REGISTERED CHARrri NUMBER: 1023385
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMEt4TS
FOR THE YEAR ENDED 31 AUGUST 2024
FOR
BROUGHTON UNDER FIVES ASSOCIATION
Phlpps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kin85thorpe
Northampton
NN2 7AZ

BROUGHTON UNDER RVÈS ASSOCIATION
CONTENTS OF THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
Page
Roport of thè Trustees
Independent Examlner's Repart
Statement of Flnanclal Actlvitles
Balance Sheet
Notes to the Financial Statements
Detalled Statement of Flnanclal Actlvities
io

BROUGHTON UNDER FIVES ASSOCIATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their report with the flnancial statements of the charity for the year ended 31 August 2024. The
trustees have adopted the provisions of Accountin6 and Reporting by Charltles.. Statement of Recommended
Practlce applicable to charltles preparing their accounts in accordance with the Flnanclal Reportin8 Standard
appllcable In the UK and Republic of Ireland IFRS 1021 leffective l January 20191.
OBJEcnvES AND A￿1VITIEs
Oblertlvès and actlvliles
To enhance the development and education of children under statutory school age in a parent-involving,
community based group
To provide a safe, secure and stimulating environment
To work within a framework which ensures equality of opportunity for all children and families
Public benefit
A specially tailored curriculum leading to approved learning outcome5
Indlvidual care and attention made possible by a high ratio of 5tsff to children
Fun and friendship with children and other adults
Opportunitie5 for you and your family to be directly involved In the activities of the group and your own
child's progress
ACHIEVEMENT AND PERFORMANCE
Achlevements and Performance
Our main aim5 for the year were to contlnue to raise fund5 for the preschool and awareness of the setting in the
local and wider area. The staff and trustees have worked very hard to ensure fundraising efforts were made
throughout the year and child numbers remained high.
We are working closely with a local Early Years Advisor to continuously improve practise. and our focus continues to
be on the quality of Special Educational Needs provision as our cohort has a wide varlety of needs. includlng Speeth
and Language and needs associated with the Autism spectrum. Staff continue to work closely with specialist
agencles and have ralsed funds to buy appropriate resources.
The committee continues to use the Artion Plan for the year wlth Its main objectives, to influence minutes and
agenda5 to ensure all the objectives are considered at each meeting. These are monitored ¢losely to ensure the best
outcomes for all the chSldren. The business plan has also been updated accordingly_
FINANCIAL REVIEW
Flnanclal posltlon
202312024 as at 31st August 2024
Income £133.50112023'.£107,6811 inclusive of
Fee Income £133,20212023-£105,9141
Fundr3isinE income £7D (2023:£1,4001
Other income £22912023..£3671
Outgolng £103,80312023:£120,6801 Inclusivè of
regular costs re staff c05ts1venue hire
equlpment purchase5 of new toys
Current Account Balance £67,01312023:£39,0921
Other accounts £7,03112023.'£6,9261
Page I

BROUGHTON UNOER FIVES ASSOCIATION
REPORT OF THE TRusfEE5
FOR THE YEAR ENDED 31 AUGusf 2024
FLwfuRE PLANS
Key objectives for next year are to continue to invest in stsff training and CPD and con501idate the numbers of
children accessing our services that havÈ been achieved in the year 23124 whilst continuing to provide high quality
Early Years Education.
STRUCTURE, GOVERNANCE AND MANAGEMÉKr
Governing document
The charity is controlled by its gDverning document, a deed of trust and constitutes an unlncorporated charlty.
The charlty is controlled by its governin8 document, Preschool Learning Alliance constitutlon120051.
REFERENCE AND AOMINISTRATIVE DETAILS
Registered Charity number
1023385
Principal address
Broughton Villago Hall
Gate Lane
Broughton
Northdmptonshire
NN14 IND
Tfustees
R sM￿n lappointed 811012023} Iresigned 2611/2025)
Mrs E Smyth
Ms J Gent Iro51gned 16121?0241
H Till (resigned 1612120241
M5 C O'Leary
C Pettis (resigned 8110120231
Ms M Ch3rl?sworth lappointed 212120241
Ms H E Bull (appointed 26111120231
Ms A Millership (appointed 2412120251
Indepondent Examlner
Jamie Miller M.A.A.T.
Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN27AZ
Approved by order of the board of trustees on 11 Aprll 2025 and signed on its behalf by:
Mrs E Smyth- Trustee
Page 2

INDEPENDEPff EXAMINER'S REPORT TO THE TRU5fEES OF
8ROUGHTON UNDER FIVES ASSOCIATION
Independent examlner's report to the trustees of Broughton Under Flyes Assoclatlon
I report to the charity trustees on my examinatlon of the accounts of Broughlon Under Fives Association Ithe Trust)
forthe yearended 31 August 2024.
Responslbllities and bas15 of report
A5 the charity trustees of the Trust you are responsible for the preparation of the occounts in accordan￿ with the
requirements of the Charities Act 20111'the Act'l.
I report In respect of my examinatlon of the Trust's accounts carried out under Section 145 of the Att and In carrying
out my examination I have followed all applicable Directions glven by the Charity Commission under Sectlon
14515}Ibl of the Act.
Independent examlner's statement
I have completed my examlnatlon. I conflrm that no material matters have come to my attentlon in tonnection with
the examination Biving me cause to believe that In any material respert..
accounting r¥ords were not kept in respect of the Trust as required by Sectlon 130 of the Art; or
the accounts do not accord with those records; or
the accounts do not cornply with the appllcable requirements concerning the form and content of accounts
set out In the Charities (Accounts and Reports} Regulation5 2(M)8 other than any requirement that the
accounts Eive 3 true and fair view which is not a matter considered as part ol an independent examination.
I have no concerns and have come across no other matters in connection wlth the examination to which attentlon
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jamie Mlller M.A.A.T.
The Association of Accounting Techniclans
Phipps Henson McAllister
Chartered Accountants
22-24 Harborough RI￿d
Kingsthcrpe
Northampton
NN2 7A1
11 April 2025
Pa8e 3

BROUGHTON UNDER FIVES ASSOCIATION
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31 AUGUST 2024
2024
Unrestrlcted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROfvI
Donations and legacies
133,501
107,681
EXPENDITURE ON
Charitable activltles
Char6ty Actlvlty
103,803
120,680
NET INCOMEI(EXPENDITUREI
29.698
112,9991
RECONCIUATION OF FUNDS
Total funds brought forward
46,018
S9,017
TOTAL FUNDS CARRIED FORWARD
75,716
46.018
The notes form part of these financial statements
Page 4

BROUGHTON UNDER FIVES ASSOCIATION
BALANCE SHEEr
31 AUGUST 2024
2024
Unrestricted
fund
2023
Total
f unds
Note5
CURRENT A5sErs
Cash at bank
74,044
46,018
CREDITORS
Amounts falling due wlthin one year
1,672
NET CURRENT ASSETS
75,716
46,018
TOTAL ASSETS LESS CURRENT LIABILITIES
75.716
46,018
NEf ASSErs
75,716
46,018
FUNDS
Unrestricted funds
75.716
46,018
TOTAL FUNDS
75,716
46,018
The financial 5tstements were approved by the Board of Trustees and authorised for issue on 11 April 2025 and were
signed on its behalf by:
E Smyth-Trustee
A Millership- Trustee
The notes form part of these flnancial statements
Page 5

BROUGHTON UNDER FtVES ASSOC5ATION
NOTES TO THE FINANCIAL STATEMEpirs
FOR THE YEAR ENDED 31 AUGUST 2024
ACCOUNTING POLICIES
Basls of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 'AccountinE and Reporting by Charitles.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable In the UK and Republic of Ireland IFRS 1021 {effective l January 2019),,
Flnancial Reporting Standard 102 The Financi21 Reportlng Stsndard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Ststement of Financial Actlviiies once the charlty has entitlement to the funds,
it is probable that the income will be received and the amount can be measured reliably,
Expendlture
liabilities are recognised as expendtture as soon as there is a legal or constructive obligation commltting the
¢harlty to that expenditure, It Is probable that a transfer of economic benefits wlll be required in settlement
nd the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basls
and has been classified under headlngs that aggregate all cost related to the category. Where costs cannot be
direttly attributed to particular hÈadlngs they have been allocated to activlties on a basis consistent with the
use of resources.
Taxatlon
The charity is exempt from tax on its charitsble activitles.
Fund accounting
Unrestrlcted funds can be used In accordance with the charitable objectsves at the discretion of the trLtStees.
Restricted funds can Dnly be used for particular restricted purposes within the ob]ects of the tharity.
Restrictions arise when specified by the donor or when funds are raised foi particular restricted purposes.
Further explanatlon of the nature and purpose of each fund is included in the notes to the financial
statements.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefit5 for the year ended 31 August 2024 nor for the year
ended 31 Ausust 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 August 2Q24 nor for the year ended
31 Augvst 2023.
Page 6

8ROUGHTON UNDER FIVES ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2024
COMPARATIVES FOR THE STATEMEwf OF FINANCIALAcfiviTIES
Unrestrlcted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
107,681
EXPENDITURE ON
Charltable actlvlties
Charity Activity
120,680
NET INCOME/IEXPENDITURE}
112.9991
RECONCILIATION OF FUNDS
Total funds brought forward
59,017
TOTAL FUNDS CARRIED K)RWARD
46,018
CREDtroRS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2024
2023
Trade creditors
Taxation and social security
Other creditors
(2,086)
413
11,6721
MOVEMENT IN FUNDS
Net
movement
in funds
At
3118124
At 119123
Unrestrlcted funds
General fund
46,018
29.698
75,716
TOTAL FUNDS
46,018
29,698
75,716
Pa8e 7

BROUGTrtfoN UNDER FIVES ASsoaATION
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR ThE YEAR ENDED 31 AUGUST 2024
MOVEMEKf IN FUND5- ¢ontlnued
Net movement in funds, included in the abDve are as follows:
Incoming
resources
Resources
expended
Movement
infunds
UnrÈstricted fur￿$
General fund
133,501
{103,803)
29,698
TOTAL FUNDS
133.501
1103M13)
29,698
Comparatiwe5 for movement in funds
Net
movement
in funds
At
3118123
At 119122
Unrestricted funds
General fund
59.017
112,9991
46,018
TOTAL FUN05
59.017
{12,999}
46,018
Comparatlve net movement in funds, included in the above are as follows..
Incomlng
resource5
Resourtes
expended
Movement
in ￿ndS
Unrestrlcted funds
General fund
107,681
1120,6801
112,9991
TOTAL FUNDS
107,681
1120,6801
112,9991
A Current year L2 rnonths and prior year 12 months combined posltion is as follows..
Net
movement
Sn funds
At
3118124
At 119122
Unrestricted fvnds
General fund
59.017
16,699
75,716
TOTAL FUNDS
59,017
16,699
75.716
Pa8e 8

BROUGHTON UNDER FIVES ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 AUGUST 2024
MOVEMENT IN FUNDS. contlnued
A current year 12 month5 and prior year 12 months comblned net movement in funds. included in the above
are as follows..
Incomlng
resources
Resources
expended
Movement
in funds
Unrestrtrted funds
General fund
241,182
{224,4831
16,699
TOTAL FUNDS
241.182
1224,483}
16,699
REL4TED PARTY DISCLOSURES
There weie no related party transactions for the year ended 31 August 2024,
Page 9

BROUGHTON UNDER FIVES ASSOCIATION
DETAILED STATEMEpif OF HNANaAI ACTIVITIE5
FOR THE YEAR ENDED 31 AuGusf 2024
2024
2023
INCOME AND ENDOWMENTS
Donatlans and le8a¢les
Fees
Donations
Fundraising
Grants - NCC
17,943
229
70
115,259
25,526
367
1,400
80,388
133,501
107,681
Total incoming resources
133,501
107,681
EXPENDITURE
Charitable activfties
Wages
Premises Expenses incl Rent
Insurance
Telephone
Postage and stationerv
General Expenses
Snacks/Refreshments
Equlpment
Other Expenses
Computer equipment150ftware
Professional Fees
Staff training
75,984
14,329
977
86
327
564
1052
96,489
13,307
932
116
2,808
1,041
1,598
1,545
2,519
2,364
4,975
497
102,135
120,355
Support costs
Finance
Bank charges
Governance costs
Accountancy and leg31 fees
1,663
325
Total resources expended
103.803
120,680
Net Incomel(expenditure)
29,698
112,999)
This page does not form part of the ststutory flnanclal statements
Page 10