. £240 Th8re were Incraasad costs for pay rise8 lor all staff member8 IlnkSng In wlth th8 nRtional mlnlmum wage Increa8e from 2025 81 £12.218nd bandlng created for all Early Years Practitlon8r8. Te8co food vouchers were given to all staff al Chrfstsnas for the total v81u• of £575.00 IhSs w88 agrged tho Commltt•& ar $hartrJ th the tsmlllos at th• AGM. l tsmille$ that are ollgible for Early Years Pupll premlum fvnd8 r8C8iV8d oilhor food vouchers, resources or School uniform for thoir child. A8 a whole the Pre-school h8Ve th8 fknn9 gtsff m&mbers.' Staff employed.. Average of 25 Stsff members {In¢ludlng Admlnbtr81or aTrJ Manager} vAth 19 of th88e belng quallffled. Flnanclal R•vl•w The tru$le&8 con8ld•rth8 Inandal perlomiance of the charfty lor y&8r under revlew to be 8at18factory. It18 the policy of tha charfty that unrestricted fund8 vthlch hav8 not b88n desSgn818d for a 8pedflc use should t• malntalned at a level equlv8lènl to three 8nd 8lx month'8 gxpandltura. The 1ru8leeB con81der that r8s8rve8 at thls 18v81 vhll 8nsur8 that. in th• •vant of a slgnSficanl drop Sn fundlng, they 11 b8 able to contlnue the charSV5 current 8ctivSlles 118 con8iderallon Is glven lo WHYB In whlch addlllonal fvnds mgy bo r816od. Th18 level of rese8$ has been malntalned throughout the perfod. The tm8teè8 have Mssassed the major rfsks to whlth the thartty Is •xpo8ed, and are 88llsfled that $ystem$ are In placè to mitig8le e¥FK)sure lo the major riBks. 3tructur•, gov•rnanc• and manag•m•nt The charlty Is a charitable Sncorporated org8nlz8tlon Ino. 12091581 whKh was first regi8tsred on 17 Juty 2024. A management commlttee 8dmlnl8ler8 the charlty. Tho commlttee mernber8 comprlsg the chariV8 Iruslees. Th• trustees gre glB¢tgd or appointed at committee m¥trUng$ hold durfng th• Perd. wth the officers belng elected flrst. Members of the Management Committee are elected or appointed on an annual ba818, wbth the ofllcers bglng 818cted from Iht membeTBhip d the manM*t Commlttee. Stretton pre-scho18 8 nwnber of the Pre-school Lgornlng All18n.
STREThON PRE-SCHOOL TRUSTEES. REPORT FOR THE PERIOD ENDED 31 AUGUST 2025 StrUrnI govornjnce and manag•m•rt l¢ontlnu•dl Th8 Iru81888 vtho served durSng the p8ri0d and up to tha dats of 8lgnare of Ihg flnanclal slatgm8nts %wre'. E G Grognfield C Gray S Ramadan-McGrory C RSchardson C Baxter lappoinled 21 NovefflbeT 20241 C H8rd$ lappolnt&l 9 August 20251 Tru$lees rgcrubtod after due pro¢eduro ond Inducticffl tralning is provided. Therts werè no Iran8actlon8 wllh relatèd pwl108 In th• porbd und•r rnvlew. The tru$ts88' roport Wa8 apPrd by tha 80ord of Truste88. E G Gr••nfl•ld Tnjsleo Dst8'.
STREThON PRE4CHOOL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STREThON PRE-SCHOOL FOR THE PERIOD ENDED 31 AUGUST 2025 I report to th9 Iruslees on my Oxamlnatlon of the flnand818t8tem8nts of Stretton Pr8-School charltyl for the yoar 8nd8d 31 August 2025. RMpon¥lbllltle• and ba•lJ of r•port As the lrnslees of the charity you ara rÈsrAnsiblè for thè preparation of th• finandal ststomenls In accordance th the requirements of the CharilSe$ Act 20111th& 2011 Acll. I report In respect of my 8xamlnation of the charivs financial statements carried out under 88etlon 145 of the 2011 Act. In ¢8ng out my examination I have fdlowed all the applicable Directions glven by the Charlty C¢ynmlssion under 86Ctlon 1451511bl of the 2011 Act. Ind•p•nd•nt •x•mIn•$ •t•t•m•nt Your attentlon Is drawn lo the lact that the chgrlty haB prepared flnandal Blatemenls In accordance th Accounting and R•wrUng by Charflles prepadng thelr account8 In accordance wlth th8 Flnancl81 R8w)rUrng Standard appllcable in th8 UK and R8publlc of Iraland IFRS 1021 In praf8r•nca to th8 Accounng and R8porllng by CharlU8$: Statement ol Recommended Pracllco IYed on l Aprfl 2Tr)5 vthlch Is refgrrod to In th8 extant regulatlons bul has now betn wilhdraym. undorstand that thi8 has boon dona in order for financlal $tatam8nts to provide a tw8 and fa5r ViV4V InAccord8nce th GOralty Acceplgd Aceounung PTadce effoctlvè for reportlng perhjds begbnnlng on or after 1 January 2015. I have completed my examlnatlon. I confirm that no matter¥ havo comg lo my attentlon In Qonnecllon vth the examlnallon glving mo cause to belleve that In any maledal respect.. 1. Accounllng records were not kopt In raspect of tha chority as r8qulrad ty 8•Ctlon 130 of the 2011 Act: or 2. 2 the financial statements do not accord wlh th088 recordB'. or 3. The flnanclal 6t8temonts do not comply vhlh the appllcable rgqulremenls concamlng the form and content of accounts set out In th8 CharllS88 (A¢unIS and Report81 Regulallons 2008 other than any r8qulrem8nt that the 8ccount5 glve a true and falr vlew whlch 18 not a matter consldered as part of an Indondent oxamlnaUcffl. I have no concems and hav• Com• gcn)ss no oth•r mgtt•rg In conn•don w+th th• •xamSnal+on to vthlch 8ttenlion should be drawn In Ihls report In order lo enable a proper underslandlng of the ffnanclal statements lo bo r•ach8d. K•rry Hllllard ACA FCCA CTA For and on behalf of Prfce Balloy LLP Price Bailay LLP 36 Tyndall Court Commerce Road LChW¢*•j Pètèrtorough PE2 6LR 30 June 2026
STREThON PRE-SCHOOL STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 AUGUST 2025 Unr•strlctsd R•strlct•d funds g monthB •nd•d 31 August 2025 Totsl Total funds funds g months 15 month• •nd•d •nd•d 31 August 22 N¢7wmbv 2025 2024 9 months 31 August 2025 Incomlng rvour¢o• Charftable adlvlueo Inve8trnenl Income Othgr Income 285,589 1,247 2,093 70.S07 356,098 1,247 2.093 886.586 2,127 1.827 TotAI Incomlng r••ow¢ 288,929 70,507 359,436 690,540 xp•ndltur• on.. Raislng funds Charltsbie actlvtdgs 1,378 1,378 383.859 2,342 589.795 74,094 Total •xp•ndltur• 310,943 74,094 385,037 572,137 N•t (•xp•ndltur•llln¢om• 22,014 3.587 25.601 118,403 N•1 mo¥wn•fit In fund• 3,587 25.601 118,403 R•conclllatlon olfund• Total funds brought forward Nel movement In funds 348,09S 122.0141 3,587 13,587} 351,682 125,8011 233,279 118,403 Total lund• carrl•d lonv•rd 328,081 328,081 Th• Statement of Flngnciol Act501 Includes all galn8 and108s rocognl$ed In th? year. The not08 on p8ge8 8 to 1T frn part of these flnanclal statements.
STRErroN PRE-SCHOOL BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Flxed •u•ts Tangible fvxed assets 10 20,913 22.853 Curr1 a••t• Debtors Cash at b8nk 11 15,280 380,825 77.025 314 987 398,105 392,012 Cr•dbtorn: Amounts falllng du• wlthln on• y•ar 12 02.983 N•t cuvr•nt u••t• 305.168 329,029 Total ••••ts l•M curr•nt Ilblllts• 326.081 Charlty fund• R88tricted fvnd8 Unre8lrlct8d funds 13 3,587 348,095 326.081 Total Fund• 326 081 The flnandal ststsm8nts on page3 6 to 17 re approved by th8 Tru818è5 8nd Si8d on their b8h8W by.. E G Gr••nfl•ld Trusleo e. g reerfi eicl Date: IG)la C Rlchard•on Trustee Dats.. ioJd £Cf 11 IG The accoMpann9 not88 Ifm Part of th88e flnandal 8tstemgnts.
STREThON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 1. ACCOUNTING POUCIES 1.1 Accountlng conv•ntion The financial stat8m8nts have b8on propared in a¢cordan¢o with tha Charivs goveming doojrnenl. th Charities Act 2011 and 'Accounting and R8porbng by Charities.. Statement of Recomrnended PraclSce appllc8ble to charities preparing thelr accounts In accordance wlh the Financial Reportlng Stsndard applicabl8 in th• UK and Republic of Ireland IFRS 1021 leffective 1 January 2019>.. Th• Charity 18 Public Benefft Entity As dèfinèd by FRS 102. The Charity has taken advantage of the prowslon$ in tho SORP for charities applying FRS 102 Update BUltIn 1 not lo prepare a Stalernent of Cash Flows. Th8 fln8ncl81 ststoments are pr&pai8d In slertlng, whlch Is th6 funetlonal currency of the Ch8rfty. m8¢ary amounts in these finBnclal stBtem8ntS 8re round8tl to the nèarest £. The flnanclal stslements have been prepared under tho hlstorlcal co8t cVentIOn, mLhJlfied to Include the revaluallon of fre&hold prop8rt188 and lo indudt Inveslm8nl prop8rt188 and certain flnanclal Snstruments at falr valuo. Th8 prfndpal a¢Unng pollcles adopted gro 891 out below. 1.2 Golnl conGOrn Al the of approving the finonclal Statements. the Trust888 have a reasonable expectallon thèt tho Ch8rfly has 8dequats resourc88 to ¢onllnue In operatbnal ex181ence for tho foresooable futura. The Charlty has nrrned that It ho8 adequata cash and Inve81ment r8Bources lo conllnue ¢¥erating ft>r atleasl the noxt 12 months fdk*Ang the slgnlng of the8& flnanci818talem&nts and for Ihls reason th•y Continue lo adopt tho golng conc8m ba818 In th8 praparfng tha flnanclal 8lai8ffl8nt8. 1.3 Ch•rlt•bl• fund• Unrestricted funds ar• avallablè for U88 at Iht d18crotOon of tho tru8lte8 In lurtherance of Ihelr chafitable oblgctlvgs and which have not been de8lgn8ted for ollw purp08•8. Rostrlcled fvnds are 8ubAèct to 8pecific ndItIOnS by dor¢ors a8 to how thèy may be usgd. purpogeg and US of th• rnstrfct•d fun¢J8 arg 891 out In thg notos lo the finandal 8tat•m•nts. 1A Incom• Income Ss r8COgnls8d tha ChArlty1818gally 8ntld8d to It aft8r any p8rforniance condttlons h#v8 been mel, the amjnIS can be measured rellably. and rt is probable Ihat Income YAII be r8c8Ned. Cash d¢)natlon8 ar8 r8cogni8od on roc8ipt. Other dr)n8tion8 a r8cognl88d once the Charity has bagn notlfled of the donatlcffl. unless perfomiance conditlons rgqulrg deferral of th• amount. Incomè tax recoverable in relation lo donations recolvgd under Gift ¢y de8ds of covenant is recognised al the time of the donatkn. Local gov8mm8nt grants are ffjcogni8ed vthon tho chadtablo company is lagBlly antitlad to it gfter ony performance conditnS hav• baan furIed.
STREThON PREcHOoL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 1. ACCOUNTING POLICIES (CONTINUED) 1.5 Resourc•s •xp•nd•d Icontlnu•dl EXndIture Is recognised once there Is a legal or constwctive obllgation to transfer economlc benefit to third paty, it is probable that a transfer of economlc benefbts wlll b8 wulred In 58ttlement, and the amounl of the obligatithi can b• maasur8d rollably. ExpenditsJTe is classified by activty. The costs of each actlvlty ar8 mada up of tha total of dSrect costs and shared rLJsts. including support costs involved in undertaking each octivty. Direct costs attributable to a 8lngle activlty ar8 allocated directly to ihal activity. Shared costs which rA)ntribute to more than one activity 8nd support co3ts whlch are not attrtbutat4e lo a single activjty are apportioned befvn those adviti'8S on 8 ba818 eonslstent wlth the use of resources. Central 3taff cost8 are allocated the ba81s of Spent. depredat tharges are alkx8tsd on the poruon of the as8et'8 USO. Expèndlture Is ACCnI8 lor on On 9rU918 ba818. 1.6 Tanglbl• flx•d aM•t• Tanglble fixed a55els are Inlllally measured gt ¢t and $ub8fjqugnlly measured 8t cost LY volugtson. n8t of depre¢lallon and any Impalmienl1088ey. Depraclatlon Is recognlsed so as lo wrlte off Ihfj ¢08t or v8lu81k)n of gsset¥ 1098 th¢lr reskfual value8 over thalr usaful Ilve8 on the follnG b8868: P18nt 8nd machlnery Computgr¥ 20% redudng balanc 20% reducing balance At 8ath reportlng end do18, the Chorfty ravlews the catyng OrrunIS of its tsnglblo 98sats to d8t&mil vthether there is 8ny Indlcallon that th088 asset8 have suffered an Impairrnent1088. If any 8uch Indlcatlon 8xlsts. th? recovff8bl• 8rrnyJnl ol the 8888t18 e8tlm8led In ordtsr lo delemilne the extent of th8 Impalrment 1088 IW any). 1.7 Ca•h and cagh •qulval•nt• Cash and cgsh •qulvo1onts Include cash In hand, dep08k8 held 81 call vAth bank8. 1.8 Fln•n¢l•l In•trum•nt• The Charlty h88 elected lo apply the provlslons of Section 11 '8asic Financi81 Instruments, and Sectlon 12 'Olh¢r Flnanctal Instruments Issues, of FRS 102 to all of bts llnancial Instruments. FSnanci81 In81rumenls are cognIsed In the Charws balance sheet when the Charfty become8 party to the conlraclual provi81ons of the instrurnenl. FlnBndal a8S8tg and118bllllles 8re offs8t, ¥th the net amounts prè5ènt8d In tha financl818ts18mants, whon there is a legAlly &nforc8abl8 rfghl to $81 off the re¢ogni8ed arnounts and there 18 an intention lo s&ttle on not ba81$ or to rgali$9 the assot and selug the118blllly slmult8neously.
STRETTON PRE4CHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 PRINCIPAL ACCOUPING POLICIES {CONTINUEOI 1.8 Flnan¢l•l Instrum•nts Icontlnu•dl Ba8lc fln•n¢l•l 30 Basic fln8ndal Bsg8t8. whlch Include debtors and cash and bank balanc85. are Inffjally me8sured at transaction prfco Includlng trSaCtIon costs and are subsequently carried at amortlsed cost using Iha eff¢otivo Interest method unles8 the arran9&ment constitutes a linanclng tr8nsaction. vdhere the Iransaclion is measured al thè prè8enl value of the futura r8ceipts discounted 8t 8 mark81 rate of interest. Flnanclal 888ets classffled a8 rec65vable thIn one year are not amortise(J. Ba8lc fln•ncl•l 1S#bllltl•• Basic financlal 1Sabilitie8. Sndudlng Irèda and other pAyabl8s. are Inltially recoJnls8d at trgnsaction price unless the arrangement const18$ a flnanclng tsansoction, where tha dobt Ingtrument is measured at the PT83enl value of the future r8c8ipts diswJnt8d at a mark81 ral8 of inlemst. Debt inslrumtsnls are subsoquonuy ¢arf•d al amortysgd cost, usirwJ the effttJv6 Inloresl rate molhod. Trade payables are obligations to pay fcrf gc¥>Js or sarvices that havo b8en 8cqulred In tho ordinary ol op•r8Uons from suppll&rs. Amounts payable are dassified 88 currant liablllues rf payment Is due wllhln ona yèar or18ss. If rt. they are pr83enled 88 non-currant li8billles. Trade p8y8bl88 are renISed Initially 81 transacuon prlce and subsequY m•a$urgJ at amorU8efl c081 uslng the offectlve Intere&t method. 1.9 Employ•• Ind r•¢lrnm•nt b•n•tits The e4Ydt of any unu8ed holldgy ondtlam•nt Is recognlsed In tho perfod In tho gmploy8e's 8eNIc•8 grg r1vad. Termlnafjfm b8neflts are recogni$od Immediately 88 an exponsg whgn tha Charfty 18 dwnM8tr8bly commSttgd to termlnate the employment of an employ09 or to provide lermlnauon benellis. Panents to dafinad contrfbution f8Urom8nt benefit 8cheme8 8ro charged as an oxpenBe as they f911 duo. 1.10 Comparatlvg flguro8 The comparallve flgures Inclu¢Jed vAthln these iccounts Érè the 15 month8 to 22 November 2024. The current yg8r Indud•s th8 9 months to 31 August 2025. 2. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS In the app11catl of the CharSty'$ a¢counting policies, the Tru$le¥8 8r• r•qulrvJJ lo make ludgements. 8sUmatg$ ¥nd assumpOn$ about the carrying amount of 8ss8ts ond Ilabllitie5 that ar8 not readlly apparent from other sources. The estimates and assodoted assumption5 are based on hlstorlcal experience and other factoT8 that are con$id8r8d to be relevant. Adu81 results may dlffer from these estimates. The 88MateS aThJ underlylng assumptlon8 aw revlewed on an ongoing basi8. R8vlsSon8 to acCoUnng 8stimates are recognised in the period In whlch the esumate is revlsed Yther8 the r6vlsSon affects only that period. or in the period of the revoslon 8nd futtJr8 periods where the revision 8ffects both current and future periods. io
STRETfoN PRE4CHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 3. INCOME FROM CHARITABLE ACTivmES 2025 2024 Fess ch8rged for 8e88lons Local authority lunding for S$10n8 26,559 329.537 51.258 635,328 356,096 4. OTHER INVESTMENT INCOME 2025 2024 Fundralslng Incom• Intarest r6c6fvable 2,093 1,247 1,247 3,074 S. *JIALY8IS OF EXPENDITURE ON CHARITABLE ACTMTIE8 2025 2024 Staff Cost8 Dgpredation and Impair8m•nt Food & Consum8bl88 Office c08ts Rents & rale8 MaSntsnance and r8sourc88 Clothlng subscrfpQn3 Training & HR Mlscellan8ou8 EYPP DAF D8th8th)n furhl 302,312 3,620 3,024 9,205 36,191 8.511 1,082 1.562 3,918 467,178 3.455 7.632 14.515 39,872 13,889 1,039 1.885 4,758 470 7,228 959 7,722 377,830 563.730 8hRrft nf R11prt rn4tg Share of govemance costs 2,205 3,624 2,227 383,659 569,795 Analysis by fund.. Unreslrfcted fvnds R88tr1cl8d furKJ8 309,565 74,094 509,129 60,666 li
STREThON PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 6. SUPPORT & GOVERNA24CE COSTS Support Gov•rnance Costs Totsl 2025 2024 pa1 costs 8ank charg88 Independent ex8mlnatk)n fees 1.949 256 1.949 256 3,624 238 2,227 3,624 2,205 3.624 5,829 6,065 7. TRUSTEES None of the trustees lor any per80n8 connocied wlth thom} roc8lv8d any remunér8llon or relmbursamants durlng the pedod. EMPLOYEES The avwag• monthly number of 8mth08 durlng the porfod was 2512024.. 231. Employm•nt ¢o•ts 2025 2024 Wag88 8nd 8algrie& Sodal 8ecudty c0819 Pgnglon costs 281,240 12,890 8,182 435,638 19,517 11,023 302.312 466,178 There wore no employees vthose ann1 rnmun•r8tlon w88 £60,000 or more. 9. TAXATION The charlty Ss exempt from tax on Incomo and galns falllng vAthln seclton 505 of the T8x88 Act 1988 or $8cllon 252 of the Taxation of Chargoabla Galns Act 1992 to the extent that those ore opplled to It8 ¢harlt8ble obl8ct8. 10. TANGIBLE FIXED ASS8 Plant •nd Machln•ry ComW•r• Total Cost At 23 November 2024 Additi(ms 22.798 1,128 6,737 752 29.535 1.880 Al 31 August 2025 23.926 7,489 31,415 12
STREoN PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 10. TANGIBLE FIXED ASSETS {CONTINUEDI Plant and Mthehln•ry C¢ynpul•rn Total Oeprecl4tlon Al 23 November 2024 Depreclatlon charged durlng th8 perlJd 3,454 3,020 3,428 60D 6,882 3.620 Al 31 August 2025 6,474 4,028 10,502 N•t Book valu• At 23 Novombor 2024 Al 31 August 2025 19.344 17.452 3,309 3,461 22,6S3 20,913 11. DEBTORS: AMOUNT FALUNG DUE WITHIN ONE YEAR 2026 2024 Tr8d8 d•btor8 Other debtors Pr8payThenl6 11.798 72.521 2.088 2,416 77,025 3,482 12. CREDITORS: AMOUNT8 FILLING DUE WITHIM ONE YE*A 2025 2024 Othgr laxallcn and socbal 8•curlty Olh8r credltorB Accruals Deferred incomè 6,863 2,383 6.157 75,554 90.937 25,167 37,818 62,983 13. RESTRICTED FUNDS. CURRENT YEAR Balanc• •t 23 Nov•mb•r Balanc• at 31 Augu•¢ Incom• Exp•ndltur• EYPP Spadal Educallon Needs fundlnq Disabilty Access fundlng DeprivalvJn fvnding 3.587 12,883 48,681 2,312 6,631 116,4701 {48.6811 12,3121 {8,6311 Totsl ol lund 3.587 70,507 13
STRErroN PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 14. RESTRICTED FUNDS- PRIOR YEAR Balance •t 1 September B•l•n¢o •t Inm0 Exp•ndllur• 22 November EYPP Speclal Edvcatkn Ne8d8 fundlr Olsablity Access fundlng Oeprivalion fvnding Ukralnlan fijnding 8.771 34,423 4.OCQ 9,993 850 17,2281 134,4231 110,172} 19.9931 1850} 3,587 6,172 Totsl of funda EYPP IE8rfy Year8 Pupll Pr8mluml 18 a local gov8rnm•nl grant to help support our most dlsadvantaged chlldren. Chlldfen 11 qualSfy If they Are 3 c¥ 4 years old, are receiving govemmont-fund•d garty oducatlon, and their parents receive benefits used lo access èllglblllty ft>r fro0 school m&81$. Sp8¢lal Educ8tlon Na8d8 Inclu8lon fundlng18 fund8d by Cambs County Councll ftjr children th addluonal n88ds. Dl8gblllty Acceso fundlng b to 8uP[ chlldrnn In tho B•tllng hav8 beon awarded dlsablllty Ilvlng ollowance. Ukr8lnlan fvndlng IB to be u8ed for the provlBlon of educallon and thlkl¢8m lor chlldr•n vtho hgva 8nt8rad vla HomeB for Ukralno 8ch•me. 15. ANALYSI8 OF NEf A88ET8 BETWEEN FUND8- CURRENT YEAR Unr•$trlct•d lund• R••trlct•d fund• Total lund• Tanglble flxed a888ts Currant Bss8tsIIUablllti881 Total 20.913 20,913 305 168 16. ANALYSIS OF NET ASSEfs 8EfwEEN FUNDS . PRIOR YEAR Unr•strlct•d nd• Restrlcted fundj Total funds Tanglblè flxed 8888ts Current as88ts1{IIAbllltlas} Total 22.653 22,653 351682 14
STREThON PRE4CHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 18. R•latsd partylrnnuGtlon# During the academlc year, chlldwi of of the tru8ts89 of the char6ty attended the pre-sthoc4. Fee8 Wore charged lo tho tru8te88 al normal r8te8. Durfrvj the year, remuneratlon totslllrwJ £33,302 w88 pald to Iru8tee In Ihelr capactty 88 an tweratk)nal employee of the chartty. Th18 remunerab.on Is con8lder8d to be at 8 normal m8rket rate. No element of thls remuneration rdat88 to perfomiance of Iruslee re8wn8ibilitses. 15