REGISTERED CHARITY NUMBER.. 1176959
rt of h8 Tr stLALd
e¥
Fln
me
1Ju

Branston Ll
e Pickles Pre
¢hool
ontents of the F
anclal Stat6m
f rthey
ar Ended 31 Ju
202
Pagè
Report of the Trustees
Independent Examlnevs Report
Stalomont of Flnanclal Actlvitles
Balance Sheet
Notes lo th8 Flnanclal Statsments
Dotslled Statement of Flnan¢lal Actlvltlas
9 to 15
16 10 17

Bran
ton Little Plck
ort of the Truste
eye
Ende
UI 2024
for
The trustees who are also directors of the charity for the purposes of the Companies Act 2￿,
present their report with the financial statements of the charity for the year ended 31 July 2024.
The trustees have adopted the provislons of Accounting and Reporbng by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wllh the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019).
Page 1

ran
ton Llttje PIC
re School
Re
for the Year
of the Trustee
Jul 2024
OBJECTIVES AND ACTIVITIES
Obje¢tives and alms
The Iruslees have carefully considered the Charrty Commission's guidan￿ on Publlc Benefft when
establishing the aims and objectives.
The charity provides a nurturing 'hom8 from home" learning environment for all children who
attend Branston Little Pickles Pre School. We continuously develop our teaching environment and
implement a variety of methodologies to achieve this. Central to our preschool's ethos 18 th8
curiosity approach. which Inspires our currlculum and play aclivilies.
Additionally, we offer wrap around care for children att8nding Branston C of E Infant Academy and
Branslon Junior Academy, providing before and after school services across both sites. Our aim is
to create an indusive environment where every child feels a sense of belonging during thelr lime
with us.
Th8 trustees continue to priorilise staff well-being and professional development. We invest in our
staff, leading lo sev8ral team members acquiring quallfi¢alions relevant to their int8rests and
beneficial both for the chlldr6n and the organlsatS0n.
Our team continues lo grow and has a strong bond which enables us to provide an 8rn8zing
service to all chlldr&n in our care.
ACHIEVEMENT AND Developments
The past year has been v6ry busy, one whlch flew byl We have gone from strength to strength and
have attained many amazing achievements. This has been madg possible thanks lo the dedication
of our staff and trust￿8, wlthout whom, Plckles would b9 a very different place.
ThSs year at Little PSckles Preschool has been a year of growth, leaming, and connectlon. We ar8
excited lo share our accomplishments, reflect on our journey, and outline our goals for th8 future.
At Little Pickles Preschool, our misslon is to create a nurturing, safe, and sllmulating environment
where young children can grow emotionally, socially. and intellectually. We strive to encourage
¢urlosity, foster creativity, and promot6 kindness and r&spect In every aspe¢l of our daily activities.
Our dedicated team works hard to ensure Ihal each child receives the attenllon, encouragement,
and support they need lo develop a strong foundation for lifelong leaming.
Big Pickles Before and After School Club has continued lo grow and spaces remain in demand.
We contlnue to work in a unified approach across both siles. Resources continue to be invested in,
ensuring they are age4ppropriate for each site. This investment is largely guid6d by the children's
Interests.
We continue to follow the School Food Standards Agéncy lo ensure that tho chlldren receive
healthy snacks throughout the school day.
Our staff continued to pursue various qualifications, online and in-house training. To enhance our
facilities, staff and trustees dedicated Iheir lime during holidays lo come in and complete projects
both in the classroom and outdoors.
The past ￿e1Ve months have been relatively setued, and we have achieved many of the goals we
set. Thank you to our exceptional team of staff and trustees. W8 have remalned committed to
providing the best possible service.
Page 2

ston Llttle Pickle
Pre School
of the Trust
ndod
1 Jul 2024
Our committee continued to make cautious decisions to maintain the financial stability of th8
charity- We have recovered the funds depleted by the pandemic and are pleased with the financial
reserves we have in pla￿. We &xercise prudence in our spending and priorilise inillatives aimed at
strengthening and promoting our seNices.
for the Year
The committee would lik8 10 8xtend our appreclalion to all the stsff for their unwaverlng dedlcalion
to the children, famllies. and carers whose support has been invaluable throughout the year.
Signlficant a¢tlvitlès
Charltable actlvitles
Getting back to regular fundraising has been one of our main aims. We held a number of
fundraisers across the year al the preschool slay and play events and Junior Academy Christmas
fair. Fundraising is now a regular occurrence al our preschool 8vents, and we have held a couple
of discos which have been a masslve Suc￿$5.
Flnanclal revlew
Reservos poIi¢y
We operate within a budget that has been agreed upon by our managers and Iruslees, ensurlng
careful oversight of our expenses, particularly Considering rislng costs in the food and energy
S8clors. Any significant expenditures oulslde the approved budget ar8 subject lo thorough review
by the committee, 8n$tJrfng prudent financlal management. As a result of these measurès, we
havé maintained a positlV8 financial posllion and have successfully rebullt our ￿ServeS.
The trustees hav@ assessed and set the reseNes amount al £35.0(M). Thls figure was detemilned
after Ca￿ful consideration, including infomiation gathered from various sources, The reserves are
designated to cover key areas. including maintaining hoalth and safety standards, stsff redundancy
osls, six months, rent, and all operational bills for a six-monlh period, as well as providing for any
unforeseen circumstances.
Regular financial discussions are held during our monthly commlttee meetings, whlch allow us to
exercise prudent ov8rsight and safeguard the charlly's financial health. Wrth ongoing fundralslng
efforts and a dedicated trustee overseeing these initialivos, wè are confident in our ability to
maintain a stable financial posltion movlng forward.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govèrnlng do¢ument
The charity is controlled by its goveming document and constitutes a Charitable Incorporated
Organisalion {ClO).
Recruitment and appolntment of new trustees
The Injstees have seNed as slated on page 4. Trustees are selected for thelr willlngness to help
the charity and for the skills and knowledge they have of p8rticular benefit to the Charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
1176959 {England and Wales)
Reglstar8d Charlty number
1176959
Page 3

Bran
ton Lltt
Plckles Pre School
Re
ort f th Trustees
he Y Ende
for
Registered office
Clo Branslon C of E Infant School
Beech Road
Branslon
LINCOLN
Lincolnshire
LN4 1PR
Trustees
Mrs A Parsons
D M Negus (resigned 30.9.23}
Mrs H Murphy (resigned 15.3.25}
Mrs E Mann
Mrs S Re9ves
Mr D Skuse (resigned 1.3.24)
Mr J P Stacey (reslgned 1.9.231
M Lound Chairperson (appointed 15.5.241
K Taylor Trustee lappoinlgd 27.6.24)
M Margrett (appointed 28.11.23}
Indep•ndent Examlner
Nicholsons
Chartered Accountants
Newland House
The Polnt
Weaver Road
LINCOLN
Lincolnshire
LN6 3QN
BankaTS
CAF Bank Lld
25 Kings Hill Avenue
WEST MALLING
ME194JQ
Approved by order of the board of trustees on
behalf by..
and slgned on its
M Lound - Trusteè
Page 4

Ind
ndent Examinerf Re
Branston Ltttle Pj
ort to th Tru
les Pre School
tees of
Indepondenl examiner's report to the trustees of Branston Llttle Pickles Pre School ftho
Company,)
I report lo the charity trustees on my examlnation of the accounts of the Company for the year
ended 31 July 2024.
Responsibilltles and basls of report
As the charity's trustees of the Company land also its directors for the purp0s6s of company lawl
you are responsible for the preparation of the accounts in accordance wlth the requirem8nts of the
Companles Act 20061'lhe 2006 Act,).
Having satisfied myself that Ihe accounts of the Comp8ny are not required to be audltèd under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your challty's accounts as carried out under Section 145 of the Charities Act 2011
{'the 2011 AGVI. In carrying out my examination I hav8 followed tho Directions glven by the Charity
Commission under Section 14515) Ib} of the 2011 Act.
Independent èxamSner's ststernent
I have completed my examination. I confirm that no matters hav8 come to my attenUorTr In
conn8¢tion with the examination giving me cause to believe..
accounting records were not kept In respect of the Company as required by Section 386 of
the 2006 Act,. or
the accounts do not accord with those records,. or
Ihe accounts do not comply with the accounting requlremonts of Section 396 of th8 2006 Act
other than any requirement thal the accounts give a true and fair view ￿1¢h is not a matter
considered as part of an independent exarnination,. or
the accounts have not been pr8P8red In accordance wlth the methods and prlnciples of th6
Statement of Recommended Practice for accounting and reporting by charities lapplicabl& lo
charities preparing their accounts in accordanco with the Financlal Reportlng Stsndard
applicable in the UK and Republic of Ireland IFRS 1021).
I have no Concerns and have come across no other matters in connection with the examination to
which attentlon should be drawn In this report in order lo enabl8 a proper understanding of the
accounts lo be reached.
Joann8 Brown
Nicholsons
Ch8rtered Accounlanls
Newland House
The Point
Weaver Road
LINCOLN
Lincolnshire
LN6 3QN
Date..
Page 5

ston Little Plckl P School
tement of Financlal ActivitiR
orth Year End
2024
UnrestriGted
fund
2023
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
119
957
Charitable actlvlties
Playgroup
224.170
198,522
Olh&r trading activitles
Investment incom8
Other income
1,282
74
204
1,829
41
(3411
Total
225,849
201,008
EXPENDITURE ON
Charltable actlvltles
Playgroup
211,794
190,413
NET INCOME
14,055
10,595
RECONCILIATION OF FUNDS
Totsl funds brought forward
43,290
32,695
TOTAL FUNDS CARRIED FORWARD
57,345
43,290
The notes fom) part of these financial statements
Page 6

anston Ltttle Plckle
Chool
Balance She
31Jul 2
2024
Unrestricted
fund
2023
Total
funds
Notes
FIXED ASSETS
Tangible assets
7,590
CURRENT ASSETS
Debtors
Cash al bank and in hand
2.578
49,566
4,558
31,730
52,144
36,288
CREDITORS
Amounts falllng due within onè year
10
(2,389)
12,007)
NET CURRENT ASSETS
49.755
34,281
TOTAL ASSETS LESS CURRENT
UABILITIES
57,345
43.290
NET ASSETS
57.345
43,290
FUNDS
Unrestricted funds
57,345
43,290
TOTAL FUNDS
57,345
43,290
Th& charltable company Is enfjlled to exemption from audit under Sectlon 477 of the Companies
Act 2006 forthe year ended 31 Juty 2024.
The members have not required the ¢ompany to obtain 8n audit of its financial slalements for the
year ended 31 July 2024 in accordanc8 with SectSon 476 of the Companles Act 2006.
The trustees acknowledge Ihelr responsibilities for
lal ensuring Ihal the charitable company keeps accounting records that comply with Sections
386 and 387 of the Comp3nies Act 2006 and
Ibl preparing financial statements which give a true and fair view of the stste of affairs of the
charitable company as at the end of each financial year and of ils surplus or deficit for each
financial year in accordance wlth the requlrements of Sections 394 and 395 and whlth
otherwise comply with the roquirements of the Companies Act 2006 relating to financial
statements, so far as applicable lo the chartiable company.
The notes fom part of these financial slatemenls
Pag8 7
continued...

8ranston Ll
lePi
re School
lan
e Shèet- continu
1 Jul 202
These financial statements have been prepared in accordance wth the provisions applicabl8 to
charitable companies subject to the small companies regime.
The financlal slalements were approv6d by the Board of Trustees and aulhorised for issue on
and were signed on its behalf by:
M Lound - Trustee
The notes form part of these financial slalemenls
Page 8

nsto
ittle Pl¢kl s P School
f rthey
ar Ended 31 Ju
2024
ACCOUNTING POLICIES
Basis of proparing the financial slatemonts
The financial slatements of the charitsble company. which is a public benefit entity under
FRS 102, have been prepared in accordance with the Charities SORP IFRS 102}
'Accounting and Reporting by Charities.. Statem8nt of Recommended Practice applicable to
charftlos preparing th8ir accounts in accordance with Ihe Financial Reportlng Slandard
applicable in the UK and Republic of Ireland (FRS 102} (8ff8Ctive 1 January 2019)., Financial
Reporting Standard 102 The Financial Reporting Slandard applicable in the UK and
R8public of Ireland, and the Companies Act 2006. The financial statements have been
prepared under the historical cost convention.
Income
All income is r8cognised in the Ststement of Financial Activities once the charity has
entiUem8nl lo the funds, It is probable that the income will be received and the amount can
be measured r6liably.
Govérnment grants
Government grants which have been accounted for under th8 performance model are
recognised when il is reasonable to expect that the grants will be received and that all
related conditions will be mel.
Expondlture
Liabilitl8s are recognised as expenditure as soon as ther6 15 a legal or conslrucllve obllgalion
commltting thè charity lo that expenditure, It Is probable that a transfer of economlc benefits
will be required in settlement and the amount of the obligation can be measured rellably.
Expenditure Is accounted for on an accrua18 basis and has been classified under headings
that ag9regale all cost related to the category. Where Costs cannol be directly attributed to
partlcular headings they have been allocated lo activities on a basis consistent with the u88
of resources.
Tanglble flxed assets
Deprecialion is provlded at the followlng annual rates in order to write off each assét over ils
eslimaled useful lif8.
Fixtures and fitting5
Computer equipment
1 59/0 on reducing balance
339/D on cost
Taxatlon
Th& charity is exempt from corporation lax on its charitable activities.
Fund accountlng
Unrestricted funds can b8 used In accordance with the charitable objeclNes al Ihe discretion
of the trustees.
Restrtcted funds can be used for parbcular restricted purposes within the objects of the
charity. Restrictions arise when specified by tho donor or when funds are raised for
particular restricted purposes.
Hlre purchase and teaslng commitments
Rentals paid under operating leases are charged to the Slatement of Finanryal Activities on
a straight line basis over the period of the lease.
Page 9
continued...

Branston L1tt19 Pi
es Pre Sch ol
Notes
the Financi
r the Year Ended
1Jul 20
ACCOUNTING POLICIES - contlnued
Flnan¢ial instruments
Only basic financial instmmenls as defined in FRS 102 are held. Flnancial assets and
financial liabilities are recognised In the accounts only when the entity becomes party to the
contractual provisions of the instrument and their measurement basis is as follows-.
Finanaal assets Irdde and other debtors arè basic financial instruments and are debt
instruments measured at amorb'sed cost. Prepayments are not financial inslrumenls.
Cash al bank is classified as a basic financial instrument and is measured at transaction
prfce.
Financlal 1Sabilities
tr8de credltors. accruals and other creditors are baslc financlal
instruments, and are measured at amortised cost. Where a financi81 liability constitutes a
financing transaction it is initially and subsequ8ntly rneasur8d al the present value of future
payments, dlscounted at a market rate of inlerest.
Valu• Added Tax
Valu8 Added Tax is not recoverable by the charlty and as such is included in thè relevant
costs In the Statement of finandal Activllles.
OTHER TRADING ACTivrriES
2024
2023
Fundraising events
1,282
1,829
INVESTMENT INCOME
2024
2023
Deposit acwunl interest
74
41
NET INCOMEI{EXPENDITURE)
Nèt in￿me/(expendiIure} is stated after ChargIn￿(credit￿ngl'.
2024
2023
Depreciation - owned ass8ls
Other operating leases
1,419
10,154
1,850
9,292
Page 10
continued...

ston Little Pickl Pre Scho
es to the Financlal Statements -
ontinued
f r the Year Ende
Ju
2024
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneratlon or other benefits for the yèar ended 31 July 2024 nor
for the year ended 31 July 2023.
Trustees. expense5
There were no trustees. expenses paid for the year ended 31 July 2024 nor for the year
ended 31 July 2023.
STAFF COSTS
2024
2023
Wages and sa18ries
other pension costs
161.720
2,381
145.221
2.108
164,101
147,329
Th6 average monthly number of employees during th6 year was as follows:
Full timè
P8rt time
2024
2023
17
15
18
16
No émployeés received amoluments In excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacles
957
Charltablo actlvltSes
Playgroup
198,522
Other trading activities
Investment income
Other income
1,829
41
1341)
Total
201.008
EXPENDITURE ON
Charltabl8 activities
Playgroup
190,413
NET INCOME
10.595
Page11
continued...

Branston Little Plckl Pre School
Note5 to
Fl
forthe Ye
nclal Statement5 . con￿InUed
r Ended
Jul 202
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted
fund
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
32.695
TOTAL FUNDS CARRIED
FORWARD
43,290
TANGIBLE FIXED ASSETS
Fixtures
and
fittSngs
Computer
equipment
Totals
COST
At 1 August 2023 and 31 July 2024
13,564
1,696
15,260
DEPRECIATION
Al 1 August 2023
Chargè for year
4,635
1,339
1,616
80
6,251
1,419
At 31 July 2024
5,974
1,696
7,670
NET BOOK VALUE
At 31 July 2024
7.590
7,590
Al 31 July 2023
8,929
80
9,009
DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Prepayments and accrued in¢ome
1.658
920
3,605
953
2.578
4,558
Page 12
continued...

Brans
on Little Pickle
Pre School
Not tot
e Flnancial Sta
r the Year Ended
10. CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Soclal securty and other taxes
Accrued expenses
814
1.575
507
1,500
2,389
2,007
11. MOVEMENT IN FUNDS
Nel
movement
in funds
Al
31.7.24
Al 1.8.23
Unrestrlcted funds
General fund
43,290
14,055
57,345
TOTAL FUNDS
43,290
14,055
57,345
Nel movement in ￿nds, In¢lud8d in the above are as follows..
Incoming Resources Movement
re50urGes
expended
in funds
Unrestrlctod funds
General fund
225.849
(211,7941
14,055
TOTAL FUNDS
225,849
(211,794)
14,055
Comparallves for mov•ment In funds
Net
movement
In funds
At
31.7.23
At 1.8.22
Unrestrictsd funds
General fund
32.695
10,595
43,290
TOTAL FUNDS
32,695
10.595
43.290
Page 13
continued...

nston Little Pickles Pre
chool
Notes to the Financlal Statements - conti￿ued
for th Year Ended 31
11. MOVEMENT IN FUNDS - contlnued
Comparative net movement In funds, included In the above are as follows..
Incoming
r8sources
Resources Movement
expended
in funds
Unrestrlcted funds
General fund
201,008
(190,413 }
10,595
TOTAL FUNDS
201,008
(190,4131
10,595
A current year 12 months and prior year 12 months comblned position is as follows-
Net
movement
in funds
Al
31.7.24
At 1.8.22
Unrestrl¢ted funds
General fund
32.695
24,650
57,345
TOTAL FUNDS
32,695
24,650
57.345
A current year 12 months and prior year 12 months combined nel movement In funds.
Included in the abov& are as follows:
Incoming Resourcos Movement
resources
expended
in funds
UnrestYlct8d funds
General fund
426,857
(402.207)
24,650
TOTAL FUNDS
426,857
1402,2071
24,650
Page 14
continued...

Branston Little P
¢kles Pre School
Note
he Flnanclal S
- continued
for the Year
nded 31 Jul 2024
12. RELATED PARTY DISCLOSURES
There were no related paty transactions for the year end6d 31 July 2024 nor for the year
ended 31 July 2023.
Pagg 15

Brans
n Little Pic
es Pre School
ail d Statement of FInancI￿
Ivrtigs
f the Year En
d31J
2024
2024
2023
INCOME AND ENDOWMENTS
Donatlons and legacles
Donations
119
957
Other tradlng actlvlties
Fundraising evènts
1.282
1,829
Investment Income
Deposit account inter881
74
41
Charltable a¢tlvitl05
Playgroup fees
LCC fundlng
121.206
102,964
114,862
83,660
224,170
198,522
Other In¢ome
Childrens uniforms
Other revenue
{456>
660
1341)
204
13411
Total Incomlng resourc05
225,849
201,008
EXPENDITURE
Charltsblé a¢tlvltles
Wages
Penslons
Rent & Light & heat
Children's milk and provisions
Toys, equipm8nls and consumabl
161.720
2,381
10,154
4,879
4,834
145,221
2,108
9,292
4,054
6,366
183,968
167,041
Support Costs
Management
Insurance
Tglephone
Posta9e and stationery
Sundries
Staff training
Carried foNard
1,123
1,330
1,212
11,024
877
15,566
1,012
1,192
3,926
7,589
416
14.135
This page does not fom) part of th8 ststutory financial statements
Page 16

Bran
l& Pickles P e School
for
e Year En
ed31
UI 2024
2024
2023
Management
Brought fO￿ard
Repairs and rènewals
Subscriptlons
IT costs
Bad debts
15,566
3,145
446
3,125
130
14,135
1,195
637
2,951
22,412
18,912
Finance
Bank charges
Fixtures and fittings
Computer equipment
60
1,339
81
61
1,576
274
1,480
1,911
Govemanca costs
Accountancy and legal fees
Total resources expend&d
Net Incomo
3,934
2,549
211,794
190,413
14,055
10,595
This page does not form part of the statutory financial statements
Page 17