Charity reglstratlon number 1143896 Company wistration number 07195148 (England and Walesl WEST DEAN PRESCHOOL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
WEST DEAN PRESCHOOL LEGAL AND ADMINISTRATIVE INFORMATION Trustees MrADa¥S MsAJ C H8n8n Ms M N G Colchesier Ms S L McNalty Ms C Mason Ms S Saarinen Ms A Stevenson (Appointed 6 November 20241 (Appointed 6 November 20241 (Appointed 6 Novernber 20241 S•erètsry Ms AC Shopland Charlty number 1143896 Company number 07195148 Prlnclyl addres¥ West Dean West Sussex Chi¢he$ier P018 ORJ Regl•tered offlce West Dean West Sussex Chichesttrr P018 ORJ Independent examlner Jordan Abbolt BSCACA Carpenter Box Piper House 4 Dukes Court Bognor Road Chi¢hesler West Sussex P0198FX
WEST DEAN PRESCHOOL CONTENTS Pagè Trustees, report Independent examiners report Statement of financial activities B81an¢e sheet Notes lo the financial stslem*nl$ 8-14
WEST DEAN PRESCHOOL TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees present their report and ffinancjal ststements for the year ended 31 August 2025. The financial ststements have been prepared in accordance vAth the 8ccounb.ng poliryes sel out in note 1 to the financial statements and ¢x)mpty %4Mh the Charitys Memorandum and Artides of Association, the Companies Act 2006 and Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191". Objectives and activities The chanty's objects are to introducè chlldren befven 2.5 and 5 yea(s okj lo basic leaming skils In a $afe and enjoyable environment, prior to them entering mainslream education. The policies adopted in fiJrtheranrE of these objects a in accanCe with Ihe con5titutK)n of the Preschool Leaming Alliance. Our aims are lo provide ¢hildren wrth the basi¢ leaming skills reQuid lo inleiad wrth their petris, also lo provide a stable foundation upon whth they can build on once in mainstream education. Our pieschool has strong links with the local primary school and we lulty support any opportunity to assist Ihe school in lun&raising events as well as preschool specrtic ventures. Public benefjt The Trustees have paid due regard to guidance issued by the Charity Commission In deddlng what actlvitles the Charity shoul(J undertake.
WEST DEAN PRESCHOOL TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Achievements and perfomance Significant activities and achievements againsl objectives Staffing and finance The Autumn terrn 2024 was an extremety quiel start wth onty 14 thildren on role and session fulfiknent rale of 39%. Thi5 was a considerable drop from the Summer 2024 at 71.9% and due to the exft of seven school leav5 8nd Iwo mid-term transfers, with no feal Wa"ng list ready to fill the gaps. However. these lowei numbers enabled us tts continue to work with just three members in Ihe slaffing leam as attendance demand did not require more than two staff in per day and numbers were capped al 13 daity. As the year progressed, numbers remained low, increasing to a session fulfilment rate ol onfy 54.8°k al the end ol the academic year. For much of the year. certain days were exceptionalty quiet, rneaning that finances were merety breaking even on staffing costs alone on these days. The profit and loss report demon51r8tes a £12k loss over Ihe course of the academic year. The Autumn 2024 eslimales payment actualty lalls Into the 2023-24 ffinanaal year, meaning that the Autumn 2025 estsmates would ordinanly have fallen into the 2024-25 financial year. However, due to a change in the structure of the funding payments, the Autumn 2025 estimates are now paid in Ihe correcl corresponding finanaal year. meaning that the profit and loss for 2024-25 is subsequenlty missing around £S.Sk worlh of income. A more accurate representation ol the year is a loss of £6.5k and is due to the fact that staffing ojsts remain fixed IcArca £50kl whilst income was drasts'cally reduced Icirca £49kl. This year was 8 very stable one with regards lo staffing. Eaty years educator. Lola Purton. w85 able lo incre88e her hour$ to thrèe days pÈr week for the duration of the year, whi¢h ha$ Supported h&r in feeling a well-&$tabli$hèd member ol the team and Increased knovAedge ol the day lo day njnning of the preschool. Luciè Davies worked a three-day week in setting, wrth a management day in place on Wednesdays. Leah Stanford continued in her role as Deputy and SENCO, working four days in serting. Leah Stanford continues to work on Stage 3 and 4 01 the development plan set in place for managerial development and has provided the team with knowsedgeable support and direction wrth regards lo SEND information. Bulldlng plan• Discussions began in previous years regardin9 the polential for improving the building or location of the preschool. Al the beginning of the year. several meetings had been held befren Mr Chris Williams, He¥dte8¢her of Wesl Dean Prnary School, Mr lan Graham, Head of $1 Dean Eslate. Luue Davies and members of the Committe&. A lew solutions had been discussed. one being a potential relocation further onto the school site. West Dean Estate then kindty paid lor some Inrtial architectural drawngs to be produced as potential space solutions. However, the raising ol funds for this would pose a huge challenge. West Dean Estate Ihen proposed a second sile within the village and the 5tsff team along wrth key members ol the Commrtlee visiled the sile lo asses5 Potents'al. The building itsef was not SUlt8ble as it Was. so discvssions were had about potenlial change5 and devdopmenl lo m8ke il u$8ble. Unfortunalety, the build ¢o$ts to Wesl Dean E$lale woukl mean 8 2000QA in¢ie8$e in rental Costs for the prèschool And is th8relore simpty not a viablè option. It has therefore trn decidèd th8t ojrrènt availablè monies will be put towards Improving the current building. induding the front fade, decking aa. intemal krtchen configuration and adOn ol a proper staff officelrest room. Sustalnablllty plans Throughout this academic year. the altendance dats has been extremety low. Earty in the year. a survey was conducted with current, pasl and potential lfrom the primary school) parenls to lry and ascertain ch'ldcare need and whether there was Potential or capabilty for Ihe preschool lo fv1 this requirement. Discussions have been held amongst the committee, considenng the extension of opening htsuts tts better CAter for some working families, although this wll not extend to full day care hours. At the end of the Summei 2025, an application was made to the West Sussex Funding team to extend funded hours lo 30 hours per week and opening hours which will be fee paying. We have not yet received a deasion to the application. Staff recrulthient With consideration being given to longer opening hours. it wil be necessary to employ further staff. nol just to fulfil any increase in demand to open lo full rapacty of 17 thildren per day. but also to cA)ver any lunchbreaks required due to longei staff working hours. Ratio requirement5 stipulated in the Early Years Framework differ b85ed on whether there are 2 tsr 3 qualthed members of staff in setting. Wlh onty 2 staff wuired in ratio, any lunchtime covei will also need to be fulty qualified. Wrth 3 staff required in ratb). lunchtime cover can be fuffiled by an unqualified member of staff. The recruthent Pr(S$ will begin eaty in the Autumn 2025 terni.
WEST DEAN PRESCHOOL TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Funding and voluntary charges The preschool is largety onty able to survive because it is a charity. and that controls some of the fixed costs. The higher funding rate for FE funded 2 ye8r olds has actualty improved some income. as thus far. the preschool has not h8rged a drfferent rate for 2 year old5. de5Prte the higher staffing ratios. therefore eaming rnore pei hour for funded two year olds than we do lor fee paying children. In reality though, not many of our 2 year olds actually qualify for the working famity funding, which raises the questions as to whelher our fee charges should be more lor 2 year olds to account for higher staff ratios. The 30 hour FE scheme now provides an hourly rate that is quite dosely in line with our own rates, and these fee paying figUS need to be considered in order lo better meet costs. I parent5 this year have opled in lo paying ihe minimal contribution for snack fees. resulting n an addrtional £1.156.84 income. The opty'on was also given lo'overpay invoirEs in te5 of a voluntary contribution which would go directly into preschool resour$. P8renl contributions across the 18tter end of the financial year totslled £128.35 and will be a continued option next year. The private lees were reviewed in March 2024 and set to ncrease from September 2024, with a 15tsh Increase across the board. The private fees have not been reviewed during this financial year. The committee remains mindful ol the p4choOl'S commitment lo provide affordable Earty Years provision to the local community and carehjl considerabon was taken lo ensure fees remain well belcth those of private nurseries or similar preschools in the area. However. the general rising costs le.g. renvresourcesl ulilitieslNLW). combined wrth 8 drop in role numbers. we need to tt)nsidtrr an approach which dis¢rimin3le8 beeen 213 year old ¢hildren. 11 continu8$ lo be importsnt Ihal lh& Commrttee rai$&s it$ profile 7•rithin th$ panI ¢ommunity, inviting new memb&r$ to be Involve¢J in fundraisin9 activrties and future proofing the Commrttee lor the coming years. In practical terms, preschool Is a 'committee run, charity pre-school.. The committee is Ihe employer, it provides the trustee$ ol the registered charity and the directors of the limiled company. Flnanclal revlew Res6ryes policy It is the policy of the Charity Ihal unre$trKted fundg which have not been designated for a $pecific use Should be maintained 81 a level equivalent io between Ihw and Six montt)'$ expenditure. The reserve$ held 8$ 8131 Au9U$t 2025 was £62,737, this is line wth thè Charity's policy. The Trustees consider th81 rèserves at this lèvel will ensure that, in the event of a significant drop in funding. they wll be able to continue the Charty's current activities while consideration is given to ways in which addrtTral funds may be raised. This level of reserves has been maintained throughout the year. M8jorrisks The Trustees have assessed the major risks lo which the Charity is exposed, and are satisffied that systems are in place to mitigate exposure to the major risks. Structure, governance and management The Charity is a company limrted by guarantee incorporaled under the Companles Acl 2Crf)6 on 18 March 2010 and is a registered charity (number 11438961. The Trustees. who are also the direclors for the purpose of company law. and who held office during the year and up lo the date of signalure ol Ihe financial slalements were as foll¢)ws'. MrA Davies MsAJCHanan Ms M N G Colchester Ms S L McNally Ms M Maclean Ms C Mason Ms S Saaiinen Ms A Stevenson (Resigned 11 February 20261 (Appointed 6 November 20241 (Appointed 6 November 20241 (Appointed 6 November 2024
WEST DEAN PRESCHOOL TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 R8cnJilm8nt8rJd 8pw)intm8nt of Imstees The charity is run by a pant elected CLrnittee. wth vdunteers LEing ekded key po%tM by committee members. None of the Trustees have any benefick71 intet in the company. 1 of the Tnjslees are 01 th9 ttjmpany and guarantee to cx)ntritrJte £1 in Ihe event of a vAThJing up. On behaifoflhe board of Tmstees MsSLMcNa Trustee
WEST DEAN PRESCHOOL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST DEAN PRESCHOOL I report to the Trustees on my examination of the financial statements of West Dean Preschool (the Charity) for the year ended 31 August 2025. Responsibilitl8s and basis ol report As the Trustees of the Charity land also its direcloTs for the purposes of CpanY lawl you are responsible for the preparation of the )Inanrial ststements in accordance with the requirements of the Companies Act 20(fj (the 2006 Act). Having satisfied mysell that the finanual ststements ol the Charity are not required to be audit&J under Part 16 of the 2006 Act and are eligible for independent examinat¥)n, l port in respect of my examination of the Charity's financial slalements carried out under section 145 of the Charities Act 2011 Ithe 2011 Act). In carrying out my examination I have followed all the applicable Direc1$ given by Ihe Charity Commission under section 1451Sllbl of the 2011 Act. Independgnt ¢xamIn¥¥ Slaigment I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe thal in any malerial respect.. Accounting records were not kèpt in rèspect of thè Charity as r¢quiret1 by $*th"on 386 of the 2006 Act,. or the financial 5tstements do not accord wrth those records.. or the financial statements do not compty wrth the accounting requirements of section 396 of the 20C6 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.. or th• financial statements have nol been prepared in a¢cordan¢e with lh& methods and prin¢lpl8s of the Statement of Recommended Practice for accounling and reporting by charrties applicable to charities preparing their accounts in accordance wilh the Finanaal Reporting Standard applicable in the UK aThJ Republic of Ireland IFRS 1021. I have no ncernS and have ¢ome 8eAo8s no other matters in Connection with ihe examination to which allenlion Should be drawn in this report in order lo ¥nable a proper understsnding of the fin8ntyal stslemenls lo bo reached. Jordan Abbott 8Sc ACA Carpenter Box Piper House 4 Dukes Court Bognor Road Chichester Wesl Sussex P0198FX Dated.. 2 Juty 2026
WEST DEAN PRESCHOOL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 untricted funds 2025 Unrestricted funds 2024 Notes Income from: Donations and legacies Ch8ritsble activities Investments 1,012 55.036 632 1,665 65.165 57S Total Income 56,680 67,40S Charitsble activities 62.499 65.409 N•1 In¢om•ll•xp¢ndllur•l •nd mov¢m¥nt In fund8 15,8191 1,996 R*¢on¢lllatlon ol fund•: Fund balances at 1 September 2024 68.556 68.560 Fund balonce• at 31 Augult 2025 82.737 68.556 The statement of financial activities includes al gains and108ses Tecognised in ihe year. All income and expenditure derive from continuing activities. Thè sl8lèmenl ol financial activlties also ¢wpli&$ with the requirem&nls for an in¢om¥ and eXndItur 8¢¢ounl under th8 CompaniesA¢t 2006.
WEST DEAN PRESCHOOL BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Notes Fixed assets Tangible assets 10 124 Currènt assèts Debtors Cash at bank and in hand 11 1.973 69.652 1,738 79,810 71.625 81.548 Cyeditors: amounts falling duè wolhln one yoar 12 8.888 13,116 Net current assets 62.737 68.432 Totsl assets less current liabilities 62,737 68,556 The fvnd5 of tho Charity Unrestricted fund5 62.737 68,556 The company is enliued to Ihe exempti frrmn the alit wimrerwrt (x)nlaiwl in seclk)n 477 d the Companies Act 20(, the year en(led 31 August 2025. The diroclors aCknO¥edge thoir responsibilities for coMpng with the requiremenls of the Companies Act 2W6 th respect lo auting records and the Pfeparation of financial ststements. The member5 have not required the company to crtain an a11 its statements for th8 year in qu&stion in accordan with Sect 476. These financial statements have been prepared in accordance the provls)ns al¢able to companies subject to the small companies regime. s4 l Jufte IL ndal statefflBnts w8re aFproYed ty Ihe Trustees cffl ......................... Ms Tru$ L McNally Company registration numb8r 07195148 IErvJland and Vlalasl
WEST DEAN PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies Charity inforrnation Wesl Dean Preschool Is a private company limited by guarantee incorporated in England and Wales. The gistered Offi is West Dean. West Sussex. ChKhester. P018 ORJ. 1.1 Accounting convention The financial statements have been ppared in accordance wth the Charity's Memorandum and Artides of Association. the Cornpanies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191" The Charity is a Public Benefit Enbty as defined by FRS 102. The financial statements are prepad in steding, which is the funclional ¢urren¢y of the Charity. Monètary amounts in these financial statements are rounded lo the nearest £. The financial statements have been Prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Golng ¢on¢¥m At the time of approving Ihe finanaal ststements. the Trustees have a asonable expectation that the Charity has adequate resources lo continue in operational exislence for the foreseeable future. Thu5 the Trustees ¢ODtinue to adopt the going concem ba8is of accounling in preparing the finanrial staternents. 1.3 Charttable funds Unrèstricted fiJnd$ are available lof u$& al the dis¢rotion of the Tw$le&$ In fvrther8n¢e of their charitable obl8ctlv¥$. 1A In¢ome Income is recognised when the Charity is legal entrfed lo il after any perforniance condrtions have been met, the amounts can be measured reliabty. and il is probable Ihat income will be received. Cash donations are recognised on receipt. Other donations a Tecognised once the Charity has been nots'fied of the donation. unless perfomiance conditions require deferral of the amount. Income tax recoverable in relalK)n to donations TeceNed Under GrfIAJ or deeds of o)venant is rec4)gnised at Ihe lime of the donation. 1.S Expendlture Expenditure is recognised once there is a legal or constructNe obligation to transfer èconomic benefit to 8 third party, rt is probable that 8 transfer of economic benefrts 11 be required in settlement, and the amount of the obligation can be measured reliabty. Expenditure is classified by aclivity. The costs of each aclivity a made up of the total of dIrt costs and shared costs. including support costs invofved in undertaking each activity. Direct costs attributable to a single activity 8re 3lloc3led directy 19 that activity. Shared c05t5 which contribute to rnore than one acbvity and support costs which a not attiibutable tts a single activrty are apporboned between those aCtiVrtS on a basis consistent wrth the use of resources. Central staff costs are allocated on the basis of time spent, and depreuation charges are allocated on the porb.on of the asset's use. AJI expendrture is accounteil for on an accruals basis and indudes altributabk VAT. Governance costs are those 8ssori81ed 7Ath (x)n$tttution81 and stalutory requirements.
WEST DEAN PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢coun¢ing policies (Continuedl 1.6 Tanglble flxed assets Tangible frAed assets are initialty rneasured 8t cosl 8nd subsequentty rT*asured 8t cost 01 valuation, net of depreciation and any impairment105ses. Depreciabon is recognised so as to vmie off the cosl or valuation of asset5 les5 their residual value5 over their useful lives on the lollowing bases.. Plant and machinery Fixtures, fittings & equipmenl 5 year5 5traighl line 3 years straight line The gain or Ioss 8ri$ing on the disposal of an a$sel 1$ detemined 4$ the differen¢e between th8 sale proceeds and thè carrying valuè of thè Asset, ana 1$ recognised in thè slatèmènt of financial activities. 1.7 Imp•lm•nt of Ilxtrd •$¥•ts At each reporting end dale, the Chanty vIewS the carying amounts ol its tangible assets to detemine whether there is any indication that those assets have suffered an impaimient loss. 11 any such IndatIOn exists, the recoverable arnount of the asset is esbmated in order to delermine the extent of the impaiment 108$ lil any). 1.8 Ca8h and cash equlvalents C8sh and cash equivalents include cash In hand, deposrts held al call wlth banks, other short-terrn Ilquld investments with original matunties ol three monlhs or less, and bank overdrafts. Bank overdrafts a shown within borrowngs in ojrrent liabilities. 1.9 Flnanclal Instruments The Charity has elected to app Ihe provisions of Section 11 '8asic Financial Instruments. and Sectlon 12 'Other Finanaal Instrumenls Issues, of FRS 102 to all of its finanaal instruments. Financial inslruments are recognised in the Charws balance sheet when Ihe Charity becomes party to the ¢onlr8¢tU81 provisions of the instrumeni. Flnancial assets and liabilrties are offset. wrth the nel amounts presented in the financial statements, when there is a legally enforceable right to set off Ihe recognised amounts and there is an Intentson to settle on a net basis or to realise (he asset and setue the liabilty simumaneousty. Baslc financlal assets Basic finanaal assets, whth indude debtors and cash and bank balances, are initially measured at transaction price Induding transaction costs and are subsequenty carried at amortised cost using the effective interest method unless the arrangement constilules a financing transaclion. where the Iransaction is measured at the pSeThI value ol Ihe Ivlvre receipts discounted at a market rate of inte$t. Finanaal assets classified as receivable wthin one yeaf are not amortised.
WEST DEAN PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 A¢coun¢ing policies (Continuedl Baslc flnanclal Ilabllltl•s B8sic financial liabilities. including crediti)rs and bank loans are initwlty recognised at transaction pri unless the arrangement con5btutes a ffinanong transaction. vthere the debt in5ttument 15 measured at the present value ol the future payments discounted at a market rate of interest. Financial liabilS classified as payable wbthin one year are not amortised. Debt instruments are sub5equentty carried at amortised c4JsI. using the effective Inte$t rate method. Trade creditor5 are obligations to pay for good$ or sèrvices that have been acquired in the ordinary course of operations Irom suppliers. Amounts payable afe cjassthed as current liabilities il payment is due within one year or less. If not, they are presented as non-current liabilib"es. Trade creditors are recognised inthally at tranSactTh price and subsequentty measured at amortised cost using the effective interest method. Dfrrncognition ol financifil liabilities Flnancial liabilibe$ are ¢ere¢ognised when the Charlty'$ ntraCtUal obligation$ expire or are dlscharged or cancelled. 1.10 Employee benefit8 The cost of any holiday &nlrflemenl is rn1 in th& period in whi¢h th& ¥mploy¥e'$ servths a received. Termination beneffts a recognised immediatety as an expense when the Charty is demonstrably cornmrtted lo terminate the employment of an employee or to provide terminalion beneffts. 1.11 R•iir•moni hntrfits Payments to defined contribUtn retiremenl benefft schemes are charged as an expense as they fall due. Income from donallon• and legacle8 Un$trt¢1*1 funds 2025 Unmtrl¢ted funds 2024 Donations and grft$ 1,012 1,665 Income from charltable acllvltles Unrestrfcted funds 2025 Unrestrlcted funds 2024 Charitable Activity School fees 55,036 65,165 10-
WEST DEAN PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from investments Unrejtricted Unrejtricted funds funds 2025 2024 Interest receivable 632 575 Charltable actlvltle8 Pr¢$¢hool pChOol chlld ¢arg chlld carg 2025 2024 Staff costs Depreciation and impaimienl Rent Rates Insurance Llghl and heat Repairs and rnainlenance Cleaning Toys. books and unrforms Printing, stationary and postage Telephone Computer costs Bookkeeping Sundry expenses Staff training and subscriptions 50,981 124 53,203 503 1,200 329 1.693 745 74 424 603 286 867 15 430 1.731 339 1,876 807 191 291 1,533 351 919 135 313 874 613 59,947 62,74S Share of governance costs (see note 61 2,552 62.499 65.409 11
WEST DEAN PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Support costs Support Govèmance costs costs 2025 2024 Independent ex8minalion Legal and professional 1.522 1,030 1.522 1,030 1.320 1,344 2.552 2,552 2,664 Analysed beNveen Chantable activi$ 2,552 2,552 TruotoeB None ol the Trustees receNed any remuneration or beneffts from the Charity during the year. Employ¢•$ The average monthty number of employees during the year was-. 2025 Number 2024 Number Employment co8t8 2025 2024 Wages and salarfes Other pension ¢o$ts 50,096 885 52,266 937 50,981 53,203 There were no employees whose annual rernuneratsjn was more th8n £60.IJOO. R•munèratlon ol k•y manag•m•nt p•rnonn•l The remunerats'on of key management personnel is as follryws. 2025 2024 Aggregate compensation 19.659 24.321 Taxatlon The charity 15 exempt from taxation on its activibes buSe all rts in¢x)rne is applied for ¢harit8ble purposes. 12-
WEST DEAN PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 10 Tangible fixed assets Plant and machinery Flxture5, frttings & equipment Total Cost At 1 September 2024 Disposals 13.985 11.3411 1.390 14001 15.375 11,7411 At 31 August 2025 12.644 990 13,634 Depreciation and impainnent At 1 September 2024 Depreci8tion charged in the year Eliminated in respect ol disposals 13.861 124 {1.3411 1,390 15,251 124 11,7411 14001 At 31 August 2025 12.644 990 13,634 Carrylng amount At 31 August 2025 At 31 August 2024 124 124 11 0•btor• 2025 2024 Amounts lalllng du• wlthln on• y•ar: Prepayments and accrued income 1.973 1,738 12 Credltor8'. amounts lalllng due wbthln on• year 2025 2024 Note8 Other taxation and social security Deferred income Trade creditors Accruals and deferred income 766 S,481 168 2.473 2.068 7,554 35 3,459 13 8.888 13.116 13 Deferred Income 2025 2024 Other deferred income 5.481 7,554 Deferred income 15 incJuded in the finanrial slalements as follows: 13-
WEST DEAN PRESCHOOL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 13 Defgrred incorn? (Continuedl 2025 2024 Deferred income is induded wthin.. Current liabilities 5.481 7,554 Movements in the year". Deferred income at 1 September 2024 Released from previous periods Resource5 deferred in the year 7.554 17.5541 5.481 6.624 8,484 17,5541 Deferred incom¥ 8131 Aygusl 2025 5.481 7,554 14 Unre8trScted funds The unrestricted fvnds of the chafity comprise the unexpende(I balances of donations and grants which 8re not Subject lo specific condition5 by donors and grantors as to how they may be used. These include ¥$ign8l•d lund$ whi¢h havè been sol asvJ¢ out ol UhStriC1 lund$ by lh* tw$l•es for $p¥¢ifi¢ purpo$•s. At1 S•pt•mber 2024 Ineomlng re8ource8 Re8ourc•8 At 31 Augu8t oxponded 2025 General funds 68.556 56,680 162,4991 62,737 Provlou8 yèar: At1 S•pt•mber 2023 Ineomlng re8ource8 R••ourc•• At 31 August •xpond•d 2024 General funds 88.560 67.405 165.4091 68.556 15 Related paity trangactlons The spouse of Andrew Davies. a trustee. is an employee of West Dean Presthool. This employee received remuneration of £19.268 in the year and was employed in line wth normal market temis. The trustee took no part in the décision of hei efflploymenl, as sh8 was already employed by the charity pnor to his appointment. 14-