Brandon Pre-school Playgroup Annual Report for the year ended 31" March 2025. The trustees present their annual report and financial statement of the charity for the year ended st 31 March 2025. The financial statement has been prepared in accordance with the accounting policies set out in our Constitution, The Charities Act 2011 and the Charitie5 Statement of Recommended Practice {second edition} and Financial Reportin8 Standard FRS 102. Aims and activities for the public benefit. The aim5 of the pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understsnd and provide for the needs of their children through community groups and by: lal 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.. (b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas," (cl 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 continue to make progress towards becoming a Charitable Incorporated Organisation (CIO), We now have our new registration with the Charity Commission and have submitted our application to Ofsted. Once the new organisation has been registered by Ofsted, we can start the process of transferring everythin8 acro55 in preparation for closing down the old registration and switching over to the new one. After some difflcult previous years, we have made a profit this year for the second year running. This is good news as we can replenish our reserves after they had been depleted in previous 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 as we can, but we also need to ensure that we have adequate reserves to ensure we have the finances to cope with a fluctuating economy. The trustees would Ilke to thank staff and volunteers for their dedlcatlon and hard work throughout the year.
Structure, Govemance and Management The pre-school is a registered charity, number 1029166, and is constituted under the Pre-school Learnin8 Alliance Model Pre-school Constitution 2011, adopted by the Trustees on the 24, October 2012. Atthe Annual General Meeting IAGMI, Trusteeswill be elerted by parents Imembersl of the pre- school. The minimum number of elected trustees shall be 5 and the maximum Shall be 12. Trustees can co-opt 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 meetings may be determined 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 Details Names of the Trustees who manage the charity: Laura Boone (Chairperson) Claire Goldstone (Treasurer) Hannah Jordan lelected 251031251 Patricia Ma5ango Lee Pittingale (retired 251111241 Kendal Savage (elected 25103/251 Laura Smith15ecretaryl Clare Taylor Name of trustees holding title to property belonging to the charity: Laura Boone Claire Goldstone th Approved by the Trustees on 12 January 2026 and signed on their behalf by.. Laura Boone Chairperson
harity registration numbgr.. 1029166 BRANDON PRE-SCHOOL PLAYGROUP TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Kingfisher BUSI5$ S9Th1 Lt Casits Casde LÈn¢ Thefford Norfc4k IP24 2ER
Brandon Pre-school Playgroup Contsnts Pagé Trustses. Report In(lependent Examinerfs Rfjpyi Stat8ment ol Finawal Activttles ststernent of Fin8nd81 Poslth Notes to the Financial Statements
Brandon Pre-school Playgroup Trustees, Roport For The Year Ended 31 March 2025 The trustees present thelr report and tha financial sl8t&ments for the year endwj 31 Marth 2025. Achi•vements and P•rlonnanc• Mln Achl•¥•m•nts We continua lo mak& progress lowards becryning a Chantat48 Incorwatat1 Oryanisation ICIOI. We now have our new ragistralion with Ihè Chanty Comrnission and have submitt8d tyjr appltIOn to ofste¢J. Ortt the new organisation has been registered by Ofsted. we can start the [{$8 of transforring &Va1n9 across in preparation for dosing down th& old registration and swtching over lo tha naw ono. Aftef some diffKull pr8vlous years. we have made a profft this yeai lor thè sK*rk1 year njnning. This is gotsy news as w$ can replenish our r¢servg8 Oftor they had been dgplel&d in pr¥wous years. AS a charity we ar& not expec lo make13rge amounts of profit. and we want th8 playgroup to benefit from spending on fair wag8s for staff and wonderful resources for your children as much as we can. but we also need to ensure that we have adequate r88erves lo ensure we have lh¢ financès to cope wlth a Ilucbjatlng economy. The trustees would like io thank staff and ¥olunteeT5 for thr dedication and hard wowk throughoul Ihe year. Structure, Gavemanc• and Manag•ment Governlng Docum•nl The charty Is controlled by its govemiThJ document. a deed oftrusl. and conslitules an unwhrated charrty. Gtrnoral Thg prg-$¢hool Is 8 regist8rpd charty. number 1029166. and 1$ consth"tut¢d undtr tho pTfr$d Leamiro Ajlianco Modol Prg-s¢ho Ctsnstitution 2011. adopted by the Trusts&s M th& 24th October 2012. At the Annual Gera1 Meeting IAGM), Trusteès will bè •lected by parents Imembersl of the prnschool. Thè mlnlmum number ol elected tnJ$t•&s shall b? 5 and the maxirnurn shall be 12. Trustees can ctropt up to 3 turther Truslges at any time after the AGM. The Trustees shall hold at188st 2 m¢8tings eath year. Every issue c(&er9d by thè Trusteos at m88tin95 may be delermined by a simple majority vole. A Truste6 must 8bsenl himseff or hernelf from any discussiorts in wlich it ts possth that a ¢onflicl of intere81 may arise and may take no part in any vote on the matter. R18k manag•m•nl The trustees have a duty to Idenllfy 8nd review the rsks to whith Iho 15 exposed, and to ensure appropriate controls are in plae8 to provido rè88onabl6 assvrance against fraud and error. Ror0 •ttd Admlol8tr#llv• Oetsils Tru•t¥ LaLtra Boorn- Chair ofTruslgOS Claire Goldstone Treasuref Hannah Jordan IBppointed 25103r2025) Patricia Massango Lee Pittingdale (resigned 25111120241 Kandal Savage lappointed 25103120251 Laura Smith Clare Taylor Ch&rlty Numbèr 1029166 Prlnelpal Addr• The 8fandon Cèntre Bury Ro8d BRANDON Suffolk IP27 06Q Pagè 1
Brandon Pre-school Playgroup Trustees. Report {contlnued) For The Year Ended 31 March 2025 Indewndent Examlner Peter Tumer ACMA, CGMA Kingfisher Business Servths Ltd C8ssta Castle Lano Thetford Norfolk IP24 2ER P*3e 2
Brandon Pre*chool Playgroup Trustees. Roport (contlnued) For The Year Ended 31 March 2025 The trustegs, repl was approvgd by the boaid of trust and signed on its b&haV by: Laura Bwn& Trustee 07111r2025 Pa98 3
Brandon Pre-school Playgroup Independent Examlnerfs Report to the Trustees of Brandon Pre4¢hool Playgroup For The Year Ended 31 March 2025 I report lo Ihe trustees on my examirtration ol the accounts of Brandon Pr&Sclwl PLqy9rfyJp Ith8 Trust) for Ihe year end¥d 31 Mor¢h 202S. Rèsponslblllll•$ •nd Ba¥65 ot Rèport As the charfty tmsteas ofthe Tiust yw are restK)n&bla frA the preparation ofthe acca)Unts in accordance wilh the requirem8nts of Iha Charities Act 20111.the Aci'l- 116port in of my ¢xamin8tion of thè Trust's accounts carried out undw s8clion 145 of thè 2011 A¢t and in ¢8rryiThJ out my èxarnination, I have followed Ihe applicable Directions given by the Charlty Commission undèr seetion 145(SXb) of the Act. Indewndent Examlnerfs Statsment I have completed my examination. l eonfim lh* no mat¢rio1 matters have come to my attention in CA)nnection with the examination giving me cavse to believe that in any material respecl.. 1. 8ccouniing r8¢ords were kept in re$pgCt of the Trust 8s requirpd by sec11c 130 of ihe Acl.. or 2. the accounts do nol accord with those records". 3. the accounts do nol comply wth the appIable requirements concerning the fom and conlents of accounts sel out in Ihe Charities IAccounts aftd Reports) Regulations 2008 other than any requirement that the arLounts give a Yrue and fair V/ which is not a matter con51dored as part ol an IrwJ8pendent examinabon. ha no ¢oncern$ 8nd have come 8cross no other matters in connectijr th8 8xamination to which attèntion should bo dr8vm in thi3 r8port In order to onabl& B propor undorstanding of thè aceoLbnts lo be reach. Peter Turn8r ACMA. CGMA 0711712025 Kingfisher Business Services Ltrl Casita Castle Lane Thetford Norfolk IP24 2ER Pa98 4
Brandon Prè4chool Playgroup Statement of Flnanclal Actlvltles For The Year Ended 31 March 2025 2025 2024 Unr•strletod Unr•strlct•d fundg funds Notss INCOME AND ENDOWMENTS FROM., Donations an¢J I¥9$ Other trading a¢tivili¥s Investments 171,959 710 225 1S9,358 1,350 179 172.894 160,887 EXPENOITURE ON: Raising funds Charitable activities: 1157.7821 1154.0041 NET INCOME 15,112 6,883 hlET MOVEMENT IN FUNDS RecoNCIUATION OF FUNDS.. Total funds brought fomard 15.112 6,883 11.332 4.449 TOTAL FUNDS CARRIED FORWARD 11 26,444 11,332 The rleS on pages 7 to 10 fomi part of Ihese financial ststernenl& Pag• 5
Brandon Pre-school Playgroup Staternent of Flnanclal Posltlon As At 31 March 2025 2025 2Q24 Vnrostrlct•d Total fund8 funds Notes CURRENT ASSETS Cash at bank and in hand 30,477 28,661 30,477 28.661 Cr•dl¢or*: Amounts F411Sno Du• Iyllhln On• Year 10 14.0331 117,3291 NET CURRENT ASSETS ILIABILMESI 26.444 11,332 TOTAL ASSEfs LESS CURRENT LIABIUTIES 26.444 11,332 NET ASSETS 26,444 11,332 FUNDS OF THE CHARITY Ufirestricted Fund5 26.444 11,332 TOTAL FUNDS 11 26,444 11.332 On ol the board Clalr& Gdd5ton8 Tru5te8 0711112025 Th6 not8$ on pag88 7 to 10 fomi pwt ofthese financial ststemerts. Pag8 6
Brandon Pre4chool Playgroup Notes to the Flnanclal Statements For The Year Ended 31 March 2025 Gen•rnl Infofmatit) Brandon Pre-sehool PlaygroLp Is an unincorFKyated tharity regtstered wth Ihe Charity CommtS61on. regislered charity number 1029166. The prirripal address is The Brandon Centre. 8ury Road. 8RANDON. SLrffc4k, IP27 08Q. Accountlng Pollcl•s 2.1. Bul$ of Pr•p•r•tlon ot Fln&n¢l•l St•tem•ntg The financial statements have been ppared In accordancè wth the Charities SORP IFRS 1021 'Accounting and Rgwing by Chanties.. Statemert of Recornrnended PraclFce applicable to charities pparing their aecounts in accordan Wt the Financial Repoiting Standard applicablo in th? UK and Republic of Ireland IFRS 1021 {effeciive 1 January 20191. Fingnc4al Rèporting Standard 102 'The Financial Reporting Stsndard applb in the UK and Rep1¢ of Irelarvj. and Ihe Charlties Act 2011. The charTty is a Put4K Benefit Entity as fJefin¥d by FRS 102. 2.2. Fund A¢Gounttng UnrastricteLI lu1 ¢8n used in Bccordance with the Charit8 cwives at diswlion of tho Iruslees. Designated funds cornprise unresln.cled funds that have been set asMJe by the trusl•è$ for a specific purpose. Restrictèd funds are to be used for speofic purpo as laid dthvn by th6 donor. Furthef explanab.on ol the nature and purpose ol lund is induded in the notes to th& financial statements. 2.3. Incomlng R•Ure• Al Income Is recognisd In the Statement of Fin¥nci81 Aetiviti"es 01 tho ch¥rfty has entillement to the fvnds, it is probabte Ihal the incorne will be received and the amourrt can be moasured reliabty. 2.4. Resour¢o5 EXnd•d Liabilities are recognised as expenditur8 as scJn as there is a legd or construthe obligation committing the charity to that expenditure. il is probable that 8 transfer ol economic benefts will be required in settlEment and the amount ol the obligalion can be measured rèliably. Expènditure is accounted for on an accwals basis and ha$ been dassrfd under headings that aggreg3te all cost related lo the category. Where costs cannot be dira¢lly a¢iributa¢J to particular haadings they havè bègn allo¢ated to activiti on 8 basis ¢onsislgnl with ihe use of resouices. 2.5. C•sh and C•$h Equival•nts Cash and cash equivalents are ha¢ financial assets 8nd indude cash in hand and deposits hdd at call with banks. oth8r short-terrn highly liquid investments that rnabjre in no MO Ihan the months from the date of acquisttion and a readily convertible to a known 8mounl of ¢ash wilh insignifieanl risk ¢f ¢h8ng irn valuè. ond bank ov6rdrafts. 2.6. Taxatlon Tho charty is exempt from tax as all Its irKomo is tharitabb and a18 for tharitab purposgs. 2.7. P•ns5on8 The charity operates a defined p8nsion contribution scheme. CoAlribuknc)s are charged to the stalem8 of Finanaal Activilles as Ihey become payable in accordance wlh the rules ofthe 8(*eme. Ineom• from DonatK4ns and L•oaei•s 2025 2024 Unre8tri¢ied Unrestricled fvnds fvnd8 Donations and gifts Othgr 20 171,939 159.358 171.959 159.358 Pagè 7
Brandon Pre-school Playgroup Notes to the Flnanclal Ststements Icontlnued For The Year Ended 31 March 2025 4. Incom• from Oth•rTr•ding A¢ti¥ili•8 2025 2024 Vnrestrlct•d fuThdi Unrn$trl¢t•d funds Fundraising èvènt¥ 710 1.350 Inve$bMnt I1Orne 2025 2024 Unro8trict•d Unrestricted fund• fund• Bank interest reCeiVae 225 179 6. Analy818 of Exp•ndltur• 2025 A¢tfvltle$ undertaken dlrectly Support ¢o$t$ Inote7) Total R81glng fvnds 123,019 34.763 157,782 2024 Actfvftles undertaken dlr•cUy Support costs InOt97) Totol Rafjslng fvnd$ 134.146 19.858 154.004 Support Costs 2025 Ralslng lunds Prèmisès éxpenses Genwal administrat Intsrest payable Govem8n¢• Costs 1.375 30.780 136 2,472 34.763
Brandon Pre-school Playgroup Notes to the Flnanclal Statements (Contlnued) For The Year Ended 31 March 2025 2024 Raljlng fundi Premises expen38s Gonoral adrninistratw>i Interest p3yabl Govèmancè costs 461 17,234 142 2,021 19,858 Staff Co8t• staff costs were as follows: 2025 2024 Wag&s arnd salariss Other Fension costs 105,320 3,858 114,557 1,643 109.178 116,200 No employees received employee ben8frts18xclng employer Fénslon costs) the reF*Ntir period ol more than £60.000. Av•rage Numbor ol Ernploy••s Average number of employees during the year was.. 912024.. 10} 10. Cr•dltors.' Amounts F•lllrng Dutr Wlthln On• Y•ar 2025 2024 Tradtr creditors Other creditors Taxation and $oei81 sg¢urity Accruals and deferyed Incom8 302 328 13.595 3.406 3.Y30 4,033 17,329 11. mov•Ml In Fund$ As al 1 Aprfl 2024 A¥ at 31 March 2025 Incom• Expendre Unr•gtrlctod fvnd8 G•neral.' Ggn9r81 unrestri¢ted fvnd 11,332 172,894 1157.782) 26.444 Total fund8 11,332 172,694 1157,7821 26,444 Pag8 9
Brandon Pre4chool Playgroup Not•s to the Flnanclal Statements {contlnued) For The Year Ended 31 March 2025 AS at 1 April 2023 As at 31 March 2024 In¢om• Expondtture Unr9$trl9d lunds General.. Genèral unt•$tricttd fund 4,449 160.887 1154,0041 11,332 T¢t41 fvnds 4,449 160,887 1154.0041 11,332 12. Transactlons wlth Tru$t颥 None of the trustees rerEived any remuneration or any cther terth frc¥)) an ltsYnt *ilh the charity or 8 related entity during the current or prevSous yaar. No tnjslee expens8s havo b8en incuThed. 13. Relat•d Party 018closur•• There havè baen no related paty transactions in thè repm period thal requiro discb)sure. Page 10