REGISTERED CHARTfY NUMBER: 1068309 CHARITY COMMISSION REPORT OF THE TRUSTEES AND UNAUDITED FINANCIALSTATEMENTS FOR THE YEAR F.NDED 31 MAR FOR BRIGHTON HOVE & DISTRI CHtLDHQOD PROJECT TIA THE EARLY CHILDHOOD PROJF.cr EARLY FI CR'I. Limited Flat 24 Wellir,gconia Court Laine Close Brighlon East Sussex BNI 6fD BRIGHTON HOVE & DISTrICT FARLY CHILDHOOD PROJEcr TIA THE EARLY CH]LDHOOD PROJEcr CONTII NTS OF THE FINANCIAL STATE.MENrs FOR THE YEAR ENDED JI MARCH 202) Page Report of the Th]slees I to 4 Indppen'd¢nt Exawlper's Rep(irt ' Statenient of Èinanelal Ae¢ii'i¢ies Balgo¢e Sheet Notes to the Flnanelal S*Atement8 8 ro 13 BRIGHTON HOVE & DISTRicf EARLY CHILDHOOD PROJECT TIA THE EARLY CH ILJ)HOOD PROJECT RF,PORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their report with the fiDanciai statements of the charity for Ihe year cndcd 31 March 2025. The trustees have adopted the provsions of Accountllig and Recx)rtiT)g by Charities: Statemcnt ot iic£oinmended Practice applicable to chbrities preparing their ￿coUnts in accor(iallce with the Fillancia] Rq)orting Siandard applicable in th¢ UK and R¢pubJi¢ of ITeland (FRS I O?) (¢ffeciive l January 2019). OWECTIVES ALYD AcfiviTIES Objectiv¢s and alms To proinote educatjODal and x)cial welfare of children under the age of nine yeail witliout distioction of racc, nalioftalily, ethnic or national origiffj relAgio￿ giender. sexuality, social cla4 disability or age by providing advice and support to parents, carers and woth concerned with the eduLatioD and 50C7al welfare ol'cbildren. Mission SiJi)lement: The 'Early Cbildhood Project beli¢ves ¢haÉ all,children have the rigbt lo develop in a posirive environmcni free trojn projLLdice and discriinination. The ProjecL a regi8tcred chariry, works positively to combat bias of every kind ill co-operytio,t] with others acrfis% Brighron and Hove. The F.aTly ChildhDod Project provides intorniaiion, resow'ces and support:to all those people inyolved in young djildren's care, play dmd edUC￿lon. The Aims ol the Early Childhood P¢oJeet are: Ta provid# a Toy Libraryj service.. itifonnation and .social media fo eXAStADg Early Childhood Project M¢mbers and to develop thL scheme io iuc]ude more fainilies and voluntary, statutory and priv￿e:Sc¢(0[ prgaDiSqtiOTL8 ¥vishing to, WiSLErL) at anll-bi&8 ¢q,ual opportuniiy aw¥enqs and childrell's righis is a part of their work. To. prqvwe and dov¢lop r&qouroffj including online, that support users in &sthblishing ￿lti-blaS practice aiid cqual opportLWities and enable acce.ss to these resources. To enable groups to a¢cess resources reflect all pei)ple. ajl children ID a ￿sli5Ve way. i￿eSpective of race, ,¢i&8biljty'., rtidTital %Lalus, a8e. gender identity. social cl&w relw'on OT diffcrences in fatnily lifestyle and culture. To.provide advice, supwrt And inforn￿tIon in Brighion and Flove and district throughout IoLal netwod(s to statutory and ummLinity, initiatives. To ￿￿vide. support, infomttt10￿ resources an4 4nti-biA5 traiuiD8 tQ hVPTkers and, professionals worku￿T In carly. yeai's play, carf and education and lo worK CO4operaUvely with thoir support n¢twoik5 and colleagues. To:remain 9vate and respopsive to politieal.and s(Kial ch￿)￿¥¢$ within our area5 of worl as they arise, locally and naliDnally. To develop partnerships and work CO￿pera￿ve1Y With people both employed ynd workipg Yolunfarily ivith ohildren,,, ip Order to share knowled&Fe, iindcrstandAtt& skills and expertise. Pyblj¢.benefit Th¢ Trustee$ confwro that they have referred to the guidance containeij in thc Charity Commission's genei'al guidance on public beoetit when Teviewing the Charity'8 aTtns and objective5 and iti Ibe planiiing o( thture activitiq$,. By woi'king to the aims Ii$LLi above, the lkntc&s identify, the value ill￿ the worio of the cliarity has io pareiits, carers and those eroployed and worklllgi wolunÉarily willi younts children. Tbis in Iiini, adds value to the lives 0£ the Youn￿,, Lhjldreo in their care.. It is the Trustees. commitment that the Eknefit of the WO￿ of the cbarity should be acce%sible to as many peoplLJ as possible as detailcd in the chariws objectlves, thus improving tbeir equalil) of opportunities. Pag¢ I BRIGHTON HOVE & Disriucr EARLY CHILDHOOD PROJECT TIA THE EèiRLY CHILDTI(bOD PROJECT REPORT OF THE TRUbTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHtEVEMENT AND PERFORMANCE Charitablt activities During the reportip_g year. the Toy Lbrdry provided 186 S&SSiQTJS with 6,562 people altendallce& adults and children, an increase in attendance ot 37/0 on the p￿VioUS v¢ar. We had 593 Toy Library Jn¢mbets Iweople who atsL'ndLd the Toy in person) an increase of 260/v trojn tbe previous year. 440/0 of OLir fahiily men)bevs spoke more It￿ll one language at home and we 59 languages spoken by the families and illcluded Bi'itish LanaV￿4}e for the fft¥"t time. Qur independently funded tri op-in I'oy Lillrdry play group beld in Tarner Farniiy Hub each term Tuesday continues to be very, popujar: Wé held )8 with an incre£se in attendance of120/0. We pro'du¢ea and. disiriblliea'so Iveekty online newsLetter5. '1Th¢ subscripiion list fluctuates but is ab(1￿ I f 00 addresses including T.oy Ltbrarv and play sessioD membcrs, farniiies 2nd professionals acrL)&¥ the ciry and beyond, Wo coiitinue to le￿d tho iiewsleit¢r across the, Ivorld: Indi4 Petu, China, Spain, Ttsty. Germany and Gme to naine a few. We donale.loys and b(>oks friim the J oy Librnry during each session. oft¢n dollated toys we ' at atty time the f￿1￿CL*ll position of thL> charity and io enable them to eLwre that the f￿ancIal slatvrnents compl)I witb tbe Charities Act 201 I, the .Charity (Accounts aud Reports) 4ie¥ulat70ns 2008 and the provisions of the trust de¢d. They are also r¢spoiisible foi safeguarding the assels of the c!JarTty #nd hence. for taking reasonable steps for tb¢:pr¢w.en¢ioii and detection of fraud piid other irrc&nilarities. Ap￿,0Ved by order of the board of trnstees on..:.............:.....;.::..,,........:. .... and signed on its behaLf by: Dr C Ackley - Trustee INDEPENDEprf EXAMINER'S REPORT TO THE TRUSTELS OF BRIGHTON HOVE & DISTiucf EARLY CHILDHOOD PROJECT Independent examiner's report to thè trustees of Brigbton, Rove & District Earty Childhood Project I report to the charity trustees. my ekn1mlt￿ti0ll of the accounts of BTighton. Hove & District FArly Childhood Project (the Trust) for the year ended Jl March 2025. Re8ponsibililAes basis of report As the charity truste￿ of the Trust you arc responsibl¥ for the preparation of the accouTrts in accord￿]ce with the r¢quirements of th¢ ChaTiti¢s Act 201 I Cth¢ ACV). I report in respect ol.my exa￿[￿0￿ Ot the Trust's accounts carried out Under Seclion 145 of th¢ Act and in oarrying oul niy eKimination I have followed all applicabk Directions given by the Chariry Commission under Section 145(5)(b) of lh¢ Att. 'Ihdp.p¢nd¢nt eiaminer'$ stiit¢w¢iit I bave compLeted m) examuialion. I confwm that iio material matter5 have corne to my attentlon iii conllection with the xaminalion giving m¢ ca!LtAI beli¢ve that in ony materialie¥secL' 4ccountin& records were not kepr in respect of the Trusl as reqiiired by Sectiun 130 thf ihL Act. or he accounis.do noi accord with those records: or the accounts do n(It comply with the applicable requirements concerning the fonn.ap).d content of accounts set out iry tIFe Charities (ALcoiinls aDd Reports) Regulaiions 2008. other tl)an any. requirftmen! tbat tho aFcounts giv,p a 'LW and.&ir.view which is not a matter coasidered as part of arj ind¢pendeiit Lxamii)alion. T have no ¢oncerDS and b&ie come acrosb DO Other M￿ter* Tn connection with the examiDatioii to which attention should b¢ dra.wn iii this report in order to eDabl¢.a proper Unde￿,tandins of th¢accouiits ro be reaclied, Christopher Robert Yy.leT FCA D.ChA FCIE FI CRT L￿te{j Flat 24 Wellin8tQDiQ Court J.aiDe Closc Bri&btoi) East Su5S¥X BNI 6TD Page 5 BRIGHTON HOVE & DISTiucf EARLY CHI LDHOOD PROJECT TIA THE EI ARLY CHILDHOOD PRO.IECT STATEME4 NT OF FINANCLIL AcrtvrrtE.S FOR THE YIAR ENDED 31 M&RCH 21P5 Unrestrict fuDd Restricted funds Total funds Total funds N¢)tes IIYCOME AND ENDCJWMENTS FROM Dollations and le&F, has ¢ntitleinent to the fuiids, it is pi'obable that tbe income will be receivod qnd the amount can be measured reliably. Expcndilure Liabililies are recogiised as expenditure a¥ boon as ther¢.is: 2 !egAI or constructive. obliuaiion, coD]niittin&i tbp arity to tliat ttxpenditure. i( is probable that a trdnsfer of ryOVOTPiL bepefits will be required& in +etlleJneut .and the awoTJnt of the obli¢14tion ian bc m¢asure41 reliably. FwellditllTe 15 accounkd for pn.an accru41s.b45is 4ll4 hps beeTP cla￿lfied under headings th4t aueL7at¢ all cost. related to dic &qtegory. .Whcre costs caLUiQt b¢ ¢irectly attr.ibuted to particular hcadings they have been allOc￿ed ￿ 8Ctivities on a b35is consistent with the use of res0￿ceS. Taxallon The charity is exLmpt from lax on its ¢h8ritablc aLlivitiss. Fund,accountlng u￿.¢StrICted funds Can be used ￿ acwdance ivith the charitabje obj¢dives at the discretion of tlie . truslees. KesttiLtpd fwids can onty be ii¥ed for.pttrticular restricted pury)oy..Ivithin the objects of411¢ charity. Ilestr,iFtions 'isF W￿¢n specified by thc donor or when !un(Ls raised forpartjfular r¢5D?cted.purposes. Furth¢r explanaiion ol. liie nattre and purpose of eacb fimd is included in the notes to th¥ financial statements. Judgements pnd key.sourees of estin]ytion uneertainty lu tae, application thc clJarifJHs accowiting policies: the charity 15 ￿(lIlIrc4 lo ￿ake judgments, estimal¢s and assu￿pIlOns about the carrying value of asbets. and liabilities.thal readilv OPP4ireni trom oth¢r , sources. The esllmates and ass(Kiaied assullwtions are b&￿d on hiscorical experiencc and other facto￿ considered to b¥ relevant. Actual rcsuhs nmy diff￿ from these estimat¢5. The estimates and undrlying assumptsons aw. Teviewed on ong(>ing basis. Revision8 to accouiiting estimates nre recognised in the period in whicts tbe ¢stimaie is revised, if the revision affects only that period, or in the p￿10d of the rcvi$ion ￿ future p¢riods if the revision affects both the current and future periods. JILere are no estimates and assumptions that are considered ￿ Jjave a significant nsl( of causin(¥ a material adjListhients to tl)¢ fltwitiial slatcmcnts in a tubjre perio(L Page 8 untinii¢d... BRIGHTON HOVE & DisfRtCT EARLY CHILDHOOD PRWEcr TIA THE EARL Y CHiiJ)HOOD PROJECT NOTES TO THE FINANCIAL sfATEMENTS _ continucd FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING P0￿cIEs- contillued Financial instruments TF,e charity has oDly fiEwDcial assets and financial liabilities of a kind that qualify as basic fuwicial llistruinoiits. Basic financial instrumcnts are initiallv re£ogniscd at transaclion value and ar¢ subscqucntly measured at their s¢,tLlement valu¥ with the exception of bank loans Nthich are Toeaswed at aTnortised cost ￿Sing the effective interest method. Finaneial Assels Trade and other deoiors are recognlsed at the settlerneni amouni due after any trade discount vfftred. PrepayThonls are+ vttlu¢d at the amount prepaid net Df any discounts due. Flnanclal Llabllilles Creditors aJ)d prvvisioDS are recO￿lsed where the charity has a pregent obligarioii resulting from a past event that wtll probably result in die.transfer of fuvds to a thiTd party and ihe amouni due fo settle rbe obli&Jation can be measured Dr LStima.ILd reliably. Creditors and provisions are nonnally recognised at th¥ir seiileinellt amount after allowing for any dis¢ciunts due. DONAtAONS AND LF.GACIES 2025 2024 DonatioDS fjrants . 1,021 33,667 207 28,166 33,688 28,373 fjTants received, included in the piK)ve, or¢ as foliow5: 2025 2024 Big LottLry Fund DriJton and Hov¢ City Co1￿ClI Chalk Cliff Trust Other Grants Funthill Foumdalion Pcbble Trust Sussex Community Foundation Susqex University TCC .3.333 4,000 50Q 5,000 2,000 3.000 .750 10,259 2,000 3,333 10,000 32,667 Th¢ lollowing grants have been deferr*d to 2025126: 2025 2024 BigF Lottery futtd Sussex Lonllnunitj Foundation Pcbble Trnst Sussex UJ)iversity 6,667 1,667 2,000 3,667 2,000 Page 9 coDtiftued... BRIGHTON HOVE & DJSTIUCT EARLY CHILDHOOD PRlklEcr TIA THI EARLY CHILDHOOD PRoJwcr NOTI4 S TO THE FJNATYCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 TNVESTMENf INCOME ?02_5 D¢p05il acwunt intpr¢st 47 IINCOME FROM CHARiTABLE AcfiviTIES 2025 2024 Activity Other iLlCOtlle TrainiDg and consuhaocy iOO 1,260 CHARITABLE A￿[VITIEs cosrs Direct Cosl8 (see note 6) Iteff cDst% Project LO8IS Ad￿l￿&StratI0D Costs 3,199 36,22Q IIIRECT COSTS OF CHARIT ABLE ACTIVITIES 2025 2024 StatYc05ts Poslage and stalionery SuDdrie¥ Toy Librnry stock F.CP JDburance Volunteer expeDses Dei'elopmeDt & funding 1ndL￿nd¢n1 exan)inatioD Play packs Sub5rription5 Ballk cbar8e 25,823 .329 221 loo 901 .3.118. 2,819 648 331 .50 60 1.177 l.975 550 2,022 36,220 35,272 T.RUSTEES' REMUNEKATION AND BENEFITh. There were no truste¢5' Temunerntion or other benefits for the ycar ended 31 March 2025 nor for the y¢ar ended 31 Marcb 2024. Page 10 contlliued... BRIGHTON HOVE & DisfRICT EARLI CHILDHOOD PRI)JEcr TIA LARLY CHILDHOOD PROJEcr IYOTES TO THE FINANCIAL ST ATEMEiYfs - continued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, REMUTrIERATION AND BENEFITS - contlDued Truslces, txpenses DuTin(J the year £63 was ieÉ[thu￿ed to l Trustee for expe1￿5 as a voh*r (2024: £27). STAFF COSTS 2025 2024 Wages and salaries ErnployLTS naiional in%urance LmLryloymenl allowqn¢¢ 29,474 I,LOO (I,ioo) 25.823 1,007 (1,007) Th'e average mofjthly r.umber of employees during the year was as follows: 202.5 2024 .' Full'illrie equivaleiil:basis No einpEpyees received ¢molumenlS In ex¢e$8,(yf £60,0(K) (2024 ;.J)one).. ALlual numbers of wff in 2025 was 3 part time employees (2024: 3 employees). KLY Managemeni Personnel renwneratioTh anLount¢d to £16937 .(2024. £16J91); COMPARATIVES FOR THE STATEMEIYT OF FINANCIAL AcfiviTIES Uiire51ricled fund Restricted tiinds Total funds IIYCOME AND EIYDOWMENTS FBOM Tjuiiations and legacies 14207 14.166 Cknuritable activltkes Olher.income .1260 1,260 Illveslment iDCQm¢ 56 56 Total 15.523 14.166 29,689 EXPENDITURE QN Charltable ac¢ivitje5 Staff co$t$ Project Costs A(Iminislrntion costs 11.657 4.,421 14,166 25,823 4,421 Total 14,166 NET INCOMEI(EXPF.NDrruRE) (5,583) (5,583) RECONCILIATJON OF FUNDS Tthaj fvnds brOU￿1t *orward 20.811 20,811, TOTAL FUNDS CARRtED FORWARD 15Z?8 Page 11 coiitinued... BRIGHTON HOVE & DISTiucf EARLY CHILDHOOD PRoJEcr TIA THE f4 ARLV CHILDHOOD PROJECT NOTES TO THE FINANCIAL STATEMENTS- continu FOR THE YEAR ENDED 31 MARCH 202) io. CRFDITOILS: AMOIJNTS FALLING DUE wrni]N ONE YEAR ?024 Taxalion arid SOLial 5ecuTity Other credrtors 7,266 11,9)2 7,455 11,952 MOVEMENT IN FUhl)S mov¢fiicnl in funds At 31.3.25 Ai 1.424 'U iire$trict¢d funds .CyenerAI fui)d 15228 (1,985) 13,243 'roTAL FUNDS .15.228 (1,985) 13,243 Net mpvem¢m in funds. included in the above are as foljows: Tncoming re50urccs ResourLey expended Movement 111 lllnds, Unres*ridLYJ fundy G¢neral fi￿d . 12.568 (14.553) (1,985) Regtrlcted funds Sussex Community boundatinn Big Lollery Fund Pebble "I rusl Cballc Cliff .'I'nBt FoniThill Foundation 3.qOO,, 6.667 2.(X)O 5,000 5,ono (6.667) (2,000) {5,000) (5.000) 21.667 (21,667) TOTAL FUNDS 34,2)5 {36,220) (1,985) Comparatlyes for rnovem¢nt in fun