Charity Registration No. 1028269
MARGARET MCMILLAN CHILDREN’S CENTRE TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
MARGARET MCMILLAN CHILDREN’S CENTRE LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Arif Alam (Chair) |
|---|---|
| Sue Marshall (Treasurer) | |
| Nasreen Shah (Secretary) | |
| Elected Users | Sofia Siddique |
| Safina Mahmood | |
| Naila Parvez | |
| Kaneez Fatima | |
| Charity number | 1028269 |
| Principal address | Farnham Road |
| Bradford | |
| West Yorkshire | |
| BD7 3JE | |
| Independent examiner | Kevin J Meddings MAAT |
| Stuart B Lodge & Co | |
| Chartered Accountants | |
| 44 Bradford Road | |
| Idle | |
| Bradford | |
| West Yorkshire | |
| BD10 9PE | |
| Bankers | Unity Trust Bank plc |
| Nine Brindleyplace | |
| Birmingham | |
| B1 2HB | |
| Santander UK | |
| Bootle | |
| Merseyside | |
| L30 4GB |
MARGARET MCMILLAN CHILDREN’S CENTRE
CONTENTS
| Page | |
|---|---|
| Trustees’ report | 1 – 5 |
| Independent accountants’ report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Statement of cashflows | 9 |
| Notes to the accounts | 10 - 14 |
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 MARCH 2021
The Trustees present their report and accounts for the year ended 31 March 2021.
The accounts have been prepared in accordance with accounting policies set out in note 1 to the accounts and comply with the charity’s constitution adopted on 4 November 1993 as amended on 3 December 1998, the Charities Act 2011 and 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 published on 16 July 2014.
Aims
Is to “have fun and learn” Children of different cultures and nationalities come to learn through play.
Our Aim
Our aim is to enhance the development and education of young children and people in the local community.
Committee Members:
Please note no new appointments due to Covid pandemic closure and delayed AGM
Structure, Governance and Management
The trustees and elected users, who served during the year were:-
Arif Alam (Chair) (re-appointed 3 February 2021) Sue Marshall (Treasurer) (re-appointed 3 February 2021) Nasreen Shah (Secretary) (re-appointed 3 February 2021) Sofia Siddique (re-appointed 3 February 2021) Safina Mahmood (re-appointed 3 February 2021) Naila Parvez (re-appointed 3 February 2021) Kaneez Fatima (re-appointed 3 February 2021)
All trustees and elected users are elected on an annual basis.
Trustees Induction and Training
Trustees and Committee members are made up of users of the Centre past and present. Letters are distributed to users with information about committee meetings and what it entails to be a committee member. The information is also included in parent packs which are given to those families accessing childcare. The team at McMillan will nominate users who would like to become a committee member. These nominations are presented at the AGM. All trustees and members are given information about their roles and responsibilities. At the first meeting all are welcomed and introduced to other members with a discussion about roles and responsibilities, how committee works and questions/concerns answered. All committee members must complete enhanced DBS checks by Capita, and must subscribe to the DBS update service. Trustees can if they wish attend training on being a trustee/committee member, if they feel it would benefit their learning journey.
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Objectives and Activities
The charity’s objectives are to enhance the development and education of young children by promoting their social, physical, intellectual, emotional and spiritual capabilities.
From April 2008 the Centre began to provide full day care as childcare providers for FRCC. This was an agreement that had been instigated by Bradford Early Years, Childcare and Play as McMillan are an established childcare provider in the area and it was part of the offer of Sure Start Children’s Centre. We have continued with our services and our Centre is open 51 weeks per year, 8am – 6pm Monday to Friday. Our aim is to ensure children attending McMillan are learning through their play and that we are providing an enhanced, stimulating environment for children aged 0–5 years. The Centre is Ofsted registered to provide full day care for 58 children per session, per day.
McMillan do not receive any funding towards running and sustaining full day care, however, with hard work, careful monitoring and staff co-operation we have been successful in saving money in various areas in order to continue to be self-maintained and run a sustainable setting. Through regular monitoring and checks we have created a new sustainable budget for the next financial year that incorporates a new staffing structure.
In setting our objectives, looking at sustainability and planning our activities, our trustees have given serious consideration to the Charity Commissions general guidance on public benefit and in particular the advancement of health, education and well-being. With all the activities and events we provide for the children and their families attending the Centre we aim to ensure that they experience a positive, stimulating and enhanced learning journey.
The Children’s Centre Report
The Centre has had a very challenging year due to the Covid 19 pandemic. We have worked tirelessly to ensure we were able to continue to offer high quality childcare and education when we were permitted to reopen alongside Government lockdowns and adhering to Covid restrictions.
The team implemented various adjustments to the rooms to ensure both staff and children were as safe as possible. Examples of amendments include parents not being allowed access inside the building resulting in various entry and exit points being made available to reduce contamination and adhere to social distancing. Parents wearing facemasks, adjustments to session times, increased cleaning schedule, introducing hand sanitiser around the building, positive promotion of hygiene, taking children’s temperatures on arrival etc
We have followed all Government legislations and worked closely with public health throughout this Pandemic and have introduced lateral flow testing biweekly for all staff.
The Centre was closed for a short period of time. During this time senior management met weekly and liaised closely with Early Years and the Management Committee to ensure we were ready to open as a Covid safe setting when advised to do so by the Government.
The Centre opened for a four-week period for vulnerable children, key worker children and school leavers to allow them to have a transitional period before moving to reception to continue their learning journey. This proved to be very successful and evidenced that the new adaptions put in place at the Centre worked and we were better placed for the full return of all children in September.
In September in accordance with regulations the setting reduced occupancy levels to ensure we were able to offer Covid secure bubbles within each room. These bubbles were reviewed at the end of each academic term.
This year due to restrictions we were unable to carry out our normal fundraising activities. As an alternative staff and families donated food parcels which were sent to the local food bank Schoolemoor Beacon.
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
We have been unable to offer our usual services such as having any visitors to the Centre including no transition visits, no external agencies i.e. SEND team & flouride team, no Santa Claus, and no graduation ceremony for the school leavers. This was very disappointing for all involved. We have also been unable to celebrate any festivals within the Centre due to lockdown and covid restrictions.
We have continued to liaise with parents and families, consultations have continued with parents opting for either a phone call or wearing PPE if meeting with staff.
The Centre has been unable to offer any student placements, however we have continued to support our two existing apprenticeships.
We have continued to liaise with our committee throughout, holding virtual meetings and sending out regular emails which has allowed us to ensure we are working together developing action plans and making decisions for the benefit and future of the Centre.
The Centre has been fully supported by all our families and the local community which has allowed us to continue to operate and remain sustainable.
Staff and Training
We accessed online training as and when it was available. Again opportunities were restricted due to covid.
Students/Work Experience
The Centre has been unable to offer any student placements, however we have continued to offer our existing apprenticeships.
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Financial Review
The Centre has worked hard to remain sustainable whilst being forced to close for part of the year and also having to reduce occupancy levels once reopened due to Covid. Bradford Council issued a full rebate of our council tax for the financial year which has helped towards the sustainability of the Centre.
The Centre requires a minimum of three months reserves to carry on the provision in the event of occupancy levels dropping; the reserves levels currently reflect this policy. The Centre holds a redundancy account which has been checked and topped up to ensure it holds enough funds in the event of all staff requiring redundancy payments.
The Centre is vital for the enhancement of children’s pre-school education. Research has shown that in the Centres locality lives one of the country’s largest deprived populations. The continuation of the services the centre offers is vital for the future education of children in this area. The three months reserves level will allow the centre to run for long enough to find a funding source if it is required for the successful continuation of the Centre. Senior Management reviewed the impact the 30 hour roll out had on the Centres occupancy levels and the number of children accessing day care. We found there was a decrease in both day care sessions being accessed and a drop in holiday occupancy.
Fundraising
This year due to restrictions we were unable to carry out our normal fundraising activities. As an alternative staff and families donated food parcels which were sent to the local food bank Schoolemoor Beacon.
Community Cohesion
The Centre through their services offer support to varying ethnic backgrounds and offering full day care enables families to return to work. In order to contribute towards community cohesion Margaret McMillan provides opportunities for families of the community from different backgrounds, cultures and nationalities to work study and socialise together. Our Annual General Meeting is a chance for people to meet and socialise with one another. Our Centre enables children, parents and students to progress and raise their creativity, aspirations and achievements. Our regular work experience placement with Bradford’s Senior Schools gives students a vision of what they would envisage for the future. The Centre will contribute to work with external agencies to support the needs of our families, children, and the local community.
The Building and Future Developments for the Children’s Centre
The Centre and staff continually review plans and needs for the future. The current plan is to review maintenance requirements i.e. shutters, doors, outdoor areas and invest any surplus into the areas that require it.
Committee
The Committee would like to thank all the staff for their hard work and for making the Centre a place where children like to come and “Have Fun and Learn”.
Covid 19
Due to the Covid 19 pandemic the Centre closed on 20 March 2020 in adherence with Government instructions. All parents and users of the Centre were informed of the situation and have continued to be updated.
Senior staff and the Management Committee have continued to liaise with staff, families and users of the Centre throughout the pandemic closure.
MARGARET MCMILLAN CHILDREN’S CENTRE
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these accounts the trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP 2015 (FRS 102);
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
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Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of trustees
Sue Marshall Trustee
Nasreen Shah Trustee
Dated: 22 November 2021
MARGARET MCMILLAN CHILDREN’S CENTRE
INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF MARGARET MCMILLAN CHILDREN’S CENTRE
I report on the accounts of the charity for the year ended 31 March 2021 which are set out on pages 7 to 14.
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 the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination.
It is my responsibility to:
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(i) examine the accounts under section 145 of the 2011 Act;
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(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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(iii) to state whether particular matters have come to my attention.
Basis of independent examiner’s report
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 all the evidence that would be required in an audit, and consequently no opinion is 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
In connection with my examination, no matter has come to my attention:-
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(a) which gives me reasonable cause to believe that in any material respect the requirements:-
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(i) to keep accounting records in accordance with section 130 of the 2011 Act; and (ii) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
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have not been met; or
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(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kevin J Meddings MAAT
Stuart B Lodge & Co Chartered Accountants 44 Bradford Road Idle Bradford BD10 9PE
Dated: 29 November 2021
MARGARET MCMILLAN CHILDREN’S CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021
| Unrestricted Designated funds funds Notes £ £ Income Voluntary income 2 359,255 - Investment income 288 69 Total income 359,543 69 Expenditure Charitable activities 3 350,809 - Total expenditure 350,809 - Net income/net movement in funds 8,734 69 Total funds brought forward 661,165 68,760 Total funds carried forward 669,899 68,829 |
Total 2021 £ 359,255 357 359,612 350,809 350,809 8,803 729,925 738,728 |
Total 2020 £ 398,615 1,122 399,737 381,752 381,752 17,985 711,940 729,925 |
|---|---|---|
MARGARET MCMILLAN CHILDREN’S CENTRE
BALANCE SHEET AS AT 31 MARCH 2021
| Designated Unrestricted funds funds £ £ Notes Fixed assets Tangible assets 6 - 350,528 Current assets Debtors 7 - 75,580 Cash at bank and in hand 68,829 245,587 Total assets 68,829 671,695 Creditors: amounts falling due within one year 8 - 1,796 Total assets less current liabilities 68,829 669,899 The funds of the charity Income funds Designated funds 68,829 - Unrestricted funds - 669,899 Total charity funds 68,829 669,899 |
Total 2021 £ 350,528 75,580 314,416 740,524 1,796 738,728 68,829 669,899 738,728 |
Total 2020 £ 350,528 92,767 288,349 |
|---|---|---|
| 731,644 | ||
| 1,719 | ||
| 729,925 | ||
| 68,760 661,165 |
||
| 729,925 |
The accounts were approved by the trustees on 22 November 2021
Sue Marshall Trustee
Nasreen Shah Trustee
MARGARET MCMILLAN CHILDREN’S CENTRE
STATEMENT OF CASHFLOWS AS AT 31 MARCH 2021
| Note Cash generated/(used) in operating activities 10 Cashflow from investing activities Interest income Increase/(decrease) in cash equivalents in the year Cash equivalents at the beginning of the year Total cash equivalents at the end of the year |
2021 £ 25,710 357 26,067 288,349 314,416 |
2020 £ (70,230) 1,122 (69,108) 357,457 288,349 |
|---|---|---|
MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021
1 Accounting policies
1.1 Basis of preparation
The accounts are prepared under the historical cost convention.
The accounts have been prepared in accordance with 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) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
Margaret McMillan Children’s Centre meets the definition of a public benefit entity under FRS 102.
Having considered future planned activities and the reserves available to the charity, the trustees are satisfied that the financial statements should be prepared on the going concern basis.
1.2 Incoming resources
Donations and legacies are accounted for when received by the charity. Childcare fees and other income is accounted for on an accruals basis as far as is prudent to do so.
Revenue grants are recognised on receipt, subject to any required conditions being met or services provided.
1.3 Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. These include Governance costs which are those costs associated with meeting the constitutional and statutory requirement of the charity.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows:-
Freehold land and buildings not depreciated Fixtures and fittings 5 years straight line Equipment 5 years straight line Computer equipment 3 years straight line
It is the policy of the charity to only capitalise individual items costing in excess of £2,500.
1.5 Leasing and hire purchase commitments
Rentals payable under operating leases are charged against income on a straight line basis over the period of the lease.
MARGARET MCMILLAN CHILDREN’S CENTRE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
1.6 Pensions
The charity pays contributions into the National Employment Savings Trust (NEST) which is a defined contribution work place scheme. The pension costs charged in the accounts represents the contributions payable during the year.
1.7 Accumulated funds
Unrestricted funds are available to be spent for any of the purposes of the charity.
Designated funds comprise funds which have been set aside, at the discretion of the trustees, for specific purposes. The purpose and use of the designated fund is in respect of potential future redundancy payments.
Restricted funds are subject to specific conditions by donors as to how they may be used.
2 Voluntary income
| Core funding Service level agreements and grants receivable Core funding Unrestricted funds: Full day care fees Sales Milk refunds Fundraising Job retention scheme Council tax refund Santander UK joining incentive Service level agreements and grants receivable Bradford MDC – Early Education Place City Training Services – Apprenticeship |
Total 2021 £ 90,833 268,422 359,255 37,919 426 164 440 46,765 4,619 500 90,833 267,922 500 268,422 |
Total 2020 £ 103,776 294,839 398,615 101,085 801 1,680 210 - - - 103,776 294,839 - 294,839 |
|---|---|---|
MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
3 Charitable activities
| Salaries Employers NIC Pension costs Payroll costs Staff expenses Staff training Rates Utilities Telephone Printing, postage and stationery TV licence Repairs and maintenance Waste disposal and cleaning costs Insurance Equipment and materials Equipment rentals Subscriptions and membership fees Trips and activities Uniforms Independent examination DBS checks Refreshments, food and milk Fundraising Internet, software and IT support Bank charges |
2021 £ 290,531 12,599 8,550 3,304 - 1,351 607 4,450 1,789 678 158 5,812 4,063 1,827 3,024 1,815 1,677 418 305 1,722 364 2,321 440 2,907 97 350,809 |
2020 £ 288,460 15,175 8,810 2,909 45 1,300 3,777 5,206 1,694 1,759 155 12,717 5,728 1,804 13,314 2,190 1,402 1,738 1,053 1,644 517 7,069 240 2,916 130 |
|---|---|---|
| 381,752 |
4 Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year (2020 – £nil).
We can confirm that there are no related party transactions that require disclosure in the accounts (2020 – none).
MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
5 Employees
Number of employees
The average monthly number of employees during the year was:-
| Staff Employment costs Wages and salaries Social security costs Pension costs |
2021 Number 21 2021 £ 290,531 12,599 8,550 311,680 |
2020 Number 21 |
|---|---|---|
| 2020 £ 288,460 15,175 8,810 |
||
| 312,445 |
Social security costs are after the deduction of the £4,000 employment allowance (2020: £3,000).
There were no employees whose annual emoluments were £60,000 or more.
6 Tangible fixed assets
| Freehold Fixtures Computer Equipment land and and fittings equipment buildings £ £ £ £ Cost At 1 April 2020 And 31 March 2021 350,528 52,372 6,730 18,076 Depreciation At 1 April 2020 And At 31 March 2021 - 52,372 6,730 18,076 Net book value At 31 March 2020 And At 31 March 2021 350,528 - - - |
Total £ 427,706 77,178 350,528 |
|---|---|
MARGARET MCMILLAN CHILDREN’S CENTRE
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021
7 Debtors
| Trade debtors Prepayments and accrued income Monies paid in advance 8 Creditors: amounts falling due within one year Accruals |
2021 £ 1,944 2,692 70,944 75,580 2021 £ 1,796 |
2020 £ 3,569 8,281 80,917 92,767 2020 £ 1,719 |
|---|---|---|
9 Pension and other post-retirement benefit commitments
The charity pays contributions on behalf of all eligible employees into the National Employment Savings Trust (NEST) which is a defined work place scheme. No contributions were outstanding at the year end.
10 Reconciliation of net movement in funds to net cashflow from operating activities
| Net movement in funds Deduct interest income Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash generated/(used) in operating activities |
2021 £ 8,803 (357) 17,187 77 25,710 |
2020 £ 17,985 (1,122) (84,081) (3,012) (70,230) |
|---|---|---|