2024-08-31-accounts - Emmanuel Pre-School

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Trustees’ Annual Report for the period 1 September 2023 – 31 August 2024

Charity Name: Emmanuel Pre School

Registered Charity Number: 1062030

Charity’s Principle Address:

Emmanuel Pre School, Emmanuel Church Hall, Hawkwood 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	Chairperson – ceased Sept 23
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
Laura Stevens		Joined 08/10/24

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 Pre-School is run by our team of excellent staff who handle the day to day running. We have two managers 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 the 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 started back in September with lower numbers but by the end of they year we were at fully capacity.
Ofsted came at the end of September on an Explorer’s Day. She was very pleased and had no targets with us but asked if we could push more healthier eating as a few children came in with squash in their water bottles.
Explorers’ children and staff did a Harvest Festival visit to Bowes House Care Home and the residents enjoyed the children singing to them. We also did our Christmas Nativity at Hailsham House Care Home in December.
We held our Cake Sale in October and raised £85. In March we raised £75.34 again for the Cake Sale.
Our Christmas Fair at the end of November and we raised £760.50.
JB and I attend a funding meeting for ways to bring more money in and it was suggested to charge for snacks etc so we introduced it being a voluntary contribution and all parents paid 50p a day for snacks.
At the end of January, we had our parent’s afternoon. Very positive feedback from parents.
In April we put our hourly fee up to £8.00.
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 had our trike trundle in May, we raised £1,003.50.
Our photographer came back again in May and took Graduation photos of our explorer children.
We had Final Furlong Racing host this with a big screen and everyone could bet on each race. We held it at Hellingly Hub, we had a licensed bar, children’s bar, a raffle and a burger van. We raised £483.40.
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, we find this really helps the children, parents and keyworker to get to know the child. We had a picnic for all our new children and parents in the summer holidays. 12 new children attended.

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 PE 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 and Fire Service came along.
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.
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.
In July our student EK passed her Level 2 in childcare and will be starting her level 3 in September.
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.

Preschool Reserves Policy

At the 31[st] of August 2024 our Current Account balance is £14,812.45, the Reserves Account is £7189 and the Fundraising Account is £2,012.06.

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.

Our managers have taken a very active role in keeping the costs of running the Pre-School 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 up our reserve. We are in communication with ESCC to ensure that the fees they pay us are kept in line with the Minimum wage increase we face each year.

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 & 30 hours of funding from ESCC.

We run a number of fundraising events each year to support the Preschool income. These included Christmas fair, Race Night, trike trundle and cake sales. 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 Pre-School 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 : 13/06/2025

Emmanuel Pre School Income & Expenditure Account for the Year Ended 31st August 2024

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 140,075 Fees Parents 25,370 Fees EYPP Fees Restricted Income EYPP Fees Snacks 604 Fees Deposits 60 Sundry Income 577 E'ers NIC Allowance 6,005 Fundraising Income 3,177 Fundraising Income for other charities 60 Cleaning Income from Church 977 FR - Children's Uniform 633 Interest Received 289 Total Incoming Resources 177,827 Resources expended Activity Equipment & Materials 1,050 EYPP Materials Restricted Snacks 483 Fundraising Costs 1,121 Paid to other charities 60 Gifts for children 235 Wages 144,491 Pensions 2,323 Contract Hours 383 Uniform - Staff 732 Training Costs 768 Subscriptions 171 Cleaning Materials 1,643 Garden 843 Internet & Phone 1,143 Printing, postage & stationary 1,469 Professional Fees 653 Rent 11,474 Cost of Fundraising 633 Flowers for Volunteers/Staff 145 Waste removal 1,507 Accountancy & Bookkeeping 2,600 Insurance 1,247 Repairs & renewals 142 Sundry Expenses 248 Bank Charges & Interest 322 Bad Debt W/Off - Total Resources expended 175,886 Net movement in funds Transfer to reserves Total funds brought forward Total funds carried forward Note - Restricted Funds EYPP Funds Income 3130.80 Expenditure Fees 0.00 Staff Costs 0.00 Activity Equipment & Materials 3130.80 3130.80 Net Surplus/(Deficit) in Year 0.00 Year Ended 31st August 2024	£ Restricted 3,131	£ £ Total Total 140,075 115,114 25,370 21,500 - 162 3,131 1,637 604 - 60 - 577 502 6,005 5,581 3,177 3,270 60 58 977 1,025 633 798 289 187 180,958 149,832 1,050 1,398 3,131 1,475 483 911 1,121 959 60 58 235 362 144,491 126,653 2,323 1,812 383 - 732 1,940 768 754 171 173 1,643 1,553 843 186 1,143 884 1,469 1,585 653 650 11,474 12,588 633 - 145 178 1,507 1,395 2,600 2,564 1,247 1,176 142 605 248 300 322 346 - - 179,017 160,502 1,941 10,670 - 1,941 10,670 - 1636.50 162.00 0.00 1474.50 1636.50 0.00 Year Ended 31st August 2023	£ £ Total Total 140,075 115,114 25,370 21,500 - 162 3,131 1,637 604 - 60 - 577 502 6,005 5,581 3,177 3,270 60 58 977 1,025 633 798 289 187 180,958 149,832 1,050 1,398 3,131 1,475 483 911 1,121 959 60 58 235 362 144,491 126,653 2,323 1,812 383 - 732 1,940 768 754 171 173 1,643 1,553 843 186 1,143 884 1,469 1,585 653 650 11,474 12,588 633 - 145 178 1,507 1,395 2,600 2,564 1,247 1,176 142 605 248 300 322 346 - - 179,017 160,502 1,941 10,670 - 1,941 10,670 - 1636.50 162.00 0.00 1474.50 1636.50 0.00 Year Ended 31st August 2023
177,827 1,050 483 1,121 60 235 144,491 2,323 383 732 768 171 1,643 843 1,143 1,469 653 11,474 633 145 1,507 2,600 1,247 142 248 322 - 175,886 3130.80 0.00 0.00 3130.80 3130.80 0.00	3,131 3,131 3,131
		1,398 1,475 911 959 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 - 160,502 10,670 - 10,670 - 1636.50 162.00 0.00 1474.50 1636.50 0.00


			1636.50
			0.00

Emmanuel Pre School

Balance Sheet

As at	As at
31st August 2024	31st August 2023

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	£ 1,584 1,258 14,812 - 393 2,014 7,189 27,251 5,158 5,158 22,092 22,092 22,092 - 22,092	£ 890 928 3,986 15 393 2,242 17,935
		26,389
		6,238
		6,238

		20,151
		20,151 20,151 -
		20,151

We hereby approve the accounts of Emmanuel Pre School for the year ended 31st August 2024, and confirm we have made available all relevant books, records and information necessary for their preparation.

L Hickmott Trustee C Maskell Trustee 10/06/2025 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 5.2 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 2024 £ 950 0 950	2023 £ 875 0
		875

6 Paid employees 6.1 Staff Costs 2024 £ 136310 8181 2323 146814 6.2 Average number of full - time equivalent employees in the year 2024 7 Total 7 6.3 Defined contribution pension scheme A NEST pension scheme is operated on behalf of the pre school employees. 2024 £ 2323 559 0 10 Debtors and prepayments 10.1 Analysis of debtors 2024 £ Trade debtors - Amounts due from subsidiary and associated undertakings - Other debtors - Prepayments and accrued income 1258 Total 1258 11 Creditors and accruals 11.1 Analysis of creditors 2024 £ Loans and overdrafts Trade creditors 243 Amounts due to subsidiary and associated undertakings Other creditors 2,365 Accruals and deferred income 2,550 Total 5,158 12 Movement on funds 20151 Add 1941 22092 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	2023 £ 120238 6415 1812
	128464
	2023 7
	7
	2023 £ 1812 499 0 2023 £ 0 0 0 928
	928
	2023 £ 372 3391 2475
	6238

Independent Examiners Report

Report to the Trustees of Emmanuel Pre School

On the accounts for the year ended 31 August 2024 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 2022 (“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 2022 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 Managers and Trustees have worked hard to start to rebuild the pre schools reserves.

C Jones

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

16/06/2025

Dated

Independent Examiners Report

Report to the Trustees of Emmanuel Pre School

On the accounts for the year ended 31 August 2024 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 2022 (“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

16/06/2025

Dated