Charlty Reylstrntlon No. 1023326 HURSTPIERPOINT PRE-SCHOOL TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
HURSTPIERPOINT PRE4CHOOL LEGAL AND ADMINISTRATNE INFORMATION TnJ8to08 J Harvey Ichalr) c righe K Duffy A Ferrari Anna R0 WNiamson Balh Nina lQrkh Chablty number 1023326 Prltlclpal addrp55 Vill¥ Centre Trlniiy Road Hur5tpiérrAlnt t Su85ex BN6 9LY ChrL4 VthiUeyJLN)&8 FCA Irylopondant Exomlner QrwJfiyher Hause HUr8¥00d Grange HuTsttYood Lane 8H Wt Sussex RH47 7QX aln Bank•Ys CAF Bank Ltd 25 Kings Hill Avenuè ngs Hlll West VAllng Kent ME19 4JQ
HuRSTPIERpoIr PRE4CHOOL CONTENTS OF TrEE FINANCIAL STATEMENTS Paao Report elthe Tru8tses Indepèndanl Examiner'o repjrt Slatement of finandal Balance shoot Nots8 lothe fir*naal statements
HURSTPIERpoiTrif PRE4CHOOL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 Th8 tnjstees present their report the Iln8Nal S.eMents ol Ihe tharlty for the y8 endèd 31 July 2026. Tha tsustees hgve afkipled the W010n8 of Accounts and ReF&ytng by Charities.. statent of Rewmmènd6d Practt'¢ applicable to chÈrllle3 preparing ttre r ac¢y)urts In accordanco wlh the Iinanoal ReFatlng Stsnd8n appllcable In lh8 UK and Repthllc of Ireland IFRS 1021- OBJECTNES AND AcEs Objectlves and alms The Hurstpiwpoint Pr&Schoc4 ks a registe provKY8r of Pre-sthwl adati. The aim8 of Ihe ar8 as follow5 - To eas6 the Irgn%tlon Irwi hoTh amd farnity and provKl& w onvlmment that cd¢bral98 indiiricJality and dlv@rslty. . To ldOn the lren'8 worbj by paTrng a ranp of stimul8Ung resoureB and U1pm?l. - To encoLirage cr88tsvlty and Iependan IhThgh conthJctiV8, Ghild led play. - To alow pky th(rt Inleryupton encourage positive, carlng rolalionshlp8. - To enlarge the cNldren's vocJulwy arKi dwel corrmunicatlon skllls. - To acknedge Indidud terests aThJ ¢0brate thè child's gary year8, - To involve familles In lh8 prthoD1 8nd have an'ow d(r polw. Publlc bonoflt In settlng obl8thvés and r4annkng activiti0$ th6 Te83 have thn carefvl s>M8idwation Its the Charity Commi881on's ganer81 guldarce on than'tsbK8 purpos6 and public I0fil, and in partbcL18r its sUpplenntary guIdaa on the Yvdnimont ol edatIOn. Volunts•r8 We encourage parents to ioln in wllh prevS(thrKA Ufe, Fethap8 helng out In $88Biolls at fundr8lslrJ ev8nlg or by nlng the Commlttee. We also gel involved wth I1 events and community groups, like St. Lawrence Falr and the HUr$terPOInt 14ortkuXura SLxiety. This partnwshlp wth parents and tho rmmunw 5$ rBdty Impc4tsnt to us and conlribul•s lo a vatsd. fan ond ediK8llon oxpwience for our thildren. Aohlevèmonts and nerfomwn¢e HPP Pre001 ntinU&S :o offer Imgh afforothe Earty Years chlldca and edLation to local community. Al tsmilias are welcome Ic 1n Quf fvely aLv8 Pr8gdK. Fcffest $thL1 is offered lo all Jur cAdgst chlldron, year- round, rrftering ur4qu? outdoor leming eXpe5. Futyrn In 2028 wo plan lo corrtlnue to fAfeK quafity chll¢tr2re at afft>rdaDle costs vknlst managing mÉltsr changes to Ihe fundlng and chil(kw8 c(fer to P8r8nls ol youn9 children. Rlsk The Charity's main risk is thè dilfitxftlinancial dimte all Eaty Yews pro7hJgrs are fwrvJ anrl flIng rIh rate within OLf IoG31 arèa, We are a popular local Preschcol wilh good levels of OCOJFffjrw Nch miligatss the rfsk. Flnanclal ievlgw The Preschwl ccfftUnu8S to offw affordable ChihJca io aN f81185 in Iwr lorxl area, whll81 balandr& rtslng costs agalnsl funding rates Sel by central Govemrnent. Rolervas Polky The Trustee8 OFwats a Cont1nyen fund wlicy to ensure the ¢hnL atNlity for tharity to meat ils oblEJdivÈs In thi8 thallenglng and unctttsin fal climats, as a r6suK cf this the preschool has a policy of k88plng a reserv of £20.000 for unexpecled Gosls and redwianta88 and £1,500 for out¥th)or equipment maintenance and repairB. At the end of Juty 2025 we hold a tclgl Df $28,892 free re8erveg 12024.. £32.7891 and are adrwJ in line wth :he r888Ng8 poIIGy.
HURSTPIERPOINT PRE-SCHOOL REPORT OF THE TRUSTEE8 FOR THE YEAR ENDED 31 JULY 2D25 STRUCYURE, GOVERNANCE AND MANAGEMEKr Govornlng documènt Tho Charity IW181ered ctrHrfty nurnb 10223261 is c4)ntrollea ty hs govemlng docum8nt a oftru8t aTrJ The truste85 seNng dudng Ihe year and wnr the yèar end wwe 88 follm: J HaNey K OLrffy c righe A Fèrrar Ann8 Rose Wllllam5on Beth Nlna Klrkham Trusteeg, re8pon51bll1Ès In relaoon to the accounts Th& trustee8 8re reSnsIble for wep8ring thg Trusteeg, Rep arKI Ihè aCntS in aDnCe with applkable law and United Kngdom A¢¢ounUng SlaTrKlard$ Iunttec Generally Accoptèd Accounting PraLtcel. Tha law requlres the trust ID Prepare accounts lor 89ch tn9181 yearwhich 9ive a true and far view of th• stal& of aff8irs of thè c8rlty and of the incoming resoL¥ces ond appli119n d rn8ourco5, indudiTrJ the incL)ma In preparfng these Snts, the trUsi are wJired lo.. $8kd wjitable accountino pollck98 8nd th81 appty them oYsi5terty, t)bserve the mthd8 and wknclpl88 in Ihe Ch8nties SORP.. mèke jUdg8m and 8stim8t&s thal are rwon8ble gnd pNtsnt, prèpare the aauftts on the golng conrn basks unths il 1$ Inapprowi* to PSUMe that Ihe tharity will ¢ontlnue In operation. The trusteeg arè responslbk8 ftt keeplng atyuate acLtiNg rewrd8 Ihat disdose reanable acGUTaw al any time the flnancia po$ition of th8 charty and enabletrkrn to enwm that the account8 comply wth the Ch&iti&s AGt2011. They are also responsible for 8afegu8rding the #s88ts of th9 thTity hence fortgkiig re88onabl8 stspg for Ike prevenoon and d&ectSon and othw Irregularities. by I)r ol tha board of tN8tees on07. Ma¥.2026... sWJned orb its behalf ty. C Mghe Trusteo
HURSTrIERPOINT PRESCHOOL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HURSTPIERPOINT PRE4CIIOOL Independent examlnerfs reporttothe trustee$ of Hurstpierpoint Pr71, I report to the trustoes on my examn8tn of the acwurt8 of Hur8tpiarpoint PSchool for the year 31 July 2025. Respon51bllltie5 and b&%ls of report As fh8 tsu8".888 of the Trust you ar8 responsibb ts the preparatiL of Iho a(tQLmts In a¢¢orrlance vAth the requirements of lh8 Charibes Act 2011 nhe Acr}. I report In rgspeGt of my examinati.on of the TrusY$ accwnts (xrried undw 50¢tk)n 145 of the 2011 Acl and In cary[r out my examin8t>on I havo follThYe(l all th8 apF4icable Direrto4$ gTV8n by tho CWY Comm18$1on under S8Ctlon 145(5)(bl of tho Act Indwendent exèmlnerfs statement I havo ¢ompletsd my exarnlnatron. I confim) that fK) material matters h8ve ccffj& to my alt8filion In COnlI0n vAth the examlnadon ghAng me Gause lo belth that •) any matsrlal rw 1. Cotir0 wore not kept in respect of the Tru#t as rèqured by 8eLtitin 130 of the Act or 2. the ac¢ounts dc t 8¢¢ord w.lh thtrde records; or 3. thg aCcnts do comply th the applKth rewyrn0rts cmrrdng1he ft>rm gThJ ¢tent of accounts Set out in the Chariti&s (Accounts RsrtS) RulationS 2C08 other than any rgquiremenl that the attounts g5ve 'INe and f8ir wgw vthich 18 not o mott9r GonsdeTed as part of an indet¢ThJenl examinabon. I havè no concems and 1¥9ve 88 no othèr mattars in connoclon with the examinaton to whlch attention should b8 drawn in tIN8 reporL hrfBtoph¢r WhltleyJones FCA Independent EXler Kingfisher House. HursttvocJ Gr8rvJe, HarS Heath. RH17 7QX Dgte.. I
HURSTPIERPOINT PRE4CHOOL STATEMENT OF FINANCIAL ACMVThIES FOR THE YEAR ENDED 31 JULY 2025 Total 2025 Total 2024 Ineomo from: Donations and legac6 Chgritaile 8cffvilles Other trading aGb'vitr8S Other 2A33 128,825 474 1087 3,419 119,999 129 1,795 Total Income 133619 125,342 Raising funds CharItae actlvi11g8'. Funds gene?ted for Prfr6ch¢Jol 535 137,368 137,935 Total expenditur¢ 137 516 138,470 Ngt Incomellexpfrndlturel 113,128) Fund bak3nc8s a 31 Juty 2024 31789 40,917 Fund Balances at 31 Juty 2025 All fvnds in 2025 and 2024 are unreslricted.
HURSTPIERPOINT PRE-SCHOOL BALANCE SHEEr AS AT31 JULY 2025 2025 2024 Current Ag8ets stockg Cash at bank and In hand 10 30,335 30,990 57,637 58,441 Crndltor8' amounts falllllg d wlthin year 2,098 25,652 Net ¢urrent assets 28192 32,789 Totsl qssgts1485 ¢urrnnt Ilablltlos 28O92 32,789 Funds Unrestii¢tsd funds 2B,892 32,789 28.892 32.789 07 May 2026 The ftngncial staternents were apFYoved by the Both of Trustees arvj •Jthorised for I8$ on ................. and were sNJn8d on kts behalf by, C Tlghe Trustse
HURSTPIERPOINT PRE.SCHOOL NOTES TO THE ACCOUNTS FOR TrIE YEAR ENDED 31 JULY 2025 I AGGountlng polkles 1.18ag18 of prgparatlo The flnanc4al 8tat8mants have teen prepar&d in ac(£itanc8 wlth A(£ounllng and R&porting by ChariJe& Staternenl of lecommended PITctice 411¢ae lo charities preparfng Iheir a¢xounts In ac¢ordanee b%ilh the Financiol Rap)rtlro Standard apE4icable kn Ihg UK and Rgpublic of Ireland {FRS IW21 leffectiv8 1 J8nu¥y 2015} - ICha.'ities SORP I-RS 10211, the Flnanclai Reporting standard appllc8ble in the UK and R4pubJic of Ireland (FRS 1021 and th8 Gharill8s Act 2011. Hurslyerpoinl PTrSGIKol meets the definltion of 8 pu1¢ b8nefil entity under FRS 102. Ass&ts and Ilabilib'es are initialty recogni58d at histOriC81 cc6t or transacti¢)n value Un88 cthese stated in Iho relevarrt eI)Ing note{8 we no matorial UnrtaInl18S aEx)ut HurstFxerpoint Prfr Scho&'s abllity to continue a8 8 gcmng concom. The fInanal gtstements are prepared sterliThJ. vthk 18 functiDrai rnnGy of the cwty. mallrY amLwnts In the8e finala1 ststements r(Kmd8d to the n88r88t pound. 1.2 Cash Flow Statema In accordance wlth Section 7 of FRS 102 the Charity is daiming 8xenpUon from Ihg requlr8mènt to prepa a rsh flow 81atThnt on account of Ns size. 1,3 Incomo l [rme 15 Induded fn the Statement of FIrterla1 Acbvities tho charfty Is legalty entitlBd to the Irrne. the arM)unl can quantiffiI th reasA)roble &tur8Cy 8ThJ ttre 18 probatrAlity over the recelpt otlFE irmme. IA Expendiiure FxpeThJilure is accourt•J for on an a£val$ basis, of VAT, ar•J has dassifigd under headlngs that agJr8gaie all cost relaled io Ihe egory. Costs cxnTh)t be diredy aitribuled to partlcular h&Jings they hav8 bean a located to adItieS on a basi$ conslsknl with the use of re80urces. Gov&mance cosls irude thoBe cs)stS 8ssodated vath meating the nStitUti¢al and slfilutory requirernents of the thartty Incluce independerrt examlnation f¥e5 al costs Ilnked to the ralegic managem1 of tho charity. These are Iuded thIn WJFPQrt tSts un(ler th¢ Charrfdes SORP IFRS 1021. 1.5 Fund accounts'ng UnreslriGted fund3 can be u8ed In acoydanca wNh the charitable objective5 atthe dlscrelion ol the q.6 Stocks Sltscks arg v&lu1 8t the lower of cost net reall5) value, aller maknng due allowafKe for tsbsdots and ¥low rnovlng Items. 1.7 Cash at bank and in hand Cash at bank anlt in hand indJde$ cash and short'.ern tr¥ghly liquKI inv&stm8rrx. The Tru8t8es s8ek lu use short teTm deKx)8"#8 whore F¥Mibleto maxlrnl8e the retum on mon165 hold at bank arKI to mgnage cash flow.
HURSTPIERPOINT pRECHOOL NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEARENDED 31 JULY2025 Accvuntlng Pollctos (Contin1) 1.B Cr8dltorn and provl8bnF Credth and provisSon3 arg T0ge th tha thrfty h88 a present c4)IlgaYon r8suffjTr3 ITOM P88t event tial will txobabty in tho transfer of ftmds kn a thwd pary and the 0nI to gott18 tha obllgatKsn ¢n h m•asuTrd or•8tknated rel,ly. 1.9 Hlre purch•ao ad leaying ¢(rnlkn•nt• Rerrtals paid und•'. op&r3tlng leas88 are ch8frJgd to lh8 stknnt of FNianclal Ac4Mli88 on • stravahl basis thier the period of the lease. 1.10 Employ80 bon•ll The c08ts of sbjrt-tenn empty b&nrfrt8 are rwii8ed 08 a IHUIty #nd 8n &xpèns6. Tèrminthn benefrts rec¢>aN3ed inwnediately as an expen8e when the cunpany is demtV551rably Mmld to tomiiiate the •mployment of an emF4oyee or to prode terminabon 1.11 P•ndon ¢osts 8Th1 other po¥t-rnIrTnt bfrngfits The charfty op8 a defined ethrilkrtn por6K)n S(. Conbibution8 P8y8blè to the charlty$ penslun sGb.8me are ¢h8rged to tha Slatement ot Flnonc.al ActitieS in he perfod lo which they 1.12 Judgemwts and key bouf ofestlmeth)n unG•rt•kity In the apFAicalDn ol the tthorty'8 8CCtin the trustee8 ar¢ ry4uired trs mako iudgern8nts, g$ttmale& and a8sunytion8 atout Ihè Carrng anvJunt of 89sets IkgtM"lities that are not readi apparent from other 80urces. The e5b'm8te8 and asxoated 8SSLÉmption8 arg bgsed on ois10ri¢g1 txp8rienco and cth&rfactors that ar& congdered lo bg rdovant. Actrwl resbtta may dlffÈr from thèBe èaVm8tes. The estim8t¢g Lmdptyng assumpti3 #re rev5vwed on an ongoing basis. Revlsion9 to ac(xJunlng estimates 8r8 recognised in thè wriryj in vknich Ihe estimate 18 rovked. The trusts$a do not cOnser th8tthere are arry uitrA 98t"mes or area8 ofjudgemrt that need to b8 trought to the tttIon of reade ofthe Ilnancia staterr.ents. 2 Taxallo Tha tharity Is a regi8twed wfh the CIWIS CommissiC ',numw'. 1 C23326), Al of the thaty incA)mè falls withln Ihe exemptK)ns set oul'.n parl 11 ot Tax AGI 2010. 3 Trustse Remuneratlon l thè trustees donatg their time spent rLMlno tho ¢harity on a vo5Lnlary basis and do not y remuneralon fcf theSr work. 4 Ineome from Charltabl• ActMU98 2026 2024 Funds Fees Funrjing r PrB4ch< 22.62q 106.204 24,831 95,368 128,825 119,999
HURSTPIERPOINT PRE4CHOOL NOTES TO THE Accouplfs (Co1NuEDJ FOR THE YEAR ENDED 31 JULY 2025 S Othertradlng acuvltlbs 2025 2024 Shop income 474 129 6 Othar kncomo 2025 2024 Coronavlrus Job Retsn11 Scheme Grnnt Other Inwme 1,795 1,887 1,795 7 Expendlture 2025 2024 Ral$lng Funds Shop and ftJndr8ising east8 Charltablo a¢tlvltles A£tivibes undertaken direcuy 126.822 126.559 Support Sts 10,536 11,376 Total cost of chantsbb 137,358 137,935 Totsl Expendllure 137,516 138,470 Indud&J wiihin suppcrt cost8 Es £78012024 £780) In relation to independent examinèrs fees. 8 Twstees remunerayon and bents Carey Tigha, the Preschool Manager. rewes remuneTatsoT7 at market raie $81ary and acis as a trustse. Thère are nc other trustees, remuieration or ottr tenefrts or rwmbursed expanses for the year ended 31 JLty 2025 nor for th8 year eThJed 31 July 2024. 9 Employe88 The average morthly number of empl1 during the year was as follows.. 2D25 2024 Supervlsors No employees reC£1v emoljments 'n excess of £60,000.12024.' nGe). 10 Stocks 2025 2024 Fintshed gcJds 655
HURSTPIERPOINT pRECHOOL NOTES TO THE ACCOUNTS IcopillNUEDI FOR THE YEAR ENDED 31 JULY 2026 11 Gmdltorn: amounts falmng due w5th1n ono yoar 2025 2024 Trade Credltor8 Accruals Deferred ino)me Other credftors 780 23.812 1,060 1,318 1098 Deferred irwne repre$ts a payment from WSCC whSch relates to the IlOng year, 12 Control The ¢harlty18 undw the control of the Trustees 13 R8lal•d p•rty tran6aGtlon8 Tnwe wgre no related p¥ty durfng the period. or prece(tirvJ y6or that requlr8 dl8cloBU