BRErroN COMMUNITY PRESCHOOL
Charity Commlsslon Registered No: 1055385
ANNUAL REPORT AND ACCOUNTS
Forthe year ended 31" July 2023

Bretton Communlty Preschool
Trustee Annual Report
For the year ended 31" Juty 2023
The trustees present their report and Independently examlned financial statement5 for the year
ended 315t July 2023.
Reference and Admlnlslratlve Detslls:
Re8lStered Name:
Bretton Community Preschool
Charlty No:
1055385
Operatlonal Address:
Water8311 Children & Famity Centre
Watergall
Bretton
Peterborough
PE3 8NX
Trustees at date of Report:
Chalr
Vice Chalr
Treasurer
Others
Llsla Blacely Land
Gwynneth Foster
Donna Hewltt
Zoe Capon
Emma Comwall
Ngarlul Janssens
Klmberley Prette
Naomi Richards
Other Trustees who served in the year:
Left 2910V24
Nichola Mccarthy
Bankers:
HSBC Bank PIC
Independent Examlner:
Markj Ruffles & Co
4 Baron Court
Werrlngton
Peterborough
PE4 7ZE
Stru¢ture Governance and Management
This is a membership or8anisation governed by the model Pre-school Leamlng Alliance Constitutlon
2011, which was adopted at the Annual General Meeting held on 9 November 2011. Members can
be parents or guardians of all children who attend playgroup or other interested indivKluals approved
by the Committee. Committee membets are appointed / confirmed at the Annual General Meeting,
All Committee members give their time on a voluntary basis and receive no remuneratlon or other
benefits.

Bretton Community Presthool
Trustee Annual Report
For the year ended 31 Juty 2023
Objerts and Actlvltles
The aims of the Preschool are to enhance the development and education of children primarily under
statutory school a8e by encouraglng parents to understand and provide for the needs of their children
through communlty groups and by:
offerlng approprlate play, educatlon and care facllltles. frdmlly learnlng and extended hours
8roups, together with the right of parents to take responsibility for and to become involved
In the artivities of such groups, ensurlngthat such groups offer opportunfties for all children
whatever their rnce, culture, religion, means or abillty.
(bl
encouraging the study of the needs of the children and thelr famllles and promoting publlc
interest in arml recognition of such needs In the local areas.
instigating and adherin8 to and furtherin8 the aim5 and objects of the Pre-school Leamlng
Alliance.
Publlc beneflt
The committee and staff have regard to Charity Commlsslon guldance on publlc beneflt when settlng
objectives and planning artlvltles. All children are eligible for Nursery Education Fundin& which Is
provlded by the Local Authority, the term after they become 3 years old. Fees are charged for chlldren
who attend between the ages of 2 and 3 but these are kept as low a5 possible so that our childcare Is
affordable to all families usin8 our serrflce.
Achlevements •nd Perfornmnce
The year be8an with the installation of faster broadband, which became fully operational by the start
of the new school year. This upgrade has significantty enhanced our online systems, such as Tapestry,
allowing us to deliver our services more effectively.
The preschool Is commltted to maintainin8 a high staff-to<hild ratio and promotin8 the professlonal
development of all staff. Over the past year, we have recruited four new staff members. one of whom
Is funded throu8h special needs fundlng. Two staff members have begun Special Educatlonal Needs
Coordinator tralnln& while others have recelved tralnln8 In children's behavlor management, first aid,
and early years education. In November, staff attended a conference for early years settlngs. whlch
contributed to their personal development and showed the preschool how to maxlmlse resources.
Our children participated In numerous activities throughout the year. In November, they ralsed
£156.34 for Children in Need"by dressing UP in fancy dress along with the staff. To celebrate Christmas,
the children visited Blossom Court, where they san8 Christmas songs wtth Santa In attendance. Each
child received a present and an orange. Addftionally, a Chfisttnas partyfeaturing games and food was
enjoyed'by'èveryone who attended.
In March, we celebrated the coronation of King Charles by Invltin8 parents and carers to a tea party
with the children. In May, we raised £609.03 at the family fun day, which helped fund the annual

Bretton Community Preschool
Trustee Annual Report
For the year ended 31" July 2023
weschool trip and signÈficantly reduced costs for our families. In July, we hosted a sUrpr￿e party to
celebrate the retirement of a long-sep4ing staff member, attended by family and colleagues. both past
and present. We also held a leavers, party to bid farewell to the children moving on to primary school.
Early Years Pupil (EYP) fundin8 was used to hire a pantomlme company to perform for the children,
providing them wlth a memorable experience. Additionalty, we invited a speech and language theraplst
to our setting, who offered parents valuable and relevant advice, especially beneficial 8lven the current
lon8 waiting times for accessing thls seNice.
ReseThes polky
Reserrfes act as a cushion for any loss of Income and unforeseen sltuatlons. Throughout the year the
balance5 have remained well over the reseNes level, Set at £74,682. Reserves are calculated using the
amounts needed to settle any 12-week notice perlod5 and redundancy payments plus one month's
costs.
Flnanclal Revlew
Last year the preschool Income exceeded £250,(XM). whlch Is the threshold for changin8 to accruals
accounts. Accruals accounts present a clearer picture of the chariws finances during the year. They
show income and expendlture as these relate to the year in questlon, rather than Simply recordlng
money recelved and paid out ofthe bank account.
Overall Income has increased by 13% and expendlture has In¢￿ased by 20%. NEF Fundin& Special
Needs fundSn8 from the Local Authority and fees from parents have all In¢￿ased. The preschool also
recelved a donatlon of £1,740 from a local preschool that closed durln8 the year.
There has been a 24% increase in 5taffin8 costs which is partly attributable to the 9.6% Increase In the
National Living Wa8e, but also extra staff members have been recruited. Premises costs have remained
constsnt despite the Increase in energy costs. Early Years helped the preschool to rene8Otiate the
lÈasÈ costs last year, and sav1n￿ In caretaker costs have offset the 20% Increase In ener8Y Costs.
The preschool has a total of £210,194 beln8 carrled over to the new accounting period.
Thls Report ha5 been approved by the Trustees and has been signed on their behalf by:
Slgnature:
Full Name:
Date:

BRErroN COMMUNITY PRESCHOOL
CHARITY COMMISSION REGISFERED NO.. 1055385
STATEMENT OF FINANCIAL ACTivrriES
Forth• Perlod tst Au8USt 2021to 31st July 2023
UNRESTrIrn REsfRICTED
FUNDSThLS
FUNDSTHIS
YEAR
TOTAL FUNDS
ThIS YEAR
TOTAL FUNDS
LAST YEAR
IN
MIN
Incom• from:
Donatlons
Charitable aCtI￿leS
Other tradlng activlties
Imiestments
Al
L740
275,556
856
1,740
275,556
856
123
246,435
837
26
Tot•1
279
247
21
Expendltur• on:
RaisSn8 funds
Charltable actI￿tIeS
Bl
11291
1243.4741
11291
1243,4741
11801
1203,1721
Tot*1
N•t Ineomlnglout8olni w•wUr￿$
Transfers b•twe•n funds
N•t movement In funds
35
R•conclllatSon of funds:
Total funds brou8ht forward
Total funds ¢arrS•d forw•rd
174,765
210,194
174.765
0,194
130.696
174.765
P8ge 1

BRETfoN COMMUNITY PRESCHOOL
CHARITY COMMISSION REGiSTERED NO: 1055385
BALANCE SHEEf AS AT 31sr JULY 2023
D FUNDS ThIS
YEAR
FUNOSTHIS
TOTAL FUNDS
ThIS YEAR
TOTAi FUNDS
r YEAR
Tangible Fixed Assets
4.462
4.462
1.963
Totsl Flx•d Ass•ts
Debtors and prepayments
Cash at Bank and In Hand
1,909
222,487
2.907
176,525
li
222.487
Totsl Curr•rt Aswts
179
Amount Fallln8 Due Wthln One Year
io
I￿,664)
I￿.664)
16,6301
Restrlcted Income funds
Unr•strl¢ted fund$
210,194
210.194
174.765
UN
U0,194
174 765
The notes on page$ 3- 8 form part ofthese fina￿la1 ststements.
Sl8ned on behalf of the Trustees:
518nature
Name
Oate
Page2

BRErroN COMMUNITY PRESCHOOL
CHARITY COMMISSION REGISTERED NO: 1055385
NOTES TO THE Accoumfs
For the Period I" August 2022 to 31" July 2023
NOTE I - BASIS OF PREPARATION
The accounts have been prepared in accordance wlth the applicable accountlng standards and comply
with SORP FRS102 and with the Charities Act 2011.
The charlty constitutes a publlc benefft entity a5 defined by FRS 102.
There are no materlal uncertalntles related to events or condltlons that cast doubt on the charlWs
ablllty to contlnue as a 80ing concern.
The accounts present a true and falr vlew and the accountln8 policies adopted are those outllned In
Note 2.
No materlal prlor year errors have been identlfied in the reportln8 period.
NOTE 2 - ACCOUNTING POLICIES
.1 INCOME
Recognltlon of Income
These are Included in the Statement of Financial Actlvltles (SOFA) when the
charlty becomes legally entltled to the resources and the amount can be
quantified wlth reasonable accuracy.
Offsettln8
There has been no offsettin8 of assets and Ilabllltles, or Income and
expenses, unless required or pemiitted under FRS 102 SORP or FRS 102.
Grants and Donatlons
Grants and donations are only included In the SOFA when the chartty has
unconditional entltlement to the resources.
Volunteer Help
The value of anyvoluntary help Is not Included In the accounts.
Inmme from Interest
This Is Included In the accounts when recelvable.
XPENDIT
LIABILITIES
Resources Expended
Expenditure and liabllltles are reco8nised in the period to which they
relate.
Page 3

BRErroN COMMUNITY PRESCHOOL
CHARrrY COMMISSION REGISTERED NO: 1055385
NOTES TO THE ACCOUNTS
For the Perfod isr Au8USt 2022 to 3151 July 2023
Governance Costs
Governance costs comprlse all costs involvin8 public accountablllty of the
charity and its compliance wlth regulation and 8ood prartice. Thls Includes
cost of the preparatlon and Èxamination of ststutory accounts, the costs of
trustee meetlngs and cost of any legal advlce to trustees on governance or
constitutlonal matter5.
Support Costs
Support costs are those costs that, whilst necessary to deliver an artlvlty,
do not themselves pr¢xluce or constltute a direct charitable actlvlty.
Support costs Include admlnistration fvnrtions such as accountin& payroll,
and IT.
All incomin8 and outgoing resources are allocated to the fund to whlch
they relate.
Unrestrlcted Funds
Unrestricted funds can be used in accordance wlth charltable obJe¢tlves at
the dlscretion of the TNstees.
Restrfcted Funds
Restricted funds are those funds where the donor has placed a restrlctlon
of use that Is narrower than the general objects of the charlty.
Tanglble flxed assets for
use by charlty
These are capltallsed If they can be used for more than one year, and cost
at least £250. They are valued at cost or, rf gffted, at the value to the
charlty on recelpt.
Depreclatlon
Depreciation of fixed assets Is provided at the rates shown below so as to
wrlte off their costs over their expected useful Ilfe, as follows:
Ra
20% p.a.
Equlpment
Straight Ilne
Page 4

BRErroN COMMUNITY PRESCHOOL
CHARITY COMMISSION REGISTERED NO: 1055385
NOTES TO THE AccouKrs
For the Perlod I" August 2022 to 31" Juty 2023
NOTE 3- ANALYSIS OF INCOME
Totsl Thls
Year £
Total Last
Year £
123
Al Don•tlons
Donatlons and lfts
Grants frorn
overnmentlother charbties
Total Donatlons
A2 Charltsble Actmtles
Nurse
Education Fundln
Local Authorlt Fundln
Fees from Parents
Other Income
Total Charltable Artlvltl•s
A3 Other Tradln
Artl¥ltl•s
Fundralsin
Total Tradln
A¢tlvltles
A4 Incom• from Investments
Interest Income
Total Income from Inv•stments
Funds £
Funds £
L740
123
233,547
19.490
20,345
2,174
233,547
19,490
20.345
2.174
215,728
9,651
18,940
2,116
856
856
856
837
837
880
26
TOTAL INCOME
Other Informatlon: All Income in the prlor year was unrestrfrted.
Last year Income figures have been adjusted from Recelpts and Payments to
Accrua15 for comparfson purposes.
NOTE 4- ANALYSIS OF RECEIPTS OF GOVERNMENT GRAKrs
No government grants were received In the reporting perlod.
Page 5

BRErroN COMMUNrtY PRESCHOOL
CHARrrY COMMISSION REGISTERED NO: 1055385
NOTES TO THE Accoupirs
For the Period l# August 2022 to 31$1 July 2023
NOTE 5 - ANALYSIS OF EXPENDITURE
Bl
endlture Of Ra151n
Fundraisin
enses
Totsl E
funds
Funds £
129
Funds £
Totsl £
11291
129
Prlor
ar£
180
dlture blsl funds
82 Expendltur• on Charltable A¢￿11
Wa
es includln
PAYE and Penslons
184,1491
184.149
3319
148,758
Other Staff Costs
Preschool Resources & Actfvltles
Premises
Consumables
Other costs
Bank Char
De
reciation
6.918
22.111
4,352
22.111
4,352
4.489
203
238
122,3261
3.684
12,8501
178
491
203
ProfessSonal Fees
Admlnlstratlon
9.437
6.529
9.437
6,529
3,710
Governance
Total Charitsbl• ActMtI•s
129
243A74
129
143A74
132
203 172
TOTAL EXPENorruRE
243AIJ
243M13
203,352
Other Infomiatlon: Last year Income figures have been adjvsted from Recelpts and Payments to
Accruals for comparison purpose5.
NOTE 6- DETAILS OF CERTAIN ITEMS OF EXPENDrruRE
Note 6.1- Fees for Examlnatlon of the accounts
Thls Year £
105
List Year £
105
Inde
endent examlnerfs fees
Assurance services other than audlt or
Inde
endent examlnatlon
Tax advlso
fees
Other fees paid to independent examiner. e.8.
financial advlce, consultancy. accountancy
servlces)
Total
105
Page 6

BRErroN COMMUNITY PRESCHOOL
CHARifi COMMISSION REGISTERED NO: 1055385
NOTES TO THE ACCOUPU5
For the Perlod I" Au8USt 2022 to 31"July Z023
NOTE 7- PAID EMPLOYEES
Note 7.1- Staff Costs
Thts Ye•f £
168,797
11.641
3,711
14st Ye•r £
137,011
8.358
3,389
Salarbes and Wa
Soclal secur
ost5
Work lacè Penslon Costs
Other em
lo
ee Beneflts
Total
4149
148.7S8
No employees ￿CeIved employee beneffts (exdudin8 employer pension costs) for the reportlng perlod of more
than £60,000.
Note 7.2- Average Head c￿nt In the Year
Thls Y••r No
L•sl Year No
13
Charltable Activlties
NOTE 8-TANGIBLE FIXED ASSETS
Cost or Valu•llon
•sthool
m•nt £
2.454
3,737
At the be
Additions
Dls
osals
At end of the
re¢latlon
Atbe
Innin
Dls
osals
De
reciatlon
At end of the ear
Net book value
Net book value at the be Innl
Net book value at the end of the
innln
of the
ear
ear
of the
491
238
729
of ihe
NOTE 9- DEBTORSAND PREPAYMEKrs
Thls Year £
97
1.812
La5tY•ar £
Fees from Parents
PrepaymentslAccrued Income
Totals
2,907
2,gJ7
There are no debtors recoverable in more than l year Included In the above figures.
Page 7

BRErroN COMMUNITY PRESCHOOL
CHARITY COMMISSION REGISTERED NO: 1055385
NOTES TO THE ACCOUNTS
For the Perlod isl August 2022 to 31" July 2023
NOTE 10- CREDITORS AND ACCRUALS
Thls Y•ar £
1158
15,304
918
Last Year £
3,424
Trade creditors
Accruals and deferred Income
PAYE I Nl Contributions
HS8C Credlt Card
Totals
456
667
There are no creditors payable In more than l year Included In above flgures.
NOTE 11-CASH AT BANK AND IN HAND
Thls Y*•r£
125,512
96.913
62
last Ye•r £
80,377
96,034
HSBC Current
HSBC Savln
Pet
Cash
Totsls
NOTE 12-TRANSACTIONS WITH TRusfEES AND RELATED PARTIES
None of the trustees have been pald any remuneratlon or recelved any other beneffts from an
employment wlth the charlty or related entlty.
No trustee expenses have been Incurred.
Page 8

This independent examinerfs report relates to the accounts of
BREfTON COMMUNITY PRESCHOOL
Charity Commission Registered No: 1055385
I report to the trustees on my exarnination of the accounts of the above charity {"the Trusv,) for the
year ended 31. July 2023.
Res
nsibilities and Basis of Re
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with
the requirements of the Charities Act 20111-the Acv).
I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011
Act and in carryin8 Out my examination, I have followed all the applicable Directions given by the
Charity Commission under section 145151{b) of the Act.
Independent examiner's Statement
The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by being
a qualified member of the Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attentlon in
connection with the examination which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content
of accounts set out in the Charities (Accounts and Reports} Regulations 2008 other than any
requirement that the accounts give a 'true and fairf 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 enable a proper understandin8 of the accounts to
be reached.
Signed:
Date
2JaS
Mark Ruffles & Co
4 Baron Court
Werrington
Peterborough
PE4 7ZE
Professional Qualification: FCA