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 Ha￿ock
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 participal￿n. 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.
StrUc￿le. go¥ern•nce and m4nagement
Naturn of governing documont
cons1llut￿n 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
Committee￿rUSte8 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 prinCip￿S 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 ￿ Perh￿5.
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 PraCt￿e 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 serVI￿S 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
D6pr￿latIOn is provided on tangiblè fixed a8setg so as to write off tho C081 or valuation. 1888 any
eslimaled le5￿u•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 pr0￿chOOl
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