## **INDEPENDENT EXAMINER'S REPORT** 

# **TO THE TRUSTEES OF WALTHAM CHASE PRE SCHOOL ON ACCOUNTS FOR THE YEAR ENDED 31 JULY 2025 CHARITY NUMBER 1193831** 

## **SET OUT ON PAGES 2 TO 4** 

## **Independent examiner’s report to the trustees of Waltham Chase Preschool** 

I report to the charity trustees on my examination of the accounts of the Trust for the year  to 31st July 2025 

Responsibilities and basis of report 

As the trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act  20011. You are satisfied that the accounts of the Trust are not required by charity law to be audited and have chosen instead to have an independent examination. 

I report in respect of my examination of the Trust’s accounts carried out under section 65 of the 2008 Act and section 145 of the 2011 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act and the Directions given by the Charity Commission for England and Wales under section 145(5)(b) of the 2011 Act. 

Independent examiner’s statement 

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect: 

1. accounting records were not kept as required by section 63 of the 2008 Act and section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of the 2008 Act and  the 2011 Act; or 4. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. 

Signed Name Qualification 

Page 1 



## **WALTHAM CHASE PRE SCHOOL RECEIPTS AND PAYMENTS ACCOUNT** 

## **Year ending 31 July 2025** 

|**RECEIPTS**<br>Fees:<br>Early Years Voucher income<br>Other Fees<br>Fundraising<br>Grants and donations:<br>Grants<br>Clothing sales (inc Reg fees )<br>Snack Income<br>Bank Compensation<br>Bank interest received<br>Total Receipts<br>**PAYMENTS**<br>Wages<br>Pension costs<br>Rent<br>Consumables<br>Insurance<br>Fundraising / Engage with community<br>Equipment purchases<br>Administration and photocopying<br>Computer Costs<br>Clothing purchases<br>Training<br>Membership<br>Snack<br>Professional fees inc DBS checks<br>Sessions paid for by restriced funds (EYPP/SENIF)<br>Sundries<br>Trips out<br>Repairs and Maint Equip and Garden<br>Total Payments<br>Surplus/Deficit<br>Funds brought forward<br>Transfer to restricted<br>Funds carried forward|**2025**<br>78,630<br>6,221<br>72,499<br>1,785<br>8,194<br>946<br>1,101<br>382<br>325<br>514<br>613<br>477<br>481<br>1,782<br>525<br>418<br>181<br>**Unre**<br>**F**|**Un**|**re**|**2025**<br>84,851<br>-<br>236<br>1,658<br>854<br>87,599<br>90,224<br>2,625<br>-<br>-<br>35,367<br>32,742<br>**stricted**<br>**unds**|**Restricted**|**Total**<br>**Funds**<br>**2025**<br>86,858<br>6,221<br>93,079<br>3,626<br>-<br>-<br>236<br>1,658<br>854<br>99,453<br>80,726<br>1,785<br>8,194<br>946<br>1,101<br>1,554<br>1,665<br>382<br>325<br>514<br>613<br>477<br>481<br>1,782<br>525<br>418<br>181<br>549<br>264<br>102,219<br>2,766<br>-<br>58,576<br>-<br>55,810|**2024**<br>1,100<br>80,147<br>1,401<br>7,600<br>1,090<br>938<br>1,691<br>141<br>429<br>1,041<br>298<br>434<br>245<br>220<br>1,748<br>1,015<br>100<br>505<br>1,640<br>**To**<br>**Fu**|**2024**<br>91,968<br>12,783<br>104,751<br>3,799<br>1,100<br>390<br>910<br>-<br>1,026<br>**tal**<br>**nds**|
|---|---|---|---|---|---|---|---|---|
||||**F**||**Funds**<br>**2025**<br>8,228<br>-<br>3,626<br>-<br>-<br>11,854<br>8,227<br>1,554<br>1,665<br>549||||
|||||||||111,976|
|||||||||100,683<br>11,293<br>48,425<br>-<br>59,718|
||||||||||
||||||11,995<br>141<br> <br>23,209<br>23,068||||



Page 2 



## **WALTHAM CHASE PRE SCHOOL STATEMENT OF ASSETS AND LIABILITIES AS AT 31 July 2025** 

|CURRENT ASSETS<br>Cash at Bank<br>Petty Cash Account<br>Debtors<br>CURRENT LIABILITIES<br>REPRESENTED BY<br>Accumulated Funds<br>- General Fund<br>- Restricted Fund<br>Approved on behalf of the committee on<br>Sandra Glover<br>Chairperson<br>Christine Cunningham FCCA<br>Treasurer|**2025**<br>**2025**<br>**2024**<br>**2024**<br>58,375<br>60,539<br>8<br>61<br>64<br>0<br>58,447<br>60,600<br>2,637<br>2,024<br>55,810<br>58,576<br>32,742<br>35,367<br>23,068<br>23,209<br>55,810<br>58,576<br>0<br>Signature<br>Signature|
|---|---|



Page 3 



## **WALTHAM CHASE PRE SCHOOL NOTES TO THE ACCOUNTS** 

## **FOR THE Year Ending 31 July 2024** 

## **1 ACCOUNTING POLICIES** 

## **Accounting Convention** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities:Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE) (effective 1 Jan 2015) 

## **2 RESTRICTED FUNDS** 

Restricted fund 1 is monies held as a contingency to protect the Trustess should the pre school close this amount would cover wind up costs. 

Restricted fund 2 represents other fundraising for general equipment 

Restricted fund 3 was set up in 2018 to fund our outdoor learning and will be spent in the next 2 years 

Restricted fund 4 is monies received for children with special eduational needs received from HCC and for spending on the specific child. 

|Balance b/f<br>Receipts<br>Transfer bet funds<br>Payments<br>Balance c/f|**Fund 1**<br>**Fund 2**<br>**Fund 3**<br>**Fund 4**<br>**Total**<br>20,000<br>2,391<br>818<br>23,209<br>28<br>-<br>3,626<br>-<br>8,228<br>11,854<br>-<br>-<br>-<br>-<br>3,218<br>-<br>549<br>-<br>8,228<br>-<br>11,995<br>-<br>-<br>20,000<br>2,799<br>269<br>-<br>23,068|
|---|---|



3 The charitable aims of Waltham Chase Preschool are to enable children to attend preshool no matter their financial situation. Should a family run into difficulty we we help where possible offering free or subsidised sessions to ensure the safety of the child in our care. 

Page 4