REGISTERED CHARITY NUMBER: 1187234 REPORT OF THE TRUSTEES AND UNAUDttED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR
BROOK EARLY YEARS coptrENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Report of th• Trust••s Independent Examlnerfs Rewt SL*emgnt of Financial Aclivi Balance Sheet Notes to the Flnanclal Statem 9 10 14
BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their re1 wilh the firk7n(aal slatements of the Charity for the year ended 31 Mafch 2024. The trustees have adcpted the prowsM)ns of Atxouthg and ReForting by Charities: Statement of Reci)mmended prath' appts.ts to thariti&s preparing their accounts in accordance wlth the Financkgl ReFKJlng Stsndard in ts UK and Republic of Ireland (FRS 102} leffecttve 1 January 2019). OBJECTIVES AND ACTivmES Objectives and alms The purpose of Brook Eady Years is to enha the devek4ngnt and education of children primarity under statutory schcM)l age and en(xJJrdge parents to undersland and tyovth for1he needs of their thildren through nmunity groups. Significant actlviti•s To offer appfopriale play, edlatIon and care faolitiès. f8mity MIrj and ext&ThJed hr$ group5, logetheT vmth the right of pants to take Tespon%biknty and to t¢ome invofved in the acbwts of such groups, gnsuring that such groups offer opwrttJniis for all dIren vthatever their race. lre. relKJion. means or abdity. To encourage the study of the needs of sh [en their families aTrJ prOnting public interest in arb recognition of such needs in the kncal areas Public b8noth Brook Early Yoats rewwses the Im[ of hang 8 fr8mthwrk of rules. rdationships, systems. and procvsses wrthin and by whth authority is exeriised ar (¥)ntrold in the anIsatr>n. Our TnJstees wew good govemance and managernenl as essential to our proVn of quality education ant1 care. The Trustees of the Board VAII ensu theffj is a scxjnd framthvoth of p)licies and prOureS that compli&s with all b9151ative and re9ulatory requINnts. arvj that enabks the daity opewatKJn of the servrE to be geared towards the achbevement ofthe serviee'5 and miss#)n. Publ1¢ benefft The trustees confirm that they have ferr& to the guhdance ntaIned in the Chaiity Commission's general guidan on public bgnefft when reviewng the chartys aims 8nd objectives and in plannirwJ fijture activthes. The truste8s rgtsr to Publ benefft throUghrt ts retxxL Page 1
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENT AND PERFORMANCE Charftable actlvltles ThroughoLrt this finanaal year. April 2023 and March 2024 we have ¢x)ntinued to work hard lo slay sustainable. ffir th8 last few years Broc& Earty Year5 has faced kn NdTr alteNJing, this has bene a financial burden on th8 settings. The &)Vemffn1 fijnding has not been enough lo financialty support the setting. We have CLrt back resources and staffirMJ. We have alw intrcdLl a ojnsUmab fee to parents and inueased rn lunded fees. Despite economic chdler¥Jes our nurrter of Chikj prote(lion dik1r¢n has dacr&. thwh these chldren have nv)re MpleX needs. W& hav8 worked dosdy y1h wial workers and oulside agenCS (still mosty through phe c1$, em?41s and ZCMYn) and pargnls to hdp the indswdual chdren'S needs. We have continued lo use our Earty Years PvFxl Premium fijnding to support parents wih exts sessions and also SUPPOTting eaty language, Soaal and EMOn81 Devdopment. For our September intake, we (arried on from last year vith a more flexible transitN)n, having slay and play sessi$ for parents and a gradual transition with swer setUFng-in SeSss. starting a couple a week until the Child setues. This has lped txjikl strTrThJer rdatKinships with most parents and contribLrtes to their overall well-bging and fa(ilrfating wth SeparatiC anxiety. A gradual transilion has enabled Brk Eaty Years to successfulty nlfy for new thildren starbro and has hew us vthh thntrng [nts1 addilional needs al a much eaty re. pulbng supwrt in Pl frC an early slage. During this last year we had 82 chiklw, aged to rtsing fives, vthh up to 50 attending eath sessron. These ¢hiKlren from vard ba¢kgrounds" Erplish as a second language. dietary requirements. medical quirements. disabilrtw and kd after thibkn. One of our biggesl challenges IS year VAS the hher number of SEN chik4ren reding one to one support and the lad( of quaIrf stsff to recru In Septwnber we had olj 55% of the thiklren requiring 8dditi(#ial needs supwrt. Cfver this year the SENDCO has wlvked ha to (xlmpkn 4 ceSsful EHCPS. IrKhJdiro Ihese 4 children, wo had 10 children needing one to Or SUPFKrt S) IKXJIS of one40-one support Autisrn, DiGeorge syndrome, visual and hearir¥J impairnt, speeth, sorAal communication. gb)bal delays, arTrd physul di%abilities. This was 8 sbuggb 8$ th8 wv8mm8nt onty gNe us £8 per hcyJr for on&tom prt. Tr)ugh this monoy L8 not enough to pay for staff. espeaally qualified staff. In needed to employ an addilvjnal qualTfied person to wcffk wlh our SEND chiklreD antl supkrfL the SENDCO and her SEND & Language support Praditigr. We Currenlty have 14 IEPS, r8roirvJ from suprmxi wilh fiJn(onal IxMnmunKJn skn11s to social communication and physical devek)pment. These are revithbed and upjaled every 6 weeks by SENDCO. This year we have worked wth Portsmoxrth Dovm SyrKlrorrE Association, pae¢Jiatriuan, Portage. SALT. cttupational therapy, famity hub. Educabonal psychokgit th•). Afea SENDCO. audlOgY. heaRh wsilors and schools. Waibr¥J timè5 for rèferrals made to SALT are currenty &7 rythths, this is the case for most outside ag8na&s, ff not bnger. This has espeaalfy twn drfficult ar•J tirne consuming for our SEND Coordlnalor to manage. There is also a bgger dnd on supKth at h)me for parents with SEN thiklren. but this has tme much more drflcjj to obtain as PsNtage wait time is now at 9 rTh)nths, 50 cw SENDCO has also bn pTeparlng and a(fvising home suppcKt to tlw parents as wel. PaF2
BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Brook has been invclvod wth Ihe Implntati( (rf ECaT {Every Chld a TaPKer} sinf 2009. t)Jr Earty Language ccordinalor has continued to work cbsdy wth our are8 Supw)rt speeth therapist (mainly through phone calb this yeafl with Speech and Language therapy PTDJrammes for key thildren ak)ng Mth supporting thildren's language a0]ulti Ihrough speakiryJ, listening and swal skn"Ils. through a Narrative programme. She has continued embeddir¥J an initiative cal BLAST. boostirvj Language Audttory Skills, and Talking. BLAST supports all yearkIS starbng school and works the underpinniny sknlls for language, eommunution, and literacy - tum taking. digximination. listening. attention and social communication as w611 as developi basic larwjuage skills bolh receptivety aTrJ expressNdy. She has akn embedded the Preling initiative SUPWn9 all 2-year-olds with deveh)pÉng Iheir language arKI communicatk)n. This progrdmme introduces basic artheS lo develop w64inguislic sklls. frxthiw on thè thIS eye conta¢L turn tjw. attention and listening. We intr(xluced a new programme called WELLCOMM this year. A uage assessm8nt tool which has been used lo assess all chiklren and prowde support io those vkn are vKffkiro at delay. This is assessed every &12 weeks to nnitOr wogress and aJNist SUPFKKI wxdiroty. We have expanded on our phyBKxI devd0 aml linked rt to our PSE dgvekw by Ung Yoga to hdp th emoIal wellbeing. Our So¢ial Emolional Aspects coordinator has worked hard on 8cbvTtses buibJirvJ on reLatiOrhIps. allowing thildrgn lo grow s¢x?any, emotionalty. and inte1ctUaIty. Every aCtrty hdps to devek)p the child's selfthesleem. sense of belonging, abilty to trust and to rare for Ihemselves antl other5. Al staff emb8d this into their daily routine. supportir¥J and encouragin9 perSCal arwj social esFecialty as somo of ¢)ur thiklron ale starting 5th001. This year tyjr f¢Kus for training was tr al stsff to have 8 SEND qUalrfK81w. We felt that the rise of SEND chiklren and the agenL?es invc4vod strugglirKJ lo w Ihes8 thddren, we needed to look within to support the pr(ws where we Cou. AJI except one pers( ha pI&le or are CL)mpting the level 2 SEND award. Iour SENDCO has level 31 This year decided lo have an inset Irabning day. V•E feli Ihat ¥rtir0 ttyyther on train was beneficial to stsff. Inset dayE enable all stsff to come t(>aether. share twhts. best practi. and re1ve any important updates. This year we fccusèd on Safewarding. We algo traIr on multilingLkalbsm and Wellcomm. a spee and language lokit that all stsff (an Ltse to SUPFK¥t kekr Children. We also hold monthly inhouse staff meetiws to share updates, knowledge and support for all staff. I staff have acc8ss to Educare, an online training provider to gain personal devdopmwt training. We outsourt HR to support staff wth thr mental health and w01.ng. HR o)mes in crte a month lo support anyone that redS rt and sessions rf staff nwj wrK)re intense supp(rt Once a year HR will work on a group leam buikling session. We have worked on wr Heafthy Eaty Y$ Awanj a1 have reviebved the Sifver Award. We ar8 VrkIng c r Gold award at the Morne. This program is supw)rtirvJ hoalthy k)eS ound nutritscm and physical actmties. The Head is chair of an ACtiC aMIng group (madè up of 20% of Southampton earty years Leadsl managerslheas and owners) we keep in touch and suprKxl each othefs on day-10418y issues plus we have regular meeb.ngs lo disojss irMJNidual aThl help understarn1 the govemmenl and thal guldance. Over the year this group has not onty supp(rted each otws manageMt admini%tratw)n but also Safeguarding. suthnabilty and wellbeirg. Over the L9sI year we continue to devdcp the wtside spa. we the slKJe area wth additpjnal physical equipment and a usable flat l&amirJ arga for ivibes. FINANCIAL REVIEW Financial posillon At the end of Mard12024 the set ha(1 made a swplus of £38.805 12023 h)ss of£25.818). Pag8 3
BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW Prlnclpal fundlng Sources Southampton Cty Coun(il offer fijnding for ellgiblg Woar•oth (510 h(MJts per year) three- and four-yoar-olds {570 houts Kr yearl and sm three- and fwr-year4ds are elwJibb to Children entit to 1140 hours per year131>1K)ur fundiry). More infonnation ran bg found in the s(ptOn iity For ary attendan that is (wL%kJ8 the fvnding in(xJme, the fe8S are paid dyect to the setting by the parents. Investment policy and ob¥•S The Setlings pdicy is rth averse. donl invest the r8seThes in anything other than a nomial bank account. Ros•rvès policy The selbng hcAd £95.000 as a reserve rrnnum to cover 5houhJ all staff be made redurKtant At the end of the fin8naal year the setting has in eX$S ofths 8rrrf)unL at the eThY of Marth 2024 th8 cash resarves hebj are £227K. STRuGfuRE. GOVERNANCE ANO IrfANAGEMENT Govemlng document The charity is controfl8d ty ils gov8mirvJ d(MxJftwnt KI is cti)sliW 88 a charitab Organisation {ClOI The management ol Br(KJk Early is ovetseen by the Trustees of Boanl and they a acLY)untsble for the performance of the FwesLod. The Truste8s of the Board have overnll res1sibil Ihe sustslna1ty and releVae of the servK. The Trust88s of the BO will direct ils activities achieMThJ the presdloofs goals and implementing Ihe BUSIneStrategiC Plan aThY Quality ImprOvennt an by guKling and nK>nitorirKJ the preschool's busness arnl affairs in line w(h ts obts as set (Krt w) Ihe presclKWs Nles in li vllh its phloscwhy. Brook Eatty Years ¥KJeperKlwrt adcpted on Jarmwy 2020 Re¢rultment and ppointment of newlntstees Apart from Ihe first char(ty Irustees, every trustee must be appointed for a ¢erm of yw by a resolution passed at a Fvoperty n¥ened mggting oflhe tharity trustees. Through our induction processes we seek to ertsure the effecve integration of new Trustees irrto the Organisation for the benefft of both new Trustees and the Earty Year5 selb"ng. The indu(lion prcvyamme wll consist of physi(31 and organisatrjnal orientation, heallh and safety Informa. an expk9natr(m of the tenns and condilions of your engagom¢nt aThJ a dear outline ofthe ro and its requIrrEnts. Bafor& we can lCoM8 YOU to th8 Board, we are required to cary (xrt $uit8biltty dcks wth Thg Disdosure and Barring Servi( IOBSI aThJ OFSTED {EY2 fc) to make sure you are fil for the In addibon. you will be ask&J to: read and SI lo say YC urKletstarKI rxjr g0vemae and constitution read and sign lo say you undetstand our Safeguarding poScies inchKling Chldren Safe in Education, September 2018. d arKI swn lo say you undatsland all other peS sign a confidentialty agreement {ICh appIS during yryjr tim on the tM)ar(l aThJ after) complete a COLYse on Educare Tr Role ofTntstee's Delivering EYFS.
BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE. GOVERNANCE AND MANAGEAIENT Oryanisatlonal strudure The TnJ$tees of Ihe Board have overall restty fcrf Ihe suslain)ilty and releVae of the see. Trusl8es of the Board wll direct its a¢bv"hties loNards acievir¥J the presth¥Jfs wals and irnplementirvJ the Business]Strolegic Plan and Qualty Improvement pLgn by guidw oTrJ nK)nitoriNJ thg presd)ool's businèss aThJ affairs in line with the objects as sel out in the preschoofs rules and in line ¥th its phik)sophy. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlty numb•r 1187234 Principal addrgss Beechwood Junior Sthi Juniper Road Southampton Hampshire S018 4EG Twstses Lucy Fiekj Patn"cia Mccregor David Furby Chat1ie O'ConnLY Trustsg Tnjstee kndependent Examlner S Macki6, FCA Morris CroL*er Chartered Accountsnts Station Housg North Stregt Havant Hampshire P09 1QU Approved by order of the board of tDJstees on .... Ms L Fiekl- Trustee P•Je 5
INDEPENDEKf EXAMINEIYS REPORT TO THE TRUSTEES OF BROOK EARLY YEARS IndendeI •xamln¢f$ report to the Inth of Bnx>k Earty Y•ars l port to the charity trustees on my examination crf Ihe wxjunts of BrrKJk Earty Years I Trust) for the year endgj 31 Marth 2024. Rosponsibilities and basls of rwrt As the charity truslees of the Trust you arE respon%ble for the weparalion of Ihe aUnts in a¢1rdance wth the requirements of the Chartties A£t 2011 Ilhe Acr}. I report in r8spo¢X of my examination ol the TnJ5fs acc4Mmts wieil oul urNJ8r So(th)n 145 of thè Act and in caryng Olrt my examinati I havè all applic>le threctK)n$ grrffjn by tha Charlty Conynission und8r SectK)n 145(5Mb) of the Act. Ind•pend•nt •xamlnerfs statement sin your chanty's gross income exceeded £250,(K)O your examiner rrwJ5t be a member of a listed body. I can confirm that l am qualFfd to undertake the examination because l am a member of Ihe Institute of Chartered Accountants in England arKI Wales. whth is of Ihe li8ted bodies. I have COmpAl my examinalk)n. I txrfmi that rKI matefial mattets have come to my attention in conn8ciion with the examinab'on gmng me cause to believe that in ary malerÈal respecl". accounting recortls were rK)t kept in resped of the Tntst as requirgd by Se(on 130 of the Act., or the accounts do not attx)rtl wth ihose reCKds., or the accounts do nol comply wrth the applicable uIreMents conmIng the fomi )ntent of aCcnts set out in thè Chariti&s IAccxwnts and Reportsl Regulath)n5 2CQ8 other than any requirement that th8 accounts gNe a true and fair vivw is not a mattar InsIdre as part of an indepwthnt examinaticfi. I have no concems arKI have come ac¥oss no other matteTr in connectAyTr wth the examination to whh attention shoukd be drawn in this report in (wder lo enab a proper undwstanding of the accounts to be S MaCe. FCA Morris Crocker Chartere(l Acoxjurrtants st8b.ffi House Norbh Street Havanl Hampshire P09 1QU 1917124 Pag8 6
STATEMENT OF HNANCIAL ACTivmES FOR THE YEAR ENDED 31 PAARCH 2024 224 Total fvnds 2023 Tot81 funds fund fund INCOME AND ENDOYNENTS FROM Charltable activities Development and ¢dUOn 344,701 345.347 299.504 Investment incom8 753 753 122 345.454 346.1C(I 299,626 EXPENDrruRE ON Charltablo a¢tSvlll•s Developmgnt and edwtic 307,295 325,444 NET INCOMEI{EXPENDrruREI 38,805 38.805 125.8181 RECONCILIATION OF FUNDS Totsi funds brwghl frrfwwd 175,798 175.798 201.616 TOTAL FUNDS CARRIED FORWARD 214.fA13 214.603 175,798 The notss form part of these frla1 slatwnents Page 7
BROOK EARLY YEARS BALANCE SHEEr 31 MARCH 2024 2024 2023 FIXED ASSErs Tangible assets CURRENT ASSErs Debtor5 Cash at bank and in hand 10 4,140 17T,935 227.542 227,542 182.075 CREDITORS Amtyjnts faIn9 due wilhin one year 11 113.1951 17,6201 NET CURRENT ASSETS 214,347 174.455 TOTAL ASSEfs LESS CURREI LIABILITIES 214,603 175.798 NET ASSErs 214,603 175.798 FUNDS Unrestricted fvjnds 13 214.603 175,798 TOTAL FUNDS 214.603 175,798 The financial ststeftnts were approved ty the Board crf Tn*tees and authorised f¢Y issue on and Were s¥Jrd on its behalf ty. L Fidd- Tn18& Paje 8
NOTES TO THE FINANCIAL STATEMEpirs FOR THE YEAR ENDED 31 MARCH 2024 ACCOUPrnNG POUCIES Basis of preparfng the financlal slatem•nts The financial statemonts of Ihe charity. which is a ben8fft entity uThJor FRS 102. have been prepared in accordance with Ihe chanb.es SORP {FRS 102) 'Acun11ng aTrJ Reporfing by Chariti8S'. Statement of Recommended PractK app1the to tharthes paring their accounls in acc4xdan with the Financial Repon9 Standard l¢able in the UK and Republic of Ireland (FRS 1021 18ffective 1 January 20191.. Financ1 RepOng Standard 102 The Finanal Reporbng Standard appli¢abla in Ihe UK and Rèpubl of Ireknd. and the Charitses A(# 2011. The financial statements have t¢en prepared underthe histrKical cost C£ventI)n. The Trustees consider that there are no malerial UrtaIntieS aEMJrt the Charitys atrAlty to oyntinue as a goirKJ concem. Incom• All income is recogThsed in Ihe Slalemenl of Financaal A£fieS once ts charity has enlillemenl to the funds, It is prObae that tha Ir 4MII be re(Ned and the arrnunt mèasur1 rdiab. Expendllurn Liabilfties are reCnIsed as expondthre as sLx)n as there ts a legal or constructive obligthn commitbng Ihg charity to that eXpeJitUre. il is Fvcbabte that a transfer of economic ben&fits will be required in sethemenl arnj the amount of the obligalion be measur8d raliabty. Expenditu is accounted for on an 8rAJuals bags has been clas51rd uThYer headings that aggregate all cost reL3ted to the calewry. Where $ts ¢anr be direcaly attributed to pathlar headings they have been alkxated lo a¢bvttss a ba$ wnsigtent th the use of reswrces. Tanglblg flxod ass¢ts DepreciatK)n provKSed at the folov•iThJ annual rates in cfd8r to write off oach asset Over its astimatad useful life. Fixiures and ffttkngs Computer eqUipffnl . 33.33% cffi cost . 33.33% on cost Indiwdud [d assets Ly)stiro £200 ( nN)re are capitaSed at (x>sL Taxatlon Th8 chaty i8 exempt from Lix on Its calilab adjv1b. Fund a¢¢ountlng Unrg$tri¢ted fvnds (xn bo uwj a¢c¢xdanc8 with tho tharitatla ¢)bjoctiv8s at Ihe discreti of the trustees. Restricted fuThts can onty be used for restri purFK)se5 within the otselts of tho chaiity. Restricticffis arise when speufied by the don(¥ or wlhen lurHls are raised for partKuEar r8stri¢ted Further ewanation of the nature and purpx6e of eath fiJThJ is iluded in the notes to the financial staternents. Financial instruments The charity onty enteffs inlo finaThial strrEnts tranSaK)n$ Ihal result n the recognthon of financial assets and lialxlities like Irade and other accounts reWVab and payable and invesknents in str$ and shares. The MeasuMent basis used for these instnu)nts is delailed below. Dèbtors and cash at bank Trade and other debtors are rec3nised at Ihe setllement anmwnt due after any trade discount offered. Pfepaymenls are valLd at the anw)unl prepaid net of any trad8 discnts due. Cash at bank and in hand induded cash hebj on d9F1 or in a current account. Credltorn and provssions Page 9 continued...
BROOK EARLY YEARS NOTES TO THE HNANCIAL STATEMEKfs- contlnu•d FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POUCIES. conlinued Flnanclal Instrumonts Creditors and prows•)ns are reCj tre the tharty has a present oblalic)n resultiw from a past 6vent that TrMII wbably resum in the transfer of frjnds to a third paty th8 amcmjnt due to setue the obligath?n can be measured or estimated rdiabty. Creditors aTrJ are nom)ally reeognised at their setuement amount after alk)ving for any trade dtsLx)unts due. INVESTMENT INCOME 2024 2023 Deposii account Interest 753 122 All ftiveslment IrKMe 15 derNed from assets hehj in the United Kingjom. INCOME FROM cHARABLE ACTivmES 2023 Fees Funding Milk grants Develoent and 8du(xtion Deyeknpment and educati( 46.967 297.734 46,537 252,430 537 345.347 299.504 Grants recerved. included in Ihe atrA)ve. a as fol¢Jvs: 2024 2023 Milk grant 537 CHARrrABLE ACTNMES COSTS Suptxirt costs Ise8 note 5} Totals Devebpmenl and education 291.911 15.384 307,295 SUPPORT COSTS Goveman costs Totals Devebpment aTrJ education 1.087 195 14.102 15,384 Page 10 continueij...
BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS - conllnuod FOR THE YEAR ENDED 31 MARCH 2024 SUPPORT COSTS . ¢ontlnued SupFQrt costs. indudgd in the atM)ve, a as fthlthvs: Management 2024 Development and 2023 Totsl a¢tiwties Oeprttiaton oftVib and heti assels 1.087 1,231 Finance 2024 Devek)pment and JLKaUon 2023 Total actOvNles Bank charges 195 198 Governan¢¢ $ts 2024 Develownent and educalK)n 2023 Total activth&s Prof8ssional fees Independent Examin¥s Fee 12,537 1.565 7.299 1,490 14.102 8.789 TRUSTEES. REMUNERATION AND BENEFrrs There were M tNstees' remuneration or other beneffts for tho year onded 31 March 2024 for the year efmkd 31 March 2023. Trus1•05' •xp•n50S DuriThJ the year m trustees {2023: were reimburse(l (Krt of expenses 12023.. £2101 for expenses and Iravel. STAFF COSTS The averag6 wmber of empbyees thjring the yearwas as folkyws: 2024 12 2023 14 Charitabl8 One empfyee {2023'. c) recer4e(l errK)luments in excess of£60.C(KJ. Key management personnel congst of ts nwnagmnt team of wlich total remuneration for the year wa5 £138.823 12023.. £139.185) P8 11
BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivmES Lknrestrictod Reslrictsd fund fund Total funds INCOME AND ENDOYthIENTS FROM Charitsble adlvltles Devekpment and UcatiOn 298,967 537 Investment irK 122 122 Total 299,089 537 299,626 EXPENDITURE ON CharltablB athiltlos Deveb)pmenl and educatic 324,7 537 325,444 INCOMEI(EXPENDITURE} {25,8181 (25,8181 RECONCIUATION OF FUNDS Tolal furKls tKoughtforwartl 201,616 201,616 TOTAL FUNDS CARRIED FORWARD 175.798 175,798 TANGIBLE FIXED ASSETS FbJreS and ffttings Computer equipment Totals COST At 1 N)ri12023 and 31 Mah 2024 34.768 26.033 60.801 DEPRECIATION Al 1 April 2023 Charg8 for y8ar 34,768 24.6 1.087 59,458 1,087 At 31 March 2024 34.768 NET BOOK VALUE At 31 March 2024 256 256 At 31 March 2023 1,343 1.343 Pagg 12 continued...
BROOK EARLY YEARS NOTES TO THE FINANCIAL sTATEMEPs - continu FOR THE YEAR ENDED 31 MARCH 2024 10. DeBTORS: AMouKfs FAWNG DUE Y•TfHIN ONE YEAR 2024 2023 Prepaym&nts and attTued iK•)me 4.140 11. CREDrroRS: AMOUKfs FALUNG DUE VITfHIN ONE YEAR 2024 2023 Taxation and sociai srity Other cred(Éors 4.113 9.082 4.704 2,916 13.195 7,620 12. Atr4ALYSIS OF NET ASSETS BEfwEEN FUNDS 2024 Totsl fvnds 2023 Totsl fvnds fund fund Fixed assets Current assets Current abIlItS 2 227.542 (13.195) 1,343 182,075 (7.6201 227.542 113.195) 214.603 214,603 175,798 13. MOVEMENT IN FUNDS moVent in ftjnds Al 31.3.24 At 1.4.23 Unr•5tthtod fvnds General bjnd 175,798 214.603 TOTAL FUNDS 175.798 38,805 214.603 Net movemertl in funds, induded in the atKNe are as fdkjy.' Ino)mirvJ Rosourcs Movement in funds Unrestricted funds General fund 345.454 (306.6491 38,805 Restrlctsd funds Milk gant (646) TOTAL FUNDS 346.100 (307.295) 38,805 Page 13 ¢>)ntired...
BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMEKfs- ¢ontinu•d FOR THE YEAR ENDED 31 PIARCH 2024 13. MOVEMEKf IN FUNDS- conlinued Comparntlves for movemwrt in funds Net At 31.3.23 At 1.422 in fvnds Unrestrld8d funds General fund 201.616 (25.818) 175.798 TOTAL FUNDS 201,616 (25.818) 175.798 Comparative net nmt in funds, iKkwJed in Ihe at•)ve a as kAkMs". InNning Resour(es Movement in fijnds Unrnstrfct•d funds G8n8ral ft5nd 299,089 (324.7) {25,8181 R•strlthd funds Milk grant 537 {537) TOTAL FUNDS 299,626 (325.444} 125.818} 14. RELATED PARTY DISCLOSURES There were rn lakn1 pwty transacth)ns for Ihe year eThknl 31 Marth 2024. Page 14