Charlty registration number: 1134676
St Augustine's Pre-school
Annual Report and Financial Statements
for the Year Ended 31 August 2024
Fleld Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB

St Augustine's Pre-school
Contents {continued)
Reference and Administrative Details
Trustees, Report
2to4
Independent Examlner's Report
5t06
Statement of Financial Activitie5
Balance Sheet
Notes to the Financial Statements
9t015

St Augustlne's Pre-school
Reference and Admlnistrative Details
Trustees
B Solomon
H Mcculley
K Ecuyer
M Edegbu-jallo
S Hinklev
1134676
Charlty Registration Number
Prlnclpal Office
Church Hall
St. Augustine's Road
Belvedere, Kent
DA17 SHH
Independent Examlner
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB
Bankers
Lloyds Bank plc
25 Gresham Street
London
EC2V 7HN
Page I

St Augustlne's Pre-school
Trustees, Report
The committee members, who are also the trustees, present their annual report and financial statements for
the year ended 31 August 2024. The financial statements comply with current statutory requirements and the
requirements of the charlty's constitution.
Charity Trustees
Trustees throughout the year and to date are set out on the previous page. Decision making is carried out at
trustee meetings by a majority vote. Individuals with relevant experience are invited to join the committee as
trustees. and new trustees are trained by verbal induction. The constitution requires between 5 and 12
trustees, who are elected for one year at the Annual General Meeting and who may serve for a maximum of
ten consecutive years. When elected commlttee members leave, the vacancy must be filled until the next AGM
by a member appointed by the trustees. The trustees may also co-opt up to three additional trustees during
the year, who may serve for a maximum of six years,
ObJectlves and activlties
The aims of the preschool as set out in the constitution are to enhance the development and education of
chlldren 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 responsibllity for and to become Involved in the activitles of
such groups, ensuring that such groups offer opportunities for all children whatever their race,
culture, religion, means or ability
Encouraglng 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
Icl Instlgating and adhering to and furthering the aims and objects of the Early Year5 Alliance.
We are a preschool caring for and educating 4, 2 year old and 20, 3-4 year old children. We are registered with
OFSTED and with the local authority. We receive funds malnly from the local authority, and when available we
apply for grants from them for improvements, resources and equipment. We also boost funds for resources
and equipment through coffee mornings, photographers and a scholastic book club. We help other charitles,
and during the year we have raSsed funds for Children in Need and Bexley Food Bank.
Publlc Benefit
{al
{bl
In revlewSng and shaping the charity's aims and objectives for the year and planning future activities we
confirm that we have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the
public benefit guidance published by the Charity Commission.
Achievements and Performance
We raised funds for Children in Need and NSPCC, collected food for the Bexley Food Bank, sold raffle tlckets
for St. Augustine's Church and ralsed money for pre-school through Little Urchlns Photographer.
Reserves
The trustees aim to hold reserves equlvalent to six months of running costs as securlty should the government
cease funding. At the year end the charity had free reserves (funds which are unrestricted and not designated
and which are not represented by tanglble flxed assets held for charitable usel amounting to £44,87012023:
£61,943).
Page 2

St Augustine's Pre-school
Trustees, Report (continued)
Trustees and offlcers
The trustees and officers serving during the year and since the year end were as follows:
Trustees:
B Solomon
C Summers Iresigned 23 September 20241
H Mcculley
K Ecuyer
L Batten Ireslgned 31 July 20241
M Edegbu-jallo
P Hlnkley Ireslgned 18 November 20241
S Hinklev
Statement of Trustees, Responslbllltles
The trustees are responsible for preparing the trustees, report and the financial statements in accordance with
the United Klngdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice) and
applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year
which glve a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the charity for that period. In preparing these financial statements, the trustees are
requlred to..
select suitable accounting policies and then apply them conslstently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements,. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charlty will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any tlme the financial positSon of the charity and enable them to ensure that the financial statements comply
with the Charities Act 2011, the Charities IAccounts and Reports) Regulations 2008, and the provisions of the
constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation governing the preparation and dissemination of
financial statements may differ from leglslatlon In other Jurlsdlctlons.
The annual report was approved by the trustees of the chaf Ity on
and signed on its behalf by..
Page 3

5t Augustifié's PrÈ-Sthool
TTUStÈts' RÈptsrt {¢onlinuÈd)
IPl7ty
Ecu'iér

St Augustine's Pre-school
Independent Examiner's Report to the trustees of St Augustine's Pre-school
I report to the charity trustees on my examinatlon of the accounts of the charity for the year ended 31 August
2024 which comprlse the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities
Act 2011, My work has been undertaken so that I might state to the charity's trustees those matters l am
required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do
not accept or assume responsibility to anyone other than the charity and the charit¢s trustees as a body, for
my work, for this report, or for the opinions I have formed.
Responslbllltles and basls of report
As the charity trustees of St Augustine's Pre-school you are responsible for the preparatlon of the accounts in
accordance with the requirements of the Charities Act 20111'the Act'l.
I report In respect of my examination of the St Augustine's Pre-school's accounts carried out under section 145
of the 2011 Act and in carrying out my examinatlon I have followed all the applicable Directions given by the
Charity Commlssion under section 14515llbl of the Act.
An Independent examination does not involve gathering all the evidence that would be required in an audit
and consequently does not cover all the matters that an auditor considers in giving their opinion on the
financlal statements. The planning and conduct of an audit goes beyond the limited assurance that an
independent examination can provide. Consequently l express no opinion as to whether the financial
statements present a 'true and fair, view and my report is Ilmited to those speclfic matters set out in the
independent examiner's statement.
Independent examlner's statement
I have completed my examlnation. I confirm that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of St Augustine's Pre-school as required by section 130 of
the Act; or
2. the financial statements do not accord with those records; or
3. the financlal statements do not comply with the accounting requirements concerning the form and
content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an
independent examinatlon.
I have no concerns and have come across no other matters in connection wlth the examinatSon to whlch
attention should be drawn In this report in order to enable a proper understanding of the accounts to be
reached.
Page 5

St Augustine's Pre-school
Independent Examiner's Report to the trustees of St Augustine's Pre-school (continued)
Tim Sullivan FCA
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB
Page 6

St Augustine's Pre-school
Statement of Financial Activities for the Year Ended 31 August 2024
Total
2024
Total
2023
Unrestrlcted
Unrestrlcted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
87,401
8,145
87,401
8,145
102,815
5,061
102,815
5,061
Total income
95,546
95,546
107,876
107,876
Expendlture on:
Charitable activities
1112,6191
1112,6191
196,3581
196,3581
Total expenditure
1112,6191
{112.6191
196,3581
196,3581
Net movement in funds
117,0731
117,0731
11,518
11,518
Reconcillation of funds
Total funds brought forward
61,943
61,943
50,425
50,425
Total funds carried forward
14
44,870
44,870
61,943
61,943
All of the charity's activities derive from continuing operations during the above two perlods.
The funds breakdown for 2023 is shown in note 14.
The notes on pages 9 to 15 form an integral part of these financial statements.
Page 7

St AugustinÈ's PtÈ-Sthool
(Regtstration nuthbÈr. 1134676
Balarttè ShÈÈt as al 31 August 2024
Z024
2023
Nol
assèts
Dètrlr)rs
3,769
Carh a,. tyii)k anLI If., fiai,.
12
70, 7?2
70.722
Ctedilois: Atraounu lJllStsg dut Wilh5￿ Orlt yeai
L3
l?ri.7711
18,7iQl
44,870
61,943
Fwid4 ol Ihe Lh3I1ty'.
UhiestiÈttèd lufids
Uc)rèStt-Tr/i&A fui?aS
Tr.> lif1211￿ jal tlèl'riiÉr.t¢ Or) Pagès 7 10 IS w&f& aypl'owd IJY '.r.e truS(vèS. d￿lI1Vil4￿￿ Iof issu*￿ O
ar)d tl)elf béh-.ll by.
X ELu'i*r
Truci&e
Thè Iioré: tsii pa&-
9 10 15 lofrl) ai.. ii)Ivgral ol Ihécp lif￿1)ildI SiotfrfP)Of)ts.

St Augustine's Pre-school
Notes to the Flnancial Statements for the Year Ended 31 August 2024
I Charity status
The charity is domiclled In England and Wales,
The address of its registered off Ice is:
Church Hall
St. Augustine's Road
Belverdere, Kent
DA17 SHH
2 Accountlng pollcles
Statement of compllance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191
(Charities SORP IFRS 1021 Second edition October 20191, the Financial Reporting Standard appllcable In the
UK and Republic of Ireland IFRS 1021. They also comply with the Companies Act 2006 and Charities Act 2011.
Basls of preparation
St Augustine's Pre-school meets the definitlon of a public benefit entity under FRS 102. The accounts If inancial
statements) have been prepared under the historical cost convention with items recognised at cost or
transaction value unless otherwise stated In the relevant notelsl to these accounts.
Judgements and key sources of estlmatlon uncertalnty
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estlmates and assoclated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estlmates and underlying assumptions are reviewed on an ongoing basls. Revision5 to accounting
estimates are recognised in the periods In which the estimate is revised where revisions affects only that
period, or in the period of the revision and future periods where the revlsions affects both current and future
periods.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general
nature is recognised when the charity has entitlement to the income, it is probable that the income will be
recelved and the amount can be measured with sufficient reliability.
Donatlons and legacles
Donations and legacies are recognised on a recelvable basis when receipt is probable and the amount can be
reliably measured.
Page 9

St Augustine's Pre-school
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
Grant5 recelvable
Grants are recognised when the charity has an entitlement to the funds and any condltions linked to the grants
have been met. Where performance conditlons are attached to the grant and are yet to be met, the Income Is
recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred Income
Deferred income represents amounts recelved for future periods and is released to incoming resources in the
period for which, it has been received. Such income is only deferred when:
The donor specifies that the grant or donation must only be used In future accounting periods; or
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Expenditure
All expendlture is recognised once there Is a legal or constructive obligation to that expenditure, It Is probable
settlement is required and the amount can be measured rellably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis conslstent with the use of resources, with central staff
costs allocated on the basls of time spent, and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Churltable octivities
Charitable expenditure comprises those costs Incurred by the charity in the delivery of Its activities and
services for its beneficlaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
Taxatlon
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore It meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains received within categorie5
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or galns are applied exclusively to charitable purposes.
Depreciation and amortlsatlon
Depreclation is provided on tangible flxed assets so as to write off the cost or valuation, less any estimated
residual value, over their expected useful economlc life as follows:
Asset class
Fixtures, fittings and equipment
Depreciation method and rate
25% straight line method
Page 10

St Augustine's Pre-school
Notes to the Financial Statements for the Year Ended 31 August 2024 (contlnued)
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary
course of business.
Trade debtors are recognised initially at the transaction prlce. They are subsequently measured at amortised
cost using the effective Interest method, less provision for impairment. A provision for the impairment of trade
debtors is established when there is objective evidence that the charity will not be able to collect all amounts
due according to the orlginal terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignif icant risk of
change in value.
3 Income from donatlons and legacles
Unrestricted
Total
2024
Total
2023
General
Donatlons and legacies,.
Appeals and donations
Grants, Includlng capStal grants;
Grants
180
180
158
87,221
87,221
102,657
87,401
87,401
102,815
4 Income from charltable actlvltles
Unre5trlcted
Total
2024
Total
2023
General
Fees
8,145
8,145
5,021
40
Fund receipts
8,145
8,145
5,061
Page 11

St Augustine's Pre-school
Notes to the Financlal Statements for the Year Ended 31 August 2024 (continued)
5 Expenditure on charltable activities
Total
2024
Total
2023
Wages and salaries
Staff training
Rent and service charges
Insurance
97,083
210
80,053
105
7,600
594
7,600
561
General office equipment
Consumables
Printing, postage and stationery
Funds
191
507
2,531
2,271
2,832
2,759
112
Sundries
657
389
Independent examination
1,482
1,440
112,619
96,358
6 Trustees remuneratlon and expenses
During the year the charity made the following transactions wSth trustees:
H Mcculley
H Mcculley received remuneration of £21,99012023., £20,973) during the year,
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
7 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs durlng the year were:
Wages and salaries
97,083
80,053
No employee received emoluments of rnore than £60,000 during the year
8 Related party transactions
During the year the charity made the following related party transactions..
Melanle, Jessica and Amelia Solomon
Ilspouse and children of Bryan Solomon (Trusteell
The total amount of remuneration received by all related parties is £48,506. At the balance sheet date the
amount due to/from Melanie, Jessica and Amelia Solomon was £Nil12023 £Nill,
Page 12

St Augustine's Pre-school
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
9 Taxatlon
The charity Is a registered charity and is therefore exempt from taxation.
10 Tangible flxed assets
Furniture and
equlpment
Total
Cost
At I September 2023
5,237
5,237
At 31 August 2024
5,237
5,237
Depreclatlon
At I September 2023
5,237
5,237
At 31 August 2024
5,237
5,237
Net book value
At 31 August 2024
At 31 August 2023
11 Debtors
2024
Accrued income
Other debtors
3,766
3.769
12 Cash and cash equSvalents
2024
2023
Cash on hand
Cash at bank
53
162
67,819
70,560
67,872
70,722
Page 13

St Augustine's Pre-school
Notes to the Flnancial Statements for the Year Ended 31 August 2024 (continued)
13 Creditors: amount5 falllng due wlthln one year
2024
2023
Other taxation and social security
Accruals
8,530
2,762
15,479
6,059
2,720
Deferred income
26,771
8,779
14 Funds
Balance at I
September
2023
Incoming
resources
Resources
expended
Balance at 31
August 2024
Unrestricted funds
General
61,943
95,546
{112,6191
44,870
Balance at i
September
2022
Incomlng
resources
Resources
expended
Balance at 31
August 2023
Unrestrlcted
General
General Funds
50,425
107,876
196,3581
61,943
Page 14

St Augustine's Pre-school
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
15 Analysis of net assets between funds
2024 net assets between funds
Unrestrlcted
funds
General
Total funds at
31 August
2024
Current assets
71,641
126,7711
71,641
126,7711
Current liabilities
Total net assets
44,870
44,870
2023 net assets between funds
Unrestrlcted
funds
General
Total funds at
31 August
2023
Current assets
70,722
18,7791
70,722
18,7791
Current liabilities
Total net assets
61,943
61,943
Page 15