Charity Registered Number: 1057290
Financial Statements for the Year Ended 31 July 2024
For
Barham Pre-school

Barham Pre-school
Index to Financial Statements
Page
General Information
Trustees Report
Independent examiner report
Statement of financial activities
Balance Sheet
Notes to Financial Statements
10-13

Barham Pre-school
General Information
Year Ending 31st July 2024
Chairperson:
Rebecca Starr
Treasurer:
Andrew Wildon
Secretary:
Sally Caless
P.L.A. Registration No-
C2534G27102
Branch No:
S0603
Bank:
Santander Commercial Bank plc
Bridle Road
Bootle
Merseyside
GIR OAA
Independent examiner-
Hobbs Thomas & Company LLP

Report of the Trustees
For the Year ended 31stJuly 2024
The trustees present their report and financial statements for the year ended 31stJuly 2024.
Trustees
The Chairman changed in 2024, in March 2024 Briony Ellis left and was replaced by Rebecca Starr. All
other trustees named on page three have served throughout the year. The appointment of the
trustees is governed by the Trust Deed of the Charity. The Board of Trustees is authorised to appoint
new trustees to fill vacancies arising through resignation or death of an existing trustee, removal by
Pre-school committee or removal by law.
Constitution. Objectives and Policies
Barham Pre-school has adopted the Early Years Alliance (EYA) constitution. It has adopted objettives
and policies including, but not limited to:
Admissions
Pricing
Behaviour management
Health. safety & hygiene
Confidentiality
Staff training
Child protection
Equality & Diversity
Refreshments
Special educational needs
Complaints
Reserves poli
Details of the objectives and policies are well documented and displayed on the notice board at the
registered address. A copy is available to all parentslprospective parents on request.
Investment Powers
The current constitution outlines the Trustee. power of investment and flnance applicable to
Barham Pre-school.
Development, Artivities and Achievements
l am pleased to report on another great yearfor Barham Preschool. Our manager, Shannon left for
maternity leave at the start of 2024. In the absence of a manager for the last few months of the
academic year. the acting managers and staff have shown ongoing commitment and dedication to
the setting. The committee would like to put on record its thanks to Debbie Sopp and Annette
Davies for all their incredible work, at this time
All our staff members have worked very hard again this year alongside our dedicated committee
members to ensure the smooth running of our preschool.

We continue to maintain our good financial position. Thanks to our preschool families and our local
community for their support on our fundraising efforts.
Our Easter sponsored Hopathon event was a big hit and very well enjoyed by everyone that
attended. In the summer our preschool leavers and new prospective children enjoyed a party with
an entertainer and a cake sale. It was a lovely morning, all the children fully enjoyed themseSvesl We
are now busily preparing for our exciting Christmas event and our ever-popular raffle to raise
important funds for our preschool. The children. staff and families will be celebrating Christmas with
'Carols around the tree,. With fund5 raised we wi15 be looking to source new resources for our
setting, possible trips out for the children and looking to replace flooring within the building. We
are excited for the future and for all the new ideas that our new manager and staff will bring to the
setting.
Well Done everyone for all your hard work once a8ain and looking f0Th4ard to another fantastic year.
Financial Review
Overall, the pre-school is faring well. For the second year there has been a larger increase in staff
costs than in fee income, caused by the unequal annual changes in the living wage and the local
authority fee income. However, with continued discipline in our other costs and great work by the
staff and committee to fund raise, we managed to generate a small surplus in 2023/24.
Explanations of differences between 2023 and 2024
The increase in the bank balance was caused by the operating surplus from core activities.
The increase in revenue in 2024 is largely caused by the annual increase in fees charged for
placements at the setting and a higher percentage of settings being fully occupied.
The increase in premises costs is caused by a catch up payment being made in 2024. No
lease payments were made in 2022 while a new lease was being negotiated.
The increase in resources expended 15 caused by the large increase in the living wage which
went straight through to our cost base.
Financial Outlook for 2023124
Overall, I see the outlook for 2023124 as more challenging. There will likely once again be an
increase in cost5 due to the living wage rising by more than the fee income we derive from the local
authority. We will continue to support the toddlers group which, while placing a small financial
strain on the pre-school, is an essential part of what Barham Pre School brings to the wider
community.
That said, with the ongoing support of the parents and efficient operating practices within the
preschool, we do not foresee any significant financial strain on the setting.

Statement of Trustees. responsibilities
The trustees are required under the Charitie5 Act 1993 to prepare financial statements for each
financial year which give a true and fair view of the chariws financial activities during the year and
of its financial position at the end of the year. In preparing the financial statements, giving a true and
fair view, the trustees should follow the basic practise and:
Select Suitable accounting policies and apply them consistently
Make judgements and estimates that are reasonable and prudent
State whether applicable accounting standards and statements of recommended
practice have been followed. subject to any departure disclosed and explained in
financial statements
Prepare the financial statements on a going concern basis unless it is inappropriate
to presume that the charity will continue in operation
The trustees are responsible for keeping accounting records which disclose, with
reasonable accuracy, the financial position of the charity and which enable them to both
ascertain the financial position of the charity and to ensure that the financial statements
comply with applicable law and regulations.
b)
d)
Future developments
As the pre-school is now well-established part of the local community and has received a
glowing Ofsted report, we don't plan to make any major changes thi5 year. but will
continue implementing our current policies and practices.
There were no serious incidents this year.
Approval
This report was approved by the trustees 23rd January 2025
Chairperson
Rebecca Starr

Report of the Independent Examiner to the Trustees of Barham Pre School
I have examined the accounts of the above mentioned for the year ended 31stJuly 2024.
During the course of the examination no matter has come to my attention, which would give me
reasonable cause to believe that in any material respect:
Accounting records have been kept in accordance with section 41 of the 1993
Charities Act," or
bl
The accounts do not accord with those records: or
The statement of accounts does not comply with the 1993 Charitie5 Act.
No further matters have come to my attention, which should be included to enable a proper
understanding of the accounts to be reached.
Shelley Hobbs MAAT
Hobbs Thomas & Company LLP

Barham Pre-school
Statement of Financial Activities
For the year ended 31stJuly 2024
Restrirted
Funds
Unrestricted
Funds
Total
2024
Total
2023
Notes
Income Resources-
Grants/Donations
Fees
Fundraising
Interest
Other
25
126,929
1.728
25
24
126.929 106,663
1,728
1.896
6,680
135.362
6,680
5,141
135.362 113.724
Resources Expended:
Direct Charitable
Direct Charitable
517
2a
125,044
125,044 112,915
48
56
Other Expenditure..
Management & Admin
2.246
127,290
2,246
1,741
127,338 114,329
Net movement in funds for year
Total fund B/Forward
8,072
54,460
62.532
8.024
55,313
63,337
-1,254
56,567
55,313
853
11112
There were no recognised gains or105ses for 202312024 other than those included in the Statement
of Financial Activities
The notes on pages 11-14 form part of these financial staternents.

Barham Pre-school
Balance Sheet
For the year ended 31stJuly 2024
Notes
2024
2023
Fixed Assets
Tangible Assets
271
309
Current Assets:
Debtors
Cash at Bank and in hand
Deposit Account
46,339
19.889
66,228
38,170
19.585
57,755
Creditors:
Amounts falling due within one year
io
2,750
Net current Assets
66,499
58,063
Total Assets less Current Liabilities
66.499
55.313
Capital and Reserves:
Unrestricted Funds
Restricted Funds
li
12
62.532
805
63,337
54.460
853
55.313
Approved by the Trustees and signed on their behalf

Barham Pre-school
Notes to the financial Statements
For the year ended 31rtJuly 2024
l Accounting Policies
1.1 Basis of preparation of Accounts
The financial statements are prepared under the historical cost convention and
include the result of the charivs operation which are described in the Trustees,
Report and all of which are continuing.
The accounts have been prepared in accordance with the Statement of
Recommended Practice for charity accounts.
1.2 Tangible Fixed Assets for use by the charity and depreciation Tangible fixed
assets for use by the charity are stated at cost less depreciation.
Depreciation is provided at rated calculated to write off the cost or valuation of
fixed assets, less their estimated residual value, over their expected useful lives
on the following basis:
Buildings (mobile) 15% on cost
Utilities IO% on cost
Equipment 15% on cost
Miscellaneous 15% on cost
1.3 Income
Voluntary income and donations are accounted for as received by the charity.
No permanent endowments have been received during the year.
1.4 Value Added Tax
Value added tax is not recoverable by the chartty and a5 such is included in the
relevant costs in the statement of Financial Activitie5.
1.5 Management and Administrative Expenditure
Expenditure on management and administration of the charity includes all
expenditure not directly related to the charitable activity or fundraisin8
ventures.
io

Barham Pre-school
Notes to the financial Statements
For the year ended 31>tJuly 2024
Restricted Funds
2024
2023
Expenditure Direct Charitable-
Depreciation
56
2b
Grant received for equipment
Unrestricted Funds
2024
2023
Other Income-.
Fees- Parents
Fees KCC
EYPP
Toddlers Group
Donations
Fundraising
Miscellaneou5
20.138
106.791
20,791
85,872
225
1,300
24
1,896
3,616
113.724
1,480
25
1,728
5,200
135,363
Interest Received
ioi
Direct Charitable Expenditure=
Premises- heating/ cleaning
Land Rent and Hire of Hall
Consumables
Equipment
Repairs and gardening
Insurance
Subs and Fee
Depreciation
Toddlers Group
Fundraising
Miscellaneous
2,380
3.070
2,278
2,274
447
2.455
1.400
1.267
3.795
2.481
796
601
1.716
1,844
80
2,227
17.047
2,613
14.788
li

Barham Pre-school
Notes to the financial Statements
For the year ended 31stJuly 2024
2024
2023
Administrative Expenditure:
Miscellaneous
Training
Auditors Remuneration
567
16
695
1,030
1.741
1.679
2.246
Staff Costs
No remuneration was paid to Trustees in the year
The staff costs for the year
110,256
96,235
Tangible Fixed Assets
Mobile
Buildings Equipment
Mi5C
Totals
Cost or Valuation
At 01.08.23- Restricted
At 01.08.23- Other funds
23.894
38,655
76.343
8,131
10,966
762
2.609
109,130
52,230
Additions during the year
Restricted
Other Funds
62.549
76.343
19,097
3.371
161.360
Depreciation
At 01.08.23- Restricted
At 01.08.23- Other funds
23,894
38,655
76,343
7,812
10.966
762
2,609
108,530
52,230
Charge for the year
Restricted
Other Funds
48
62.549
76,343
18,826
3.371
161,089
Net Book Value
31-Jul-24
31-Jul-23
271
309
271
309
12

Barham Pre-school
Notes to the financial Statements
For the year ended 31stJuly 2024
2024
2023
Debtors
Amounts falling due within one year
Other prepayments
10 Creditors
Amount5 falling due within one year
Other accrued
2,750
11 Unrestricted Funds
Opening balance
Net movement in funds for the year
54,460
8,072
62.532
55,658
-1,198
54,460
12 Restricted Funds
Opening balance
Net movement in funds for the year
853
909
-56
853
805
13