2025-08-31-accounts - Eastwood Community Playgroup Association

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Eastwood Community Playgroup Association

Eastwood Community Nursery The Len Forge Centre

Registered Charity No. 1023369 OFSTED Registration 2852590 / EZ119473 / EY555930 EYA Membership No. 27242 Eastwood Community Pre-School Eastwood Community Centre

Eastwood Community Early Years Edwards Hall School

TRUSTEES’ REPORT 1st September 2024 to 31st August 2025

Charity Aims

The provision of sessional or full-day care and educational facilities conforming to the statutory framework of the Early Years Foundation Stage across three Settings serving the community of Eastwood and the immediate surrounding areas for children from the age of eighteen months up to their acceptance in Reception Classes at Local Schools.

The Children who attend our Settings are cared for in secure environments in which they have the opportunity to learn and develop their skills assisted by our experienced and dedicated staff who seek to fully utilise the different amenities available at our Settings.

Charity Structure & Governance

Pre-School Learning Alliance Model Pre-School Constitution adopted in 2011. Governing Committee comprises Trustees and Parent Members Settings have an Ofsted Rating of GOOD.

Charity Trustees

Jessica White (Chair) Robert Pickup (Secretary/Treasurer) Susan Bishop

Committee

Sarah Wheddon

Source of Income

Grant of Funding from The Department of Education through Southend City Council under the Early Education and Childcare Scheme in respect of children of Families who qualify for State Funding for Early Years Care and Learning. Fee Income from Families of children who attend our Settings for periods in excess of the State Funding Allowance and/or from Families of children who attend who do not qualify for State Funding.

General Fund Raising from Parties and Events and Miscellaneous Donations

Current Position

ECPA provide options for full day, morning and/or afternoon sessions at each of our Settings and include Early Start at Nursery. Early Years provide Breakfast & After School Clubs which are also attended by school-age children. Holiday Club Sessions are provided for the October and February Half-Terms, Easter and Summer Holidays. Forest School for our older children has again proved very popular as are our Graduation Parties for those children who were moving on to Reception Classes at our Local Schools.

At the start of Autumn Term 2024 our initial registrations for daytime attendance were 133 children across our three Settings, a reduction of 20% on our July 2024 numbers although 22 more than Autumn Term 2023. Additional children had been registered to start in Spring Term 25 when numbers increased to 148 and by the end of Summer Term 25 these had increased to 167, similar to July 24. The number of children using our provision of Breakfast & After School Clubs started at 142 (an increase of 14% on July 24) but numbers gradually reduced during the year to 118 in July 25

The Funding Rates for Early Years Care and Learning for three/four-year-olds was increased by 5% in April 25, marginally above the then Rate of Inflation. Disappointingly, the rate of increase for children aged two years and under was only 1.7%. The expansion of funding to under two-year-olds at the start of the Autumn Term 25 has resulted ina small increase in registrations in that age range and our Funded Income together with Grants for SEN, DAF and EHC increased to just under £700k representing 82% of our overall income. This change is reflected in our Income from Families who do not qualify for Funding or from Funded Families who elected to take additional hours which shows a reduction of 18.5%. There has been an increase in the number of children attending our Breakfast & After School Clubs and overall, our income from these services have increased by 14% but the balance between the two has changed. Breakfast Club income is up 47% and After School down 5% and we now have equal numbers attending both sessions. Holiday Clubs show an increase in Income of 18% which together with increases to our Basic Fee Structure applied from September 24, has produced a Gross Income of £857.7k an overall increase of 26.5% for the year.

As reported last year, the construction of the new Nursery Cabin started in October 24 and was completed in April 25 in time to open for the start of the Summer Term 25. Total costs for the Project from its inception in September 20 were £344.9k of which the majority, £304.9k, was incurred during the last twelve months. These costs were funded from our Development Reserve which had been put aside for this purpose. Our overall Expenditure, excluding the new building, increased by 17.6% this year. This was primarily driven by the increase to Staff Costs of 15.7% following further large increases under the National Living Wage in April 25. Increases to Employer's National Insurance in April 25 has seen our PAYE costs rise by 45%. Premises Costs are up 21% mostly related to external works for the new building and Operational Costs up 31%, again, predominately the purchase of new equipment for the Nursery Cabin. Whilst our Accounts for the year ending 31% August 25 show a surplus of £57.9k this is a slight distortion due to the inclusion of a Depreciation Charge of £60.9k in relation to the new building. Our Operational Surplus was £118.9k for the year. We have again put aside an Operational Contingency to meet any unforeseen cost that may arise in the short to medium term. The increasing number of child registrations during the year required that we take on extra staff. Numbers employed grew from 37 in September 24 to 45 in July 25 of which two are currently on Maternity Leave. We have experienced an unusually high turnover of staff during the last year which included the departure of the managers of our Early Years and Pre-School Settings at the end of the Summer Term 25. Fortunately, we were able to promote two of our existing staff who have the required experience and hold degree qualifications. Other vacancies have been filled with less experienced employees who are now participating in the Government Apprenticeship Training Scheme. Eleven of our staff are participating in this Scheme to achieve their Level 3 qualification which is supported by a Grant of £7,000 each person. In addition, we have one member of staff who has received a Grant of £8,000 to attain their Level 5 and two others participating in the CERTSEY SENCO course with support from the Local Authority.

The Future

The extension of funding to younger children of qualifying Families in our area resulted in our daytime numbers increasing during the last twelve months as mentioned previously. However, the initial numbers for Autumn Term 25, whilst at acceptable levels for Nursery and Early Years, are down at Pre-School by 63% compared to Autumn Term 24 and 50% of July 25. Trustees are concerned that if numbers do not improve, the viability of the Setting may come into question if it is unable to be supported by current resources. That said, we are receiving enquiries and registrations for Spring Term 26 which indicate our numbers at Pre-School and overall, should improve.

The increases to the Funding Rates in April 25 has maintained the reduction factor in Fee Income under the Working Parent Entitlement when an Under 2-year-old becomes 2 years old at 27%. However, when a 2-year-old becomes 3-year-old, the reduction has increased from 29% to 32%. Whilst the child/carer ratio adjusts as children get older, subsequent income is disproportionate to potential saving in operational staffing costs and there is no saving in premises or equipment costs. This has prompted the Trustees to apply a further increase to our Non-Funded Fee Schedule but it is recognised that the benefit of these increases may be limited as more Families qualify for the extended Funded Hours and lower age qualification.

Changes to the National Living Wage in April 26 are unknown at this time but can be expected to be at least in the range of the level of inflation. The end of our Financial Year 2024-25 has included five months of the new Employer's National Insurance Contributions which indicate that, even with the benefit of the increased Employment Allowance (now £10.5k), our liability for Employer's NIC could increase by as much as 90% over previous years.

The challenge continues to ensure that attendances do not drift down to a level that endangers the financial viability of the Settings. ECPA work closely with the Local Authority who utilise our ability to provide support for short-term placements for children and for those with particular care or learning requirements. Our Staff are trained for those children with Special Educational Needs and the number of children requiring this support has increased. The City of Southend on Sea are increasingly required to provide services to Families from different countries and continue to seek our support to provide places for the children of these Families.

Media continue to report the negative impact the new Employer's NIC and increases to Business Rates are having on employment and growth of commercial businesses in our area. With the possible exception of the environs of Southend Airport, in our area such developments have noticeably slowed. Whilst the Local Authorities are still granting planning for housing developments, these have yet to materialise as Contractors appear to be holding back on actually breaking ground. Notwithstanding the current economic uncertainties, the Trustees remain reasonably confident that the locations of our Settings, the flexible services we can offer, our reputation with the Local Authority and our Families, should help us to maintain our position as one of the first choices for Early Learning in Eastwood and the immediate surrounding districts.

Jessica Whire

Date 1% November 2025

Chair of Trustees

Independent Examiner's Report to the Trustees of st d Community Player Association ae Eastwood Community Playgroup Associatio o | report on the accounts of the Charity for the year ended 31st August 2025. Respective responsibilities of trustees and examiner | The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144{2) of tne Charities Act ZO11 (the 2011 Act) and that an independent examination is needed. itis my responsibility to: - examine the accounts undersection 145 ofthe 2011 Ack | - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5) ofthe 2011 ACT:and ee - to state whether particular matters have cometo myattention. _ Basis of independent examiner's report a a My examination was carried out in accordance with the general Directions given by the Charity - Commission. An examination includes a review of the accounting records kept by the charity and a © comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such | matters. The procedures undertaken do not provide the evidence that would be required in an audit and | consequentiy no opinionis given as to whether the accounts present a "true and fair view” and the report is , limited to those matters set out in the statement below. Independent examiner's statement OS In connection with my examination, no matter has come to my attention: _« which gives me reasonable cause to believe that inany material respect the requirements: ; () to keep accounting records in accordance with section 130 of the ZO11 Act: and oe . (8) to prepare accounts which accord with the accounting records and comply _ | with the accounting requirements of the 2011 Act: - nave not been met; nor | | | - to which, in my opinion, attention shouldbe drawn in order to enable a proper understanding of the - accounts to be reached. 2? Javed Azam FCCA Office22 The Link Business Centre a Znd Floor Tylers House southend On Sea o 591 2BB 30% january Z0Z6 |

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EASTWOOD COMMUNITY PLAYGROUP ASSOCIATION
Registered Charity 1023369 7 a
OFSTED Registration EZ119473 EY2852590 EY555930 :
Income & Expenditure Account | oe _ So -
Year Ended 31 August 2025 ,
re 2025 2025 2024 =.2024 | a
INCOME” Oo fF €£ € a: oe
Fees
.
- SCC Funded | OB 661,374 445,268 Oo
-
Fees-DEP-PP Funding = 16,080 45,370
i Fees-Invoiced/Vouchers = ——s=s«: 4,8 176,715
Fees-ExtraSessions ; 3,449 1,635 | -
Fees-SEN © 22,220 Se OO
Fees/other Income - Uniform : 1162 © 698 oo
O Parties-Xmas ssss—SssS 355 570 Oo oe
Parties - Summer | OO 684 398
Fund Raising - Photo Commissions — 480 a ;
Other Income- Donations 28 Oo — 218 oO
, Other Income -interest | 9,446 — 66,632 — -
— Totalincome — _ Oo 857,671 677,985 —
EXPENDITURE —s_—y Oo ; ; a
Staff Costs- Net Wages | 506,579 — 447,382
: Staff Costs-HMRC Tax/NIC/StuLoans/Att 68,483 - 47,194 ' a
Staff Costs
- Pension a 28,912 25,676 :
7 Staff Costs-Training oo 849 2,163
‘Staff Costs- Payroll 1,704 1,664 7
: Premises - Rent a 59,865 9/,324 . _
Premises - Telephone | 4,634 3,765 Oe
- Premises
- Gardens/Bldg Maintenance 7,516 44 Oo
Premises
- EY Alliance Gen.Insurance 3,659 a 2,706
- Premise-Cleaning/Waste 9,310 © 6,368 : -
) Premises - Nursery Cabin 7 om 35,721 Oo ;
Food Purchase - Kitchen/Snacks _ 5,043 ae 4,707 -
Operating Costs- Office oe 4071 © 1,567. a
Operating Costs- Arts/crafts 7 1,074 O 1,747
-
- Operating Costs - Equipment 20,/13 10,646 i”
;
Operating Costs - Consumables _ 3,543 | 3,878
Costs
[Operating] - Mini bus 2,940 _ 3,670 ee
a Operating Costs - Uniforms D457 a 1,146 ©
: independent Accounts Examiner Fee 1,500 — a 2,400 |
| Fees/Charges - Website oe / 476 OO 918 , - 7 Oo
Oo
Fees/Charges
- Ofsted 8344 305
- Fees/Charges - Data Protection an AF 35 : 7
— Fees/Charges - EY Alliance 219 - 243 So
Fees/Charges- S'market Delivery _ 40 Oo —~52
- Fees/Charges- Xero. oo — 3,400 | a ee 7
Fees/Charges -Misc _ SO 75 Oo e we
Misc
a
- Gifts/Refreshments _ 878 +586 a
-Misc-Sundry a 690 — 95 a
Parties- Xmas & Summer_ oe a 780 1,043 ©
Depreciation expense oo 60,9380 oe ee
Total Expenditure — ee 799,751 663,044 BO
a Surplus/(Deficit} for the year : o 57,920 14,944
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- EASTWOOD COMMUNITY PLAYGROUP ASSOCIATION
Registered Charity 1023369 a
OFSTED Registration EZ119473 EY2852590 EY555930 ;
Balance Sheet 7
As on 31 August 2025
—
2025 2024
a
Fixed Assets a
Tangible Assets — a | 243,920 OO -
Current Assets”
Debtors oe 10,616 11.787
-Uniform Stock a 570 — 436
—
Cash at Bank 249,625 - 430,182 |
Cash in Hand 279 a 235
Total Current Assets 261,090 442,640
Total Assets oe 505,010 442,640 —
Current Liabilities
Creditors ee 8,993 a AS43
Total Assets less Liabilities a
Oo
Reserves oe
Balance Brought Forward 438,097 423,154
Suplus inthe Year _ - oe 57,920 14,944
Total Surplus Funds
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EASTWOOD COMMUNITY PLAYGROUP ASSOCIATION
Registered Charity 1023369
OFSTED Registration EZ119473 EY2852590 EY555930
Note to the Accounts
As on 31 August 2025
oo oe 2025 2024.
Fixed Assets a _ |
Cost ) — 7
Cabin at September 01, 2024 - - -
Addition 304,900 oe
At August 31, 2025 304,900 -
Depreciation
september01, 2024 oe - -
Charge for The Year _ 60,980
At August 31, 2025 | 60,080 -
Net Book Value OB 243,920 -
Debtors Oo - a
Outstanding Fee as August 31, 2025 10,062 11,538
Oo Receipts in Bank related to Y/E August 31, 2025 received after the date 554 249
a 10,6016 11,787
This ts treated as Fee Income for the Y/E August 31, 2025

Cash at Bank a
Checking Account
a 12,944 31,507—
Reserve Account - 61,449 143.670
Monmouthshire Building Society Account , a 25,000 85,000
Redwood Bank 50,232 $5,005
Saffron E Saver a a 100,000 85,000
7 a 249,625 430,182
-
Creditors Oo |
Payments in Bank related to Y/E August 31, 2025 paid after the date 1499 — 2.443
Independent Examiner Fee 1,500 2,400
oe §,993 4,543
This is treated as Expense for the Y/E August 31,2025)
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