DO￿?[9￿ Envgtopg ID.. 12DCD4E2409D4CCMEBM8OFF8F82A40
Reglstered Charity No: 1138434
WOODFIELD NEST PRE4CHOOL
AND OUT OF SCHOOL CLUB
FINANCIAL STATEMENTS
31 AUGUST 2024

DooJ$lgn Envolope ID.. 12DCD4E2409D4CCMEB&6BOFF8F82WJ
CONTENTS
Page
TRUSTEES, REPORT
TRUSTEES, RESPONSIBILITIES STATEMENT
INDEPENDENT EXAMINER'S REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
NOTES TO THE FINANCIAL STATEMENTS
7-11

DoGu$ign Envelope ID.. 12DCD4E2-s(W4￿E834BOFF8FB2A4o
WOODFIELD NEST PRE4CHOOL AND OUT OF SCHOOL CLUB
REPORT OF THE TRUSTEES
The trustees present their report arKI the finandal stalements for the year anded 31 August 2024.
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity number:
1138434
Address:
Elstub Lane
Cam
Dursley
Gloucestershire
GL116JJ
Bankern:
Natwest Bank PIC
18 The Plaln
Thornbury
BS35 2BF
IDd¢p¢ndent Examlngr: S L.aWren￿ DChA FCA
Hazlewoods LLP
Stsverton Court
staverton
Cheltenham
GL510UX
Tru•tM•:
Th• Trust808 who 88rved durfn9 the year worn.
B Keeno
E Irvln8
G Harrls
R Atherton
H Rogers
H Harper
L Bennett
hgir of the Committee
chairnian
Treasurer
Trustee
Trustee
Trustee
Trustee
8TRUCTURE. GOVERNANCE AND MANAGEMENT
Govarnlng Documont
The Trust Is an unincorporated assoclatlon and reglstered charity, govamed by Its Conslltutlon
dated 22 September 2010.
There have been no changes to the trust deed and rules of tho charity In th8 year.
Management of the Trust
The Trust is managed by th8 Board of Trust88s whith meets on a regular basls throughoul th8
year.
The Board of Trustees shall consist when complete of no fewer than three but (unlass
otherwise detemiined by a resolution of the charity in general meeting) shall not be subject to
any maximum.
A Trustee must be a member of the Trust or the nomlnated representstlV8 of an organtsation
that is a member of the Tnjst. The Trust in general meeting shall elect the Officers and the
other Trustees. The Trustees may appoint any person who is willing to act as a Trustee. They
may also appoint Trustees as Officers unless a person has already been 018Ct8d or appolnted
to that office and ha5 not vacated the offjce.

D￿￿n Envelope ID: 12DCCAE2409D4CCMEB34BOFF8FB2A40
WOODFIELD NE8T PRE4CHOOL AND OUT OF SCHOOL CLUB
REPORT OF THE TRUSTEES
STRUCTURE, GOVERNANCE AND MANAGEMENT contlnuod
No Trustee may b8 paid or recelve any other benefft for being a Tnistee. A Trustee may pay
out of, (Y ba reimbursed from, the propety of the Trust reasonable expenses propedy Incurred
by him or her when acting on behalf of the Trust.
Rlsk Managemènt
The Trustees have assessed the major risks to whith the Trust is exposed, in particular those
related to the operations arKI finances of the Trust, and are satisfied thal systems are in place
to mitigate exposu￿ to the major risks.
OBJECTS AND ACTivrnES FOR THE PUBLIC BENEFrr
Objoctlves
A. The object of the group shall be to advance the education and provide for the recreation of
children of school age by making facilities and services available to them during out of
8choDI hour8.
Th.8 obJe¢t of the group $ho11 ￿ to advance the 8durAtI.on for pre•sthool thlldren by making
facllltSe8 and 8ervEce8 avallable to thom In a ¢￿t￿ffeCtIVe manngr.
Publlc B•n•fft
The Irustoes conflnn that they have ref8rrod to tho guidance conlained In the Charity
Commi$$lon's general guidance on public benefit when reviewing the Trusys aims and
objedivv4 and in planning future actlvities.
ACHIEVEMENTS AND PERFORMANCE
The Charity Continues to provide facili￿8$ and serrfices to children outside of the school
hours, to support worklng parents for children aged 3 to 11 year olds. The Pre-school
session6 ran the whole year September 2023 to August 2024. We do not run holiday Clubs
anymore. The Charlty put up Iheir fees from April 2024 onwards. We inlend to keep our
profile hlgh In Ihe publlc domaln vla soclal medla and our webslte to contlnue to keep our
numb8rs high. We are still planning to move to a Charitable Incorporaled by August 2025,
hopefully.
FINANCIAL REVIEW
During Ihe year. the Trust raised unrestricted fund income of £290,512 {2023 - £269,742) and
expended £293.517 {2023 - £262.947) in charitable activities. leaving net outgoing r&8ources
for the year of £3.005 (2023- net incoming resources of £6,795).
Reserves pollcy
The Trust holds cash and bank funds of £141.261 at the year 8nd. Thes8 funds ar8 held in
order lo meet the day to day expenditure of the TNst arKI also any unforeseen expenditure
that may occur. Funds of £90.000 are held in tho business bank accounts lo cover any
redundancy, holiday pay, sickness pay or propety repair, malntenance costs and restruclurfng
For and on behalf of the trustsos
B Keene- Chair
25 June 2025

Docuslgn Erkvelope ID: 12DCD4E2409D4cc￿EB￿B0FF8FB2A40
WOODFIELD NEST PRE4CHOOL AND OUT OF SCHOOL CLUB
TRUSTEES, RESPONSIBILITIES STATEMENT
The charty trustees are responsible for preparing a trustees, annual report and financial statements
in accordance with applicable law and United Kingdom Accounb'ng Standards {United Kingdom
Generally AC￿pted Accounting Practlce).
The law applicable to charities in England and Wales requires the charity trustees to prepare fir)ancial
statements for each year which give a true and fair view of the state of affairs of the chaiity and of
the incoming ￿sourceS and application of resources. of the charty for that period. In preparing the
financial statements, the trustees are requlred to:
8•1•¢t 8ultabl8 accountlng pollclo6 and th•n gpply them conslstently:
observe the methods and principles in the applicable Charities SORP;
make judgments and estlmates that are reasonable and prud8nt;
state whether applicable accounting standards have been followed. subject to any material
departures that must be disclosed and explained in the financlal statements,.
prepare the financlal statements on the going concern basis unless it is inappropriate to
presume that the charlty will continue in business.
The trustees are responsible for keeplng proper accounting records that dlsclose wrth reasonable
accuracy at any time the financlal position of the charty and to enabl8 th8m to ensure that th8 financtal
statements ¢omply wlth the Charitles Act 2011 and the provisions of the Trust deed. They are also
responslble for 8afeguarding the assets of the charlty and taking reasonable Steps ft>r the prevention
arKI detectlon of fraud and other Irregularftkn8.

DofAwgn Envelope ID: 12DCD4E2-509LHCC&AEB34BOFF8F82A40
WOODFIELD NEST PRE4CHOOLAND OUT OF SCHOOL CLUB
Inde￿ndent Examlnerfs Report to the Trustoos of Woodfleld Nest Pre4chool and Out of
School Club
I report on the accounts of the Trust for the year ended 31 August 2024 which are set out on pages
5t011.
R•spectivo rnsponsibilltles of tho charlty trustees and examlner
The charity trustees are responsible for the preparation of the accounts. The charity trustees
consider that an audit is not required for this year {urKler section 144 of the Charities Act 2011 (the
Act)} and that an independent examinalion is needed.
It Is my responsibllity to:
examine the accounts (under section 145 of the Act).
to follow the procedures lald down In th8 General Dlrectlons given by the Charlty
Commissioners (und8r s8Gtlon 145(5)(b) of th8 Act); and
10 State whether partlcular matter8 have come to my attention.
Ba81s of Ind•pond•nt oxamln•rn' roport
My examlnation was carriod out In 8ccordance with the General Directlons glven by the Charity
Commt&8ion. An gxamination includes a review of th6 accoUn￿ng records kept by the Charity and a
comparison of the accounts presented with those records. It also Indudes consideration of any
unusual items or disGlo$ure$ in the accounts, and seeking explanations from the directors trustees
C￿eeM1ng any Such matters. The procedures undertaken do not provide all the eviden￿ that would
be required in an audit, and consequentty no opinion is given as to whether Ihe accounts present a
Inje and fairf view and the report is limited to those matters set out in the statement below.
Ind•pondent examln•rf$ statorn•nt
I have completed my examlnatton. I confirm that no matsrial matters have come to my attention in
connectlon wlth the examlnafjon glvlng me cause to belleve that in any mat8rfal respect:
{1) accounting records were not kept in respect of the Trust as required by sectlon 130 of the Act:
or
{2) the accounts do not accord with those records; or
{3) the accounts do not comply wlth the appllcable requlrements concernlng the form and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the account8 glve a Irue and falr vlew whld) Is not a matter considered as part
of an independent examination.
I have no concems and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to b8 r8ached.
S LAWRENCE DChA FCA
HAZLEWOODS LLP
SLworton, Choltenham
Chartered Accountants and Reglstsrod Audltors
25 Juno 2025

DI)￿1#10n Envolopg ID: 12DCD4E2409D4CCMEBHBOFF8FB2A40
WOODFIELD NEST PRE-SCHOOL AND OUT OF SCHOOL CLUB
STATEMENT OF FINANCIAL ACTWMES
for the year ended 31 August 2024
2024
Totsl
2023
Total
Note
Unrestricted
funds
Unreslricted
funds
INCOME AND ENDOWMNETS FROM:
Donations and legacies
31,350
24,667
Charitable activities
257,210
244.380
Investments
1,952
TOTAL
290.512
269,742
EXPENDITURE ON.
Charltsble actlvltles
293,517
282.947
TOTAL
293,517
262,947
NET MOVEMENT IN FUNDS
FOR THE YEAR
{3,005)
6,795
Totsl funds brought forward at
beginning of year
131.137
124.342
TOTAL FUNDS CARRIED FORWARD
AT END OF YEAR
£ 128.132
£ 131,137
All activiti08 aro continuing.

DO￿￿n Envelope ID: 12DCD4E24091)4CCmEB￿bDFFBFB2A40
WOODFIELD NEST PRE-SCHOOL AND OUT OF SCHOOL CLUB
BALANCE SHEET
31 August 2024
2024
Unro$lrl¢t•d
funds
2023
Unrestrlctsd
funds
FIXED ASSETS
Tanglble assets
4.502
4,787
CURRENT ASSErs
Debtors
Cash at bank and in hand
7,233
141.261
6,878
137,055
148,494
143,933
LIABILMES
Credltors - amounts falling due
within one year
{24,864)
(17,583)
NEf CURRENT ASSErs
123,630
126.350
NET ASSETS
£128,132
£ 131.137
FUNDS OF THE CHARITY
UnrestrlGtgd funds
10
£128.132
£ 131.137
26/6/2025
Approved by the Board of Trustees on ................... and sign8d on their b8half by:
B Keene- Chalr

DO￿￿n Envelop8 ID: 12DCD4E2-509D4CC&AE834BOFF8FB2A40
WOODFIELD NEST PRE4CHOOL AND OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024
ACCOUNTING POLICIES
Basls of proparation and assessment of golng concern
The financial statements have been prepared In accordance with Accounting and Reporting by
Chariti8s: Ststement of Recommended Practlce applScable to charities preparlng thelraccounts
In accordance with th8 Flnancial Reporting Standard applicable In the UK and Republic of
Ireland (FRS 102) effective 1 January 2019 and the Charities Act 2011.
The presentational currency of the accounts is UK £, being the fun(Xional currency of the
primary economic environment in whlch the company operates. Mon8tsry amounts in these
accounts are rounded to the nearest £.
Woodfield Nest Pre-school and Out of School Club meets Ihe definition of a publlc benefit
entity under FRS102. Assets and liabilities are initialty recognlsed at hlstorl¢al cost or
transaction value unless othe￿iSe stated In the relevant a¢￿untIng pollcy rM)tes.
The trustees consider that there are no rnaterial uncertalntles about the CoMpan￿S abilty to
continue as a going concem.
Incomlng R•sourc•s
Donations, gifb and legacies represent amounts received during the year, together with any
assoclated tax rofund. Gffts In klnd for use by the charlty are recognlsed as Incomlng
resources when recefvable at a reasonable estlmats of thelr value. Assets given for
d18tr1butlon arn only recogn5sed when dlstrlbuted.
Grants re￿￿able for 8p8cfflc Purposes are credlted to th8 Statement of finandal acilvSdes in
thg year lo whlth they relate as Soon as condltlons for recelpt have been meL Unspent
balances are carrled fonvard to subsequent years wSthln re8tr1cted fund8.
Grants for Immedlate flnanclal 8UPPOrt or recelved agaln8t costs prevlously Incurred are
recognbed 5mmedlately In the Ststement of Flnanclal ActSvltle8. Voluntary Sncome is shown
gross befor8 d8ductbn of fund-ralslng ex￿ndftUr8.
R￿OUrc¢• Expend•d
All expendlture Is accounted for under the accruals concepL The irrecoverable element of
Value Added Tax Ss Included wlthln the Item of expense to whlch St relates.
Funds
General unrestricted funds comprise accumulated surpluses and der￿lts on general
adlvltles. They are available ft)r use at the discreti¢)n of the trustees in furtherance of the
company's obj8Ctives. Restricted funds ar8 funds which are to be used in accordance wlth
specific restrictions imposed by the donor or trust deed. There is a single restricted fund.
which is restricted for use in the Criminal Jusllce sector.

Docu¥gn Env8lop8 ID: 12DCD4E2-509D4CC8-AEB34BOFF8FB2A40
WOODFIELD NEST PRE4CHOOL AND OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024
AccouKfiNG POLICIES {Contlnu•d)
Golng con¢em
The trustees have prepared forecasts that show the charity will be able to continue as a
going concem for at least the next twelve months and Ihey have therefore prepared the
financlal stalements on the going con￿rn basls.
Tangiblo ￿￿ed Ass•ts
All assets costing more than £250 are capitalised.
Tanglble fixed assets ar8 Stated at cost less depredation, or at estimated value at dat8 of
donation les8 depreciation in respect of donated assets.
Depre¢ialion is provided to write off the cost or valuation less estimated residual value of
tanglble assets over their estlmated useful lives at the following rales:
Computers and equipment
25% of written down value
DONATIONS AND LEGACIES
2024
2023
Donations
Donatsd facllities (note 9)
24.000
24,000
£ 31.350
£ 24,667
CHARITABLE ACTMTIES
2023
Fee8
Nursery funding
158.281
98.929
155.286
89,094
£ 257,210
£ 244,380

Docu8lgn Envolope ID: l2DCD4E24O9￿C￿E834BOFF8FB2A40
WOODFIELD NEST PRE4CHOOLAND OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMEKrs
for the year ended 31 August 2024
2024
2023
CHARITABLE ACTIVITIES
Charitable activities
Purchases
Staff costs (note 9)
Staff tralnlng
Staff penslons (note 9)
Donated facllltles (note 10)
Rat88
Light and heat
Insurance
Repairs and maintenan¢0
Telephona
Computer runnlng costs
Prlntlng, postage and statlonery
Subscdptlon8
Equlpment leaslng
Cleaning
Advertlslng
Lagal and professlonal faès
General expenses
15,239
210,956
4,085
5,301
24,000
797
5,885
13,354
187.796
4.518
3.136
24.000
870
3.257
979
7,746
1,342
2,495
1,136
1.599
980
1.792
7,630
1,798
2,532
1,786
2,113
2,357
1,634
2.159
288,247
257,157
Govarnance costs
Independent examinorf8 fees
Accountancy
Bookkeeping expenses
Depreciation
735
735
2,390
1,410
810
810
2,572
1,596
5,270
5,788
£ 293,517
£ 262.947

DocLKqign Erwglopo ID: 12DCD4E2409tHCC&AEB34BOFF8F82A40
WOODFIELD NEST PRE4CHOOL AND OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024
TANGIBLE ASSETS
Computers
oqulpmont
Cost
At 1 September 2023
Addltions
17,390
At 31 August 2024
17,390
D•pr•clatlon
At 1 September 2023
Charge for year
12,603
1.410
At 31 August 2024
14,013
Net book valuo
At 31 August 2024
£4,502
At 31 August 2023
£ 4,787
All tangible assets are used for charitable activities.
DEBTORS
2024
2023
Trade debtors
Other debtors
7.233
6,401
477
£ 7,233
£ 6,878
CREDITORS . du• wlthln on• y•ar
2024
2023
Trade creditors
Accruals
Deferred income (see nole 8)
Social security and other taxes
4,939
1,680
15,933
2,312
2,109
1,620
11,885
1.949
£ 24.864
£ 17.563
10-

DOC￿859n Envelope ID.. 12DCD4E2-509f￿C¢&AEB34B0FF8FB2A40
WOODFIELD NEST PRE4CHOOL AND OUT OF SCHOOL CLUB
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024
DEFERRED INCOME
Deferred Income relates to payments received in advance for Glasses in the new a(ademlc
year.
2024
Deferred income blfwd
ArrK>unts added in current period
Amounts released to income
11,885
15,933
(11,885)
5,074
11.885
(5,074)
£ 15,933
£ 11,885
STAFF COSTS
2024
2023
Wages
Employerfs Natlonal Insurence
Employarfs penslon contrfbutlons
197,855
13,101
5,301
181,940
5,856
3,136
£ 218,257
£ 190,932
The average number of employees durlng year is summarised as follows:
No.
Charitsble activities
15
14
No employee received emoluments in excess of £60.000.
No Truste8 received relmbursements for expenses or r8mun8ration during th8 year.
10 DONATED FACILITIES
The Charfty currently has the use of a building rent free which is ovmed by the Cotswold
Beacon Acad8my Trust. The est5mated market rent for the use of the property IS £24,000 per
annum, as estlmated by the Trustees.
11
FUNDS
Unreslrfcted funds comprise those funds which the INstees are free to use In accordance
with the charftable objecttves.
12
RELATED PARTY TRANSACTIONS
There were no related part transactions during the year.
11