CHARrrY REGISTRATION NUMBER,. IJ41387 Fish And Brlcks Pre4chool at Gateiyay Baptist Church Unaudited Financial Statenients 31st Illarch 2024
Fish And Bricks PreChoOl at Gateway Baptist Church Financial Statejnenls Year ended 31st M2r¢h 2024 Page Trustees, amlual report tndependent examinevs report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
P&ge I Fish And Bricks PrsChoOl at Gateway Baptist Church Trustees, Annual Report Year ended 31st March 2024 The trnstees present their report and th¢ unaudited fmancial stalemenrs of the charity for the year ended 3 1st March 2024. Reference and alAItratIve detwls Regtstered charity n#Elle Fish And Bri¢ks Pr¢-S¢hool at Gateway Baptist Chu Charity regtstratlon number 1141387 Prirtcipai offiee GawAy Baptist Church. Barn House Station Road. Bllrge55 Hill W1 Sussex, RHI 4 9EQ The trustee Mrs. J Godfrey Mrs. C Coffey Mrs. P Drdper Mrs. R GoSd]ng Mr. A D Partridge Rev S A Hobbis OBJECTII'ES AND ACTIVJTKES rhc object of th¢ Charity as s¢t Oltt in its goveming document is the 4dvallcement of the education (including spiritual deYelopmerLtI of cluldreD below cotJu)ulsory school age. The provision of facilities for r6cTC8tion for such children in the iniere5ts of social welfare and with th¢ obje¢tiv¢ ofimproTr'ing their conth'tions of Life by.. proTriding for all childreu withouT discriminatioll a safe aud satisfying pr¢-5ch(y)l. with a Christiall environment where Cbristian belief5 aDd values ate prowtrd and upheld. Thi5 will in the accDrdanee with the missioll of tbe Gateway Baptist Church which seeks to pmide services to th¢ ¢OllUllunily and to promote Christianity within it. The income and {at the discretion of the managemeDt COtDtnittre) the Capital of the charity shall b¢ applied soltly in fikrthcrin8 these objects. Fish and BTrck8 Pre-school-s daily plann LIvI11¢S of Lwhin¥ dtjd play? work in parallel with the emotiojul, spiritual and physical development of the children are &li8lled with the objectives of the clmrity and ar¢ for the benefit of all childret] errolled. 'rhe trust¢¢s have regard 10 the guidance is5ucd by the Charity Commission on public ben¢fit when exercising thefjr duties and obligaliotys the charity's Constitution. AClllEVEMENTS AND PERFo4rCE Fish and Bricks Pre-Sch¢)ol continues to recoivc excellent fecdbatk dnd praise frotn parents aThd carer5 of the childrn &ttendance. The a5 an Ofsted insprttion in DeMber 2019 8nd Fish and Bricks received a'Go(l' rnting. FfNANCIAL REVtF.W The Tn]stees op¢rnte a r¢5erYe w>li¢y which djey consider appropriate to ensure, barring unforeseen ¢ircumstaDces, the Continued #biiity of the charity to me£t its objeetives. The Charity auns to aintaill, as far as it is possible, a tninimllm of fret rcsuves quiw2]ent io ai leasi six months expendtture cov¢rng¢. At the vear end the ¢harity had reserves of £92.122. Expendikwc in the yeAr amountedto £113,858. STRUCTURE, GOVERNANCE AND MANAGEMENr Governing document.. Fish a1 Bricks Pre-school was opened on 1st September 1993 and is att unincorporated charity GOILStituted under its Owll foundation deed aDd writtell collstitution daLed 24th May 2010. It becaffte a registered charity on 13 April 2011. KrnItettt and appoititment of new Tnts*¢5: The charity is governed by a volunteer Board of Tnttts and ncw mcmbS are elected by existsng members of Ihe Board. Trnstees re£eive inductÉOD traiuillg OD belg elect¢d to the Board and continued training on all ollgoitlg blS Ihtougb the charity's Trustee meetings. Managetflent.. The Trustees mect rcgujariy during th¢ }ur discuss and agtee the ongoing busine55 and workings ol. Ihe charity with iegard 10 policy attd coTllpiiatKe all applicable regulation and requirements, financial viabiitty. progress against cljarity objectiNe and geneEai matier5 arising The trustees, annual report was approved OD .. al signeo on be1(0r the board of trustees by.. Trustec Mrs. P Draper
Page 2 Fish And Bricks Preknschool at Gateway Baptist Church Independent Examiner's Report to the Trustees of Ftsh And Bricks PrechoOl at Gateway Baptist Church Year ended 31st March 2024 I report to the bmstees on rny examiJNliots of the fJDaneial Itat¢Met of Fish And Bricks Pre-scbool at Gateway Baptist Church ¢the ¢harity) for thc year ended 3 1st Mgr¢b 2024. RespoDslbAMdes Attd b4515 of report As the InteeS of the charity you are TesFM)nsible for the PparatiOn of the fancial Statne tn accordance with the requirenltS of the Chan"ties Aet 2011 ('th¢ Act,). I report iti rE5peGt of my examination of the ebaTiLI5 fllwiciaj staternents caryied oui Utt¢kn section 145 of th¢ 2011 A¢t and in Carrying out my examinatioll I hai'¢ followed all the 4)plicablt DirectioDS given by the Clwity Cojnmission under section 145(51(b) of the A¢L IndepeDden¢ eJ8Jniner's ststemettt I have co]npleted DJY examinatioJL I confllm that no materÈal D]atter& have come to my attention in comiectio with the examination which giv&q me ¢au5e to believe that itl any mater[ respect.. the accounting recoEds were not kept in awrdwJ¢e witb 8tion 130 of the Charitic5 Act. or tb¢ accounts did not ac¢ord with the aecounting rwords" or the ac£ounts did not comply the applicable requirements cortcernt th- forni and crf)ntent of ar¢ounts s¢t out ill the ChariLies (.4ccowits and Report51 Regulauons 2008 other than any requirement that the accowits give a'tsue al fair, view which is not a matter considered as pgft of art itLdesdtt examinatlOD. I have no con¢ems and have come acros5 no other matters in conneclion wth the exan)ination to whieb attention should bc drawn in thi5 rq)ort iu order to e]Jable a proper uudetstanding of the accounts to be r&wbed. It¢pendellt Examiner Kim Lo FCA chartEd Accountant 23111 Qo2t PRB Atcountallls LLP Kingfisber House HurstWoj Grallge Hurstwo4xl tAne Flaywards Heath RH17 7QX
Page 3 Fish And Bricks PrsChool at Gateway Baptist Church Statement of Financial A¢tivities Year ended 31st MArch 2024 2024 Unrestricied fiS Total funds 2023 Total funds N•tr llleome And etkdosFments Donations 2nd kgacies Charitsble actiyities Otber trading activities Investm¢n: income ,282 124,894 .68 300 1.282 124.894 1,682 300 1,269 109,418 1,732 97 Total inco¢ 128,158 128,L58 112,516 Expenditure Expenditure on raisttig fid5'. Costs of otber trading activities Total ¢xp¢ndltllre 113.858 113.858 I04,248 113,858 113,858 104,248 Net income llet movewent in fund5 14,3CK) 14,3 8,268 Re¢on¢ilialioD of funds Total fullds brought forn?rd Total funds Caled forwsrd 77.822 77.822 69,554 92,122 92,122 77,822 The ststement of fInrIal tivItieS Tticlud¢5 all gain5 and losses recogn11 ill the ye8x. All income and expendittre derive from ¢ontu)uing a¢(iVitie& The notcs on pages 5 fom part of thuc fjnaKi¥l 5t4ternents.
Page 4 Fisb And Bricks Pre-school at Gateway Baptist Church Statement of Financial PositioD 31st March 2024 2024 2023 Note CurT¢nt assets Debto Ca$h at bank and in hand 12 773 94.745 802 77,989 95,518 78,791 Credlton: 4moMnts fallig due within one year 13 3.396 969 Net current ssets 92,122 77,822 Totsl as$ets less currellt liabilldej 92,122 77,822 Funds of the Cbarlty Unrestricted fldS 92,122 77,822 Total eharlty 14 77,822 These finattcial statem¢nt5 w¢r¢ approvcd by the board of trustees 8nd authorised for i&8ue on ......... . and are signed on behalf of tbe PA)ard by.. Mr5, P Draper Trnstee Tlte noles pgts 5 t•) g form part these fin11 sIAtements.
Page 5 Fish And Bricks Pre-school at Gateway Baptist Church Not to the Finallcial Statemcuts Year ended 31st March 2024 Gellerl thformalio Th¢ Charity i& a public ben¢fit entity and a rewtered charity in England and Wale5 and is unincort¥yaled The address of the prirteipal office is Gateway Baplist Church. Barn Hous¢, Station Road, Burge55 Hill, West Sussex, RH15 9EQ. St8tÈment ofumpll#llc¢ These fiDaThciai staiements have been prepared in compliance with FRS 102, Th¢ Financial Reporting Stalldard Applicable in the UK and the Republic of irel8od'. the Sratemertt of Recommended Prdctice applicable to ¢hariti¢s pr¢pariDg thsir accounts in accord2llcc with the FinaDcial Reporting Stsnd&rd applicable iti the UK and Republic of Ireland {FRS 102) {Cbariues SORP (FRS 102}) attd the Cbatities Act 2011. Accounthig polities Blsis of preparation The f]naTh¢ial statements haye bcen preparryj on the historical co# basis, a5 rnodified by the revaluation of ertaill fiDaDcial assets aod liabilities and iuyesttnent properties rne&sur¢d at fair value tbrough iticome or expetLditurc. The financiat 5tatetllents ar¢ prepEd iti sterlin& which is the fUn¢tiOn cuThency of the entity. GoiDg concern There are no rtterial uncertainties about the cIwiS ability to ntInUe. Fund A¢¢ounthig Unrestricted funds are available for use at the discretion of the trnstees to furtber ally of the charity's purp)s¢s. Designated funds are ulwcstricted funds eamwked by the trust5 for particular project or commitm¢llt. R¢stTirt¢d funth ar¢ Subjected to restrictions on their eXndItUr¢ declared by the donor or through thc ternis of An appknal, and fall into one vf two 5ub-clas5es.' re5tricL¢d incoine ttdS or endowmenl lunds.
Page 6 Fish And Bricks Pre-school at Gateway Bap1ist Church Notes to the Fin&ncial Statements (cyth¥e41 Year ended 31st March 2024 A¢¢ollntlng pollcks Inconllg resources All incoming r¢souTces are included in the staternent of rtJwJ¢ial activities when entitlement has passed to ike charity,. it is pmbable that the econorni¢ benefits asso¢iate4 B'ith the trall5actio will flow to the charity 8nd the amoutLt can be reliably The following Sp]riC policies are applied to particular categories of income.. incornc from doti&uotts or grts is r¢C4)gnI5 when there is evidence of entitlement to the giti receipt is probable its amowit be measured Trliabty. legacy income is recogDis¢d wheu 1p1 is probable and entitiernent 15 estsblished. income frnrD donated gwds is me&8ured at the fair value of the unless this 15 impractical to tne&8urc reliably, in wbieh case the i'alue i£ deri%'o4 from the c05t to the donor or the estimated Ie5ale value. Donated facilities aod serni¢¢s are re¢ogll]'sed ill the actoullts received if the value can bc reliably No amounts are illcluded for tbe contribution of general vohmteers. inco¢ from c4)ntracts for the supply of serriees is Te¢ogDised with the d¢livery of the ¢ontract¢d servic¢. This is classified unrestricred fid$ wil¢s5 ther¢ is a Conttactual requirement for it to be spent on a particular purpose and r¢turn¢d If unspenL in which case ir be Tegarded as restricted. Resources expended Expe'ture is recogllised on an accnjals basis a liability 15 i[urred. EXpendittL includes any VAT which cannot be fully recov¢]. and is classified ullder beadings of the statejnent of financial actiiryties to ich it r¢lates'. ¢xpcnditwe ou rdising fund5 includes the costs of all fimthaising activities, events, non-charitable tradill¥ activities, and th¢ sai¢ tsf donatrd go5. expenditure orl ¢haritsble activities includes all c05ts iThcurred by a charity ill undertaking activilies that further its chati¢&ble aims for the benefrt of its ben¢fi¢iari¢s, including those 5UPPOrt costs costs ttlaiing to tbe governance of the chariiy 3PP¢)nivned to ]lIble activilies. other expenditure includes ail ex[lure that is neither related to l51Tg ful foi the ch&Tity nor part of its expenditure ott ¢barilable activities. All ¢osts are allocat to ¢xpendtture categones reflecting the use of the resouree. Direct eosts attributable to a sitsgle activity are allocated diwtly to thai activity. Shared cl5 are ap)rtioned liveE the aciivities they contribute to on a reasonabl¢: jUstifbIe alld COllSL5tent basj%. Defined contribution plan5 Contributions to d¢fJned contribution plan5 are recogllised &8 an expense in the per1 in wbi¢h the related service is pioyided. Prcpaid contributions ar¢ recognised as an asset to the extent that the prepaymeTht wti lead to a reduction in fu¢Lwe payments or a cash refund. Wh¢n contributions are not eXpted to be settled wholly withiti 12 month> of the end of the Teportitjg date in which the employees rendtt the related 5eTh'ice, the Itabitity is n)easured on a discounted present value basis. The uuwitiding of the discount is recognised as an ¢xrKnse in the period in which it arises.
Page 7 Fish And Bricks Pre-school at Gatewav Baptist Church ote$ to the Financial Statements Year ended 31st March 2024 Donatio alld legacles Unrestricted Totsi FllDdi Unrestricted Total Funds Fun(L8 2024 Funds 2023 Voluntary ¢on1nlltiOnS and donation 1282 1282 1269 1,269 Charitable actfvities Utirestrieted Total Ywids Unre5tricied Total Funds Fwids 2024 Funds 2023 Grants rettivablE Fees Extra knurs fS 109.493 15,206 195 109,493 15,206 195 90.972 17,248 1,198 90.972 17,248 1,198 124.894 124.894 109,418 109,418 Other tradlng Aet5vities UJu¢stii¢ted Tot*1 Funds Unrestricted Total Funds Fund5 2024 Fllnd5 2023 Milk T¢ftuKI Fundraising events Photographels commi5SiOQ Outing5 348 481 158 695 410 381 203 738 410 381 203 738 158 695 1.682 1.682 1,732 1,732 1Dve5tMet UsJff5¢ricied Total FwTrd5 Unr65tricted Total Fll Fwlds 2024 Funds 2023 Bak interest receivable 97 97
P%e 8 Fish And Brick% Pre-school at Gateway Baptist Church Notss to the Financial Statements Year ended 31st March 2024 Costs of•ther trading dlvitles Unrestricted Totsl Fllnds u[estriCted Total Fwids Fullds 2024 Funds 2023 Wage5 Employ¢Ps NIC and pensions Training Staff wclfar¢ Staff uniforni Rent and otherpreiSeS costs lllsurance Cleaning TraTrel Accountaticy and pa)ryoll fees of5t¢ data prottton and DBS fee Prititin& postag¢ and stattonery Milk r¢frebhm¢nts Activity materials Web51te design and costs Equipment and tools Sundry Children'5 events and gifts 97.990 1.424 372 455 316 4.498 572 697 97.990 1,424 372 455 316 4.498 572 697 88.462 1263 532 537 88.462 1,263 532 537 4,640 495 836 495 836 1,521 499 361 395 1.007 173 1.521 499 361 395 1.007 173 3,409 lJ97 419 367 479 1,231 201 2,818 264 146 1,397 419 367 479 1,231 201 2,818 264 146 65 65 113.858 113,858 104,248 104.248 ludependellt eTamlnAtioll fees 2024 2023 F¢¢5 payable to the ]nde[deLt ¢xamiJJ¢r for. Indep¢ndent ¢xamination of the fijwjciai 5tatemellts 600 600 111. Staff co8tg The totsl staff costs and employee b¢n¢fits for th¢ retx)rtillg period are analysed follows.. 2024 2023 Wage5 al salaries Employer contr11Ons to peN8son plwjs 97.990 1,424 88,462 1,263 99,414 89.725 The average head coulli of employees dllrÉDg the yearwds 12 (2023: 13). No employee r¢¢¢ived employee benefits of llM)re than £60,000 during the year (2023.. Nil). The amount recognised in (ncome or exp•M1iiure as an expellse in rel&lion to dered Contribution pl&lls wag £1,42412023'. £1,263). 11. Tru8tee remun¢r4tion No t0]uMents or expens¢s were paid to the Tnthees dwmg the ye PAge 9
Fish And Bricks Pre-school at Gateway Baptist Church Iyotes to the Flnancial Statements (wvllrf#ffdJ Year ended 31st March 2024 12. Debtorg 2024 2023 Trth debtor5 Prepayments and accnd iticorne 605 168 481 321 773 802 13. Credliors: amounts falling due within oThe year 21J24 2023 Social security and other laxcs Other creditors 363 3,033 302 667 3,396 969 14. Anaiysls of ehrAtable fullds Unrestricted funds At 1st April 2023 Income Expenditure 31yt Mqrcb 2•24 General fulld8 77.822 128.158 (113,8¥81 92,122 At Isi Apri] 2(Y22 At Income Expenditure 31st f+l4rch11123 G¢neLII furL& 69,554 112.516 (104,248) 77,822