**Charity Registration No. 1028269**
**MARGARET MCMILLAN CHILDREN’S CENTRE TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
**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 Meddings MAAT|
||Kevin Meddings Accountancy Services|
||55 Crowther Avenue|
||Calverley|
||Leeds|
||West Yorkshire|
||LS28 5SA|
|**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 – 4|
|Independent accountants’ report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Statement of cashflows|8|
|Notes to the accounts|9 - 13|
1
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 MARCH 2022**_
The Trustees present their report and accounts for the year ended 31 March 2022.
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 7 March 2022) Sue Marshall (Treasurer) (re-appointed 7 March 2022) Nasreen Shah (Secretary) (re-appointed 7 March 2022) Sofia Siddique (re-appointed 7 March 2022) Safina Mahmood (re-appointed 7 March 2022) Naila Parvez (re-appointed 7 March 2022) Kaneez Fatima (re-appointed 7 March 2022)
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.
## **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 Centres. 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.
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **TRUSTEES’ REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
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 continued to be very busy throughout the year with high occupancy levels in place. We have continued to provide high quality resources and activities for the children that attend to ensure they are progressing and achieving. Our Senior Management team have continued to attend varying meetings liaising with multiple external agencies to support children and their families. These include safeguarding, child protection panels, core group meetings and CIN (Child In Need) meetings. This year a member of staff supported a family and their child in accessing additional learning for their individual needs. This involved visiting an external Early Years Educator and inputting their advice and support into the Centres planning. We have strong transition procedures in place for those children moving onto the next educator. We have a growing number of schools we feed to so staff work hard to ensure all those schools visit the Centre to meet the children and speak to staff about each individual child and their needs. We hold termly parent consultations to share children’s progress and achievements with their family members. We have distributed staff and parent questionnaires to ensure we are continuing to receive up to date feedback which allows senior management to reflect and improve the services we provide.
We celebrate all festivals - Christmas, Eid, Diwali and also other celebrations such as Mother’s Day, Father’s Day, Royal Visit, St George’s Day etc. Children also celebrate their birthdays along with other family celebrations i.e. birth of a sibling. Children bring cakes, party bags etc. to celebrate. We have held a graduation event for those leavers, celebrated the children’s achievements and wish them luck in the future. We celebrated World Book Day and children dressed up as their favourite book character.
We continue to provide full day care for working parents and also for those returning to education via college or alternative training providers. There is a high demand for the 30-hour funded childcare as well as for nursery education places for 3 and 4 year-olds and also Early Education places for 2 year-olds. This demand has allowed the Centre to offer further flexible sessions/hours for working parents. We offer places for those eligible families and also have a waiting list. Children with additional needs are fully supported by the whole team and we work closely with the families to ensure we are meeting the child/children’s individual needs at all times. Our Senco will support staff to ensure any additional support/advice is available.
Within this support close working relations are in place with multiple external agencies where applicable i.e. physiotherapist, health visitor, medical nurse etc. We have continued to work closely with the Fluoride Team who visit the Centre twice a year and apply fluoride treatment to children aged between 2 – 4 years. Good dental health is promoted by the dental nurse which we continue within the rooms through activities, resources and positive adult role models.
We have also continued to provide large numbers of placements for work experience students and students who are training in healthcare. We have had further work to the upstairs training room to build in work stations for the staff to do their keywork with access to computers.
3
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **TRUSTEES’ REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
We have held regular committee meetings and staff meetings. Staff attended inhouse and external training to renew paediatric first aid.
Due to high occupancy levels and maternity at the Centre we have recruited new employees. Staff have been rewarded with bonus days off for exceptional work and had a celebratory day out for our Ofsted outstanding grade.
Senior staff have offered flexible hours and contracts for staff that have requested it where possible, whilst still meeting the needs of the Centre. This includes requests made when returning from Maternity leave.
## **Staff and Training**
All staff are continually attending training courses/events through the year. This financial year a large amount has been spent on staff training enabling all staff to stay up to date with available training. Staff have continued access to e-learning.
In addition, this year those staff that attended specific external training, then delivered the training programme as an in-house training event for the full staff team.
A member of staff has begun a specific SEN training award which will support the high demand the Centre currently has for children with additional needs.
## **Students/Work Experience**
We have continued to provide work placements for work experience students who are still at school. We also have various students on placement whilst they work towards their qualifications at college. We currently have a student who is studying towards her level three in childcare whilst working voluntarily at the Centre. Alongside delivering placements the Centre has undergone health and safety checks from external agencies.
## **Financial Review**
The Centre has spent money enhancing the Centre’s resources to ensure that the provision continues to offer the highest standards. With the continuing price rises on bills and staffing we have been monitoring budgets to ensure we remain sustainable.
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 hours roll out had on the Centre, occupancy levels and the number of children accessing day care and found that there was a drop in day care being accessed and a drop in holiday occupancy.
## **Fundraising**
Over the year we have held several fundraising events including Alzheimer’s and Children In Need, which included a bake sale and dressing up.
## **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
4
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **TRUSTEES’ REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
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”.
## **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:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP 2015 (FRS 102);
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;
- 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: 7 December 2022
5.
## **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 2022 which are set out on pages 6 to 13.
## **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:
- (i) examine the accounts under section 145 of the 2011 Act;
- (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
- (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:-
- (a) which gives me reasonable cause to believe that in any material respect the requirements:-
- (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
- have not been met; or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Kevin Meddings MAAT**
Kevin Meddings Accountancy Services 55 Crowther Avenue Calverley Leeds West Yorkshire LS28 5SA
Dated: 5 January 2023
6
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Unrestricted Designated**
**funds**
**funds**
**Notes**
**£**
**£**
**Income**
Voluntary income
2
381,522
-
Investment income
205
41
**Total income**
381,727
41
**Expenditure**
Charitable activities
3
408,031
-
**Total expenditure**
408,031
-
**Net (expenditure)/income/net movement in funds**(26,304)
41
**Total funds brought forward**
669,899
68,829
**Total funds carried forward**
643,595
68,870
|**Total**
**2022**
**£**
381,522
246
381,768
408,031
408,031
(26,263)
738,728
712,465|Total
2021
£
359,255
357
359.612
350,809
350,809
8,803
729,925
738,728|
|---|---|---|
7
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **BALANCE SHEET** _**AS AT 31 MARCH 2022**_
|**Designated Unrestricted**
**funds**
**funds**
**£**
**£**
**Notes**
**Fixed assets**
Tangible assets
6
-
350,528
**Current assets**
Debtors
7
-
85,140
Cash at bank and in hand
68,870
209,473
**Total assets**
68,870
645,141
**Creditors: amounts falling due within**
**one year**
8
-
1,546
**Total assets less current liabilities**
68,870
643,595
**The funds of the charity**
**Income funds**
Designated funds
68,870
-
Unrestricted funds
-
643,595
**Total charity funds**
68,870
643,595|**Total**
**2022**
**£**
350,528
85,140
278,343
714,011
1,546
712,465
68,870
643,595
712,465|Total
2021
£
350,528
75.580
314,416
740,524
1,796
738,728
68,829
669,899
738,728|
|---|---|---|
The accounts were approved by the trustees on 7 December 2022
Sue Marshall Nasreen Shah Trustee Trustee
8
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **STATEMENT OF CASHFLOWS** _**AS AT 31 MARCH 2022**_
|**Note**
**Cash (used)/generated in operating activities**
10
**Cashflow from investing activities**
Interest income
(Decrease)/increase in cash equivalents in the year
Cash equivalents at the beginning of the year
**Total cash equivalents at the end of the year**|**2022**
**£**
(36,319)
246
(36,073)
314,416
278,343|2021
£
25,710
357
26,067
288,349
314,416|
|---|---|---|
9
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **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 £5,000.
## **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.
10
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **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
Coronavirus statutory sick pay rebate scheme
Santander UK joining incentive
**Service level agreements and grants receivable**
Bradford MDC Early Education Place
Bradford MDC Time Out Grants
City Training Services Apprenticeship|**Total**
**2022**
**£**
109,467
272,055
381,522
103,633
458
452
580
817
2,288
1,239
-
109,467
270,365
1,690
-
272,055
|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
|
|---|---|---|
11
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **3 Charitable activities**
|Salaries
Employers NIC
Pension costs
Payroll costs
Recruitment costs
Staff training
Rates
Utilities
Telephone
Printing, postage and stationery
TV licence
Repairs, maintenance and refurbishments
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|**2022**
**£**
288,975
13,975
8,399
2,848
38
978
1,053
5,776
2,120
890
158
50,257
6,386
1,827
7,394
1,815
1,737
1,253
218
1,024
386
6,533
963
2,928
100
408,031
|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|
## **4 Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year (2021 – £nil).
We can confirm that there are no related party transactions that require disclosure in the accounts (2021 – none).
12
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **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
Recruitment costs|**2022**
**Number**
19
**2022**
**£**
288,975
13,975
8,399
38
311,387
||2021
Number
21|
|---|---|---|---|
||||2021
£
290,531
12,599
8,550
-|
||||311,680|
Social security costs are after the deduction of the £4,000 employment allowance (2021: £4,000).
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 2021
And
**31 March 2022**
350,528
52,372
6,730
18,076
_
**Depreciation**
At 1 April 2021
And
**At 31 March 2022**
-
52,372
6,730
18,076
**Net book value**
At 31 March 2021
And
**At 31 March 2022**
350,528
-
-
-
_
|**Total**
**£**
427,706|
|---|---|
||77,178|
||350,528
_|
13
## **MARGARET MCMILLAN CHILDREN’S CENTRE**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **7 Debtors**
|Trade debtors
Prepayments and accrued income
Monies paid in advance
**8**
**Creditors: amounts falling due within one year**
Accruals|**2022**
**£**
2,145
6,666
76,329
85,140
**2022**
**£**
1,546
|2021
£
1,944
2,692
70,944
75,580
2021
£
1,796|
|---|---|---|
## **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 workplace 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
(Increase)/decrease in debtors
(Decrease)/Increase in creditors
**Net cash (used)/generated in operating activities**
|**2022**
**£**
(26,263)
(246)
(9,560)
(250)
(36,319)
|2021
£
8,803
(357)
17,187
77
25,710|
|---|---|---|