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2024-08-31-accounts

St Paul’s Walden Preschool Trustees Annual Report 2023-2024

Year ending 31 August 2024

Charity number 1132162 Company number 5189908

Office

St Paul’s Walden Preschool, c/o St Paul’s Walden School, Bendish Lane, Whitwell, Hitchin, Herts. SG4 8HX

Trustees (as at 31 August 2024)

Adam Pike Esme Harvey John Noonan Henry Mountain Thomas Berwick

The governing document is the constitution accepted on the 22 September 2009.

Public Benefit and Aims

The charity trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

The aims of the Pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;

encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;

To meet these aims the St Paul’s Walden Preschool provides a vital nursery and educational service to the rural areas of St Paul’s Walden and Whitwell as well as other small rural communities. There are no other services in the community for children and no access to similar services for those without access to private transport during the day.

Our public benefit and impact on the local community

Provide a vital affordable pre-school facility to a rural community without which the children would have no access to nursery schooling

Provision of childcare and Foundation Stage Curriculum for 2-4 year old’s of all abilities. There were approximately 23 children using the nursery in 2023-2024 who range in age from 2 to almost 5. We offer 10 sessions every week as well as lunches with older children having more sessions and younger ones starting with a smaller number.

The nursery is open to all and children old enough to be entitled to their fully funded sessions do not need to pay.

We offer a fun learning environment for children both indoors and outside. Learning through play and outdoor activities is central value. We have a wide range of different activities appropriate for children of different ages.

We provide a seamless progression from nursery type care to primary school depending on the needs of the individual child.

We support the local primary school through ensuring children stay in the village. A strong and successful school is vital for keeping the community socially sustainable.

We aim to attract families with children to move into the community and therefore secure the future for the village school and reduce car travel.

We encourage children to establish friendships with future school peer group.

Other benefits are allowing parents to return to work/training and take advantages of new opportunities, providing local jobs and keep money circulating in the local economy, and bringing members of the community together and thereby reducing social exclusion.

3. Financial report

As a social enterprise, the pre-school aims to cover its costs from its trading income and use any fundraising to develop new services and its building.

This year (2023-24) we had a turnover of £95,066 with a profit of £1,235, with £43,471 in reserves.

The result is improved on the prior year, where the nursery incurred some one time costs in association with property lease set up.

Reserves Policy

The management Committee has examined the charities needs for reserves in relation to the main objectives, the future developments and the risks it may face in the future. It is planned that there is need for an allocation of between three and six months of expenditure as well as a reserve of £10,000 for building and infrastructure. The target would therefore be between £30,000 and £50,000. This will enable the charity to survive if there is a considerable drop in funding or income.

4. Staffing September 2023- to August 2024

Name Job Title Qualifications and Experience
Jade Watkins Manager Level 5 diploma in leadership and management.
Level 3 diploma for children and young peoples workforce
Level 3 SENCO
DSPL - Safeguarding
Paediatric first aid
Food hygiene
Studying NPQ in Early Years Leadership
Mykalla Marsland Room Lead
SENCO
Level 3 diploma for children and young peoples workforce
DSPL- Safeguarding
Paediatric first aid
Food hygiene
Introduction to SENCO
Frankie Humphrey Nursery
Practitioner
Level 2 Early Years Practitioner
Safeguarding children
Paediatric first aid
Food hygiene
Allana Boyd Nursery
Practitioner
Level 3 Early Years Educator
Safeguarding children
Food hygiene
Paediatric first aid
Jade Guilder Nursery
Apprentice
Studying Level 3
Safeguarding children
Food hygiene
Paediatric first aid
Kelly Metcalf Administrator Safeguarding children
Paediatric first aid
Yvonne Morris Cleaner

Day-to-day management of the charity is delegated to senior members of staff by the trustees .

5. The Preschool Committee

5.1 The overall management and control of the Pre-school will rest with the individual members of the Preschool’s management committee (“the Committee”).

5.2 The minimum number of Committee members shall be 5 and the maximum shall be 12, together with up to a further 3 co-opted members. The Committee shall consist of:

(a) a Chair, a Treasurer and a Secretary (“the Officers”); and

(b) not less than 2 nor more than 9 other elected Members; and

(c) if the Committee decides it can co-opt up to 3 further Members on to the Committee at any one time. 5.3 Not less than 60 per cent of the Committee members, including co-opted members, shall at the time of election or co-option be Family Members. In the event that this 60 per cent figure cannot be achieved, the committee will continue to run with the current members for a period up to 12 months, and may elect Affiliate Members to make up the balance of the Committee.

5.4 Where an individual is elected as a Committee member it is that individual who is the Committee member and charity trustee and no other individual with whom they share Family Membership or Affiliate Membership shall be entitled to stand in their place at Committee meetings or have any other rights as a Committee member.

5.5 (a) The Officers and Committee members in 5.2(a) and 5.2(b) shall be elected for one year at the Annual General Meeting. Retiring Officers and Committee members are eligible for re-election unless they have already served on the Committee in any capacity for ten consecutive years.

(b) Co-opted members in 5.2(c) may join at any time on the invitation of the Committee but shall retire at the next Annual General Meeting. No co-opted member shall serve for more than six consecutive years. (c) In the event of the death or resignation of an elected Committee member, the vacancy shall be filled until the next Annual General Meeting by a Member appointed by the Committee.

5.6 All Committee members will have one vote each at Committee meetings. In the event of a tie the Chair of the Committee has a second or casting vote.

5.7 A quorum for Committee meetings is not less than half the Committee, including any two of the Officers.

5.8 All Members shall be eligible to stand for election to the Committee, except ordinarily a Member who is a paid employee of the Pre-school. A Member who is a paid employee of the Pre-school may however be eligible for election to the Committee subject to the following conditions being satisfied:

a) No Committee member may be paid for services provided to the Pre-school that form part of their duties as a Committee member and trustee of the Pre-school;

b) Any services which are provided by a Member who is a paid employee to the Pre-school must be the subject of a written agreement between the individual and the Pre-school on such terms as are considered by the Committee to be in the interests of the Pre-school and have been approved by a resolution of the Committee;

c) The amount of the remuneration for such services are what is reasonable in the circumstances and do not exceed the amount that is customarily paid by the Pre-school to other persons who are not Committee members for such services; and

d) Not more than a minority of Committee members may at any time be the subject of such arrangements with the Pre-school and no such Committee members shall vote on or sit in any Committee meeting at which any matters concerning any such agreement relating to the provision of their services to the Preschool is considered by the Committee.

5.9 Not less than two weeks before the date of the next Annual General Meeting of the Pre-school at which the election of elected Committee members will take place each Member shall be sent a form which any Member wishing to stand as a candidate for election to the Committee must complete and return to the Secretary to indicate their willingness to act as a member of the Committee if elected.

5.10 At the Annual General Meeting the prospective new elected members of the Committee will be those candidates from amongst those having notified their willingness to stand who receive the highest number of votes from the Members, up to a maximum of 12 elected Committee members in total.

5.11 At the first Committee meeting following the Annual General Meeting at which the newly elected members of the Committee are elected they shall choose from amongst their number the members who will act as Chair, Treasurer and Secretary.

Charity Name St Paul's Walden Preschool Charity Name St Paul's Walden Preschool Charity Name St Paul's Walden Preschool Charity Name St Paul's Walden Preschool Charity Name St Paul's Walden Preschool Charity Name St Paul's Walden Preschool Charity No
(if any)
Charity No
(if any)
1132162
Annual accounts for the period Annual accounts for the period CC39a
th)
ae
in
Period
start date
01/09/2023 To Period end
date
31/08/2024
Section A Statement of financial activities Section A Statement of financial activities Section A Statement of financial activities Section A Statement of financial activities
Descriptions by natural category Note Unrestricted
funds
Unrestricted Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
Incoming resources (Note 3) £
F01
£
F02
£
F03
£
F04
£
F05
Donations, legacies and Grants 81,200 - - 81,200 67,207
Fundraising events 5,370 - - 5,370 6,696
Shop sales - - - - -
Interest and dividends 483 - - 483 174
fees for charitable services 8,013 - - 8,013 12,243
Grants for services - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total incoming resources S01 95,066 - - 95,066 86,320
Resources expended (Notes 4-7)
Wages, salaries, pensions and NI 66,776 - - 66,776 62,960
Food, office and educational supplies 11,094 - - 11,094 9,403
Cost of fundraising events 1,672 - - 1,672 2,507
Rent, rates and Insurance 8,022 - - 8,022 4,311
Repairs and maintenance 4,899 - - 4,899 3,504
telephone, IT, postage and stationery 865 - - 865 1,030
legal and professional fees - - - - 3,494
bank charges and interest - - - - -
depreciation 503 - - 503 167
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total resources expended S02 93,831 - - 93,831 87,377
Net incoming/(outgoing) resources before
transfers
S03 1,235 - - 1,235 - 1,058
-
Gross transfers between funds S04 - - - -
Net incoming/(outgoing) resources before
other recognised gains/(losses) S05 1,235 - - 1,235 - 1,058
-

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Other recognised gains/(losses)

S06
S07
S08
S09
S10
Total funds brought forward
Total funds carried forward
Gains and losses on revaluation of fixed
assets for the charity’s own use
Gains and losses on investment assets
Net movement in funds
-
-
-
-
-
-
-
-
-
-
1,235
-
-
1,235
1,058
-
42,237
-
-
42,237
43,295
43,471
-
-
43,471
42,237

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Section B Balance sheet

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----- Start of picture text -----
Total this year Total last year
£ £
Fixed assets F01 F02
Tangible assets (Note 8) B01 - 0 502
B02 - -
Investments (Note 9) B03 - -
Total fixed assets B04 - 0 502
—-—
Current assets
Stock and work in progress B05 - -
Debtors (Note 10) B06 - -
(Short term) investments B07 - -
Cash at bank and in hand B08 55,495 46,543
Total current assets B09 = 55,495 46,543
Creditors: amounts falling due within one
year (Note 11) B10 12,024 4,808
Net current assets/(liabilities) B11 —— 43,472 41,735
Total assets less current liabilities B12 43,471 42,237
Creditors: amounts falling due after one year
(Note 11) B13 - -
Provisions for liabilities and charges B14 - -
Net assets B15 —— 43,471 42,237
Funds of the Charity
Unrestricted funds B16 43,471 42,237
Designated funds B17 - -
Total unrestricted funds 43,471 42,237
Restricted income funds (Note 12) B18 - -
Endowment funds (Note 12) B19 - -
Total funds B20 == 43,471 42,237
Signed by one or two trustees on behalf of all the
Signature Date of approval
trustees
E Harvey 16/10/2024
Note
----- End of picture text -----

Signed by one or two trustees on behalf of all the trustees

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

[** except for the following].

Give details in this box if a different standard has been followed.

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when:
resources  the charity becomes entitled to the resources;
 the trustees are virtually certain they will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Incoming resources with Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional
entitlement to the resources.
Tax reclaims on donations Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts which they relate.
Contractual income and This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
distributed by the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming resources when
receivable.
Donated services and These are only included in incoming resources (with an equivalent amount in resources
facilities expended) where the benefit to the charity is reasonably quantifiable, measurable and
material_._The value placed on these resources is the estimated value to the charity of the
service or facility received.
Volunteer help The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.
Investment income This is included in the accounts when receivable.
Investment gains and losses This includes any gain or loss on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to pay out resources.
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of service
conditions or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.
Grants payable without These are only recognised in the accounts when a commitment has been made and there are
performance conditions no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity are valued at cost or a reasonable value on receipt.
Investments Investments quoted on a recognised stock exchange are valued at market value at the year
end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE


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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

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----- Start of picture text -----
Unrestricted restricted This year Last year
Analysis £ £ £ £
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

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----- Start of picture text -----
Unrestricted restricted This year Last year
Analysis £ £ £ £
- -
- -
- -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
- -
- -
- -
Total - -
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Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses
Nature of the expenses
Total amount paid
This year
Last year
0
0
0
0

5.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the
accounts
Other fees (for example: advice, consultancy, accountancy
services) paid to the independent examiner or auditor
This year
Last year
£
£
0
0
0
0

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Section C Notes to the accounts (cont)

Note 6 Paid employees Please complete this note if the charity has any employees.

6.1 Staff Costs

6.1 Staff Costs
Total
The parts of the charity in which the
employees work
6.2 Average number of full-time equivalent employees in the year
Employer’s National Insurance costs
Pension costs
Total staff costs
Gross wages, salaries and benefits in kind
This year
Last year
£
£
65,534 61,868
- -
1,242 1,093
- -
66,776 62,960
This year
Last year
Number
Number
8 8
- -
- -
- -
8 8

6.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

This year Last year
£ £

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Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

7.1 Total value of grants

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----- Start of picture text -----
Grants to Grants to
institutions individuals
Purpose for which grants made Total amount Total amount
£ £
- -
- -
- -
- [ - ]
- [ - ]
- [ - ]
Total - -
----- End of picture text -----

7.2Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

institutions supported.
Names of institutions
Total grants to institutions

Purpose
Total amount of
grants paid
£
-
-
-
-
-
-
-
-
-
-

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Section C Notes to the accounts (cont)

Note8 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

Freehold land Freehold land Other land & Plant, Fixtures, Payments on Payments on Total
& buildings buildings machinery fittings and account and
and motor equipment assets under
vehicles construction
£ £ £ £ £ £
Balance brought - - 11,169 - - 11,169
forward
Additions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried - - 11,169 - - 11,169
forward
8.2 Accumulated depreciation and impairment provisions
**Basis SL or RB SL or RB SL or RB SL or RB SL or RB
** Rate
Balance brought - - 10,666 - - 10,666
forward
Depreciation charge - - 503 - - 503
for year
Impairment provisions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers* - - - - - -
Balance carried - - 11,169 - - 11,169
forward
8.3 Net book value
Brought forward - - 502 - - 502
Carried forward - - - 0 - - - 0

8.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 9 Investment assets

Please complete this note if the charity has any investment assets.

9.1 Fixed assets investments

Carrying (market) value at beginning of year
Add:additions to investments at cost
Less:disposals at carrying value
Add/(deduct):net gain/(loss) on revaluation
Carrying (market) value at end of year
£
-
-
-
-
-

Please provide below:

9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

9.3 A breakdown of the income from investments agreeing with SOFA.

Analysis of investments
Securities not listed on a recognised Stock Exchange
Cash held as part of the investment portfolio
Other investments
Total
Investments in subsidiary or connected undertakings and companies
Investment properties
Investments listed on a recognised stock exchange or held in common
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
9.2
9.3
Market value at
year end
Income from
investments for
the year
£
£
- -
- -
- -
- -
- -
- -
- -

9.4 Material investment holdings

If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.

the value of the charity’s total investments) please provide details.
Investment held
Total
Market value at
year end
£
-
-
-
-
-

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Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors
Trade debtors
Amounts due from subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income
Total
This year
Last year
This year
Last year
£
£
£
£
- - - -
- - - -
- - - -
- - - -
Amounts falling due
within one year
Amounts falling due after
more than one year
- - - -

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

11.1 Analysis of creditors
Loans and overdrafts
Trade creditors
Amounts due to subsidiary and associated
undertakings
Other creditors
Accruals and deferred income
Total
This year
Last year
This year
Last year
£
£
£
£
- - - -
- 12,024 - 4,808 - -
- - - -
- - - -
- - - -
Amounts falling due
within one year
Amounts falling due after
more than one year
- 12,024 - 4,808
- -

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

Type PE, EE , Fund Name Purpose and restrictions R or other

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

==> picture [450 x 157] intentionally omitted <==

----- Start of picture text -----
Fund Fund
balances balances
brought Incoming Resources Gains and carried
forward resources expended Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total Funds - - - - - -
----- End of picture text -----

12.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

12.4 Analysis of net assets between funds

12.4 Analysis of net assets between funds
Fixed assets
Investments
Net current assets
Creditors due in more
than one year and
provisions
Total net assets
Unrestricted
funds
Restricted
funds
Endowed
funds
Total
£
£
£
£
- - - -
- - - -
- - - -
- - - -

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Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

==> picture [517 x 97] intentionally omitted <==

----- Start of picture text -----
Amounts paid or benefit value
Legal authority (eg order,
Name of trustee or related party
governing document) This year Last year
£ £
----- End of picture text -----

13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and
related parties
Due from trustees
and related parties
Name of trustee or
related party
Legal authority
This year
Last year
£
£
Amount owing

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee Relationship to Description of the This year Last year
or related party charity transaction(s) £ £

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Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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CC17a (Excel)

27/03/2025

16

Income categories

Donations, legacies and Grants Fundraising events Shop sales Interest and dividends fees for charitable services Grants for services

Expenditure categories

Wages, salaries, pensions and NI Cost of fundraising events Rent, rates and Insurance Repairs and maintenance Light and heat telephone, IT, postage and stationery Food, office and educational supplies legal and professional fees bank charges and interest depreciation Insurance

To edit the lists replace existing categories on either list with the new headings you prefer to use.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of

Charity Name

St Paul's Walden Pre-School Limited

On accounts for the year ended

31st August 2024

Charity no (if any)

1132162

Set out on pages

1 to 9

(remember to include the page numbers of additional sheets)

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2024.

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Date:

October 16[th] 2024

Name:

Ian Gorton

1

October 2018

IER

Relevant professional qualification(s) or body (if any):

Address:

Fellow of the Chartered Institute of Management Accountants

2 Cressmans Walk, Lilley Bottom Road

Whitwell, Hitchin

Herts, SG4 8AW

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

None

2

October 2018

IER