Charty Registration No:
1192147
JACK N JILL PRE SCHOOLAND NURSERY
TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

JACK N JILL PRE SCHOOL AND NURSERY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
L Mallett
V Mann
M Godbold
P Preston
M Hurr8n
Charity Number
1192147
Indepèndent Examlner
E￿Ine W8rd
28 Monmouth Close
Ipswich
Suffolk
IP2 8RS
Bank
Lloyds Bank
POBox4
IP1 1DG
Regl$terod Offlco
sto￿lOdge Community Centre
HawU)om Drive
Ip$wi¢h
IP2 OQY

JACK N JILL PRE SCHOOL AND NURSERY
Unaudited Flnanelal statement$ for the year ended 31 August 2024
Contsnts
Page:
Trustees Report
Independent Examinerfs report
Stslem8nt ol financlal aGtivities
Balance Sheet
8-14
Notes to the acco￿￿

JACK N JILL PRE SCHOOLAND NURSERY
TRUSTEES REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their report and acci)unts for the year ended 31 August 2024
Structuroj govomance and managem•nt
Jack n Jill preTrschool and Nursery is a Charttable Incorporated Organisation ICIOI, registered on 4 November
2020 which started trading on 22 Ortob¢r 2022, operating unijer tho goveming document dated 4 November
2020.
Thg Iwstees ar8 rnsponsible for making decisions on 811 matters of general concem and importance, including
deciding ffi how the funds are to be spent. A sub commiitee exists to set the remuneration of key personn81.
The trustees. who setved duHng the ygaT were..
L Mallett
V Mann
M Godbold
P Prestr
M Hurren
Recruitment antl A
intment of Tnjstees and Trustee Trainin
New trustees are appolnled from a recruitment and sel8Ction process to enhance the skills and experience of the
board as a whole. Once appointed trustees are provided with all the infom)alion required lo assist them In
perforniing th8ir fole as trustees Covering all aspects of the organisalion.
Risk Assessment
The trustees have assessed the major risks to which the Charlly is exposed, and ar8 satisfied th81 systems are in
place lo mtligale exposurg to thè major risks whether they arg financial IreductK)n in funding) or roputotional
(quality of chlldcare provlslonl, which is addressed r8gularly by review of all processes and procedures.
Obi•ctiv•s and activitle$ for th• publlc benefft
The purpose of the Charity, as it's goveming document, is the provision of Pre•s¢hool and Nursery education
for Children aged to four peri¢xls. This is delivered in a vibrant and positive eduCat￿nal setting enabling them
to leam and deveb)p through play.
The Chanty constitulès 8 public benefft entity as defined by FRS 102
Tho trustees confim that they have referred lo the guidance contained in Section 4 of the Charities Ad 2011 and
in Charities Commission general guidance on public benefit when revlewSng the Charitie8 aims and objectives for
the public benefit.
Alms. adlvltles and obJectlv8s.
We roc8ived slalulory funding from Suffolk County Coun¢ll which as$lsted us to 8chiev? the items documented
below. This is considered the principal source of fundlng.
The policies have been continuously updated throughoui the year and th& management team have worked hard
to ensure staff are receNing 6 weekly appraisals 8nd observations.
The settyng is improving every week with stsff contributlng to an inspiration b)8rd and these ideas arg being
aclioned where possible.
We have continued to have more of a natural feel with wooden &quipment and natur81 sensory items to reduce
plastic. We now have qurte a substants'al pel comer with rabbits, guinea pi9s, hamsters, African land snails and a
tortoise and the children get great enjoyment form seging them and leaming how to care for them.
We ¢onlinue to hav8 visltors to the selttng for circle tlme and the childr6n love the interacuon In story and slnging
Ilme.

JACK N JILL PRE SCHOOL AND NURSERY
TRUSTEES REPORT
FOR THE YEAR ENDED 31 AUGUST 2024
Achi&v•m•nts and P•rfOrman￿ contlnued.
We have been closa lo maximurn capaGity in bglh the buddies and little bLKJ's rth)ms in both morning and aftornoc*i
sessions and have an ever-increasing wailing list.
We communicate regularly with parents and update them on developments and opportunities fa¢a to face, by
newsletter and via social media. Our annual spring term survey indicated a large ￿rCentage of parents said they
would definilely recommend the pre-schc(Jl lo friends and family.
We ￿ntinue lo run 30 hour day care ft)r parents, and are generally busy now Ihroughoul tho year including
8ch¢Jol holidays.
Due lo the sSmple nature of the Charlty Key Perfomiance IndKalors are not used.
Flnan¢lal Rovlew
DurirKJ the year under reviow charitable income was received in Ihe form of grants lotallirKJ £335.902 12023..
£215,806) and $ession fees were received lolalling £49.385 {2023.. £53,756). Expenditu￿ during the year total￿d
£335,60812023.. £234.3631. Al the Balance Sheet dale the restricted fLmd balance was £Nil12023: £Nill and the
unrestrictèd b818nee was £177.672 12023= £127,993). These are represent￿ by £177,672 nel assets, of wh￿h
£177,87212023.. £127.9931 Is in the fomi of net current assets and £3,34412023: £3,582) (Jf T￿ed asset equipment.
Res¢rves Policy
11 Is the policy of th8 Charity lo maintsin a balance on unrestricted funds which 8quates lo batsv99n 6 aTrJ 12
months unreslrfcted core paymgnts, lo ensu￿ stability for staff welfare. The balanc8 of £127,993 achieved this
tsrg8t. This pollcy is subject lo regular ￿VIeW by the TTUStees lo ensure it ￿MaInS appropdale to the needs of the
Charity.
Future Plans
We plan to conllnue to offer extended hours and sl8ff and parents are happy with the changes that hav& b¥en
implemented. The Trustees will continue to take 8 prudent and responsib￿ approach to budgeting without
jeopardising the high standard of chlldcare the pre-school is committed io delNering.
On behalf of the board of Injstees on 12 June 2025
Trnst

JACK N JILL PRE SCHOOL AND NURSERY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF JACK N JILL PRE SCHOOL AND NURSERY
I repK)rt to the charty trusts8s on my examinatlon of the accounts of tho Charlty for the year ended 31 August
2024 which are s8t out on pages 6 to 15.
R•tsponslbllltles and basls ¢f rnport
As the Charity's truste&s you are responsible for the preparation of the accounts in accordance wth the
requirements of the Charities Act 2011 (Ihe Act,).
I report in respecl of my examination of the Charity's accounts carried out under section 145 01 the Act and in
carrying out my examination I have followgd all the applicable Direction5 given by the Charity Comrnission under
section 14515Mbl of the Act.
knd•yndent examine￿$ $tatsment
&nce the Charity's gross income exceeded £250,000 your examlner musl be a member of a body listed in section
145 of the ACL l confimi that l am qualified lo undertake the examination because l am a member of The
Association of Accounting Technicians. which is one of the listed bodies.
I have complelgd my examination. I confim) that no matertal matters have come to my attention in wnnection wth
the examination giving me cause to believe that in any material respecl-
accounting records were not kept in respect of the charity as required by section 130 of the Act,. or
the accounts do not accord with thos8 records,. or
the accounts do not comply with the applicable requirements con¢eming the fom) and conlenl of accounts
set out in the Charilies {Accounls and Reports) Regulations 2008 other than any requlremenl that the
accoLFnls glve a 'lrue and fair vi6w' which is not a matter ctMsidered as part of an independent examination.
I have no conc8ms and h8ve com8 across no other matters in conneclKJn with the oxaminalion to Ythich attention
should be drawn in this report in order lo enable a proper understanding of the accounts to be reached.
Elaine Ward MAAT
28 Monmouth Clo89
Ipswich
Suffolk
IP2 8RS
D*e: 12 June 2025

JACK N JILL PRE SCHOOL AND NURSERY
STATEMENT OF FINANCIAL ACTIVITIE8 INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2024
Unresthcled Restricted
Funds
Funds
2024
Total
2023
Total
Income
Income from charitsble activities
385.287
385,287
269.562
Total In¢om•
385,287
385,287
269,562
Ex
ndi
Exp8ndtture on Gharitable acllvliles
335,608
335,608
234.363
Tolal gxpendltur•
335,608
335.608
234,363
Not Income l•xpendlturel for yaar
49.679
49.679
35,199
Ngt movement In funds
49.679
49.679
35.199
Funds brougm forward
Funds transferred from Charlty
127.993
127.993
10
92,794
Fund$ earrl•d forward
11
177,672
177.672
127.993
There are no r8cognised orlosses otherthan those shown above. AJI amounts relate to continuing activities.
The notes on pages 8 to 14 form part of Ihgse financial ststemonts.

JACK N JILL PRE SCHOOLAND NURSERY
BALANCE SHEET
At 31 Augu*t 2024
Not•
2024
2023
Fixed assgts
Equbpment
1344
3,582
Current assots
Debtors
Cash al bank and In hand
1,455
174,932
1,296
124.785
176.387
126.081
erèdltors: amounts lalling due
wlthln ono y¢ar
12,059)
(1.6701
N•t ¢urr•nt assets
174.328
124.411
Not ass•ts
177,672
127.993
Incom• Funds
Unrestricted knnds
177.672
127,993
10
177,672
127,993
The accounts were approvod by Ihe Board and aulhoris8d for issue:
Tntstee
Dat• 12 June 2025
The notes on pages 8 to 15 form part of these financial statements.

JACK N JILL PRE SCHOOL AND NURSERY
For tho year ended 31 August 2024
Notes to the Flnanelal Statements
Aeeounllng policies
Basls of pr8p•ratlon
Jack n Jill pr&school and Nursery is a Chartsble Incorporated Organisation {CIOI. registered on 4
November 2020. registered number 1192147 which started Iro(Jing on 22 October 2022. operating under
the goveming document dated 4 November 2020. On 22 October 2022 fund5 were transfe￿ed from a
charty Jack n Jill Pre School registered charity number 1109556 which subsequenuy ceased trading.
The address of the registered office is given in the infomalion on page 1 of these financial statements.
The nature of the Charity's operations and principal 8¢tivilies are detailed in the Truslees. Annual Rewrt.
The Charity constitutes a public benefrt entity as defingd by FRS 102. The accounts {fin8ncial slatementsl
have been pr8pared in accordance with the Slatem8nl of Recommended Practice.. Accounting and
Reporting by Charitiès preparing their accounts in a¢¢oré8nce wth the Financial Reporb'ng Standard
applicable in th8 UK and Rèpublic of Ireland (FRS 102} issued on 16 July 2014 and the Financial Reportlng
Standard applicable in Ihe United Kingdom and Republlc of Ireland IFRS 1021 and th8 Charitiès Act 2011
and UK Generdlly Accepted Practice as it applies from 1 January 2015.
The accounts lfinancial ststementsl have been wepared to give a Irue and fair, Mew and have departed
from the Charities IAccourbts and Reports) Regulations 2008 only to the extent required lo provide a Irue
and fair view,. This departure has invoFved following Actounting and Reporting by Charitiés preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102} issued on 16 July 2014 rather than the Accounting and Reporting by Chari(i8$: Ststement of
RecOrr￿ne￿ded Practice effectfve from 1 April 2005 which has Since been withdrawn.
The finan¢ial statements are prepargd on a going Cor￿eM basis under the historical cost conventi(ffi.
The financial stslemenls aro pr8sen18d in sterling which is the functional currenw of th? Charity and
rounded lo thè nearest pound.
The svJnificant accountlng policies applied in the preparation of these financial ststements are set out
below. These policies have been consistently applied lo all yoars presented unless otherwise stated..
The Trustees. having considered the finaneial position of the Charity, its free reserves and cash flow, are
satisfied that the charlty will be able lo meet all its finanaal commitments and 8ccordlngty have adopted
the 9)ing concem basis In preparing thes8 8ccounls.
Flnancial Instrum•nt$
The Charity only has financlal assets and flnancial liabilities of a kind that qualify as a basic financial
instrument. Basic financial instruments are initially recognised at transaction value and subsequenuy
measured at Iheir $8ttlement value.
In¢omo
All Income, Including government grants, are included In the statement of financial activllies when the
Charity is entitled to the income and the amount can b6 quantified wlth reasonable accuracy. Charitsble
a¢tNty incom8 is received by way of grants, donation$ and gwls and Is Sncluded In lull In the Slalem6nt of
Financial Activilies when the recognition criteria is mel.

JACK N JILL PRE SCHOOLAND NURSERY
For th• y•ar endod 31 August 2024
Notes to th• Flnanclal Statem•nts {continuedl
Accountlng poll¢l•s Icontlnued)
Expendlture
Expendllure is recognised on an accruals basis as a liability is incurred. Exp9ndilur8 indudes any VAT
which cannot be fully recovered, and Is r&port8d as part of thè axp8nditur8 to which it relalas.
Charf18b￿ expenditure comprises those costs incurred by the Charlty in the delivery of its activilies and
services for its beneficiaries. 11 includes both costs that can b& allocat￿ diredly to such 8CtiviUes and
thosè cost$ of an indlr8cI natur9 nec65Sary to support them.
Govemance costs includ& thos8 costs associated with meeting the constitutional and stalukny
requirements of Ihe Charity ond include the costs linked to the Strateg￿ management of the charity.
I costs are allocated between the expenditure categories of the Slalemenl of Financiol Activities on a
basi5 designed lo reflect the use of resource5.
Tangibl• fixed assals and dèprèeialion
Tangible fixed assets are ststed at cost less depreciation. Depreciation is provided al rates calculated lo
write off Ihe ￿$1 less o$limatgd residual value of eath asset over its expected useful life. as follow5=
Fixtures. Fittlngs and Play Equipment
250/0 reducing balaneA
L•a8lng and hlre purchase commltm?nts
Rentals payable under operalin9 leases are charged against income on a straight line basis over the
period of the lease.
Fund a¢¢ounllng
Unresthctsd funds can be used in accordanco with the charitable objectives al th& discretion of the
Trustees.
Restricted funds can onty be used for partlcular restrlcted purF*)8es wlthin the objects of the Charity.
Restrictions arisa whgn $pgcified by thg donor or when fijnds are raised for part￿ular restricted purposes.
Further 8xplan8tion of the nature and purposg of each ftjnd is induded in the notes lo the financtal
statements.
Golng Con¢•rn
The Trustees have a reasonable expectation that the charity will continue in OFer8tional existence for the
foreseeable future and is well placed to manage ils business risks successfully despite the (yJrTent
uncertain economic outlook. The Charity has significant reserves and &cordingly the Trustees continue
to adopt the gO￿g concem basis.
1A Judgem•nts and k*y $ource* of estimatlon un¢•rtalnty
The followlng ludgewnenls (apart from those involvlng 6stlmal8sl have been made in the proc8ss of
applylng the above accounllng pollcles that have had Ihe most slgnlficant gffecl on amounts reGognised
in the financial statements=
ASlocalion of support costs
Depreciation rates for tangible fixed assets

JACK N JILL PRE SCHOOL AND NURSERY
For the year •nded 31 August 2024
Notes to tha Flnantlal Statomènts (contlnuedl
2 Income
2024
2023
Gov8mmonl gr8nts r8C8wabl8
Session fee i1￿0m@
335.902
49.385
215.806
53,756
385,287
269.562
There were no unfilled conditions or other contingencies attached lo tho government grants above.
10

JACK N JILL PRE SCHOOL AND NURSERY
For tho yur •nded 31 Au9USt 2024
Not•s to the Flnanclal Statomgnts l¢ontlnu•dl
Expendlturn
Dlr•¢UStaff
costs
Support
osts
Total
2024
Total
2023
Charltsble a¢liviti•s
Pre School Nursery education
275,979
59,629
335.608
234.363
275,979
59,629
335,608
234,262
Analy$l$ of olh•r rost$:
Total
2024
Total
2023
Educational supplies
Rent and rates
Training
Office costs
Govemance costs
Insurance
Repairs and renewals
Bank charges and interest
Depreciation
29,997
18.608
3,906
582
1,245
1.002
3,072
102
1.115
16.841
15,267
669
537
1.891
750
2,809
99
1,194
59,629
40.057
Net Income J (Expendituro)
Net income I lexpendilurel is stated after charging I crediting:
2024
2023
Independent Examiners, remuneration
350
350
Trustees
Two trustees, who comw5e all of the Key Management Personnel of the Charity. received remuneratKJn
for their services a$ full time nursery managers tolalling £62,701 {2023'. £49,150) and werè reimbuTsed for
expenses incurred lolalling £nil 12023.. £nil). The Charity does not ¢onsitJer their remuneration to be for
services as a trustee.

JACK N JILL PRE SCHOOL AND NURSERY
For the year ended 31 August 2024
Notes to the Flnanclal statements (continued)
Employo8s
Numbor of employees
Thg average monthly numbgr of employe88 durlng the year was..
2024
Numb•r
2023
Number
Nursery staff
16
16
Employment Costs
2024
2023
Wages and s*laries
Social socurity costs
Pension costs
262,244
9.767
3.968
181,271
9,661
3,374
194.306
194,306
There were no employees bvhose annual remuneration was £60,000 or moi8. {2023. £nill
Tangible assets
Fixtures
Fittings and
equipment
Total
Cost
At 1 September 2023
AddIt￿n$
26.333
877
26,333
877
Al 31 August 2024
27.210
27,210
DepreCiat￿n
At I September 2023
Provided for the year
22.751
1.115
22,751
1.115
At 31 August 2024
23,866
23.866
Nel book value
At 31 August 2024
3,344
At 31 August 2023
3,582
3.582
12

JACK N JILL PRE SCHOOLAND NURSERY
For tho year ended 31 August 2024
Notes to the Flnanclal Statements leontlnuèdl
8 Debtors
2024
2023
Prepayments
1.455
1,296
1.455
1,296
Creditors: amounts falling duo within one year
2024
2023
Accruals and deferred income
Pension credrtor
1.052
1.007
168
1,002
2.059
1.170
Deferred income
2024
2023
Defarr8d income brought forward
Grants received in year
Deferred income released in the y8ar
335.902
{335,9021
215.806
1215.8061
Deferred income ￿TrIed forward
Defeffed incom& a8 al 31 August 2024 relates to grants received in advance
of the next financial year.
10 Funds - current yoar
1 September
Incoming Resour¢e$
2023 Resources
Expended
31 August
2024
Unrestricted funds- general
127,993
385,287
335,608
177.672
At 31 August 2024
127,993
38S,287
335,608
177,672
13

JACK N JILL PRE SCHOOLAND NURSERY
For the year ondfrd 31 August 2024
Notos to th• Financial Statomonts {contlnu•dl
11 Analysls of net assets between funds
Unrestricted Restri¢tod
2024
Total
2023
Total
Fund balartes al 31 August 2024 are r6pre$gnt9d
T￿gible fixed assets
Currenl assets
Creditors: amounts falllng due within one year
3.344
176,387
{2,0591
3,582
126,081
11.6701
176,387
12.059)
Cloying roserv•s
177.672
177.672
127.993
12 Commltments under oporating leases
Al 31 August 2024 Ihe Charity annual ￿MMItMents under non-canc811abl@ operating leases as follows..
Land &
Bulldlngs
2024
Land &
Buildings
2023
Expiry date..
Within one year
17,456
15,554
17.456
15,554
In 2024 total operalir¥J leas8 expenditure recognised £17,456.12023.. £14258)
14