REGISTERED CHARITY NUMBER.. 1177411 Report of the TteeS and Unaudtted Fiftancial Ststernents forthe Year Ended 31 August 2025 tor Salisbury & Compary Irish Square Upper Denbigh Road St Asaph Dent)ighSnire LL17 ORN
Sl Gwynans Pre School Contents ofthe Financial StatÈmÈnts for the Jear ended 31 August 2025 Page Chalrperson's Report Report of the Trustees lrtdèpèrtdènt ExaminÈrf$ Report Statement of Financial Athttss Balance Sheet Notes to th8 Financial Statements 6 to 10 Detsiled Ststernent of Financial Actvrties
St Gwynans Pre School Chairperson's Report forthÈ Jtar ended 31 August2025 The gIstered body for Ihe Pre-s¢ is the de¢ted wmtnittee th rnake any majoT 4Jeoson5 rthtin9 to the running of the group, wth the day-tfrday deCisnS being made by the Pjaygroup Leader. Mariè Packham and Deputy Leader. Katy Broadbent. Jessie2 Davies. Stephanie Tharrne and Nicda Jones are PlaygTOUP Assi%tsnts and we have one relief $taff membÈr. Ni¢¢Ya HamoA. We are members of Earfy Years Wales. vtho Prowde gu8 and ath. The group 15 reg15tered wth CW Ica Inspectorate Walesl and atso re¢ave inspe¢b"ons trom E$. Our regi%tratK)n allo% for a rna¥irnurn of 26 ChIren per session. The running costs of the group have prirnarily ten by fees recewed. Iving Ihe 30 H(yJr ChildcarE Offerf. 10 hour funding and Flwng Start. together with gr3nts. donations and fundraisir¥J. The session costs from September 2024 IreaSe frem £12.50 to È13.00 ilh lurKh dub an aédibonal £e.20 (£3.20 of which is paid to the s¢hfy)l as the canteen staff prO¥e the lunthl. The LIng Wage rrse to £12.21 per Ivjr in April 2025 all staff on minimum wage. In September 2024, 10 children moved up 10 full s¢hwl 7th 13 due to graduate at the end of the Sumrner teTm this year (July 20251. There were 21 children registered al Ihe beginning of the September 2025 temi. I policies are revied in accor¢ance the regulations September. Al stsff a DBS checked in line with ls1&tiOn Care Inspectorate Wales and Estyn ¢anEd (Art 3iynt insFrttion in June 2025, thich l(Ms at main areas.. 1. Wellbeing 2. Learning 3. Care and Development 4_ Te2ehing and Asses$meni 5_ Envirt)nment 6. Leadership and Mènagemeni l areas were judged to be StrongNery Strong Gwd eterrwts of ExttUenL and the Inspectors stressed that the report narrative would highlight the high Strndards they had wtnessed thrjghOut the inspeetion. The Pre-school are now utilusiThJ the Seesaw leamirvj plarfomi. 2$ used in Capelulo s1. for recordiThJ Ihe Childn$ pn)gre5s and enhanong Indidal parent ¢CMun0n. Staff continue to attend training courses for Iher professi81 devdopmen¢ induding mandatory courses such as Chijd Protection. F<)d Safety. First etc. Marie is currenty won9 towards Level 4 in chicare. Leaming. Play and Developmenr ith Katy. Je5$iGa and Stephanie all at Levd 3. The pY area at the top of the ptayground has been updaied and the bark rerAa around the slide and fixed play equipment. thank5 to the gran¢ obtainecl. We vnuld like to thank Saltsburf5 for thetr assistance and wmFAÈting tXJT yearend cOUnts.
St Gwynans kn Sch¢)ol Report of the Tn forthe ended 31 JJgust 2025 The trustees present their repJrt with the financi staieffnts of the Charity tor Ihe year ended 31 JgUSt 2025. The trustees have 0Pt the provisions of Accounting and ReKKJrting by Charibes". Ststement of Recornrnended Pctice applicable 10 charitses preparing their accounts in ac(xxdan¢e vnth the Finanual RepDrtiry Stsndard applicable in the UK and Republic of Ireland IFRS 1021 lefteciNe 1 January 2019I- FINANCIAL REVIEW Reserves policy It is the View of the Trustees that sufficient reserves Shou bÈ maintained tt> enable our Charitable activities to continue for at least fvvefve months. This V+wld in our ¥Aew provide suffiuenl time for all those that rely on our services to find replacement support semtes should a A)rnt txse 5rar10 occur and the Organisatn is continuing in its aim to reath this goal. STRUCTURE. GOVERNANCE AND MANAGEMEP Stru¢ture. Governan¢e and TTU$ts•S The Charity Is 2 Charitable Incorporatsd Organstskn Icioi th and asswati Goveming Dccument. Thi8 Was rrfistered on 18 June 2018_ The Trustees serving during the yearare listed 7th1n this report and all nÈwtrustees go through an induction process. The trustees meet several times a year ar each m2ttÈr 1$ dÈtermtrEd by a rnajonty of votes of the trustees prsent al Ihe m8ting. prowdifvj lh a Quorurn are present. REFERENCE AND ADMINISTRAnVE DA[Ls Registered Charity number 1177411 Principal address E?Y Years Unil IY5gd Capelubl TrÈfoms Road Dwjgywchi Penrnaenma%4T Conwy LL34 GRA Trusteès Ms C H8mon R Williarn5 Ms C Walker-Jones Mr B Jone5 N Dawes-N¢Jlan Independent Examiner Salisbury & Company Chartèred ACntantS Irish Square Upper Denbigh Road StAsaph Denbighshire LL17 ORN 8th May 2026 Approved by Drder of the board of tsvstees on ............................................. and SJd on ts behalf by. Trustee Page 2
Independent Examinerfs RÈport to the Trustees of St Gwynans Pre School Independent examinefs report to thÈ trustees of St Gwymans Pr¢ Sch¢)ol I report lo the charity trustees on my examinatK)n of the accounts of St Gyrynans F¥e SchLy)J Ilhe Trust) for the year ended 31 Augu512025. Responsibiliti¢$ and basis of report As the charity tnJstees of the Tnjst you are spOnsible ts Ihe preparation ol the ac(thnts in a¢¢(thnce with the Tequiremenls of the Charities Act 2011 llhe Acri. I report in ospect of my examinaton of the Trusfs accwnts carried oul under Section 145 of Ihe Act and in Caryng out my examination I have fol1vh all appli¢aiAe Directions gNen by the Chartty Cornrnission under Section 14515llbl of the Act. Independent examinerf5 Statement I have completed my examination. I confirm that no merial matt8rs have o)me to my attention in conne¢tion the ey2minatson giving me cause to believe that in any material re$t accounting records We not kept In pect of Trust as required by Sethon 130 of the Act.. or the 8¢¢0unl$ do not accord wth IFKtse rewrds: or the accounts do not comply with the appticaUe requirernents CnIng form arbd content of acojunts set out in the CtieS (Attounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair eW which is not a matter c(XLsidered as part of an indÈpÈndent examination. I have no concems and have (x>rne across other matters in connection ith the examination to which attenb.on should be drawn in this report in order to enae a rwr under5tsndirKJ of the a¢¢ounts to be reach8d. Ajed Roberts Salisbury & Company Chartered Accountants Irish Squa Upper Denbigh Road Sl Asaph D&nbighshire LL17 ORN Date". Page 3
St GWYTrar Pre SGhool St*ement ot Financial Actiwties forth¢ ended 31 August 2025 2025 Total funds 2024 Total fund5 fimd fvnd Notes INCOME AND ENDOVdMENTS FROM Donations and I£¢Ies 1,749 Charilablè activrtitrs Asssted places 1200 other trading actieS lftvostsnent incThme 67.479 67.479 336 66.505 294 Total 67.815 1.200 69.015 EXpENDuRE ON Raising funds 1A92 1.592 764 Charitable adivities Playgroup Additional Support As&5ted places 75.567 75,567 71.797 1.375 1.200 1,200 Total 77,159 1.200 78.359 73,936 NET INCOMEIIEXPENDITUREI 19.3441 19,3441 15.3881 RECONCILLATION OF FUNDS Total funds brought foTh¥ard 66.125 66,125 71.513 TOTAL FUNDS CARED FORWARD 56.781 56,781 86.125 The rK)tes form part of these finawal staternents Pa9e 4
St Gr Pre School Balan¢e Sheèt 31 August 2025 2025 T¢)tsl funds 2024 Total funds Un$tred fund Restiert fvnd FtXFD ASSETS Tangibfe assets 1.15¢ 1,154 1.104 CURRENT ASSETS Cash at bank and in hand 55.842 55.842 65,428 CREDITORS Amounts falling due v*thin one year 12151 P151 14071 NET CURRENT ASSETS 55.627 65.021 TOTAL ASSETS LESS CUFUIFP LIABILrnES 56.781 56.781 66.125 NET ASSETS 56.781 $6,781 68,125 FUNDS 10 Unrestricted fiJnds 56,781 66.125 TOTAL FUNDS 56.781 66.125 The financial Statements were approved by the Board of Trustees and authorised for issue ..8th.Ma¥2Q26............... and were ygned on ts behab. on Trustee The notes f(xrn partoftTre finanLi& statements Pap5
Sl Gan5 Pre Sthool Notss tts thÈ Financial Statements forth¢ Jar n¢Jed 31 Au9USt 2025 ACCOUNMNG POUCIES Basis of preparing thp financial Statements The financigl ststements of ihe d)arity. whith is a benefft entity under FRS 102. have prepared in zccordance wth the Chanbes SORP IFRS 1021 'Accounting and Repoftsng by Ch8rities.' Stèlement of Recornrnend Practice applicable to charityes prepanng their accounts In accordance wth the Finantial Reporting Standard applicae in the UK and Repubitc of Ireland IFRS 1021 leffecbve 1 January 20191.. Finanrial Reporring Standard 102 The Finanaal Reporring Standard &Picable in ihe UK and RÈpubliG Ireland. and the Charities Aet2011. The finan(A ststements havÈ been preparpd underthe histwc3t C05t convention. Preparation of the accounts on a going concern basis After making Ènquiries. the Trustees havè a reasonable expÈdation that the Charity has adequate resources to ntinue its aCtiveS for the foreseeable future_ Accordingty, they continue to adopt the going GOnM basi5 in preparing the financial statements. There are no rnatenal uncertainbes t2sting doubt on going concem. Income I Income is recognised in the Statement of Financial Acbvtiies once the ch8rty has entillement to the funds. it is probable that the income %ill be r8ceNed and the 8ftYAl can be measured reliably. Expenditure Liabili4ies are reco9nised as expenditure as sow as there is a legal or construclive 003t10n commiting the charity to that expenditu. it is probable that a tr3nsfeT of econornic benefils wll be required In settlemeni and the amount of the obligatson caft be tn8asuTed reliably. Expenditure is accounted for on an accruals basis and ha5 been classffied under headinGS that aggwaie 1 c05t reted to the category. Where costs tsnnot be direcyy attributed to p2rticuLar headings they have been allixaled to activities on a basis consistent with the use of resources. Tangib fixed assets Oeprecialion is prowded at the fdkA4ing annual rates in ¢xder to vnite off each asset over its estimated useful Equipment 33% on cost Taxation The charity exempt frlxn tax on rf5 tharttsb]e a¢blIes. Fund accounting un$triCted funds (an be used in accordance the charttabje obiecbves at the discretion of the Iru5tee5. Restricted fiJnds can only be used partiDJlar restricled purposes vAthin the objects of the tharity- Reslriclions arise when speofied by the donor wwh8n fiJnds are raised for parbcular resthcted purposes. Futher explanats.on of the natsjre and ofeath frjnd is induded in the notes to the finan¢ial statements. Hire purchase and leasing commrtments R8ntsls paid under OkfaDng leases a charged lo Ihe Statement of Financaal Athtses on a straight line basis overthe Peri of the aSe. PensSon eosts and other post-retirement beneffts The charity operaies a ttefined contribUtn penson scheme. Gontribuions payable to the chariws pension sehÈme are charged to the Statement of Tinanaal Actiwties in the peri to which they rdate. OTHER TRADING ACTWIES 2025 2024 Fundraising events Fees weived Flwng stsrt Earty education fundi 333 43.334 8.169 16.669 45.475 15.821 .383 67.479 66.505 Pw*6 conlinued...
St Gwynans Pre School Notes to IhÈ Financial Staterrnts- continued for the Jear ended 31 August 2025 INVESTMENT INCOME 2025 2024 Interest Income RAISING FUNDS Invesknent management costs 2025 2024 Prop&ty paIrS 1.592 764 TRUSTEES. REMUNERATtON AJ4D BENEFITS There Ivere no trustees. remuneration OT Other benefits tt year ended 31 AtJgt2st 2025 nor for the year ended 31 August 2024. Trustse$' èxpens*s There were trustees. eXnSeS paid for the r ended 31 August 2025 nor for the year ended 31 August 2024. STAFF COSTS The average mofttNy nurnberofemF4oyees during the yearwa5 asfdkms.. 2025 2024 TÈathing and supemsh No emoYeeS received èmolurnents in excess of£60.000. COMPARATIVES FOR THE STATEME1 OF FINANCIAL AcnvmES Untestric Restncted fund Total funds fvnd INCOME AND ENDOWMENTS FROM Donations and legacies 1.749 1,749 Other trading acbwtyes Inve5trn8nt income 65.754 294 751 66.505 294 Total 67.797 751 68.548 EXPENDtfuRE ON Raising funds 764 764 Charitable activities Playgroup Addition81 support 71.030 767 1.375 71.797 1.375 Totsl 71.794 2,142 72,936 NEf INCOMEIIEXPENDITUREI 13,9971 11.391} 15.2881 RECONCIUATION OF FUNDS Total funds brought forward 70.122 1.391 71.513 TOTAL FUNDS CAED FORWARD 66.125 86.125 Page 7 continued...
St GwyTrans Pre School Notes t* the Fjnancial Slatements- continued f¢rthe sear ènded 31 Augllsl 2025 TANGIBLE FIXED ASSErs Equipment COST At 1 September 2024 Addtbon5 8.394 825 At 31 August 2025 9.219 DEPRECIAnON At 1 September 2024 Charge for year 7.290 775 At 31 August 2025 8.065 NET BOOK VALUE At 31 August 2025 1.154 At 31 August 2024 1.104 CREDtTORS: AMOUNTS FALUNG DUE V41THIN ONE YEAR 2025 2024 Taxation and social Srity Other itOrS 123 92 323 215 407 MOVEMENT IN FUNDS Net movement in funds At 3118125 At 119r24 Unrestrfcted funds General fund 66.125 19.3441 56.781 TOTAL FUNDS 66.125 19.3441 56.781 Net tni)vement in funds. included in Ihe above are as toThows'. Intoming Restsur¢¢s expended Movement in funds Unrestricted funds General fund 67.815 177.1591 19.3441 Restricte(I funds Conwy Borough Councl 1200 11,2001 TOTAL FUNDS 69.015 178.3591 19.3441 Page 8 continued...
St Gwymatts PTÈ School Notes to the Financial Ststements- continued for the JEar ended 31 August 2025 10. MOVEMENT IN FVNDS- continued Cornparati¥È$ for movement in fiJn¢ts Net rrK)vetnent in funds At 3118124 At 119r23 Unrestricted funds General fund 70,122 13.9971 66.125 Restricted fvnds collY Boruugh Counol 1.391 11.3911 TOTAL FUNDS 71.513 15.3881 66.125 Comparative net rnovement in bJThts. inthded in the atthe a a5 fdknw5." Incorning re50ur Resources expended Movement in frJnds Unrestricted funds Gener81 fund 67.797 (11,7941 13,9971 Restricted funds Conwy Borough Councd 751 12.1421 11,3911 TOTAL FUNDS (13,9361 15.3881 A curn[ year 12 month5 and prioryear 12 Thxlhs comtmned [Klti0Th is as folows". Net mDvement in funds At 3118125 At 119r23 UnrestrlGted funds General fund 70.122 113.3411 56.781 Re5tTiCte(I funds Conwy Borough Councl 1.391 11.3911 TOTAL FUNDS 71,513 114.7321 56.781 A current year 12 rrrfjnths and wior 5*ar 12 monlhs rA)mbinÈd net movernent trt funds. induded in the above are as follows.. Incoming Resources Movement in funds Unrestrictsd funds General fund 135.612 1148.9531 113,3411 ReStriEd fvnds Conwy Borough Counul 1.951 13.3421 11.3911 TOTAL FUNDS 137.563 1152.2951 114.7321 Page 9 continued...
St Gwynan5 Pre S¢h)ol Notes to the Financial Statements- continued forthe >wr ended 31 August 2025 11. RELATED PARTY DISCLOSURES There were no rejaled paty transact)n5 forthe year end*J 31 August 2025 or 31 August 2024. Page 10
Detsiw Statement of Financial Acbvities forth¢ ypar ended 31 Au9USt 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Gifts and donabon5 Gran'.5 311 1,438 1.749 Othertratling art11 Fundraising events Fees received Flyng stsrt Earty educatioft fuftdiry 333 43.334 8.189 18.669 45.475 15.621 6.383 67,479 Investment income Interest Incotne 294 Charitsble aGtyvilie5 Grants 1,200 Total incoming resour¢e5 69.015 68,548 ExPENDURE Invesknent managernent costs Propèrty paIrs 1.592 764 Charitsble aclivitie$ Wages Pensions Other operating leases Insurance Telephone Sundries Equipment Purchases Accoufttsncy 63,578 679 3.500 455 390 973 3.520 1.877 1.020 58.022 610 3,956 434 1.716 778 3.374 2.077 1.020 75,992 71.987 Support costs Finance Computer equipment 775 1.185 Total resour expended 78.359 73.936 Net expenditure 19.3441 15.3881 Thi5 page does not fomi part of the statulw finan¢yal st*ements Page11