2025-08-31-accounts

RECISTERED CHARITY NUMBER: IIM2803 Report •f the Trutea •d FknAlld￿ SttemeAts f•r the YeAr E￿¢d 31 Au8R8t 2025 JACK & JILL PR&ScH￿L South Rowl Brigljton BNI 6SB

JACK & PR&SCllOOL r•r Ihe year emded JI Amiiirt 2025 P￿e Roport of¢he Trmte I to 2 IDde•t Ex•Dthier'J Report St•teme•t of Fl•A•dxl Adlvltk• B*l•n¢e She4t Notes to the F1m￿dI1 Sts¢e•￿ts DetAIl￿ St•tewettt A¢dvltle¥ 12

JACK & JILL PRLSCHOOL for Ibt yer emded 31 Auiot 2•25 The p￿sellt th¢ir T¢Fth with the statrttthts of the C1￿￿ty for the eDd¢d 31 August 2025. The applicable to ch&rities tbeir JKcounts in T￿th the Fits￿￿181 R¢wtinB StsThlard applithle in the UK and R¢publi¢ of Ir¢larAI (FRS 102) {effJ 2.12 ye4r8 old. FINAL¥CIAL REVIEW ervej pollcy At JA¢k a￿1 Jill presch(KJl w¢ #W•T¢ of the contin￿￿lY chongiDg needs And Circw￿￿￿ccs of th¢ Broup. In order to help safe-8wd 989]n￿ any uttfottse¢tt CircUll￿ Thr fe¢1 it 18 ￿￿eSs￿￿ to maintsin a ￿erYt acg)unt. W¢ would like to ￿¢umUlate approxioutrly th￿e nllming wsts in w¢4¢rv¢ for th¢ purwJ8e of this calculation we will take on¢ Months nwDin8 costs to be £26,(KXI. The in the reserve &cci)unt m&y be used ￿ help etsv¢r the settings oV¢rtLC￿ wlKr¢ ￿¢$sary. Where pothle the settin8 will firy16 ￿ help cover expenses such STRUCTURE, GOVERNANCE AND MANAGEME The charity 15 controll￿1 by ity 8OVmin8 a d¢ed orm￿¢ 4Th1 c(fflstttiM an uninc0Tr￿ charity. OryntslloMI Lynne Batchelor Cbw'Tper50D Anne.Marie Rom&ine Sttret Katie Coulthard Treasurer T￿￿1¢¢3 and M8na8Nw¢ Committe£ Self4b)Mi￿ for roles voknl ID at the ch￿1￿9 Almwl Gemrnl M¢¢¢ing. REFERENCE AND ADMIMsfRAIIVE DThAIiS Reglitered Charlty w¥mlKr 10128Q3 Prlllclpll #ddrei Littlcbaven Infam HAwkesbowne Road Horsbam we￿ s￿$seX RH124EH Thisteei L Batchelor ChAirper50tt K Couithard Tteasurer A Romai

JACK & JILL PR￿cHOoL REFERENCE AND ADMINislliATIVE DETAIIS IDdependeDt Examther Plus Ac¢ounting Chart¢r¢d Ac£ounl•ttts Preston Park House South Rood Brighton BNI 6SB STATEMENT OF TRVSTKES, RESPONSIBJLITIES The trn8tees ar¢ rtSPOD5ibk for prq)arllJg the Report of Tn￿￿4 afyl th fir￿111 in with applicable law ￿ United KiD8thi Acummting Standards (UDid Kio8th)m Genernlty A¢¢£p￿1 Acxountin8 Prxlice). ¢leeted to preparc the ruw￿111 8tements in ac¢ordw with Utiid Genernlly Accepted A￿￿11￿8 Praclice (Utiid Kingdom Ac<O￿ti￿8 StsTMlud8 a￿1 appli¢able1ow). Under charity law thc trustru not approve the fina￿1￿ unless ty are ￿l￿fird that they givc a tnje ond fair vicw of the state of 8ff4irs of th¢ clwity aThl of the Incom￿ r¢gowcu wl application of resourt¢4 includin8 the seleth su7tyble ￿Counting p)Iici¢5 ard apply them miACDty. observe the m¢thod8 aNI pri￿1P1£S in th¢ SORP: . make judg¢nKnts and estillwtts tha¢ are rewthle 8Th1 . prepore th¢ fina￿l￿ staten￿￿ on the goin8 conryrn basi5 unlejs it is presw￿ th•¢ the clwity will continue irt bu8in¢ss. The tsw¢ees are responsible for keeping proper ruouth8 vknich dilclose with mwmble ac¢urncy at ￿Y time th¢ fu￿1￿1 POSitiOD of Ch￿lty •tkl w eDable to ensure that the stateiints con¥&ty with the Ch￿1t]eA Act 2011 The Chty (Aec(rfJnts Reprts) Regulati(w 2(M)8. They are also re8ponsibl¢ for y8fe8u&rding the Assets of the chuity for takin8 reaxjnthle steps for fv prevrntion md detcction of fraud and other irr¢8ularitie8. Approved by order of the ith of truyt¢eJ ots.. ... . . Ml Ji8th1 oo its b¢ltylf by. K Cou]thH￿. Tntstr

Illdtyethllt ¢xwiw's re￿)rt ¢0 the trwteu of Jek & Prtrstknol I rcport to the Charity trwt¢¢s on my examitwtion of thE XCOUDts of Jack & Jill P￿s¢￿￿1 (the Trust) for the yur ended 31 Augwt 2025. R•TrthUllks •nd blsh of report requiren￿ of tt Cb￿1(1&$ Act 2011 Ilh¢ Acfj. I rewyrt in respecl of my examiDion of th¢ Tn￿S a¢￿￿llts carried out under Stttion 145 of the Act aThl in cerryin8 0 my examI￿10n I have followed tll applicable Di1￿110n& giv￿ by the Charity COn)m￿lOn uth 145(5)(b) of the ACL And¢pendeDt turnl•¢rf• thtemnt Since YO￿ cbaritys 8ro8S iDCOll ¢xc¢¢d¢d £250.(MXI yow examifjeT must be a n￿b¢r of 4 listed body. I cot)firm that l hm qualified to u[thrt￿¢ thc uaminatiOD b￿aUSe l am a of the Ir￿l￿tte of Cbanertd Accountants in En￿fjnd and Wale4 vknich is ott of the listrd i¥)diu. accouDtingTecowd8 *rr¢ u0¢ kept in Tewt of th¢ Th￿1 A8 Tequirnl by Sedion 130 ofthe ACL. or a¢couttts do ttoi eollwly with the awlicable r¢qili￿ the form content of accounts set out in the Chariti¢s (A￿)Unts atmj RqJorts} Regulations 21¥J8 other any re4u1r¢M￿ that th¢ accounts give a I have no concem8 and have corne other mDtters in connection with the exwnination to whith allention $hou]d be drawn in this report in order to enable a woper ￿￿le￿￿n8 of the to b¢ re4dK Chrig Morey Plu5 ACCO￿11￿8 ChBrtercd Aceoutst￿tr Prcston Pth House South Road Brighton Eut Sussex BNI 6SB

JACK & JILL PRUCHOOL f•r thtyear 31 2025 202$ 2024 fuknd TO￿ funds INCOME AND ENDOWMENTS FROM DonattOTLS and legacies 261J95 134,013 150J9S 1394 138,438 920 Investment in¢on 411184 273,371 EXPENDITURE ON RRi8Én8 fimds 119 Chrltble •¢dvltk• Depreciation Insurance Offi¢e Costs Rent Expenditu￿ on Charitsble Irtivities Salaries & Social Securiry Staff Trninin8 6J09 8,106 2,002 25.521 12.733 20,287 211.725 2,384 27848 1&440 S637 251656 5J49 Total 319358 282.877 NET INCOMFJIEXPENDITURE) 9&926 (9.506) RECONCILIATION OF FUNDS Total fiJDds brought fon¥aTd 142J93 152.099 236J19 142,593 Pa8¢ 4

JACK & JILL PRMCHOOL 31 A•8•lt 2•25 2•25 2024 nd Total fuDds FIXED A&SETS T￿SIble assets 21427 29.396 C15RREIYT A&SETS Debtor8 3J81 27&481 2,614 163.372 2812 165.986 CREDITORS Amounts fallin8 due within otse ) (6&770) (52.789) NET CURRENT A&sm 211092 113,197 TOTAL ASSETS LESS CURRENT LIABILITIES I3￿19 142.593 NET ￿ETs 2W19 142.593 FUNDS 10 IWJ9 142,593 TOTAL FUNDS 2W19 142.593 The fingnciJt Jt4t¢ryuts rr¢ Approved by the Br•rd of TruBteu wl autl¥xised for i58ue on I WNE ligrd on its b¢Wf by: K Coulthard. Trustre

JACK & PRE-SCHOOL the ymr aded 31 Aui¥t 2•25 ACCOUNTING POLICIES Baslj ofprep•rlNz the Ilm•ndat Th¢ fina￿]41 statetTKnts of the cljartry. ￿7¢h is a public t¢Defit ethity thxi¢r FRS 102. have ljeen prepared in •ccordaD￿ with the Cfftwiti¢s SORP IFRS 1tr2) 'Ac¢oiJntin8 arwj Re￿1]￿8 by Chariti¢s: StateTynt of RqM)rtit)g Stsndard aM)lieable the UK and Republic of Ireland (FRS 102) {eff￿lIVe l January 2019),, Financial RqxJrtsDg Stsrthrd 102 Tr Financi￿ RepxtinB StsThJwd applicable in the UK and Republic of Ireland, ard the Clwiti¢s Act 2011. The fiDwKial sthtel￿th have been pr¢twed under th¢ hi8tOTical cost eortTrtntio l•¢oJne All inconx is reco￿15¢d in the Ststenxnt of Fir￿￿1a1 Activities once the c]wity ha8 entitle1w￿ to futh. The haritys fiwd$ ¢orry￿19¢ frotn priv8t¢ty paKI y¢ssions aryj Expettdhure Li8bilities are rxo8nised as expeDth"ttwe as yth)n gs tTrre is a lyl w ￿)￿StrUCti￿ obli￿tiOn ¢onllnittin8 the chority 10 th8t expe￿IllUr￿ it 18 prob8bk thHt a trpmfer of ￿0￿0m￿ benefits ￿1] bc rwuired in settlenwnt and th¢ all¥)UTrt of th¢ bc nwJr¢d rcliably. EAFWJIts￿ is fKcount¢d for on accnthls b&sL8 and has b¢cn cl&&sified under he•Jings all ￿51 Telatcd cat¢80ry. Where costs ¢￿th0t be dirc¢t]y attributed ￿ particutsr bave been alloc￿￿ to activiiie8 on a b￿18 CODSi8pL with the u8e of Tanw'ble fixed ￿¢15 aye at less deple¢1￿10￿ arml impttirllxnt 10s5eB. Cost D¢prKiathtsn is PTovid¢d Jt th¢ folk¥wins Innyal rates in LYdEf w write off each ￿let over its estinuted life. Short LA%¢lx)Id- I￿￿ on ¢ost Fixtures & Fittiii&4. 25% rthiti8 bAltte Th¢ charity 18 exeryt from t￿ ott ity ¢lwitsbk a¢tivi FuDd aecounthii Restricted funds can ottly br for WiLidar within the objxts of the ebrity. Restrifflion8 arise when specificd by the or Tkn fillmts raised foT particular restricted pu￿￿$¢S. FuTth¢r ¢Xpl￿tiOn￿r pwpw¢ of t¥h fillKI is i￿h￿sEd iti th¢ to the fiDwi81 ststements. Hlre purclwe And leajlmg Rents18 paid under opet8ttDg le48¢8 are cbwged ts the St•teD%rt of FiDoKial Artivities on A strai￿t lin¢ bui6 ov¢r the P¢TiryJ of ts l¢w. The cb8rity oper8tes a dcfined Contrib￿10￿ pertsion xlme. Contnlmttiotts payable to the chtiritys p¢n5ion s¢h¢ox are char￿1 to the ofFitwial A¢tith in the to 7•hich r¢].

for the yearemded 31 Ayt 2•25 OTHER T114DINC ACTIVIIIES 21)25 2024 FurwJraisin8 events Session fees lJ50 14W7 1.169 136,703 566 IX495 138,438 INVLSTMEP4T INCOME 2025 2024 Dwit ¥count 920 TRUSTEES, REMUNERATION AND BENEFITS trwt¢¢8' (ff other be￿fitS for ytar ended 31 Au8llat 2025 I￿r for the yw ended 31 2024. There wete no ¢Kp¢J*s ￿ld for the yeu e4Mkd JI Ayt 2025 D)r for the Jrar ¢nd¢d 31 August 2024. STAFF COSTS 2￿5 2024 Wa8es arml s￿arleS S￿131 s¢curity costs Other pen5iOD costs 236,491 12,197 211,725 253,656 211,725 The av¢ra8¢ n¥Xrthly of a￿loYt¢S dwi08 the jur w4 ¥ follow6: 2025 2024 Pre School

JACK & JIIL PR&SCHOOL COMPARATIVLS FOR THE sfATEMENT OF FINANCIAL AcrIvrriLs INCOME AND EP4D0WmE￿ FROM Donations and legacies 134,013 138,438 920 To¢al 273.371 EXPEI¥DITURE ON Ch4Tlt•ble •dlvlt D¢prKiation 8.106 2,￿2 25.521 12,733 20.287 211.725 2.384 oirwe Costs Rent Salaries & Social Sccurity Staff Training Total 282.877 NET INCOMFJ{EXPENDITURE) (9,5061 RECONCILIATION OF FUNDS Totsl br￿ght foTwd 152,lJ99 TOTAL FUNDS CARRIED FORWARD 142,593

JACK & JILL PRUCHOOL Notrs to th¢ S¢ataDtnts. eontlmued for theye*r ended 31 2 equip￿ent Tot&ls COST At I Septrmber 2024 Additions 2,159 340 At 31 AU￿￿( 2025 2,499 DEPRECJATION At I S¢pt¢mb¢r 2024 Char8¢ for pr 47.897 S426 IJ58 714 5(lJ62 309 169 At 31 Augwt 2025 SU U72 ET BOOK VALUE AI 31 Au8USt 2025 21J4A IJS9 227 23,427 A¢ 31 Augu512024 27267 1528 29.396 DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 2024 1.134 1,746 3J81 2.614 CREDrfoRS: AMouNf6 FALLING DUE WThHIN ONE YEAR 2025 2024 Trth creditors Other creditors 481 52,789 68,770 52,789 IQ. MOVEMEKf IN FUNDS Net 1.9.24 At 31.8.25 UnrethIrt￿ futtd• General fund 142J93 93,926 236319 TOTAL FUNDS 93,926 236J19

JACK & JILL PRE-SCHOOL f•r the yw ¢•ded 31 Autwit 2025 io. MOVEMENT IN FUNDS. N¢t Movement in fillxl& ID the above foll¢) UJIreJtrk￿ 413.184 (319358) 93.926 TOTAL FUNDS 413.184 (319258) 93,926 CoD¥Mr•tlvu for I￿Ven¢￿t In Nd Al 1.923 At 31.8.24 Unrutrkted f¥ndJ G¢nerni fiThl 152,(p)9 (9.5061 142.593 TOTAL FUNDS 152.099 (9.506) 142.593 Comparntive n¢t Th)v¢nxrt io iti the knve •T¢ As follo￿. IrKominB Re50urc¢8 Movement expeThJed in funds Ullrtttrftted f#nd# Genernl 273.371 (282.877) (9.506) TOTAL FUNDS 273.371 (282.877) (9.506) A awrent year12 n￿011￿* 4th1 ptioryc& 12 L¥)Jrt¥ined positioD is &4 fol]oKT: Net ￿￿V¢￿ent D funds At 1.9.23 At 31.8.25 UTrreJtr￿ f•A Gener81 fund 152.099 84.420 236,519 TOTAL FUNDS 152.099 84.420 236.519 Page io

JACK & JILL PR￿cHOoL for the year t￿d 31 2•25 I￿ MOVEMENT IN FUNDS- COM￿•ed A current yw 12 ￿￿tIL* and PTIOT 12 coth1￿] DY)venMt in i￿1￿1¢d in the above Bre Is follows: Movement Utsrestrfded fMDd• 686.555 (602.135) 84.420 TOTAL FUNDS 686J55 {6011351 84,420 11. RELATED PARTY DISCLOSitRFS

f•r tht yemr e4dcd 31 2•25 2025 2024 INCOME AND ENWWMENTS DDnllomg •ad legd¢s Gr8tMs. WSCC Fwmling 261J95 134.013 Other tr•dl•K Fundraising ￿ents S¢&8ion fees lJ50 1,169 136,703 566 15V95 138.438 Invutment Incoj Dewjsit account interest 1294 920 413,184 273,371 EXPENDITURE Other trdkn8 ¢tivld¢s Pnjject Costs Cknrltable *etlvitle4 Wages Social security Pettsioos Activiiies and ¢quipment Professional f¢es Insuranc¢ Offi¢e costs JThl sundry T¢l¢phon¢ 23A491 11197 211.725 5,637 5mS 1119 17,056 20.287 5.314 2,002 15,964 3.332 683 12,733 2.384 7,436 510 Rent Staff TTaining Short leLsehold Plant and machtnery Computer equipment Bank Char8e8 5349 SA26 169 714 218 228 319J58 282,758 319358 282,877 Net 93.926 (9,5(￿) Page 12