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2025-03-31-accounts

brook Early Years

Finance Report for Trustees – April 2025

Balances at 31 March 2025

Total £268,515.68

Profit and Loss 2024 - 2025:

Profit: £3,023.68

Significant changes in income between 2023/24 and 2024/25.

Significant changes in Expenditure between 2023/24 and 2024/25.

Interest rates on Savings are quite low:

Barclays are paying 1.812% AER CAF are paying 0.20%

Ideally the school should be looking for better rates of interest on their savings to maximise income.

We are currently working with the accountants to finish the End of Year Accounts

Interest Rate Comparison:

Barclays Savings Rate:

1.35% AER instant access

CAF Savings Rate: 0.20% AER Instant Access(?)

Propose Trustees investigate a Barclays Treasury Savings Account. Minimum Deposit is £100,000

This pays a higher rate of interest depending on how long you fix the deposit for.

Rates are: 1 month fixed 1.61% AER 3 month fixed 2.36% AER 6 month fixed 2.51% AER 9 month fixed 2.71% AER 12 month fixed 3.03% AER

The money is NOT accessible during the fixed term. The CAF savings have not been touched for over a year.

Propose

  1. CAF account is closed and the funds transferred into a separate Barclays Savings Account as the interest rate is 6 times higher than we currently receiving.

  2. Trustees consider putting CAF balance, plus additional funds from savings, to make up to £100,000, and put in a fixed term Treasury savings account, on a rolling monthly term, to get more interest.

ADJUSTMENT TO PAYING HOLIDAY PAY

After discussion the Head and Finance Admin agreed that the way holiday pay is calculated and paid is very complicated and difficult to explain!

The proposal is to calculate as follows:

We also propose that basic pay is worked out and paid as follows:

We feel that this method of payment is easier to explain to staff.

This change will be communicated to staff and be implemented in September 2025.

Staff Contracts will be reviewed and reissued for Signature by August 2025.

REGISTERED CHARITY NUMBER: 1187234 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR BROOK EARLY YEARS

BROOK EARLY YEARS CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Pag R•port of th• Trustees Independent Examlnèrfs R¢port Statement of Flnancial Adivities Balancg Shgèt Notes to the Financlal Statements 9 to 14

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees present their report with the financial statèments of the charty for the year ended 31 March 2025. The trustees have adopted the Provisions of Accounting and Repotting by Charities.. Stalem8nl of Recommended Pra¢tlc6 applicable to charities preparing their accounts in accordance wilh tho Financial Reporting Stsndard applicab18 in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTNITIES ObJ•¢tives and aims The purpose of Brt)ok Early Years is to enhance the development and education of children primarily under Sta￿tOry school age and encourage parents lo understand and provide for thè needs of their children through ommunity groups. Signlfl¢ant activltlos To offer appropriate play. education and care facilities, famity learning and extended hours groups, together with the right of parents lo take responsibility for and to become invdved in the activities of such groups, ensuring that such groups offer opportunibes for all children byhatever their race, culture. religion, means or ab￿lty. To encourage the study of the needs of such chlldren and their familles and promoting public interest in and recognition of such needs in the I￿1 areas Govemance Brook Eady Years recogni$e8 the Importan￿ of having a framework of rules, relationships, systems. and processes within and by which aulhortty is exercisad and controlled in the organisats'on. Our Trustees view good govemance and managemenl as essential to our provision of quality education and care. The Trustees of the Board wll ensure there is a sound framèwork of policies and procedures that Complies with all legislative and regulatory requirements, and that enables the daity operatlon of the Serv￿ to be geared towards the a¢hievement of the service's vision arKI mission. Publlc ￿n•t￿t The trustses Gonfirm that they have referred to the guidance contslned in tho Charity Commission's general guldance on publi¢ benefit whon reviewing the charttls aims and objectives and In planning future a¢livilies. The trustees refer to public benefrt thr￿gh￿t this report. Page 1

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 ACHIEVEMENTS AND PERFORMANCE Charitable a¢tlvltles Throughout this financial year, April 2024 and March 2025 we have continued lo work hard to stay sustsinable. Over the last few years Brook Earfy Years has faced less children attending and not enough Govemm9nt fvndiro. this has become a finan¢ial burden on the settings. Desplle ffnanclal challenges we have aimed to keep our consurnable fee. snack fee and non-funded f99s at a reasonable cost. Ml the staff thal resigned this year, left edu¢alion 8ltogelher. As we had lower numbors of chikjren which meant we did not recruf( when staff left. Our number of Child protection ¢hildr8n has reduced, though these children have more complex needs. We have worked closely wlh social workers and outside agencies (still mosuy through phone calls, emaib and zts)ml and parents lo help the individual chiFdren's needs. We have continued lo use our Early Ygars Pupil Pr8mium funding to support par8nts with paying their fees and also supporling eafty language, Social and Emotional Development. For our September intake, we continued to work on a moTe fl8xiblo transition, having stsy and play sessions for parents and a gradual transition ￿llth shorter settling-Sn sessions, starting wlh a couple a week until the child settles. This has helped build stronger relationships wlh most parents and contributes lo their overall wall-being and facilitating with separation anxièty. A gradu81 Ir8nsition h8s enabled Brook Early Years lo SUCC8ssfully modify for new chlldren stsrting and has helped us wth Identif￿ng potential additlonal needs al a much eaty rate, putting 8UPPOrt In place from an earfy stage. During this last year w had 74 children, aged two to rising fives, with up to 40 attending each session. These children come from varied backgrounds,. Engllsh as 8 second language, dietsry requiiemenls. medical requirements. disabilities and boked 8fter children. Ong of our biggest challenges over the last few yeats has been the higher number of SEN chikjren needing one lo one support and the lack of qualified staff to recruit. Ovgr this year the SENDCO has worked hard to complete 4 successfvl EHCPS. Including these 4 children, we had 13 children needing one lo one support for Autism, down syndrome, DiGeorge syndrome, ￿SUal and hoaring imp8im)&nt. spèèch, social commLJnication, global delays. and physical disabilities. This was a slruggLg as the govemmenl still ¢)nly glve £8 per hour for one-to-one support Ilhis has not ch8ng9d since 20181. We have had 23 IEPS, ranging from support with function81 communication skllls lo so¢i81 communication and physical development. Th8s6 are rewewèd and updated every 6 weeks by SENDCO. We have W0￿0d with Portsrnouth Down Syndrome Asso¢iation, paediatrician. Portage, SALT, ocGupational therapy, famity hub. Educational psychokjgist. physio. Area SENDCO. audiology, health visitors and 3chool5. Watting Umes for referrals rnade lo SALT are still currently &7 months, this is the case for most outside agenc￿$. This has especially been d¢fficult and lime consuming for our SEND Coordinator to manage. There is still a buger demand on support al home for parents with SEN children, but this has become much more difficuli to obtain as Portage wait time is now at 9 months. so our SENDCO has also been preparing and advising home support lo those parents as well. Page 2

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 Brook has been involved with the Implementation of ECaT (Every Child a Talker) since 2009. Our Eady Language coordinator has continued to work closely with our a￿a Support speech thèrapist (mainly throLsgh phone calls this yearl with Speech and Languag8 therapy programmes for key chiklren along supporting children's language acquisition through speaking. listening and social skills. through a Narrative programme. She has Contlnued gmbedding an inillative cal￿d BLAST, boosting Language Auditory Skills. and Talking. BLAST supports all 4-year-olds starting school and works on the underpinning skills for language. communbcalion. and literacy- tum tsking. discrimination. listening, attenlion and social communication as well as devebping basic language skills both receplively and expressively. She has also embedded the Preling initiative supportirEg all 2-year-olds with dev8loping their languag8 and communication. This programme introduces basic a¢tivTLies to develop pre-linguistlc skills. focuslng on th? child's ayg contact. fvm taking. attention and listening. We inlrodu¢ed a new programme called WELLCOMM a couple of years ago. A language assessment tool which has been used to assess 811 childrèn and provide support to thosè who are working at delay. This is 8SS888ed every 8-12 weeks to monitor progress and adjust support accordingly. We have continued with our physical development and linked It to our PSE d8v6lopment by using Yoga to help with emotional wellbeing. Our Social Emotional Aspects coordinatr)r has worked on acuvities building on relationships, allowing children to grow socially, emob'onally, and inlellectualty. Every activity helps to devek)p the child's saK*sleem. sense of belonging, abilty to trust and lo carg for Ihemsdves and othèrs. All staff embed this into their daity routtrno, supportiro and encouraging personal and social skills especial￿ as som8 of our childrgn are starting school. This year ¢yJntinued our foujs for training wa5 for atl staff to have a SEND qualification. Our SENDCO has level 3. all other staff hav8 level 2 (except our apprentices and new staff.) This year we continued to have an inset training day,. we fell that worklng together on training was benefiual to stsff. Inset days enabl8 all staff to Gome together. share thoughts, best practice, and receive any important updates. This year's training we focused on Saf8guarding. We also trained on recognislng and supporb.ng children wth SEND. EAL and restraint. We also hokj monthly inhouse staff meetin9S to shore updates. knO￿edge and support for all $taff.7 W6 continue to outsource HR lo support staff with their mental heallh and wellbeing. HR comes in once month 10 5UPPOrt anyone that needs it and weekly s6ssions if staff need more intens& support. Once a year HR will work on a group team budding Session. We have worked on our He8￿hY Early Years Award. This program ts supporting healthy choic8s around nutrition and physi￿1 activities. We are waiting on our Gold award at the moment where we introduced an allotment that the children hav& grown vegetables and then ate these vegelables al snack. Head is chalr of an Aotlon leaming group (made up (rf 20% of Southampton oarty years Leadsl managerslheads and owners} we keep in touch and support each othef on day-to4Jay issues. plus we have regular meetings lo discuss individual i$sue5 and help understsnd the govemment and local guidance. Over the year Ihls group has nol onty supported each otherfs management administration but also Safeguarding. 8UStainability and wellbeing. Du8 to bwer numbgrs of chlldren. we k)oked at what we need to do as a business and adapt to all the changes ensuring our childcare business continues to be successful. One of our focuses this year was an advertising push. w6 pul a large poster up near our local Sainsbufys. We brought new larger signage for around the site, Showing parents where we are. We also invested in a n&w MO￿ proactive website. This website shares our story and values. creating a 'brand' awareness and hopefully increasè our intake of hildren. FINANCM REVIEW Flnanclal posltlon Al the end of March 2025 the setting had made a surplus of £48.434 12024 surplus of £38,805). Page 3

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 FINANCIAL REVIEW Prlncipal fundlng Bour¢es Southampton City Council offer funding for eligible IW￿Year-OldS 1570 hours per yearl thre& and four-yearwolds 1570 hours per yearl and some thre& and four-year-okls are 81igiblg to Children ènlitl8d to 1140 hours per year130-hour funding}. More informalion can b$ foun¢J In the Southampton rity website. For any attendan￿ that Is outside the funding income, the fees are paid direct lo the setting by the parent5. Investmènt pollcy and obJeclivg$ The Settings policy is rFsk averse, and we donl invest the reserves in anything other than a nomal bank ac¢ounl. Re$eni•s policy The setting hold £95,000 as a reserve minimum to cover shoukl all staff be made redurKlant. At th9 gnd of the financial ye8r the setting has in exGess of thi5 amount. As at the end of March 2025 the cash reserves held are £269K. STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng documen¢ The ¢harity is controlled by ris governing document 8nd is constituted as a Charitable Incorporated Organisat￿n ICIOI. The management of Brook Earfy Years 18 overseen by thg Trustees of th8 Board and they are accountablg for the performance of the pr8sch¢)ol. The Trustees of the Board have overall responsibilty for the 5UStainability and relevance of the service. The Trustees of the Board will direct ils activities towards achievtng the preschool's goa15 and ifflplemenling Ihe Buslnesslstrategic Plan and Quality Improvement plan by guiding and monf(oring the prèschoofs business and affairs in line wth the objects as set out in th8 preschoofs rulès and in line with ils phil￿OphY. Br¢x)k Earty Years independent model constllutlon adopted on January 2020. Recrultmenl and appolntment of ngw trn$t￿$ Apart from the first charity trustees, every trustee must bè appointed f¢X a temi of three years by a resclution passed al a propedy Convened meeting of the charity trustees. Through our IndUc￿On processes seek to ensure Ihg effective Snlegyation of new Trustees into the Organisalion for the benefit of both new Trustees and the Earty Years setting. The induction programme will consist of physical and or9anisalional orientation, health and safety infomiation, an explanation of the temis and conditions of your engagement and a clear 0￿￿lne of the role and its requirements. Before we can welcome you lo the Board. we are requirad to carry out suitability checks wth The Dlsclosure and Barring Sarvice {DBS) and OFSTED {EY2 forml to make sure you are fit for the p08ition. In add￿On, you ￿11 be asked lo.. read and sign lo say you understand our governance policy and constitution read and sign lo say you understand our Safeguarding policies inclLtding l<eeping Children Safe in Education. September 2018. read and sign to say you understand all other policies sign a confidentiality agreement (which applies during your time on the board and after) complete 8 ¢ours8 on Educ$￿ ￿he Role of Trustee's Delivering EYFS. Page 4

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Organisatlonal structure The Trustees of the Board have overall responsibility for the 8uslainability and relevance of the servico. The Trusl8os of Ihg Board will direct its activities towards achieving the pr8school's goals and implementing the Businesslstralegic Plan and Quality Improvement plan by guiding and monitoring the preschool's business and affairs in Ilne with the objects as sel out in the preschool's ru19s and in line wtth its philosophy. REFERENCE AND ADMINISTRATIVE DETAILS Regi5tgrgd Charlly numbor 1187234 Prlnclpal address Beechwood Junior School Juniper Road Southampton Hampshire S0184EG Truste9$ Lucy Field Patricia McGr8gor David Furby Jennifer Druce Chairperson Head Teacher Trustee Trustee Indepondent Examlngr S Mackie, FCA Morris Crocker Chartered Accountants Station House North Street Havanl Hampshire P09 1QL* Approved by order of the board of trustees on ............................................. and signed on ris bghaw by.. Ms L Field - Trustee Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BROOK EARLY YEARS Indgpgnd•nt examinerfs report to the trustees of Brook Early Years I report lo the charity trustees on my examination of the accounts of Brook Earfy Years (the Trust) for the year ended 31 March 2025. Rè$ponslbllltles and basls of report As the charity trusltres of the Trust you are ￿sponSible for the preparation of the accounts in a¢¢ordance the requirements of the Charities Acl 2011 (Yhe Acl'}. I report In respect of my examination of the Trusvs o¢counts carried out under Section 145 of the Act and in carrying out my examination I hav8 followed all appllcable Directions gTven by the Charity Commission under Section 14515}Ibl of the Act. Independent oxamlne¢s st*oment Since your charitls gross income exceeded £250.000 your examlner must b8 a m8mb6r of a listed bi)dy. I can confirm that l am qualrfied lo undertake the examination because l am a member of the Institute of Chartered Accountants in England and Waks, which is one of the listed bodies. I have completed my ex8minalion. I confimi Ihal no material matters have c(￿e to my attention In connertio wlh the examination givlng me caus8 to beli8v8 that in any material respect.. accounting r￿ordS We￿ not kept in respect of the Trust as required by Section 130 of the Act.. or the accounts do not ac¢ord with th058 records,. or the accounts do not comply with the applicablè requirements concerning the fomi and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thal the accounts give a true and f8ir 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 crmnection the examination lo which attention should be drawn in this report In order to enab￿ a proper understanding of lh8 a￿OUnts to be reached. S Mackie, FCA Morris Crocker Chartered Ac¢ountanls Ststion House North Slre8t Havant HampshSre P09 1QU Dats.. 1610912025 P8ge 6

BROOK EARLY YEARS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Totsl funds 2024 Total funds Unrestricted Reslrict6d fund fund Note5 INCOME AND ENDOWMENTS FROM Charltable activlties Development and education 373,500 632 374,132 345,347 Investment inwme 1,770 1.770 753 Total 375,270 632 375,902 346,100 ExPEN0￿URE ON Charltsble a¢tlvltles Development and gducation 326,836 632 327,468 307.295 NET INCOME 48,434 48,434 38,805 RECONCILIATION OF FUNDS Totsl funds brought forward 214,603 214,603 175,798 TOTAL FUNDS CARRIED FORWARD 263.037 263.037 214.603 The notes form part of these financial 8tatgments Page 7

BROOK EARLY YEARS BALANCE SHEET 31 MARCH 2025 2025 2024 Notes FIXED ASSErs Tangible assets 377 256 CURRENT ASSETS Cash al bank and in hand 268,925 227,542 CREDITORS Amounts fairing due within one year 10 (6,2651 113,1951 NET CLIRRENT ASSETS 262,660 214,347 TOTAL ASSETS LESS CURRENT LIABILITIES 263,037 214,603 NET ASSETS 263,037 214.603 FUNDS Unreslrthd funds 12 263,037 214,603 TOTAL FUNDS 263.037 214,603 The financial ststemenls were approved by the Board of Trustges and authorised for issue on and were signed on ils behalf by. L Field - Trustee The notes fom part of these ftnanual ststem8nls Page 8

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Basis of preparlng thè financial statements The financial ststemenls ol the charity, which is a public banefrt 8ntity under FRS 102,. have bggn prepared in accordancg with the Charvcies SORP IFRS 1021 'ACco￿￿tIng and Rekw)rting by Chari118S.' Statement of Recommended Practic8 applicable lo charities prepaiing their accounts in accordance with the Financial Reporting Standard applicable in th8 UK and Republi¢ of Ireland IFRS 102) (effective 1 January 20191,, Finan¢ial Reporting Standard 102 The Financial Roporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The ffinanci81 slalemenls have been prepared under the hlstorical cost convention. The Trustees wnsider that there are no material uncertainties about tho Charitys ablllty lo continue as a going concèrn. Incom¢ Al income is rocognised in the Statement of Financial Activilies once the charity has entitlement lo the funds. it 1$ probable that the Sncome wll be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as swn as there is a legal or constructive obligation committlng the chartty to that expenditure, il is probable that a transfer of economic benefits will be required in setuement and the amount of the obligation Can be moasured reliably. Expendrf(ure is accounted for on an accruals basis and has been classified under hoadings that aggregate all cost laled to the category. Where wsls cannot be direcuy attributed to particular headings they have been alkjcated to a¢￿￿tieS on a basis consistent wilh the use of resour￿s. Tanglble flxed assets Depreciation is provided at the following annual rates In order to write off each asset over its esllmaled useful life. Fixtu￿$ and fittings Compulgr equiprnent 33.33•A on C¢)St 33.331hl on cost Indivjdual fixed assets costing £2CKJ or more are capitalisgd at cost Taxatlon The charity is exempt from tsx on its charitable aclivrties. Fund a¢¢ounting Unrastricted funds can be used in aGcordan¢e wth tha charitable 0￿.eCtIves al the discrètion of the Iruslees. ReStr￿ted funds can only be used for particular restricted purposes Mthin the objects of the charity. R8strictions aris8 when specified by the donor or when funds are raised for pa￿'cular restricted PUr￿e8. Further explanation of the nature and purpose of each fund is included in the notss to Ihg financial slatemgnts. Financlal instruments The charity only enters into ba$1¢ financial instfumen15 transactions that result in the recognition of financial assets and liabilities like trade and other a¢¢ounls receivabl$ and payable and investments in stocks and shares. The mtsasurement basis used for thèse instrum8nts is detailed bglow. Dobtors and cash at bank Trade and other debtors are recognised al the setuement amount dug after any trade discount offered. Prepayments are valued al the amount prepaid nel of any tradg discounts dug. Cash al bank and in hand included oash held on deposit or in a current account. Cr•ditors and provlsions Pag¢ 9 continued...

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES - contlnued Flnancial instruments Creditors and provislons are recognlsed vthere the charity has a present obligation resuming from a past event Ihat wll probably result in tho transfer of funds lo a third paty and the amount due to settle the obligatlon can be measured or estimated reliabty. Creditors and provisions are nomially recogni5ed at their settlement amount after allowlng for any trade discounts due. INVESTMENT INCOME 2025 2024 08POSIt account interest 1,770 753 All inveslm8nt incorne is derived from assets held in the United Kingdom. INCOkfjE FROM CHARITABLE ACTNrriES 2025 2024 Actmty Development and education Development and education Development and education Fees Fundlng Milk grarts 48,820 324.680 632 46,967 297.734 646 374,132 345.347 Grants received. incljded In the above. ar8 as follows.. 2025 2024 Milk grant 632 646 CHAR ￿ABLE ACTivrrEs COSTS Support costs (see note 5) Direct Costs Totsls Development and education 322,073 5,395 327.468 SUPPORT COSTS Govemance costs Managemanl Finance Totsls Development and education 441 165 4.789 5,395 Page 10 continued...

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 SIIPPORT COSTS- ¢ontlnu•d Support Costs. included in the above, are as follows= Managom•nt 2025 Development and education 2024 Total 8divities DeP￿lation of langible and heritage assets 441 1,087 Flnan¢• 2025 Development and education 2024 Total actiwtl8S Bank charges 165 195 Govemance costs 2025 Development and education 2024 Total actlvities Professional fees Independent Examiners Fee 3,157 1.632 12,537 1,565 4,789 14,102 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trust••s' •xpens•s During thg year no tTUStees {2024: none) were reimbursed out of pocket expenses {2024: £0) for expenses and travel. STAFF COSTS The 8verage monthty number of employees during the y6ar was as follows: 2025 12 Charrtable 2024 12 One employee {2024'. onel received 9moluments in exc88s of £60,000. Key management pefsonnel consist of the management team of which total remuneration for the year was £119,840 {2024.' £138.8231. Page 11 eontinued...

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTNrriES Unrestricted Restricted fund ftjnd Total funds INCOME AND ENDOMIENTS FROM Charltsblg activities Development and edueatknn 344,701 646 345,347 Investment income 753 753 Total 345,454 646 346,100 EXPENDITURE ON Charitable activities Devebpmenl and edueauon 306,649 646 307.29S INCOME 38,805 38,805 RECONCILIATION OF FUNDS Total funds brought fo￿ard 175,798 175,798 TOTAL FUNDS CARRIED FORWARD 214,603 214,603 TANGIBLE FIXED ASSETS Fixtures and frthngs Computer equipment Totals COST At 1 April 2024 Additions 34.768 26,033 562 60.801 562 At 31 March 2025 34.768 26.595 61.363 DEPRECIATION Al 1 April 2024 Charge for year 34,768 25.777 441 60,545 441 At 31 March 2025 34,768 26,218 60,986 NET BOOK VALUE Al 31 Mar¢h 2025 377 377 At 31 March 2024 256 256 Page 12 continued...

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 10. cRED￿oR8. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Taxalh)n and social security Other ¢redilors 3.317 4,113 9.082 6,265 13,195 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Total fvnds 2024 Total funds Unr8strfcled Restrictod fund fund Fixed assets Current assets Current liabiliti88 377 268.925 16,265) 377 268.925 16,2651 256 227,542 113.195) 263.037 263.037 214,603 12. MOVEMENT IN FUNDS Not movement in funds Al 31.3.25 At 1.4.24 Unre$trlcted funds General fund 214,603 48,434 263.037 TOTAL FUNDS 214,603 48.434 263,037 Net movement in funds. included in the above are as follows: Inwming resources Resources expended Movement in funds Unrostrl¢t•d funds General fund 375,270 (326.8361 48,434 Rastrlctsd funds Milk oranl 632 16321 TOTAL FUNDS 375,902 (327.468) 48,434 Pa90 13 onlinued...

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 MARCH 2025 12. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movemènt in funds At 31.3.24 At 1.4.23 Unrnstricted fund$ Gener81 fund 175,798 38.805 214.603 TOTAL FUNDS 175,798 38.805 214,603 Comparativ8 net movement in funds, included in Ihe above are as follows: Incomlng resources Resources expended Movement in funds Unrestrlcted funds General fund 345.454 {306.649) 38,805 Restrlct•d funds Milk grant (646) TOTAL FUNDS 346,100 (307,2951 38,805 13. RELATED PARTY DISCLOSURES There were no reSated paty transactions for Ihe year ended 31 March 2025. Page 14

YtyJtR•fr. SFMISMICHW18R013 21 October 2022 Morris Crocker Station House North Street Havanl Hampshire P09 1QU Dear Sirs Brook Earl Years During the course of your independent examination of the financial stslements of the ¢harily for the year ended 31 March 2022 the followirvJ Tepresentalions were made to you by management and trustees. 1 We have fulfilled ¢)ur responsibilities as trustees under the Charrties Act 2011 for preparing ffinancial ststemenls, in ac¢ordan¢e with the applieable fin8neial ￿p0￿.n9 framework, that give a true and fair view and for making accurate representations to you as ouf independent examiners. 2 We confirm that all accounting records have been made available to you for the purpose of your independent examination. in a¢¢ordan¢e wth your term$ of engagement, and that all the transactions undertaken by the eharty have been property reflected and recorded in the accounting re￿rds. All other r￿OrdS and related inforniation, including minutes of all management, trustees, and members, meetings, have been made available to you. We have glven you unreslrKled ac¢es$ to persons wilhin the Charity in order to obtain evidence and have provided any additional information that you have requested for the purpose$ of your independent examination. 3 We confirm thatsignfficant assumptions used by us in making accounting estimates. inclu¢Jing those measured at fair value, are reasonable. 4 We confimi that all known actual or possible lit￿all0ft and claims ￿t)se effects shoukl be considered when preparing the financial statements have been disclosed to the independent examiner and accounted for and dis¢losed in ac¢ordan¢¢ with the applicable financial reporting framework. 5 We confirm that there had beèn no events since the balance sheet dale which require disclosure or which wouhj materially affect the amounts in the financial ststemenls, other than those already disclosed or included in the financial 5ts1ements. 6 We confimi that we are aware that a related party of the charity is a person or organisatson which either (directly or indiredyl controls, has joint control of. or significantly influences the charty or vice versa and as a result wll include.. trustees, other key management. ¢lo$e family and other business interests of the previous. 7 We confirm that all related party relalionshlps and transactlons have been accounted for and disclosed in ac¢ordan¢e wth the applicable financial reporting framework. 8 We confirm that the charity has had, at no lime during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by Ihe charty) for trustees. nor lo provide guarantees of any kind on behaw of the trustees. 9 We confirm that Ihe charity has not Contra￿e￿ for any Gapilal expenditure other than as disclosed in the financial st*emgnts. 10 We confim that we are not aware of any possible or actual Instance of non-compliance with those laws and regulalionswhich provide a legal framework within wh￿h the charity conducls its activities and which are central lo the chanty's ability to conduct its aclivities, except as explained to you and as disclosed in the financial statements. 11 We a¢knO￿edge our responsibility for the design and implementation of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our own risk assessment that the financial statements may be misstated as a resutt of fraud.

Morr1$ Cr￿ker Havant 1BR013 12 We conffrm that there have been no actual or suspected Instances of fraud involving trustees, management or employees who have a signfficant role In Internal control or that could have a material effect on the financial 5tstements. Vve also c¢)nfim) that we are not aware of any allegation$ of fraud by fomier trustees, employees, regulators or others. 13 We confim) that, having considered our expeclations and intentions for the next twelve months and the availability of unrestricted reserves, the charity is a going concern. 14 We confimi that in our opinion the effects of unadjusted misstatements are immaterial, both individually and in aggreg8te, to the financial statements as a whole. There were no unadjusted misststements. 1 S We confim that all grants, donations and other income, including those subject lo Special t8ms or conditions or re¢eived for restricted purposes, have been notified lo you. There have been no breaches of terms or condition5 during the pertod regarding the application of such income. 16 We confimi that we are not aware of any matters of matertal significance that should be reported to the Charity Commission. 17 We a¢knO￿edge our legal responsibilities regarding disdosure of information lo you as independent examiners and confirm that.. so far as each trustee is aware. there is no relevant irrfomation of which you as independent examiners are unaware., and each trustee has tsken all the steps that they ought lo have taken as a Injstee to make themselves aware of any relevant infomiation and to establish that you are aware of that Information. We confimi that the above representations are made on the basis of enquiries of management and staff th ￿levant knowledge and experience land, where appropriate of supporting documentstionl sufficient to satisfy us that we can property make each of the above representation$ lo you and that to the best of our knowkdge and belief they accurately reftect the reP￿sentationS made to you by the trustees during the course of your independent examinab"on. Yours falthfulty Brook Early Years Signed on behalf of the board of trustees Trustee . (*11112022

REGISTERED CHARITY NUMBER: 1187234 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 FOR BROOK EARLY YEARS

BROOK EARLY YEARS CONTENTS OF THE FINAMCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Page Rèport ol the Tru#￿$ Independent Examinerfs Report Statement of Financial Activilies Bllance Sheet Nots$ to the Flnancial Stat•mgnts 9 10 14

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 Th$ trustees presenl iheir report wlh financial statements of lh8 charity the year onded 31 March 2022. The trnstees have adopted the provI￿onS of Accounting and Reporfing by Charilitis.. Statgm8nt of Recommended Practi￿ applicable to thaithos preparin9 their 8ccount5 in accordan¢e with Ihe Finanaal Reporting Standard applicable in the UK and Republic of lrtland IFRS 102) leffective 1 January 2019). OBJECTIVES ANO ACTIVITIES ObJe¢tlve$ and alms The purpose of Brook Earty Years 1$ lo enhance iho development and e(lucalion tsl d)ildr&n primaT￿Y under stalutory school age and encourage parents to understand and provide for the needs of thelr ¢hiklren through community groups. Slgnifieant actlvltles To offer appropriate play, education and ¢ar8 fadlluos, famlly leaming and extended hours grgUP$, togèther with the right ol parents to lake responsibility for and lo become involved in the a¢lJ"vth"ès of such gfOUPS, ensuring that such groups offer opportunities Iiy all childron whatever their race, culture, rel(glon, moans ty abllity. To encourage the study of the noe(ls of such children and their families afid pfomollng publ￿ interest in and recognitM)n of such needs in the local are85 Publ1¢ b•nefit Brook Earfy Years r¢¢ognisos th¢ Smportanco of having a framework of rules. rélalionships. systems, and processes within and by which aulhorty is exercised and controlled in the organisation. Our Trustees wew good 9ov¢mance and management as e8senlial to our provision of quality education and care. The Tmst8ès of Ihe Board VAII ensure there is a sound framowork of pdlclès and procedures that complies th all leglslative and regulatory requiremenls, and that ￿na￿e5 the daily operat￿n of the service to be geare<l towards the achievemet of Ihe service's vision and mtss1￿. Public bèn•fit The twsts8s (x)nfirm that they have referred to the guNJance contalned in Ihg Charity Commission's general guidance on public bonefil when Teviewing the charity's aims and Object￿85 #nd in plannlng future actNibes. The trustees refer to public benefit throughout this report. Pag8 1

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDEO 31 MARCH 2022 ACHIEVEMENT AND PERFORMANCE Charitable activlllgs Be￿en April 2021 and March 2022 wg have slim been in lockdown duo to Corona Virus. Throughoul the Pandemic Brook Earty Yèars has stayed opan, offering extra sesshThs to key¥wrker and vulnerable children. It has been very drfficult to prtividé dear updates regarding the pandemic and since Soplember the govemment has not supported us financial￿ as thgy did the ye8r before. Throughout the Pandemic Brook Earfy Years dSd not have lo dose, this was mainly because of our rigorous risk assessments, cleaning procedures and follow.ng Public Heatth gL¢idolin8s that staff. parents and childT8n accepted and abided by. We adopted wlhin our Health and safety policy a Pandemic policy that Induded our procedur9s. In March 2022 w& have started to ease our rèstricl'c>ns18biding by gov8rnment guidelin&sl. We have ￿vieWed how we CLimmunicale lo parents 8nd the wder community. We email, WhatsApp, text, call and zoom dependant on th¢ circumsl8nc¢s. As ¢h8ir of an Action le8ming group Imade up of 20Y. of Solthampton &arfy years Leadsl managerslheads and owners) l initiated a WhatsApp 9roup so wè coukl keep in touch and support each olherfs well-being. we also had regular Zoorn rneetings to discuss indlwdual issues and hèlp undgrstsnd the 9ovemmenl and local guidancg. Over the year thls group has not only supported ea¢h otherfs managemènt adminislralion bul also mental health and wellbeing. I have wotl<ed wilh our outsourced HR to support staff with their mental heallh and wellbeing. This was godsend as staff to support them in Ihi8 worrying tirne around work and home life. The HR comes In once a month to support anyone that needs 15 and also has a onè lo one with all staff once a year. Staff also were aNe lo gain personal developrnent IralnirvJ, thls involved computer based, Zoom or just recenuy face to face training. We ￿ntinue to concentrate on safeguarding, wellbeing and mental heatth for both children and the stsff. We kept communication open wrth parents. we eontinuè to put actwitsès on Facebook and tapestry and we have reintroduced our parènt play and stay and so far. this has gone well. INe also have just introduced pamnt lace to face meetings lo talk about the children lin the pandemic these were through phone w xoom}. We have reintroduced new parent visils to physically show parents around OUT setting. Iln the pandemic these were through video or zoom) to encourage and welcome new familles into our setting. Our Seplember inlake rooked a litll8 different we Vmleocalls lo pa￿ntS and we also reintroduced Ihe hom• visit as govemment regulations allowed. Parents have b80n so supportive in our and•avours to keap everyone safe, wearing masks al all times in the setting luntS1 recently), staying outslde and worklng wtth us outside lo setue any children, keeping us updated when children are unwell and keeping them at home If they have a temperatu￿ la pu￿1¢ hea￿h ￿queStI. Our AGM was different back lo lace to face in the hall. this was a grèat SUCC8ss and we seemed lo have very loyal parents vAth vSews to support the setting. DurTng this last year we had 86 children. aged Iwo to risirvJ ffives. wth up to SO xttènding •8th s•ssion. These children come from varied backgrounds.. Englb5h 85 a second langu8gè, d￿trtary rèquir6mènts, mèdlcal requirements, disabilitses and looked after children. We have developed Ind￿Idual Educational Plans and maintained on8 to onè support mosljy fijnded by the govemmenl. We also supported the weKare of Children anij parents wlh thild protection plan. This year we havè worf(od wrfth 2 children that have one to one fvnding to support a physieal and global l&arning drfficulti&s. Wa have strongly worked with the NHS to support ¢ne of thè ehitdTen wth phys￿31 needs, and worked with the area teacher and SALT to Support both. We have worked hard lo gain EHCPS for both, to support them throughout their ￿hoolIng. We have continued lo use our Earfy Years Pupil Premium funding to support wth Narralivo. BLAST and SEAD initiatNes, supporting earty language, Social and Emobonal Development. Our Earfy Languago coordinator has achieved her level 3 SEND. She is mo3ly 5upernumer8ry wrfhin our setting 10 her to support all children wrth communication and language. Our other Deputy has 8150 athieved his level 3 SENO thi5 year. Page 2

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 This year our Child protection children seem lo be of a higher number ihan nomal. We havg worked dose with social workerslmostly still through phone calls and zoom} and parents to help the individual ehlldren's neèds. Brook has been involved vrith the Implèmèntatk)n of ECaT (Every Child a Talker) SIr￿e 2009. Our Eady Language coordinator has continued lo work elosèly wth our area Support speech therapist lrnainly through phone calls this yearl with Speech and Language ther8py programm85 for kèy children along with SUPFX)rting ¢hildren's lan9uage acquisition through speaking, 115t8ning and social skills, thtQU9h a NarraÈive prograrnme. She has continued gmb8dding an iniliative called BLAST, boosting Language Auditory Sknll$ and Talking. BLAST supports all 4-year-okls starting school and wort(s on the underpinning skills for languag$. communKatiori and literacy - turn tsking. discriminat￿n. listèning, attention and social communication as wo11 as developing basic laThJuage ski115 both receplively and expressively. She has also trmbedded a new initiative called Preling. Preling supports all 2-year-olds wlh developing Ihebr language and communication. This programme introduces basK activities to develop prg-linguislic skills, focusing on the child's eye Contact, tum takn'ng, attention and listeniThJ. Our Social Emotional Aspecis coordinator (also Enhar￿ment coordinaiorl has achieved a Child Psychology ¢ours8 this year. to develop her knowledge. She has devek>ped our PSE support for children with Programme called sunshine cirdes, The Programrre is de51gned lo buikl rglationships, alltswing chiklien to grow 50cially, emolionalty, and often intellectually. Every activity helps to develop the child's self-*ste•m, Sensè of bèlonging, ability to trust and to care for themsefves and others. All staff embed this into their daily routine. Alongside this we a180 have Ytsja setssK)ns lo htslp with &rnob"onal wellbeing. This year we have seen the children need more support in their personal and wellbeing. The cwrdinator has worked hard on activthes to support this and encourage personal and 80aal sknms especially as some of our thfldren are 51arting school. Our Healthy Early Years Award Coordinator {HEYAI has achieved a Lev612 Understanding Nutrition and Heatth couts• this ￿ar. Wè hav• achieved a silver award in heathy eatsng and Physical acliwty. This program is suppOr￿n9 healthy choices around nutrition and physical acdvlties. We are working on our bronze oral health award now. We are working on our hgallhy MOU￿ award at thg ￿m￿nt. Over the last year we continue lo d&velop the outside space, we already have 3 zoned areas, 1 area for gross motorlcars. 1 area for sensorylpalntin￿Math1ro￿pIaY and our wooded area where we have a few new resources and developed a fairy area. We also have devek+ped our inside roleplay into a larger area. Looking forward we want lo locus on thildren's wellb8ing. exarnining and emb8dding thè EYFS and deveioplng plans to rellect this. We SUII need to be a little cautlous due to Ihe pandemlc, but wlth posidvely we can ombed a n•w nomial at Brook Earfy Y•ars. Fundraising a￿vItIeS Compar8d to previous yoars boforo COVID the setting was not at fvll ¢apaaty from September and the govemment stopped financially supporting earty years therefore the income was down on prewous year5. The $ettlng did make a profft. Tha satting doesn't ha￿ a fundraisiftg requiramant. Investment Pert￿ManCe Th6 s8tting has opened up a saparate bank account with CAF (Charilles Foundationjn order lo spread its re5erve5 outside Bardays Bank. FINANCIAL REVIEW Finan¢ial position At Ihe end of March 2022 the Setting ha¢J rnadg d&fiul of £26.284 ￿mpar9d to a $urplu$ of £27.226 in 2021. Pag& 3

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR ThE YEAR ENDED 31 MARCH 2022 FINANCIAL REVIEW Principal fundlng sourc•s SoLrthampton City Council offèr funding for 81igible ￿￿￿year-OldS{STO hours por year} Three- and lour-year-olds1570 hours pgr yearl And sorne three- and lour-yeaT-okJs are eligible to Chrfdren $nb"tkd to 1140 hours por year130thour ftjndingl More infomialion can be found in Ihe Southampton ctty websitè. For any attendan￿ that is outside the funding in¢ome. the fees are paid dir8Ct to the settiro by the parents. Invesliiiont pollcy and obl•ctlv•s Thtr S¥ttings poli¢y Is risk averso and we donl invest the reserve5 in anything other than a normal bank acctsunL Reserves ptsllcy Thè setting hold £95,000 as 8 reserve mlnimum to cover should all staff be m8dtr redund8nL At thè and of thg financial yoar Ih$ sèthng hag in excess of double this amounL As at tho end of March 2022 the cash reserves held are £201,616. The setling has rnol had rnany risks over its exlstence and has weathered ihe COVID ri8k ov8r thg pa81 ygar. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is conlrolW by its goveming (k)¢um?nt, g dggd of trust and Gonstitutes an unincorporated charity. The management of BTr￿k Earfy Years is overseen by the Truststrs of the Board and they are accountat4e for the perfom7ance of the preschod. Thè TTuslg0s of the Board have overall r8sponsibli ity for the sustainability and rnl•vanca of the service. The Trustees of the Board will dirèct its aCtiV￿e$ towards achieving the prs¢hotsfs goals and implementing the Busingsslstrategic Pl8n 8nd Quality Improvement plan by guiding and monitoring Ihe pregchoofs business and affairs in line with thg objècts as set out in the prescho￿.8 rukn and in line with its philosophy. Type of goveming do¢uNnt'.Brook Earfy YeaTS independènt modgl con8titullon adopted on January 2020. Charity eonstitution Charity Incorporated Gompany ICIOI Recruitment and appointm•nt of new tru$tee• Apart from the first charity trustees. every tru51ee must b8 appolnt8d for a term of thrts yeaTr by a r&solution passed at a properly convened meeting of thè charity trustees. Through our induclon proeesses we seek lo ensurg the effective integration of n•w Trustees into the Organisation for the ￿n*fit ol both new Trustees tt)è Earfy Years setting. The Inductk)n programme wll consist ol physical and organisalional orienlatK)n, heallh and safety informats'on. an explanathjn of the terns and condrtions of your engagement and a clear ouuine of the rolè and its requirernents. B•fore we can welcome you to the Board, we are required to cary out suitability checks wth The Th'sclosure and Barring SgTvKe IDBSI and OFSTED (EY2 f￿rnI to mak• sure y4)u are rrt for thè position. In add￿on, you ￿11 be asked to.. read and sign to say you undevsland our governance policy and constitution ad and sign to say you understand our Safeguarding policies including"Kèèping Children Safe in Education, Saplember 2018. Tead and sign to say you understand 811 other poliaes sign a confid•ntlality agreement Iwhlch applies during your time on Ihe board and after) comkSete a course on Eduorg Yhe Rde ofTTUStge's Delivering EYFS. Page 4

BROOK EARLY YEARS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure The Trustees of the 8oard have overall responsibility for the swtainability and relevance of thg service. The Tnjstees of thé Board will direct its activitses towards achiaving thè preschool's goals and implernenling the BusinesslStrate9ic Plan and Qualty Improvement plan by guiding and monitoring the preschoc4'8 business and affairs in line wilh the objects as set out in th¢ proschooi's rules and in line wilh its philosophy. REFERENCE AND ADMINISTRATIVE DETAILS Reglster•d Charity numbgr 1187234 Prlncipal addr85 Beechwood Junior School Junlper Road Southampton Hampshire S0184EG Trustees Samanlha Meeth P8tricia McGregor Lucy Field Kayleigh S8nd811 Charfte O'connor Chairperson Head Teacher Appc4nted on 11th March 2022 Independent Examln•r S Mackne, FCA ICAEW Morris Crocker Chartered Accountant8 Station Hou8e North Street Havant Hampshirg P09 1QU Approved by s)rder of the board of trustees on............................................. and signed on ils behalf by.. S Meoch - Trustee Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BROOK EARLY YEARS Ind•p8ndent examln•rf$ r•port to the trv$tè8s of Brook Early Yoars I r8POrt lo Ihg ¢harity trust885 on my examination of the a¢counts of Brook Early Years {the Trust) for Ihe year ended 31 March 2022. R•sponslbllltles and ba$ls of r•port As th8 charity trustees of he Trust you are responsible for the prep8r8tK)n of the accounts In accordance with the requtrements ol the Charilips Aet 20111.lhe Acri. I report in respect of my examination of the Trusfs accounts carri8d out under wlion 145 01 the Act and in carrying out my examination I havg foifowed all applicable Directions given by the Ch8rity Commission under seelion 14515llbl of the Ad. Indepgndènt •xamlnerfs $tatèment Since your gross incorne Èxceed8d £250,01)O your examiner must be a memb8r of a listed body. I can (Kmfimi that l am qualified lo undertake the examinion because l am a registered member of ICAEW which is one of tho listed bodies. I have cOmpl￿￿d my examin8t¥)n. I confimi that no material matters have come to my attenlion In o)nnectN)n wlth the examination giving me CAuse to believts that In any material respect= accounting records not kèpt in respect ofthe Trust a8 required by section 130 of Ihe knl," or the a¢Tr)unts do not accord ￿th those rgcords., or the accounts do not CoM￿Y with the applicable requlreffents concemlng the fomi and content of accounis set out in the Charities IAecounts and Reports) Regvl81itsns 2008 other than any requirement that the a￿Unts give a twg and fair view wh￿h is not a matter con51dered as part of an independent examination. I hav& no Cor￿emS and have come across no other matters in ¢onnection the examination to which atten"on should be drawn in this report In order to gnabkg a proper underStar￿Ing of the ac¢ounts to be r8ached. S Mackiè, FCA ICAEW Morris Crocktrr Chartered ArLountants Siation House North Slrgel Havanl H8mpshiTe P09 1QU Dale.. Page 6

BROOK EARLY YEARS STATeMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 2022 Total funds 2021 Totsl nds un￿￿tr￿ted fund Restrfcted fund Note5 INCOME AND ENDOWMENTS FROM CharIlab￿ actlvltl•$ D•vèlopmenl and education 259,581 11.0021 258,579 273,292 Investment income 36 Total 259,588 11.0021 258,586 273,328 EXPENDITURE ON Charftabl• actlvltl•$ Development and edU￿tIon 284,383 284,383 246.102 NET INCOMEI(EXPENDITUREI 124.7951 11,0021 125.7971 27,226 Transfers b•twegn fund$ 13 11,0021 1.002 Net movement in fund$ 125.7971 125.7971 27.226 RECONCIUATION OF FUMDS Total fund$ brought fonvard 227.413 227,413 200.187 TOTAL FUNDS CARRIED FORWARD 201.616 201,616 227.413 Tho notes form part of these financlal statements Pag¢ 7

BROOK EARLY YEARS BALANCE SHE 31 MARCH 2022 2022 2021 Note8 FIXED ASSETS Tangible assets 1.931 2,967 CURRENT ASSETS Debtors Cash al bank and in hand 10 74 201,013 202 231,330 201,087 231.532 CREDITORS Amounts falling due wilhin on& year 11,4021 17,0861 NET CURRENT ASSETS 199,685 224.446 TOTAL ASSETS LESS CURRENT LIABILITIES 201,616 227,413 NET ASSETS 201,616 227,413 FUNDS Unr85tricled fvnds 13 201.616 227.413 TOTAL FUNDS 201,616 227,413 The financial statements weTe approved by the Board of Twsle&s and 8uthorised for issue on . and w8re $igned on ts bèhaw by.. S Meech - Twstee Thg notes form part of Ihgse financial stalem9nts Page 8

BR¢X)K EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES Basis of proparing tho financial statèments Tho financial statements of thè Charity, vthich is a public benèfit entty under FRS 102. have bean prepared in accordan￿ vitth the Charities SORP IFRS t021 'Accounting and Reporting by Charilie5.' Statsmenl of Recommended Practice applicable lo charibes preparing their accounts in accordance with the Financial Reporbng Standard appIl￿ble in the UK and Republic of Ireland IFRS 1021 leffecthve 1 January 20191,, Financial Reporting Standard 102 'The Finan¢ial Reporting Standard applicab18 In the UK and Republic of Ireland. and the Ch8ribe5 Act 2011. The finanaal statèments have beon prepared under the historical cost convention. The TnJste8s consider that there are no matèrial uncertalnll&s about the ChariWs abilty to ￿ntinue as a going cx)ncèm. Thè charity converted from an unfft¢orporated tharity Icharty number." 10318761 to a Charitable Incorporated organisatic￿ (charity number.. 11872341 from 1 April 2020. Ahhtsugh Brook Earty Years has changed its legal lom. ts purposes and benefiuaries remains unchanged. All operations, assets and liabilits'es were transferred ovèr to Ihe CIO from that date. Mgrger accountin9 has been applied in a¢wrdance with the FRS 102 SORP. Ineomg All income is recognisad in the Statement of Financ￿1 Activities once the charity h88 entiuemonl lo the funds, it Is probable that ihe In￿n* will be received and the amunl can be measured relkgbly. Expendltur• Liabilities arè recognisad as expen¢Jfture as soon as there is a legal or conslnjclivg IA)ligation ¢omrnitting thè charity to that expenditLtro, r( is probable that a transfer of economic bengfils will be uired in sèttlement and the amount of the obligatHM can ba measurod reliabty. Expellditure is accounted for on an accruals basis and has been clas￿)￿ed undér headings that aggregats all cost lalgd to the catswry. Whore cJ)sts cannot be dicarlly attn'buted lo particular headings thoy have bsen allocated to activiti&s on 4 ba$1$ ¢onsist8nt wth the use of resourGe3. Tanglblo flxéd a68ets Depreciallon is provlded al Ihe fdlowing annual rates in (Yder lo writa off each a$set over its esbmated useful Iwe. Fixtures and littin9S Computer equipmènt 33.33Oh on cost 33.33% on cost IndivwJu81 fixed assots costing £200 or morg are cap61alised at ¢08L Taxation Tho charity is gxempt from tax on its Gharitabla acivitlos. Fund accountlng Unrestricted fund$ can be used in aecordance wth the charitable objectNes al the discretion of th¢ trustees. Rfrstricted funds can onty be used for particular restricled purposes within tho oty'ects of the charity. Reslricts'ons arise when spacified by the donor or when funds are raised for particular restricted purposes. Furthér explanation of the nature and purpos• of each fund is included in the notes to th• finanaal statemènl5. Flnanclal Instrumgnts The charity only enter5 into ba$1¢ financial inslrumenl$ transactions Ihal re5uII in the re￿gnitIOn of Inancial assets and liakn'lities like trad8 and olhgr ac(LTrunts receivable and payable and invgslments stocks and shargs. The mèasurement basi5 used for th8sè instrumonls is detailed below. Page 9 continued...

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMEPn- ¢ontlnued FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES- ¢onllnu•d Financial instruments Debtors and cash at bank Trade and other debtors are recognlsed at the settlement 3wnount due aft$T any trade discount tyffered. Prepayments are valued at the amount prepaid nat of any trade discounts due. Cash al bank and In hand in¢luded cash hgld on deposil or in a cuwrent accounl. Creditor$ and provlslon$ Creditots and provisions are rgcognised where the charity has a pr￿OnI obligation resulting from 8 past event that will probably resurt in the Iransfer of fvnds to a third paty and the amount due to setue the obligation can be measured or estimatèd reliabty. c￿dItOrs and provisions are nomally recognised at thgir settlement amount after allowing for any trade discounts duè. INVESTMENT INCOME 2022 2021 Deposit account Intoresl All invostment bncome is dèrived from assets hgld In the Unit8d ￿.￿gdom. INCOME FROM CHARrrABLE ACTIVITIES 2022 2021 Activity Development and education Development and education Development and eduGat F889 Funding Milk grants 36,108 223.473 11,0021 20.159 252,858 275 258.579 273.292 Grants received. i￿LKIed in the aLK)ve, are as lollows.. 2022 2021 Mllk grant 11.0021 275 CHARITABLE ACTMTIES COSTS Support (x)sts (seè note 51 Direct Costs Totals Development 8nd educatK)n 275,105 9278 284,383 Pagè 10 continued.

8ROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2022 SUPPORT COSTS Goveman¢o Management Flnance Totals Developm8nt and eduration 3,536 5,556 9,278 Support costs, included in Ihe above, are as follows.. Manag•mènt 2022 Development and edu¢alion 2021 Total activitiès DeprecAalM)n of tangibia and heritage assets 3,538 3.592 Finan¢* 2022 D•velopment and educabon 2021 Tol activibes Bank charges 43 Gov•rnanc¢ ￿9t$ 2022 Development and eduration 2021 Tot81 a¢tivibgs Professional fees 5.556 5,038 TRUSTEES. REMUNERATION AND BENEFITS T￿re were no trustees. remun•rab'on or other benefits for tho yèar ended 31 March 2022 nor for thÈ year ended 31 March 2021. Trusttss. exp•nsès During the yèar no trustses 12021: on¢} wer& roimburs&J out of pock•t expenses 12021.. £2101 for expenses and travel. STAFF COSTS The avèrage monthly number ofemployges during the yearwa$ as follows: 2022 17 2021 14 No ernpbyees receNed èmoluments in excess of£60,000. Page11 continued...

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS- ¢ontinu•d FOR THE YEAR ENDED 31 MARCH 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrostricted fund Rgstricted fund Total fijnds INCOME AND ENDO7rnENTS FROM Charltable actlvltl•s Dovelopment and 8ducation 273.017 275 273.292 Investment income 36 36 Total 273.053 275 273,328 EXPENDITURE ON Charltsble actlvltlgs Development and education 246,093 246.102 INCOME 26,960 266 27,226 Tran$f•rs betwe9n funds 266 {2661 Pkt movemènt In lund$ 27,226 27.226 RECONCIUATION OF FUNDS Totsl lund$ brought forwaril 200.187 200.187 TOTAL FUNDS CARRIED FORWARD 227,413 227,413 TANGIBLE FIXED ASSETS Fixiur8S and ffittings Compulèr equipment Totals COST At 1 April 2021 Additions 34,768 22.773 2,500 57,541 2,500 At 31 March 2022 34,768 25,273 60.041 DEPRECIATION At 1 April 2021 Charge for year 34.542 150 20,032 3.386 54,S74 3,536 Al 31 March 2022 34,692 23.418 58,110 BOOK VALUE At 31 Mard) 2022 76 1,855 1.931 At 31 March 2021 226 2.741 2,967 Page 12 continued...

8ROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS • continued FOR THE YEAR ENDED 31 MARCH 2022 10. OEBTORS: AMOUNTS FALUNG DUE WtrHIN ONE YEAR 2022 2021 Prepayments and a¢crJed incom8 74 202 11. CREDITORS,. AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Taxation and social security Other creditors 5,593 1,493 1,402 1.402 7,086 11 ANALYSIS OF NET ASSETS BETWEEN FUNDS 2022 Toial funds 2021 Total funds Unrestrictad lund ReStr￿ted fund Fixed assats Currant a$sets Current liabilities 1,931 201.087 11.4021 1.931 201,087 {1,4021 2,967 231,532 17.0861 201.616 201,616 227.413 13. MOVEMENT IN FUNDS Nel movement in funds Tran$fer¥ bahveen fvnds At 31.3.22 At 1.4.21 Unrnstrict•d funds General fund 227,413 {24,795} (1.0021 201,616 Re$trlct•d funds Milk grant 11,0021 1.002 TOTAL FUNDS 227,413 125.7971 201,616 N91 movem8nt in funds, induded in the at4)ve are as folic*ws: Incoming re$wrces Rèsou￿5 expended Movernenl in funds Unr•$trlct•d fund¥ General fund 259,588 1284.3831 124,795) Rostrlcted fund$ Milk grant 11,0021 11,002) TOTAL FUNDS 258,586 1284,3831 12S,797) Page 13 continued...

BROOK EARLY YEARS NOTES TO THE FINANCIAL STATEMENTS. contlnued FOR THE YEAR ENDED 31 MARCH 2022 13. MOVEIIENT IN FUNDS- continued Comparatlv•s for movemènt In funds Net mc*vemenl Fn funds Transfers ts&b￿e&n fvnds At 31.321 At 1.4.20 Unr•slricted fund• General fund 200,187 26,960 206 227,413 R•$trl¢t8d funds Milk grant 266 {2661 TOTAL FUNDS 200,187 27,226 227,413 Comparative nel movem&nl in lunds, included in the aiK)ve are as folk)ws'. Incoming resources Resources gXP8nd8d Movement in funds Unrestrict•d funds General 273,053 1246,0931 26,960 Restrict•d funds Milk gr8nt 275 191 TOTAL FUNDS 273,328 1246,1021 27.226 Transf•rs betwtrn funds TransleTS from unrèstricted lo restricted funds 8r8 to cover any shcftFa115 in rgs(ricted funds. Transfer3 from restric¢ed funds to unrgslricted funds arise where restricth?ns have been satisfied. 14. REL4TED PARTY DISCLOSURES There wortr rv) related party transactions for the ye8r ènded 31 March 2022. Page 14