BIUGHT SPARKS KINDERGARTEN LTD
(LIMITED BY GUARANTEE)
CompaDy liumber 06113421 (Engl#nd & Waks)
Cbarlty Number 1120624
REPORT OF THE TRUSTEES
AND FINLYCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

BRIGHT SPARKS KLYDERGARTEN LTD
Contents of the Flnan¢lal Statements
For the Year Ended 31 August 2024
Trumees Rep￿rt
Statement of Financial Activitie5
Balance Sheet
Notes to the Financial Sthtements
8-12

BRIGHT SPARKS KINDERGARTEN LTD
Report of the Triislees
for the Year Ended 31 August 2024
The Tn￿leeS pre5ert &ir Rewrt with the flnanci￿ sthtrments of the Charitable Company for the Y
ended 31 Aug￿ 2024.
al and AdmlDlstr*tfve Inforrn*llon
BTighi Sparks Kin(kryth Limited is a ¢k4rbtable C(Mnpany Limi*d by Guaranlee aThl (knes n¢X have any
shar¢ capita]. It incoTFMxatcd OD 19 Febnw 2(K17 arnl was registcrcd as a Charity on 20 Au8usI 21J)7.
It is governed by a Mem(randum XNI Anicles of A5￿￿laI10n daied 19 Febnwy 2LN)7 as amended by
Special Rcsolution d&i¢d 9 Aug￿ 2(M)7. N¢w Tn￿lets ll￿ aptKovcd by thc prcscnl mcmtLYs of thc Inisl¢
)aTd. (Further admini51rn1ive (knail$ of the Lharity can be fouThl pa8e l).
Bright spa￿ KllMkr8anen is ¢ommin¢d to ryoviding high-quality. ￿fe, and nurturin8 pre-school
¢hilthare aThl education for children a8ed 2 10 4 y¢ar& alon￿lde a V￿lety of enrichin8 OUt•of-xhool
activities for children aged 3 to I l ye￿. We are also dcdicaled to sUP￿rtIng stsff dev¢lopm¢ni and
offerin8 OPWrtumU¢s for trninces ift the fi¢kL
We have refeTTed io the 8uidaKe COnthin¢d in the Chwity Commission's gertrnl guidance on pJbli¢
benefil when reviewin8 our aill￿ objeclives and in platitiing furure ￿1VIll¢s.
Overview
Although financial challeoges bav¢ c4)niinued this year. Bri8hi Sparks has managed lo 11)eiate smoothly
withoul any major ditTiculties. pre-school numbers have remained s¢Mn& wilh 12 children
successfully traDsitioning io pnmary schcd iti July. The OUi•of-%h￿l Clubs have also I￿rforniCd well.
and the success of our inaugurnl 'QJen Day. has led to an increase in the number of children on Ihe
waiting lisi for Scptembcr.
Th¢ 8ovemmcnt'5 addilional fuThlin8 for 2-year4)Ids and knih•lds of WOTking parepis h&% driven an
increase in session tr*)okin8s fLY these 28e groups. Out￿f-S¢ho0] clubs remain consisiendy FM)pular.
We remain srattful 10 Early Years Cbildtare Suppon (EYCC) f(Y tlw invaluable guidance and SUPkKrt
The advice ￿ provide is lo Imxh (k stslTarMI commiltee.
We would also like to tske this oppxtyjnity io exwess our •pprciali(￿ for the hard worl eommjtsn¢nL
aThl d￿l¢l￿on of our sthff. B[￿h lh¢ Manager ar#J Assi*anl .Manager cr¢aie a positive and supportive
¢nvir¢)nrnenL which makes Brighi Sparks • fanwtic plx¢ for thildren w learn for stsff io wor
In*n
The fuwKial results fLY th¢ year. as ddailed in the financial stsiem¢nts. ar¢ ID li￿ wiitrl th¢ exFKcied
projections aNI show a sthble w￿1￿0￿.
Mana
We are ple&sed to rcport that th¢ mana8emeni ieam rentsins CODS15(¢nl and ¢oniinues lo collaborate
etTedively, ensuring thai Bri8ht spa￿ main￿lDs its success and con1iDu￿ io impro%'¢. This is a point of
greai pride for us.

BIUGHT SPARKS KINDERGARTEN LTD
Compmy IDformAtlon
For the Year Endcd 31 August 2024
TThslees
Claire FeliFs
(resigned 23 April 2024)
Sieve B¢lshaw
Stsc¢y Musnll
Dani¢ll¢ Skinner
Laura While
1>4vid Milckll
Rcknca sha￿ (4pp)intcd 22 April 2024)
Lrdnne Bclion
(aprA)inted 22 April 2024)
Jcnna Milchell (aP￿inIcd 22 Apnl 2024)
(resigned 17 Septemkn 2024)
Dlrettors
Sarah BrO￿ffi
Stacey MuMill
Reglstered Offlee
SibKy Free S¢lK)oI
Old Main Road
BO￿On
PE22 ORR
Company Number
06113421 (En8latsJ & Wales)
Cbarlty Number
I12(￿24
Independent Ei•mlner
Mts Nicola L£ntM FCCA
tkxter & Shary>e
Cbartered Certified A¢c￿rn￿nts
Th¢ Old Viurnge
urch Close
LirKolnsbiTe
PE216NA
BAnkers
HSBC
49 Lumjcy R(xd
Skegness
PE25 3LW

BRIGirr SPARKS KN)ERGARTEN LTD
Re￿rt ofthe Truste
for the Y¢ar Eoded 31 August 2024 eMd•ued
Maoa
ement *Ad Sta
While we have some sthtTchry this yew. we continue to Iwve an eXceFrtl￿￿l *4m of Early YeaT5
prncti(iotKrs WI￿ denmknie p￿Slon. ￿lfth￿Ce. skill. Howcver. rccluitment remains a ¢halleng¢
ross tIK Srflor. ￿ the P￿ offered does nL* always relleci the considernble responsi￿.]111cS Early Years
ptactttioneT5 sIM￿lder.
Bri8h¢ Sprks continwa lo within E*Tly Years F(xxk&iiM Sthge (EYFS) fT*nKwotk. The
senior mana8em¢M ieam re8ul*ly reviews aThl implemeNs 8uld8￿< ensurin8 that stsff are
Uipp￿d wilh ilK SUFPM ￿¢￿ io delivtr kn8h*wlity caff aThl edwtion.
Wc also collabm* with other w)widers when ￿. Farti￿larlY Wh￿ children attend more th
on¢ seiiin8. ensuring ¢QNifiuity of care.
Profession￿ development is a wicw. and stsff arc cncournbyd io attend relevanl training opportuniliL%.
meeiings and supervisions are used io discuss ongoing develowL ensunng Brighi Sparks
remains of the leading childc•r¢ Provisio￿ in the I￿. Trnining is provKkd usin8 Teams. Zoom and
f*¢e•W.fac¢. AdditI￿￿11y. in-bjuse Firsl Aid trainin8 is rffovthd ￿ the wlv)le le*n.
Our stsff are hi8hly qualifirt knowledgeable afid dedic*ed. We are e4)eci•lly prthMI of stsff memb¢T5
WIM) IKJld qualifications s￿h as ￿ Early Years F￿ndl(lon tkgrtt. a BA Hons tn Iducaiion. aThl an Msc
in Child and Ad01¢￿ent Mentsl WelltYin& We also hve a SL*ff member WOTkin8 thwards her Level 3 in
Early Yeus Edu¢ation.
The volunlary mana8em¢ni committee c(xrtIn￿S w wovide stron8 $Upw￿ ￿ the day-104ay operations of
Bright Spark5. Regutsr cthnmittee mettin8s ¢nsure eff¢aive govern￿. and Idion plans are in pla¢¢ io
Idress are•s ihat ffed •ll¢Dti(M.
(hr staff c4)r6is*wly 80 above aDd volw*eerin8 their lime fty fuThIr￿8 events and additional
nx¢tin85. These efforn help rnise f(Y new •Thl res0Wr￿ ihai ¢rth￿￿e thc Icarning
The com￿￿e¢,$ stren8th lies in its de41K¥ion Bright Spths. We are iwreth'bly prwj of
the entire team thth'r (M8￿n8 COfnmitrneAt to ¢tttin8's succe%$.
W¢ are extremely of the ¢4MtirnKd S￿¢¢$5 ofBTith Spths in delivering eX¢wim￿ ¢hildcar¢ and
cduthion. <hr staff cre4* a warnK wela)min8 environmi for ch'ldrcn Ind famil￿5 alike. and we take
pnde in w)vidin8 a place where thildrni can thrive. The comminee is conftht thai Bright Sparks will
Coniioue to 8row arml with th¢ of ow pxcnts ￿Ing es%Qtial io thi$ sUC¢tss.
The Futh
We are aware that ihe rising cost of livin& al(x)g M'iih ihe upcoming increase in the livin8 wage lin Apnl).
will irn￿ Bri8hi Sp¥k5' fiDan¢ial p￿110￿. We will closel) Tnoniior these changes afyl adJuM our fee
slnKlure ac¢ordin8ly. We Ke Also fvlly awar¢ of yi)rnmg ￿￿¢4$C5 ￿ Nl contributions. fwth¢r liw

BRIG￿ SPARKS KINDERGARTEN LTD
Report •f the Tr￿¢￿$
for the Ye*r Ended JI Augusl 2024 eond•ued
The Fulllre e
ollnued
Bri8hi SkMTks is well4eS￿￿d in the local community. aThl we renuin ¢(rniff￿ io pmyiding ihe hi8h
standard of care cducation we are knm for. We take pride in offerin8 a W￿P1￿ce where statT feel
supw)rt¢d both personally and wofessi(Nlly.
We ar¢ clxffidcni that Brighi Srths will comin￿ ￿ deliver OUts1kndi￿ servicc. maintaini08 its position
85 Ihe first choice for hIgh￿U￿11ty chilthare and dKation in the arta.
tale
tr￿￿eel,
slbllltles
The trustees aft rquirtd the Charilies kn 2011 ￿ PT¢W¢ financi￿ s￿ements fly each finaThr￿1
year which give a and fair vi¢w of the clwity's financial ￿1vill¢S the year WMI of its
ruwKial posit1(￿ at the eTrJ of )w.
In yEpar1￿ fu1￿CIal Sthien￿ts 8ivin8 a In* •Thl fair view, tr mtst¢es slhxld follow prr£tice aThJ:
s¢le¢t suilable accounting ￿lIcI¢S ihen aN)ly ihem ¢ffisistertly?
make judgements and estUYW that are rclsonabk a￿1
stste whether applicable ￿0￿ntIng Standath and sts*ments of Tffommended ￿8CliC¢ have
been followe& subjed ￿ any makrial &parnm th'5clos•J and ¢xplaincd in th¢ financial
the chan'ry will co￿)nUe in (ry>u*
Tr trustees *t rryKThible for k¢¢pti8 w xc(wnti￿ rc¢4xds with reasonabl¢
•¢¢uw the finanml posilion of the charity whith amble them kn ascenain the finwKial position of
the (tr￿lty and ensurc thai thc fllwKial ststememts C￿nplY wilh applicabl¢ law and re¥ulaiioo& Thry
are also resp)nsibl¢ f(Y saf¢8uardin8 the assets of the Chan"ty and 1￿ce f(Y uking rcasonaN¢ 5W)s f(Y
the weven(ion *MI det¢Ciion of and (Aher irre8ul*iiie&
Wh¢n amounts are wesentrd within items in the profit I￿1 I￿5 ac¢ouni and balarre shect. the truslees
have h¥1 re8ard substarKe of the rerM)rted trans￿l0n ty aTran8emenL in with gener￿lY
ae¢¢Pl¢d a¢¢ouw I￿ncipleS or Fyxtsce.
2(X)6 relating to small cornpame5.
ved by the IM)ard ￿ 28 Awil 2025 $i￿d on its beb•lf.
Sarah Brow•
Truslee

BRIGHT SPARKS KINDERGARTEN LTD
ImdepeDde•t EuThkner'5 Reyt to the Trustees
I report on the accounts of the CoMp￿Y f￿ the year eThJed 31 Aug￿ 2024 set out on pa8¢s 6 to 12.
Ra￿lIve res￿o$[l￿1¢S of tr￿1￿$ Ind examlner
As the ¢hkrity's trustees of the Company (wlK• are also the thr¢thows of the CryAny for of
Company law). you are Tespoftsibl¢ for the W¢F•Ni(m of acc(xmts in ￿Kda￿e with lh¢ rtquirements of
th¢ Con4)anics Act 2[￿￿ ('Ih¢ 21Kkn Act-).
HaviD8 satssfied myself th* the x¢ounts of the C(xryMny are ￿)( requjred io be audiied for this year undcr
Part 16 of the 2(KK) Aci are ell￿ble for 11Kk￿¥￿I ¢xamin*i(xL l in res￿ of my examinati1￿ of
your chanty's accoiints as carricd out undcr S￿l0n 145 of th¢ Clwi'tics Act 2011 ('Xhc 2011 Act"). In
caTryin8 Out my ¢xamination. I htt￿ follow the direL1ions ￿Ven by the awiiies Commbssion (und¢r
x£tson 145(5) Ib) of the 201 I ACL
Indeptndenl exxmlner's sl*tement
I haNe completed my ¢xaminaiiotL l ￿￿firM N) m41eTial mthas have ¢onK to my attention which
gives Ine Cal￿ lo believe thii:
accoiintin8 records were not kept in accordance with seaion 386 of the Companies Acl 21Kkn:
the accounts do not ac¢ord with such reoxds: c
the accounts do comply with relevant xcouNin8 requremthts under secti(m 396 of t
Companies Act 2(￿￿ Lxher than any requirement the accounts give a 'tnie and fair. view
which is nol a matter considcrcd &s pan of an indcFrndent examinaltorL or
th¢ ac￿Ullts ￿ve ￿t been prep￿￿ in xc(Yd4ll￿ with the Chan'ii¢s SORP (FRS102).
I have no concerns and have come a¢ross no other matters ID conne¢tion with the eXamI￿tion to which
aft¢ntion should be drawn in this rqffi in order io enable a prq)er of the xcounts to be
rea¢h¢d.
NICOLA LEPITON FCCA
Independen¢ ExamlDer
Dexter & Sharpe
Chartered Certlfled Accou•l*nts
The Old ￿,1¢ar￿ge
Church Cloge
BoslOQ. Uocolmlth
PE216NA
D*tt: 28 Aprfl 2025

BRIGHT SPARKS KTNDERGARTEN LTD
St*tenmit of FInancI￿ Art1￿1￿$
IKluding IDcome and Expcndilure Account
For Ihe Year Ended 31 Au%ust 2024
Total Funds Tr￿] Funds
2024
2023
otes
LYCOh1E thD EXPENDITURE
INCOMING RESOURCES
IntomlnE Resources from 2*￿Tated funds:
A¢iiviti¢s f¢x 8eiKrniin8 fiu
19SJ22
158,982
212
TOTAL INCOMIYG RESOuRC￿s
195,922
159.194
Rew4rtes Exp¢nded:
Chan￿ble xii%'jiiei
A T7h64
173.233
2,697
TOTAL RESOLTICES EXPENDED
180.458
175.930
YET INCO%IING RESOURCES FOR THE YEAR
15.464
(16.736)
TOTAL FUND BROUGHT FORWARD
33.•34
49.770
TOTAL FUND CARRIED FORWARD
498
33.034
The Do*5 on pges 8 10 12 fonn F•rt ofthese fin￿111 ￿nents

BRIGHT SPARKS KINDERGARTEY4 LTD
B￿allee Sherf as at 31 2024
2024
2023
N•t¢s
Flxed As%el&'
Inlanwbl¢ we
Tan8ibl¢ asxts
&132
6.902
S132
6.902
Currnwi As*ts:
735
52J66
1.748
41.2
Cash ai b￿& WMI ia
sjjoi
42.948
io
Credltors: fallini d
within onc y¢
9h35
1&816
C¥rni Asjtts
43J66
26.132
TOTAL ASSETS LESS CURREYT
LIABILITIES
4&498
33.034
FUliDS
Unrestricied fimds
W98
33.034
TOTAL FUNDS
4&498
33.034
The ehvithbl¢ comw is entidc41 kn eX¢nVi￿ *Mlil S¢rfion 4T1 of thc C4xryb￿Jes A¢t 2(￿ for
the yar en&d J l 2024.
The mistees have Th)t rtquired the ch•rityble eomwy kn oFAain ￿ wdil of its finwKiil sta*mMts for the y
31 Au8USt 2024 in xe0rda￿e with Sedi¢)n 476 of the c{Mry￿1C5 Acl 21X)6.
The trusl¢es acknowled8e iheir ft5po￿lI￿}ljl1ies for.
(4)
387 ofthe C(xTynics Act XKffj'
pr¢paring finan¢iil ststemrnty which wv¢ • fair vicw of stht¢ of •(fairs of the Charithble
¢4)mp•ny •$ It the end of fin•rK￿l year *xl of its surplus or defi¢ii for fina￿111 year in
Ydan¢e with the requirements of Sedjons 394 395 aTrl wh￿b othcnvise comply with thc
requirements of the Comp•llb￿ Art 2￿6 relaw SW¢ments. so far 4$ applicabk io the
(b)
Tknc finwxiil sLNtemcnts hve brtn wfpued ID acc￿ with sp￿￿1 ￿0VIsi(￿ of IS of the
Companies Au 2[j￿ reljiin8 Ch￿l￿bk •Dd the Re￿nIn8 SL2Ddard for
SM￿ler Entilies (efftthv¢ A￿1 XK18).
The ststements were Ipp￿¥¢d by the B(Ard ofTnM*es 28 Awil 2025 Ind si8Md oa its ithf
S*r•h Brown
Dlredor and Tr¥gle¢
The on Fa8¢$ 8 w 12 fomi ￿ ofthes¢ fmwKiAI A•kn

BIUGirr SPARKS KINDERGARTEN LIMITED
Notes to the ￿￿*￿￿*1 St*tements
For Iht Year Eoded 31 August 2024
AccouNfLWG POLICIES
Basb of Pre￿rat￿ of FInaAci￿ State#￿Its
The ruw1¢￿] 5tstements of chantsbi¢ c(ryany. w.hich is a public t*iJefii entity under FRS 102.
have been prew￿ in xc(xdarK¢ wilh the Chariues SORP IFRS 102) 'Accourblin8 and RcwJrtin8
by Charili¢5: Staiement of Recornn￿ Prxts¢¢ applicable io clwities prepann8 their xcounts ID
Cordantt with tl* FirthKial ReP￿1Th8 SiaThlud aN)IKable in the UK aTrl Republic of Ireland
IFRS 102) (effeui%e l January 2015).. FIn￿￿la1 Rewttng 102 'Th¢ Financial ReFoning
Stsndard a￿lcable in ipt UK and Rqwblic of IrelaThl' and Ipt Compniu Act 2(￿. The finarKial
statemmts ha%'e been kxrpared the hiX(vial cost cMv¢nlion.
In¢omln% Resourees
All uxomwg resLNuces are incI￿led in the SOFA (Stsi¢nKrt of Fin•ncial Actii'ities) when Ihe
chm'ty is kgally entiikd ￿ the i1￿￿)e aTMI th¢ amwll can Ix quanlified with [CasL￿ble accurxy.
G[￿ts art WIM t¢c¢iv
Resources exrthkd art in the of Aaivilies (m an ac£ntyls bnsi
incI￿1Ve of *ny VAT be recovfffyl
(Charl￿ble exr%ThJiture) athl the ¢o5ts for the nmnin8 of th¢ charity itself as an or8anisation
GocdwilL being the anKyJni ￿ld in ccquKaion with wuisiti{￿ of the Iminess in Mwch 2(K
T•nglble Flxed Assets
l*iaiion is rKoMded * the folknw8 *mMMI in ￿thr * WTi* off exh assd ¢)v¢r its
¢stsMa￿ uscfid knf
Fixftres 25% val
T*x*lkni
These swanents *e weF4red the th¢ charity is ¢xeny s.505 IcfA
Funds I￿ld by & chwity •re eidxr.
URresYnctrd %eMernl - ilxse aye by wed in ac¢wthnce wilh the
han'thbl¢ objcrts ai the diS¢T¢tiOD off the
De5ix￿ed/#￿d5 . these *e funth scf by the of funth f
within the obj'ects of tlK ¢hvity. Restrictions *ise wheth sP￿.fied by the (Y wlxn

BIUGHT SPARKS KINDERGARTEN LIMITED
Notes to the FInane1￿ Statements
For the Year Ended 31 August 2024 eootln•ed
2024
2023
NET INCOMING RESOURCES
Net inMmin8 re￿ulfU gre slated after chw.
1.770
2.389
- 800dwill
Independenl Examinati(
A¢counwi¢y s¢tvic¢s
Stsff C¢)As
2.160
537
146.911
454
152J08
STAFF COSTS
Cban"tsble Activities
152J08
146.911
Costs consiA of:
146.440
143.780
3.131
Social Security Costs
152JO8
146.911
The avernge weekly Dumber of employtts w
2•24
2023
74.455
63366
74.455
44.617
INVESTMENT INCOME
Bank interesl
212

BRJGHT SPARKS KINDERGARTEN LTD
Notes to the Fln*Kl*l StAtements
For th¢ Year Ettded 31 Au£wt 2024 tontlnued
TAXATIO
Anllysls of tbe tax ¢harye
No liabilily ￿ UK co[￿)[*110n lax arose on ordinary athivities for th¢ y¢•r ended 31 August 2024
nor for th¢ yar eoded 31 Au8USt 2023.
CHARITABLE AcfiviTIES
2•24
2023
Wages
Pensions
Lunches
Rent ral
Insurance
Light and he•t
TclephoDe
Ststionery
Advenisin8
Travelling
RepaiT5 and
Activity M￿¢Tial5 ¢tc.
Cleanin8
Sundry expe
Courses I￿4 subscriptioos
Bank clwg
Ikprecl*lloD:
Fixiures and Fillin
Nurs¢ry Equipmcni
152J08
1.942
149
2.518
713
3,137
$54
lJ21
146.911
1.695
6264
2,753
658
2,682
353
947
iJ95
1469
2.049
3,948
952
835
734
63
lJ72
775
70
iJ86
184
2,114
275
177,664
173.233
GOVERNANCE COSTS
Ac¢ountancy aTha ￿ofeSsi￿al fees
2.697
10-

BRJGHT SPARKS KINDERGARTEN LTD
Notej to the Fln*nc5al Statements
For the Year Ended 31 August 2024 contlDued
INTANGIBLE FIXED ASSETS
GoDdwlll
Cost:
Ai I September 2023 and 31 August 2024
Amorthatlon:
Al I Swember 2023 ￿mI 31 AUS￿ 2024
2,667
2.667
Nel Book Value:
At 31 Aug￿( 2024
At 31 Augu￿ 2023
TANGIBLE FIXED ASSETS
Flsturn and
Nur•ery
Flttlnp Equlpmenl
TOTAL
Cost:
At I S¢ptember 2023 31 August 2024
Depredadon:
At I September 2023
Chu8e for year
34J22
4J16
3&838
4J78
3.758
31.936
1.770
At 31 August 2024
29.764
3.942
33,706
Net Book V￿lle:
At 31 Augu￿ 2024
4.758
374
5,132
At 31 Augu￿ 2023
558
6,￿2

BRIGHT SPARKS KINDERGARTEN LTD
NI￿￿ to the FlnAn¢lal Statements
For the Year Ended 31 AUg￿t 2024 conllDued
DEBTORS: AMouNfs FALLING DUE
WITHAN OYL YEAR
2024
2023
Trade debt(Ks
735
1.748
io.
CREDITORS: AMOUNTS FALLING DUE
WITHIN OYE YEAR
Trade creditor5
PAYE
A¢¢nthls defened l￿¢Xne
14J97
4.245
5JOO
2.419
9.635
16.816
SHARE CAPITAL
The compAny is irrforr<raled ￿ the Companies as a CLYnp•ny Limited by Guarantee. No
share Capithl be¢n iss￿d. In th¢ eveni of ib¢ company's winding up each member may b¢
requirEd io ¢ontribute an am¢xmt nL* excee41in8 £1 ￿ a contribution towards ihe debts and
liabilitie5 of the company.
12-