RECISTERED CHARII'Y NUMBF,R: 299709 of ihc TrSt¢eS r4iThancial Statements lor be 24 BrLx>kside PsChoOl Xeinadin Souih East Ltsl 2 Bcacon F.nd Lourtyard London Road Stanway Lo1¢hesr C030NU
e Prcsch I C.oDtents of the Financial Siateinent5 f rth Y ai'E l March 2 24 Pa8C Rep)rt olthe TttL$teaq lrtdepenthnt Examinevs Report Statement of FinancTrtl Adivilies Balance ShL%t Noies Ihe Financial Sialements
FJrook$idc PTEs¢hool Re n ol-th¢ Tnistees foT thc Ycar Endcd 31 March ?024 The iru51ecs pre5¢nl their w'iih ihe financia] stalernents ol ¢htuily for the year ended 31 Marcb 2024. The tru5tecs hase adopied ihe pmvision$ of Accounting and Reportit)g by thritie5= Siatejncfii of Recommended PraLliLe applicable to charitits prepatirtg th¢ir 8cLounts in at¢ordanLe with the Financial KeportlDg Startdard applicable in i UK and Republic of Ireland (FRS 102) (effcrlive l January 21119}. OWECTIVES AND ACTIVITIES Objettiwe5 and &im5 To cnhancc thc dcvcloplncnt und ¢duiaii4)n of ihc Child. primarily undcr statutory schoul agr, by cncoLtra8in8 parents to undermathd andprovide for Ihc needs of theirchildren thriJLE¥J )mmunity 8TOUP$. Sffignlfi£#t activille$ IV¢ prtsvide good quolity ¢hildcare and facilities for the local ¢ommw?ity. as well 85 Ptvviding all All¢r School Club. thus offing valued and extensive c&r¢ ih81 is available forall childreD for 2 to I l ye1 of 88C. Publ1¢ b¢Dellt ThL TnLStees have had regard tn the guidance is8ucd hy thc Charity Commission on public bLmcfiL ACHIEVEMENT AND PERFORhfANCE Wc continLtL to LiffLr b(b fun(kxl d]Kl non-fundcd plaLxs foi prLxhovl ¢htldrLYt from thL Ilg¢ of l as wcll as non-fktndcd aftcr School club. Wc c(pntiDue to rcceive dis&dYatLlage tllTKiing which wc put to B(M)d 8¢ in th¢ lean)ing cTrvironmcnt, activitits and cxpcri¢n¢u w¢ offer Ihe childTcn our cart. We ve bcct) lucky to bc ablc to tak¢ part in a local chltieS projccL W¢ hav¢ had different fundratsing cvcnts tts ¢cre ihc money lo bc ablc to tskc PArt in this ¢v¢nl. W¢ havc scen a 5tablc pcriod of staffing wilh a loyal, 1[ cstablished tcam conÈÈnurng to support th¢ ¢hildrcn. FINANCIAL REVIEW, Prloclpal funding 5011rees main %our¢e cTrf fijnds 1% through 8overnm¢nt funded ¢hildren. this makes up the rnajcrity of th¢ money that comes in, th¢n akler ihis is urjfunded s¢ssions for prc-5Lknoltts unfund¢d oul of School LarL. Re5eTves P¢blicy (hir policy is io ty to maintain a balance of £20.(Kbl) in th¢ reserve account for contingencies and risk faclij STRUCTURF. GOVERNANCE AID MANAGEMENT G¥VCtnithg do¢um¢nt The charity is ¥onrroll¢d by its governing d(XUTnent. the P-s¢hl Leaming Alliance Consliluiivfy ajxl wnslilutes a uninivrpuraild wharity. Recruilrn¢Dt ¥Jnd Y4ppoiTrtffteDt of tru$l&$ New tn]stce$ arc appointcd by ih¢ mcmbcrs of the committtt of trJ5trcs. RF.FF.RF.NCTr: AND ADMINISTRATIVE DFTAIIS Registered Ch4rlty number 299709 Prln¢lpg1 addresg BrookBidc PrL'sLhool Gusford Primary School Sheldrake Driv¢ Ipswich SllffiTrlk IP2 9LQ Trustees S O'Halloran Ir¢si8nedl M% L Siiec4 (resi) S Bailry Ms B Curtis T Smash {appoinied 17 July 2024) Ms M Swabh lappointed 17 July 2U24} Ms S Gtunt (oppoint¢d 9 Nov¥mbLr 2025) ronksidc Prffchool Page I
Re of ihe Trustees f the Year reh 20 REFERENCE AND ADMINISTRATIVE DETAILS Indepcndent Ex#mincr Andi¢a K¥l¢y Xeinadin South East Ltd 2 BLaLn End Courtyard London RrAd Stsnway Colche5¢¢r C03 ONU Approv¢d by order of rhe l)oard of trustees on IS Decembff 2025 and Signed on its bebalf by.. S CJrant- TTus*e Page 2
Inde dent F.xaminefs Re Br(o]de Preschijol rtto the TrusteE5 of Independent examlher'$ ttport i• the trust¢es of Brovkslde Pre5thooi I reporl ¢0 the cbarity InL5¢5 my examinaiion of Ihe 2ccoimlb of Brooksid¢ Preh0o] {Ihe Tw$il for the year ended 31 MiT¢h 2024. R¢spon$lbl1ltl and basLsofreport As the Lharsty trustees of ihe TTU5t you are responsible for th¢ prewat21ion of the accounts in aOrdnCe with ille rLquirLmcnts of thc Charit1 Aci 2011 Cth¥ ACVI. I rcport ITE tcspect of ffty ¢xaminwion of lh¢ Ttusvs aceounts earricd out undcr Sedion 145 of thc Art and ID carryin8 out cxau]iJ]ation I hai'c followcd all applicablc DircctiOJLS given by thc Charity Commtssinn undu Sedion 145I5)Ib) of the Act. Independent examlntr's 5¢lement I have compleled iny exaimination. I CODfirm that no mttteIial njattets have c¢)m¢ to rny attentiOTI Ln comjeetion with the examination giving me CdW¢ to believe th in any Ma101 Tespe¥l: aceounting ffLords were noi kept in respect of ilke Trnsl Tequired by Section 130 of the A¢t- or th¥ &Younts do not accord with thosL fccoTds: or IhL aLCOUnES do not comply with thL applicabl¥ rL4uiFLts L1n'm1n thL. fomi and Lon1 of aL'¢ounts set out in the Charitie5 IAccoutLts and Rq)ortsl Regulatlolls 200¥ other than any requirement Ihat tbe accwnts give a Iruc and fair vicw which 1$ not a mait¢r co%id¢red &8 part of an indcpcmdcnl cxamina(ion. L haN"¢ Jb) ¢on¢ems and have come across no othcr matter8 in conrhcction with tbc ¢xamination 10 which aticniion should b¢ drawE) in Lhis rcpori in order Lo enable a propcr nd¢rladi1 ofthc account% io bt tcathcd. Andr¢a Koley Chartcred Accountant For and on behaifof Xeinadin Soiiih East Lid 2 Beacon End Courtyard London Road Slanway Col¢hest¢r ESSL C030NU ..e•zQ Page 3
Broo 31.3.24 UnTVSiri¢ted fynd 31.3.23 Total funds Not¢3 Ii%COME AYD EDOwMETs FROM Donarions 2nd lega¢ies 206 Ch8rit8ble 8etAvitl Pre-sehool 110,564 113,093 Investh)ent income 102 T•tl 110872 XPENDITURk OY Rai&iH¥ fund¥ 2.393 2275 CILaritable ctsvittes Pre-school 122.(P¥J 159.444 Total 124,483 161.719 NET INCOMF.I(F.XPF.YDITUREI 14g,618) RECOPiCII,IATION OF FUNDS Tothl fuJMls brought forw8rd 41270 89.888 TOTAL FUNDS CARRIED FORWARD 27.659 41 Th¢ noies fom part trf theso fit)ancial statements
Brookside Prehool Balance Imar eet 31.3.24 Unrestri¥ed fund 31.3.23 Total funds Notes FIXED A&SETS Tamttible asscts 2J96 3,343 CURRENT A&SETS DcbtOTS Cash at bank and in hand 10 22.842 8.702 ?2.951) 3J.544 CREDITORS Amounts f#llillg due withit) otw year (6281) (14,392) Plb'f CURHENI. A.8SE'I'8 25,263 TOTAL AS8E'fs LESS CURRLNT LIABII.ITIES 27.659 41270 NET ASèiETS 27.659 41.270 UJJrebiri¢*d fuTbJs 41,270 TOTAL FUNDS 27.659 41.270 Th¥ finat)¢ial siai¢rn¢nts wer¢ approved by tht Board of Trusiees at)d auth0ri5ed for issuc on 15 DEmber 2025 2nd w¢re sigttcd on lis bchalf by.. 8 Crdnt- TnL8tee The ft011 forni part ofthost financial statenients Page S
Brooksid¢ prchool Notcs to thc Financial StsteAnts for ihe Year F.nded 31 March 2024 ACCOUNTING POLICILS BA$ of proprlng Ihr flth•clAI 5t4tvmethts The financial ststemcnts of the charity. Bhich 15 a publi¥ b¢nefil entity under FRS 102. have PTvpaTed i a¥¢ord¥nLe with thc C1tICS SORP (FRS 1021 Ac¥ounting and Rcpwting by ChariliLS.' StatLmcnt of Rccommendcd Pr8cii¢e applicabl¢ to ¢h8rititt prcparing thcir accounts 8¢cordanec with ihe Financial Rcporting St10rd aN)li¢abl¢ in th¢ UK and Rcpubli¢ of Ir¢14]]d IFRS 1021 Icffc¢tiv¢ l January 20191,. Financial RcportiTh8 Sthndard 102 Th¢ Firt#nLial RLyorting Stsnthtd applicablL ill tk UK artd Rcpublic of Ireland, ad thc Charitics Aet 2011. Thc fancial statcmcn15 havc en prcpared 4llMler thc hiQorieal cost ¢onv¢ntion. Incom¢ All income is recognis in thc Sratcmrnt of Financial .4LliI-ilÈes omle the charity has entitlement to the fvnds. it is probable that the income will b¢ r¢cetved and th¢ amouDi w be n]¢asur¢d reliably. Expthditure Liabililies are rce01S¢d as LxpcndiDJrc as 51Jon as therL is a IL'g&l or LonstsiJLivL' obligation committirtg thc chaTiiy to that eXidItur¢. it is probabl¢ that a traJJsfer of economic llerits ivill rcquired in 5ettlem¢nt and Ihc amoynt of th¢ obligation can m¢asur¢d r¢liably. F.xpcndilurc 15 acrounlcd for on ap acrrua15 basi5 atHJ ha5 been Clatfied under hcadrngs thai ag8reg2te 311 c(p.%¢ related to the ¢at¢gory. Where ¢ost% ¢4nnot be diThxtly attributed to patticu18r hcadin8s thcy hav¢ been allocated to activiiies on a basis consiswni with th¢ of rc$our¢cs. Tsng5blc fixed Assets Depre¢iaiion is prnvid at the following r8teg in OTdcr to write off ch ovcr Its c5111ned useful lÈfe. Fixtyres 2nd fthitsgs C()mput¢r eqUIpTrlt 15°/0 on cost 33°A on cost Taxation The charity 18 cxempt from tsx on its charitable activities. Fu¥HI arcouting Unrestricted fvnd5 clln u¥Ed in accordance with the charitable objectives at the discrelion of the trustees. Rtslricled funds. Lan only be u¥ed for parti¢lllar resirided purposes within Ihe obje¢ts of ihe charity. Restrictions arisc Whl spccifiLIl by thc d()nororwhcn fvnds art rai%Yl for parti¢ular Triet¢d pury)OSL¥. Purthcr ¢Kpl8mtion (rfthc n2tur¢ and purrK>5e of each fid is included in the notes lo the finaDcial st&tcments. Hire purcbase leasing cornmltm¢nts Rcnia15 paid undcr opcratin8 Icases are ¢har8ed to thc Statemcnt of Financial A¢tiviti¢s on a straight lin¢ t9$18 o%er the peTiINJ of the le&. P¢Dslon costs other post_rctlrement bejhefits Th¢ ¥harity 0rat¢S a d¢fined Lonttibuiioll pension scheED¥. CoTrttibution5 pJyablc u) thc Lh8Tity's pension scheme are charged io the Siatemeni ofFinattcial Aciiviiies the period 10 which ih¢y rela. Golng eibnoern Th¢ tnJst¢es hav¢ T¢agonabk expectation that the ehaTity hxs adequalc Te50urcc8 to Continue io operatIOJl81 existcnce for thc for¢xeable Thu$ th¢y Continue to #dopi thc goin conccrn basis yn preparing the annual financial stdlernents. Page 6 conlinued...
tes to thc Finallc St ts- conunu ror the Year F.TE 31 M 11 7024 DOIIATIONS AND LECACIES 31.3.24 31.3.23 DonatioFJ4 gT4Tts l¢ga¢i¢s IPVLSTMENT INCOVIE 31.3.24 31.3.23 D¢p)sit account inrest 102 COME FROM CFTARITABLE ACTIVITIES 31.3.24 31.3.23 Total activities Pre-school 79.057 31.497 io 71.670 40,370 OthLr incDmL SUPPORT COSTS Management Finanee PrLtySLhool 121.143 947 fjovernance c05Ls include th¢ followin8 fees pwd to the independenl txaminer.. 31.3.24 31.3.23 Independenl examinln Accountanty services 2.570 5,5(K> 2.400 0.31 Svpportcost$. included in the above. are as follovi5- 31.3.24 31.3.23 Total aetiviiies Pre-school Wag&% Social security Pcnsions Oihtr op¢raiin8 lea¥es- reDL Rates and water Tclephone AdvertÈsing Compui¢T ¢OSts 86.299 113.049 2.170 2.943 3.405 999 1.170 88 2,237 3.871 743 912 61 5.077 1,3¥4 674 1.531 29 6.632 2.449 5,515 1.334 Catcring and aetivitL¢S F.ducational rcsources & station Clcaning and waste disrAxI C&rricd lorwaTd 104.601 140,567 Pag¢ 7 comlnue..
BTook5ide Preschool Noi¢S 10 the Financial Siat¢men¢s- continu ror lh¢ Year Ended 31 March 2024 SUPPORT COSfS- 3l.J24 31.323 Tolal O¢1ivitieb Pre-sch(] Bry)u8ht tonvard RcpaiT8 & mahntcnartce Entcrtaining Prof&%siontsl f¢cs Insurancc Staffwelfare A¢¢ountan(y Donations Inlere51 on lai¢ paid PAYE Depreciation ot langible fixed ass¢t5 104,rf11 2,073 140.567 2.492 345 4JS1 5.594 625 165 8.070 8.700 730 15 947 TRUSTEES. RE4qUNERATION AND BEIYEFITS ThuL wLrL llL) I'l, T¥iniinLii¥tion or viher b¢nLfits' for th¥ yLar ¢nded 31 MI¢ 2024 Th)r for thc ycaT Ln&d 31 Mardj ?023. Tru$tee5' ¢xpenses ThLYc were no tru51cc5' ¢XPEn5¢5 paid for th¢ y¢ar cnd¢d 31 March 2024 nor for ihc year t*ded 31 Marth 2023. STAFF COSTS 31.3.24 31.3.23 Wages and salaries Social 5WUTity costs Other pension Losts 86,299 I13,9 2,170 2.943 118.16? Th¢ averdgL monthty numherof Lmploytts during thcyear was &s folli)v45: 31.3.24 31.3.23 S(utr No employees received ¢molumeJ)ts in excess of £60.(rtKI. Page continued...
Bnx)kside Preschool N te$ to the Financial Ststeo)ents- continued ror the Year F.ndtd 31 M h 2 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AIYD EYIMIWMENTS FROM Charit*ble aetli'iti Pre-school 113.093 Invcstment incom¢ Tot81 EXPENDITURE ON Raisin8 ndS Charitable actiiili Pre-sehool Total 161 719 YET INCO.VAFJ(EXPEi%DITURE) 148,618) RECOYCILIAI'IOiY OF TrUNDS Tolal futtd$ broughi fornard ¥9,888 TOTAL FUNDS CARRIED FORWARD TAliGIBLE FIXED ASSETS Fixtvr¢s Computer llipment rJtiin85 Totals COST Ai l April ?023 and 31 March 2024 DEPRECIATIOL At I ApTII 2023 ChaT8C foryear 5,215 558 1222 6,437 947 At 31 MarLh 24 NET BOOK VALU& At 31 Maffh 2024 2278 118 2.396 At 31 March 2023 2.836 507 3.343 Poge continued..
Brookside Preschool Notc5 to the Financial Stat r he Year En DEBTORS: AMOUNTS FALLlf4C DUE WITHIN ONE YEAR 31.324 31.323 Trade debtors 21842 22.950 ii. CREDITORS: AMOU.NTS FALLING DUE WITHIN ONE YEAR 31.314 31.3a3 Trade ¢r&Jitors r&xaiiott and 8o¢ial security Other Lr¢ditors lJ02 4.011 10.381 4.914 6.281 12. MOVEl¥1ET IN FUNDS Nct movemcnt in lund5 At 31.3.24 Ai 1.4.23 VnrL¥trlct¢d fuods GLnLr81 fLV)d 41.270 113.6111 27,659 TOTAL FUh'DS 41.270 13 6111 27,659 rnovcmcnt in fundK includcd in tb¢ abov¢ arc as follous: IncoiDin¥ souwes R¥sour¢ expended MovLmcnt in funds Unrestrletsd f¥ttds General furtd 110.¥72 1124.41431 I'OTAL FUNDS I lo72 124.4831 136111 Compar*¢ives for movement in Net movement in funds. At 31.3.23 At 1.4.22 Ullrestri¢t¢d funds General fuThl 89.%88 (48.618) 41,270 TOTAL Fuf4DS ft9.888 486181 Pag¢ I eontinued..
Brookside Pre*hool Nolcs to ih¢ Financial Slai¢ f hcYearE l Match 20 12. MOVEMEi%T IN FUNDS- ¢o•tl•u¢d Comparalivc ncl ny)VCmthi tuthds. Included in (he abov¢ are as follows.. InmIng resources RLSOUlf¢5 expend&J Movrm¢nt ID ndS Unrestritted futtds Jenerdl fund 113.101 1161.7191 148.618) TOTAL FUNDS 113.101 161.7191 48.618) A cuttet)t year 12 niottths and prior year l? months combined p)sition is as follow$: tnovemenl in funds Ai 31.3.24 Al 1.4.22 Unrtstritted funds G¥nLfdl fund 119.88 1622291 ?7,659 TOTAL FUNDS 89.888 62 A Lurr¢nt yw l? moDth¥ and prior year 12 munths net mi)viTh¢nt in fid inclutk.d in thc alM)VL arL &8 follows.. Incoming resources Resources expended M0vernLt in funds Unre$trl¢tl funds G¢neral fLJJd 223.973 1286202) 162229) TOTAL FUNDS 2?3 973 286.2041 62 ?291 13. RELATED PARTY DISCLOSURES S O'Hallorarn a tru51ee. was pai(1 £41M) For the pmvision ofserviLes lo distnantle a thed. build a new shed at)d repair fL Trcing. Pagell