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2025-08-31-accounts

Royal Eltham Pre-school Committee Meeting Minutes

Location: Royal Eltham Pre-school

Date: 04/02/2025

Present: Anita Sheen, Jane Guest, Ros Metaxas, Sophie Killick, Andy Richmond, Katie Jackling-Sharples, Hannah Perris

Agenda Item Action by
1 Apologies and
welcome
Apologies received from Julie Bensted.
Welcome from the Chair and introductions for
the benefit of KJS
2 Minutes from
last meeting
All actions from last AGM are complete
The minutes were signed by AS
3 Chairperson’s
report
The start of the academic year in 2024 went
well with several children returning and a
good number starting at the beginning of the
year. The staff have kept the children busy
learning new skills, growing in confidence in
all areas of their development, while keeping
them safe in an ever changing and exciting
environment. The staff work hard to give the
children the best start in life so that they can
go on and be successful learners at school.
This year has seen changes within the Early
Years Sector with new frameworks, DFE
guidance and regulations for the staff to work
with. The Pre School staff have adapted
teaching styles to accommodate the various
needs of the children within the Pre School
with these in mind.
The hall has had a massive overhaul and
been redecorated with new cupboards for
better storage which I believe had made the
space feel and look cleaner along with a
more modern feel.
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.
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 Supervisors’
Report
We are pleased to present our Supervisors’
Report for Royal Eltham Pre-School, covering
the period from September 2024 to August
2025.
Over the past year there have been both
challenges and successes, and the pre-
school has continued to develop and move
forward positively.
The year began with a high number of
children enrolled, with strong attendance
maintained throughout the year. Looking
ahead, the September 2025 intake is also
looking very positive. Some changes that
have been made to the curriculum, changes
to everyday practice, staff training and the
introduction of new activities have helped to
improve the overall learning environment and
to continue to provide high-quality care and
learning experiences.
We would like to take this opportunity to
thank the team for their continued hard work
and dedication especially during times of their
own personal challenges. A special thank you
goes to Sally, Michelle, Linda, Emma and
Hayley.
We are looking forward to the proposed
refurbishment of the hall due to take place
over the summer, which will further enhance
the environment for the children and staff.
We would like to thank the committee for their
continued support, commitment and hard
work throughout the year. Their ideas and
efforts to raise the profile of the pre-school
and to fundraise for new resources are very
much appreciated.
As we move into the coming year, we do so
with optimism and confidence, and we look
forward to seeing the pre-school continue to
grow and thrive.
5 Treasurer’s
Report
REPS Financial Statements 2024/2025
The pre-school is currently in a strong
position. This year there was a surplus of
£18,741.
INCOME
Parent fees continue to decline year on year
with LBG funded places increasing (down
from 11% to 9%).
Overall income for child places increased by
£22.3k (17%). This is a result of the Autumn
intake being higher this year than the
previous year.
Income from Greenwich Council (RBG)
funded places totalled £136,564, and Parent
fees totalled £14,106. RBG funded places
has risen by £23,558 compared to last year
but parents fees against prior year have
declined by £1,248.
RBG funding paid £17,982 (50% of the
Autumn term 204.25 early). This has been
deferred to 2025/26 as not to distort year on

year income. Additional income via interest earned £1.3k has been recorded as a result of following guidance from the new accountant’s observations to place funds into a high interest account without disrupting free cashflow. Other Income Fundraising was £588 which was made up from donations and fundraising primarily from the raffles. This was down against prior year over £700 due to us not doing any quiz nights or big events. EXPENDITURE Expenditure reported under premises has increased against prior year as previously discussed a £12,360 per year against £12,120 prior year. Wages Wages have risen by £288 this year (0.25%), with the London Living Wage rising I suggest that the committee agree on a further increase to wages this year to supplement the rise in cost of living and the London Living Wage rises. Equipment Expenditure on equipment totalled £2,061. The highest expenditure on equipment over the last 3 years.

Insurance costs totalled £1,341 which is slightly up from previous year. Consumables Costs are largely comprised of arts and crafts supply and cooking ingredients. This totalled £2,842 this year which was £52 higher than previous year and reflects increases in costs for consumables. Administrative Costs Costs for the year were £3303. This spend is comprised of training and development primarily. Debtors Parent fees are all settled. The payroll company hold £4,237. Balance Sheet The pre-school bank account balances and petty cash in hand total £115,851. The balance shown remains healthy but needs to be closely monitored. It has also been advised that REPS should be placing a further £10- £20k into the deposit account to continue to earn interest. A working balance of no less than £40k should be maintained in the current account to ensure liabilities are met timely.

6 Election of
officers
AS nominated as Chairperson by SK and
seconded by AR,
SK nominated as Treasurer by HP and AS
seconded
HP nominated as Secretary by AR and
seconded by KJS
7 AOB Staffing
Sally will be retiring in March 2026 after
almost 25 years at REPS.
The committee will organise a parent
collection for a garden centre voucher and
ask parents for video messages. HP will
collect the money. SK will compile videos.
Ideally the role will be replaced with a Level 3
qualified practitioner, part-time.
SK raised that younger staff need to be
recruited and apprenticeships were briefly
discussed.
Lunchtime staff will be reviewed to ensure
ratios are met.
Salary increase
SK will do some calculations for a potential
salary increase for the staff. This will then be
reviewed by the Trustees. N.B the national
minimum wage increases on 1st April 2026.
Fees and places
The committee will discuss potential to
increase parent fees once RGB funding is
confirmed in March 2026.
RM, JG
HP, SK
SK, JG, RM,
HP
Two year old places will also be reviewed.
Fundraising
The committee will organise more fundraising
events in 2026 including a quiz. Other ideas
were discussed such as the picnic and
hamper raffles.
SK will share details of seasonal workshops
which might be interesting to parents and can
generate additional funds.
A Just Giving campaign will be created for
the chick hatching project.
Committee
Ideas for how to recruit regular parent
attendees to the committee were discussed
and a WhatsApp group will be established.
The next AGM should be held in autumn
2026.
All
All
SK
HP
HP, KJS
8 Next meeting 18/03/26

Royal Eltham Pre-School Finance Report 12 months to 31 August 2025

1) Notes to 2024/25 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
3) Details of Accounts– Expenditure
Other expenditure
Staff Christmas Party
Living Eggs
Ugly Duckling
Dear Zoo
Handyman Works
Godstone Farm Trip
Other
2024/25
2023/24
2022/23
(17,982)
(21,834)
0
(180)
0
(17,982)
(22,014)
0
4,192
3,906
2,818
45
0
304
4,237
3,906
3,122
2024/25
2023/24
2022/23
100
98
100
100
100
100
110
536
536
12
0
6
266
331
612
588
1,065
1,354
340
320
323
928
1,385
1,677
2024/25
2023/24
2022/23
0
0
480
0
0
348
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
828

Royal Eltham Pre-School Finance Report 12 months to 31 August 2025

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 Lloyds High Interest Deposit
Cash in hand
Debtors
Creditors
2024/25
2023/24
2022/23
14,106
15,354
15,522
0
0
0
136,564
113,006
117,915
0
0
0
588
1,385
1,676
1,292
22
7
340
0
0
152,890
129,767
135,120
12,360
12,120
11,360
112,242
111,954
109,744
2,061
1,595
1,891
1,341
1,336
1,274
2,842
2,790
2,148
3,303
3,268
3,113
0
309
828
134,149
133,372
130,358
18,741
(3,605)
4,762
2024/25
2023/24
2022/23
97,110
100,715
95,953
152,890
129,767
135,120
(134,149)
(133,372)
(130,358)
115,851
97,110
100,715
56,269
113,507
95,578
1,292
1,280
1,264
71,281
0
0
754
430
752
4,237
3,906
3,122
(17,982)
(22,014)
0
115,851
97,109
100,716

Royal Eltham Pre School 2024/25

4[th] January 2026

Note to the Accounts 2024/25

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 2024/2025

The preschool accounts remain in a strong position. The cash reserves of c.£116k provides sufficient cover should there be any delay in cash flow. Effectively the reserves available would cover c.10 months’ worth of expenditure should there be no income over the same period

In the 2024/2025 year there was a surplus of £18,741

Income

Parent Fees continue to decline year on year with LBG funded places increasing over the same period. Parent Fees represent 9% of income from placement.

Overall income for child places has increased by £22.3k (17%) as indicated in last year’s accounts where the Autumn intake was expected to be higher than the previous year

LBG funding paid £17.982 (50% of the Autumn term 2025/26 FY) early. This has been deferred to 2025/26 so as not to distort year on year income.

Additional income via interest earned of £1.3k has been recorded as a result of following guidance from the new accountant’s observations to place funds into a high interest account without disrupting free cashflow.

Expenditure

Wages have remained in line with last year which against a backdrop of inflation and wage growth of circa 4%-5% represents a real time reduction.

All other costs have remained relatively in line with last year despite RPI being between 3% and 4% for most of the year.

Recommendation

1. It was noted that REPS continues to sit on an increasing positive cash balance in a non interest bearing account. With current cashflow analysis, a further £10£20k could be placed into the deposit account to continue to earn interest. A working balance of no less than £40k should be maintained in the current account to ensure liabilities are met timely

Darren Attridge - ACMA, CGMA