Charity registration number 1173781
WATER LILIES PRE-SCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

WATER LILIES PRE-SCHOOL
LEGALAND ADMINISTRATIVE INFORIIIATION
Trustees
L Mountain
l Turner
A Scl)oficld
Charity number
1173781
Principal address
9 Cook m.av
Broadbridee Heath
Horsham
JA.esi Sussex
RH12 3US
Independent examiner
DaTr¢n Harding ACA fccA DChA
Richard Place Dobson Sen'ices Limited
1-7 Station Road
Crnivlei"
Wc5t Su55CX
RHIO IHT

WATER LILIES PRE-SCHOOL
CONTENTS
Page
-] rustees, report
Independent examinels rerK)rt
Stalemeni of financial activilies
14alance sheet
Notes w ihe financial S￿ementS
7- 12

WATER LILIES PRE-SCHOOL
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 JUL Y2024
-l-he irusiees present iheir annual rewrt and financial $th￿Men1$ for the l'ear ended 31 July 2024.
'I'he financial staiemenis hale been p￿pared in a¢cordan¢e i%"ith the accouniing wlicies sel out in nole I lo ihe financial
statements and coniplN' ii.ith the charit) s constitution. the Charitics Act 201 l and 'Accounting and Reporting b!, Charities..
Statement of Recommended Practice applicable 10 charities preparine Iheir accounis in accordance with the Financial Rewrting
Si￿d￿d applicdblc in the UK and R¢public of [r¢l￿d IFRS 102) lcffcctii'c l Janum" 20191"
Obje¢tive$ and activities
To support childrun's intLllcctual and social dcl'clopmcnt b!. providing a safc. intcrcsting and fun Icarning cnvironincnt for local
children aged 2-4 years in line li iih ihe F.arl! Years F"oundaiion Siage 2012 (F.YpsI frame%%'ork.
Through a mix of adult-led and Self-initiated activiiies. Mater Lilies Pre-school encourage the children to explore their
5UTrounding5. encounter nciv CXFKfiencc5 and Icam to takc risk5 in a safe and nurturing eni'irontn¢nt.
Working wiihin the b.arly Years Foundalion Sthge 2012 (F.YF"Sl frameNN'ork. the Pre-school supwTrrts a Child's intelle¢lual and
social dcvcloptncnt.
In order to achicvc thi5. the p￿School=
Assigns a Ke). ￿'0[ke1 io each child. ii.ho moniiors and assesses their d¢￿elopment and works with parenls lo tailor a
routinc that mccis ihc child's rcquirctncnls
Designs personal deN'elopmeni plan for each child in selling.
ProTr'idcs a y￿]ed and stimulating rang¢ of cducational to!"& gaJn¢s and actii"ities to encourage childr¢n to play. Icarn
and gro￿. at thcir own pacc in linL is.ith thc principles of childwccntrcd cducation.
Thc prc-school opcratcs undcr thc cihos that a balanccd dict is csscntial for thc tnaintcnancc and protcction of childrcn's hcath,
and ihat deweloping a health￿ diei and good eating habits in life will la). Ihe foundaiions for future health.
Thc prc-school is govcrncd by Ofstcd and is rcquircd to adhcrc to their guidancc. It is inspcctcd in linc Thith Ofstcd rcgulatory
requirements.
In line iN'iih gol'ernmeni safeguarding legislatiorn all staff and m]stees are required to undertak-e DBS checks prior to
appointmcnt.
Achievement5 and performance
In Scptcmlxr wc iTr'clcomcd and scttlcd our ncii. childrcn starting tlic aummn ￿rni.
On 26th Scptcmbcr thc Library Bus catnc to visit. Thc childrcn got to go on thc bus. listcn to somc storics and chosc a knk to
bring back into the setting.
The Macmillan Coffee Morning M'as a success with lots of parentslcarers attending. The children made cakes in the session and
a parent donated a chocolaie cake. ￿.e raised £85 for ihis fanthsii¢ cause_
On ihe l Oih Ociober we had a Healthv Eaiine M'eek- li-e tried different fn]its at snack time and had Ix)ok£ related to ihiq. We
incorporated balloons and puptKts. also gave out a hcalth!. cating Icaflct and thc children took a pi¢cc of fruit homc.
We had I lalloween F un Week - 16ih October ii.iih lots of craft aciivilies
Pumpkin biscuils, M'ilch's ha￿ printing spiders.
ghost picturcs, thcmcd Tuff Tra)'s- corn flour and othcr Halloivccn signs and lakls.
On Frida). 20th OctoEKr- had a morning and aftcrnoon Hallo￿"¢¢￿ Partk"_ m.ith th¢ bounci, castle and soft plaN' OUL tnu51C
and dance, party food and games.
On Friday 3rd Noi'cmbcr- thc childrcn crcatcd firciiork picturck and ii"c talkcd aEout kccping safc whcn going to Fircw'ork
Displays.
On Il'ednesda) 8th November li'e celebrated Diii'ali - we created piciures and had a slorj. aFK)ui Diwali.
page I

WATER LILIES PRE-SCHOOL
TRUSTEES, REPORT {CONTINUED}
FOR THE YEAR ENDED 31 JUL Y2024
On 'lThursdav 9ih November w.e celebraied Poppy Dav _ the children made a large poppv ￿1th iheir handprinls as petsls. W'e
also niadc poppics using potatocs.
For 'child￿n in Need i%'eck- frotn 15th NovctniKr M-ith lots of craft activities - Pud5cy crowns, bi5CUits decorating. tuft tra!..
ell0￿, pla) dollgh, Pudsei. plates.
In Dcccmbcr ii'c had lots of actii'-itics rclalcd to Christmas
Trdill thcmc trdv. snoiir traN,. Christmas traN', a Christmas trcc
display, Aris and crafts. stories. The children ii.roie Chrisim&s cards and c£ni Santa a letter.
On December I st li'e held a Christmas stai. and pla), session i%"iih a lol of parentslcarers attending. We did Christmas crafts and
had a ('.hrisimas siory.
The library bus visited on 12th December ii'ith lots of stories and songs alN)ut Christmas.
14th December ￿e had our Christmas Party and had a i'isit from Santa himself. We held a Chrisimas rnffle with just over £150
raised for new" resources.
In December li'e had a staff Christmas Part), at the Holida!. Inn. We hope to do Ihis again neyt }'ear.
Spring Tern)
-I'he ihildren ielebraied ihe l.unar New Year on Febtuary 12th - we enjo)'ed PTaMn crackers and noodles for snack time. 'lThe
childrcn also crcatLd lantcrns.
14th Fcbruary" we had a valcntinc s fun wcck - we creatcd a valentine tuff traN. red pla!- dough. made cards and created pasta
bracelets.
4th March M'c got involvcd in World Book Wcck. All prdctitioncrs drcsscd in ihc thcmc of bugs with ihc rclatcd storics to tcll.
Lots of children dressed up as their favourite charac￿r.
10th March the children made Mother s DaN' cards or Someone s￿ClaI cards.
17th March wc cclcbratcd St Patrick's Dai. for onc of thc childrcn at thc Prcschool whom is half Irish. Thc childrcn crcatcd
flags, did stickry pictures and explored a green themed tuff tra)..
On the 27th March the children enjoved Easter themed actiN'iiies from mak-ing comflak-e cak-es, decorating eggs, chick sticky
picture& lutTirays.
28th March li'e had an Easter Path.. Mosi ofthe children donated an egg 10 rnffle and raised £60 for new resources.
On the 28ih April li'e had our annual trip 10 Ihe farn) ai W&shbmoks. We hired a coach to get to and from the farn). This Mras a
big SUCLe55 with lots of thc children cnjol'ing thc i'isiL
-I'he 3id Mai. Ihe school lea*ers enjoi.ed a trip io ihe iheatre io enjo!" -"lThe "l iger -l-hai Came To lea production. 'lThe children
cach had a goodic bag ii'ith trLats and things to tak-c homc.
Thc prcschool hc[￿d onc of thc childrcn raisc tnonci. towards Thc Littlc Princcss Trust. Thc child had his hair choppcd off and
raised £800.35 to go towards making iiigs for ihildren.
'I'he phoiographer came in on ihe 4th June to lake indii'idual and sibling phoios.
On ihe 3rd June we weni for a naiure ￿"alk to disco&'er signs of Summer.
On ihe 15th June M'e created a displa). lor the up ¥md coming Euros Fooiball Games. The children Cre￿ed flags.
On thc 16th Junc the childrcn tnadc Fathcr s DaTr' card5 or SotllCOllC 5prcial cards.
The 15th Jul). ￿'aS our last da}, of the tertn. Th'¢ held a school Icavcrs pam. and graduation ccreTnon!. The children enjo>"'ed partv
games, soft play and party food.
page 2

WATER LILIES PRE-SCHOOL
TRUSTEES, REPORT {CONTINUED}
FOR THE YEAR ENDED 31 JUL Y2024
Financial review
During thc financial ycar thc charitv tnadc a surplus of £25.500 (2023.. £7.089).
Thc charity. holds in rcscr¥'c funds to col'cr LIt￿nditure for 3 monihs in thc casc of financial difficult).. This includcs outgoings
for rent, staff salaries and p)ssible redundanc!, pal'menis. The curreni fund.£ a￿aIlable are oi'er 3 months expenditure. hoii'ever
anN' additional fund ￿ uKd to iTnprovc th¢ cquiptncnt off¢r¢d at ihc nurscrn".
-I'he charities main source of funding is via Ihe governmeni for 213 l.ear olds and 4 l'ear olds atiending preschool. In general
thcsc funds arc uscd to covcr ihc running costs of thi nurscrn". thc largcst of ikhich is thc rcnt paid to Craii'lc). Council for thc
use of the building.
The trustees have a dury io ideniifv. and reN'ieH' the risks to ivhich the charits. is exposed and to ensure appropriate controls are
in place lo pro*ide reasonable assurance againsi fraud and error_
Structure? governance and mattagement
Thc charits. is controllLd bi. lis goi'crning docunKnL CharitablL IncorEK)rdtcd Organisation Constitution adoptrd I l Jul), 2017.
The trustces ivho served during the vcar and up to the date ot signature of thc financial statements ivere..
L Mountain
E Turner
A Schofield
Trusiees are apwinted or re-app)inted annuall). at the Annual General Meeting.
Watcr Lilics Prc-school is a fricndl!,, non-profit Prc-school ba￿-d in thc small communitv of ificld Wcst in cra￿leY. Opcn to all
children from 2 - 4 Tr'ears. we provide a safe inieresiing and fun environmeni in M'hich Children plav. learn and gro￿.
Fornially a part of the Willoii. Tree Pre-SCh￿)[s charits. group. founded in 1990. in 2017 the charit5, decided io split in to it's
four scparatc settings. Th¢ Ificld Il'cst prc-school has been actii-c sincc 201 l. and is run bN" an cxpericnced group of Childcare
Profcssionals. lcd b). our Managcr. Lcannc. H"ho is also a trustcc of thL chariTh'.
'I'he irusiees, report was appro￿.ed b). Ihe Board of-I"rustres.
L Mountaln
Trust
E Turner
Trustee
Dat<=
page 3

WATER LILIES PRE-SCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WATER LILIES PRE-SCHOOL
I report lo the trustees on MN, examinaiion of the financial $th￿MentS of Waw l.ilies Pre-school (Ihe charity) for the j'ear
cndcd 31 Jul). 2024.
RespoM5ibilitie5 and basis of report
As the irusieeq of Ihe charity )'ou are resp)nsible for the prepardtion of the financial statements in accordance ￿.]lh the
rcquiremcnt5 Ot the Charitics Act 2011 {thc 2011 Act}.
I report in respect of mi. examination of ihe chari¢}" s financial sthtements carried oul under section 145 of the 201 l Act.
In carTh'ing out m!. Lxamination I has'i folloii.cd all thL applicablc Dircctions giN'cn bi. the Chariti. Cotninission undcr
section 145151{bl of ihe 2011 Act_
Independent examiner's statement
Your attcntion is dra￿"￿ to th¢ tact that the charit). has prepared financial 5tateTnents IT] accordanc¢ Accounting and
Reponing b!, Charities preparing their accounts in accordance ii'ith the Financial Rep)rting Standard applicable in the IJK
and Republic of Ireland IF'RS 102) in preference io ihe Accouniing and Reporting bv Charilies." Staieiiient or
RLcotnmLndLd Practicc ISSULd on l April 200) which is rcfcrrL-d to in ihL ciL2ni rcgulations but has nom". bccn withdrawn.
l undcrstand that this has ken donc in ordcr for financial 5talcmcTJts lo proi'ide a true and fair Vic￿.. in accordance ￿'1th
CJenerallJ Accepied Accounting Praciice effeciii'e for re￿rting periods ￿ginning on or after l JanuaTr, 2015.
I havc complctcd n)). cxamination. I confinn that no Inattcrs have comc to my attcntion in conncction with thc
examination giving me Cause lo belie￿.¢ ihai in ani" material respe¢i-
accounting rccords ii'crc not kcpt in r¥StKct of ihL cl)arits' as rcquircd b!- scction 130 of thc 2011 A￿. or
the financial stalemenis do noi accord with ihose records- or
thc financial statcments do not cotnpl!" ii.ith thc applicablc rcquircmcnts conccming thc fonn and contcnt of
accounts set oui in the Charities (Accounts and Reports) Regulations 2008 oiher than ani, requirement thai the
accounts give a truc and lair i'i¢ii' which is nol a mattcr con5idercd as part oran Inde￿ndent examination.
I hdvc no LonLcrn5 dnd have cotnc aLf055 tio oth¢r mattcr5 in Lonncction ii'ith the ex￿1￿￿tiOn to ii".hich attention should
draii'n in this rcport in ordLr to cnablc a prO￿r undcrstanding of thc financial staicincnts to bc rcachcd.
Darren Harding
A FCCA DChA
Richard Place Dobson Sen'ices Limited
1-7 Station Road
CraiN'le)'
W¢st Su55ex
RHIO IHT
Datcd.. 2410112025
page 4

WATER LILIES PRE-SCHOOL
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUN[
FOR THE YE4R EIVDED 31 JUL Y2024
Unrestricted
funds
2024
Unrestricted
funds
2023
Notes
Income from:
Donations and Icgacics
Chaiiiable acti*iiies
Invcstmcnls
145
144,859
63
105
108,770
19
Total income
14i.067
108,894
Expenditure on:
Charitable activiiies
119,567
101,805
Total expenditllre
119,567
101,805
Net ineome and movement in funds
25,500
7,089
Reconciliation of funds:
und balances at l August 2023
41,202
34,113
Fund balances at 31 July 2024
66,702
41.202
Thc stalcmcnt of. financial activitics includcs all gains and losscs rccogniscd in thc ￿car. All incomc and cxpcndilurc dcrivc
from continuing activiiies.
page 5

WATER LILIES PRE-SCHOOL
BALANCE SHEET
ASAT31 JULY2024
2024
2023
Notes
Current assets
l)ebtors
Cash at bank and in hand
491
88.422
469
62,711
88.913
63.180
Creditors: 3imounts falling due within one
year
12
(22.211)
{21.978)
Iyet current a55ets
66.702
41,202
Iyet a55ets
66.702
41,202
The fund5 of the charity
Unresiriiled funds
66.702
41.202
66.702
41.202
The fillanciai slal¢mrn
0910112025
ere approved by the tNsiees on.........................
L Mountain
Trustee
E Turner
Trustee
page 6

WATER LILIES PRE-SCHOOL
NOTES TO THE FtNANCtAL STATEMEiYrs
FOR THE YEAR ENDED 31 JUL Y2024
Accounting polieies
Charity information
Watcr Lilics Prc-school is a Charitablc Incor￿)rated Organisation.
1.1 AccoU￿ting convention
The financial siatements have been prepared in accordanee ii'ith the charitill's consitituiion. the Charities Act 2011. FRS
102 "The Financial Reporting Standard applicable in th¢ UK and Republic of Ircland-" {-'FRS 102-"1 and the Cliaritics
SORP "Accounting and Rcwrting b). Cl)aritics.' StaiciiiLnt of RccomiiiLndcd Praciicc applicablc to charitics prcparing
their accounts in ac¢ordanie M'ith ihe F inancial Reporting Siandard applicable in the UK and Republic of Ireland (F'RS
1021" Icftcctivc l Janua￿. 2019). Thc chariti." 15 a Public Bcncfit Entits" as dctincd b). FRS 102.
The charity tak"¢n advantagc of th¢ proi"isions in th¢ SORP for charitics not to prepare a Stat¢inent of Cash Flows.
The financial statements hai'e departed from ihe Charilies {Accounts and RewrLS) Regulations 2008 onlN lo the extent
rcquirLd to providL a truc and fair Tr'iLlV. This dLparturL has ini'olvcd folloii"in2 thc StatcinLnt of Rccointncndcd Practicc
ror charities appljing F'RS 102 rather than ihe ￿"erSiOrt ofihe Sthtemen¢ of Recommended l)raciice M.hiLh is referred lo in
the Regulation5 but which ha5 sincc been withdramm.
The financial statcmcnts arc prepa￿d in sterling. i%hich 15 the functional currcncN" of the charity.. MonetaTh' atnounts i
thcsc financial statcmcnts arc roundcd to thc ncarcst £.
The registercd ollicc is 9 Cook Wa}.. Broadbridge Hcath. Horshatn: West Sus5cx. RH12 3US.
The operation addrcss of th¢ charity" is Ificld IA¢5t Communitr Ccntrc. Dobbin5 Placc, Ificld West. Crawlev. Wcst Susscx
RHII OPL.
Thc financial statctncnts havc bccn prcparcd undcr the historical cost convcntion. Thc principal accounting ￿>11CleS
adopted are qei out beloii..
1.2 Going eoneern
At ihc timc of approving the financial 5tatetn¢nts. the trustccs hai"c a reasonable ¢xp¢ctation that the charits." has adcquate
resoiirces to continue in operational exisienLe lor the foreseeable fuiure. Thus the trustees coniinue to adopt the going
concem basis of accounting in preparing the flnancial sthtements_
1.3 Charitable funds
Unresiriiled funds are available for use at ihe discreiion ofthe trus￿5 in funherance ofiheir charitable objectives.
1.4 Income
All income is recognised in the s￿lement of Financial Acti¥ilies once Ihe ¢haril!. has enliilemenl lo the funds. il is
probable that the income ivill be received and the amount can be measured rcliablN.
The main sourc¢ of incomc is funding via a govcrnTncnt granL thcsc fund5" are rcccived in advance and allocatcd to the
pcriod to w.hich thcy rifcr and arc dLfcrrcd m.hcrc rcquircd if thL funding rclatcd to thc ￿rIOd aftcr thc financial ￿ear.
1.5 Expenditure
ExpLndittirc is rccogniscd oncL thifL is a ILgal or constructi&c oblieation to transfcr uconomic bcncfit to a third path-, it is
probable that a iransfer of economi¢ kn¢filS i%"ill k required in seiilemenL and the amount or the obligalion can be
mca5urcd rcliably.
The irusiees have identilied one charithble actiYilTr" ii.hich is the running of the pre-school, all direct Losts are associaled
to this activity- Anv costs that arL not dircctl!" attributLd arc assigncd as supwrt costs undcr thc activits..
page 7

WATER LILIES PRE-SCHOOL
NOTES TO THE FtNANCtAL STATEMEiYfs (CONTINUED}
FOR THE YEAR ENDED 31 JUL Y2024
Accounting policies
(Continued)
1.6 Cash and cash equivalents
Cash and caih equiN'alen15 include cash in hand. deposits held ai call wilh banks. c)Iher shon_iern) liquid inve%tmenls with
original tnaturitics of thrcc months or Icss. and bank" oi'crdrafts. Bank ovcrdrdfts arc shoM"n i%"ithin borroiiings in currcnt
1.7 Finaneigl instruments
Thc Lharitw ha5 clcctcd to appl!. thc proi-isions of Scction I l -Basic Financial Instrum¢nts- and Section 12 -Othcr
Financial Insirumcnts Issucs of FRS 102 to all of its financial instrutncnts.
Financial instrumcnts arc rccogniscd in the charity 5 balancc shcct iTrhcn thc charity ￿COmeS party to thc contractual
provisions of the instrument.
Financial asscts and liabilitics arc offsct. M-ith thc nct amounts prcscntcd in the financial statcmcnts. M.-hcn thcrc is a
legall). enfi)rc¢able right io sei off Ihe recognised amoun￿ and ihere Is an in¢eniion lo seiile on a net basis or lo realise ihe
assct and scttlc thc liability simultancousl)".
1.8 Taxatio
The chariN' is exempi from tax on its charitable aciivities
1.9 Employee benefits
Th¢ Ch￿Lty. 0￿rat¢S a dctincd conlribulion ￿￿510￿ 5chcmc. Contribution5 pal'ablc to the charity"'s pension sLhctnc are
chargcd to thc Statcincni of Financial Actii'itics in thc pcriod to M,hich thc!T rclatc.
The costs of short-terni etnployec bcncfils arc rccogniscd as a liabilits. and an expense.
The cost ot.any unuscd holidaTr" cnlitlcmcnt is rccogni5cd in thc ￿riOd in ii.hich the cmplo>¢c's 5crvices arc reccived
Critical aecounting estimates and judgements
In the appliLation of the Lhaiil}" s ac¢oun¢ing wlicies. Ihe trus￿e5 are ￿qUired io make judgemenlq. eslimales and
assumptions about the carrn'ing amount of assets and liabilitics that are not readily apparent froin other sources. The
eslimaies and associated assumptions are based on hisioricai experience and other factors that are considered to be
relevant. Aciual results ma}. differ Irom these esliMa￿S.
The estimates and underlying assumptions are ￿VIc￿l"ed on an ongoing basis. Revisions to accounting esiimales are
recognised in the period in ￿"hICh the e5timatc is rcN'iscd m.hcre the rewision aftects only that period. or in the pKriod of
the rei'ision and future periods ii'here the rei'ision affeas l)oth current and future periods.
Thcrc ii'crc no k-cy judgmcnts or accounting cstimates during thc financial N'car.
Income from donations and legacies
Unre51ricted
funds
2024
Unrestricted
fllnds
2023
Donations and gifts
145
105
page 8

WATER LILIES PRE-SCHOOL
NOTES TO THE FtNANCtAL STATEMEiYfs (CONTINUED}
FOR THE YEAR ENDED 31 JUL Y2024
Income from eharitable activities
Unrestricted
funds
2024
Unrestricted
funds
2023
Prewschool
Nursern. fees
Goi'crntllcnt grants
10,989
133.870
11.106
97,664
144.8)9
108,770
Incorne from investments
Unrestricted Unrestricted
fllnds
fllnds
2024
2023
Intcrcst rcccivablc
63
19
Expenditure on charitable activities
Pre-school
2024
Pre-sehool
2023
Direct costs
Staff costs
Rent
Sundries
96.672
13.444
78,925
14,988
424
647
778
815
1.310
471
570
818
Repairs & Maintenance
Equiptnent
Unifonn
Training
Outings
.038
190
190
595
114,878
96,997
Share of support and goi'ernance costs (see note 7)
Support
GoTr'crnance
2.889
.800
2.671
2,137
119.i67
101,805
Analysis by fund
Unrestricted funds
119.567
101,805
page 9

WATER LILIES PRE-SCHOOL
NOTES TO THE FtNANCtAL STATEMEiYfs (CONTINUED}
FOR THE YEAR ENDED 31 JUL Y2024
Support costs
Support Costs Governance
¢o$ts
2024 Support costs
Govcrnance
cos
2023
Telcphone
Computer cO￿S
Subscriptions
Travel and accomodation
Staft cntertaintn¢nt & gift5
Office supplies
In5uratice
340
127
691
12
688
316
715
340
127
691
12
688
316
71)
241
562
311
241
562
311
675
186
690
675
186
690
Indcpendcnt Examination
fccs
l.egal and professional
1.800
1.800
2.010
127
2,010
127
2.889
1.800
4.689
2,671
2,137
4.808
AnalN sed beli%'een
Charitablc activitics
2.889
1.800
4.689
2.671
2.137
4,808
Net movement in funds
2024
2023
The net movement in fi]nds is sthted after chargingllcrediiing)=
Fees pa)'able for the independent examination of the chariti s financial staiements
1,800
2,010
Trustees
One of ihe tiusiees l.eanne Mounthin is also ih¢ l)ie_school manager. She received ioial benefils of £33,379 for her role
as the tnanag¢r but is not inTr'olved in anv disCUSsion5 surrounding her salary
10 Employee5
The average monthly ftumber of emplol'ees during ihe )'ear M"as:
2024
Number
2023
Number
Full time
Part timc
Total
page 10

WATER LILIES PRE-SCHOOL
NOTES TO THE FtNANCtAL STATEMEiYfs (CONTINUED}
FOR THE YEAR ENDED 31 JUL Y2024
10 Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Social security. costs
Other pension costs
89.475
5,616
,581
72,232
5,242
,451
96.672
78,925
Thcrc wcre no ¢tnploTr'cc5 whosc annual rcTnun¢ration li.as tnorc than £60.000.
Remuneration of key management personnel
Thc rcmuncration of kcv managcmcni ￿rSOnncl was as follows..
2024
2023
Aggrcgatc CoM￿n5ation
57,255
52,945
Debtors
2024
2023
Amounts falling due within one year:
Prepa)'ments
491
469
12 Creditors: amounts falling due within one year
2024
2023
Iyotes
Oiher t&Yation and social securit)
Government grants
Other creditors
Accruals and defcrred illCOTllC
1,082
17.200
314
3.615
2,615
15,297
13
4,066
22.211
21,978
13 Government grants
Defcrred incomc 15 included in thc financial statcmcnts a5 folloii"s=
2024
2023
Deferred income is included w'iihin:
CurrLnt liabilitlLS
17.200
15,297
Movcmcnts in thL Tr'Lar'.
pagell

WATER LILIES PRE-SCHOOL
NOTES TO THE FtNANCtAL STATEMEiYfs (CONTINUED}
FOR THE YEAR ENDED 31 JUL Y2024
13 Government grants
(Continued)
Dcfcrrcd incomc at l August 2023
Released from previous periods
RcsourcLs dLfLrrcd in th¥ I'car
15.297
{15.2971
17.200
11,763
{11.7631
15,297
Dcfcrrcd incomc ai 31 Juli. 2024
17.200
15,297
14 Retirement benefit schenbes
2024
2023
Defined contribution schemes
Charge lo profil or loss in res￿¢1 of defined coniribulion schemes
1.581
.451
Thc charits. opcrdtcs a dcfincd contribution pcnsion schcmc for all qualifi'ittg cmploi'ccs. Thc asscts of thc schcmc arc
held separatel). from those of the charith. in an independenil). admini.qiered fund.
IS Unrestricted funds
Thc unrcstrictcd funds of the chariti- cotnprisc thc uncipcndcd balanccs of donations and grants ￿h]ch arc not subjcct to
s￿¢if1¢ condilions bN. donors and granwts as lo how" Ihe!" ma! k used_ "lthese include designaied funds M,hich ha￿¢ been
sct asidc out of unrcstrictcd funds bv thc trustccs for spccific purEM)SCS.
At l August
2023
Incoming
resourees
Resources At 31 July 2024
expended
General funds
41.202
145.067
{119.567)
66.702
Previous year:
At l August
2022
Incoming
resollrees
Resources At 31 July 2023
expended
General funds
34.113
108.894
(101.80))
41,202
16 Related party transacti0115
There M'ere no disclosable relaled partv Iransaciions during ihe vear (2023 - none).
page 12