Whittington Preschool

	Page
Trustee's Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Balance Sheet	5
Notes to the Financial Statements	6—12

The trustee presents her report and the financial statements for the year ended 31 May 2025.

Reference and Administrative Details

Trustee

Miss Jennifer Turner - Director

Charity Number

1134247

Company Number

06292172

Registered Office

Defence Medical Services (Whittington)

Dms Whittington

Lichfield

Staffordshire

WS14 9PY

Independent Examiner

Unico 3 Limited

Genesis House
212 Ingram Road
Walsall
West Midlands
WS3 3AD

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Whittington Preschool

Trustee's Report (continued)

For The Year Ended 31 May 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustee's report was approved by the board of trustees and signed on its behalf by:

Miss Jennifer Turner

Trustee

07/05/2026

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Whittington Preschool

Independent Examiner's Report to the Trustees of Whittington Preschool

For The Year Ended 31 May 2025

Independent Examiner's Report to the Trustees of Whittington Preschool

I report to the charity trustee on my examination of the accounts of the Company for the year ended 31 May 2025.

Responsibilities and Basis of Report

As the charity trustee of the Company (and also its director for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Unico 3 Limited

07/05/2026

Genesis House
212 Ingram Road
Walsall
West Midlands
WS3 3AD

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Whittington Preschool

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 May 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	571,714	497,282
Other trading activities	4	2,793	-

		574,507	497,282

EXPENDITURE ON:
Raising funds	6	(523,719 )	(458,721 )

NET INCOME		50,788	38,561


NET MOVEMENT IN FUNDS		50,788	38,561
RECONCILIATION OF FUNDS:
Total funds brought forward		39,889	-

TOTAL FUNDS CARRIED FORWARD	14	90,677	39,889

The notes on pages 6 to 10 form part of these financial statements.

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Whittington Preschool

Balance Sheet

As At 31 May 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	10	348	-

		348	-
CURRENT ASSETS
Cash at bank and in hand		117,906	85,912

		117,906	85,912
Creditors: Amounts Falling Due Within One Year	11	(14,064 )	(22,440 )

NET CURRENT ASSETS (LIABILITIES)		103,842	63,472

TOTAL ASSETS LESS CURRENT LIABILITIES		104,190	63,472

Creditors: Amounts Falling Due After More Than One Year	12	(13,513 )	(23,583 )

NET ASSETS		90,677	39,889

FUNDS OF THE CHARITY
Unrestricted Funds		90,677	39,889

TOTAL FUNDS	14	90,677	39,889

For the year ending 31 May 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Miss Jennifer Turner

Trustee

07/05/2026

The notes on pages 6 to 10 form part of these financial statements.

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Whittington Preschool

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Whittington Preschool is a company limited by guarantee, incorporated in England & Wales, registered number 06292172 and registered charity number 1134247 . The registered office is Defence Medical Services (Whittington), Dms Whittington, Lichfield, Staffordshire, WS14 9PY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Incoming resources are recognised when the charity is entitled to the income, it is probable that the income will be received, and the amount can be measured reliably. Income from charitable activities is recognised on an accruals basis. Restricted income is recognised in accordance with the terms of the restriction.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% Straight Line

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Other	571,714	497,282

4. Income from Other Trading Activities

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Income from other trading activities	2,445	-
Interest Income	348	-

	2,793	-

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Whittington Preschool

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets - owned	116	-

6. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	1,289	522,430	523,719

			2024
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	460	458,261	458,721

7. Support Costs

	2025
	Raising funds
	£
Employee costs	440,824
Premises expenses	17,641
General administration	62,545
Depreciation	116
Interest payable	1,304

	522,430

	2024
	Raising funds
	£
Employee costs	406,090
Premises expenses	7,734
General administration	43,817
Interest payable	620

	458,261

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Whittington Preschool

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

8. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	401,985	369,262
Social security costs	26,215	24,613
Other pension costs	7,737	7,716

	435,937	401,591

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 17 (2024: 24)

10. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 June 2024	-
Additions	464

As at 31 May 2025	464

Depreciation
As at 1 June 2024	-
Provided during the period	116

As at 31 May 2025	116

Net Book Value
As at 31 May 2025	348

As at 1 June 2024	-

11. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Other loans	5,610	5,610
Other creditors	3,142	1,806
Taxation and social security	5,312	15,023

	14,064	22,440

12. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	13,513	23,583

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Whittington Preschool

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

13. Loans

An analysis of the maturity of loans is given below:

	2025	2024
	£	£
Amounts falling due within one year or on demand:
Other loans	5,610	5,610

	2025	2024
	£	£
Amounts falling due between one and five years:
Bank loans	13,513	23,583

14. Movement in Funds

	As at 1 June 2024	Income	Expenditure	As at 31 May 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	39,889	574,507	(523,719 )	90,677


Total funds	39,889	574,507	(523,719 )	90,677

	As at 1 June 2023	Prior year adjustment	Income	Expenditure	As at 31 May 2024
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	-	1,328	497,282	(458,721 )	39,889


Total funds	-	1,328	497,282	(458,721 )	39,889

15. Transactions with Trustees

The following trustees have been paid remuneration or have received other benefits from the charity or related entity:

Name of trustee	Legal authority	Remuneration	Pension Contributions	2025 Total
		£	£	£
Miss Jennifer Turner	Governing document provision	47,308	1,089	48,397

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the previous year.

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

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Whittington Preschool

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

	2025	2024
	£	£

16. Related Party Disclosures

17. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Whittington Preschool

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 May 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Income from donations	362,929	408,670
SCC County Fund	208,785	88,612

	571,714	497,282

Other trading activities

Income from other trading activities	2,445	-
Interest Income	348	-

	2,793	-


	574,507	497,282
EXPENDITURE ON:
Raising funds
Direct Expenses	(1,289)	(460)
Wages and salaries	(359,462)	(369,262)
Employers NI	(21,430)	(24,613)
Employers pensions - defined contributions scheme	(6,648)	(7,716)
Trustees' salaries	(42,523)	-
Trustees' NI	(4,785)	-
Trustees' pension - defined contribution schemes	(1,089)	-
Staff training	(4,883)	(4,379)
Travel expenses	(4)	(120)
Rent	(9,781)	-
Rates	(47)	(35)
Cleaning	(7,813)	(7,699)
Hire and leasing of plant, equipment and vehicles	(3,755)	(5,530)
Computer software costs	(5,726)	(5,734)
Repairs, renewals and maintenance	(8,775)	(2,811)
Printing, postage and stationery	(1,083)	(81)
Advertising and marketing costs	(1,796)	(9)
Telecommunications and data costs	(643)	(667)
Accountancy fees	(5,689)	(1,766)
Legal fees	(1,500)	(1,235)
Subscriptions	(519)	(454)
Bank charges	-	(281)
Charitable donations	(360)	(108)
Sundry expenses	(2,557)	(1,644)
Class Trips	(1,854)	(730)
Books and CDs	(1,678)	(972)
Food and Drink	(20,747)	(18,407)

...CONTINUED

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Whittington Preschool

Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)

For The Year Ended 31 May 2025

NET INCOME	50,788	38,561
Other eductional expenses	(5,863)	(3,388)
Depreciation	(116)	-
Bank interest payable	(1,304)	(620)

	(523,719)	(458,721)

	(523,719)	(458,721)

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