Registered Charity Number: 1173831 )oit ot IliL Ii'Lisiees.Iiid Ui);iiidii¢(l Fiii¢l1l111L l Siclll'lllriils loi. Ilie I'e<)I' F.Ii£lecl 31 JLilI' ?0 lot. I Ilidili Pii(l(EILS Pi'e Scliool Mudd Puddles Pre School Contents of the Flnanclal Statements for theyear Ended 31 Jul 2025 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 Pre School Contents of the FSnan¢ial Statements for the Year Ended 31 Jul 2025 The trustees presnt their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provi5ion5 of Atcounting and Reporting by Charities- Statement of Recommended Practice, applicable to Charities preparing their atcounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 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 Governing document The charity is controlled by its governing document, 3 deed of trust and con5titues an unincorporated charily. REFERENCE AND ADMINISTRATIVE DÉTAILS Registered charity number 1173831 Principle addre55 Ifield Community Centre Ifeild Orive Crawley Sussex RHII OHD Trustees Mrs C Billingham (Managerl Ms R George Mrs M McDermott Independent Examiner GBM Accountants Limited 19b Front street Sacr15ton Durham DH7 6JS COMMENCEMENTOF ACTIVITES The Pre School group commenced activity in Auuust 2017 Approval by order Of the board of trustees on.. .and signed on it's behalf by tklrs C Billin•hJni TrLlStee Inde endent Emaminer's Re Mudd Puddles Pre School ort to the Trustees of Inde endent examlnèr's re ort to the trustee of Mudd Puddles Pie School I report of the charity tru5tÈes on my examination of the accounts of Muddy Puddles Pre School (The Trust) for the year ended 31 July 2025. Responsibilities and basis of report As the charity trugtees of the Trust you ère responsible for the preparation of the accounts in accordance with the requirements of the Charitie5 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 h3ve followed all applicable directions given by the Charity Commission under section 1451511bl of the Act. Independent examiner'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 that in arly 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 contect of the accounts set out in the Charities IAccounts and Reports) ReEu3ltion5 2008 other than any requirement thèt the accounts give a true 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 attention should be drawn in this report in order to anable 3 proper understanding of the accounts to be reached. G8M Accountants Limited 19b Front 5ireet SacrisEon Durliam DH7 6JS Date.. 13.1.p.*Iz4X46.,.. Mudd Puddles Pre School Statement of Fin#n¢lal A¢tlvities for the Year Ended 31 Jul 2025 Notes 31.07.25 General FLind 31.07.24 Total Fund5 INCOME ANO ENOOWMENTS FROM Doiiations and Legacies Interest Recelved 1,763 165 9,962 38 Charltable activities Grants Received 175.351 215.143 Other trading acllvStie5 433 319 177,712 225,462 EXPENDITURE ON Charitable aciivitles Grants Received 21L,981 172,588 Other 12,444 13,739 Total 224.425 186,327 NET INCOMEI ILOSSI 39,135 RECONCILIATION OF FUNDS Total funds brought forward 246.352 207,217 TOTAL FUNDS CARRIED FORWARO 199,639 246.352 Mudd Puddles Pre School ealance Sheet for the Yeai Ended 31 Jul 2025 Noies 31.07.25 General Fund 31.07.24 Total Fund5 CURRENT ASSETS Cash at bank 200,299 246,952 NET CURRENT ASSETS 200,299 246.952 CURRENT LIABILITIES 660 600 TOTAL ASSETS LESS CURRENT LIABILITIES 199,639 246,352 NET ASSETS 199,639 246,352 FUNDS Unrestricted fund5 199.639 246,352 TOTAL FUNDS 199,639 246,352 The financial statements were approved by the board of trustees and authtsrised fof issue on and were signed on it's behalf by.. C 8illingham - Trustee R George Trustee Mudd Puddle5 Pre School Notes to the Financial Statements for the Year Ended 31 Jul 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statementsol the charity. which is a public benefit entily ender FR5102, have beefk 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 financi31 Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective I january 20191,, Financial Reporting Standard 102 'fhe Financial Reporting Standard applicable in the UK and Republic 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 entiilement to the funds, it 15 probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is legal or construclive obligation commitling the charity to that expenditure, it is probable that 3 transfer of economic beriefit5 will be required in settlement and the amount ol the obligation can be measured reliably. Éxpenditure is accounted for on ar) ¢iccrual5 basis and has been classified under headings that aggregate all cost realted to the category. Where costs connot be directly atrributed 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 its charitable activities. Fund Accounting Unreslricted 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 objects of the charity. Restrictions arise when specified by the donor or when funds 3re raised for particular restricted purposes. Further explanation ol the nature and purpose of each fund is inc5uded 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 ol Financial Activities in the period to which they relate. OTHER TRADING ACTIVITIES 31.07.25 31.07.24 Flindraising event5 Sales ol Uniforn15 Trips and Visits Suiidries 52 70 12 311 307 433 319 Mudd Puddles Pre School Notes to the Financial Statements- Continued for the Ye3r Ended 31 Jul 2025 TRUSTEES, RENUMERATION AND BENEFITS There were no trustee, renumeration or other benefits fof the year ended 31 July 2025 nor the year ended 31 july 2024. Trustees. Expenses There were no trustees, expenses paid for the year ended 31 July 2025 nor for the year ended 31 july 2024. STAFF COSTS The average monthly number of employees during the year was as follows: 31.07.25 31.07.24 Management Suppoit staff io io No employees received emoluments in excess of £60.IXK). COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES General fund INCOME AND ENDOWMENTS FROM Donations and legacies 9,962 Charitable activitie5 Grants Received 215,143 Other trading activities 3S7 Total 225,462 EXPENDITURE ON Charitable activitie5 Grants Received 172.588 Other 13,739 Total 186.327 NET INCOME 39,135 RECONCILIATION OF FUNDS rotal funds brouJht for¥v3rd 207.217 TOTIL FUIIDS CARRIED YORIV*lRD 246,352 Mudd Puddles Pre School Notes to the Financlal Statements- Continued for the Year Ended 31 Jul 2025 MOVEMENT IN FUNDS Net movement in funds 01.08.24 31.07.25 Unrestricted Funds General fund 246,352 -46.713 199,639 TOTAL FUNDS 246,352 -46.713 199,639 Net movement in funds, including the above are as follows: Incoming Resources Resources expended Movement in funds Unrestrirted funds General funds 177,712 224,425 -46,713 TOTAL FUNDS 177,712 224,425 -46,713 Comparatives for movement in fund5 Net movement in funds 01.08.23 31.07.24 Unre5tYitted funds General funds 207,217 39,135 246,352 TOTAL FUNDS 207.2 17 39,135 246.352 Comparative net movement in funds, included in the above are as follow5: Incoming Resource5 Resources expended Movement in funds Unrestricted funds General ILknds 225.462 186,327 39.135 TOTAL FUNDS 225,462 186,327 39.135 Mudd Puddles Pre School Notes to the Financial Statement5 - Contlnued forthe Year Ended 31 lul 2025 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined posltion is as follows.. Net movement in funds 01.08.23 31.07.25 Unrestricted Funds General fund 207,217 -7,578 199,639 TOTAL FUNDS 207,217 -7,578 199,639 A current year 12 months and prior year 12 months combined nel movement In funds, including Sn the above are as follows.. Incoming Resources Resources expended Movement in lundg Unrestrlcted fund5 General funds 403,174 410,752 -7.578 TOTAL FUND5 403,174 410,752 -7,578 RELATED PARTY DISCLOSURES There were no related ar Iransactions for the year ended 31 july 2025. Mudd Puddles Pre Scho OetaFled Statement of Financial Activities for the Year Ended 31 JLtrl 2025 31.07.25 31.07.24 INCOME AND ENDOWMEMfs FROM Oonations and legacies Fees Received Interest Interest ReceFved 1,763 9.962 165 38 Other trading activlties Fundraising events Sales ol Unilofm Trips and Vistts Sundries 52 70 12 311 307 433 319 Charitable a¢tivitles Grants 175.351 215,143 Total Incomlng re50ur¢es 177.712 225.462 EXPENDITURE Other Activities Domestic Equipment Purchased 5.798 1,279 5,367 5,283 801 7,655 12,444 13,739 Support costs Management InsLITance TelepliLTrn Postage and stationÈrv Rent 1,447 I.04L 528 21.779 986 1,200 15,446 24.795 18,474 lfilormation technology Computer Human Te50urtes Trips and Vi>lts Training 958 2.075 1,428 1.441 3.033 2.S69 Other 1.89) I.ISi? 963 2.290 1.031 l.Q31 Unilorni Mudd Puddles Pre School Detailed Statement of Financial Activities for the Year Ended 31 Jul 2025 31.07.25 31.07.24 Other Other 2 Garden work No descrlption 720 470 720 470 Governance costs Wage5 Social security Pension Accountancy and legal fee5 No description 171,325 137,985 7,524 540 7,461 977 179,389 146,423 Total resources expended 224,425 186,327 Net income -46,713 39,135 CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 01108124 Period start date To 3110712025 Period end date Charity name: Muddy Puddles Preschool CIO Charity registration number: 1173831 Objectives and Activities SORP f8feRn¢ Para1.17 Summary of the purposes of the charity as set out in its overnin document Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. The care, learning and development of children aged 24 years Para 1.17 and 1.19 The development and educatlon of chlldren by- promoting thelr care and safety, promoting their education, promoting parental Involvement, promoting thelr health and w811-belng, provlding services to Indivlduals holdlng membershlp of th8 CIO and following the aims of the Earl Years Alliance. We confirm that the trustees havo regard to the Charity Commission guldance on public beneflt. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Par8 1.18 Addltlon81 informatlon (optlonal) You ma choose to include further statements where relevant about: SORP feferen¢e Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other Achievements and Performance SORP referen Giving support to lower income families. by providing equipment in our garden area as many families live in flats, continuing to add more garden-based toys with these children in mlnd. Continuing to add more garden equipment with a plan to add a sensory shedlspace next year. Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 Providing opportunities of new experiences with trips, dancing sessions and visits by local people, including the West Sussex library service. Additional information (optional) You ma choose to include further statements where relevant about: Achievements against objectives set Para 1.41 Ongoing Raffles twice a year Pprfc)rmanc.g af fundr2ising activities against objectives set Para 1.41 Investment performan against objectives Para 1.41 Other Financial Review Review of the charity's financial position at the end of the eriod Statement explaining the policy for holding reserves statin are held Amount of reserves held Reasons for holding zero reseNes Details of fund rnaterially in deficit Explanation of any uncertainties about the charity continuing as a going concern Para 1.21 Para 1.22 Par8 1.22 Para 1.22 Para 1.24 Para 1.23 Additional Informatlon (optional) You ma choose to include further statements where relevant about: Government FE fundlng The charity's principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 Other Structure, Governance and Management Description of charity's trusts= Type of governing document Para 1.25 Charity Commlssion Scheme How is the charity constituted? {e.g unincorporated association. CIOI Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 Early Years Alliance CIO constitutlon Para 1.25 Election at AGM- parent nominations Additional Informatlon loptlonal) You ma choose to include further statements where relevant about: Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider network with which the charity works P8r8 1.51 Relationship with any related parties Para 1.51 other Reference and Administrative details Charit name Other name the charit uses istered charit number Charity's principal address Mudd Puddles Preschool CIO 1173831 6 Robin Close East Grinstead West Sussex RH19 3HJ Names of the charity trustees who manage the charty Trustee name Office (if any) Datss acted if not for whole ear Name of person lor body> entitled int trustee ifan Carol Billingham Maria McDermott Rae George Rachel Pandey Charlotte King Chair Treasurer Secretary AGM selected November 2023 AGM selected 10 12 13 14 15 16 17 18 19 20 Cor orate trustees - names of the d1￿CtorS at the date the re Dlrector name ortwasa roved Name of trustees holding title to property belonging to the charity Trustse name Datss actsd If not for whole Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Additional information (optional) Names and addresses of advisers (Optional information) Type of Name Address adviser Name of chief executive or names of senior staff members (Optional infomiation) Exemptions from disclosure Reason for non-disclosure of ke ersonnel details other o tional information Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name{s) Position (eg Secretary. Chair, etc) Carol Billingham Rae Geor Chair Secreta Date Mudd Puddles Pre-school 553346 If ield Community Centre, If ield Drive. If ield, Crawley, W Sussex 01293 270262 in udd uddles reschool.com Charity no; 1173831 RHII OHD Chair/mana r's setti rt March 2026 Happy to continue to report that the preschool in in comfortable position, we are f ull and cannot take any new children until September 2026 Incase anyone is unaware we had our Ofsted 23rd April 2025, where we were awarded 'GOOD' the experience was quite relaxed and the inspector was very aware of all staff's wellbeing and constantly asked if everyone was ok and happy. Our next inspection will be under the new f ramework where the gradings will be changing and there will not be overall grading. the inspection will produce report style eff ectiveness in each area with stronger focus on inclusion. pupil welfare and be more collaborative with saf eguarding being a particular f ocus, as iut should be! We continue to encoura9e 'stay and plays, to encoura9e our families to work with us and improvc parcnt partnerships and our recent Christmas theme worked well and had lots of parents come and we raised an amazing £130 f rom the annual raf f le, which paid f or the entertainer. the Father Christmas gifts and the food. In June we went to Godstone farm as a group and everyone seemed to enioy themselves. we had a coach this year for the parents without transport. which worked well and we plan to do the same this year. although we are changin9 venue to Bocketts Farm, and we have a coach and farm booked for Tuesday 16 June. th Gracie our dance lady is now coming in every Tuesday af ternoon which the children are lovin9, If anyone knows or would like to come in themselves, we would love it! We are currently have 11 staf f , all workin9 a variety of part time hours except f or 3 who work f ull time. We currently have Rae studying for her level 3 Unf ortunately, we had 2 staff leave, one who moved abroad and one on to pastures new, however we have managed to employ 2 new staff members! We have been looking at an additional 'shed' in the outside are to create a sensory area with the SEND children in mind and we have now been given the go ahead for this so we hope for it to be installed within the next month! Charlotte is now a f ulling f ledged committee member and will take on the treasures position. We will keep the current cost of £18.41 for the 3-hour session as we remain reasonably comf ortable. Wages will increase in line with the annual April minimum hourly increase. although our unqualif led staf f are currently above this. AOB Carol 8illingham- Chair Date Mudd Puddles Pre-school EY553346 rf ield Community Centre, If ield Drive, If ield, Crawley, W Sussex 01293 270262 inf o@mudd uddles reschool.com Charity no; 1173831 RHII OHD Treasurer's re ort March 2026 We remain in a comfortable financial position where we have been careful how the funds have been spent- see addrtional break down as to how and where the money has been spent. Most of our funds are received through the Government funding, which we receive 6 times a year with an estimate payment at the end of each term and after headcount the rest is paid just after the following half term after Carol has confirmed all children that are entitled. All staff are paid according to qualifications and experience and as staff complete any qualifications their hourly wage rises appropriately and any unqualified are paid more than the national minimum rate. We currently have 3 families at the moment term paying for sessions which currently cost £18.41 for a 3 hour session. These families pay by bank transfer. Being a charity there is the expectation for us to fundraise, as part of our constitution so we currently do this through raffles, the photographer commission and the easy fundraising app online, however we would love some new ideas! Although it has taken quite some time the council have now given us permission to install the shed in the garden area. We have been given a share from the preschool Ready Steady Grow that was in Langley green £25,641.69 which closed down last year, this was because this preschool was originally Willow Tree as were we pre Muddy Puddles meaning the costs to us have meant we can really make the new area outside look great and be really beneficial to all our children. These monies will be on next earfs financial break down We are still looking into a different way of doing the accounts and hope by the end of this year's financial year will have a new much simpler system in place. Charlotte Ki Date L IsIz6- Mudd Puddles Pre-school EY553346 If ield Community Centre, If ield Drive, If ield, Crawley, W Sussex 01293 270262 info@mudd uddles reschool.com Charity no; 1173831 RHII OHD AGM A enda Tuesda 17th March 2026 Welcome to our Annual General Meeting Apologies Last meeting minutes Chair/manager report Treasurer report New trustees AOB Mudd Puddles Pre-school EY553346 If ield Community Centre, If ield t)rive, If ield, Crawley, W Sussex 01293 270262 in mudd uddles reschool.com Charity no. 1173831 RHII OHD AGM minutes 11/02/2025 AGM opened by Carol minutes f rom previous meeting read and signed Attendees Carol, Rae Rachel and Charlotte Carol proceeded to inf orm all present that unf ortunately Maria has had to step down due her terminal illness of which there will not be any recovery. with this in mind Carol prepared the AGM reports herself and is hoping at the next committee meeting to appoint a new treasurer. We are still looking to have a sensory shed in the outside area, however due to the 'ball pond, belonging to Tots to Teens, we will have to put this on hold until it has been removed. Finances are currently still good and with advice f rom our f inancial advisor Tom he has suggested we increase the f ees f rom £17.25 to £18.41 in line with inf lation and with the minimum wage and national insurance increase these costs seem reasonable. th Carol closed the meeting With the 11 March being the provisional date for the committee meeting. 61 LknityJ