RECISTERED CHARITY NUMBER: IIM2803
Report •f the Trutea *•d
FknAlld￿ St*temeAts 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 ye*r 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) {eff<dive l January 2019).
ObJeelfv# *Dd
Sigttific*nt *¢tlvlti
The ¢lwity provid¢s itsy¢¥¢ fw thiidren 48ed 9 to 5 aThl cate ts ¢bildten ag>J 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¢ ￿¢$sary. Where pothle the settin8 will firy16 ￿ help cover expenses such
STRUCTURE, GOVERNANCE AND MANAGEME
The charity 15 controll￿1 by ity 8OVmin8 a d¢ed orm￿¢ 4Th1 c(fflstttiM an uninc0Tr￿ charity.
Ory*nts*lloMI
Lynne Batchelor Cbw'Tper50D
Anne.Marie Rom&ine Sttret
Katie Coulthard Treasurer
T￿￿1¢¢3 and M8na8Nw¢ Committe£ Self4b)Mi￿ for roles voknl ID at the ch￿1￿9 Almwl Gemrnl
M¢¢¢ing.
REFERENCE AND ADMIMsfRAIIVE DThAIiS
Reglitered Charlty w¥mlKr
10128Q3
Prlllclpll #ddre*i
Littlcbaven Infam
HAwkesbowne Road
Horsbam
we￿ s￿$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 (UDi*d Kio8th)m Genernlty A¢¢£p￿1 Acxountin8 Prxlice).
¢leeted to preparc the ruw￿111 *8tements in ac¢ordw with Utii*d Genernlly Accepted A￿￿11￿8 Praclice
(Utii*d 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 stateii*nts 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 J*ek & 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 examiD*ion 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
Ch*rlt*ble •¢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
281*2
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: StateTy*nt 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 tTr*re 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 CODSi8*pL 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 bAl*tte
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 xl*me. 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
DDn*llomg •ad leg*d¢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 tr*dkn8 *¢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