## **St Paul’s Walden Preschool Trustees Annual Report 2024-2025** Year ending 31 August 2025 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** Adam Pike – Appointed March 2020 Sarah Paterson – Appointed 21 January 2025 Rachel Draper – Appointed 6 June 2025 Louise Francis – Appointed 6 June 2025 Katherine Pocock – Appointed 10 June 2025 Kirsty Bird – Appointed 17 June 2025 Lorraine O’Boyle – Appointed 9 September 2025 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 24 children using the nursery in 2024-2025 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 (2024-25) we had a turnover of £94,277 with a profit of £821, with £44,293 in reserves. The result is slightly improved on the prior year. ## **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 2024 - to August 2025** |**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|Level 3 Early Years Educator
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 No|||| |---|---|---|---|---|---|---|---|---|---|---| |||||~~|||(if any)||1132162|| |||||fo|pein
po|a|||||}|9/1/2024
**To**
Period
start date|Period end
date||8/31/2025|| |**Section A Statement of financial activities**||**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**|**Section A Statement of financial activities**||||| ||||**Restricted**|||| |---|---|---|---|---|---|---| |**Descriptions by natural category**|Note|**Unrestricted**
**funds**|**income**
**funds**|**Endowment**
**funds**|**Total this year**|**Total last year**| |||**£**|**£**|**£**|**£**|**£**| |**Incoming resources (Note 3)**||F01|F02|F03|F04|F05| |Donations, legacies and Grants||87,701 - - 87|701 - - 87|701 - - 87|701 - - 87,701 81|701 81,200| |Fundraising events||738 - - 738 5|738 - - 738 5|738 - - 738 5|738 - - 738 5|738 - - 738 5,370| |Shop sales||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |Interest and dividends||501 - - 501 483|501 - - 501 483|501 - - 501 483|501 - - 501 483|501 - - 501 483| |fees for charitable services||5,336 - - 5|336 - - 5|336 - - 5|336 - - 5,336 8|336 8,013| |Grants for services||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**_Total incoming resources_**|S01|94,277 - - 94|277 - - 94|277 - - 94|277 - - 94,277 95|277 95,066| |**Resources expended (Notes 4-7)**||||||| |Wages, salaries, pensions and NI||79,344 - - 79|344 - - 79|344 - - 79|344 - - 79,344 66|344 66,776| |Food, office and educational supplies||6,657 - - 6|657 - - 6|657 - - 6|657 - - 6,657 11|657 11,094| |Cost of fundraising events||- - - - 1|- - - - 1|- - - - 1|- - - - 1|- - - - 1,672| |Rent, rates and Insurance||8,116 - - 8|116 - - 8|116 - - 8|116 - - 8,116 8|116 8,022| |Repairs and maintenance||- 1,731 - - - 1|731 - - - 1|731 - - - 1|731 - - - 1,731 4|731 4,899| |telephone, IT, postage and stationery||1,070 - - 1|070 - - 1|070 - - 1|070 - - 1,070 865|070 865| |legal and professional fees||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |bank charges and interest||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |depreciation||- - - - 503|- - - - 503|- - - - 503|- - - - 503|- - - - 503| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |||- - - - -|- - - - -|- - - - -|- - - - -|- - - - -| |**_Total resources expended_**|S02|93,455 - - 93|455 - - 93|455 - - 93|455 - - 93,455 93|455 93,831| |**_Net incoming/(outgoing) resources before_**||||||| |**_transfers_**|S03|821 - - 821 1|821 - - 821 1|821 - - 821 1|821 - - 821 1|821 - - 821 1,235| |**_Gross transfers between funds_**|S04|- - - -|- - - -|- - - -|- - - -|| |**_Net incoming/(outgoing) resources before_**||||||| |**_other recognised gains/(losses)_**|S05|821 - - 821 1|821 - - 821 1|821 - - 821 1|821 - - 821 1|821 - - 821 1,235| **Other recognised gains/(losses)** CC17a (Excel) 03/24/2026 1 |S06
Gains and losses on investment assets
S07
**_Net movement in funds_** S08
**Total funds brought forward**
S09
**_Total funds carried forward_**S10
Gains and losses on revaluation of fixed
assets for the charity’s own use|-|-|-|-|-| |---|---|---|---|---|---| ||-|-|-|-|-| ||821|-|-|821|1,235| ||43,472|-|-|43,472|42,237| ||44,293|-|-|44,293|43,472| CC17a (Excel) 03/24/2026 2 ## **Section B Balance sheet** |Note
**Fixed assets**
**Tangible assets (Note 8)**
B01
B02
**Investments (Note 9)**
B03
**_Total fixed assets_**
B04
**Current assets**
**Stock and work in progress**
B05
**Debtors (Note 10)**
B06
**(Short term) investments**
B07
**Cash at bank and in hand**
B08
**_Total current assets_**
B09
B10
**_Net current assets/(liabilities)_**
B11
**_Total assets less current liabilities_**
B12
B13
**Provisions for liabilities and charges**
B14
**_Net assets_**
B15
**Funds of the Charity**
**Unrestricted funds**
B16
**Designated funds**
B17
**Total unrestricted funds**
B18
B19
**_Total funds_**
B20
Signature
#VALUE!
**Creditors: amounts falling due within one year**
**(Note 11)**
**Creditors: amounts falling due after one year**
**(Note 11)**
**Restricted income funds (Note 12)**
**Endowment funds(Note 12)**
Signed by one or two trustees on behalf of all the
trustees|Note
**Fixed assets**
**Tangible assets (Note 8)**
B01
B02
**Investments (Note 9)**
B03
**_Total fixed assets_**
B04
**Current assets**
**Stock and work in progress**
B05
**Debtors (Note 10)**
B06
**(Short term) investments**
B07
**Cash at bank and in hand**
B08
**_Total current assets_**
B09
B10
**_Net current assets/(liabilities)_**
B11
**_Total assets less current liabilities_**
B12
B13
**Provisions for liabilities and charges**
B14
**_Net assets_**
B15
**Funds of the Charity**
**Unrestricted funds**
B16
**Designated funds**
B17
**Total unrestricted funds**
B18
B19
**_Total funds_**
B20
Signature
#VALUE!
**Creditors: amounts falling due within one year**
**(Note 11)**
**Creditors: amounts falling due after one year**
**(Note 11)**
**Restricted income funds (Note 12)**
**Endowment funds(Note 12)**
Signed by one or two trustees on behalf of all the
trustees|**Total this year**
**Total last year**
**£**
**£**
F01
F02|**Total this year**
**Total last year**
**£**
**£**
F01
F02| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |||-|-| |||-|-| |||-|-| |||57,253|55,495| |||57,253|55,495| ||||| |||12,960|12,024| ||||| |||44,293|43,472| ||||| |||44,293|43,472| ||||| |||-|-| |||-|-| ||||| |||44,293|43,472| ||||| |||44,293|43,472| |||-|-| |||44,293|43,472| |||-|-| |||-|-| ||||| |||44,293|43,472| ||||| ||Signature|Name|Date of approval| ||#VALUE!|RACHEL DRAPER|05.02.2026| CC17a (Excel) 03/24/2026 3 ## **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: - Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with* ü Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); - and with the Charities Act. [** except for the following]. ## _**Give details in this box if a different standard has been followed.**_ - -Tick as appropriate: - 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. CC17a (Excel) 03/24/2026 4 ## **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**|| CC17a (Excel) 03/24/2026 5 **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.**_ |**_urces may be further analysed if this would help the reader of the accounts._**|**_urces may be further analysed if this would help the reader of the accounts._**|**_urces may be further analysed if this would help the reader of the accounts._**||| |---|---|---|---|---| |**Analysis**
**Unrestricted**
**restricted**
**£**
**£**|||**This year**
**Last year**
**£**
**£**|| ||||-|-| ||||-|-| ||||-|-| ||||-|-| |**Total**|||-|-| |||||| ||||-|-| ||||-|-| ||||-|-| ||||-|-| |**Total**|||-|-| |||||| ||||-|-| ||||-|-| ||||-|-| ||||-|-| |**Total**|||-|-| |||||| ||||-|-| ||||-|-| ||||-|-| ||||-|-| ||||-|-| |**Total**|||-|-| |||||| ||||-|-| ||||-|-| ||||-|-| ||||-|-| |**Total**|||-|-| |||||| ||||-|-| ||||-|-| ||||-|-| ||||-|-| |**Total**|||-|-| |||||| ||||-|-| ||||-|-| ||||-|-| ||||-|-| |**Total**|||-|-| CC17a (Excel) 03/24/2026 6 ## **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.** |**Analysis**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**|**Unrestricted**
**restricted**
**This year**
**Last year**
**£**
**£**
**£**
**£**| |---|---|---|---|---|---| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |**Total**||||-|-| ||||||| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |**Total**||||-|-| ||||||| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |**Total**||||-|-| ||||||| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |||||-|-| |**Total**||||-|-| CC17a (Excel) 03/24/2026 7 ## **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).**_ |**_please enter ‘None’ in the appropriate box(es)._**||| |---|---|---| |**Nature of the expenses**
**Total amount paid**
**Number of trustees** **who were paid expenses**|**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).**_ |**_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| CC17a (Excel) 03/24/2026 8 ## **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** |**Gross wages, salaries and benefits in kind**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**6.2 Average number of full-time equivalent employees in the year**
**Total**
**The parts of the charity in which the**
**employees work**|**Gross wages, salaries and benefits in kind**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**6.2 Average number of full-time equivalent employees in the year**
**Total**
**The parts of the charity in which the**
**employees work**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||77,807|65,534| |||-|-| |||1,537|1,242| |||-|-| |||79,344|66,776| ||||| ||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**| |||7|8| |||-|-| |||-|-| |||-|-| ||**Total**|7|8| ## **6.3 Defined contribution pension scheme** _**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme** ||**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**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**||| CC17a (Excel) 03/24/2026 9 ## **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** |**7.1 Total value of grants**|||| |---|---|---|---| |**Purpose for whichgrants made**||**Total amount**
**Grants to**
**institutions**|**Total amount**
**Grants to**
**individuals**| |||**£**|**£**| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |**_Total_ **||**-**|**-**| ## **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.**_ |
**_supported._**|||| |---|---|---|---| ||||| |**Names of institutions**|**Purpose**||**Total amount of**
**grants paid**
**£**| ||||| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_Total grants to institutions_**|||**-**| CC17a (Excel) 03/24/2026 10 ## **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** |**Total**
**£**
**£**
**£**
**£**
**£**
**£**
- - 11,169 - - 11,169
Additions
- - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
- - 11,169 - - 11,169
**8.2 Accumulated depreciation and impairment provisions**
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
- - 11,169 - - 11,169
- - - - - -
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers*
- - - - - -
- - 11,169 - - 11,169
**8.3 Net book value**
Brought forward
- - - - - -
Carried forward
- - - - - -
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Payments on**
**account and**
**assets under**
**construction**
Balance brought
forward
Balance carried
forward
Balance brought
forward
Depreciation charge
for year
Balance carried
forward|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**

**Fixtures,**
**fittings and**
**equipment**|**£**
**Payments on**
**account and**
**assets under**
**construction**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|11,169|-|-|11,169| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|11,169|-|-|11,169| ||-|-|11,169|-|-|11,169| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|11,169|-|-|11,169| |||||||| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ## **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._ CC17a (Excel) 03/24/2026 11 ## **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
Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value
**Add/(deduct):**net gain/(loss) on revaluation|**£**| |---|---| ||-| ||-| ||-| ||-| ||-| ## _**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**
**Cash held as part of the investment portfolio**
**Tota**
**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**
**Investments in subsidiary or connected undertakings and companies**
**Securities not listed on a recognised Stock Exchange**
**Other investments**|**9.2**
**£**
**Market value at**
**year end**|**9.3**
**£**
**Income from**
**investments for**
**the year**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |||| ||-|-| ||**l**-|-| ## **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.** |**Investment held**|**Market value at**
**year end**|| |---|---|---| ||**£**|| ||-|| ||-|| ||-|| ||-|| |**Tota**|**l**-|| CC17a (Excel) 03/24/2026 12 ## **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**
**Other debtors**
**Prepayments and accrued income**
**Tota**
**Amounts due from subsidiary and associated**
**undertakings**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**l**-|-|-|-| ## **Note 11 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ **11.1 Analysis of creditors** |**Loans and overdrafts**
**Trade creditors**
**Other creditors**
**Accruals and deferred income**
**Tota**
**Amounts due to subsidiary and associated**
**undertakings**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||12,960|12,024|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||**l**12,960|12,024|-|-| ## **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.**_ CC17a (Excel) 03/24/2026 13 **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:** - **permanent endowment funds (PE);** - **expendable endowment funds (EE); and** - **restricted income funds, including special trusts, of the charity (R).** - **other funds .** |**Fund**|**Name**|**Type PE, EE ,**
**R or other**|**Purpose and restrictions**| |---|---|---|---| ## **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.**_ |**Fund names**|**£**
**Fund**
**balances**
**brought**
**forward**|**£**
**Incoming**
**resources**|**£**
**Resources**
**expended**|**Transfers**
**£**|**£**
**Gains and**
**losses**|**£**
**Fund**
**balances**
**carried**
**forward**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |**Total Funds**|-|-|-|-|-|-| ## **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** |**Fixed assets**
**Investments**
**Net current assets**
**Total net assets**
**Creditors due in more than**
**one year and provisions**|**£**
**Unrestricted**
**funds**|**£**
**Restricted**
**funds**|**£**
**Endowed**
**funds**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |||||| ||-|-|-|-| CC17a (Excel) 03/24/2026 14 ## **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.**_ |**Name of trustee or related party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---| |||**This year**
**£**|**Last year**
**£**| ||||| ||||| ||||| ## **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**|**Amount owing**|**Amount owing**| |---|---|---|---|---| ||||**This year**
**£**|**Last year**
**£**| |||||| |||||| ## **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 or**
**relatedparty**|
**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**| |---|---|---|---|---| |||||| |||||| |||||| CC17a (Excel) 03/24/2026 15 **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.** CC17a (Excel) 03/24/2026 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/** Charity Name **members of St Paul's Walden Pre-School Limited On accounts for the year 31st August 2025 Charity no** 1132162 **ended (if any) Set out on pages** 1 to 9 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2024. - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** 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** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records 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. **Date:** November 25[th] 2025 **Signed:** ~~|~~ **Name:** Ian Gorton ~~Ps~~ **Relevant professional** Fellow of the Chartered Institute of Management Accountants **qualification(s) or body (if any): Address:** 2 Cressmans Walk, Lilley Bottom Road Whitwell, Hitchin Herts, SG4 8AW 1 **October 2018** **IER** ## **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** None **any items that the examiner wishes to disclose** . 2 **October 2018** **IER**