REGISTERED CHARITY NUMBER: 1068309 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 FOR EARLY CHILDHOOD PROJEcr Chariot House Limiied Chanered A¢¢ountants 44 Grand Pardde BriJJton East Sussex BN2 9QA
EARLY CHILDHOOD PROJECT CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 Page Report of the Trustees Ind¢pendeTht Ex*miDer'$ Report Statement of Financial Aetivities Balanee Shttt Not¢s to the Fillancial Ststetllents 8 to 13 Detailed Statement of Financial ACtiltIeS 14
EARLY CHILDHOOD PROJECT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 The trustees present their rewrt with the financi31 statements of the chariN for the )ear ended 31 st March 2021. The trnstee5 have adopted the provisions of Accounting and Reporting by Charities.. Statelnent of Recommended Practice appli¢able to charities preparin(y their accounts in accordance with the Financial Reporttng Standard applicable in the UK and Republic of Ireland {FRS 102) (effeciiye l January 2019). OWECTIVES AND ACTIVITIES Objectives and airns Objectives and aims To promote educational and social welfare of children under the e of nine yeaTS. without distinction of race, atIonality. ethnic or national origin, religion. gender, sexuality, social cl, disability or age by providing advice and support to parents. carers and workers concemed with the educalion and Social welfare of children. Mission Statement: The Early Childhood Project believes all children have the rioht to develop in a positive environrnent free fr(> prejudi¢e and discrimination. The Project. a registered charitv. works positively to combat bias of every kind in co-operation with others acr055 Brighton and Hove. The Earl). Childhi)od Project provides information, resources and suppon to all those people involved in yOLmg children's Care. play and education. The Al5 of the Early Childhood Project are: To provide a Toy Library serYi¢e, inforn]ation and social media EO existing Early Childhotxl Project Members and to develop the schetne to include more families and voluntary, staiuior). and private sector organisaiions wishing to ensure that anti-bias equal opportunity awarene55 and children's rights is a part oftheir work. To provide and develop resources, including online. thai support users in establishing anti-bias practice and equal oppominiiies and enable access to these resources. To enable groups to access resovrces that reflect all people. all children in a slI]ye way. irrespective of race. disability, Tnarital status. age, gender idtntity, Social class. religion or differences in family lifestyle and culture. - To provide advice. supwbn and infonnation in BriJu hton &]d Hove and district throughout local netwotks to stscutory and ommunity initiatives. - To provide suppotl infornation, resources and a]ti-bias training io workers and professionals workints in early years play, care and education and to work co-operdtively with their sup1 netw'ot*s and colleagues. To remain aware and r¢spon5ive io political and social changes within our areas of WOTk. as they arise, lo¢ally and nationally. To develop partnerships and work coPeratIVe1Y with ixople both employed and working Volurily with children, in order to share knowledue. understanding. skills and expertise. Public benefit In planning the activities of the Early Childhood Project for the year. the Trnstees kept in mind the Charity Commtssion's guidance on public benefEt and the duties set out in Section 17(5) of the Charities Act 2011. By workino io the aims listed above, the Trustees identify, the value thar the work of the charity. ha5 to parents, carers and those employed and working voluntarily with young children. This in turn, adds value to the live5 of Èhe vounu Children in their care. It is the Tru5tees' comtnittnent that The benefit of the WO of the chariry Should be accessible to as many people as w)ssible as detailed in the charity's objectives, thus improving their equality of opportunities.
EARLY CHILDHOOD PROJECT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 ACHIEVEMENT AND PERFORMANCE Charitable activities Quickly adjusting how we planned and W(ked so the charity could continue to provide services to families became the pr20rity OS the global Covid pandetnic took hold in April 20?0. Our toy library and oifice base at Tarner Children's centre was inaccessible for health and safety reasons for over eightcell months. - The challeng¢ to 'leam' Zoom technology and become confident and proficient was the first hurdle but withiTt a week we were'meeiing. online. With no children centrs and branch libraries open for our usual city council commissioned drop-in play sessions, we set up a weekly Zoom online open access oroup for children and their parentslcarers. This I¢¢k]Y get toaether. with a carefully planned cutticulum-based scenario of a themed 510ry and shn2ing with ample time for children to each ch005e a song and to 'show and iell. their drawings. loy% even on three occasions a ne siblin& and to see oth¢r children. was well received and is ongoing. - The populartry of these s¢ssions encourag¢d us to set up our own Y¢)uTuk channel. recording each weekly scenario away from the group. A weekl), toy library newsletter Carn¢ a reliable and multilingual soUe of health inforniation upjates and signposting to supw)rt and inform families. rea¢hinu over 700 intrM)xts each wttk. Each newslerter has a child friendly I0.-¢0St recipe and a no cost play activity for young children. an online children's an gallery and photos of pets. Oiher agencie5 used the newsletter to reach lamilies beyond their netwots. Mott su¢¢essfully w&8 a collaE4)ration with Souih East Dance who commissioned dance sessions for Nouno children which were accessed via the newsletter and free online resource5 from Brighton & Hove City Council's LÉbrdTr' servic£. Life for families durin(p various lockdow'ns and periods of isolation was very har4 particularly for those digitally excluded and reliant on the foodbank. Using our networks. we reali5ed that some children had no access to play resource5. Judy Sirnon. our Equalities Playwotker, designed and put tether themed 'play packs,. which over a six week provided a useful collection of lovely an ond craft re50uices. Special one-off packs 5UPPOrting children who were in isolation were also given. This became an ea%y and popular proie£l to fundraise forl Special thanks go io Judy, our Tnhsttt Theo. and the many individuals who have sponsored ihis popular scheme. Thanks loo to Trustee Chris for helping Collate and deliver packs to doorsieps across the city. We have also had Zoom meeting5 for our gender issues discussion gtoup. Jill & Jack, offering helpful suppoo in particular to families with very J'ounts tsender questionino childten. The Trnstees and workers have continued io meet monthl). via Z(Km' we held the 2020 AGM onlille. Our role representing farnilies who are hard ro reach h&5 continued ihroughout the year, alertin" service proyiders, signposting families. and agencies to each other and raising awar¢55 of the difficulties faced by so many who had no voice in the city. Our Current position and future plans We are now able to access the toy library base and we offer a YaTi*ion of a 'cli¢k and collect, toy library service for families and pre-school settings across the city- Until such limes as the toy librdry can once aoain be accessed by families. the Trusttts have decided to provide the toy librdry service free to families. Our newsletter. zoom 'groups'. play packs and YouTube channel coniinue. - We await the outcome of the early years consultaiion promtnme undenaken across the city. We have proven thai the charity is hugely adaptable. flexible and can rise to a change in ¢ircumstsnces quickly. We are Teady to again thpt services we offer so we Can continue to sUprt familie& champion children's rights and reach the hard to reach.
EARLY CHILDHOOD PRO Ecr REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 FINANCIAL REVIEW Re5erve% policy During 2020 2021 ECP was very successful in gaining comrnunity donations towards the play pack project materials. ECP subsequently was successful in gaining a National tATrtterv grant for this projeci and the excess comlnunity donations (£3,000) have been re5trirted in ihe reserve, and are applied 10 2021-22.5 budgei for the purchase of Material and Toys to be distributed through Pla) and Toy packs. ECPs Staff team and voluntee¥s contribllied a huiye extra effort in the year to respond to the pandemic, and for-went paid staff hour5 thai could have been claimed, as a result ECP ha5 a surplus this J'ear. This boost to the reserve is vital as in the coming years we anticipate oreat chanoes in ststuts)ry services and the charitable sector: the reserves give ECP security to. if necessary., find premise5 and retain staffing. and also to initiate new work. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governit]g do¢umeoL a deed of trust and constitutes an unincojpordted charity. The organi5ation is a ¢harity tEgistered on 26 February 1998. registered number 1068iO9. The charity was established under a constitution adopted on 6 October 1997. Under this constiDJtion. the Trustees are elected at the Annual General Meeting. Organisatiotlal structure The charity is run by a Board of Twstees who delegatr the day to day operdtion to the Projed CIFordinator. Clair Barnard, and staff. Working Narne Early Childhood Proje REFERENCE AND ADMINISTRATIVE DETAIIS Registered Charity number 1068309 Principal address Tarner Children5 Centre Ivory Place Brighton East Sussex BN2 9QE Trustees Ms A J Lewis C J Randall Ms N Carr {re5igt]ed 141712021 } Ms J Hill {resigned 141712021) T Wilkinson Mx C Stray (appointed 141712021) T Hutchinson {appointed 141712021) Page 3
EARLY CHILDHOOD PROJECT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Chariot House Limited Chartered Accountant5 44 Grdnd Parade Brs(Thton East Sussex BN2 9QA Bankers HSBC 153 North Street BrEghton East Sussex BNI ISW STATEMENT OF TRUSTEES. RESPONSIBILITIES The trust¢es are responsible for preparing the Report of the Trnstees and the financial statements in accord3nce with applicable law and Uniled Kingdom Accounting Standards (Unit¢d Kingdom Generallj. Accepted Accountinu Practice The law applicable io charities in England and Wales. the CharKties Act 2011. Chatiti. (Account5 and Repotts) Regulations 2008 and the provisions of ihe fftisi deed requires ihe Mlee5 io prepare financial statements for each financial year which give a trne and fair view of the sthte of affairs of the charity and of the incoming res(Trurces and applscation of resources, includinu the incotne and expendiwre. of the charity for peri. In preparing those fancial statements, the trustees are Tequiied to select suiiable accounting Fyilicies and then apply thetn con5iStently- observe the methods and principles in the Charity SORP,. tnake judgements and esiimates that are reasonable and ptudent- prepare the financial statements on ihe going concern basis unless il is inappropriate to presume that the charity will coniinue in bllsiness. The trnstees are responsible for keeping proper accounting records which disclose wilh reasonable accuracy a( any lime the financtal posltion of the chartty and io enable ihem io ensure that the financial sthtements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulaitons 2(K)8 and the provisions of the trust deed. Thev are also responsible for safeguarding the assets of the tharity and hence for tsking reasonable steps for the prevention and detection of fraud and (Trther irregularities. Approved by order of the board of trustees on ....20 i.o.. Zl . . and signed on its behalf by: Ms A J Lewis- TnEStee Page 4
INDEPENIDENT EXAMINER'S REPORT TO THE TRUSTEES OF EARLY CHILDHOOD PROJECT Independent examiner's report to the trustee5 of Earlv Childhood Project I report to the charity trustees on my examin&ion of the accounts of Early ChildlKK)d Project {the Trust) for the year ended 31si MaTch ?021. Responsibilities and basis ol report As the charity trustees of ihe Trust you are Tcswbnsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Acf). I rew)rt it] respect of Tny examination of the Trn5Vs accounts carried oui under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by ihe Charity Commission under section 145{5)(b) of the Act. IndepeThdent examiner's statement I have completed my examination. I confirm that no material matters have me lo my atteniion in connection with the ¢xamination oiving me cause io believe ihat in an) maierial respeci.. accounting records were not kepi in respect of the Trus( as required by sectÈon 130 of the Act- or the accounts do not accord wilh those records- or (he accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in Ihe Charities (Accounts and Report51 Regulations ?008 other than an J. requirement thal the account5 give a true and fair view which is n(Trt a matter considered as part of an indepEndent exarnination. I have no concerns and have come a¢ross no other maners in conneciion with the examination to which attention should be draw in this r¢port in order to enable a proper understanding of the accounts to bc reachd. P J Thker Chariot House Limited Chanered Aceountants 44 Grand Parade Brighton East Sussex BN2 9QA Date.. Page 5
EARL Y CHILDHOOD PROJECT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021 2021 Totsl funds 2020 Total nds Unrestricted fund Restricted fimds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 26.271 20.717 46,988 35.142 Charit3ble a£tivaties MeTnbership Other 510 150 150 Oth¢r incom¢ 632 632 Total 27.053 20.717 47.770 35,652 EXPENDITURE ON Charitable activities Staff Costs Project Costs Adtninistration Costs 5.506 20.717 26.223 3.588 3.602 31,074 1.069 i.168 3.602 Total 12,696 20.717 33.413 35.311 NET INCOME 14.357 14,357 341 RECONCILIATION OF FUNDS Total funds brought forward 11.407 11.407 11.066 TOTAL FUNDS CARRIED FORWARD 25.764 11,407 The notes forni part ofthtse financial ststements Page 6
EARLY CHILDHOOD PROJEcr BALANCE SHEET 31ST MARCH 2021 2021 Total funds 2020 Total funds Unrestyicied nd Restricted funds Notes CURRENT ASSETS Cash at bank 29.029 29.029 13,170 CREDITORS Amgunts fallin(r due within one year (3265) 13,265) (1,763) NET CURRENT ASSETS 25.764 25.764 11,407 TOTAL ASSETS LESS CURRENT LIABILITIES 25.764 25.764 11,407 NET ASSETS 25,764 25,764 FUNDS Unrestricted funds 10 25,76A 11.407 TOTAL FUP4DS 2),764 11,407 The financial statetnent5 were approved by the Board of Trusttts and authorised for issue on ....2£) '..LO LL.- and were signed on lis behalf by= A J Lewis- TtU5tee The notes forni part of these financial statements Page 7
EARLY CHILDHOOD PROJEC[ NOTES TO THE FINANCIAL STATEIMENTS FOR THE YEAR ENDED 31ST MARCH 2021 ACCOUNTING POLICIES Basis of preparing the fin8ncial ststements The financial staiemenis of the charity. hICh 15 a public benefit entity under FRS 102. have been prepared sn accordance with the Charities SORP IFRS 102) 'Accountints and Reporting bv Chariiie5.' Statement of Recotnmended Practice applicable to charities preparing their accounts in accordance 'ith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) leffecthve l January 2019)., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities Act 2011. The flnancial sratemtnis have been prepared under the hisiorical cosi convention. At the time of approving Ihe financial statements. the trustees have a re&sonable expectstion that the charity has adequate resollrces to continue in operational existence for the foreseeable future. including taking into account any potential impact of the Covid-19 pandemic. and on thai basis the charity is considered to be a goinu con¢¢rn. Incotne All incorne is recognised in the Siatem¢ni of Financial Activiiies once the charity has entitlement to the fi]nds. it IS probable that the income will be received and the amount can be measur¢d reliably. Expendilure Liabiliihes are recolSed as expenditLwe as SlM)M as there is a legal or con5tni¢tive obligation committing the chariry to thai expenditure. Lt is probable that a transfer of economic benefits will be required in settlement and the amount oation can be measured reliably. Expenditure 15 accounted for on an accruals basis and has been classified of the obli. under headinus that aggregate all cost relad to the caie(Tor¥'. Where coms cannot be diiecrly attributed to particular headinos they haye been allted w activsties on a basis consistent wi(h the use of resources. Taxation The charity is exempt from tsx on its charitable activities. Fund aecountiThg Unrestricied funds can be used in accordance with the charitable objectives at the di%retion of the tsustees. Resirieted funds can only be used for panicular restricted purtK>5es wÉthin the objects of th¢ charity. Restri¢tions arise when specified by the donor or 'hen funds are raised for particular restricted purposes. Further explanation of the naiure and putpose of each fund is included in the notes to the financial statements. DOP4ATIONS AND LEGACIES 2021 2020 Donations Grants 3.488 43.500 1.155 46,988 35.142 Page 8 continued..
EARLY CHILDHOOD PROJEcr NOTES TO THE FINAf4CIAL STATEMENTS- tontinued FOR THE YE.4R ENDED 31ST MARCH 2021 DONATIONS AND LEGACIES- continued Grants received. included in the above. are as follows.. 2021 2020 Brighton and Hove City Council Church of the Blessed Vir" Tamer Healthy Collabordtion Fund Sussex Community Foundation Komedia Pride Chalk Cliff Tnt Big Lottery TCC Commissions 2,700 3.020 29,157 330 5,000 500 1.000 3,000 9,997 9,792 12.991 43.500 Ir4coME FROM CHARITABLE ACTIVITIES 2021 2020 Total activities Other MembershÈp Training and Con5uItAncy 510 150 150 510 CHARITABLE ACTIVITIES COSTS Direct Costs (see note 5) Staff Costs Project Costs AdTninistration Costs 26,223 3,588 3.602 33.413 Page 9 continued...
EARLY CHILDHOOD PROJECT NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR Ef4DED31ST MARCH 2021 DIRECI COSTS OF CHARITABLE ACTIVITIES 2021 2020 Staff costs Postage and stationery Sundries Toy Librdry Stock ECP Insurance Volunleei Expenses Bookkeeping Accountancy AGM Equiplnent Event Play packs Fundraisit]g expenses 26,223 101 120 170 633 125 2.160 588 31,074 339 778 633 1,570 576 59 906 65 2,099 288 96 33.413 35,3 1 TRUSTEES, REMUNERATION AND BENEF115 There were no tru5tees' remunerati(Trn or other benefits for the year ended 31 st March 2021 nor for the year ended 31st March 2020. Trusttts, expenses There were no trustees. expenses paid foT the year ended 31si Match 2021 nor for the year ended 31st March 2020. STAFF COSTS 2021 2020 Wages and salarie5 26,223 31.074 The average monthly number of employees during the year &% follows.. 2021 2020 Full time equivalent basts No employees rC]ved etnolulnents in excess of £60.IXK). Actual numbers of staff in 2021 was 3 part time employees (2020.. 4 eTnployees). Key Management Personnel retnuneration amounted w £16204 (2020: £16.425) Page 10 continued...
EARLY CHILDHOOD PROJECT NOTES TO THE FINANCIAL STATEMENTS-ron¢iDu¢d FOR THE YEAR ENDED 31ST MARCH 2021 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACtIVJTIES Unrestrided fund Restricted funds Total funds INCOME AND ENDOWMEKfs FROM Donations and legacies 35.142 35,142 Ch4ritablt Activitie5 Membership 510 510 Totsl 35,652 35,652 EXPENDITURE ON Charitable activities Staff Costs Project Costs Administration Costs 31,074 1.069 i,168 31,074 1,069 3.168 Totsl 35.311 35,311 NET INCOME 341 341 RECONCILIATJON OF FUNDS Total funds brought fonvard 11.066 TOTAL FUNDS CARRIED FORWARD 11.407 Page 11 continued...
EARLY CHILDHOOD PRoJEcr NOTES TO THE FINANCIAL STATEMENTS- CODtinued FOR THE YEAR ENDED 31ST MARCH 2021 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2021 2020 Tation and social security Other creditors 2.282 983 497 i.265 1,763 10. MOVEMENT IN FUNDS Net movement in funds At 3113121 At 114llO Unrestricted funds General fund 11.407 14.357 25,764 TOTAL FUNDS 11,407 14,357 25,764 movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestritted funds General fund 27.053 (12.696) 14.357 Restricted funds Brighton and Hove City Council Church of the Blessed Vir(rin Mary Su55ex Communiry Foundation Big Lottery 2.700 3,020 5,000 9.997 (2.7(X)) (3.020) (5,0(X)) 9.997 20.717 20.717 TOTAL FUNDS 47,770 i3.41 i) 14,357 Page 12 continued...
EARLY CHILDHOOD PROJEcr NOTES TO TIIE FINANCIAL STATEMENTS- continued FOR THE YEAK EIYDED 31ST MARCH 2021 io. MOVEMENT JN FUNDS- eoDtinu¢d Comparatives for moven)ent in funds Net movement in funds At 3113120 At 114119 Unrestri¢t£d funds General fund 341 11.407 TOTAL FUNDS 11,066 341 1.407 Cornparative net movement in fund& included in the above are as follows.. IncoTning resources Resources expended Movetnent in funds Unrestricted funds General fund 35.652 {J5Jll) 341 TOTAL FUNDS 35.652 35 311) 341 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended i 1st March 2021. 12. FIXED ASSETS The Charity owns some office furnilure and equipment which is of rnode5t value. It also owls a Toy Library which accumulated (Trver the peri(yJ of the CharÉty's existence by means of small individual purchases and is ¢UTrenily insured for £5i.009. Page 13
EARLY CHILDHOOD PROJECT DETAILED STATEMENT OF FINAP¥CIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021 2021 2020 INCOME AND ENDOWMENrs Donations and legaeies Donations Grartis 3,488 43,500 1,155 46,988 35.142 Charitable activities Membership Training and Consultancy 510 150 150 510 Other ineome Furlough grant 632 Total incoming resourees 47,770 35,652 EXPENDITURE Charitable activities Wages Postage and ststionery Sundries Toy Library Stock ECP Insurance Volunteer Expenses Bookkeeping Accountancy AGM Equipment Event Play packs Fundraising expeDS¢S 26,223 101 120 170 633 125 2.160 588 31,074 339 121 778 633 1.570 576 59 906 65 2,099 288 96 35.311 Totsl resources expend¢d 33,413 35,311 Net ineome 14,3)7 341 This page does not fortn parf of the statt]tory financial statements Page 14