R Tr.C.18TV.RF,D COMI)ANY NIIMiir.Ii.. cr4.029427 (I,'nglxnd £llJ(I WAIL'.%) IlTr:(:l%'l'l,:Ill4 1) CIIAIIJ'I'Y NIIMIII,;11.. 1199313 1 of ihe 1 rustees dnd Jiiaudited Financial Sidteim for the Ycar F.nded 31 Ali list 2024 for l)ai'k bl¢ l?ie-%chool Johiistone l.lowell & Co 104 Whitby Iluad ChLshiiL 1165 OAIJ
1Sai'k dtc l?I'c-School inancial Stalcmcnis foi. the Year Ended 31 Au USI 2024 l>age Ilcpui'i (¥ftl)c'l-rusiLe% Indcpcndciit Lxainin¢rfs Ilcpoi'l 13dlanLL %heet Nolcs lu Il)e l."iiianLial siatcinenls Detailed Siaieineni ofi-. Illdncial AciiviLie5 12 to 13
Pai'ku>dlL I)I'L_SLliuol
kcpori of Ilic 'l'i'usiLC'S
rui. Ihc Y r l.
ust 2024
'I'hc Ii'u%tL'cs wlio ale also dircLi(>i's ol. (he Lhdfiiy for Ihe purposc5 ufthc Coimpanies Act 2006, piescnt thcir repoi1 with
Ihe financial slaiemcnts of Ihe chai'ily foi. the year ended 31 August 2024. 'fh¢ trusic¢s have adopic(l ihc pi'ovision5 Of
ALci>uniing clll(I Ilcpoi'lin¥ by Chai'ilics.. %i(Ilcrnciit of Rcconim¢nd¢d Pi'acticc applicablc to chdrities prepcll-Eng thcir
accounts in g¢coi'dan¢e with the Finaiicial Repoi'ting Standard applicable in the IJK dnd Rcpiiblic of Ircland (l.'Il% 102)
()II.ITr-C."'I'IVF:% ANI) AC:-I'IVI'I'I li
()hjcLIivLS lliid Hims
l)ai'kbJlltc l)i'c-Scliool carcs foi. local cliildi'cii bclwccn the agcs of iwo and foiii.. li 01)crdl¢s (lui'iiig Icrin tiinc MunLl<ly Iu
l.i'iday bciivccii C).OOain ai)d 3.30pn) willi d liiiiLlI club bi'idbjjiig Ilic inui'iiing ni1 aftei'noon sessiojis. It is ()fslLd
iigislcrcd dnd £icLoininodalc5 24 childi'eii per Session. I'he daily strucluir upci'ale% within ihc LJrly Yeai's l.'uund<ilioii
Sta¢ (Eyrs).
S'I'IIUC'I'UIIL, ("()Vb-IINANLTr. ANI) MANAGF,MF.NT
'I'he charity 15 coiTrlrollcd by ils govcrniiig documcnt, a decd of iru8t. and constiiiilcs a limiled company. liiniicd by
111.:I,"Fiif.NCF. ANI) AI)MINI%'I'IIAI'IVI,- I)V.'FAII.
IIcRj.4lei'Ld (".onip#iiy Iiijmhci.
RL'%istcred ofiieL'
rooklands Ilodd
Parkoaic
(".1.164 OSW
I'rus¢ee8
N (y %dvage IrLbigi)¢(116110124}
I l J Yurcgii. (I'esigncd 16110124)
A Yoiiiig Iirsigiied 161101241
li 11 'l-hoillpsui) (dppuinted 15111123)
I Woolley {appoiiilLd 16110124)
.¥amiiiLr
M FlabTriiall l.'CA
Julinstuiic l-loivcll & Lo
104 Wliiiby I
)ori vl'iliL .1 ruslLLS roi. Ilie Year Lndcd 31 AiiLiusi 2024 11 'l-liomp5on - Trustee Pagc 2
Indc
)ciidci)l Lxa11)IllLI s IIL
01-1 lu Ihe 'l'i'usiecs or
Park dte Pre-school
Independeiil exaininer's repovl fo (hc trystces of Parl(2atc Prc-school {'the Ci)Inpany')
I I'LPUI'I lu IIIL cliai'ity Ii'uslc¢'% oil IM )' LXd11111)aiiui) of IliL' ciLLuunis uftl)c Cuinpuny for thc yer cndcd 31 August 2024.
Ilic chai'ily's Ii'uslec% of Ihc ("oinpany (cind also 118 dirccior5 foi. the piiiyosc5 uf Lompany lawl you aic I'cspoiisiblc for
Ihe pici)ar1c lion ol- Ilic clLCI)Iilli% in aLLordclnLC M'lth Ilic rc(iiTrii'cnicnls ofihc ('oini?anics Act 20061'thc 2006 Acl.).
-laving sutisficd Inys¢lf thai ihe acLounl8 of Ihc Coinpai)y drc nol ieiiiiircd lu bL iiiiclilc(l ulldci. l)
lai'k dtc Ilrc-school 8tc11ClI)cnl orrinancial Activities foi. the Y 31 Au usl 2024 Year I:11ded 31.8.24 Uni'esificitd lund io 31.8.23 .1 otal fuiids Notes INCOME ANI) ENDOWMENTS FROM 36,768 Cliai'll#blL IILtivitiL's 122,li5 84,595 4,014 Total 123,747 125,377 14 Xl)b:Nl)I'riiiir. ()y %LlPPOI'I cL)sis 95,648 77,144 10,083 9,227 105,731 ¥6,371 NI,:'I- INC.()MF. 18,016 39,006 C:(INI.'II.IA'I'I()N ()[,' b'llNI)% 39,006 'I'()'I'AI. fiiNDS CAIIIIII,: I) I,'I)IIWAIII) 57,022 3(),00() -Ihe n()Ic% form Pdrt of Ih¢se financial slalcm¢nls P£lgC 4
l)ai'l dle Pi'c-SLhuol Baldl)LL Slicei 2024 2023 ruiid Notes b Ixli l) A%.%F.TS 21.486 21,144 Cullllli N'l- A%Sl,: I rcp¢viiicii15 £ind (Iccriied inLome Cash ai baiik 413 36.315 19.006 36.72 IY,006 Ainoiinis falling due within one yedl. (1,192) (1,144) NF.T CURIIF.NT ASSC'I'S 35,536 17,862 'I'(I'I'AI, ASSI,:I'S LF.SS CURiif4 N'r 57.022 39.00() Nl,:'I' ASSI,"I'S 57,022 3(),006 4UNI)S 57,022 39,006 -roT AL FIINI)S 57,022 39,006 'I'hc chill'ilciblc compdny is cnliilcd io cxeiiii)lioii fi'oin audit llndei. ScLliot) 477 of Ilic C.ompanics Aci 200() li)r thc ycar 'I'hc iiicinbcrs liavc not rcquircd ilic coinp#ny io ubiain an Iiudit of ils fiiiancial slatcineiils foi. Ihc yctti. cndcd -I'hL IfLlbt('es acknowlLdg>c ilicii. rcspon5ibililic5 for eiisui'iiig Ih<il il)e Lhdl'ildble company keeps accounting records tht coi)Iply with Scctions 3116 387 of thc Coinpanics Acl 2006 (111d Ib} 'I'l)e noles form parl of these financial sl<iteinei)ts Pag¢ 5
dtc Pi"c-SLhuol Ilalaiicc %hcet- conlinu¢d 31 Au ust 2024 'I'lic finaiicial stalcincnls wci'c approved b)J ihL 14oard of-I'rustCCS Kind authori5cd foi. issuc on 18 Mairh 2025 and w¢ie )dVILS -'1 rustLL QLLkQ ' I I Woolley- 'fi'usiec 'I'hL iiiilo% Foi'iii pai1 ufihcsc fTrnan¢iyl 5talcmcn15 l)d¥c 6
lor il)e YLtiI- I".ndcd 31 Au USI 2024 ACC()UN'I'IN(' I>()L.I(.'Ili. II#si5 prlparing thc financi1 statement5 'I'lIL fil)lI7cl(ll st£ilcinciits of ilic cliarilabl¢ company, which is d publiL beiicfil eiility undci. l.'Il$ 102, liave bcen of IlccotlllllLiiolcd l)I'aLtILC appliLdblc Io Llidl'ilic% piepai'ing tlicir dLLoun15 in dLCOI'danLe wilh thc fiiidllLldl Ilepurting Sidiiddl'd applictible iii the IIK dnd Ilepublic of Irelaiid (fR8 102) Icffectivc l Janiiary 20191,, Iielaiid, dl)d tl)L Cuimpanies ALI 2006. '1'lic fiiitil)Lial slatcineiits have becii piepaild uiidci. IhL. liisioriLal Lost All iliLoine is I'ccognised in ihe Siaiemcnt of finallcial A¢tivitlC5 0n¢c ilic cliai'ity has eiititlcincnl to ihe funds, il Ib prubablo Ihai Ilic iiiioiiie will b¢ I'cccivcd and the amount Can be iiicasuied reliably. .xpendilure ch£irily lo Ili<il cxpcndiliiic, it 15 probcil)Ic that a IrdnsfcT of ccononiic bciicfil.% will bc ieqiiiird in %¢iilciiicnl dll(I Tarikpihle lixcd assels l)cpI'eLliI1on is pi'ovidcd ai ilie fullowing annual rales in order io wriie orr eaLh dssel over ils estiin(Iled usefiil Plav equiptiicnl al vai'ying rates on Lo81 IJIiiLSlI'iLicd lui)ds Ldl) bc usLd ii) aLcordancc wilh ihc ch(Il'll(Iblc objcLIivc5 £11 Ilic (liscrclioii of ihc Iruslccs. Ilcslrictcd liinc15 can only bc uscd for PaTlicu11c I. Irsll'icted purposcs wiihiii Ihc objccls uf ihc cliarily. Ilcsli'iLlions arise wlTr¢n sp¢cificd by tlie donor or when fuiids arc raised for pai'licular iesli'icied piirposes. I".urihci' expliincilioii ofilic nalurc <inil PUTP05C ufeach fund is iiicludcd iii Ilic nules lo ihc finanLial slatciiieiit5. IILiildls paid iiiidei. ui?¢iatiiig IcasLS arc Lhai'bcd lo tho Siatcmeiil uf i.inaiicial ALtivili¢s oil J slrdli liiic basis uvci. Ihc pei'iod ol-Il)c Icdse. l)eiisinn co%t5 and ()ther po4t-retii'cmciit beiie(it5 'Fhc cliai'itablc coinpaiiy opci¥tc% a defined contribution p¢nsion schomc. Contribution% payablc to Ihc chai'ilablc Lompdny's pcnsioii schemc are chai'gc(I to Il)e Sialcmcni ol. l-.indnLldl Activities in ihe pei'iod 10 wliiLh Ihey rcl£ltL. l?axc 7 conlinuc(l...
l)drk clle Prc-schvol lic YLar l-.i)dcd 31 ALI U512024 11 'I'IIAI)INI; AC.'I'IVI'I'II,: lu 31.X.23 31.8.24 l undi'aisii)g events 4,014 N P-'I' INC()MTrJlli Xl)b.Nl)l-I'UIITr.) NLI ii)LuiiiLIIcxpLndilui'c) is slaled ¢iftei' Lliai'giiigllcrcdiiing).. l)¢riod Year l.-ndcd 31.8.24 to 31.8.23 1,7XIJ 1,002 1,244 qoo ILdsLS 'I'iiu.s'1'fr:1,:s' iir.MUNI,:IIA'I'I()N ANI) Ilb.NL Tr-I'I'.% 'I'hLl¢ weir nL) trustees, reinuiiei'ation or other benefils for the ycaj. elided 31 Augu51 2024 nor foi. IIIC PLI'iod eiidLd 31 Augu5(2023. Triislc'cs, L'xpi'llSL'S 'l-l)¢ir wci'L 11(1 11'11siees' cxpc'nscs pdid f(ii' Ihc yclli. ciidcil 31 Aiigii.%t 2024 nijr fi)I' Ilic pLI'ioit Li)dcd 31 Augusi 202J. TAFr c()%i' 'I'he Livciage Imontlily Iiuiiibei. of employecs during the ycar was as follows.. Yeai. l..ndLd 31.8.24 lo No eii)ployLes ieceived Lmoluiiieiits in excess of £60,000. l)agc 8 coniinuLcl...
Pdrk ale P00l ial Siaicincnis- Loiiliiiucd r(Ii' Il)c Ycdl. En(Icd 31 Ali usl 2024 CI)MPAIIA'I'IVF-S TrIIII 'I'III,: %'I'A-I'F:MTr.N'f i)F FINANCIAL ACI'IVII'lb.% Uni'cstrictL(I rund INC()MTr: ANI) r.Nl)IIWMF:N-I-% FII()M 36,76¥ 84,595 4,014 125,377 F,xpf4.Nl)ITUIIF. ON ClillrilAble etii'ÈliL'¥ %iippui'l cos1% 77,144 (hhcr 9,227 Tntal 86,371 I,:'I' INC()Mb: 39,006 'r()TAI. FIJN'I)S CAIIIIIF.l) f4OIIWARI) JU 1106 'AN(:I III.I,' I,'IX I,:1) AS.41,:'1'% At l %cptcinbci' 2023 Ad(litions 22,388 AI 31 Aubu.512D24 24.411) CIA'J'I()N Al I S¢pteinb¢r 2023 Ll)dl'ge li)I' yedl. 1,789 AI 31 AuLJiis12024 3,033 Nf.T B()()K VALUF. Ai 31 Augpiisi 2024 21.4x6 Ai 31 Aii¥)iibl 202) PagL I) L()ntiiiucd...
Ihai'k aic l)YL,_%Lliool foi. Ilic Y dcd31 Au )LlSt 2024 CRI,-I)11-()IIS'. AMOUN'I'S FAI,LINC. I)UI,' WI'I'II IN ()NTr. YTr.AII 2024 2023 Accrued exp¢n5es 1.192 1.144 MC)VI4 MI,:N'I' IN 14 IJNI)S Ncl InovcmLnl in funds Al I C),23 At 31.8.24 Uiii'L'StriLtLd funds Geiieidl fujid 39,006 18,016 57,022 T(II'AL b UNI)S 39,006 18.010 57.022 Inconiing Irsourccs Ilcsoiiiccs oxp¢ndcd Muveincnt in fiinds 123,747 (105.7311 18.016 '()'I'AL. I,'IIli I)8 12i.747 (105.731) 18,VIC? C."i)iJipai'utivcs for niovl'mciit in funds Nci Ai 31.#.21 31),006 3I),006 'I'()'I'AI. FUNI)S 31),006 39,006 Coiiipardlive nel IM(Jveineni in funds. ii)cliidL(l in the dtX)Ve dlL as r(Illows'. Incoining re8oufLL5 XcsouicLs expended MovLimeni in fui)ds licnL'r¢il fund 125,377 (86.i71) 'I'()'I'AL Tr"UNI)S 125.377 (86,371) 39,006 1)8gL, I O conliiillcd...
foi. Ilie Year l.-nded 31 Ali ust 2024 10. RII LA'I'I:, I) IbAIITY I)ISCLI)SlllllI S -Iherc wcie iio relalcd P<irty Iiansuclion% for IIIL ycar ended 31 Aug11512024. Pagc I I
l)cldilcd Siatciiienl of i.-inanLidl ALIiviiic5 roi. tlie Yeai. Ei)ded 31 Au ust 2024 Pcriod 2022 lo 31.8.23 Year r.ndcd 31.8.24 INCOMI,: ANI) Tr:NI)()WMF.NTS Dondti()ns 36.768 1.612 4,014 Ch>ii'ilHhlc xctivtf ie. 49.Il17 72,718 25.312 5Y.273 122,135 84,595 12),747 125,377 :XI)FNI)II'UIITr. ()thL'r 1,002 1,086 2.423 638 372 743 1.789 500 1,667 2.405 558 303 541 1.244 %nciLks lind loy5 Cic anilar), goud.% an(1 iinifonn5 1S.11.53 7,21 Suppvrl co&tS Mdii4Tr&pcnient 87,120 69,072 2,090 1,282 829 215 3,026 Schoul clcanci. ¢05t 2,205 1,06C) 130 Siaiioncry 242 95,648 77,144 "ilikllJLC 62 56 GuvL'I-iJaiice L05Is Acc¢)unidnc 1.968 1,953 Pagc 12
lur ihe Year Lndcd 31 Au )ust 2024 l)eriod 2022 Iv Yc<ir F.ndc(I 31.8.24 'I'oidl rcsuui'ces Lxpcndcd 105,731 86,371 Ni.l iiiei)Tne 18,016 39,006 'I'his P<ige doc5 liot foi-iii pai1 ofihe 5talllluiy fiiiaiicial slalcincnls Page 13