## **BIRDHAM PRE-SCHOOL**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED**
## **31 AUGUST 2025**
**REGISTERED CHARITY NUMBER 1154415**
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **INDEX**
||**Page**|
|---|---|
|**Charity information**|**1**|
|**Trustees’ annual report**|**2**|
|**Independent examiner’s report**|**4**|
|**Statement of financial activities**|**5**|
|**Balance sheet**|**6**|
|**Accounting policies**|**7**|
|**Notes to the financial statements**|**9**|
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **CHARITY INFORMATION**
## **Trustees**
Mrs P Warren Chair (appointed 6 March 2025) Mrs C Otelea Dadds (appointed 16 October 2025) Mrs E Cheshire Mr R Gubbins (appointed 6 March 2026) Mrs R Fogden (appointed 6 March 2026) Miss L Spandley (appointed 6 March 2026)
## **Principal office**
Early Years Lodge Crooked Lane Birdham West Sussex PO20 7HB
**Registered charity number** 1154415
## **Independent examiner**
Katie Wilson FCA Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY
**Page 1**
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **TRUSTEES’ ANNUAL REPORT**
The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
Birdham Pre-school is governed by the Pre-School Learning Alliance Model CIO Constitution adopted in October 2013.
The trustees (as outlined on page one) are appointed by election at the annual general meeting or to fill vacancies as necessary. Prospective trustees are introduced to the committee and interviewed in order to ascertain whether or not they are able to fulfil the role. If the board of trustees agrees to the appointment, the new addition is offered information and advice on how to fulfil their duties.
New trustees are invited to sit in on committee meetings and are advised to read the Charity Commissions guidance ‘The Essential Trustee’ prior to taking up appointment.
The board of trustees meets as and when required and votes as a committee on matters arising at those meetings. However, important matters are always reviewed by the trustees as a whole.
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in - lace to provide reasonable assurance against fraud and error.
## **OBJECTIVES AND ACTIVITIES**
The charity’s objectives are the development and education of children and young people in particular by:
- Promoting their care and safety
- Promoting their education and prompting parental involvement
- Promoting their health and wellbeing
- Providing services to support them and their families and carers
- Providing services to individuals holding membership of the CIO
- Further the aims of the Pre-school Learning Alliance.
In determining how the charity should pursue its objectives, the trustees have had regard to the Charity Commission's guidance on public benefit.
## **ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW**
Incoming resources for the year amounted to £174,841 (2024: £182,213), comprising fees and local authority funding of £170,292 (2024: £164,444), donations of £4,040 (2024: £17,157) and bank interest of £509 (2024: £612).
Total expenditure for the year was £205,171 (2024: £178,960), resulting in a net deficit of £30,330 (2024: surplus of £3,253).
The deficit in the year is primarily attributable to an increase in staffing costs, including the use of agency staff to support operations and a one-off termination cost, together with legal fees incurred during the year. The Trustees consider that a number of these costs are non-recurring in nature.
Despite a small increase in income from charitable activities, the charity experienced a reduction in overall income compared to the prior year, largely due to lower levels of donations received.
At the balance sheet date, the charity held net assets of £22,276 (2024: £52,606), reflecting the deficit in the year.
Cash balances at year end were £2,684 (2024: £54,583). This reduction reflects the operating deficit in the year and also the timing of income receipts, with £32,756 recognised as accrued income at the year-end which is expected to be received after the reporting date.
During the year, the charity received a loan of £10,000 from Knead Bread Limited, a company connected to the Chair of Trustees. The loan is interest-free and repayable when the charity has sufficient funds available. The Trustees carefully considered the potential conflict of interest and are satisfied that the arrangement is in the best interests of the charity.
The charity’s free reserves at 31 August 2025 amounted to £18,736 (2024: £52,606). The Trustees’ reserves policy is to maintain reserves of at least £10,000. While reserves remain above this threshold, the reduction during the year has been noted and the Trustees will monitor this closely.
**Page 2**
## **BIRDHAM PRE-SCHOOL**
## UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **TRUSTEES’ ANNUAL REPORT**
The Trustees are taking steps to ensure that the charity returns to a sustainable financial position, including reviewing staffing levels, controlling discretionary expenditure and closely monitoring income. Following the year end, the charity received a grant of £45,000 from The F Glenister Woodger Trust CIO to support staffing costs. The Trustees consider that this additional funding further strengthens the charity's financial position and supports their assessment that the charity has adequate resources to continue as a going concern for the foreseeable future.
The Trustees are satisfied that, taking into account expected income, available reserves and ongoing financial monitoring, the charity remains a going concern.
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities 2019 (FRS 102)
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on their behalf.
Mrs Pauline Warren Chair 30 June 2026 Date
**Page 3**
## **BIRDHAM PRE-SCHOOL**
## UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **INDEPENDENT EXAMINER’S REPORT**
## **Independent Examiner's Report to the Trustees of Birdham Pre-School**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 5 to 13.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns 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 be reached.
Katie Wilson FCA Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY
30 June 2026 Date
**Page 4**
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOMING AND ENDOWMENTS FROM:**
Donations and legacies
**1**
Charitable activities
**2**
Investments
**3**
**Total income and endowments**
**EXPENDITURE ON:**
Charitable Activities
**4**
**Total expenditure**
**Net income/expenditure**
**Transfers between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**12**
**Total funds carried forward**
**12**|**Unrestricted**
**Funds**
**£**
500
170,292
509
171,301
205,171
205,171
(33,870)
-
(33,870)
52,606
18,736|**Restricted**
**Funds**
**£**
3,540
-
-
3,540
-
-
3,540
-
3,540
-
3,540|**2025**
**Total**
**Funds**
**£**
4,040
170,292
509
174,841
205,171
205,171
(30,330)
-
(30,330)
52,606
22,276|**2024**
**Total**
**Funds**
**£**
17,157
164,444
612|
|---|---|---|---|---|
|||||182,213|
|||||178,960|
|||||178,960|
|||||3,253
-|
|||||3,253
49,353|
|||||52,606|
All of the charity’s activities were acquired during the above financial period.
The charity has no recognised gains or losses other than those dealt with in the statement of financial activities.
**Page 5**
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **BALANCE SHEET AS AT 31 AUGUST 2025**
|**Note**
**FIXED ASSETS**
Tangible assets
**7**
**Total fixed assets**
**CURRENT ASSETS**
Debtors
**8**
Cash at hand and in bank
**Total**
**CURRENT LIABILITIES**
Creditors: amounts falling due within one year
**9**
**Net current assets/(liabilities)**
**Net assets/(liabilities)**
**THE FUNDS OF THE CHARITY**
**Restricted funds**
**12**
**Unrestricted funds**
**12**
**Total charity funds**|**£**
**£**
12,177
12,177
33,955
2,684
36,639
26,540
10,099
22,276
3,540
18,736
22,276
**2025**|**£**
**£**
18,265
18,265
1,844
54,583
56,427
22,086
34,341
52,606
-
52,606
52,606
**2024**|**£**
**£**
18,265
18,265
1,844
54,583
56,427
22,086
34,341
52,606
-
52,606
52,606
**2024**|
|---|---|---|---|
||||52,606|
||||-
52,606|
||||52,606|
The notes on pages 9 to 13 form part of these accounts.
Approved by the trustees and signed on their behalf.
Mrs Pauline Warren Chair Date 30 June 2026
**Page 6**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **BIRDHAM PRE-SCHOOL**
## **ACCOUNTING POLICIES**
## **Scope and basis of the financial statements**
Birdham Pre-School is a charity registered in England and Wales (reg no.1154415). The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are included in the trustees' report.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016) , the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
Investment income is earned through holding assets for investment purposes such as shares. It includes dividends and interest. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity’s right to receive payment is established.
## **Resources expended**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following expenditure headings:
● Charitable activities; these include wages and salaries costs (including payroll fees) and other support costs
Support and governance costs are those that assist the work of the charity but do not directly represent charitable activities. They are incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in the governance of the charity and primarily associated with the constitution and statutory requirements.
## **Tangible assets**
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on all fixed assets, at rates calculated to write off the cost of each asset on a systematic basis over its expected useful life as follows:
Furniture and fixtures over 4 years
## **VAT**
The charity is not registered for VAT and is unable to recover VAT incurred. On this basis costs are recorded inclusive of VAT within the SOFA.
## **Debtors receivable and creditors payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
**Page 7**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **BIRDHAM PRE-SCHOOL**
## **ACCOUNTING POLICIES**
## **Cash and cash equivalents**
Cash and cash equivalents includes cash at bank and in hand.
## **Taxation**
The charity is considered to pass the tests set out in sections 521 to 536 Income Tax Act 2007 (ITA 2007), as such no income tax is payable on the charity's activities.
## **Fund accounting**
Unrestricted income funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds, which are to be used in accordance with specific restrictions imposed by donors or raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund. The aim and use of each restricted fund are set out in the notes to the financial statements.
## **Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
**Page 8**
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1. Donations and legacies**
|Donations
**2. Charitable activities**
Fees and Local Authority funding
**3. Investments**
Bank deposit interest receivable|**Unrestricted**
**Funds**
**£**
500
500
**Unrestricted**
**Funds**
**£**
170,292
170,292
**Unrestricted**
**Funds**
**£**
509
509|**Restricted**
**Funds**
**£**
3,540
3,540
**Restricted**
**Funds**
**£**
-
-
**Restricted**
**Funds**
**£**
-
-|**2025**
**Total**
**Funds**
**£**
4,040
4,040
**2025**
**Total**
**Funds**
**£**
170,292
170,292
**2025**
**Total**
**Funds**
**£**
509
509|**Unrestricted**
**Funds**
**£**
17,157
17,157
**Unrestricted**
**Funds**
**£**
164,444
164,444
**Unrestricted**
**Funds**
**£**
612
612|**Restricted**
**Funds**
**£**
-
-
**Restricted**
**Funds**
**£**
-
-
**Restricted**
**Funds**
**£**
-
-|**2024**
**Total**
**Funds**
**£**
17,157|
|---|---|---|---|---|---|---|
|||||||17,157|
|||||||**2024**
**Total**
**Funds**
**£**
164,444|
|||||||164,444|
|||||||**2024**
**Total**
**Funds**
**£**
612|
|||||||612|
**Page 9**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **BIRDHAM PRE-SCHOOL**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **4. Charitable Activities**
|Wages and salaries costs (see note 6)
Rent and insurance
Depreciation
Support costs:
Accountancy fees
Repairs and Maintenance
Printing, postage and stationery
Toys, equipment and activities
Subscriptions
Food and refreshments and other
direct costs
Telephone
Sundries
Staff training
Clothing
Cleaning
Recruitment
Advertising and website
Computer expenses
Governance costs:
Legal fees
Independent examiners fees (see
note 5)|**Unrestricted**
**Funds**
**£**
145,215
6,785
6,088
1,200
4,028
687
4,397
5,356
7,090
436
742
210
221
3,079
4,004
468
2,497
11,468
1,200
205,171|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**2025**
**Total**
**Funds**
**£**
145,215
6,785
6,088
1,200
4,028
687
4,397
5,356
7,090
436
742
210
221
3,079
4,004
468
2,497
11,468
1,200
205,171|**Unrestricted**
**Funds**
**£**
115,322
8,969
6,088
1,200
15,194
81
5,569
4,921
8,785
762
591
1,328
1,650
3,116
523
3,661
-
1,200
178,960|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**2024**
**Total**
**Funds**
**£**
115,322
8,969
6,088
1,200
15,194
81
5,569
4,921
8,785
762
591
1,328
-
1,650
3,116
523
3,661
-
1,200|
|---|---|---|---|---|---|---|
|||||||178,960|
## **5. Independent examiners fees**
|**5. Independent examiners fees**|||||||
|---|---|---|---|---|---|---|
|Examiner's fees - examination|**Unrestricted**
**Funds**
**£**
1,200
1,200|**Restricted**
**Funds**
**£**
-
-|**2025**
**Total**
**Funds**
**£**
1,200
1,200|**Unrestricted**
**Funds**
**£**
1,200
1,200|**Restricted**
**Funds**
**£**
-
-|**2024**
**Total**
**Funds**
**£**
1,200|
|||||||1,200|
**Page 10**
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **NOTES TO THE FINANCIAL STATEMENTS**
## **6. Related party transactions and employment costs**
|**6. Related party transactions and employment costs**|||
|---|---|---|
|Employment costs
Termination
Agency staff|**2025**
**Total**
**Funds**
**£**
126,170
3,000
16,045
145,215|**2024**
**Total**
**Funds**
**£**
113,687
1,635
-|
|||115,322|
No employees received employee benefits inclusive if social security contributions (excluding employer pension costs) over £60,000 in this year or the comparative year.
No remuneration was received by, nor expenses paid to or on behalf of any Trustees in the year under review or the comparative year.
During the year under review, the charity received a loan from Knead Bread Limited totalling £10,000 (2024: £nil) of which the Chair is a director and 50% shareholder. At the balance sheet date £10,000 (2024: £nil) was owing.
There were no balances owed to the trustees at the balance sheet date.
## **7. Tangible assets**
|Cost
Brought forward
Additions
Depreciation
Brought forward
Charge in year
Net book value carried forward
Net book value brought forward|**Long**
**leasehold**
**£**
218,930
-
218,930
218,930
-
218,930
-
-|**Property**
**improvements**
23,986
-
23,986
23,986
-
23,986
-
-|**Fixtures and**
**fittings**
26,206
-
26,206
7,941
6,088
14,029
12,177
18,265|**Total**
**£**
269,122
-|
|---|---|---|---|---|
|||||269,122|
|||||250,857
6,088|
|||||256,945|
|||||12,177|
|||||18,265|
## **8. Debtors**
|**8. Debtors**|||||
|---|---|---|---|---|
|Accrued income
Other debtors|**Unrestricted**
**Funds**
**£**
32,756
1,199
33,955|**Restricted**
**Funds**
**£**
-
-
-|**2025**
**Total**
**Funds**
**£**
32,756
1,199
33,955|**2024**
**Total**
**Funds**
**£**
-
1,844|
|||||1,844|
**Page 11**
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **NOTES TO THE FINANCIAL STATEMENTS**
## **9. Creditors**
|**9. Creditors**|||||
|---|---|---|---|---|
|Accruals
Deferred income (see note 10)
Pensions payable
Other taxes and social security costs
Other loan|**Unrestricted**
**Funds**
**£**
4,800
-
2,034
9,706
10,000
26,540|**Restricted**
**Funds**
**£**
-
-
-
-
-
-|**2025**
**Total**
**Funds**
**£**
4,800
-
2,034
9,706
10,000
26,540|**2024**
**Total**
**Funds**
**£**
2,400
14,471
499
4,716
-|
|||||22,086|
The loan is unsecured, does not bear interest and is repayable when the charity has sufficient funds available (see note 10).
## **10. Deferred income**
|**10. Deferred income**|||||
|---|---|---|---|---|
|Local Authority funding|**Brought**
**forward**
**£**
14,471|**Released**
**in year**
**£**
(14,471)|**Deferred**
**in year**
**£**
-|**Carried**
**forward**
**£**|
|||||-|
## **11. Analysis of net assets bewteen funds**
|Fixed assets
Current Assets
Current liabilities|**Unrestricted**
**Funds**
**£**
12,177
33,099
(26,540)
18,736|**Restricted**
**Funds**
**£**
-
3,540
-
3,540|**2025**
**Total**
**Funds**
**£**
12,177
36,639
(26,540)
22,276|**Unrestricted**
**Funds**
**£**
18,265
56,427
(22,086)
52,606|**Restricted**
**Funds**
**£**
-
-
-
-|**2024**
**Total**
**Funds**
**£**
18,265
56,427
(22,086)|
|---|---|---|---|---|---|---|
|||||||52,606|
## **12. Analysis of movement in funds**
|**12. Analysis of movement in funds**||||||
|---|---|---|---|---|---|
|**Restricted funds**
The F Glenister Woodger Trust CIO
**Total restricted funds**
**Unrestricted funds**
Designated funds
Fixed asset reserve
General Fund
**Total unrestricted funds**
**Total funds**||**Year ended 31 August 2025**||||
||**Brought**
**forward**
**£**
-
-
18,265
34,341
52,606
52,606|**Incoming**
**resources**
**£**
3,540
3,540
-
171,301
171,301
174,841|**Outgoing**
**resources**
**£**
-
-
(6,088)
(199,083)
(205,171)
(205,171)|**Transfers**
**£**
-
-
-
-
-|**Carried**
**forward**
**£**
3,540|
||||||3,540|
||||||12,177
6,559|
||||||18,736|
||||||22,276|
**Page 12**
## **BIRDHAM PRE-SCHOOL**
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
## **NOTES TO THE FINANCIAL STATEMENTS**
|**12. Analysis of movement in funds****_(continued)_**
**Unrestricted funds**
Designated funds
Fixed asset reserve
General Fund
**Total unrestricted funds**
**Total funds**||**Year ended 31 August 2024**|**Year ended 31 August 2024**|**Year ended 31 August 2024**||
|---|---|---|---|---|---|
||**Brought**
**forward**
**£**
-
49,353
49,353
49,353|**Incoming**
**resources**
**£**
24,353
157,860
182,213
182,213|**Outgoing**
**resources**
**£**
(6,088)
(172,872)
(178,960)
(178,960)|**Transfers**
**£**
-
-
-
-|**Carried**
**forward**
**£**
18,265
34,341|
||||||52,606|
||||||52,606|
## **Description of restricted funds**
The F Glenister Woodger Trust CIO Funds received to purchase furniture for the nursery.
## **13. Comparative statement of financial activities**
|**INCOMING AND ENDOWMENTS FROM:**
Donations and legacies
**1**
Charitable activities
**2**
Investments
**3**
**Total income and endowments**
**EXPENDITURE ON:**
Charitable Activities
**4**
**Total expenditure**
**Net income/expenditure**
**Transfers between funds**
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**11**
**Total funds carried forward**
**11**|**Unrestricted**
**Funds**
**£**
17,157
164,444
612
182,213
178,960
178,960
3,253
-
3,253
49,353
52,606|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-|**2024**
**Total**
**Funds**
**£**
17,157
164,444
612|
|---|---|---|---|
||||182,213|
||||178,960|
||||178,960|
||||3,253
-|
||||3,253
49,353|
||||52,606|
**Page 13**