Charlty Reglstratlon No. 1023328
HURSTPIERPOINT PRE-SCHOOL
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

HURSTPIERPOINT PRE-SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
J HaN&y (Chairl
D Smith
C Tigho
K Duffy
A Ferrari
Charlty number
1023326
Prlnclpal address
Vi118g8 C￿tra
Trinity Road
Hurstpierpoint
W88t SusB6X
N6 guy
PRB Accountants LLP
IndtPènd¢nt Examiner
Kin9flsh8r Hous8
Hurstwood Grange
Hurstwood Lane
H8yW8rd8 Hesth
West Sussex
RH17 7QX
Maln Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Klngs Hlll
Weel Malling
Kant
ME18 4JQ

HURSTPIERPOINT PRE.SCHOOL
CONTENTS OF THE FINANCIAL STATEMENTS
Page
Rgport of the Trustaes
Independent Exarnlner's report
ststernenl of fin8ncial activities
Balance sheet
No188 to the financial statem8nts

HURSTPIERPOINT PRE-S¢HOOL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
The trusle8s present thg5r report wlth the flnancl81 $t8t¢m8nts of the charity for the year ended 31 July 2024. The
trustèès have adopted the prO￿Slon9 of Accounting and Reporting by Charities: Statemenl of Recommended
Pra¢lice applicable to charftles preparfng th&lr accounts In accordance with the Flnanclal Reporting Standard
applicable In the UK and Republic of Iraland IFRS 1021.
OBJECTIVES AND ACTIVITIE8
Objectlves and al
Th8 Hurstpièrpoint prè.school is a ￿ glslered provldei of Pre-school education.
The aim8 of Ihe charily are 28 follows
TO eastt the translllon from home and farnily and Provid6 an envlronment that cèlebrat88
Ind5vldualty and diverslty.
To wlden the chlldren's world by providlng a range of slimulallng regources 2nd equlpment.
To encourage creatlvity and ind@pendenc8 through constructlve, chlld led play.
To allow play wlthout interruption 8nd encourage positive, carlng relallonships.
To enlarge the cbildren's voGabulary and devalop communication $kllls.
To acknowl&dge Indlvldual intergsts and celebrat8 the child's oarly years,
To Involve famllles In the pre-school and have an 'open door, poliGy,
Publlc bpnefit
In setting objecttves and planning activities the Tru8tee8 have given care￿1 conslderation ta the Charity
Commission's genèral guTdance on chatltsble purpose and publlc L)eneflt, and In particular it$ 8upplementary
guldanca on th? advoncemenl of 8ducalion.
Volunteers
We encourage parent8 lo joln In wlth pre-school Ilfe, p8thaps helping out in 8888ions or at fundraising events or by
Joini￿ the Committee. We also get involved wFth IDcal evenls and community gfOUPS, Ilke the St. Lawrenco Fair and
the Hurslpierpoint Horticultural Soclety. Thls partne￿hIP with p8rents and the communlty Is really important to us
and contributes to a varied, fun and educational exp6rience for our children.
Achlevements an¢ D8rformgnc8
HPP Preschool continu8S to offer hlgh quallty, affordable E8rfy Year8 chlldcare and education to the local
communlty.
All famill@s are welcome to join our lively activ& Preschool. Forest school Is off&red to 811 our oldest chlldren, year-
round, offering unique outdoor learning experiences.
Future Plans
In 2025 we plan to continue to offer quallty child¢are at affordable c081s whilst managing malor Ghanges to the
nding and childGare offer to parents of young chllclren.
Rlsk
The Gharitie8 main risk Is dlfflcult financial climato which 811 Early Years providers are lacing, how8ver the f&ct that
W8 are popular local PresGhool wlth hlgh levels of occupancy, mitigates thi6 risk.
Flnanclal rwlew
The Preschool continue8 to offer affordable childcare b all families in our local area. We continue to face
uncertainty as major changes to the fundlng structure and rates pald to Early Years settlng8 are not conflrmed and
cosls Such as wages and rent are increasing.
Reserves Pollcy
Th@ Trustees operate a Contlngency fund pclicy lo ensure the continued abilily for the charlty to meet Its oblectlves
in this challenging and Un￿rtaIn financlal Glimate, as a result of this the preschool has a policy of keeping a reseN6
of£20,000 for unexpeded costs and redundancies and £10,000 for outdoor equipment maintenance and r8pair8. At
the end of July 2024 we hold a total of £32,789 free reserves {2023.' £45.91n and are actins in Ilne wtth the
reserve6 pDIi¢y,

HURSTPIERPOINT PRE.$CHOOL
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2024
STRUCTURE, GOVERNANCE AND lJlANAGEMENT
Governlng document
The charlty (reg13téred charlty number 1023326) Is controlled by its goveming document, a dè8d of trust and
The trustees servlng durlng the year and since the year end were as follows..
J Harvey
D Smith
K Duffy
C Tighe
A Ferrari
Tru$t•g9' rgspon8lbllltlo9 In relatlon to the accounts
The tru8tees are responsible for prgparlng the Trustees, Report and the accounts in aG¢ofdanc8 with applicable law
and Unitgd Kingdom Awounling Standard8 (Unit6d Kingdom Generally AcGepled Accounting Pr&ctice).
The law requlr88 th8 tru8te98 to prepare accounts for egch flnanclal year whlch glve a true and fair vlew of the state
of affairs of th& charity and of th@ incoming resources and application of re8ource8, including the Income and
In preparfng these a￿oUnt5, the trustees are required lo..
¥elect SUFiable accounting policies and then apply them consl8t6ntly',
observe the Met￿d5 and princAFles in the Charitleg SDRP.,
make judgements and e8tlmates that are reasonable and prudent., and
prepare the accDunts Dn the going concern basis unless itls inapproprtate its presume thal the chaiily will
continue in opet3110n.
The trustees are responslbltt for k66pino adequatè accourfng ￿cOrdS that dlsclose with regsonable a¢Guiacy at
any Ilme the financlal posItl¢￿ Dfthe chan'iy and enable them to ensure that th8 accounts comply with the Charities
Act 2011. They are also responslble for safeguarding the assets of the Gharity and hen¢e for taklng reasonable
steps for pr8vèntlon and deteGUon of fraud and other Irregularitias,
Approved by order of th8 board of tru8tee8 on29. May.2Q25.... and signsd on ILS behalf by..
C Tighe
Trustoe

HURSTPIERPOINT PRE-SCHOOL
INDEPENDEfv￿ EXAMINER'8 REPORT
TO THE TRUSTEES OF HURSTPIERPOINT PRE.SCHOOL
Independent examlner's report to the trustees of Hurstplerpolnt Pre-S¢hool.
I report to tho trustees on my examination of tha 8ccount8 of Hurstpierpolnt Pre-school for the ygar ¢nd8d 31
July 2024.
Responslbllltles and bagls of report
As the trustegs of the Trust you are re8POfl8lbl8 for the preporation of the accoun18 in accordance with the
requlrements of the Charitie8 Act 2D111'the Act,),
I reFXrt in respect of my examlnallon of Ihe Trust's 8c¢ounts carrlad out under sÈCtion 145 of the 2011 Act and in
carrying out my exarnlnation I hav6 followed all the applicablo Dlr8ction8 given by the Charlty Commlssion under
Section 145{5llb) of the Act.
Independent examlner's statement
I have completed my examlnation. l confirm that no mat*ial matters havs come to my attenllon1n cOnn￿li0n
with the examlnatlon g5vlng me cause to beli8V8 that in any material respect:
1. accounting record8 were kopl In respeot of the Trust 89 fftquired by 8ectSon 130 of the Act; or
2. the accoun18 do not accord wlth those re¢ords,' or
3. the aLxounts do not comply with the applicable requirements concerning the fom1 and ccAttent of accounts Set
eut In the Charities (Accounls and Reports) Regulations 2008 other than 8ny r4uirèm&nt ihal the accounts g￿e
a 'true and fair view v¥hlch 18 not a rnalter consldered ?s part of an independent @xsmination.
I have no Goncems and h8ve come across no othèr matters In connedion with the examinatlon to which
attention should be drawn in this report.
Chrlstopher Whltley-Jones
IndeperKlent Examiner
For and on behalf of PRB Accountants LLP
Kingfigher Iqouse, HurstWO¢)d Grange, Playwards H88th, RH17 7QX
Date".
s}

HURSTPIERPOINT PRE-SCHOOL
STATEMENT OF FINANCIAL ACTWITIES
FOR THE YEAR ENDED 31 JULY 2024
Total
2024
Total
2023
Nolga
DonatiDns and189acie
Charltable activities
Other trading aclivlties
Other
3,419
119,999
129
1,795
740
115,978
24
Total Income
125,342
118586
Ral8lng funds
Charitable activitles..
Funds generated for Pre4chool
035
489
137,935
108,Q32
Total axpenditurg
138,470
108,521
N8t incomol(oxpgndltur?)
{13,128)
10,085
Fund balances at 31 July 2023
45,917
35,852
Fund Balances at 31 Juty 2024
All funds in 2024 and 2023 ara unr88tricted,

HURSTPIERPOINT PRESCHOOL
BALANCE SHEET
AS AT 81 JULY 2024
2024
2023
Not98
Current Ao80ts
Storks
Cash at bank 8nd in hand
904
67,637
58,441
2S2
64,843
65,095
Credltors: amounts falllng duo
wlthln ono y•ar
11
(19,178)
Nal tturrent assats
32,789
45,917
Total as89ts1gss Current Ilabllltle8
32,789
45,917
Fund•
Unrestricted funds
32,789
45,917
32,789
Th8 fin8nci818tat8m8nts were approved by the Bo8rd of Trustees and autharised for issue ¢A9. May. 2￿5.. and
W8r8 8igngd on ils b8h8lf by:
C Tighe
Truot¢e

HURSTPIERPOINT PRE4CHOOL
NOTES TO THE Accoumrs
FOR THE YEAR ENDED 31 JULY 2024
fj Accountlng pollcles
1.1 Basss ol preparation
The flnanclal 8tstement8 have b8en prepar6rJ In accordance wth Aawuntlng and Raportlng by Charities.,
Statement of Rec(Mnmended Practica applicabl@ to charities preparing thelr accounts in accordancè wlth the
Flnanclal Reporting Slanclard applicable In the UK and Republic of Ireland (FRS 102} (effective 1 January 20151
(CharltieB SORP {FRS 1 D2)), the Financial Reporting Standard appllcable Iii the UK and Repub15c of Ireland
(FRS 102) and thé Charitie$ Act 2011,
Hurstplerpoint Pre-school meats thè def5n￿lOn of a public benefit enlily under FRS 102. Assets and liabllllles are
Inilally recognised at hl8lorical cost or transactlon value unless Oth&￿ISe stated In the relavant accountlng
policy note(g}. There are no mat6rial uncertainkn'88 8bout Hurstplerpolnt Pre-school's 8bllity to contlnue ia a
going concem.
The financi818tatements are pr6pared In stsrling, whlch is th& funGtIDnal curroncy of tha Charity. Mongtary
amtsuntg in Ihase financial stat8menls ar8 rounded to the neare8t pound,
1.2 Ca8h Flow Ststomont
In accordan08 wllh S8cAlon 7 of FRS 102 tha charlty18 clalmlny exemptlon from the requiramant to prepare a
cash flow slat8ment on account of it8 8ii8.
1.3 Incomo
All InC(￿e 18 Included in Ihe Statsm6nt of Financial ActivltieB when the char(ty Is I￿allY entltled to the income,
the amount Can be qualltifiod Mrith reasonable aGouracy and there is probability over the receipt of the income.
1.4 Exponditure
Expendllure 18 accourrted for on an aGuruals basis, inclusive of VAT, and has been classified under h8adlngs
that aggregate all cost related lo Ihe calogory. Wh8r8 costs cannot be dlrectly attributed lo partiC￿lar headings
they have been allocated to activities on a basis collsistenl wtth the use of rewurces.
Gtsv6rnancè L>)sls in¢lud6 tho88 cost8 associated with m￿tIng the con8titutional and $talulJry requiremgnts of
the charfty and Include independent examination fee8 and costs linked to the stralegic management of the
charlty. Thès8 are induded within support costs under the Charities SORP (FRS 1D2).
1.5 Fur￿ accountlng
Un￿striC1ed fvnds can be used in accordance wllh tho charit8ble objeGltv8s at the discretton of th8 trustees.
1.6 Stock8
stocks are valugd at the lower of Cost and net realisable v8lue, 8fter making due allowan￿ lor obsolete and
low moving items,
1.7 Ca8h at bank and in hand
Cash at bank and in hand includes cash and short18rm highly liquid investments. The Trustees seek to
short term d8pD8its where p08slble lo ma)dmlse the retum on monies held atthe bank and to manage cash flow,

HURSTPIERPOINT PRE.SCHOOL
NOTES TO THE ACCOUNTS (CONTINUED>
FOR THE YEAR ENDED 31 JULY 2024
Accountlng Pollclo5 Icontinugd)
1.8 credIto￿ and provlslons
Creditors and provlslons are recogn188d where the Charity ha8 a pre8&nl obli9alion r98ulting from a pa8t evenl
that wlll probably result ITr Ihe tran¥fer of lunds to a third party and the amount du8 to seltle the obligation can ba
méssured or 8Stlmgled reliably.
1.9 HTrn purch090 and18a$ln# Gomthitinents
Rentals paid under opeiatlng18a8e8 are charged to the Staternenl of Flnanclal Actlvttle8 on a $tralght Ilno ba81$
over the porlod of the leasè.
1.10 Employ•0 bon&flts
The costs tsf yhort-teim employee benefits are re￿gniSed as a Ilabllity and an exp8ns8.
Termination beneflts are recognlsed Immedlat&ly as an Èxpense when Ihe ¢ompany1g demon81rably committed
to termlnate the empknyment of an employee or to provide tsrminalion benefits.
1.11 Pen$lon cotsts and oth&r po$t-retlrement benoffts
The thartiy operates a definad ttontrlbutli)n pension schema, Conttibutions payable to the charills penslon
scheme are charged to th8 Statement of Finandal AcVvlll8s In the period to which th&y relate,
1.12 Judyements and key sources of 08tlmatlon uncertalnty
In the appli¢atlon of the chaTlty's accountlng policieB. the tru$tse8 aro required to make Judgements, estsmalos
and 88Bumplton8 8baLrt the carrying amount of assets and 118bllltle8 that are not readlly apparent from other
sourGes. The e8timal88 and associated assumptlons are base￿ on hlgtorlcal gxperierre and other fgclorfy that
are ¢on$ldered to be relevart. Aclual results may dlffar from these e8timales.
The estimates and underlying assumptions ar8 reviewed on an ongoing basis. Revision8 to accounJng
estimates are re¢ognl8ed In tha ￿rIOd In which the estimatg is revlsed.
The trustees clo not ￿nSider that there are any crilicgl estimates or &re&s of Judgement that need10 bè brought
lo the atlentijn of the readers of the financial slatoments.
2 Taxation
The tharlly Is a registered with tha Ch8Tities Commission (number.. 1023326). All of the charlty Income fallB
within the exemptions set out in part 11 of the Corporation fax Act 2010.
3 Trustee Remuneratlon
All Ihe trustees donate thelr lime spent running th8 charity on a Kioluntary basls and do not receive any
remun8ratlon for thelr work.
4 Income from Charltablo A¢tlvltle$
2024
2023
Fund6
Fees
Fundlng
ene
ted for Pre4chool
24,631
95,368
18,904
D7,074
119,999
115.978

HURSTPIERPOINT PRE-SCHOOL
NOTES TO THE ACCOUNTS (COMTINUED
FOR TrIE YEAR ENDED 31 JULY 2024
5 other trading activit188
2024
2023
Shop incom8
129
24
6 Other Incom•
2024
2¢23
Coronavirus Job Retention Scheme Grant
Oth&r income
1,795
1,844
1,795
1,844
7 Expenditure
2024
2023
Ra191ng Funds
Shop and fundralslng costs
535
489
Charitable &ctivities
Activitie8 undertaken d1￿Ct
126,659
99,474
Support co$t8
11,376
8,558
Total cost of charitable activities
137,935
108,032
Total Exponditu
138.470
108,521
Included within support Costs Is £78012Q23 £7801 in r&latiDn to independent examiners fe98,
8 Trustees remuneratlon and beneff ts
Carey Tighe, the Preschool Manager, receives remuneratlon al marf(et Hte salary and acts a8 a trustee.
There are no other trustees, remuneration or other beneflts or reimbursed expense5 for the year ended 31
July 2024 nor for the year ended 31 JUW 2023.
9 Employae8
The average monthly number of ernployees durlng the y8ar was as follows..
2024
2023
Supervisors
No employ8es received emoluments In eX￿s$ of £80, 000.12023,, non6).
10 Stocks
2024
2023
Finished goods
904
252

HURSTPIERPOINT PRE4CHOOL
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
11 Cr4dllor8' amount4 falllng due wlthln ono yoar
2024
2023
Trade Creditors
AccNals
D8ferred Income
Other ¢reditor3
T80
23,812
1,080
780
17,437
981
25,652
19,178
Deferred income r8pr8s8nts a payment fiorn WSCC which ielatss lo the following year.
12 Control
Th8 charity Is under tha control of Ihe Trustees
13 Rglated party tran8aCtiOll8
There wèrè no related patytrAnsaction8 durlng the period, or p￿edIng yearthat iequlre disclosure.