REGISTERED COMPANY NUMBER: 87416.$9 (Englnnd and Wales) REGISTERED CHARITY NUMBER: 1160217 ort of the Trustees Unaudiled Fiknaiieial Statemei f r the Yeai. Ei)ded 31 Au 11St 2024 ror St.Jame5 Pre-school Wooltoii Ltil Alexaiidei. MJ'er5011 & Co Liiiiiled Cliaitered Accounlaiils Alexander House 61 Rodney Sti'eel Liverpool L19ER
Sf.J8n)es Pre-school WooltoIi Ltd Contents of the Fiiia ncial .Statetnciils for the Year Elided 31 Au 115t 2024 PAge Report of the Trustees Indepei)dent Exaniiner's Repor( Statemeiit of Finailcial Aetivilies BAlance Sheet Noles lo the FinAiicial Statein ents s 10 12 DetAiled Slatemeiil of FiiiHn¢iHI Activities 13 10 14
St.James Pre-school Wooltoii Ltd Re orl of the Trustees for the Year Ended 31 Au Just 2024 The Iruslees who are also directors of the charity for tlie purposes of ilie Coinpaiiies Aci 2006. present theii. report iviih Ihe financial stateimeiits of the charity for the year ended 31 Augusl 2024. 'Fhe Ii'usiees liave adopted the provisioiis or Accounting and Reporting by Charities: StateineTiI of Recoi)Iinended Pi'actice applicable to charities prepariiig tlieir accounts in accordance ii'iih tlie Financial Repoi1ing Standard applicable in the UK and Republic of Irelai)d IFRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objeetives and aims The object of the pre-school shall be to provide safe aiid 5aiislying groiip play for the advaiiceiiieiil of ihe educalioii of hildreii 2 5 years of age. We shall carry out Iliis objective by providiiig sessional day care, five days a week for 3 lioui's per day. Cliildreii will be cared for by a 5uil4ibly qiialified and vetted statTteain. They will be cared for li) a safe and slii)iiilaling envii'oi)Inenl and will be protected by a full set of coiiiprehensive policies aiid procedures. The In<iiiagetnenl leain of Ihe pre-scliool ivill ensure Ihal all children ivho atiend the pre-school are giveii Ilie oppoi1uiiily lo begiii lo achieve the five ouicomes of the Every Cliild Matters green papei. aiid will also adopi the principles of the Early Years Foundation Staue Doc11117eiit. B), using this approach thi5 in luni will liopefully cieaie well rounded, balaiiced individuals who M'ill be able lo conlyibule lo society in a positive way in the future. The object of Ilie parent aiid toddler groiip shall be to provide safe pla), for children accoiiipaiiied by P<irents oi. guardi&i)s. We shall ¢8rry out this objective by pi'oviding daily sessi0115 wliere parents cali coine along witli their cliildren aiid ei)gag¢ ii) play activities in a safe, sliiiiulating ai)d friendly enviroi)iiieiii. Cl)ildren ai)d pareii15 alike are (Fivei) Ihe opportunity to engage social ly with oiliei's, they cali receive advice aiid suppoi'i fi'oin staff aiid oilier pai'eiiis iviih I'egard to their ¢l)ild's ivelfare and developineiit and be sigiiposted to appi'opi'iaie services sucl) as pre-scliool and cliildi'eii's centre elasses and activilies. Publle benent Tlie 'l'rustee5 have considered 11)e Charity Coinii)issioii's gliidaiice oli public beiiefil ivliilst deiei'iiiiiiiiig objectives aTid plai)ning aclivilies.
St.James Pre-school Woolton Ltd ort of the Triistees for th¢ Year Ended 31 Au list 2024 ACHIEVEMENT AND PERFORMANCE Charitable nctivities We are registered a5 a part tiine cliildcare selling operaliii¥ beiweei) the houi's of 9-15 a.In. to 12.1.$ p.In. For two-year-olds upivards 10 five-year-old childreii. We also operate a Parent aiid Toddler group foi. 2-year-olds and Liiider. M,l)icl) is fii)aiicially siippoiied b), pre-school. which generally provides a firm foundation for children iiioviiig lip lo pre-school regislralion. W¢ now have 6 Ineinbers of staff. which allows u5 lo work safel)I wiiliin Ofsted guideliiie ratios witli the cliildrei) currently registered lo pre-school. However, il is iiol perfect aiid doesii't leav¢ Inucli rooiii tor n)ai)oeiivre lo cover aT7y unexpected staff absenteeisin. Our ability 10 recriiil further staff is liin lied due lo tlie availability of fiinds aiid the iieed lo have enough childreii on tl)e regisler takiiig session5 to atlracl the slaluloi'y goveriii)ient fui)ding for cli ild places in early years. Unfortunately, since the Covid paiideinic there was ali uiidei'stai)dable ieluctaiice lo send chi Idren back Trftio Pre-school aiid nuii)bers are still Considered lower Ilian previously. Tliis togetliei. with pareiits woi'king froiii hoi)ie and all-day provision elsewhere, this lia5 had ai) iiiipact on nuimbers of laiiiilies applying foi. places. As in previou5 years, every Trem, teri)I pi'ovides us ivilli Inaiiy cl)allengii)g aspects iii providiiig the liiglie51 ciualily childcare teaLhing provisioi) for our young children. With the financial coiistraii)Is and reduced fui)dingi froin central goveniiiieiil we Iiy very l)ai'd to iiiaiiage our overl)eads and expeiiditure in lille witl) our very higli expecl¥ltioiis aiid thL. dclivcry of a qualily service lo our cliildi'eii. St. Jaines Pre School is a safe, secure comfortable and cariiig loviiig eiiviioiiineiil ivhicli continues lo provide Ilie best early years foundaiioii lo our cliildreii in Ilie preparation of tlieir personal aiid collective ediicalioiial joui'iley. Our Inoderii. wai'in, and inviting chui'ch hall buildiiig coiiliiiiies to sei've us well. I'in sure this l)as enliai)ced Ili¢ user experience and has encoLira¥ed iiiany new faimilies iii oui. coii)iiiuiiity to aiiend sessions, especial ly. Ilie miicli-valued parent and Toddlei. facilities, with the social ei)gageinei)t and iiileraclioii of Inany pai'enis, graiidpareiils. and loddlers. The parent and toddler sessioiis are a liuge success atlractiiig Iiiaiiy iiioi'e fai ilies fi'oi)i all asi)ecls of oiii. coini)iui)ily and together with pre-school have a great I'epuiaiioii for the devoiioii ai)d excelleni cal'e ai)d ivelcoiiie Ilial Is offered lo all who attend the loviiTrg environiiient here at St. Jaiiies. Pi'e-S¢liool. We are very proud lo have a very special relaÉioiiship, liiik aiid 5uppoII with Si Janies Meihodi51 URC Chiirch, Ilirough their Inission iii tl)e coininunily, and tlie ability 10 be able Io use Ilie beaulifLII cl)ui'ch buildiiig YAiid Ilie SLIPPOI'I ai)d pasloi'al care froi)I the iiiiiiister the Revereiid Petei. Hughes wlio also serves as a i)I'e-scliool irustee, We are fortunate to have a dedicated aiid liigh-qualily slaff ieain who love aiid care foi. oui. cl)ildreii ai)d ivork exli'eiiiely hard lo eiisiire Iliat St. Jaines pre-5cliool coiitinues to pi'ovide excellent pi'oyision of cliildcai'e. Our board of Ii'ustees has expert15e in all aieas of iiianaging the pre-scliool and is veiy aclive iii Ilieir support to ei)siii'e th¢ orgai) isatioii is coinpliant aiid strives for excelleiice iii Iiieeliiio its obligalions set oul iii Ilie c0115tiiuiion. We always i)eed iiew par¢nt board trustees lo enable lis to Irinain coinpliai)I will) Ilie cliarity c01l1117ission regiilatioiis. We always welcoime expressions of intei'est to aiiyoiie consideriiig a iioiiiiiialioii to joiii tlie board of goveriioys or be part of our fundraisiiiiy coiiiiiiiltee. Fiiially, l M'ould like to say Iiow very proud l ain, as cliaii'iiiaii of ilie trustee5 aild Iliaiik Ille niai)aoei)ieiit. staff, trLislees, parents and childi-eii foi. your dedicaiioi) aiid SLlPPOIt as we celebrate aiiothei- eveiiiful ai)d tinaiicially clialleii¥iiii but still very successful year at St. Jaines Pre School. all be it a finai)cial >e&r slaniiig with a deficit ot. iiioi'e ihaii £24.000 wliicli was predicled based on piEvioiis budget aiid casliflovv aiialysis aiid i-educed to a siiiall suiylus at )'eai' ei)d. encourage you to read tl)e pi'e-sclioDI Iiianagers, IEPOI-I for a Inore very ii)lei'estiiig COlTlPI-eli¢nsive 5uiiiiiiai)i of Ilie yeals activities coinpiled by 11)e niai)ager, Deb Ni¢liols. Page 2
St.James Pre-school Wooltoii Lid Re ort of ilie Trustees ror the Year Ended 31 Ali st 2024 Following all tli¢ hard work and support of the siaff, pareiits and Iriislees, and tl)e niai)y clialleiiges we tace year on year, we still find ourselves in a difficiilt period Inoving forii'ard as out- fii)ancial slaius is l iinit¢d and discussions ivilh the church over future rental agreeineiits. could jeopardise the 5UStaiiiabilily we liave as 1( n orgaiiisalion oiis)oini¥ as ihe church also are iii financial difficulties and are looking for ways of iiicr¢asing their own I'eveiiiies and are exploring Inarket rate opportunities to hire oul tl)¢ liall biiildiiig. Per Scliool incoine al ihe Inoiiieiit could iiol finai)cially suppoi-l a substaniial increase li) reni ai a iiiark¢t level. Last year lille agi'eed a reduction in rent of ai'ound £io.aoo ivliich ihe cliurcli have notified us as being UT)suslaiiiable. This year we eipe¢l to be even Inore challengiiig thaTTr ever, will) the financial crisis SLirrounding local governineiit runding to Ihe early yeai's educatioii sector and ihe lack of applicatioii for places at Pre Scl)ool. Deb and tlie staff leain have sliowii great streiigth and charncter. uiidersianding and I'esilieiice duriiigy tlie past difficiilt Inonihs, whilst the Irusiees have faced 501)ie difficull fiiiancial decisions io eiisui'e ihe Pi'e-school reinain solveiil ai)d available lo the fainilies and cliildreii in the coini)iiii)it>. Tliey have always eiiiliiisiaslical ly done everyptliingy asked of Ih¢m and deinoiistrated dedication and loyalty to Iii¢ as Cl)ainnaii. and to Ihe trlislees and faiiiilies of Si Jaines Pre- School. Fun(Jraising aetivitles Duriiig Ihe year fuiidraisiiig for tl)e charity raised £2.335. Wc are hopefu I to receive niatched fiinding in future years. FINANCIAL REVIEW Finanelal positioii The results for ilie year sliow a i)el incoine positioii in Ihe year of £156 ivilh cash held at Ilie baiik and iii Iiaiid or £15,304. Unforlunately, Ilie Quality Siippleinent previously Inade by Ilie l.ocal Aulliority is i)0 loiiger paid lo selliiigs. Nol al I cliildren are takiiig up Ihe govei'iiineiit graiit ai)d using al I sessions available lo Iheni ivhicli 15 causii)g a shortfall iti local education fundiii¥,' liowever, the Trustees are focused oil ii)cirasii)g Iiuinbers of childiTii fillendiiig Ilie facilities pi'ovided. The Trustees ar¢ also aware tliai ilie costs iiivolved are based upoii full tiine qualificaiioii guideliiies liowevei. the c17arily is only operated on a part liine basis. Cost5 associated witli Iliis (iiicludiiig rental cosis, insurance elcl iiicrease oli a regyular basis whereas Ilie fiindiiig being received froii) gov¢riiiiieiit sources is ilot increasing lo ii)alcli Ilie expeiidilure. IhLr¢fore tlie charity is seekiiig fiiriliei. fuiidi'aisiiio opporluni(ies. Reserves poII¢y 11 is the chai'il>l'S aiin to l)old fuiids lo Ineet oiie leri)i ot" costs slioiild ai)y iiiiforeseeii circiiiiistaiices ai'ise. Al Ilie year-end and tlie pi'evious accounting pei'iod {Year ended 31, August 2023), tl)e cl)aril)' l)eld iiisurricient fuiids lo 11)eel thi5 need. STRUCTURE, GOVERNANCE AND MAIYAGEMENT Governing documeiit Tlie chai'ity is coiilrolled by its goven)ing docLiineiit. a deed of Irusi. ai)d coi)stiliites a liii)iled conipaii),. liinited b) guaranlee, as defiTied b}1 the Coinpanies Act 2006. Reiruitment and appoiiilmeiit of iiew Iriistees Ti'ustees are appoiiiled at ihe Aiinual Geileral Meeliiig. Th¢ r¢criiitiiiei)l of Trustees is bas¢(l upoii the criteria i-eqLiesied by both the Cliarity Coiiiii)ission and Ofsled. Advertisetment foi. new Trnstees is ii)cluded iviihiii Ilie charitj s new51eÉtei' aild al the premises used bv tlic c17arit)'. The chai'ity eiisures that iiicluded withiii the Ti'iisl¢¢s al ai))i oiie liiiie tl)eiE are I'epi'eseiilaliv¢s troim parent govei'i)oi's. the churcli aiid tlie local coi)iiiiuiiily. Page i
St.Ja Iiic5 Pre-S¢l)ool Woollon Lt(I ort of tlie l-l'iislees for the Year Eiideij 31 Ali list 2024 RF.FF.RENCF. AND ADMINISTRATIVE DETAILS Registereil Compaii!, iium ber 87416.59 (Eiiglaiid aiid W1( les) Re2istcred Cliarity niim ber 1160217 Registered orrice 61 Ilodiiey Slreel Livei'pool Mer5eysidc 1.19ER Trustees Mi. S E Skyiier Mi's11 MCC2( bc Mi's J Ci'eTlIl11 Mrs A (iiliiiey Mrs D Nicliols Reverei)(I P I l iiglies Mrs l. M 'f I l<ql'l - I'csigjncd 19110123 Mrs % S Wcsl Miss M C Macl)onalcl M iss I:. Ai'(IllyI Mi's l.. M RiLII(Ii'ds()ii Mrs K A '[ iiyloi. _ ai)poiiiied 19 110123 Miss R F. W1¢ ter5 - appoiiiled 19110123 Iiiilepcnilciit F.xa iiiiiier A Ici(111(IL'I' Myersoii & Lo L.iiiiilL.d C.liai'lere(l Accouiiii( l)ts AIcxl¢ 1)dei- I IoLi%e 61 Rodney Sii'eet l.iv¢rpool LI 9ER Th is report has beet) prepill'ed iii accoi'd(il)ce iviil) Il)e special proiii%ioi)s ol. Pic rl l.$ of tl)e Coi))PcllllL'S Acl 200() relciliii Appi'oved by oi'dci. of Ilie boai'd of Iriisiees oli c Iicl sig?IiLd 01) 115 beli(Il [' b),: Mr S E Sk)'iier- Tn]stee Page 4
Inde endent Examiner's Re orl to tl)e Trustees of St.James Prc-school Wooltoii Ltd Independent exa miiier's report to the truslees of 5t.JAines Pre-seliool Woolton Ltd ('Ilie Comp&ii}'} repoit to the charily trustees oli iiiy exainii)alion ol"Ilie accoiiiits of Il)e Coi)Ipany for Ilie )'eai' elided 31 August 2024. Responsibilities aiid basis of report As the charity's IrLisle¢s of the Conipany (and also 115 directors for the Pliiyoses of coimpany law) yoii 1£ I'e respoiisible for Ilie preparation of the accounts in accordance willi the I'eqiiireineiils of the Coiiipan ies Act 2006 ('tlie 2006 Acl,). Having satisfied Inyself Ihal tl)e accoiinls of the Coiiipany are i)ot I'eqiiired io be audiled linder Part 16 of Ilie 2006 Act aild are eligible for independeiil exainii)alioT), I repoit iii respect of Iny exaiiiiiialioii of yQLlI' cliaril}I's accolinls as col'l'ied out under Section 145 of the Charities Act 2011 ('Ilie 201 l Act,). In cai'iyiiig out niy exai)) inalioii I liave tollowed tl)e Directions tsiveii by the Cliarity Coiiiiliissioi) uiider Seclioii 14515) (b) of Il)e 201 l Act. Ind¢peiident exAminer's statcmeiit have coiiipleled Imy exaimiiialioi). I confiiiii tlial no n)&iiei's Iiave coi)ie lo iiiy aiieiilioii in coiii)eclioii M'illi Ilie exaiiiinaiion giving Ine caiise io believe.. accoiiiilii)g I'ecoi'ds were iiot kept in respect ot"Ilie Coiiipaiiy as reqiiired by Section 386 of Ilie 2006 Aci; oi. the accoiints do iiol accoi'd will) those I'ecords., or the accoiinls do iiot coiiiply wilh the accoiii)liiig reqiiireiiieiits ol- Seclioii 396 of Ilie 2006 Act oiher Iliai) aiiy reqiiireiiient thal tlie accoiiiils giv¢ a true aiid fair view wl)ich is iiot a ii)aller considei-ed as pai'l ol. ali iiidependeiil exaii)iiialioii' or Ilie accoiinls l)ave iiol been prepared iii accordance willi Ihe nieiliods aiid priiiciples of Ilie Slaleiiiei)l of ReconiiMei)ded Practice for accoui)liiig aiid repoi'tii)g by cliai'ilies (applicable lo cl)ai'ilies prepai'iii&v IlJ¢ir accoiiii15 in accordaiice will) the Fiiiaiicial Reporting Siaiidard applicable iii the UK aiid Repiiblic of li-elaild (FRS 102)), I hav¢ no coiiceiNs and have coi)ie acro55 110 011)er n)atiers iii coi)Iierlion witli Ili¢ exc11ninatioii 10 wliich aiieniion sliould be drawn iii this report iii order to eiiable a propel. understand iiig of Ilie accoiiiits lo be reacl)ed, Paiil Bui'iis Bsc BFP FCA Alexander Myerson & Co Liiiiited Chartei'ed Accountants Alexander House 61 Rodney Street Liverpool LI 9ER Dale= Page 5
S¢.Janies Pre-school Wooltoii Ltd Statein ent of Fii)allClAI Aetivilies oratiii an Iiicome F.x eildilure Accoiint for the Year Li iided 31 Au usl 2024 lucor Uiii'estricted fuiid Resli'icled fiind Total fuiids Toial fuiids Notes INCOME AND ENDOWMENTS FROM Charitable aetivities Provisioii of educatioiial sei'vices 88,130 1.143 89.?73 Other tradiiig activities Iiive5tii)eiit iiicoiiie 2,33$ ioj 2.6.59 60 103 Total 90,568 91,711 78,578 EXPENDITURE ON Raising fuiids 89 89 94 ChRritnble aelii'ities Provisioi) of ediicalional services 90.323 1,143 91,466 101,349 Total 90,412 1,143 101.443 NET INCOMEI(EXPENDITURE) 156 122,865) RECONCILIATION OF FUNDS Tolal fiiiids broLigl)I foi'ward 9,-fj29 9,529 32,394 TOTAL FUNDS CARRIED FORWARD Tlie Iiotes toiii) pai't of Ihese finai)cial slaleniei)ts Page 6
Sl.Ja ill es I re-scliool Woolton Ltil
Balaiicc .Slieet
31 Au
ust 2024
Unresli'icicd
rui)d
Resli'icled
Tolcil
fiiiids
Notes
CURRF.NT ASSETS
Casti at bai)k ai)d ii) liaiid
1 S,304
15.304
CIIF,DITORS
Aiiioiiiiis ti211iiig diie wiiliiii oiie yLar
1.S,619)
{.S,6191
15,7201
NET CURRENT ASSETS
9,685
9,68.$
1),5?1)
TOTAL ASSF.TS LF.SS CURRF.NT
LIAIIILITIES
9,685
9,()8.S
C),-f 29
NET ASSETS
9,68.5
FUNDS
Uiiresli'icted liiiids
9.685
9,$29
TOTAL FUNDS
9,$29
I'he cliarilable Coliipic liy is eiiliiled 10 excinpiioii froi)) aLidii iiiidcr Seclioii 477 of Ilic Coiiipaiiics Acl 2006 lor Il)e yei?I'
elided 31 ALlgYUS12024.
I"lic Ineinbei's have i)ol reqiiired Ili¢ coi)Ipaiiy to obtaiii ali aiiilii ol. ils fiiiK111cial sl(Iiciiieiils loi. Ilic ye
Sl.James Pre-school Woolton Ltd Notes to the Fii)anciAI Statements for the Year Ended 31 Au ust 2024 ACCOUNTING POLICIES Basis of prepariiig the fiiianeial statemeiits 1.he fingncial sialeinenls liave been prepared in accordaiice willi Accouniing and Reportii) by Cliarities.. Staieineiil of Recomi)iended Practice applicable lo cliai-ities preparing their accounts in ac¢ordai)ce wiih th¢ Finai)cial Repoi'ting Siandard applicable iii tlie UK and Republic of Ireland (FRS 102) (effective l Jai)Liary 2015) - (Cliarilie5 SORP (FRS 102)), Ihe Financial Reporting Standard applicable iii the UK aiid Rei)ublic of Irelaiid {fRS 102) and tlie Coinpanies Act 2006. The financial slaleinents have been prepared Linder Ilie liisloric¢11 cost coiivenlioii. Income All income aiid grai)ts are recognised in the Slaleineiit of Fiiiaiicial Aclivities once Ihe charity lias enlilleiiient to the funds, it is probable thai the incoiiie will be received and the 1¢ Imouni can be Ineasiired reliably. Expenditu r¢ Liabililies are recognised as expendilure as soon as tliere is a legal or coiistriiclive obligaliaii coiiii))itliiig Ilie charity lo thfit expenditure, il is probable that a transfer of ecoiioii)ic benefits will be requii'ed ii) seltleillei)l aiid the ainount of the obligation cai) be Inea5ured reliably. Expei)dilure is accoiiiit¢d for on ai) accruals basis and has been classified under headiiigs Ilial aggregate all cosl relaled lo Ilie category. Wliei'e cosis caiinot be directly altribul¢d to particular lieadiiigs tliey have beei) allocated lo activilie5 017 a basis ¢oiisisteiil with Ilie ilse of resources. Taxalioii The charity is exeimpi froin corporalioii lax 01) ils chai'ilable activities. Fuffid oecountliig Unresiricted fuiids cali be used iii accordance with Ilie cliarilable objectives al the discretion of Ilie trustees. Reslricied fund5 cali oiily be used foy particular resli'icied PLlI'poses will)in Ilie objects of Ilie ¢l)arily. Resli'iclioiis ai'i5e wlien specified by the doi)oi' or wlieii fuiids ai'¢ raisLd for pai'li¢iilai' I'esiricled piirposes. Further explaiialioii of the naiiii'e aiid puipose of eacli fund is iii¢luded iii 11)e iioies to the fiiiaiicial slaleiiieiils. Hire purchfise And leasiiig Commitmeiils Rentals paid Lii7dei' operating leases al'e cliai'ged lo the Slaleiiiei)l of fiiiaiicial A¢tivili¢s 01) a sli'aighl-liiie basis over tlie pei'iod of ihe lease. Pensioii costs #lid other post-relirenieiit beiiefits The chai'iiable coii)pai)y operates a defiiied coiilributioii peiision scheine. Coiilribuli0115 payable to Ilie chai'ilable coinpai)y's pension scheiiie are cl)arged to Ilie Stalein¢nt of Financial Aciivilies in tl)e period to wl)ich Iliey relate. Presentatioii ciirreiic), Tlie pi-¢5eiitatioii curreiicy of the finai)cial 5taiei)ieiils is (he Poiiiid Sierliiig (£). coiiliiiii¢d.
St.Jaines Pre-school Wooltoj) Ltd Notes ¢0 the Fiiiaiicial Slatements - eontinued for tlie Year Elided 31 Au ust 2024 OTHER TRADING ACTIVITIES 31.8.24 Fliiidraising evei)ts Coi-oiia Job Reteiilioii Scl)eiiie Graiil COVID biisiiiess siipport bFI'alll 2,6$9 2,335 INVESTMENT INCOME 31.8.24 -31.8.23 Deposit accoLiiII iiilerest 103 l)0 NET INCOMEI(EXPENDITURE) Net incoinel(¢xpendilure) is slaled aftei. cliai'gingl(ci'ediliiig)'. 31.8.24 31.8.23 oilier opei-atiiig leases Independent exaiiiiners fee 6,000 1,200 1.S,888 1.140 TRUSTEES, REMUNERATION AND BENEFITS In Liccordaiice with the In¢iiioranduin and articles of asso¢ialioii foi the charity, siiice becoiiiiiig a Iriislee ot ilie charity D Nichols I'eceived reiiiuneration lotallii)g £22,772 (2023.. £20,776) aiid einp loyeis peiisioi) conlribulioiis of £683 (2023.. £623). Diiring the yeai. A Gibney received I'eiiiuneiatioii tolallii)u £8,215 (202i'. £7,625) aiid eii)ployers pension conlribulions of £247 (2023.. £229). No i'eiiilinei'alioii was iii respect of ilieir role as a Trustee. No further aiiiouiils weie paid lo any olhei. tl'U51e¢ duriiig t17e yeai. ended i l Aiigiusl 2024 aiid iio ainounts wei'¢ paid lo any other IruslLL'5 durii)g ihe year e17ded 31 Augiisl 2023. Trustees, expenses There were no Irustees, expenses paid for Ilie year elided 31 August2024 1101. for the year elided 31 August 2023. STAFF COSTS 31.8.24 31.8.23 Wages and salaries Other pension costs 73,19i 74,186 74,466 The averag¢ iiioiilhly nuiiibei. of einployees duriiigy the year was as follows: 31.8.23 Staff No eiy]ploy¢¢5 received eiMoILimeiits iii excess of £60,000. Page 9
St.Jame5 Pre-scliool Woolton Ltd Notes to the Fiiiaiicial Statemeilts - coiitiniied for the Year Elided 31 Ali st 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Uiiresiricied rund Resli'icied fiiiid T()lal fuiids INCOME AND EIYDOWMENTS FROM Charitable activilies Provisioii of ediicatioiial services 75,222 637 Otlier trading aclivili¢s Inveslmeiit incoiiie 2,659 60 2.Ci59 60 Total 77,941 637 78,578 EXPENDITURE ON Cliarlt&ble activities Provision of ediicatioiial services 100,806 637 101,44.3 NET INCOMEI(EXPENDITURF.) (22.8651 (22,8651 RECONCILIATION OF FUNDS Tolal tuiids broiiglTrl foi'wai'd 32,394 32,394 TOTAL FUNDS CARRIED FORWARD CREDITORS; AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.24 31.8.23 Social S¢CLirily and ollier taxes Otl)er ci'edilors Acci'iials aiid deferred iiicoine 981 3,719 1,020 3.719 1,900 MOVEMENT IN FUIYDS Nel Ai 1.9.23 31.8.24 Unreslricted fuJid5 Geiieral fiiiid 156 9,685 TOTAL FUNDS 9,529 156 Pa(Fe l O contii)ued...
St.James Pre-school Woolloii Ltd Notes to the Fiiiancial Statement5 - contii)Iied for Ilie Ye&r Inded 31 Ali list 2024 MOVEMENT IN FUNDS- continued Nel moveinent in funds. iiicliided in the above are as fol IoKvs.' Iiicoiiiing re50uI'ce5 Resoiii'ces expeii(led Moveimeiit Unrestricted (Iinds General fui)d 90,568 190,4121 156 Restvieted fuiid$ Reslricled Fiind 1,143 (1,1431 TOTAL FUNDS 91,711 9155.51 15(7 Comparatives for movement iii lunds Net Iiiovei)ienl in fuiids Al 31.8.23 Ai 1.9.22 Un restricted fuiids Geiieral fiiiid 32,394 122,86$1 9,529 TOTAL FUNDS 22,8651 9,529 Coiiiparaiive ne¢ Inoveinenl iii fut)ds, included in ilie above al'e as tolloivs.. Iiicoiiiing resources Resoui'ces expeiided Moveiiienl in fiinds Uiirestrleted fuiids Geiieral fuiid 77.941 (100,8061 122,86S} Restricted fuiids Reslricled Fiind 637 {6371 TOTAL FUNDS 78,578 (101,4431 (22,86S) A current year 12 1ii01illis and prior year 12 iiioiiih5 coiI)biiied position 15 as folloivs.. Net i)ioveiiieiil in flinds Ai 31.8.24 At 1.9.22 U nreslricted fuiid5 Gei)eral fund 32.394 (22,7091 TOTAL FUNDS 32,)94 22,7091 9,685 Page 11 conliiiued..
St.James I're-school Wooltoii Lld Notes lo the Finaiicial SIAtem eii¢s - continiied for the Year En(led 31 Au iisl 2024 MOVEMENT IN FUNDS - contiiiutd A curreiil yeai- 12 Inonihs and prior year 12 Iiioiit175 coinbiiied nel iiioveniei)l iii fiii)ds. ii)cluded iii tlie above ait as folloivs: Incoiiiiiig I'esoiii-ces Resoui'ces eNI)eiided Moveii)ei)I Unreslri¢ted fiillds General fLiiid 168,509 1191,2181 122.709) Restricled fiiiids Rcslricted Fiiiid 1,780 11,7801 TOTAL FUNDS 170289 (192,9981 22 709) io. RELATED PARTY DISCLOSURES Tliere were no related party Iransaclions for rhe yeai. elided 31 Augusi 2024. Page 12
Sl.James Pre-school Wooltoii Lld Delailed Slatemeiil of Finaiicial Aelii'ities for the Year Ended 31 Au ust 2024 31.8.24 31.8.23 INCOME AND ENDOWMENTS O¢h¢r tradinE activities Fiiiidrai5ing eveiits Corona Job Retentioii Scl)eiiie Graiil 2,33.$ 2.659 2,335 2.659 liivcstrnent iiicome Deposit account iiitereit 103 60 Charitable activities Grailts and donatioiis Pre-scliool Fees & Cliildcare Teri)i Fees Parent & Toddlei. Christnias Pat1ie5 Photo Comi)iissions Ui)iforms 48,18S 17,777 21.744 2,047 8,772 170 147 869 6,698 129 200 89,273 75,859 Tol&l incom iiig resou r¢es 91,711 78,578 EXPENDITURE RAising donatlons aiid legacies Siiiidries 89 94 Charitable Activities Wages Pei)sioiis Reiii iisuraiice Telephone Sui)dries Uniloriiis Kitcheii & Gi'o¢ei'ies Cr8ft malcria15 Milk aiid Woollon Ediicalional expeiises 73,193 1,273 6,000 1.584 700 461 1,083 2,148 612 1,143 74,186 1.487 15,888 1,487 707 440 1,943 907 637 88,197 98,808 Support costs Manageineiit Postage aiid slalionei'j, Traiiiiiig 431 455 470 14 886 484 Tliis page does not forin part of ihe statutoi), fiiiaiic ial statein¢nls Pa(Fe 13
Sl.Janie5 Pre-school Woolton Ltd Detailed Statenieiit ol Fiiiancial Aclii'i¢ies for the Year Elided 31 Au 11St 2024 31.8.24 31.8.23 Maiiagemeiit Finance Baiik charges 303 267 Goveriia nce costs Accoiintaiicy fees Payroll Sei'vices 1.380 700 1,140 (150 2,080 1.790 Total resoLirces expeiided 101,443 Net iiicomel{expendilure) 1.56 22 8651 Tliis page does i)01 foriii i)ai'l of Ilie slalliloiy tiiiaiicial siaiements Page 14