2024-06-30-accounts

REPORT OF THE TRUSTEES AND FOR THE YEAR ENDED 30 JUNE 2024 FOR BURCOYNE HEIGHTS PRE4CHOOL Hi88on & Co (Deal) Lsd 45 Queett Street Krnt CT14 6EY

BURGOYNE HKIGHTS PR￿cHOoL Report of tb¢ Trurteel 1 10 2 IndepeDdent ExAmlntr'¥ Report stst¢nxnt of Flnin¢lAI Acdvltles BaIAne• Sbo•t Nolu to the ThIAndal StstemeDts 6 to 11 D¢t￿knd Ststement of FInAn¢1￿ Adlvlt 12

BURGOYNE HEIG]Tfs PRE-SCHOOL REPORT OFThE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2024 The tsvske& present their rcport with the financial statements of the charity for the year ended 30 June 2024. The tTh￿te¢s have adoptsd the prctrvisions of A¢countinB and Reporting by Charitie8: Statement of R￿)n￿ended Practice applicable to charities pr¢paTing their accounts in accordance with thc Financi&l Reporting Standard applicablc in the UK and Republic of Ireland (FRS 102) (efftctive l January 2019). OBJEcfivES AND ACTIVITIES Publlc benefit The tr￿teeS ¢onfirnithat they have complied witb the duty in section 17 of the CharitieB Act 2011 to have due reFd to publi¢ b¢n¢fit guidallce publisbed by the CoD]nM86iOIL AClllEVEMENIS AND PERFORMANCE Charltable a¢tlvltl¥s Publidcornmunity b¢n¢fits are that the play group 5UPPOrts local and militsry families, who'8 P4renV$ 8¢rve in the UK aDd abroa4 and the nwai villages 8um)undin8 the town of Dover. The play group Support8 volunteer8 wishing to gain work VAper1et￿¢ also hclps others to gain NVQ qualification4 who Aeek a career in early years education. FThANc￿ REv￿w Fln2ndal p￿ltI&ll The swement of financial activi1ies reports nel incoming resources duritig the 2023124 accounting year of £16,450 {2022123 - £7,850) and totsl fund8 of £95,264 (2022123 - £78,814) It the Y￿ end. The pre-school has cotitiuu¢d to n)aintaiti a 8tr1¢t bud8eL especially with. th¢ national living wage iu¢reasing and pension contributions. N¢8otiation8 are Btill Ongoing with the Mintstry of Defence ￿88rdIng the renL Re￿ry¢S polky Due to the ¢ontinuiD8 financial pre58ure8 on the prtrs¢hool during the ye4r the ¢onunittee decided to maintain the funds 5¢t aside in the d¢poslt account to pay stsff redundancy cost&, rent in line tho Prtrschool Le4rnins Alliance and KCC guidancc. should the play Échool ttoed to ce￿¢ op4x#titi8. The tru8t¢¢$ consider this level of r¢seryes to be appropriatc for a small Charity, The level of Te5erves is Teview¢d rc8u]arly and will be adjust￿ u circllmitsnces ch8ngc. STRUCTURE, GOVERNANCE AND MANAGEMENr Covernlng docun)ent 'rbe cb&Tity is Gontroll¢d by its 8overnin8 docuownl a de￿ of tTh8t ¢onstitut¢s an unin¢oryoratcd charity. The governin8 document is the PTrSrknol Learning Alliallce CoDstitirtion 2011 providing ¢arly years education for ¢hililtcn undcr statutory s¢lLooI age. As an early years educator thc pre-8chool is in re¢¢ipt of ¢arly ycaT5 fiumling from OUT local authority. This provides f4milieg 15 to 30 fiuKled hours per week commencin8 from the term after the child turns 3 y¢ars old. Familiu wilh 2 year olds who fit the cri¢ria ¢an also apply for up to 15 hours a week. The aim of the pre￿ChoOl 18 to provide quality care and education lo ALL young ¢hildrefy and to be inclusive of ￿￿tureS and beliefs fa¢ilitated by trained eaTly ycars ¢ducatOf5 who follow the guidance EYF8 Curriculll￿ The pre-sc1K￿l has a strong 8ustsin&ble etho$ and follows the stipulated14ws of Tedundallcy tsnd petJBiOnS. RecrultmeDt And AppoAntment of neTV trust¢ei New In￿£8 are appointed in accordance with the clwity's governin8 document. The existing trustees are responsible for identifyÉllg aDd recruiting new mernbers to thc board, ¢t)suring ib&i the skil]s and experi￿e of potential ¢andidate8 n￿¢t th¢ needs of the cllarity. Recruitment may be ¢4nied out througb infonnal networkg or througb opej) odvertiSCD)ent where appropriate. All new tn￿re¢8 rec¢ive an induction to ensure they und¢r8t8nd their responsibilities and the Work of the Charity. REFERENCE AIYD ADMINISTRATIVE DETAILS Registered Charity number 1063353 Page I

BURCOYNE HEIG￿18 PRE-SCHOOL REPORT OF TRUSTEES FOR THE YEAR ENDED 30 JifNE 2024 PrlD¢ipal addre Ajamein Close Burgoync Heights Doyer CT15 SLY Truste¢ N Eljse S Pearc¢ (appointed 16.1.25) J Hcald Smith (resig￿d 22.11.23) S Wright (resigned 16.1.25) S Wright (appointed 22.1123) Independent Ezanther Hi8son & Co (D¢al) Ltd 45 Queen Street cr14 6EY Approv￿ by Ordcr of th¢ board of trujtees on and sI￿d on its b¢b￿f by: N Ellse - Thlstee Page 2

INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF BtIRGOYNE HEIGHTS PRLSCHOOL Independent examlner'i report to ¢he trustees of Bury•yne Helzhts Pr￿sChool I report to Ihc clwity trustees on examI￿tion of the accounts of Burgoyne Heights Pr¢-S¢hool (the TnK9t) for the year ended 30 JuDe 2024. Re4)onslblitiu and bAsls of report As the charity trllstees of the T￿￿( you are TespoThwl•l¢ for the preparntion of the a￿O￿llts in arroTdwKe with the requiranents ofthe Chariti¢8 Act 2011 (*ie Art). I report in rc5pect of My ¢xamithon of the Tn￿$ corried out under Section 145 of the Act and ID carying Out my eXaMi￿110n I b&ve followed'au applicable Dire¢tiOW 8iv¢n by the Cknity Commts8ion under Section 145(5)(b) of th¢ ACL Ind¢p¢ndeot examlD¢r'i itaten￿ll1 I have complet¢d my ¢xamin&tion. I oonfjmi that no nutcrial matt¢r8 bav¢ con￿ to my attention in ¢onnKtion with the ¢X8min￿ott giving ¢au8¢ to believe that in any mtitaial respect: aewunting re¢ord8 wor¢ not kept in TeBpect of the a8 required by Section 130 of the Act; or the aceounts do not accord with those records; or th¢ BCCOUllts do not comply with tho appIl￿bk Tequiremmts wnccrning the form and content of occounts scl o in the Charitie8 (Ae¢ounts and Report8) Regulations 2￿8 other than any requiTem¢nt that tbe a¢¢ounts giv? a true gnd fair view which is not a ll￿tter COD81d0r￿ 88 Part of ￿ iDdwdent exam1r￿tIoll. I no Concen￿ and hav¢ ¢om¢ a￿05$ no otber mfitt¢tS ID connertioll With th¢ WAaMI￿tion to which &ttenlion should be drawn in this r￿ort in Order to enable a proper uD(krstsndl￿ of thc a¢wunts to ￿ T¢ach￿. Mr D J Mlpley FCCA Higson & CA) (Deal) Ltd 45 Queen Street (X14 6EY Page 3

BURGOYNE HEIGHTS PRE-SCHOOL FOR YEAR ENDED 30 JUNE 2024 2024 Totsl 2023 Total Unrestricted Restricted FuThl INCOME AM) ENDOWMEPnS FROM Charitabk activi Pre￿001 151,018 151,018 107.566 37 542 38 542 900 144 Totsl 151597 151,598 108,670 EXPENDITtIRE ON Cbarlt•ble acdvltlel Preschool 133.665 133,665 99.483 l278 205 1,483 1,337 Total 134343 205 135,148 IW820 NET ]NCOMKI{EXPENDITURE) 16.6S4 (204) 16.450 7.850 RVLONCILIATION OF FUNDS Total fu￿aS brou8bt forward 77,450 iJ64 78,814 70,964 TOTAL FUNDS CARRIED FORWARD 94.104 95264 78,814 The now fomi part of these fiDall¢i￿ 8tstements Page 4

BURGOYNE HEIG￿s PRE-SCHOOL BALANCE SHEET 30 JUNE 2024 2024 Totsl 2023 Total UDTestrictcd Kestricted Fund Notes FIXED ASs￿s TAn￿le wets 1,160 7,064 7J75 CURRENf ASSEVS Debtor8: ￿louDl8 falling due within one ycar Cash at bank Bnd in hand 1,129 101,743 1,129 101.743 396 83,139 102.872 102.872 83,535 cRED￿oRs (14,672) {14.672) (12.296) CURRENT ASSETS 88200 88200 71.239 TOTAL ASSETS LE&8 CURREhry LIABILrriES 94,104 1,160 95264 78.814 IYET ASSETS 94,104 95264 78,814 10 Unr¢strid¢d fiwd8 Re8tricled fimd8: 94.104 77,450 1,160 1,364 TOTAL FifNDS 95264 78,814 The fin8 al 6tst¢rnents wer¢ approved by th¢ Board of Trustees authori&￿1 for i88U¢ and were 818￿d on its lth]f by: N Ellsc- TTUSt¢¢ The noteK forni part of th￿e fin￿la1 statom¢nts Page 5

BURGOYNE HEIGEfs PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED JII JiJNE 2024 ACCOUNTING POLICIES of preparlng the flnxnclal 8t%tements Thc fJJ)ancial statemeDts of the charity. which is a public benefit entity under FRS 102, bave becn PTepared in accorthe witb the ch￿ltieS SORP (FRS 102) 'Accounting and Reporting by Charitics.. StatenKnt of RKornm¢nded Practice applicable lo clwities preparing their accounts in accordanc¢ with the Financlal Reportin8 StaDdaTd applicable in th¢ UK a￿1 Republic of Ireland (FRS 102) (tffective l January 2Q19)'. FIn8nG1￿ Reporting Standard 102 The Finwxial Reporw Standard applicablc in th¢ UK and Republic of Ireland, and the Charitie8 Act 2011. Thc financial 8tat¢mcnts have been Prepared under thc bistorical c08t AU incom¢ is r¢cognised in th¢ Stitcmcnt of FiDancial Activitics once the ¢bnrity haj ￿titlement to the funds. it is probable that the income WAII be received 8nd the amount be nJe85ured rcliably. Expendlture Liabilities are recognised as expenditure as soon as there 18 a legal or constructive obli84tion commytting the charity to that expenditure, it 1$ probable that a transfer of eeononjic benefits will be required in settl¢rn¢Dt and the amount of the obligation can be measured reliably. Bxpenditwe is a¢counted for ott all aCCn￿lS basis and ba8 been ¢lAssified uDder headings thAt awcgfytr all cost related to the category. Where costs cannot be directly attribut¢d to P8rticulAr headings they bave been allocat￿ to activities on a bA8i8 COti8iStellt with the use of r¢soU￿￿$. T*o8lble fized 118eti D¢preciation is provided at the followin8 aDnuaJ Tate$ in order to writs off ea¢h asset over its e8timated v8th1 life. 15Y• on zeducin8 ball￿¢ The ¢hAfity 18 exempt from tax OD ils clwitsble activitie8. Fund accountln8 Unre81xicted fund8 ¢an Ix used in ac¢ord4n¢e with the charitable obj¢c¢iv¢s at the discretion of the tsu8ttts. Restrietcd funds can only b¢ used for particular restricted purposes witbin ihe objects of the cbarity. Restriction8 arise when sp¢cified by the donor or when funds are raised for particular restricted pury05eS. Further ¢xplallation of the nature and purpose of each fimd is xti¢luded io Ibe notes to the fman¢ia] 8tst¢nxnts. Hire purchase leaskng conunltments Rentals paid undcr operating leases are ¢hargcd to the Statem¢nt of Financial Activities on a straight linc basi8 over th¢ period of the le48¢. Penslon eolts Ind other post-rthlrement beneflts Tbe charity operat¢s a defined contribution pension sthenTr. Contributions payable to the charatys pension scheme arc charged to the Ststement of FiThncial Activiti￿ in the pcriod to ￿lch they relate. PresentatloD eurrency and roundlng The fmancial st&tErnents are presented in pounds sterling (£), thich is the functional and presentation currency of the clwity, All amounts havc bccn rounded to the nearest pound (£1) unless otherwise stated. Page 6

BURGOYNE HEIGwfs PRUCHOOL FOR THE YEARENDED 30 JUNE 2024 2024 2023 38 2024 2023 Dq)081t accoijnl interest 542 30 Julle 2023. Th¢re were no trusttt4' expense8 paid for the year e￿Ied 30 June 2024 for the year ended 30 2023. COMPARATiVKS FOR THE STATEMENT OF FINANCIAL ACrI￿S UweAtricI￿ R¢8trithd Totsl INCOME AND ENDOwmE￿s FROM Ch4rlt&bie i¢tlvftl PreB¢knol 107566 107,566 Other tradin8 ￿tivitie Inv¢stsnent iD¢om¢ 960 144 Total 108,670 108,670 EXPENDITURE ON Ch#rltable aetlvltl Ptt8cIM)oI 99,483 99,483 1.096 241 1.337 Total 100.579 241 100,820 NET INCOh￿(EXPEI¥DITURE) 8,091 (241) 7,850 RECONCILIATION OF FUNDS Total funds brought forward 69,359 1,605 70.964 77,450 1.364 78.814

NOTFS TO THE FINANCIAL STATEMENfs. condnued FOR THE YEARENDED 30JiINE 2024 TANCIBLE FIXED ASSETS Plant 2nd machinery COST At l July 2023 Additions 43.301 971 At 30 June 2024 44.272 DEPRECIATIOF4 At l July 2023 Ch8r8¢ foryear 35.726 1.482 At 30 June 2024 37208 ET BOOKVALUE At 30 JUD¢ 2024 At 30 Jull¢ 2023 7.575 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debt(K8 1.036 93 306 90 1.129 396 CASH AT BANKAND IN HAND 2024 Total 2023 Cash in haDd 673 48,854 52216 D¢posi¢ a¢¢ounl Totsl 101,743 83,139 Page 8

Bi￿GOYNE HEtGITfs PRE-SCHOOL OTES TO THE FINANCIAL STATEmE￿￿s. eonthiued FOR THE YEAR EM)ED 311 JUNK 2024 cRED￿ORS. AMOUNTS FALLllYG DUE ONE YEAR 2024 2023 Deferred in¢on 3.475 11.197 2.921 9J75 14,672 12296 10, MOVEMENfiN FUNDS N¢t At 1.7.23 30.& URrutrlcted fun 77.450 l@654 94,104 Restrlcted tsndi 1.364 (204) 1,160 TOTAL FUNDS 78.814 16,450 95,264 Net moven%nt in fimd8. Included in thc above as followB.' In¢omin8 Re8ource8 Movement re80urc¢i expmded in fimd8 UDreJtrleted fllRdi 151,597 (134,943) 16.654 R￿1rkted fundi Restri¢t¢d Fund (205) (204) TOTAL FUNDS 151 J98 (135,148) 16,450 Comparatlves for moven*nt io fllndi Net At 30.6.23 At 1.722 UareBtrl¢¢td funth Genernl fimd 69,359 8.091 77,450 Restrleted fundi Restricted Fund 1,605 (241) iJ64 TOTAL FUNDS 70,964 7,850 78,814

BURGOYNE HEICKfS PRE4CHOOL FOR THE YL4R Ef4DED 30 JiJNK 2024 10. MOVEMENT IN FUNDS. conlinlled Comparative net movennt in fimds. Incl￿ in th¢ &bovc aT¢ ￿ fo]low3; unr¢knkt￿ lund4 10&670 (100.579) 8,091 tricled fun Restricted Fund (241) (241) TOTAL FUNDS 108,670 (100,820) 7,850 A Current year 12 n￿nthS and prior year 12 month8 combined position 18 as follo Net At 30.6. At 1.722 Unretrl¢ted full General fund 69359 24.745 94,1 Rmtrteted fundi I,fJ)S (445) 1,160 TOTALFUNDS 70,964 24,300 95264 A curnt year 12 month8 aud prior year 12 month8 combined net movernent in fimds, included in the above ar¢ follow8: tncomu Resources Moven*nt ¢xpend¢d in fur Unrtttrleted fun General fund 260267 (235,522) 24,745 Rutrleted fuNdi Restricted Fund (446) (445) 260268 (235,968) 24,300 Restricted Funds we r¢presMted by the net Ixjok valu¢ of fixed assets pur¢has¢d by individual wt fundcrn in previous years as follows: Kent ConJmuDity Foundalion Fund - £375 (2023 - £HI) Jack Hewitt Fund- £27 (2023 - £32) Royal Ghurka R¢ginient F￿d- £401 (2023 - fA72) K¢nt County Council F￿d- Nol - £207 (2023 - £243) Dov¢T District Council Fund- £37 (2023 - £43) Kent Ci)UDty Council Fund- No4- £113 (2023 - £134) Poge 10 ontinued...

BURGOYNE HEIGHTS PRE￿cHOoL NOTES TO ThE FINANCLiL STATEMENTS. contlnmed FOR THE ITARENDED 30JUNE 2024 io. MOVEMENT LN FUNDS- eontiAued Totsl- £1.160 (2023- £1,364) 11. RELATED PARTYDLSClnSURES There were no relat￿ paty tra￿￿tiOnS th¢ year ended 30 June 2024. 12. STAFF COSTS The av¢ra8e number of cmployee8 in the year WAS 10. Thtte were no staff earning more than £60,iX)O in th¢ ycar. Pagell

DEfAILED STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 30 JUNE 2024 2024 2023 INCOME AND ENIK)WMENTS Other tradlng Aethltl FundNsing events 38 Investn￿nt kncome Dwsit a¢counl int¢r¢8t 542 144 Cbarltsbl¢ *etlvlthi 5(Kl 150.518 Child incom¢ 107.566 151,018 107.566 Total IDcomlnz reMourco8 151,598 108.670 EXPENDITURE CbArltsblt actlvldei Wige8 Pensions Other operating ieas¢B 115,603 1,790 1.102 1.118 1,094 167 661 142 6.454 86,218 1,204 941 1.080 858 185 Tekphone Postage and 8tationcry Adv¢rtisiti8 Sundry Pre8chool purcha￿5 Trips Repairs & renewals Software li¢ence8 Staff trAinin8 Sports coaching 319 4.215 933 185 907 293 769 967 47 432 131,067 97203 Other D￿TeCiaLl0n of taw'ble fixed asscts 1,483 1,337 Support ¢o$ts Flnince Bank charges -_ 256 CovernAn¢t co Auditors, remuneration Accountancy And legal fees 1.500 985 1.368 656 2,485 102A Tot&l resources expended 135,148 100,820 Iyet ineome 16.45Q 7.850 This page d0¢5 not foTm part of the ststutory fJD8ncial statcmcDts Page 12