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2024-08-31-accounts

Royal Eltham Pre-school AGM Minutes

Location: Royal Eltham Pre-school

Date: 05/02/2025

Present: Jane Guest (JG), Ros Metaxas (RM), Anita Sheen (AS), Sophie Killick (SK), Hannah Perris (HP)

Agenda Item Actions
1 Apologies and
welcome
Andy Richmond
Julie Benstead
2 Minutes from
last meeting
All actions have been completed and the
minutes were signed by AS.
3 Chair Person’s
Report
Report delivered by AS:
It has been another busy year within the Pre-
school, new children joined to enjoy a
variety of activities and develop new skills
ready to leave for school. Some children
stayed for this year and again will get to
experience a range of new activities to
continue their development along with the
new children that started in September
2024.
The continued commitment of the staff is to
be gratefully acknowledged, they strive
to keep things fresh and interesting for
everyone, while supporting the children to
feel safe, cared for and listened to while
playing, learning and growing in
confidence.
Some of our fundraising didn’t go ahead quite
as planned, however thanks to the
generosity of parents and the work of the
committee to gain support from local
businesses this has not had a major impact.
We have been able to buy new
equipment that was needed, fund projects
that are run and have some fun along the
way. Hopefully things will run smoothly this
year although some of the activities are
more weather dependent.
We are so very lucky to have had such
committed staff and committee members for
a number of years now, I hope that this
continues for the future. We would welcome
any new members as this helps to keep
things fresh with new ideas, skills and
perspectives. I know that I talk with pride
about the Pre-school and how lovely it
feels here. Thank you to everybody that is
part of the brilliant Pre-school team.
4 Supervisor’s
Report
Delivered by RM and JG:
Dear Trustees, Parents, and Supporters,
It’s a pleasure to present this report for Royal
Eltham Pre-school as we look back on a busy
and productive year. We have had some
challenges, but also many successes, and
we are excited about what lies ahead.
September 2023 started with an unusually
low number of children on roll, but we saw a
significant increase in numbers from January
2024 onwards. The final few spaces were
filled after the Easter holiday. Due to the
younger ages of many children who joined in
January and April (most of whom are not yet
old enough to start Reception in September
2024), we anticipate that the number of
returning children for the upcoming year will
be much higher than last year. This is a
positive sign for the preschool’s growth and
sustainability.
We are pleased to announce that two of our
staff members have successfully completed
their Level 3 qualifications in early childhood
education. This brings our entire team to a
high level of professional qualification, as
every member now holds a Level 3 or higher
qualification. This is a significant achievement
that demonstrates our commitment to
providing the best possible care and
education for the children.
We would like to extend our deepest
gratitude to the committee for their ongoing
efforts to
raise money and promote the preschool
within the community. Their dedication to
supporting us has made a tangible difference
in our ability to enhance the preschool’s
resources and services.
Additionally, a new Facebook page has been
launched to further promote and advertise the
preschool, helping to increase visibility and
outreach to potential families.
We would like to take this opportunity to
thank our fantastic team for their continued
hard
work and dedication. A special thank you
goes to Sally, Michelle, Linda, Emma, and
Hayley.
Your commitment, passion, and care are
greatly appreciated, and we could not do it
without you. We look forward to continuing
our work together and achieving even greater
success in the coming year.
In closing, we are proud of what we have
achieved this year and excited about the
future. The preschool continues to grow, and
we remain committed to providing a safe,
nurturing, and enriching environment for all
the children in our care. We are grateful to
the trustees, parents, staff, and volunteers for
their ongoing support, and we look forward to
another successful year ahead.
Thank you for your continued trust and
support.
Sincerely,
Jane and Ros
5 Treasurer’s
report
Report delivered by SK:
Financial Statements 2023/24
The pre-school generated a loss of £3,605 for
the academic year.
INCOME
Parent Feescontinue to decline year on year
with LBG (Greenwich Council) funded places
increasing (down from 14% to 11%).
Overall income for child places decreased by
£5.3k (4%) as a result of a lower than normal
intake in the Autumn term which increased in
each subsequent term. Income is expected to
recover further in Autumn2024/25with intake
numbers expected to be higher than last
year.
Income fromGreenwich Council Funded
Placestotalled £113,006 and Parent Fees
totalled £15,354. This is down against prior
year by £4,909 for LBG funded places and up
£34 in parents fees against prior year.
LBG funding paid £21,833.70 (50% of the
Autumn term 2024/25 early). This has been

deferred to 2024/25 as not to distort year on year income. Other Income: Profit from Fundraising was £1,385 which was made up from donations and fundraising from the party in the park and quiz night, easter and Christmas raffles. EXPENDITURE Expenditure reported under premises has increased against prior year as previously discussed £12,120 per year against £11,360 prior year. Wages: Wages have risen by 2% in the year, which against a backdrop of inflation and wage growth of circa 10% represents a reduction of wage, this is primarily caused by increased staffing levels to support children with additional needs and inflationary increases of circa 3%. Equipment: Expenditure on equipment totalled £1,595. The lowest expenditure on equipment over the last 3 years. Insurance: Costs totalled £1,336 which is slightly up from previous year. Consumables: Costs are largely comprised of arts and crafts supply and cooking ingredients. This totalled £2,790 this year which was £600 higher than previous year. Administrative Costs: Costs for the year were £3,268. This spend is comprised of new signage and advertising banner plus an advertising/article in the local SE9 magazine. Debtors: Parent Fees are all settled.

The payroll company holds £3,906.
Balance Sheet:
The pre-school bank account balances and
petty cash in hand total £97,110. The balance
shown remains healthy but needs to be
closely monitored to ensure further losses
can be avoided. It has also been advised that
REPS sits on significant cash balances which
are not interest bearing. With current
cashflow analysis, it was suggested that
REPS open an interest bearing account to
benefit from the current interest rate to
increase their income.
A working balance should be maintained in
the current account to ensure liabilities are
met timely.
JG/RM
6 Election of
Officers
AS was nominated as Chair by SK and HP
seconded.
SK was nominated as Treasurer by JG and
HP seconded.
HP was nominated as Secretary AS and SK
seconded.
Now HP is an officer, an enhanced DBS
check will be needed.
OFSTED and the Charity Commission will be
updated on all changes to officers.
RM/JG
RM/JG/AS
7 AOB Events:
It was agreed there will be no picnic this
summer due to the weather stopping the
2024 event.
There will be a quiz before the Easter break
on 2nd April.
Prizes are needed for the quiz winners/runner
up and the raffle.
Fundraising:
An appeal will be made to parents for
donations for new tables and the Living Eggs
scheme. Suggested donation £10 per head.
SK/RM/JK
Committee
members to
help source
prizes
JG/RM
(newsletter)

Next Meetin 12103125 7.30

Royal Eltham Pre-School Finance Report 12 months to 31 August 2024

1) Notes to 2023/24 Accounts

a) Creditors
i) Other Liabilities - deferred Income
ii] Parents fees Paid in advance
b) Debtors
i) Payroll Service
ii) Parent Fees Outstanding
2) Details of Accounts– Income
Income from Fundraising
Christmas Raffle
Easter Egg Raffle
Easy Fundraising / Just giving
Westmount Walk
Quiz and Raffle night
Donation
Other income
Course Fee Contribution
Photography commission/keyring
Godstone Farm_(offset with expenditure below 18/19)_
Safeguard course contribution
Dear Zoo
Ugly Duckling
Other
3) Details of Accounts – Expenditure
Other expenditure
Staff Christmas Party
Living Eggs
Ugly Duckling
Dear Zoo
Handyman Works
Godstone Farm Trip
Other
2023/24
2022/23
2021/22
(21,834)
(180)
(22,014)
3,906
2,818
2,793
304
254
3,906
3,122
3,047
2023/24
2022/23
2021/22
98
100
94
100
100
94
536
536
169
6
15
331
612
419
1,065
1,354
791
320
323
1,385
1,677
791
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7
0
0
7
0
2023/24
2022/23
2021/22
0
480
469
0
348
348
0
0
0
0
0
0
0
0
0
0
0
0
0
0
60
0
828
877

Royal Eltham Pre-School Finance Report 12 months to 31 August 2024

4) Summary of Income and Expenditure
Income
Parent fee
Deposit
LBG Free Places
Grants
Income from fundraising
Interest
Other
Expenditure
Premises
Wages
Equipment
Insurance
Consumables
Admin
Other
Net Surplus /(Loss)
5) Capital Account for the Year
Opening Balance
Income
Expenditure
Represented by:
Bank Current Account Lloyds TSB 9060
Bank Current Account Lloyds TSB 9468 (Fundraising)
Bank Current Account Coop
Cash in hand
Debtors
Creditors
2023/24
2022/23
2021/22
15,354
15,522
18,566
0
0
0
113,006
117,915
113,834
0
0
0
1,385
1,676
956
22
7
0
0
0
0
129,767
135,120
133,356
12,120
11,360
10,500
111,954
109,744
111,983
1,595
1,891
3,659
1,336
1,274
1,237
2,790
2,148
1,665
3,268
3,113
4,462
309
828
877
133,372
130,358
134,383
(3,605)
4,762
(1,027)
2023/24
2022/23
2021/22
100,715
95,953
96,980
129,767
135,120
133,356
(133,372)
(130,358)
(134,383)
97,110
100,715
95,953
113,507
95,578
90,893
1,280
1,264
1,257
0
0
0
430
752
757
3,906
3,122
3,047
(22,014)
0
0
97,109
100,716
95,954

Royal Eltham Pre School 2023/24

17[th] October 2024

Note to the Accounts 2023/24

I have audited the balance sheet of the Royal Eltham Pre School and the associated income and expenditure reports

I have carried out a number of checks in reviewing these accounts including

It is in my opinion that these financial statements have been produced using generally accepted accounting principles.

Observation

A few observations for 2023/24

The preschool accounts remain in a strong position. The cash reserves of c.£97k provides sufficient cover should there be any delay in cash flow. Effectively the reserves available would cover c.9 months’ worth of expenditure should there be no income over the same period

In the 2023/24 year there was a small deficit of £3,605

Income

Parent Fees continue to decline year on year with LBG funded places increasing (down from 14% to 11% between years).

There was a one off receipt of £6,644.16 from LBG as a supplementary receipt with no restrictions on use.

Overall income for child places has decreased by £5.3k (4%) as a result of a lower than normal intake in the Autumn term which increased in each subsequent term. Income is expected to recover further in the Autumm 2024/25 term with intake numbers expected to be higher than last year.

LBG funding paid £21,833.70 (50% of the Autumn term 2024/25 FY) early. This has been deferred to 2024/25 so as not to distort year on year income.

Expenditure

Wages have risen by just 2% in the year, which against a backdrop of inflation and wage growth of circa 10% represents a reduction in wgae this is primarily caused by increased staffing levels to support children with additional needs and inflationary increases of c.3%

All other costs have remained relatively in line with last year despite underlying inflationary pressures of 10% in the wider economy

Recommendation

1. It was noted that REPS sits on a significant cash balances which are not interest bearing. With current cashflow analysis, it was suggested that REPS open an interest bearing account to benefit from the current interest rates to increase their income. A working balance should be maintained in the current account to ensure liabilities are met timely.

Darren Attridge - ACMA, CGMA