Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
Beeding and Bramber PreSchool Playgroup
Charity Number 1020931 (England and Wales)
Report and Financial Statements for the year ended 31 August 2025
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
Table of Contents
| Content | Page |
|---|---|
| Report of the Trustees | 4 |
| Independent Examiner’s Report | 5 |
| Statement Of Financial Actvites including income and expenditure account | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8-11 |
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
Charity Information
Charity Details
Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Beeding and Bramber Village Hall High Street Upper Beeding West Sussex BN44 3WN
Trustees Sophie Tierney Liam Tierney Alice Preston Yolande Mann Rosanna Batchelor Charlotte Keith Charlotte Kirby Dominic Warren Harry Preston
Independent Examiner Karen Grice FCA Chartered Accountant Fouetté Accountancy Solutions Limited 82a Selby Lane Keyworth Nottingham NG12 5AJ
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
Trustees’ Report
The Trustees present their report and accounts for the year ended 31 August 2025.
Objectives and Aims
The aims of Beeding and Bramber Preschool Playgroup is 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 both community groups & by offering play, education and care facilities.
The charity’s activities further the public benefit by supporting the needs of children and families & promoting the importance of voluntary community involvement in children. Our charity's beneficiaries are the children and families who access our services and also those of our members. The charity supports central and oxalis government initiatives and provides support to parents to engage in their child's learning at home , providing a range of benefits and services.
We have an AGM yearly where the trustees 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 all reviewed all activities and plans outlined in the report to ensure they comply with those principles. The trustees set objectives based on there assessment of the childcare public need and support needs of those caring for and working with young children and their families.
Structure
We are structured in the form of a supervisor and 5 other members of staff, we have a further 3 emergency bank staff members . The preschool is managed by a voluntary committee of trustees. In order to recruit new trustees we advertise throughout the year, asking for members 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 have to carry out as trustees.
Achievement and Performance
The trustees main objectives throughout the year are to keep the preschool running safely and also cost effectively. To ensure this , the trustees carry out multiple fundraising events, these raise vital funds , allowing the preschool to replenish toys and equipment as and when they need to.
We have successfully managed to raise around £1000 by carrying out a pumpkin party , Easter egg hunt, summer picnic and a Xmas raffle. We have also applied for numerous grants throughout the year.
Sophie Tierney
Chairperson
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
Independent Examiners Report to the Trustees
I report to the Trustees on my examination of the accounts for the year ended 31 August 2025.
Respective responsibilities of trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. The charity’s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 and that an independent examination is required.
It is my responsibility to:
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Examine the accounts under section 145 of the Charities Act
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Follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act; and
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State whether particular matters have come to my attention.
Basis of the independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation from you as trustees
concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention, which gives me reasonable cause to believe that, in any material respect, the requirements:
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To keep accounting records in accordance with Section 130 of the Charities Act; and
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To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K Grice FCA Fouette Accountancy Solutions Limited 82A Selby Lane, Nottingham, NG12 5AJ
Date: 24 June 2026
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
Statement Of Financial Activities
| Note Incoming Resources Income from: 2 Donatons and legacies Charitable actvites Other trading actvites Investments Total Resources expended Expenditure on: 3 Raising funds Charitable actvites Governance costs Total Net incoming/(outgoing) resources Reconciliaton of funds 9 Fund balance brought forward Excess of income over expenditure Fund balance carried forward |
Unrestricted Restricted 2025 2024 £ £ £ £ - - - 25 120,325 - 120,325 113,754 994 - 994 2,313 1,634 - 1,634 1,487 |
|---|---|
| 122,953 - 122,953 117,579 |
|
| 150 - 150 290 120,794 - 120,794 111,734 795 - 795 924 |
|
| 121,739 - 121,739 112,948 |
|
| 1,214 - 1,214 4,631 |
|
| 71,666 - 71,666 67,035 1,214 - 1,214 4,631 |
|
| 72,880 - 72,880 71,666 |
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
Balance Sheet as at 31 August 2025
| Note Fixed Assets Current Assets Cash at bank and in hand 8 Accounts receivable Creditors: falling due within one year 7 Total assets less current liabilites Creditors: falling due afer one year Total net assets/(liabilites) Funds of the charity Unrestricted funds 9 Restricted funds Total funds |
Unrestricted Restricted 2025 2024 £ £ £ £ - - - - 121,547 - 121,547 99,004 - - - 506 |
|---|---|
| 121,547 - 121,547 99,510 48,667 - 48,667 27,844 72,880 - 72,880 71,666 |
|
| - - - - 72,880 - 72,880 71,666 |
|
| 72,880 - 72,880 71,666 - - - - |
|
| 72,880 - 72,880 71,666 |
These accounts were approved by the Board of Trustees and signed on their behalf.
Sophie Tierney Date Chairperson
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
Notes to the Financial Statements
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Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard), the Charities Act and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Liability recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the cost of trustee meetings and costs of any legal advice to trustees on governance or constitutional matters.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
2 Analysis of income
| Incoming resources Income and endowments from: Gifs and donatons Charitable actvites Government funded fees Unfunded fees Toddlers group fees Other trading actvites Pumpkin ball Egg hunt Summer fete Summer teddy walk Teddy bear picnic Christmas event Commissions Fundraising events Investments Interest received Total |
Unrestricted Restricted 2025 2024 £ £ £ £ - - - 25 110,293 - 110,293 95,535 9,918 - 9,918 18,218 114 - 114 - 554 - 554 1,141 221 - 221 295 - - - 146 84 - 84 260 - - - 100 81 - 81 288 - - - 84 54 - 54 - 1,634 - 1,634 1,487 |
|---|---|
| 122,953 - 122,953 117,579 |
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
3 Anaylsis of expenditure
| Resources expended Raising funds Pumpkin ball Summer fete Christmas event Charitable actvites Recruitment costs Staf costs Staf training Staf gifs Staf refreshments Uniforms Payroll processing Rent and property costs Insurance Toys and resources Children’s visits Children’s refreshments Presents for children Licences and permits DBS checks Statonery and ofce costs IT and sofware Bank fees Website expenses Governance costs Independent examinaton Total |
Unrestricted Restricted 2025 2024 £ £ £ £ 150 - 150 150 - - - 15 - - - 125 - - - 30 102,849 - 102,849 93,290 1,398 - 1,398 1,021 599 - 599 383 117 - 117 92 99 - 99 216 604 - 604 561 11,237 - 11,237 12,289 871 - 871 842 1,280 - 1,280 1,165 30 - 30 40 810 - 810 788 30 - 30 121 50 - 50 50 114 - 114 162 198 - 198 278 424 - 424 322 64 - 64 64 20 - 20 20 795 - 795 924 |
|---|---|
| 121,739 121,739 112,948 |
4 Fees for examination of the accounts
| Independent examiners’ fees Other fees paid to the independent examiner: payroll processing Total |
2025 2024 £ £ 795 924 604 561 |
|---|---|
| 1,399 1,485 |
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Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025
5 Trustees
None of the trustees, or any person 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.
6 Staff costs
| Wages and salaries Employer’s natonal insurance Pension costs Employee gifs Total |
2025 2024 £ £ 100,461 91,690 640 - 1,748 1,600 599 383 |
|---|---|
| 103,448 93,673 |
The average number of employees during the year was 10 (2024: 9).
No employee earned in excess of £60,000 (2024: 0).
7 Creditors
| Deferred income Payroll liabilites Accruals Total |
2025 2024 £ £ 45,613 26,370 1,089 549 1,965 925 |
|---|---|
| 48,667 27,844 |
8 Cash at bank and in hand
| Bank accounts Cash in hand Total 9 Charity funds Unrestricted fund There are no restricted funds. |
2025 2024 £ £ 121,482 98,970 65 34 121,547 99,004 Balance b/f Income Expenditure Balance c/f 71,666 122,953 121,739 72,880 |
|---|---|
10 Control
The charity is controlled by the trustees.
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