REGISTERED CHARITY NUMBER: 1070306 REPURT OF THE TRUStEES AND UNAUDITED FINANtsALSTATEMENTS FOR THE YLAR ENDED 31st MARCH 2024 FOR KIPUP44f UONS PRE-Sc￿00l CJW Afxountrantw 81 lyi￿[and5 A¥t￿LIe Saltdea East Sussex 8N2 8EQ KIPUNG.LIONS FPiE-SCH.OQL CONTENTS OF THEBNANCIAL )7ATEL4ryrs FOR THE YEARENDEU 3A. ct VIAP.CH -" Page Report of tle Triisiees l¥¥depen(iep.t tftJinlners ReDQrt .513Temeiit.O&."rin8Diial AL*iJitie¢ Balance Sheet" otg5 to Finanrial.Statenents 6t09 l]etailed stsreTr.enl of F.iriancial Arti￿ltI KIPUNG UONS PRE-SCHOGL REPORTOFTIIE Thlifi Efs Foq THEYEAR.ENDEO 31<1 NfARCH £024 Thè trijitees pre>e4t their report.with thè tiriancial 5trtements OT',he char.Fty fortheyear eF!ded 315t March 202.4. The trustees.have adoptèd.tne pTh.sion5 of tlie St2tement of Recoiniffendetf Prdctice applicable to c￿TkritieS. Statement"of ReEomrnended Prattice apoli"able"tlo charities preparin8"their tcfjunis ',n accordance witF. th.e Financ.ial Reporting"Stsn43r.l appJktsb!e e LIK a"Ad qepublic of irei£tnti jFRS102È leffertiv.e l Ja￿u￿ry.. 201i.J.- REFERENCE A14D ADMINISTrATIVE Dt7AILS Registered Charity Number 1070306 Principal Addre55 Ivuudingdean, Brighton kast Su55ex BIY2 6RH" Trustees a5 et 31 March.2024 K.Acper 1).5yreu 5.Sviartviood N.Fr014 resi6ned 20.07.23 A.Bainbridge appointed 07.01.24. C.fvlel',a 8ppaÉnted 31.01.24 Independent Examiner -i.Watson FAIA W Accountan￿ry 81 WtckSands Avenuè J81t6ean . EasiSussex 5YRvcfuRE, GOVERNANCEAND MANAGEMENT Structurei governafi￿ and manaEemert T*- charity IEas adop.ted the P.re-khool Learning Alliapce Pre-￿h0o1 Conctttution 2011. Nethi Lfusiees are recr.uitod£t ourA"GM and throU.￿h the year. Whpn a chrldstsrt5th"e pr&sch15o1 e$5 ¥1afLtnt askod if they y¥￿ul{l like'￿ li elp. Trainingrour5es are offereo to nehv comrnÈttee membes4 b Iit:v dre obligatory. fral i itnd is Trodest 2nd Trpresents a..sin311.arriount of wolKillg I ￿￿e1¥[f*.-L￿e pre-schcol the tialèp.ce the buil(r.r_Ig.fund.is beingbuilt up tCW£.'Q2 '& IP nèv4 JOQ: f-ieTri i5es STAI"fMENTOFTRusfEES RESPONSIBILITIES I he trusteos lire responsible for preparing the Report of the Trusters and.trje finap_cial 5tatenen:5 111 aLr,ord?Iico with applicable law.dfid United Kingdom Aca)iinting Stsndards Ilini*ed"KiNgdofftGenerAIIy. TrCfAFit￿d AccoLIEltiThg Pratt"ice}. tr Ji 5iees are-.e5pti￿Jb1e Tor Keeoints -.proper o￿L0LSnLl￿S focorrls L¥hi.-h iji5close.with rpas?i?Bj)If.' acctiracv.the iinapc.idl PgsÉtion of thp.ch3rity. Thev are BESO responsibie for SdfeKuJrdiiig;lie 3$5ets of fhecha•"IY"ond ben￿ take reascnable ¥tep5 tor the prevention.of traud and other"irregulafitie5. ADPI"otred b¥ order OT"the boans of.trustees. Tr￿St2 Date: INDEPENDENT EXAMINER'S REPGRT TO THE TRusfEESOF KIPUNG LIONS P.4E-SCH(IOL I I.￿rJorI. op. the accounts forthe year"et)dtsd" 31st Marq 2024 s*i Oil:. On P￿5"e$ iourto nFlle. Re5pettive responsibilitie5Dftn￿es and examineT The charity's IT￿ee￿are.rPSp0n5IbI￿forthe-.preparatiOTr of the aCiOlJfjts. Thè G4aritiV.s trt]stw_ ionsider ill at ap. a4Edit i5 not required for this"¥e3r lundAr £ei[;'OP. i tb.e.-triari*ies A"tt 2011.(tFI.è Lharities Actll alldthar.ar. independrllt.oxaminatioois requir￿d. It is my reS￿o￿51b111ty to- exaETiine-the accounts under Section 145 of the Cha", ifies Act. to follow th￿ pruc•dures lain dowp. iil"Ne Gek1¢>i'di t2irecnont"uiven bytkie Charity. QiTrm'sslop. (under Sertion 145(51"lè j of the Cb,arrLi& Attl- EJP. .ar Po" lte cone LL? rp.y ittentioyTr. Ila5is of the iad2pend£nt exdminer's ￿Port My exominaticin wa5 larned.0￿ in.accord6nre VaFth the Ger,er21 Directions g!ve4 by".the.Cbaryty Commis.%ion. An examinat4)n includesa reviewof the BcroJt ritliig records kepÈ.i)y.tbe chonty""Bid 2 compai i50n of tke accounts present&¥d Vv'ith those records. ,'t al¢0 includes consideration of any. riLI.¥1501 itoms or di>i105iires.Èn.*e.awunts, and seeknr,g explanations troffl you as.triiStees:"" -on￿ri?%fI ¢f,v such miters. The p￿e￿i!r￿ts itndertakeii do.not prGvfftde ail th- e*idenceti*dtwould be reuiIE￿J.I all ¢'N'Sit, ar).J i-.E3¥Es2qtienily no opi4ion is8Neno5 to.whEther the accc>fJn* apresent a and f8irTh*jew' arid tkie rppori is limitèd ti) those.matters 5et.out in ihe staLement below. Independent damine￿S statement l oan Lonfirm tIFa+ l am".qual{fied ¥0 rlf.dertLakethe e¥a47i4ation beTru%E"t am a r4istere(i ￿e￿Tr4e[. G! ttrie A¢soctaiion OT Internaiional Accountant>.which is a ,.y.nd oodv. I confirm that p.o material matters.have come.to.my attentbon ii) connectionwFth.the".exarriinatiori whicy gives Ye causeto believe That in."any. material respert.: t>Ee3ccountir.*g."ecordc 1verer.ot kept in accor.aff ce sett.kon 130 of.thf .Ctriarj"'--At, or trie 8rcoun-.£.tt"sdnot ocrord with the3ccoy21;. ing ¥eryrfts_= or tb£ 6cco&ntc r2iC not ciimply *Vi"Ih tne applicabèe '. e9￿￿Tements Cosicerning ill e TO"rrp. 34d conteni ol accounts Set oiit io the£ha.r[ti￿ IAicounts a-. d Reports) Regulatiot75 2003.other than any requirement.tnat tFte accounts Bive 2 'true and rair view,. which is not. a matrLer sidere(t as pa"rt.of an indepenaentexmination. TTr.e 2-cou4-ts ii.ave nct.b- -e1 prepared" In accord817Ctr v.ilth tne mrthDds and priniiP..e>b2t ilè Sratemenf OT &ea)nimended"Prattrfce for acc.*sJ J.tine3nd re*OrtinE by ch3rities IAPPiicable to r4aritte&prep3ringtheir accouiiLS in ¢ccord3nce with Finan- -ial.Reporting. Stdndard app.ÈicableirE t4e.iiK ap.d Republic ol Irelaiid IrR<102j I have.no concerÈ75"and:have cotne acro￿ nODther".Matte￿ in connertion with theexainination tii which atte*tion £nould Pje drawn FD_"this repott. in ordera proper unJeryta,-,dtng ofthe 3ccounts to be re=rhEd. C.J.W8tson FAIA CIW Accountanoy 81 Wicklands Avenue Saltde?n Eaot Sussex Ddte.. 23rd sePte￿.ber 2024 Page 3 KIPUNG:UONS PRE-SCHOOL STATEMENTOF FINANfJAI AcllwiRFS FOR THE YEAR ENDED 31￿ M.ARCA ?024 2024 2023 Unrestricted Re#rictsd fur,ds .￿ndS Total nd5 Total Funds INCOMING RESOURCES Incoming resour￿5 frnm generated funds Volunttiry irE=oine Attivities for ge?erating funds Investmeiit irpcome 109022 9689) 02576 -62576 43237 Total incomFng re50urres 171397 17L397.. RESOURCES EXPENDED Costs of generatinEfund5 Costs of generating voluntsry incoime Charitable activities Cost of operation of.school fjovdjrnance costs Other resources eX￿ded 476 511 135259 1376gG 90e. 2136. 2136 2930 Totil Re50uro5 Expe.nded 138781 2411 141192 N'ET INI COMING/{OIITGOING) RESOURCES -2411 ..58Q8 RECONCILIATION OF FUNDS Total funds broWforwa(d 124642 2411 TOTAL FUNDS CARRIED FORWARD 158258 158258 127053 CONTINUING OPERATIONS All incoming resour￿ an(1 resources expanded ariseftofn"cop,tinuing aCÈiViti"es." Page4 KIPUNG LIONS PRE-SCHOOL BAiANCE SHE Ai.31st MARCH 20?4 2024 2023 Llnre5trirted Restritted funds fund5 Totsl Total Funds FIXED A5SEf) Tarigiblp ic ssets 6754 6754 CURRENT ASSETS Cash at hank and"iryhand. Dekntors & Prepayments 155948 155948 119105 5958" 8 20465. CREDITORS Airouiits falliYtgduE WltI4 in one yea.r li -4454 NETCURREMfA5SErs 151504 ry5qi04 110330 NFf ASSETS 3258 158258 127053 REPRESENTED BY: FLINE>S 158258 2A647 rtdy5trjct￿d fdtios TOTAL FUNDS . i582)8 The finaiicial ststements were approv£d b.ytTrie.8oardfjf Trustees on 15th Octobe"r 2024 and were %igned Gn it5 behalf bw. Trustee Page 5 KIPUNG LII)WS PRE-SCF.tOQL NOTESTO THEFIWINCIPI STATEMIEr¥rs FOR THt"YEAR E14DED 31st MARCrt 2024 l AccoufinNG POLICIES Ba51s of preparingthe financial s&itemerrts. The fiFEaP.cial statemeittg.of tF)e chailtable comp3, 151 heen prèpared in acc?rdari the C￿2r.1t1eS SORP {FRS 1021'AccountlP.¢r arid rewrting by Charttie5- 5tai¢ment of Becommended Prattic.e apylicable.to c.hariti￿ preparing theirabcoiints."in 8rth)rd￿nt.e" with tbe"Fioancial Repotting SiaNdardRpplicabie in the UK Bnd Republic of Ireland ¢FRS IQ2} {effeeiive.January. 20151,. Finanoal Reporting Standard" 102 The Finanaol Reporting Standard.3PPliCdble in thp UK and Republicof Ireland. and the Comp3riies Act 2W6. The.financial st*éments ha'￿ boen prepa"," -d iJnder the historifdl cost.c(invention. i kie c.harity. ha&taKen ￿d￿n￿ge of tne.following di5clore eKe(r.Oti0￿E".In.prev.ar1ng"the￿e fif6ancial st*ement-. as.perniÉtted by FRS" 1.02. The winanr.ial Strdndar(i applicaule in trieU"K a￿& Republic Oi Irelopd,: 15 thEreqU1￿MentS of 5￿tOn.7 St3tement of Cash"Floknts; 21 the requirement of Section 3 Financial sratetp.ent Presentation paragrdph 3.17id) isicominE Te50urces IFicJmeT5 accoullled for on an aciruals baJlS. All incoming reS0￿rC￿ are.inclb'de"d on the Statement of ¥iry3rTcial Ktivities whenth"e cIE3fTty is legaly entttled.to the income and b.e 3rnount can lje quanttfie"d wttfj r=asonabl accuraci. G"Fants are recogni5E&l￿ iul! in the SOFA"Èrr.the year in which thqx ara recEivable.. R￿ourceS expended are recognvsed in the.period in which t.hey are.in£urre&. Resources expended indude attrybutable value added tsx which tsnnot beiecover£d. Taugli JlefiKed 35sets Depreciatioriis protided -at ihefollowingannuèl rotes In otder.to *irit"e.off each uSSei oy its eswimated.uOiJl liTe.' Freehold property Fixtures andfEtti4gs -5% on cosl ~25% ori reducing balancè Taxats"on T.he.charity"is exempt.from taxon its charitable artivitie" FurtdA¢countinE U￿r￿trIcted"fltsndJ can or?Iy be used" inaECi)tdar.ce '.vith the charitatile objectives at tbe. discretion of the tnistees.. Restrirted"funds can only.be used.for p3rtiiulai iestricted 5surp()ses withir] the.ob"jects.of the chartty. Restrictions"?iisewhen specified by the donor 01 when funds Bre raÉ5edfor particularrestricted purposes. Page 6 KIPLING LIONS PRE-SCHOOL NOTES TOTHE FINANcIAL_rrAT￿F .Efk FOR THE YEAR ENDED 31 st M&PC4 2a24 2 vOLu￿ARy INCOME 2024 Gtants Do*Trations 108334 .940Pr 2828 10902? 96895 3 AcrivmES FORGENERAnPIG FUNDS 2024 2023_ Ftsk7draising eveD_ts Fees other iicome resour￿5 1445 19a5 62576 43!37 4 INVEsfMENT INCOME 2023 Qeposit"aCCOÉEnt interesE. 5 COSTS IF GENERATING VOLuKfARY INCOME 2024 2023 FundtBt5ing 511 S CHARITABLEACtivtnES cosrs Direct Costs Support Costs {see note 7) C05iS ofY)lletation of scb.ool 18189 7 SUPPORT cosrs Manageme1* GownaNceCosts. Other resources expenoed Q)5t. of"operation of schoos 900 5193 Page 7 KIPUNG UOPIS PRE-sfROOL NOTESIOTHE FINANCIAL STATEMEP4TS- foNTINUED FOR THE YEAR EfoDFD ?Ist MARCA 2024 8 TRU5TEES' BEMUNERATION AND BENS 127053 3120 ￿lovement.￿n"fUftds. included in"the.Above, 8re 35 iollows-. "Incoming. Resources ?4lovemeot rÈsaurces expended Unrestricted.fund5" General fund" 172397 33616. Restritte"dftsnds 8itildiN8.fuod TOTAL FUNDS 31205 KIPLING LIONS PRF.SCHOOL DEfAILED ￿ATEME11TOF flNANCIAL ACtIVffiTi FOR THEYEAR ENDED 31st I￿ARi￿ 2O2- INCOMING RESOURCES 2024 2023 VDluntary"income Dn'.yations Grq¥rJts 688. 108334 94067 109022 96895 ActSYitie5 forgenerattngfund5 F4AnttYaisirJ&.eYeRts" Fees a*her iiicoTr.e resources 1807 s￿124 39024 62576 IITve#ment income Deposit accountinterest 799 Total incom1ng.￿5oUrces 172397 140191 RESOURCES EXPENDED Costs of B￿ratIng ¥oluntsry income Fundraising 476 511 Charitable atti¥rtie5 'W3Ees & StatLltory Pension Scilemè Po&Lage and stationery Food and"milk" Coi&uinabloF. Toys.& Equipment 28 3193 6993 122527. 113341 Support costs- Management Rcltes, light and Heat lllsurdfice Telephonè 1278 1120 575 Ren"1 a￿d so￿￿e£harge5 riQotorand Tra￿￿1 Payroll prcce5sing fees TrèininE. 2800 98 844 1156 1118 310 .Ca"rriedforward 7565 This"p.a£e due&"not.form.part.of the *LatutOry Tinancial statements Page KIP.LING UONS PRE-SCHOOL D￿AlLED srATEME1￿ OF Flhl rt -NCIAL A￿1V￿Es FOR THE YEAR ENDED 31ST MARCH 2024 .2024 2023 Support costs" .Management mjjght for•￿rd Aco)untancy nk Charge& subscriptions AdvertÈsing £ryuipme4t ReErtal ReFir5.arTd Renewois Freehold Prop-. rty Fixtur£s and"FtitFfgS" Offiice fquipmev.t 900 54 427 59 250 .)4 deprectitt.ian dep￿Cl¢St￿on depreciation 3962 2656 135 .275 18139 Total.re50urces expended 141192 Net excess inc(me over expenditure 205 5858 This page does klot form part of tfrie statutory finoTcial statemeats Page 11