Company registernd number
5493614
Charlty reglstered number
1131512
Greenhills Pre-school
Unaudited Financial statements
For the year ended 31 August
2021

Greenhills Prn-s¢hool
Unaudited Flnancial statements
Contents
Page
TTuslees, Director, officers and advlsers
Directorfs and Trustees, ReFrt)rt
Independent Examine¢s report
Statement of FinancAal Activths {inLX)fForating the Income and Expenditure Account)
Balance sheet
Statement of Cash Flo
Notes to the financ￿1 statements
8-11
Detsils of Acts'vrties
12-13

Greenhllls Pre-school
Dlrector'8 and Trustees. Report
Trustoes, Director. officers and advisers
Dlroctor and Trusloes
O. Boolh
Director and Trustee
J. Martin
Chair and Trustee
S. Watson
VKe Chair and Trustee
H ghark4an
Twstèe
H. O'connof Trustee
S. Bennett
Tnjstee
31-Aug-21
O. Booth is a paid employe8 trustee who 18 responsible for the d8y-to4ay
runnlng of the charty pre4chts￿.
Arxount•nts
Ogden Tcwnsend Limrt
24-26 Jordan9ats
Macclesfield
Gheshire
SK10 1EW
Indopondont Examlnor
J G Evans
J G Evan? Limrted
26 8r¢j0kda￿ Road
8ramhall
Stockport
SK7 2NW
B•nk•r•
Royal Bank of S¢oUand
56 Che$lergate
M8cclesfield
Cheshlre
SK116BA
Reglstered offlce and Prfnclpal Place of Buslness
The Madborough County Primary School
Tytheringlon Drive
Matc￿$field
Cheshire
SK10 2HJ
Gornpany number
5493614
Roolstgrnd Chgrlty numbor
1131512

Greenhllls Pre-school
Directorfs and Trustees. Report
The Trustees present the Directorfs and Trustees. Report and the finanryal State1T￿lS of the
company for the year ended 31 August 2021.
In preparing these financial slatemeiits the trusle&s have coMpl￿d wth the duty in S￿￿On 4 of the
2011 Charities Act to have ¢Jue regaro to gUIdan￿ publlshed by the Chanty Commi￿￿n, including
public benefit gubJanGe.
Prlnclpal actfvlty and obJwbv•
The principal &tivity of the chanty is to provide activit￿, experiences and equipment that will
satisfy and stsmulate ehihlren's intslbctU81 needs and to help wth the first steps towards tha
National Curriculum.
The obieth'ves of Ihe charity are to prcNlde a safe. caring and st'mulab'ng environment in vthich
hildren can devek>p educalionalty and socialty. In Setting the obJ"éctiv8s and planning our activities
the Tru8lee8 have given carefvl considerakn.on to the Ghanty Comm18sion's general guidanGe on
public benefit and. In partieular, to its supplementary public bènèfft guidancé on advarting
educatr'on and on fee charging. All children are wekome to attènd and bUrnar￿ are availablè to
ensure that even tho¥e families unable to afford the fees are able io ￿ in¢luded. Th¥e a￿ funded
tnps for the chikI￿n as as a day-twlay environment created to maxirnise baming in all areas.
structurn, govornanc? •nd m•n•g•m•nt
The charity is an indgpendénl charity registered under The Charits'es Act 2011 and irttirporated
under The compan￿ Act 2006. The ¢harty 0￿rateS under its Memorandum and Artlcle8 of
h330ciation arKI has absorbed the Pre-school Le8ming al1pn￿ Gorsslitution wthin these.
The Charity is governed by a commrttee who are resp)nsible for the appointsnent of Trustees and
for setting remuneration of the company officials.
Trustees are recruited by invilatson from members of tha Commrttee and Directors are appointed at
the Annu91 Gongr91 Mgoting.
Achlevements and perfomiance
During thè yéar the charty providèd qualty education to pre-8chool children from the age of thr86,
of whlGh all four year oKls have, slnce, progre¥8e(I to fUll-￿me e¢JUGa￿0n.
Flnanclal Revlew
Th8 charty recognisas that il has a commtbnant lo provd8 3￿rOpriat& prèmis8s in which to
conduct its activ￿¢$ and, so as to ensure that thi$ commitrnent can be met in the future, it has a
policy of building a reserve ￿lch has been eannarked for the refurbishment or replacement of the
building, and to cover the contracted ￿titut￿n of the land on which the charitys building rests al
such time as the chanty should cease its operatM)ns. This reSe￿e currently stands at £8,117 {2020
£8,114)
Tn8 TrustBes algo Lxjnsirjor It pnjoent ￿ 601 funas 10 cy)vor Tne ovenwgl rnounaancy ￿5[$ In
the event of Ihe school closin9 and have therefore adopted a policy of building a reseNe for this
purpose. This r8ser¥e has Maintain￿ at a level ests'mated lo cover three months of salaries.
It curronlty stands at £22.000 {2020- ￿2.0(KI).
These designated reserves are represenied by I￿sh held on a separate deposit account opened
speGifiGalty for the PUTpJse. The remaining reserves are hekl to ensure that the charity can
continue to achieve rts objectives in the fiJture, and to protect the chanty from fvture fluctuabons in
the level of inc#)me.

G￿enhIl1$ Pre-school
Directorfs and Trustoos. Report
Tru8te•s' respon8lblllll•s
Company Law requires the trustees to prepare the Directors and Trustees. Rewrt and the financAI
statements in ac(xJrdance with applicable law and regulath)ns and in accordance wrth Uni
Kingdom Generally AGGepled Accounting Prathce IUK GAAP).
Company law prevents the tnjstees from approving the financial statements unless they are
satisfied that they give 8 true and fair of the 8tste of affai(s of th6 company and of the Surplus
or deficrt lor that period.
In preparing those finandal statements, Ihe trusths are r8quired to..
- select Suitab￿ accoLtnting policies arkj then appty thgm conWstentl￿,
- make judgéments and esb"mates that reasonable and pwdent",
- stste whether applicable accounting standards have been followed,
Subject to any material departures disclosed and explained in the financial statements., and
- prepa￿ the financial statsments on the going concem basis un￿S il is inappropfiats to
esume that the company will conbnu8 in busine&8.
The trustees are reSp)nsib￿ for keew'ng adequate x¢ounting rec4)rds that are sufficient to show
and expkin the Gompany's transactions and di￿106e, vthh reasonable accuracy. ai any time. the
flnancial positron of the company and that enab￿ them to 8nsur8 that thè financial s13tam8nts
eomply wrth the Companies Act.
They are a130 responsible for gafeguarding the assets of the Gompany and hence for tsking
reasonable steps ft)r the prevention and deteetton of fraud and other irregulan1￿5, and, where
appropriate. are responslbkg for the maintenance and Integrity of thé eorporate and financial
infomiatson included on the ¢ompanl8 We￿sIte It 18 imp)rtant to bear in mind that legislalKJn in
the UnRed Klngdom governing the preparatkjn and disgamination of financial statements may dlffèr
Small company •p•cl*l prtsvhlo
The above report has been prepared in accordan￿ wlth the special provisions relating lo
Compan￿ subject to thé small compkn￿6 regime Part 15 of the Companie8 Act 2008.
This rewrt ￿a5 approved by the tx)ard on
Trustee

Greenhills Pre-school
Ind•pend•nt ?xamlngrf$ report
to the trustees of Greenhllls Pr&sclKM)I
I re￿rt on the financial statements of the company for the year ended 31 August 2021.
Roswctlve responslbllltles of trustees and examlner
The Trustees (who are a150 the directors of the chanty for the purposes of company law) are responsible for
the preparation of the financial statements. The trustees wnsider that an au¢Jrt is not required for this year
undor soetion 14£ of lh• Chari&88 Aet 2011 {th• 2011 Ad) and Ihat an Indop•nd•nt *xarni00tion 18 required.
Having 3atisfied myself that the charity is not subJ.￿t to audit under company law and 15 eligible for
independent exarninat￿n, it is my reswnsibility to..
examine thg flnancial statements under scel￿n 145 of the 2011 Act.,
to follow the procedures laid down in the general directsons gtven by the chariti.es Commission under
sectson 14515}Ib) of the 2011 ACL and
to state whether paiticular matters have come to my attentb)n.
Ba618 of IndepeThlent examln•¢s r•port
My examination was carried out in accordance wth the general directions given by the Charity CommissDn.
An examination inGludes a revtew of the accounbng records kept by the ¢harity and a cL)mparison of the
financial $tstements presented with those records. It also Includes considerab.on of any unusual items or
disclosures In the financial ststements, and seeking explanatsons from you as truste8s conc8ming any such
matters. The procedures undertaken do not provide all the ewdence that V*￿Id be required in an audit and
consequently no opinlon 18 given as io whether the IlnaTrGkl statements present a Irue and Talr vlew. and the
r8POrt Is Ilmlted to those matte[5 Set out in the slatem8nl beb)w.
Indopgndont examln•rf8 8tat•m•nt
In connection with my exarnlnat￿n, no matter hu ¢om• to my attontlon whth give$ me reasonable cause
to belleve that In any malerial r8sF*ct the wuirements.
to k8ep accounting records in accordance vthh géthon 386 of th8 compan￿ Aet 2006., and
to keep 8¢counting records in accordance with sectK>n 398 of the Compani&s A¢t 2006 other than any
requ1￿ment 10 give a true and lair view., an¢
lo prepare the financial statements In accordance wlth the methods and prlnclple8 8at out in thè Charities
SORP IFRS 102),
have not been met., nor have any matters to my attention which. in my opinion, Shou￿ be drawn to tha
Trustees, attentlon In order to enable a proFer underslanding of the fin8nrJal statements to be reached
26 8rcrtJkdalo Rogd
Bramhall
Stc(kport
SK7 2NW
J G Ev8n8
J G Evans Limrted
Dated
IC)Iia |ao21

c c o
Gk £
ts¥
IID'ID (4
IIOJ
.rL>

Greenhill¥ Pre-xhool
Balance Sheet
as at 31 August 2021
Company number: 5493614
Charity number: 1131S12
2021
2020
Flx•d aswts
Tangl￿e assets
3.833
4,833
3,833
4,833
Curront a880ts
Debtors
Designated investments (bank
deposit accounti
Cash at bank and in hand
9.211
30,117
44,969
30,114
28,241
Credltorn: amounts falllng duo
wlthin one yoar
15,319
1.536
Not curront
59,965
88,030
Totsl a800ts eurront
83,798
70,863
Th• fund* of thg ¢harlty
Unroslrlctod funds:
D6si9nated funds
General fund
Total lund•
30,117
33,881
30,114
40.749
Th• truIt¢￿ •re •otisfied that th• company i• entiV¢d lo exefflption from undor Sectlon 477 of th*
Companlg$ 20Cfj and that ￿ mwnbfjr or havo rWU￿1•(l on ￿￿rt Pufsuanl lo 476 ofthal
Act.
The dlrector Injsteos gd(nNledg8 th•'r ￿￿8￿)11rt￿ for en&￿ing thAI tr+& c>)mpany ke•ps proper
•C￿Unting re¢ord$ whth ¢LYnpty wlh secb.on 388 of the Cofflpanie5 Ad 20￿". tor preparing finarKial
Statèrnents whth gNe a true and f8ir viv44 01 the ststs of affairs of the ¢))mp8ny a8 Ot the end ol the fina￿181
ye8r and of itg proffit or loss for Ihe finarK•￿ year in acGydarKe vrith tho f¢guiromgnts of Section 393 of tho
Companies Act 2008, and whith olheryI6e ctlnpty 7•thh the require￿￿nts ofthi8 h4 relating lo a{￿U￿13, 30 fai
as applicable to the cxjmpany
O Qooth
Director
Approv&J by the board on

Greenhllls Pre•school
Statement of cash flows
for the yoar ended 31 August 2021
2021
2020
Cash flow
from o
ratin
Profiylloss)
(7,(￿5}
3,098
Adiu$tments for..
Depr8ciakn)
1,000
1.000
{6,C651
4.098
Movements in working capltal
Ilncreaselldecrease in debtors
Dec￿?￿11nCr8a8e> in creditors
N•t ca•h g•norated fromllused In) oper•tlng actlvlll
9,013
13,783
{8,6951
11 1801
m investin
activities
Ilncrease}IreduclKJn in deS￿nated bank balances
Nat ¢a•h us•d in Inv••tlng activitie•
(3)
146).
46
Nat in¢￿8$elldecrea8eI in ¢a$h and cash equr¥alents
16,728
{5,8231
Ca8h and cash èqulv0￿nts at thé bgginning of thè yoar
28.241
Ca•h and Gash equlvalenl8 at thè énd of the y•ar

Greenhills Pre-school
Notes to the Accounts
for the year ended 31 August 2021
l Accounllng poliei
The financBI ststements have been prepared In a(xordanG8 Wtth"FRS10Z', Yhe Cha￿tIeS SORP
{FRS102).' and the compan￿ Aet 20(
Company st8tus
The company is a public b8nefft entsty, incorporat8d in England and Wales and is limited by
guarantee.
The liability in respect of the guarantee. as set out in the Memorandum of Association. is limit8d lo
£1 por member. Thore are eight members.
C•pftallsatlon and deprKlatlon of tanglble flxod assots
ass•ts aro onty ¢aprtalised rf over £500 in valué at the tim8 of acqui8it1'0n.
Freehold buildings
Equipment
5% on Cost
25% on c08t
L￿SIng andhlr• pur¢h•u commltm•nts
R•ntsls paid under operating leases are charged to inc4)me as thoy fall due.
2 Income and expendlture rncognltlon
Income
The Incom8 Is attrlbutable to the one prlnclpal activlty of the ¢*anty Incomé 1$ recognised whon 811
of the lollowing cntena have been meL' The company 1$ enb.tled to the inwme, it is probable that
the inojme wlll b8 r8N¥8d. and the monetary vath of the Ir￿Me can be rellabty me8sur8d
Grants are receNed from the LoGal Authority in reSp￿cl of the number of Ghildren on Ihe roll. Any
unspent balanees on grants are carnod forward on the appropnate fijnd for usè in future periods.
Where the incorng 4$ dependent on specfflc perfomiance the grant will be deferred until the crileNa
above have been delemined. Where the a￿Ve criteria have met. but the grant is In respèct
of fvturt peritrJ8, then the income is rocognisfjd ond tre8tad os restri¢t•d or designated as
appropriate.
Expendlturn
Expenditure is recognisad. on an ac¢ruah basis, in the year in whth the activty, givin9 dse to the
liability, OGGurs.

Greenhills Pre-school
Notes to the Accounts
for the year ended 31 August 2021
3 Not Incomel(•xpendtturg) ft)r thg year
2021
2020
This is stsbj after charglng..
Directors remuneration
Social s8curity costs
Payroll costs (excluding directors ￿MUneratIOn>
Pension costs
Trdining costs
Totsl staff costs
Staff agéncy and recruitment costs
Doprg¢ialion of owned fixed assets
Independent examiners fee
19,704
19,403
221
42,989
146
42,509
133
82,349
83,058
120
1,000
200
1,000
150
No.
No.
Slaff receiving remuneration In excess of £60,000.
Average number of employees
Averaga numbor of full-time staff
Average numbor of part-tlme staff
On8 trustse, Mrs. 0. 8oolh, r8C8IV88 remuneralon as an employe8 In r88pect of the provision of
teachlng s8rvlc8s prtsvided to the charity. The remuner8llon 18 detsiled above. Safe9uards hav8
been adopted, In a¢¢ordance wllh the 2011 Charities Act. lo ensure that no remuneration is paid In
r88pecl of work carried out as a Iru$teo, nor is this trustee Involved in the setting of the
remuneratlon for thls role.
No tru8tag8 claimed 8xpan888 durlng the year.
4 Taxatlon
A8 a charlty the company18 exempt from Gorporatlon Tax,

Greenhills Pre-school
Noi8s to the Accounts
for the year onded 31 August 2021
6 Tangible fixed assets
Bulldlngs
Equlpm?nt
Total
Cost
At1 September 2020
At 31 August 2021
28.957
28.957
2.783
2.783
31.740
31.740
D•pr•clatlon
Al 1 September 2020
Charge for the year
At 31 August 2021
24,124
1.000
25,124
2.783
20,907
1.000
27,907
2,783
N•t book valu•
At 31 August 2020
4.833
4,833
At 31 August 2021
3.833
3,833
6 Dobtorn
2021
2020
Prepayments
Accrued income
198
9,211
9,211
198
7 Crgdltorn: 4mounl• falllng due wlthln on¢ yur
2021
2020
AcGrualJ and deforred income
Othèr taxes
Other Greditors
14,884
337
1,498
40
10

Greenhlll8 Pre4¢hool
Notes to the Accounts
for Ihe year ended 31 August 2021
8 Unro8trlct•d doslynat•d fund•
Buildings R•dundancy
Ro8•ThT•
Reserve
At 1 Septemter 2020
Transfer Itovtrom oeneral reserve
At 31 August 2021
8,114
22,000
22,000
9 unr•strIct￿ g•n•rnl funds
2021
2020
At 1 September 2020
IDefi¢illlsurplus for the year
Transfer Itollfrom ¢)ther funds
At 31 August 2021
40.74g
17,0651
131
33.681
37,697
3,098
146)
The general ro$erve$ arg unrestricted and have not been Speaficalty alk¢ated. They exist to
provide the chanty with financial protection for its OFerab"ons in Ihe event of Indement e(xJnomic
condition$ The Trustses have not deteThined a speCrf￿ general reserves ￿l1¢y, bul review thé
reserves of the charity on a regular basis.
10 Oporntlng commlthi•nts
2021
2020
The totsl luture mlnlmum lease paYn￿ts under non￿n￿lIable
operatbng ￿a$a3 are payable as folltm..
within to five years
853
1,458
853
11 Golng conc•m
Tho Charity has bèen ablè to continue to magt its objectives despito thè challenges faced as g
result of COVID 19, th¥refore there are no material uncerialnties about the chaflty's ablllty lo
Gonts'nue a3 a going GonGem.
11

Greenhills Pre-school
Details of activities
for thè yaar éndéd 31 August 2021
2021
2020
Income from:
donation8 and18gaci88
Grants
73,671
73,671
gonoratlng lunds
Fairs. raffles and events
1.173
1.173
Inv•stmonts
Interest on bank deFQSrt account
charltable acllvltl88
Fees
Charges for trtps and outfin98
16.226
8.647
15,281
8,647
Incomlng ro8ourco•
Job Retenti)n Scheme Grants
2,642
Expendlture on:
gonoratlng lund•
Oth•r
17
17
charltabl• actlvltle
Cleaning
DepreGiation.' Buihling8
Directorfs remunerabon
Em￿0ye￿¥ National In¥urancg
Equipment hirg
Inspection$
Insuran
Light and he8t
Penalties & fine$
Pensions
Rofr8shm8nt8
Repalr3 {buildlngs}
Répairs and rénéwals (èquipmènt)
Staff trainin9 and welfare
stationery and postage
Subscriptions
Sundries
Teaehing and play matÈriaL4
Telephone
Tomps & rocruitmont
Trips and outin9S
Wage5 and 3alane3
Water and general rat06
1.183
1,000
19,704
1.714
1.000
19,403
221
805
333
267
410
200
267
703
133
329
390
146
299
450
21
973
702
516
691
120
42.509
448
42.989
147
81.553
12

Greenhi115 Pre-school
Details of activities
for tho yoar endèd 31 August 2021
2021
020
other
Accountancy
Indepen(lent examiners fees
Companies House feos
3,774
150
13
1,326
200
3,937
1,539
13