## West Hill Pre-School (A Company Limited by Guarantee) Unaudited Financial Statements Period: 1st September 2024 to 31st August 2025 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School Unaudited Financial Statements Period: 1st September 2024 to 31st August 2025** ## **Contents** |**Item**|**Page Number**| |---|---| |Legal and Administrative Information|2| |Trustees Annual Report|3-7| |Independent Examiner’s Report|8| |Statement of Financial Activities|9| |Balance sheet|10| |Notes to the Financial Statements|11-19| 1 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School Unaudited Financial Statements Period: 1st September 2024 to 31st August 2025** ## **Legal & Administrative Information** |CharityName|West Hill Pre-School| |---|---| |Charity Commission
Registration Number|1162644| |Companies House
Registration Number|09308414| |Registered Address|West Hill Village Hall Beech Park, West Hill, Ottery St. Mary, Devon,
EX11 1UQ| |Current Trustees|●
Nicola Rees (Chair until 9th October 24 Secretary from 9th
October 24)
●
Sam Lees (Chair from 9th October 24)
●
Sarah Grace Bennett (Secretary resigned 9th October 2024)
●
Helen Barry (Treasurer)
●
Sophie Priddle (Treasurer)
●
Sarah Gill (Safeguarding Lead)
●
Francesca Thomas-Davies
●
Emma Dashwood
●
Heather Priddle (from 7th May 2025)
●
Heather Bull 9th October 2024 to 9th July2025| |Independent Examiner|Karen Silcox MAAT
Plumtree Bookkeeping & Accountancy
19 Beverley Close
Exeter
EX2 5NJ| ## **Structure, Government and Management** |How is the charity
constituted?|Charitable Company. Private Limited Company by guarantee without
share capital use of 'Limited' exemption incorporated on 12th
November 2014. Charity registered with the Charity Commission
13th July2015| |---|---| |Type of governing
document|Articles of Association| |How are the trustees
selected?|Elected by members or co-opted by trustees| 2 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School Report of the Trustees (including report of the Directors) Period 1st September 2024 to 31st August 2025** The trustees, who are also Directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st August 2025. The Trustees Report has been prepared in line with Companies Act 2006 relating to small companies and the Charities (Accounts and Reports) Regulations 2008. ## **Objectives and Activities** The aims of the Pre-School are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children by: - Offering appropriate play, education and care facilities and family learning ensuring opportunities for all children whatever their race, culture, religion, means or ability; - Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local area. Activities which demonstrate these objectives have been met include: - Pre-School is open 5 days a week (term time), during the hours of 09.15-15.15. - Sessions offer flexibility to meet the individual needs of parents/carers. The day is split into sessions and parents are free to choose a combination of sessions. - Pre-School runs an After School Club session from the end of the school day to 18.00 in the evening (to 17.30 for 2024/25). This session includes Primary School aged children. The After School Club runs Monday – Friday term time. - Pre-School runs a Breakfast Club, opening at 08.00, allowing Primary School aged children, or Pre-School children aged 3 and above, to arrive from 08.00 and be in the relevant setting for Primary School or Pre-School. The Breakfast Club runs Monday – Friday term time. - Places are available to children at 2 years. Pre-School accepts Devon County Council funding for 2-year olds and 3-4 year olds and is also happy to receive payment from parents/carers either in full or in instalments via cash, cheque, BACS or childcare vouchers. - Pre-School uses the Early Years Foundation Stage curriculum and links all areas of Learning and Development into the daily planning and observations. - Pre-School’s approach to learning promotes the development of creativity, individuality and self-confidence. Our environment incorporates both indoor and outdoor 'learning' – the philosophy being 'what can be learnt inside can be learnt outside'. - Pre-School incorporates the Government’s literacy 'guidelines' 'Letters and Sounds' into the daily routine, thus developing children's speaking and listening skills from an early age. - Pre-School has a large selection of toys and equipment. These are reviewed regularly and updated to ensure they link to the children's current interests. - Different activities are planned each day such as craft, painting, and baking, and include plenty of outdoor play, weather permitting. - All staff are fully trained with relevant qualifications and attend first aid and safeguarding training regularly. ## **Objectives and Activities (continued)** - Parental/carer involvement takes place in a variety of ways. Parents can join the committee and actively participate with the overall running of the Pre-School, volunteer on an ad hoc basis or help plan and run fundraising events. 3 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School Report of the Trustees (including report of the Directors) Period 1st September 2024 to 31st August 2025** - Parents/carers receive regular communication regarding Pre-School matters and also receive constant updates regarding their child’s development via online profiles and parents evenings are offered (more information below). - Pre-School aims to ensure all sections of its community have access to the setting through open, fair and clearly communicated procedures. The trustees have given due consideration to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011. The trustees are satisfied that the activities outlined above meet the public benefit purpose of the advancement of education. ## **Achievement and Performance** The 2024/2025 academic year continued with Natalie Taylor as Pre-School Manager. Numbers were slightly lower during the Autumn Term, however numbers of children picked up throughout the year at a steady rate, increasing to our maximum. The year started with 24 children on the register (23 in 23-24, and 39 in 22-23) and ended with 38 children (31 in 23-24) a number of children were already scheduled for start dates throughout the academic year, and with new interest numbers gradually rose without a pressure to advertise the setting. With 24 children on the register numbers were roughly the same as the previous year for the autumn term. Pre-school continued to operate 5 days a week with both morning and afternoon sessions being offered. By the start of the Summer Term numbers of children on the register had reached 38, higher than the previous year. We continue to have the wonderful Mrs Wilson from JW Dance join us on Tuesday mornings. This session gives the children lots of opportunity to dance and move to music led by a professional dance teacher. This academic year the Pre-School arranged two Parents evenings. Parents were invited into the setting to discuss their child’s development and progress. These were really successful, and the parents all appreciated the dedicated time to spend talking about their child without the rush of the morning drop off or an afternoon pick up. Celebrations that we all enjoyed at the Pre-School with the children and their families were: - Harvest festival. - Mother’s Day, this was held in the Pre-School garden with decorated tables. The children loved getting the garden ready and then serving lots of yummy cakes to the parents and carers. ## **Achievement and Performance (continued)** 4 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School Report of the Trustees (including report of the Directors) Period 1st September 2024 to 31st August 2025** - Easter Egg Hunt around the school field with the reception class in West Hill Primary School. There were clues to follow and an easter egg at the end for each child. - Father’s day – a lovely opportunity to celebrate, with some lovely gifts made by the children. - Sports day held in the school field with parents able to watch, we had a mix of races, relays, and a parent's race. - Graduation Ceremony – a lovely way to end the academic year with all of our graduating children celebrating their successes in Pre-School. The Pre-School extended the offer of After School Club to every day of the week during the Summer Term, which was previously Monday - Thursday. The After-School Club is open to all children from both the Pre-School and Primary school between the ages of 3 and 11. This has continued to be a popular provision for the school. A Breakfast Club started at the beginning of October 2024, running on a Monday, Thursday and Friday due to staff availability. It started with initially low numbers, following a higher volume of numbers interested. Running into the Spring Term the numbers attending became more viable for the service to run, with ad hoc bookings being taken whilst they could be accommodated. In the Summer Term the Breakfast club was extended to open every day of the week. Both the expansion of the After School Club and Breakfast Club to each weekday was supported via an Expansion Wraparound Grant from the County Council. This has allowed us as a setting to staff these sessions, running on initially low numbers until it has viable numbers. In December 2024 an incident occurred that has been reported to Ofsted and the Charity Commission. This related to the pick-up arrangements for children in After School Club from West Hill Primary School. Measurements were put in place immediately to ensure all Key Stage 1 children are collected from within the building, rather than in the playground from separate teachers, and high-vis jackets are worn by both staff and children to ensure they are visible and distinguishable from other children being collected at the end of the school day. Measures have been extended further at the start of the 2025/26 academic year by the Primary School to ensure the two key stage groups can be collected within the school in one location. The committee organised the following fundraising events: - Christmas bazaar with raffle - Cake Sales x 3 - Smarties challenge - Summer Fete stall (sweets, refreshments, lucky dip). Communication with Pre-School members and local community continues through: - Whatsapp group communication (parent led group) - Facebook page and Instagram page - Advertising toddler group – prices continuing at the same rate as 23-24. - Advertising the setting on social media, local village magazine and in the school newsletter. ## **Achievement and Performance (continued)** ## **Staffing** 5 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School Report of the Trustees (including report of the Directors) Period 1st September 2024 to 31st August 2025** Recruitment has once again been a huge part of Pre-School over various terms. We have been exceptionally busy running at maximum capacity in all our sessions and working hard to add to our staff numbers to keep the Pre-School running in the same way for the terms and years ahead. 5 new staff members are due to start in September 2025: Carrie Anne Pavour (After School Club) Jess Vidgeon (Apprentice) Kay Mclachlan (Assistant) Lucy Barber (Early Years Educator) Meg Lomas (Assistant) Staff members that have left the setting are: Michelle Frost (August 2025) ## **Future Plans** - To open a holiday club for children aged 3 to 11. - Continue to raise funds through committee run events. - Applying for grants and gaining funding for medium to long term setting improvements. ● To provide further Pre-school and wraparound places by investing in additional staffing ## **Financial Review** - Income for 24-25 was £189,739. This is compared with £141,791 in 23-24 (an increase of £47,948). - Income from Early years funding was £110,637 (£73,118 in 23-24). Funding rates increased in April 2025, and the increasing number of children on the register through the year resulted in a higher value of funding in 24-25. A larger proportion of children in the setting used funding, rather than fee paying sessions. - Fees from parents totalled £17,368 (£27,299 in 23-24). This reduction in Fees from parents is due to the number of funded sessions rising, hence the increased value in Early years funding). - Consumable charges totalled £12,292 (£7,410 in 23-24). - After school club income totalled £34,836 (an increase of £15,221). This increase is due to After School Club increasing back to five days a week. Most After School Club sessions hold a waiting list due to capacity being reached. - Fundraising raised £3,375 (Income less costs). - Expenditure for the year was £161,949. (23-24 was £143,507, an increase of £18,442). - There has been one increase in wages, in April 2025 to bring all staff pay above national minimum wage and to increase other staff wages in line with inflation. - Largest expenditure were wages of £131,691. (23-24 was £118,043, an increase of £13,648). ● Rent was £12,397 (an increase of £1,660 largely due to increased rental rates of the Village - Hall). - Administration costs e.g. DBS clearance checks, insurance, phone, Ofsted came to £2,001(an increase of £67). - Two apprenticeships commenced in October 2024 for existing staff. - One outstanding invoice for childcare was paid for on 04/09/2025 to the value of £108 (included in above figures) 6 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School Report of the Trustees (including report of the Directors) Period 1st September 2024 to 31st August 2025** ## **Reserves Policy** At the year-end, the charity’s unrestricted reserves amounted to £75,190. £32,831 is held in a savings bank account by the trustees as a designated fund as provision for any future redundancy payments. The remaining reserves cover between 1-2 months unrestricted expenditure. ## **STATEMENT OF TRUSTEE’S RESPONSIBILITIES** The trustees (who are also the directors of West Hill Pre-School) are responsible for preparing the annual report and the accounts in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities This report, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, was approved by the trustees on ……………………………and signed on 09/02/2026 their behalf by: Sam Lees, Chair 7 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **Independent examiner's report on the accounts** **Report to the** West Hill Pre-School **trustees/directors/ members of On accounts for the** 31st August 2025 **year ended** **Charity no.:** 1162644 Company no.: 09308414 **Set out on pages** 1-19 **Responsibilities and basis** I report to the charity trustees on my examination of the accounts of the Company **of report** for the year ended 31/08/2025. As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. I have completed my examination. I confirm that no material matters have come **Independent examiner's** to my attention which gives me cause to believe that: **statement** • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Signed:** **Date:** 17 / 02 / 2026 8 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 **Name:** Karen Silcox **Relevant professional** Member of Association of Accounting Technicians Licence number **qualifications** 1003207 **Address:** 19 Beverley Close Exeter EX2 5NJ Charity Name West Hill Pre School Charity No 1162644 Company No 09308414 Annual accounts for the period Period end Period start date **To** 01/09/2024 date 31/08/2025 ## **Section A Statement of financial activities (including summary income and expenditure account)** ||||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Total funds**|**Prior year**
**funds**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |**Income (Note 3)**||||||| |**Income from:**||||||| |Donations and legacies|||4,031|6,000|10,031|5,996| |Charitable activities|||179,242|-|179,242|135,355| |Investments|||466|-|466|440| |**_Total_**|||183,739|6,000|189,739|141,791| |**Expenditure (Note**
**4)**|**Expenditure (Note**
**4)**|||||| |---|---|---|---|---|---|---| |**Expenditure on:**||||||| |Raising funds|||656|-|656|874| |Charitable activities|||155,293|6,000|161,293|142,633| |**_Total_**|||155,949|6,000|161,949|143,507| 9 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 |**_Net movement in funds_**|**_Net movement in funds_**||27,790|-|27,790|- 1,716| |---|---|---|---|---|---|---| |**_Reconciliation of_**
**_funds:_**||||||| |Total funds brought forward|||47,280|-|47,280|48,996| |**_Total funds carried forward_**|||75,070|-|75,070|47,280| **Charity Name West Hill Pre-School Charity No 1162644 Company No 09308414** ## **Section B Balance sheet** 10 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ||||||| |---|---|---|---|---|---| |**Balance as at 31 August 2025**||**Unrestricted**
**funds**|**Restricted**
**income funds**|**Total this**
**year**|**Total last**
**year**| |||**£**|**£**|**£**|**£**| |**Fixed assets**||F01|F02|F04|F05| |**Tangible assets (Note 7)**||-|
-|
-|
-| |**_Total fixed assets_**||-|
-|
-|
-| |**Current assets**|||||| |**Debtors (Note 8)**||730|
-|
730|
2,474| |**Cash at bank and in hand(Note 10)**||75,190|
-|
75,190|
45,934| |**_Total current assets_**||75,920|
-|
75,920|
48,408| |**Creditors: amounts falling due within**
**oneyear(Note 9)**||850|
-|
850|
1,128| |**_Net current assets/(liabilities)_**||75,070|
-|
75,070|
47,280| |**_Total net assets or liabilities_**||75,070|
-|
75,070|
47,280| |**Funds of the Charity**|||||| |**Restricted income funds(Note 12)**||-|
-|
-|
-| |**Designated funds (Note 12)**||32,831||32,831|
32,365| |**Unrestricted funds**||42,239||42,239|
14,915| |**_Total funds_**||75,070|
-|
75,070|
47,280| |**_The company was entitled to exemption_**
**_fro_**
**_m audit under s477 of the Companies Act 2006 relating to_**
**_small companies. The members have not r_**
**_section 476 of the Companies Act 2006._**
**_equired the company to obtain an audit in accordance with_**|||||| |**_The directors acknowledge their_**
**_responsibil_**
**_ities for complying with the requirements of the Companies_**
**_Act with respect to accounting records and thepreparation of accounts._**|||||| |**_These accounts have been prepared in accordance with the provisions applicable to small companies_**
**_subject to the small companies regime and in accordance with FRS102 SORP._**|||||| |Signed by one or two trustees/directors
the trustees/directors
on behalf of all|||Print Name||Date of
approval
dd/mm/yyyy| ||||West Hill Pre-School Treasurer||13 /02/| ||||||| |Signature of director authenticating
acco to Companies
House
unts being sent|||Signature||Date
dd/mm/yyyy| ||||||16/02/| |Sam Lees|||||**Print name**| ||||||| 2026 11 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School** ## **Section C Notes to the accounts. Year end to 31st August 2025** ## **Note 1 Basis of preparation** ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. ## **1.2 Going Concern** The trustees consider there are no material uncertainties about the charity’s ability to continue as a going concern. ## **1.3 Accounting Policies** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 2 ## **1.4 Material prior year errors** No material prior year errors have been identified in the reporting period ## **Note 2 Accounting Policies 2.1 Income** ## **Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources; - it is more likely than not that the trustees will receive the resources; - the monetary value can be measured with sufficient reliability ## **Offsetting** There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. ## **Grants and Donations** Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). ## **Contractual income and performance related grants** This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. ## **Volunteer help** The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. ## **Income from interest, royalties and dividends** This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. 12 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School** ## **Section C Notes to the accounts. Year end to 31st August 2025** ## **2.2 Expenditures & Liabilities** ## **Liability Recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. ## **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts **Basic Financial Instruments** The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. ## **2.3 Assets** ## **Tangible fixed assets for use by charity** These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost. The depreciation rates and methods used are disclosed in note 7. ## **Debtors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. 13 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 **West Hill Pre-School** **Section C Notes to the accounts. Year end to 31st August 2025** ## **Note 3 Income** ||**Analysis of income**|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Total**
**funds**|**Prior**
**year**| |---|---|---|---|---|---| |||||**£**|**£**| ||General grants provided by
government/other charities|-|6,000|6,000|2,900| ||Donated goods, facilities and
services|-|-|-|-| ||Fundraising|4,031|-|4,031|3,096| ||**Total**|4,031|6,000|10,031|5,996| |**Charitable**
**activities:**|Early Year Funding|110,637||110,637|73,118| |---|---|---|---|---|---| ||Fees - Parents|17,368||17,368|27,299| ||Fees After School Club|34,836||34,836|19,615| ||Fees - Toddlers|333|-|333|346| ||Other|16,068|-|16,068|14,977| ||**Total**|179,242||179,242|135,355| ||||||| |**Income**
**from**
**investments**
**:**|Interest income|466|-|466|440| |---|---|---|---|---|---| ||||||| |**Total Income:**||183,739|
6,000|
189,739|141,791| ## **Note 4 Expenditure** ||**Analysis**|**Unrestricted**
**funds**|**Restricted**
**income**|**Total**
**funds**|**Prior Year**|| |---|---|---|---|---|---|---| 14 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 **West Hill Pre-School** **Section C Notes to the accounts. Year end to 31st August 2025** |||**funds**||**£**
874
874| |---|---|---|---|---| |**Expenditure on raising funds:**|||**£**|| |Staging fundraising events|656|-|656|| |**Total expenditure on raising**
**funds**|656|-|656|| |**Analysis**|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Total**
**funds**|**Prior Year**| |---|---|---|---|---| |**Expenditure on charitable activities:**||||| |Employment costs|131,691|-|131,691|118,043| |Staff training and other staff costs|873|-|873|2,419| |Consumables|2,989|-|2,989|1,190| |Licences|||-|735| |Equipment|1,022|6,000|
7,022|4,179| |Entertainment / classes|||-|850| |Rent|12,397||12,397|10,737| |Insurance|1,201||1,201|808| |Administration|2,001||2,001|1,934| |Other expenses|2,269||2,269|531| |Accountancy & Independent
Examination Fee|850||850|1,000| |Depreciation|-||-|207| |**Total expenditure on charitable**
**activities**|155,293|6,000|161,293|142,633| |||||| |**TOTAL EXPENDITURE**|155,949|
6,000|
161,949|
143,507| ## **Note 5 Details of certain types of expenditure - Fees for examination of the accounts** ||||**Thisyear **|**Lastyear**| |---|---|---|---|---| ||||**£**|**£**| 15 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 **West Hill Pre-School** **Section C Notes to the accounts. Year end to 31st August 2025** **Independent examiner’s fees** 850 1,000 ## **Note 6 Paid employees** |**6.1 Staff Costs**||| |---|---|---| ||**This year**|**Last year**| ||**£**|**£**| |**Salaries and wages**|127,655|110,796| |**Social security costs**|8,790|5,621| |**Employment allowance**|- 7,182|0| |**Pension costs (defined contribution scheme)**|2,428|1,626| |**Other employee benefits**|-|-| |**Total staff costs**|131,691|118,043| Last year the employment allowance of £5,247 was shown as other income. This year, no employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. This is the same as last year. |**6.2 Average head count in the year**|**6.2 Average head count in the year**|**6.2 Average head count in the year**|**This year**|**Last year**| |---|---|---|---|---| ||||**Number**|**Number**| |||**Charitable**
**Activities**|7|10| |||**Governance**|1|1| |||**Total**|8|11| ## **Note 7 Tangible Fixed Assets** ## **7.1 Cost or valuation** **----- Start of picture text -----**
Fixtures, fittings and
equipment
£
**----- End of picture text -----**
16 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 **West Hill Pre-School** ## **Section C Notes to the accounts. Year end to 31st August 2025** |At the beginning of the
year|2,396| |---|---| |Additions|-| |Disposals|-| |At end of the year|2,396| ## **7.2 Depreciation** Assets are depreciated at 25% on a straight line basis |At beginning of the year|2,396| |---|---| |Disposals|-| |Depreciation|-| |At end of the year|2,396| |**7.3 Net Book Value**|| |Net book value at the
beginning of the year|-| |Net book value at the
end of the year|-| ## **Note 8 Debtors and Prepayments - Analysis** ||||**This year**|**Last year**| |---|---|---|---|---| ||||**£**|**£**| |**Trade debtors**|||-|-| |**Prepayments and accrued income**|||507|1,382| |**Other debtors**|||223|1,092| |**Total**|||730|2,474| 17 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 **West Hill Pre-School** ## **Note 9 Creditors and Accruals- Analysis** |**Note 9 Creditors and Accruals- Analysis**||| |---|---|---| ||**Amounts falling due**
**within one year**|| ||**This year**|**Last year**| ||**£**|**£**| |**Trade creditors**||253| |**Accruals and deferred income**|850|875| |**Total**|850|1,128| ## **Note 10 Cash at bank and in hand** |**Note 10 Cash at bank and in hand**||||| |---|---|---|---|---| ||||**Thisyear**|**Lastyear**| ||||**£**|**£**| |**Cash at bank and on hand**|||75,190|45,934| |**Total**|||75,190|45,934| ## **Note 11 Fair value of assets and liabilities** The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently measured at settlement value. The charity has minimal exposure to credit risk as the number of creditors is very low. The charity manages its exposure to liquidity risk by holding funds in short term cash deposits. This is the same as last year. ## **Note 12 Charity funds** ## **12.1 Details of material funds held and movements during the CURRENT reporting period.** |**Fund names**|**Type**|**Purpose and**
**Restrictions**|**Fund balances**
**brought**
**forward**|**Income**|**Expenditure**|**Transfers**|**Fund**
**balances**
**carried**
**forward**| |---|---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**|**£**| 18 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ## **West Hill Pre-School** ||||||||||| |---|---|---|---|---|---|---|---|---|---| ||Simon Gibson
Grant|Restricted|Garden
improvements|-|
6,000|
- 6,000||
-|-| ||Redundancy
Funds|Designated|Funds set aside to
cover potential of
redundancy costs
should charity
need to close|32,365|
-|
-||
466|
32,831| ||Unrestricted
Funds|Unrestricted|General purposes
of the charity|14,915|
183,739|
- 155,949||
- 466|
42,239| ||**Total Funds as per balance sheet**|||47,280|
189,739|
- 161,949||
-|75,070| ||All funds are held in £GBP
**12.2 Details of material funds held and**
**reporting period**|||**movements during the PREVIOUS**|||||| ||**Fund names**|**Type**|**Purpose and**
**Restrictions**|**Fund**
**balances**
**brought**
**forward**|**Income**|**Expenditure**||**Transfers**|**Fund**
**balances**
**carried**
**forward**| |||||**£**|**£**|**£**||**£**|**£**| ||Grant
Equipment|Restricted|Purchase of
Equipment|-|
2,900|- 2,900||
-|
-| ||Redundancy
Fund|Designated|Funds set aside to
cover potential of
redundancy costs
should charity need
to close|
31,810|
-|-||
555|
32,365| ||Unrestricted|Unrestricted|General purposes
of the charity|17,186|
138,891|- 140,607||
- 555|
14,915| ||**Total Funds as per balance sheet**|||
48,996|
141,791|- 143,507||
-|
47,280| ## **Note 13 Transactions with trustees and related parties** 19 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 **West Hill Pre-School** ## **13.1 Trustee remuneration and** ## **benefits** None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. This is the same as last year. The charity’s insurance policy includes trustee indemnity cover. ## **13.2 Trustees' expenses** There were no trustee expenses incurred in this financial year. This was the same as last year. ## **13.3 Related party transactions** There were no related party transactions during the year. This was the same as last year. ## **Note 14 Taxation** The charity is considered to pass the tests set out in Paragraph 1 schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable trust for UK tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income and capital gains received within the categories covered by Part 10 of the Income Tax Act 2007 and Part 3 of the Taxation of Chargeable Gains Act 1992, to the extent that such income and gains are applied exclusively to charitable purposes. No tax charges have arisen in the charity. 20 Doc ID: 6abe363f2d4d345f50259ca168e0d00dcd65afa0 ||Sent for signature to West Hill Pre-School Treasurer| |---|---| ||(treasurer@westhillpreschool.com), Sam Lees| ||(plumtreebookkeeping@gmail.com) from| ||plumtreebookkeeping@gmail.com| ||IP: 81.102.165.101| |**13 / 02 / 2026**|Viewed by West Hill Pre-School Treasurer| |18:13:30 UTC+1|(treasurer@westhillpreschool.com)| ||IP: 31.94.2.104| |**13 / 02 / 2026**|Signed by West Hill Pre-School Treasurer| |18:16:01 UTC+1|(treasurer@westhillpreschool.com)| ||**16 / 02 /**
Viewed by Sam Lees| ||**2026**
(chair@westhillpreschool.com)| ||19:42:26
IP: 141.195.151.133| ||UTC+1| ||IP:| ||31.94.2.1| ||04| Powered by Sign X Dropbox Sign Tttle Signing of 8818nce Sheet for Wesl Hill Pr Tnjslees Report_24-25_v4_signed.pdf File nam• Document ID 6abe363f2d4d345f50259ca168eOdOOdcd Audit trail date format DDIMMIYYYY Stotus Signed Document history 1610212026 Signed by Sam Lees (chair IP.. 141.195.151.133 weslhillpres $11SNED 19=48.'22 UTC+1 1710212026 Viewed by Karen Silcox Iplumtreebookke IP.. 81.102.165.101 viewED 17:31..26 UTC+1 1710212026 Signed by Karen Silcox Iplumtreebookke IP.. 81.102.165.101 SIGNED 17=32..35 UTC+1 1710212026 The document has been completed. eoMpLETED 17=32.35 UTC+1