CHARITY REGISTRATIOE* NUMBER: 1141387 Fish And Bricks Pre￿ChoOl 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 Tn￿tees, annual report Independent examiDeVs rq)ort to the trustees Statement of financial activities Statemenl of f￿ancial 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 &dAth￿tra￿ve 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 developn￿ot) of children below ￿t￿pu1$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 disCrimi￿tiOn 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[ll￿wIlty 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¢b￿l.s d2ify platmed aCLi￿tieS of te4chillg alld play. work in parnll¢l with the emotional, spiritLQ] and ph￿￿1¢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]l￿tiO￿S under the charity's Gonstitirtion. ACHIEVEMENTS AE*D PERFOIL￿4NCE 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 a￿d 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¥ unfOr￿e¢ll cifGUD]Stanc¢s. the ci)nliuud abilily of th¢ ch*ity 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 ￿nsti￿￿tiOr￿ date4J 24tlL May 2010. It b¢¢an¢ regist¢red charity on 13 April 2011. Recnjitment and app￿illIMent 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 T￿￿te¢S recei￿¢ induction trninithg on beiog elected to th¢ Board and continued tsaiDill8 OD all ollgoiTrg b&sis throu¥h the Lharity's TTh￿tee meetings. Mana8ement.. The Trustees meet regularls during the v¢ar to discuss alld ag￿¢ the ongoing b￿siness attd workings of tbe charity with regard to po]icy aDd compliance with a]1 appli￿ab]e regukntioll aDd r￿ul[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 Pr￿choOl 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 f￿ancIal ststrments in accordance with the rquir￿ts of the Charities A¢t 2011 ('the Act.). I report in ￿sp￿t of my exa￿l￿at[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 ha￿e 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 (A￿￿1￿ and Reportsj R¢gulatiolls 2008 oth¢r than any requirement that the arGounts give a'truc alld hir. viard of tr￿tee5 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 uninco￿orr￿ted, 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 T￿laud (FRS 102) (Charities SORP (FRS 102)) andthe Charities Act 2011. Ac￿￿ntIng 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 f￿anCiaI assets liabilities and irtve6bneni proputiG% rncasured at fair Yalue through incorne or expenditure. The finan¢ial statements are prepared in st￿11￿8, which is the functiona] currerjcy of the etStiry. There are no rnaterial UTLcertaiDties about the charktys abi]ity to contiaue. Fund x¢ountlMg Unrestricted fun￿1 are avai]abk for at the discretion of th¢ twstees lo fI￿￿er ally of the cjmity's purposes. Designated fi￿d8 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 ap￿aL al￿ fall I￿10 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 it￿0￿C 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￿ re￿gnIsed 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 unrestric*d 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 b￿15 &3 a liabiltty is incu]Trd. Expenditure includes ally VAT which ca￿￿01 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 raisi￿8 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 fL￿ther 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 ex￿ndItUre illcludes all eXpe￿IltUre 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 juStif￿1- and cO￿lsteal b&sis. Dofimed eoutributiott plans Contributiong ID defined couttibution plan5 are recoglli5ed a5 an exF*Dse 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