2023-08-31-accounts - Emmanuel Pre-School

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Trustees’ Annual Report for the period 1 September 2022 – 31 August 2023

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 Ceased Sept 2023
Laura Hickmott	Chairperson from Sept 2023	Joined 01/09/23
Annaliese Davies		Joined 21/02/2018
Cheri Maskell	Treasurer from 09/05/22 - Ceased Sept 2023	Joined 14/09/2016
Sam Durie	Secretaryfrom 09/05/22	Joined 03/02/22
Chloe Irvine	Treasurer from Sept 2023	Joined 17/04/22
Stephanie Radley		Joined 18/04/22
VickyParker		Joined 01/09/23
Ashleigh Hartle		Joined 01/01/24

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 preschool 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 since 1990 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 came back after the Christmas holidays with 8 more children starting and they settled in really well. We had our parent’s afternoon at the end of January.
At the end of March the Explorer children made an Easter Bonnet competition and we had a visit from the Easter Bunny who bought goodies for the children.
We also held a cake sale that week and we had some lovely bakes from our parent’s and we raised £100.61.
We had a busy Easter holidays as 4 members of staff did their first aid course. JB and CB updated their Health and Safety Level 2 and Safer Recruitment training.
In April this year we had 31 children every day and were full until September 2023.
In May I got an email from LD our Chairperson to say he would no longer be able to do this position due to personal circumstances.
In May 2 of the staff did there DSL training.
We also had our trike trundle in May and we raised £751.36.
Our photographer came back again in May and took Graduation photos of our explorer children.
At the end of June we had a committee meeting and it was agreed that we could have VP and KA who are our Bank Staff to do the role of kitchen staff where they prep snack, help children at snack time and do the washing up. JB and CB had done the job between us for quite a while and could never have time to do their paperwork. They have also helped out when staff are off sick or on holiday.
During June and July we had settling in sessions with the new children and parents starting in September to come and meet their keyworker and have a play session. They pop along for about an hour and we find this really helps the children, parents and keyworker to get to know the child.
During our last term 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.
Our theme for that term was people in our community so we had a visit from the Police, who came with two police cars. Also we had the Ambulance service come in.
In June CT 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.
At the end of June we had another parents afternoon and this was also a success.
In June we started to have visits from various primary schools to come and meet the children who will be attending their schools. Majority of schools now telephone us and we only have a few that come into us which is a shame.
At the beginning of July the Explorer children enjoyed a session of ballet.
In July we had a Teddy Bears Picnic week where all the children brought in their favourite toy to join in with them for snack and lunch time.
On Saturday 8[th] July JB and CB organised a Race Night for our families. The last time we had one was before Covid. We held it at Hellingly Hub and we had a licensed bar, children’s bar and a raffle.
We had Final Furlong Racing host this with a big screen and everyone could bet on each race. It was such a fun night and we will do this again next year. We raised £753.75.
In July we did an Explorers Presentation. 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 July JB and CB updated their DSL Training and in August we did our Fire Marshal training.
At the end of July SR who has been working for us for 14 years retired, she is such valued member of our team and we thought we won’t see much of her but she is now our bank staff and has been in quite a bit in September and October covering hours whilst staff have been on holiday or off sick.

Preschool Reserves Policy

At the 31[st] of August 2023 we have money in the Reserves account of some £17,935 in addition to an operational amount of some £3,986 and a Fundraising surplus of £2,2242.

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 2 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, we are in talks about new fundraising ideas to build our reserves back up and pay anything that is outstanding to HMRC.

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 Christmas fair, Race Night, trike trundle and cake sales.

Luckily, our fundraising was able to increase this year and we raised a total of £3,270.

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 met 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 : L Hickmott

Position: Chairperson Date : 18/06/2024 Signatures : C Maskell Position: Trustee Date : 18/06/2024

Emmanuel Pre School Income & Expenditure Account for the Year Ended 31st August 2023

Charity Reg. No. 1062030

Prepared by M I Spencer Ltd 4 Farmland Way Hailsham East Sussex BN27 1SP

Emmanuel Pre School

Statement of financial activity

School Fund £ Incoming resources Note Unrestricted Fees ESCC 115,114 Fees Parents 21,662 Fees EYPP 162 Fees Restricted Income EYPP Sundry Income 502 E'ers NIC Allowance 5,581 Fundraising Income 3,270 Fundraising Income for other charities 58 Cleaning Income from Church 1,025 FR - Children's Uniform 798 Interest Received 187 Total Incoming Resources 148,358 Resources expended Activity Equipment & Materials 1,398 EYPP Materials Restricted Snacks 911 Fundraising Costs 959 Paid to other charities 58 Gifts for children 362 Wages 126,653 Pensions 1,812 Uniform - Staff 1,940 Training Costs 754 Subscriptions 173 Cleaning Materials 1,553 Garden 186 Internet & Phone 884 Printing, postage & stationary 1,585 Professional Fees 650 Rent 12,588 Flowers for Volunteers/Staff 178 Waste removal 1,395 Accountancy & Bookkeeping 2,564 Insurance 1,176 Repairs & renewals 605 Sundry Expenses 300 Bank Charges & Interest 346 Bad Debt W/Off - Total Resources expended 159,028 Net movement in funds Transfer to reserves Total funds brought forward Total funds carried forward Note - Restricted Funds EYPP Funds Income 1636.50 Expenditure Fees 162.00 Staff Costs 0.00 Activity Equipment & Materials 1474.50 1636.50 Net Surplus/(Deficit) in Year 0.00 Year Ended 31st August 2023	£ Restricted 162 - 1,637	£ £ Total Total 115,114 100,827 21,500 22,544 162 594 1,637 2,417 502 10 5,581 4,955 3,270 1,787 58 92 1,025 400 798 - 187 10 149,832 133,635 1,398 2,099 1,475 1,823 911 694 959 203 58 92 362 328 126,653 107,682 1,812 1,410 1,940 588 754 - 173 165 1,553 680 186 940 884 749 1,585 1,771 650 384 12,588 9,303 178 156 1,395 1,113 2,564 2,386 1,176 1,219 605 401 300 280 346 - - - 160,502 134,465 10,670 - 830 - 10,670 - 830 - 2416.80 594.00 0.00 1822.80 2416.80 0.00 Year Ended 31st August 2022	£ £ Total Total 115,114 100,827 21,500 22,544 162 594 1,637 2,417 502 10 5,581 4,955 3,270 1,787 58 92 1,025 400 798 - 187 10 149,832 133,635 1,398 2,099 1,475 1,823 911 694 959 203 58 92 362 328 126,653 107,682 1,812 1,410 1,940 588 754 - 173 165 1,553 680 186 940 884 749 1,585 1,771 650 384 12,588 9,303 178 156 1,395 1,113 2,564 2,386 1,176 1,219 605 401 300 280 346 - - - 160,502 134,465 10,670 - 830 - 10,670 - 830 - 2416.80 594.00 0.00 1822.80 2416.80 0.00 Year Ended 31st August 2022
148,358 1,398 911 959 58 362 126,653 1,812 1,940 754 173 1,553 186 884 1,585 650 12,588 178 1,395 2,564 1,176 605 300 346 - 159,028 1636.50 162.00 0.00 1474.50 1636.50 0.00	1,475 1,475 1,475	133,635 2,099 1,823 694 203 92 328 107,682 1,410 588 - 165 680 940 749 1,771 384 9,303 156 1,113 2,386 1,219 401 280 - - 134,465 830 - 830 - 2416.80 594.00 0.00 1822.80 2416.80 0.00


			2416.80
			0.00

Emmanuel Pre School

Balance Sheet

Represented by: Current Assets Note Stock & work in Progress Sundry Debtors & Prepayments Bank Account - Current (Unrestricted) Cash Acc - Fees Cash Float Fete Bank Account - Fundraising Bank Account - Reserves Total Current assets Creditors: amounts falling due within one year Net current assets/(liabilities) Net Assets Funds of the Charity Unrestricted funds Total Unrestricted funds Restricted funds Total funds As at 31st August 2023	£ £ 890 1,295 928 825 3,986 11,419 15 17 393 180 2,242 2,647 17,935 17,775 26,389 34,156 6,238 3,335 6,238 3,335 20,151 30,821 20,151 30,821 20,151 30,821 - - 20,151 30,821 31st August 2022 As at	£ £ 890 1,295 928 825 3,986 11,419 15 17 393 180 2,242 2,647 17,935 17,775 26,389 34,156 6,238 3,335 6,238 3,335 20,151 30,821 20,151 30,821 20,151 30,821 - - 20,151 30,821 31st August 2022 As at
		34,156
		3,335
		3,335

		30,821
		30,821 30,821 -
		30,821

We hereby approve the accounts of Emmanuel Pre School for the year ended 31st August 2023, and confirm we have made available all relevant books, records and information necessary for their preparation.

S Durie Trustee L Hickmott Trustee

18/06/2024

Dated

Notes to the Accounts

1 Basis of preparation

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

Incoming Resources

1.1 Income

All incoming resources are included in the Statement of financial activities 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.

1.1.1 Investment income

This is included in the accounts when receivable.

EXPENDITURE AND LIABILITIES

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.

ASSETS

1.3 Stocks and work in progress

These are valued at the lower of cost or market value

1.3.1 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.

5 Trustees expenses

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

Total amount paid Fees for examination or audit of the accounts Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	Total 0 2023 £ 875 0 875	2022 £ 786 0
		786

5.2 Fees for examination or audit of the accounts

6 Paid employees 6.1 Staff Costs 2023 £ 120238 6415 1812 128464 6.2 Average number of full - time equivalent employees in the year 2023 7 Total 7 6.3 Defined contribution pension scheme A NEST pension scheme is operated on behalf of the pre school employees. 2023 £ 1812 499 0 10 Debtors and prepayments 10.1 Analysis of debtors 2023 £ Trade debtors - Amounts due from subsidiary and associated undertakings - Other debtors - Prepayments and accrued income 928 Total 928 11 Creditors and accruals 11.1 Analysis of creditors 2023 £ Loans and overdrafts Trade creditors 372 Amounts due to subsidiary and associated undertakings Other creditors 3,391 Accruals and deferred income 2,475 Total 6,238 12 Movement on funds 30821 Less -10670 20151 Total staff costs The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end Gross wages, salaries and benefits in kind Employer’s National Insurance costs Balance brought forward unrestricted funds Balance carried forward unrestricted finds Pension costs	2022 £ 107682 1410
	109092
	2022 7
	7
	2022 £ 1410 332 0 2022 £ 0 0 0 825
	825
	2022 £ 137 480 2386
	3003.26

Independent Examiners Report Report to the Trustees of Emmanuel Pre School On the accounts for the year ended 31 August 2023 Charity No: 1062030

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Responsibilities and basis of report

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiners Report

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:

the accounting records were not kept in accordance with section 130 of the
Charities Act; or
the accounts did not accord with the accounting records; or

 the accounts did 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 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. The significant loss in the year has been discussed at length with the Trustees and managers of the preschool and plans are being put in place. These will ensure that the preschool is able to run and not make a loss and that the reserves are rebuilt to their previous levels.

C Jones Clare Jones (FCIPD) M I Spencer Ltd 4 Farmland Way Hailsham Sussex BN27 1SP

19/06/2024

Dated

Independent Examiners Report Report to the Trustees of Emmanuel Pre School On the accounts for the year ended 31 August 2023 Charity No: 1062030

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Responsibilities and basis of report

Independent Examiners Report

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:

the accounting records were not kept in accordance with section 130 of the
Charities Act; or
the accounts did not accord with the accounting records; or

C Jones Clare Jones (FCIPD) M I Spencer Ltd 4 Farmland Way Hailsham Sussex BN27 1SP

19/06/2024

Dated