2022-08-31-accounts - Emmanuel Pre-School

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Trustees’ Annual Report for the period 1 September 2021 – 31 August 2022

Charity Name: Emmanuel Pre School Registered Charity Number: 1062030

Charity’s Principle Address: Emmanuel Pre School, Emmanuel Church Hall, Hawkswood Road, Hailsham, East Sussex, BN27 1UG

Names of the Charity Trustees:

Trustee Name	Office (if any)	Dates acted if not for wholeyear
Liam Dyson	Chairperson from 10/05/2022
Annaliese Davies
Cheri Maskell	Treasurer from 09/05/22
Sam Durie	Secretaryfrom 09/05/22	Joined 03/02/22
Chloe Irvine		Joined 17/04/22
Stephanie Radley		Joined 18/04/22
KirstyNeale	From 06 July2022
Clare Jones		Chairperson – resigned 10/05/22
Jo Willis		Was Treasurer - resigned 09/05/22
Emma Watts		Was Secretary– resigned 09/05/22
Helen Knight		Resigned 16/09/21

Type of Governing Document: Emmanuel Pre School was established by constitution and currently operates using the Pre School Learning Alliance constitution 2008.

How the charity is constituted: Unincorporated Association

Trustee Selection Methods: Our trustees put themselves forward to act as part of our committee; if more than one person wants to take on an officer role then an election is held to appoint the role.

Our trustees are subject to approval by Ofsted and an enhanced DBS.

Training on safeguarding and child protection is provided for all trustees.

Charities Organisational Structure:

Emmanuel Pre School is registered with Ofsted to provide childcare for 2 – 5-year-olds. Our Trustees have always been referred to as committee members and Trustee is not a term that is actively used within the preschool. The preschool committee is known by Ofsted as the Registered Person. The committee oversees the management of the preschool and are responsible for the financial stability of the charity.

The pre school is run by our team of excellent staff who handle the day to day running. We have a manager and deputy manager who oversee the staff team.

Main Objects of the Charity:

provide high quality care and education for children primarily below statutory school age;
work in partnership with parents to help children to learn and develop;
add to the life and well-being of its local community;
offer children and their parents a service which promotes equality and values diversity;
Most of all we want the children to have fun and enjoy coming to Emmanuel Pre-School.

As a member of Emmanuel Preschool, your child:

is in a safe, caring and stimulating environment;
is given generous care and attention, because of our high ratio of adults to children;
has the chance to join with other children and adults to live, play, work and learn together;
is helped to take forward her/his learning and development by being helped to build on what she/he already knows and can do;
is in a pre-school which sees you as a partner in helping your child to learn and develop; and
is in a pre-school in which parents help to shape the service it offers.

Emmanuel Preschool exceed Ofsted’s ratio of adults to children in the setting. This helps us to:

give time and attention to each child;
talk with the children about their interests and activities;
help children to experience and benefit from the activities we provide; and
allow the children to explore and be adventurous in safety.

Summary of main activities undertaken to public benefit:

Emmanuel Preschool has been operating for nearly 30 years providing excellent, affordable and accessible early years education. The preschool committee (trustees) ensure that each year the income that the preschool receives is only spent in a way that specifically benefits the children and families that attend the setting. We are committed to ensuring that all our children’s individual needs are met during each session they attend.

This is mainly achieved by the high number of staff we have working each day. We are aware that our approach to staffing means our children can flourish and our parents are comfortable leaving their children in our care.

Our finances are tightly monitored, and money carefully spent to ensure our ongoing financial viability.

The Trustees have prepared this report having taken into account and complied with their duty to ensure that all the pre school activities are for the public benefit as set out in section 4 of the 2006 Act. They have also shown due regard for the guidance published by the Charity Commission 2013.

Summary of main achievements of the charity during the year:

We welcomed Danni back from Maternity leave, but had to say a sad farewell in August 2022 due to personal reasons.
Our numbers in September 2021 were quite low but picked up a lot during the year. The staff hours were reduced until numbers picked up which was by term 5 when we were full.
Many of the Covid arrangements have continued to be used within the Preschool. All staff feel the change has worked well as they get to spend more time with their own keyworker children. We felt working in bubbles has been really effective as we have had a lot less accidents and not so many bugs going around.
Each year Nicky the photographer comes in and spends a morning taking individual photos of our children and their siblings.
At our AGM in November 21 our Chairperson Clare Jones who has been a part of the Preschool for 8 years stepped down and Liam Dyson took over. We welcomed Liam and look forward to working with him and the other new committee members who stepped up. A number of other trustees also stepped down as their children had left preschool a number of years previously.
We held our nativity with all our 25 Explorers in our main hall and allowing 2 parents per child. It was so lovely to all be back together after the Covid restrictions. Then the children had a visit from Santa and some party games in the afternoon. We had a fun filled last week leading up to Christmas having pass the parcel, party games and fun snacks.
We took part in Children in Need in November and all the children came in for the whole week in spotty clothes and made a donation of £1 each. We did baking, colouring and fun activities. We took part in the Christmas Jumper Day in December. The children wore their Christmas jumpers and staff joined in too.
In January this year we were back to our normal parents evening and decided it would be better

if we had it in the afternoon from 3.30pm-5pm, this worked a lot easier for the parents and for the staff. We usually do one for just Explorer children in June but decided as lots of children start different times of the year that we would include all the children. Again, this worked well.

At the end of February Holly our student who had been with us for 4 years handed in her notice. We wish her every luck with her future plans.
We have continued to do sign of the week at mat times, within a few sessions the children were able to do the sign. This has been a great success and now they can show you lots of signs they have learnt. We make sure we have Makaton signs around each room. We have children within our setting that find it hard to speak so they sign to us. All staff have Makaton cards on a lanyard to help the children. The feedback from parents is their children are showing siblings at home the signs and talking about it.
Our own Facebook page for the Preschool is proving to be a great success. The feedback from parents was they liked to see what their children had been doing during their day with us. Quite a few parents contact us through this and we respond to them as soon as we can.
The Explorer children made an Easter Bonnet and we had a visit from the Easter Bunny who bought goodies for the children.
Nicky came back again in May and took Graduation photos of our explorer children wearing a cloak and a hat. Feedback from parents that they really like this. Caroline from Taylor made came in and made handprint plates with the Explorer children, this is always a great success and lovely keepsake for the parents.
We did PE sessions with our Explorer children, they would bring in a PE kit. We found this really helped the children with independence on dressing and undressing themselves. They would have little races and general PE to get them used to it for when they go to school.
In July we did an Explorers Presentation in our bubbles in the side room. The children sang some songs to their parents. It was really lovely to spend some time with the parents as we handed out refreshments.
In previous years we have had open mornings for our new children but found a lot couldn’t make it so this year we decided to invite parents in with their child on a date and time which suits them. They would come in for a short period of time to meet their child’s keyworker and play. We found this worked really well. Some parents requested settling in sessions so these will take place when their child starts.
In July, Katie the Early Years Support and Intervention Officer came in for a meeting with myself, Jenni & Liam to support us through an audit. Katie will come back to provide more support later in the year.
At the end of the school year Priscilla and Alana handed in their notice. We wished them both well in their new roles.

Preschool Reserves Policy

At the 31[st] of August 2022 we have money in the Reserves account of some £17,794 in addition to an operational amount of some £12,072 and a Fundraising surplus of £3,602.

We try each year to put as much money as possible into our Reserve fund. If there is any surplus at the year-end we aim to move any excess into our Reserve account.

At present we would be able to support the Preschool for 3 months based on the funds available.

Our managers have taken a very active role in keeping the costs of running the preschool as low as possible. The main increase in costs (which will be ongoing) is the hourly rate paid to staff.

Principle Sources of Funding

Our main source of income is the 2-, 3- & 4-year-old funding we receive from ESCC. We also receive fees from our parents who pay for their 2-year-olds and any hours in addition to their 15 hours of funding from ESCC.

We run a number of fundraising events each year to support the Preschool income. These include a Christmas fair, Race Night, trike trundle and cake sales.

Luckily, our fundraising was able to increase this year and we raised a total of £1786.

During the year we received restricted income for our EYPP. All monies received were spent on either resources or fees.

How our expenditure supports our key objectives

The majority of our expenditure goes on staff expenses. We are committed as a Preschool to offer the best support and learning opportunities for our children. By providing a high staff ratio to the number of children we have in pre school each day we are able to give the children the best opportunities in their early years’ education. We ensure that our children’s individual needs are mett to give them the best start to their time at school.

Other than rent and minor overheads, we spend our income on resources and equipment for our children.

The trustees declare that they have approved the trustees report

above: Signed on behalf of the Charity’s Trustees

Signatures : C Maskell Position: Treasurer Date : 27/06/22 Signatures : S Durie Position: Secretary Date : 27/06/22

Emmanuel Pre School Income & Expenditure Account for the Year Ended 31st August 2022

Charity Reg. No. 1062030

Prepared by M I Spencer Ltd 70 Victoria Road Polegate East Sussex BN26 6BU

Emmanuel Pre School

Income & Expenditure Account

anuel Pre School Income & Expenditure Account	anuel Pre School Income & Expenditure Account	anuel Pre School Income & Expenditure Account
School Fund Income Fees ESCC 100827.06 75193.63 Fees Parents 22543.50 24817.81 Fees EYPP 594.00 901.20 Fees Restricted Income EYPP 2416.80 4833.60 Sundry Income 10.00 1845.27 Grant & CJRS 0.00 4596.21 E'ers NIC Allowance 4955.04 3193.32 Fundraising Income 1786.75 1239.49 Fundraising Income for other charities 92.30 0.00 Cleaning Income from Church Note 1.1 400.00 0.00 FR - Children's Uniform 0.00 365.90 Interest Received 9.56 0.83 133635.01 116987.26 Less Expenditure Activity Equipment & Materials 2098.67 1586.66 EYPP Materials Restricted 1822.80 3631.44 Snacks 694.31 577.53 Fundraising Costs 202.85 102.10 Paid to other charities 92.30 0.00 Uniform - Child F/R 0.00 0.00 Gifts for children 328.00 244.00 Wages 107682.12 96836.39 Pensions 1409.75 1042.82 SMP reclaim 0.00 -4417.73 Uniform - Staff 587.75 176.33 Training Costs 0.00 350.00 Subscriptions 164.90 316.91 Cleaning Materials 679.78 332.05 Garden 940.01 13.47 Internet & Phone 749.12 1252.38 Printing, postage & stationary 1770.58 1215.82 Professional Fees 384.30 393.00 Rent Note 1.1 9302.62 10198.03 Flowers for Volunteers/Staff 156.40 279.95 Waste removal 1113.02 1169.86 Accountancy & Bookkeeping 2386.00 3114.50 Insurance 1218.72 1101.65 Repairs & renewals 400.84 145.00 Sundry Expenses 280.08 198.60 Bad Debt W/Off 0.00 134464.92 165.00 120025.76 Net (Deficit)/Surplus in Year -829.91 £ -3038.50 To Reserves -829.91 -3038.50 Note - Restricted Funds (shown within above) EYPP Funds Income 2416.80 4833.60 Expenditure Fees 594.00 901.20 Staff Costs 0.00 300.96 Activity Equipment & Materials 1822.80 3631.44 2416.80 4833.60 Net Surplus/(Deficit) in Year 0.00 0.00 Year Ended Year Ended 31st August 2022 31st August 2021 Restated
	116987.26 120025.76
		-3038.50 -3038.50
		4833.60 901.20 300.96 3631.44
		4833.60
		0.00

Emmanuel Pre School

Balance Sheet

*Sources Of Funds* General Fund Surplus B/Fwd Surplus/(Deficit) in Year Represented by: Current Assets Bank Account - Current (Unrestricted) Cash Acc - Fees Cash Float Fete Bank Account - Fundraising Bank Account - Reserves Stock & work in Progress Debtors (Fees owed less payts in advance) Sundry Debtors & Prepayments deduct Current Liabilities Sundry Creditors & Accruals Pension	31650.94 -829.91 30821.03 11418.52 16.66 180.00 2647.05 17774.70 1294.75 -480.00 824.67 33676.35 2523.26 332.06 2855.32 30821.03 As at 31st August 2022	34689.44 -3038.50 31650.94 31st August 2021 As at
		26857.00 37.50 180.00 2807.68 6766.62 1404.45 -228.50 1066.38 38891.13 6985.17 255.02
		7240.19 31650.94

We hereby approve the accounts of Emmanuel Pre School for the year ended 31st August 2022, and confirm we have made available all relevant books, records and information necessary for their preparation.

S Durie	Trustee
C Maskell	Trustee
27/06/2023	Dated

Notes to The Financial Statements (Income & Expenditure Account)

Basis of preparing the financial statements (Income & Expenditure Account)

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing the accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) [effective January 2015]. The financial statements have been prepared under the historical cost convention with the exception of investments, which where applicable are included at market value.

Financial reporting standard 102- reduced disclosure requirements

The charity has taken advantage of the exemption in preparing these financial statements as permitted by FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland - the requirement of Section 7, Statement of Cash Flows.

1 Accounting Policies

1.1 Income

All incoming resources are included in the Income & Expenditure Account when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Interest arising on the bank deposits is credited to the account when it is received. The Church (Landlords) are reducing the rent invoices by £100 per month as the Managers now undertake the cleaning. The Income is shown in the P&L and the rent has been increased to show the true cost of the rent.

1.2 Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to that category. Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis that is consistent with the use of resources.

All liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

1.3 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 a particular restricted purpose. Fundraising income for other Charities is shown separately in the accounts. Fundraising expenditure for other Charities is shown separately in the accounts.

1.4 Taxation

The charity is exempt from income tax on its charitable activities.

1.5 Pension Costs.

The charity operates a pension scheme (Auto Enrolment). Contributions payable to the Charity's pension scheme are charged to the Income & Expenditure Account in the period to which they relate.

9 Related Party Transactions

During the year there were no expenses incurred by and reimbursed to the Trustees in connection with administrative expenses a purchasing supplies for the Charity.

Total

Report to the Trustees of Emmanuel Pre School

This report is on the accounts of Emmanuel Pre School for the year ended 31st August 2022 set out on pages 1-2.

The Trustees are responsible for the proper keeping of the books and records and preparation of the accounts in accordance with the Charities Act 2011 ("The Act"). They consider that an audit of the Funds is not required under section 144 of The Act and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;

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 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

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

 accounting records were not kept in accordance with section 130 of the Act or  the accounts do not accord with the accounting records

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

C Jones

Clare Jones (FCIPD) M I Spencer Ltd 70 Victoria Road Polegate Sussex BN26 6BU

28/06/2023

Dated