Charity registration number.. 1063187 Tot's Pre-school Annual Report and Financial Statements for the Year Ended 5 April 2026 Tot's Pre-school Contents (¢ontinu¢d) Reference and Administrative Details Trustees, Report 2to3 Siatement of Trustees, Responsibilities Independent Examiner'5 Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8 to 16 Tot's Pre-school Refer¢n¢¢ and Administrative D¢t#ils Tru5t¢es Jordanne Ford Dawn Petty M&xine Scott Lisa Watling Chloe Rozier Charity Registration Number 1063187 Principal Offiee CIO The Bewbu5h Acadetny Dorsten Place Crawley West Sussex RHII 8XW Independent Examiner Blackman Terry A¢countants Ltd Bolney Place CO￿01d Road Bolney Haywards Heath West Siissex RH17 5QT Page I Tot's Pre-school Trust¢¢s' Report The trustees present the annual report together with the financial statements of the charity for the year ended 5 April 2026. Objectives and activities Public benefil The charity's aim is to enhance the development and educatioi) of children under statutory school age. The object is achieved by the Inaintenai)ce 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 Irusiees confim) that they have complied with Ihe 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. Strueture, governanet and management 'alure OfgoVer￿1n8 do¢umenl The organisation is a Registered Charity governed by the model rules issued by the Pre-school Learning Alliance. The lebFal and administrative information set out on page I forn]s part of this report. The financial statemeiits comply with cU￿t￿t Statutory requirernents and the Stateinet]t of Recommended Practice Accounting and Reportii)gF by Charities. Org&nls&iioiialsiru¢iure 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 folloi¥ing year. The committse meet regularly for the purpose of dealing with the charities affairs and to receive reports from its officers. Financial instrument5 Objectlves ulldpolicles 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 govemed 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. Co.¥hflow risk The charity's activities expose it primarily to the financial risks of changes in foreigii currency exchange rates and interest rate5. The charity uses foreign exchange forward contrdcts and it]terest rate swap contracts to hedge these exposures. Interest beariiig assets and liabilities are held at fixed rate to ensure certainty of cash flow5. Page 2 Tot's Pre-school Trustees, Report (¢ontinu¢d) Credil risk The charity's principal fitjancial as5et5 are bank balance5 and cash, trade and other receivables, and investment5. The charity'5 credit risk is primarily attributable to its trade receivables. The amount5 presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairynent 15 tnade where there is an identified loss event which, based on previous experience, is evidenee of a reduction in the recoverability of the Lagh flows. The credit risk on liquid funds and derivative financial instruinents is limited because the counterparties are bai)ks with high credit-raiii)gs assigned by international Lredit-ratii)g agencies. The charity has no significant concentrntioi) of credit risk. with exposure spread over a large number of eounterparties and customers. Liquidily risk In order to maintain liquidity to ensure that suffi¢ient ￿ndS are available for ongoing operaiions and futur¢ developmellt%, the charity uses a mixture of long-temi and short-temi debt fingnc¢. Further details rebFarding liquidity risk ca]1 be found iii the Stateinent of accounting policies in the financial Statements. 07108126 The annual report was approved by the trustees of the charity on . and signed on its behalf by.. ?FA4AFAMIJ.'J Daw'n Petty Trustee Page 3 ## **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 fmancial position of the charity and enable them to ensure that the fmancial 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 fmancial information included on the charitable company's website. Legislation governing the preparation and dissemination of fmancial statements may differ from legislation in other jurisdictions. ## **07/08/26** Approved by the trustees of the charity on .................... and signed on its behalf by: ./!!;��� ��,1�. l !.�t.t 9MT.+ **[1]** Dawn Petty Trustee Page4 Tot's Pre-school Independent Examin¢r's Report to the trustees of Tot'$ Pre-sehool I report to the trustees on my exaTniiiation of the accounts of Tot's Pre-school for the year ended 5 April 2026. Responsibilities and basis of report As the charity trnstees of Tot's Pre-school you are responsible for the preparation of the accounts in accordance 'ith the requirements of the Charities Act 2011 ('the Act,). I report in respect of my exainination of the Tot'5 Pre-school'5 account5 carried oiit under Section 145 of the 2011 Act aiid iii carrying out Tny exaTniiiation I have follom'ed all the applicable Directions given by the Charity Cotnmissioii under section 145(5Mb) of the Act. INdepeThdeNt examiner's statement Since Tot's Pre-school's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 201 l Act. I confimi that l am qualified to undertake the examination because l am a member of ACCA, which is one of the listed bodies. I have completed my examination. I confirni that no Tnaterial matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were iiot kept in respect of Tot's Pre-school as required by sectioii 130 of the Act; or 2. the accounts do not accord with those records,. or the accounts do not comply with the accounting requirements concerning the form and content of accounts set out iii the Charities (Account5 and Reports) RegFulatioiis 2008 other than an}. requirement that the account5 give a 'tnJe and fair view, which i5 not a tnatter considered a5 part of an indepeiident examination. I have no concerns and have come across no other matters in connection with the examination to which gttention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Blackinai) Terry Accountants Ltd ACCA Bolney Place Cowfold Road Bolney Ha}'wards Heath West Sussex RH17 5QT 0710812026 Date.. Page 5 Tot's Pre-school Statement of Financial A¢tiviti¢s for the Year Ended 5 April 2026 Unrestricted funds Total 2026 Note Income and Endowments fro￿. Donations and legacies Operating income of school 871 284.769 871 284,769 Total income 285,640 285,640 Expenditure on.. Operatin¥ costs of school Admii)isttative expei)diture {234,651 } (14,?78) {?34,651 } 114,278) Total eXpendi￿re {248,929} (248,929) Net illCOTne i6,711 i6,711 Net movement in funds 36,711 36,711 Reeoneiliation of funds Total ￿lldS brought forward 106,621 106,621 Total ￿ndS catTied fonvard 13 143,i32 Unrestricted funds 143,332 Total 2025 Note Income and Enilowments from: Donations and legacies Operating income of school 477 256,974 477 256,974 Total income 257,451 257,451 Expenditure on: Operating costs of school Administrative expenditure {212,814) (13,026) (212,814) (1 ?,026} Total expenditure {?25,840} {?25,840} Net income Net movement in funds R¢¢onciliation of funds Total funds brought forward 75,010 75,010 Total funds carried fL)rward 13 106,621 106,621 All of the charity'5 activitie5 derive from continuing operations during the above two periods. The funds breakdowii for 2025 is showi) in note l J. The notes on pages 8 to 16 forni ali integral part of these financial siatements. Page 6 ## **Tot's Pre-School** ## **(Registration number: 1063187) Balance Sheet as at 5 April 2026** |||**2026**|**2025**| |---|---|---|---| ||**Note**|**£**|**£**| |**Fixed assets**|||| |Tangible assets|9|5,443|6,564| |**Current assets**|||| |Debtors|10|6,301|3,853| |Cash at ban and in had|11|136,172|98,926| |||142,473|102,779| |**Creditors: Amounts flling due within one year**|12|(4,584)|(2,722)| |**Net current assets**||137,889|100,057| |**Net assets**||143,332|106,621| |**Funds of the charity:**|||| |**Unrestricted income fnds**|||| |Unrestricted fnds||143,332|106,621| |**Total fnds**|13|143,332|106,621| The financial statements on pages 6 to 16 were approved by the trustees, and authorised for issue on ..07/08/2026...... and signed on their behalf by: Dawn Petty Trustee The notes on pages 8 to 16 form an integral part of these financial statements. Page 7 Tot's Pre-school Notes to the Fin#n¢i#l Stalements for the Year Ended 5 April 2026 Aeeounting polieies Statement of compliance The financial siatements have been prepared in accL)rdance w'ith the second editilin 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 llnder FRS 102. The accoiints (financial statements) have been prepgred under the hisiorical cost convention ￿1th items recognised ai cost or transaction value unless othe￿ise staled in the relevani note{s) to these accounts. Going eoneern -l-he trnstees consider that there are no material uncertainties about the charity's ability to continue gs a going concern. Income and endowments VoluntElly ijicome it]cluding donations, gifts, legacies and grants that provide core funding or are of a general iiature is recognised when the charity has et]titlement to the ijicome, it is probable that the income will be received and the amount c￿1 be measured with sufficient reliability. Donuiions leR￿cleS 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 probgble settlement is required and the amount can be measured reliably. All cosis are allocated to the applicable expenditure heading that aggregaie 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 stsff costs. Rui5ingfuMdJ+ These ale costs IllLurred iii attiacting voluntary ii)¢ome, the management of it)vestments and those incurred in trading activities that ra15e fuiids. Governance costs These include the Costs attribuiable to the chariiy's compliance wilh consiitutional and statutory requirements, including audiL strategic management and trustees meeiings and reimbursed expenses. Page 8 Tot's Pre-school Notes to the Financial Statements for th¢ Year Ended 5 April 2026 (¢ontinu¢d} TaAation The charity is considered to pass the tests set out in Paragraph I S¢hedule 6 of the Finance Art 2010 and thcrcfore it meets the definition of a charitable ci)mpany for UK corporation tax purpo%es. Accordingly, th¢ charity is potentially exempt from taxation in respect of income or capitsl gains received withiii categaries covered by Chapter 3 Part I l of the Corporation Tax Art 2010 or Section 256 of the Taxation of Chargcabl¢ Gains Act 1992, to th¢ extent that such income or gains are applied ¢x¢lu5ively to ¢haritable purposes. Tangible fixed assets Individual fixed as5et5 Costing £0.00 or more are initially recorded at cost, les5 any subsequent accumulated depreciation and subsequent accumulated impaitThent 105ses. Depreciation and amortisation Depreciatioii is provided 011 tangFible fixed assets so as to WTite off the cost or valuation, less any estimated residual value, over their expected useful economic life as follo￿'S.. Asset class Depreciation method and rate Evenly over the term of the lease- straight line Leasehold improvemeiits Equipment 250/0 reducing balance Trade debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary coiirse of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost usiiig the effective interest method, less provision for impaim]ent. A provision for the impaiTment of trdde debtors is established when there is objective evidence that the charity will not be able to collect all amount5 due according to the original tern]s of the receivables. Cash and cash equivalents Cash and cash equiv