Cliayily Rcgistralion Na. 1020844
Company Reglstratlon No. 06355391 IEngland and Wales)
COPDOCK & WASHBROOK PRESCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

COPDOCK & WASHBROOK PRESCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee$
Mrs L Butlers
Mrs T Deakin
Mrs A Wilden
Secretary
Mrs T Deakin
Charlty number
1020844
Company number
06355391
Princlpal address
Phe8sanl Rise
Copdock
Ipswich
Suffolk
IP8 3LF
Registered offlce
Pheasant Rise
Copdock
Ipswich
Suffolk
IP8 3LF

COPDOCK & WASHBROOK PRESCHOOL
CONTENTS
Page
Trustees report
Independent examiner's report
Slalemenl of financial activities
Balance sheet
Notes lo the financial stalemonls
6-12

COPDOCK & WASHBROOK PRESCHOOL
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST 2023
The trustees present their report 2nd financial statements lor the year ended 31 August 2023.
The financial slalemenls have been prepared in accordance with the accounting policies sel out in note 1
lo the financial slalements and comply with the charity's Igoverning documentl, the Companies Act 2006
and Accounting 2nd Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021" las amended lor accounlinq periods commencinq from 1 January 20161
Objectives and actlvities
The charity's objects are lo provlde a rich nurturing environment for young children lo grow. develop and
reach their lull polenlial. We aim to provide care and education for a51 children.
The charity provides preschool education lor 2 10 5 year olds and wrap around care for sehool aged
children.
We aim to support families by providing a safe, enjoyable and attractive place lo send their children whilst
th&v are al wc)rk.
The trustees have paid due regard lo guidance issued by the Charity Commission in deGiding what
activities the charity should undertake.
The selling provides a range of aclivilies which include parents and friends. These offer fund raising
opportunities for the selling and also allow us lo raise money lo support other good cause5, helping
children lo understand about other children's lives.
Achievements and performance
This year, as always we have supported many chilcsren 2nd families Providing a safe, nurturing
environment where they can learn, have fun and gel along with others. The skills learnt al Preschool will
help children throughout their lives.
We have supported children in their Iransilions lo new sellings, either starting at Primary school or sellling
al Preschool which is for many Children and families the first lime they have been away from home or
family members.
Our Preschool has been busy however actual number of Preschool children attending have been lower,
resulting in a lower income from funding.
Work has been completed on our new safoly surfacing around the climbing frame. This was an enormous
project. Removing old safely malting, preparing the area for the new surface and then re-landscaping the
garden. 11 has created a fantastic safe space for children of all ages lo use now and in the future.

COPDOCK & WASHBROOK PRESCHOOL
TRUSTEES REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST 2023
Financial review
This year we have again experienced a change in our income and expenditure. Income received from
grants, including funded chiSdren has decreased significantly. Rising costs and increased staff costs have
increased our outgoings. However we have spent money on updating the safely surfacing which has
imDacled on the loss.
It is the policy of the charity that unrestricted funds which have not beèn designated for a specific use
should be maintained al a level equivalent to between six and twelve month's expenditure. The trustees
considers that reseives al this level will ensure that, in the event of a significant drop in funding, they will be
able lo continue the charitv's current activities while consideration is aiven lo wavs in which additional funds
raised.
The tru51ees have assessed the major risks lo which the charity is exposed, and are satisfied that systems
are in place to mitigate exposure lo the major risks.
Our Committee worked hard lo organise fund raisinq events Ihrouqhoul the year. culminatino wllh a joint
structure, governance and management
The charity is a company limited by guarantee governed by ils memorandum and articles of association
dated 29 August 2007. 11 is registered as a charity with the Ch8rily Commission.
The Iruslees, who are also the directors for the purpose of company law, and who served during the year
and up lo the dale ol signature of the financial slalemenls were..
Mrs L Butlers
Mrs T Deakin
Mrs A Wilden
None of the trustees has any beneficial interest in the company. All of the trustees are members of the
ompany and guarantee to contribute £1 in the event of a winding up.
The trustees has assessed the major risks lo which the charity is exposec4. and are satisfied that systems
are in place lo miligale exposure lo the major risks.
The trustees report was approved by the Board ol TTUStees.
Mrs T A Deakin
Trustee
Dated..
i.z.l.8../.2¥

COPDOCK & WASHBROOK PRESCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF COPDOCK & WASHBROOK PRESCHOOL
I report lo the Iruslees on my examination of the financial $tatemenls of Copdock & Washbrook
Preschool Ilhe charity) for the year ended 31 August 2023.
Responsibilities and basis of report
As the Iruslees ol the charity land also ils directors for the purposes of company lawl you are responsible
for the preparation of the financial slalemenls in accordance with the requirements of the Companies Act
2006 (the 2006 Aotl.
Having satisfied myself that the financial slalemenls of the charity are not required lo be audited under
Part 16 of the 2008 Act and are eligible for independent examination. I report in respect ol my
examinalion of the charity's financial slalemenls carried out under se¢lion 145 of the Charities Act 2011
Ilhe 2011 Acll. In carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 1451511bl ol the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no mallers have come lo my attention in connection with
the examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the 20
Act., or
the financial slalemenls do not accord with those records., or
the financial slalemenls 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 maller
considered as part of an indepèndent examination.. or
the financial slalements have not been prepared in accordance with the methods and principles of
the Slalement ol Recommended Practice for accounting and reporting by charities applicable to
charities preparing their accounts in accordance with the Financial Reporling Standard applicable in
the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come across no other mallers in connection with the examination lo which
attention should be drawn in this report in order lo enable a proper understanding of the financial
slalemenls lo be reached.
Dated..

COPDOCK & WASHBROOK PRESCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2023
Unrestricted
funds
2023
Tol81
2022
Notes
Income from:
Chaiilable activities
Grants
Fees Received
After school fees
Out of school fees
Breakfast club fees
Other trading activilies
Investments
40,606
12.805
14.335
5003
3526
1683
57.586
4.890
7.826
4,145
1,500
409
Total income
77,958
76,35-1
Ex
enditure on:
Charitable activities
95,606
79,937
Net income for the yearl
Nèt movement In funds
117.6481
13.5811
Fund balances al 1 September 2022
83,286
86,867
Fund balances at 31 August 2023
59,052
83,286
The slalement of financial activities includes all gains and losses rècognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements lor an income and expenditure
account under the Companies Act 2006.

COPDOCK & WASHBROOK PRESCHOOL
BALANCE SHEET
AS A T31 AUGUST2023
2023
2022
Notes
Fixed assets
Tangible assets
Currgnt assets
Debtors
Cash al bank and in hand
7,908
1,920
11
59,052
81,967
59,052
81.967
Creditors: amounts falling due
within one year
12
113211
16001
Nel current assets
65,639
83.286
Total asset5 less current liabilitles
65,639
83,286
Income funds
Unrestricted funds
65,639
83.286
65,639
83,286
The company is entitled to the exemption from the audit requirement contained in section 477 of the
Companies Act 2006, for the year ended 31 Augu51 2023. No member ol the company has deposited a
nob'ce, pursuant to section 476. requiring an audit of these financial slalemenls.
The Iruslees acknowledge their responsibilities for ensuring that the ch8rily keeps accounting records which
comply with section 386 01 the Act and for preparing financial statemènts which give a true and fair view of
the slate of affairs of the company as al the end of the financial year and of its incoming resources and
application of resources, including ils income and expenditure, for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies
Act 2006 relalinq to financial slalemenls, so far as applicable lo the company.
These financial slalemenls have been prepared in accordance with the provisions applicable to companies
subject lo the small companies Tegime.
The accounts were approved by the Tru51ees on
Mrs L Butlers
Trustee
Mrs T Deakin
Trustee
Company Registratlon No. 06355391

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policles
Charity information
Copdock & Washbrook Preschool is a private company limited by guaranlee incorporated in England
and Wales. The registered olliGe is Pheasant Rise, Copdock, Ipswich, Sullolk, IP8 3LF.
1.1 Accounting conventlon
The financial slalements have been prepared in a¢Gordance with the charity's Igoverning documenti,
the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement ol Recomrllended
Practice applicable lo eharilies preparing their accounts in accordance with the Financial Reporting
Standard 8pplicable in the UK and Republic of Ireland IFRS 1021° las amended for accounting periods
commencing from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advan12ge of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not lo Drepare a Stslemenl of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial slalemenls are rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include
the revaluation ol freehold properties and lo include investment properties and certain financial
instruments al fair value. The principal accounting policies adopted are sel oul below.
1.2 Going concern
Al the lime of approving the accounts, the Iruslees have a reasonable expectation that the charity has
adequate resources lo continue In operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Charitable funds
Unreslricled funds are available for use at the discretion of the Iruslees in furtherance of their charitable
objectives unless the funds have been designated for other purposes.
Restricted funds are subject lo specific conditions by donors as lo how they may be used. The purposes
and uses of the reslricled funds are sel out in the notes to the financial slalemenls.
Endowment funds are subject lo specific conditions by donors that the capital must be maintained by
the charily.
1.4 Incoming resources
Income is recognised when the charily is legally enlilled lo il after any porlormance conditions have
been mel, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
nolilied of the donation, unless performance conditions require deferral of the amount Income t8X
recoverable In relation to donations received under Gift Aid or dèeds of covenant is recognised al the
time ol the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents
amounts receivable lor goods and services provided in the normal course of business, nel of discounts,
VAT and other sales related taxes.

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policigs
1.5 Resources gxpgnded
Expenditure is recognised once IFiere is a legal or conslruclive obligation lo make a payment lo a third
party. il is probable that selllemenl will be required and the amount of the obligation can be measured
reliably.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation. net
of dèpreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values
over their useful lives on the following bases..
Plant and equipment
259/0 reducing balance
The gain or Ios5 arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value ol the asset, and is recognised in net incomellexpendilurel for the year.
1.7 Impalrment of fixed as$ets
Al each reporting end dale. the charity reviews the carrying amounts of ils tangible assets to determine
whether there is any indiealion that those assets have suffered an impairment loss. If any such
indication exists, the recoverable amount of the asset 18 èslimaled in order lo determine the extent of
the impairment loss lif any).
Recoverable amount is the higher of fair value less costs lo sell and value in use. In assessing value in
use, the eslimaled future cash flows are discounted lo thèir present value using a pre-tax discount rate
that reflects current market assessments of the lime value of money and the risks specific to the asset
for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset is eslimaled lo be less than ils carrying amount, the carrying
amount of the a55el is reduced lo ils recoverable amount. An impairment loss is recognised immediately
in incomellexpendilure for the year, unless the relevant asset is carried at 8 revalued amount. in which
case the impairment loss is Irealed as a revaluation decrease.
Recognised impairment losses are reversed if, and only if. the reasons for the impairment loss have
ceased lo apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is
increased to the revised estimate of ils recoverable amount, bul $0 that the increased carrying amount
does not exceed the carrying amount that would have been determined had no impairment loss been
recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately,
unless the relevant asset Is earried in al a revalued amount, in which case the reversal ol the
imn>irmpntr Ineo io tro￿1•￿ rtsiJ211 12trinn
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-lerm liquid
investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Accountlng policies
1.9 Financial instruments
The charity has elected lo apply the provlsiuns of Seelion 11 'Basic Financial Inslrumenls, and Section
12 '01her Financial Instruments Issues, ol FRS 102 to all of ils financial inslrumenls.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo
the contractual provisions of the inslrumenl.
Financial assets and liabilities are oflsel, with the nel amounts presented in the financial slalemenls,
when there is a legally enforceable right lo sel off the recognised amounts and there is an intention to
sellle on a nel basis Dr lo realise the asset and sellle the liabililv simultaneouslv.
Basic financial assets
Ba5iG financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using tho
effective interest method unless the arrangement conslilules a financing transaction, where the
Iransaclion is measured al the present value ol the future receipts discounted at a market rale ol
interest. Financial assets classified as recewable within one year are not amortised.
Basic financial Ilablllties
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price
unless the arrangement conslilules a financing Iransaclion, where the debt in51rumenl Is measured al
the present value of the lulure payments discounted al a market rale of inlereal Financial li8bililies
classified as payable within one year are not amortised.
Debt instruments are subsequently carried al amortlsed cost, using the ellective interest rate method.
Trade creditors are obligations to pay for goods or services that have been a¢quired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less, If not, they are presented as non-currenl liabilities. Trade creditors are
recoanised initiallv al transaction Drice and subseouenllv measured al amortised cost usino the effective
Derecognltlon of financial liabllitles
Financial liabilities arè derecognised when the charity's contractual obligations expire or are discharged
or cancelled.
1.10 Employee benefits
The cost ol any unused holiday enlitlemenl is recognised ir) the period in which the employee's servlces
are received.
Tèrmination benefits are recognised immediately ag an expense when the charity is demonstrably
commilled lo lerminale the employment of an employee or to provide lemiinalion benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense a5 they fall

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Critical a¢¢ounting estimates and judgements
In the applicalion of the charity's accounting policies, the trustees are required to make judgÈmenls.
estimates and assumptions about Ihe carrying amount of assets and liabilities that are not readily
apparent from other sources. The eslimales and associated assumptions are based on historical
experience and other factors that are considered lo be relevant. Actual results may differ from these
eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounllng
eslimales are recognised in the period in which the estimate is revised where the fevision affects only
that period, or in the period of the revision and future oeriods where the revision affects both current and
Other trading aetlvltles
Unrestricted
funds
Total
2023
2022
Fundraising events
Trading aclivily income.. other
1683
409
Other Iiading activities
1683
409
Investments
Unrestricted
funds
Total
2023
2022
Interest receivable

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2023
Charitable a¢tivitie$
2023
2022
staff costs
Depreciation and impairment
Food & drink
Books & consumables
Repairs & maintenance
Outings
Rates, water light & heal
Telephone
Travel costs
Insurance
Postage & slalionery
Course & registration lees
Cleaning
Sundries
Bad Debt Wrillen Off
73,350
650
2759
351
6967
66,595
767
1,147
198
2,592
2511
411
1701
2261
1,718
365
637
1930
172
3.326
311
3742
579
324
94,886
79,757
Share of governance costs (see note 61
180
94,886
79,93'1
Support costs
SupportGovernance
costs
costs
2023
2022
Data protection 8 éomain name
180
180
Analysed between
Charitable activities
Trustees
None of the Iruslees lor any persons connected with them) received any remuneration or benefits from
the charity during the year.
10-

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST2023
Employees
Number of employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Adminislratioi)
Care staff
Employment Costs
2023
2022
Wages and salaries
Other pension costs
72.339
1800
64,506
504
74,139
65,008
Thère were no employees whose annual remuneration wa5 £80,000 or more.
Tangiblg fixed assets
Plant and equlpment
Cost
Al 1 September 2022
Additions
Disposals
3,454
6,638
At 31 August 2023
10,092
Depreciatlon and impairment
At 1 September 2022
Depreciation charged in the year
Eliminated in respect of disposals
1534
650
Al 31 Augus12022
2,184
Carrying amount
Al 31 August 2023
7,908
Al 31 August 2022
1,920
11

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
10 Flnancial instruments
2023
2022
Carrying amount of financlal assets
Debt instruments measured at amortised cost
Carrying amount of financial Ilabilltles
Me2sured al amortised cost
11 Debtors
2023
2022
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
12 Credltors: amounts falling due withln one year
2023
2022
Accruals and deferred income
1321
600
13 Related party transactions
There were no disclosable related party Iran5aclions during the year12023- none).
12