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 1 ## 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| 2 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 3 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 4 ## 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: - Examine the accounts under section 145 of the Charities Act - Follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act; and - 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: - To keep accounting records in accordance with Section 130 of the Charities Act; and - 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 5 ## 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**| 6 ## 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 7 Beeding and Bramber PreSchool Playgroup Charity Number 1020931 (England and Wales) Year ended 31 August 2025 ## **Notes to the Financial Statements** ## **1** ## **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. 8 ## 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**| 9 ## 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**| 10 ## 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. 11