Charity registration number.. 1063187
Tot's Pre-school
Annual Report and Financial Statements
for the Year Ended 5 April 2024

Tot's Pre-school
Contents (continued)
Reference and Administrative Details
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statetnent of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t0 16

Tot's Pre-school
Reference and Administrative Details
Chairman
Reanna Marshall
Truslees
Jordanne Ford
Dawm Petty
Sammie Riley
M&xine Scott
Lisa Watling
1063187
Charity Registration Number
Principal orrice
CIO The Bewbush Academy
Dorsten Place
cra￿'leY
West Sussex
RHII 8XW
Independent Examiner
Blacknian Terry Accountants Ltd
Bolney Place
Cowfold Road
Bolney
Hay￿.ardS Heath
West Sussex
RH17 5QT
Page I

Tot's Pre-school
Trustees, Report
The trustees present the annual report together with the financial statements of the charity for the year ended 5
April 2024.
Objectives and activities
Public benefit
The charity's aim is to enhance the development and education of children under statutory school age. The
object is achieved by the maintenance and management of a pre-school facility in the Bewbush area of Crawley
West Sussex. There have been no changes on the objects in the past year.
The trustees confirm that they have complied with the requirements of section 17 of the Charitie5 Act 201 I to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Structureg governance and management
Nature ofgoverning documen¢
The organisation is a Registered Charity governed by the model rules issued by the Pre-school Leaming
Alliance.
The legal and administrative infonnation set out on page I fornis part of this report. The flnancial statements
comply with current statutory requirements and the Statement of Recommended Practice
Accounting and
Reporting by Charities.
Organisalional struclure
The committee members of this charity are its trustees for the purpose of charity law and are referred to as
trustees throughout this report. The committee members are elected each year at the AGM and serve until the
AGM of the follom'ing year. The committee meet regularly for the purpose of dealing with the charities affairs
and to receive reports from its oificers.
Financial instruments
Objeclives andpolicie
The charitv's activities expose it to a number of financial risks including credit risk. cash floTh risk and liquidity
risk. The use of financial derivaiives is governed by the charity's policies approved by the board of trustees,
which provide written principles on the use of financial derivatives to manage these risks. The charity does not
use derivative financial instrnments for speculative purposes.
Ca5hflow risk
The charitv's activities expose it primarily to the financial risks of changes in foreign currency exchange rates
and interest rates. The charity uses foreign exchange forward Contracts and interest rate swap contracts to hedge
these exposures.
Interest bearing assets and liabilities are held at f￿ed rale to ensure certainty of cash flows.
Page 2

Tot's Pre-school
Trustees, Report {continlled)
Credit risk
The charity's principal financial assets are bank balances and cash. trade and other receivables. and investinents.
The charitv's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance
sheet are net of allowances for doubtful receivables. An allowance for impairnlent is made where there is an
identifled loss event which, based on previous experience, is evidence of a reduction in the recoverability of the
cash flows.
The credit risk on liquid funds and derivative financial inslrnments is limited because the counterparties are
banks with high credit-ratings assigned by inlemational credil-raling agencies.
The charity has no significant concentration of credit risk, with exposure spread over a large number of
counterparties and customers.
Liquidity risk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future
developments, the charity uses a mixture of long-tenn and short-terni debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial
statements.
05109124
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
Dawn Petty
Trustee
Page i

Tot's Pre-school
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees. report and the financial statement5 in accordance with the
United Kingdom Accounting Standards (United Kingdom Generdlly Accepted Accounting Practice) and
applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which
give a true and fair view of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that period. In preparing these financial statements, the trustees are required to=
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charitie5 SORP-
make judgements and estimates that are reasonable and prudent-
state whether applicable accouniing standards have been followed. subject to any material departures
disclosed and explained in the financial $￿teMentS- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping proper accounling records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with the
Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008. and the provisions of the
constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the mainlenance and integrity of the corporate and fmancial inforniation
included on the chariiable companv's website. Legislation governing the prepardtion and dissemination of
financial statements may differ from legislalion in other jurisdictions.
05109124
Approved by the trustees of the charity on .................... and signed on its behalf by:
Dawn Petty
Trustee
Page 4

Tot's Pre-school
Independent Examiner's Report to the trustees of Tot's Pre-sehool
I report to the trustees on my examination of the accounts of Tot's Pre-school for the year ended 5 April 2024.
Responsibilities and basis of report
As the charity trustees of Tot's Pre-school you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Tot's Pre-school's account5 carried out under section 145 of the
201 l Act and in carrying out my examination I have followed all the applicable Direction5 given by the Charity
Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confinn that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material respect=
accounting records were not kept in respect of Tot's Pre-school as required by section 130 of the Act- or
2. the accounts do not accord with those records: or
3. the accounts do not comply with the accountiTJg requirements concerning the fonn 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 fair view, which 15 not a matter considered as part of an independent
examination.
I have no concern5 and have come acr055 no other matters in connection with the examination to which attention
should be draw￿ in this report in order to enable a proper understanding of the account5 to be reached.
Blackn]an Terry Accountants Ltd
ACCA
Bolney Place
Cowfold Road
Bolney
Haywards Heath
West Sussex
RH17 5QT
0510912024
Page 5

Tot's Pre-school
Statement of Financial Aetivities for the Year Ended 5 April 2024
Unrestricted
runds
Total
2024
Note
Income and Endowment5 from:
Donations and legacies
Operating income of school
859
222,528
859
222,528
Total income
2?3,387
22J,387
Expenditure on:
Operating costs of school
Administrative expenditure
(184.100)
(1?,341)
(184,100)
(12,341)
Total expenditure
(196.441)
(196,441)
Net income
26,946
26,946
Net movement in funds
26,946
26.946
Reconcilialion of funds
Total funds brought forward
48,064
48,064
Total funds Ca￿led forward
75,010
Unrestricted
funds
75,010
Total
2023
Iyote
Income and Endowments from:
Donations and legacies
Other income
805
190,728
805
190,728
Total income
191,5J)
191,53)
Expendilure on:
Raising funds
Charitable activities
(157.738)
(10,677)
(157,7J8)
(10,677)
Total expenditure
(168.41i}
(168,415)
Net income
23,118
23,118
Net movement in funds
23,118
23,118
Reconciliation of funds
Total funds brought forward
24,945
24,945
Total funds Ca￿led forward
48,063
All of the charity's activitie5 derive from continuing operation5 during the above two periods.
The funds breakdown for 202J is shoMTr in note l J.
The notes on page5 8 to 16 form an integral part of these financial statements.

Tot's Pre-school
(Registration number: 1063187)
Balance Sheet as at 5 April 2024
2024
2023
Note
Fixed assels
Tangible assets
6,025
6,478
Current assets
Debtors
Cash at bank and in hand
io
2.410
69,716
2,086
72,126
43,322
Creditor5: Amount5 falling due within one year
12
(),141)
(1,737)
Net current assets
68,985
41,585
Net assets
75,010
48,063
Funds of the charity:
Unrestricted income funds
Unrestricted funds
75,010
Total funds
13
75,010
The financial statements on pages 6 to 16 were approved by the trustees, and authorised for issue on
05109124
and signed on their behalf by=
Dawn Petty
Trustee
The notes on page5 8 to 16 form an integral part of these financial statements.

Tot's Pre-school
Notes to the Financial Statements for the Year Ended 5 April 2024
l Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of
Recommended Practice issued in October 2019. the Financial Reporting Standard applicable in the United
Kingdom and Republic of I￿land (FRS 102) and the Charities Act 2011.
Basis of preparation
Tot's Pre-school meets the definition of a public benefit entity, under FRS 102. The accounts (financial
statements) have been prepared under the historical cost convention wilh items recognised at cost or transaction
value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there a￿ no material uncertainties about the charity's ability to continue as a going
concern.
Income and endowments
Volunlary income including donations. gifts. le£acies and grdnls that provide core funding or are of a general
nature is recognised ￿'hen the charity has entiilement to the income, it is probable that the income will be
received and the amount can be measured with sufficient reliability.
Donalions and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be
reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that categorv. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources, with central staff
costs allocated on the basis of time spenL and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Raisingfunds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in
trading activities that raise funds.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements,
including audiL strategic management and trustees meetings and reimbursed expenses.

Tot's Pre-school
Notes to the Finaneial Statements for the Year Ended 5 April 2024 (continued)
Taxation
The charity is considered to pass the tests sel out in Paragrdph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly. the
charity is potentially exempt from taxation in respect of income or capitsl gains received withln categories
covered by Chapter J Part I l of the Corporalion Tax Aci 2010 or Section 256 of the Taxatioi) of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cosL less any subsequent accumulated
depreciation and subsequent accumulated impairnient losses.
Depreciation and amortisation
Depreciation is provided on tangible fjxed assets so as to write off the cost or valuation, less any estimated
residual value, over their expected useful economic life as folloM's=
Asset class
Depreciation method and rate
Evenly over the ienn of the lease- straight
line
25 /• reducing balance
Leasehold improvements
Equipment
Trade debtors
Trade debtor5 are amounts due from customers for Tnerchandise 501d or Services performed in the ordinary
course of business.
Trade debtors are recognised inilially at the transaciion price. They are subsequently measured at amortised cost
using the effective interest Metho￿ less provision for impairment. A provision for the impairn)ent of trade
debtors is established ￿'hen ihere is objective evidence that ihe charity will not be able to collect all amounts due
according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-tenn highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing
borrowings are subsequently carried at amortised cost. with the difference between the proceeds, net of
transaction costs. and the amount due on redemption being recognised as a charge to the Statement of Financial
Activities over the period of the relevant borrom'ing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable
and similar charges.
Borrowing5 are cla55ified a5 current liabilities unless the charity has an unconditional riJt to defer settlement of
the liability for at least twelve months after the reporting date.
Page 9

Tot's Pre-school
Notes to the Finaneial Statements for the Year Ended 5 April 2024 (continued)
Fund struclure
Unrestricted income funds are general funds thal are available for use at the trustees discretion in furtherance of
the objectives of the charity.
Financial instruments
Classification
Financial assets and fmancial liabilities are recognised when the charity becomes a paty to the contractual
provisions of the instrument.
Financial liabilities and equity instrumeTtts are classified according to the substance of the contractual
arrangements entered into. An equity. instruTnent is any contract that evidence5 a residual interest in the assets of
the charity after deducting all of its liabilities.
Recognilion and measurement
All financial assets and liabilitie5 are initiallv measured at transaction price (including transaction costs), except
for those financial asset5 classified as at fair value through profit or1055. M,hich are initially measured at fair
value (which is normally the transaction price excluding transaction costs), unless the a￿angement constitutes a
financing transaction. If an arrangement constitute5 a financing transaction, the financial asset or financial
liability is measured at the present value of the future pavments discounted at a market rate of interest for a
similar debt instrument.
Financial assets and liabililies are only offset in the statement of financial position ￿..hen. and only when there
exists a legally enforceable riohi io set off the recognised amounts and the charity iTJtends either to settle on a
net basis, or to realise the asset and settle ihe liability simultaneously.
Financial assets are derecognised ￿'hen and only when a) the contractual rights to the cash flows from the
financial asset expire or are settle(L b) the charity transfers to another part>, substantially all of the risks and
rewards of ownership of the financial asset, or c) the charity. despite having retained some, but not all,
significant risks and rewards of ownership, has trdnsferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled
or expires.
Page 10

Tot's Pre-school
Notes to the Finaneial Statements for the Year Ended 5 April 2024 (continued)
Debl instruments
Debt instruments ￿'hICh meet the following conditions are subsequently measured at amortised cost using the
effective interest method:
(a) The contractual retum to the holder is (i) a fixed amounl- {ii) a positive r￿ed rdte or a positive variable rate;
or (iii) a combination of a positive or a negative fixed rdte and a positive variable rdte.
(b) The contract may provide for repaymenls of the principal or the return to the holder (but not both) to be
linked to a single relevant observable index of general price inflation of the currency in which the debt
instrument is denominated, provided such links are not leverdged.
(c) The contract may provide for a deterniinable variation of the return to the holder during the life of the
instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future
events other than ( l) a change of a contractual variable rate- (2) to protect the holder against credit deterioration
of the issuer- (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law;
or (li) the new rate is a market rate of interest and satisfies condition (a).
(d) There is no contractual provision that could. by its tern15. result in the holder105ing the principal amount or
any interest attributable to the current period or prior periods.
(e) Contractual provisions that permit the issuer to prepay a debt instrument or pennit the holder to put it back to
the issuer before maiurity are not contingent on fulure events. other than to protect the holder against the credit
deterioration of the issuer or a change in control of the issuer. or lo protect the holder or issuer against Changes
in levies applied by a central bank or arising from changes in relevant taxation or law.
(fj Contractual provisions may pennit the extension of the terni of the debt instrument. provided that the retu
to the holder and any other contractual provisions applicable during the extended tem) satisfy the conditions of
paragraphs (a) to (c).
Debt instruments that are classified as payable or receivable M'ithin one year on initial recognition and which
meet the above conditions are measured at the undiscounled amount of the cash or other consideration expected
to be paid or received. net of impainnent.
With the exception of some hedoing instruments, other debt instruments not meeting these conditions are
measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost
(which may be nil) less impainnent.
Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares
are publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss.
Where fair value cannot be measured reliably, investments are measured at cost less impairnient.
Investments in 5ub5idiarie5 and associates are vneasured at cost le55 impairnient. For investments in subsidiaries
acquired for consideration including the i55ue of share5 qualifying for merger relief, c05t is measured by
reference to the non]inal value ol the shares i55ued plus fair value of other consideration. Any pretnium is
ignored.
Pagell

Tot's Pre-school
Notes to the Finaneial Statements for the Year Ended 5 April 2024 (continued)
Derivalivefinancial inslruments
The charity uses derivative financial instruments to reduce exposure to foreign exchange risk and interest rate
movements. The charity does not hold or issue derivative financial instruments for speculative purposes.
Derlvatives are initially recognlsed at fair value at the date a derivative contract is entered into and are
subsequently remeasured to their fair value at each reporting date. The resulting gain or loss is recognised in
statement of financial activiiies immedialely unless the derivative is designaied and effective as a hedging
instrument, in which event the liming of the recognition in statement of financial activities depends on the
nature of the hedge relationship.
Fair value measuremenl
The best evldence of fair value is a quoted price for an idenlical asset in an active market. When quoted prices
are unavailable. the price of a recent transaction for an identical asset provides evidence of fair value as long as
there has not been a significant change in economic circumstances or a significant lapse of time since the
transaction took place. If the market is not active and recent transactions of an identical asset on their own are
not a good estimate of fair value. the fair value is estimated by using a valuation technique.
2 Income from donations and legacies
Unrestricted
fund5
General
Total
funds
Donations and legacies.
Donations from individuals
859
859
Total for 2024
859
859
Total for 2023
805
805
3 Olher income
Unrestricted
funds
General
Total
funds
Fees and supplies
222,528
222,528
Total for 2024
229,528
222,528
Total for 2023
190,728
190,728
Page 12

Tot's Pre-school
Notes to the Finaneial Statements for the Year Ended 5 April 2024 (continued)
4 Expenditure
a) Operating costs of school
Unrestricted
funds
General
Totsl
2024
Total
2023
Nole
Outings
Unifornis
Wages and salaries
Staff training
Toys, books and equipment
Hire of plant and machinery (Operating leases)
Canteen
890
890
910
422
422
799
150,50J
1,323
4,542
150,503
134,665
689
4.542
3.002
2,817
783
Rent
Repairs and maintenance
11,744
10,891
11,744
10,891
11,165
2,329
184.100
184,100
157,738
Total
Costs
5 Expenditure on charitable activities
Unrestricted
funds
General
Total
funds
Note
Governance costs
12,341
12,341
Total for 2023
10,677
10,677
Total
expenditure
6 Iyet incomingloutgoing resources
Net incoming resources for the year include:
2024
2023
Depreciation of fixed assets
1,672
2,160
Page li

Tot's Pre-school
Notes to the Finaneial Statements for the Year Ended 5 April 2024 (continued)
7 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff cosls during the year were:
Wages and salaries
Other staff costs
150,50J
134,665
150,813
134,986
The monthly average number of persons (including senior management / leadership team) employed by the
charity during the year expressed as full time equivalents was as follows:
2024
2023
Total employees
12
No employee received emoluments of more than £60,000 during the year
8 Taxatio
The charity is a registered charity and is therefore exempt from taxation.
9 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At 6 April 2023
Additions
2),000
10,415
1.219
33,415
1.219
At 5 April 2024
Depreciation
At 6 April 2023
Charge for the year
17,956
1.009
8,981
663
26,937
1,672
At 5 April 2024
18,965
9,644
28,609
Net book value
At 5 April 2024
1,990
6,025
At 5 April 2023
6,478
Included within the net book value of land and buildings above is £Nil (2023 - £Nil) in respect of freehold land
and buildings and £4,0)5 {?0? J - £5,044) in respect of leaseholds.
Page 14

Tot's Pre-school
Notes to the Finaneial Statements for the Year Ended 5 April 2024 (continued)
10 Debtor5
2024
2023
Prepayments
Other debtors
1.475
935
1,475
611
2,410
2,086
I I Cash and cash equivalents
2024
2023
Cash at bank
69,716
12 Creditors: amounts falling due within one year
2024
2023
Other taxation and S￿la[ security
Other creditors
Accruals
,580
421
1,140
657
1,080
13 Funds
Balance al 6
April 2023
Incoming
resources
Resources
expended
Balance at 5
April 2024
Unrestricted funds
General
48,064
2?3,387
(196.441}
75,010
Balance al 6
April 2022
Ineoming
resources
Resources
expended
Balance at 5
April 2023
Unrestricted funds
General
24,945
191,533
(168,415)
48,063
14 Analysis of net a55ets between funds
Page 15

Tot's Pre-school
Notes to the Finaneial Statements for the Year Ended 5 April 2024 (continued)
Unrestricted
funds
General
Total funds at
5 April
2024
Tangible fixed assets
Current assets
Current liabilities
6,025
72,126
(),141)
6,025
72,126
(J,141)
Total net assets
75,010
75,010
Unrestricted
funds
General
Total funds at
5 April
2023
Tangible fjxed assets
Current assets
Current liabilities
6.478
43,322
(1,737)
6,478
43,322
(1,737)
Total net assets
48,06)
Page 16

Tot's Pre-school
Detailed Statement of Financial Activities for the Year Ended 5 April 2024
Total
2024
Total
2023
Income and Endowments from:
Donations and legacies (analysed below)
Other income (analysed below)
859
2?2,528
805
190,728
Total income
223,387
191,5JJ
Expenditure on:
Operating costs of school
Administrative expenditure
(184,100)
(12,341)
(157,7J8)
(10,677)
Total expenditure
{196,441)
(168,415)
Net income
26,946
23,118
Net movement in funds
26,946
23.118
Reconcilialion of funds
Total funds brought forward
48,064
24,945
Total funds Ca￿led forward
75,010
48,063
This paue does not form part of the statutory financial statements.
Page17

Tot's Pre-school
Detailed Statement of Financial Activities for the Year Ended 5 April 2024 (continued)
Tolal
2024
Total
2023
Donations and legacie5
Appeals and donations
859
805
859
805
Olher income
Fees and supplies
222,528
190,728
222,528
190,728
Operating costs ofschool
Unifornis
Wages and salaries
Staff training
Toys: books and equipment
Hire of plant and machinery (Operating leases)
Outings
Canteen
Rent
(422)
(150,503)
(1,393)
(4,542)
(J,002)
(890}
(783)
(11,744)
(10,891)
(799)
(134,665)
(689)
(3,934)
(2,817)
(910)
(430)
(11,165)
(2,329)
Repairs and maintenance
(184.100}
{157,738)
Adminislrative wendilure
Staff welfare
Insurance
Telephone and f&x
Printing, postage and stationery
Trade subscriptions
Charitable donations
Cleaning
Advertising
Accountancy fees
Legal and professional fees
Bank charges
Depreciation of short leasehold property
Depreciation of fixtures and fittings
(310}
(1,830)
(1,057)
(248}
(118)
(1,43J)
(809}
(321)
(1,8J3)
(124)
(118)
(40)
(586)
(324)
(2,2J2)
(2,016)
(60)
(1,681)
(479)
(10,677)
(2,438)
(2,016)
(55)
(1,009)
(663}
(1?,341)
This paue does not form part of the statutory financial statements.
Page18