ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
Registered Charity No: 1029338 Trustees' Annual Report (Including Receipts and Payments Accounts)
Over Kellet Playgroup
For the financial year beginning on 1[st] September 2021 and ending on 31[st] August 2022
Address:
Over Kellet Village Hall Church Bank Over Kellet Carnforth, LA6 1DT
Telephone: 07471 124423
Email Address:
contact@overkelletplaygroup.co.uk
Website Address:
www.overkelletplaygroup.co.uk
Facebook Address:
en-gb.facebook.com/overkelletplaygroup
Trustees:
Trustees on the date the Trustees' Annual Report was approved:
Zoe Midgley (Chair) Danielle Hodkinson (Secretary) Elisabeth Gott (Treasurer) Victoria Karg Heather Ellershaw Jennifer Connor
Bankers:
Barclays Bank PLC, 38 Market Street, Lancaster, Lancashire, LA1 1HR
Independent Examiner:
Shweta Pankhadiwala, Finance Officer, Lancaster District CVS The Cornerstone, Sulyard Street, Lancaster, LA1 1PX
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ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
The trustees of Over Kellet Playgroup present their Annual Report, together with the accounts for the year ended August 2022, which includes the administrative information and list of the Charity's trustees set out above.
Structure, Governance and Management
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Nature of Governing Document: Constitution
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How the Charity was constituted: Unincorporated
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Date of Governing Document: The Constitution was adopted on 2[nd] November 1993 and amended on 3[rd] October 2001. It was re-approved at a General meeting held on 22[nd] September 2011. Registered on 8[th] December 1993.
Summary of Activities Undertaken for Public Benefit
Over Kellet Playgroup continues to provide high quality sessional childcare and education in the Village Hall during term-time for children from the age of two until they start school.
This year we welcomed the removal of most Covid-19 restrictions and enjoyed the return to normal interactions with parents, carers and professionals while maintaining caution and good hygiene measures. Unfortunately, the spread of the Omicron variant impacted our setting in November when five members of staff tested positive. Lack of available staff meant that we had to close for one day on Friday 12[th] November. Parents were very supportive. We thank the Playgroup Manager, Lynsey, for her careful control of the situation – even while she was herself unwell at home. The trustees appreciate all the staff’s efforts at this challenging time, their willingness to cover shifts and their determination throughout to maintain high standards of education and care.
It has been a pleasure to work with Mr Darren Newiss, the new head teacher of Wilson’s Endowed School. He was able to reintroduce the Monday preschool afternoons in the second half of the autumn term and the summer term. This is a fantastic opportunity for our preschool children to get a feel for primary school before the transition from Playgroup.
The trustees would like to thank Ant Battersby and Jilly Mounsey at Leapers Wood Quarry for kindly donating some stone to Playgroup’s garden. This enabled the creation of a quarry play area for the children which helps to develop physical, maths and language skills – and is heaps of fun!
Page 2 of 11
ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
In October, we were pleased to make our relief worker, Gemma, a permanent member of staff. Congratulations are also due to Kirsty who has completed a Level 3 Apprenticeship with Playgroup this year.
The trustees recognise that the staff team is Playgroup’s greatest asset as we focus on the needs and individual development of every child. Sessions regularly run with an ‘extra’ member of staff (over and above the EYFS statutory staff to child ratio). The trustees thank Jackie for being such a happy Duputy Manager, Rachel for her work as SENCo and our Early Years Teacher and Playgroup Manager, Lynsey, for coordinating stimulating activities and ensuring a balanced curriculum. This year the children have enjoyed educational visits from the library van, fire brigade, nurse Anna, a police officer, lollipop lady Sue and a JCB digger!
Management of the Charity
In line with our constitution, the trustees (in conjunction with the Playgroup Manager, Deputy Manager and Business Manager) manage the charity. The trustees take an overseeing role and create formal policies for the charity. Day to day management is carried out by the Playgroup Manager, Deputy Manager and Business Manager.
Financial Activity
The final accounts report a profit of £10,436.18 . This is a welcome uplift to our reserve funds amid inflationary pressures and subsequent to a couple of difficult years. Occupancy levels have improved but are not yet at pre-pandemic levels. The trustees are pleased to value the sustainability of our charity and will endeavour to continue to provide the best care, education and support to local children, families and the community.
The trustees are very grateful to the Withers Trust for its continuing generosity in contributing £1,000 this year towards our Hall hire costs.
The Omicron variant unfortunately meant that we were unable to hold a Christmas fundraiser but it was a joy to once again hold a Summer Open Afternoon and welcome current and prospective parents and carers into our setting. The event and associated raffle raised £662.76. Leavers photos were a popular addition to our fundraising calendar and raised £158.57. The staff and trustees would like to thank one of our brilliant preschool children who decided to do a sponsored walk for Playgroup. He raised £200 and asked for the money to be spent on ride-on tractors. We will make a special name-plate for the big blue tractor – it will be called “William”! The remaining £931.50 of this year’s special efforts total will be put into our designated fund.
The purpose of this designated fund is to enable the resurfacing of the “race-track” play area in the garden see Notes to the Accounts (3). This year, Playgroup has been fortunate to obtain a grant of £1000 for this project from the Groundwork UK Tesco Community Grants
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ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
scheme. Thanks to everybody who contributed tokens in-store! The replacement of the play surface is now urgent and we have asked the Parish Council if they can provide any support as we feel this project complies with the aims and priorities highlighted in Over Kellet’s 2019 Parish Plan.
The trustees have agreed that a small fee increase of 10p per hour is necessary from September next year as inflation rises and the cost-of-living crisis looms. Playgroup fees are still low compared to nearby settings as we aim to support local families.
Risk Management and Reserves
A breakdown of acknowledged risks and Playgroup’s reserve funds is as follows:
Risk 1: The expected number of Playgroup children in attendance in future years is always under review. A financial projection for the following academic year is prepared in the summer term and updated as necessary. This allows us to budget for predictable fluctuations in income and expenditure and manage our reserve funds as necessary.
Risk 2: The majority of Playgroup's funding is dependent upon the Government's Early Education Funding which is available to all children from the term following their third birthday and also some two year olds; (please see www.lancashire.gov.uk/education/childcare).
Risk 3: Playgroup operates in the Village Hall which is rented on a per hour basis.
Risk 4: Seven of our eight members of staff would be entitled to redundancy payments should Playgroup cease to operate, subject to the terms and conditions of their contracts.
Over Kellet Playgroup holds four reserve funds in order to manage the risks highlighted above. These funds, which are reviewed annually, are as follows:
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Redundancy Fund : This fund covers all redundancy obligations, as required by law, in the unlikely event that Playgroup had to close.
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Emergency Contingency Fund : This fund represents one term's running costs. It should cover all outstanding liabilities in the unlikely event that Playgroup had to close.
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Projected Deficit Fund : This fund covers a projected financial deficit for a specific future year when low income or low numbers of Playgroup children are anticipated.
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• Equipment Replacement Fund : This fund represents roughly 10% of our equipment assets (furniture, toys, games, craft materials). It should ensure that the quality of our provision is maintained should income fall below expected levels.
In addition, restricted funds are held to support specific areas within our setting: AEN (Additional Educational Needs) and EYPP (Early Years Pupil Premium).
Signed on behalf of the Trustees - Chair (Ms Zoe Midgley) :
Date :
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ANNUAL REPOR T- ISTSEPTEMBER 2021 TO 31ST AUGUST 2022 Kelet Independent axaminerfs report to the trustees of Over Kellet Playgroup Charlty No. 1029338 I report on the accounts for the year 1st September 2021- 31st August 2022 Respective responsibllitiès of trustees and examiner The charitys trustees are responsible for the preparalion of the accounts. The charity's trustees considèr that 8n audit is nol requirad for this year under se¢tion 144121 of th8 Charities A¢t 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accl)nts under section 145 of the 2011 Act,. to follow the procedures18id down in the general Directions givèn by thè Charity Commission under section 14515llbl of the 2011 Act., and to stale whether particular matters have come to my attention Basls of Independent examlnerfs report My examination was canied out in accordance with the general Directions given by the Charity cOmlSon. An examination irkdudes a review of Ihe accounlinq records kept by the charity and a comparison of the accounts presented with those records. It also indudes consideration of any unusu81 items or disclosures in the a¢¢okJnls. and seeking explanations from you as truste8s )ncemirvJ any such rnatters. The procedures Ufmlertaken do not provide all the evidence that would be required in an audit and consequenuy no opinion is given as lo whether the accounts Psent a 'lrue and fair vi$w' and Ihe report is limtted lo those matters sel out in the ststemgnt below. Independent examinerfs statement In connection wtth my examination, no matter has come to my attention.. 111 which gives me reasonable cause to believe that in any material reScl the requirements.. to keep aCUnting records in accordance with seGtK>n 130 of the 2011 Act,. and to prepare accounts which accord with the ac(ounting records aThJ comply with the a(xounting requiremènts of the 2011 Act have not been met., or 121 to which, in my otxnion, attention should be drawn in order lo enable a proper understanding of the acLounts to be reached. Shweta Pankhadiwala Clo Lancaster District CVS. The Cornerstone Sutyard Slreet Lancaster LA1 1PX 6th February 2023. Page 5of11
ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
Receipts and Payments Accounts
| 2022 | note | 2021 | ||
|---|---|---|---|---|
| OPENING BALANCES | ||||
| Bank (Barclays Current) | £28,619.60 | £27,158.37 | ||
| Bank (Barclays Business Premium) | £34,216.32 | £34,209.04 | ||
| Cash (in hand) | £141.43 | £121.17 | ||
| £62,977.35 | £61,488.58 | |||
| INCOME | (1) | |||
| Fees and Early Education Funding (Unrestricted) | ||||
| LCC Early Education Funding (3/4Y) | £91,710.83 | £65,732.91 | ||
| LCC Early Education Funding (2Y) | £7,030.00 | £13,611.12 | ||
| LCC Covid Payment | - | £1,000.00 | ||
| Fees | £10,721.71 | £15,792.30 | ||
| £109,462.54 | £96,136.33 | |||
| Early Education Funding (Restricted) | ||||
| AEN | £4,218.00 | £0.00 | ||
| Early Years Pupil Premium | £520.20 | (2) | £278.25 | |
| £4,738.20 | £278.25 | |||
| Grants (Restricted) | ||||
| Tesco Community Grant | £1,000.00 | (3) | - | |
| Withers Trust (Rent) | £1,000.00 | £1,000.00 | ||
| Nursery Milk Scheme (Kitchen) | £710.13 | £572.78 | ||
| £2,710.13 | £1,572.78 | |||
| Special Efforts (Unrestricted) | ||||
| Summer Open Afternoon | £662.76 | (£20.00) | ||
| Leavers Photos | £158.57 | |||
| Sponsored Walk | £200.00 | |||
| Online Shopping | £110.17 | £10.49 | ||
| £1,131.50 | (£9.51) | |||
| Sundry Income (Unrestricted) | ||||
| Donation | £1.50 | £161.90 | ||
| Bank Interest | £5.13 | £7.28 | ||
| £118,049.00 | £98,147.03 |
Page 6 of 11
ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
| GOINGS Education Funding (Restricted) AEN Early Years Pupil Premium ts (Restricted) Tesco Community Grant Withers Trust (Rent) Nursery Milk Scheme (Kitchen) eral Funds (Unrestricted) Wages Payroll Accounts and Administration Rent Training Pre-School Learning Alliance Insurance Equipment –Designated Funds Equipment –Non-Designated Funds Postage, Stationery & Printing Kitchen Bank Charges re BACS Communications / IT OFSTED reg. DBS Disclosures Early Years Alliance Membership LCC - SSG Membership Maintenance Staff Uniform Sundry Outgoings SING BALANCES Bank (Barclays Current) Bank (Barclays Business Premium) Cash (in hand) |
2022 note £2,409.76 (4) £471.03 (5) £2,880.79 £0.00 £1,000.00 £709.05 (6) £1,709.05 £83,497.67 (7) £803.40 £6,762.36 £6,976.00 £577.34 £904.79 £0.00 (3) £853.50 £637.64 £217.53 £54.00 £450.65 £50.00 £16.20 £109.25 £385.00 £452.15 £0.00 £275.50 £107,612.82 £38,565.32 £34,221.45 £626.76 £73,413.53 |
2021 £97.99 £239.57 - £1,000.00 £572.78 |
2021 |
|---|---|---|---|
| £1,572.78 £73,712.82 £355.84 £6,699.40 £6,969.00 £1,039.99 £802.13 £0.00 £823.31 £616.41 £183.76 £48.00 £2,008.59 £50.00 £48.29 £109.25 £577.50 £428.22 £4.00 £271.41 |
|||
| £96,658.26 £28,619.60 £34,216.32 £141.43 |
|||
| £62,977.35 |
OUTGOINGS
Early Education Funding (Restricted)
Grants (Restricted)
General Funds (Unrestricted)
CLOSING BALANCES
Page 7 of 11
ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
Statement of Assets and Liabilities
Account Balances (at Year End 31[st] August 2022)
| 31st August 2022 |
31st August 2021 |
Change | |
|---|---|---|---|
| Bank (Barclays Current) Bank (Barclays Business Premium) Cash (in hand) |
* £38,565.32 £34,221.45 £626.76 |
£28,619.60 £34,216.32 £141.43 |
£9,945.72 £5.13 £485.33 |
| £73,413.53 | £62,977.35 |
£10,436.18 |
- £39,668.73 (less un-presented cheques £104, £238.61 and £751.36 and less pending D/DR £9.44). The Charity had no other liabilities at Year End 31[st] August 2022.
Restricted Funds (at Year End 31[st] August 2022)
| AEN (4) EYPP (5) Tesco Community Grant (3) Withers Trust (Rent) Nursery Milk Scheme (Kitchen) (6) |
31st August 2022 £2747.57 £767.36 £1000.00 £0.00 £1.08 |
|---|---|
| £4,516.01 |
Reserve Funds (at Year End 31[st] August 2022)
Redundancy Fund Emergency Contingency Fund Projected Deficit Fund * Equipment Replacement Fund |
31st August 2022 £28,027 £35,871 £2000 £2,500 |
|---|---|
| £68,398 |
In line with our Reserves Policy, as outlined in Risk Management and Reserves (see page 4).
- A deficit is possible in the year 2022/23 due to the impact of the 9.7% annual increase in the National Living Wage in April 2023.
Page 8 of 11
ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
Assets (at Year End 31[st] August 2022)
| Item Qty Purchase Value Purchase Date Depreciation since new |
Value @ 31st August 2022 |
| Shed 1 £444.85 12 Jan 12 £444.85 |
£0.00 |
| Playhouse (replaced May 14) 1 £462.89 12 Jan 12 £462.89 |
£0.00 |
| Storage tower 1 £245.34 18 May 12 £245.34 |
£0.00 |
| Mobile book case 1 £155.94 29 Jun 12 £155.94 |
£0.00 |
| Clic construction 1 £111.24 16 Nov 12 £111.24 |
£0.00 |
| Fire station set 1 £136.68 16 Nov 12 £136.68 |
£0.00 |
| Dolls house 1 £260.10 26 Apr 13 £260.10 |
£0.00 |
| Interstar construction 1 £147.54 3 May 13 £147.54 |
£0.00 |
| Busyfold display board 1 £115.92 20 Sep 13 £115.92 |
£0.00 |
| Construction site/bricks 1 £348.00 1 Oct 13 £348.00 |
£0.00 |
| Dressing-up rail 1 £163.44 25 Oct 13 £163.44 |
£0.00 |
| Trikes 3 £319.13 4 Apr 14 £319.13 |
£0.00 |
| Laptop (IT) 1 £409.98 31 Jul 14 £409.98 |
£0.00 |
| Apple Ipad / case (IT) 2 £745.29 13 Aug 14 £745.29 |
£0.00 |
| Easel 1 £161.88 14 Aug 15 £161.88 |
£0.00 |
| Sand and water tray 1 £105.54 14 Aug 15 £105.54 |
£0.00 |
| Circular red table 1 £203.52 14 Aug 15 £203.52 |
£0.00 |
| Rolly ride-on tractor 1 £116.00 1 Sep 15 £116.00 |
£0.00 |
| Filing cabinet 1 £119.99 12 Feb 16 £119.99 |
£0.00 |
| Laminator 1 £125.99 24 Jan 17 £125.99 |
£0.00 |
| New garden area 1 £2021.00 21 Apr 17 £2021.00 |
£0.00 |
| Artificial grass 1 £911.20 12 Jun 17 £911.20 |
£0.00 |
| Mud sink bench 1 £122.00 4 Sep 17 £122.00 |
£0.00 |
| Screen 1 £210.00 9 Apr 18 £210.00 |
£0.00 |
| Apple Ipad / case (IT) 1 £398.99 19 Nov 19 £365.74 Motorola Moto G8 (IT) 1 £168.50 26 Sep 20 £112.30 Acer Aspire3 laptop(IT) 2 £798.00 30 Aug 21 £266.00 Space divider 2 £278.00 2 Oct 21 £5.79 |
£33.25 £56.20 £532.00 £272.21 |
| £893.66 |
Depreciation is calculated at 33.33% straight line for IT equipment and 25% straight line for other items. This list is only partially populated, with new assets being listed from 1[st] September, 2011. Only assets with a financial value above £100, in line with the depreciation statement above, will be listed here.
Page 9 of 11
ANNUAL REPORT - 1ST SEPTEMBER 2021 TO 31ST AUGUST 2022
Notes to the Accounts
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(1) These accounts have been prepared on a receipts and payments basis.
-
(2) The EYPP (Early Years Pupil Premium) is additional funding aimed at improving the education of disadvantaged three and four year olds. It has increased to £0.60 per hour per eligible child.
-
(3) Playgroup has been fortunate to receive a Tesco Community Grant of £1000. This will be held in a restricted fund until it can be spent on the re-surfacing of the wet-pour play surface in the Village Hall's garden. In addition, a special efforts fund is designated for this purpose. Income and totals are as follows:
2021 Designated Fund b/f £1,321.50 2021/22 Donations £1.50 2021/22 Special Efforts £931.50 2022 Designated Fund c/f £2,254.50 Tesco Community Grant (Restricted) £1,000.00 Total £3,254.50
- (4) Annual AEN (Additional Educational Needs) outgoings and totals are as follows:
Wages (£2244.17) Training (£64.32) Postage, Stationery & Printing (£36.93) Equipment (£64.34) (£2409.76) 2021 AEN Restricted Fund b/f £939.33 2021/22 Inclusion Funds £4,218.00 2022 AEN Restricted Fund c/f £2,747.57
- (5) Annual EYPP (Early Years Pupil Premium) outgoings and totals are as follows:
Fees (£36.00) Training (£136.00) Equipment (£299.03) (£471.03) 2021 EYPP Restricted Fund b/f £718.19 2021/22 EYPP £520.20 2022 EYPP Restricted Fund c/f £767.36
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(6) There has been an accidental overclaim of £1.08 from the Nursery Milk Scheme. This will be carried forward as a restricted fund.
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(7) Two payments dated 19th May 2022 totalling £15,949.69 have been allocated to our PAYE account by HMRC in error. Over Kellet Playgroup did not make these payments and has informed HMRC on multiple occasions of this error. HMRC is investigating and states that the two payments will be removed from our PAYE account in due course. The payments have not been allocated to any of Playgroup's PAYE charges and they are not included in these accounts.
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ANNUAL REPOR T- ISTSEPTEMBER 2021 TO 31ST AUGUST 2022 Kelet Chair's Re ort Page 11 of11