REGISTeREO(HARrrY NUMBEIL. 1070306
REP￿0FTHE TRU5TEESAND
FOR
CIW AtD)untsnry
81 WKklandsAveThJe

The trustees present theirreport with thefir*rKial #atvrtents of tharityforthe yearended
31st March 2021. The trustees adopted the prowsions olthe statement of Recommended Pmtxe
applicable to Charities.. St3teTnert of Recommended Pr*ice applicabk tocharities p￿paTI￿ their
accounts inaccorda0￿ wr£hthe Finan031 Report1￿s￿ndard 3ppiKabk in the UKand Republic of
Ireland IFR51021 leffecti¥e lJanLbary 20151.
REFERENCE ANDADWN15fRATIVE DEfAIL5
)703Cfj
Prindpal NA1dYes5
plin8 tsons
Chalkland Rise
WoodiDgdean. Brighton
East Su55ex BN2 6RH
TnL4tees asat 31 Marth2011
M.E3de5
P.Syred
appointed 21.01.21
J.Eades
RAtkins apw>intrd 29.01.21
CDarbv
re518ned I3.1￿30
CWftham5 rÈsigned 05.02.21
Roy
C.th3ney
CJ.Watson FAIA
UWAccountancv
81 Wicklands Avenue
Sa1tdean 8righton
BN2 8EQ
structure*go¥emance and maDwnRrt
The chawity has adopted the Pre-sthool Learningmia￿e Prtr5chLXAcor￿llit￿ ZOIL
New trustee5 are recrutted 3t ourAGM aDdthrou8h ihe year. When a child Starts the prfrschool e¥h
parent is asked Ifthey would fiketo help. TraironB cty)ry￿￿e offered tonewcommlttee membetsbut
they a￿ noti)bll8atory.
Risk M￿ageMert
As pèrtof thernThninB of the pre-schcK)l. the Commitw have rew*¥Rd the risks affecbng the thariry. In
particular, robustthitd protectiLm kYl￿edure5ar*iTr platr.
ObJecil¥e5 and aSm5
The chafity isesrablished to wothde prtr5chod faUl￿es￿theIThh3bI￿antsofWQylfftgd￿￿. Bright￿.
It is intended thatthe fees tharged are 5uffic¢enttO generate enouth inryxne to rneet all expenditure
incurreil in providing the prfr5choo1acb¥t1￿S. The thar1tyiso￿art￿￿ asan independenta5$0fiation
of localparÈt)ts and a150employs professional prtr5ch¢ol SPEtsalists.
We use volunteers. either as cornmrnee rnernb￿wh0 ate resp0nslbieforfin3r￿. employing
appropriate staff and fund￿￿Ing. We aLs0 havevoluotÈers that help Inthe prtr5th(yJl 5ettr
We offer support whi￿1 in the Set￿r￿ andthryact 05 an a55tstaM interactingwith the th.".Idren.
Page I

FOR TNEIEAREAf*o 315t hlARCM JJZI
FINANCIAL REMEW
The committee have con5Tdered the levd of reser¥es held tythe charity. The balaTKÈ of the general
fund is modest and represents a small arnountof wrrkin8CaPVfdl needed forthe pre-schwl tofunction.
the ba13nre on the bvikFirrffund ts belng builtup tty￿rd5the newschool k¥em
STATEMENTOFTRUSTEES RESPONSIBLMES
The trustees are re5Fx)nsible forwepari*8 the RepNt oFtheTrustees andthefiTha￿al statements
2tcordance wth applicable law and United knngdorn AccwntingStsr*JardslUniied ￿ngdoM General
Accepted Actounting Practice).
Thetnjstees are iespon51ble for keeplry prcYerat￿Unti￿g re£Drd5 %thith disdose
reaso[￿ble accuracythe finantial posthn of the chartty. Theyare a150 resFx)n5iblefor
Safeguarding the 355ets of the tharlty arxl hentÈ trke rEaSonable step5 for the Pfesvrtwjn of
fraud other irregukrittes.
Approved by order of the board of truslee>
Trustee
Dtt. l-l(J-I I
PaBe 2

IWDEPENDENT WMINER'SREPORTTOTHETRUSTEESOF
I report on the xcountsfarthe ywended 3tst M¥th 2021 setouton pages tourto nine.
The ch8rity's trtjstees are respo￿b￿ ftsx thÈ preparation oftheatyountL The th3ritiVst￿S￿ees
tonsiderthatan audi4 ￿ not required forthi5 year lundersection 145 olthe CharitEskt 2011 (the
Chzritie5AttII and ihat ao ir4dependerrtexami*8tion ￿ required.
is my respDnsibilTtyttr.
examine the accounts Under Sectii>m 145 ofthe ChaFibÈs•Lt.
iofollowthe prixedures lain do￿& in theGeneral Direnionswen tythetharity
Commission (under Settion 14515llbl ofthe ChaFibesAcil,. and
to State whether particular mattU5 ho¥e cm*tomy3trerwoTh.
8asis of the Èndependurtexaffllmrfs rBpryt
My exarnination was wried out in accordar￿￿th the Ge1￿?1 OwEcbuns gi*n b¥the Charity
Comrni$5ion. An examlnation indudesa re¥iew of the atcounbng records kept bythe tharityand a
cotnp3rison of the accounts presented tho* records. It a150 indude5 tC￿SideratiOn of any
unusual items or disdosures in thea¢wnts. arid seeknngeWJtyabtsisfrom as trustee5 concerni
any such m3tters. The protrdures undertaken do not pro￿de ajl the evidence thstwoukl be required ITr
an audit, and conwuentty no opinion iSBNen astowhether iheaccounts pre5eThta'tr￿ and fairvie
and the report 15 limited tothose manersset out in the5tatement kh)w.
Indepe￿1￿ examinerfs statement
I can ri￿rI[M that l 3m quaIrf￿d to urKlertake the examinaticfft beguse l am a regfftered ￿￿rnber
of the ￿50c￿tiort of Intemational Accounlants whith is 8 li￿e￿ body-
I confirni that no material matters haye cometo my attentioft in (cmection ¥rith theey2minaVon whkh
Ve5 rne cause tobelieve that in. any rnaterial reskW:
the ¥ctountiThE records were not kept ￿cordante with sectior* 130of thethaiibÈ5A¢or
thE accounts did notac£(Kd with the Jcrountin8 re£ords.' or
the accounts did not£omplywith the aP￿ICabSe requirements concerN￿theforn1 and
conteTht of accounts 5etoutin the Charityes lALmunts￿d Reportsl RÈ8ulÈtions 2(thother
than any requirernentthatthe accounts gwe a Yrue and faW¥le￿ whith is rtota matter
con51dered a5 Part (rfan independenteAThinatKJn.
The 3ccounts have not been prepared ]nat£ordan￿Y*￿thts￿ mÈthc¥ls and pr1￿p￿s0fth¢
StÈtementof RecornmÈndÈd prxti￿IoYa(cour5knt￿ aThJ reF4)TknDB by ch31itses
lapplicable io char￿5 preparingtheir accounts in K¢tydan£e￿rhthe FirwK>al Reporring
Standard applicable in the UK and RepublicoF Ireland IFPS1021
I have ty) conrems ènd have come *roSSf￿ other matters in comection withtheexomiriatioThtowhfjth
attemion should be dra￿ in th￿ report in ordera propervhdersl¥￿kngofthe a￿￿ts1O be reathed.
31
CJ.Watson FAIA
CIW Ac¢rrt4ntarKy
81 Wl(WandsAvenue
Saltde￿. Brfighton
EastSussex BN28EQ
Date..
23rd September2021

funds
IPICOMING RESOURCES
ncomir¥ resourcesfmm ￿￿￿te￿lu1
Voluntary Income
Actrvities for generaLln8funds
Investment+ncome
ILXn17
ICQ117
26528
26528
26996
247
205
205
Total incomlb¥ vesour
126850
liQ50
RESOUIICES EXPENDED
Costs of generating¥oluntsryincome
Ctharitslde actI¥[￿e5
Cost of operatrort of 5dtC4Jl
Go¥erThar￿e costs
iii
116767 1250&J
29
3240
Totsl Resowces Expended
115642
3962 IIW 129311
INCOMIPIG/lourGOIIIGI RESOURCES
iuc
n46 -1￿1
RECONCILWTION OF FUNDS
14297 124059
142120
TOTALFUNDS CARMIED FfAIWAAD
120970
151305
124059
CONTINUING OPERATfON5
All incomingrewjrces and resouYcesexparKled arise Irom ConMuw￿￿rl￿e
P38e 4

KIPUNG LIONS PRE-SCHI))L
AT 31st MARCH 2021
2021
20ZO
Total
funds
Funds
Notes
FI¥ED ASSETS
Tangible assets
10335
12244
CURRENT ASSETS
Cash at bank and hand
Debiors & Prepayment5
123291
123291
1527
1527
856
110503
124818
124818
CREDffOR5
Atnounts falling due wTthTn one yeat
li
-3474
-3474
-3287
NETCURRENT ASSETS
121344
121344
107216
123153
10335
133588
124059
REPRESEMfED BY..
FUNDS
12
UnrestrirEed funds
Restricted funds
123253
103762
1033S
14297
TOTAL FUND5
133588
124059
The financial Statements were approved bythe Board of T￿￿ee5 and were5iEr*d on its bEhalfby:
Trustee
Date..
01.10.2021
Page S

PUN6 LK)N5PRE.S￿0ol
I ACCOUNnNG pouaES
Oasls 0f￿e￿n￿ theflrAMial strtem
The financval statements of the charTVaL4e c¢)mparryh3¥e bEen prepyed in accordarKe
wrth the CharitFesSORP (FI￿ 1021'Actountin8 and report￿ bychar[t￿. Ststementijf
Recommended Practice appfKablelo chariDes pleparing their&(ountsin accordance
wtththe Finan£ial Rewrrin85tandaTd apptIcab￿ in the UKand RepublKof Ireland
IF￿ 1021 leffecbvejanuary 201SI'. Firono* RewbnB Stsndard 102, Thp Finanual
Reporttng Stsndatd ap￿icable in the UKand Reptsbkof Ireland. and the Compan*s Act
2CYJ6. The ftnana315tatements have been prepared underthe ￿"stOrI￿ cost convention.
The thaflty ha5taken ￿￿an&￿e of the followthgdi5dore exemptions in preparin8 these
rinancial statements, as permitted by FRS 102. The Fina￿al Strdndard applicable in the UK
and Republic of Ireknnd.:
li
the requirements ofsecton 7 stsiement of Aows:
21
the requirÈrnentof Sethon 3 FI￿ncial 5tatemenl Presen￿lt
para8raph 3.17ldl
In¢omln8re5our
Income L% accounted foron an accruab b
l incomin8 Tesources awe induded on the St3ternent of FinarthlAttWeswhen the
charity 15 legaty erfit*d tothe incornearhl the an))uTrt can be quanttheil with rea50nabie
3ccuracv.
Grants are reccgnised in fvll ￿ the 9)FAin thepar in whichthtyare Tecerfible.
Resources e5pended a￿ Ketwiised inthÈ wi(Kl in ￿Kti theYa￿ In￿rrE￿ Resources
Expended [r￿ude3tr￿hytrb[eVa1ve added laxwhith cannotbe rer£hEred.
Tangl￿efiXld assets
Depreaation is prowded atthelellfmlftg anThual rates im ¢Jnlerto ¥mte off eath assetover
iL5esbrnated u5efvl life.
Freehold property
Furtures andfrttirw5
-5%on cosr
.25%on reducing baa
Taxaiion
The charty is Èxemm fromtsxon its tharsiable
Unrettricred funds ran On￿be in acc(￿ wtth thetharrtable obfie£fj¥es at the
discretion ofthetrustees.
Restritted fvndscan oTh￿be￿$e￿ for parricular restrrtted wrpose5 ¥rithin theobjects of
the tharity. Restrfttions arisewhen 5F>eafied bythe donorwwhen ￿'ndS￿re Tri5ed for
partirular restritted purposes

2 VOLLINTAAY INCOME
Gronts
Donations
82923
ILIJ117
3 AcllvmES FOR GENERATING BJNOS
Fulldrai5inge¥ents
1020
l(YJ5
24240
249)5
Otherincorne fesources
26528
Deposrt aryouTrt intere
205
247
5 Cosrs IFGENERATING VOWNTIAY INCOME
Fundrdisinq
iii
lseenotÈ7)
Costs of¢peratM of5£hcd
114484
7 SUPPORT COSTS
Governan￿ Costs
Otherresourre5expended
Costof operation of xhtK
1829
uo
15744

II¢)TESTOTHE FINAP4CIAL ￿ATEmENT5.C0PinNuED
8 TrUSTEES' REMLINERATION AND BENEFn5
There weie not￿Stee.5 Yemuneratth orother benefft5forthE)￿ar*￿ded 3151 March 2021
rlor the year ended 315t Marrh 2020
There were notrustees. expErw Pa￿ f0rthe￿rended 3Isi March 2021 norfortheyear
ended 31st Marth 2￿0
g ￿AFF COSTS
Wage5 and salavle5
95874
10 TANGIBLE FIXEDASSEts
At tstApril 2020
ReValuat￿n
Addtborsforyr
79244 ￿27
iOJ021
At31 Marth 2021
79244
19827
195
101021
I)EPRECIAYK)N
At IstAwil 2020
Charye foryear
17592
1639
84178
559
78
4599
At31st March 2021
18151
1717
88777
NET BOOK VALUE
At 31st March 2021
1676
12244
At 31st Marth 2020
14297
311
16843
11 CREiYfoRS.. *AOiINTS FXUNG DUEVltrHINONEYE
Taxatfjon and xdal secuwity
Othercreditors
277
225
3174
3287
Page8

PUNG LIONS PRE.SCNOOL
12 Mo1￿mENTIN FUND5
General fund
l(Y3762
13491
123253
Ile5trfcted lurwJ5
Bu1￿1n¥ fund
14297
.3962
ID335
TOTALFUNDS
124059
9529
3588
Net moyeme*t in fufids. I￿￿éed iThtheatthE. are asfdly*s:
Unrestrfcted funds
Gener81 luThJ
-113359
13491
Buildi￿fund
.3962
TOTALFUNDS
-117321
9529

DEfpjiEDSTATEP￿0F ANANOALAcnvmES
NCOPAING RESOUKES
zo
Voluniary li￿1)e
Donations
Grants
82923
ItK>117
Fundra$5in8 events
1020
1095
24240
24Y15
Otherlncome resource5
1168
26S28
26936
Depositaccount interest
247
6850 111250
RESOURCES ￿PENDED
Fundrai54ll8
iii
WaEe5 & Statutory Pension Stheme
P05t4e and 5tstionery
Fr￿ artd mllk
Consumables,Toy5 & EquiFMneTrt
95874
253
137
4859
101469
Rates, tight and Heat
920
7S2
In5Ut8nce
547
Te￿phOnE
5undrie5
Rentamd Servio charge5
MotorandTravel
Payroll pro￿$s￿ngfe￿s
T¥aifting
643
432
2734
2912
921
140
1022
66
C3rriedlerward
6177
Thi5 page doe5 notforni part ofthe Strdwtoryfinan(i￿ statTrnts
Page 10

KIPUNG UONSPIIE-SOIOOL
D￿AlLED5rATE￿Ep1faF FINANCIAiAcni
Brought10￿0rd
6177
7766
Accourrtan
BankCTharges
Subscription5
Adverbsing
Equipment Rental
ftepaifs 3nd Renewals
Freehold Property
Fixture5 and Fittynes
offi￿ Equipment
57
336
732
456
3276
3962
deprriat*)n
depreciation
745
559
Iod
15744
80320
117321
129>11
9529
This page does notfom part ofthe 5tatutryyfinar￿I statements
P3ge 11