## **Little Firs Day Nursery Trustees Report**
**Year ended: 31[st] August 2021 Charity No. 1026262**
## **Report of the trustees for the year ended 31[st] August 2021**
The trustees present their annual report of the charity for the year ended 31[st] August 2021.
## **Introduction**
Westhaven Preschool opened in 1979 and Kids Club (Out of School Club) opened in 2000. The Nursery moved into new accommodation within Westham Children Centre situated in the grounds of Conifers Primary School in January 2009 and renamed itself to Little Firs Day Nursery. This was an exciting opportunity to work in partnership with Weymouth and Portland Sure-Start, Action for Children and continue our working partnership with Conifers Primary School. These successful partnerships have enhanced smooth transition into school and enabled us to support our families.
The nursery is an accessible purposed built building with four classrooms; two joined preschool rooms and two birth to three rooms, as well as a kitchen that provides healthy cooked food for the children. There is a balance of adult-led and freely chosen or child-initiated activities, delivered through indoor and outdoor play.
## **Our Nursery**
## **Little Firs Day Nursery is a Rights Respecting Setting.**
We are registered for a maximum of 77 children to attend at any time and to provide care and education for children age 0-11 years. Opening times are Monday to Friday 07.30 until 18.00, for approximately fifty weeks of the year; one of these weeks is used for staff training days.
There are currently 121 children age 0-five years on roll and there are 40 children on the roll for our Kids Club which includes a Breakfast Club, Afterschool Club and Holiday club. We are registered to take the Government’s Early Years Free Entitlement (EYFE) including two-year funding, three- and four-years funding both the 15 hours and 30-hour funding, Early Years Pupil Premium, Childcare Vouchers and the Government Tax Free Childcare. The children come from wide and varied backgrounds; within this number are children with English as an additional language (EAL) including Arabic, Bengali, Hungarian, Polish, German, Russian and Syrian.
Our children with additional needs include children with sensory impairment, speech and language delay and children with SEN Support. Mrs Chegwidden is our highly qualified Special Educational Need Coordinator (SENCO) and is super-numeral and supports the children with additional needs and liaises with professionals working with these children to enhance their progress. Furthermore, the SENCO assists the child’s keyperson to support the children’s additional needs and follow their Person-Centred Plans (PCP).
Four other staff have qualifications in special needs and some staff have received training in PEIC-D which is used to support the children to develop their non-verbal communication skills. The nursery promotes sign language and has signs of the week to enhance the children’s language development.
Little Firs Day Nursery has been awarded the National Day Nursery Association (NDNA) Special Educational Need and Disability Champion Setting.
## **Staffing**
The Nursery employs 28 qualified practitioners of which 10 staff have been with the setting for over nine years. The other 2 staff members are our cooks.
|||||**28 Staff.**||Level of
qualification
**Level 3**
**Level 2**|
|---|---|---|---|---|---|---|
|||Role:|Qualification.|Number of
Staff|Working
towards a
qualification|Level of
qualification|
|||**Manager**|**BA Degree &**
**Early Years**
**Teacher(EYT)**|**1**|||
|||**Assistant**
**Manager**|**BA Degree &**
**Early Years**
**Teacher(EYT)**|**1**|||
|||**Deputy**
**Manager**
**(SENCO)**|**Level 3**|**1**|||
|||**Heads of**
**Room**|**Level 3**|**2**|||
|||**Deputy Heads**
**of Room**|**Level 3**|**2**|||
|||**Practitioners**|**Level 3**|**14**|||
|||**Practitioners**|**Level 2**|**3**|**1**|**Level 3**|
|||**Apprentice**||**2**|**1**|**Level 2**|
|||**Cooks**||**2**|||
||||||||
||||||||
All childcare practitioners are First Aid trained and the nursery has achieved Millie Mark.
## **Mission Statement**
Our Mission Statement is to provide a happy stimulating environment where children become engrossed in their play, thrive and grow and develop their talents, whilst developing into independent and confident children that can meet their full potential.
## **Ethos**
Children are at the heart of our Ethos as we believe children learn best when they enjoy what they are doing, feel secure, calm, happy and self-assured.
Staff have high expectations for the children and enthuse and motivate them to explore and develop their learning. All children are included in all activities and we aim to provide effective learning opportunities for all children using well planned experiences both indoors and outdoors that link to the all seven areas of learning from the Early Years Foundation Stage. To achieve this, we work in partnership with the parents and carers.
We put Inclusion at the heart of our practice and procedures and believe that being inclusive means that we are doing the best for everyone.
We promote British Values-Democracy, Rule of Law, Individual Liberty and Mutual Tolerance and Respect of those with different faiths and beliefs and these are embedded into our diverse curriculum and teaching practice. This ensures that the children learn acceptance and respect for all cultures, faiths and lifestyles.
## **Aims**
Our Aim is to provide high quality care and education through a range of challenging, educational play experiences both indoors and outdoors that link to the Early Years Foundation Stage and are relevant to each individual child, whilst working closely with our parents and carers to promote and enhance the children’s learning. Our aim for our children is to give them opportunities to express their opinions and for adults to listen and take them seriously; this enables the children to respect themselves and others.
## **Objectives**
Our objectives are that children develop a positive attitude towards health and wellbeing and to promote positive behaviour and respect of others. To ensure this we make the most of the children’s abilities and talents whilst supporting them to be confident, independent children to become school ready.
## **A review of our achievements and performance**
We were accredited Millie’s Mark which is a special endorsement to childcare providers that go above and beyond their legal requirements by having 100% staff trained in paediatric first aid and acknowledges that children’s safety is at the forefront of Little Firs Ethos. It also ensures that practitioners are confident, ready and capable to deal with a first aid situation and provides reassurance to parents that the staff know what to do in a paediatric first aid situation.
Little Firs Day Nursery worked as a team to become a National Day Nursery Association (NDNA) Special Educational Need and Disability Champion Setting.
We have implemented changes including changing the rooms around to encourage free flow and implemented more child-initiated activities that follow children’s interests. Other changes have been changes to the Baseline Assessments and Transition Reports. We introduced taster sessions for all new children and children moving rooms to encourage smooth transition. This is further support by the children due to start school regularly visiting Conifers Primary School. Other changes to improve parent partnership have been the introduction of key-person toys to enhance home learning.
After communicating with our parents, we created new Parental Booking Agreements and Welcome Booklets to ensure parents understood all our procedures and policies and our curriculum and learning programmes. We also reviewed our menus and started earlier in the morning following parents request.
Furthermore, the staff evaluated the environment and changed it so that Nestlings (Babies) and Discoverers (Toddlers) now work more closely together as a Birth to Three Unit. This has supported smooth transition and attachment bonds and provides consistency with care and education.
From attending training, we implemented into practice Developmental Movement Play, Raising Achievements in Literacy (REAL), Storycise, Jigsaw, Phonics Awareness, Story-Making, Making Maths REAL, Incredible Beginnings, Planning in the Moment and ELKLAN. The Nursery also monitors and evaluates the children’s learning, development and progress through Base-Line Assessments, Progress Reports, Two-Year Checks, Person Centred Plans, Education Health Care Plans and Transition Reports.
**REGISTERED CHARITY NUMBER: 1026262**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2021
for
Little Firs Day Nursery
A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ
Little Firs Day Nursery
## Contents of the Financial Statements for the Year Ended 31 August 2021
||Page|
|---|---|
|Report of the Trustees|1|
|Independent Examiner's Report|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the Financial Statements|5 to 10|
|Detailed Statement of Financial Activities|11 to 12|
Little Firs Day Nursery
## Report of the Trustees
for the Year Ended 31 August 2021
The trustees present their report with the financial statements of the charity for the year ended 31 August 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1026262
## **Principal address**
Little Firs Day Nursery Radipole Lane Weymouth Dorset DT4 0QF
## **Trustees**
Ms P Goodrick Ms J Chegwidden Ms C Quine Ms W Parker Ms L Johnstone Ms S Hutchinson Ms W Jones Ms S Kerseley Ms K Ward
## **Independent Examiner**
A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ
Approved by order of the board of trustees on 28 June 2022 and signed on its behalf by:
Ms P Goodrick - Trustee
Page 1
Independent Examiner's Report to the Trustees of Little Firs Day Nursery
## **Independent examiner's report to the trustees of Little Firs Day Nursery**
I report to the charity trustees on my examination of the accounts of Little Firs Day Nursery (the Trust) for the year ended 31 August 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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 give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alison Hunter FCCA A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ
28 June 2022
Page 2
Little Firs Day Nursery
## Statement of Financial Activities for the Year Ended 31 August 2021
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
2
Investment income
3
**Total**
**EXPENDITURE ON**
Raising funds
4
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|31.8.21
Unrestricted
fund
£
477,027
290
45
477,362
515,378
(38,016)
326,116
288,100|31.8.20
Total
funds
£
535,565
600
1,566|
|---|---|---|
|||537,731
537,415|
|||316
325,800|
|||326,116|
The notes form part of these financial statements
Page 3
## Little Firs Day Nursery
## Balance Sheet
## 31 August 2021
|Notes
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
8
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|31.8.21
Unrestricted
fund
£
291,874
(3,774)
288,100
288,100
288,100
288,100
288,100|31.8.20
Total
funds
£
325,693
423|
|---|---|---|
|||326,116|
|||326,116|
|||326,116|
|||326,116|
|||326,116|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 June 2022 and were signed on its behalf by:
## P Goodrick - Trustee
The notes form part of these financial statements
Page 4
Little Firs Day Nursery
Notes to the Financial Statements for the Year Ended 31 August 2021
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 5
continued...
## Little Firs Day Nursery
## Notes to the Financial Statements - continued for the Year Ended 31 August 2021
## **2. OTHER TRADING ACTIVITIES**
|**2.**|**OTHER TRADING ACTIVITIES**|||
|---|---|---|---|
|||31.8.21|31.8.20|
|||£|£|
||Fundraising events|290|600|
|**3.**|**INVESTMENT INCOME**|||
|||31.8.21|31.8.20|
|||£|£|
||Deposit account interest|45|1,566|
|**4.**|**RAISING FUNDS**|||
||**Raising donations and legacies**|||
|||31.8.21|31.8.20|
|||£|£|
||Support costs|515,378|537,415|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.
## **6. STAFF COSTS**
The average monthly number of employees during the year was as follows:
||31.8.21|31.8.20|
|---|---|---|
|Admin|28|28|
No employees received emoluments in excess of £60,000.
Page 6
continued...
Little Firs Day Nursery
Notes to the Financial Statements - continued for the Year Ended 31 August 2021
## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||||Unrestricted|
|---|---|---|---|
||||fund|
||||£|
||**INCOME AND ENDOWMENTS FROM**|||
||Donations and legacies||535,565|
||Other trading activities||600|
||Investment income||1,566|
||**Total**||537,731|
||**EXPENDITURE ON**|||
||Raising funds||537,415|
||**NET INCOME**||316|
||**RECONCILIATION OF FUNDS**|||
||**Total funds brought forward**||325,800|
||**TOTAL FUNDS CARRIED**|||
||**FORWARD**||326,116|
|**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|||31.8.21|31.8.20|
|||£|£|
||Bank loans and overdrafts (see note 9)|718|719|
||Taxation and social security|61|(3,928)|
||Other creditors|2,995|2,786|
|||3,774|(423)|
Page 7
continued...
Little Firs Day Nursery
## Notes to the Financial Statements - continued for the Year Ended 31 August 2021
## **9. LOANS**
An analysis of the maturity of loans is given below:
|Amounts falling due within one year on demand:
Bank overdrafts
**10.**
**MOVEMENT IN FUNDS**
At 1.9.20
£
**Unrestricted funds**
General fund
326,116
**TOTAL FUNDS**
326,116
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
477,362
**TOTAL FUNDS**
477,362
**Comparatives for movement in funds**
At 1.9.19
£
**Unrestricted funds**
General fund
325,800
**TOTAL FUNDS**
325,800|31.8.21
£
718
Net
movement
in funds
£
(38,016)
(38,016)
Resources
expended
£
(515,378)
(515,378)
Net
movement
in funds
£
316
316|31.8.20
£
719
At
31.8.21
£
288,100
288,100
Movement
in funds
£
(38,016)
(38,016)
At
31.8.20
£
326,116
326,116|
|---|---|---|
Page 8
continued...
Little Firs Day Nursery
## Notes to the Financial Statements - continued for the Year Ended 31 August 2021
## **10. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|537,731|(537,415)|316|
|**TOTAL FUNDS**|537,731|(537,415)|316|
|A current year 12 months and prior year 12 months combined position is as follows:||||
|||Net||
|||movement|At|
||At 1.9.19|in funds|31.8.21|
||£|£|£|
|**Unrestricted funds**||||
|General fund|325,800|(37,700)|288,100|
|**TOTAL FUNDS**|325,800|(37,700)|288,100|
|A current year 12 months and prior year|12 months combined net movement in fund|||
|included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|1,015,093|(1,052,793)|(37,700)|
|**TOTAL FUNDS**|1,015,093|(1,052,793)|(37,700)|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Page 9
continued...
Little Firs Day Nursery
Notes to the Financial Statements - continued for the Year Ended 31 August 2021
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2021.
Page 10
Little Firs Day Nursery
|Detailed Statement of Financial Activities
for the Year Ended 31 August 2021
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Grants
Admissions
**Other trading activities**
Fundraising events
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Support costs**
**Management**
Wages
Hire of plant and machinery
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Cleaning
Repairs
Consumables
Expensed equipment
Subscriptions
Other
Staff costs
Travel
**Finance**
Bank charges
**Governance costs**
Accountancy and legal fees|31.8.21
£
1,430
475,597
477,027
290
45
477,362
455,903
3,230
918
1,846
4,678
1,825
2
521
1,907
11,621
4,295
13,635
7,194
835
3,968
1,864
-
514,242
401
735|31.8.20
£
12,349
523,216
535,565
600
1,566
537,731
457,901
633
2,631
1,641
6,934
1,625
74
318
1,367
4,345
4,957
14,177
29,558
1,180
4,367
4,113
(32)
535,789
626
1,000|
|---|---|---|
This page does not form part of the statutory financial statements
Page 11
Little Firs Day Nursery
|Detailed Statement of Financial Activities
for the Year Ended 31 August 2021
Total resources expended
**Net (expenditure)/income**|31.8.21
£
515,378
(38,016)|31.8.20
£|
|---|---|---|
|||537,415|
|||316|
This page does not form part of the statutory financial statements
Page 12
Independent Examiner's Report to the Trustees of Little Firs Day Nursery
## **Independent examiner's report to the trustees of Little Firs Day Nursery**
I report to the charity trustees on my examination of the accounts of Little Firs Day Nursery (the Trust) for the year ended 31 August 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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 give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alison Hunter FCCA A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ
28 June 2022
Page 1