CHARrrY REGISTRATION NUMBER,. IJ41387
Fish And Brlcks Pre4chool at Gateiyay Baptist Church
Unaudited Financial Statenients
31st Illarch 2024

Fish And Bricks Pre￿ChoOl 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 Pr￿sChoOl 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 *a￿lAI￿tratIve 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
W￿1 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 PERFo￿4r￿CE 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
D￿eMber 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 a￿1 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.
K￿rnIt￿ettt and appoititment of new Tnts*¢5: The charity is governed by a volunteer Board of Tn￿ttts and
ncw mcmb￿S are elected by existsng members of Ihe Board.
Trnstees re£eive inductÉOD traiuillg OD bel￿g
elect¢d to the Board and continued training on all ollgoitlg b￿lS 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 Pre￿choOl 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 In￿teeS of the charity you are TesFM)nsible for the P￿paratiOn of the f￿ancial Stat￿ne￿￿ tn accordance
with the requiren￿ltS 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 8￿tion 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 itLdes￿dt￿t
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
chartE￿d Accountant
23111 Qo2t
PRB Atcountallls LLP
Kingfisber House
HurstWo￿j Grallge
Hurstwo4xl tAne
Flaywards Heath
RH17 7QX

Page 3
Fish And Bricks Pr￿sChool at Gateway Baptist Church
Statement of Financial A¢tivities
Year ended 31st MArch 2024
2024
Unrestricied
fi￿￿S 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 fi￿d5'.
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 Ca￿led forwsrd
77.822
77.822
69,554
92,122
92,122
77,822
The ststement of fIn￿rIal ￿tivItieS Tticlud¢5 all gain5 and losses recogn1￿1 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$h at bank and in hand
12
773
94.745
802
77,989
95,518
78,791
Credlton: 4moMnts falli￿g due within
one year
13
3.396
969
Net current *ssets
92,122
77,822
Totsl as$ets less currellt liabilldej
92,122
77,822
Funds of the Cbarlty
Unrestricted fl￿dS
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 ￿ p*gts 5 t•) g form part these fin￿1￿1 sIAtements.

Page 5
Fish And Bricks Pre-school at Gateway Baptist Church
Not￿ to the Finallcial Statemcuts
Year ended 31st March 2024
Geller*l 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¢ prep*Ed iti sterlin& which is the fUn¢tiOn￿ cuThency of the entity.
GoiDg concern
There are no rt￿terial uncertainties about the cIwi￿S 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 trust￿5 for particular project or
commitm¢llt.
R¢stTirt¢d funth ar¢ Subjected to restrictions on their eX￿ndItUr¢ 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
Incon￿llg 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 gr￿ts 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 fi￿d$ 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 go￿5.
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 ￿]￿lI￿ble activilies.
other expenditure includes ail ex￿￿[lure that is neither related to ￿l51T￿g 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 cl￿5 are ap￿)rtioned ￿liveE￿ the aciivities
they contribute to on a reasonabl¢: jUstif￿bIe 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 eXp￿ted 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 ¢on1n￿lltiOnS and donation
1282
1282
1269
1,269
Charitable actfvities
Utirestrieted Total Ywids Unre5tricied Total Funds
Fwids
2024
Funds
2023
Grants rettivablE
Fees
Extra knurs f￿S
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
1Dve5tMe￿t
UsJff5¢ricied Total FwTrd5 Unr65tricted Total Fll
Fwlds
2024
Funds
2023
Ba￿k 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 otherpre￿iSeS costs
lllsurance
Cleaning
TraTrel
Accountaticy and pa)ryoll fees
of5t¢￿ data prot￿tton 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 ]nd￿e[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 contr11￿￿Ons 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 der￿ed Contribution pl&lls
wag £1,42412023'. £1,263).
11. Tru8tee remun¢r4tion
No t￿0]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 accn*d 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 eh*rAtable 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