REGISTERED COMPANY NUMBER: 04743797 (England and Wal051
REGISTERED CHARITY NUMBER: 1100452
B•ptho Twst•os and
UnaudJ￿1nanCoal 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 S￿le￿entS 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 knO￿edgeabI6 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 Cha￿ty
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 w0￿1ng 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 ma￿2024
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
iste￿d numbgr.. 0474379
Report_of the TnJsle•s
for thé Y•ar Ended 31 Ma 2024
Mr R Latham - Trusiee

nde
ndèrt Examl_n•rfs lit￿￿t0 the Truste•$ of
Brou
hton Pre*ch
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 requ1￿mentS 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 v￿th 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 I￿1h thg examination lo whlch
attention should bè drawn In this report in ordor to enable a p￿Per 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$tered number: 04743797
Slat•_rn?nt of FInanc￿l Position
2024
31.5.24
Tolal
fijnds
Unre$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 finar￿a81 ststen￿ts

BrO￿U htoft Pr•4ch¢￿l {PrestoJ
NotQ8 to the Finan¢ial Slatw￿L
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 his1c￿Cal ¢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 pr￿SChoOl be¢om8S 8ntil￿d lo Ihem.
Expendlture
Liabilities are recognised as expendituro a$ s¢)on as there is a legal or Conslnjct￿e 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 a￿rualS 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 ba￿8 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 cha￿ty 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.

BrO￿U htoti Pr￿e 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•$trl¢t•d fi•nd•
Gener81 fund
130,086
{8,202}
121,884
TOTAL FUND8
130,086
{8.202)
121,884
Net movement In funds, Induded in the above are as lolh)ws'.
In￿mIng
R&source$
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

Br￿oU hton Pre*chool
Notgs_to the Financial Statements- continu•d
MOVEMENT IN FUNDS - Gontlnued
ComparatNe nel movemènt in furtds, included in the a￿ve 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 OU￿ent 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 cul￿nI 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.