Brandon Pre-school Playgroup
Annual Report for the year ended 31" March 2024.
The trustees present their annual report and financial statement of the charity for the year ended
31, March 2024. The financial statement has been prepared in accordance with the accounting
policie5 set out in our Constitution, The Charities Act 2011 and the Charities Statement of
Recommended Practice (second edition) and Financial Reporting Standard FRS 102.
Aims and activities for the publi¢ benef it.
The aims of the pre-school are to enhance the development and education of children primarily
under statutory school a8e by encouraging parents to understand and provide for the needs of their
children through community groups and by-.
la) Offering appropriate pay, education and care facilities, family learning and extended hours
groups, together with the right of parents to take responsibility for and to become involved
in the activities of such groups, ensuring that such groups offer opportunities for all children
whatever their race, culture, religion. means or ability,.
(bl Encouraging the study of the needs of such children and their families and promoting publi
interest in and recognition of such needs in the local areas.
Icl Instigating and adhering to and furthering the aims and objects of the Pre-school Learning
Alliance.
The trustees confirm that they have referred to the Charity Commission's guidance on public benefit
when reviewing the charities aims and objertives and in planning future activities.
Trustee's Report
We are making slow but steady progress towards becoming a Charitable Incorporated Organisation
ICIO). We are ready to register the new CIO with the Charity Commission and will then submit our
application to Ofsted. Once we have been registered by Otsted, we can prepare to close down the
old re8i5tration and switch over to the new one.
After having made a loss over the previous few years, we have made a small profit this year. We had
been working hard to address our flnancial robustness and fortunately in the past we had benefitted
from a period where we had been accruing profits which has cushioned us during those difficult
years.
As a charity we are not expected to make large amounts of profit, and we want the playgroup to
benefit from spending on fair wages for staff and wonderful resources for your children as much a5
we can.
The trustees would like to thank staff and volunteers for their dedication and hard work throughout
the year.

Structure, Governance and Mana8ement
The pre-school is a registered charity, number 1029166, and is constituted under the Prtrschool
th
Learning Alliance Model Pre-school Constitution 2011, adopted by the Trustees on the 24 October
2012.
At the Annual General Meeting (AGM), Trustees will be elected by parents (members) of the pre-
school. The minimum number of elected trustees shall be 5 and the maximum shall be 12. Trustees
can CCtrOPt up to 3 further Trustees at any time after the AGM.
The Trustees shall hold at least 2 meetings each year. Every issue considered by the Trustees at
meeting5 may be deterrnined by a simple majority vote.
A Trustee must absent himself or herself from any discussions in which it is possible that a conflict of
interest may arise and may take no part in any vote on the matter.
Reference and Administrative Detail$
Names of the Trustees who manage the charity:
Laura Boone (Chairperson)
Rebecca Connor (retired February 20241
Olivia Davey (retired February 20241
Kimberly Egan-welch (retired February 2024)
Claire Goldstone (Treasurer)
Gemma Hargreaves (retired October 20231
Patricia Masango
Laura Smith (Secretary)
Sam Snalth Iretired February 2024)
Clare Taylor
Name of trustees holding title to property belonging to the charity:
Laura Boone
Claire Goldstone
Approved by the Trustees on 3￿ January 2025 and signed on their behalf by:
Laura Boone
Chairperson

REGISTERED CHARITY NUMBER: 1029166
ort of the Trustees and
Unaudited Financial Statements
for the Year Ended 31st March 2024
for
Brandon Pre-school Pla
rou
TWR Accountants
The Old Registrars
57a High Street
Brandon
Suffolk
IP27 OAU

Brandon Pre-school Pla
rou
Cont nts of th Financlal Statements
for the
ear end d 31st March 2024
Page
Report of the Trustees
Independent Examlner's Report
Statement of Flnanclal Activlties
8alan¢e Sheet
Notes to the Flnancial Statements
Detalled Statement of Financial Activlties
10 to 11

Brandon Pre-school Pla
rou
Re
ort of the Trustees
for the
ear ended 31st March 2024
The trustees present their report with the financial statements of the charity for the year ended 31st March 2024. The
trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 1021 (effective l January 20191.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document. a deed of trust. and constitutes an unincorporated charitv.
Rlsk management
The trustees have a duty to identify and review the risk5 to which the charity charityis exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1029166
Principal address
The Brandon Centre
Bury Road
Brandon
Suffolk
IP27 OBQ
Trustees
Mrs L Boone
Mrs C Goldstone
Mrs R Connor (resigned 29.2.241
Mrs C Tay5or
Mrs L Smith
Mrs P MacLeod (resigned 27.4.231
Mrs R Dibley (resigned 29.2.24}
Mrs K Egan-welch Iresigned 29.2.241
Mrs K Rolph (appointed 29.2.241
Mr L Pittingale (appointed 29.2.241
Mrs P Masango
Independent Examiner
Patrick Smith FCCA
TWR Accountants
The Old Registrars
57a High Street
Brandon
Suffolk
IP27 OAU
Approved by order of the board of trustee5 on
signed on its behalf by:
Mrs L Boone- Trustee
Page I

Inde
endent Examlner's Re
ort to the Trustees of
Brandon Pre-school Pla
rou
Independent examlner's report to the trustees of Brandon Pre-school Playgroup
I report to the charity trustees on my examination of the accounts of Brandon Pre-school Playgroup (the Trust) for the
year ended 31st March 2024.
Responslbllltles and basls of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 {'the Act'l.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying
out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl
of the Act.
Independent examlnÈr's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with
the examination givin8 me cause to believe that in any material respect:
accounting record5 were not kept in respect of the Trust as required by Section 130 of the Act,. or
the accounts do not accord with those records- or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set
out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts
give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to en3ble a proper understanding of the accounts to be reached.
Patrick Smith FCCA
TWR Accountant5
The Old Registrars
57a High Street
Brandon
Suffolk
IP27 OAU
Date: .
Page 2

Brandon Pre-school Pla
rou
Statement of Financial Activitles
for the
ear ended 31st March 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
159.358
142,081
1,350
179
910
47
other trading activities
Investment income
160,887
143,038
Total
EXPENDITURE ON
Raising funds
Raising donations and legacies
134,146
142,212
134,146
142,212
19,858
22,144
other
154,004
164,356
Total
6,883
121,3181
NET INCOMEIIEXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
4,449
25,767
4,449
TOTAL FUNDS CARRIED FORWARD
11,332
The notes form part of these financial statements
Page 3

Bran
on Pre-school Pla
rou
Balance Sheet
31st March 2024
2024
Unrestricted
fund
2023
Total
funds
Notes
CURRENT ASSETS
Cash at bank and in hand
28,661
19,OB8
CREDITORS
Amounts falling due within one year
(17,3291
114,6391
NET CURRENT ASSETS
11,332
4,449
TOTAL ASSETS LESS CURRENT LIABILITIES
11,332
4.449
11,332
4,449
NET ASSETS
FUNDS
Unrestricted funds
11,332
4,449
11,332
4,449
TOTAL FUNDS
ncial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by..
Mrs C Goldstone- Trustee
The notes form part of these financial statements
Page 4

Brandon Pre-school Pla
rou
Notes to the Financial Statements
for the
ear ended 31st March 2024
ACCOUNTING POLICIES
Basis 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 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and RepLtblic of Ireland IFRS 1021 (effective l January 20191,, Financial
Reporting Standard 102 'The Financial Reporting Standard 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 Statement of Financial Activities once the charity has entitlement to the funds,
it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in Settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis
and has been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basi5 consistent with the
use of resources.
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 restricted purposes within the objects of the charitv.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose5.
Further explanation of the nature and purpose of each fund 15 included in the notes to the financial
statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
OTHER TRADING AcfiviTIES
2024
2023
Fundraising events
1,350
910
Page 5
continued.

Bran
onPr
-school Pla
rou
Notes to the Financial Statements- continued
for the
ear ended 31st March 2024
INVESTMENT INCOME
2024
2023
Bank interest
179
47
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31st March 2024 nor for the year
ended 31st March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31st March 2024 nor for the year ended
31st March 2023.
STAFF COST5
2024
2023
Wages and salaries
Other pension costs
114,557
1,643
118,363
1,577
116,200
119,940
The avera8e monthly number of employees during the year was a5 follows:
2024
io
2023
io
General
No employees Teceived emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
142,081
Other trading activities
Investment income
910
47
Total
143,038
EXPENDITURE ON
Raislng funds
Raising donations and legacies
142,212
142,212
Other
22,144
Total
164,356
Page 6
continued...

Brandon Pre-school Pla
rou
Notes to the Financial Statements- continued
for the
ear ended 31st March 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIALA￿1v1TIE5- continued
Unrestricted
fund
NET INCOMEI(EXPENDITURE)
121,3181
RECONCILIATION OF FUNDS
Total f unds brought forward
25.767
TOTAL FUNDS CARRIED FORWARD
4,449
CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
2024
2023
Social security and other taxes
Other creditors
Accrued expenses
13,595
328
3,406
13,677
332
630
17,329
14,639
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
4,449
6,883
11,332
TOTAL FUNDS
4,449
6,883
11,332
Net movement in funds, included in the above are as follows..
Incoming
resources
Resource5
expended
Movement
in funds
Unrestricted fund5
General fund
160,887
{154,004}
6,883
TOTAL FUNDS
160,887
1154,004)
6,883
Page 7
continued...

Brandon Pre-school Pla
rou
Notes to the Financlal Statements- continued
for the
ear ended 31st March 2024
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestrlcted funds
General fund
4,449
25.767
121,3181
TOTAL FUNDS
25.767
{21,3181
4,449
Comparative net movement in funds. induded in the above are as follows..
Incoming
resources
Resovrces
expended
Movement
in funds
Unrestrirted funds
General fund
143,038
1164,3561
121,3181
1164,356)
{21,3181
TOTAL FUNDS
143,038
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
31.3.24
At 1.4.22
Unrestrlcted funds
General fund
25.767
114,4351
11,332
11,332
TOTAL FUNDS
25,767
(14.4351
A current year 12 months and prior year 12 months combined net movement in funds. included in the above
are as follows..
Incoming
resource5
Resources
expended
Movement
in funds
Unrestricted fund5
General f und
303.925
1318,3601
114,435}
TOTAL FUNDS
303,925
318,3601
114,435)
Page 8
continued...

Brandon Pre-school Pla
rou
Notes to the Financial Statements- continued
for the
ear ended 31st March 2024
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2024.
Page 9

Brandon Pre-school Pla
rou
Detailed Statemen
of Financlal Activities
for the
nded 31st March 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Suffolk CC grant
Fee income
other income
Breakfast and lunch club
124,710
32,682
623
1,343
110,748
25,104
4.825
1,404
159,358
142,081
Other tradlnE activlties
Fundraising events
1.350
910
Investment income
Bank interest
179
47
143,038
Total incomlng resources
160,887
EXPENDITURE
Raislng donatlons and lesacies
Wages
Pensions
Equipment and materials
Service charges
Trips and excursions
114,557
1,643
5,900
12,046
118,363
1.577
5,027
15,929
1,316
134,146
142.212
Support costs
Management
Rates
Telephone
Computer expenses
Repairs and renewals
Sundries
Subs and insurance
Training
461
2,674
12,029
92
1,835
85
519
707
1,889
11,825
97
2,449
1,172
368
17,695
18,507
Flnance
Bank charges
142
164
Governance costs
Accountancy
Carried forward
762
762
654
654
This page does not form part of the statutory financial statements
Page 10

Jrandon Pre-school Pla
rou
Detailed Statement of Financial Activities
for the
ear ended 31st March 2024
2024
2023
Governance costs
Brought forward
Professional fees
DBS checks
762
I,IZ9
130
654
2,640
179
Z,021
3,473
Total resources expended
154,004
164,356
Net incomellexpenditure)
6,883
(21,3181
This page does not form part of the statutory financial statements
Page 11