REPORT OF THE TRUSTEES ANI)
UNAUDITED FIliANCIAL STATEMENTS FOR THE PERIOD 25 FEBRUARY 2023 TO 31 JULY 2024
FOR
BUSI. FINGF.RS PRESCHOOL

BLSY FINGERS PRESCHOOI.
CONTE,NTS OF THE FJNANCIAL STATEMENTS
FOR THE PERIOD 2) FEBRUARY 2023 TO 31 JULY 2024
Page
Charity. Inform2tion
Report of the Trusttts
IndepeDdent Examiners Report
.Slate￿¢nI of Financial Aeti%ities
Balance Sbeet
Notes to tbe Finanei21 St*terneDts
Detailed Statement of Financial Actii'ilie5
10

BUSY FINGEILS PRESCHOOL
CHARITY INPORMATION
FOR THE PERIOD 2) FEBRUARY 2023 TO 31 JULY 2024
TRUSTEES:
OFFICERS
Sarah Lambert (C.hair) left 2813123
Holli Hodge appointed (Chair) ?813123
Elizabeth Dunn appointed 12110122 {Tr¢asurer) left 2813n3
Jenntfer wInk￿'0rth appointed {Treasurtr) 2813n3 left 2611124
Stephen Hazell appointed (freasurer) 2611124
D2nielle Smitb appointed (Secretar}) 12110122
COM.MLTTEE MEMBERS
Laura Tatton
appointed 117.,?) and left 2719r23
Ilelen Silvester - appointed 1.7.?) and left 2719.,?3
Flolly Ilodge.- appointed fj8 J _J
Cheryl Sieeple appointed 6.? ?4
Emilv Finne}' appointed ?7. 9..*"
Amanda Orwilvie appointed ?7.'9..'2i
Emilv Dunnet appoinied ?1,,9.,2i and left Inr24
Rebecca FrettTr'¢ll lefi ?7:'91_j
Jennifer Winkworth aptM)inted 28fJi?3 and left 2611r24
ATny Tatum appointed ?8..JlLJ
Elnma l urrell appoit2ted 1;'7r)i and left 2719.nJ
.leanor Butcher appointed 1,'7i?3 and left ?7,.'9.,2J
Sharon Weaver appointed 2011119 and left 2719143
ATny Jacklin left ?7,'9123
REGISTERED CHARITY NIJMBER 11886J_
REGISTERED CO.MPANI Y NUMBER LE021192 (F.nglalld and Wales)
BANKERS
CAF BanL 25 Kings Hill Aven￿e. Kinos Hill. West Mallin(T
KenL ME19 41Q
tNDEPENI DENT EXAMINER:
Janine Davies
Pendenrd
Hioh Strcet
BrinL-le%'
Newin2Tket
Suffolk
CB8 OSF
Page I

TRUSTEES RESPONSIBILITIES STATE.MF.NT
The trustees are responsible for preparing the T￿￿te¢.5 Report and the finan¢ial staternents in aCcord￿ce with applicable law and
lJnited Kingdorn Accounting Standards (United Kingdom Generallv Accepted Accounting Practice)
law applicable to charities in F.ngland and Wales requires the trusiees tts prepare f￿¢1&1 statements for each financial year
M,hich give a true and fair view of the state of affairs of the charity, and of the incomints resources and application of r¢sources of the
charity fur that pellod. In preparino these r]nancial 5wements the ffi￿tttS are required to
Selcct Sultable accounting wlicies and then apply ihem consistentty
l)bserve ihe methods and principles in the charities.£ORP
Mak-c judncments and accountino estÈm*es that are reasonable and prudent
Preparc thc financial statements on the goiDg concem b&is unles5 It is inappropriate io presume thai the charity. will continue in
operation
The tr￿letS are responsible for keeping proper accountino ￿e0rdS that arc sufficient to show and explain the chariry's transactions
and disclose ivith reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial
sta(ements complv with thc Charities Act 2011: the chariti. (Accounts and R¢port5). Reoulations ?008 and the provisions of the trust
decd. They are also responsible for safeguarding the assets of the chaxity and hence for takÈng reasonable steps for thc prevention
and detectkon of fraud 2nd other irregulariiies.
71..1.o.IL4
This report was approved by the trustees on ............
and signed on their behalf by..
Ilolly Ilodge
Tr￿tee
ir
Steph
Flazell (Treasurer)
Ttustee
Page 2

INDEPENDENT EXAMINER'S REPORTTO THE MEf*lBERS OF BU"SY FINC.ERS PRESCHOOL
Registered ch2rit}' number 1188632
T report to the mernbers on mv examinatioR of the accounts of the above ch￿lty {"the Trust") for period 2) Febrnary 2023 to 31 July
2024 bein"
308133
. the first period operating as an uninCo￿Orattd charits.. Previou5 accounts ii'ere prepared for the old charity nurnber
As the charity members of the TruX you are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act 2011 ('kne Act"). I report in respect of m> eiamination of the Trust's accounts Ca￿led out under section 145 of the
2011 Act and in carrying out my examination. I have fouowed th¢ applicable Directions given by the Charity Comrnission under
secti(>n 145{5)(b) of the Act.
Independent examiner's stxtemeDt
Your attenuon is draw￿ to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by
Charities= StatemeTIt of Recommended Practice applicable to charities prcparing their aeeounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 10?) in pr¢ference to the accouniing and Reporting bv
C.harities'. Statement of Recommended Practice issued on l April 2005 ivhich is refetred to in thc extant regulations but been
withdtawn.
l understand that this has been done in order for the accounts io provide a tNe and fair view in accordance with the tienerdlly
Accepted Accounting Practice effective for reporting periods be.￿]ng on or after l January 2015.
I have completed mv examination. I confirni that no material matters have come to my attention in connection with the exalnination
Ivhich gives me cause lo believe that in. any maierial respect-.
actollnting records were not kept in accordance M'ith section 130 of the Act or
. the accounts do not accord with the accounting records
T have no concerns and have come across no other matters in connection with the examillation to which attention should be drawn i
order to enable a proper undeTStandino of th¢ accounts io be r¢ache¢l
Janinc t)avies Accountant & Tax Adviser. ICPA, Pendenr4 Iligh SL Brinkley , Nemmarket CB8 OSF
Date
.12 September?024..................-....
Pa2e 3

BUSY FINGERS PRESCHOOL
STATEMEf4T OF FIN￿NcIAL ACTIVITIES
FOR THE PERIOD 25 FEBRLARY 2023 TO 31 JULY 2024
Period
2512ll3
to
3117n4
Period
118122
to
24.Q.Q3
Notes
INC.OME
199,i06
73.816
Administrative expenses
197,877
64,664
OPERATING ILOSS)IPROFrr
12
1,629
9,152
Interest receivable and similar income
835
45
NET MONIMENT IN FUNDS
2.464
9.197
Total funds bir
TOTAL FLNDS CIF
106.0?7
108.491
96.830
106,027
Page 4

BUSY FINC.F.RS PRESCHOOL (REGISTERED NUMBER: CE021192)
BALL)CE SHEET
31 JULY ?024
2024
2023
FIXED ASSETS
Tangible assets
41,072
43,483
CURRENT ASSETS
Debtors
Cash #t bank and in hand
4,132
63,941
3.589
68,073
63,263
C.RF.DITORS
Amounts falling due ￿lthIll one year
10
654
719
NET CURRENT ASSETS
67.419
62.544
TOTAL.4.SSETS LESS CURRENT
LIABII.ITIES
108.491
106,027
RF.SERVES
Retained earning5
108.491
106027
108.491
106.027
Th¢ fina￿Cial statements w'ere approved by the TDJStees on ..........
and w'ere signed on their behalf bv: .
Ilolly Ilodg¢ (Cha￿}
iephen Ilazell (Tr￿Urer>
Pag¢ 5

BUSY FINGERS PRESCHOOL
NOTES TO THE FI)ANCIAL STATEMENTS-
FOR THE PERIOD 25 FEBRLARY 2023 T031 JULY 2024
ACCOUNTING POLICIES
Basis of preparing tbe financial statemellts
01. l Basis of aCCOmtina
The financial ststements haye been prepared to trive a "true and fair" view and have departed from the Charities
(Accounts and Reports) Retsulations 2008 onty to the extent required to pro*ide a "true and fair" view. This
departure h25 involved folloiThing the CTharities SORP (F RS102) published on 16 July 2014 rather than the
Accounting and Reporting by Cbarities.. St*ement of Recommended Practice effective from l April 2005 which
has since been withdrdwn.
The financial staternents have been prepared under the historicaI cost convention with iiems recognised at cost or
transaction value unles5 0ther¥%is¢ 5tatcd in the relevani notes io these accounts. The financial sratements have
been prepared in accordance with the StateTnent of Recommended Practice": Accountintw and Reporting by
Charities preparin(T their account5 in accordance 1s.ith the Financial Repgrting Standard applicable in the United
Kintsdolne and Republic of Ireland (FRS 10?) and Charttics Act 2011
Busy Finoers Preschool constith1¢s a public benefit entity as defined by FRS 10?
l ? Income
All income is tEcognized once the charity has entitlement to the income. It is probable that tbe incolne will b¢
received and the amount of itieome receivable can be measured reliabli,
For legacies, entitlement is iaken as the earlier of the date on which either.. the charity is aware or thai prob2ie has
been granted, the estate has been f]Daiised and notification has been made b> the executorfs) of the Trust that a
distribution wÉll be Tnade. or ivhcn a distribuiion is received from the estate.
Receipi of a leoac)., in w.hole or
in pan is only ¢onsidered pEobable w.hen the amount can be measuied reliably and the chzrity has been noiified
of the executovs intention to Tnake a distribution Where letsacies have been notified to the chariti.. or the charity
is aware of th¢ .￿antInO of probaie and the criteria for illcorne recognition has not been mel then the legacy is
treated as a contingent asset alld dL5closed if material
Interest on fi]nds held on deposit is included ￿'￿en receivable and the arnoimt can be measured rcliably b). the
charity. This is nornially upon notification of the interest paid or payabl¢ by the Bank.
1.3 Expcnditure
Expenditure is recognized once there is a legal or consrnjciive obligation to transfer economic benefIt to a third
paty, it is probable that a transfer of economic benefits will bc required in settleTnent and the amount of the
obligation can be measured reliably. Expenditure is classified b). actiNit>'. The costs of each activity are rnade up
of the total of direct COSL8 and shared costs. includino 5UPPOrt Costs involved in undertaking each activity.. Dircct
costs attributable to a single aeiivit¥' are allocated directli. to that aetiiiti,. Shared costs ivhich contribute to more
than one actll'ily and support costs ii'hich are not atiriburable to a sinJu e activity are apportioned between those
on a basis consist¢nt with the use of resources.
Centr315taff costs are allocated on the basis of time spent, and
depreciation charges allocated on the portion of the &sset's use.
Support Costs are those costs incurred directlj. in suppotT of expendituTe on the objects of the charity. Govem3nc¢
Costs are those incutred in c(Trnnection ivith administration of the cbarity and compliance with constitutional and
statutory requirements.
Costs of uencrating fvnd5 are costs incurred in attydcting voluntary income. and those incurred in trading activities
that rdise fijnds.
Charitabl¢ activities and Governance costs are cosrs incurred on the charity's educational operdtiong including
support costs attd tosts telatints to the governance of the chaity apportioned to charitable activities.
1.4 Stocks
Stocks are valucd at the loiTrer of cost and net realisable value after Tnaking due allowance for obsolete and slow
moving stocks. Q".ost includes all direu Costs and an appopriate proportion of fjxed and variable ol'crheads
1.5 Debtors
Page 6
ontinued...

BUSY FINGEILS PRESCHOOL
NOTES TO THF, FINANCIAL STATEMENTS- eoDtiuued
FOR THE PF.RIOD 25 FEBRUARY 2023 TO 31 JLLTr 2024
Trade and other debiors are reCo￿lSed at th¢ settlement amouni after any trade discount offered. PrepaJryn¢nts are
valued at the &nount prepaid net of an), trade discounts due. .
1.6 Cash at Ilank and in hand
Cash at batLk and in hand includes cash and short terni highlv liquid inves(ments wtth a short rnaturity of J months
or less from the dale of acquisition or opening of the deposit or sitnilar account
1.7 l.iabilities and provisions
l.iabilities are reCo￿￿sed u'hen there is an obligation at the Balance sheet date as a result of a past event. it is
probable that a transfer of econoTnic benefjt will be required in 5ettlernent and the amount of the settlement can
b¢ c5timated reliablv. Liabilities are r￿0￿[sed at the amount that the charity anticipates it will pay to settle the
debt or the aTnount it has receivcd &$ advanced paJThents for the go(xls or seTr'iees st must provide. Provisions
are Tneasured at the best estirnatc of the amounts required to settle the obliuation. Where the effect of the tiTne
valLte of money. is ]naterial the provision is based on ihe present value of those amounts: discounted at the pre tax
discount rate that reflects the risks Specific to the liablity. The uuwinding ol the discount is recognised within
interest payable and similar charges
1.8 Financial InstrllmcrAts
lkne charity only has financial ￿Sets and financial liabililies of a kind that qualify as basic financial instruments.
Basic Financial instruments are initiallj reco.tsnised at transaction value and subsequently measured al their
settlement value with the exception of bank loans M'hith are subsequentl}" measured at amortised c05t using the
eff&tive interest rneth(xl.
1.9 Pension5
The chariry operatcs a defined contribution penston schem¢ and thepension ch￿(￿e representsthe amounts payable
by the charity to rhe ￿nd in respect of the )'ear
1.10 Fund Accountin
General funds are unrestricted fi]nds which are available for use at the discretion of the Tn]stees in furtheranc¢ of
the ucneral objectives of thc charÉty and which have not bcen design￿ed for other purposes.
2 INCOMF, FROM GRAN'I'S, DONATIONS AND LEGACIF.S
lJnrestricied fun¢Ls
70?4
161,550
Total Funds
?024
161550
'rotal Funds
20?3
57,174
CC Funding
3 INCOMtNG RESOURCES FROM AcfIviTES (FENF.RATING FUN'DS
Fundrdising
Fees Received
7237
30,111
7237
30,111
1286
14203
4 tNVF.STMENT tNCO.ME
Bank interest r¢¢¢ived
835
835
45
5 SUPPORT COSTS
34.763
which include Governance costs 1.270
38.090
1270
64.594
595
continued...

BUSY FINGERS PRESCHOOL
NOTES TO THE FINA￿cIAL STATEMENT.8- colltilllled
FOR THE PERIOD 25 FEBRU.4RY 2023 TO 31 JLL Y 2024
EMPI.OYELS
The averLtsc number of ernployees during the period 8
8taff costs were as follows..
2024
2023
Wages and Salaries
Pension costs
158,116
48.211
685
160.703
58,464
OPF,RATING (LOSSYPROFIT
The operating profttq05S is statsd afier chaxtsin
20?4
2023
Depreciation- owned assets
2,411
1,638
EXCEPTIOLNAL ITF,MS
Lottery grant release of asset
66-
46
T.4NGIBLE FIXED ASSETS
Plant alld
machinery
ete
Land and
buildings
Totals
COST
At 25 February 2023
and 31 July ?024
103 783
li,920
119.703
DEPRECIATION
At ?) February 2023
Charge for pcriod
61,029
15,191
249
76,220
2,411
At 31 July 2024
IS,440
NET BOOK VALUE
At i l Julv 2014
40,>92
480
41.072
At 24 Febrnary ?023
42,754
729
DF.BTORS: AMOtSLNTS FALLINC. DUE WITHIN ONE YF.AR

2024
2023
Trdde debtors
Other debtor5
4007
124
3,465
124
4,131
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN O,NE YEAR
2024
2023
Trdde creditors
Othcr creditors
595
124
595
124
2,644
STATEMENT OF FL Tr4DS
Balance 31 July 24
Balance 28 February 2023
Income
200.J41
Unrestricted Funds 106,027
F.xpenditure
197.877
108,491
AT%ALYSIS OF NET ASSETS BETWlry.F.N FUNDS
Totsl Funds
(unrestricted)
Jllly 24
Total Funds
(unrestricted)
Tangeable fLxed assets
Cl￿rent assets
Creditors due within one y&
41.072
68,073
654
108,491
4),483
719
106,027

BUSY FINGERS PRESCHOOL
DET.41LED.STATEMENT OF I.NCOME AhD EXPEN DITURE
FOR THE PERIOD 2) FEBRUARY 2023 TO 31 JULY 2024
Period
2512n3 to 31r7124
Period
118122 to 2412r23
Turnover
CC Funding
Fundraising events
Childrcns fees received
lJniforni
Misc income
161,550
7,237
30,111
100
508
57,174
2286
14,203
53
100
199.506
73,816
Other in¢ome
Deposit account inTerest
835
45
200J41
73.861
Expenditure
Rent
Rates and water
Insufdnce
Liuht and heat
Lniform wd book bao expenses
Telephone
Post and stationery
Advenisin(
Repairs and renewals
Toys and materials
Ilousehold and cleaning
Gifts
Provisions
Sundry expenses
Professional Fees and Sub5
Training
Accountancy and bookkeeping
Wages
Pensions
Ilite of photocopier
Depreciation of tangible fL*ed assets
Freehold property
Plant and machinerv
Lottery grant release of asset
1,488
1,733
3.494
2,247
75
747
1,129
328
1,083
279
98
2.721
4,10)
5.810
1.243
537
2.649
2257
2,49)
391
467
82
760
907
595
48,211
685
823
1.270
158,116
2.)87
1.413
2,162
249
1.513
125
46)
197,595
64.594
2.746
9,267
Finance costs
Bank charges
282
70
NET (LOSS}IPROFIT
2A64
9,197
Page 10