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 pa￿nentS aco)unt
Statement of assets and liabilities
Noles to the accounts
7t08
Prepared by the Greater Merseyside Community Accountancy Se￿1¢?

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 SChc￿l year our BLQ itrto Summer party in July. what a wonderful
family event this was. the chIld￿n were all Su￿rStarS 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 requir￿1 in an audit, and consequently no opinion is
given as to whether the ac￿l￿nts 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 ac￿rd 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
h￿AT
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 cu￿ent 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 al￿rdance 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 re￿IVed any remuneration or expenses during the accounting period.
4 Related party tran$acttons
There were no ￿lated paty transact*)ns during the peric*