VICARAGE LODGE PRESCHOOL Charity number 702025 Annual Report and Financial Statements for the year ended 31 August 2025 gmcas Greater Merseyslde Q>mmunlty Accountancy Service
VICARAGE LODGE PRESCHOOL Annual Report and Financial Statements for the year ended 31 August 2025 Contents Page Trustees. report Examinerf5 report Receipts and panentS aco)unt Statement of assets and liabilities Noles to the accounts 7t08 Prepared by the Greater Merseyside Community Accountancy Se1¢?
VICARAGE LODGE PRESCHOOL Trustees. report The Trustees during the year were: Name Amanda Blythe Georgia Oates Andrew Blythe Lisa Randles Louise Lawless Position Chair Trustee Twstee Trustee Trustee Dates ApF*)inted 21 October 2025 Custodian Trustees J Owen D McDermott H Brownbill Method of appointment Trustees are appointed wth regard to the skills. knoYAedge and experience needed for the effective administration of the charity. Principal addrèss la Highlands Road Runcom Cheshirè WA7 4YG Bankers Natsvest Bank 5 Ormskirk Street St Helens Merseyside WA10 1DR Goveming document 26 September 1989 Standard Registration Obje¢ts of the organi$ation The aims of the ?sch(X)I are to enhan the development and education of children primarily under slalutory school age by encouraging parents to understand and provide for the needs of their children through community groups and ty: Offering appropriate play, education and care facilities. famity leaming and extended hours goups. together with the right of parents to take responsibiltty for and to become involved in the activlties of such groups, ensuring that such groups offer opp(¥tunikn8s for all children, whatever their race, culture. religion, means, or ability- Encouraging the study of the needs of such children and their familFties and promoting public interest in and recognition of SL6ch need5 in the local area. Independent èxaminer on behaw of: Greater Mers•ysid• Communty Accountancy Service Beacon Building College Street St Helens WA10 1TF
VICARAGE LODGE PRESCHOOL Trustees. report Progress & Achievements During the Autumn temi of 2024 we heid our Chrislmas festival and NatNty, the latter being quite the maglcal event. held in All Saints church. all the children were endearing and many of us had huge smiles on our faces and a lear in our eye. In Spring 2025. the chiklren had a great time at our 'Stricty We Valentine Dancealhon and the grownups also enjoyed a bil of fun al our E8Ster Bingo, %there the prizes We nLfmerous. wth parents donating a huge number of Easter eggs for the evenl. DUrir thi% tenm we also started our Coins for Craft donations. this helped us lo purchase items that wur child uses to create all th¢ wonderful sticky, fluffy. shiny. huge, tiny, pieces of art that they bring home to wu. Finally lo the Summer tem7 2025. the children showed off their bike and scooter skills at our Sponsored Wheelython in May and we ended the SChcl year our BLQ itrto Summer party in July. what a wonderful family event this was. the chIldn were all SurStarS as they entertained us th their summer sing song and ended the dayjumping around al their mini disco. despite the sweftering weatherl l aL80 thank Sainsburyd for their £200 donation last Jear. As Andrea referenced. your generosrty has meant some wonderful new resources for the children. funds raised from all these events enabled us lo buy IT equipment for the children. a large range of new items for the g8rden. an outdoor library (yjpboard (due to arrive shortly) and lunded Summer and Christmas children's parties. As part i)f the requirements of our lease. it is our responsibli ity to maintain the building to a htgh standard, this means a percentage of our income must be spent on maintenan. In order to keep thi5 to a minimum. several m8intenance da have been held over the past year where parents, committee members and staff have volunteered time lo do DIY jobs. In Ihe Autumn of 2024. a maintenance paty cleared the gutters and revarnished the outdoor wc¥)dwork. unfortunalety our spring term maintenance day was cancelled dL•e lo bad weather but we held a successful day during the summer holidays where we managed lo painl the main room and the garden fences. A thank you to Andy Blythe lor organising these maintenance dayE, to those who have attended them, Wickes for donab.ng paint and Janet Oates for donating brushes elc. il makes 8 signrficanl improvement to the leaming erFvironmenl for the chiklren and enables us to spend Ihe mon8y saved elsewhere.
VICARAGE LODGE PRESCHOOL Independent examinerfs report on the a¢counts of VICARAGE LODGE PRESCHOOL for the year ended 31 August 2025 I report on the accounts of the charity for the year ended 31st August 2025. which are set out on pages 5 10 8 Respective responsibilities of trustees and the 8xaminer The chariws trustees are fe5ponsibFe for the prepaiabon of the accounts. The Charivs trustees consider that an audit is not required for this year under section 14412} of Ehe Charikn'es Act 2011 (the 2011 Acl} and that an independent examination is needed. 11 is my $[M)nsIbIlity lo.. Cl examine the accounts under section 145 of the 2011 ACL. Q lo follow the procedures laid down in the general Diwbons given by the Charity Commission under section 1451Sllb} of Ihe 2011 Act.. and Cl lo slate whether particular matters have come to my attention. Basis of Independent examinerfs rèport My examination Wds carried out in accordance vthh the General Directions given by the Charity Commission. An examination includes a femew of the accounknng records kept by the charity an¢J a corllparison of the accounts presented with those CordS_ It also indudes consideTrtion of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees conceming any such matters. The procedures unLlertaken do not provide all the eviden that wotjld be requir1 in an audit, and consequently no opinion is given as to whether the aclnts present a Irue and fair vie%V and the report is limited to those matters set out in the statement below. Independent examinerfs statement In connection with my examination. no matter ha5 come to my atientK)n: 11 whith gives me reasonable cause to believe that in any material respect Ihe requwements.. Q lo keep accounting reeords in accordance section 130 of the 2011 Act", and El to prepare accounts which acrd wth the accounting records and to compty wilh the accounting requiremerkts of the 2011 Act have not been met.. or 2110 which. in my opinion. attention should be ¢jra in order to enable a proper un¢Jerstanding of the accounts to be reached. Jane Williams hAT Greater Merseyside Community Accountancy Service Beacon Building College Street St Helens WA10 1TF
VICARAGE LODGE PRESCHOOL Receipts and payments account for the year ended 31 August 2025 2025 Unrestricted funds 2025 Resthcted funds 2025 Total funds 2024 Totsl funds Receipts Grants and donalion5 Fees received Fundraising Refreshment sales Lunch club Other incoming resources Total receipts 121 145.175 5,202 2.574 2.618 145.175 5,202 2,574 2,618 125,292 15,286 1.960 2.692 886 2.621 148,737 133 156.543 133 156,543 Payments Playgroup Equipment and fumiture Wages & Salaries Resources Light & Heal Water Rent Rates Repairs & Development costs Telephone Photocopier Hire Subscriptions & Fees Alarm and security expense Insuran¢e costs Training Waste Collecth)n Accountancy Sundry expenseslcredit card payments Total paym¢nt$ Net receipts I Ipaymentsl Cash fund balancès brought forward Cash fund balancts carrièd forward 4.613 111,461 1.482 1.524 1.469 1.124 349 264 2,787 503 1.073 288 4.119 98 528 350 352 132,384 24.159 45.230 69.389 4,613 111,461 3.874 107.415 1,524 1.469 1.124 349 264 2,787 503 1.073 288 4.119 98 528 350 352 732,384 24,159 45.230 69.389 6.720 1,124 2,095 2,511 1,769 1.176 246 3.372 826 255 4,589 135,972 12,765 32,465 45,230
VICARAGE LODGE PRESCHOOL Statement of assets and liabilities as at 31 August 2025 2025 Unrestricted 2025 Restricted 2025 Total 2024 Total Cash funds Natwest cuent account Natwest BLJsiness Reserve account Natwest Business Reserve accotjnt Allian & Leicester current account liance & Leicester dewsii account Total cash funds 12.733 47.406 9,084 75 91 69.389 12,733 47,406 9,084 75 91 69,389 11.983 33.081 75 91 45.230 Approval of the accounts The annual report and accounts were approved at a meeting of the Trustees held oaaApril 2026 Name." A Btythe Signed.. Chair on behalf of the Trustees
VICARAGE LODGE PRESCHOOL Notes to the accounts for the year ended 31 August 2025 Accounting Policies Basis of accounting The Trustee5 have taken advantage of section 42 (3) of the Charities Act 1993 and have prepared the accounts on a receipts and payments basis. Taxation As a registered charity the organi%8tÈon benefits froTn rates relief and is generally exempt from income tax and capital gains tsx but not from VAT. Irrecoverab VAT is included in the cost of those items to which il relates. Fund accounting Funds held by the charity are either. Unrèstricted gèneral funds These are fijnds which can be used in alrdance wth the charitable objects al the discretion of the trustees. Restricted funds These are funds that can onty be used for parbcular restrt¢ted putposes wthin the objects of the ¢harty. Restrictions arise when 5peufie(J by the donor or %then funds are raised for particular restricted purposes. Designated funds These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. Further explanation of the nature and purpose of each fvnd ts induded in the notes to the accounts.
VICARAGE LODGE PRESCHOOL Notes to the accounts continued for the year ended 31 August 2025 2 Grants and Donations 2025 Unrestricted funds 2025 Rosth¢ted funds 2025 Totsl funds 2024 Total funds Halton MBC Grants Other EHCP DAF Funding Donations 138.848 2,394 2.085 138,848 2.394 2.085 1,848 122,650 2,642 145,175 145,175 125.292 3 Trustee remunerallon and expen$e$ No trustees reIVed any remuneration or expenses during the accounting period. 4 Related party tran$acttons There were no lated paty transact)ns during the peric