REGISTERED CHARITY NUMBER: 1068309
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
FOR
EARLY
HILDTrI
OD PROJECT
Chariot House Limited
Chartered Accountants
44 Grand Parade
Brighton
East Sussex
BN2 9QA

EARLY CHILDHOOD PROJECT
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 3 1ST MARCH 2024
Page
Report of th¢ Trustees
Independent Examiner's Report
StAtement of FinAncial Activities
Balance Sheet
Notes to the Financial Statements
9 to 15
Detailed Statement of Financial Activities
16

EARLY CHILDHOOD PROJECT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
The trustees present their report with the financial 5tat¢mcnts of the charity for the year ended 31st March 2024. The
trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended PradiGe
applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Standard applieable in the UK
and Republic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and Aims
Obje¢tive5 and aims
To promote educational and social welfare of Ghildren under the age of nine years, without distinclion of race, nationality,
ethnic or national origin, religion, &Jend¢r. sexuality, social class, disability or age by providing advice and support to
parents, ¢arers and workers concerned with the education and social welfare of children.
Mission Statement:
The Early Childhood Project believes ihat all children have the right to develop in a positive environment free from
prejudi¢e and discrimination. The Project, a registered charity, works positively to combat bias of every kind in
co-operation with others across Brighton and Hove. The Early Childhood Project provides infomation. resources and
support to all those people involved in young ¢hildren's care, play and edu¢ation.
The Aims of the Early Childhood Project are:
To provide a Toy Library service, information and social media to existing Early Childhood Project Members and to
develop the scheme to include more families and voluntary. statutory and private sector organisations wishing to ensure that
anti-bias equal opportunity awareness and children's rights is a part of their work.
To provide and develop resources, including online, that support users in establishing anti-bias practice and equal
opportunities and enable access to ihese resources.
To enable groups to access resources that reflect all people. all children in a positive way, irrespective of race, disability,
marital status. age, gender identity, social class, religion or differences in family lifestyle and culture.
To provide advice, support and information in Brighton and Hove and district throughout local networks to statutory and
community initiatives.
To provide support, information, resources and anti-bias training lo workers and professionals working in early years play,
care and education and to work co-operatively with their 511PPOrt n¢twork5 and colleagues.
To remain aware and responsive to political and social changes within our areas of work. as they arise, locally and
nationally.
To develop partnerships and work cfroperatively with people both employed and working voluntarily with Children, in
order to share knowledge, understanding. skills and expertise.
Publie benefit
In plannin8 the activitie5 of the Early Childhood Project for the year, the Trustees kept in mind the Charity Commission's
guidance on public benefit and the duties set out in Section 17(5} of the Charities Act 2011. By working to the aims listed
above, the Trustees identify the value that the work of Ihe charity has to parents, carers and those employed and working
voluntarily with young children. This in turn, adds value to the lives of the young children in their care. It is the Trustees,
commitment that the benefit of the work of the charity should be accessible to as Tnany people as pos5ibl¢ as detailed in the
charity's objectives. thus improving their equality of opportunitie5.
Page I

EARLY CHILDHOOD PROJECT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
ACHIEVEMENT AND PERFORMAIYCE
Charitable activities
During the reporting year, the Toy Library provided 186 sessions wilh 3965 people attend2n¢es (adults & children). This
is an increase of 350/0 on sessions, and 82 /0 on attendances- the Toy Library sessions are very busy.
During the reporting year, we had 432 Family Toy Library Members (people who attend the Toy Library in person), 412
family members and 20 agency members. The 412 family memberships represent 1,007 people (474 adults and 533
children) 150/0 of the parent Inembers were fathers. The parents included grandparents and people who identified as
Transgender. 161 memberships lapsed in the year (due to natural tumover of children getting older).
This is a 48°/o increase in memberships this reporting year.
In September we opened the weekly toy library drop-in play group. Tuesdays in term lime. funded independently by ECP
but held in Tarner F&mily Hub. This group is extremely popular with Capacity of up to 20 families at time to Ittend, we had
123 families join. representing 123 adults and 131 children.
ECP'S produced and distributed 50 weekly play newsletters. The subscription list varies bul is approximately 1200
addresses, including toy library and play session meinbers, families and professionals across the city and beyond. We send
it to Peru, China. India. Spain. Czech Republic, Italy to naine a few places our families have relocated lo but want lo remain
in touch.
ECP colleG*d, cleaned, sorted and gifted over 500 donat¢d items to families through a help yourself table and we saved
boxes of toys lo give away at our play event for refugees and asylum seekers. We keep a stash of newl &s new toys and
books that we give to parents/¢arers if their children are ¢elebraling a birthday or special date and have no resources lo buy
presents, as well as at Christmas.
We ran a play event in May 2023 wilh 145 attendees. We &yave away many of the gifted toy cais and had a cat themed day.
130 people attended our AGM 7 October 2023, witli a very busy play event running alongside.
ECP provided bereavement support to 5 families.
As of March 2024, we are actively engaged with national Schools of Sanctuary and working towards our own Sanctuary
status. This work formali5¢5 the informal work have been doing for decades. It also strengthens our links with Voices in
Exile. the International Group of Women. the multi-cultural group of women at Carlton Hill School and all the many and
diverse families across the city with whom we work.
We have again followed on from last year's suree5sful format by following the I1￿ce school tems and the seasons, also
acknowledging and celebrating the different religious and cultural festivals throughout the year.
ECP'S volunteers provided in excess of 31 O work sessions for ECP, totalling more than 1240 hours. In addition to which
they attended events and meetings. ECP'S volunteers are a major resource and More thm a third of all the work hours at
ECP are provided by these highly skilled and committed volunteers. We would like to thank Lucy Wednesday, Susie and
Judy for their continued hard work and enthusiasm!
In September we welcomed Lucy Hairsine to the staff team to run the Monday toy library session and the new, very
popular and successful drop in play group each term time Tuesday. Judy has provided volunteering 5UPPOrt for both these
session5, thank you.
In July 2023 we said farewell and thank you to our Trustees Trevor Wilkinson and in January 2024 to Tessa Cobley when
she left the Trustee team.- In whai has been an exceptionally busy but worthwhile year, we wish to thank our TNstees for
their commitment and hard work. particularly as we are now working towards our Sanctuary Status, which is a whole team
task.
Page 2

EARLY CHILDHOOD PROJECT
REPORT OF TFIE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
FINANCIAL REVIEW
Financial position
The Trustees, once again, agreed that use of the toy library would be free of charge for families. However, donations of
funds would be a¢¢epted if offered.
Like many small charities ECP is adjusting to a changing funding landscape, and applies for statutory and trust funding
through the year, utilising the reserve for security to maintain project staffing and keep our services open.
Reserves policy
During the year 2020-21 ECP received an excess of donations following a fundraising appeal, which were added to the
reserve and have been used each year subsequently to fund small in-year deficits, including 2023-24.
This has brought the reserve in line with the 3 to 6 months running costs recommended by most funders.
FUTURE PLANS
We are continuing to work towards our Toy Library of Sanctuary Status Award.
The toy library will continue to open four sessions a week to meet the increase in toy library memberships and ongoing
need. three sessions each holiday week.
The fr¢¢ toy library drop in play group will continue for tern time Tuesdays.
We are working co-op¢ratively with Brighton & Hove City Council to continue to offer our toy library service from the
Tarner Family Hub and develop further services as needed.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Coverning document
The charity is controlled by its governin8 document, a deed of trust and constitutes an unincorporated charity.
The organisation is a charity registered on 26 February 1998. registered number1068309.
T]ie charity was established under a constitution adopted on 6 October 1997. Under this constitution, the Trustees are
el¢¢ted at the Annual General Meeting.
Organisational structure
The charity 15 run by a Board of Trustees who delegate the day to day operation to the Project Co-ordinator, Clair Barnard,
and staff.
Working Name
Early Childhood Project
Page 3

EARLY CHILDHOOD PROJECT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1068309
Principal address
Tarner Family Hub
Ivory Pla¢e
Brighton
East Sussex
BN2 9QE
Trustees
Ms A J Lewis
C J Randall
T Wilkinson (resigned 121712023)
Mx C Stray
Ms J Simon
Ms T Cobley (resigned 101112024)
Ms C Redlich (appointed 711012023)
Dr C Ackely (appointed 711012023)
Ms A Orneri (appointed 711012023)
Independent Examln¢r
Dr Shona F Wardrop CA
Chariot House Limited
Chartered Accountants
44 Grand Parade
Brighton
East Sussex
BN2 9QA
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Page 4

EARLY CHILDHOOD PROJECT
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
STATEMENT OF TRUSTEES, RESPONStBILtTIES
The trustees are responsible for preparing th¢ Report of the Trustees and the financial Statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales. the Charities Act 2011, Charity (Accounts and Reports) Regulations
2008 and the provisions of th¢ trust deed 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,
including the income and expenditure, of the charity for that period. In preparing those financial statements, the trnstees are
required to
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charity SORP-
make judgements and estimates that are reasonable and prudent.
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 which disclose with reasonable accuracy at any time the
financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act
201 I, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trusi deed. They are also responsible
for safeguarding the assets of the charity and hen¢¢ for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
Approved by order of the board of trustees on
and signed on its behalf by..
Ms A J Lewis- Trustee
Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
EARLY CHILDHOOD PROJECT
Independent examiner's report to the trustees of Early Childhood Project
I report to the charity trustees on my examination of the accounts of Early Childhood Project (the Trust) for the year ended
3 1st March 2024.
Responsibiliti¢$ and b#$i$ of report
As the charity trusfres of the Trust you are r¢sponsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('th¢ Act'}.
I report in resP¢Ct of my examination of the Trust's accounts carried out under Seclion 145 of the Act and in canying out my
examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of th¢ Act.
Indepcndent examiner's stotement
I have completed rny examination. I confirni that no material matters have come io my attention in connection wilh the
examination giving me cause to believe thai in any material respect:
accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or
the accounts do not accord with those records. or
the accounts do not comply with the applicable requirements conceming the form 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 is not a matter considered as part of an independent examination.
I have no concerns and have Corne a¢ross no other matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
Dr Shona F Wardrop CA
The Institute of Chartered Accountants of Scotland
Chariot House Limited
Chartered Accountant5
44 Grand Parade
Brighton
East Sussex
BN2 9QA
Page 6

EARLY CHILDHOOD PROJECT
STATEMENT OF FtNANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
funds
Notes
IN'COME AND ENDOWMENTS FROM
Donations and legacies
14,207
14,166
28,373
37,284
CharitAble Activities
Other
,260
1,260
,290
Investment income
56
56
36
TotAI
15.523
EXPENDITURE ON
CharitAble activities
Staff Cosls
Project Costs
Administration Costs
11,657
4,421
14,166
25,823
4,421
32,124
4,875
TotAI
NET INCOMEI{EXPENDITURE)
(5,583)
(5,583)
(3,136)
RECONCILIATION OF FUNDS
Total funds brought forward
20,811
20,811
23,947
TOTAL FUIYDS CARRIED FORWARD
15.228
The notes fonn part of these financial statements
Fage 7

EARLY CHILDHOOD PROJECT
BALAN
E SHEET
31ST MARCH 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
io
27.180
27,180
27,180
29,239
CREDrroRS
Amounts falling due within one year
(11,952)
(11,952)
(8,428)
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
15,228
15.228
20,811
NET ASSETS
FUNDS
Unrestricted funds
12
TOTAL FUNDS
The financial statements were approved by the Board of Trustees and authorised for issue on
and were signed on its behalf by..
A J Lewis- Trustee
The notes form part of these financial statements
Page 8

EARLY CHILDHOOD PROJECT
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of
Recommended PraGli¢e applicable to charities preparing their accounts in accordance with the Financial Reporting
Stsndard applicable in the UK and Republic of Ireland (FRS 102} (effective l January 2019),, Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland, and the Chariti¢s Act
201 l. The financial statements have bccn prcpar¢d under the historical cost convention.
At the time of approving the financial statements. the trustees liave a reasonable expectation that thc charity has
adequate re8ources lo continue in operational existcn¢e for the foreseeable future, and on that basis the charity is
considered to be a going concern.
The financial statements are prepared in sterling which is the functional currency of the entity, and are rounded to
the nearest £ l.
Income
All income is re¢ognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable thal the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity
to that expenditur¢. it is probable that a transfer of economic benefits will be required in settlement and the amount
of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified
under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular
headings they liave b¢en allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund Accounting
Unrestricted funds Can be used in a¢¢ord&nce with the charitable objectives at the discretion of the trustees.
Restricted funds Gan only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes,
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements,
Judgements and key sources of estimation un¢ertAinty
In the application of the charity's accounting policies, the charity is required to rnake judgments, estimates and
assumptions about the Carrying value of assets and liabilities that are not readily apparent from other sources. The
estimates and associated assumptions are based on historical experience and other factors considered to be relevant.
Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which Ihe estimate is revised, if the revision affects only that period. or in the period of
the r¢vision and future periods if the revision affe￿ both the current and future periods.
There are no estimates and assumptions that are considered to have a significant risk of causing a material
adjustments to the financial Statements in a future period.
Page 9
continued...

EARLY CHILDHOOD PROJECT
NOTES TO TIIE FtNANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES- continued
Financial instruments
The charity has only financial assets and financial liabilities of a kind thal qualify as basic financial instruments.
Basic financial instruments are initially reeognised at transaction value and are subsequently measured at their
settlement value with the exception of bank loans which are measured at amortised cost using the effective interest
method,
Financial Assets
Trade and other debtors are recognised at the setilement amount due after any trade discount offered. Prepayments
are valued at the ainount prepaid net of any discounls due.
Financial Liabilities
Creditor5 and provisions are recognised where th¢ charity has a present obligation resuliingy from a past event that
will probably result in ihe transfer of funds lo a third party and the amount due to settle the obligation Can be
measured or estimated reliably. Creditors and provisions are nornially recognised at their settlement amount after
allowing for any discounts due.
DONATIONS AND LEGACIES
2024
2023
Donations
Grants
207
545
Grants received, included in the above, are as follows:
2024
2023
Brighton and Hove City Council
Sussex Community Foundation
Chalk Cliff Trust
Big Lottery
TCC
4,000
3,333
5,000
3,333
i 0,000
5.000
3,750
Commissions
Enjoolata Foundation
Pebble Trust
Other Grant
9,890
13,103
4,996
2,000
500
28,166
INVESTMENT INCOME
2024
2023
Dep051t account interest
56
36
Page 10
continued...

EARLY CHILDHOOD PROJECT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST MARCH 2024
INCOME FROM CHARIT ABLE ACTIVITIES
2024
2023
Total
activities
Other
Tratning and Consultancy
1.260
1,290
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
no* 6)
Staff Costs
Project Cosls
Administration Costs
25,823
4,421
DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
2023
Staff costs
Postage and stationery
Sundries
Toy Library Stock
ECP Insurance
Volunteer Expenses
Development & Funding
Accountancy
Play packs
Other staff costs
Subseriptions
Bank charge5
25,823
329
221
970
901
3.118
2,819
648
333
32,124
749
2.447
839
1,545
2.463
624
721
162
50
60
72
TRUSTEES, REMUNERATION AND BENEFITS
l Trustee was paid £nil (2023- £623) for running a group. He had done this for many years paid directly by Tamer
Childrens, Centre as their staff member. but a change in the contract by the fupder necessitated him being
remunerated via ECP. This was agreed by the Trustee5. Th¢ group has subsequently stopped running.
Trustees, expenses
During the year £27 was reimbursed to l Trustee for travel expenses as a volunteer (2023: £1,026).
Pagell
continued...

EARLY CHILDHOOD PROJECT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST MARCH 2024
STAFF COSTS
2024
2023
Wages and salaries
32.124
32,l24
The average monthly number of employees during the year ivas as follows..
2024
2023
Full lime equivalent basis
No employees received emoluments in excess of £60,000.
Actual numbers of staff in 2024 was 3 part time employees (2023.. 3 employees).
Key Management Personnel remuneration amounted to £16,391 (2023.. £16,391)
Page 12
continued...

EARLY CHILDHOOD PROJECT
NOTES TO THE FINANCIAL STATEMENTS - eontinued
FOR THE YEAR ENDED 31ST MARCH 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
funds
Total
funds
INCOME AND ENDOWMEIYTS FROM
Donations and legacies
23.538
13.746
37,284
Charitgble Activities
Other
1,290
1,290
Investment income
36
36
TotAI
24,864
EXPENDITURE ON
Charitable Aetivities
Staff Costs
Project Costs
Administration costs
18,378
4.875
l3,746
32,124
4,875
Total
28,000
NET INCOMEI(EXPENDITURE)
(3,136)
{3,136)
RECONCILIATION OF FUNDS
Total funds broughi forward
23.947
23,947
TOTAL FUNDS CARRIED FORWARD
io,
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other debtors
ii.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other Greditors
8,428
Page 13
continued...

EARLY CHILDHOOD PROJECT
NOTES TO THE FINANCIAL STA TEMENTS - continued
FOR THE YEAR ENDED 31ST MARCII 2024
12.
MOVEMENT IN FUNDS
Net
movement
in funds
At
3113ll4
At 1 /4123
Ullre$tricted funds
General fund
20,811
(5,583)
15.228
TOTAL FUNDS
Net movement in funds, included in the above are as follows..
Incomin8
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
15,523
(21,106)
(5,583)
Restricted funds
Sussex Community Foundation
Big Lottery
Pebble Trust
Chalk Cliff Trust
Other Grant
3,333
3,333
2,000
5,000
500
(3,333)
(3,333)
(2,000)
(5,000)
TOTAL FUNDS
35 272)
Comparatives for movement in funds
Net
movement
in funds
At
3113123
Ai 114122
Unrestricted funds
General fund
23.947
(3,136)
20,811
TOTAL FUNDS
20,811
Page 14
continued...

EARLY CHILDHOOD PROJECT
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST MARCH 2024
12.
MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows..
Ineoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
24.864
{28,000)
(3.136)
Restrieted funds
Brighton and Hove City Council
Sussex Community Foundation
Enjoolata Foundation
5.000
3.750
(5.000)
(3,750)
13.746
TOTAL FUNDS
41746)
13.
RELATED PARTY DISCLOSURES
Related part transactions are disclosed in Note 7.
14.
FIXED ASSETS
The Charity owns some office furniture and equipment which is of modest value. It a150 owns a Toy Library which
has accumulated over the period of the Charity's existenc¢ by means of small individual purchases and is currently
insured for £66,418..
Page15

EARLY CHILDHOOD PROJECT
DETAILED STATEMEINT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legAcies
Donations
Grants
207
545
28.373
37.284
Investment income
Deposit account interest
56
36
Charilable aetivities
Training and Consultancy
TotAI incoming resources
29,689
38,610
EXPENDITURE
ChAritable activities
Wages
Postage and stationery
Sundries
Toy Library Stock
ECP Insurance
Volunteer Expenses
Development & Funding
Accounlan¢y
Play packs
Other staff costs
Subscriptions
Bank charges
25,823
329
221
970
901
3.118
2,819
648
333
32,124
749
2,447
839
1.545
2,463
624
721
162
50
60
72
Tolal resour¢es expended
Net expenditure
This page does not forni part of the statutory financial statements
Page 16