REGISTERED c¢￿PANy NUMBER: 04743797 (England and Wales) REGISTERED CHARln NUMBER: 1100452 ollhe Trust￿ an for the Year End¢d 31 2022 Brou hton P cDade Roberts Ar(￿ntants Limited Chartered Aco)untsnts 316 Blackpool Road Fuknod Preston Lancashire on Contwrt¥ ofthe Fin￿claI Statements lorthe Year Ended 31 2022 Page Report of the Trust 1 10 3 Independent Examlnerfs Report Statemont of Flnanclal Activities Statement of Flnanclal Posltlon Notè& to tho Financlal Statèmènt* 7 10 11 Detalled Ststgmerrt of Flnanclal A￿l¥ll1•S 12 R• rt of thè TruAe& forthey rE d31Ma The trustees who are also directors of thè chaiity for the purFK)ses of the Companies Act 20(￿, present thelr rewrt wlth the financtal slalem8nts of the ctharity f(x th8 year ended 31 May 21Y22. The INStees have adopted thè provisi¢)ns of Accounting and Reporting by charfl￿.. Staterront of Recommended Practice applicable to chartties preparing their ac(x)unts in a￿￿ance with Finanoal Reportj'ng Stsn(lard appI￿ab]e ￿ the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTIVrnES ObJ#ctlves and alms The main objective is lo provbJe a happy. s8￿re and safe environment wheré ￿rning is carrièd OLrt thrr)ugh play for 2-5 yèar dds. To achi8v6 this obj8the. leamlng Is c8rrled out through pky in 8 nurturing environment provkled by kno￿￿Èdg6ab16 wactitiOn8r8. Tho pr8ctslk)ners c¥fty out acti￿lieS in areas of ¢ontinuou$ provision both Snside and oulslde. In ¥etting the obiecl"Iv6s, we, the trustees have 9lven regard to the Cha￿ty Commisslon's general guldance on publlc ten8fiL advarring educabon and f88 charging. As Broughlon Pr8wschool IPresiw} is a feè tharging ctsrtty and io ensure tts and otyeGtlve comply wllh the Charty Commlsslon's guidance on public bel￿fil, people from I(w￿r Ir*))m8 br*ets can apply lo L8nca$hire County Coundl for pla￿m￿nts urKler the voucher scheme. ACHIEVEMENT AND PERFORMANCE 8roughlon Pr&Schc¥Jl ¢￿tinUeS lo offer a very high standard of c*re and edLUtion for 2-5 ￿r olds svth high quality18gd8rship and professitmal and dedical8d 8t8ff. This, along Imth the most rec8nt Outstanding judg8m8nt from Ofsled has contributed to Ihg setting bairwJ at or near capacity throu9ly)ul the year. FINANCIAL REVIEW Followng on from the disruption of the coVk￿l9 p8ndemic in wior ye8r8 Iha $d￿n9 was open throu9houl thl financial year and maintainèd • high level of capaoty throughout as shown in the increased income this year. Wages and training g)sts remaln key lo the the ¢h8rty aThJ have been fevlewecl and 8dlusted lo ensLtr• that key $18ff have been retsined. Other expenditur8 has b88n managed a8 8ffldenty a8 tho bgadernhip tsam can do whilst malntainlThJ the txperignce for the chil¢Jren attending. Details of the charws incomlng resources and resources ex[￿nded for the year can be seen on page 5 of the accounts. In summary, the chanty generated In￿rn￿￿ r8scKJrcxs of £132,113 to help fund resources exp8nded of £124,054. The Trustees have r8vl8w&J ck6lng r8serves and aro $8tisfi8d that thèrè aro suffioonl to covèr gny unfor898gn liabikn'èg that (>￿Id ariso. Wg always co￿der that there ¢￿Id be Shc￿l falls of kw)Jme ¢y Increases In exp8nditure of unèxp8Ct& even15 resulllng In Impacts on our lunds. Also, were th8 ch8rity to ￿s• operatw￿ Ih8n the costs of wlurKlancy and wlndlng up V*t)uhd have to be provided. FUTURE PLANS The staff QDnlinue to UK¥Jrade their skills and exm'se bui wilh essenlial trainlng onty. Thls ￿111 mainly provided by Lanca¥hTre County Ccwjncil. Stsff WAI 8150 spend b"m& rèsearching topics that are relevant to the sector. The setting has retained the same slaff. although thkg has changed post year end with a chan9e Sn Igad practioner succes¥fiJlty navigated. Page 1 Yw Endgd 31 STRUCTURE, GOVERW4CE AND IAANAGEMEwr Goveming doeumont The charity is govemed by ils Articles M8mJrdfKlum of Assc(#ation. The charity is a Company Lwnited by Qwrantse and doe8 not have a share fAPital. The (tjmpany was incorpordt80 on 24 April 2003. Thtr Ilability of the memb8ts 5$ liff#ted. Evw membor of the corry8ry undertakes to (y)ntiibuta to thè assets of the wmpany rf it is Y￿und up ￿lIst a member or ¥￿thIn one year after Geasin9 to ba a member, such amounts as may be required not exceeding one pwnd. The company was registered with the Charity Commission on 3 Nov8mb8r 2CM)3. R•¢rultment and appolntmgnt of now tru81• Trustees arè recruited and Sp￿Inted on 8 volunteer I)a5￿ frDm parents of thikjren atteThJlng the pr￿ChOOl. Organl•atlonal •tructur• The chariVs trustees a￿ responsibk for all aspects of the thariivs ath￿aS In accordance with the Memorandum and Artidos of Association. Tha trustees at the dale of approval of this awe listsd ort pag8 2. REFERENCE AND ADMINISTRATIVE DETAILS R•gl8teréd C¢)mpany number 04743797 (England and W8lesl R¢gist#Nd Charlty number 1100452 Reglstgred 0ffl¢o The P8vllk)n, King Georg8 Vl Playin9 Field 8roughton Pr8Ston Lancs PR3 5JA Trustéè$ Mr R Latharn Trustoe Mr J D Carry)11 Tru8tee Mr l Baesley Trustee (resigned 416r2021) M8 S L MByor T1￿*t8& Indepondenl Examlner Marun Garry BA IHonsl, FCA McDgde Roberts Acrountsnts ￿Mile￿ Chart8red Accountants 316 Blackpool Road Fulwood Pre5lon Lancashira PR2 3AE Approv￿ by order of the of truslees on 7 January 2023 and signed on ils behalf by. P89e 2 rou of thp Tn￿tee$ ed31 theye Mr R Latham- Trustee Page 3 ndent Examin0￿$ Re rtto tho Trust805 of hton Pre4chool Independent examlnefs report to th• truste￿ of Broughton Pr￿￿h0o1 {Preston) {Ihe Company? I rewrt 10 the charity trustees on rny examinatic￿ of the aGc¢wnts of the Gc¥npany fof the year encled 31 May 2022. Responslbllltles and basis of Teport As the charity's trustees of the Company land also its directors for the pur￿ of company law) you are responsible for the preparation of the acccwnts in arLo￿nCe swth the requirements of the Companies Act 20061'lhe 2006 ACV). HaviNJ satisfied myselF that the accounts of the Company a￿ not required to be auditad undèr Part 16 of the 2006 Act and are eligible for indep9nd8nt examination, l ￿FK￿l in respect of my examination of your charivs acGounts as Garri& out under Section 145 of the Gharib"es Act 2011 (Yhe 2011 Arfl. In carying Qut my examination I have followed the Directs"ons given by the Charity CC￿MISsIOn under 5￿tIon 145151 Ib} of the 2011 Act. Indepondent examlnerfs staternent I have corn￿eted my examination. I confimi thal no have cLMne io my attention in c¥￿ne¢bOn with the examination giving me cause lo believe: aco)unling records ￿tre not kept in respect of the Company as requinl by Secticm 386 of the 2006 thg accounts do not aco)rd wth racords; or Ihe aG(K)unts do not ￿m[￿Y with the aGcouniing require￿nts of Secticffi 396 of th8 2006 Act other than any requirement that the accnunts give a Irue and fair v￿W whth is not a matter cons￿ered as Part of an independent examination.. or the accounts hav8 not been prepared in acusrdancÉ ￿1h lh8 melh)ds and principles of th8 Statemènt of Recommended PrdGtiGe ft)r a¢counts"ng and reporbThJ by charities 1gppli￿ble to charities preparin9 their a(xx)Ltnts in 8e(x>rdan￿ the Finanual Reporbng St8fKlard ap￿1(able in the UK and Republi of Ireland IFRS 10211. I have no concems and have wme armss no other matt8rs in r￿nnectiOn with the examination lo which attention should be drawn in this reFQrt in order to a proper U￿lerStandi[VJ of the a(tounts lo be reached. Marb"n Gary BA (Honsl, FCA McDade Roberts Ac£ountsnts Limrf(ed Chartered A¢¢ountsnts 316 6lackpoL4 Road Fulwood Preston Lan¢ashire PR2 3AE 7 January 2023 Page 4 ment of Flnanclal ActivFt*s thè Year Ended 31 Ma 2022 31.5.22 31.5.21 Total fund5 hJTr fvnds furK15 Notes INCOME AND ENDOYIMENTS FROM Donations and legacies 81 81 110 Charttable actlvltles Fees received Expenditure 132.029 132,029 121,334 Investsnent income Other incomè 12 6.162 Total 132.113 132.113 127,618 EXPENDITURE ON Raising funds 29 Charitable actlvities Expenditure 124.054 124.054 122,090 Total 124.C 124.054 122,119 NET INCOME 8.059 8.059 5,499 RECONCILIATION OF FUNDS Total funds brought forward 108.567 108,567 103,068 TOTAL FUNDS CARRIED FORWARD 116.626 116,626 108,567 Page S Bro 31.5.22 31.5.21 Unrestri¢aed RestriLled Total funds Total funds Notes FIXED ASSETS Tangible assets 4.330 4,330 5,910 CURRENT ASSETS Debtors Cash at bank an(J in harKI 670 115.815 670 115.815 1,754 104.548 116.485 116,485 106,302 CREDITORS ArTh)unts falling due within one year {4.1891 {4,1891 13,645) NEf CURRENT ASSETS 112.296 112,296 102,657 TOTAL ASSEfs LESS CURRENT LIABILITIES 118.626 116.626 108,567 NET AssErs 116,626 116.626 108,567 FUNDS Unr8slricte(l fvnds 116,626 108,567 TOTAL FUNDS 116,626 108,567 The chartsble company is entilled to exemption from audit under Sethrt 47T of tha Companigs Act 2006 for the year ended 31 May 2022. The members have [￿t r8qUtrÈd the o)mpany to obtain an audit of its finan(ial statements for the year ended 31 May 2022 In 8ccordanf% wSth Sadon 476 ofthe Companles Act2006. Tho tsustees acknowtgdge ther resp)nsibilrnes for lal ensuring that the charitablé eompany ￿pS aceounting re19 as a pandemic. The accounts have been prepared on a golng concem basis as ahhough th&re are Indlcators of ffinancial impact in rolalion to COVID-19 the truslee8 have tsken are oJnsider8d all n8C8ssary mea8ures lo protec* the bu31ness I￿rn thi5 to limrt any a(fv8rse Impath. The TnJsleo$ offtip818 th• eomp8ny ¢))ntinuing to tr8d8 fc* the forosgeable futyr• and gfg nKJnltorfng tho Situation. Incom• All incoma Is reeD3nised in the Statement of Flnancial Activitles once lh8 Charity has enlidemenl lo the fiJnds,11 is prob8ble that the inwme wdl be re¢eNed aThJ th6 affl￿nt (an be measurod reliaW. Foes r•ceivabl• are r￿niSed based on Invo￿ dat8s when chiklran attend the pre4chool and grants ￿ce1val￿6 are fO¢0gnlsed at the p)Int when the Fxtrschwl be￿rneS entlYe(I to thgm. Expendlturn Liabililias ar8 recogn18￿ •$ expandilure 88 socn as there b a legal or ty)nstrucUve obllgatk)n committin9 the chadty to Ihal expeThJitur¢, 11 ts Probable tr)ai a trar6fer of economlc benefits will required In 8etUem8nl and Ihe amunl of lh8 0blmJat￿n can be m88sured tslk?bly. Ew9nditU￿ 1$ accountsd for on an accruals basis arKI has been classffied under hèadings that aggregate all c08t related lo the category. Where costs canTh)t be dir8dy attdbuted to Pa￿"cular hoading5 they have teen allocated to actNrtk% on a ba￿S cons65tenl wrth the use of res￿rCeS. Tanglbk fixed a8uts Depre¢iath)n Is promded al annual rales In ordw lo wrtte off ea(* asset ov8r its estimated useful lire. Improvements to propety Equipment StrawJht line ¢)ver 7 Y￿15 20% w cost Taxatlon The charity is exempt from tsx ils charilable ath1t￿. Fund accounting Unrestricted funds (zn bg used in ac£ordanc8 Wth the charitable objectNe8 al the di8c¥etion of th trustees. Reslrfcted fun(fs can onty be used for parDeular restrtdÉd purposes within the objects of the charity. Rèstnctions anse when 8p8afied by the donor lx when furKls are rasttd for pthcular restrlcled PUfP0S85. Furthér eWanalh)n of the nature 8tKI purpJse of eath fiJrKI is NKluded in the Th)tes to the finan¢Jal ststgments. Preston Flnancial ACCOUNTING POUCIES- Continued P8nsion Costs and other Posi￿lIr¢mefft ben¢ffls The charitsble company operates a defi[￿d contribution pen5#Jn scheme. Contributions payable to the charitable company8 pènsion scheme are dwrg8d to tho Statèmont of Financial Activit￿$ in the period to whith they rthe. INVESTMENT INCOME 31.5.22 31.5.21 Deposit account interest 12 NET INCOMEI(EXPENDITUREI Not incomolloxpendrturo} is stated after chargkwlcrèdfangl.. 31.5.22 31.5.21 Depwotion. ¢)wngd assets 1,580 4.936 TRUSTEES, REMUNERATION AND BENEFrr8 There were no trustees, rgmuner8Uon or other t¢neflts for the year end8d 31st May 2022 or ts year énded 31st May 2021. Th8ré w8r& no truslo8$' •xpèns88 paid y88r 8nd8d 31 M8y 2022 nor for th8 year ended 31 May 2021. STAFF COSTS Th& average monthty number of èmtheos durfrwj the y8ar was as fdl¢JWS: 31.5.22 31.5.21 Child care staff No employ￿$ recaNed emdumènts in axe￿ of£60.¢xN). p￿e8 tothè Fina al Statements. continued for thè Yfjar End TANGIBLE FIXED ASSETS Equipm*rt Totals COST At 1 Juno 2021 and 31 May 2022 35,764 65,607 DEPRECIATION At 1 June 2021 Charg8 for year 24.022 1,491 35.675 89 59.697 1,580 At 31 May 2022 25,513 35.764 61.277 NEf BOOK VALUE At 31 May 2022 4,330 4.330 At 31 Mey2021 5.821 89 5.910 DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.5.22 31.5.21 Fees and Grants recewable Prepayments 61 1,006 670 1,754 CREDITORS: AMOUNTS FALUNG DUE WIThIN ONE YEAR 31.5.22 31.5.21 Trade updttors Social secunty ar¥J other taxes Other eredttors Pension A¢crued expenses I4￿) 1,342 1.392 398 1.829 411 2,fM)3 4,189 3,64S MOVEMENT IN FUNDS Net mverrEnt in fund5 At 31.5.22 At 1.6.21 Unr•strlet•d fundÈ Gèn8ral fvnd 108,567 6,059 116,626 TOTAL FUNDS 108,567 8,059 116,626 P￿9 to tht Flnanekl staLme￿ ntlnu for th¢ Year Ended 31 Ma 2022 MOVEMENT IN FUNDS- Net movement fvtKls, included in th8 above are as foll(ws'. IncomiThJ Fles0￿r exFEnded Movement in funds unr9￿rI¢t￿ funds Generdl fund 132,113 (124,054> 8,059 TOTAL FUNDS 132.113 1124,054) 8,059 Comparatives for movemenl in funds 91 Al 1.6.20 in funds 31.5.21 ilnrestricted fvnds General fund 103,068 5,499 108.567 TOTAL FUNDS 103,068 S,499 108,587 Comparative net nM)vement in fiJnds. induded in the atKJve are as fotlows: Resources move￿￿1 in fijnds Unrostricted lunds General fuThJ 127.618 {122.1191 5,499 TOTAL FUNDS 127,618 (122.1191 5,499 A current year 12 months and prior year 12 months Com￿"r￿ Kx)sthc¥) k% as follthys: Net N 1.6.20 n funds 31.5.22 Unr•stricted funds General fL5fKI 103.C68 13,558 116,626 TOTAL FUNDS 103.068 13,558 116,626 Page 10 Brn hton Pr¢4¢hool Pr•8ton otes t the Flnaneial Statemènts. Yèar E ntlnuèd MOVEMENT IN FUNDS- ¢ontinued A curr6￿1 year 12 M(￿thS wior year 12 months con*)ined net mvement in fijnds, induded in the above ar8 as follows". Incoming Reg)urc88 fvth)veth8nt in ftjnds Unro$trl¢tsd fund$ G&neral fund 259.731 {246.173} 13,558 TOTAL FUNDS 259.T31 (240,173) 13,558 10. RELATED PARTY DISCLOSURES There wefy no rglaled party transactions for th6 year endad 31 May 2022. Paga11 Preston Detsiled statem￿ of Financial Actlv forthèy 31.5.22 31.5.21 INCOME AND ENDOWMENTS Donatlons and legacles Donations 81 110 Investment income Deposvt account interest 12 Charitable activities Faès. grant and gjndry income 132,029 121.234 Other income other income 6,162 Totsl incoming resources 132.113 127,618 EXPENDITURE Charltablè aetlvltlès Wa9es and training Pensions Rent, rates and water Insur8ncè Light and heat Printing, postage, ststK)nery and teleph)ne Clèaning and sundries Repairs and renewals EduGation gcKxls Food and drink Computer u)sts Propety improvemerts Dep. EquiprTEnt Depreryati)n 103,782 z.os) 2,387 891 2,025 101,041 2,024 1,835 932 1.241 2,166 2,260 665 1,620 515 219 4,263 673 1,422 1.205 2,207 S25 1,491 89 121,495 11g.454 Support Go¥ts Governanc8 costs HMRC Inte￿1 Bank charges Accountsncy 76 2.560 2,473 2,559 2,665 Total rasourcès 8xpefKled 124.054 122.119 Net income 8,059 5,499 This pag8 d￿$ not fonn part of the stattrtryy fironcaal slatom￿S PèJ& 12