REGISTERED CHARITY IYUMBER: 1156883
REPORT OF THE TRUSTEES AND
UNAUDTTED FtNANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
FOR
BOBTAILS PRE-SCHOOL HORLEY

BOBTAILS PRE-S
HOOL HORLEY
CONTENTS OF THE FINANCIAL STATEMEwrs
FOR THE YEAR EIYDED 31 A
24
Psge
Reference and Administrative Detalls
Report of the Trustees
Independent Examiner's Report
Statement of Flnaneial Aetivities
Balan¢e Sheet
Notes to the Financial Statements
7 to 13

BOBTAILS PRE-SCHOOL HORLEY
REFERENCE AND ADMINISTRATIVE DETAIL
FOR THE YEAR ENDED 31 AUGUST 2024
ACTIVE TRUSTEES:
R Thompson {Chair)
M Hopper (Treasurer}
A Manzoor (Resigned 2110512024)
C Rogers (Appoin*d 2110512024)
PRINCIPAL ADDRESS
Lumley Road
Horley
Svrrey
RH6 7JF
REGISTERED CHARITY
NUMBER
1156883
INDEPENDENT ELIMINER
John Williams & Co Limited
Chartered Certified Accountants
Chart House
2 Effingharn Road
Reigate
Surrey
RH2 7JN
Page I

BOBTAILS PRE-SCHOOL HORLEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
The tn]stees present their report with the financial statements of the charity for the year ended 31 August 2024. The
t￿SteeS have adopted tbe provisions of Accounting and Reporting by Charities.. Sialement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appli¢able in the
UK and Republic of Ireland (FRS 102) {effective l January 2019).
OBJECTTVES AND ACTIVITIES
Objectives and aims
The eharity works for th¢ public benefit having as its objects the development and education of children and young
people in particular by..
promoting their care and safety.
promoting their education and promoting parental involvement.
promoting their health and wellbeing;
promoting services lo support them and their families and carers.
proving services to individuals holding membership of the CIO.
and fiuthering the aims of the pre-school learning allian¢¢.
We have referred to the guidance contained in the Charity Commission's gcneral guidance on public benefit when
reviewing our &irns and objectives and in planning our future activities.
In addition to the formal objects the trustees have agreed the following obje¢liv¢s=
To provide a child friendly enviromnent that is safe, secure and stimulating.
To enhance the development and education of children through play.
To encourage children to develop self_confidence and self_esteem.
To promote children's sociol, intellectual and physical development through play and sknctured activities 50 &5 to
prepare them for a smooth transition from pre-school to the school environment.
To work to the guidelines of the Early Years Foundation stage and the requirements of the registering bodies.
To work with parents and ¢arers to offer a flexibility that allows each Child's individual needs lo be met whilst providing
an environment where both children and adults feel welcome¢ happy and comfortable.
ACHIEVEMENT ALYD PERFORMANCE
Charitable activities
The charity has operated a pre-scbool from two siles in Horley througbout the period.
FINANCIAL REVIEW
The charity has made a surplus of £15,496 over the period (2023.. defJ¢it £22.143).
FUTURE PLANS
The charity in¢ends to develop its activities in line with present operations.
STRUCTURE, GOVERNAIYCE AND MANAGEMENT
Governing document
The charity was registered as a Charitable Incorporated Organisation on l May 2014.
Recruitment and appointment of new trustees
We aim to recruit parents of children tliat attend Bobtails primarily, but will recmit from around the local area with the
support of SutTey Education if we cannot achieve the target number of tLUStees. We aim to have between four and eight
tn￿teeS at any point, to serve a terrn of three years with staggered start dates so that no more than half the In￿te¢S resign
and are Teplaced in any one year. The optimum number of ttwslees is six with two c)wiging every year, having served
three yea￿. The role of Treasurer and Chairperson should ideally change every year so that tswslees can serve in either
position iti their second year of appointment, then sUPPOrt Teplacements of their roles in their third and f￿al year.
Page 2

BOBTAILS PRE-SCHOOL HORLEY
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
TrJ/éhs
Approved by order of the board of trnstees i)n ......
. and signed on its behalf by..
M Hopper
stee
Page 3

INDEPENDENT EXAMINER'S REPORT T
BOBTAJLS PRE-SCHOOL HORLEY
THE TRUSTEES OF
Independent examiner's report to the trustees of Bobtails Pre-school Horley
I report to the charity trustees on my examination of the accounts of Bobtails Pre-school Horley (the Trust) for the year
ended 31 August 2024.
Responsibilities and basis of report
As the charity trustees of the Trnst you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Act,).
I report in respect of my exarnination of the Trust's accounts carried out under Seetion 145 of the Act and in canying out
my examination I have followed all applicable Directions given by the Charity Cornmission under Section 145(5){b) of
the Act.
Independent examiner's statement
Sinee your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. l ean confinn
that l am qualified lo undertake the examination because I am a member of the Association of Chartered Certified
Accountsnts. whi¢h is one of the listd bodies.
I have completed my examinatio￿ I confirni tbat no material matters have come to my attention in eonneetion with the
examination giving me cause to believe that in any rnaterial Tespect..
accounting records were not kept in respect of the Trust as required by Section 130 of the Act" or
the accounts do not aceord with those records. or
the accounts do not comply with the applicable requiremctsts Concerning the fom] and content of accounts set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts ￿ve a
tr￿e and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which atlention should
bc drawn in this report iti order to enable a proper understanding of the accounts to be reached.
Michael Wilson
John Williams & Co Limited
Chartered Certified Accountants
Chart House
2 Effingharn Road
Reigate
Surrey
RH2 7JN
Page 4

BOBTAILS PRE-SCHO
RLEY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2024
2024
Total
nds
2023
Totsl
nds
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
275
Charitable activities
Charitable Activities
332.893
53.721
386,614
321,677
Other trading activities
Investment income
1,965
2.127
1,965
2,127
2,301
1,112
Total
336,985
53,721
390,706
325,365
EXPENDITURE ON
Charitable activities
Charitable Activities
357,283
17,927
375,210
347,508
NET tNCOMEI(EXPENDITURE)
(20,298)
35.794
15,496
(22,143)
RECONCILIATION OF FUNDS
Total funds brought forward
120,187
120,187
142.330
TOTAL FUNDS CARRIED FORWARD
99,889
35,794
135,683
120.187
The notes forni part of these financial statements
Page 5

BOBT AILS PRE-SCHOOL HORLEY
BALANCE SHEET
31 AUGUST 2024
2024
Total
nds
2023
Total
fiu]ds
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
io
43
43
loo
CURRENT ASSETS
Debtors
Cash at bank and in hand
li
851
112,194
851
147,988
1,080
129,281
35,794
113,045
35.794
148,839
130,361
CREDITORS
Amounts falling due withtn one year
12
{13,199)
(13,199)
{10,274)
NET CURRENf ASSETS
99.846
35,794
135,640
120,087
TOTAL ASSETS LESS CURRENT
LIABILfTIES
99.889
35,794
135,683
120,187
NET ASSETS
99,889
35,794
135,683
120,187
FUNDS
13
Unrestricted funds
Restricted funds
99,889
35.794
120,187
TOTAL FUNDS
135.683
120,187
The fman
ia
tements were approved by the Board of Trustees and authorised for issue
231a/zS
on
and were signed on its behalf by..
The notes fotrn part of these financial statements
Page 6

BOBTAILS PRE-SCHOOL HORLEY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity und¢r FRS 102, have been prepared in
accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Statement of
Recomrnended Praetice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the hislorieal cost
convention.
Critieal aceounting judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions
tbat affect the amounts reported. These estimates and judgements ar¢ ¢ontinually reviewed and are based on
experience and other factor5, Lncluding expeclations of ￿tUre events tbal are believed to be reasonable under the
circumstances.
Income
All incorning resources are included in the statement of financial activities when entitlement has passed to the
charkty. it is probable that the economic benefits associated witb the transaction will flow to the charity and the
arnount can be reliably measured. The following specific policies are applied to parlicular ￿tegorieS of income..
i) income from donations or grants is Tecognised when there is ￿idenc¢ of entitlement to the gitl Teceipt is
probable and its amount can be measured reliably.
ii) legacy income is reeognised when receipt is probable and entitlement is established.
iii) income from donated goods is measured at the fair value of the goods unless thi5 is impracti¢al to measuTe
reliably, in which case the value is derived from th¢ cost to the donor or ihe estimated resale value. Donated
facilities and services are recognised in the accounts when received if the value can be reliably measured. No
amounts 8re included for the contribution of general volunteers.
iv) income from contracts for the supply of services is recognised with the delivery of the contracted service.
This is classified as unrestricted fulld5 unless thcre 15 a contractual requirement for it to b¢ sp¢nt on a particular
purpose &Thd returned if unspent, in which ¢ase it may be regarded as restricted.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includ¢s any VAT which
cannot be fully recovered, and is ¢lassified under headings of the statement of financial activities to which it
relates..
i) expenditure on raising funds includes the costs of all fimdraising activities, events, non-clwitable trading
activitt"￿, and the sale of donated goods.
li} expenditure on charitable activities includes all costs incutred by a charity in undertaking activities that furtber
its charitable aims for the benefit of its ben¢ficiaries. including those supporl costs and cosls relating to the
governance of the charity apportioned lo charitable activities.
ill) other expenditure includes all expenditure that is neither related to raising fimds for the charity nor part of its
expendittLre on charitable activities. All costs are allocated to expenditure categorie5 reflecting the use of the
resource. Direct Costs attributable to a single activity are allocated dirertly to that activity. Shared costs are
apportioned between the activities they contribute to on a reasonable. justifiable and consistent basis.
Tangible fixed assets
Depreeiatson is provided at the following annual rates in order ¢0 write off each asset over its estimated useful
Fixtures and fittings
250/0 on cost
Page 7
ontinued...

BOBTAILS PRE-SCHOOL HORLEY
NOTES TO THE FINANCIAL
TATEMEIYT
FOR THE YEAR ENDED 31 AUGUST 2024
- Continued
ACCOUNTING POLICIES- continued
Taxation
The charity is exempt from tsx on its charitable activities.
Fund accounting
Unrestricfrd funds can be used in accordance with the charitsble objectives at the discretion of the tnJst¢es.
Restricted fimd5 can only be used for particular restricted purposes within tbe objects of the charity. Restrictions
arise when specifjed by the donor or when fijnds are rdised for particular restricted purposes.
Hire purchase and leasing commitments
Rentals paid under operating leases are Charged to the Statement of Financial Activities on a straight line basis
over the period of the lease.
Pension costs And other post-retirement benefits
The charity operates a defmed Contribution pension scheme. Contributions payable to the ¢harity'S pension
scheme are charged to the Statement of Financial Activities in the period tt) which they relate.
Financial insÉrument5
A fitwicial asset or a financial liability is reeognised only when the Bobtsils Pre-school Horley becomes a paty
to the contractual provisions of the instrnment.
Basi¢ fmancial in5trurnents are initially recogmsed at the amount receivable or payable including any related
transaction costs.
Current assets and Cu￿ent liabilities are subsequently measured at the cash or other consideration expected to be
paid or received and not discounted.
Debt inslnunents are subsequently measured at amortised cost.
Where investments in shaTes are publicly traded or their fair value can othe￿iS¢ be measured reliably, the
investment is subsequently measured at fair value with changes in fair vaIue recognised in income and
expenditure. All othci such investments are subsequently measured at cost less impainnent.
Other financial instrnments, including derivatives, are initially Tecognised at fair value. unless payment for an
asset is deferred beyond nornial business terms or fJnan¢ed at a rate of interest that is not a market rate, in wbich
as¢ the asset is measured at the present value of the future payments discounted at a ll￿rket rate of interest for a
similar debt instrLunent.
Other financial instnunents are subsequently measured at fair V￿Ue, with ttny Changes re¢ognised in the
statement of financial actsvities. with the exception of hedging instruments in a designated hedg￿g relationsbip.
Financial assets that are measured al cost or amortised cost are reviewed for objective evidence of impaim]ent at
the end of each reporting date. If ther¢ is objective evidence of impairn)ent, an impaimient loss is recognised
under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instnunents regardless of significance, and other financial assets that are individually significant.
these are assessed individually for impaimient. Other fmancial assets ate either assessed individually or grouped
on the basis of similar credit risk characleristics.
Any reversals of impairnient are recognised immediately. to the extent that the reveisal does not Tesult in a
canying amount of the fmancial asset that exceeds what the carrying atnount would have been had the
impairment not previously been recognised.
Page 8
continued...

BOBTAILS PRE-SCHOOL HORLEY
NOTES T
THE FINANCIAL
TATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024
DONATIONS AND LEGACIES
2024
2023
Donations
275
OTEtER TRADtNG ACTIVITtES
2024
2023
Fundraising events
1,965
2,301
INVESTMENT INCOME
2024
2023
Deposit account interest
2,127
1,112
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Activity
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
CharitabEe Activities
Payments from governments
Fees
Unifomis
School trips
Miscellaneous income
299,224
84,936
1,566
738
150
236,787
81.875
2,573
442
386,614
321.677
CHARITABLE ACTIVITIES COSTS
DiTe¢t
Costs
Support
costs
Totals
Charitable Activities
374,856
354
375,210
TRUSTEES, REMUIYERATION AND BEIYEFITS
There were no trustees, remuneration or other benefits for the Ye￿ ended 31 August 2024 noT for the year ended
31 August 2023.
Trustees, expenses
There were no
31 August 2023.
trustees, expenses paid for the year ettded 31 August 2024 nor for the year ended
Page 9
ontinued...

BOBTAILS PRE-SCHOOL HORLEY
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024
- cont
STAFF COSTS
The average number of employees during the year
No employee received employee benefits of more '
COMPARATIVES FOR THE STATEMENT (
INCOME AND ENDOWMENfs FROM
Donations and legacies
Charitable activities
Charitable Activitie5
Other trading activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOMEI{EXPENDJTURE)
RECONCILIATION OF FUNDS
Total funds brought fonvard
TOTAL FUNDS CARRIED FORWARD
io.
TANGIBLE FIXED ASSETS
COST
At I September 2023 and 31 August 2024
DEPRECIATION
At I Seplember 2023
Charge for year
At 31 August 2024
IYET BOOK VALUE
At 31 August 2024
At 31 August 2023
PaE

BOBTAILS PRE-SCHOOL HORLEY
TES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024
ii.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Prepayments
851
1,080
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
Taxation and social security
Oth¢r Creditors
3,889
4.747
4,563
3,868
2.423
3,983
13,199
10,274
13.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.8.24
At 1.9.23
Unrestricted funds
Gcneral fund
120,187
(20,298)
99,889
Restrieted funds
General fi￿d
35.794
35.794
TOTAL FUNDS
120,187
15,496
135,683
Net movement in fimds, included in the above are as follows..
Incoming
Tesources
Resources
expended
Movement
in funds
Unrestricted funds
General ￿lld
336,985
(357,283)
(20,298)
Restricted fynds
General fund
53,721
(17,927)
35,794
TOTAL FUNDS
390.706
{375,210)
15.496
Comparatives for movement in fund$
Net
movement
in fimds
At
31.8.23
At 1.9.22
Unrestricted funds
General fimd
142,330
{22.143)
120,187
TOTAL FUNDS
142,330
(22,143)
120,187
Pagell
continued...

BOBTAILS PRE-SCHOOL HORLEY
NOTES TO THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31 AUGUST 2024
- continued
13.
MOVEMENT IN FUNDS - eoDtinued
Comparative net movement in fimds, included in the above are as follows:
Incoming
re50urces
Resources
expended
Movement
in funds
Unrestricted fund5
General fjjnd
325,365
(347.508)
(22.143)
TOTAL FUNDS
325,365
(347,508)
(22,143)
A cutTent year 12 months and prior year 12 months combined position 15 as follows:
Net
movement
in funds
At
31.8.24
At 1.9.22
Unrestricted funds
General fjjnd
142,330
(42,441)
99.889
Restricted funds
General fund
35,794
35,794
TOTAL FUNDS
142,330
(6,647)
135,683
A cU￿t year 12 months and prior year 12 months Combin￿ net movement in fimds, included in the above are
as follows..
Incorning
resources
Resources
expended
Movement
in funds
UThre5trieted funds
General fund
662,350
(704,791)
(42,Ml )
Restricted funds
GetLeral fjmd
53,721
(17.927)
35.794
TOTAL FUNDS
716,071
(722,7l8)
(6,647)
Page 12
ontinu¢d...

BOBTAILS PRE-SCHO
RLEY
NOTES T
THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024
14.
EMPLOYEE BENEFIT OBLIGATIONS
The amount reeognised in income or expenditure as an expense in relation to defined contribution plans was
£4,718 (2023. £4,296)
15.
RELATED PARTY DISCLOSURES
There were no related pty transactions for the year ended 31 August 2024.
16.
GOING CONCERN
There are no material uncertainties about the charity's ability to ¢ontinue.
Page 13