CHARrrY REGISTRATION Nl[BER. 1141387 Fish And Bricks Pre-school at Gateway Baptist Church Unaudited Financial Statements 31st March 2026
Fish And Bricks Pre•School at Gatsway Baptist Church Financi41 Statements Year ended 31st March 2026 Page Trustees, annual report Independent ¢xamin&s report to the tEUStc¢s StatenLetLt of financial activities Statetnent of financial position Notes to the fmancial statements
Page I Fish And Bricks PrSChool at Gateway Baptist Church Trustses, Annual Report Year ended 315t Marcb 2026 The trustees pjysent their report and the unaudited fillancthl 5tBtements of the clLarity for the year euded 31st March 2026. Reference 2nd &dmlnl8trAtive detsils Registered charlty najne Fisb And Bricks Pre-school at Gatew8y Baptist Chur¢b Ch4rSty regl8tr8tknn number 1141387 Principal Gatewav Baptist Church, Barn House, Ststiorl Road Burgess Hill, W'est Sussex: RH15 9EQ The trustees Mr5. J G(xlfrey Mrs. P Drdper Mrs. R Golding Mr. A D PsJtiidge Rev S A Hobbis Mrs. N. Cooper Mrs. Z. Lovell OKIECTIVES AND ACTIVtTIES Tbe object of the clwiry &8 set ollt in its governing Ilo¢wneDI is the advan¢em¢nt of rhe education {in¢luding spirital devclopmcnt) of children lylow rornpu]50ry School ag¢. The pn)Yi5ion of facilities for recreation for sueb children in the interests of social w-Efart attd with the ObltiVe of itnproving their cottditions of life by.. proyiding for all clll'ldren without diserltlllrl0ll a safe alld satisfying pre-school, WLth a Christian ¢llvironm¢Dt where Christiall beliefs and values ue promoted and w)h¢ld. This will be in the a¢cordatwe '1th ¢h¢ mis8ion of thc Gatew&y Baptist Church which sttks to proi4de seryites the ¢ommunity and to promot£ Cbn'stianiry withiD it. The inme lat the dis¢retion of the maTLagemen: cotnmittee) the capitsl of the charity shall be applied solely in furthering these object5. Fish Bricks Pre-school's daily planned ti1'it1¢S of teaehing and play. work in parnllel with the emotiollal, spiritual and physical developmeThi ol the ¢hildwJ are aligned with Ihe objectives of the charity and are for the bm¢fit of all ¢hildren ¢nrolled. Th¢ ITU5teEs haTr'e te¥ard to the guidance i55ued by tbe Charity CoullS1O on public beDcfit whe exercising their dutics aTLd obligations uuder the ctwity's constitution. ACHIEVEMErfrs AP4D PERFORMANCE Fish and Brick5 Pre-scbool continuES to receive ¢Krellcnt fredbark and praise frorn PWEllts aDd carers of the cbildren itt attendan. The w&s an Ofsted inspection tD Jun¢ 2025, and Fish Bnd Bricks receivd a"Good' T*in& FINANCIAL REVIEW The T[u$15 0pcra16 a Tf5¢tve )lICY whicll th¢y ron5ideT appropnate to ensure, baTrints unforese¢n cit¢umsiances, the ¢ont5nued ability of the cEwity to Th]e£i its objectives. Thc cbarity ain)s to aintain, as far &s it 15 POLbIt. a minimum of free reserves equii'aient 10 8t le&8t six months, expenditsr¢ covernge. Ai th¢ year end the charity had Teserves of £130395. EKpenditure in the year amounted to £134,513. STRITCTITIE, GOVERNthCE AND K&NAGEMEYT Governing document.. Fish and Bricks Pre-school was oled on 181 September 1993 alld is an uninco4x)rated hority Gonstilui¢d linder lis own foundation ¢k and writtcts con5titutiotL dated th May 2010. It became a registeied charity on 13 Aptii 2011. Recruitment and appointment of ne Trnstees.. The charity is govemed by a voluntecr Board of Trust¢es and llew D]embtr8 ere eleclcd by existing Tnember5 of the Boatd. Trusiees rcceive induction training bell18 elccLed to tlic Board and continued training on an ongoing blS thr¢)ugh the charity's Tn]sttt meetings. Man&gemenL. The Tru5tc¢s meEI regularly during the ye4r kn diU and agree the ongoillg business and workiTrgs of the tharity with regard to poltcy and ¢omplian¢e w:'th all appli¢abie regulation alld reqvirements, fill¢al viability, progress against ¢hBYiiy obje¢tive snd general matteTS arising 17 frIAy..log£ The trn8t¢es' aDnual report was approved on... ............. al Si8Ded on behalf of the board of trustees by.. , Trnstee Mrs. P Draper
Page 2 Fish And Bricks Pre-school at Gateway Baptist Cburch Independent Examlner's Report to the Trustees of Fish And Brfieks Pre4chool at Gateway Baptist Chureh Year ended 31st March 2026 I report to the tntstees on my examinion of the financiai sweme4)ts of Fish And Bricks Pre-school at Gateway Baptist Church lbe eEwity? forthe yegx ended 31st March 2026. Re$ponglblltdes alld b4sis of report As the tnjstees of the charity you are re51b1e for the prepatation ofthe fil)CId 5t4t¢ments in ac¢ordance with the rffjuirem¢Thts of the Chariti45 Act 2011 ('the Aa,). I report ill r&wt of my exatnination of the charity's finatt¢ial thtemellts carried out Ullder wtion L45 of the 2011 Act and in carrying oui my exatnination I have followed all the applicable Directions given by the Chlty Commission under section 145151(b) of the ACL Independent exAtnlDtr's statemeD¢ I have completed my examination. I confimi that no uJ2t¢rial matters have come to my attEntion in eomiection with the examinatiott which gives me cause io believe tha¢ it4 Any roawial resp¢¢i.' the accounting records were not kept accordanee with section 130 of the Charities A¢L or the acfjounts did not accord with the atcvuntxng record5; or the accounts did llot cotnply with the app]icable requiremeDts conceTDing tlle form and content of accounts Bet ollt in the Charities (AceouDts aDd Report5) Regulation5 2(Kl8 other than any requiremetst that the a¢counts give a 'true and fair. view whieh 18 not a matserc¢)nsidered as of an indepelldent examination. I have tto ¢oncems and have cornc acrass no other matters in conncction with thc exarninatioft to which attention ghould be drawn in this report ID order to enable a prow undersr2nding of the Iollts to be rtacke lttdq)endent EAamin¢r 25109lLa26 Kim Ayling FCA Chartered Accountanl X¢inadin Haywards Heath Ltd TIA PRB Accountant5 KllLgfi5her House HurstWO(Kl Giange Hurstwoik4 Lanc Haywards Heath RH17 7QX
Page 3 Flsh And Bricks Pre-school at Gateway Baptist Church Statement of Flnancfi81 Activities Year ended 31st March 2026 2026 UDre8tricled fijnds Total funds 2025 Total fimd8 Note ltsconhe Ind endowthents Donations and legaLies Chan'table activities oihEr trading a¢tiviti¢s InvestmeDt incornt 78 149,128 921 727 78 149,128 921 727 170 L45.088 1,7(M) 411 Tot41 ineome 150,854 150,854 147.369 Exp¢nditure Expenditure on raising fund5: Costs of other tradillg activities Total expenditure 134.513 134,513 125.437 134,513 134,513 125,437 Net intome Xlld net tyovemellt fllnds 16,341 16.341 21,932 RecoDciliatioD of fuRds Total funds brougbt forward Tots] funds ¢%rrled fonv#rd 114,054 114.054 92,122 I30J95 130.395 114.054 The $tatemeut of fill¢181 ac¢ii4titS iDcludes all gains and 1058¢5 recognised in the year. All income and expenditur¢ deTih'e from cottlinuing a¢tiviti¢s. The notes•Jo yges S t• 9 ftrm p*rt of tbtse lItttI staiemettts.
Page 4 Fish And Bricks Pre-school at Gateway Baptist Cburch Stalement of Ffinaneial Posltlon 31st March 2026 2026 2025 Current S5ets Debtors Cash at bank and hand 12 657 130,808 1,075 113.922 131.46) 114,997 Creditor5: Amollrnts fallkng duewltlhln one y¢Ar 13 1,070 943 Net current aS8¢ts I30,395 114.054 Total assets le5$ ¢urrent11gbllliles 130,395 114,054 Funds of the Charity Unr¢stricled funds 130,395 114,054 Total charlty funds 14 130,395 114,054 Th¢se financial stateents were approved by the board of trle and authorised foi issue oll ..ia. H•.y. ?02 6 and are signed on behalf of tbe knard by.. Mrs. P Draper Trustce The notes on pages 5 t• 9 forni part Of thrfe fiThaatil Statements.
Page S Fish And BriclLS PreChoOl at Gateway Baptist Church Notes to the Fijjancial Statements YeAr ended 31st M2r¢h 2026 General Inff•rm*titsll The charity is a public benefit entiry and a re8]sted charity in England 8nd Wales and is uninrporattd. Th¢ addr¢ss of the piillcipal otYi¢e is Gatew&y Baptist Chlltem Barn House. Slation Roa(L Burgess Hill, West Sussex. RH15 9EQ. sthtem¢ot of ¢ompllance These fmaucial statements have been prtpaTed in complian¢¢ 1th FRS 102, 'The Financia] RcportiThg Stalldard applicable in the UK and the Republic of tteland,, tbe Statemettt of Re¢omtnetLded Praetice applicable to Charities preparing their accourjts in accord3aJce the FiDancial Reporting Standard applicable iu the UK aDd Republic of Irejalld (FRS 102) (Charities SORP IFRS 1021) and the CharitÉ¢s Act 2011. Ae¢ountirtg policie5 Basi$ of preparntion The fman¢Eal statements bave en prepared on thc historical cost basis, as modified by the rcvaluation of certain finan¢ial assets and liabiliti¢s and investsneDt prop&ties measured at fait value thtough income or expendiNr¢. The financial 5tatetnents 8r¢ pr¢par¢d in st¢Tlin& which is th¢ hCtIOnal wrr¢ncy of th¢ entity. Golng ¢oMcerD There are no tnaterial uncertainties atMTrut the £baritys ability to continue. Fllthd accountlng Unrestri¢tsd fuTLds arE available for use at the discretion of the trstee5 to further aThy of the charity's Pu08. Designated funds are utltestricted funds e4rnwkd by the trllstees for particll future ptoj¢rt or cOmn)ict. Resrricted ftds are subjected to restrictiolls on thetr cxpenditure dcclared by the donor or through the terll of an appeal. and fall into on¢ of two sub-¢lasses.' restricted incom¢ fwids or endoTrent fut8.
P#ge 6 Fish And Bricks Pre•School at Gateway Baptist Church Note$ to the Flnanetsl Statements Year ended 31st March 2026 Accounting polities Ineotnlllg resources All incoming resourc£8 are included in the staiemettl of fEnancial activities when enutlernent passed to the ¢harity,' it is probable that the ecotwmic benefits 8sso¢iated with the transa¢uoa will flow to the charity and the aount can be reliably rtjeasuttd. The ftillowing specific policies a applied to particlllar Categories of inc0e.. ineome from donations or gtants 1$ Te¢ogDised when thert is tdellee of entitle]nent to the gift, reecwt ts probable and its atnount can be ]) reliabty. legacy iDcom6 is rcCtigllis whcn receipt i5 pfDbable and entitlement 15 established. incollle from donated go(yJs 1$ measuied at the fair of the goods unless this is impwtical io Tneasurc reliably, itL which case the value is derived from the eost to tbe donor or the e5tittLated resale value. Dottated fa¢iiities and servic¢s ar¢ rxogDised ill the a¢¢ounts received if the Yalue can be reliably me&sured. amounts are illclllded for the contribution of general volunteers. income from contracts for the supply of services És recognised tbe delrvery of the contracted service. This És C]lfied as ueicted fllnds Unless there is a contra¢¢ua] requirement for it to be spent on a particular purywse and returned if unspenl im which it nmy be regarded as r¢stri¢ied. Resource5 expellded Expenditure is re¢ogtLised on att accruals basis as & liability" Es inCUed. EXpDdilTe includes any VAT whieh cannot be fvlly r¢cover¢4L aT]d is cla5sifid undeT headiug5 of the 5tstcmeTLÉ of finaucial activities tts wbich it r¢lat¢S'. XPaLditure on Trisillg fiJDds inc11¢S the costs of all fulldraising activitie5. ¢VEllts, non-charitable tradin8 activitie4 the se of donated 8oods. expenditure on elLarilable activities illctudes all costs Incurr by a charity in uDdert8killg activities that further its eharithblc aitns for the tnefit of its bcnefieiaries, inclllding those support costs and costs relating to the go¥enJance of the ebariiy apportione41 th c.tiaritable actii'ities. otheT expcndittsre includes all expenditurE thai ts tteither re]M*d to raising futmls for the charity Thtsr part of Éts expelldilure cbatitable act]tIeS. AII costs aTr allOted to ¢xpenditur¢ Categories refl¢ctillg th¢ use of the resow¢¢. Direct wsts attributable to a single attiyity are allocated direct]y Lo that activity. Shared costs apportIond between the activities they colltribute lo on a reasonuble. justifiable aud collsi5tentbasis. Det]lled CODtrlbutlon plans Contribiitions lo det-med contribution p]aos are recogDised as an expellse in the period which the related s¢ryIGe is providtd. Prepaid contnbutions ar¢ tEcognis¢d &s%t to th¢ ¢xWli that the pr¢panent will lead Éo # reduction ill futurc payments or a Cash refim When Contributions are not expected to b¢ settled wholly within 12 months of the end of th¢ report8 date in wbich the Etnployees render the related service. the liability 15 measured oll a dE5CQUllted pre5¢nt Value b&8is. The unwinding of the discount is rccogiiised as an expense in tile period ITh which il arises.
P8ge 7 Fish And Bricks Pre-school at Gateway Baptist Church Notes to ibe FlnancAAI Statements Year ended 315t Mareh 2026 DoThation$ 8nd leg8eie8 Utrestiicted Totsl Funds U])restri¢ted Total Funds 2026 Funds 2025 VoluMt&ry ¢ontribution$ doDati(bD 78 78 170 170 Charitable #etiviti¢8 UtJre81ricted Tot Funds U]Jrestri¢ted Totst Funds Fund5 2026 Funds 2025 Grants receiv&ble Fees EKtra hours fees 138,186 10.793 149 138,186 10,793 149 132,176 12,822 132,176 12,822 90 149.128 149,128 145,088 l45,088 Other tradlng 9Ctivities Uwestricted Total Fund8 UDr¢stiicted Total Fullds Funds 21ll6 Fw)ds 2025 Milk refLU FuJdrdising gveuts Photographer's ¢oIntnissjoii Outings 261 261 320 349 150 881 320 349 150 881 161 499 161 499 921 921 1,700 1,700 lllve5tmellt Unrestricted Total Funds Futths 2026 ULrestrict¢d Total Funds Fullds 2025 Bank interest rcxeivable 727 727 411 411
PAge 8 Fish And Bricks Pre-school at Gateway Baptist Church Notes to the Ffinan¢lal Statements (cwtin¥e4) Year ended 31st March 2026 Costs of other tr*dlDg activltles UnTcstricted TolAE Funds Unrestricted Tot41 Fund5 Funds 2026 2025 Wage8 Employ¢gs Ntc and pensions Trdinillg Stsff welfare Staff unifom) Rerlt and othet PTE]ni$es costs 113.576 2283 1,529 545 233 8J52 626 642 113.576 2.283 1,529 545 233 8,352 626 106,937 1,747 903 468 307 6,192 606 763 1,599 401 445 362 1,099 169 2.842 444 106,937 1,747 903 468 307 6,192 606 763 1.599 401 445 362 1,099 169 2,842 Cleaning Accountancy and payroll fees Ofsted. data protectloll and DBS fee Printiiig, postage aud statiouery ilk and refreshtnellts Activity materials Website design and costs Equipment aTLd tools Sundry Children's events and gift5 1,640 442 439 415 955 423 2261 100 52 442 439 415 955 4?3 2261 52 153 134J13 134,513 125.437 125,437 tndependellt examill%tioo f¢ 2026 2025 Fees payable to th¢ ind¢peiJ dent examtner foT'. IndEpendent examityation of th¢ financi81 stateTnents 600 600 10. Stgff Costs The total Staff costs and employee I¢t5 for the reporting period ate gnalysed as follows.. 2026 2025 W&8es and 5alaTie5 Employtt coDtributiODS to peD5ion plans 113.576 106,937 1.747 115.859 108,684 The 8verag¢ h¢8d ¢ount of ¢nwloyees during the year w8s 13 (2025.. 12). No employee received employee beuefits oFrnore thaD £60,(KM) durin8 the year (2025: Nil). The aoUnt reMgnised in iticome or ¢XPCDditure as an expeTLse ill r¢latioTh to dEfined ntrIbuon plans was £2,283 {2025.. £1.747). 11. Trustee remulleratlon No thJolum¢ttts were paid to the Trustee5 durillg the year. ReiTthbuThements 01£727 w¢ paid ID Trustees.
Page 9 Fish And Bricks Pre4ehool at Gatejvay Baptist Church Note5 to the Financial Statements Year ended 31st M4r¢h 2026 12. Debtors 2026 2025 Trade debtors PrepayDJ¢nts and arU¢d iDcom¢ 210 447 458 617 657 1,075 13. Credlt•r8: OUnts falllng due w£thlD one yeY4r 2026 2025 Social security and otber tax¢s Othcr creditors 389 681 255 688 1,070 943 14. Analysis of ¢haritgbk fvnds Unre$tricted fuDds At 1st April 2025 At ExpenditLif¢ 31*tMartb 2D26 Income General fvnds 114.054 150.854 {134,513) 130,395 At 1st April 2024 At ItoEne Expenth'ttwe 31it 2025 General fijnds 92,122 147J69 (125 J47) 114,054