Charity registration number. 11591C6 Woodford Community Pre-school Annual Report and Financial Sl&toment8 for the Year Ended 31 Augu8t 2025 WESTCOTTS CHAIITIRID ACeOUMTAIIT* BLISIIIISS AOVISqR8
Woodford Community Pre-school Reference and Admlnlstratlve Details Chalrperson Mr8 Allson Escott Trnsts Mrs Alison Escott Mr8 Jodle Llttlelohn Mrs Laura Haock MrB Su88n We8tbff•)k 1159106 Charlty Roglstratlon Numb•r Prfnclpal Offlce Greenway Avenue Woodford Plympton PlymoLrth PL7 4RR M8tth8w Keane FCCA Indepgndent axamlner We81cotts Ptym House 3 Longbrldge Road Plymouth PL6 8LT Ind•p•ndfrnt examln•r Page 1
Woodford Community Pre-school Trustees, Report The Iruslees present th8 annual report together with the financial statements of the charity for the year ended 31 August 2025. Oblectlves and actlvltles Objects and alms WoodfoTd Community Pre-school aims to enhance the development and education of children under slalulory School age aftd encourage parents lo understand and provide for the needs of their children wlth Support from ourselv69 and olh&r agencie8. Publlc lJ•n•fft We offer appropriate play. education and ¢are fa¢llitles and ensure the group offers opportun(tie8 for all children, whatever their roce, culture. religion, means or ability. The staff attend regular If8ining to update their ski118 and knowledg8 and we regularly review our policies lo ensure they ara up lo d8te with current legislation. We meet with parents regularly lo infomi them of their chlld's progress and encouragè parent participaln. The Tru81ee8 work closely with staff in order lo continually develop and ¢nh8n¢e the pr8-$¢hool. We have close links with the local prim8ry schoo18 and lialse wlh them Ot tho 8nd of gvery sGhool ar lo ensure a smooth transiiion lor children leaving pre-school in the summer term. We have very experignced SENCO'S who work closely with pargnls and outsid$ agencies to give a high level of support to children with addilion•l nood$. W• have devebpad real good working relationship8 with these agencies over the ye8r8. Our Tru$le¢$ $ vary pro-8cIIvo In our setting 8nd contribute Immensely lo the Management dultes. They meet rogularfy as a committee and also with staff lo ensure effective communication. They give up a lol of their time to help wlh lun days and fundraising aGlivili¢$. The Iruslees confirm Ih8t they have complied with the requirements of Section 17 of the Chariti•$ Act 2011 to have dug regard to the Publ benefit guidance published by thè Chariiy Commi88ion for England and W8188. Flnanclal revlew Pollcy on reservés We have buirt our ¢ontingency monèy over the la8t few year8 80 that Should we have to rnake redvndanci05, w have enough money lo make this payment. Al the end of the financial year, any surplus funds are used to help wrth ovr Autumn lemi when our numbers are usually r. This helps towards our rent and classroom consumables. Our reserves position of £144,261 12024.. £120,434) urrenlly covers 6 rnonths of expenses which 18 in line with our policy. StrUcle. go¥ern•nce and m4nagement Naturn of governing documont cons1llutn for Incorporated Organisalion8. CIO - Foundation Registered 06 Nov 2014. Recrultment Jnd appointment of trustee¥ New m¢mbers a elected at the AGM bul are al80 welcome to volunteer lo join our Trustses al any timg throughout the year. Ory•nis•tion•l structure We are by Managamenl Trustees who adhere lo th6 Conslltulion and our Policyés and Procedures. Page 2
Woodford Communlty Pre-school Trustees, Roport (continued Emplt)yee Involvement Before the AGM. anyone who èxpresses an interest in joining the Trustees are free to ask any qU8Stion8 lo staff or existing Tru8tee Members. The Chairp8r80n and Staff will eyplain in depth about their roles and resF)onsibilitie8 8hould they wish to become involved. We have access to CommitteerUSte8 training through our Earty Years Department for Trustee's to attend. Thi8 18 provided at no cost to Ihom. We have insurance to protect the Tfuslees against Flnancial Risk. We have a n8med Child Protect)n Officer and 811 staff have completed Child Protection training and attend regulor updates. We have 81ricl policlès and proe8dures regarding Early Years and receive weekly upd8te8 on new legislation and have regular meetings with our Earty Years Advisory Teacher. Our Trustees volunteer their time and receive no remuneration or benefii8. Pag8 3
Woodford Community Pre4chool Trustees. Report (continued) Statement of Trustees. Responslbllkles The trustees are responsible for preparing the trustees, report and the financial slalements in accordance wf(h th8 United Kingdom Accounting Stsndard$ (United Kingdom Generally Accepted A¢¢ounling Practice) and applicable law and regulations. The Lqw applicable lo charities require¥ the trustees to prepare fin8nci81 statements for each fi'nanclal year which gNe a true and lair view of the stale of affair3 of the charty 8nd of the incoming resources and applullon of resource8 of the charty for that period. In preparing these financial statements. the tru6lee$ are requlred lo.. Select 8U'rtable accounting policies ¥nd then apply them cons18t8ntly, observe the methods and prinCipS in tha Charities SORP,. m8ke judgements 8nd eslim81es that are rea¥onable an¢J pwdent.. Stale whether applicable accounting 8tandard$ have been followed, subject to any material departures disclosed and explained in the financial slalements., and prepars the fln8nci81 slalemenls on the going concem baBiS unl988 it 1$ Inappropriate lo pr6811m8 Ihol Ihg charity will continue in bu8ines8. The trustee8 are responsible for keeping proper ac¢ounling ro¢ord8 that disclose with r8880ngble acGuracy 81 any time the fin8ncial position of the charity and enable them lo ensure that the fin8ncl81 statements comply with the Ch8ntie8 Act 2011, the Charities IAccounl8 and Reports) Regulations 2008, and the provisions Of th¢ ¢on$lrtulion. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of Iraud and other irregularilie8. The Iru$lee$ are responsible for the maintenance and integrty of th& ¢orporal8 and ft'nancial information inGludgd on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislalitin in other jurfsdiclion8. The annual report wa8 approved by the Iruslees of Ihg charity on 2.7...S.,.& and signed on its b¢holf by.. rs Alison Escott Ch8lmian and Tru81ee rs Jodie Lltllejoh TwstO0 Page 4
Woodford Community Pr6-School Independent Examinerfs Report to the trustees of Woodford Communlty Pre-school I report lo the trustee¥ on my examination of the accounts of Woodfoid Community Prfrschool for the yaar ended 31 August 2025. Responslbllltiel and basis of r•port A$ the charty trustees of Woodford Community Pre-school you are responsible for the Pfep8ralion of the accoun18 in accordance Wbth the requirements of the Charities Act 2011 Ilhe Acl'l. I report in respect of my examination of the Woodford Community Prg-school's account8 carried out under section 145 of the 2011 Act and in carying out my examin8tion I h8ve followed all the applicable DirectKin8 gNen by thè Charity Ccmnmission under 8eclion 14515llbl of the Act. Indopendont oxamln8r'8 8tstsm•nt Since Woodford Communlty Pre-school's gross Incom¢ ex¢eeded £250,000 your ex8miner musl be member ol a body listed In section 145 of the 2011 Act. I confimi that l am qualified lo undertake tho examination because l am a membgr of , which is one of the listed bodS88. I have completed my examination. I confim that no materlal matter8 have come to my attention in onnection with the examination giving me cause to believe that in any malerfal respect.. 1, accounting records were not kept in respect of Woodford C¢Jmmunlty Pre-Sch¢)ol as required by section 130 01 the Act,. or 2. the accounts do not accord with those records., or 3. the accounts do not comply wrth the accounting fequiremenls con¢¢ming tho fom and content of accounts set out in the Charities IAccounls an¢J R¢port$} Regulation5 2008 other than any requirement that the accounts give a 'tru8 and fair viow whKh is not a matter considered as part of an independent examination. I have no concern5 and have come across no other matters in conngclK)n with the examinatlon lo which attention should be drawn In this reptsrt in order to enable a proper understanding of the accounts to be re8ch8d. Matthew Keane FCCA Independent examiner Westcotts Plym House 3 LongbrOge Road Plymouth PL6 8LT Date..l..S..:..6...26 Page 5
Woodford Community Pre-school statement of Financial Activities for the Year Ended 31 August 2025 Unrestslctod funds Totsl 202S Total 2024 Nots Income and Endowments from: Donations and legacies Charrtable activities 900 274,656 900 274.656 2,440 229,966 Totsl in¢ome 275,556 275.556 232,406 Exp•ndlturn on: Chantable activities 249,5471 249,547 221,032 Total expenditure 249,547 249,5471 1221,0321 Nel incomg 26,009 28,009 11,374 Nel m¢)vement In funds 26.009 26,009 11,374 R•concSll•tlon of funds Total fund8 brought forward Total fund8 carrSed forward 120,434 146,443 120.434 109,060 120,434 12 146.443 All of the ¢harity'8 8Gtivities dgrive from contlnuing opgrallons durfng the above Perh5. The lund8 breakdown for 2024 15 shown in note 12. The notes on pages 8 to 14 fom 8n integral part of these financlal stalemenls. Page 6
Woodford Community Pre-school {Registratlon number. 1159106) Balance Sheet as at 31 August 2025 2025 2024 Note Fixed aseèts Tangible 88Set8 253 862 Current assets Debtors Cash al bank and in hand 10 11,558 137,278 148.836 9.602 123,144 132,746 13,174 Credltorn: Amounts falllng due wlthln on• year Net curront a••èt• 11 146,190 119,572 Ntt a880ts 146,443 120.434 Funds of the charlty: Unre¥trlct•d Income fund• Unr¢8lrlcted funds 146.443 120,434 120,434 Totsl fund• 12 146,443 The flnan¢i81 statements on poges 6 10 14 werg approved by th• trustees. and aulhor18ed for issue on 27....S...26 and signed on their bohalf by.. Mr8 Alison E8cott Chaiman and Trustee Mr8 Jodle Litt18joh Trustee The notes on pages 8 to 14 fom 8n integral part of these financial Slalements. Page 7
Woodford Community Pre4chool Notes to tho Financial Statements for the Year Ended 31 August 2025 1 Accounting policies Statement of compllancg The financial slalemenls have been prepared in accordance with the second edition of the Chanties Slalement of Récommended PraCte issued in October 2019, the Financial Reporting Standard applicab in the Unite(l Kingdom and Republie of Ireland IFRS 1021 and the Charities Act 2011. Ba818 of proparatlon Vvoodford Community Pre-school m8818 the deflnition of a public bgnefrt entlty under FRS 102. Thè accounts (financial statemenlsl have been prepared under the historic81 cost convention with rtems recognised at cost or tran$a¢tion value unless othorwise stated in the relevant notelsl lo these accounts. Golng concom Th& truste86 consider that there ara no material un¢•rtainll&s aboLrt the chantvs ability lo continue a8 8 golng concern. Income and gndowmonts Voluntary income including don81ions. gift8, legacies and grants that provide core funding or aro of general naluro is recognis¢d when the charity has entillemenl lo the income, il is proboblg that the income will be received and the amount can be me85ured wrth sufficient reliabil. Donatlons and legacles Donations and legacies are recogni8ed on a roceivable ba$1$ when receipt 18 probable and the amount ¢an be lIablY measured. Expendlturfr All expenditure Is r6cogn18ed once there 18 a legal or conslruclive obligation lo that eyndllure, it 18 probable settlement is required and the amount c8n be me8sured reliabty. All costs ore allocated lo the applicable axpendrture heading that aggregate sirnilaT costs to that category, Where c0518 cannot be directly 8ttrlbuled to particul8r headings they have been allocated on a basis con8islenl with the use of resources. with central staff costs allocated on the basis of time Spent, and depreciation ¢hargos allocated on the portion of the asset's use. Other support costs are alloeatèd based on the spread of staff costs. Charltable •ctlvltles Ch8ritsble expenditure comprises those costs incurred by the charity in the delivery of rts actmties and serVIS for rt8 beneficiaries. 11 includes both costs that can be allocated directly to such acb'vrtK88 and those costs of Sn indirect nature necessary lo support them. Support costs Support costs include central function$ and have been allocated to activty cost categorig$ on a basis eonsistenl with the use of resources, for oxample, allocating property costs by floor 8rea8, or per capi18. Staff costs by the time spent and other costs by their usage. Page 8
Woodford Community Pre-school Notes to the Financial Statements for the Year Ended 31 August 2025 (contlnued) Taxation The charity is considered to pass the lesls sel out in Paragraph I Schedule 6 of the Finance Act 2010 and Iherefoie it m&e15 the definition of 8 charitable company for UK corporation tax purposes. Accordingly, the charity is ptslenlially exempl from taxation in respect of income or caprtal gains received wrthin categories cov8r8d by Chapter 3 P8rt 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the exlenl th81 such income or gains are appllod exclusively lo Charitab purposes. Tanglbl• fix•d ass•ts Individu81 fixèd assets costing £100.00 or more are initialty Corded al co81. le88 any sub8equont accumulalod depreciation and subsequent gccumulaled imp8irmgnt kJ88es. D•proclatlon •nd amortllatlon D6prlatIOn is provided on tangiblè fixed a8setg so as to write off tho C081 or valuation. 1888 any eslimaled le5u•l value, over their oXPeCted useful economK lrfe 88 follow8.' Asset cl•8• Office equipment Depreclatlon m8thod and rnt• 3 years slraighl ling Cash and ca•h oqulvalènts CaBh and c88h equivalents comprlBe cash on hand and call deposits, and olhef 8hort-lemi highty liquid investmen18 that are adIlY convertible to a known amount of cash and 8r¢ subject lo an in8ignif4canl risk ol change in value. Fund structure Unrestrictod income fund¥ are general funds that are avail8ble for u8e 01 the Iru8tee8 dl8cretion In furtherance of the objectwes of the charity. Designated funds are unrestricted funds 8amlark by th6 Iruslees for parttcular futur• project or commilmonl. Restricted funds are subjected to re8lriclions on their expenditure d¢¢largd by the donor or through the tem8 Df an appeal, and fall into one of sub-classe8.' reslriclgd income funds or endowment funds. Flnanclal instrurnonts Classlficatlon Financlal assets and financial liabili1168 are rgcognlsed wh6n the charity becomes a party to the conlraetual provlslons of the instrument. Financial liabilities and equity Instruments are classified according to the substance of the contractual arrangements en19red into. An equity in8lrumenl is any contract that ewdences a residual interest in the 8sset8 of the ¢harty after deducting all of Its liabilth'es. Page 9
Woodford Communlty Pre-school Notes to thg Financial Statemonts for tho Year Ended 31 August 2026 (continued} Reeognftlon and measurement All financial assets and liabilities are initially measured at Iransactlon pricè {including Ir8ns8ction costs). except for those financial assets classified as al lair value through profbt or 1058, which are Initlally measured al fair value (which 18 normally the tr8ns8clion price excluding Ir8nsacllon costs}, unless the arrangement ¢onstilut8S 8 financing transaction. If an arrangement constilulgs a financing transaction, the financral asset or financlal liability Is measured al the present value of tho futuro payments discounted al a market rale of interest for a similar debt in8trument. Financial assets and liabilities are only off5el in the slalemenl of financial position whèn, and onty when there exists a 9allY enforce8ble right lo set off the recognised amounts and the charity inlendts either to settle on a nel basis, or to re81i¥e Ihe 88set and 88tt1e the liability simuhaneously. Financk81 asset8 are derecognised wh6n and only when al the contro¢lual right$ to the cash flows from the finan¢ial as8è1 expire or are settled, bl the charity transfers 10 8nolhor party substantially 811 of the risks ond rewards of ownership of the lin8nci81 asset. or c} the charity, d05Prte having retained some, bul not all, BignifiG8nl riskg and reward8 of ¢)wner8hip. h88 transferred control of the 0$88110 another party. Financial liabilities are derecogni8ad only when the obligation 8pe¢ifled In tha contract Is di8ch8rged, cancelled or expires. D8bt Instrum8nts Debt instruments are subsequently measured al amorti80d cost using the effective interost method. 2 Income from don•tlon• and legacl Unrnstrlcted funds General Total 2025 Total 2024 Donations and legaoe8', Donations from Indivhjuals 900 900 2.440 2,440 900 900 3 Income from charltable actFv5tle• Unre$trl¢t•d funds Genornl Totsl 2025 Total 2024 Charitable activity - fees received 274,656 274,656 229,966 Page 10
Woodford Communty Pre-school Notss to the Flnancial Statements for the Year Ended 31 August 2025 (continued) 4 Expendlture on charltsblè a¢tiviti•s Unr88trfctsd funds G•nèral Totsl 2025 Totsl 2024 Nots Charitsble activty Depreciation. amortisation and other similar c081s Albcaléd support CO816 246,292 246,292 217.903 809 2.646 249,547 809 2.520 221,032 2.646 249,547 2025 2024 4.1 Charltabl• Actlvltles . Actlvlty und•rt4kon dlr•ctly Grocerles Wag88 and 8a18rie8 Staff NIC (Employer81 Staff pensions Staff trainlng Rent Insurance Classroom con8umabl98 General equipment T•lephone Computer softsvare and malnten8nce costs Prlnting, postage and Stationery Subscriptiony and member8hip$ Sundry expenses Clinical waste charges Leg81 and profeS8lDnal fees Staff uniform 3,583 196,300 7,409 4,627 408 23.850 1,364 3.078 128 549 2,245 356 136 633 1.171 378 199 3.958 170,833 5.094 3,867 1,159 23.415 1,249 2.272 336 521 2,390 691 22 959 241 254 248,292 217,903 Pag8 11
Woodford Communlty Preschool Notes to th• Financial Statemonts for the Year Ended 31 Augu8t 2025 {contlnued) S Analysis of support costs Charltable actlvitles oxpondlturo Unrestrict funds Genoral Tot#1 2025 Total 2024 Accountancy fe88 Independent examineffB fee 1,512 1,512 1.134 1,512 1,008 2.846 2,520 6 TruBtoè8 remun•ratlon and 8xpèni81 No trustees, nor any person$ connected with them, have received any remuneration from the charlly during the year. ND trustee8 have received any other benefrts from tho ¢h8rity during tho year. 7 St•ff ¢08ts The 8ggregate payroll co818 wore 85 follixv6'. 2026 2024 staff ¢o•ts durlng th• yMr w•r•: Wap&8 8nd salaries Social security costs Pension cost8 196,300 7,409 4.627 208,336 170,833 5,094 3,867 179,794 The monthly average number of peTson8 (including 8onior mano9omenl I lead8r8hlp team} empby8d by the charity durlng the year was a8 follows.. 2026 No 14 2024 No 14 Average employees No employee receNed emoluments of more than £60,000 during the year Page 12
Woodford Community pr0chOOl Notes to tho Flnancial Statements for the Year Endod 31 August 2025 (continued) Tax•tion The charity 18 8 registered charity and is therefore exempt from taxation. 9 Tanglbl• flx•d assets Furnhur• and •qulpment Total Cost At 1 September 2024 Al 31 August 2025 Deprgclatlon At 1 September 2024 Charg• for the year At 31 August 2025 Not book value 1,828 1,828 1,828 1.828 1,57S 1,575 At 31 Augu812025 Al 31 August 2024 253 253 862 882 10 D•btorn 2025 2024 Trade deblorn Other deblo 11,341 217 9,602 11,558 9,602 11 Cr•dltor•'. amounts falllng du• within ong ygar 2026 2024 Oth•r taxation and social security Accruals 10,654 2,520 2,646 2.646 13,174 Page 13
Woodford Community Pre4chool Notes to the Financial Ststsments for the Year Ended 31 Augu8t 2025 (continued) 12 Fundg Balanco at 1 September 2024 Balance at 31 Auguil 2025 Incomlng r•sources Resources expended Unr8strlctod funds General Fund8 120,434 275,558 249.547 146.443 Balance at 1 Sgptomber 2023 Balance At 31 August 2024 Incomlng ourcos R8sourceB exponded Unr•strlcted funds Gener81 Funds 109,060 232,406 221,032 120434 13 Analy818 of net a88Ot8 between fund• Unre•trlctsd fund8 Genoral Total fund8 at 31 August 2025 Tangible fixed a$8els Current assgls Current liabili1188 253 148,836 2.646 253 148,838 2.646 Total nel a88e18 146.443 148443 Unrn•tri¢t•d funds General Total funds •t 31 August 2024 Tangible fixed assets Current assets Current liabilities 862 132,746 13,174 120,434 862 132.746 13,174 Total net a8sel8 120.434 14 R•latsd party transactbonl Thgre wgre no related party transactions in the year. Page 14