2024-08-31-accounts - Birdham Pre-School

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Registered Charity 1154415

Birdham Pre-School

Report of the Trustees and Unaudited Financial Statements For the year ended 31 August 2024

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Birdham Pre-School Charity Information

Registered charity number

1154415

Address

Birdham Pre-School The Early Years Lodge Crooked Lane, Birdham Chichester West Sussex PO20 7HB

Independent Examiner

The Accountancy Company Demar House, 14 Church Road East Wittering Chichester West Sussex PO20 8PS

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Birdham Pre-School Report of the Trustees and Financial Statements Contents

	Page
Report of the Trustees	1 - 2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Financial Statements	6 - 8
Detailed Statement of Financial Activities	9

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Birdham Pre-School Report of the Trustees for the Year Ended 31 August 2024

The Trustees present their report and financial statements for the year ended 31 August 2024.

The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'FRS 102 - Second edition' issued in October 2019.

Registered Charity number : 1154415

Trustees

Mrs P Warren - appointed 6 March 2025 Mrs C Otelea Dadds - appointed 16 October 2025 Mrs E Cheshire

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The Charity is controlled by its governing document and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

Prospective trustees are introduced to the committee and interviewed in order to ascertain whether or not they are able to fulfil the role. If the board of trustees agrees to the appointment, the new addition is offered information and advice on how to fulfil their duties.

Induction and training of new trustees

New trustees are invited to sit in on committee meetings and are advised to read the Charity Commissions guidance 'The Essential Trustee' prior to taking up their appointment.

Organisational structure

The board of trustees meets as and when required and votes as a committee on matters arising at those meetings. However, important matters are always reviewed by the trustees as a whole.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

OBJECTIVES AND ACTIVITES

Objectives and aims

The charity works for the public benefit having as its objects the development and education of children and young people in particular: 1) promoting their care and safety: 2) promoting their education and parental involvement: 3) promoting their health and wellbeing: 4) providing services to support them and their families and carers: 5) providing services to individuals holding membership of the CIO: and 6) furthering the aims of the pre-school learning alliance.

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Birdham Pre-School Report of the Trustees for the Year Ended 31 August 2024

ACHIEVEMENT AND PERFORMANCE

Charitable activites

The Pre-school is open to children age 12 months to age 4 from 8.00am until 5.00pm, with some opening during the periods of the school holidays. The Pre-school is based in Birdham, West Sussex and offers quality childcare to children living in Birdham and the local surrounding area.

FINANCIAL REVIEW

Reserves policy

It is the charity's policy to maintain a balance on unrestricted funds equivalent to at least 3 months unrestricted payments.

The net (outgoing)/incoming resources for the year were £3,253 [2023 - (£9,626] on unrestricted funds. At the year end the charity held unrestricted reserves of £52,606 [2023 - £49,353] and restricted reserves of £0.

STATEMENT OF TRUSTEES REPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charites Act 2011, Charities Statement of Recommended Practice (SORP) 'FRS 102 Second edition' issued October 2019 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ON BEHALF OF THE BOARD

P Warren

Pauline Warren

Trustee

14/11/2025

Date : ……………………………….

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Birdham Pre-School

Independent Examiner's report to the Trustees of Birdham Pre-School

We report on the accounts of the Charity for the year ended 31 August 2024 which are set out on pages 4 to 9.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the Accounts. The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011) and that an independent examination is needed.

It is our responsibility to :

Examine the Accounts under section 145 of the Charities Act
to follow procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act): and
to state whether particular matters have come to our attention.

Basis of Independent Examiner's Report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with the records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the Accounts.

Independent Examiner's statement

In connection with the examination, no matter has come to our attention :

(1) which gives us reasonable cause to believe that in any material respect the requirements

to keep accounting records in accordance with section 130 of the Charities Act ; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.

The Accountancy Company

Demar House, 14 Church Road East Wittering Chichester West Sussex PO20 8PS

Date: 13 November 2025

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Birdham Pre-School Statement of Financial Activities for the year ended 31 August 2024

Notes INCOME AND ENDOWMENTS 3 Donations and legacies Investment income Total incoming resources RESOURCES EXPENDED 4 Charitable expenditure Total resources expended Net movement in funds Total funds brought forward Total funds carried forward	Unrestricted Funds 2024 £ 181,601 612 182,213 178,960 178,960 3,253 49,353 52,606	Restricted Funds 2024 £ - - - - - - - -	Total Funds 2024 £ 181,601 612 182,213 178,960 178,960 3,253 49,353 52,606	Total Funds 2023 £ 133,968 322 134,290 143,916 143,916 (9,626) 58,979 49,353

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Birdham Pre-School Balance Sheet as at 31 August 2024

Notes Fixed assets Tangible assets 5 Current assets Debtors 6 Cash at bank and in hand Total current assets Creditors: amounts falling due within one year 7 Net current assets Net assets Funds of the charity 8	Unrestricted Funds 2024 £ 18,265 18,265 1,844 54,583 56,427 (22,086) 34,341 52,606 52,606	Restricted Funds 2024 £ - - - - - - - - -	Total Funds 2024 £ 18,265 18,265 1,844 54,583 56,427 (22,086) 34,341 52,606 52,606	Total Funds 2023 £ - - 2,080 49,673 51,753 (2,400) 49,353 49,353 49,353

14/11/2025

The financial statements were approved by the Board of Trustees on ………………………. and were signed on its behalf by :

P Warren

Pauline Warren

………………………………………..

Trustee

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Birdham Pre-School

Notes to the Accounts for the year ended 31 August 2024

1 Basis of preparation

Basis of accounting

The accounts have been prepared under the historical cost convention, with the exception of investments which are included at market value, and in accordance with the Charities Statement of Recommended Practice (SORP) 'FRS 102 Second edition' issued October 2019 and with the Charities Act 2011.

2 Accounting policies

Incoming resources

Recognition of incoming resources

These are included in the Statement of Financial Activities when :

: the charity becomes entitled to the resources

: the trustees are virtually certain they will receive the resources; and

: the monetary value can be measured with sufficient reliability.

Incoming resources with related expenditure

Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross.

Investment income

This is included in the accounts when receivable.

Expenditure and liabilities

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Assets

Tangible assets for use by charity

The charity's policy is to maintain its property and assets and to a high standard through a continual programme of refurbishment, replacement and maintenance. In accordance with this practice depreciation is provided on a straight line basis over 4 years.

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Birdham Pre-School

Notes to the Accounts for the year ended 31 August 2024

3 Analysis of incoming resources Donations and legacies Charitable activities Other trading activities Other income and grants received Investment Income Bank interest received 4 Analysis of resources expended Charitable expenditure Wages Pension costs Staff training Recruitment costs Repairs and maintenance Food, refreshments and other direct costs Property costs and insurance Cleaning costs Telephone Stationery, printing and postage Subscriptions Toys, equipment and activities Computer expenses and software costs Advertising Sundry expenses Depreciation Governance costs Independent examiner fees Accountancy Total resources expended	2024 £ 164,444 - 17,157 181,601 612 2024 £ 113,687 1,635 1,328 3,116 15,194 8,785 8,969 1,650 762 81 4,921 5,569 3,661 523 591 6,088 176,560 1,200 1,200 2,400 178,960	2023 £ 123,222 9,919 827 133,968 322 2023 £ 89,995 - 1,103 3,283 3,612 3,473 8,822 - 532 230 4,385 2,921 2,208 2,373 669 18,078 141,684 1,200 1,032 2,232 143,916

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Birdham Pre-School

Notes to the Accounts for the year ended 31 August 2024

5 Tangible fixed assets

Long Leasehold £ Cost At 1 September 2023 218,930 Additions - Disposal - At 31 August 2024 218,930 Depreciation At 1 September 2023 218,930 Charge for the year - Eliminated on disposal - At 31 August 2024 218,930 Net book value At 31 August 2024 - At 31 August 2023 - 6 Debtors Other debtors 7 Creditors: amounts falling due within one year Other creditors 8 Movement in funds Unrestricted funds General fund Unrestricted funds General fund	Property Improvements £ 23,986 - - 23,986 23,986 - - 23,986 - - At 01.09.23 £ 49,353 49,353 Incoming resources £ 182,213 182,213	Fixtures and Fittings £ 1,853 24,353 - 26,206 1,853 6,088 - 7,941 18,265 - 2024 £ 1,844 2024 £ 22,086 Net movement £ 3,253 3,253 Resources expended £ (178,960) (178,960)	Total £ 244,769 24,353 - 269,122 244,769 6,088 - 250,857 18,265 - 2023 £ 2,080 2023 £ 2,400 At 31.08.23 £ 52,606 52,606 Movement in funds £ 3,253 3,253

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Birdham Pre-School

Detailed Statement of Financial Activities for the year ended 31 August 2024

INCOME AND ENDOWMENTS Donations and legacies Charitable activities Other income and grants received Other Investment income Bank interest received Total incoming resources RESOURCES EXPENDED Charitable activities Wages Pension costs Staff training Recruitment costs Repairs and maintenance Food, refreshments and other direct costs Property costs and insurance Cleaning costs Telephone Stationery, printing and postage Subscriptions Toys, equipment and activities Computer expenses and software costs Advertising Sundry expenses Depreciation Governance costs Independent examiner fees Accountancy Total resources expended Net income/(expenditure)	2024 £ 164,444 17,157 - 181,601 612 182,213 113,687 1,635 1,328 3,116 15,194 8,785 8,969 1,650 762 81 4,921 5,569 3,661 523 591 6,088 176,560 1,200 1,200 2,400 178,960 3,253	2023 £ 123,222 9,919 827 133,968 322 134,290 89,995 - 1,103 3,283 3,612 3,473 8,822 - 532 230 4,385 2,921 2,208 2,373 669 18,078 141,684 1,200 1,032 2,232 143,916 (9,626)

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Envelope Details

Title	Birdham Pre-School - 2024 Accounts
Author	THE ACCOUNTANCY COMPANY (creditcontrol@theaccountancycompany.co.uk)
Envelope Created on	Fri, 14 Nov 2025 10:28:23
Envelope ID	abbe2763-f0cc-4301-aa03-e810109cad37

Document Details

Title	Accounts_-_31.08.24.pdf.pdf
Digital Fingerprint	200cefbe-a674-4947-bbad-93b1ad51dcc6

Document Signers Scan/Click the QR Code to view signature information

Name	Pauline Warren ~~—_~~
Email	pemwarren@gmail.com
Status	SIGNEDat Fri, 14 Nov 2025 14:42:35 GMT(+0000)
Signature Fingerprint	7814a571-f84d-4112-9aa0-914b7092c192

Document History

Fri, 14 Nov 2025 14:42:35 Pauline Warren Signed the Document (IP: 94.14.49.152)