Chestnuts
Prfrschool
Iregislered chanty no 2957561
Annual report and accounts
Year ended 31 July 2024

Chestnuts Pre-school
Genèral Inforn)ation
For thè y•ar •nd 31 July 2024
Page 1
Registe￿ chanty number
295756
Address
32 Chesinul Avenue
Wokingham
Berkshire
RG413RS
Trustees
Helen Eastwood Ichairl
Daniel Muller (Treasurer)
Sarah Ramsdale Isecretaryi
Rachel Green ITrusteel
Burcin KLtz (Trusteel
Leigh Muller (Trustee)
Independent Examiner
Caiculus ConsU￿nCY Services Limited
Chartered Certified Accountants
2 Church Street
Bumham
Bucks
SL17HZ
Chestnuts Pre*chool
TrustÈes' report
Page 2

Ch•gthuts PrH¢hool
Tru¥tees' rnport
For th& y&ar WKI 31 July 2024
Pag• 2
The Tw*ees are pleased to present t￿1r annual ￿pOrt and accounts for the year ended 31
Juty 2024.
Actl¥ltl85
The Charty operates a pr&s¢hool care arxl educati￿ setting in Vlokingham, Berkshire. It is a
member of the Pre-Schr￿1 Leaming Al￿Tree IPLAI.
The Charity was founded in 1984 aThY is govemed by a Conslitthion closety aligned Trmth the
model eons1rtut￿n provtded by the PLA. The most recenty updated constitution was adopted
by the members at an Annual General meeb.ng hetd on 13th Odober 2014.
ObjKtlve8
The key aim ofthe pr&gchool is lo enhance the developmentand education of Child￿￿ primarity
under statuti¥y s¢hool age thrwjh ￿ provish* othigh-quality Eatty Years Ca￿ and educathon.
A(Idrtional important ¢*"ectr¥es include..
encoura9in9 parerts to take respon$ibilty for and to becm wivdved in the activities
Df the groLtp and ensuring that ￿ offer OpF*￿in11*s for all children, regardless of race
cutture, ￿ligIon or means
encouragin9 the study of the needs of ¢hildfèn and their families arKI promtiting public
interest in and recognition of such needs in the local areas.
eno)uraging parents to understand and provKle for the ne&ts of their Children through
¢ommunrty group5,' and
in$tigatin9 and adhering to ￿ fvrblerwu aim of the Pre-school Leaming ￿lianCe
(p￿)
Rwlow of the y•ar
The Pre-school mar￿•m￿￿ and $taff are highly comnNtted to providrng the highest standard
ot Prfrschoot care and education. whilst endeavouring to operate the Prfrsthool in a financially
sustainable way. Tmstees are satisfEd the overall perfcmn¢e of the Pre-school
during the year given the challenges 5ti11 faced by the cost-of-living ¢risis.
Finan¢ial rvvlow
During the year ended 31 Juty 2024. thè Charity made a 90in of £27.958 {2023.' loss of
£38,220). The charty's reserves are £64.76612023'. £&8,808) as at 31 Juty 2024.
Since Juty 2023 the Commrttee and Chestnuts staff have continued working extremety hard to
view every expendrtuie to reduce any unnecessary eosts including red￿1ft9 Staff hours
l%thilsl still maintsining the approwi*e staff to chiklren ral]osl and ensuring that our ftjnding
and fundraising anTh)unts re￿ved Cover our iyjt-goings making us more substantially
viable. The head count Ihls also been maintained at a good level to ensure the most from
fijnded and non-fvjnded sessK*ns. The lunth and consumalles fee are continuing to help
cover any add￿onal costs spent These steps have eonb.nued to help secure Cheslnuts in the
long term finanually. and ￿ will stsrt lo slowty build up further resetye$. The TnJstee5
consider this level of reserve5 to be adequate lo ensure the short-lemi financial stskn.lty of the
enough fijnds
nng-fenced
redundancies
necessary. rhe buildu￿ structure remains sta￿e and is adequatety insured.
should this

Ch•8thuts Prg4chool
Trustees. r•port l¢ondnu•d)
For th• y*ar •nd 31 July 2024
Page 3
IA•mb•rn
The members are the paTents lor olher appointed guafflian} of the children attending thè pre-
scho(A setting. from ts.me lo bme.
Trnst••S
The Trustes of the Charity are the managing commiitee ofthe pre-$¢hool. Under the terms of
the con$trtuts"on, there musl be no fev*r than fve Trustees and no more than ￿e1Ve Trustees
at any time and at ￿ast 60% of the Trustees must be members of the pre-school as defined
above.
Tru$lees are ele¢ted by the members at each AGM and serv¥ until the nexl AGM (where they
may 8tand for re-eleth"orTI unless they resign before that tim8. If rtreeessary (for example rf a
number of Trustees ￿SIgn part VAY through a year), the existing Trustee3 can cy)-opI up to
three persons to stand as Trustees until the next AGM.
The Trustees serving the PrevSchcd as at date of approval of this report are those named
on page 1. Helen Easts￿1(￿ and Dan￿1 Mulkr *ere re-appointed by the Members of the
COMMIttee￿N31ees at the AGM on 111 Juty 2024." Dan￿1 took on the treasurer role. Zhaoran
Lui, Camilla Agnaess, Rthcca Corfiek1 and Jaequi 8ea9ent all resigned on the 1st
July 2024.
Apprnal of r•port
This reFQrt was aFwved on l 6 t££fand signed on behatl of the Trustees by..
Helen EasfvAwd
Chair

Ch•sbMrt• Pre4chool
Indopend8nt 9xami￿V$ report ts tho Tnisteos of Chestnuts Prfrschool
Forth• year end 31 Juty 2024
Pago 4
INDEPENDENT EXAMINER'S REPORT
R•Sw￿v• rnsF*)nBlbllltles of the tntstg•5 and Indepondgnt oxaminor
The Charity's tnjstees a￿ reSP)n￿bJe forthe preparabon of the accounts. The charity's trustees
consider that an audrt 1$ r￿1 required for this year under secbon 144 of the Charities Act 2011
{'the Charities Act'l and that an independent ex4minati¢)n is needed. l am qualffjed to undertake
the examination by bej.ng a qualffied member of The A8$￿'at￿ of Chartered Certified
AcC￿nIants.
It is my responsibilrty to".
• examine the a¢ctyJnts under section 145 of the Charrties Art
. to follow the proCedu￿S lai(I down in the general DirecJion8 g￿n by the Charity Commission
lun¢Jer sectson 14515)Ibl of the Charrties Act. and
. to slate whether partU￿aT mattets have come lo my attsn1￿.
B•¥ls of Ind•pondent Ex•min•rf$ R•port
My examination was camed out in *cordance wrth general Difecb"ons given by the Charity
Commission. An examination includes a revi&w of the accounting records kept by the chanty
and a comparison of the aGcounts presented wrth those reo)rrJs. It also includes considerati
of any unusual rtems or disclosures in Ihe accounts and seeking explan&"ons from the tNstee$
¢oncerning any wjch matters. The pr¢cedu￿S undertaken do not tKOVKle all the evidence that
would be required ift an audit. and ￿Sequent￿ no optnh)n is 9iven 33 to whether the accounts
present a 'true an¢J fair and the ￿pOrt is limrted lo those matters set out in the statement
below.
Ind•p•ndffit Examln•rn' Sl•t•m•nt
In connection with my examination. M matter has come to my attention..
gives me reasonable cause to bèlieve thal in. any material respect. the
requirements..
• to keep accounting records in ax￿￿nCe with sectth 130 ot the chariti.es Act,. and
. lo prepare accounts wthich accord wth the accounkn'ng records and compty wrth tho
8ccounb.ng requirements of the c1w1￿$ Act
ave not been ft￿". or
2. to vknich, in my opinron, attention should be drawm in order to ¢r￿le a proper
understsnding of the a￿oUrrt5 to be reached.
CakulLt$ Consultancy SeNw Limitod
Chartered Certified A£countants
2 Church Street
8umham
Bucks
SL1 7HZ
Oats. /6Th
202

Chtstnuts Prtrschool
Prtncipal ac¢ounting polici
For th8 y•4r end 31 July 2024
Page S
8a8h of preparntion
The actounls a￿ p￿pared on a hist￿ ¢osL going concem basis in accor(Jance with
accounting standards and Ststements of Recommènded Pracbce ISORP 20051. The
pnn¢ipal accounting ￿licIeS are unthanged from the previous year and are stated below.
Inc(m and •xpenditur•
Income and experKliture are acc￿mted fw in Ihe year to they rdale, u&ng the acCn￿lS
basts.
Fix•d amots arKI d•pr•clatlon
Fixed assets are 8taled at cost less ac(wmulated depreciatim. Dewec*tion is charged 50 as
lo vfflle off the ￿81 of an asset over rts estimated usefvl lrfe. The methtsJ$ and rates
applicable are as folbw3.'
Leasehold buitdings
Equipment
5% per annum straoht line
25% redLKing balance

Ch•stnuts Prn4¢hool
Incom• and *xperKlitur•
account
For thè ymr e￿I¢d 31 Juty 2024
Pago 6
2024 £
2023 £
Operatlng Inctyno
Grant fijnding
149,041
99.163
Fees and ¢harges
57.953
55.737
154.900
0th8r Incom•
Fundraising
Donations
Interest
Indirect grant
income
Merchandise and
other income
2.326
3.527
23
3.654
4.525
21x1
&984
143
8.389
Direct eosls
Stsff Costs
Teaching
equipment and
nsumatAe¥
Milk and
refreshments
156.543
159,645
2.073
2.439
1,480
1160.096)
1104073)
Ov•rhoad Costs
Rent. rates and
insurance
Ejectricty and Ydter
Repairs and
maintenance
Equipment.
stationery and
consumab
Telephone
Cleaning arxj refuse
Depreciatron
4.526
5.117
5,045
7.543
2.216
8.851
3.021
733
1,558
3,271
4,936
916
2.149
Other
124.924
(37.4361
Net sWpI￿1(lOl#
27.9S8

Chestnuts Pro4school
Balanc• 8h8ot
As at 31 July 2024
Pago 7
2024 £
2023 £
Fixed ass•ts In¢)le 1)
Buildings
Equipment
2,846
1,699
74 1.274
545
Currort a•￿ts
Bank and ￿$h balances
AC￿nts receivable and
Prepayments
110.779
64.800
4.436
2,400
115 215
Cun•nt Ilabllltl•8
Creditors
AccrL¢al$, deferred ncomè and
deposrts
400
2.155
51,344
32,782
Not currgTrt assets
63.492
32.263
N•t 48¥ots
cumulated funds brwht
forvmrd
36.808
75.028
Surplusl{tJeftitl for the year
27.958
138,2201
Total funds (note 2)
The annLFal accounts V4we approved by the Trustees on
ssned
on their behalf by..
16 Iffjzo25 and are
Hden Easts*)od (Chairperson}
Daniel lthjllei (Treasurer)

Ch￿tnutS Pr•-•¢hool
Not•s to tho a¢c¢)unt8
As at ywr •nd•d 31 July 2024
Page 8
Nots 1- Fixed 4s80ts
Buildln
Equipmonl
Total
At 1 August 2023
Additions
58.797
17,523
76,320
At 31 Juty 2024
At 1 August 2023
Charge for the year
Al 31 Juty 2024
55.951
15,824
425
71,775
3,271
Net
At 31 July 2023
1,699
At 31 Juty 2024
Note 2- Funds
lunrn8trtct•d)
At 1 August 2023
Net surplus I IdefKit)
for Ihe year
36,808
27,958
Al 31 Juty 2024
64,766