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<ll' ended
31 Augjiist 2024 iii accoi'd1c lice with Scclioi) 476 of Ihe Coiiip1c li ies Aci 2006.
l-h¢ IrLislecs ackiiowledge Ilieii. resi)oiisibi lilies for
(a)
eiisiii'iiib> Ilial tlie cliai'ilable coii)i)aiiy keei)s accoLiiiliiigJ rec()r(Is Ilial LDiiii)ly ii'iil) Seclii)iis 3 8() <iiid 387 of Ilie
Coiiipaiiies Acl 2006 and
prcpariiig fiiiai)cial st?L leiiieiils i¥'l)icl) L> ive a Iriie i( lid fail. VIL'IV ()(' Il)L sl<ilc ()f affaii's ()I' IliL cliai'ill< blL L()i)111?¢ 1)51 2( S
(b)
rcqiiii-ciiiei)15 01- Scclii)i)s 394 (11)(1 .395 c?iid i%,liiLlI ()11)Cl'lVlSL CDlI)Iily ii'iili 11)e I'eqiiii'eii)ei)Is ol. Il)e C'()1111)()l)ic's A¢1
2006 relaliiig lo fiiiaiicial sl¢iieiiiei)Is, so fai. as applici( l)le lo Ilie cliai'ilalile coii)i)aiiy.
"riicse finai)cial slaleinei)Is liave beeii prepai'ed iii <iccordaiic¢ witli Il)e provisioiis ai)plic<ible [() cliai.i14oblc c()111I11c iiies
subject lo Il)e si))all LOliiP2L iiies reu?iinc.
The Iinancial slalei)Iciits wei'e api)I'OVLd by the Boai'd of Tru51ees aiid <iiiilioi'ised foi. issue 01)
aiid were 5igJi)ed 01) ils bcli(il f by..
Tl,-(v
Mi- S F Skyiier - Tru51ee
Tlie riote5 fori)I parl ol. Il)ese tiiiaiicii( I slalei))eiiis

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