CHARITY REGISTRATIOE* NUMBER: 1141387 Fish And Bricks PreChoOl at Gatsway Baptist Church Unaudited Financial Statements 31st March 2025
Fisb Alld Bricks Pre4chool at Gateway Baptist Churc Flnallcial Slatements Year ended 315t March 2025 Page Tntees, annual report Independent examiDeVs rq)ort to the trustees Statement of financial activities Statemenl of fancial positiou Notes to the fmancial statements
Page I Fish And Bricks Pre-school at Gateway Baptist Church Trustees, Annual Report Year ended 315¢ March 2025 The tnistees pttsent th¢ir Teport and the uttaudited fillaL¢iai slatem•Jts of the charity for the year ended 31st March 2025. Reference and &dAthtrave d¢talls Reg13t¢r¢d ¢h4rity Fisb And Bri¢k5 Pre-school lt Gateway Baptist Church Charity reghtrntlon Mumber 1141387 Prlllclp (blfice teway Baptist Chutch, Barn EIou5e, Statroll Road Hill, Véest Sussai RH15 9EQ Th¢ trnlte Mrs. C Coffey Mrs. P Draper Mrs. R Goldtng Mr. A D Partridge Retr S A Hobbis Mrs. N. &)oper Mrs. l Lovell OBJECTIVES AND AcrtvrrIES The object of the charity set out its governiDg documellt 15 the advancement of the educatio (including spiritual developnot) of children below tpu1$Ory school age. The provision of facilitics recreatiorl for such chiLdren in the int£le5ts of socia] Welf and with the objcctive of improving their wi)ditions of lif¢ by". proyiding for au chilthen without disCrimitiOn a safe aTKI satisfyjng pre-school, with a Christian eoviromeni where Christiao beliefs and Valll are pronx>ted uph¢l¢l This will be xo th¢ a¢wrdance with the mission of the Gattr¥ay Baptist Churcb which kS to proi,th 5eriice5 to the CO[llwIlty aud to pnmotc Christianity within it. The income aDd (at thc di5GretiDn of the management committre) the capital of the clwity shall be Applicd solcty in furtheri08 these objects. Fish gnd Bncks Pre-S¢bl.s d2ify platmed aCLitieS of te4chillg alld play. work in parnll¢l with the emotional, spiritLQ] and ph1¢81 d¢v¢lopmetyt of th¢ childten 4te align with the objectives of th¢ cbarity are for the b¢Defit of all GhildTen ¢J)rtsll Tht trustees have regard to the guidauce issued by tbe Charity Conllni5sioll publKG beThcfit when exercisiog th¢irthiti¢s and ob]ltiOS under the charity's Gonstitirtion. ACHIEVEMENTS AED PERFOIL4NCE Fisb god Btt¢ks PrE-SLhool continues to rettive excelleni fLedback and praise from pareDts aDd carer5 of the chil(IreD ill attendance. Ther¢ was an Ofstcd in5periion in tkcember 2019 ad Fish atsd Bricks receii'¢d a'Go. ralxng. FtNANCIAL REVIEW The Tru31¢es operat¢ a r¢serYe wjlicy which tbey consider appropriate to en8ure, barrin¥ unfOre¢ll cifGUD]Stanc¢s. the ci)nliuud abilily of th¢ chity kn meet its objectives. The ch8riiy aims to ]naint&itt, ag far as it is pssible, a minimum of free re5ervts quivalent to at least six montbs, expenditu coverage. At tbt year end the chatity Ihad resen'es of £114.054. Expenditure in the Ve allLountedto £125,437. STRUCTURE, COVEBNANCE LYD MANAGEMENT Govtilling docuTnent.. Fish and BThcks Pre-school w&8 opened on 1st September 1993 and is an ullincorporated charity CODbtiluted utsder own found8u.on deed and nstitiOr date4J 24tlL May 2010. It b¢¢an¢ regist¢red charity on 13 April 2011. Recnjitment and appillIMent of new T¢¢s. Th¢ charity is govcnjed by a volunteer Board of Trustc£s and new membcrs arc elected bv existang mernbers of the Board Tte¢S recei¢ induction trninithg on beiog elected to th¢ Board and continued tsaiDill8 OD all ollgoiTrg b&sis throu¥h the Lharity's TThtee meetings. Mana8ement.. The Trustees meet regularls during the v¢ar to discuss alld ag¢ the ongoing bsiness attd workings of tbe charity with regard to po]icy aDd compliance with a]1 appliab]e regukntioll aDd rul[eMents. financial Viability, progress againsl chty objecti%e and general llmtters arising Th¢ t, annual report was approved on.. .. and sign¢d on behalf of the board of trustees by.. Ttus¢e Mrs. P Draper
Page 2 Fish And Bricks Pre-school at Gateway Baptist Church Independent Examiner's Report to ihe Tntstees of Fish And Bricks PrchoOl at Gatejyay Baptist Church Year ended 31st M&r¢h 2025 I report to the twstees examination of the fillaneial statemellts of Fish And Brieks Pre-Schcrt)l at Gateway Bapiist Church {'the Charity) for the year ¢ted 31st Marcb 2025. liespoDsibllltl¢$ b3$13 of report As ibe trustees of the eharity you art re5PODsible for the prqjaration of the fancIal ststrments in accordance with the rquirts of the Charities A¢t 2011 ('the Act.). I report in spt of my exalat[0]I of the charity8 fiDancial ststetnents carried out ulldEr swtion 145 Df the 2011 A¢t and in wing out LY examination I bave followed all the applicable Dircctions given by the Charity Conllni58ion under section 145{5Mb) of the ACL Independent examiner's st¥LteoheAt L have completed my exan]ination. l ¢onfJrni thai no mawial rtjatters hae come to my atty)tion in connection Mith the examination V¥lll"cb gives me cause to bell't that any materiat respect.. the accouLting records w¢re tLoi kept in ac¢ordan¢e with seth.on 130 of the Cl]an"ti ACL or th¢ accounts did not accord with the accounting ¥ecord5; or the accoutLts did not co[[1V with the applicable requirenjents concerning the forni and content af accounts set out in th¢ Chariues (A1 and Reportsj R¢gulatiolls 2008 oth¢r than any requirement that the arGounts give a'truc alld hir. vi<w svhich 15 llot a otter considered as part of an indtpendcnt I hav¢ )n¢ern$ and have Come a¢ros3 no other matters in cowiection with the examination to which attentio should bc drawn in this Jrport ith oth io enable a proper uud¢rstandiDg of the accowits to b¢ rtad)e Indepettdeoi Eumioer 03/oq lao£S Kim Lo FCA Chartered AOUntant PRB A¢countmts LLP Kingfisber Hoe Hur5twood Gmge Hurstwood Lane l.laypf'ard5 Heath RH17 7QX
Page J Fish And Bricks Pre-school at Gateivay Baptist Church ststement of Financial Activities Year ended 31st March Z025 2025 Uor¢stri¢t¢d 2024 Total Totsl funds Note IntDme #Ad endoTheThts DoThations alld icgacics C.Iwitable activities Oth¢r uading a¢tivikn"¢s Investment illroLe 170 145,088 1,700 411 170 145.088 1,7(M) 411 1,282 124,894 1,682 300 Total Income 147.369 147.369 l28,158 Expenditure Expenditur¢ oThrdising fimds: Cost$ of other trading artiTriti Total expelldhure 125,437 125.437 113.858 l25,43ry 125,437 113,848 Net intome And net rnovement in funds 21,932 21.932 14,300 Reeortcili•tion of fund5 Totsl fvnds brought forward Total fllDd8 cafrled forw8rd 92.122 92,122 77,822 114,054 I I4,054 92,122 The statement of f]nancial activities incllldes all gains and Ioss¢5 rewgnised in the year. All income and expenditvre d¢rive from ¢oniiJJuiug actitriti¢S. The note5 oll pages 5 th 9 form part tsfthese fth4Rcial 5tatemellt
Page 4 Fish And Bricks Pre-school at Gateway Baptist Churc ststement of Financial Position 31st March 2025 2025 2024 Nole Current 8ssets Debtors Cash at batsk and in hand 12 1,075 113,922 773 94.745 114.997 95.5 18 Credltors: amoullts faUknE due lthill one yeur 13 943 3J96 Net current ets 114,054 92,122 Total Assets leu current iiabilfiti¢ 114,054 92,122 Fllnds of the charity Unrestricted fitn&s 114.054 92,122 Total eh*rlty furtdg 14 114.054 92,122 Thes¢ fllw)cial statements were approved by the IM>ard of trtee5 alld suth0ri5ed for i&fue on ... and are sigll on behalf of the board by. . P Draper Tru5te¢ The ]trs paE¢5 5 tD 9 form part ofthwfin4llcial $late]D¢llt&
P*ge 5 Fish And Bricks Pre-school at Gateway Baptist Churc Notes ts) the Financial Statements Year ended 31st March 2025 Cen¢ral Infonnition The charity is a public benefrt entity aLd a registered ¢har&ty in England and Wd¢s and IS unincoorrted, The addre58 of the prirlcipal office is Gateway Baptist Church. Bam House, Station Road, Burg¢ss Hill, West Sussex, RlllS 9EQ. StAtement of eompliAnee Thes¢ fillanciai statements b&v¢ been prepared In compl&an with FRS 102: Tb¢ Financial Reporting SL2lldard applicable in the LTK and the Republic of Irelalld,, the Statement of R2comtncnded Practice applicable to ¢haTities preparing their a¢counts in aewrdance with the FiBan¢ial Repr)rting Stsndard applicable An the UK and Repub]ic of Tlaud (FRS 102) (Charities SORP (FRS 102)) andthe Charities Act 2011. AcntIng poli¢ie3 Has of prepAr#tion Th¢ fJnaJKiaI ststem¢uts have been prepared on the hi510rical cost basis. 8s modified by thc rc&aluation of G¢rtaill fanCiaI assets liabilities and irtve6bneni proputiG% rncasured at fair Yalue through incorne or expenditure. The finan¢ial statements are prepared in st118, which is the functiona] currerjcy of the etStiry. There are no rnaterial UTLcertaiDties about the charktys abi]ity to contiaue. Fund x¢ountlMg Unrestricted fun1 are avai]abk for at the discretion of th¢ twstees lo fIer ally of the cjmity's purposes. Designated fid8 are unrestricted fu]]ds eaTtnatked by the trustees for particular future project or ¢on)mitm¢nt. Restricted fimds are subjected to res¢rictioDs 00 their expendiÉure declared by the donor or through th¢ t¢rnis of an apaL al fall I10 one of two sub<]asses.' iestricted income. fwids or ¢ndosvfftent lunds.
P8ge 6 Fish And Bricks Pre4chool at Gateway Baptist Church Notes to the Financial Statements Year ended 31st March 2025 Accountkng polieles Ineomttig re5011rces All incoming resources are included in the statement of fuwlctal activities ,her entitlement has pass¢d to thr Gharity. it 15 probable that the ecoJMmliC beoefirs associated with the transaction will flow to the ¢lwity and tht anM)unt can b¢ reliably measu Thr following spgcific poiicics arc applied to particul categories ofincome: incom¢ from donations or grgAts is recogrised m.hen theEe is evidence of etititlement to tbe 8ili receipt is probable and its atnount can be rnessured reliablv. legacy in¢ome is re£Ised when reeeipi is probable entidement is egtsblishe it0C from doDatrd goods iy measured at the fair Val of the good5 unl¥55 this 55 irnpraGtiGal to sure reliably, in whieh case the value is deriNed from the cost to the donor or the estijnated resale value. Donat facilities alld seTrices a regnIsed in the accounts wh¢tt xeceived if tbe vglue can be re]iably Elleasured. No amou] ar¢ included fw the contribution of general volimleers. illCQlIiE from contrdcts for the supply of Services is re¢ogoised witb the delivery of th¢ contracted service. This is classified as unrestricd funds wjless the is a coTJtr&tuaJ requirement for it trj be spent on a particul8rpurpose and rYwm¢d rfunspenL in wh]'ch c8S¢ it may be regardell as restricte Resources expended Expenditure is recognised on ao accn]aJs b15 &3 a liabiltty is incu]Trd. Expenditure includes ally VAT which ca01 b¢ fully r¢¢oYere& and is cla&sified utmler beadiDgs of the ilatcD]eDt of fllwiciai activities to which it r¢lat¢5: expenditu on raisi8 funds inchth the costs of fiuthising a¢tivitie& events, non-charitsble tradillg aGtiviti¢& and the Sale of donated good& expenditure on ctkaritable activities Éllcludcs all costs incurred ty a charity in unde¥takiTrg activiti¢5 that fLther its charitable aÉJw for th¢ ben¢fit of its ben¢ficiaries, in¢luding those sUPPOrt wsts and costs relating to the governanLX of the chariiy apponiotted to charithble activities. other exndItUre illcludes all eXpeIltUre that 15 Q¢itb¢T r¢lat¢d to rnising fiuLds for tbe charity Dor part of IL8 expenditUTe on ¢hari¢able actii'ities. All costs are aUt)¢ated to expendiblre categories refiecting the use of the resource. Direct costs attributable tll a sillgle aetivity are 8lloiat¢d dir¢¢ily io that activity. Shared costs are apponioned be¢¢n Ihe activities they contribute to on a reas(illablek juStif1- and cOlsteal b&sis. Dofimed eoutributiott plans Contributiong ID defined couttibution plan5 are recoglli5ed a5 an exFDse in the rIOd ID 'bich the r6lat¢d serricL is providd. Prepaid contrjbutions are recogntscd &8 an wci to ih¢ ¢xlent thai th¢ prepaym¢nt will lead to a reduclion ill futur¢ payments or a cash refurt Whet) contributiOTL% are Iiot cxpected to be sets]ed whoity withill 12 months of the end of th¢ reportillg date in which Ihe enjployees rend¢r th¢ r¢laied seTrice, the liability is measured on a dis¢oun¢d present value basis. The unwtndillg of the discount is retoglliaed &% an ¢xr£nse th¢ period li 1$¢$.
Page 7 Fish And Bricks Pre-school at Gateway Baptist Church Notes to the Financial St&tements (certiNwo4) Year ended 31st IWIarch 2025 DonatloDJ And leg£ieg Unrestricted TotAI Funds Unr¢stri¢t¢d Total Fwldg Full<L8 2025 Funds 2024 Voluntary contributions and donation 170 170 1.282 1,282 Chrltsble xetfvltles Unrestricted Totsl Funds Unrestricted Total Funds Futtds 2025 2024 Crants recetvable Fees Exlrn IUrS fees 13? 176 12.822 132,176 12,822 109,493 15206 195 I09,493 15,206 195 145,088 145,088 124,894 124,894 Other trthg xtlvltles UntC5tricted Tt)tsl Funds UDrestri¢ted Total Funds FuD(ts 21125 Funds 2024 Milk refund Fundrnisittg events Photographer'5 commission Outings 320 349 150 881 320 349 150 881 348 481 158 695 348 481 158 695 1.700 1.7 1.6S2 1,682 InvtMent income Unrestricted Total Funds unStrICted Totsi Fu ZO25 Fullds 2024 Bank interest r¢¢¢ivable 411 411 300 31X)
Page 8 Fish And Bricks Pre-sehool at Gatev•aV Baptist Church Noteg to the Financial Statements f¢•Atrh Year ended 31st March 2025 Costs of othertradin£ *eti)T(ies Unrgstri¢ted Total Fllnd8 Unrestiicted Total Funds FuDds 2025 FuLds 2024 Wa8es F.mploJ&s MC and pensions Training Staff welfare Stsff uniform Reni and otherpremi5es costs In5uran¢e Cleaning 106.937 I,747 903 468 307 6.192 61 763 106,937 1.747 903 468 307 6,192 606 763 97,990 1,424 97.95M) 1.424 372 455 316 4,498 572 697 455 316 4,498 572 697 Fllll A¢WUntan and payroll fees Ofste(L daia prote¢tion and DBS f¢¢ PrilltiThg, postage and stationery IL and Tefre5hrnents Activity rnaterials Website destgtt and costs EquipmeDt and tools SUdry Children's CVCDts and gifts 1.599 1599 1.521 499 361 395 I,D07 173 3,409 104 65 1,521 499 361 395 1,007 173 3,409 104 65 445 362 1.099 169 2,842 445 362 1.099 169 2,84? 153 153 125,437 1ry5,437 113,858 113.858 Independent fffs 2025 2024 Fees pay4Lble to tbe independellt exaD]iner for. Ind¢¢t examination of th¢ fthan¢ial sttellts 600 10. Stiff eoiti Th¢ total staff ¢o$ts 2nd employee beefits for the teporting period are allalysed as follow5.' 2025 2024 Wages and salaries EmployereontributiODS to pension plafr)s 106,937 1,747 97,990 1,424 108,684 99,414 The average head ¢(pUmt of employees during th¢ ycar wa5 12 (2024.. fi2). No employv¢ received ernployee l)enefits of tnoTe thall £60.( thmg1he Ye (2024.. Nil). The amount regnISed in income or expetldiiure as au expense in rclation to def tributiOn plans was £1,747 {2024. £1,424). 11. Trnstee remuneratlo No emoluments were paid to the TneeS during the yw. Reimburyernellts of £505 were patd to TTUStees.
PAge 9 Fish And Bricks PrSChool at Gateway Baptist Church Notss to the Financial Statements Year ended 31st March 2025 12. Debtors 2025 2024 Trad¢ debtors Prepaymolts and a¢¢nwd incorne 458 617 605 168 1,075 773 13. Credfitor5: Amollnts falllDg due wlthlD veAr 2025 2024 Social 5eairity and other tsxes Other creditorn 255 688 363 3,033 943 3,396 14. An¥lysig of eharltabk funds Unrestricted fu4d¥ At 1st April 2024 At Expenditure 31* Mirth2025 Iucome Genera] funds 92,122 147,369 (125,437) 114,054 At ]ncome EXpenditL¢ 31it Mbrch 2r124 IstApril 2023 General funds 77.822 128,158 (113,858) 92,122