Registered Charity Number: 1173831
011 ol- Ilie Iriislees 1111d
Uii<iiidile(l Fii)<ll)Ci<il Sl<ileiiieiils tor Ilie Ye¢lr Elided 31 JLII 2024
for
lii(1(1s'1)Ll(l(IIL's PI'L Scliool

Mudd Puddles Pre School
Contents of the Flnancial Statements
for the Year Ended 31 Jul 2024
PAGE
Report of the Trustees
Independent Examiners Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
5t08
Detailed Statement of Financial Activities
9tolO

Mudd Puddles Ple School
Contents of the Finan¢lal Statements
for the Year Ended 31 Jul 2024
The trustees presnt their report with the financial statements of the charity for the year ended 31 July 2024. The trustee5
have adopted the provision5 of Accounting and Reporting by Charities,, Statement of Recommended Practice, applicable
to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 (effective l January 20191.
OBJECTIVES AND ACTIVITIES
Objective and aims
The objective of the charity is to provide a rounded pre school education to all children enrolled at the Pre School
STRUCTURE GOVERNANCE AND MANAGEMENT
Governin8 document
The charity is controlled by its governing document, a deed of trust and constitues an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity number
1173831
Prlnclple address
Ifield Community Centre
Ifeild Drive
Crawlev
Sussex
RHII OHD
Trustees
Mrs C Billingham (Manager)
Ms R George
Mr5 M McDermott
Independent Examiner
GS Accountants Limited
Aykley Vale Chambers
Aykley Heads
Durham
DHI SNE
COMMENCEMENT OF ACTIVITES
The Pre School group commenced activity in August 2017
Approval by order ofthe board oftrustees on....................................and signed on it'5 behalfbv
Mrs C Billingham Trustee

Inde
endent Examlner's Re
Mudd Puddles Pre School
ort to the Trustees of
Inde
endent examiner's re
ort to the trustee of Mudd Puddles Pre School
I report of the charity trustees on my examination of the accounts of Muddy PLtddles Pre School IThe Trust) for the year
ended 31 July 2024.
Responslbllltles and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 20111'the Act'l
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out
my examination I have followed all applicable directions given by the Charity Commission under section 14515llbl of
the Act.
Independent examlner's statement
I have completed my examination. I confirm that no material matters come to my attention in connection with the
examination giving me cause to believe th3t in any materal respect..
accounting records were not kept in respect of the trust as required by section 130 of the Act,. or
the accounts do not accord with those records., or
the accounts do not comply with the applicable rewuirements concerning the form and conlect of the accounts
set out in the Charities IAccounts and Reportsl Regualtion5 2008 other than any requirement that the accounts
give a true and fair view which Is not a matter considered a5 part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should
be drawn in thi5 report in order to anable a proper understanding of the accounts to be reached.
Graeme Bell
FCCA
GS Accountantg Limited
Aykley Vale Chambers
Aykley Heads
Durham
DHI SNE
Date..

Mudd Puddles Pre School
Statement of Financial Activities
for the Year Ended 31 Jul 2024
Note5
31.07.24
General
Fund
31.07.23
Total
Funds
INCOME AND ENDOWMENTS FROM
Donations and Legacie5
Interest Received
9,962
38
10,396
144
Charltable activities
Grants Received
21S,143
128,901
Other trading activities
319
314
225,462
139,755
EXPENDITURE ON
Charitable activities
Grants Received
172,588
151,734
Other
13,739
13.906
Total
186,327
165,640
NET INCOMEI ILOSSI
-25.885
RECONCILIATION OF FUNDS
Total funds brought forward
207,217
233, 102
TOTAL FUNDS CARRIED FORWARD
246,352
2D7,217

Mudd Puddles Pre school
Balance Sheet
for the Year Ended 31 lul 2024
Notes
31.07.24
General
31.07.23
Total
Funds
Fund
CURRENT ASSETS
Cash at bank
246.952
207,697
NET CURRENT ASSETS
246.952
207,697
CURRENT LIABILITIES
600
480
TOTAL ASSETS LESS CURRENT
LIABILITIES
246,352
207,217
NET ASSETS
246,352
207,217
FUNDS
Unrestricted funds
246,352
207,217
TOTAL FUNDS
246,352
207,217
The financial statements were approved by the board of trustees and authorised for issue on
and were signed on il's behalf bv..
C Billingham Trustee
R George Trustee

Mudd Puddles Pre School
Notes to the Financial Statements
for the Year Ended 31 Jul 2024
ACCOUNTING POLICIES
Basis of preparlng the financial statements
The financial statementsof the charity, which 15 a public benefit entity ender FR5102, have been prepared in
accordance with the charities SORP IFRS 1021 'Accountingand Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the financial
Reporting Standard applicable in the UK and Republic of Ireland IFR51021 (effective l January 20191,,
Financial Reporting standard 102 'The Financial Reporting Standard applicable in the UK and RepLJblic of
Ireland, and the charities Act 2011. The financial Statements have been prepared under the historical cost
convertion.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
Is probable that the income will be received and the amount can be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is legal or constructive obligation committing the
charity to that expenditure, it 15 probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrua15 basis and has
been classified under heading5 that aggregate all cost realted to the category. Where costs connot be directly
attributed to particular headings they have been allocated to activities on a bisis consistent with the use of
resources.
Taxation
The charity is exempt from tax on it5 charitable activities.
Fund Accountlng
Unrestricted funds can be used in accorance with the charitable objectives at the descretion of the trustees.
Restricted funds can only be used for particular restricted purposes within object5 of the charity. Restrictions
arise when specified by the donor or when fund5 are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post.retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
OTHER TRADING ACTIVITIES
31.07.24
31.07.23
Fundraising events
Sales ol Uniforms
Trips ancl Visits
Sundries
12
91
307
223
319
314

Mudd Puddles Pre School
Notes to the Financial Statements - Continued
for the Year Ended 31 Jul 2024
TRUSTEES, RENUMERATION AND BENEFITS
There were no trustee, renumeration or other benefits for the year ended 31 july 2024 nor the year ended
31July 2023.
Trustees, Expenses
There were no trustees, expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows..
31.07.24
31.07.23
Management
Support Staff
io
io
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
General
fund
INCOME ANO ENDOWMENTS FROM
Donations and legacies
10,395
Charltable actlvltles
Grants Received
128,901
Other trading activitie5
458
Total
139,754
EXPENDITURE ON
Charitable activities
Grants Received
151,733
Other
13,906
Total
165,639
NET INCOME
-25,885
RECONCILIATION OF FUNDS
Total funds brought forward
233, 102
TOTAL FUNDS CARRIED FORWARD
207,217

Mudd Puddles Pre School
Notes to the Financlal Statements - Continued
for the Year Ended 31 Jul 2024
MOVEMENT IN FUNDS
Net
movement
in funds
01.08.23
31.07.24
Unrestrlcted Funds
General fund
207,217
39,135
246,352
TOTAL FUNDS
207,217
39,135
246,352
Net movement in funds, including the above are as follows..
Incoming
Resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund5
225,462
186,327
39,135
TOTAL FUNDS
225,462
186,327
39,135
Comparatlves for movement In funds
Net
movement
in funds
01.08.22
31.07.23
Unrestrlcted funds
General funds
233,102
-25,885
207,217
TOTAL FUNDS
233,102
-25,885
207,217
Comparative net movement in funds, included in the above are a5 follows:
Incoming
Resources
Resources
expended
Movement
in funds
Unrestricted funds
General funds
139,755
165,640
-25,885
TOTAL FUND5
139,75S
165,640
-25,885

Mudd Puddles Pre School
Notes to the Flnancial Statements - Continued
lor the Year Ended 31 Jul 2024
MOVEMENT IN FUNDS- contlnued
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
01.08.22
31.07.24
Unrestrlcted Funds
General fund
233,102
13,250
246,352
TOTAL FUNDS
233,102
13,250
246,352
A current year 12 months a nd prior year 12 months combined net movement in funds, including in the above are
as follows:
Incoming
Resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General funds
365,217
351,967
13,250
TOTAL FUNDS
365,217
351,967
13,250
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 july 2024.

Mudd Puddles Pre School
Delailed Statement of Financial Activities
for the Year Ended 31 Jul 2024
31.07.24
31.07.23
INCOME AND ENDOWMENTS FROM
Donations and legacles
Fees Received
Interest
Interest Received
9,962
10.396
38
144
Other trading activltie$
Fundraising events
Sales of Uniform
Trips and Visits
Sundries
12
91
307
223
319
314
Charltable activities
Gran15
215,143
128,901
Total Incomlng resources
225,462
139,755
EXPENDITURE
Other
Activities
Domestic
Equipment Purthased
5,283
801
7,655
5,337
662
7,907
13.739
13,906
Support costs
Management
Insurance
Telephone
Postage and stationery
Rent
986
842
1,200
15,446
923
747
494
13,601
18,474
15.765
Informatlon te¢hnoloEv
Computer
Human resource5
Trips and Visits
Training
1,428
1,441
815
1, 122
2,869
1,937
Other
SLindries
Uniform
Marketing
2,290
1.031
1,031
2,061
260
1,375
4,352
3,696

Mudd Puddles Pre School
Detailed Statement of Financial Activities
for the Year Ended 31 Jul 2024
31.07.24
31.07.23
Other
Other 2
Garden work
No description
470
814
470
814
Governance costs
Wages
Social security
Pension
Accountancy and legal fees
No description
137,985
124,661
1,127
1,944
1,790
7,461
977
146,423
129,522
Total resources expended
186,327
165,640
Net Income
39,135
-25,885