REGISTERED COMPANY NUMBER: 04743797 (England and Wal051 REGISTERED CHARITY NUMBER: 1100452 B•ptho Twst•os and UnaudJ1nanCoal Stasemon for YJ4r ELgL31 May_2024 fs•r hton Prn4ch ol Brou Preston) MeDado Roberts Accountants Linited Chartered Accountants 316 Blackpool Road FulwocMI Preston Laneashir PR2 3PE
Brou Mon PrtrsCh¢Jol Contents pfts Financial Statem•nts for the Yoar Ended 31 Ma Pa9 R•port of th• T$t••5 1 to 3 Indop•ndent Ex•rnin•rfs R•wt Statgm•nt of Flnancl•l Activltles 8tatemont of Finan¢lal Posltlon Not•8 to th• Flnanclal Ststements 7 to 10
Brou hton Pre4choolLPre5ton LR_egist•rgd n ber. 04743797 Re ort of the Trust for the Year Ended 31 Ma 2024 The twslees who are also direclors of the charity for the purposes of the Companies Aca 2006. present Ihoir report with the financial SleentS of Ihe (*anty for the year ended 31 May 2024. The twstees have adopted the provisions of Accounting and Report]'ng by Charilies.. Slalement of Recommended Practice appliGable lo chari118s prepanng their accounts in ac(xJrdance wtth thè Fin2noal Rowting Standard applicable In the UK gnd Ropublic of Irdand {FRS 102} (effectlve 1 January 20191. OBJECTIVES AND ACTWMES ObJèctlv•s and alms The main objective is lo prowde a happy. secure and safe environm8nl where leaming is carried out through play for 2-5 year olds. To achieve th58 oblective. leaming is canied oul through play in a nurturing ènvironmènt provid¢d by knOedgeabI6 practitioners. The practitic#)èrs carry out activiJèg in arèès of continuous provlslon both inside and oulslde. In setting the objective8, we. thè trustoes havè gN6n regard to the Chaty Commission's g8neral guidanee on public benefit. advancing educab.on and fee charging. As Brou9hlon Preryschool IPre$lon) is a fee charging chartty arKI to •nsur• ils aims and objectiv& compty wSlh the Charity Cornmlsslon's guidance on public benefit. people from lower Income brackets Can aptyy lo Lancashire County Council for placements under the vou¢hei sckneme. ACHIEVEMENT AND PERFORMANCE Broughlon Pre-school conlinu8s lo offèr a high standard of care and educatlon for 2-5 yèar oid$ with high quality leadefshlp and profossional and dedicated staff. This. Ong wilh the Oulslanding judgem8nl from Ofsled has contributed to thè setting being at or near capacty IhroLJghout th• year. FINANCIAL REVIEW The selling has been w01ng n@ar lo eapauty for mo81 of the year. Aprfl 2024 saw the extension of the Gov8mment vouch•r scheme lo 2 year olds end 8 Small Increase in the rate, the Impact of which will only ba seen in the following year. Otherwise fee Income ha3 remained lairty level. Wages and Iraining co$ls remain the main expenses though we hop8 to See these ease followlng the small uplift In the staff to child ratio from Septombor 2023. The charity regularty reviews Stsff remun8ralion lo ensure that key staff are retained. Olhgr expendrturo h88 been managed as gffldeniiy as Iha laadorship taam can do whilst maintainlng the experience for the children attending. Details of the charity's incoming resources and resources expended for the year can bo seen on page 5 of th8 accounts. In summary, the charity generated incoming resources of £135,772 to help fund resources expended of £143,974. The previous financial ye8r saw a generous donation 01 £10.Cw)O which has been used in this year lo update and replace much of the outdoor play aTea which w88 looking very tired. The Tru$lees have reviewed dosing reseryes and are satisfied that there ar8 sufficient to covgr any unforeseen liablllties that could anse. We aKvays consider that Iherg coukd be short fatls of incA)me (Y increases in expendllure of unèxpect8d events resulting in impaGts on our funds. Also, werè the Charity lo cease operations then the ¢osts of redundancy and winding up would havè to be proMd•d. FUTURE PLANS It is hoped that the impact of the exlension of free child care lo Iho younger ages and the relaxation of the staff lo child r8ti0 will have a positive effect on revenue$ in thè futurg. The L9ad Practitioner and staff continue lo upgrade Iheir skills and 9xperb.se bul th e38enlial training only. This will matnly be provided by Lancashire C(MJnty Counol. Staff wll also spend lime researching topics that are f818vant to the sefflor.
ou 74379 Rè rt of the Trustees orthe Year Ended 31 ma2024 STRUCTURE, GOVERNANCE AND MANAGEMEpir Governing document The charity is govemed by its Articles and Memorandum of Assoaation. The charity is a Company Limiled by (knaranléè and do&$ not have a Jhore capltsi. The company was in¢orporated on 24 April 2003. The Ilability of the members is limitod. Every member of the company unitgrtakes to r))ntribule to the assols of thè company il il is wound up whilst a member or within one year after ceasing lo b8 a mèmbèr, such amoijnls as may be required not exceeding one pound. The Company was registered wilh the Chaty Commission on 3 Novomber 2003. Rècrultmont and •ppolntm•nt of n•w tru¥t••s Truslees are recTuite(l and appointed on a volunteer basis from parents of children attending the prMchool. Organl$atlonal slru¢turn The charity's Iruslees are responsibl8 for all aspects of the charivs activities in accordance wllh the Memorandum and Articles of Association. The trustees at the date of approval of this report are listed ijn pagg 2. REFERENCE AND ADMINISTRATIVE DETAIL8 Rogl•tored Company number 04743797 (England and Wales) Réglsterod Charlty numb•r 1100452 Roglsterod offle• The Pavilion, King George Vl Playing Fleld Broughlon Preston Lanc8 PR3 SJA Trustees Mr R Latham Trustee Mr J D Carroll Trustee Iresigned 111012023) M5 S L Mayor Trustee {resigned 1110120231 Ms A J Berry Student Support Administrator lappointgd 111012023) Ms N J Saslham EngSn8er lappointed 1110120231 Mr B Easlham Systems Administrator {apwinlad 111012023) J Matthews lappoinl8(11110120231 A Moorè (appointed 1110120231 (resigned 61612024) C J Moul lappointed 1110120231 Indep•ndent Examiner Martin Garry, BA IHonsl FCA McDade Roberts Accountants Limited Chartered Accountants 316 Blackpool Road Fulwood Preston Lancashire PR2 3AE Approved by order of the board of frustees on 21 February 2025 and signed on its behaw by..
rou hton Prmchool Preston isted numbgr.. 0474379 Report_of the TnJsle•s for thé Y•ar Ended 31 Ma 2024 Mr R Latham - Trusiee
nde ndèrt Examl_n•rfs litt0 the Truste•$ of Brou hton Prech Preston Ind•pond•nt examlnerfs report to the trustees of Broughton Pre-school {Prestonl {%he Company'l I report to the charity trustees on my examinats.on of the accounts of the Company for the year ended 31 May 2024. Responsibilitles and basls of report As the charity's Iruslees of the Company land also its direclors for the wrwses of company lawl you are responsible for the pr@p2rati of tho ac¢ount8 in acwdance 1th the requirements rf the Companies Act 20061'lhe 2006 ACVI Having sats'sfied myself Ihat th6 accounts of th? Company ore not required to be audited under Part 16 of thè 2006 Act and are eligible for independent examination. I report in respecl of my examinatlon of your charills accounts as carried out under Section 145 of the Charities 2011 I'lhe 2011 Acfl. In carrying out my examinatlon I have followed the Directions given by the Charty Cornmission undar Sèction 14515} Ibl of th 2011 Acl. Ind•p•ndont gxamln•rf8 •l•t•ment I have Mpleted my examlnation. I confiTh that no matters hav& comè lo my attenlon In eonnacthjn with the exarnlnatson giving me cause io believ&.. aceounling records were not kept ) reSF*Ct of th8 Company ag required by Section 386 of the 2006 Acl., or th8 accounts do not accord those records: or the accounts do not Gomply with the accounting requ1mentS of Section 396 of the 2006 Act other than any requirement Ihal Ihe accounts gwè a trt and fair view which Is not a matter considered as part of an independent èxamination., or the acu)unls have not been prepared in accordance with the methods and principb8 of the Statement of Recommended Praclice for accounting and reporting by charities 18pplicable lo charities preparing their accounts in accordan¢8 vth the Financial Reporting Stsndard appllcable In the UK and Republic of Irgland IFRS 102)}. I havo no ¢ontems and havè come aeross no other matters in connection I1h thg examination lo whlch attention should bè drawn In this report in ordor to enable a pPer understanding of th8 accounts lo be reaehed. Martin Gary, BA (Hon8) FCA McDade Roberts Accountants Limtted Chartered A¢¢ountanls 316 Blackpool Road FuKYood Preston Lancashire PR2 3AE 21 Fobruary 2025
r•4¢hool Preston Statement of Financial Actrvitks for the Year_Ended 31 Ma 2024 31.5.24 Unrestricted fvnd 31.5.23 R8$trictad (und6 Tolal lunds Total fun¢J8 INCOME AND ENDOWMENTS FROM Donations and legacies Charltable actlvltles F88s recaived Notes 10,798 133.947 133.947 132,543 Investment InGome 981 163 Tatal 135.772 135.772 143.504 EXPENDITURE ON Charltsblo actlvltles Expen¢Jilurè 143.974 143,974 130,044 NET INCOMEIIEXPENOITURE) 18.202) 18,2021 13,460 REGONGILIATION OF FUNDS Total funds brought forward 130,086 130,086 116.626 TOTAL FUNDS CARRIED FORWARD 121.884 121,884 130,088 The notes form part of these financial statèments
Brou Preston) IReil$tered number: 04743797 Slat•_rn?nt of FInancl Position 2024 31.5.24 Tolal fijnds Unre$trithd fiJnd 31.5.23 Totsl lunds Rgstricted frJnd8 FIXED ASSETS Tangible assets Notes 5,025 5,925 2,839 CURRENT ASSETS Debtors Cash al bank and In h8nd 116,551 1,684 116,551 2,179 129,226 118,235 118.235 131,405 CREDITORS Amounts falling due withln one year 12.276) 12,2761 14,1581 NET CURRENT ASSETS 115.959 115.959 127,247 TOTAL ASSETS LE88 CURRENT LIABILITIES 121.884 121,884 130,086 NET ASSETS 121,884 121,884 130,086 FUNDS Unreslricled lunds 121,884 130,086 TOTAL FUNDS 121,884 130,086 The charitable company is entiued to exempllon from audit urKler Section 477 of the Compan$ Act 2006 for the year onded 31 May 2024. The members have not requirod th• company tQ +)btain an audit of Its financlal $teMentS lor the year endèd 31 May 2024 In gc¢ordanc8 8eclion 47e of ts Companies Act 2006. The trustees acknowledge their responsibilrfies for (al ensuring that the charitable company keeps accounting records that wmply with Sedions 386 and 387 of the Companies Act 2006 and Ib) preparing financial statements which glve a true and fair view of tt)8 sts18 of affairs of the charitable company as al the end of eath financial year and of its surplus or deficit for each financial year in aGcordance with the requirements ol SeclK)ns 3g4 and 395 and which otherwise comply with the reouiremenls of the Companies Act 2006 relatwy to finandal statements. so far as applicable lo the tharitsble company. These finanaal slalemenls have béen ared in aceordaneè vAlh th& orow•ions applieÈblqD to ornpanies suiJj8ci io Ing smaii comp8nies rÈgime. The financial statements were approved by the Board of Trustees and authorfsed for issue on 21 February 2025 and were signed on its behaK by.. Mr ft La(harn - Trustee The notes fomi part ofthese finara81 ststents
BrOU htoft Pr•4ch¢l {PrestoJ NotQ8 to the Finan¢ial SlatwL fo_r the Year Ended 31 May 2024 ACCOUNTING POLICIES Basis of preparlng thè financial statements Tha financial slalements of the tharitable company. which is a publ benefit entity under FRS 102, have been prepared in actordance wlh tho Ch2rilièg goRP IFR2 1021 'A¢countlng and Reporting by Charities.. Statement of Recommended Praciice appllcabla to charitie¥ preparing theii accounts In accordance with the Financial R9POrtJ"ng Standard applKable in the UK and Republic of Ireland IFRS 102) (effèctive 1 January 2019}'. Finandal Reporbng Slandard 102 'The Financial Reportino Stanclard opplicable in the UK and Republic of Ireland, and the Companles Act 2006. Tha financial statements have been prepared under the his1cCal ¢ost cmvention. Incorne l incomè is recognised in the Statement of Financial Aclivilies once Ihe charity has entitlement lo the funds.11 Is probable that the income will be r6ceNed and the amount can be measurèd reliably. F88s receivable are rewnis•d based on involce dalos when thildren attend the Pre-school and grants re¢èiv8bl8 reeognised at lh8 polnt when the prSChoOl be¢om8S 8ntild lo Ihem. Expendlture Liabilities are recognised as expendituro a$ s¢)on as there is a legal or Conslnjcte obligation committsng the charity to Ih8t expendiiure, il is probable thal a transler of economic benefits will be required in selllemenl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an arualS basis and has been dassified under headings that aggregate all cost related lo the category. Where t))sts cannot be direcuy altn"buled lo particular headings they have been allocated lo acttv¢tses on a ba8 ctsnsistent vthh the use of resour¢es. Tanglble Ilx•d a•Mts Depreciallon is provided al tho following annual ral•s in othr to wrfte off each as$ot over ils e6Umaled useful Ilfe. Improvement$ to property Equipment Straight Ilne over 7 years 20Y• on cost Taxatlon The chaty Is exempl from corporation lax on rts charitable actiwtiOS. Fund ac¢ounting Unrestricted funds can b8 usèd in aeeorllance wth the tharitsbl8 obj&ctwes al th8 discretion of the trustees. Reslrlcted funds can only bg used for particular r•strict•d purposes within the objects of the charity. Roslriclions aris6 when specrfied by the donor or when fvnds are ralsed for partlcular restrfcled purposes. Further explanation of the nature and wrposè of •a¢h fund i8 included in the note3 to the financial stslemenls. Pen¥lon GQSts ano othor po$t4ellr•m•nt bon•fit8 The charitable company operates a definod contribution pension scheme. Conlribuuons payable lo the charitable company's pension scheme are chargod to the Ststement of Finan¢k71 Actiwlies in the perioo to which they relate.
BrOU htoti Pre WLPr•ston to Ihe Financial Stats_ments- ¢orrtinued for the Year Ended 31 Ma 2024 INVESTMENT INCOME 31.5.24 31.5.23 Deposit account inl8test 981 163 NET INCOMEIIEXPENDrruRE) Net incom8llexpendilure) is stated after chargingl(credttingl.' 31.5.24 31.5.23 Depreciation - ¢)wned assets 2.545 1.491 TrUSTEES' REMUNERATION AND BENEFITS Th6ro wer8 no truslees, remuneration or other beneflts for the year ended 31st May 2024 or the yegr ended 31$1 May 2023. Tru$teO8' •xp•ns•s Ther& wer6 no tru$lee8' oxpenses paid for the year eTrJed 31 May 2024 nor for th8 year ended 31 May 2023. STAFF COSTS Tha average monthly number of employees during the yèar was as foll¢)WS.' Child car• $laff 31.5.24 31.5.23 No employees rec6iv8d emoluments in excess of £60,000. TANGIBLE FIXED ASSETS ImpTov8m&nls lo Equipment Totals C08T At 1 June 2023 Additions 29,843 35,764 5,631 65,607 5,631 Al 31 May 2024 29.843 41.395 71.238 DEPRECIATION At 1 June 2023 Charge for year 27,004 1,419 35,764 1,126 62,768 2,545 At 31 May 2024 28.423 36.890 65,313 NET BOOK VALUE At 31 May 2024 1.420 4,505 5.925 At 31 May 2023 2.839 2,839
Brou hton Pr+sch<)ol Preston Noteslo th• Financial Stat•rn•nts- eontlnued for th• Year End•d 31 May 21124 DEBTQRS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.24 31.5.23 Fees and Grants rA1¥able Prepayments 1,445 239 1,228 951 2,179 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.5.24 31.5.23 Trade Creditors Social security and other taxes Pansion Accrued expenses 330 14221 468 1,900 862 974 426 1,896 2.276 4,158 MOVEMENT IN FUNDS movgmenl In fvnds At 31.5.24 At 1.8.23 Unr•$trl¢t•d fi•nd• Gener81 fund 130,086 {8,202} 121,884 TOTAL FUND8 130,086 {8.202) 121,884 Net movement In funds, Induded in the above are as lolh)ws'. InmIng R&source$ fjxpendad Movement in funds Unr•strlct•d funds Gèneral lund 135.772 (143.974) (8,2021 TOTAL FUNDS 135.772 1143.974) 18,2021 Comparntlvej for movement In lunds Nel movemant in fund3 At 31.5.23 At 1.8.22 Unrestrl¢ted funds General fund 116,626 13.460 130,086 TOTAL FUNDS 116.626 13.460 130,086
BroU hton Pre*chool Notgs_to the Financial Statements- continu•d MOVEMENT IN FUNDS - Gontlnued ComparatNe nel movemènt in furtds, included in the ave are as folkyws: IncornirpJ resources fte50urc expeThJed Movement in funds Unre8trfcted funds Ggn•rol fvnd 143.504 (130.044) 13.460 TOTAL FUNDS 143,504 (130.044} 13.460 A OUent year 12 months and prior y•ar 12 ffK)nth8 comblned posiUon Is as follows: Not tYK)vem&nt in funds Al 31.5.24 Al 1.6.22 Unr•Jtrl¢ted fund• General fund 116,628 5,258 121.884 TOTAL FUNDS 116,626 5,258 121.884 A culnI year 12 months and prior yoor 12 months combined net movemenl In fvnds, induded in tho 8bove are as follows.. Incoming resources Resourcgs expeThJ9d Movement In fund8 Unre8trict•d funds General lund 279.276 1274,0181 5,258 TOTAL FUNDS 279.276 1274,0181 5,258 10. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 May 2024.