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2024-07-31-accounts

AGM meeting notes 15/11/24

Attendees:

Julie Hurst Stacey Wyatt Kim Shier Lauren Mcgroarty Matt Jollands Tracey Day Georgina Vasile Rosi Rosthorn Liyv Bhuvancrahan nair

Apologies

Naomi Medlock Rubie Margetts Victoria Barter Sophie Lewis Claire Baker Carly John Matt Page Jaime Elgin - released from committee due to conflicting membership (school pta chair)

- Minutes from last meeting

Gone through last meeting minutes,children on role was 22 currently 18 but having ¾ new starters in jan. Balance was £12.350 currently £17.089.

Additional days- letter sent out offering extended hours but only one parent wanted it. Garden- repaired, currently out of use due to over running of building work.

Pta xmas fayre- didn't end up doing it,did our own bazaar and raised around £120, so will do the same this year on a bigger scale.

Election

Chairperson : Georgina nominated Matt J , Tracey seconded- Matt Elected Vice: Matt nominated Lauiren M , Rosi seconded- Lauren Elected Secretary : Rosi nominated Tracey D ,georgina seconded - Tracey Elected Treasurer : matt nominated Georgina V , rosi seconded: Georgina Elected

General Comittee

Claire Baker (new) - Parent Victoria Barter (new) Parent

Liyv Bhuvancrahan nair (new)- Parent Sam Jollands- community Sophie Lewis -Parent Naomi Medlock- Parent

Voted off Jaime Elgin to be released as she is now PTA chair.

- Managers report

Found out that preschool was open in 1976. Plan for 50th year celebration.

18 on role but more coming in coming months .No concerns atm

Apprentice - Unfortunately we at the moment cannot afford to fund level 3 Julie to go to tutor and ask for a lower level 1/ 2 apprentice. Julie to ask about funding.

Balance looking ok but need to b e mindful of spending and outgoings.

Christmas plans

Plan to not do grotto this year with pta.

Hamper - Every child name parent name and make up hamper 50p One savoury one sweet

Do a christmas bazaar with handmade crafts to sell throughout the last week before.ht

Matters arising

£50 donation to be made to Somerset sight as a community donation to GV fundraising.

BEP takeover

Mr Turner told Julie in March, we were safe jobs and the continuation of our working relationship and hire of the room, But is now saying he can't guarantee anything apart from BEP wants early years setting within the school at some point.

Rent , we don't get charged for the afternoon still but with BEP they may start to charge, if they do we may have to stop pom sessions as currently running at a small loss atm..

Andrea Bolton will be coming in to see the setting

Georogina asked if there is anything we can do if BEP gives us notice,.. Julie has contacted Sarah Love to ask for advice.

Make sure Early years Alliance have union representation

Look at getting an apprentice to maybe explore different settings for current L3.

Keighley Webb- Lauren to ask for an apprentice support + maybe get funding.

We spoke about Initiating a volunteer parent rota.- newsletter- form to ask parents if they would like to be bank staff volunteers. Lauren to action

Fundraising meeting- Meeting to be arranged with general committee - Lauren to arrange Possible ideas Coffee morning, Tesco, tk max, Nominated Charity fundraising -raising money for

AOB

Matt and Lauren will be working closely with all committee members to get it up to a positive working committee, helping take pressure off staff.

Date of next meeting - oct/nov 2025

REGISTERED CHARITY NUMBER : 1034810

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2024 for Bishops Hull Community Playgroup

The Local Accountant 19 Boulevard Weston-super-Mare North Somerset BS23 1NR

Bishops Hull Community Playgroup
Contents of the Financial Statements
for the Year Ended 31 July 2024
Page
Chairman's Report 1
Report of Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12

Bishops Hull Community Playgroup Chairman's Report for the Year Ended 31 July 2024

To be requested from client

Matthew Jollands Chairman

Page 1

Bishops Hull Community Playgroup Report of the Trustees for the Year Ended 31 July 2024

The trustees present their report and financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, 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 in October 2019.

OBJECTIVES AND ACTIVITES

Objectives and aims

The provision of pre-school childcare in the village of Bishops Hull.

ACHIEVEMENT AND PERFORMANCE Charitable activities

The charity provides pre-school childcare for children aged 2 to 4 years old.

FINANCIAL REVIEW

Principal funding sources

Most of the charity's income is derived from local authority grants.

Reserves Policy

The charity holds free reserves of £32,602 (2023 - £23,200).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The charity is set up by a scheme dated 15 March 1994.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Public benefit

The trustees confirm that they have had due regard to the Charities Commission's general guidance on public benefit, particularly when reviewing the charity's aims and objectives for the year.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1034810

Principal address

c/o Community Room Bishops Hull Primary School Bishops Hull Hill Taunton TA1 5EB

Page 2

Bishops Hull Community Playgroup Report of the Trustees for the Year Ended 31 July 2024

Trustees

Sophie Lewis

Independent Examiner

Kirsty Fowler MAAT ATT The Local Accountant Ltd 19 Boulevard Weston super Mare North Somerset BS23 1NR

Bankers

Lloyds Bank PLC 31 Fore Street Taunton TA1 1HN

Approved by order of the board of trustees on …………………………………………… and signed on its behalf by:

…………………………………………………………………….. Sophie Lewis - Trustee

Page 3

Independent Examiner's Report to the Trustees of Bishops Hull Community Playgroup

Independent examiner's report to the trustees of Bishops Hull Community Playgroup

I report to the charity trustees on my examination of the accounts of Bishops Hull Community Playgroup for the year ended 31 July 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')

I report in respect of my examination of the Trust's accounts carried out under section 145 of the act and in carrying out my examination I have followed all applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Kirsty Fowler MAAT ATT The Local Accountant Ltd 19 Boulevard Weston super Mare North Somerset BS23 1NR

Date: ……………………………………..

Page 4

Bishops Hull Community Playgroup Statement of Financial Activities for the Year Ended 31 July 2024

Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
2
Fundraising
CVJRS Grants
Investment income
Total
EXPENDITURE ON
Charitable activities
Charitable activities
Total
NET (EXPENDITURE)/INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2024
Unrestricted
fund
£
57,287
-
-
175
57,462
48,060
48,060
9,402
23,200
32,602
2023
Total
funds
£
37,790
-
-
61
37,852
37,772
37,772
80
23,120
23,200

The notes form part of these financial statements

Page 5

N
FIXED ASSETS
Equipment
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
Funds
8
Unrestricted funds
TOTAL FUNDS
Bishops H ull Community Playgroup
Balance Sheet
31 July 2024
2024
Unrestricted
fund
£
122
34,818
34,940
(2,390)
32,550
32,550
32,550
32,602
32,602
2023
Total
funds
£
226
25,246

otes


25,472
-2,272
23,200
23,200
23,200
23,200
23,200

The financial statements were approved by the Board of Trustees and authorised for issue on ……………………………………………. and were signed on its behalf by:

………………………………………………… Sophie Lewis - Trustee

The notes form part of these financial statements

Page 6

Bishops Hull Community Playgroup Notes to the Financial Statements for the Year Ended 31 July 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in he UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The trust constitutes a public benefit entity as defined by FRS 102.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern. With respect to the next year, the most significant areas of uncertainty that affect the carry value of assets held by the Trust are the level of investment return and the performance of investment markets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to and it is virtually certain they will receive the income and the monetary value can be measured with sufficient reliability.

Income with related expenditure

Where incoming resources have related expenditure the income and related expenditure are reported gross in the SoFA.

Tax reclaims on donations and gifts

Income and tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Grants and donations

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the income.

Investment Income

This is included in the accounts when receivable.

Investment gains and losses

This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities / Grants

The charity meets its objectives by providing grants to other organisations as set out in the trustees report. These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain on the control of the charity.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued a expenditure.

Page 7

continued ...

Bishops Hull Community Playgroup Notes to the Financial Statements - continued

for the Year Ended 31 July 2024

1. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

2. CHARITABLE ACTIVITIES

Grants
Fees
2024
£
53,062
4,225
57,287
2023
£
32,073
5,718
37,790

3. TRUSTEES'REMUNERATION AND BENFITS

There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor the year ended 31 July 2023.

Trustees' Expenses

There were no trustees' expenses paid for the year ended 31 July 2024 nor the year ended 31 July 2023.

4. STAFF COSTS

STAFF COSTS
Wages and Salaries
The average monthly number of employees during the year was as follows:
Full Time
Part Time
2024
£
35,817
2024
-
4
4
2023
£
30,044
2023
-
4
4

No employees received emoluments in excess of £60,000.

Page 8

continued ...

Bishops Hull Community Playgroup Notes to the Financial Statements - continued for the Year Ended 31 July 2024

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Charitable activities
Fundraising
CVJRS Grant
Investment income
Total
EXPENDITURE ON
Charitable activities
Charitable activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
37,790
-
-
61
37,852
37,772
37,772
80
23,120
23,200

6. INDEPENDENT EXAMINER'S FEES

Independent examiner's fees are £960 for independent examination (2023: £960).

Page 9

continued ...

Bishops Hull Community Playgroup Notes to the Financial Statements - continued for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
Wages and PAYE
2024
£
2,244
146
2,390
2023
£
1,920
352.00
2,272

8. MOVEMENT IN FUNDS

Unrestricted funds
General fund
TOTAL FUNDS
At 1.8.23
£
23,200
23,200
Net
movement
in funds
£
9,402
9,402
At
31.7.24
£
32,602
32,602

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
57,462
57,462
Resources
expended
£
(48,060)
(48,060)
Gains and
(losses)
£
-
-
Movement
in funds
£
9,402
9,402

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At 1.8.22
£
23,120
23,120
Net
movement
in funds
£
80
80
At
31.7.23
£
23,200
23,200

Continued …

Page 10

Bishops Hull Community Playgroup Notes to the Financial Statements - continued for the Year Ended 31 July 2024

9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
37,852
37,852
Resources
expended
£
(37,772)
(37,772)
Gains and
(losses)
£
-
-
Movement
in funds
£
80
80

A current year 12 months and prior 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 1.8.22
£
23,120
23,120
Net
movement
in funds
£
9,482
9,482
At
31.7.24
£
32,602
32,602

A current year 12 months and prior 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
95,314
95,314
Resources
expended
£
(85,832)
(85,832)
Gains and
(losses)
£
-
-
Movement
in funds
£
9,482
9,482

Page 11

Bishops Hull Community Playgroup Statement of Financial Activities for the Year Ended 31 July 2024

INCOME AND ENDOWMENTS FROM
Charitable activities
Grants
Fees
CVJRS Grants
Fundraising
Investment income
Bank interest
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Rent
Insurance
Consumables
Admin costs
Equipment
Repairs and maintenance
Training and fees
Supporting costs
Management
Independent examiner's fees
Total resources expended
Net expenditure/income
31.7.24
Unrestricted
fund
£
53,062
4,225
-
-
175
57,462
35,817
4,050
987
371
1,023
975
3,246
631
47,100
960
48,060
9,402
31.7.23
Total
funds
£
32,073
5,718
-
-
61
37,852
30,044
3,686
504
149
1,044
1,205
-
180
36,812
960
37,772
80

This page does not form part of the statutory financial statements

Page 12

AGM meeting notes 15/11/24

Attendees:

Julie Hurst Stacey Wyatt Kim Shier Lauren Mcgroarty Matt Jollands Tracey Day Georgina Vasile Rosi Rosthorn Liyv Bhuvancrahan nair

Apologies

Naomi Medlock Rubie Margetts Victoria Barter Sophie Lewis Claire Baker Carly John Matt Page Jaime Elgin - released from committee due to conflicting membership (school pta chair)

- Minutes from last meeting

Gone through last meeting minutes,children on role was 22 currently 18 but having ¾ new starters in jan. Balance was £12.350 currently £17.089.

Additional days- letter sent out offering extended hours but only one parent wanted it. Garden- repaired, currently out of use due to over running of building work.

Pta xmas fayre- didn't end up doing it,did our own bazaar and raised around £120, so will do the same this year on a bigger scale.

Election

Chairperson : Georgina nominated Matt J , Tracey seconded- Matt Elected Vice: Matt nominated Lauiren M , Rosi seconded- Lauren Elected Secretary : Rosi nominated Tracey D ,georgina seconded - Tracey Elected Treasurer : matt nominated Georgina V , rosi seconded: Georgina Elected

General Comittee

Claire Baker (new) - Parent Victoria Barter (new) Parent

Liyv Bhuvancrahan nair (new)- Parent Sam Jollands- community Sophie Lewis -Parent Naomi Medlock- Parent

Voted off Jaime Elgin to be released as she is now PTA chair.

- Managers report

Found out that preschool was open in 1976. Plan for 50th year celebration.

18 on role but more coming in coming months .No concerns atm

Apprentice - Unfortunately we at the moment cannot afford to fund level 3 Julie to go to tutor and ask for a lower level 1/ 2 apprentice. Julie to ask about funding.

Balance looking ok but need to b e mindful of spending and outgoings.

Christmas plans

Plan to not do grotto this year with pta.

Hamper - Every child name parent name and make up hamper 50p One savoury one sweet

Do a christmas bazaar with handmade crafts to sell throughout the last week before.ht

Matters arising

£50 donation to be made to Somerset sight as a community donation to GV fundraising.

BEP takeover

Mr Turner told Julie in March, we were safe jobs and the continuation of our working relationship and hire of the room, But is now saying he can't guarantee anything apart from BEP wants early years setting within the school at some point.

Rent , we don't get charged for the afternoon still but with BEP they may start to charge, if they do we may have to stop pom sessions as currently running at a small loss atm..

Andrea Bolton will be coming in to see the setting

Georogina asked if there is anything we can do if BEP gives us notice,.. Julie has contacted Sarah Love to ask for advice.

Make sure Early years Alliance have union representation

Look at getting an apprentice to maybe explore different settings for current L3.

Keighley Webb- Lauren to ask for an apprentice support + maybe get funding.

We spoke about Initiating a volunteer parent rota.- newsletter- form to ask parents if they would like to be bank staff volunteers. Lauren to action

Fundraising meeting- Meeting to be arranged with general committee - Lauren to arrange Possible ideas Coffee morning, Tesco, tk max, Nominated Charity fundraising -raising money for

AOB

Matt and Lauren will be working closely with all committee members to get it up to a positive working committee, helping take pressure off staff.

Date of next meeting - oct/nov 2025