Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 No description of principal activity true 1 September 2024 31 August 2025 31 August 2025 08513062 A Bone G Carr N Corbett M Smith T McCollough E Dodd E Twomey 1153833 false false false false false false Provision of pre-school facilities and activities true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08513062 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2025-08-31 08513062 2024-08-31 08513062 2025-08-31 08513062 2024-09-01 2025-08-31 08513062 frs-core:CurrentFinancialInstruments 2025-08-31 08513062 frs-char:CharitableCompanyLimitedByGuarantee 2024-09-01 2025-08-31 08513062 frs-bus:FullAccounts 2024-09-01 2025-08-31 08513062 frs-bus:MediumEntities 2024-09-01 2025-08-31 08513062 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08513062 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 08513062 frs-char:TotalUnrestrictedFunds 2024-08-31 08513062 frs-char:TotalUnrestrictedFunds 2025-08-31 08513062 frs-char:TotalUnrestrictedFunds 2024-09-01 2025-08-31 08513062 frs-char:UnrestrictedFundsGeneral 2024-08-31 08513062 frs-char:UnrestrictedFundsGeneral 2024-09-01 2025-08-31 08513062 frs-char:UnrestrictedFundsGeneral 2025-08-31 08513062 frs-char:IndependentExaminationCharity 2024-09-01 2025-08-31 08513062 frs-char:FundraisingEvents 2024-09-01 2025-08-31 08513062 frs-countries:EnglandWales 2024-09-01 2025-08-31 08513062 frs-char:Trustee1 2024-09-01 2025-08-31 08513062 frs-char:Trustee2 2024-09-01 2025-08-31 08513062 frs-char:Trustee3 2024-09-01 2025-08-31 08513062 frs-char:Trustee4 2024-09-01 2025-08-31 08513062 frs-char:Trustee5 2024-09-01 2025-08-31 08513062 frs-char:Trustee6 2024-09-01 2025-08-31 08513062 frs-char:Trustee7 2024-09-01 2025-08-31 08513062 frs-char:Trustee8 2024-09-01 2025-08-31 08513062 frs-char:Trustee9 2024-09-01 2025-08-31 08513062 frs-char:Trustee10 2024-09-01 2025-08-31 08513062 frs-char:Trustee11 2024-09-01 2025-08-31 08513062 frs-char:Trustee12 2024-09-01 2025-08-31 08513062 frs-char:Activity1 2024-09-01 2025-08-31 08513062 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-09-01 2025-08-31 08513062 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-08-31 08513062 2023-08-31 08513062 2024-08-31 08513062 2023-09-01 2024-08-31 08513062 frs-core:CurrentFinancialInstruments 2024-08-31 08513062 frs-char:TotalUnrestrictedFunds 2024-08-31 08513062 frs-char:TotalUnrestrictedFunds 2023-09-01 2024-08-31 08513062 frs-char:UnrestrictedFundsGeneral 2023-08-31 08513062 frs-char:UnrestrictedFundsGeneral 2023-09-01 2024-08-31 08513062 frs-char:UnrestrictedFundsGeneral 2024-08-31 08513062 frs-char:FundraisingEvents 2023-09-01 2024-08-31 08513062 frs-char:Activity1 2023-09-01 2024-08-31
Company registration number: 08513062
Charity registration number: 1153833
St Andrews Pre-School Limited
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2025
Account Wryte Ltd
St Andrews Pre-School Limited
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—4
Independent Examiner's Report | 5
Statement of Financial Activities (including Income and Expenditure Account) | 6
Balance Sheet | 7
Notes to the Financial Statements | 8—14

Page 1
St Andrews Pre-School Limited
Company No. 08513062
Trustees' Report For The Year Ended 31 August 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
We encourage parents to become involved in the running of the preschool. We welcome all children within the age range regardless of personal circumstances, gender, faith, cultural background and lingual ability.
The preschool employed an average of 11 staff during the year to provide seasonal care from 08:40 to 15:30 Monday to Friday.
St Andrews Pre School is a friendly, parent-managed preschool providing a varied, interesting and informative Early Learning Years education and childcare for children between the ages of two and five years from Felixstowe. By working with our local funders, Suffolk County Council, we seek to ensure that families are not excluded from the opportunity to attend St Andrews Pre School if they face financial or other barriers to attending.
The objectives are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by involving parents, by offering appropriate play and care facilities under the guidance of the Early Years Foundations Stage regardless of culture, race, religion, means or ability.
Public Benefit
Provision of pre-school facilities and activities
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
The committee runs a thriving calendar of fundraising events some of which are annual events, for example, the Christmas Lunch and Concert, Obstacle Course, Lunches, Cake sale and Annual Outing; many of which are for the benefit of the children and their families to have fun. This year the fundraising generated £3343 (2024 £4683) which enabled the preschool to replenish resources.
A significant contribution is made by the committee members (Trustees) who provide management and fundraising service to the preschool.
Achievements and Performance
Main Achievements
St Andrews Pre School has continued to center on early years education through free flow play and investigation. This approach ensures that all children attending our preschool have access to activities in all the following areas: music, craft, cookery, reading, IT, physical and imaginative play.
We provide morning and afternoon sessions from 08:40 to 11:40 and 12:30 to 15:30 with the opportunity for children to stay for lunch.
We have continued our focus on ensuring ongoing training for staff.
Additional Note
Fundraising
We held various lunches and cake sales in the Autumn, Spring and Summer term. We held various Christmas related fundraising activities.
We held a sponsored Obstacle race in June.
We held end of term fundraising activities in July.
We received money from Easy Fundraising in the year.
Financial Review
Financial Position
The trustees have assessed the significant risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to these risks.
The preschool does not have an investment policy. All funds are held in cash using only mainstream banks.
The principal source of funds for the Charity is income linked to childcare places offered by the preschool.
We receive 15 hours and 30 hours Early Years Funding for 3 and 4-year-olds, and 2-year-old Funding.
The Charity hold reserves in excess of three months of operating expenditure. This target of three months' reserves has been chosen because of the time that it can take for us to receive our Early Years Funding and also that numbers fluctuate at different times of the year. At the year-end the Charity held reserves of £52000 (2024 £55000).
Page 1
Page 2
St Andrews Pre-School Limited
Trustees' Report (continued)
For The Year Ended 31 August 2025
Structure, Governance and Management
Governing Document
St Andrews Pre-School Limited is a registered charity and a company limited by guarantee. The organization is therefore governed by its Memorandum and Articles of Association. The Charity was incorporated on 01 May 2013.
On 1 September 2013, the assets, liabilities and activities of the unincorporated Charity (registered number: 1002783) were transferred into St Andrews Pre-School Limited, a new incorporated charity of the same name (charity number: 1153833, Company number: 08513062) which commenced operation on 1 September 2013. The unincorporated Charity ceased to operate on that date.
Trustees are appointed in accordance with the Constitution and elected by members at the Annual General Meeting.
The preschool is managed by a committee, the members of which are the 'Charity Trustees' and directors of the preschool, which is an educational charity. As charity trustees, they are responsible for complying with legislation applicable to charities which includes the registration, keeping proper accounts and making returns to the Charity Commission as appropriate.
The committee consists of 3 officers, the Chair, Treasurer and Secretary together with parents' representatives and meets approximately every six weeks.
None of these trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding-up.
The methods adopted for the recruitment and appointment of new trustees are carried out in accordance with the Constitution and elected by members at the Annual General Meeting.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006.
The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees, who are also the directors of St Andrews Pre-School Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Reference and Administrative Details
Trustees
A Bone
G Carr
N Corbett (appointed 16/06/2025)
M Smith
L Davies (resigned 09/10/2025)
K Smith (resigned 16/06/2025)
T McCollough (appointed 09/10/2025)
E Dodd (appointed 06/10/2025)
E Twomey (appointed 06/10/2025)
E Hollingsworth (resigned 09/10/2025)
A Minter (resigned 09/10/2025)
E Murphy (resigned 09/10/2025)
Charity Number
1153833
Company Number
08513062
Page 2
Page 3
St Andrews Pre-School Limited
Trustees' Report (continued)
For The Year Ended 31 August 2025
Independent Examiner
Dawn Johnson FMAAT
Account Wryte Ltd
5 Schneider Business Park
Felixstowe
Suffolk
IP11 3SS
Page 3
Page 4
St Andrews Pre-School Limited
Trustees' Report (continued)
For The Year Ended 31 August 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 trustees' report was approved by the board of trustees and signed on its behalf by:

G Carr Trustee
24/03/2026

Page 4
Page 5
St Andrews Pre-School Limited
Independent Examiner's Report to the Trustees of St Andrews Pre-School Limited
For The Year Ended 31 August 2025
Independent Examiner's Report to the Trustees of St Andrews Pre-School Limited
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors 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
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:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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.
Dawn Johnson FMAAT
24/03/2026
5 Schneider Business Park
Felixstowe
Suffolk
IP11 3SS
Page 5
Page 6
St Andrews Pre-School Limited
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 August 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 | 111 | 56
Charitable activities: |
Provision of pre-school facilities and activities |  | 228,635 | 197,550
Other trading activities | 4 | 978 | 2,314
Investments | 5 | 1,142 | 883
|  | 230,866 | 200,803
EXPENDITURE ON:
Raising funds | 6 | (946 ) | (1,766 )
Charitable activities: | 6
Provision of pre-school facilities and activities |  | (220,454 ) | (190,011 )
Other |  | (2,013 ) | (2,910 )
|  | (223,413 ) | (194,687 )
NET INCOME |  | 7,453 | 6,116
NET MOVEMENT IN FUNDS |  | 7,453 | 6,116
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 38,591 | 32,475
TOTAL FUNDS CARRIED FORWARD | 15 | 46,044 | 38,591

The notes on pages 8 to 12 form part of these financial statements.
Page 6
Page 7
St Andrews Pre-School Limited
Balance Sheet
As At 31 August 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
CURRENT ASSETS
Debtors | 11 | 1,254 | 1,030
Cash at bank and in hand |  | 60,863 | 67,378
|  | 62,117 | 68,408
Creditors: Amounts Falling Due Within One Year | 12 | (16,073 ) | (29,817 )
NET CURRENT ASSETS (LIABILITIES) |  | 46,044 | 38,591
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 46,044 | 38,591
NET ASSETS |  | 46,044 | 38,591
FUNDS OF THE CHARITY
Unrestricted Funds |  | 46,044 | 38,591
TOTAL FUNDS | 15 | 46,044 | 38,591

For the year ending 31 August 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

M Smith Trustee
24/03/2026

The notes on pages 8 to 12 form part of these financial statements.
Page 7
Page 8
St Andrews Pre-School Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
St Andrews Pre-School Limited is a company limited by guarantee, incorporated in England & Wales, registered number 08513062 and registered charity number 1153833 . The registered office is .
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. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources

Income Recognition of income | Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related expenditure | Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
Donations and legacies | Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on donations and gifts | Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.
Donated services and facilities | These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help | The value of any volunteer help received is not included in the accounts.
Investment income | This is included in the accounts when receivable.
Gains/(losses) on revaluation of fixed assets Gains/(losses) on investment assets | This includes any gain or loss resulting from revaluing investments to market value at the end of the year. This includes any gain or loss on the sale of investments.

2.4. Resources Expended
Expenditure

Recognition of expenditure | Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on raising funds | These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
Expenditure on charitable activities | These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable | All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs | These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure | These are support costs not allocated to a particular activity.

Page 8
Page 9
St Andrews Pre-School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.5. 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.
2.6. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 111 | 56

4. Income from Other Trading Activities

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| £ | £
Fundraising events | 978 | 2,314

5. Investment Income

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Interest from investments | 1,142 | 883

6. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 7 ) | Total
| £ | £ | £
Raising funds | 946 | - | 946
Provision of pre-school facilities and activities | 12,830 | 207,624 | 220,454
| 13,776 | 207,624 | 221,400

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 7 ) | Total
| £ | £ | £
Raising funds | 1,766 | - | 1,766
Provision of pre-school facilities and activities | 12,233 | 177,778 | 190,011
| 13,999 | 177,778 | 191,777

Page 9
Page 10
St Andrews Pre-School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Support Costs

| 2025
--- | ---
| Provision of pre-school facilities and activities
| £
Employee costs | 179,996
Premises expenses | 13,575
General administration | 10,815
Governance costs | 3,238
| 207,624

| 2024
--- | ---
| Provision of pre-school facilities and activities
| £
Employee costs | 156,813
Premises expenses | 13,634
General administration | 4,649
Governance costs | 2,682
| 177,778

8. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 3,238 |  | 2,682

9. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 170,887 |  | 149,041
Social security costs | 5,119 |  | 1,741
Other pension costs | 3,257 |  | 2,319
| 179,263 |  | 153,101

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. Average Number of Employees
Average number of employees during the year was: 11 (2024: 11)
11 11
Page 10
Page 11
St Andrews Pre-School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
11. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | (10 ) |  | 329
Other debtors | 1,264 |  | 701
| 1,254 |  | 1,030

12. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 778 |  | 136
Bank loans and overdrafts | 1,738 |  | 1,129
Other creditors | 1,549 |  | 444
Taxation and social security | 1,251 |  | 2,279
Accruals and deferred income | 10,757 |  | 25,829
| 16,073 |  | 29,817

13. Loans
An analysis of the maturity of loans is given below:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 1,738 |  | 1,129

14. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £3,257 (2024: £2,319).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
15. Movement in Funds

| As at 1 September 2024 | Income | Expenditure | As at 31 August 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 38,591 | 230,866 | (223,413 ) | 46,044
Total funds | 38,591 | 230,866 | (223,413 ) | 46,044

Page 11
Page 12
St Andrews Pre-School Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

| As at 1 September 2023 | Income | Expenditure | As at 31 August 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 32,475 | 200,803 | (194,687 ) | 38,591
Total funds | 32,475 | 200,803 | (194,687 ) | 38,591

16. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

| 2025 | 2024
--- | --- | ---
| £ | £

17. Related Party Disclosures
18. 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.
Page 12
Page 13
St Andrews Pre-School Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 August 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 111 | 56
| 111 | 56
Charitable Activities:
Provision of pre-school facilities and activities
Income from charitable activities | 228,635 | 197,550
| 228,635 | 197,550
Other trading activities
Fundraising events | 978 | 2,314
| 978 | 2,314
Investments
Interest from other current asset investments - unlisted | 1,142 | 883
| 1,142 | 883
| 230,866 | 200,803
EXPENDITURE ON:
Raising funds
Raising Funds | (946) | (1,766)
| (946) | (1,766)
Charitable Activities:
Provision of pre-school facilities and activities
Charitable activities | (12,955) | (12,108)
Bank interest payable | 125 | (125)
Wages and salaries | (170,887) | (149,041)
Employers NI | (5,119) | (1,741)
Employers pensions - defined contributions scheme | (3,257) | (2,319)
Staff training | (563) | (698)
Staff welfare | (170) | (2,942)
Travel expenses | - | (72)
Rent | (3,669) | (8,924)
Light and heat | (4,521) | -
Repairs and maintenance | (3,961) | (3,426)
Premises insurance | (1,424) | (1,284)
Vehicle running costs | (2,500) | -
Computer software, consumables and maintenance | (881) | (1,234)
Printing, postage and stationery | (2,582) | (1,121)
Telecommunications and data costs | (1,356) | (1,160)

...CONTINUED
Page 13
Page 14
St Andrews Pre-School Limited
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 August 2025

Subscriptions | (3,196) | (846)
Bank charges | (300) | (288)
Independent examiner's fees | (3,238) | (2,682)
| (220,454) | (190,011)
Other
Grant Expenditure | (2,013) | (1,113)
Elkan Grant Expenditure | - | (1,797)
| (2,013) | (2,910)
| (223,413) | (194,687)
NET INCOME | 7,453 | 6,116
--- | --- | ---

Page 14