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 ofth*T￿thes IndependeTht EX¥Nne￿ AepNt Staieii*nt 0iFJn*C￿ AciWt*s 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." Rews*red Office.. KewAn Ler stret My8hrern Arthw Nanledan Cornwall IPS 4UX ComP￿Y Rewtsred Nurr*er.' 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 ￿ • re*s*fed ch¥ty *Tth tht Ch¥ity ¢orfftTissknI. It ws Incorpcr*d M*h 2010. Tr aciounts tmly vith turrent ststrJtLKy re4Ultert*nts the charrfs ÉDprDin8JoculrthS MeTrwinduffl ¥4IAtles olA5%0ci*m and the StrteTr￿nt ofAe(&rn*ndÈd 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 appropri*e p*. educthn c¥e f*iliO*S, eAtrnded hours 8rDups, ts￿ther *ith the rp8ht ofpxentstot*e rewgt4ty for*fO betort iDvthed inthe of yJchgrLWPS, enwriNthat s￿h￿0￿P$0￿et¢pPorWr￿bQSI0r￿1 childrenT*th*everthwrr¥e.Euhure, rtlwiOTr.r*ans EncouT4e the sDJdy ofthe r*ed5¢fsuch chik4ren*l their tsYi1*5 and promtini publk ffttere# In d rec(wition of$L￿h need5 inthe1￿1re* % and ￿heringtO futherirfthe affs * obpctsofthe Pre-scho￿ Le￿In$￿Il￿aTrCe. St Pre-khod Linyted ts p*rned by fs TruAee eo¥d L5 re5poN*le lor seuhli the dlrettton of the corw• and the ￿1¢¥ of the ¢harny. The Trustee5 t¥rythe U￿rnate re5k￿nsibl1￿ for the conduct of St Pre kbool •d Ihrt tr* charlly s•tisfies rts lelal ané contr¥trJal obw.onk Tru*es D*tt re8ui4r b3$. ThtTiu%teES Idire¢torsl duriwthe pprhid ￿nderre¥*w*￿re.' l*sC 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 5EPtert*r 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¥• •Wnt*dxCNdM8tothÈArbc￿s￿Awj3Ow •d¥e reletredtoln thatd¢x¥mEnt¥s the Bo¥dof TW5tet& IWEWOF AMNOALACMIIIS Treirwci4 re5uhslor the ￿ar ¥e Set￿ in the Stsltn*nt of Acbwbès p¥e 7 and the wtion * thetnd 0ftheYe¥is5h￿ inthe w•ce Sheetcn p4e 8. g Pre.%hod Lifflted cmyu￿r equiw*nt **ich are diKb)5ed as t¥4Ib￿ fixed assets In the anci* strtrn*n The Pre4C￿ rtetin tht ¥ilW Corw•Jnity H*1. Mther* itha5 ￿ of hall •J assrfiated facilths and a ronttothe or￿1>￿0n th* oper* the h*1. pre4chodemp*ed rrthrs OF #If. al af￿tyn hxe4priyth eIrty￿ar5 gualificadofis at the ¥coun1i￿ ye¥ eTrd. rewr¢esif4the ptriod*Yre 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 D*nthr50n the•lC(*porar*)i ofthe pre.¥h￿ on 4 March 2010. T• a5XS5the perfonM¢e upto 31 Auytst2o25.thefvl￿ity8*woY ha5been prepxed... There aewellquaffied. rfthatrd stall. or5ted irfjpecbon inthe p* feW￿ar gJbthtia unre5trfftd fuNtsare held tythe c¢ffy•w. Children nun*rs * 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 sourG*s*ill bÈ rMYÈdsffic￿inthe westriteconoff•c¢lffti*e. RepytsDon rnks ltrrf e￿￿e an ￿c￿e￿tInythTrs kn￿ryt0 chiklien or hilure w tY*ets*Trke COff￿￿￿ntsI. The opwfbjnty WKesiscon5trwed ￿pareN5*ll1 fiDdafford*Ae. Tht Vi.scW IS¥ est*kghed 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. Im*D￿ning • plan lor ralslni funds for day to day runnini of the pre-school Is theref0reapr10r￿, buith* IM8-tèrm aimisro obl4n fvndinB bywh*ever 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 inappropri*e 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 billfy to.. eN•xlne tITe arcounts undersecix)n 145 of the ZOII Act to follow th* proredures lad in the Gentr4 t*re¢tsJns rnn ty the Charrty Con*M&on under section 145151 Iblof Ihe 2011 Act and ts7 5t•te *thether m*rs tome to ffti attention. M¥exarrinaOon e*¥*do¥tin xcordance*th the Gener￿ C¥rectioh$8fven bytht Charty CoffffiissK)hers. Anex•nin*ion 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 Si*eTrnt telow. Independent ex*kner<514erne connection wth my exwrdnabon. tho n*ttef has to alietiti￿ *thich wvesme reason*le Giuse tr) tstliewè thaL in anymaterial respert the require￿n al to keep actaunith8 rtcords in x£ord•Ke ￿ $386oFthe CorrwiesAct 21*J6: and bl to prepare attounty vthich ¥cord tht accountin8 rtthrd& wth the xtt4Jntin8 Teisuiren*nts of the Cowies Art 2L¥)6 and *Tth the n￿thOdS and prinuF4es of the stskffÉnt of RecomD*nded Prxtre IFPS 1021 Itawe not been rf.. or to *thich, Op￿thn. atterthn sl#JJld be drx• in ordef toenable J woper undermndin8 of the ¥counts to be reached. Llnwrd and Th0￿$ 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,$91 Feesre¢eNed other incon 17.929 101fv71 101,341 11.608 9J80 11,6C4 COYS ojyenting 83.635 67,640 83.635 1,118 96.361 1,143 78,261 1.118 96361 5JlO 23￿0 SJIO 5,110 23,080 lhe wet mm*fflert• 5,110 8ec•ndknl￿ afFubMb 22,034 IIP461 21.034 TO￿ funds br￿￿tftThtyrd ,Totsi fvnds c3ff*d fO￿d 27.144 22.034 27.144 Th¢ ststrff*tyt of fin￿¢1a inC￿deS ￿1 hisses in the perlod. Art inc(rriry¥ resouKes wd resourcesexpwOed d*ri¥efromconJnulDiacNtse5. Thtse flw¢lal strtermnts do Dot inc¢Ypor3te the guffjcait vaue ambuted to ￿￿￿trt￿ hLwrs ￿ other iDtsn&bie iDCOtrin8 regour£esthat£MtrlWd to the ¥thi￿$ 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 h*d 52,140 41,787 52,806 42,147 11,2481 CUANENT LIAWLIIIS.. Amourfsmlni du•wf£libone par NEfcunEWT ASSE75 NOW CUIIAENT LIAOIUME5.. knowts f*1 dwe knrone wr TOTAL NEf A55EfS 46,065 40*99 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 Financlaisi*ements 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 fj*Mr The FIDinci41 Stat•meDts h¥e èeen piepared under the historical cost conventKTrn aid folknw the recommend*ions inAc¢ountiniand Reportyn8byth¥lOes..Stthment of Re¢om*ndedPr¥¢iicelFR5 1021. R•iour(•s Voluntsry income is re¢0￿1Zed as irf0￿1￿$ resourfes**en recewoble, except $0 f¥ 35 they are nc¥able offinancial n%èsurefflenL When doThysspecfythat dOn￿OnS ahdgr*ts 8Neh to the ch¥itynivst be usedin fubJ￿1(COUfittOi perfc44 the incoffle i$del*rrtd 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 beneficiar*s. 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 ¥iluod*hi#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¢¥le*tdfor IT￿￿rmIn￿ bythe truSte•s. DBprtcl￿0n￿5 pro￿dId41th1lopl0*￿￿ anDual r•i*S lnorltrto￿Ite01f eathasseto¥erlYsesbm3ted usefvl Ille:. Compu*r è4u1￿nI- Strltht Ilnt ov*r 3 yew* Equlpmnt- 25% fedurlh8￿l1tsc¢ bas15 5TWWGAN PRE.SCMOOLUMITEO Notes tottr Fkn•%i45taiernents forthe YearEnded 31AiJ8USt2025 184ins andh)5se5 ¥t t*en to St*ir*Dt 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￿lblQar1en*rJte￿f0r the Objects of thech*W*lttrvJur 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$2025 Total Funds 2025 1,108 1.108 1,355 I￿￿ranCe 8.025 10500 10.51XI Rent& R*es 9,380 11,608 11,608 li STMAWGAN PRE-SCHOOL UMITED Notes to the Fln•ndJl St*tement5 lorthe YearEndÈd 31Au8115t 2025 CHAWTA•E AMTIFS UDr•Strid•d Funds 202S Restrlcted Funds 2025 Tot* Fund 2025 T•tsi Funds 2024 76,168 76,168 60551 W•ges 3.029 3.029 2.491 BDok* pliyegu5pnxnC etc 851 Refrethments 1.322 1.331 UÈaTring expenses Penslon contribudons 1,179 1,279 I,ioi Expn5ès farfvnd ra151ni events 296 360 296 175 250 Tr*nino expenses 175 st*onery 493 )74 Men*ership & licetyses 493 817 817 Sundry expenses 56 80 56 Depreciation 800 £¥cursions 83,635 83,635 67,638 6. GOVEPIIANCE C0515 Totsl Fund5 2024 Unrestricted Funds 2025 Restricted Funds 2025 Tot4 Funds 2025 758 883 758 At¢ountanryfees 360 360 360 p*rg11 bureou fees I,iis 1,243 I,J18 12 5TMAWGAN PRE-SCHOOL UMITED Notes to the FlTrandJl statements forthe YearEnded 31 AuBUSt 2025 . TrUSVEES None of the trustees lor any persons connected wlth thernl rece￿ed any remunera￿0￿ or reimbursernentof out- of-pockÈt •xpense5 durln8the period. TMX4nON Tre th¥itsble company 15 exenvtfrom Corporatyon Tai on its ¢h3ritable a(￿vItieS. TAF461BLE FIXED ASSU5 Ctswuter Equipment Totsl Equipment 4,719 Cost as at I September 2024 1,736 2,983 Additions Di5P05als Cost as at 31 Augysr 2025 1,736 2,983 4,719 Depre¢iatroD as at 15eptember 2024 1.642 2,886 4,528 56 24 32 Depre¢lation charge for the year Oepre¢lation on dlsposals Depreciation as at 31 August 2025 2,918 4,584 1,666 97 191 Net Book v￿￿e as at 31 August 2024 Net Book Value as * 31 Au8USt 2025 135 70 65 13 STMAWGAN PAE-SCHOOLUMITED MotestvthÈ fm•nt4Statementsfurlhe Ye*rEnded 31Au8ust 2025 io. DttsTOAS 2025 2024 Tr•d* D•btDf4 134 iy li. (WWRS 2025 Z024 Tr￿e credthrs Z70 270 cl￿SecUritya￿d othertaxes 2,603 978 Other¢reditors 3165 6.738 1,24B 12. U14RE5Tr1CIÉO FUNOS Bal￿¢¢ at I Sep*rTrber Z024 Movem2nt In funds eYMDd￿re Tr4n5fers Balance at 31A￿V$t 2025 resource5 19x156 19.056 Funds irrtroduced by mberson Incorporaoon r*neralfvnd5 I2￿34 101.471 196,3601 27.145 46201 41￿90 IOIA71 196,3601 14 5fMAWGAN PRE.SCX0C￿umrTEo Notesto the F*b¥*￿statements fwthe Year Endetl 31Au8LSt2025 2025 Tot Funds 2024 Tth Ftsnds Funds Fur 44201 46.701 41 46201 46201 41mO convaDV rI￿rr￿ted n*ff*erlH5 Illwteedthewm oF£I OTrV*?ndin8 up.