Charity registration number 1204968 CATTERICK GARRISON PRE SCHOOL GROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2025
CATTERICK GARRISON PRE SCHOOL GROUP LEGAL AND ADMINISTRATIVE INFORMATION Trustees Managing Trustee Chair Lieutenant Colonel CPM Anderson RA (Appointed 1st February 20241 Major J P Cronin IAppoinled 29th September 2023 and resigned 31 st January 20241 (Appointed 1st September 20241 (Appointed 1st March 20081 (Appointed 1st February 20041 (Appointed 29th September 20231 Treasurer Committee Member Committee Member Committee Member Clare Marx Claire Marshall Cathy Roberts Lieutenant Colonel David Anderson Charlty number 1204968 PLA Reglstratlon No 30379 Group Membetship While Rabbit Vvhile Rabbit Pre-school Yellow Ribbon Pr&SchoDI Registered office Hipswell Lodge Smuts Road Catterick Garrison North Yorkshire United Kingdom DL9 3AX Independent examiner Azels Audit Services Wynyard Park House Wynyard Avenue Wynyard United Kingdom TS22 5TB Bankers The Royal Bank of Scotland Holt's Farnborough Branch Lawrie House Victoria Road Farnborough GU147NR
CATTERICK GARRISON PRE SCHOOL GROUP CONTENTS Pagg Trustees. report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 9-15
CATTERICK GARRISON PRE SCHOOL GROUP TRUSTEES. REPORT FOR THE PERIOD ENDED 31 JANUARY2025 The trustees present their annual report and financial statements for the period ended 31 January 2025. The accounts comply wrth the Charity's governing document and Accounting and Reporting by Charities." Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. Any Pre-school or Pre-school Group with an income of over £100,OQO pa is required lo submit a formal annual report and ststement of accounts for the financial year. Catterick Garrison Pre-school Group ICGPGI was registered as a charity Dn 08 April 1997. 11 is governed by the Tri servi constitution. The charity is run in accordance wth the Charity Act 2011. All facilities making up the CGPG have been inspected during the period and registered by OFSTED. Objectives and activities The aim of the Catterick Garrison Pre-school Group is.. "To provth a range of quality Earty Years Education and ohildcare sehvices in sponSe to the need of faMilS living in Caléerick Garrison and Ripon" Govornlng Prlnclple$ BRll- Many changes have taken place over the years affecting the Pre-schools in the Garrison and we have responded lo the needs of the Garrison. Re-organisalion involving staff, buildings, delivery of services and finances is ongoing, improving the service we offer and listening to the needs of our customers. QllaUILoL- The CGPG is managed by one committee made up of volunteers," this ensures that a high standard of provision is provided Ihroughoul. The CGPG maintains ¢lose links with the LA schools and Early Years Team, North Yorkshire. Most staff are qualified and if not encouraged to participate in training both internal and external. They are employed subject lo a DBS and reference checks. The Pre-schools for 3-5 year olds have a staff to child ratio 1..8 as opposed lo 1..13 in school nurseries. This allows for greater individual attents.on and enhances Ihe quality of education given. The provision of choice to panIS enriches the social fabric ol the Garrison Community. - The group is registered with OFSTED and Settings have all passed their inspections. It is accountsble lo the Management Committee for all aspects of operation including Health and Safety, Fire Prevention. security, employment regulations. Al settings are regularfy inspected by Citation for Employment and Health and Safety. The accounts are examined annually by Azels Accountants. The CGPG is financially accountable to the LA for funded two, three and four year olds. The group has mel challenges in the past financial year wth the rising business costs. Fees are comparable wth other settings in the area. All the Pre-schools fundraise lo improve their facilities.
CATTERICK GARRISON PRE SCHOOL GROUP TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 Stsff Tralnlng All Earfy Years Practitioners in our Settings are qualified as Earfy Years Educators (new namel or they are working towards this qualification. Praclilioners complete annual training on Safeguarding Children, Food Hygiene and Prevent Duty. The Local Authority still provides SEND training for free and Leadership Courses at a cost to each setting. Manager- Miss C Roberts Deputy Manager.. Mlss S Barker The Pre-school consists of 2 large playrooms, toilet areas, kitchens and Supervisor's office. It also has a grassed and paved, fenced play area, a soft play area and car parking. Opened.. Age range.. Capacity". 1984 1 year- 5 years 40 Children Ratio of staff to children.. O-2 years.. 1..3 2-3 years.. 1..4 &5 years.. 1..8 Sessions offered.. Monday- Friday Term tirne only Earfy Club 9am-3pm 7.45am-9am Fees.. Under 2's Under 3's Over 3's £21.75 per 3 hr session or £43.50 a day £21.75 per 3 hr session or £43.50 a day £21.75 per 3 hr session or £43.50 a day Holiday clubs during half term when Slrficient need for children aged 1 5 years. WH TE RABB TPRE CH Manager: Miss C Roberts Deputy Manager.. Miss S Barkgr The Inlhile Rabbit Pre School is registered for 26 children. It is based next to Vvavell Infant and Junior School. Opened." Age range.. Capacity.. Staff.. Ratio of staff to children.. 2007 3-4years 30 3-11 years 1..8 Session offered.. Monday- Friday Temi Time Only.. 9.00am-6.00pm Fees.. Half Session Full Session £21.75 per 3 hr session or £43.50 a day £21.75 per 3 hr session or £43.50 8 day Holiday clubs during half term when sufficient need for children aged 1 5 years.
CATTERICK GARRISON PRE SCHOOL GROUP TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 Manager: Mrs C Marshall Deputy Manager.. Nicole Taylor The Yellow Ribbon Pre-school is registered for 40 children. 11 is based al Claro Barracks Ripon. Opened.. Age range.. Capacity.. Staff.. Ratio of staff to children.. under 2,$ 1..3 2-3 years 1..4 34 years 1..8 2007 6 months- 4 years 40 Children Session offered.. Monday- Friday Term Time Only.. 9.15 am- 15.15pm Top up lime is also available from 7.45am to 5.15pm Fee5". Under 2's £21.75 per 3 hr session or £43.50 8 day Under 3's £21.75 per 3 hr session or £43.50 a day Over 3's £21.75 per 3 hr session or £43.50 a day Holiday clubs run throughoLJt the school holidays for children aged 5 years and under With the current staffing level there are 10 sessions available IhroughoLJI CGPG. children with SEND who receive no funding impact on ratios and staffing throughout the session. This figure is based on capacity and the number of sessions available in the mornings and afternoon on any weekday in term time. Ststement of accounts A single account is run foi the Group wrth each Setting having a sub account wthin the whole. The account is maintained by the Treasurer. There is a monthly audrt carried out and il is presented lor extemal examination annually. The statement of accounts is as at 31 sl January 2024, and is set out on pages 6.1- 6.7. 11 should be noted that the population in a military community can fluctuate widely over a short riod of time. To compensate for periods of lowered income but to give staff a degree of job continuity a cash reserve is kept. The Group as a whole continually monf(ors the needs of the Garrison and as the need for childcare is identified the CGPG will endeavour lo meet them. The Trustees consider that reserves should be maintained to cover approximately six months operating expenditure which would be in the region of £100000 and reserves are currently below this level. It has been agreed that there will be an increase on fees this year to re-eslablish the reserves. The Trustees have reviewed the prinaple risks to which the organisation is liable and consider that all neSSary procedures are in pla to mitigate such matters Structure, governance and management The trustees who served during the period and up to the date of signature of the finanual statements were.. C Marx (Appointed 1 September 20241 Lieutenant Colonel C Anderson (Appointed 1 February 20241 Ms C Marshall Ms C Roberts Major J P Cronin (Chairl (Appointed 29 September 2023 and resigned 31 January 20241
CATTERICK GARRISON PRE SCHOOL GROUP TRUSTEES. REPORT (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 Summary The CGPG Practitioners continue lo access training and support through the Early Years Consuttant and Development team lo deliver the Foundation Stage effectively. The Group is continuing to work closely with all the Schools and Settings in the area ensuring a smooth transition from the settings into schools. Setting supervisors continue lo allend Iransilions meetings held by NYCC consullanls which also encourage all Childcare seth.ngs in the area lo share good practi. As Chair of Catterick Garrison PrsChool Group, I would like lo express my sincere thanks lo all Staff for their commitment, hard work and support during the last year. Lleutgnant Colonel C Anderson Managing Trustee Date..
CATTERICK GARRISON PRE SCHOOL GROUP STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE PERIOD ENDED 31 JANUARY2025 The Iruslees are responsible for preparing the Trustees, Report and the financial slalements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view Df the slate of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financi81 stslemenls, the trustees are required to". select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgements and eslimales that are reasonable and prudent., slate whether applicable accounting stsndards have been followed, subject lo any material departures disclosed and explained in the financial slalements", and prepare the financial slalements on the going concern basis unless il is inappropriate to presunE that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply wth the Charities Act 2011, the Charity IAccounls and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
CATTERICK GARRISON PRE SCHOOL GROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CArrERICK GARRISON PRE SCHOOL GROUP I report to the trustees on my examination of the financial statements of Catterick Garrison Pre School Group (the charilyl for the period ended 31 January 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial slalements in a¢¢ordan¢e with the requirements of the Charities Act 2011 Ilhe 2011 Act}. I report in respect of my examination of the charity's financial stslements carried out under secbon 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examinerfs statement Since the charity's gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of thè 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of , which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared financial slalements in accordarte with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the A¢¢ounling and Reporting by Charities.. Stslemenl of Recommended Practice issued on 1 April 2005 which is referred lo in the extsnl regulations bul has now been withdrawn. l understand that this has been done in order for financial statements lo provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or the financial statements do not accord with those records,. or the financial slalements do not comply wth the applicable requirements ConmiNg the form and content of accounts set out In the Charities (Accounts and Reportsl 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 have no concems and have come 8¢ross no other matters in connection with the examination to which 8ttenlion should be drawn in this report in order lo enable a proper understanding of the financial slalemenls lo be reached. Graham Fitzgerald BA FCA DChA for and on behalf of Azets Audlt Servlces Chartered Accounlanls nyard Park House Wynyard Avenue Wynyard TS22 5TB United Kingdom Dated..
CATTERICK GARRISON PRE SCHOOL GROUP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 JANUARY2025 Unrestrlcted Restrlcted funds funds 2025 2025 Totsl 2025 Notes Donations and legacies Charitable activities Investments 120,246 330,443 4,463 44.125 46,000 164,371 376,443 4,463 Totsl income 455,152 90,125 545,277 Charitable activities 297,194 35,958 333,152 Net Incomlng resources before transfers 157,958 54.167 212,125 Gross transfers between funds 13,7091 3,709 Net income for the periodl Net movement In funds 154,249 57.876 212,125 Fund balancos at 31 January 2025 154.249 57,876 212,125 The statement of financial activities indudes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.
CATTERICK GARRISON PRE SCHOOL GROUP BALANCE SHEET AS AT 31 JANUARY2025 2025 Notss Flxgd assets Tangible assets 10 55,179 Current assets Cash at bank and in hand 168,641 Creditorn: amounts falling due within one year 11 111,6951 Net current assets 156,946 Totsl assets les$ ¢urr&nt Ilabllltle$ 212,125 Income funds Restricted funds Unrestricted fund General funds 12 57,876 13 154,249 154,249 212,125 The financial stslemenls We approved by the Trustees on . Lieutenant Colonel C Anderson Trustse
CATTERICK GARRISON PRE SCHOOL GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY2025 Accountlng pollcles Charity infomiation Catteri¢k Garrison Pre School Group provides a range of early years education and childcare services in Catterick Garrison and Ripon. 1.1 Reportlng perlod These financial statements cover the period from the registration of the charity on 29 September 2023 to the period end of 31 January 2025. 1.2 Accounting convention The financial statements have been prepared in accordance with the charity's Igoverning documenll, the Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland I'FRS 102.1 and the Charities SORP 'Accounling and Reporting by Charities.. Stslemenl of Recommended Practice applicable to charities preparing their accoLJnts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffective 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a statnent of Cash Flows. The Iinanaal slalements have departed from the Charities IAccounls and Reportsl Regulations 2008 only lo the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Praclieè foi Charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred lo in the Regulations bul which has since been withdrawn. The financial statements are prepared In sleding, which Is the functional currency of the charity. Monetary amounts in these financial statements are rounded lo the nearest £. The financial slalements have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. 1.3 Going concern Al the lime of approving the financial stslemenls, the trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial ststements. 1.4 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Reslricled funds are subject to specific conditions by donors as lo how they may be used. The purSeS and uses of the restricted funds are set out in the notes to the financial slatemenls. Endowment funds are subject to specific conditions by donors that the capitsl musl be maintained by the charity. 1.5 Income Income is Cognised when the charity is legally entitled to (t after any pèrformance conditions have been mel, the amounts can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relab'on to donations received under GiftAid or deeds of covenant is recognised at the lime of the donation.
CATTERICK GARRISON PRE SCHOOL GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 A¢¢ounllng poll¢lg$ Icontlnugdl Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 1.6 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the Dbligalion can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of dir1 cost5 and shared costs, Including support costs involved In undertaking each activity. Direct costs attributable lo a single activity are allocated directly lo that activity. Shared costs which contribute lo more than one activity and support costs which are not attributable to a single a¢livily are apportioned between those activitEs on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.7 Tangible fixed assets Tangible fixed assets are initl8lly measured at cost and subsequently measured at cost or valuation, net of depreciation and any impaimient losses. Depreaation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Leasehold improvements Fixtures and fittings 1 OOA slraighl line 25Q/o reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the stslement of financial activities. 1.8 Impalrment of fixed assets At each reporting end dale, the charity reviews the carrying amounts of its tangible assets lo determine whether there is any indication that those assets have suffered an impaimienl loss. If any such indication exists, the recoverable amount of the asset is eslimaled in order lo determine the extent of the impairment loss lif any). 1.9 Cash and cash equlvalents Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-term liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown thin borrowings in current Iiabililies. BasiTC financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value ol the future receipts dIsunted at a market rale of interest. Financial assets classified as receivable within one year are not amortised. 10-
CATTERICK GARRISON PRE SCHOOL GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 A¢¢ounllng poll¢lg$ Icontlnugdl Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangement conslilules a financing Iransaclion, wher& the debt instrument is measured al the prèsent value of the future payments discounted at a market rale of interest. Financial liabilities classified as payable wthin one year are not amortised. Debt instruments are subsequenuy Carried al amortised cost. using the effective interest rale method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially al transaction pricè and subsequenuy measured al amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday enliuement is recognised in the period in which the employee's services are received. Temiination benefits are recognised immediately as an expense when the charity is demonstrably committed lo leiminale the employment of an employee or to provide termination benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefit heMeS are charged as an expense as they fall due. Crltlcal accountlng estlmatss and Judgements In the application of the charity's accounting policies, the Iruslees are reqUId to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these eslimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to aUntIng eslimales are recognised in the period in which the estimate is revised where the revision affects cnly that period, or in the period of the revision and future periods where the revision affects both current and future periods. Donations and legacies Unrastricted Restricted funds funds Total 202S 202S 2025 Transfers from predecessor charity 120,246 44,125 164,371 The above donation represents the transfer in of the funds of the predecessor charity.
CATTERICK GARRISON PRE SCHOOL GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 Charltable actlvltles Charitablg activities 2025 Attendance fees Activi(ies Local Authority Funding Covenant grants Fundraising Other income Sale of uniforms 79,701 24 248.489 46,000 781 1,325 123 376,443 Analysls by fund Unrestricted funds Restricted funds 330,443 46,000 376,443 Investments Unrestricted funds 2025 Interest receivable 4,463 12-
CATTERICK GARRISON PRE SCHOOL GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 Charltable actlvltles Charitable activities 2025 staff costs Depreciation and impaimienl Toys and eqLJipment Food Uniforms Training Food gift cards Postage and stslionery Cleaning and maintenance Phone Insurance Activf(ies Otsled fees Travel Independent examination fee & payroll processing Consultancy Miscellaneous expenses & DBS Fundraising Legal fees 277,331 10,511 10,628 1,416 879 1,405 1,046 1.544 2,855 863 1,541 980 525 217 5,468 6,610 1,949 591 6,795 333,152 333,152 Analysls by fund Unrestricted funds Restricted funds 297,194 35,958 333,152 Trustees None of the trustees lor any persons connected wlh them) received any remuneration, expenses or benefits from the charity during the period. Employees The average monthly number of ernployees during the period was.. 2026 Number 13-
CATTERICK GARRISON PRE SCHOOL GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 Employ99$ Icontlnugdl Employmgnt ¢o$ts 2025 INages and salaries Social security costs Other pension costs 259,927 12,484 4,920 277,331 There were no employees whose annual remuneration was more than £60,000. Taxallon The charity is exempl from lax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxalionof Chargeable GainsAcl 1992 to the extent that these are applied to its charitsble objects. 10 Tanglble flxed assets Leasehold Fixtures and Improvements fittings Totsl Co$t Transfers from predecessor charity Additions 21,055 36,979 23,632 58,034 23,632 Al 31 January 2025 21,055 60,611 81,666 Depreciation and impairment Transfers from predecessor charity Depreaation charged in the period 1,316 2,106 14,660 8,405 15,976 10,511 Al 31 January 2025 3,422 23,065 26,487 Carrying amount Al 31 January 2025 17,633 37,546 55.179 11 Creditors: amounts falling due within one year 2025 Other tsxation and social security Other creditors Accruals and deferred Income 7,986 1,126 2,583 11,695 14-
CATTERICK GARRISON PRE SCHOOL GROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY2025 12 Restrlcted funds The income funds of the charity include reslricled funds comprising the following unexpended balan$ of donations and grants held on trust for specific purposes". Movement in funds InGoming Resource5 re50urGes expended Transfers on 29 Septernber 2023 Transfers Balan¢e at 31 January 2025 Covenant grant Other donations 44,100 25 45,500 500 135,4581 15001 3,734 1251 57,876 44,125 46,000 135,9581 3,709 57,876 Covenant grants are restricted and have been ulilised during the year on property improvements and equipment al the premises. Some of these grants have also been utilised on day lo day expenditure across a number of headings in accordan with the terms of the funding. This is represented by the transfer between fLJnds. 13 unro$trl0d funds Movement in funds Incoming R8sources resources expended Transfers on 29 September 2023 Transfers Balanc8 at 31 January 2025 General funds 120,246 334,905 1297,193) 13,7091 154,249 120,246 334,905 1297.1931 13,7091 154,249 14 Analysis of net assets between funds Unrestricted Restricted funds funds 202S 2025 Total 2025 Fund balances al 31 January 2025 are represented by.. Tangible assets Current assetsllliabililiesl 311 153,938 54,868 3,008 55,179 156,946 154,249 57,876 212,125 15 Rglatsd party transactlons There were no disclosable related paty transactions during the period. 15-