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 re￿1 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 devek4*ngnt 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, edl￿atIon and care faolitiès. f8mity ￿MIr￿j and ext&ThJed h￿r$ group5, logetheT
vmth the right of pa￿nts to take Tespon%biknty and to t*¢ome invofved in the acbwt*s of such groups,
gnsuring that such groups offer opwrttJnii*s for all dI￿ren vthatever their race. ￿l￿re. relKJion. means or
abdity.
To encourage the study of the needs of s￿h ￿￿￿[en their families aTrJ prOn￿ting public interest in arb
recognition of such needs in the kncal areas
Public b8noth
Brook Early Yoats rewwses the Im[￿￿￿ of ha￿ng 8 fr8mthwrk of rules. rdationships, systems. and
procvsses wrthin and by whth authority is exeriised ar￿ (¥)ntrol￿d in the ￿anIsatr>n. Our TnJstees wew
good govemance and managernenl as essential to our proV￿n of quality education ant1 care.
The Trustees of the Board VAII ensu￿ theffj is a scxjnd framthvoth of p)licies and prO￿ureS that compli&s
with all b9151ative and re9ulatory requI￿N￿nts. 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 throUgh￿rt 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 ￿Nd￿Tr alteNJing, this has be￿ne a
financial burden on th8 settings. The &)Vemff￿n1 fijnding has not been enough lo financialty support the
setting. We have CLrt back ￿ resources and staffirMJ. We have alw intrcdL￿l a ojnsUmab￿ fee to parents
and inueased r￿n 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 y￿1h wial workers and oulside agenC￿S (still mosty
through ph￿e c￿1$, em?41s and ZCMYn) and pargnls to hdp the indswdual ch￿dren'S needs.
We have continued lo use our Earty Years PvFxl Premium fijnding to support parents wih exts sessions and
also SUPPOTting eaty language, Soaal and EMO￿n81 Devdopment.
For our September intake, we (arried on from last year v*ith a more flexible transitN)n, having slay and play
sessi￿$ for parents and a gradual transition with swer setUFng-in SeSs￿s. 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 Br￿k Eaty Years
to successfulty n￿lfy for new thildren starbro and has hew us vthh thntr￿ng [￿nts1 addilional needs al
a much eaty r*e. 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 var*d ba¢kgrounds" Erplish as a second language. dietary requirements. medical
quirements. disabilrtw and k￿d after thibkn.
One of our biggesl challenges I￿S year VAS the h￿her number of SEN chik4ren r*eding one to one support
and the lad( of quaIrf￿ stsff to recru￿ In Septwnber we had ￿o￿lj 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 impair￿nt, 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 ￿p￿rt. 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
Praditi￿gr.
We Currenlty have 14 IEPS, r8roirvJ from suprmxi wilh fiJn(*onal IxMnmunK*Jn 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. aud￿lOgY. 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 d￿nd on supKth at h)me for parents with SEN thiklren. but this has t￿me much
more drflcjj￿ to obtain as PsNtage wait time is now at 9 rTh)nths, 50 cw SENDCO has also b￿n 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 Impl￿ntati(￿ (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]ul￿ti￿ 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 ￿year￿kIS 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 SUPW￿n9 all 2-year-olds with deveh)pÉng Iheir language arKI communicatk)n. This progrdmme
introduces basic arth￿eS lo develop w64inguislic sklls. frxthiw on thè thI￿S eye conta¢L turn t*jw.
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 n￿nitOr wogress and aJNist SUPFKKI wxdiroty.
We have expanded on our phyBKxI devd0￿￿ aml linked rt to our PSE dgvekw by U￿ng Yoga to hdp
th emoI￿al wellbeing.
Our So¢ial Emolional Aspects coordinator has worked hard on 8cbvTtses buibJirvJ on reLatiOr￿hIps. allowing
thildrgn lo grow s¢x?any, emotionalty. and inte1￿ctUaIty. Every aCtr￿ty 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 perSC￿al 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)mp￿ting the level
2 SEND award. Iour SENDCO has level 31
This year decided lo have an inset Irabning day. V•E feli Ihat ¥rti￿r0 ttyyther on train￿￿ was beneficial to
stsff. Inset dayE enable all stsff to come t(>aether. share twhts. best practi￿. and re￿1ve any important
updates. This year we fccusèd on Safewarding. We algo traIr￿ on multilingLkalbsm and Wellcomm. a spee
and language lo￿kit that all stsff (an Ltse to SUPFK¥t ke￿￿￿k￿r 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 th￿r mental health and w01￿.ng. HR o)mes in crte a month lo
support anyone that r￿edS 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 a￿1 have reviebved the Sifver Award. We ar8 V￿rkIng 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 manageM￿t 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&amir*J 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 K*r 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 rr￿n￿num 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 FwesL*od.
The Truste8s of the Board have overnll res1￿sibil￿ Ihe sustslna￿1ty and releVa￿e of the servK*. The
Trust88s of the BO￿ will direct ils activities achieMThJ the presdloofs goals and implementing Ihe
BUSIne￿StrategiC Plan aThY Quality ImprOven￿nt ￿an by guKling and nK>nitorirKJ the preschool's busness
arnl affairs in line w(h ts ob￿ts 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 effec*ve 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 requI￿rrEnts.
Bafor& we can ￿lCoM8 YOU to th8 Board, we are required to cary (xrt $uit8biltty d*cks 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 g0vema￿e 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 p￿￿eS
sign a confidentialty agreement {￿ICh appI￿S 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 res￿￿t￿￿ty fcrf Ihe suslain*)ilty and releVa￿e of the se￿￿e.
Trusl8es of the Board wll direct its a¢bv"hties loNards ac*ievir¥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
Inde￿nde￿I •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 a￿Unts 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 qualFf*d 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 COmp￿*Al 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 reCK￿ds., or
the accounts do nol comply wrth the applicable ￿uIreMents con￿mIng the fomi ￿)ntent of
aCc￿nts 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 I￿nsId￿re￿ as part of an indepwthnt
examinaticfi.
I have no concems arKI have come ac¥oss no other matteTr in connectAyTr wth the examination to wh￿h
attention shoukd be drawn in this report in (wder lo enab￿ a proper undwstanding of the accounts to be
S MaC￿e. 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
2￿24
Total
fvnds
2023
Tot81
funds
fund
fund
INCOME AND ENDOYNENTS FROM
Charltable activities
Development and ¢dU￿￿On
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 fr￿￿la1 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 faI￿n9 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 ststeft￿nts were approved ty the Board crf Tn*tees and authorised f¢Y issue on
and Were s¥Jr￿d on its behalf ty.
L Fidd- Tn￿18&
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) 'Ac￿un11ng aTrJ Reporfing by Chariti8S'.
Statement of Recommended PractK* app1th￿e to tharthes ￿paring their accounls in acc4xdan
with the Financial Repo￿n9 Standard ￿l¢able in the UK and Republic of Ireland (FRS 1021
18ffective 1 January 20191.. Financ￿1 RepO￿ng Standard 102 The Finan￿al 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 U￿rtaIntieS aEMJrt the Charitys atrAlty to oyntinue as
a goirKJ concem.
Incom•
All income is recogThsed in Ihe Slalemenl of Financaal A£fi￿eS once ts charity has enlillemenl to the
funds, It is prOba￿e that tha Ir￿ 4MII be re(*Ned and the arrnunt mèasur*1 rdiab￿.
Expendllurn
Liabilfties are reC￿nIsed as expondthre as sLx)n as there ts a legal or constructive obligthn
commitbng Ihg charity to that eXpe￿JitUre. 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 clas51r￿d 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 eqUipff￿nl
. 33.33% cffi cost
. 33.33% on cost
Indiwdud [￿d assets Ly)stiro £200 (* nN)re are capita￿Sed at (x>sL
Taxatlon
Th8 cha￿ty i8 exempt from Lix on Its c*alilab￿ adjv1b￿.
Fund a¢¢ountlng
Unrg$tri¢ted fvnds (xn bo uwj ￿ a¢c¢xdanc8 with tho tharitatla ¢)bjoctiv8s at Ihe discreti￿ of the
trustees.
Restricted fuThts can onty be used for restri￿ purFK)se5 within the otselts of tho chaiity.
Restricticffis arise when speufied by the don(¥ or wlhen lurHls are raised for partKuEar r8stri¢ted
Further ewanation of the nature and purpx6e of eath fiJThJ is i￿luded in the notes to the financial
staternents.
Financial instruments
The charity onty enteffs inlo finaThial ￿st￿rrEnts tranSa￿K)n$ 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 Measu￿Ment basis used for these instnu)*nts is delailed below.
Dèbtors and cash at bank
Trade and other debtors are rec￿3nised at Ihe setllement anmwnt due after any trade discount offered.
Pfepaymenls are valL￿d at the anw)unl prepaid net of any trad8 disc￿nts due. Cash at bank and in
hand induded cash hebj on d9F￿1 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 reC￿￿j ￿t￿re the tharty has a present obl￿alic)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 IrK￿Me 15 derNed from assets hehj in the United Kingjom.
INCOME FROM cHAR￿ABLE ACTivmES
2023
Fees
Funding
Milk grants
Develo￿ent 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 oft*Vib￿ 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)
P￿8 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
F￿bJreS
and
ffttings
Computer
equipment
Totals
COST
At 1 N)ri12023 and 31 Ma￿h 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 sTATEMEP￿s - 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 s￿rity
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 ￿abIlIt*S
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
moVe￿nt
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
Rosourc*s
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
¢>)ntir￿ed...

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 n￿m￿t in funds, iKkwJed in Ihe at•)ve a￿ as kAkMs".
In￿Nning
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