WILLAND PRE-SCHOOL
AL
TA
EMENTS
YEA
EN
D I NOVEMBER 20
Reference and adrninistration detsils
'rwstees rew)n
Stst¢ment ol'trusiees responsibilities
Indcpendent examiners le￿rt
Statement of tinancial activitieg
Balance sheet
Notes to the financial ststemenis
Chwity number 1140942
Company number 06629805

qLLAND PRE-SCHOOL
18TLF%
JAI. RF.P
YF.AR F.NDLD I NOVLMBE.:R 2024
REFERENCE AND ADMINISTRATION DETAIts
Ch*rity narn¢:
Willand Pre-sehool
Regtstered Charity Number:
1140942
Re%istered COffiP•Dy numl)er
06629805
PriN¢lpNI •ddress:
School Drive
(iables Road
Willand
Devon EX15 2QL
Tru5te¢s.'
David MaJmArd
Yvonne ljaker
Jodi¢
C4Jmpany secretary
David Mayn¥rd
IndependeDt examiner:
Mrs M Hutchings
Ap51ey5 LLP
ChartLred Accounianl$
21 Ilampton Street
'I'iYertoD
Devon EX166AA
Ilunk¢rs',
HSBC plc
29 Trorc Streei
Tiverton
Devon r.X166NA

WILLAND PRE-gciiooL
TR
Js
LES ANNUAL REPORT
ARE
OVE
CONTIN
ED
The Trustees present their report and the fuJw]¢iai statements of the charity for the year ended l November 2024. The
tTusiees have ihc provisions of the Stsi¢m¢ni of Re¥(Immended Practice {SORP)"Accountin8 and Reporting by
Charities. IFRS 102) in prepaTing the anrtu￿ repon and fintsncial st8￿ments of thc charity.
OIUECTIVE.% AND ACI'IVITIW.-
Summary of the obje¢is of the th￿rity 5¢t out In its Eovernlng documenl:
The objects of th¢ Pre-school are ¢0 enhance ihe development and eduLation of ¢hiklren primarily under statU￿ry schotsl
age by ¢ncouragin8 parents io understand and provide for the needs of iheir Lhildren through romtnunity bJfoup5.
Summary of the maln Aetlvlt5¢y In Tel•lion ¢0 ¢h¢ above obJeet5ves:
The pr¢-school is responsibl¢ for providing prc-.%chool educaiion and services to children ¥g¢d between 2.$ years and 5
y¢4TS via sessional care during w¢¢kdays IoT.38 weeks of the year. In additi(In the s¢ttinu provid¢5 addiiional before
school, after sch(K>l and schwl holiday services to pr¢-s¢h(M)l and prirn￿ ￿h0o1 Children.
We seek to luifLI our objectives by..
()ffering appropriate play. educdtion and car¢ faciliiies wid irainins ¢ourseK together with the right of parents to
tak¢ r¢spun%ibilily ftsr and lii becorn¢ involvLxl in th¢ 8¢tivbties vl'suLh sroups. ensuring that such wups offer
opportunities for all childreii whatever iheir raLe, culture. r¢libiion. Means or abiliiv-
F.ncoiiraging the sludy of the need¥ of such children and their families #nd promoting public interest in and
r¢￿0￿nItion of such needs:
ln411g￿ln￿ and adhering to and fiirthering the aims and objects of the Pre-school i£arning Alliarice.
ACHIEVEMENTS AND PERFORMANCE
.Summ*ry of ihe 8thievem¢nls of the charity during the year
Continuation of the tiTSt class provision of pr¢wsch¢)ol educational reqtsirements to the community.
C'lose liaisi)n with tht local Primary School to ensure smL)oth transition of children from pre•school educAlion into
Prim￿ edLtc4lion.
urther enhancement and development of the pre-scho(Fl environment and equipment.
C.ont[nu￿ provision of wider care arr#n¥cments includÉng breakfast club. after-SLhool club and holiday club.

WIIJAND PRE-SCIIOOL
TRUSTEES ANNUAL REPORT
ED I NOVEMBER 2024
CON'fiN
ED
FINANCIAL REVIEW
Fin*n£x41 ￿rfo￿a￿Te
As at l November 2024 Will8nd Pre-school had a surplus of £31,724 (2023.. £130,213).
Princi￿1 Df fund$
"I'hc priinary sourLe of funds ¢oJn¢s from th¢ 8ovemment fuThJinB of ptrs¢hool education. whiLh all parent5 are ¢ritiiled
lo receive.
Charil) $ poliey on reserves
R¢5¢r¥eq are maintained SULh thai in ihe event of the pre•school ctasing io exist that adequate funds are av¥4il4bl¢ to
maL"¢ any apptDpriA* payments ￿quired to staff. Further th￿ fund5 ore #vailabk to address any uneXp￿ted expetjditure
whiLh may arise.
STRUCTURE,COVERNANCE AND MANAGF.MENT
Cjovernlng dotumtnt:
Article% and MemoraThAum of Association
Constltuilon:
Chariiable company
TryAttt seleellon methods:
Appointed
OTHER
'rh¢ trustees have had regard to th¢ Charity Cornmission 8uid8nce on public benefit and beli¢y¢ thi5 is ￿hleYed via the
¢harity'$ objeeiives And xlivitiey.

WII,LAND PRE-SCHOOL
STATEMENT OF TRUSTEF.S RF.SPONStBILITIES
The tr5JSt¢es (who are also darectors of Willand Pre.School for the purposes of company lawl are responsible ffjr
preparing the Trustees, Annual RetK)rt and the fitYanci81 ststements in a¢¢ordance with applicable law and United
Kingdom Accountin¥ Standards (United Kingdom Genernlty Accepted Ac￿Willng Praaice).
Company law requir¢s the trusiees to prepare financial statements for each fjnancial year. whkch give a true and fRir view
of the sthie of affair5 of the Lhariiable comparty 8nd of the tncvming resourLts and appliLalion of resource& including the
inLome and ¢xpwTrditure. (Trf the charitable Lompany for the y¢ar. In preparin¥ these financial slalefflents. the trustL¢S afe
required to:
setrft Suitable accountiny polici¢s and then apply them consistently:
obscfvL the mrfhods and prsnciplcs in the Charities SORP 2015 (bRS 102),.
make jud8eTnen15 and ¢stiM￿e$ ihai are reasoftable and prudent:
state whether oppliuble UK AL¢ounling Siandard5 havL been followed. subjecl to any material departuffs
disclosed ond ¢xplained in the fJn41ncial statenients.
prepare the finwicial $￿eme￿(S on lh¢ goiii¥ Loncern b&sis unless li is inappropriate lo presume that the
harilable company will continu¢ in operation.
I'he trustees are responsible for keeping prop¢r a￿OUntIng records thai disclose with Yrthsonable ￿CuracY ￿ any time the
rinunLi#I position of the chariiable company and cnable ihcm to cnsuTe that th¢ financial qiaiemcnts comply with the
Companies ALI 20(16. They are also re%pon8ible for safe8uardin8 the ass¢ls of the lharitable Lomp#ny And hen¢¢ for
taking rea50nabE¢ Steps for the prevention and d¢i¢¢tion of fraud und ()ther trregularities.
This report has b¢¢n prepared lakbng adv￿14￿¢ of the small companies ¢x¢mption of Section 415A of the Companies
Act 2(X)6.
1.his T¢port was #pprove41 by the t*)ard of directors and trusie¢s on ...............
nd si￿ed on its beh8lf b)..
Signature..
Mr D8Vi
ayn#rd- Trnsltt

INDEPFNDENT EXAMINER'S REPORT
TO THF. TRUSTEF.S OF WILLAND PRE-SCH(K)L
I report to the ch8rhty truste￿ on my examination of the accounts of the company for the year ended l November 2024
which are set out on ￿g¢S 6 to 12.
Ruponsibllltles and bas1# of Teport
A% Ilie Lharity trusle¢s of Ihv comyaDy (and als4) its dIrel￿r$ for the purposes of Lompany lihwl you are responsible for
Ilie preparation of ihe aceou]lts ill aLcord&nce wtth the requirements of the Companies Aci 21M)6 {'the 2006 Acl'l.
Ilaving 8atisfied mys¢lf that the accounts of the eomp¥ny are not requtred to be audited under Part 16 of the 2006 Act
and are eligible for independent examination, I rewrf in r￿p¢¢I of my examination of YOUT company's accoiints as
earriLd out under seciion 14.$ of the Charitits ALI 2011 I'the 2011 Act'l. In corying out my ¢xamÉnatitsn I hrtve followed
Ihe DireL'tEons gEv¢n by the Charity Commission und¢T s¢¢Yion 14515llb) of th¢ 2011 ACL
Independent ex*minerfs st8lement
Since the company's gro*$ in¢ome exceeded £250.¢MI your ¢xomifter must b¢ 8 ￿mber of a W list¥d in section 145
I'the 2011 Aci. I conflrm that l am qualilicd io undcrtakc the exyminatton be¢4use l am a member ol'l'he Insiitute ol.
Chartered AcL4)untanls England and Walw whiLh is one of die listed bodi¢¥.
I have complded my examin*ion. I confirni that no matters have come to my alleftiion in conDwtion with the
examination ¥ivin8 me ¢aus¢ tt) believe lh￿ in any M￿er1&1 rtsW'.
accountin# records were n(Trt k¢pt in respeci of the company &8 required by seL'tion 386 of ih¢ 2006 Acl; OT
th¢ aLcounts do noi accord willi ih05e r￿¢￿d$., or
the ac¥ounls do nol Ltsmply with ihe acLounling Tequiremenis of section 196 of the 2(￿)6 Ad other than any
rryuiTem¢nt ihat the accounts give a 'true #nd fair vi¢w' whi¢li 1$ r)ot a matter copsidered as part oran
ex¥mination.' or
thc accounts have not bLYn prcp4wcd in &c￿rdanCe with the mcthods and prinLiplcs ol-thL Sraiement of
Recommended Practice for accounltng and reix)rting by charitie5. applicable to charlties preparing their accounts
in aLLiirdanLe wtth thi fiiiancial RLporting Sthndard upplyLable in thL UK And R¢publiL of IrL.18nd IFRS 1021.
I havc no Concerns &nd have come acro4s Iio other mattcrs in connection with thc examination to which attention should
be drdwn Lhi5 r¢porl in order to enable a proper understanding of thL' accouiits to ￿ rea¢hcd.
U k¥ntL ?
Mr5 M Hutthirtgj
Ap8l¢v$ Ll,P
Ch¥rtered AccoulltsRts
Tlvertoii
Devon
EXIO 6AA
E41
>2£

WILLAND PRE-S
HOOL
STATEMENT OF FtNANCIAL AcfiviTIES
ORPORATING INCOME AND EXPENDITI
YF.AR ENDF.
I NOVEMBER 2024
Unre8trided
Total
'roial
Income from
Charitable actlVLties
Grani income
tk)naiiuns
Investment ¥tivities
Total ineome
527.799
527.799
49¥,041
31.200
5(Kl
6.467
534,766
500
6.467
534.706
5.33.247
Expendtiure
C'haritable activiiies
CJovernanLe Los15
495.651
495,651
7.391
503.042
396,-312
6,722
41).I,U34
I'otal expelldtture
Nei incomc {exp¢nditt¢r¢l before tr8J)sfers
Transfer beNeen funds
Net rnoveinents in lunds
T<)ial funds br04Jghi fvrwaTd
Tovdl funds ￿led rOn¥￿d
-50.1.042
31.724
31.724
130,213
31.724
922,-1.37
954.061
31.724
922,-1.37
54,061
130.213
792,124

WILI.AND PRE-gCHOOL
SATIN
2024
Fixed assets.
Tangible fix￿ assets
Current &ssets
Debtors
Cd5h al bank and in hand
600,104
511.721
10
3.367
356.750
-360.117
416,500
Creditors.. amour*ts falling
due within one year
Net current lssets
Total 8ssets1¢5s ¢iirTent liabilities
6.160
353.957
954.061
410,616
922.-337
&85Qts
954.061
922.137
Unre%tricted flknds
RLsiriLled tiinds
954.061
922,337
954.(161
922.-lJ7
For the year ¢niled l November 2024 the company w45 entitled to exemplion fr()m audit under se¢tion 477 of the
Companie5 Act 2LNJ6 relaiing to Sn￿11 companie$.
DIr￿10T&. responsibilities..
The members have nol reqL¢ired the eompany to obtain an audit of its ￿￿Ounts for th¢ y¢ar in que¥tion in
cordanLe with 5eclEon 476:
lThc dir¢doTS acknowledue their responbibiltttes for complying Wlth th¢ r¢quirements of the Act with reypeth to
aLLOUlltrnu records and ihe PT¢paration tsf aLcounL8.
These a¢¢ounts have been prepared in acc(Jrdance with the provision5 applicable ro companies $ubj¢ct lo the small
companies. regimc.
The finaRcial statement% were approved and 8uihoris¢d for issue by the b(wd of directors on .
and %i¥ned on thetr
by..
. Mr David Maynard- In]stee
Company registrdtion number 06629805
The notes on pages 8 to 12 lorm p#rt of th¢se financial sthtanents.

WILLAND PRE-SCHOOL
NOTES TO TTrIE fiNANLIAL STATEMENI'S
YEAR ENDED I N
19) G¢n¢rnl inform*tlon and basis of pttp*rntlo
Willand Pre-school a private company limited by guorantee and does not have a share capital. The Company is
a regisi¢red charity IEJ Ln&iland within the Uniied Kin¥dom. Uie event ol'the Lharily bttn¥ up. the
liability in respect of the #uarante¢ is Itmi¢¢d to £1 per member of The charity.
Th¢ charity constitute5 a publiL benefit emity definL¥I by FRS 102. The financial 5t8ternents have been
prepared in diLordancc willi Accounting ond R¢wrtin¥ by Chartiies.. Staiement ol. Rel￿mmended PrdLliLe
appliLable to Lhariii¢s preparin&J their a¢counts in accordance with the Financial Reporting Standard applic&bl¢
in ihL UK and Republi¢ ()f Irelw)d (FR$ 102) ysgued on 16 July 2014 {os uwlated through Ilpdutc Bullctin I
published on 2 February 2016). the ChaTities A¢1 2011. the Companie8 Act 2￿() 8nd UK G£￿e￿IlY Accepted
Accounting Pr#ctÈc¢.
ie financial statements are pr¢poreJ on a going cortcern basis under ihe hisiorical cosi convention. modified to
include certain iiems at fair valiJL. 'llke finan¢ial siDtements are presenred in SEerlin8 which is the fu￿110￿41
curTeftCy of ihL charity and rounded to ih¢ rt￿1 £.
The significant accounting policies applied in the prepardiion of the￿ financial statements are sel out below.
These rK)li¢i¢s have been consislenily applied to all years presenteil unless otherwise stated.
Ibl Fund5
UnrLs(riLied funds are available fi)r use at the di8cretion of the irusiees in fvrth¢Tonee of the g¢n¢rnl objectives
ol'the ¢hariiv ntMI whrLh have noi b¥Yn de8i¥nated for other purwses.
(¢1 Intomt reeoRnltlo
All incoming resourees ar¢ included in the Statement of Financial Aciivities ISOFAI when the charity is legally
entitled io the inc()inc aft¢Y uny perfornianie ¢ondi(ions have bvvn mel. the llmount be measured reliablj, and
it IS Probable ihat the income will be ree¢ived.
For doll8tions to be rccognised the charity will hgve been notified of the amounts and the settlement dhte in
writing. Irther¢' are LY)llditions attached to the dgnation and thi8 rtquires a levcl ol'pertormuncc bcforc
entitlement can be obtsincd then income is deterred until those tondilions &re fully mct or the fulljlment of those
collditÈoris Is within the Control of the charity Aftd it is probabl¢ that they will be fulfilled.
No arnount is included in the fingncial statements for volunteer time in line with the SORP IFRS 102).
Income Irom government and other granis are recognised ai fair value when thL Lharity h&s entiilernenl after any
perfomwiLe condition5 h8ve been meL it is probable thai thL' income will be received and the amount ¢an be
nkasure(J reliabty. If entitlement is not met then these amounts are deferred.
Investment income is earned Ihrou¥h holdin8 a55ets for investment purpo5¢5. It includes interest. Where it is not
practicable to identify investment rnanagement ¢osts incurred within a s¢herne with reawnable accuracy the
nvestment income i.s r¢ptsrt¢d nei of the$e Los1S. It is included when the #mo￿t can be n￿aSured reliabty.
Intertst income is rccognis¢d using th¢ etT¢ciive iniwEst method.

AND PRF.-SCH
NOTE.S TO'n4E FINANCIAL s rA￿.mENTs
YEAR ENDED I NOVEMBER 2024
Id) F.IptndSturt reeognition
All ¢xpenditure is ￿tsUn(e￿ for on an accnjals b&4is and h&4 been c1&85hfied under headsngs that aggregate all
costs related io the Lxtegory. Exp¢nditure 15 r¢cognised where there is a legal or constTUCtive Oblig￿lon ti) make
payments io ihird parti￿ it ts probable thot the settlemeni will b¢ requird and the all￿nI of the obligation can
be measured reliably. It 15 Categorised und¢r the following headings..
Eypenditure on charithble tteiivities:
Govemttnce cosls
Irr￿0Verable VAT is chargd an expense against the aciivity for whiLh expendilur¢ arose.
(h) T¥ngible fixe41 a$gets
Tllngible tixed &$8ets are stated at cost (or detmed co$1> or valuation les5 accyrnulated depreciation and
gcLumula¢ed irnpa1rn￿nf losses. C051 includ¢5 costs directly ￿tribU￿ble to making the asset capable or
operdtinbl ￿ Illtended.
DepTCC141tion is provided on all thngible fixd as8eL%. at rdt¢$ calculated to write off ihe C4)sL less estimated
r¢sidual value, ot'each &*sel lin a ¥y51cmatiL basts ov¢r its expeited u%elul lifc &8 1()Ilvws.'
Office equipment
25 /0 reduein8 balan¢e
Furniture and equipmeni
250/0 reducing bulanco
ComputeT8
-1 yeaT8 8ITaighi line
No depreciation been provided on the new buildiii& play arei porch and qh¢d included whihin freehold
prop¢rty.
{k) Investmtnti
cU￿ent asset investtnenrs are short temi highly liquid investments fynd are held at fair value. These includ¢ c85h
on deposit and cash quiv81ent5 with a mwlurity of less than one year.
Im) Debtor5 creditors r¢ttlvAble I ￿￿ble wllhln one year
Debtors and crediior8 with no 5tthed Inte￿￿1 rnt¢ and rec¢ivabl¢ or payable wiihin one year are record¢4181
transaLlion price. Any lo55Qs arising from impalm￿nI are reLL)Wi5ed irt expenditure.
{%) Cayh
Cash and cash equivalents are basic fIn￿rial assets and include cash in hand. dep)sits hcld ai call with banks,
other short-iemi liquid investments with nriginal maturities of Ihfee month5 Trr le55. and bank overdrafts.
(ul Ernploy¢¢ benefits
Th¢ Lhc1rity opeTatL5 a defEn¢d ¢ontrtbution plan for the benefrt ol. its. employees. Contribulion5 are expensed &$
they become payabl¢.
(v} Tai
The Lharity is an exempi charity within the meanin¥ of Schedule 3 of tjie Charilies A¢t 2011 and is considered to
pass the tests sei out in Paragraph I Schedul¢ 6 Finan¢¢ A¢1 2010 and iherefore i( meets the definition of a
chariiable company for UK Lorpor8lion purposes.

10
WILLAND PRE-SCHOOL
NOTf.s TO THF. FINANCIAL s'fA TEMENTS
YEAR LND
t) l NOVEMBER 2024
Charit#ble activities
2024
nres
Pre Sch(x)I fees
Nthrsery education wt
247.6.11
280.168
527.799
247.631
280,168
270.488
227,553
498,041
Gr&nt in¢or
2024
2023
Unresiricied
Tot¥1
I'oral
31,200
Willand PC- %ection 106 Grant
Donations
Un stri
Donations
500
500
Resour¢e$ expended
20
Ch#ritable
Goveniance
Total
Toial
Wages
Troining costs
Rent
Water char8¢5
Light alld he4t
Insurnnce
Repairs und renewals
Consumables equipment
Clearting and hygiene
E)¢prcciation
T¢lephone
Printin& postage and siationery
Ac¢oJntancy
Independent examinaiion fee
PaJTtsII and bookkeepin
Pft)fessional fees
Advertising
subscription
Blink Charges
Lhildren's refreshment
S¥hool dinners
Sundry expenses
Outings
s on disposal of fixed asset
356,462
046
l..fOO
3,675
6,747
1257
19.305
9,879
4,708
356.462
(A6
1.51)0
-3,673
6,747
1,257
19.-305
9.879
4,708
318,713
2,212
1.500
6,295
1.-156
21.504
14.679
2.128
4.204
843
1.177
1.314
708
1.708
1.177
629
1,248
672
1,821
1,991
1.803
887
623
7.181
9.600
1,275
218
1,314
708
1,708
1,210
908
376
544
522
7.102
-$44
522
7.102
13.000
1,929
1,929
461
58.8116
461
-f 8.886
495651
7..191
403 034

WILLAND PRE-
NOTES TO THE FINANCIAL ST'ATEMEN
YEA
VEM
24
I rustees remuneration and
rc*imbuTsed expenses
2024
202
Twsi¢es remwierntion
Trustees expenses
Wages salaries
Wug¢$ salaries
SoLiul wurity ¢05t
P¢nsion
335.890
15.084
.102,099
11,624
4,990
-318 713
356.462
Av¢rnge numb¢r of employees
22
24
There are no emplo￿ with emolumtnt5 above £60000
Fixed a8sets- gssets used by chariry
Furniture
and
Fieehold
PT
Office
2024
At 2 November 2023
AddLYl
SLrapped
At l Nov¢mber 2024
499.798
1.36.0()8
58.886
160
41.057
18.368
6.336
778
547.-351
155.444
$8.¥86
177.010
160
59.625
7.114
64.3.909
At 2 N()vember 2023
Charge for the year
At l November 2024
155
29.9()3
5,$72
7.18
156
37.3.39
At l November 2024
fj77010
804
At l November 2023
499 798
764
10.
Debtors
Othei d¢btors

12
WILLAND PRE-SCHOOL
YEAR ENDED I NOVEMBER 2024
Creditors.. AmouTts falling due within year
024
2023
Trade creditors
OiheT crediiors
Accr￿1$ and deferred ineome
1.649
2.341
2.170
6.160
2.050
1,664
2.170
-5.884
12.
Related Pany Transactions
There were no related PATty tranwtiOn5 during the ye4r.