Reglstered Charity Number: 1173831 fihei al Si ments f the Year En 31 Ju d%'P hool
Mudd Puddle5 Pre School Contents of the Flnancial Statemen for the Year Ended 31 J 1 2023 PA Report of the Trustees Independent Examiners Report Statement of Financial Activitles Balance Sheet Notes to the Flnanclal Statements 5t08 Detèlled Statement of Financlal Activities 9tolO
les Pre Contents of Flnandal S for the Year Ended 31 Ju temtn 2023 The trustees pre51tt rheir rep)rt wth the h"naftcial strtemertts of the charity lor the year ended 31 Jujy 2023. The trustees hève adopted the pro¥isi005 of Accounting and Reporting by Charities.. statement ol Recommended Practlce. applicable to Charities prepariThg their aetounrs in accordance with the Financial Reportln8 Standard applitable in the VK and Republicof Ireland IFRS 1021 leffective l January 20191. OBJECTIVÉ D AcnviTIES Objective and alms The objective of the charity is to pr¢)vide a rounded pre sthool educarion to all thHdren enrolled at the p khool STRUCTURE GOVERNAN EAND MANAGEMENT Governin8 document The charity is controlled by Its Bo¥wnin8 document. a deed of twst and constitves an unlrKQrfat¢d charity. REFERENCE AND ADMINISTRATIV Registered charity number 1173831 Prlnclple address Irield Communltycentfe Ifeild Drive Crawlev Sussex RHIIOHD Trustee5 Mrs C Billin8ham Imanauèrl Ms R Geor8e Mrs M McDermoti Independent Examiner G8M Actountants L*mited 19b Front Street Sacrlston DH7 6JS COMMENCEMENT OF AcfiviTES The Pre School group commenced artivity in Au8USt 1017 -.and si84td on it's behalf by Mrs C Billin8ham- Trustee
Inde endent Examinees Re Mudd Puddles Pre School rtto the Trusteesof nde minerfs re trustee fmu Pudd$ Pre I report of the tharlty trustees on myexam1nai1 ol the accounts of Muddy Puddles Pre School lThe Trust) for the year ended 31 July 2023. Responslbllitle5 and basls of reyt As the charity trusiee5 of the Trust you are responsible lor the preparatn of the accounts in accordance with the requirements OF the Charities Act 20111'ihe Act'l I report In respeet of my examinatlon of the Trttst's account5 carried out under settion 145 of the Act and In carryin8 OLIt my examination I have followed all applicoble directlOAS given by the Charty Commission under section 14Sl5llbl of the Act. Independent e¥•mlnèr's statement have complered my examination. I confirrn that Tho material tter$tOMe to my atteniion in tonnection with the examlnation giving me cause to believe that in any maiefal respect- occountlnB records were noi kepi in respect of ihe trust as required by section 130 01 the Art- or the attounts do Thot accord with those recofds.. or the actounts do not compfy with the applicable revluirements Concernin8 tht form and contect of the accounts Set out tn ihe Charities (Accounts and Reports) Regualtions 2C¥)8 oihef than any requirement thai the accounts 8Ne a true and fair view whsch Is noi a matter consered as parr ol an indepèndent examlThation. I have no concerns and have comt across no other rnatters in connertion wlth the txamination to whlth attention should be drawn in thls report in order to anable a proper understanding of the actounts to be reached. Graeme Bell FCCA G8M Accountants Limited 19b front 5lreet Sacriston Durham DH7 6JS Dète..
Sthogl Staremertt of Fln r the Year Ended 31 P4oies 31.07.2 Genernl Fur#J 31.07.22 Total Funds INCOME ANO ENDOWMENTS FROM Oonations and Legaiies IAterest Rpceived iO.a96 13,682 Ch•rltable a11¢$ Grants Received 128.9)1 144.971 Other tra(Nng tIlIeS 5SO 139.755 IS9.203 EXPENDITURE ON Charltable a<tl¥lths Grènr5 Received 151.734 13S.155 Other 13.9)6 8.ljl Total 165.640 143,286 PIET INCOME/ ILOSSI 15.917 RÉCONCILIATION OF FUNDS Total dunds brou8hr lo¢w•rd 233.102 217.18S TOTAL FUNDS CARRieo Fl)RWARD 207.217 233,102
dd Puddles e5th alatKe Sheet for the Year Ended 31 Jul 2023 Ites 31.07a General 31. Total Fwds CVRRENT ASSEIS Cash ar bank 207,697 233.102 NET CVRRENT ASSETS 207.697 233,102 CURRENf LIABILMÉS TOTAL ASSETS LESS CVRRENT 207.217 233,102 NET ASSEYS 207.217 233,102 FUNOS Unrtstiicled funds 107,217 233.102 TOTAL FLINDS 207.217 233,102 The fin•ncial siat¢rnenrs were apprthed bythe twrd of trnsiees and aullh)nsed lor isw¢ on.....aM...b...3..*.... •nd were signed on Il's be11 ty". C 81111niham Tru51ee R George Trustee
Mudd Puddles Pre Notes to the Financial Statements for the Year Ended 31 Jul 2023 ACCOUNTING POUCIES Basls of preparln8 the flnancial statements The fiManc¢al statelnentsof the charity. whth is a public benefit entity ender FRS102. have been ppared in accordance with the charlires SORP IFRS 1021'A0vnt1Truand Rewrting by Charities.. Statement of Recommendeil Piactice applicable to charities preparing thelr accounrs in accordance wlth the linanci•l Reporting Standard applicable in ihe UK and Republic of Irelafid IFRS1021 (effective l January 20191,, Financial Rewrung standard 102 The Financial Reportin8 Srandard applicable in the UK and Republic ol r•land' and thè charitles Act 2011. The finan¢i•l statements have been prepared undei the hi5tor(tal cost convertlon. In¢om• All Slltome Is recogni5ed in thè Statement of Financial Activities once the charlty ha5 entltlement to the fvnds. It Is probable ihat the inrorne wrll be received aAd the amouni can be measured reliably. Expendlture Li8bilitie5 ate reco8ni5ed as txpenditutt a5 500n ihert 15 leyl or tonstructivobl¢8ation u)mmittir¢8 the tharity to that expendifure, it is probable that a iransfer of econornic benelits will be requlred In Settlement and the amount of the obligation can be measured reliably. Expenditure is Kcounted for on an ètcrua15 basls and ha5 been classilied under h3din8S that 388re8ate all cost realted to the category. Where costs connot be directlv attributed to particular headin85 they have been alkncated to a¢ti¥ities on a bisis ton515tent with the use ol re50urces. Taxation The charity is exempt from tax on Its charitable activities. Fufid A¢countlni Unresiricted funds can be used in accorance with the charitable ofy'ectives ai ihedescretion ofthe trustees. Restr5cted funds can only be used for particular restrKted purp05e5 within objects of the tharity. Restrictions ?rise when spectlied by the donoi or wheD funds are raised lor parttcular restricted purposes. Further explaThation of the nature and purpose ol eath fund is Indudtd in the not•S lo the flnanclal #tat•monts. Pension costs and other posi.ret5rement benefits The charity operaies a dehned corltribution pension scheme. Cofitrlbutlons payable to the charsty's pen510n scheme are charged to the Statement OF Financial AciNities in the period to which they relate OTHER TRADING AcnviTIES 31.07.23 31.07.22 Fundrèlsin8 event5 Sales of Vniforms frtps and VisltS &Jndrles 91 70 54 223 426 314 550
dres Pf Notes to the Financial Statements- Continu forthe Year Ended 31 Ju TRusfÉES' RENUMERATION AND BENEFITS There were no trustee. renumeratbjn or other benefiis for the year ended 31 July 2023 nor the year ended 31 July 2022. Tru5tees' Èxpenses There were no trustees. expens pald for theyearended 31 Juty 2023 nor for the year ertded 31 July 2022. STAFF COSTS The average monthty number ofemployees durln8 theyeaf was a5 follw.. 31.07.23 31.07.22 Man38emerni Support staff Jo li io No employees received èmoluments èxce55 of £EOAUI. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcnvmES General fund INCOME AND ENDOWMÉNT5 FROM OonatioThs and le8acie5 13.682 Ch•ritable •¢ti¥lti•s Grants Recelved 144.971 Other iradin8 activilles 550 Total J59.203 EXPENDITURE ON Charltable a¢tlvities Grants Received 135.ISS Other &131 Total 143,286 NET INCOME 15.91? RECONCIUATION OF FUNDS Total funds brought forwa¢d 195,658 TOTAL FUNDS CARRIED FORWARD 211,575
Mud Puddle Notes to the FinancTral Statemen ror the Year Ended 31 J 1 2023 - Continued MOVEMENT IN FUNDS Nei movement in funds 01.08.22 31.07.23 Vnrestrldod Funds General fund 233,102 .25.885 207,217 TOTAL FUNDS 233.102 -25.885 207.217 Net movement in funds, Indudin8 the abo are as follows.. Intomin8 Resources Resources txpended Movement in funds Unrestr5cted funds General funds 139.755 165,640 -25.885 TOTAL FUNDS 139,755 165,640 -25,885 Cornparatlves for movement In lunds Nei m¢)vement in funds 01.08.21 31.07.22 Unres¢rl¢t•d funds General funds 217,185 IS,917 233.102 TOTAL FUNDS 217,185 15.917 233,102 Cornparative net movement in fvnds. irKluded in thè above are as follows: IrKomin8 flesovrces Resources expended Movement In funds Unrestrl¢ted funds Genera funds 159,203 143.286 15.917 TOTAL FUNOS 159,203 143,286 15,917
Mudd Puddle Pre Sthool Notes t the Financial Statements- Continued f r the Year Ended 31 Jul 2023 MOVEMENT IN FUNDS. continued Acurrent year 12 months and prior year 12 months conIned position is a5 fdlows= Nei movement In funt4s 01.08.21 31.07.23 Unrestrlrttd Funds General fund 217.185 -9.968 207,217 TOTAL FUNDS 217,185 -9,968 207,217 A current year 12 months and prlof year 12 monlhs comblned net movement in funds. including in the above are 5 lollow$- IrKomin8 Rewurces Resources expended Movement in funds Ufftrtstrlrted funds Genèral funds 298.958 308,926 -9,968 TOTAL FUNDS 298.958 308,926 -9,968 RÉLATED PARTY DISCLOSURES There were no fèlaied party transactions fe¢ the year ended 31 Juty 2023.
uddès Pr etail d I ternentof Fin for the Year Ended n¢ial Activiti 31.07.23 31.07.22 INCOME M40 ENDOWMENTS FROM Donations andle8atie5 Fee5 Recewe IntÈrest Interesi Received 10.396 13,682 144 IXh¢rtradln8 attlvltl Fundraising evenis Sales ol UNlorm Trip5 and Wistts Stsfidries 91 70 22J 426 314 550 Charftable attlvttl•s Gian15 128.9Jl 144.971 Tat•l Incom1 rtsourtés 139,755 159.203 EXPENDITVRe Other Atti7t1t5 Oomesri¢ Equlpment Puthase 5,337 662 7.907 1,862 632 5,637 13.9J6 8,131 Svpport <Dsts Insurance Telephone Posta8e and Sklitihtry Renr 923 ?47 494 l3.601 922 812 15,702 IS.765 18,121 Information tethn01Y Computef 544 Human resourc•s Trips and Visit5 Trainin8 815 1,122 1.170 1,937 Z.374 oihei Sundrie5 Uniform rketing 2,061 260 1,375 1.017 457 355 3.696 1.829
Mudd Puddle Pre School Detailed Statement ol Financial Activit foi the Year Ended 31 Jul 2023 31.07.23 31.07.22 Other Other 2 Garden work No descrlption 535 1.205 814 814 1,740 Governance ¢05ts Wages Social securitv Pension Accountancy and legal fees No des¢rSption 124.661 1.127 1,944 1,790 107,011 984 1,573 1.262 261 129,522 111.091 Total iesour¢es expended 165.640 143,286 Net Income -25,885 15.917
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 0110812022 Pori¢xl end date Period start dats To 3110712023 Charlty namo: Muddy Puddles Preschool CIO Charlty regi8tratlon numbor: 1173831 Objectlves and Activities Summary of the purposes of the charity as set out in rts overnin document Summary of the main activities in relation to tIK)sa purposes for the public benefit, in particular. the activities, projects or services identified in the accounts. Par• 1.17 The carn. learnlng and development of children ag•d 2-5 y•ar8 P•rtl.170rKI The dovolopment and aducatlon of chlldrnn by- promotlng thelr ¢are and safety, promoting th•lr educatlon, promotlng parentsl Involvemert promoting thelr h•alth and w811-belng, provldlng sorvlce8 to Indlvlduals holdlng membershlp of the CIO and following the alms of the Earl Yoar8 Alllanc•. We confirni that the trustees have r•gard to the Charlty Commi•slon guldance on publlc b•nofiL Statement confinning whether thè trustees have had regard to the guidance Issued by the Charty Commission on public benefit P•rn 1.18 Additional Inlorniation IoDtlonal) You ma choose to include further 8tatements where relevant ab(xrt: SORP refww Policy on grant making P•r• 1.38 Policy on social investrnent induding program related investment Parn 1.38 Contribution made by volunteers Parn 1.38
Other Achlevements and Perforniance Giving support to lotr Income famili88 by provldlng equlpment in our gardan area as many famil1 lfve In fiats. Summary of the main achievemènts of the chanty. identrfying the differen the Gharty's work has made to the circumstsnces of its beneficiaries and any wider benefits to society as whole. PAN 120 Provldlng opportunities of new experionces with trIp8, Spanlsh $essions, danclng Sessions and visits by local people. Addltlonal Infomiatlon (optional) You ma choose to include further 8tatements where relevant about.. Achievements against objective8 set Parn 1.41 Pvrformanry> of fundrnl8lng activities again8t otyectives set Parn 1.41 Investrnent performanc against objectives Para 1.41 Other
Financial Review Review of the charity's financial position at the end of the nod Statement explaining the policy for holding reserves stalin wh th8 are held Amount of reserves held Reasons for holding zero reserves Details of fund materially in defi¢rt Èxplanation of any uncertainties aboLrt the charity Continuing as a going concem Parn 1.21 P•rn122 Par8 1.22 Pwa 1.22 Parn 1.24 Pva 1ZJ Addltlonal Infomiatlon loptional) You ma hoose to indude further statements whère levant aboutr. Govèrnmerrt FE funding The charty's principal sources of funds linduding any fundraising) Parn 1.47 Investment policy and objectives in¢luding any Social investment policy adopted rn 1.48 A description of the principal risks facing the charity r•1.48 Other
Structure. Governance and Management Descripts"on of charivs trusts. Type of govemiTrJ document 12 I charter How Ès the charity constrtLrted? le g unincorporated asooe19tion r,ioi Trustee se18Ction methods including details of any constitLrtional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Pwa 1.2S Charlty C(Mnmission Scheme Pa 125 Earty Y8arn Alllance CIO constitution P¥a 1.25 Elocllon at AGM- parnnt nomlnatlons Additional infomiation (optlonal) You ma choose to include further statements where relevant abcxrt: Policies and procedures adopted for the induction and training of trustee8 Pr# 1.51 The charity's organisational structure and any bwder neork with which the chanty works P•r• 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative detalls Chari name Other name the chari Re istered Ghari number Charity's principal address Mudd Puddles Preschool CIO 1173831 6 Robin Close East Grinstead West Sussex RH19 3HJ
Names of the charlty trustees who manage th8 charity T narne Offic• Irf any) Datss a¢t¢d rfnotforTho Namo of r0 lor body) •ntitled Int ITustse 5fan Carol Billingham Maria McDennott Rae George Rachel Pandey Charlotte lQ'ng Chair TaSurer Secretary AGM selected AGM selected November 2023 10 12 13 14 15 16 17 18 19 20 Cor orate trustees - names of the director8 at the date the re DSrn¢t¢r nam• rtwasa roved Name of trustees holding trtle to property belonging to the charity Tru•toe nam•
Funds held as custodian trustees on behalf of others Description of the assets held in this capaoty Name and objects of the charity on whose behalf the assets are held and how thk8 falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charrty's own assets Addttlonal Infomiatlon (optlonal) Names and addre8808 of advlsern (Optlonal Inforniatlonl Type of Namo Addrnss advlMr Name of chlel oxecutlvo or nameg of 8onlor staff members (Opiional Infomiatlon) Exemptlons from disclosure Reason for non4isdo8ure of ke rsonnel details Other o tlonal Infonnation
Declarations The trustee8 declare that they have approved the trustees, report above. Slgned on behalf of the charlty's truste•8 Signaturels) '"ec Full namels) Posltion (eg Secretary, Chair, et¢) Carol Billingham Maria McDemiott Chair Treasurer
Mudd Puddles Pre-school P1553346 rfield Community Centre, Ifield t)rive, If ield. Crawley, W Sussex RHII OHt> 01293 270262 in mudd ddles reschool.com Charity no: 1173831 Chair r's setti 2022123 Happy to report that the preschool in in comfortable Position. considerin9 we are between 2 school nurserie<. we are virtualty full with a waiting list, We are expectiw a Visit from Ofsted in the not to distant future as our last inspection was in October 2018 and all 'Good' settirvjs are expecting visits anytime between 5 and 6 years since their last inspection, hopef ully with notice this timel We encourage 'stay and play4 to encourage our familles to work with us and improve parent partnership. Which included The Kiry's Coromtion tea party in May last year! The Christmas one is planned for the 8th December. In June we went to Bocketts farni as a group and everyone seemed to enioy themselves. the only unf ortuTrJte thirg was the lack of a coach f or Children to have The full experience of a whole settiry out1, however we did provide a mini bus for those families who did not have their own transport. Once a week we have a Spanish teacher come in and she sirgs in both English and Spanish familiar rhymes which the children really enioy and every other week we have a dancin9 teacher come in and again the children love havi someone else come and play ¢Jnd interact with them. If anyone knows or would like to come in themselves. we would love it. although I do know our newest trustee Rachel has done this celebratin9 Holi back in March.
We are currently ok staff wise. however we would like to find an additior1 staff member to cover Monday-Thursday mornings 8.15-11.45 f rom January 2024 to support 3 SEND childre Staff have requested an additioMI 'shed' in the outside are to create a Sensory area with the SENt) children in mind, however it would also be used for all children with small group work tak1j place, assumirg we can af ford one more about this in the treasurer's report and the council agree to another in the outside area. Carol Billingham- Chair
Mud Puddles Pre-school EY553346 If ield Community Centre, Ifield Drive. ff ield, Crawley, W Sussex 01293 270262 info mud uddles reschool.com Charity no: 1173831 RHII OHD Tr•asurer'8 rn Ort 2023-2024 We are as Carol said in a comfortable financial position where we have been careful how the funds have been spent- see additional break down as to how and where the money has been spent. Most of our funds are received through the Govemment funding. which we receive 6 times a year with an estimate payment at the end of each tem and after headcount the rest is paid just after th8 following half term after Carol has confirmed all children that are entitled. All staff are paid according to qualifications and experien and as staff complete any qualifications their hourly wage rises appropriately and any unqualified are paid more thAn thè national minimum rgt•. We have on average 5 families a tem paying for sessions which currently cost £17.25 for a 3 hour session. These families in general pay by bank transfer, although we do have a couple who pay cash. Being a chatty there is the expectation for us to fvndraise, as part of our constrtution (we did have the Amazone smile, however this is no longer.) so we currently do this through raffies, the photographer commission and the easy fundraising app online. however we would love some new ideasl
Providing the council agree as there are suffia'ent funds io purchase a new 'shed- outdoor classroom,. Wrth staff input will investigate and hope to have this in place in early Spring. We have now secured a new accountant arKI payroll. as our previous accountant gave notice that he was retiring. The new company is GMB Accountant, the expectation is that they will take over from Dember 2023. just awaiting confimtion from the current accountant. We have also signed up to Quick books so we will soon be completely online which ill make the accounting much simpler. Unfortunately, we have been contacted by Barclay's Bank ststing that we have the wrong charity business account, why it has taken 5 years for this to come to light who knowl So Carol and l are tying to sort this .... the fonns are so undear. Maria McDermott Date 91111125