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 befv￿en 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 acc￿anCe with Ihe con5titutK)n of the Preschool
Leaming Alliance.
Our aims are lo provide ¢hildren wrth the basi¢ leaming skills reQui￿d 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 leav￿5 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 befr￿en Mr Chris Williams, He¥dte8¢her of Wesl
Dean P￿rnary 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 fa￿de, decking a￿a. intemal krtchen
configuration and ad￿￿On 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 fv￿1 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 figU￿S 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 te￿5 of a voluntary contribution which would
go directly into preschool resour￿$. P8renl contributions across the 18tter end of the financial year totslled £128.35
and will be a continued option next year. The private lees were reviewed in March 2024 and set to ncrease from
September 2024, with a 15tsh Increase across the board. The private fees have not been reviewed during this
financial year. The committee remains mindful ol the p￿4choOl'S commitment lo provide affordable Earty Years
provision to the local community and carehjl considerabon was taken lo ensure fees remain well belcth those of
private nurseries or similar preschools in the area. However. the general rising costs le.g. renvresourcesl
ulilitieslNLW). combined wrth 8 drop in role numbers. we need to tt)nsidtrr an approach which dis¢rimin3le8
be￿een 213 year old ¢hildren.
11 continu8$ lo be importsnt Ihal lh& Commrttee rai$&s it$ profile 7•rithin th$ pa￿nI ¢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 addrt￿Tral 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 pa￿nt elected CLrnittee. wth vdunteers LEing ekded key po%t*M by committee
members.
None of the Trustees have any benefick71 inte￿t in the company. ￿1 of the Tnjslees are 01 th9 ttjmpany
and guarantee to cx)ntritr*Jte £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 C￿panY 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
un￿tricted
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 eX￿ndItur￿ 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 a￿lit 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 coMp￿ng with the requiremenls of the Companies Act 2W6
th respect lo a￿u￿ting records and the Pfeparation of financial ststements.
The member5 have not required the company to c*rtain an a￿￿11 ￿ its statements for th8 year in qu&stion in
accordan￿ with Sect￿ 476.
These financial statements have been prepared in accordance the provls*)ns a￿l¢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 p￿pared 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 prepa￿d 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¥$.
1A In¢ome
Income is recognised when the Charity is legal￿ entrfed lo il after any perforniance condrtions have been
met, the amounts can be measured reliabty. and il is probable Ihat income will be received.
Cash donations are recognised on receipt. Other donations a￿ Tecognised once the Charity has been nots'fied
of the donation. unless perfomiance conditions require deferral of the amount. Income tax recoverable in
relalK)n to donations TeceNed Under GrfIA*J or deeds of o)venant is rec4)gnised at Ihe lime of the donation.
1.S Expendlture
Expenditure is recognised once there is a legal or constructNe obligation to transfer èconomic benefit to 8
third party, rt is probable that 8 transfer of economic benefrts ￿11 be required in settlement, and the amount of
the obligation can be measured reliabty.
Expenditure is classified by aclivity. The costs of each aclivity a￿ made up of the total of dIr￿t costs and
shared costs. including support costs invofved in undertaking each activity. Direct costs attributable to a single
activity 8re 3lloc3led directy 19 that activity. Shared c05t5 which contribute to rnore than one acbvity and
support costs which a￿ not attiibutable tts a single activrty are apporboned between those aCtiVrt￿S on a basis
consistent wrth the use of resources. Central staff costs are allocated on the basis of time spent, and
depreuation charges are allocated on the porb.on of the asset's use.
AJI expendrture is accounteil for on an accruals basis and indudes altributabk VAT.
Governance costs are those 8ssori81ed 7*Ath (x)n$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 •$¥•ts
At each reporting end dale, the Chanty ￿vIewS the carying amounts ol its tangible assets to detemine
whether there is any indication that those assets have suffered an impaimient loss. 11 any such Ind￿atIOn
exists, the recoverable arnount of the asset is esbmated in order to delermine the extent of the impaiment
108$ 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 p￿SeThI 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 liabil￿S 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
tranSact￿Th 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 r￿n1￿ 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 contribUt￿n 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 p￿ChOol
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 b￿uSe 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 Uh￿StriC1￿￿ 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-