2025-08-31-accounts

Charity Reztstrntb)n Number 1135312 Company Re&Strat￿)n Number. 07178036 STMAWGAN PRE-SCHOOL UMITED REPORT AND FINANCIALSTATEMENTS FOR THE YEAR ENDING 31AUGUST3125

srwWGAN PRE.SC LUMITED conteotsofihe Financi4Statements Forthe YtarEnd418 31Augurt￿S Conyny kthrrnwn Rtpwt ofthT￿thes IndependeTht EX¥Nne￿ AepNt Staieiint 0iFJnC￿ AciWts e &beet P4Jtes to the Fin￿￿ 5tètrn*n 9-15

STMAWGAN PRE-SCHOOL UMITED COMPANY INFORMAMON FOR ThEYV4R ENDgD 31 AUGUST2025 Mrs C Russell IAesl8ned Sep 20251 Ws E Gibbs MrJ Gibbs IRe%8nedSep Z0241 Mrs A Abell IRel8ned Sep 20251 Mrs K E Plillatt Mr A l Russell IResiyTred Sep 20251 Mrs G Awth (Appointed Mar 20251 Mrs L NO￿h114 (Appointed Mar 20251 Mrs B Sc¥r (Appointed Mar 20251 Mrsj Muddyman IApp¢lnted Sep 20251 Directors." Rewsred Office.. KewAn Ler stret My8hrern Arthw Nanledan Cornwall IPS 4UX ComP￿Y Rewtsred Nurrer.' 07178036 Re8iStered Ch¥ity ￿nber.. 1135312 Accourfants.. Lin883rd and Thomas Ltd Kewan Ler8h stretmythtern Arthur Nansledan Newuay ' TR8 4UX

srWWGAN PRE.SCKQL LIMITED REPORTOF THETrUSTEESFOR ThE YEARE1401NG 31AUGUST2flS Dlrectors wesentthelr rep¢rtwth SWffflEnts ￿the vex endryJlAU￿stl02S. 5fAIUS AIIDIOWNISIV4lAX Ch•ty ￿ a Ctlrpviy by 8u¥•tee ￿ • resfed ch¥ty Tth tht Ch¥ity ¢orfftTissknI. It ws Incorpcrd Mh 2010. Tr aciounts tmly vith turrent ststrJtLKy re4Ultertnts the charrfs ÉDprDin8JoculrthS MeTrwinduffl ¥4IAtles olA5%0cim and the StrteTr￿nt ofAe(&rnndÈd pr￿￿e 150RP2N51. D puftp st PrtrSchoc4 Lithtd ha5 the resporfjth.lity of Fyrffjing 3 pre4chod for btD¢fft of the lot 5t Pre-schod Llnmtré is con&twd to enhaNt the O2¥e￿￿￿nt aid educati￿ of chNdren prinwfy under 5t•wiory schod • ￿ en[L￿wIPePare￿ts ty undE￿d aid Pr￿ide for the needsof their chi16ie thrw8h c(M7Mnunty 8roups￿d h.. Offerini approprie p. educthn c¥e filiOS, eAtrnded hours 8rDups, ts￿ther ith the rp8ht ofpxentstote rewgt4ty forfO betort iDvthed inthe of yJchgrLWPS, enwriNthat s￿h￿0￿P$0￿et¢pPorWr￿bQSI0r￿1 childrenTtheverthwrr¥e.Euhure, rtlwiOTr.rans EncouT4e the sDJdy ofthe red5¢fsuch chik4renl their tsYi15 and promtini publk ffttere# In d rec(wition of$L￿h need5 inthe1￿1re % and ￿heringtO futherirfthe affs * obpctsofthe Pre-scho￿ Le￿In$￿Il￿aTrCe. St Pre-khod Linyted ts prned by fs TruAee eo¥d L5 re5poNle lor seuhli the dlrettton of the corw• and the ￿1¢¥ of the ¢harny. The Trustee5 t¥rythe U￿rnate re5k￿nsibl1￿ for the conduct of St Pre kbool •d Ihrt tr charlly s•tisfies rts lelal ané contr¥trJal obw.onk Trues Dtt re8ui4r b3$. ThtTiu%teES Idire¢torsl duriwthe pprhid ￿nderre¥w￿re.' lsC Russell116 lune 2022 to I Septert¢r202$1 Mrs E fybb5116JLJne 20Z2 w pruent) MrJfjbb$121 Febru￿2024 10 27 kptynthr20241 MtsAAbell11? lur 702Jtr 2 5EPtertr 20251 Mrs KEMill*t 112 JuDe 2023W Pte5En# Mt IA Ru55ÈU 121 FEbru¥v 2024to 2 Septenthr 20251 Mrsfj As¥rith 14 M¥ch 102StoFYeseMb Mr5 L NOtsCh¢￿ 14 M¥th 1025topre%ent) Mrs8%arr14 M¥ctt 2015 to y￿entI Mr51 12 se￿£0￿rI0 we

srWWGAN PRE-SCtr¥JOLuMITED REPORTOFTHETRUSYEEsFOftTHÉ YEAR EIIIING 31AUGUSTB)25ICOIfflNUEDI direthrS¥• •WntdxCNdM8tothÈArbc￿s￿Awj3Ow •d¥e reletredtoln thatd¢x¥mEnt¥s the Bo¥dof TW5tet& IWEWOF AMNOALACMIIIS Treirwci4 re5uhslor the ￿ar ¥e Set￿ in the Stsltnnt of Acbwbès p¥e 7 and the wtion * thetnd 0ftheYe¥is5h￿ inthe w•ce Sheetcn p4e 8. g Pre.%hod Lifflted cmyu￿r equiwnt ich are diKb)5ed as t¥4Ib￿ fixed assets In the anci strtrnn The Pre4C￿ rtetin tht ¥ilW Corw•Jnity H1. Mther itha5 ￿ of hall •J assrfiated facilths and a ronttothe or￿1>￿0n th oper the h1. pre4chodemped rrthrs OF #If. al af￿tyn hxe4priyth eIrty￿ar5 gualificadofis at the ¥coun1i￿ ye¥ eTrd. rewr¢esif4the ptriodYre É101.471. A gJrplus of £5,110 was nwle •i the p¥. At 31 ILuRu 2025 to￿ tesetve5 pre £46.201. a11 of thith reprtsentedkndsintyoduced b¥the Dnthr50n the•lC(porar)i ofthe pre.¥h￿ on 4 March 2010. T• a5XS5the perfonM¢e upto 31 Auytst2o25.thefvl￿ity8woY ha5been prepxed... There aewellquaffied. rfthatrd stall. or5ted irfjpecbon inthe p feW￿ar gJbthtia unre5trfftd fuNtsare held tythe c¢ffy•w. Children nunrs * lin¥red duetp the we￿￿e5. prÈwdses4re notde￿￿ed sottifkthto bE useoasa west1￿. Vwyirrf ￿¥I501>jPp￿rt￿￿ erf4emen¢ fromp¥erttsof enrdw cbibjren. Tv rasethE wofilealthe pre rrfdei pxentstr gJppxrthe we xhad. Fund￿nI￿O￿￿1 sourGsill bÈ rMYÈdsffic￿inthe westriteconoff•c¢lfftie. RepytsDon rnks ltrrf e￿￿e an ￿c￿e￿tInythTrs kn￿ryt0 chiklien or hilure w tYetsTrke COff￿￿￿ntsI. The opwfbjnty WKesiscon5trwed ￿pareN5ll1 fiDdaffordAe. Tht Vi.scW IS¥ estkghed the th51rit be dI￿￿nI￿&d by ¢nSurirrfthat conslanttraninKrE￿￿5 èhth piiorty.

STMAWGAN PRE-SCHOOL LIMITED REPORTOFTHETRUSTEES FOR THÉ YEAR ENDINfj 31AUGU5T 2025ICONTINUEDI AtsElv￿ Poi fvndsat ther￿ment are unrÈstrKterfto ¥llow the pre-5fhool to have suffltloDtluTrds atits disposl tc meet the dJlly rvnnlng expehses. 45 Incorrt Is dependent on the number of children in the reoon who wlll be attendini the we-school. ImD￿ning • plan lor ralslni funds for day to day runnini of the pre-school Is theref0reapr10r￿, buith IM8-tèrm aimisro obl4n fvndinB bywhever means ¥eavailable for theccmp3ny to h50Ympremise& C4PECTtsIV PASPONS•LIMES Cotyanv Law require5the tru#ees to prepare acwunts for each fin•nrlal ye¥r which Ii¥e a true and fair view of thÈ ch¥It{b￿ comw￿$ s¢e of affairs at the end of the ￿ar and of its incornt and expenditure for that YÈ¥. ityprep•ri￿th0Se accounts, the trustres are required to.. al 5ekctsuitable artDunting rdiciesand then apply them con5wnfjy.' tsi jud8mÈnts and esUmtr5 that are ￿{sonable and prudenc, cl Aale whEther•plicable accounti￿1S￿￿dards have bEenfdlo¥Jed, sublectto any material departures disclosed and explained flnancial stthments.. dl prepwethe financlal statemEnts w the iolnB ccncerDbasiS unle5$ it Rs inapproprie tsl PTewmE th corroany will corfinue M operation. Thetruthesareako rewnsiNeforkeepingproperaccountingrE£ordswhlchdlsClose￿th reasonable xcurxy at any time the financ￿ p05fv0D of the ¢haritable conwany and to enable them kn enwre that the financial 5tstefflerrts corryty wtth the Companies Act 2006. They are ¥Jso responslble for ensurin8 that the Eofflpany m¥ntsins * adequate system of Intern¥1 <ontrd deSi￿d ts grovide reonable assurance that assets are sthwèrded ¥anst mrlal knss orunauthorlzed use and to preVent￿d detecttraud other irre8ularl￿e5. This reporthas been preparediD accwdance wth the special wo¥l%cns of the ConwanlÈs Act2006 ￿1C1ble to compames subject to the sma11 ¢ompanies' r•wme and follows the reconvneBdations in Accountin8 and Reportih8byCharities (FPS 1021. d ontÈha1fd thetrustees MrsKE

INDEPENDENTwMINEfS REPORTTOTHE TRUSTEESONTHE UNAufATEDACCOUNTS OF STMAWGAN PRE-SCHOOLLIMITED I reportonthe Kcountsof the c¢Mvy for the￿¥ ended JI Auyjst 2025 5etouton p48e5 7 trj 13. The trv#ees ltho are 0 thÈ diredorsolthe ¢4)wv for the purposesof Clry￿y I￿) are respon￿ble for the prepar4fj0rt of tho accovnty The billfy to.. eN•xlne tITe arcounts undersecix)n 145 of the ZOII Act to follow th proredures lad in the Gentr4 tre¢tsJns rnn ty the Charrty ConM&on under section 145151 Iblof Ihe 2011 Act and ts7 5t•te thether mrs tome to ffti attention. M¥exarrinaOon e¥do¥tin xcordanceth the Gener￿ C¥rectioh$8fven bytht Charty CoffffiissK)hers. Anex•ninion includesa reviewofthe accountin8 recordskeptbythe charity•id acowparrson ofthe ￿cOUTrts p1esentedT￿th reccrds.tt alsoifttludes ¢￿9deratsn of any unusu¥ lteff￿ or dixlosuresin the accoun d the seekn"n8 ofexplaknons fromyou mtr5teesconcernin¥wyKh matter The proceduresundertakendo Th)t prowde the ewdence that ¥•>Jld be required in an audit and. ctyisequendy. ho opnion ts Oven as ether thE xc¢yJnts wesenta •)d lair the rewt is Thted to those matrers set oui the SieTrnt telow. Independent exkner<514erne connection wth my exwrdnabon. tho nttef has to alietiti￿ thich wvesme reasonle Giuse tr) tstliewè thaL in anymaterial respert the require￿n al to keep actaunith8 rtcords in x£ord•Ke ￿ $386oFthe CorrwiesAct 21J6: and bl to prepare attounty vthich ¥cord tht accountin8 rtthrd& wth the xtt4Jntin8 Teisuirennts of the Cowies Art 2L¥)6 and Tth the n￿thOdS and prinuF4es of the stskffÉnt of RecomDnded Prxtre IFPS 1021 Itawe not been rf.. or to thich, Op￿thn. atterthn sl#JJld be drx• in ordef toenable J woper undermndin8 of the ¥counts to be reached. Llnwrd and Th0￿$ KewAn Ler str•t7th8h*rh Arthur NaTr4edan rn4UX

￿AN PBÉ-5CFmLuMI 5fATEMENTOF FINANOALAJVMES FOR THEYEAR EN[0 31AUGVST 2025 Ae5tritted Fund5 20ZS Tot4 Fund5 2025 Totr1 Funds 2024 Fund$2025 tn¢onYft6 resourcesfromynerrted fund5 lun¥ory 83,045 74h12 83JI45 Fundknl wtitsfvrqvneffjinqfvrtd& 497 138 497 lTrtrTest Recewable 17929 Z6,$91 Feesre¢eNed other incon 17.929 101fv71 101,341 11.608 9J80 11,6C4 COYS ojyenting 83.635 67,640 83.635 1,118 96.361 1,143 78,261 1.118 96361 5JlO 23￿0 SJIO 5,110 23,080 lhe wet mmfflert• 5,110 8ec•ndknl￿ afFubMb 22,034 IIP461 21.034 TO￿ funds br￿￿tftThtyrd ,Totsi fvnds c3ffd fO￿d 27.144 22.034 27.144 Th¢ ststrfftyt of fin￿¢1a inC￿deS ￿1 hisses in the perlod. Art inc(rriry¥ resouKes wd resourcesexpwOed dri¥efromconJnulDiacNtse5. Thtse flw¢lal strtermnts do Dot inc¢Ypor3te the guffjcait vaue ambuted to ￿￿￿trt￿ hLwrs ￿ other iDtsn&bie iDCOtrin8 regour£esthat£MtrlWd to the ¥thi￿$ orwiTaDoD.

5r GAN PRE-5CHOOLuMITED &ALAP4CESHEEfAT31 AUGUST2025 2025 2014 136 191 Assets 226 82 swck 134 io 584 Debror5& PrepaY￿￿ts Cath at &nk¥nd In hd 52,140 41,787 52,806 42,147 11,2481 CUANENT LIAWLIIIS.. Amourfsmlni du•wf£libone par NEfcunEWT ASSE75 NOW CUIIAENT LIAOIUME5.. knowts f1 dwe knrone wr TOTAL NEf A55EfS 46,065 4099 46201 41mO urthresirkted Fu•d 12 41,090 Accunwlated Fund 46,201 Des1￿8[ed Funds 46,201 41,090 46201 41mO The tru¥ees are saisfied that the company is en￿tted to exempJon from the requlrementto obtaln ￿ audit under section 477 of the cthpanies Art1006 and th¥r members have not requiredthe conyany to obtain an in Kcordance section476 ofthe ACL ThÈtru5tees xkno%d8e theirrevn￿bl1ltiesf0r (￿PI￿nI the requlremontsofthe CoffwTrlesAct20C6 reSpeetts)ac¢o￿ndTr4 records and the prepar•b¢n of the accounts. The accounts h#ve been pr+pared Ih xcord¥ce with the prwsloD$ in P•rt 15 of the Companies Act 2 pplicable to wnwanie5 5ubiecitothe #nall ¢ompanies' re8lme and in xccrdance FR$ 102 SORP. Thp palES fornp¥rtofthe5e Financlaisiements S)atW'. Mrs K EMSllatt Approved byth* Bo¥d on...

TMAWEAN PRE-SCHOOLUMITED Notestothe FinènoalSt•tements forthe Year Ended 31 August 2025 I. ACCOUNnNG POiICIES fjMr The FIDinci41 Stat•meDts h¥e èeen piepared under the historical cost conventKTrn aid folknw the recommendions inAc¢ountiniand Reportyn8byth¥lOes..Stthment of Re¢omndedPr¥¢iicelFR5 1021. R•iour(•s Voluntsry income is re¢0￿1Zed as irf0￿1￿$ resourfesen recewoble, except $0 f¥ 35 they are nc¥able offinancial n%èsurefflenL When doThysspecfythat dOn￿OnS ahdgrts 8Neh to the ch¥itynivst be usedin fubJ￿1(COUfittOi perfc44 the incoffle i$delrrtd untilthose peri￿ IncMun8 resourcesarereco8niiediDthe financial state￿nts thenthe efFeuofatransxOon Nother eYentresuh5in * in¢reasÈ the Ch¥1￿$￿ets. DepEndentupon'. i. The Charrfs enti￿ertnt tsthe Incorne 2. When it i5 vlrtullycertsin that the iTrcom2 re5L¥Jrce ￿11 be reteived 3. When the monetary value Df the irKoff can be mÈa5ured th sufficientrtllabibty 4 Re>yxth5 Eyrthd Pesources expended are reCO￿lled in the perlod In thi¢h they •re incurred, Resourt•s expend¥J Include Attribu>b￿ VATwhi¢h cannot be re¢overed. Certsn expendiwre Is ¢ire¢dy attrlburable to speciffc xtivitie5 and has been included in tho% t05t cate￿rieS. Certain other cos4 thich are atwlbutable to more than one acti￿ty, are apporuoned on an appropriate bols. Charitsble expenditurecomprbe5 those costslncurredbythe tharity in the deliveryof itsxtiwties aTrd serwcesfor its beneficiars. tt include5 both costs thatcan be lot•d dlrÈ¢tly io such ￿￿¥1￿e5 and thw costs ofan Inolrect n•tur¢ ntcessary w5UPPOrtthem. Go¥emance costs include those costs ayociated ¥￿th meeting the Cons￿r￿￿￿al and stsDJtgry requirementsof the ChiFtt+. d) T• FLYod Aswti&O•w¢dath Tanwble fixtda55tts Jre ¥iluodhi#orlt C05tless•ny tr￿sacti￿n ¢osts. f&>revalv•tions ¥erequired 5 11 assets have a short Irf. P&> de vèlue ha5 been set and assets hAve been r¢¥letdfor IT￿￿rmIn￿ bythe truSte•s. DBprtcl￿0n￿5 pro￿dId41th1lopl0￿￿ anDual r•iS lnorltrto￿Ite01f eathasseto¥erlYsesbm3ted usefvl Ille:. Compur è4u1￿nI- Strltht Ilnt ovr 3 yew* Equlpmnt- 25% fedurlh8￿l1tsc¢ bas15

5TWWGAN PRE.SCMOOLUMITEO Notes tottr Fkn•%i45taiernents forthe YearEnded 31AiJ8USt2025 184ins andh)5se5 ¥t ten to StirDt ofFthMcW th•y thse. A¢411xd 8aSn5 ano lows M •5ye¢ We c￿lated a5 the diffprente bÈthen sales prrKÈeds•d the net tsook ￿(￿ded ￿ th¢ (knre5trictrd funds ¥ffants otherinC¢iirirti r•yJuKeSTe£e￿lblQar1enrJte￿f0r the Objects of thechWlttrvJur fixther 5wcffiÈd purpo are￿•￿e genera fvTh45. De9￿ated fundsarÈ 4NryrestrKtrd fvhdsewm¥ked bytheTrumesfor p¥ticuL4r purwse& Tht use ofwch ffund5ts at IheTruth< d￿reticffj. hl fipthtedFw Restri¢tedfunds¥eto be u5edf0rspecK￿ pvrposesa51aKt1Yow￿ trrfthe donLY. Exptnditure thi¢h rneets these criter￿7 iscfv¥8ed ro the fvnd. rryothet With • f*r¥lknc•tion of SUFPOrt ¢ost> 2. FUIILIMG Lknrestricted Funds2015 RestrKred Fund52025 Funds 2025 TolA Fund5 2024 Corn￿1 Counol 83.045 83￿45 74,612 83.045 83,045 74,612

SThlAv￿AN PRE-SCHOOLUMITED Notestothe Fin•nd•lSt•temeDts forthe Year Ended 31AU8lJSt 2025 3. INcoMfNGAÉwfKES Fiom iyAfOTAOLE A¢￿￿TrEs Unre5trlctrd Fund5 2025 Restrlcted Fund5 20Z5 TDt4 FuDd5 2025 Tot4 Funds 2014 16,064 23,974 16,064 497 692 Incon￿ from fvndrap5iW ¥o¥lttes 497 iio oth¢TnlCO 1,368 1,066 1,368 oonthns 749 27,929 26.591 17,929 C(mS OFWIEKAIIW6 VOLUNTARYIIICOME Unrestricted Fund52025 Totrl Funds 2024 Restrkted Fund$2025 Total Funds 2025 1,108 1.108 1,355 I￿￿ranCe 8.025 10500 10.51XI Rent& R*es 9,380 11,608 11,608 li

STMAWGAN PRE-SCHOOL UMITED Notes to the Fln•ndJl Sttement5 lorthe YearEndÈd 31Au8115t 2025 CHAWTA•E AMTIFS UDr•Strid•d Funds 202S Restrlcted Funds 2025 Tot Fund 2025 T•tsi Funds 2024 76,168 76,168 60551 W•ges 3.029 3.029 2.491 BDok pliyegu5pnxnC etc 851 Refrethments 1.322 1.331 UÈaTring expenses Penslon contribudons 1,179 1,279 I,ioi Expn5ès farfvnd ra151ni events 296 360 296 175 250 Trnino expenses 175 stonery 493 )74 Menership & licetyses 493 817 817 Sundry expenses 56 80 56 Depreciation 800 £¥cursions 83,635 83,635 67,638 6. GOVEPIIANCE C0515 Totsl Fund5 2024 Unrestricted Funds 2025 Restricted Funds 2025 Tot4 Funds 2025 758 883 758 At¢ountanryfees 360 360 360 p*rg11 bureou fees I,iis 1,243 I,J18 12

5TMAWGAN PRE-SCHOOL UMITED Notes to the FlTrandJl statements forthe YearEnded 31 AuBUSt 2025 . TrUSVEES None of the trustees lor any persons connected wlth thernl rece￿ed any remunera￿0￿ or reimbursernentof out- of-pockÈt •xpense5 durln8the period. TMX4nON Tre th¥itsble company 15 exenvtfrom Corporatyon Tai on its ¢h3ritable a(￿vItieS. TAF461BLE FIXED ASSU5 Ctswuter Equipment Totsl Equipment 4,719 Cost as at I September 2024 1,736 2,983 Additions Di5P05als Cost as at 31 Augysr 2025 1,736 2,983 4,719 Depre¢iatroD as at 15eptember 2024 1.642 2,886 4,528 56 24 32 Depre¢lation charge for the year Oepre¢lation on dlsposals Depreciation as at 31 August 2025 2,918 4,584 1,666 97 191 Net Book v￿￿e as at 31 August 2024 Net Book Value as * 31 Au8USt 2025 135 70 65 13

STMAWGAN PAE-SCHOOLUMITED MotestvthÈ fm•nt4Statementsfurlhe YerEnded 31Au8ust 2025 io. DttsTOAS 2025 2024 Tr•d D•btDf4 134 iy li. (WWRS 2025 Z024 Tr￿e credthrs Z70 270 cl￿SecUritya￿d othertaxes 2,603 978 Other¢reditors 3165 6.738 1,24B 12. U14RE5Tr1CIÉO FUNOS Bal￿¢¢ at I SeprTrber Z024 Movem2nt In funds eYMDd￿re Tr4n5fers Balance at 31A￿V$t 2025 resource5 19x156 19.056 Funds irrtroduced by mberson Incorporaoon rneralfvnd5 I2￿34 101.471 196,3601 27.145 46201 41￿90 IOIA71 196,3601 14

5fMAWGAN PRE.SCX0C￿umrTEo Notesto the Fb¥￿statements fwthe Year Endetl 31Au8LSt2025 2025 Tot Funds 2024 Tth Ftsnds Funds Fur 44201 46.701 41 46201 46201 41mO convaDV rI￿rr￿ted nfferlH5 Illwteedthewm oF£I OTrV*?ndin8 up.