WESTON POINT PRESCHOOL
Charity number 1193771 CE025520
Annual Report and Financial Statements
for the period ending 31 August 2025
WESTON POINT PRESCHOOL
Annual Report and Financial Statements
for the year ending 31 August 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Receipts and payments account | 5 |
| Statement of assets and liabilities | 6 |
| Notes to the accounts | 7 & 8 |
Prepared by the Greater Merseyside Community Accountancy Service
1
WESTON POINT PRESCHOOL
Trustees' report
| The Trustees during the year were: | ||
|---|---|---|
| Name | Position | Dates |
| Kate Silcock | Trustee | |
| Daniel Giblin | Trustee | appointed 14 July 25 |
| Sara Ismail | Trustee | appointed 14 July 25 |
The Nursery Manager of the charity during the year was Hannah Neild
Method of appointment
Election annually by AGM, or interim appointment by trustees until next AGM.
Principal address
Weston Point CP School Castner Avenue Weston Point, Runcorn WA7 4EQ
Bankers
Natwest Bank plc 53 High Street Runcorn Cheshire WA7 1AQ
Governing document
Charitable Incorporated Organisation registered with the Charity Commission for England & Wales on 10th March 2021 registration number 1193771
Objects of the organisation
The charity works for the public benefit having as its objects the development and education of children and young people in particular by:
Promoting their care and safety; promoting their education and promoting parental involvement; promoting their health and wellbeing; providing services to support them and their families and carers;
Providing services to individuals holding membership of the CIO and furthering the aims of the pre-school learning alliance.
Independent examiner
on behalf of:
Greater Merseyside Community Accountancy Service
St Marie's Lugsdale Road Widnes WA8 6DB
2
WESTON POINT PRESCHOOL
Trustees' report continued
Financial Review
The charity reports a deficit on the year (£2,726) (2024 surplus on the year of £3,170)
Policy on Reserves
Sufficient reserves are retained to cover the costs of an orderly closedown should the funding not continue, principally staff redundancy costs, with a margin to cover short-term fluctuations in cashflow and unforeseen expenditure.
3
WESTON POINT PRESCHOOL
Independent examiner's report on the accounts of WESTON POINT PRESCHOOL
for the year ending 31 August 2025
I report on the accounts of the charity set out on pages 5 to 8
Respective responsibilities of the Management Committee and the examiner
As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the Charities Act) does not apply and that an independent examination is needed.
It is my responsibility to:
q examine the accounts under section 145 of the Charities Act;
q to follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145(5)(b) of the Charities Act: and
q to state whether particular matters have come to my attention.
Basis of Independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
1) which gives me reasonable cause to believe that in, any material respect, the requirements:
-
q to keep accounting records in accordance with section 130 of the Act; and
-
q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jane Williams MAAT Greater Merseyside Community Accountancy Service
St Marie's Lugsdale Road Widnes WA8 6DB
4
WESTON POINT PRESCHOOL
Statement of Financial Activities for the year ending 31 August 2025
| Notes 2025 Unrestricted funds £ Receipts Nursery Fees (2) 9,717 Halton Borough Council: EYPP 98,125 Top Up Funding 2,094 Fundraising 309 Other 804 Voucher 196 Trips 463 Uniform 146 Quality Supplement 10,156 Breakfast Club 2,649 Total receipts 124,658 Payments Salaries and NICs (3) 107,916 OFSTED 90 Activities 950 Equipment 8,871 Sundry 1,546 Accountancy 225 Telephone, printing, postage & stationery 2,016 Photo & Uniform 535 HR Support 1,049 Insurance 1,727 Payroll fees 203 Lease of premises 2,000 Training 255 Total payments 127,384 Net receipts / (payments) (2,726) Cash fund balances brought forward 64,318 Cash fund balances carried forward 61,592 |
2025 Restricted funds £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
2025 Total funds £ 9,717 98,125 2,094 309 804 196 463 146 10,156 2,649 124,658 107,916 90 950 8,871 1,546 225 2,016 535 1,049 1,727 203 2,000 255 127,384 (2,726) 64,318 61,592 |
2024 Total funds £ 28,387 105,128 6,193 181 1,403 120 919 124 5,688 4,972 |
|---|---|---|---|
| 153,115 | |||
| 118,873 113 1,040 20,437 504 225 1,162 556 1,061 1,362 677 3,000 935 |
|||
| 149,945 | |||
| 3,170 | |||
| 61,148 | |||
| 64,318 |
5
WESTON POINT PRESCHOOL
Balance sheet
as at 31 August 2025
| 2025 Unrestricted Fixed Assets £ Tangible Assets - Total fixed assets - Current Assets Debtors and prepayments - Cash at bank and in hand (3) 61,592 Total current assets 61,592 Current liabilities: amounts falling due within one year Creditors and accruals - Total current liabilities - Net current assets / (liabilities) 61,592 Total assets less current liabilities 61,592 Creditors: amounts falling due after one year - Net assets 61,592 Funds Restricted Funds Unrestricted funds 61,592 Total Funds 61,592 |
2025 Restricted £ - - - - - - - - - - - - |
2025 Total £ - - - 61,592 61,592 - - 61,592 61,592 61,592 - 61,592 61,592 |
2024 Total £ - |
|---|---|---|---|
| - | |||
| 64,318 | |||
| 64,318 | |||
| - | |||
| - | |||
| 64,318 | |||
| 64,318 | |||
| 64,318 | |||
| - 64,318 |
|||
| 64,318 |
The financial statements were approved at a meeting of the trustees held on and signed on its behalf by:
Kate Silcock Chairperson
6
WESTON POINT PRESCHOOL
Notes to the accounts for the year ending 31 August 2025
1 Accounting Policies
a Basis of accounting
The Trustees have taken advantage of section 144 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
b Taxation
As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
c Fund accounting
Funds held by the charity are either:
Unrestricted general funds
These are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds
These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds
These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
7
WESTON POINT PRESCHOOL
Notes to the accounts continued
for the year ending 31 August 2025
| 2 Grants and Donations Donations 3 Bank and Cash Current account |
2025 Unrestricted funds £ - - |
2025 Restricted funds £ - - |
2025 Total funds £ - - 2025 £ 61,592 61,592 |
2024 Total funds £ - |
|---|---|---|---|---|
| - | ||||
| 2024 £ 64,318 |
||||
| 64,318 |
4 Trustee remuneration and expenses
During the period no trustees received any remuneration or expenses
5 Related party transactions
There were no related party transactions to report during the accounting period.
8