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Buildingfor the Future
RegisteredCharity Number: 1020931
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Beeding & Bramber Preschool Playgroup Charity Number : 1020931 Beeding & Bramber Village Hall High Street Upper Beeding West Sussex BN443WN
Trustees: Sophie Tierney Liam Tierney Alice Preston Yolande Mann Samantha Waller Rosanna Batchelor Charlotte Keith Charlotte Kirby Dom Wlourr ew Hollie Bean
The aims of Beeding & Bramber Preschool Playgroup are to enhance the development and education of the children under school age by encouraging parents to understand and provide the needs of their children through community groups and by offering appropriate play , education and care facilities.
The charity's activities further the public benefit by supporting the needs of children and families and promoting the importance of voluntary community involvement in childcare. The charity's beneficiaries are the children and families who access our own services and also those of our members. The charity supports central and local government initiatives and provides support to parents to engage in there children’s learning at home, providing a range of benefits and services for families.
We have an annual AGM where the trustees for the year are proposed and accepted.
The trustees have given due regard to the guidance issued by the charity commission on the public benefit principles and have reviewed all activities and plans outlined in this report to ensure that they comply with those principle. The trustees set objectives based on their assessment of the childcare public need and support needs of those caring for and working with young children and their families. We are structured in the form of a supervisor and 5 other members of staff, we have a further 2 emergency bank staff. The preschool is managed by a voluntary committee of trustees. In order to recruit new trustees we advertise through out the year , sending out emails to the parents & guardians of those attending. We also display posters on the notice board throughout the year, asking for people to join our committee and become trustees. Trustees also attend all fundraising events and talk with parents/guardians and inform them of the work they carry out as trustees.
The trustee's main objectives throughout the year are to keep the preschool running safely & also cost effectively. Therefore through out the year the trustees focus on fundraising, raising vital funds for the preschool and allowing them to buy/replace equipment and learning resources throughout the school year.
We successfully managed to raise over £2000 by carrying out a number of fundraisers including , Easter eggs hunts, Halloween party, glitter tattoo stalls jteddy bears picnic and a new and very popular teddy bear walk. Not only did this help us raise such a large amount of money, it also meant that the public could join in with some of these events , allowing past, present and children waiting to join preschool to attend. We have also applied for a number of different local grants from supermarkets and other businesses which we are waiting to hear from.
_S Sophie Tierney (chairperson)
## **Beeding and Bramber PreSchool Playgroup**
Charity Number 1020931 (England and Wales)
Report and Financial Statements for the year ended 31 August 2024
Shore Accounting Ltd Financial Accountants Broadway Court, Brighton Road Lancing West Sussex
Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) for the year ended 31 August 2024
## **Table of Contents**
|**Content**|**Page**||
|---|---|---|
|Report of the Trustees||3|
|Independent Examiner's Report||5|
|Statement of Financial Activities||6|
|including Income and Expenditure account|||
|Balance Sheet||7|
|Notes to the Financial Statements||8|
Page 2
Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) for the year ended 31 August 2024
## **Trustees' Report**
The Trustees present their report and accounts for the year ended 31 August 2024.
## **Charity details**
Beeding & Bramber Preschool Playgroup Charity Number : 1020931 Beeding & Bramber Village Hall High Street Upper Beeding West Sussex BN44 3WN
## **Charity Trustees**
Sophie Tierney Liam Tierney Alice Preston Yolande Mann Sussanah Botting Rosanna Batchelor Jess Bean Charlotte Keith Charlotte Kirby Dom Warren Hollie Bean Harry Preston
Page 3
Beeding and Bramber Preschool Playgroup
Charity Number 1020931 (England and Wales)
for the year ended 31 August 2024
Independent Examlner's Report to the Trustees
I report to the Trustees on my examination of the accounts of Beeding and Bramber Preschool Playgroup
for the year ended 31 August 2024.
Responslbllltles and basls of report
As the charlty's Trustees you are responslble for the preparation of the accounts in accordance with the
requirements of the Charltles Art 20111'the 2011 Att'}.
Havlng satlsfied myself that the accounts of the Charity are not required to be audited under Part 16 of the
2011 Act and are eligible for independent examination, in carrying Out my examination I have followed all
applicable Directions given by the Charlty Commission under section 145{51{b) of the 2011 Act.
Independent examlner's Statement
I have completed my examination. I confirm that no material rnatter5 have come to my attention in
connection wlth the examination gNlng me cause to believe that In any material respect:
l. accountlng records were not kept in respect of the Trust as required by section 130 of the Act or
2. the accounts do not accord wlth those records or
3. the accounts do not comply wlth the appllcable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a °true and fair vlew. whlch is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn In ths report in order to enable a proper understanding of the accounts to be
reached.
R Anscombe
Fellow of the Instttute of Financlal Accountants IFFAI
Shore Accounting Ltd
Broadway Court, Brighton Road
Lancing, West Sussex
Date
£oZ
Page 4
Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) for the year ended 31 August 2024
## **Statement of Financial Activities**
|**Note**||**Unrestricted**|**Restricted**|**Total**|**2023**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|**Incoming resources**|2|||||
|**Income from:**|3|||||
|Donations and legacies||25|-|25|-|
|Charitable activities||113,754||113,754|104,023|
|Other trading activities||2,313||2,313|1,714|
|Investments||1,487||1,487|566|
|Other||-|-|-|-|
|**Total**||**117,579**|**-**|**117,579**|**106,303**|
|**Resources expended**||||||
|**Expenditure on:**|4|||||
|Raising funds||290||290|199|
|Charitable activities||111,734||111,734|108,630|
|Governance costs||924||924|924|
|**Total**||**112,948**|**-**|**112,948**|**109,753**|
|**Net incoming (outgoing) resources**||**4,631**|**-**|**4,631**|**3,450**
**-**|
|**Reconciliation of funds**|9|||||
|Fund balance brought forward||67,033|-|67,033|70,483|
|Excess of income over expenditure||4,631|-|4,631|3,450
-|
|**Fund balance carried forward**||**71,664**|**-**|**71,664**|**67,033**|
|||||||
Page 5
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) for the year ended 31 August 2024
## **Notes to the Financial Statements**
## 1 **Basis of preparation**
## 1.1 **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014;
and the Charities Act 2011.
The accounts are prepared using the accrual basis.
## 1.2 **Going concern**
The accounts are prepared on the basis that the Charity is a going concern.
## 1.3 **Changes of accounting policy**
There have been no changes of accounting policy. The accounts present a true and fair view and the accounting policies adopted are those outlined in these notes.
## 1.4 **Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period.
## 1.5 **Material prior year errors**
No material prior year errors have been identified in the reporting period.
## 2 **Income Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources; and the monetary value can be measured with sufficient reliability.
## **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Page 7
Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales)
for the year ended 31 August 2024
## **Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
## **Interest income**
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
## **Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## **3 Analysis of income**
|**Incoming resources**
**Income and endowments from:**
Gifts and donations
Charitable activities
Government funded fees
Unfunded fees
Other trading activities
55th anniversary party
Pumpkin ball
Egg hunt
Summer fete
Summer teddy walk
Teddy bear picnic
Christmas Event
Commissions
Investments
Interest Received
Other
**Total**|**Unrestricted**
**Restricted**
**Total**
**2023**
**£**
**£**
**£**
**£**
25
-
25
-
95,535
-
95,535
83,875
18,218
-
18,218
20,148
-
-
572
1,141
-
1,141
650
295
-
295
135
146
-
146
177
260
-
260
-
100
-
100
-
288
-
288
-
84
-
84
180
1,487
-
1,487
566
-
-
-
-
**117,579**
**-**
**117,579**
**106,303**|
|---|---|
Page 8
Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) for the year ended 31 August 2024
## **4 Analysis of expenditure**
|**Resources expended**
**Expenditure on:**
Raising funds
55th anniversary party
Pumpkin ball
Egg hunt
Summer fete
Summer teddy walk
Teddy bear picnic
Christmas Event
Charitable
activities
Recruitment Costs
Staff costs
Staff training
Staff gifts
Staff refreshments
Uniforms
Payroll processing
Rent and property costs
Insurance
Toys and resources
Children's visits
Childrens' refreshments
Expensed equipment
Presents for children
Licences and permits
DBS checks
Stationery and office costs
IT and software
Bank fees
Sundry
Website expenses
Governance costs
Independent examination
**l**|**Unrestricted**
**Restricted**
**Total**
**2023**
**£**
**£**
**£**
**£**
-
-
150
150
-
150
-
-
-
-
15
-
15
49
-
-
-
-
-
-
125
-
125
-
30
-
30
-
93,290
-
93,290
91,595
1,021
-
1,021
783
383
-
383
383
92
-
92
62
216
-
216
352
561
-
561
519
12,289
-
12,289
11,306
842
-
842
777
1,165
-
1,165
1,137
40
-
40
-
788
-
788
794
-
-
-
174
121
-
121
76
50
-
50
50
162
-
162
-
277
-
277
242
322
-
322
301
64
-
64
59
-
-
-
-
20
-
20
20
924
-
924
924
**112,948**
**-**
**112,948**
**109,753**|
|---|---|
**Total**
Page 9
Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales)
for the year ended 31 August 2024
## **5 Fees for examination of the accounts**
|Independent examiners' fees
Other fees paid to the independent examiner: payroll processing
**Total**|**2024**
**2023**
**£**
**£**
924
924
561
519
**1,485**
**1,443**|
|---|---|
## 6 **Trustees**
None of the trustees, or any persons connected with them, received any remuneration during the year, and none were reimbursed for any expenses, other than those incurred as agents for the charity
## **7 Paid employees**
|Salaries and wages
Employer's national insruance
Pensions costs (defined contribution scheme)
Employee gifts
**Total**|**2024**
**2023**
**£**
**£**
84,885
84,404
-
-
1,600
1,443
383
383
**86,868**
**86,230**|
|---|---|
The average number of employees during the year was 9 (2023: 9).
No employee earned in excess of £60,000 (2023: 0).
## **8 Creditors and accruals**
## **8.1 Analysis of creditors**
|Deferred income
Payroll liabilities
Accruals
**Total**|**2024**
**2023**
**£**
**£**
26,370
16,779
549
479
924
924
**27,844**
**18,182**|
|---|---|
Page 10
Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales)
for the year ended 31 August 2024
## **8.2 Deferred income**
The deferred income relates to Government and Unfunded fees received during the year in advance of
## **Movement in deferred income account**
|Balance at the start of the reporting period
Amounts added
Amount released
**Balance at the end of the accounting period**
**9**
**Cash at bank and in hand**
Bank accounts
Cash in hand
**Total**
**10**
**Charity funds**
**Balance b/f**
**Income**
Unrestricted fund
67,037
117,579|**2024**
**2023**
**£**
**£**
16,779
8,377
26,370
16,779
16,779
8,377
**26,370**
**16,779**
**2024**
**2023**
**£**
**£**
98,970
85,193
34
26
**99,004**
**85,219**
**Expenditure**
**Balance c/f**
112,948
71,668|
|---|---|
There are no restricted funds.
## **11 Control**
The Charity is controlled by the Trustees
Page 11
Beeding and Bramber Preschool Playgroup
Charity Number 1020931 (England and Wales)
for the year ended 31 August 2024
Independent Examlner's Report to the Trustees
I report to the Trustees on my examination of the accounts of Beeding and Bramber Preschool Playgroup
for the year ended 31 August 2024.
Responslbllltles and basls of report
As the charlty's Trustees you are responslble for the preparation of the accounts in accordance with the
requirements of the Charltles Art 20111'the 2011 Att'}.
Havlng satlsfied myself that the accounts of the Charity are not required to be audited under Part 16 of the
2011 Act and are eligible for independent examination, in carrying Out my examination I have followed all
applicable Directions given by the Charlty Commission under section 145{51{b) of the 2011 Act.
Independent examlner's Statement
I have completed my examination. I confirm that no material rnatter5 have come to my attention in
connection wlth the examination gNlng me cause to believe that In any material respect:
l. accountlng records were not kept in respect of the Trust as required by section 130 of the Act or
2. the accounts do not accord wlth those records or
3. the accounts do not comply wlth the appllcable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a °true and fair vlew. whlch is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn In ths report in order to enable a proper understanding of the accounts to be
reached.
R Anscombe
Fellow of the Instttute of Financlal Accountants IFFAI
Shore Accounting Ltd
Broadway Court, Brighton Road
Lancing, West Sussex
Date
£oZ
Page 4