REGISTERED CHARrrY NUMBER: 1173831 of the TnBtees Una Financial Ststements for the Ycw &)ded 31 Jul 2021 Mudd Puddles Pre SclMM)I C Brightwell & Co Charterejj Certified Acc(Truntants XL House Mill Court Spindle Way Crawley Sussex RHIO Irr
Puddles Pre School Cothents of the FiJJanctal for the Year Ended 31 Jul 2021 rneD Report of the Tn]ste¢5 1ndend¢llt Examintrs Report Statement of Finala1 Activities Balance Sheet Notes to the Finan¢ta] Statements Detailed StsÉement of Financial AL%ivities 9 to 10
Mlldd Puddles Pre School ofthe T r the Year Ended 31 J 2021 The twstees present their r¢port with the fwancial siafrtTh¢nts of the charity for th¢ year ended 31 July 2021. The trustees have adoptcd th¢ provisions of Accounting and Rep)rtiE]g by Charities: Statement of Rernrnended Practice applicable to chariti¢s preparing th¢ir accounts in a¢¢ordance with the FitwKia] Rqx)rting Standard applicable in the UK and Republi¢ of Ir¢land (FRS 102) (effective l January 2019). OBJECTIVES AND AcrivrriES Objectives alld aiM3 The objective of the chaTity to provide a rounded pre schwl education to all children ¢nTolled at th¢ Pre School STRUCTURE, GOVERNANCE AIYD MANAGEME Governing docment The charity is Controlled by its 8overnit)g docutrnL a d¢ryl of ttitst and conStittrt an uD]ncorpor Charity. REFERENCE AND ADMINISTrATIVE DETAILS Registered Chsrity NMber 1173831 PrlDelp#l address Ifield Community Centre Ifield Drive Crawley Sussex RHII OHD Trnstees Mrs C Billingbam Manager Ms R George M5 M McDcrno IDdep¢ndent Examitter C Brightw¢ll & Co Chartered Certified AOuntants XL House Mill Court Spindle Way Crawley Sussex RHIO ITT COMMENCEMENT OF AcfivITIES The Pre School group cottynenced xtivity in Aug 2017 Approv by Order of the board of trustee5 on...?f . o).*..:..@oa aand &id on its ihalf by: Mrs C Bill&ngham- Trustee
Inde endent Exarninerfs Re Mudd Puddles Pre School to the TTrteeS of lodependent examine5 rew)rt to the trusttts of Mwddy Puddles Pre Scbool I report to the charity trustees on my examination of th¢ accounts of Muddy Pudllles P School (tr¢ TTUSt) for the year ended 31 July 21r21. Responsibllitles basis of rert A5 the charity trustees of th¢ TTUSi you are TwonsIl)le for the preparation of the accounts in accordance with the requirements of the Cbarities Act 2011 (Ihe AL•. I report in respect of my examination of the Trusvs accounts carried out under sertion 145 of the Art and in carying out my exam1ttIOn I have followed all applicable DirectiOJL% given by the Ch8rity Commissi¢)n under section 145{5Xb) of the Act. Independent txaminer's s¢atemeDt I have compl¢t¢d my examination. I ¢Ollfirni that no Materi matters have u)m¢ to my attention in connection with the examination giving me cause to believe that in any MatetF respect accounting rKords wer¢ not kew in resp¢¢t ofthe TriLSt as required by stttioo 130 of the ACL or the accounts do noi accord wtth those re¢ords" or the aCcoUts do not cornpty the applicable r¢quireThKnts Conc)Ingthe form and content of accounts set out tll the Chart¢i¢s (Accounts and Rewjrts) Regulafions 2008 other than any wuirernent that th¢ aoUnts give a true and fair view which is not a matter ¢onsideroJ as part of an ldent exarllinatAOn. I have Do ¢oncerns and have ¢orn¢ across no other rnatt¢rs in connectioll with the examination to which attenti¢)n should b¢ drnwn in this report in order to enable a prow Unders1ng of the a¢¢ounts to be reacheAI Clifford Brightsvell FCCA C Brightwell & Co Chartered Certified Accoutllants XL House Mill Court Spindle Way Crdwley Sussex RHIO Irr Dat¢.. Page 2
Mud Puddles Pre School Statement of Finala[ ActÈvittes for the Year End 31 2021 31.7.21 Generni fimd 31.7.20 Tota] fi]Dds Notes INCOl¥fE AND ENWENTs FROM Donatiolls and legacies 6J51 4,356 Charitable a¢¢iYiti&4 Grants Received 143?78 141,421 Other Irdding activtties 3,043 773 Total 152,772 146.550 EXPENDITURE ON Ch3ri¢abk aetivities R¢¢eived 122.643 109,214 Other 8.602 2.645 Total 131245 111,859 NET INCOME 21.527 34.691 RECONCILIATION OF FUNDS Total funds brought fonmrd 195,658 160,967 TOTAL FufqDS CAIIRIED FORWARD 217.185 195.658
Balanc¢ Sheet 31 Jul 2021 31.721 Generai fund 3 1.7.20 fitnds CURRENT ASSE15 Cash at bank 217,185 195.658 NET CURRENT A&SETS 217.185 195.658 TOTAL ASSETS CURRENT LIABILrrIES 217.185 195,658 NET ASSETS 217,185 195.658 FUNDS Unrestricted fiJDd8 217,185 195,658 TOTAL FUNDS 217.185 195.658 The finan¢ial statemthts were approved by the Board of Tnle¢S aDd authOriS for issue on ..2fj1.Q412Q22................... and were signed on Tts behalf by". C Billingharn- Ttee RG¢ The notes form part ofthese financial sthtents Page 4
Pudd] Pre Sch I Notss io the FinanciaI Stst¢ments for th¢ Year End 31 Jul 202 ACCOU]YTING POLICIES sts ofpreparing the fjnancial sts1¢ellts The fJnan¢ial statements of the ch&tty. which is a public b¢nefit entity und¢r FRS 102, have been prepared in accordance with th¢ CharÉties SORP (FRS 1tr2) 'Ac¢ouDting and RqKJrting by Charities.. Statement of Recommended Prxtice applieable to charities prepry their accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effe¢tive l January 2019),, Financial Reporting Standard 102 The Fillancial Rcp)rtiDg Stsndard appli(zble in th¢ UK and Republic of trEland' and the Charities Aci 2011. The financial statements have been prepared under the historical cost onventioll. Income All income is recogllised in the SthÉement of Financial Activities ce the charity entitlement io the fill5. it is probable that the illcoe will be received and the amouni cwj be rn[ed reiiably. Experyditure Liabiliiies are rewlS¢d a5 expenditure &$ soon as there is a kgal or COnStrudive obligation wnmitting the charity to that expendIre. it is pmbable tlw a transfer of econ(trmi¢ I¢fits wiu be required in settlement and the amount of the obligation can be Me&$ reliably. EWditU is accounted for OD an accruals basis and has ¢1) ¢lassified und¢r headings that ag8re8ate all cosr relate4J to the Category. Where costs cannot be directly attributed to particular he&lings tlw have bn auocated to xtivities on a basss ¢onsistent with the us¢ of resources. Taxatio The charity 15 exempt from trx on its ¢hari¢able activities. Fund aceounting Uttregtrict¢d funds can be wed accordm with the Chitable objectives atthe disctrtion of th¢ trustees. Restricted bjnds can only be used for particularTestrteted wrthin the objects of the ¢l)arity. Restrictions arise when sp¢¢ifi¢d by the donor or fitnds aTe Taised for I)articular r¢stri¢ted purtM>se5. Further explanation of the nature and purp( of each fund is included in the notes to the financia] ststements. Pension costs and otber post-retirement benefits The charity operdtes a d¢fmed contribution pension scheme. Contributions payable to the charitys pension s¢h¢me are ¢har8cd to the Statenwt of Finatirial A¢tiviti&% in th¢ p¢riod to whtch they r¢lat¢. OThER TRADING ACllVITIES 31.7.21 31.7.20 FdraIsiftg events Sales of Unifomi Trips and Visits Sundries 100 105 492 2.346 321 19 433 3.043 773 Page 5 continued...
Puddl s Pre School Notes to the Fitwicial Statements- Coled for the Year Ended 31 UI 2021 TRUSTEES, REfuNERATIoN AND BENEFTTS Th¢re wur no tn, r¢muneRtion or th beneffts for the year ¢nded 31 Juty 2021 nor for th¢ year ended 31 July 2020. Trustees, ¢ipense5 There were no trustees, exp¢Tws paid for the yewended 31 Juty 2021 nor for the year ended 31 Juty 2020. STAFF COSTS Th¢ &vcrag¢ monthty nuth of employee5 during the year as follows.. 31.7.21 31.7.20 Managetnent Support Sthff No ¢mployees received gnoluments in excess of £60,(X)O. COMPARATtVES FOR THE sfATEMENT OF FINANCIAL Acf1viTs General fund INCOME AND ENDOWMENTS FROM Donations and legacies 4,356 Charfitable atlivities Grants Received 141.421 Other trading actAviti&8 773 Total 146.350 EXPENDITURE ON Charitable actiwities Grants Received 109214 2.645 Tolal 111,859 NET INCOME 34.691 RECONCILiATION OF FUJ¥DS Totsl funds bTDugbt forward 160,967 TOTAL FUNDS CARRIED FORWARD 195,658 Page 6 C4Jntinu¢d...
Mudd Puddles Pr¢ School Notes to th¢ Finallcial seMellts- for the Year Ended 31 J 2021 MOVEMENT IN FUNDS Net ovement in fun¢L8 At 31.7.21 At 1.820 Unrestricted thnds General fimd 195.658 21,527 217.185 TOTAL FUNDS 195,658 21,527 217,185 Net movement in fuDd4 included in the above are &8 folloThs: Movement in funds resources eXpded UreStrICd funds Gelleral fijnd 152,772 (131245) 21,527 152.772 (131.245) 21,527 Comparatives for tThov¢ment itt fllnds Net movement At 3 1.7.20 At 1.8.19 Unrestricted funds General fund 160.967 34.691 195,658 TOTAL FUL¥DS 160.967 34.691 195,658 Comparative net movem¢nt in fund& Ilud in the akM)ve are &$ follows: Incoming Resources Movement funds unreStricd funds General fid 146.550 (111,859) 34,691 TOTAL FUNDS 146,550 (111.859) 34,691 continued...
Muthl dles Pre School Notes to the Finallci snents- continwj for the Year Ended 31 J 202 MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 c4)mbined SitiOn is as follow5: Net movement in fimds At 31.7.21 At 1.8.19 UreStrIct¢d funds General fimd 160,967 56218 217,185 TOTAL FUNDS 160.967 56218 217,185 A CUTrent year 12 months And prior year 12 months ¢(rnbTncd net niovernent in funds included in the aiKJve are a5 follow$- ItKoming resour¢¢s ¢xF¢nded Move¥nent in fimds Uftrestrd fllj General fiuEd 299J22 (243,104) 50218 TOTAL FUNDS 299J22 (243,104) 56,218 RELATED PARTY DISCLOSURES Th¢re were no related paty trans&t1 forthe year 31 Juty 2021. Page 8
Puddles Pre Sch1 Detail¢d Ststem¢nt of Finan¢ial Activ for the Year En 31 Jul 21 31.721 31.720 INCOME AND ENDOwmEs Donations and legaei Feeg Received 6.351 4J56 Other tradlng 8etivities Fundraising events Sales of Uniforn) Trips alld Visits Sundrie5 321 19 105 492 2,346 433 3,043 773 Charitable acttvitie5 Grants 143,378 141,421 Total ill£orning ruothr¢¢s 152,772 146.550 EXPENDITURE Oiher A¢iivities Domesti¢ Equipment Pur¢hased 1.573 287 371 1,987 6245 8,602 2,645 Supw¥rt Costs M4ttagement Insurance T¢l¢phone Posts8e and stationery Rent 872 402 539 13.723 671 840 443 10.158 15.536 12,112 Flnattce Transfers 1.217 Inforniatioll technology Computer 358 716 Human resources Trips and Visiis Training 816 1.109 1,925 1.160 Other Sulldries Carried fonvard 533 533 2232 2232 This page does Dot foThi part of the ststsrtcrfy fll)anciai sta*nk Page 9
Mud Puddks iled Statement of F- cial Activitits for the Year End¢d 31 Jul 2021 31.721 31.7.20 Other Brought foTward Untfom Marketing 533 332 42 2232 189 9D7 2.421 Other2 Garden Work 4.847 Governance eosts W8g¢s Social security Pensions Accountan¢y and legal fees No description 96.072 377 1.389 1.083 149 88,076 1,426 1267 651 168 99.070 91,588 Total resources eX[wed 131,245 111,859 Net Income 21.527 34.691 Page 10