REGISTERED CHARrrY NUMBER: 1042803
Report of the Trustees and
FiDV4ncial Statements for the Year Ellded 31 August 2024
for
Jack & Jill Pr￿School

Jack & Jill Pre-school
Contents of the Financial Staten>ents
for the Year Ended 31 August 2024
Page
Report of the Trustees
IndcpeDdeDt Examiner's Report
Statement of Financial Activitie5
Balydnce Sheet
Notes to the Financial Statements
6 to 10
Detailed Statement of Financial Activities

Jack & Ji]I Pre-school
Report of tbe Trustees
for the Year Ended 31 August 2024
Tbe tn]8tees Present their report with the financial statemenls of tbe chaTity for the year ended 31 AuEUSt 2024. The
trustees hav¢ adopted the provisions of Accounting and Rcporting by Charities.. Statement of Recommended Practice
applicable to ¢harities preparing their accounts ID accordance Thitb the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102) (cff¢Gtive l January 2019).
OBJECTIVES AND ACTivfTIES
Objectives and ain
To enbance the development 2nd education of cbildrcn under statutory school agL by encouragillg parents to UDdersland
and provide for the need5 of their childreu through community groups.
Significant activities
The c￿lty provides day¢are for cbitdren aged 9 montbs to 5 years and wrap around care for children aged 2-12 years
old.
FINATrICIAL REVIEW
Reserves policy
At Jack and Jill preschool we are awa￿ of the continuously changing needs and circumstances of tbe group. In order to
help safe-guard agaiDSt any unforeseen cir¢llmsthnces we feel it is necessary to maintsin a reserve account. We would
like to accumulale approxitnately three moth5 llllming costs in the reserve and for the purpose of this calculation we will
take one months runtiing costs to be £26.000. The money in the rcserve account may be used to h¢lp cover th¢ settings
overhcads where neccssary. Where possible Ibe setting will accumulate fi]Dds to help ¢oveT expenses such as staff
training and exit funds.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governing document
The ¢harity is controlled by its governing docum¢nL a deed of tr￿St and constitutes an unincorporated charity.
Organis4tiono1 structure
The Members of the Management Committee are as follows:
Lynne Batchelor
Anne-marie Romaine
Katie Coulthard
T￿steeS and Managemeut Committee membets self-nomiDate for roles and are voted in at the charity's Annual General
Meeting.
REFERENCE AND ADMtNISTRATtVE DETAILS
Regxstered Charity number
I042803
ChaTTperson
SecrLtary
Tr¢a5urer
Principal address
LittlehaveTh Infant s¢bool
Hawkesbourne Road
Horsham
Wcst Siissex
RH12 4EH
Trustees
TTUStees
Miss L Batchelor - CbaiTperson
K cou1th￿d - TTeasureT
A Romaine - Secretsry
Page I

Jack & Jill Pre-school
Report of the Trustees
for tbe Ended 31 August 2024
REFERENCE AND ADMINISTRATIVE DETAILS
P R Collios
FCA
Warrcn House Accountants Limited
4 The Coutyard
Hoin)sted Farxn
Staplefield Road
Cuckfield
West Sussex
RH17 5JF
Approved by order of the board of trustecs on.
and signed on its behalf by:
K Coulthard - Trustee
Page 2

Independent Examiner's Report to th¢ Truste¢s of
Jack & Ji]I Pre-school
Independeut examiner's report to the trustees of Jack & Jill Pre-school
I report to the clwity trustees on my examination of the accounts of Jack & Jill Pre-school (the TTUSt) for tbe year ended
31 August 2024.
Respon4ibilities and basi5 of report
As the clwity trustecs of tbe Trust you are responsiljle for the PTeparatioTh of the accounts in ac¢oidanc¢ with the
requirements of tbe Charities Act 2011 ('tbe Act,).
I report in respect of my cxamination of the TrusL'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 wider Section 145(5)(b) of
tILe Act.
Independent exaTDiner's statement
Since your charity's gross incoKne exceeded £250,000 your examiner tllust be a mejnber of a listed body. I can confirn]
Ihat I am qualified to undertake the examination because I arn a member of the Institute of Cbartered Acco]Jntants in
England and Wales, which is one of the listed bodics.
I havc Lompletcd my examination. I confjrm that no material matteTs bave come to my attention in connectioD with the
examination ￿VIllg me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as iequired by Section 130 of the Act" or
the accounts do not accord with those iecords" or
the accounts do Dot coniply with tbe applicable Tequirements concerning tbe fonn and cotktent of accounts set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that th¢ accounts give a
true and tair view which is not a maller considercd as part of au independent examination.
I have no concerns and have come acrogs no other matter5 in coKwection with the exan]ination to which allention sbould
be drawty in this report in Order to enable a proper understallding of the accounts to be rcached.
MSPR
Ilins
Date". ..........
¢17
Pag¢ 3

Jack & Ji]I Pre-sehool
St*tement of Financial Activities
for tbe Year Ended 31 August 2024
31.8.24
Unrestrlcted
fund
31.8.23
Totsl
nds
Notes
INCOME AND ENDOWMENTS FROM
Donations and l¢gacies
134,013
101,374
Other trading activities
Invc5tment income
138,438
920
128,569
309
Total
273J71
230,252
EXPENDITURE ON
Raising funds
2,751
Charitable actI￿tieS
Salaries & social security
Staff training and development
Rent
Expenditure on charitsble activities
Office costs
Insurance
Depreciation
211,725
2,384
12,733
20287
25,521
2,002
8,106
148,432
815
17.400
4,700
21,952
1,962
8.309
Total
282,877
206,321
NET INCOMEI(EXPENDITURE)
(9,506)
23,931
RF.CONCILIATION OF FUNDS
Total fuuds brougbt fonvard
152.099
128,168
TOTAL FUNDS CARRtED FORWARD
142,593
152,099
The noles forn) part of these financial statements
Page 4

Jack & Pre-school
Balance Sbeet
31 August 2024
31.8.24
Unrestricted
fund
31.8.23
Totsl
Notes
FIXED ASSETS
Tangible a.%sets
29396
37,502
CURRENT ASSETS
DebtoTs
Cash at bank and in hand
2,614
163J72
1.919
137.266
165,986
139,185
CREDITORS
Amounts falling due within one year
(52,789)
(24.588)
NET CURRENT ASSETS
113,197
114,597
TOTAL ASSETS LESS CURRENT
LIABILITIES
142.593
152,099
I ET ASSETS
142,593
152,099
FUNDS
Unrestricted funds
io
142,593
152,099
TOTAL FUNDS
142,593
152,099
The financial statements were approved by the Board of Tn￿teeS and authorised frir issue
1.0 6.1...&.f.. and were SIg￿ed Oll its behalf by:
on
K Coulthard- T￿￿te¢
The notes form part of these financial ststements
Page 5

Jack & Jill Pre-school
Notes to the Financial Statements
for the Year Ended 31 August 2024
ACCOUNTING POLICIES
Basis of prepgTing the fmancial statements
TILC finallGial stalen￿llts of thc charity. which is a public benefiÉ entity under FRS 102. have been prepared in
accoidance with the CILarities SORP (FRS 102) 'Accounting and Reportinty by Charitics: StateD]ent of
Recorntncnded Practice applicable to clwities prepartng their accounls in accordauce with thc Financial
Reporting Standard applicabl¢ tn the UK and Republic of ]reland (FRS 102) (eff¢¢tive l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Statldard applicablc the UK and Republic of
Ireland, and the ChaTities Act 2011. The financial slatemeDts hiive been prepaTed under the histOTical cost
conventioll.
Income
All income is recogniscd in the StatenienÉ of Financial Activities once the cbarity has entitlement to the funds, it
is probable that the income will be received aud the amount C3n be measured reliably.
Expenditure
Liabilitics are recogt)ised as expenditure as soon as there 18 a legal or constructive obligalion commiltiDg the
charity to that expenditure. it is probable that a transfer of ecotlomic beuefits will be required in settlement and
the amount of the obligalion can be measured reliably. Expenditure is accounted for on an accnthls basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
allributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible fixed assets
DepreciatioTh is provided at the following ￿lUa1 rates in order to Write off each asset over its estimated useful
life.
Computer Equipment_ 33 % Stralgbt Lille
Short Lease Premium- IO/o Straight Line
Fixtures & Fittings - 250/. Reducing balance
Taxation
The charity is exempt from tsx on its charitable activities.
Fund accounting
UnTCStricted fimds can be used in accordance with the charitsble objectives at the discretion of the trust¢¢s.
Restricted fimds can only be used for particular restricted purposcs within the objects of the cbarity. Restrictions
arise when specified by the donor or wben futlds are rdised for particular rcstricted purposes.
Furtb¢r explanation of the nature and putpose of each ￿Thd is included in th¢ notes to th¢ financial Statements.
OTHER TRADING ACTivrrIES
3J.8.24
31.8.23
Fundraising events
Session fees
Other income
1,169
136.703
566
2,358
125,061
1,150
138,438
128,569
Page 6

Jack & Jill Pre-school
Notes to the Finallcial Statements- continued
for tbe Year Ended 31 August 2024
]NVESTMENT INCOME
31.8.24
31.8.23
Deposit account interest
920
309
TRUSTEES, REMUNERATIO]Y AND BENEFITS
Ther¢ were no t￿sleeS, re￿LUneratiOn or other benefits for the year ended 31 August 2024 nor for the year ended
31 August 2023.
Trustees, expense5
There were no trustees, expens¢5 paÈd for the year ended 31 August 2024 nor for thc year ended
31 August 2023.
STAFF COSTS
The average monthly number of employe¢s during the year was as follows..
31.8.24
li
31.8.23
Pre school assistance
No employees received emolument5 in excess of £60.000.
COMPARATIVES FOR THE STATEMENT OF FJF4ANCIAL ACTIVJTIES
UDrestri¢t¢d
fimd
INCOME AND ENDOWMENfs FROM
Donations and legacies
101.374
Other ts2ding activities
Investment incoTne
128,569
309
Total
230,252
EXPENDITURE ON
Raising funds
2,751
Charitable activities
Salaries & Social security
Staff training and development
Rent
Expendi￿re on charitable activities
Office cosls
Insurance
Depreciation
148,432
815
17,400
4,700
21,952
1.962
8.309
Total
206,321
NET INCOME
23.931
RECONCILIATION OF FUNDS
Total funds brougbt fonvard
128,168
Page 7

Jack & Till Pre-school
Notes to the Fioancial Statements - continued
for the Year Ended 31 August 2024
COMPARATIVES FOR THE STATEMENf OF FINANCLIL ACTIvrrtES . continued
Unrestricted
fund
TOTAL FUNDS CARRIED FORWARD
152,099
TANGIBLE FIXED ASSETS
Fixtures
Short
le&s¢hold
Coillputer
equipment
fittings
Totals
COST
At I ScpÉember 2023 and 31 August 2024
74364
3,435
2,159
79,958
DEPRECIATION
At I September 2023
Charge for year
39,661
7,436
lJ97
510
1,398
160
42,456
8,106
At 31 August 2024
47,097
1,907
1,558
50,562
NET BOOK VALUE
At 31 AUg￿8t 2024
27267
1,528
601
29J96
At 31 August 2023
34,703
2.038
761
37.502
DEBTORS: AMOUNTS FALLING DUE WJTHIN ONE YEAR
31.8.24
31.8.23
Trade debtors
Prepayments
1,154
1,460
516
1.403
2,614
l.919
CREDITORS: AMOUNTS FALLING DUE W]THIN ONE YEAR
31.8.24
31.8.23
Other creditors
52,789
24,588
Page 8

Jack & Jill Pre-school
Notes to the Finallcial Statements- continued
for the Year Ended 31 Avgllst 2024
io.
MOVEMENT IN FUNDS
Net
movement
ID funds
At
31.8.24
At 1.9.23
Unrestricted funds
Genual fund
152.099
(9506)
142.593
TOTAL FUNDS
152,099
(9506)
142.593
Net rnovement in funds, iucluded in tbe above are as follows:
IncomiDg
Tesources
Resources
expelld¢d
Moveinent
in funds
Unrestricted funds
General fund
273,371
(282,877)
(9,506)
TOTAL FUNDS
273,371
(282,877)
(9,506)
Comparatives for movement in fund5
Net
movement
in fimds
At
31.8.23
At 1.9.22
Unrestricted funds
(ieneral fimd
128.168
23,931
152.099
TOTAL FUNDS
128,168
23,931
152,099
Comparative net movement in fuDds, included in the above are as follows..
Incoming
resources
Resour¢¢s
expended
Movement
in ft]nds
Unrestricted funds
Geneial fimd
230252
(206,321)
23.931
TOTAL FUNDS
230.252
(206,321)
23.931
Page 9

Jack & Jill Pre-school
Notes to the FiDanci81 Stat¢nwits- eontinued
for the Yevdr Ended 31 August 2024
io.
MOVEMENT ll¥ FUIYDS - conlinued
A current year 12 mont￿% and prior year l2 months combined position is as follows:
Net
nK)vernent
in fullds
At
31.8.24
At 1.9.22
Unrestricted funds
GeneTal fund
128,168
14,425
142,593
TOTAL FUNDS
128,168
14,425
142,593
A Cu￿ellt year 12 montlL8 and prior year 12 montbs combined net ll￿VeMent in fimds, included in the above are
as follows:
tncoming
resources
Rcsources
expended
Moveinent
in ￿ndS
Unrestricted funds
General fund
503,623
(489,198)
14,425
TOTAL FUNDS
503,623
(489,198)
14,425
ii.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 AUgL￿t 2024.
Page 10

Jack & Jill Pre-school
Detailed Statement of FinAncial Activities
for the Ye&r Ended 31 August 2024
31.8.24
31.8.23
INCOME AKD ENDOWMENTS
Donations and l¢gY4cies
WSCC fijuding
134,013
101,374
Other trading activities
Fundraising events
Session fees
Other incon
1,169
136,703
566
2,358
125,061
1,150
13&438
128,569
Investment income
Deposit account interest
920
309
Total inconiing resources
273J71
230,252
EXPENDITURE
Other trading activities
Fundraising costs
Project costs
67
2.684
119
119
2,751
Charlt#ble activlties
Wages
InsuTance
Teleplione
Postage and stationery
Staiftraining
Rent
Activities & Equipment
Office costs
Sundry
Prof¢ssional feos
Depreciation of tangible fixed assets
Bank interest
211,725
2,002
3.332
683
2,384
12,733
211287
14,603
1,361
5,314
8,106
228
148.432
1,962
2.412
848
815
17.400
4,700
12.617
740
5,063
8.309
272
282,758
203.570
Total resour¢cs expended
282.877
206,321
Net (expeDditure)JiDcome
(9,5D6)
23.931
This page does not fonn part of the statutory financial statements
Page 11