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2023-08-31-accounts

Brightlingsea Playcentre

Charity No. 1026524

Trustees' Report and Unaudited Accounts

31 August 2023

Brightlingsea Playcentre Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 to 15
Detailed Statement of Financial Activities 16 to 17

Page 1

Brightlingsea Playcentre Trustees Annual Report

Brightlingsea Playcentre

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1026524

Principal Office

Brightlingsea Playcentre Bayard Recreation Ground Regent Road Brightlingsea CO7 0NL

Trustees

The following trustees served during the year:

G. Barrett K. Gee (Resigned 7 March 2023) L. Goreham (Resigned 7 March 2023) G. Griggs (Resigned 8 June 2023) S. Harman (Resigned 7 March 2023) G. Hewes S. Saville G. Tuttle

Key Management Personnel

Chairperson Kate Shaw Secretary Sally Harman Treasurers Kelly Gee

Accountants

Quantic Accountancy Limited 1 Second Avenue Bluebridge Halstead Essex CO9 2SU

Bankers

Lloyds Bank plc 27 High Street Colchester CO1 1DU

OBJECTIVES AND ACTIVITIES

HISTORY

Page 2

Brightlingsea Playcentre Trustees Annual Report

Brightlingsea Playcentre has been established in Brightlingsea for over fifty years. We changed our name to Brightlingsea Pre-school when the new demountable building was put in place in 2010; however, our registered name remains Brightlingsea Playcentre. We are a registered charity, and are run by a Parent Management Committee. Our premises are based in an attractive setting, surrounded by large playing fields. We have our own large garden which the children love to play in. We are open for ten three-hour sessions per week, with a lunch club and an early start available too.

AIMS

• To enhance the development and education of children under statutory school age in a parent-involving, community-based group.

At the Brightlingsea Pre-school we aim to develop children's social skills, support their development and education in a caring, play-based environment. During childhood children can follow their spontaneous inclination to explore their ideas and relationships for their own sake rather than to serve any external purpose. As they do so, they build up a picture of the world and the way it works. By this, they learn through play.

At aged two, children are able to experience the learning opportunities of the "Foundation Stage" of their education, and are working towards achieving "Early Learning Goals". Our key-person system enables us to ensure a planned curriculum tailored to the needs of each individual child.

We recognise the importance of play as a way of learning. By means of developmentally appropriate play activities and a high level of individual adult input, we are able to offer a curriculum which ensures children will make good progress towards achieving the Early Learning Goals by the end of the Foundation Stage (Year 1 of Primary School).

FUNDING

We are funded by the government for thirty-eight weeks of the year, which means that we are able to open for the same amount of weeks as the local Infant school.

Children are funded by the government to receive 5 free pre-school places the term after their third birthday. 30 hour funding is also available to working parents.

We are also a registered provider for two year olds and are able to apply for funding for those who are eligible.

SESSIONS

We are open for ten sessions a week from Monday to Friday. We provide a play based environment where children are able to develop their social skills by making new friends as well as being encouraged to learn through play based activities.

We use themes, which change regularly, to structure certain elements of play. Within each theme we explore a wide variety of craft materials, cooking, music, modelling, different art mediums and different cultures.

Each individual child who attends the pre-school will be allocated a key person, who will plan for their individual children and keep a record a learning journal of the child's development, they will be able to answer any questions from parents, and work in partnership with parents to build up this learning journal. We also offer parent appointments to come in and discuss their child’s progress, as well as learning journals available to take home. The child’s learning journal will be given to parents to keep at the end of the child’s time at the pre-school.

Page 3

Brightlingsea Playcentre Trustees Annual Report

STAFF

There are seven members of staff who work for the Brightlingsea Pre-school; one has a Degree in Early Childhood and 3 hold Diploma in pre-school practice or NVQs level 3. One has a Diploma in pre-school practice level 2.

Other qualifications are held by all staff such as: Safeguarding, First Aid, Health and safety, Early Years Foundation Stage Training.

CHAIRS REPORT

The Brightlingsea Playcentre Pre-school is an asset to this community. It gives a good start to the children’s school life.

Brightlingsea has continued to grow in population with several housing developments now completed and now with several more developments starting. This means there is a continual need in the community for good pre-school education.

Our business has continued to provide provision for children, however, our numbers have reduced again and the reason for this is we are now competing against two other local pre-schools in this area.

We have continued promoting our business, using Facebook, adding a promotional video, showing the setting while being used by the children.

We have started to show parents around our facility during normal working hours, so that the children are present.

We have found Facebook invaluable in communicating with, and keeping our parents up to date with any developments, using a dedicated private parent’s page, this page is updated to only include current parents each year.

We continue to provide an invaluable opportunity for children to come to a welcoming place to play and make friends, with children that they will go to school with. This is a time for parents to make new friends too. It is also a chance for parents to become actively involved in the pre-school and how it is run and this can be through joining the management committee or giving ideas or donating some of their time.

We have a fantastic team of staff; they have a continued commitment to the pre-school and to the children who attend it through these difficult times. I would like to thank the staff for all their hard work and dedication this year.

Our achievements over the last year have been very much in keeping in line with our development plans for the pre-school.

We have:

• We have increased our advertising in the local community and we continue to develop our website.

• We welcome all children including those with special educational needs We help all families to access the best services for their children’s educational needs and wellbeing.

• Continued to help our staff develop within their roles, including in house training and online training.

Our aims for this year are:

• We would like to increase the number of families who use our facility.

• To continue to provide an excellent service, tailoring our care to the needs of the children who attend our setting.

• To become a cashless setting for fees.

MANAGER AND STAFF REPORT

Page 4

Brightlingsea Playcentre Trustees Annual Report

The staff are led by Carolyn Rix and Patricia Moylan. We have two supervisors in our three and over room, who work with all the staff, in ensuring that all children are individually planned for and have a great time whilst with us.

We are graded GOOD by Ofsted. • Our planning continues to include pre-school activities for all the children who attend with play to suit their educational needs, including those children who have additional needs. It is flexible so that the children can learn through initiated child led activities. • We have continued to embrace the Early Years Foundation Stage Curriculum, and the free flow system, we feel that all of this has improved the quality of provision for the children. • We work within the pre-school to improve children’s speech and language skills using our Eklan speech and language training, making a real difference to children who have a speech delay.

Development plans:

The staff and committee members are always striving to improve the Pre-School, our main aims for the year ahead are: • We are striving to keep our facility open by advertising and welcoming all new enquiries. • We ensure all children are treated equally and receive individual care and attention. • To continue to train and supervise our staff to improve and refresh their knowledge and skills. • That we ensure we work in partnership with parents/carers as well other agencies to strive to ensure all children are catered for.

Treasurers Report - Kelly Gee:

The Brightlingsea Pre-school is a registered charity, which is run by a Parent Management Committee. Our costs are covered by: Two year old funding (where criteria is met), Government Funding received for our three and four year olds and Fees of £15.00 per session.

Two year olds are entitled to funding if the families meet the government criteria. Funding for our 3 and 4 year olds is payable only from the start of the term following a child’s third birthday. In addition, it covers 38 weeks of the year. Non-funded children pay £15.00 per session. We also have an early start which £5.00 for 1 hour and a Lunch club which is £2.50 for half an hour.

Financially we have continued to maintain the business although numbers have decreased substantially from another low birth rate year.

We have continued to budget carefully to ensure that we have enough money to pay the wages and bills. This has included all staff members cutting hours and not replacing staff.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Georgie Tuttle

G. Tuttlesigned on 22/05/2024, 15:59:09 BST Trustee

21 May 2024

Page 5

Brightlingsea Playcentre Independent Examiners Report

Independent Examiner's Report to the trustees of Brightlingsea Playcentre

I report to the trustees on my examination of the financial statements of Brightlingsea Playcentre for the year ended 31 August 2023.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can 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:

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 financial statements to be reached.

Stuart Foster

signed on 22/05/2024, 16:12:39 BST

Mr Stuart Foster (FCCA) ACCA Quantic Accountancy Limited 1 Second Avenue Bluebridge Halstead Essex CO9 2SU 21 May 2024

Page 6

Brightlingsea Playcentre Statement of Financial Activities for the year ended 31 August 2023

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Total
Expenditure on:
Other
6
Total
Net gains on investments
Net expenditure
7
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Total funds Total funds
2023 2023 2022
£ £ £
323 323 520
808 808 140
117,602 117,602 132,350
118,733 118,733 133,010
136,077 136,077 138,769
136,077 136,077 138,769
- - -
(17,344) (17,344) (5,759)
- - -
(17,344) (17,344) (5,759)
(17,344) (17,344) (5,759)
355,963 355,963 361,722
338,619 338,619 355,963

Page 7

Brightlingsea Playcentre Balance Sheet

at 31 August 2023

Charity No. 1026524
Fixed assets
Tangible assets
9
Current assets
Cash at bank and in hand
Creditors:Amount falling due within one year
10
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
11
Unrestricted funds
11
General funds
Reserves
11
Total funds		 2023
£
302,682
302,682
36,252
36,252
(315)
35,937
338,619
338,619
338,619
338,619
338,619
338,619		 2022
£
303,420
303,420
52,843
52,843
(300)
52,543
355,963
355,963
355,963
355,963
355,963
355,963

Approved by the trustees on 21 May 2024

And signed on their behalf by:

Georgie Tuttle

G. Tuttlesigned on 22/05/2024, 15:59:09 BST Trustee 21 May 2024

Page 8

Brightlingsea Playcentre Notes to the Accounts

for the year ended 31 August 2023

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Brightlingsea Playcentre Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixtures, fittings and 25% Reducing balance equipment

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 10

Brightlingsea Playcentre Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 11

Brightlingsea Playcentre Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Total
Expenditure on:
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations
4
Income from charitable activities
Fund raising
5
Income from other trading activities
Pre-School fees and funding		 Unrestricted
£
323
323
Unrestricted
£
808
808
Unrestricted
£
117,602
117,602		 Unrestricted
funds
2022
£
520
140
132,350
133,010
138,769
138,769
(5,759)
(5,759)
(5,759)
361,722
355,963
Total
2023
£
323
323
Total
2023
£
808
808
Total
2023
£
117,602
117,602		 Total funds
2022
£
520
140
132,350
133,010
138,769
138,769
(5,759)
(5,759)
(5,759)
361,722
355,963
Total
2022
£
520
520
Total
2022
£
140
140
Total
2022
£
132,350
132,350

Page 12

Brightlingsea Playcentre Notes to the Accounts

6 Other expenditure

6 Other expenditure
Unrestricted Total Total
2023 2022
£ £ £
Pre-School consumables 1,838 1,838 4,219
Employee costs 120,291 120,291 120,904
Premises costs 8,190 8,190 7,471
Amortisation, depreciation,
impairment, profit/loss on 738 738 984
disposal of fixed assets
General administrative costs 4,132 4,132 4,475
Legal and professional costs 888 888 716
136,077 136,077 138,769
7 Net expenditure before transfers
2023 2022
This is stated after charging: £ £
Depreciation of owned fixed assets 738 984
8 Staff costs
2023 2022
Salaries and wages 119,832 120,160
119,832 120,160
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2023 2022
Number Number
Pre-School 5 8
5 8

Page 13

Brightlingsea Playcentre Notes to the Accounts

9 Tangible fixed assets

9
Tangible fixed assets
Cost or revaluation
At 1 September 2022
At 31 August 2023
Depreciation and
impairment
At 1 September 2022
Depreciation charge for the
year
At 31 August 2023
Net book values
At 31 August 2023
At 31 August 2022
10 Creditors:
amounts falling due within one year
Accruals
11 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
12 Analysis of net assets between funds
Fixed assets
Net current assets		 Land and
buildings
£
300,469
300,469
-
-
-
300,469
300,469
2023
£		 Fixtures,
fittings and
equipment
£
46,710
46,710
43,759
738
44,497
2,213
2,951		 Total
£
347,179
347,179
43,759
738
44,497
302,682
303,420
2022
£
315 300
At 1
September
2022
355,963
355,963		 315
Incoming
resources
(including
other
gains/losses
)
£
118,733
118,733		 Resources
expended
£
(136,077)
(136,077)
Unrestricted
funds
£
302,682
35,937
338,619		 300
At 31
August
2023
£
338,619
338,619
Total
£
302,682
35,937
338,619

Page 14

Brightlingsea Playcentre Notes to the Accounts

13 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
September
2022
£		 Cash flows
£		 At 31
August
2023
£
52,843 (16,591) 36,252
52,843
52,843		 (16,591)
(16,591)		 36,252
36,252

Page 15

Brightlingsea Playcentre Detailed Statement of Financial Activities

for the year ended 31 August 2023

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Fund raising
Other trading activities
Pre-School fees and funding
Total income and endowments
Expenditure on:
Other expenditure
Pre-School consumables
Employee costs
Salaries/wages
Staff training
Premises costs
Rent
Rates
Premises cleaning
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
and equipment
Bank charges
Equipment expensed
General insurances
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband		 Unrestricted
funds
2023
£
323
323
808
808
117,602
117,602
118,733
1,838
1,838
119,832
459
120,291
5,040
599
1,295
1,256
8,190
738
98
426
2,756
224
282
97
249
4,870		 Total funds
2023
£
323
323
808
808
117,602
117,602
118,733
1,838
1,838
119,832
459
120,291
5,040
599
1,295
1,256
8,190
738
98
426
2,756
224
282
97
249
4,870		 Total funds
2022
£
520
520
140
140
132,350
132,350
133,010
4,219
4,219
120,160
744
120,904
5,040
315
702
1,414
7,471
984
-
999
2,508
-
-
674
294
5,459

Page 16

Brightlingsea Playcentre Detailed Statement of Financial Activities

Brightlingsea Playcentre
Detailed Statement of Financial Activities
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 397
491
888
136,077
136,077
-
(17,344)
(17,344)
-
(17,344)
355,963
338,619		 397
491
888
136,077
136,077
-
(17,344)
(17,344)
-
(17,344)
355,963
338,619		 300
416
716
138,769
138,769
-
(5,759)
(5,759)
-
(5,759)
361,722
355,963

Page 17 

Signatures' technical details

Signatures

georgietuttle@hotmail.com

22/05/2024, 15:59:09 BST

Fingerprint

b8a86c1616a275ac90e9a903c7f95d07fcf8fd18

stuart@quantic-ac.co.uk

22/05/2024, 16:12:39 BST

Fingerprint

113c8ad528656ab6c77bb20d00220550543fea5b

Event log

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Notification sent to stuart@quantic-ac.co.uk.
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Signing page opened by signee stuart@quantic-ac.co.uk.
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Signing process completed.

Summary

Summary
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Final stamp: 22/05/2024, 16:12:43 BST

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