REPORT OF THE DIREcfoR AND UNAUDITED FIP4ANCLIL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 FOR Biisy Fll4GERS PRESCHOOL
BUSY FII¥GERS PRESCHOOL CON'TEYfs OF THE FLYANCIAL STATEMENTS FOR THE YEAR EDED 31 JULY 2025 Page Charit5. Information Report of the Truslees lttdepeDdtnt ExaJDiDers Report Ststement of Finallcial Activitse5 Balance Sbett Notes to the Ffinancixl Ststem¢Dts fv9 Detailed Str¢emet of fiDaDcial Activitrs io
BUSY FGERs PRESCHOOL CHARfTY INFORMATION FOR THE YEAR EPIDED 31 JULY 2025 TRUSTEES OFFICEILS Stephen Hazell (frex$urer) resigned 8nn5 Sopbie Hills- (Treasurer) appointed 811125 resigned 319r25 Laura rfreasurer) #ppointed 811125 D#nltUe Smith (Secretary) resigned 7110124 Kelldle H2ns1ip- (Secretary) appointed 811ll5 Vktorla Blair- (Cbair) appointed 811n5 COMMITTEE MEMBERS Holly Hodgc- resigned 7110r24 Cheryl Steeple re5iglled 811125 Emily Finncy resigned 7110r24 Arnanda Ogilvie Amy Tatrn- resigt)ed 811125 Stephen Hazell taura Bowman- appoioted 811125 RECISTERED CftIARITY L%UMBER 1188632 REGISTLRED COMPANY liUMBER CE021192 (EDgiand and Wales) CAF BanL 25 Kings Hill Avenue, Kings Hill, West Mallm& KenL MEI 9 4JQ I)EPEEIDEL¥T EXATrttNER Jaoine DaeS P¢ndeDrn High Street BriDklcy Suffolk CB8 OSF Page I
TRUSTELS RFSPONSIBILrriFS STATEMENr The trnstres are respons7>1£ for preparing thc Trnstcc's Report ar tbe financial statetnents ill accordance applicable law aud United Kiogdom Accounting Standards (United Kingdojn Generall). Accepted Accounting Practice) The law applicable to cljatities in England and Wales requires the trnstees to prertse financial statements for each financial year which give a true and fair view of the stale of affairs of the ¢harity 2nd of the incoming resOUT and appli¢ation of $oue5 of th¢ charity for that period. In preparing ihese fllwn¢ial ststements the In]stees are required to Select suitable accounting poli¢i¢s and theo apply th¢m consistently Obserye th¢ methods alld priu¢ipl¢s ill th¢ d]ariti¢s SORP Mak¢ judgements and accounting estimates that are reasollable aDJ ptudellt Prepare the finallcial statemellts on the going concern basis ull]ess it is itiappropriate lo presume that the charity will Continue in operation The trste$ are responsible for keeping proper accounting records are sufficient io show and ekplain the cIWi'S transactions and disclos¢ with rw(Trnabl¢ accurdcy at any titlle the fiDall¢Ral )SItiOn of the cljaTity and enable thejn to ellsure that the financial staterncnts conjply with the ClJaritie5 Act 2011. the cltarity (Accoutlts and Rewkrts). Regulatsotts 2008 and the prorrisions of the trust de¢d. Th¢y are also reS[K)51blc for safeguatditig the aets of the clJaTity and hence fortaknng reasonable steps for the pr¢i'ention and detection of fraud and other irregulan"ties. This report Wds approved by the trnstees on........ alld 5igllcd on theirbehalf by. Victoria Bla (Chair) Trustee Trustee Page 2
INDEPEP4DENT LXAN(I,ER's REPORT TO THE MEL¥IBERS OF BUSY FIIYGERS PRESCHOOL Registered tharKty UMber 1188032 I report to the 7nembers on my examination of the accounts of the alKve charity (he TnLsW) for yeAr ended 31 July 2025 As tbe ¢haTity members of the Trus¢ you rewnsiTr)le for the prepaTation of the accounts in accordance with the reqUIre¢ts Df the Charities Act 2011 (be Act.). I report in Tespect of rny exaTninatioD of tbe Tnt'S accounts carried out under section 145 of the 2011 A¢t and in carrytng out rny tx83nil)&t1o I have followed the applicable Directions given bythe Charity Commission under section 145(5)Ib} of the A¢L Independent examinÈr's statement Your attention is drawn to the facr that the chatity bas prepared the accounts in a¢cordanc¢ with Accouutitig and Reporting by Charities.. Statement of R<xotDmended Practice applicable to cbartties prepaTing their accouuts in atcordance with Ihe Financial Reporting Stsndard applicable in the UK and Republic of Iland (FRS 102) im preference to the accountillg and Reporting by Charities.. Statement of Recojnmended Prdctice iSSLd oa l Apnl 2(M)5 which 15 refetted to iti th¢ txlant regulations but Itss been witILdraw l understaud that this bas been done in order for accowLs w provid¢ a aTMI fair view in accordance th¢ G¢nernily Accepted Accowiting Ptacttce effective for r¢portiDg perio(Ls begLDDing or after l January 2015. I have Completed my exan)inthon. I confitm that no e[la1 nutters have cotne to w attention in ConnelOn with the &x&Illation .bich gves me ¢ause to believe that IT4 any ]naterial respect.. . accounting records were not kept in accordance with sec(ion 130 of the Act or the accounts do not accord wth thc accouutillg reeords I have no concerns and bave come across no other tterS iu conuection with the examitiot0 which attention should be drawi ill order to ellable a prow th]dersta of the accounts to be reache Janine Davies Accountant & Tax Adviser, ICPA Pendenr4 Higb SL Brinkley, Newmarket CB8 OSF Dat¢ 2 S¢ptember 2025 Page 3
BUSY FIThGERS PR£SCHOOL sTATE.lEyOF FLNANCIAL ACTIVRTFS FOR THE YEAR E,DED 31 JULY 2D25 Period 251Y23 Year EDded 31n125 3117J?4 Notes D4COME 136N8 199,506 Admintstraiive expenses 143,918 197.877 OPEIUTING (LOSSYPROFIT 12 (7.030) 1,629 Inierest receivable and similar inco 699 835 NET MOVEMENT IN FUNDS (6J31) 2.464 Total fimds blf TOTAL FUNDS CIF 108.491 IOL160 1()6.027 108,491 Page 4 The note5 foTm part of these financial ststements
BUSY FINGERS PRESCHOOL {REGISTEBED NUMBER: CE021192) BALYCE SHEET 31 JULY 2025 2D25 2024 Notes FIXED ASSETS Tangible assets 3&790 41.072 CURREKf ASSETS Debtors Cash at bank aTJd in I 236 63.729 4,132 63,941 63,965 68.073 CREDrroRS Amounts fallillg due withit) one year 595 654 L TT CURRENf ASSETS 63J70 67.419 TOTAL ASSETS LESS CURREf4T LIABILITIES 102.160 108.491 RESERI:ES Retained earnings 102.1(rti 108,491 102.160 108,491 The finaJKial 5ratements were approved by the TnLrfecs (m . VictOTia Blair (Chair) Lauta Bownw) (freastwerl Page 5 The notes forn) part of these financial sfatetnents
BUSY FINGERS PRESCHOOL NOTES TO THE FINLYCIAL STATEMENTS FOR THE YEAR ETrIDED 31 JULY 2025 ACCOUYTING POLICIES Basis of preparing tht finaneial ststsn*Dts 01.1 Basis of accounting The financial ststements have Ixen prepared to give a'true and fair" view and have departed from the Charities (Account5 and Rewtts) Regulations 2008 only the extent required to provide a 'tnke and fair" view. This dCpa[tte has ini'olved following the Chaities SORP (FRS1021 pub]ish¢d ¢)n 16 July 2014 rather than the A¢¢ounting and Reporting by Chariues.. Sr8t¢meni of Recommended Practice effective from l April 2005 which has since been withthaw Th¢ fuw)cial tstetllellts have ljeell prepared under tbe histtirical cost convention with items recogtllsetl at cost or transactioll value unless olherwise slxted in the relevant notes to these accounts. The fancIal statements haye becn prepared in accordance with tbe State1 of Recorntnejed Practice": AccountSDg and Reporting by Chatities prepaEiDg their a¢¢ounts iu acconlallce with the Financial Reporting Standard applicablc in the United KULgdOll Rqiubii¢ of Jre]attd IFRS 102) and Charities Act 2011 Busy Fingers Preschool constitu apub]ic benefit entity as defj)Jed by FRS 102 1.2 1ucoTDe All irtcorne is recognized once the cbarity bas eit]eTna)t to the incovne. It is probable that the in¢ome will be received and the amount of inco receivable can be teliably For legacies, entitlemenl is taken as the earlter of the dale 00 which either. the ¢harity is aware or that probate h&s been granted. the estate has been fill1$ed and notification has been made by the executorfs) of the Trust that a distrÈbutiOll will be made. or when a distribution is reCe[Y fro the estate. Receipt of a legac}', in 4]ole or in pao is only considered probable svhen the amount can be Tnea5ur¢d reliably and the chartty has been notified of the executovs intention to make a distributiou Where legacies have been notified to the charity, or the ¢harity is aware of ihe gralltitlg of prob¢ and the CTiteria for income rttogmtion h2s not been me( then the legacy is treated as a eontirtgent asset and disclosed if material Interest ott funds held on deposit is included when receivable and the amount can be measured reliably by the cha¥ity. This is norrnally upon llotification of the interest paid or payable bv the Bank. 1.3 Expenditure Expenditure 15 recogDized once there is a legal or ¢oJ)strnctive obligation to trdwfer econonjic benefit io a third paty. it is probable that a transfer of ecoDOLmiC benefits will be required in sett]ement and the atnount of the obligation can be measu¥ed reliably. Expenditure is cIlfied by activity. The costs of &icb activity are made up of the iotsl of dir¢¢t Costs and shared costs, including support costs involi'ed ill undertaking each activity. Direct costs attributsble to a single aciivity are alliKakd dTtectly to ttw actiiqty. Shated eosts which contribute to TtK)re than one a¢tiviry and sUprt eosts which are not attributable to a single aetivitv are apportioned between those on a basis CODSi5tent wryth the use of resources. Celltsal stsff costs are allocated on the b15 of time spenL and depreciation charges allocated on the portion of tbe &sset's use. Support costs aR those costs illCUTred direcdy ill 5UPPOrt of expenditure on the objects of the charity. vemance costs a those incurred in connection with adtDiDistrdtioll of the cljarity alld compliance with constitutional aTMI statutoryicqu1rts. acuvittes that raise fi]nd& Charitabl¢ a¢livities and Governallce costs are costs lticud on the cbaritv's educational operations iticluding support Costs aTLd eosts relakng to the governance olthe cbarity apportioJ)ed to cbaritabSe activities. 1.4 Stocks Stocks ate valued at the lower of cost aTMI net realisable value after rnakillu due allowdnce for obsolete aud slow Dving sto¢k& Cost includes all direct ci>sts and all appopriate pmportioD of fixed alld vatiable overheads Page 6
1.5 Debtors Trade a2th other debtors are reCOlSed at the settlement amount after any trade discoutjt offered Prepayments are Yalued at the arnount prepaid of any trade discounts th. . 1.6 (Ash at Bank and in hand C&sh at bank and in EKnd includ&8 cash and short tenn highly liquid investtnents with a short rnaturity of 3 onths or less from the date of acquisition or opelling of the deFrf)Sit or similar accounl 1.7 Liabilitics and provi5iODS Liabilities are retogrtised when is an obligation at the Balae sheet date as a result of 2 past event it is probable that a transfer of economic benefit will be reqllired in settlement and the amount of the settlemeni can be estimated reliably. Liabilities are recogDised at the arnuTLt tbat the ¢IrIty anticipat&% it will pay to Settle the dcbt or the allloutrt it has received as advanted payn)ents for the S( or services it proiide. Provisions are measured at the besi estin of the amouDts requwed w senle the obbgatioll. Where ibe effect of the lime value of money is m2terial the pn)visioJJ is based on the presettt value of those anttts. discounted 81 the pre tax discount rate tbat reflecrb the risks spe¢ifi¢ to tbe liablity. Tbe unwinding of the discoun¢ is recogmsed witbin illterest paydble and sitDilar charges 1.8 FinaTLcial [Strts The chaTity only ha5 finaDcial assets fiDall¢ial jiabilities of a kind that qualify as basic financial instrUents. Basic Fitigncial Tnstrumenis are initially re¢ognised at traaCtIOn value and subsequently measured at tbeir settlement value with the exception of bank loans which are subsequently rneagjred at aTxK>rtised cost using the effective int¢re5t metho(L 1.9 Pensions The charity operates a defilled ¢olltnfyutiOn pension Schen and the pension chrge represents the amounts payable by ihe chaTity to the rd itl reSpt of the yea 1.10 Fund Accounting Generdl fimds are unrestricted fid$ which arc available for use at the discrettOD of the Trustees in fieie¢ of tlLe geTLerdl objectives of the charity and ,hich have not been desigJ)ated for other purposes. 2 INCOME FROM GRANfs. I)ONATIONS AND LEGACIES U5]restricted Total Funds 2025 2025 IllJ38 liiJ38 Tolxl Funds 2024 161.550 CC FuDdiDg 3 INCOMING RESOURCES FROM ACTIVITES GENERATfNG FUNDS Fundraisillg Eyellts Fees re¢eiYed 5590 5.726 5O911 5,726 1286 30,111 4 INVESTMEwf INCOME Bank interest re¢¢ived 699 699 835 5 SUPPORT COSTS 25J50 25.350 34.763 which include Governance costs 595 595 1.270 EMPLOITES The average number of employees duringtbe year w&s 10 (2024- 8). Staff costs were &s follows: Page 7
2025 113,909 2,377 2024 158.116 2.587 Wages and Salaries PeT]sion Costs 116.286 160.70) OPERATING (LOSSVPROFrr The operating loss (2024- opcrdtingprofit) is sttted aller ¢hawng.' 2512,'23 to Year Ellded 31nns D¢preciation- owned assets 2224 2.411 EXCEPTIOTrIAL ITEMS Period 25i2.Q3 to 31.17124 Year Ended 31n125 IA>ttery grant ttlease of asset 58 66 TANGIBLE FLXED ASSETS Plant and DChinery etc Land and buildillgs Tota]s COST At l August 2024 alld 3 1 July 2025 103,783 15.9211 119.703 DEPRECL4Tiof4 At l August 2024 Clwg¢ for year 63,191 2.162 15.440 120 78,631 2.282 At 31 July 2025 65J53 15560 80,913 P4ET BOOK VALUE At )1 July 2025 38.430 360 38.790 At 31 July 2024 40,592 480 41.072 DEBTORS: AMOUNTS FALLif*G DUE wrfHIN ONE YEAR 2025 2024 Trade debtors Other debtOTS 112 124 4.008 124 236 4,132 Page 8
CREDITORS: AMOUNTS FALLING DUE WITHlTr* ONE YEAR 2025 2024 Trade creditors Otber creditors 595 596 58 595 654 STATEMEt+lT OF FUNDS Balanct 31 July 2025 31 July24 Income Expenditu UDrestricted FuDds 108,491 137.587 143.918 102.160 ANALYSIS OF NET ASSETS BF.TWEEN FUNDS Total (utrestrided) July 25 i8.790 63.965 (5951 Totsl Funds (unr¢stti¢tedl Julv 24 41,072 68.073 (654) Tangeable fixed assets c.urrent assets Creditors dlle within one year 102.160 108,491 Page 9
BUSY FINGERS PRESCHOOL DETAILED sfATEMENI OF IliCOME AND EXPENDITURE FOR THE YEAR ENDED 31 JULY 2f125 Year Euded 31nr25 Period 2512f23 to 3117124 Turnover CC Funding IIIW8 5590 5038 13J24 223 75 161,550 7237 30.111 Fundraising evet Chsldreng fees received SF.NIF ei¢ Untform Misc iEi¢ome 100 508 13W8 199.506 Other income Deposit account interast 699 835 137587 200.341 Expenditllre Rent Rates and water [nsuThcc Ligbt alld heat UDiforni and book bag expellses Telephone Post and statiouery Advcrtising Books Repairs and renewals Toys and maieriats Flousehold alld ¢leaning (iifts ProsonS Sundry expens Professional Fees and Subs Training Accollnlancy and bookkeepiDg Wages Pell5ions Hire of pbotocopier Depreciation of tangible fixed a&sets Fr¢¢hold properry Plant and machinery Loltery ¥ThLt of asset 150 1,454 1.961 1517 616 724 490 1.488 1,733 3.494 2.247 834 1.083 55 5226 3,614 876 264 1.167 2,774 1323 1.169 595 113.909 2J77 1,473 4.105 5.810 1.243 537 2.649 2.257 2.495 1,555 1270 158,116 2.587 1.413 2.162 120 158} 2,162 249 166) 143058 197.595 (6,271) 2,746 Finance costs Bank charges 282 NET (LOSS)IPROFIT {6J31) 2.464 Page 10