**’ - Manager s Report Report 2024** 

Good evening everyone, and thank you all very much for attending. 

There is lots to report on from this past year, so I’ll begin with how we finished off at the last AGM — voting to change the Constitution to become a **CIO (Charitable Incorporated Organisation)** , which is governed by a Constitution. 

This option has been available since 2012 and allows charities to operate without the extra administrative work associated with being a limited company — in other words, it’s simpler and easier to manage. 

## **What Becoming a CIO Means** 

- **Legal Protection:** As a CIO, the preschool is now a legal entity in its own right. This gives our trustees limited liability, meaning they are better protected while carrying out their roles. 

- **Charity Commission Oversight Only:** We now only report to the Charity Commission, rather than both the Charity Commission and Companies House. 

- **Stronger Financial Management:** This structure gives us more flexibility and accountability when managing finances, applying for grants, and entering into contracts or leases. 

From a day-to-day perspective, nothing changes for your children or families. We remain the same preschool with the same dedicated team, values, and commitment to nurturing your children. This legal change is behind the scenes, but it strengthens our foundation and helps us plan confidently for the future. 

The paperwork involved was extensive, but we finally obtained CIO status in **July 2025** . We are now waiting for a new OFSTED EY code, which will register us as a new setting and trigger another inspection. 

## **Staff and Class Changes** 

We welcomed Luc **y** to the Teddies Class alongside Zena and Lizzie, and Eryn moved to the Rainbows Class. 

We also started the new year with a new logo, designed by one of our children last year — it’s proudly displayed everywhere! 

We changed our background colours from the red we’ve had for 20 years to navy, introduced a new navy uniform and blue book bags. I think it looks much smarter, and the cotton t-shirts certainly kept everyone cooler this summer than the heavier polo shirts 

**Expansion and Funding Changes** 



In **September 2025** , the **15-hour Working Parent Funding for 2-year-olds** came into force. This then increased to **30 hours in April** , which was a welcome but challenging change — requiring new planning to ensure we could offer more lunchtime and full-day places. 

To accommodate this, the **cabin room** was thought of and constructed during the summer holidays. This new space allows us to offer: 

- **24 full-day places per day for Rainbows** 

- **12 full-day places per day for Teddies** 

## **increasing our overall capacity by 10 places.** 

Before the cabin was built, we also erected new fencing for safeguarding, and a new gate will be installed to allow access for Openreach when needed. 

The cabin room was a significant investment, but we expect it to pay off through the increased number of places. It will also serve as our Tiger Class space — for rising 4s — offering more structured, school-prep activities. Previously, we had to incorporate these within the Rainbows class. 

Another benefit of the new space is that it provides a quieter area for children with SEN to have individual sessions. The main classrooms can get quite busy and noisy, so this new area could be invaluable. We had several professionals visit us and support two children with SEN and operating in a busy environment was difficult especially one of the children had hearing difficulties. 

We are particularly proud to have successfully obtained EHC Plans for two of our children — a difficult and lengthy process which often gets rejected, but one that ensures they receive the support they deserve at school. 

## **Statutory Framework Changes** 

In March, the Government introduced a new Statutory Framework to be implemented by 1st April. One major change was that we could no longer split sessions and charge separately for lunch. 

This required significant number-crunching to ensure we remained viable. While we support the principle of funded childcare, the funding does not rise in line with the national minimum wage or the cost of living, making this a real challenge. 

To adjust, we had to shorten our preschool day from 8:45–3:45 to 9:00–3:30, aligning it more closely with the school day. We also introduced early drop-off and late collection options with a small charge to help recover some of the lost funding. These changes had to be implemented very quickly after the Easter break. 



## **Complaints and OFSTED** 

Shortly after Easter, we received a complaint from a parent regarding how her child was settled into Rainbows Class. This was understandably upsetting, and we followed our Complaints Procedure rigorously, including meetings and witness statements from all involved staff. Unfortunately, the parent remained dissatisfied with the outcome. 

Our OFSTED inspection took place in June. The inspector was extremely appreciative of the number of parents who wanted to speak with her. However, the same parent who had raised concerns took the inspector off-site for nearly an hour, which required the inspector to verify safeguarding protocols with Kent Safeguarding. 

Her conclusion was that we had conducted ourselves entirely appropriately. Despite this disruption, we were awarded a solid “Good” rating. The only recommendation we received was to explore more effective ways of sharing information with individual parents who may need additional reassurance. 

The report itself is filled with lovely comments about our confident, happy children who show independence and focus in their play and learning — and how well the preschool prepares them for the next stage in their education. 

## **Parent Engagement and Events** 

We held two Parents’ Evenings this year — one in November and one in June. 

While Tapestry continues to work wonderfully for regular updates, we find that face-to-face meetings offer valuable time to discuss any concerns and build stronger relationships with families. 

In July, our school leavers, along with their families, Helen, Eryn, and Kirsty, went on a trip to Kent Life. It was a fantastic day — the children loved the animals and the coach trip, and it gave families a chance to celebrate and make memories before their children moved on to big school. 

We are considering alternative options for next year, as coach and venue costs have risen considerably. 

**Thanks and Acknowledgements** 



As we begin another academic year, I’d like to thank all of our **wonderful staff** who work tirelessly each day, treating every child as their own and helping them become the very best versions of themselves. 

Their dedication continues even into evenings and weekends as they update observations and records — it does not go unnoticed. 

Finally, a huge thank you to **Lydia and Mandy** , who have once again taken on the tireless role of leading our **fundraising efforts** and have already made a fantastic start this year. 

**Thank you, everyone, for your continued support, commitment, and belief in what we do.** 



Brenchley Preschool
(A Charitable Incorporated Organi5ation)
Charity Number 1103545
Report of the Trustees and Unaudited Financial Statements
for the Year Ended 31 August 2025

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Index to the Financial Statements
for the Year Ended 31 August 2025
Legal and Administrattye Information
Report of the Trustees
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notrs to the Financial Statements
10

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Legal and Administrative Inlonnation
for the Year Ended 31 August 2025
Con5titytion:
Brenchley Preschool was a Company Limited by
Guarantee and a registered ch2rtty governed by tts
Memordndum and Articles of Assoeiation. Charity
Number. 1103545. Company Number. 5022458.
Conversion to a Charitable
Incorporated Organisation:
On 10 Occober 2024 Brenchley Pre-school Limtced
tAssed a resolution to converc it from a Company
Limited by Guardntee into a Charitable Incorporated
Organi5ation (CIO). The COrnFany was closed at
Companie5 House on l May 2025.
The CIO is r￿stered under the same CharTty
Number. 1103545.
Trustee&.
These were appointrd in accordance with the Articles
of Association of the company and such trustees were
direcwrs of the company for the purposes of the
Companies Act 2006. The trustees remain trustees of
the CIO.
The Trustees & Directors during the year under review were:
Mrs V Relle
Mrs C Edler
Mrs S Scovell
Chairrnan
Appointed 15 October 2013
Appointed l August 2021
Appointed 18 November 2013
Secretary.
Mrs V Relle
Registered Office:
Brenchley Preschool
Brenchley Road
Brenchley
Tonbridge
Kent TN12 7NY
Banker
Santander UK plc
Bridle Road
Boorie
Mer5eyside L30 4GB

Brenchley Presch¢)ol
A Charitable Incorporated Organisation
Charity Number 1103S45
Legal and Administrative Information
for the Year Ended 31 August 202S
Accountant&.
Mccabe Ford Williams
Statutory Auditor &
Chartered Accountants
Bank Chambers
61 High Street
Cranbrook
Kent TN17 3EG
Solicitor&'
Warner5 Solicitors
16 South Park
Sevenoaks
Kent TN13 IAN

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number I10354S
Report of the Trustee5
for the Year Ended 31 August 2025
The trustees present their report with the financial statrments of the charity for the year ended
31 Augusc 2025. The trustees have adopted the provisions of Accounong and Reporting by
Chariiie5- Statement of Recommended Practice applicable to charities preparing their accounts
in accordance wth the Financial Reporring Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective l January 2019).
Incorporntion
The Charity was incorporated on 22 January 2004.
Goveming Document
The Preschool is governed by the Preschool Learning Allan￿ Memor&ndum and Arllcles of
Association for Pre-schwls 2012 (Companies Acts 2C(16).
Charitable Objectives
The Memordndum and Arucles of Associaiion Sets out the charitable objetttves for vthich
Brenchley Preschool is escablished. The charrry's objectives are the education and ore of
Preschool age children.
Conversion to a Charitable Incorporated Organisation:
On l O Ottokr 2024 Brenchley Prethschool Limtted passed a resolution to convert it from a
Company knmited by Guarantee into a Chari¢able Incor￿rdted Organisation {CIO). A CIO is a
legal strutture for charities in England and Wales that att5 like a company but is not a company
under the Companies Accs. It allows charitie5 to have limtted liabiliry and enter into contracts in
their own name. but they are registered wtth and regulaod by the Chartry Commission. not
Companies House. This offers the benefts of incorp)raoon, like lim[￿ liability for trustee5,
without the associated company regulations. The company was closed at Companies House on
l May 2025.
Policies to Achieve the Objectives
Brenchley Preschool is run by a Committee el￿ted at the annual general meeting. Its objectives
are the education and (are of Preschool age children between the ages of 2 and 4. The Nursery
Class for 2-3 year old5 and the Lions crass for 34 year old
Eleven staff, who were qU￿rrIed prnctitioners. were employed during the year.
Parents. staff and Committee Members organise fvndraising events to augment fee income and
KCC funding.
Committee Member Selertion Method
The commit￿ Members are elec￿ at the annual genernl meeting and are parents of children
at the Preschool or people with local invoiYemenL

Brenchley Preschool
A Charttable Incorporated Organisation
Charity Number 1103545
Report of the Trustees
for the Year Ended 31 August 2025
Committee Members
The following members have acted on the Commtttee during the year ended 31 August 2025..
Trurtee&"
Victoria Relle
Clare Edler
Sian Scovell
Trustee and Chairnian
Trustee and Treasurer
TruS￿e
Appointed 15 October 2013
AppoinTrd l August 2021
Appointed 17January 2019
Other Committee Members who were appointed on 10 oc￿ber 2024 are..
Amanda Tempest
Lydia KnovAes
Jessica Kett
Ali Schoemann
R05ie Baylis-strover
The Committee is split into the Management Committee consisting of Chair. Treasurer and
Manager (all Directorsrrrustees). Al other Committee Members belong to the Fundraising
{PTA) Committ
Review of Financial Activities and achievements during the year.
The financia] acuvities of the Preschool are set out in the atrached srdtement of financial
attivities. The Preschool has an oper7ung deficit for the year of £6,132 (2024: a surplu5 of
£2.389).
Reserves Policr.
The charity has a rese￿eS policy vthereby sufficient fvnds are retained to meet any redundancy
obligation5 rf the Preschool has to dose. Should the funds be insufficient to cover the
redundancies the sale of equipment could be used to offset this amounL The Trustres are
mmitted to returning the reserves back to a healthy surplus. At 31 August 2025. accumulated
reserves totalled £73,050 {2024: £79.212).
The financial post¢ion has continue4 to improve with increase5 in the raQS for Prifdte fees and
higher grants par¢ially offset by increases in glarie&

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Report of the Trustees
for the Year Ended 31 August 2025
Review of Major Risks:
The Commictee consider that there are no major financial risks aside from the redundancy
obligation5 referred to above. The Preschool does not ovm the properry from which it
operates does own its equipment which coukl be sold to meet its liabilities in the event of
closure.
The Preschool 15 required to comply wtth the health & safery regulations. It ha5 a health &
Safety policy, carries out risk assessments and has an officer Specifi￿1¥ appointrd to monitor
compliance.
The Preschool complies WTth the Ot5ted requirement to have whanced Data PAring Service
IDBSI and Ofsted checks for staff and trustees.
Public Benefrt
The Trustees have complied wtth the duty in section 4 of the Charities Act 201)6 to have regard
to the public benefit guidance published by the Chariry Commission.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustee5 and the financial
statements in accordan￿ with appli￿ble law and United Kingdom Accounting Standards
{United Kingdom Generally Accepted Accounting Pracuce).
The trus￿ are required by law to prepare financial statements for each financial year which
gtve a true and fair View of the state of affair5 of the Chartrable Incorporxted Organisation and
of the incoming resources and application of resour￿. including the income and expenditure.
of the CharitatrAe Incorpordted Organi52ti0n for that period.
In preparing those financial sratements. the trustees are required to
select suitsble accounting px)licies and then apply them consittentlr.
observe the methods and principles in the Charity SQRP
make judgements and estima￿ that are reaSOna￿e and pruden
prepare the financial Statements on the going concem basi5 unless it is inappropriatr to
presume thac the Charitable Incorpordted Organisation TrMII continue in business.
The trustees are responsible for keeping proper ac￿Unting records which discl¢)se with
reasonable accurdcy at any time the financial Fosiuon of the Charttable Incorporntrd
Organisation and to enable them to ensure that the financial statements comply with the
Chartues Act 201 I, the Chariry (accounts and Reports) Regulations 2008 and the provisions of
the Charity's constitution. They are also respnsible for safeguarding the a55ets of the
Charitable Incorw)rdted Ortdnisation and hence for tsknng reasonable ￿p$ for the prevention
and detettion of fraud and other irregularities.

renchley Preschool
A Charitable Incorporated Organi5ation
Charity Number 1103545
Report of the Trustees
for the Year Ended 31 August 2025
Independent Examiners
The independent examiners. Mccabe Ford Williams. ￿￿11 be proposed for re•appointmenL
Approved by order of the b)ard of trustee5 on 6 November 2025 and signed on its Eehalf br.
Mrs V Relle - Direccor

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Independent Examinerfs Report To The Trnstee5 Of Brenchley Preschool
I report on the iccounts of the Cha¢itabie Incorporated Orgdnisation for the Year Ended 31 August 2025.
which are set out on pages 8 to 15.
Respertive responsibilities of trustees and e￿?￿Iner
The charity's trusrees are responsible for the preparation of the accoun￿ The Chari￿s trustees consider
that an audit is not required under s￿￿On 14412) of the Charities Att 2011 ("the 2011 Att") and that an
independent exarnination is needed.
Hav7ng Satisfied myself that the charity rs not subject to audit under ch￿￿ty law and is digible for
independent examinauon, it is my respon5ibility=
to examine the accounts under secuon 145 of the 2011 A¢.
to follow the procedures l￿d down in the Direttions &ven by the Charity
Commissioners under seeuon 14515){b) of the 2011-
to state whether particular matters have come to my attention.
Basis of independent &Yaminerfs report
My examinatyon was carried out rn accordance with the Gene￿ Direction5 vven by the Charity
Commissiot)ers. An exarnination includes i review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It ￿s0 indudes consideration of any unusual
items or disclosures in the accounts. and seeknng explanations from you as tnjstees concerning any suth
matters. The procedures undertaken do not Prti￿de all the e￿dence that would be required in an ivdi¢
and consequendy no opinion is ￿Ven as to whether the accounts presen¢ a 'true and f￿r view, and the
report is limiod ¢0 those matters set out in the statements below.
Independent examinerfs $tatem•nt
In connecoon with my examination. no rnatter has come to my attenoL)n:
l) which gives me rÈa50nable cause to believe that in any material respett the requirements
• to keep accounting records in accordance with Section 130 C￿7[￿e$ Att 2011; and
to prepare accounts which accord with ￿ accountirkg records. comply with the accounting
requirements, methods and principles of the Accounting and Reportyng by Charities: Statement
of Recommended Practice applicable to charitie5 preparing their ￿cOunts in accordan￿ with the
Financial Reporring Standard applTrcable in the UK 3nd Fiepublic of Irdand (FRS 1021 (effectyve I
January 2015)
have not been or
21 to which, in my Opinior￿ a¢¢ention should be drawn in order to enable a proper understsndiTrg of the
accounts to be reached.
November 2025
DNA Boobbyer FCA
Mccabe Ford Williams
Sratutory Auditors and Chartered Accountants
83nk Chambers
61 High Street
CRANBROOK
Kent TN17 3EG

Br•r*hl4y Prwdwl
A Charitable Incryr*ed Oryan15atl¢
lorthE Year ￿ded 31 W 20
Year Eth¢lEd JI 2Q25
Year Ended 31 August2024
Furw
Fufith
Funth
Funds
Oonation5 and le¥￿e5
Charltable acdvldes
2W3
Q6S3
5,445
225.445
OthertrndingirKorne
FundratsSng
Sle of ufirfoms
TWB Countil COv￿j Grants
4.653
4.653
36
36
26&673
231J81
131581
ExpÈndltuY* tlib
Rai5inz fund5
Fundra555￿ costs
Purchase of
333
1130
333
1130
1.995
1.995
Prws
267.079
267A79
224.328
224.328
1264
1658
1658
Totsl
2n806
219,193
229,193
Net IncornellExwnd1ts4re)
1&132)
1&1321
1389
Reconciliadon ofFunds
& (Losses)
TO1￿ turbd5 brought t¢Jrw¥rd 4t
1 Swtember 1024
J12
79,212
7&823
7U23
Total fvnds carAed lor*aYd at
31 AuBUSt 2015
79J12
79J12

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Balance Sheet
for the Year Ended 31 Au8USt 2025
31 August 2025
31 Au8USt 2024
Nrte
Flxed Assets:
Tangble assets
20.088
TO￿ Frxed As$e¢s
Current Ass¢ts:
Stock
Debtors
Cash at Eonk and in hand
1,256
54.823
5&922
70,W9
71031
TO1￿ Current A55Pts
Creditors: Amounts falling
due wirhin one year
10
3,931
3.928
Net Current Assets
51991
68,103
Totsl Assets Less Current
Liabilitie5:
73.0
79,212
Funds:
Unrestricted Income Fund$
79,212
Total Char￿Y Funds
73.0￿$
79,212
The Tru5tee5 COn￿der that the Charitthe Incorporated Organi5ation 15 entitled to exempvon from the
requirement to have an audit under Section 144 of the ChariDes Act 2011 and that the memEers have not
required the Charity to obtyn an alltlfrL
The Trurtees aCkno¥￿edge their reSponsi￿l￿e5 for ComF4￿n8 with the requirements of the Chariues Act
2011 Trmth respett to accounting records and the prepararitin of financta StateM￿t>
The financial 5tstements were apwoved by the Board of Tn￿e5 on 6 NovemEer 2025 and were $gned on its behaff ty.
Mrs V Relle
Trustee
Mrs C Edler
Trus

Brenchley Preschool
A Charitable Incorporated Or8ani5ation
Charity Number 1103545
Notes to the Financial Statements
for the Year Ended 31 August 2025
Accounting PolicÉes
Basis of preparing the ffinancial statements
The financial statements of the Charir2ble Incorporaod Organisation. which 15 a public benefit entity
under FRS 101 have been prepared in accordan￿ with the Charities SORP IFRS 1021 'Accounting
and Reporting by Charities.. Ststemenc of Recommended Practice applicable to charities preparing
their accounts in accordance wtth the Financial Reporring Standard applicable in the UK and Republic
of Ireland IFRS 102) {effective l January 2019)., ￿nanci￿ Reporting Standard 102 The Financial
Reporting Standard applioble in the UK and Republic of Ireland,. The financial sratements have been
prepared under the hi5torid cost convention. The accounts are Stated in £ sterling and are round
to the nearest £1.
Income
l income is recognised in the Ststernent of Financi￿ ACti￿tieS once the chwiy has entidernent to
the funds. it is probable that the income will be received and the amount can be measured reliably.
Grant income reC￿ved relating to period5 after the year end is trea￿ as deferred incorne.
Expenditure
Liabilitie5 are recognised as expenditure as soon as there is a leg31 or construcuve obl1￿￿on
committing the charity to thar expendirur¢ it is probable that a transfer of economic benefi(s will be
required in settlement and the amount of the obl￿tiOn can be measured rdiably. E%penditure is
accounted for on 2n accru￿$ ba￿$ and has been da55thed under headings that a&gregats all cost
related to the (ategory. Where costs cannot be dIre￿Y attribuod to particular headin85 they have
been allocated to activities on a basi5 consistent vith the use of resources.
Stock
Stocks are ￿Ued at the lower of cosc and net r￿l$able valu4 atter making due ￿lOWanCe for
obsolete and slow moving i*ms.
Taxation
The charity is exempt from corporation tsx on its dwi¢able actiwties.
Tansible fixed assets
Asset5 held on incorporation have been valued at their estirn￿ed depreciated market vlue at that
tyme. additions are valued at historical COSL The chartty r41t￿lSeS items of equipment which are
expected to be of continuing use and which cost more than £200. Depreciaoon is provided at the
following annu￿ rn￿s in order to write off e2th asset to its residual Yalue over its estimated useful
Furniture and EquIpm￿r
Leasehold Improvements
- 5 yws on a srrri8ht-line basis
- 5-10 years on a 5traight-ITne b35iS
Fund rertrirtion
All of the funds are unrestricted. Unres¢rictsd funds can be used in accordance with the charitable
objectives at thè discretion of the trustee
Pension costs and other post-retirement benefits
The Charitable Incorporated Organi￿tion operates a defin￿ conthbution pension Scheme.
Contribuuons payable to the Charbrknle Incorporated Owanisation'5 pension Scheme are charged to
the Statement of Financial Acuwties in the period to Nvhith they rdat
Page 10

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Notes to the Financial Staten*nts
for the Year Ended 31 August 2025
l.(cont) Accountin8 Policies (continued)
Going concern
The charity recorded a deficrc in the year afrer recording a surplus for the last S year& The rnaioriry
of this deficit arises from the depreciation of assets. Adjusting for this the deficit would be
approximitety £l.C(K) for the year. The Trustees have reviewed the income streams and are making
necessary adjustments to costs co ensure that the Charity wll retsjrn to surplus. As a resulL the
Trllstees consider that there are no material uncerraintie5 relating to going concern. Therefore. the
accounts have been prepared on a going concern basis.

Brenchley Preschool
A Charitable Incorporated Organisation
Charlty Number 1103545
Notes to the F•￿￿131 Statements
for the Ytar Ended 31 August 2025
Charitabl¢ A¢tiYities. Pre.khool Provision
31.8.25
31A.24
Pre-khool Fees
Early Years Grants from Kent Counw Counc
FF2 Grants from Kent Ctyjnty Courtil
Other Grants from County C(X￿ClI
86.950
165.1188
1246
7.369
260.653
104
14.759
9.137
3,44S
22S.445
Reystraty¢)w are included in Pr￿&hOol Fees.
Income from Fundraisin8lFundraisin8 Costs
Year ended 31 2025
Year Onded 31 Augurt 2024
Net
Intome
Net
Inci)me
Income
Expendityjre
Chrisrjnas Card4 Letters & Fa
Grfr Aid
Sponsored Tub hll
Quiz N.
Leaver5 Bock
TW Lotto
Raffle
EasyfUndra￿1
SporJky 8¥
Spring Social
Cricket RafflE
Craft
Euro 5tske
Raisin Box
Easter Egg Hunt
Coffee morn￿85
Mothers Day
Valentine's
Fundraising Tab
Library
Soveryer Hunt
878
43
835
1.369
71
1.297
465
775
318
215
443
65
465
618
318
215
443
65
S07
450
507
410
259
238
157
238
102
212
30
30
120
85
65
167
80
65
34
75
12
333
3511
4.653
212
4,441
Vnifoms
31A25
31.&14
Unrform Sales
1042
1042
Unrforn costs
1130
1130
1.995
1,995
•12

Br•nchley Pr•school
A Charltable Incorporated Organlsation
Charity Number 1103545
Notes to the Financial Statements
for the Year Ended 31 AUg￿t 2025
Charitable Éxpenditure
31.8.25
31J.24
Salaries
Employer'5 National Ins￿*￿*
Stsff Pensions
219.993
9.414
4.343
I￿.051
8￿30
3.522
Other Stsff Costs
Sraff TrainiThg
Pre-sthool Ren¢
Raos
Education￿ Ahts & Equipment
Fruit & Oth
Rep￿r$ and R￿ewa1$
Posw Tekphone & FThototq)yng
Ststionery
InsurancelPLA
Depreci4tiDn
L¢)$5 on di5P05al of ￿ed a55e¢5
670
1,452
10,925
1,697
1374
123S
1171
536
1,6n
3,103
1202
1212
5.952
5D41
3,691
267,079
224.328
The average monthty number of*npfoye£% dLwing thE year was as folk￿.
31.8.2S
3J.8.24
No&
Pre-sthool Sfafl
A¢kninistrator
10
12
The chrity employed I15raff thJr￿ the year. No employee5 W￿re pwd m¢Ye than £60,CK#) during the year.
Other costs
31.U5
31A24
Legal & profe5sDnal fee5
Independent Examination
Companrds HoLse
Bank Charges & Inttrest
1369
1,775
870
3.264
1658

Brnnchley Preschool
A Charitable Incorporthd Organisation
Charity Number 1103545
Nrtes to the F*Midal St*tsm*rtts
for the Year Ended 31 Augltst 2015
Income and Expendlturn
ThÈ incorne and defKir are atrriknabk ¢0 &4rMth athioes after
hargi
31.825
31A.24
Deprecrdtion. owned assets
Loss on dsposal of assets
5.041
3h91
Tangible Fix*d Assets
Furni￿re &
Prnperty
Totals Equipmert Impr¢)vements
Cost or ￿luatIOr
At I September 2024
Add￿On5
Disposa
At 31 Auw5t 2025
91,208
14,020
24.077
520
67.130
13.$00
105.228
24,597
80.630
Dtpreciatlon:
At I September 2024
Charge for year
Eliminaod on di5P05al
At 31 Augy5t 2025
.099
5.011
21.643
665
58,456
4,376
85,139
21308
61831
Net Book Value:
At 31 Auw5t 2025
20.
1289
17,799
At 31 August 2024
1434
675
Debtor& Amounts falling due
wlthln one year
3IA25
31.&24
Prepayments
Trdde debtor5- for feeslyants
Furlough Grant Ckns
Other debtL
1.256
1.256
P4É 14

Brenchley Preschool
A Charitable Incovporated Organlsation
Charfty Number 1103545
Note5 to the Financial Statements
for the Year Ended 31 August 2025
10. Creditors: Amounts falling due
within one year
31A.25
Accruals
Grants recewed In advance
PAYE & Pensions
1.145
3.036
1783
3.931
I l. Employee Costs
31.825
31.8.24
larles and w4es
Nati¢)nl Insurthce
219.993
19.356
19.9421
4J43
180.051
Nation￿ W￿ur￿nCe- ErnplgymeJrt ￿lOW1n
Pen5ion5
15.2891
3.522
233.7SO
Th¥e Y￿e deven M￿nb¥S ofskff ￿p10yed the year.
191.603
12. Trustees Remun•ratlon
No reMunernti￿I directy or indirecdy out ofthe fim(1s ofthe dryrity wa5 pwd or ￿Yable for the year to
any Committee Members or to ary person or Pers￿ kJ￿¥n to be COnr￿Cted to aside from 35
noted below.
Following the adoptyon of the Pre-sthool Leamirq ￿lowar￿e 2012 Mth)orandum & Artickn of
As50c4oon. whth now allbws members of sraff to become Trt￿rees￿lrect0r￿ Mrs S Scovell was
appointed as a Trusoe and Director on 18 November 2013. As h￿t￿hted note S, Mr$ 5covell was
paid remuneration for her rofe in the Pr&sthoDI l¥JE r&eNwJ no re￿I￿Vation in her capacy as
TrusteelDirector.
Comrrbittee MembEr5 luye been reuni￿r5ed for eyperw ￿￿red in pw$￿nCe olthe Charirfs
artryityes.
13. Limited Liability
Durinz the year. the Charity converted irffti a CIO. A CIO, or Ch¥rubk Incorporated tknntsation, is a
IW Structure for ehtrrues in and Wale5 thatarts like a company but is not a company utKler the
Companies Acts. It allow￿ charit￿ to have limited liabifty and errter inro contrncrs ￿ their own nam< iKrt
they are regt5tered with and regulated by the Chary Commtssion. not Compxtbies H¢)u5e. offers the
benefrts of incorporatior& like limNed Imbilitylor tr￿tees, wtth¢xrt the a550Ciited company regULitiOr￿.
The Chanty has no share C￿. The metrkn have no pw50n￿ the event of Ch￿lty winding
Py15

Brenchley Preschool
(A Charitable Incorporated Organi5ation)
Charity Number 1103545
Report of the Trustees and Unaudited Financial Statements
for the Year Ended 31 August 2025

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Index to the Financial Statements
for the Year Ended 31 August 2025
Legal and Administrattye Information
Report of the Trustees
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notrs to the Financial Statements
10

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Legal and Administrative Inlonnation
for the Year Ended 31 August 2025
Con5titytion:
Brenchley Preschool was a Company Limited by
Guarantee and a registered ch2rtty governed by tts
Memordndum and Articles of Assoeiation. Charity
Number. 1103545. Company Number. 5022458.
Conversion to a Charitable
Incorporated Organisation:
On 10 Occober 2024 Brenchley Pre-school Limtced
tAssed a resolution to converc it from a Company
Limited by Guardntee into a Charitable Incorporated
Organi5ation (CIO). The COrnFany was closed at
Companie5 House on l May 2025.
The CIO is r￿stered under the same CharTty
Number. 1103545.
Trustee&.
These were appointrd in accordance with the Articles
of Association of the company and such trustees were
direcwrs of the company for the purposes of the
Companies Act 2006. The trustees remain trustees of
the CIO.
The Trustees & Directors during the year under review were:
Mrs V Relle
Mrs C Edler
Mrs S Scovell
Chairrnan
Appointed 15 October 2013
Appointed l August 2021
Appointed 18 November 2013
Secretary.
Mrs V Relle
Registered Office:
Brenchley Preschool
Brenchley Road
Brenchley
Tonbridge
Kent TN12 7NY
Banker
Santander UK plc
Bridle Road
Boorie
Mer5eyside L30 4GB

Brenchley Presch¢)ol
A Charitable Incorporated Organisation
Charity Number 1103S45
Legal and Administrative Information
for the Year Ended 31 August 202S
Accountant&.
Mccabe Ford Williams
Statutory Auditor &
Chartered Accountants
Bank Chambers
61 High Street
Cranbrook
Kent TN17 3EG
Solicitor&'
Warner5 Solicitors
16 South Park
Sevenoaks
Kent TN13 IAN

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number I10354S
Report of the Trustee5
for the Year Ended 31 August 2025
The trustees present their report with the financial statrments of the charity for the year ended
31 Augusc 2025. The trustees have adopted the provisions of Accounong and Reporting by
Chariiie5- Statement of Recommended Practice applicable to charities preparing their accounts
in accordance wth the Financial Reporring Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective l January 2019).
Incorporntion
The Charity was incorporated on 22 January 2004.
Goveming Document
The Preschool is governed by the Preschool Learning Allan￿ Memor&ndum and Arllcles of
Association for Pre-schwls 2012 (Companies Acts 2C(16).
Charitable Objectives
The Memordndum and Arucles of Associaiion Sets out the charitable objetttves for vthich
Brenchley Preschool is escablished. The charrry's objectives are the education and ore of
Preschool age children.
Conversion to a Charitable Incorporated Organisation:
On l O Ottokr 2024 Brenchley Prethschool Limtted passed a resolution to convert it from a
Company knmited by Guarantee into a Chari¢able Incor￿rdted Organisation {CIO). A CIO is a
legal strutture for charities in England and Wales that att5 like a company but is not a company
under the Companies Accs. It allows charitie5 to have limtted liabiliry and enter into contracts in
their own name. but they are registered wtth and regulaod by the Chartry Commission. not
Companies House. This offers the benefts of incorp)raoon, like lim[￿ liability for trustee5,
without the associated company regulations. The company was closed at Companies House on
l May 2025.
Policies to Achieve the Objectives
Brenchley Preschool is run by a Committee el￿ted at the annual general meeting. Its objectives
are the education and (are of Preschool age children between the ages of 2 and 4. The Nursery
Class for 2-3 year old5 and the Lions crass for 34 year old
Eleven staff, who were qU￿rrIed prnctitioners. were employed during the year.
Parents. staff and Committee Members organise fvndraising events to augment fee income and
KCC funding.
Committee Member Selertion Method
The commit￿ Members are elec￿ at the annual genernl meeting and are parents of children
at the Preschool or people with local invoiYemenL

Brenchley Preschool
A Charttable Incorporated Organisation
Charity Number 1103545
Report of the Trustees
for the Year Ended 31 August 2025
Committee Members
The following members have acted on the Commtttee during the year ended 31 August 2025..
Trurtee&"
Victoria Relle
Clare Edler
Sian Scovell
Trustee and Chairnian
Trustee and Treasurer
TruS￿e
Appointed 15 October 2013
AppoinTrd l August 2021
Appointed 17January 2019
Other Committee Members who were appointed on 10 oc￿ber 2024 are..
Amanda Tempest
Lydia KnovAes
Jessica Kett
Ali Schoemann
R05ie Baylis-strover
The Committee is split into the Management Committee consisting of Chair. Treasurer and
Manager (all Directorsrrrustees). Al other Committee Members belong to the Fundraising
{PTA) Committ
Review of Financial Activities and achievements during the year.
The financia] acuvities of the Preschool are set out in the atrached srdtement of financial
attivities. The Preschool has an oper7ung deficit for the year of £6,132 (2024: a surplu5 of
£2.389).
Reserves Policr.
The charity has a rese￿eS policy vthereby sufficient fvnds are retained to meet any redundancy
obligation5 rf the Preschool has to dose. Should the funds be insufficient to cover the
redundancies the sale of equipment could be used to offset this amounL The Trustres are
mmitted to returning the reserves back to a healthy surplus. At 31 August 2025. accumulated
reserves totalled £73,050 {2024: £79.212).
The financial post¢ion has continue4 to improve with increase5 in the raQS for Prifdte fees and
higher grants par¢ially offset by increases in glarie&

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Report of the Trustees
for the Year Ended 31 August 2025
Review of Major Risks:
The Commictee consider that there are no major financial risks aside from the redundancy
obligation5 referred to above. The Preschool does not ovm the properry from which it
operates does own its equipment which coukl be sold to meet its liabilities in the event of
closure.
The Preschool 15 required to comply wtth the health & safery regulations. It ha5 a health &
Safety policy, carries out risk assessments and has an officer Specifi￿1¥ appointrd to monitor
compliance.
The Preschool complies WTth the Ot5ted requirement to have whanced Data PAring Service
IDBSI and Ofsted checks for staff and trustees.
Public Benefrt
The Trustees have complied wtth the duty in section 4 of the Charities Act 201)6 to have regard
to the public benefit guidance published by the Chariry Commission.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustee5 and the financial
statements in accordan￿ with appli￿ble law and United Kingdom Accounting Standards
{United Kingdom Generally Accepted Accounting Pracuce).
The trus￿ are required by law to prepare financial statements for each financial year which
gtve a true and fair View of the state of affair5 of the Chartrable Incorporxted Organisation and
of the incoming resources and application of resour￿. including the income and expenditure.
of the CharitatrAe Incorpordted Organi52ti0n for that period.
In preparing those financial sratements. the trustees are required to
select suitsble accounting px)licies and then apply them consittentlr.
observe the methods and principles in the Charity SQRP
make judgements and estima￿ that are reaSOna￿e and pruden
prepare the financial Statements on the going concem basi5 unless it is inappropriatr to
presume thac the Charitable Incorpordted Organisation TrMII continue in business.
The trustees are responsible for keeping proper ac￿Unting records which discl¢)se with
reasonable accurdcy at any time the financial Fosiuon of the Charttable Incorporntrd
Organisation and to enable them to ensure that the financial statements comply with the
Chartues Act 201 I, the Chariry (accounts and Reports) Regulations 2008 and the provisions of
the Charity's constitution. They are also respnsible for safeguarding the a55ets of the
Charitable Incorw)rdted Ortdnisation and hence for tsknng reasonable ￿p$ for the prevention
and detettion of fraud and other irregularities.

renchley Preschool
A Charitable Incorporated Organi5ation
Charity Number 1103545
Report of the Trustees
for the Year Ended 31 August 2025
Independent Examiners
The independent examiners. Mccabe Ford Williams. ￿￿11 be proposed for re•appointmenL
Approved by order of the b)ard of trustee5 on 6 November 2025 and signed on its Eehalf br.
Mrs V Relle - Direccor

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Independent Examinerfs Report To The Trnstee5 Of Brenchley Preschool
I report on the iccounts of the Cha¢itabie Incorporated Orgdnisation for the Year Ended 31 August 2025.
which are set out on pages 8 to 15.
Respertive responsibilities of trustees and e￿?￿Iner
The charity's trusrees are responsible for the preparation of the accoun￿ The Chari￿s trustees consider
that an audit is not required under s￿￿On 14412) of the Charities Att 2011 ("the 2011 Att") and that an
independent exarnination is needed.
Hav7ng Satisfied myself that the charity rs not subject to audit under ch￿￿ty law and is digible for
independent examinauon, it is my respon5ibility=
to examine the accounts under secuon 145 of the 2011 A¢.
to follow the procedures l￿d down in the Direttions &ven by the Charity
Commissioners under seeuon 14515){b) of the 2011-
to state whether particular matters have come to my attention.
Basis of independent &Yaminerfs report
My examinatyon was carried out rn accordance with the Gene￿ Direction5 vven by the Charity
Commissiot)ers. An exarnination includes i review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It ￿s0 indudes consideration of any unusual
items or disclosures in the accounts. and seeknng explanations from you as tnjstees concerning any suth
matters. The procedures undertaken do not Prti￿de all the e￿dence that would be required in an ivdi¢
and consequendy no opinion is ￿Ven as to whether the accounts presen¢ a 'true and f￿r view, and the
report is limiod ¢0 those matters set out in the statements below.
Independent examinerfs $tatem•nt
In connecoon with my examination. no rnatter has come to my attenoL)n:
l) which gives me rÈa50nable cause to believe that in any material respett the requirements
• to keep accounting records in accordance with Section 130 C￿7[￿e$ Att 2011; and
to prepare accounts which accord with ￿ accountirkg records. comply with the accounting
requirements, methods and principles of the Accounting and Reportyng by Charities: Statement
of Recommended Practice applicable to charitie5 preparing their ￿cOunts in accordan￿ with the
Financial Reporring Standard applTrcable in the UK 3nd Fiepublic of Irdand (FRS 1021 (effectyve I
January 2015)
have not been or
21 to which, in my Opinior￿ a¢¢ention should be drawn in order to enable a proper understsndiTrg of the
accounts to be reached.
November 2025
DNA Boobbyer FCA
Mccabe Ford Williams
Sratutory Auditors and Chartered Accountants
83nk Chambers
61 High Street
CRANBROOK
Kent TN17 3EG

Br•r*hl4y Prwdwl
A Charitable Incryr*ed Oryan15atl¢
lorthE Year ￿ded 31 W 20
Year Eth¢lEd JI 2Q25
Year Ended 31 August2024
Furw
Fufith
Funth
Funds
Oonation5 and le¥￿e5
Charltable acdvldes
2W3
Q6S3
5,445
225.445
OthertrndingirKorne
FundratsSng
Sle of ufirfoms
TWB Countil COv￿j Grants
4.653
4.653
36
36
26&673
231J81
131581
ExpÈndltuY* tlib
Rai5inz fund5
Fundra555￿ costs
Purchase of
333
1130
333
1130
1.995
1.995
Prws
267.079
267A79
224.328
224.328
1264
1658
1658
Totsl
2n806
219,193
229,193
Net IncornellExwnd1ts4re)
1&132)
1&1321
1389
Reconciliadon ofFunds
& (Losses)
TO1￿ turbd5 brought t¢Jrw¥rd 4t
1 Swtember 1024
J12
79,212
7&823
7U23
Total fvnds carAed lor*aYd at
31 AuBUSt 2015
79J12
79J12

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Balance Sheet
for the Year Ended 31 Au8USt 2025
31 August 2025
31 Au8USt 2024
Nrte
Flxed Assets:
Tangble assets
20.088
TO￿ Frxed As$e¢s
Current Ass¢ts:
Stock
Debtors
Cash at Eonk and in hand
1,256
54.823
5&922
70,W9
71031
TO1￿ Current A55Pts
Creditors: Amounts falling
due wirhin one year
10
3,931
3.928
Net Current Assets
51991
68,103
Totsl Assets Less Current
Liabilitie5:
73.0
79,212
Funds:
Unrestricted Income Fund$
79,212
Total Char￿Y Funds
73.0￿$
79,212
The Tru5tee5 COn￿der that the Charitthe Incorporated Organi5ation 15 entitled to exempvon from the
requirement to have an audit under Section 144 of the ChariDes Act 2011 and that the memEers have not
required the Charity to obtyn an alltlfrL
The Trurtees aCkno¥￿edge their reSponsi￿l￿e5 for ComF4￿n8 with the requirements of the Chariues Act
2011 Trmth respett to accounting records and the prepararitin of financta StateM￿t>
The financial 5tstements were apwoved by the Board of Tn￿e5 on 6 NovemEer 2025 and were $gned on its behaff ty.
Mrs V Relle
Trustee
Mrs C Edler
Trus

Brenchley Preschool
A Charitable Incorporated Or8ani5ation
Charity Number 1103545
Notes to the Financial Statements
for the Year Ended 31 August 2025
Accounting PolicÉes
Basis of preparing the ffinancial statements
The financial statements of the Charir2ble Incorporaod Organisation. which 15 a public benefit entity
under FRS 101 have been prepared in accordan￿ with the Charities SORP IFRS 1021 'Accounting
and Reporting by Charities.. Ststemenc of Recommended Practice applicable to charities preparing
their accounts in accordance wtth the Financial Reporring Standard applicable in the UK and Republic
of Ireland IFRS 102) {effective l January 2019)., ￿nanci￿ Reporting Standard 102 The Financial
Reporting Standard applioble in the UK and Republic of Ireland,. The financial sratements have been
prepared under the hi5torid cost convention. The accounts are Stated in £ sterling and are round
to the nearest £1.
Income
l income is recognised in the Ststernent of Financi￿ ACti￿tieS once the chwiy has entidernent to
the funds. it is probable that the income will be received and the amount can be measured reliably.
Grant income reC￿ved relating to period5 after the year end is trea￿ as deferred incorne.
Expenditure
Liabilitie5 are recognised as expenditure as soon as there is a leg31 or construcuve obl1￿￿on
committing the charity to thar expendirur¢ it is probable that a transfer of economic benefi(s will be
required in settlement and the amount of the obl￿tiOn can be measured rdiably. E%penditure is
accounted for on 2n accru￿$ ba￿$ and has been da55thed under headings that a&gregats all cost
related to the (ategory. Where costs cannot be dIre￿Y attribuod to particular headin85 they have
been allocated to activities on a basi5 consistent vith the use of resources.
Stock
Stocks are ￿Ued at the lower of cosc and net r￿l$able valu4 atter making due ￿lOWanCe for
obsolete and slow moving i*ms.
Taxation
The charity is exempt from corporation tsx on its dwi¢able actiwties.
Tansible fixed assets
Asset5 held on incorporation have been valued at their estirn￿ed depreciated market vlue at that
tyme. additions are valued at historical COSL The chartty r41t￿lSeS items of equipment which are
expected to be of continuing use and which cost more than £200. Depreciaoon is provided at the
following annu￿ rn￿s in order to write off e2th asset to its residual Yalue over its estimated useful
Furniture and EquIpm￿r
Leasehold Improvements
- 5 yws on a srrri8ht-line basis
- 5-10 years on a 5traight-ITne b35iS
Fund rertrirtion
All of the funds are unrestricted. Unres¢rictsd funds can be used in accordance with the charitable
objectives at thè discretion of the trustee
Pension costs and other post-retirement benefits
The Charitable Incorporated Organi￿tion operates a defin￿ conthbution pension Scheme.
Contribuuons payable to the Charbrknle Incorporated Owanisation'5 pension Scheme are charged to
the Statement of Financial Acuwties in the period to Nvhith they rdat
Page 10

Brenchley Preschool
A Charitable Incorporated Organisation
Charity Number 1103545
Notes to the Financial Staten*nts
for the Year Ended 31 August 2025
l.(cont) Accountin8 Policies (continued)
Going concern
The charity recorded a deficrc in the year afrer recording a surplus for the last S year& The rnaioriry
of this deficit arises from the depreciation of assets. Adjusting for this the deficit would be
approximitety £l.C(K) for the year. The Trustees have reviewed the income streams and are making
necessary adjustments to costs co ensure that the Charity wll retsjrn to surplus. As a resulL the
Trllstees consider that there are no material uncerraintie5 relating to going concern. Therefore. the
accounts have been prepared on a going concern basis.

Brenchley Preschool
A Charitable Incorporated Organisation
Charlty Number 1103545
Notes to the F•￿￿131 Statements
for the Ytar Ended 31 August 2025
Charitabl¢ A¢tiYities. Pre.khool Provision
31.8.25
31A.24
Pre-khool Fees
Early Years Grants from Kent Counw Counc
FF2 Grants from Kent Ctyjnty Courtil
Other Grants from County C(X￿ClI
86.950
165.1188
1246
7.369
260.653
104
14.759
9.137
3,44S
22S.445
Reystraty¢)w are included in Pr￿&hOol Fees.
Income from Fundraisin8lFundraisin8 Costs
Year ended 31 2025
Year Onded 31 Augurt 2024
Net
Intome
Net
Inci)me
Income
Expendityjre
Chrisrjnas Card4 Letters & Fa
Grfr Aid
Sponsored Tub hll
Quiz N.
Leaver5 Bock
TW Lotto
Raffle
EasyfUndra￿1
SporJky 8¥
Spring Social
Cricket RafflE
Craft
Euro 5tske
Raisin Box
Easter Egg Hunt
Coffee morn￿85
Mothers Day
Valentine's
Fundraising Tab
Library
Soveryer Hunt
878
43
835
1.369
71
1.297
465
775
318
215
443
65
465
618
318
215
443
65
S07
450
507
410
259
238
157
238
102
212
30
30
120
85
65
167
80
65
34
75
12
333
3511
4.653
212
4,441
Vnifoms
31A25
31.&14
Unrform Sales
1042
1042
Unrforn costs
1130
1130
1.995
1,995
•12

Br•nchley Pr•school
A Charltable Incorporated Organlsation
Charity Number 1103545
Notes to the Financial Statements
for the Year Ended 31 AUg￿t 2025
Charitable Éxpenditure
31.8.25
31J.24
Salaries
Employer'5 National Ins￿*￿*
Stsff Pensions
219.993
9.414
4.343
I￿.051
8￿30
3.522
Other Stsff Costs
Sraff TrainiThg
Pre-sthool Ren¢
Raos
Education￿ Ahts & Equipment
Fruit & Oth
Rep￿r$ and R￿ewa1$
Posw Tekphone & FThototq)yng
Ststionery
InsurancelPLA
Depreci4tiDn
L¢)$5 on di5P05al of ￿ed a55e¢5
670
1,452
10,925
1,697
1374
123S
1171
536
1,6n
3,103
1202
1212
5.952
5D41
3,691
267,079
224.328
The average monthty number of*npfoye£% dLwing thE year was as folk￿.
31.8.2S
3J.8.24
No&
Pre-sthool Sfafl
A¢kninistrator
10
12
The chrity employed I15raff thJr￿ the year. No employee5 W￿re pwd m¢Ye than £60,CK#) during the year.
Other costs
31.U5
31A24
Legal & profe5sDnal fee5
Independent Examination
Companrds HoLse
Bank Charges & Inttrest
1369
1,775
870
3.264
1658

Brnnchley Preschool
A Charitable Incorporthd Organisation
Charity Number 1103545
Nrtes to the F*Midal St*tsm*rtts
for the Year Ended 31 Augltst 2015
Income and Expendlturn
ThÈ incorne and defKir are atrriknabk ¢0 &4rMth athioes after
hargi
31.825
31A.24
Deprecrdtion. owned assets
Loss on dsposal of assets
5.041
3h91
Tangible Fix*d Assets
Furni￿re &
Prnperty
Totals Equipmert Impr¢)vements
Cost or ￿luatIOr
At I September 2024
Add￿On5
Disposa
At 31 Auw5t 2025
91,208
14,020
24.077
520
67.130
13.$00
105.228
24,597
80.630
Dtpreciatlon:
At I September 2024
Charge for year
Eliminaod on di5P05al
At 31 Augy5t 2025
.099
5.011
21.643
665
58,456
4,376
85,139
21308
61831
Net Book Value:
At 31 Auw5t 2025
20.
1289
17,799
At 31 August 2024
1434
675
Debtor& Amounts falling due
wlthln one year
3IA25
31.&24
Prepayments
Trdde debtor5- for feeslyants
Furlough Grant Ckns
Other debtL
1.256
1.256
P4É 14

Brenchley Preschool
A Charitable Incovporated Organlsation
Charfty Number 1103545
Note5 to the Financial Statements
for the Year Ended 31 August 2025
10. Creditors: Amounts falling due
within one year
31A.25
Accruals
Grants recewed In advance
PAYE & Pensions
1.145
3.036
1783
3.931
I l. Employee Costs
31.825
31.8.24
larles and w4es
Nati¢)nl Insurthce
219.993
19.356
19.9421
4J43
180.051
Nation￿ W￿ur￿nCe- ErnplgymeJrt ￿lOW1n
Pen5ion5
15.2891
3.522
233.7SO
Th¥e Y￿e deven M￿nb¥S ofskff ￿p10yed the year.
191.603
12. Trustees Remun•ratlon
No reMunernti￿I directy or indirecdy out ofthe fim(1s ofthe dryrity wa5 pwd or ￿Yable for the year to
any Committee Members or to ary person or Pers￿ kJ￿¥n to be COnr￿Cted to aside from 35
noted below.
Following the adoptyon of the Pre-sthool Leamirq ￿lowar￿e 2012 Mth)orandum & Artickn of
As50c4oon. whth now allbws members of sraff to become Trt￿rees￿lrect0r￿ Mrs S Scovell was
appointed as a Trusoe and Director on 18 November 2013. As h￿t￿hted note S, Mr$ 5covell was
paid remuneration for her rofe in the Pr&sthoDI l¥JE r&eNwJ no re￿I￿Vation in her capacy as
TrusteelDirector.
Comrrbittee MembEr5 luye been reuni￿r5ed for eyperw ￿￿red in pw$￿nCe olthe Charirfs
artryityes.
13. Limited Liability
Durinz the year. the Charity converted irffti a CIO. A CIO, or Ch¥rubk Incorporated tknntsation, is a
IW Structure for ehtrrues in and Wale5 thatarts like a company but is not a company utKler the
Companies Acts. It allow￿ charit￿ to have limited liabifty and errter inro contrncrs ￿ their own nam< iKrt
they are regt5tered with and regulated by the Chary Commtssion. not Compxtbies H¢)u5e. offers the
benefrts of incorporatior& like limNed Imbilitylor tr￿tees, wtth¢xrt the a550Ciited company regULitiOr￿.
The Chanty has no share C￿. The metrkn have no pw50n￿ the event of Ch￿lty winding
Py15