UNAIIDITF.D FlIY.4NCI.4L STATETrIEliTS FOR TIIE YEAR ENDED 31 JULY 2024
FOR
IN'ILLOII, TREE PRESCHOOL CHARITY REG. NO. 1179327

WILLOW TREE PRESCHOOL
COP4TENTS OF THE FIINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
PAGE
InLome and EipenditEire Accouiit
BalanLe Sheet
Noies to ihe FinanLial Siaienienis
Client Approval Certificate
Repon ot Il)e Indepeiideni E.xan)iner

II'ILLOII. TREE PRE5C'FIOOL
FOR THE I'E.IR EliDED3A JITLI. 2024
REI'ENIIE .AC'C-OiINT
I nrestricied Funds
I'nrestritted Funds
2024
2024
2023
2023
IINC'O.)IE
Ll'nlr'il ( jil%LrtilllLnt l undin¥
?15.947
93.8Y6
147,-361
1(14.?47
Sundr% Incomi
i)6
12)
-1 l j.Cy)8
2$1,7.1)
TOT.-11. INC'O.IIE
314998
241,7J2
ENPENDETIIRE
39.W)
).7Jl)
4.h()I
s84
4.64l)
¥i-.
I'0"I".KI. LXPF"NS&-.S
303.744
241.740
"ET SIIRPLI"SIIDEFIC'ITI FOR TIIE I"E.4R
I2.2N
RET.-I IN ED SI"RPLI-SII DEFIC'IT) BROI'GFIT FORII".4RD
104.1?.1
RET.4 IN ED SIIRPLI"Sl{DEFIC"ITTr TO C-.4RRI" FORII"_4RD
116J70

WILLOW TREE PRESCHOOL
FOR THE YEAR ENDED 31 JULY 2024
BALANCE SHEET
Noies
?0?4
20?4
20?3
?0?3
FIXF.D ASSFTS
6,093
CURRENT ASSETS
Debiors
Ilk. deposii accouni I
?9,887
16.1)?
29.967
B4iiik- preniiiiiii 42ccouni 2
Bciiik cllrrenl c7CCOlllIt
B1( nk CiilTenl accoiint 2
B1< nk ciitrLni account i
B11 nk ciitreiit ￿1CCount 4
C<15h iii F11( nd
67.108
3.979
4.1))
134.004
166.471
CURREINT LIABILITIES
CreLliiors c1nL1 IlCCnl<l15
iTh.8iOI
li6.98?
.830
J6,98?
ET CURIIFINT A.SSF.TS LESS CURRF.NI T LI.4BILITIES
110.641
98.0??
TOTAL NET ASS"ETS
116.370
104,11.*
RFSF.RI'ES
Geiier£11 Fiinds
116.i70
16.370
104.11.*

II'ILLOII. TREE PRESC'HOOL
FOR THE I'E.4R ENDED31 J(ILI' 2024
NOTES TO THE FINI .4NC'I.4LST.4TEIllEliTS
I hl ih4ifii% lias fL,,is1LrL￿ iiiih IhL C'knriii C"ommission (m I￿h JunL 1991. Lhariii rL'iJi%irdiion numiK"r 11793?7
-4C'C'OIINTI.NG POLIC'IES
I IIL lin:InLl&il slÉ2tLniLnis ￿'iTh prLT￿rL￿ urt(k.r S()ItP l--R% l(l?

WILLOW TREE PRESCHOOL
UNAUDITED FINANCIAL STATEfvIENTS FOR THE YEAR ENDED JI JULY 2024
NOTES TO THE BALANCE SHEET
TANGIBLE FIXED A5SET5
Fixtures &
Fittin
Com
ui
uter
ment
Total
Cost
At l August 2023
Additions
At 31 July 2024
6.305.00
663.00
6.968.00
449.00
7.417.00
449.00
1.112.00
6.305.00
Depreciation
At l August 2023
Charge for period
At 31 july 2024
Net book value
31 July 2024
820.00
549.00
1.369.00
55.00
264.0
319.00
875.00
813.00
1.688.00
4,936.00
793.00
5.729.00
31 July 2023
5.485.00
608.00
6,093.00
Flindili￿ crediior
0.00
0.00
TILlde Creditors
Ac￿rl￿9]S
67!.00
l.Oi6.00
PAYE and Pension creditor
2.724.75
1.009.37
Defered Income
52.186.47
34.101.35
.8?9.8,8
36.981.78
RF.4F.RI'F.S
20?4
2023

## **Willow Tree Preschool** 

**Unaudited Financial Statements fr the Year Ended 31[51 ] Julv 2024** 

## **Client approval certificate** 

We appro\'e the financial statements and confirm ,,·e haYe made aYailable all reler t records and information for their preparation. 







GBM
Accountants
Limited
19b Front str￿t. Sacriston. County Durham. DH7 6JS
1 01913710427
e.. info ogbmaccountants.com
www.gbmaccountants.com
n(Icpenilent eiiiminer's report to the trustees of Il'illoii. Tree Preschool, ch4iriti'
number 1179327
I report on the &1ccoiinls t.or the !'e<1r ended 31, Juli- 2024
Respeclii'e responsibilities of trustee5 and ei#miner
The c111< ril!. s ti'iislees 1¢ re respoiisibl¢ for thL' prepaiatioii of Ilie 1< CCOLiiils. The
chi1rit!' s Iriislees coiisider thal L211 Iiiidil is not reqiiired for this period ILiiidei' Seclioi)
1441?) ol- the Ch1¢ rilies Acl ?0 I I IIIIL, ?0 I l Act) and Ihc1t <1n independeiit eN¢iniin¢l1ioii
is reqLiired.
Hli I'illLI 51¢ lisfied ni!'selt"Ih¢l1 the eli<iriti' is nol siibject to cliidit Iiiider conipL1ni- Ic1II" and
is el iglible for iiidepeiid<iil LNaiiiinLl1ioi). il is In!. responsibilili" to-
eN¢1niiiie Ihe ¢1ccoiinls linder Section 14) ol. the ?0 I l Acl
to li)Iloii" tlie procedures Iiiid doii'n in ilie Geiier&11 Directions (Fji"eii bi" tl)e C111( rili.
C oiiiiiiissioii l Liiidei. SLilioii 14ilillbl ol. Ilie ?01 l Actl. L111d
to sl&lle ii'lietlier P&?rtiCLil¢1r n7￿711ers171C i'e come to m!" 11tiention.
41515 of the inilepenilenl eiiqmincr's report
li. ex&1niin1c lion ii"&1S C&1rried oiil iii 1< ccord¢liice ii.iili tlie CJL'IIL'ral DireLliiiiis L)ii'en bl.
tlie Q"111c rili. C oiiiiiiissioii. Ali eN<1111ill¢11ion iiicliidis ¢1 r<i-IL'lI ol. tlie LCCIIII)IiIILi recoi-ds
k'tpi bi. Ilie Ll)1& l'ili. Lc)IllP1& risoii ol- Ilie 1£ CCOLiiils pres¢iilL-Il li ill) Il)ose reLOI-ds. It c11s(I
SL'L'Liiii,
exp11& 1)111il)l)5 1.1.1i11i !-c)Ll 11S Ii'iislees LoiiieriiiiiiT 1¢ 111 %IILII i))c?Iiers. l-lie
pri)LLLILifLS LiiiiIL'rli1k-eii Lli) Iii)I pi'iii-ide 4111 Ilie ei-icleiiie ili.il iic)Iilcl be reL]Iiii-eil iii &11)
bL'lI)I
Gè¥4 AcCo￿￿-.￿￿ti L rr. t&1 -omoan* NJwber li7C':BT?.
-46 ti(yY.rea 31..e kl jfjy8re 8 'ivJhJm Ti22 5FA

GBM
Accountants
Limited
19b Front Street. Sacriston Cwnty Durham. DH7 6JS
1". 01913710427 e. info agbmaccountants.com
www.gbmaccountants.com
ndepen(lent eianiiner's slatcment
In coiineelion ii.iih m}" eN41minalion. no maller has conie to mi- altention:
( l ) ii"liich giji'es Iiie reasonable C1( use to belieie th¢ll. in an!. Ill4llerial respect. ilie
requireineiils
lo k-eep 1< ccoiinting records in accordance ii.iih Section 130 of the ?01 l Acl- ¢liid
to prepare 1< ccoiinls ii"liicli 41ccord ii.itli the accoiinliniy records and to coinpl!" ii.iili
Ilie accoLinliiiiF reqliirenienls ot-the ?0 I l Act
11¢11"e not beeii niel- or
{?) lo ii"liicli. iii iiii- OPllli017. 1¢ Ilenlioii shoiild be drc1II"n iii order lo eiicible 1¢ proper
Llll(lerst1¢ iidingT ol- the c1ccouiils lo be reaclied.
GBIl,l AIcoLinl<11i1s Lid
19b F rc)iil Sireel
S1& ci'istoii
Coiiiili- DLirli41111
DH7 6JS
Df￿-.-r-
è 50 3 ts)w.feo Dr ée 8 wnam Ti22 SFA