Crynpjny reglstiatlon number.04743797 Charftyreg15trotlon nymber I l(Ql52 Broughton Pre-school (Preston) IA company firnlted ty gUar￿te￿I Annual ReF4)rt FirwKial Staterf*nts for the Ye8r Ended31 May2025 McDade Roberts Account•nts Ltd 316Blackpwl PAJad Pteston Lwthtre PR2 3AE Broughton Prtr5d￿01 (Preston) Cont•nts leontinuedl Reference AdmlAislrntfvt Details Trustee< Report 2toS kndeFendentExamlMls Rely 6tt17 ststÈmtntof Flrw*ck41A(trA 8t09 Stai•rnentof HnarKi*l Pos1ts)n io Noies wihe FlnarKlal St•tsment5 111017 8nMghlon Pr￿￿h0o1 (Preston) R•fer•nce and Administratlve Detalts Ms N J Eastham MsAJ8erry Mr 8 Easlh Mr R Latham C J hloul •tary MIRLat￿m 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 R￿d P￿On Lancaslthe PR2 3AE Pago 1 Broughton P￿￿h0o1 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 ob1Kts￿dOIrns The maln otyectho E5 to provkle a happy. Secure and sale en￿ronment 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 art￿￿￿e5 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 educ*ion 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 pU￿1C 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 all1￿Ce. 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 Charltycomn￿s$￿)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 Trentr￿￿e month Pa9e 2 Broughton Prtrsthool (Preston) Trurt•es' Report {(ontlnu•dl FIwbrl*lf•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 w￿k 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 preM￿M over the usual managernenl costs the tharity ionsideied it was e$5entlalto mlknain the SM￿ rwsnln9 ofthe Staff remunvalion15 revie￿￿ le9￿arty1VenWre ¢hekry 5r4Fare ret• Other exFendrturè has bt*n managed as efficiendy as th* team can do whI5t the experience for thpthddren •ttendlng. Deialls of the thadty's Incomlno ftsources and re￿UrceS expeth lor the ￿Or can be Se￿ ￿ p•9e 8 of the accourtrts. kn sunThry* the th￿ty genefated irxominy resourtes of £722,78T to help fund resources exFended of £153￿84. The Twsrees hm revitived clgslrwJ reseryes aNI are Sa￿Sfied 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 incy￿ed 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 relda￿ the MernorarKlum and ArtKlesof A￿￿[atIO The trusteesai the dateof approval of thls Tet#xt •Te Ilsted oTrpagE 3. St•tan￿nt￿trust•tt. v•spon￿b￿ The twstees (who ate also the directors of 8roughton pr￿SchOol (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 A￿ountIn9 Siandards IUThited Kingdom Generally Accewed Acco￿¢+n9 Pr•ctK•l. includlng FAS 102 Tr Flnanclal Rel￿1￿9 Stsndord a&Wk4ble In the Re&xlJlk oflrelarbd Comparry law requiies the trustees to P￿pare 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 k￿rne *xpenditur¢ of the tharltabje company for thai wiod. In prepaFlrv4 ihese mnti￿ stdlemeni%the trustees I￿nqUIred 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 t￿MateS th•tart rewjnableand prudenL' state wheiher appllcabte accountlThJ Standards, rornp¥tsing FRS 102 have been loNry*ed to any marevial departure5 discbs￿ and explalned In thefiMrKlal 5tatement¥and prepare the financial ststemms en the golrii concem ba￿5 tt is kwFVfOPrtaie w pr•sume that thE th&FrtatrAè conyrywll £onth￿ In ￿J￿ne$S. The tru#ee5 are re5ponslbie lor keeplng woper act￿nIhI9 reco￿5 thot can dlsckne Mlth Ma50nak4e a()ses of ctynpany law) you afe re5F￿sl￿e 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 req￿red to be a￿lIted thjer Part 16 of the 21￿6 kt and are ellgible for hdependert examinaiion, I12port in iespert of my e¥amknatth of d*ritys 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 comp￿e￿ my exarnlnation. I confirn thai no martefs hove rome to my theDtlon ID mnmcflon tArfth the eX￿￿natIOn glvlng me causeto bellew. l. accounung r•£ort5 were not kept In resped of Brou9hton Pre4chod IPrestonl as lry 5eCtkn 3efj ofthe 2tx￿A￿,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 m￿0d5 and prlrtwes ofthe 5taierneni of Recomrrnndtd Prèaice lor a¢cwntin9 ar￿ repNlhig by Charl￿e$ lapplkable to charhtes weparlng thtlr accounts in •CCo￿alKe 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 act1v1t￿5 Investrnènt Inco 645 119256 1￿33 1492 119.2S6 IW3 Total Income 120.934 IA47 121781 char1tableactl￿I4e5 115123n 1153,0841 Total exptnd#we 11512371 11A47) 1153M41 éxpendlture Nd movement in lunds 13Q?031 (303031 Jo31 1¥3031 R*￿￿tIll•tIOn Totsl bjnds brought fo￿1 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 fO￿ard 130W6 130.086 12 121%84 121/ The Mteson pages I I ro 17fornkn part (rftlwe flmnrlal stètemÈnl& Pa9t 8 Broughtwi Prfr$d￿I IPrestoTr) ststèment of Flnancljl Artfvftles for th• Ye•r End￿ 31 May2025 Icontinu•dl IlntsS Cffi Pagès 11 to 1710￿ an Integral part of the5eflroftcla smemern Plgt 9 Broughton pr￿th0o1 (Pr•stonl {Roglthtlon numbw: 047437971 St•temont of Fin4nclal Poslilon as ot 31 h1*y 2025 2025 Tanglllea¥ets 3379 5925 Debto Cash •tlwth ￿ In h•NI 1,724 90A74 1104 116,552 10 92298 118*56 14J)961 (16971 8&202 IIX959 Il•tasMIS 91581 121 nd1ofth•d￿rltr. Vbv•strlttsdlnromtfutrMIJ Un￿st￿rtèdfvndS 91581 121 T•t•lfvnds 12 121 For the flnarKlal year end*w 31 M)y2025 the dwrKy was entitled io exemptknn from aud￿ urwJersectkni4n the Companles Art 2006 relatlng to small companlè5. DI￿t0￿5. re5p0nslbilit￿s". The members have not the ch•rfty to obtsln an audk ol Its a￿ounts for the year In questlon In accordance wlth settion47&'and The dlrector5 acknowle&Je thelr responslb¥llt*s lorcomptylw the fwdrements of the Acr vAth respe to accountlrKJ fecoTds atvj the P￿paNion ofKcount& financial srntements on poge$ 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 cont￿￿1¢ an arno￿t r*ot eKted￿￿ £1 towa¥d5 the assèts of the charity In the event of Ilquldation. Theaddwsoflts reginewl the 1% The Pavluw. K*ng George Vl Playlng Fleld Broughlon Preston Lancs PR3 SJA These flnan(ial S¢￿eMentsWere aull￿15ed fw bsue bythetiuweson 17 Febiuary 2026. s￿nmIry0f 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 porK￿5 have t*en c¢￿istenIty8pP1lédtO all the ye*5 presentèd. unle55 oiherwisè stated. The fthanckal staten*nis 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 ftep￿1ng Standard applicable in the im and Rtpubjic of Ireland IFRS 1021 and theCompBnies Art 2(￿. 0•s1s gf pr•p•ration Broughion Prtr5(hool IPr*ttonl meets dermIt￿n 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 char￿Y 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 receivat￿e 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 lchartrable 4d1v1t￿%.sQe note fvr fvrthtrd*t￿1s. Pjge 14 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$ coftnec￿d wirh ha￿ recer¥Yd any rwnurEr•th)n fmm ihe charlty duvkn9the year. No tfUStee5 have rece1￿d aryrtknbJrsed expensesfrom thetharlty durlng thèyear. 7 Taxatlon Th• charty ￿ a reglstered charny and Istl*TefoYe 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 29￿3 67I59 t4•tbook ¥4u• Ar31 May 2025 33 3,379 At 31 Ihy2024 4505 1,420 5,925 2025 2024 Trade dethovs Prep)yTr*nts 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 I￿ntInu•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•I￿ldU•w￿hthOrt• y••T 1024 TTade uedttors (Xhertaut￿and 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 Pre￿h0o1 IPreston) Not•s tothe An•n