BADGER PRE-SCHOOL
Financial Statements
For the period
1st September 2023_ 31st August 2024
PRE-Se

BADGER PRE-SCHOOL
TRUSTEES, ANNUAL REPORT_ 31ST AUGUST 2024
The trustees present their report for the period ended 31st August 2024.
Administrative details
The charity is registered with Ihe Charity Commission and its registration number is 1026983.
The address of the charity is clo Holbrook Primary School, Wych Lane, Bridgemary, Gosport,
Hampshire, P013 OJN.
The Irustees who served during the period, and to the date of this report, are as follows:
Tracie Denton - Chairperson
Hayley Manfield - Treasurer
Kally Oakton
Tracey Gray
Hayleigh Barnard
Governance and management
The charity was established under a constitution adopted 15 September 1993, as amended
on 9th November 2010 and 11th October 2011.
Objectlves and activities
The charity's objective is to enhance the development and education of children under
statutory school age by encouraging parents to understand and provide for the needs of their
children through community groups.
Badger Pre-school is located on the grounds of Holbrook Primary School in Bridgemary,
Gosport. We are registered with Ofsted and can have 32 children at any one time in the pre-
school. We offer high quality care and education for children from 2 years to school age.
Funding is available for 2-year-olds and 34-year-olds.
Achlevements and performance
Badger Pre-school have had a good year, full in capacity. In September we started back
after the holidays and welcomed a whole new intake of children. During November all key
persons had meetings with parents and discussed their children's progress. Hallet
photography came in and took individual photos of the children. We also supported Children
in Need Charity doing dress up days. December was a busy month full of glitter, dress up
days and parties. We held a raffle to raise funds.
In the new year we welcomed more new children and held some events, dress up, raffles
and open mornings. In July we held a summer raffle to raise funds and said goodbye to our
children going to school.

BADGER PRE-SCHOOL
Financial review
Badger Pre-school hold reserves of £97,813 (2023: £96,378) as at 31 st August 2024, this is
enough money to cover 6 months of running costs. at current levels if there was ever to be a
significant change to the charities income.
Public benefit statement
The trustees have had due regard to the guidance on public benefit published by the Charity
Commission in exercising their powers and duties.
Trustees. responslbilities statement
The trustees are responsible for preparing the Trustees, Annual Report and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the
charity and of the incoming resources and application of resources of the charity for that
period. In preparing these financial statemenls, the Irustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2019
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charity and enable them to
ensure that the financial statements comply with the Charities Act 2011, the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps
for the prevention and detection of fraud and other irregularities.
Tracie Denton - Chairperson
On behalf of the Trustees
Date..
21 klp(o lo

BADGER PRE-SCHOOL
INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31st August 2024
31st August 2024
31st August 2023
Income
Fees Received
HCC Funding
Job Retention Scheme
Fundraising Activities
Sundry income
Trips, Courses, etc
Interest
Total Income
20,400
132,475
22,375
105,398
1.449
232
380
347
155,283
1,076
2,865
380
34
132,128
Expenditure
Wages and salaries
Social security costs
Employer's pension Contribution
Rent
Tapestry
Insurance
Telephone
Postage and Stationery
Cleaning
Paper, Print, Materials, Games and Toys
Cost of Snacks
Training Costs
Cost of Clothing
Miscellaneous expenses
Independent examination
Professional fees
Depreciation
Food Vouchers
Total Expenditure
125,504
2,179
1,593
15,098
192
1,194
55
266
857
497
232
868
252
506
588
3,550
417
114,119
2,197
14,354
146
1,139
185
300
2,070
2,348
468
1,218
493
1,320
480
4,109
212
425
153,848
145,583
Surplus l (Deficit)
13,455
Reconciliation of funds
Balan￿ at 31 sl August 2023
96,378
109,833
Balance at 31st August 2024
97,813
96,378
None (2023: £425) of HCC Funding was restricted for food vouchers following the 'National
free school meals voucher scheme, by the government to provide support for disadvantaged
families.

BADGER PRE-SCHOOL
STATEMENT OF ASSETS AND LIABILITIES AS AT 31st AUGUST 2024
31sI August 2024
31°, August 2023
Fixed Assets
948
565
Current Assets
Bank and Cash
99,756
97,480
Current Liabilities
Taxation and Social Security
Other Creditors
Accruals
1,376
783
732
2,891
489
458
720
1,667
Net current assets
96,865
95,813
Net assets
97,813
96,378
Funds
Unrestricted funds
97,813
96,378
Total funds
97.813
96,378
Approved by the Trustees:
Tracie Denton - Chairperson
On behalf of the Trustees
Date: 11 To15

BADGER PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
Charity Information
Badger Pre-school is a registered charity, number 1026983. The business address is
shown in the information page.
Badger Pre-school meets the definition of a public benefit enlity under section 34 of
FRS102. Assets and liabilities are initially recognised at historical cost or transactional
value, unless othe￿iSe stated in the relevant accounting policy.
2. Basis of preparation
The financial statements have been prepared under historical cost convention and in
accordance with Accounting and Reporling by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective
October 2019) (Charities SORP (FRS102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011 and UK
Generally Accepted Practice.
The accounting period has been extended so as to be consistent with the school year.
3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are capitalised at cost and depreciated over their estimated useful
economic life on a straight line basis as follows..
Play equipment
Fixtures and fittings
Computer equiprnent
4. Employees
The average number of employees during the year was 9 (2023: 9).
There are no employees who received total employee benefits or more than £60,000
(2023: Nil).
No trustees received remuneration or were reimbursed for expenses in the year (2023".
Nil).

BADGER PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
5. Tangible Fixed Assets
Play
equipment
Computer
equipment
Fixtures
and fittings
Total
Cost
At 1s1 Septernber 2023
Additions in the year
And 31s1 August 2024
6,026
3,604
800
4.404
24,917
34,547
800
35.347
6,026
24,917
Depreclatlon
sl
At 1 September 2023
Charge for the year
At 31st August 2024
6,026
3,458
312
3,770
24,498
105
24,603
33,982
417
34,399
6,026
Net book values
At 31 $1 August 2024
634
314
948
At 31 sl August 2023
146
419
565
6. Related party transactions
There were no related party transactions during the period.

BADGER PRE-SCHOOL
Independent Examiner's Report to the Trustees
of Badger Pre-school
I report on the accounts of the charity for the period ended 31st August 2024, which are set
out on pages 1 to 6.
Respective responslbilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's
trustees consider that an audit is not required for this year under section 144(2) of the
Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Act;
lo follow the procedures laid down in the General Directions given by the Charily
Commissioners under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention.
Basis of independent examlner'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 explanations
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:
1. Which gives me reasonable cause to believe that in any material respect Ihe
requirements
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounling records and comply with the
accounting requirements of the 2011 Act
have not been met: or
2. to which, in my opinion attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Compass Accountants Limited
Venture House, The Tanneries
East Street, Titchfield. Hants.
P014 4AR
Kerry Lawrance FCA
Date: 24- flfriL