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 E￿DED 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¢eme￿t of fiDaDcial Activitrs
io

BUSY F￿GERs 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 Tat￿rn- 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 Da￿eS
P¢ndeDrn
High Street
BriDklcy
Suffolk
CB8 OSF
Page I

TRUSTELS RFSPONSIBILrriFS STATEMENr
The trnstres are respons￿7>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 prerts￿e 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 ￿$ou￿e5 of th¢
charity for that period. In preparing ihese fllwn¢ial ststements the In]stees are required to
Select suitable accounting poli¢i¢s and theo apply th¢m consistently
Obserye th¢ methods alld priu¢ipl¢s ill th¢ d]ariti¢s SORP
Mak¢ judgements and accounting estimates that are reasollable aDJ ptudellt
Prepare the finallcial statemellts on the going concern basis ull]ess it is itiappropriate lo presume that the charity will Continue in
operation
The tr￿ste￿$ 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 a￿ets 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 alK*ve 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 Tn￿t'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 I￿land (FRS 102) im preference to the accountillg and Reporting by
Charities.. Statement of Recojnmended Prdctice iSSL*d 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 Conne￿lOn 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 exami￿tio￿t0 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.￿lE￿yOF 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)
BAL￿YCE 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[tt￿e 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 f￿ancIal statements
haye becn prepared in accordance with tbe State￿￿￿1 of Recorntnej￿ed 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 e￿it]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 fill￿1$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 cI￿lfied 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 sUp￿rt 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 b￿15 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 statutoryicqu1r￿ts.
acuvittes that raise fi]nd&
Charitabl¢ a¢livities and Governallce costs are costs lticu￿d 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
D￿ving 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 reCO￿lSed 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 Bala￿e 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 ¢I￿rIty 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 an￿￿ttts. 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 [￿Str￿ts
The chaTity only ha5 finaDcial assets fiDall¢ial jiabilities of a kind that qualify as basic financial instrU￿ents.
Basic Fitigncial Tnstrumenis are initially re¢ognised at tra￿aCtIOn 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 r￿d itl reSp￿t of the yea
1.10 Fund Accounting
Generdl fimds are unrestricted fi￿d$ which arc available for use at the discrettOD of the Trustees in fi￿e￿ie¢
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
D￿Chinery
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
[nsuTh￿cc
Ligbt alld heat
UDiforni and book bag expellses
Telephone
Post and statiouery
Advcrtising
Books
Repairs and renewals
Toys and maieriats
Flousehold alld ¢leaning
(iifts
Pro￿s￿onS
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