Crynpjny reglstiatlon number.04743797 Charftyreg15trotlon nymber I l(Ql52 Broughton Pre-school (Preston) IA company firnlted ty gUarteI Annual ReF4)rt FirwKial Staterf*nts for the Ye8r Ended31 May2025 McDade Roberts Account•nts Ltd 316Blackpwl PAJad Pteston Lwthtre PR2 3AE
Broughton Prtr5d01 (Preston) Cont•nts leontinuedl Reference AdmlAislrntfvt Details Trustee< Report 2toS kndeFendentExamlMls Rely 6tt17 ststÈmtntof Flrwck41A(trA 8t09 Stai•rnentof HnarKil Pos1ts)n io Noies wihe FlnarKlal St•tsment5 111017
8nMghlon Prh0o1 (Preston) R•fer•nce and Administratlve Detalts Ms N J Eastham MsAJ8erry Mr 8 Easlh Mr R Latham C J hloul •tary MIRLatm Ch•rttyRtylsir•tloh Nurnlxv 1 100452 Compw R•gtstr•tioTh Numb•r 04743797 R•glst•r•d Ollk• Klng G•orge Vl Playin9 Fteld 8rw9thon Preston PR3 5JA McDade RobensAfcountants Ltd 316 Bla¢*¥1 Rd POn Lancaslthe PR2 3AE Pago 1
Broughton Ph0o1 IPr•¥ton} Truslees, Report The twystèe4 wtsj are director5 loi the purK)ses cl corrymny law, wesent thè aTrAU repNt tQ9ether wlth the natkyal ststements of the ch•rftabltconw)ny for theyear ended 31 May2025. ObJ•cil¥•s •nd•afvlths ob1KtsdOIrns The maln otyectho E5 to provkle a happy. Secure and sale enronment where learniry Is out thr¢)u9h playfoT 2-5 yur old To achleve thls ¢biertrf learnlng h carrfed out tlwough lay o nurturkng ertrvtyonment wovlded by knowledgeable practhloners. The pnttitloneis cairy out arte5 In of conilnuous pyovlsion both Inskle and QLrt51de. In setrlw the obJea+¥e% we. the Inthes have 9lwn re9wd to the Chjrlty CommissOon'$ general gukJan(e on publk benefii. advancln9 educion and feedwfgiThJ. As Brou9hton Prtrsthool IPws¢onl Is • fee th•rgtrwJ thwty and toensuTe hs alm% and objecuve conpty wlth the Cfrolity Commissiw's 9uldance on pU1C benefiL people from lower income brackets apply to iancashlre County Councl forplacements wKler the¥oucherstheme. To enhance the development educatlon of chll¢ken yrmathi statsrtory sthool a94 in lir the alm5 an(1 (*)iecthe5 of the pltrxhool leamlng all1Ce. The triisiees confirm that they have complted th the Fequiremenr5 of section 17 01 the ChMitlES Aci 2011 to ha¥e du¢ regard tothe publlc benefit gubdance pubuslted bythe Charltycomns$)n for England and Wales. 8roughion Pre-school ¢tinUeS to offer a very hlgh srandaFd of caTe arKI eduuth)n for 2-5 year olds wlth hl quality leadEfship and professlonal Jnd dedlcated staff. ThE Setting CUWTently beneffts from an ¢knstandln9 d9ement fr(Kn Otsted whKti contrlbutes io the settin9 belng 4 sought after facllhy foi 2-5 year olds. We Jwe antldpatln9 a newofsted in5pe(tion wkhln the Trentre month Pa9e 2
Broughton Prtrsthool (Preston) Trurt•es' Report {(ontlnu•dl FIwbrllf•YI From September the settiswj was • Itttle less full than usual as we walt•d fof ihat cthort to tum 2. As the Jwr prthjressed and the chlldren got to ihelr second blrthday% the 5ettlng flled up and w•s new to cawcrty for thè remalning part of theyear. Desplte the exten5i0n of the Govemment Scheme to 2 year dds th• fee IKtyne fow the or hsn Increased •5 antitipattd and wk Trs belng done to ensure that the sthTrJ works at near t4pKity tt> ensure sufficitntfvnd5 are [eNed to the7hats"lityofthe serrin9. Wa9e5 and trnlnlng costs remaln the maln expenses. Part of the was inyacted by matornlty ave with gencycover broughi in to ensure ade9Uate managementwas In place. WhlFe theagency covef Cost a preMM over the usual managernenl costs the tharity ionsideied it was e$5entlalto mlknain the SM rwsnln9 ofthe Staff remunvalion15 revie le9arty1VenWre ¢hekry 5r4Fare ret• Other exFendrturè has btn managed as efficiendy as th team can do whI5t the experience for thpthddren •ttendlng. Deialls of the thadty's Incomlno ftsources and reUrceS expeth lor the Or can be Se p•9e 8 of the accourtrts. kn sunThry the thty genefated irxominy resourtes of £722,78T to help fund resources exFended of £15384. The Twsrees hm revitived clgslrwJ reseryes aNI are SaSfied that there ar• SLrfficlent to cover any unforeseen Ilabllliies that could arise. However ch•nges netd to be made to •1gJre defKits suth as this art not incyed agal Trustee5 a5way5 consider that ihere could b short falls of Income or Incr•ases In expendfjtwe or unexperted events resultin9 in Imp3rts M the fvnds. Also. wern the thirty to ase operatlons then the costs of re<lundancy and nthj up would hab to be Proded. Pl4M fwfvtyr• p•rfds Is hoped that the impact of the exrenshm of free chlld care to the y•urwer agts Ind the relax•tkn olthe st•ff to thld rotrowlll h•ve a Positlve tff•rt on revenues In thefviuie. The Lead Prartltlorr aThl Staff continue to upgrade ttlr slllls and expertlse but wlth •ssentlal iialnkng onty. Thls WI11 malnty be provlded by Lanca5hlre County Council. Staff 1[ a0 spend tlmE res•awthing tWC5 that art Tn1 Ind offio The tiust•es ard officers s*ngdU1ln9 tt)e y•xl since theareTh4 weR •$follth.
Broughton Pre4¢hool IPr•ston) Trusts•s' R•port l¢Mtlnu•d) TTU5tee5'. Ms NJ Eastham MsAJ8erry J Matthews 19hu9USE 20251 Mr B Eastham MrR Latham (Jmoul Mr R Latham The thaftyls 9oveined by ItsArtlde5 and Memorafxlum ofA550daiknL The ctrorlty Is a Compary Llmlted by Guèrnniee and does not have ? Sha vpttJl. The company was incNporated on 24AJxd 2W3. The Ilabillty of the methr5 15 Ilmited. Every membei ofthe company undertake$ to contrflxfte iothe assets of the torTyany If li 15 %ld up wt¥ls1 a ftwnber or thIn one after ceaslrw to be a meTrknr. suth amounts as may be tequiied ngtexceedlng one pound. The corrpanywas reg15tér•d with thecharbty Commi5th1n on 3 Nobynber 2fAI3. TTrstee5 are r•(wltedand awlnred on a %wlUnteerw5fr parentsofcNldren itt•ndln9 thewwchool. The charity's tru#ee5 are responslble for 1 of the charftys actlthles kn KC¢>lda the MernorarKlum and ArtKlesof A[atIO The trusteesai the dateof approval of thls Tet#xt •Te Ilsted oTrpagE 3. St•tannttrust•tt. v•sponb The twstees (who ate also the directors of 8roughton prSchOol (Preston) forthe puposts of ¢gryxny lawl are responsknfe fow pieyrin9 Ihe Itusiees, report and ihe financlal x)tements On accordance applicab law and United KirrfJdom AountIn9 Siandards IUThited Kingdom Generally Accewed Acco¢+n9 Pr•ctK•l. includlng FAS 102 Tr Flnanclal Rel19 Stsndord a&Wk4ble In the Re&xlJlk oflrelarbd Comparry law requiies the trustees to Ppare fthaniL31 statement5 for each firtorKkryl year. Under compary low the trustees must not 4PPTove the flnanclal 5t•tements unless they art saii5fied that thej 9lvt a true and fatr vlew of the stste of affaits of chthtat4e company and of the bKomln9 resources and appllcatlon of rwurce lncluth.ng Its krne xpenditur¢ of the tharltabje company for thai wiod. In prepaFlrv4 ihese mnti stdlemeni%the trustees InqUIred to: Page 4
Broughton Prwchool (PreMon) Tiust••s' R•port (oxrtlnu•dl seled suttable •ttoundn9 bxJlirie5 and aFytythem conslstentlyj obsemthemrfhods arxl wknKry)1¢3 In th¢Charlrw SORP. Jud9erMnts and tMateS th•tart rewjnableand prudenL' state wheiher appllcabte accountlThJ Standards, rornp¥tsing FRS 102 have been loNryed to any marevial departure5 discbs and explalned In thefiMrKlal 5tatement¥and prepare the financial ststemms en the golrii concem ba5 tt is kwFVfOPrtaie w pr•sume that thE th&FrtatrAè conyrywll £onth In Jne$S. The tru#ee5 are re5ponslbie lor keeplng woper actnIhI9 reco5 thot can dlsckne Mlth Ma50nak4e a(<uracy at any tirn the finaFKial wltion of the chayltabbè comp¥ny and emblo them to ensui that thè finandil 5tatemefflS compty wth the Companles Aa 2006. They I also resp51¢ for 50feguarthg ihe èssets ofthe thartIae compw and herfe fortsry reasonable ep5 for the preveniton and detecuon oflraud and other kregularltl•5. The twsre•s are wslble lor ihe ma5nt¢nantg and Integrfty of the COiPOAle and flnarKTr•l Infom)adon Induded on the chawitable cornpanl5 website. LegislatKpn goYeYrknJ the W(11)n and d15semlnaiion ol financial ststements may dthr from IegèJa0Jn herJurIsdid1ons. ThèanNMI w was apWed bythetrustee50frhe thirltym 17Febwary 2026Jrxl slgned on Its behalfty. hlr f¢ Laiham Company secretsryand tnsiee Pag¢ S
Broughton PrM¢hool (Pr•s¢onl Indepmdent Examln•r's R•port to th•trustees of BroughtoD Prtrsthool IPr•stonl Ilh• Company) I report to the thèrfty trusrees on my ex•rnlnallon of 4ccounts ofthe Cmyany for the year ended 31 May 202S. R¥pfjnslbllFthindb•tholv•p•rt As the thart1$ trustees of the Company tsTvJ also Its for the pury>)ses of ctynpany law) you afe re5Fsle for the preparallon of th• in Kcordance wlth the w•qvkements dth• Companles Act 2¢)JS ltshè 2006 Acd. Hovong sadsfted myself that thE ttcouftts ofthe Company ire not reqred to be alIted thjer Part 16 of the 216 kt and are ellgible for hdependert examinaiion, I12port in iespert of my e¥amknatth of dritys Kcounis as (aukd out under 145 of the ChaAtle5 Acl 2011 (the 201 t Arfl. In canylng out my I have fdlowed the c4rett10 9lven byihe Charity Commlssion undersedion 145(Sllblofthe 2011 I have compe my exarnlnation. I confirn thai no martefs hove rome to my theDtlon ID mnmcflon tArfth the eXnatIOn glvlng me causeto bellew. l. accounung r•£ort5 were not kept In resped of Brou9hton Pre4chod IPrestonl as lry 5eCtkn 3efj ofthe 2txA,01 2. the Kcounts do Thit accordwtth thtyse rytNd4' or 3. rhe )ccounts do not c¢)ryty f*Mh the Kcountirg requlrements of sertion 390 of the 2Cty)6 Aa other than any requlremwt that the attounts gwè a true and fairy vthkh 15 not a m•tter conslthred as part olJn Independeni examlnatlon., or the account5 have not been prepared In a¢Cord¢t th the m0d5 and prlrtwes ofthe 5taierneni of Recomrrnndtd Prèaice lor a¢cwntin9 ar repNlhig by Charle$ lapplkable to charhtes weparlng thtlr accounts in •CCoalKe wlth the Flnanclal Reportlry Siandard appllcable 6n the VKand R8wbllc of twEland IFRS 10211. I have no concem5 and have come across no other matter$ In connethon w¢th the exanlnatltsn to whlch attentlon shoukl be dr3V4D in ihls report In order to enable a woper undeistandin9 of the K(wnts to be reached. Manin G , 8A (Hon51 FCA ICAEW. ForMcD•de Roberts Accountsnts Ltd 316 Bla(kpool Iload Preston Lancashjre PR2 3AE P•)e 6
Broughton Prépsthool (Preston Indep•ndent Examlnerfs Repgrt to the trust¢es of Broughton PrtrKIM>ol (Preston) (*he Company) Icontlnuedl 17 February 2026 Page 7
Broughton Prtrsthool IPMstonl Statement of Fln•nclal Activitles for the Y•ar Ended 31 May 2025 (UdIng Ineom• •nd Expenditur•Ac¢ount and Ststem•nt of Total R•cognls•d Gains and Losses) l1nrn1rkt RvlFkt•d T•t•l 2025 In¢orn••nd Endowm•nts from: Donatlons and lègacles Charltable act1v1t5 Investrnènt Inco 645 119256 133 1492 119.2S6 IW3 Total Income 120.934 IA47 121781 char1tableactlI4e5 115123n 1153,0841 Total exptnd#we 11512371 11A47) 1153M41 éxpendlture Nd movement in lunds 13Q?031 (303031 Jo31 1¥3031 RtIll•tIOn Totsl bjnds brought fo1 Totaltunds cat7led forwavd 121 12 91581 91581 Tot•1 2024 Unrestrlttsd Donations and le9Jaes 133,947 133,947 Investment Total irKomt 135.773 135.773 E¥peftdftur••: 1143,9751 {143,9751 Tonl expndittrre Nei expenditure Net movemtffl In funds 1143,97 IT43.975) 183021 18201 (8J021 182021 R•Eon¢lll•ilon of fvnds Total fund5 broufvfowrd Totaifvnds carrted fOard 130W6 130.086 12 121%84 121/ The Mteson pages I I ro 17fornkn part (rftlwe flmnrlal stètemÈnl& Pa9t 8
Broughtwi Prfr$dI IPrestoTr)
ststèment of Flnancljl Artfvftles for th• Ye•r End 31 May2025 Icontinu•dl
Iln<ludlng Incom• and Expendlture Account •nd St•t•m•rt of Total Re
Broughton prth0o1 (Pr•stonl {Roglthtlon numbw: 047437971 St•temont of Fin4nclal Poslilon as ot 31 h1y 2025 2025 Tanglllea¥ets 3379 5925 Debto Cash •tlwth In h•NI 1,724 90A74 1104 116,552 10 92298 11856 14J)961 (16971 8&202 IIX959 Il•tasMIS 91581 121 nd1ofth•drltr. Vbv•strlttsdlnromtfutrMIJ UnstrtèdfvndS 91581 121 T•t•lfvnds 12 121 For the flnarKlal year endw 31 M)y2025 the dwrKy was entitled io exemptknn from aud urwJersectkni4n the Companles Art 2006 relatlng to small companlè5. DIt05. re5p0nslbilits". The members have not the ch•rfty to obtsln an audk ol Its aounts for the year In questlon In accordance wlth settion47&'and The dlrector5 acknowle&Je thelr responslb¥llts lorcomptylw the fwdrements of the Acr vAth respe to accountlrKJ fecoTds atvj the PpaNion ofKcount& financial srntements on poge$ 8 10 17 were appwed by the Iwu5tee& and •uthorbged for issue M 17 February 2026 and s1gMd on their behaEfby. MrR latham Compary 5eCMtary and tmstoe The notes On Pages I I to 171om7an Inie9ral wt of these flnamal statements. Page10
Broughton Prfrschool Ipreslon) Notes tothe Finjndal Statementsfor the Year End•d 31 May 2025 I Ch•rMy •tstus The charfty 15 limited by guarantee. incorp(vated In. ond consequerrtty does npt have share cap. Each of the Iiusiees is liable to cont1¢ an arnot rot eKted £1 towa¥d5 the assèts of the charity In the event of Ilquldation. Theaddwsoflts reginewl the 1% The Pavluw. Kng George Vl Playlng Fleld Broughlon Preston Lancs PR3 SJA These flnan(ial S¢eMentsWere aull15ed fw bsue bythetiuweson 17 Febiuary 2026. snmIry0f il•nHl¢•nt •ccountlng p•lkhJ and k•y •ffounlln9•Mlm• The prlnclpal accountin9 policie5 applied In th¢ Fxepafatlon of these ftnandal atementS I set out below. These porK5 have ten c¢istenIty8pP1lédtO all the ye5 presentèd. unle55 oiherwisè stated. The fthanckal statennis have been pvepared in ac(ordance wrth Accouniing and ReportiNJ by Charitlts.. 5talemerkt of Recomrnended Practice laprAlcable lo ch¥Trtits prepariThJ thelr accounts In arcordance with the Financlal Reporting Standard applkable bn the VK a¥)d Republlc of Ireland IFRS 10211055ued In Oaober 2019)- ICharllie5 SORP IFRS 102)I, the FinaThclal ftep1ng Standard applicable in the im and Rtpubjic of Ireland IFRS 1021 and theCompBnies Art 2(. 0•s1s gf pr•p•ration Broughion Prtr5(hool IPrttonl meets dermItn of ) public benefrt eTrdty undei FRS IOZ Assets liab11ities are inldally recogni5ed 4t histOTlcal c05t or transaction value unless otheNise stated In the rebvlni accounting polity not*5. In¢¢)m• •nd •ndowm•nts All income is recogn15ed onct ihe charY has entltlement to the Income, Ot 15 probable that ihe kncom¢ be recelved and the amountof the ricome re(eivablÈ tAn be measur•d rdièlAy. Fees recelvable ar¢ wognised based on in¥olce dares when chlldren attend the we-school and grant5 receivate are recogn15ed atihe poM)t whenihe prtrxhool bÈ(omes entlded to the Page11
Bv•ughton PrfrKhool (Ptr•Jton) Not•$ to the Flnancl41 Stst•m•nts forth• Yvr End•d 31 Al•y 2025 l<ontlnuod) All expenditurè is recognlsed once there r5 è legal or cor¢struaive obllgatlon to expendkure, It Is probable settlement is Trquired and tt amount can measured lel1•y. All cosis are allocwed to thé applkoble expwxlituie headln9 that a99regate similar costs to thal cate90ry. Where c05t5 Cannot be dsreaty attributed to partkular headings ihey ha¥e been all¢Ka(S on a bas15 cons15tenr ith the toe tsf resources wi(h cenifal stsff costs allocated on ihe ba515 01 time spen¢ depTrciatlon d4rges allocated on the portb)n of the asseys use. supikncwts are allots1 based on the spread ol stsff cost T•xadoA The charlty is consh¥ered to pass the test5 set out in PaTrgBph I Schothble 6 of the Flnance Att 2010 and thereforè rt tht definrtlon of a Charitsb coMpY for UK corpoiatlon i•x piifpKI5es. AccoirfJn9ly, the ¢haty ts PentIallY exemo from taxaiion In respett ol Income or cap galns re withln caitgorfes covered by Chapter 3 Part 11 ofihe Corporation Tax A(r XIIO or Sectton 256 ofeR Taxarkin of Charge•blGains Art l992.tOtheernth3tsych orgaknsare appld extlusNdytochorltable pwpose5. Depreciation Is prOded on tangknlt flxed è5sets so as to ¥Ft off the cort or Iw wtlmated 5Klualvalue. over th•lreApected uselul Konomk Nfeas fdlows: Ass•td•Ji Improvements ro wcperty Equipment svè1ghtl1 ovw 7 years 20%on cosr Fund5trnrture Vnresthcted Income funds aregemrnl fvnds that areav•Nable l(¥ Use at trusteesd15ueiion In futthtrance of theobJectbw5 dtheChaty. •Nd othpMf r•Ur•m•ntoblloatlorts The thawrtable company operaie5 a dEfined conthbLrtlon penslon sclme. Conii*Mrtlons payablt io the tharnable company's penslon xheme are char9ed to the Statement of Finandal Actlvitses In the perlod io which 3 lthc•m•fmm <h•rft•bl••alvltl•s Pa9e12
Brou9hton Pr•4thool IPr¢stonl Notes toth• Flnanclal Statem•ntsft•rtheY•ar Ended 31 May 2025 (¢ontinu•d) 3 Incom•from<har•b14¢thft1•sl<oMlTru•dJ Ihbr•itrlct funds G••wr41 Fee. grant sundry knc¢yne 7otalfor 2•25 1192S6 119,256 1192S6 119,256 Unr•trkd fvnds aen•ral 7•t•l Imeftst receivable aTxI slmil•rinc(#x¢ iLYtst Tecdvat4e on bankdeposlts 1,033 IlJ33 T¢•lfw 2025 IP33 I33 Actlvlty uMlert•k dli•rtly Total Siaff msts Pr¢mist5 Costs InwT•nce Repa1 ar+d renewals Educatlorjal goods Computercosts PrintiNJ, pollage and staiionary and sundry expèrises Food and drfr* Depreciatw)n olassets Finance costs Accountancy and bookkeeplng fees 120.955 5,766 1248 4.789 6.050 120,955 5.766 1248 4.789 6mO 1472 2872 1ffj30 Ih30 726 126 Yotslf•T 2025 153.084 153,1)84 P•Je13
Broughton Prfrsthool IPr•slon)
Not•s to¢he Fina•1 Stai•ments for the Y•ar Ended 31 M•y 2025 l
8roughton Pro-school (Pr•s¢on) Notes to th• Flnandal Stat•nwntsforthe Ye•1 Eb•0 31 May 20251contlnuodl 6 Trusts•i r•mwwratbon •fftdexpww3 Notrustee¥ rtoi any person$ coftnecd wirh ha recer¥Yd any rwnurEr•th)n fmm ihe charlty duvkn9the year. No tfUStee5 have rece1d aryrtknbJrsed expensesfrom thetharlty durlng thèyear. 7 Taxatlon Th• charty a reglstered charny and IstlTefoYe exerrytfromt&¥ation. • T•Thglbl• Ax•d Ftsrnltuie •ml Oth•rt•rbgfbl• •qulw•nt Ilx•d •sMt C•rt At l June 2fJ24 41,395 29A43 71238 Ai 31 May 2025 41395 29A43 71238 At 7 June 2024 Charge forihe ye•r At31 May 2025 36390 1.126 28,423 1.420 65373 1546 31016 293 67I59 t4•tbook ¥4u• Ar31 May 2025 33 3,379 At 31 Ihy2024 4505 1,420 5,925 2025 2024 Trade dethovs Prep)yTrnts Other debtor5 IM5 237 422 J.724 2,104 P4ge15
oughton Prtrsthool (Prestonl Not•stoiho Flnanclal St•tem•nts for th• Yw Ended J'l May2025 IntInu•d) 10 C•xh •nd¢agh •ylw*ts 2025 2024 Cash on hand Cash at b•nk ,554 116529 90.574 116552 Jl cr.f•IldU•whthOrt• y••T 1024 TTade uedttors (Xhertautand sodal security Olher(redttws A(cruals 272 727 324 2,773 330 467 2,697 12 Funds •alan¢• •t 7 e2024 Intomln9 R•wurtei i•ndqd lthy 2025 iknv•5ts1d•dfundi Gtnenl 121 120.934 1151,2371 91581 R••trl¢tsdfwAts IiA47) 121A84 122,781 1153m41 91581 ourc•s IA•y 1024 General 130,086 135.773 1143,9751 121,884 Pa9el0
8roughton Preh0o1 IPreston) Not•s tothe An•n<lal Slat•m•Trts forth• Yw Endéd 31 May2025 Icontlnued) 13 An•tysts of n•t ••sets bw••nfith U•re$tsk Totslfvnds funds 31 May Gwb•rl TaNJlble fixed 45sets Current assets CwTent li•billts 3379 92,298 14.0961 3379 14m+l Total netassets 91,581 91581 Unrestilctsd TotallvTAi•t 31 &l•y 1024 T¥glIe ILKd assets Cunent assets Cuwrent li•blllties 5,925 119,656 (1697) 5,925 I18A56 12b971 Tt)tal netassets 121 121.884 14 R•lrted p•rtytr*bsKth TherÈreDQ relared patytr•nsa(tIDns In theyear. P4ge17