Kon! CHARITY COMMISSION | Independent examiner's report on the FOR ENGLAND AND WALES accounts
Section A Independent Examiner’s Report Report to the trustees/ Harrowbarrow and Metherell Pre-School members of On accounts for the year | 05 April 2025 Charity no | 1021597 ended | (if any) Set out on pages | 2, cf ahi ee Mepenrt . | report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 05/04/2025 Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act’). | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent | have completed my examination. | confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: e the accounting records were not kept in accordance with section 130 of the Charities Act; or e the accounts did not accord with the accounting records; or e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts givea ‘true and fair’ view which is not a matter considered as part of an independent examination. | have no concerns and have come across no other matters in connection with the examination to which which attention should be drawn in this report in in order to to enable a proper understanding of the the accounts to be reached. * Please delete the words in the brackets if they do not apply. Name: |CLAIC EE forPEe Relevant professional qualification(s) or body (if any): Address: ||AVEWOOd TRELACIW LacuNntion FPUFZOL
| have no concerns and have come across no other matters in connection with the examination to which which attention should be drawn in this report in in order to to enable a proper understanding of the the accounts to be reached.
IER 1
Oct 2018
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Section B
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Disclosure
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Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
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Give here brief details of
any items that the
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IER
2
Oct 2018
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Registered Charity No. 1021597 Ofsted Registration No: EY542323 Harrowbarrow School, School Road, Harrowbarrow, Callington. PL17 8BQ
Harrowbarrow and Metherell Pre-School
Trustees Annual Report for the Period 6 April 2024 to 5" April 2025
Names of the Charity Trustees
Laura Voaden Chairperson Sarah Marley Treasurer Charlotte Smith Secretary Jacqueline Roberts Emma Stidwell
Names of Advisers to the Charity
Dawe, Hawken and Dodd Accountants, 52 Fore Street, Callington, Cornwall, PL17 7AJ
Structure Governance and Management
Type of governing document: Constitution
The Pre-school is a body in membership of the Pre-school Learning Alliance. Trustees are selected by election by the members of the pre-school, subject to the mandatory checks by the disclosure and barring service (DBS).
Objectives set out in the charities governing document
The aims of the Pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for
the needs of their children through community groups and by:
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a. offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
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b. encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;
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c. instigating and adhering to and furthering the aims and objects of the Pre-school Learning Alliance.
Summary of the main activities undertaken in the public benefit
The pre-school offers Ofsted registered childcare and education for children under 5 years old whatever their race, culture, religion, means or ability. To meet the needs of the children and their families within the local area.
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Financial Review
Reserves Policy:
The charity maintains a separate reserve account which is reviewed annually at the end of the accounting period. The funds within the reserve account are maintained to enable the payment of 3 months’ rent and to cover the costs of staff redundancies.
Principle sources of funding:
The charity derives the majority of its income from payments from Cornwall Council for the provision of childcare, this is calculated as a fixed hourly rate for eligible children. The remainder of its funding comes from fees charged to parents for childcare over and above those hours funded by the Council. A small amount of funds is raised by the charity are from donations or other fundraising activities.
Expenditure:
The majority of the expenditure of the charity is for the employment of the staff required to meet the statutory obligations for child to adult ratios as set out in the Early Years Foundation Stage Statutory Framework. The remainder of the expenditure derived from the costs renting premises, insurance, food and equipment necessary to operate a childcare setting.
Notes to the accounts:
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Payments were made to trustees during the period; these payments were limited to reimbursement for items of equipment or services paid for by those trustees on behalf of the pre-school.
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Members of staff within the pre-school also served as trustees. They received salary payments and benefits for their employment as pre-school staff but no payments for their duties as trustees. As set out in section 5.8 of the charities governing document.
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During the period the pre-school had no fixed assets, the capitalisation rate for individual assets has been set at 2% of the charities turnover.
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A Petty Cash Bank Account is in use for low value payments for food and consumables. These are purchased via debit card by the setting leader; the receipts are periodically audited by the treasurer to ensure that the purchases are appropriate. The Petty Cash Account contains a maximum of £200 which is replenished on a 4 weekly basis. The trustees of Harrowbarrow and Metherell Pre-School have delegated the authority to purchase up to this limit to the setting leader.
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Harrowbarrow and Metherell Pre-School
Accounts 2024 - 2025
| Receipts | 2024-25 | 2023-24 | ||
|---|---|---|---|---|
| Parent Fees | £10,803 | £15,336 | ||
| Lunch Fees | £711 | £2,406 | ||
| Council Payments | £78,168 | £66,228 | ||
| Fundraising | £0 | £0 | ||
| Grants/ donations | £500 | £601 | ||
| Misc | £260 | £314 | ||
| Interestpayments | £229 | £175 | ||
| Total | £90,670 | £85,061 | ||
| Payments | ||||
| Salariesand pensions | £65,480 | £61,105 | ||
| PAYE | £6,826 | £6,402 | ||
| Rentand Rates | £5,266 | £706 | ||
| School Lunches | £2,188 | £2,352 | ||
| Premises Costs | £0 | £15,127 | ||
| Food/Consumables | £2,930 | £3,158 | ||
| Equipment | £807 | £0 | ||
| Office Costs | £1,294 | £1,439 | ||
| Insurance | £810 | £773 | . | |
| Training Costs | £0 | £95 | ||
| Misc (D) | £645 | £247 | ||
| Total | £86,247 | £91,404 | ||
| Surplus/Deficit | £4,424 | -£6,343 | ||
| Balance Brought Forward | £58,102 | £42,969 | ||
| Balance Carried Forward | £62,526 | £36,625 | ||
| Reserves broughtforward | £14,822 | £13,956 | ||
| Transferfrom reserves | £0 | £0 | ||
| Reserves set aside | £695 | £691 | ||
| Interest on reserves | £229 | £175 | ||
| Reserves at period end | £15,746 | £14,822 | ||
| Cash in hand broughtforward | £0 | £29 | ||
| Monies paid in oraddedto cash in hand | £0 | -£29 | ||
| Cash in hand at period end | £0 | £0 | ||
| Balance at Bank | £42,357 | £28,147 | ||
| Cash in Hand | £0 | £0 | ||
| ReservesatBank | £15,746 | £14,822 | ||
| £58,102 | £42,969 |
Signed on behalf of the Trustees
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Chairperson’s Report
This year the preschool has gone from strength to strength, with a higher number of children attending in September than in previous years. We had 16 children attending the setting at the start of the term, with more due to begin over the next few months. Such is the demand of the preschool, we also have parents booking their babies in to start in 2027.
These past few years have also seen the setting achieve the most secure financial position in which it has ever been. This is partly due to the new funding, but also due to the increasing popularity of the preschool. It is a joy to see the children being collected from the preschool at the end of the day, with big smiles and lots of stories about the fun they have had during their session.
The increase in numbers and the fantastic financial position is down to the dedication, hard work and enthusiasm with which the preschool is run by the members of staff. They provide a caring, happy and educational environment for the children, who see the setting as a home from home, often greeting staff with big cuddles when they are dropped off by their parents or guardians. This is also apparent in children who have left the preschool and moved on to attending the primary school, who will often go out of their way to say hello and give a big hug to the staff whenever they see them.
The preschool provides a valuable and important transition to the primary school, with older children at the setting attending sessions in Class 1 with the reception teachers. The preschool staff and school teachers work together to help the children move seamlessly into the reception class, benefitting from the familiarity and comfort of knowing their surroundings.
The preschool trips, such as visits to the beach, theatre and soft play are well organised, and add to the children’s enjoyment of their time at the setting, increasing their knowledge of the wider world and social interactions. The events such as the Easter Egg Hunt, Halloween and Christmas parties are always well organised and attended, with staff and committee members donating their own time to help with the popular events.
On a personal note, | have been involved with the preschool for many years, with my son, who is soon turning 16, attending from the age of 2. | have also been involved with the committee for many of those years, and although at times it has been a struggle to encourage parents, guardians and wider family members to join the committee, it now feels as if we have a solid and dedicated committee who are willing to give their personal time to help the preschool, which is very much appreciated.
| would like to thank all the members of staff, and the committee, for helping the preschool to thrive, and providing the children with the best possible start to their education journeys.
Treasurer’s Report
This report covers the financial year of April 2024-April 2025, not the school year, and therefore only covers the expenditure and income during that period. At the time of writing this report the accounts have not yet been checked and verified.
Overall, the last year was another financially secure year for the Preschool and the accounts remained stable. Last year it was agreed by the committee that a sufficient amount of time had passed that would be highly unlikely that Covid Furlough payments would be reclaimed and the
money could used to benefit the Preschool. The Preschool has since invested £500 in a new PC, £260 in new hoover, in July last year £140 on a new iPad and then another 3 iPads at £1,200. The reserves have, as always, increased in line with the agreed contingency planning put in place should the Preschool have to close.
The accounts over the last 4 years also show that operating costs have remained largely stable. Based on the last two years we need to generate between: £55 000 - £71 000, per year to remain financially viable. The majority of this expenditure (usually around 82%) is staff salaries and another 5% on rent, which means there is very little room to manoeuvre if savings did need to be made. We therefore need continue to ensure that staff costs balance with the need for staff; keeping our adult to child ratios at their most efficient and effective. Also, where possible all of our funded children should be encouraged to take up their full funding allocation. Looking ahead, hopefully child numbers will continue to remain as they have in recent years.
The funding from Tesco of £1000 to go towards a sensory garden and further improvements to the outside area still needs to be spent as there is a time limit which needs to be considered.
Overall the Preschool continues to look financially stable and that can be attributed to so many factors. Thank you Emma, Jess, Sharon, Granny Di, Charlotte and all those that volunteer and support in one way or another.
On closing | would like to take this chance to formally step down from the role of treasurer with immediate effect. | plan to continue to support the new treasurer settle into the role but, due to other commitments, this will be for 12 months at most after which point | will be stepping away from the preschool committee completely to make way for new supporters. Thank you all for your support and | wish you all the best.
Sarah Marley Treasurer
Setting Leaders Report
Another year gone and it was another busy year. We started the academic year with 14 children which was an amazing start, and this slowly increased in the spring term to 16 children. As the year went on our numbers continued to increase to a fantastic 21 children. With numbers being so high we continued to have four members of staff to ensure that the quality of our care stayed at the highest level and to ensure we remained within ratio. We said goodbye to 11 children this year, 9 of them going to Harrowbarrow primary school, one going to St Dominick primary and one going to a Callington primary. We worked as closely as possible with the school to make the transition as smooth for the children as we could. This year again our transition sessions werea little different to previous years. The reception class has two teachers so to enable the children to get to know both of their new teachers we did two transition sessions a week. This enabled the children a lot of time to familiarise themselves with their new surroundings and their new teachers. The existing reception class joined us for some of our transition sessions this yearto help show the children around and to become familiar with people who they will get to play with during breaktimes etc. We currently have 15 children on roll with another 1 joining in January and 1 more confirmed for Easter. With more children/parents enquiring for the future years and some of our existing children increasing their hours in January. With such good child numbers and new children hopefully starting in January and the possibility of existing children increasing their hours we are hopefully looking at having another
stable year financially. We are continuing to make changes and improvements both inside and outside the preschool. This spring we kindly had a donation from Galliford Try, which Sarah our treasurer managed to secure. This enabled some of their employees (one of whom was Sarah’s husband, so thank you both very much) to come and after much hard work they lifted and releveled many slabs in our outside area and spread tonnes of beautiful play bark. This not only made our preschool garden look very inviting and clean but also took away an area which we had identified as an accident hot spot for the children who attend. We have been so fortunate this year as we then had a further donation of help which has come from Jaqualine, Richard and Charlotte who have given time and money to the preschool this year and worked tirelessly to sort out the new sheds as well as deep cleaning and sorting the inside cupboard of doom, shampooing the carpets, helping with ongoing IT issues, paid for skips and storage boxes to help get things to the highest standard we can. So, our appreciation and thanks go out to you all for all your help and support. This year we as always held our usual fundraising events, starting with our Halloween party here at the Queens Head and it was lovely to see so many families enjoying themselves and supporting us, we also had our Christmas party at the Honicombe Arms with a visit from Santa who also kindly joined us again for our Christmas dinner and party day. We held our Easter egg hunt at the school which was a great success. We did a few exciting trips this year and had some special visitors, in October we went to Calstock Arts Centre to watch Two Marys, five Jacks and one very large shoe, which was great, Later in October we took a trip to the fire station in Callington to learn about fire safety and about occupations. In November we hada visit from the police who showed us their equipment, talked about the things their job involves, and we even got to sit in the car and put the lights and nee nahs on. Following that in December we went to the theatre Royal Plymouth to watch Father Christmas, it was amazing and enjoyed by all. In March we were lucky enough to be invited by the school to watch a science show at the village hall, this was an interesting interactive show for the children to join in with. In April we went to Deer Park Farm to see the Lambs and understand a little about life cycles and where our food comes from. We even managed to hatch some chickens from eggs in an incubator at preschool and watch them develop from eggs, to chicks and then to full grown chickens. In June we took a walk to the local garden centre to buy some vegetable plants to grow on and pick to help further expand our topic of where food comes from. In July we took a sunny, warm trip to the beach which was so much fun. The children lovely playing in the sand and getting drenched jumping the waves. Finely our last trip of the year was to miner’s adventure soft play, which was a lovely end to the academic year, full of fun. | hope that you already know but just in case you don't | would like to take this opportunity to personally thank you for all the support you have given me and the preschool staff over the last 12months. | know you are all doing roles which can on occasion be challenging, but all our committee members really have been invaluable to the running of pre-school over the last 12 months as always, some of whom continue to give their support despite the fact that they no longer have children within the setting. | would especially like to thank Sarah who kindly took the role of treasurer well over a year ago, | know that occasionally it has beena bit stressful, but you have done and are continuing to do an absolutely great job. You will be pleased to know that we have found a willing volunteer for you to train up as sadly we will be losing you when the time is right for you and our treasurer to be. So, | won’t say goodbye just yet as | feel your help and support will be much needed before you can officially switch roles. | would also like to thank Abi our chairperson for her support through this year, Although | generally try to keep my reports relevant to the past academic year| feel it would be unfair while thanking Abi not to mention that | have begged her to stay on as chair until we have had our Ofsted inspection, however I’m sure you are all aware this did happen in September and we achieved a good result. Abi was an amazing support on the run up to this and her time and caring for us at that point will not be forgotten. So it is with a heavy heart that now sadly we will be say thank you and goodbye to Abi, however she wont be going
far as although no longer our chair she will be remaining on the committee, which is brilliant as it ensures that we maintain a good strong link with the school. | also need to give thanks to Jess, Sharron and Libby for their continued support and for always supporting new ideas openly and for again always being there. We work so well as a team, caring for our little family at preschool. It's great to have such a lovely team, where one of us will always come up with a solution to a problem and being capable of being close enough to care for each other and for the families that come to us. Sadly, at the end of this academic year Libby has chosen to move on and has left us. We greatly miss the presence and support of Libby but understand that she had to adjust her life a little as her own family grow up and need her support. | would now like to take this opportunity to thank all the parents and carers and the committee members for giving their time and energy to us over the past year, without you we simply couldn't run. It is really lovely to have such great support from you all. So, to all of you thank you for your time and effort it never goes unnoticed. | would also like to thank our long standing and amazing volunteer helper Diane Trice, who truly has been amazing over the last twelve months. Diane still comes every day, giving us hours of her time to help prepare snack and doing many other things, being a massive help to the preschool.
Thank you all for all your support.
Emma Stidwell Setting Leader