2025-04-05-accounts

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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 2025.

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 Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature ofgoverning document

The organisation is a Registered Charity governed by the model rules issued by the Pre ~~-~~ School Learning Alliance.

The legal and administrative information set out on page | forms part of this report. The financial statements comply with current statutory requirements and the Statement of Recommended Practice ~~-~~ Accounting and Reporting by Charities.

Organisational structure

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 following year. The committee meet regularly for the purpose of dealing with the charities affairs and to receive reports from its officers.

Financial instruments

Objectives and policies

The charity’s activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives 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 instruments for speculative purposes.

Cash flow risk

The charity’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 fixed rate to ensure certainty of cash flows.

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Tot's Pre ~~-~~ School

Trustees’ Report (continued)

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. The charity’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 impairment is made where there is an identified 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 instruments is limited because the counterparties are banks with high credit ~~-~~ ratings assigned by international credit ~~-~~ rating 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 ~~-~~ term and shor ~~t-~~ term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

21/07/25

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

Dawn ~~Dawn~~ Pay URL ~~PettyAPR~~ S Dawn Petty Trustee

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Tot's Pre ~~-~~ School

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally 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 Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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 accounting 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 maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

21/07/25

Approved by the trustees of the charity on .................... and signed on its behalf by:

Dawy ~~Dawn~~ REN IMAL ~~Petty~~ APS SEM vee eeeeeee Dawn Petty Trustee

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21/07/2025

Tot's Pre ~~-~~ School

Statement of Financial Activities for the Year Ended 5 April 2025

		Unrestricted	Total
		funds	2025
	Note	£	£
Income and Endowments from:
Donations and legacies		477	477
Operating income ofschool		256,974	256,974
Total income		257,451	257,451
Expenditure on:
Operating costs ofschool		(212,814)	(212,814)
Administrative expenditure		(13,026)	(13,026)
Total expenditure		(225,840)	(225,840)
Net income		31,611	31,611
Netmovement in funds		31,611	31,611
Reconciliation offunds
Total funds brought forward		75,010	75,010
Total funds carried forward	13	106,621	106,621
		Unrestricted	Total
		funds	2024
	Note	£	£
Income and Endowments from:
Donations and legacies		859	859
Other income		222,528	222,528
Total income		223,387	223,387
Expenditure on:
Raising funds		(184,100)	(184,100)
Charitable activities		(12,341)	(12,341)
Total expenditure		(196,441)	(196,441)
Net income		26,946	26,946
Netmovement in funds		26,946	26,946
Reconciliation offunds
Total funds brought forward		48,064	48,064
Totalfundscarriedforward	13	75,010	75,010

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 13.

The notes on pages 8 to 16 form an integral part of these financial statements. Page 6

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Tot's Pre ~~-~~ School

Notes to the Financial Statements for the Year Ended 5 April 2025

1 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 Ireland (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 with 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 are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations 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 category. 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 spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

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 audit, strategic management and trustees meetings and reimbursed expenses.

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Tot's Pre ~~-~~ School

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Taxation

The charity is considered to pass the tests set out in Paragraph | 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 capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation 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 cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Leasehold improvements remy over the term of the lease- straight Equipment 25% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the 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 shor ~~t-~~ term 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

Interes ~~t-~~ bearing borrowings are initially recorded at fair value, net of transaction costs. Interes ~~t-~~ 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 borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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Tot's Pre ~~-~~ School

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party 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 transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

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Tot's Pre ~~-~~ School

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Debt instruments

Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:

(a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.

(b) The contract may provide for repayments 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 leveraged.

(c) The contract may provide for a determinable 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 (1) 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 (ii) the new rate is a market rate of interest and satisfies condition (a).

(d) There is no contractual provision that could, by its terms, result in the holder losing 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 permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.

(f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).

Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.

With the exception of some hedging 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 impairment.

Investments

Investments in non ~~-c~~ onvertible preference shares and non ~~-p~~ uttable 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 impairment.

Investments in subsidiaries and associates are measured at cost less impairment. For investments in subsidiaries acquired for consideration including the issue of shares qualifying for merger relief, cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

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Tot's Pre ~~-~~ School

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Derivative financial instruments

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.

Derivatives are initially recognised 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 activities immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in statement of financial activities depends on the nature of the hedge relationship.

Fair value measurement

The best evidence of fair value is a quoted price for an identical 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
	funds	Total
	General	funds
	£	£
Donations and legacies;
Donations from individuals	477	477
Total for 2025	477	477
Totalfor2024	859	859

• 3 Other income

	Unrestricted
	funds	Total
	General	funds
	£	£
Fees and supplies	256,974	256,974
Total for2025	256,974	256,974
Totalfor2024	222,528	222,528

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Tot's Pre ~~-~~ School

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

4 Expenditure

a) Operating costs of school

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted| |funds|Total|Total| |General|2025|2024| |Note|£|£|£| |Outings|2,327|2,327|890| |Uniforms|-|-|422| |Wages|and|salaries|174,353|174,353|150,503| |Staff training|693|693|1,323| |Toys,|books|and|equipment|5,582|5,582|4,542| |Hire|of plant|and|machinery|(Operating|leases)|2,412|2,412|3,002| |Canteen|1,048|1,048|783| |Rent|and|rates|10,745|10,745|11,744| |Repairs|and|maintenance|15,654|15,654|10,891| |212,814|212,814|184,100| |Total| |costs| |£| |5|Expenditure|on|charitable|activities| |Unrestricted| |funds|Total| |General|funds| |Note|£|£| |Governance|costs|13,026|13,026| |Total|for 2024|12,341|12,341| |Total| |expenditure| |£| |6|Net|incoming/outgoing|resources| |Net|incoming|resources|for the|year|include:| |2025|2024| |£|£| |Depreciation|of fixed|assets|1,919|1,672|

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Tot's Pre ~~-~~ School

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

7 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
	2025		2024
	£		£
Staffcosts during the year were:
Wages and salaries	174,353		150,503
Other staffcosts		17	310
	174,370		150,813

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:

		2025	2024
		No	No
Total	employees		12 12

No employee received emoluments of more than £60,000 during the year

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

9 Tangible fixed assets

9 Tangible fixed assets
	Land	and	Furniture and
	buildings		equipment	Total
	£		£	£
Cost
At 6 April 2024	23,000		11,634	34,634
Additions		-	2,458	2,458
At 5 April 2025	23,000		14,092	37,092
Depreciation
At 6 April2024		18,965	9,644	28,609
Charge forthe year		807	1,112	1,919
At 5 April 2025		19,772	10,756	30,528
Net book value
At 5 April 2025		3,228	3,336	6,564
At5April2024		4,035	1,990	6,025

Included within the net book value of land and buildings above is £Nil (2024 ~~-~~ £Nil) in respect of freehold land and buildings and £3,228 (2024 ~~-~~ £4,035) in respect of leaseholds.

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Tot's Pre ~~-~~ School

Detailed Statement of Financial Activities for the Year Ended 5 April 2025 (continued)

	Total	Total
	2025	2024
	£	£
Donations andlegacies
Appeals and donations	477	859
	477	859
Other income
Fees and supplies	256,974	222,528
	256,974	222,528
Operating costs ofschool
Uniforms	~~-~~	(422)
Wages and salaries	(174,353)	(150,503)
Stafftraining	(693)	(1,323)
Toys, books and equipment	(5,582)	(4,542)
Hire ofplant and machinery (Operating leases)	(2,412)	(3,002)
Outings	(2,327)	(890)
Canteen	(1,048)	(783)
Rent and rates	(10,745)	(11,744)
Repairs and maintenance	(15,654)	(10,891)
	(212,814)	(184,100)
Administrative expenditure
Staffwelfare	(17)	(310)
Insurance	(1,489)	(1,830)
Telephone and fax	(1,255)	(1,057)
Printing, postage and stationery	(96)	(248)
Trade subscriptions	(2,406)	(118)
Charitable donations	~~-~~	(1,433)
Cleaning	(580)	(809)
Travel and subsistence	(79)	~~-~~
Advertising	(355)	(355)
Accountancy fees	(2,407)	(2,438)
Legal and professional fees	(2,365)	(2,016)
Bank charges	(58)	(55)
Depreciation ofshort leasehold property	(807)	(1,009)
Depreciation offixtures and fittings	(1,112)	(663)
	(13,026)	(12,341)

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