Charity Registration No. 1020844
Company Registratlon No. 06355391 (England and Wales)
COPDOCK & WASHBROOK PRESCHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

COPDOCK & WASHBROOK PRESCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs L Butters
Mrs T Deakin
Mrs A Wilden
Secretary
Mrs T Deakin
Charlty number
1020844
Company number
06355391
Principal address
Pheasant Rise
Copdock
Ipswich
Suffolk
IP8 3LF
Regist•r8d office
Pheasant Rise
Copdo
Ipswich
Suffolk
IP8 3LF

COPDOCK & WASHBROOK PRESCHOOL
CONTENTS
Page
Trustee5 report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-12

COPDOCK & WASHBROOK PRESCHOOL
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their report and financial statements for the year ended 31 August 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to
the financial statements and comply with the charity's [governing document]. the Companies Act 2006 and
"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)° {as amended for accountinq periods cornmencinq from 1 January 2016)
Objectives and activities
The charity's objects are to provide a rich nurturing environment for young children to grow, develop and
reach their full potential. We aim to provide care and education for all children.
The charty provides preschool education for 2 to 5 year olds and wrap around care for school aged children.
We aim to support families by providing a safe, enjoyable and attractive place to send their children whilst
they are at work.
The truslees have paid due regard to guidance issued by the Charity Commission in deciding what activities
the charity should undertake.
The setting provides a range of activities which include parenls and friends. These offer fund raising
opportunities for the setting and also allow us to raise money to support other good causes. helping children
to understand about other children's lives.
Achievements and performance
This year. as always we have supported many children and families. Providing a safe. nurturing environment
where young children can learn and thrive together. Skills, such as getting along with each other, tolerance
of olhers and turn taking. learnt at Preschool will help children throughout their lives.
We celebrated these achievements with children and their families at our Leavers Presentation in July.
We have been updating our garden area, with work on the boundary hedging and trees. This alongside
previous safety surfacing and learning areas has greatly improved the outdoor learning environment.
Improvements have been made to the kitchen area and in July 2024 we received a 5 Star Food Safety Rating
from Babergh District Council.

COPDOCK & WASHBROOK PRESCHOOL
TRUSTEES REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 AUGUST 2024
Flnan¢lal revlew
Nurnbers of Children attending both Ihe Preschool and wrap around care have incre8sed this year, leading
lo an increase in income, More children al the Preschool has greatly increased income from Funded Early
Educalion. Slaffing costs have also reduced. However, Ihere has been a significant rise in the cost of
resources and food. Fees were increased in September 2024.
We have received a qrant from Copdock Beer Festival towards the purchase of our new white qoods.
The Cornmittee held several events for fun(Jraising throughout the year from a not very well attended
Christmas Pop up Shoppinglcheese and Wine night to a Teddy Beais, Picnic and stall at the School Fete.
Structure, 9ovgrnance and management
The Gharity is a company limited by guarantee governed by its memorandum and arbcles of association
dated 29 Augusl 2007. It is registered as a charity with Ihe Charity Commission.
The truslees. who are also Ihe directors for Ihe purpose of company law. and who served during the year
and up io the date of signature of the financial statements were:
Mrs L Butters
Mrs T Deakin
Mrs A Wilden
None of the trustees has any beneficial Inlerest In the company. All of the Iwstees are members of the
company and guarantee lo contribute £1 in the event of a winding up.
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that syslems
are in place to mitigate exposure to the major risks.
The tnjstees report was approved by the Board of Trustees.
T A Deakln
Trusiee
Dated..

COPDOCK & WASHBROOK PRESCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF COPDOCK & WASHBROOK PRESCHOOL
I report to the trustees on my examination of the financial statements of Copdock & Washbrook Preschool
(the charity) lor the year ended 31 August 2024.
Responslbllltle8 and b?sls of report
As the trustees of the charity (and also its directors for Ihe purposes of company lawl you are responsible
lor the preparation of the financial statements in accord3nce with the requirements of the Companies Act
20061Ihe 2006 Acll.
Having satisfied myself that the finan¢ial slatements ofthe charity are not required lo be audited under Part
16 01 the 2006 Act and are eligible for independenl examination, I report in respect of my exarninalion of
the charity's financial statements carried oul under seclion 145 ofthe Charities Act 2011 Ilhe 2011 Act) In
carryin9 oul my examination I have followed all the appltcable Directions given by the Charity Commission
4Jnder section 145(51{b) of the 2011 Acl.
lfjdep,pn4ent examlnerfs statement
I have corripleled my examination. I confirm thal no matters have come to my attention In connection with
the examinalion giving me cause to believe thai in any material respect:
a¢couniing records were not kept in respect of the charity as required by section 386 of the 2006 Acl;
or
the financial statements do not accord wilh ihose iecords,. or
the financial slalemenls do not comply with the accounting requirements of section 396 of the 2006
Act olher than any requirement thal the accounts give a true and fair view which is not a matter
¢onsrdered as part of an independent examination; or
th¢ finpnGial statements have not been prepared in accordance with the methods and principles of the
S.laie.pent of Recommended Practice for accounting and reporting by charities applicable lo charities
prpEi?ring th8ir accounts in accordance with the Finan¢RI Reporting Standard applicable in the UK
andRepublic of Ireland IFRS 102).
I have no ¢oncems and have come across no other matters in connection with the exarnination to which
attention should be drawn in this report in order io enable a proper understanding Df the financial
statements to be reached.
14 /lAq 702

COPDOCK & WASHBROOK PRESCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Unrestricted
funds
2024
Total
2023
Notes
Income from:
Charitable activities
Grants
Fees Received
After school fees
Out of school fees
Breakfast club fees
Other trading activities
Investments
80,706
10.419
17,104
4,643
5,505
740
40.606
12,805
14,335
5.003
3,526
1,683
Total income
119.116
77.958
Ex endlturo on:
Charitable activities
101,626
95.606
Net income for the yearl
Net movement In funds
17.489
(17,648)
Fund balances at 1 September 2023
59,052
83.286
Fund balan￿8 at 31 August 2024
76,773
59,052
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

COPDOCK & WASHBROOK PRESCHOOL
BALANCE SHEET
AS AT31 AUGUST2024
2024
2023
Notes
Flxed assets
Tangible assets
Current assets
Debiors
Cash at bank and in hand
7,075
7,908
11
76,773
59,052
76.773
59.052
Credltors: amounts falllng due
wlthln one yoar
12
(720)
(1321)
Net current assets
83,128
65.639
Total assets less current Ilablllties
83,128
65.639
Income funds
Unrestricted funds
83,128
65.639
83,128
65.639
The company Is entitled to Ihe exemption from Ihe audit requirement contained in section 477 of the Companies
Acl 20Q6, for the year ended 31 August 2024. No member ol the company has deposited a nots'ce. pursuant to
section 476, requiring an audit of these financial statements.
The trustees acknowledge their responsibilitles for ensurin9 that the charity keeps accounting records which
comply with seclion 386 of the Act and for preparing financial statements which give a true and fair view of the
stste of affairs of the company as al the end of the financial year and of its incoming resources and application
of resources, including its income and expendbture, for the financial year in accordance wilh the requirements
of sections 394 and 395 and which othe￿iSe comply with the requiremenls of Ihe Companies Acl 2006 relating
to fjnanctal statements, so far as applicable to the company.
These financial statements have been prepared in accordance wilh the provisions applicable to companies
subject to the small companies regime.
The accounts were approved by the Trustees on . ..i..g...M.:4 Y..J
Mrs L Butters
Trustee
Mrs T Deakln
Trustee
Company Reglstratlon No. 06356391

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policles
Charity informatlon
Copdock & Washbrook Preschool is a private company limited by guarantee incorporated in England and
Wales. The registered office is Pheasant Rise. Copdock, Ipswich, Suffolk, IP8 3LF.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with the charity's Igoverning document]. the
Companies Act 2006 and "Accounting and Reporting by Charities". Statement of Recommended Practi
applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard
applicable in the UK and Republic of Ireland {FRS 102)° (as amended for accounting periods commencing
from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to DreDare a Statement of Cash Flows.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial ststements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. modified to include the
revaluation of freehold properties and to include investment properties and certain financial instruments
at fair value. The principal accounting policies adopted are set out below.
1.2 Golng concern
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has
adequate resources to 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
Unrestricted funds are available for use at the discretion of Ihe trustees in furtherance of their charitable
objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes
and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by
the charity.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have
been met, 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
notified of the donation, unless performance Conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
Turnover is measured at the fair value of the consideration re￿iVed or receivable and represents
amounts receivab18 for goods and services provided in the normal course of business, net of discounts.
VAT and other sales related taxes.

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting pollcles
1.5 Resources expended
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third
party. it is probable that settlemenl will be required and the amount of the obligation can be measured
reliably.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net
of deprecialion and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over
their useful lives on the following bases:
Plant and equipment
250A reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference betw￿en the sale
proceeds and the carrying value of the asset, and is recognised in net incomel(expenditure} for the year.
1.7 lrnpaimient of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to detennine
whether there is any indication that those assets have suffered an impairment loss, If any such indication
exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss {rf any).
Recoverable amount is the higher of fair value less Gosts to sell and value in use. In assessing value in
use, the estimated future cash flov￿ are discounted lo their present value using a pre-tax discount rate
that reflects current market assessments of the time value of money and the risks specific to the asset for
which the estimates of future cash flov￿ have not been adjusted.
If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount
of the asset is reduced to Its recoverable amount. An impairment loss is recognised immediaiely in
incomel(expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case
the impairment loss is treated as a revaluation decrease.
Recognised impairment losses are reversed if, and only rf. the reasons for the impaiment loss have
ceased to apply. Where an impairment loss subsequently reverses. the carrying amounl of the asset is
increased to the revised estimate of its recoverable amount. but so that the increased carrying amount
d￿S 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 impaimienl10ss is recognised immediately. unless
the relevant asset is carried in at a revalued amount, in which case the reversal of the impairment loss is
treated as a revaluation increase.
1.8 Cash and cash equlvalents
Cash and cash equivalenls include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are
shown wrthin borrowings in current liabilities.

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Accounting policios
1.9 Financlal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements. when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on
a net basis or to realise the asset and settle the liabilitv simultsneouslv.
Bas1¢ flnanclal assets
Basic 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 the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a Market rate of interest.
Financial assets classified as receivable within one year are not amortised.
Baslc financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the
present value of the future payments discounted at a market rate of interest. Financial liabilities classified
as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been aGquired 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-current liabilities. Trade creditors are recognised initially
at transaction Drice and subseauentlv measured at amortised CDSt tjsino the effective interest method.
D•recognition of financial Ilablllties
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged
or cancelled.
1.10 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.
Tennination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
1.11 Rotlrement b•n6flts
Payments to defined Gontribution retirement benefit schemes are charged as an expense as they fall due.

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and
other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both Current and future
Deriods.
Other trading activities
Unrestricted
funds
Total
2024
2023
Fundraising events
Trading activity income: other
740
1683
Other trading activities
740
1683
Investments
Unrostrlcted
lunds
Total
2024
2023
Interest receivable

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Charitable activities
2024
2023
Staff costs
Depreciation and impairment
Food & drink
Books & consumables
Repairs & maintenance
Outings
Rates, water light & heat
Telephone
Travel costs
Insurance
Postage & stationery
Course & registration fees
Cleaning
Sundries
Bad Debt Written Off
81.819
2.494
1,382
883
5,690
73.350
650
2.759
351
6,967
3.077
536
2512
411
1,701
2,261
829
1.318
2,872
3.742
579
324
101,626
94,886
Share of governance costs (see note 6)
101.626
94.886
Support costs
SupportGovemance
costs
¢osts
2024
2023
Data protection & domain name
Analysed between
Charitable activities
Trustees
None of the trustees {or any persons connected with them) received any remuneration or benefits from
the Gharity during the year.
10-

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
Employees
Number of employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Administration
Care staff
Employment costs
2024
2023
Wages and salaries
Other pension costs
79,065
2,754
72,339
1,800
81,819
74,139
There were no employees whose annual remuneration was £60.000 or more.
Tanglble fixed assets
Plant and equipment
Cost
At 1 September 2023
Additions
Disposals
10.092
1.661
At 31 August 2024
11.753
Depreciation and Impaimient
At 1 September 2023
Depreciation charged in the year
Eliminated in respect of disposals
2184
2494
At 31 August 2024
6.678
Carrying amount
At 31 August 2024
7.075
At 31 August 2023
7,908
11

COPDOCK & WASHBROOK PRESCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
10 Financlal instruments
2024
2023
Carrying amount of financlal assets
Debt instruments measured at amortised cost
Carrying amount of financial liabilities
Measured at amortised cost
11 Debtors
2024
2023
Amounts falling due wlthin one year:
Trade debtors
Prepayments and accrued income
12 Creditors: amounts falllng due within one year
2024
2023
Accruals and deferred income
720
1321
13 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
12-