THE LEARNING TREE PRE-SCHOOL
Unaudlted Report and Financial Statements
For the year ended 31 December 2023
Charity number: 1091155

THE LEARNING TREE PRE-SCHOOL
Financial statements for the year ended 31 December 2023
Contents
Pages
Legal and administrative infonnation
Report of the trustees
Accountants Report
Statement of financial activities
Balance sheet
Notes to the financial statements
Detailed profrt and loss account
10

THE LEARNING TREE PRE-SCHOOL
Legal and administrative information
Reference and admlnlstratlve detalls
Registered Office:
The Leaming Tree Pre-school
Rowdown Primary School
Calley Down Crescent
New Addington
Croydon
Surrey
CRO OEG
Charity registration number:
1091155
Ofsted registration number:
RP904636
Accountsnts:
Warren Day
Cube House
5 A Whytecliffe Road South
Purley
Surrey
CR8 2AY
Bankers:
Santander Commercial Bank
BRAM. Bridle Road.
B¢)oUe, Merseyside
GIR OAA
Trustees:
Melanie Moore
Carole Bonner
Robert Elliott

THE LEARNING TREE PRE￿cHOoL
Report of the trustees for the year ended 31 December 2023
Trusloes. responslbllitles In relatlon to the financlal statements
Law applicable to chanties in England and Wales requires the trustees to prepare financial statements for
each financial year, which give a true and fair wew of the charily's financial aclivilies dunng the year and of Its
financial posilion al the end of the year. In preparing those financial statemènts, the trustees are required to=
Select suitable accounting pdiaes and then appty them consistently;
Make judgments and estimates that are reasonable and Prudent"
State whether applicable accounting standards and statements of recommended practice have been
followed subiect to any dePartU￿S disclosed and explained in the financial statements.. and
Prepa￿ the financial statements on the going concem basis unless li is inappropnate to presume that
the charity will continue In business.
The trustees are responsible for keeping aco)unting records, which disclose with reasonable accuracy at any
me the financial posiknon of the chanty and enable them to ensure that the financial siatements comply wrth
the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence lor
tsking reasonable steps foi the prevention and deteclion of fraud and other irregularities.
This report has been prepared in accordance wtih the Statement of Recommended Practice:
Accounting and Reporting by Charities (issued in March 2005).
2013.1 2oL*..
Approved bythetrusteeson.......... . .. . ...... ..... ..
and signe(l on its behalf by:

THE LEARNING TREE PRE4CHOOL
Independent examiners report to the Trustees of The Learning Tree
Pre-school
report on the accounts of the Charitable Company for the year ended 31 December 2023. which are set out
on pages 4 to 10.
Respectlve responsibilities of trustees and reportlng accountants
The Trustees are responsible for the preparation of the accounts. The Board Members consider that an audit
is not required for this year under section 144(2) of the Charities Act 2011 ("2011 Act.) and that an Independent
Examination is needed.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is
my responsibility to..
Examine the accounts under section 145 of the 2011 Act.
to follow the procedures laid down in the general Directions given by the Charity
Commission under section 145(5)(b) of the 2011 Act: and
To state whether particular matters have come to my attention.
Basis of Independent Examinerfs report
My examination was carried out in accordance with the general Directions given by the Charity Commission.
An examination indudes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as trustees conceming such matters. The procedures
undertaken do not provide all of the evidence that would be required in an audit and consequently no opinion
is gtven as to whether Ihe accounts present a Irue and fair Vie￿ and the report is limited to those matters set
out in the ststement below.
Independent examinerfs SL￿Ornent
In connection with my examination, no matter has come to my att&ntion:
(a) which gives me reasonable cause to believe that in any material respect the requirements..
To keep accounting records.,
and
To prepare accounts with the accounting records and with the methods and principles of
the Statement of Recommended Practice: Accounting and Reporting by Charities,.
(b) To which, in my opinion, attention should be drawn in order to enable a proper understsnding of the
accounts to be reached.
rjl
Jose Goncalves MAAT
Warren Day

THE LEARNING TREE PRE￿cHOoL
Statement of financial activities for the year ended 31 December 2023
Notes
Unrestricted
Funds- 2023
Unrestrlcted
Funds - 2022
Incoming Resourcès
Incoming resources from
generated fvnds
Voluntary Income
Incoming resources from
Charitab￿ activities
419,444
314.223
20,449
27,501
Total incomlng resources
439,893
341,724
Resources expended
Charitable activities
Govemance Costs
364.912
2.327
388,510
2.327
Total resources expended
367.239
390.837
Net incomingl(outgoing)
resources before transfers
revaluations and investment
asset disposals
Net Movement In Funds
Balance at 1¥t Jan
Unrestrlcted redundancy reserve
Balance at 31¥t Dec
72.654
199,849
(49,113)
248,982
217.511
144.877
The notes on pages 6 to 10 form part of these financial statements.

THE LEARNING TREE PRE-SCHOOL
Balance sheet as at 31 December 2023
Notes
2023
Current Assets
Cash al bank and in haThl
275,779
201.487
Less: Accrued •xpenses
Amounts due within one year
(3.276)
(1,638)
Provisions for liabilities
Total avsets less current Ilabllltles
{$4,992)
217,511
{54,992)
144.857
Represented By:
Unrestncled redundancy reserve
Unrestricted Funds
$4,992
162,519
217,511
54.992
54.992
144.857
41)3o2
Approved by the Trustees on...
. and signed on their behalf.
QL/bWJ
Trust•0

THE LEARNING TREE PRE-SCHOOL
Notes to financial statements for the year ended 31 December 2023
1 Accounting policies
The principal accounting policies are set out below. The accounting policies have been adopted
consistently throughout the year.
a) Basis of accounting
The financial statements have been prepared under the historical cost convention and are in
accordance with the FRS102 Section 1A Small Entities: Accounting and Reporting by Charities issued
in March 2005 and applical￿e accounting standards.
b) Tangible Fixed Assets and Depreciation
Tangible fixed assets are induded in the balance sheet at cost or at market value at the date of the
gi
Depreciation is calculated by reference to the cost of fixed assets using a straight-line basis
considered appropriate to the expected lives of the fixed assets. The annual rates of depreciation in
use are:
Fumiture and Fitting
Computer and office equipment
25%
c) Funds
Unrestricted: these are funds, which can be used in accordance with the charitable objects at the
discretion of the trustees.
Restricted: these are funds that can only use for particular restricted purposes defined by the
benefactor and within the objects of the charty.
d) Incomlng rnsourees
Incoming resources from charitable activities fvnds represents net invol￿d sales of goods and
services, excluding value added tax.
Donations and other voluntary in￿rne are ￿cogniSed when the Pre-school becomes legally entided
to such monies.
Grants are recognised in the year in which they are approved and notified.

THE LEARNING TREE PRE4CHOOL
Notes to financial statements for the year ended 31 December 2023
Accounting policies (cont.)
e) Resources expended
Expenditure is recognised when a liabilty is incurred.
Costs of generating funds are those costs incurred in attracting voluntsry income. and those incurred
in trading activits'es that raise fvnds.
Support costs include central functions and have been allo&qted to cost C2tegories on a basis
consistent with the use of rosourGes.
Q VAT
The charity is not registered for VAT and accordingly expendtture indudes VAT where appropriate.
2 Voluntary Income
2023
2022
Early Years Funding
Grants
414,188
5,256
310.232
3,991
Total
419,444
314,223
3 Charitable Activities
Provlslon of pre-school nursery education
2023
2022
Attendance Fees IEarly Year Fessl Childcare Fee
20.449
27,501
Total
20.449
27,501
4 Total Resources Expended
Staff Costs
Su
rt Costs
Direct Costs
Total
2023
2022
2023 2022
2023 2022
2023 2022
Cost for Generdting Funds
Activities
Charitable activrfies
Pre-school activities
319 083 327 634
48 156 63 203
367 239 390 837
Total resources expended
319 083 327 634
48 156 63203
367 239 390 837

THE LEARNING TREE PRE-SCHOOL
Notes to financial statements for the year ended 31 December 2023
5 Staff and Support costs
2023
2022
Staff Costs
Wages and Salaries
Social Security
Pension Costs
Total
302,801
9,377
310,784
9.871
319 083
Support Costs
ststionery, Photocopying and postage
Premises, running & security costs
Insurance
Telephone
Other
Totsl
2,463
10,894
2.325
3,126
9,454
2.394
3.198
The average number of full-time equivalent employees (including casual and part time staffj during the
year was as 26 {2022 - 26) and there are no staff eaming above £60.000.
No trustee received netther any remuneration nor any reimbursement of expenses during the year.
6 Tangible Fixed Assets
Computsr
Equipment
Furniture and
Equipment
Office
Equipment
Total
Cost
At 1st Jan 2022
and
At 31SI Dec 2022
Depreciation
At 1$1 Jan 2022
and
Al 31 St Dec 2022
Net Book Value
At 1st Jan 2023
And
At 31st Dec 2023

THE LEARNING TREE PRE-SCHOOL
Notes to financial statements for the year ended 31 December 2023
7 Taxation
The charity is exempt from corporation Lqx on tts charitable activities.
8 Unrestricted Funds
The unrestricted reserve includes a £54,992 provision as the tnjstees have decided to establish an
unrestricted reserve to cover redundancy costs in the event the tharity Y￿$ to be winding up in the future.
Analysls of assets by fund
Total
Fixed Assets
Cash in hand
Debtors
Creditors
275,779