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<odd
riiesmcie Port
(:1465 0AE3
Appix>vcd by ordcr of tho board of tTU5tee5 on 18 March 2025 and 5igiied on its behalf by..
Page 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 ye￿r 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)<irl 16 01. Ihc 2006 Act
diid aic cligible foi. indcpcndent cxainiiialioi), I rcpurt in rLspccl ofiiiy exainiiidlion ofyoiii. Ch￿11.][Y,5 ilCLOLiiils As cari'icd
out under Seclion 145 of ihc Chciriiies Acl 2011 {'thc 201 I ALI,). Iii ca￿Ying oul Iny exaiiiii)atioii I liave f¢)Ilow¢d lh¢
rjircctions givcn by thc Charity Commissioi) undcr q¢etion 14515) (b) ofihc 201 I ALI.
I li&ive v(>inpl¢tLIl iny Cxdiiiinatioii. l Loiifii'in thdt no Imaiiers Iiavc Lomc lo iiiy allciilion in connccliun with Ilic
dLL()UiiI￿I]￿I i'eLui'ds weir Iiui kepi iii Irsi)eLI ofthc Company ds requirLd by SLLiion 386 of ihe 2006 ALI., OI.
thc <lLLUUllts (lu i)ut Lomply willi IhL aLLounling i¢(iuiirmcnls (If S¢¢tiun 396 of ihc 2006 A¢1 oihci. than any
I'cqiiiIEiiiciTrI thbl thc a¢coiint5 givc a iriic and fair vicw which is not a matter consideird as parl of an independcnt
examination., or
IhL clCL(1111)l.% Iiavc noi beLn piL'Pcll'C(l ii) dccordclllcc wilh ihe method8 and principlcs of Ihc SiciieiMci)i of
Il¢coininendcd l)I'a¢licc fi)i' acci)iinliiig and reportiiig by cliai'ilics (applicabl¢ lo chai'itics prcparing Ihcii. accouiits
A Y 14(IUI)dll l-.CA
I-IIL IIi%iiiuiL ol. Ciièirlcic(l ALLoiintdnts in l..iigldnd dnil Walcs
Juhii.4toiic I lowell & Co
104 Whiiby IIoil(I
l.'Ilc%nicrc l)nrt
('heshir¢
(:116fj OA13
18 Maich 2025

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 th￿t 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 financi￿1 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'eLl￿iI1on 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 slrdl￿i 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 P￿￿00l
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