REGISTERED CHARITY NUMBER: 11168309 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ARCH 2022 FOR EARLY CHILDHOOD PROJECT Chariot House Limited Chartered Accountants 44 Grand Parade Briljhton East Sussex BN2 9QA
EARLY CHILDHOOD PROJECT CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 P¥ge Report of tht Trustees IRdependent Examither'5 Report Statement of Financial Actiwities Balan£e Sheet Notes to the Financial StatemeDts 9 to 15 Detailed Statement of Financial Activities 16
EARLY CHILDHOOD PROJE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022 The trustees present their report with the financial statements of the chariry for the year ended 3 1st March 202? The tnjstees have adopted the provisions of Accounlino and Reporting by Chariiies= Staietnent of Recommended Practice applicable io charities preparino iheir accounts in accordance with the FinaTr¢ial Reportin and Republic of Ireland (FRS 102) (effective l January 2019). Standard applicable in the UK OBJECTIVES AND ACTIVITIES Objective5 and aims Objectives and aims To promote educational and social welfare of children under the aoe of nÉne JeaT5. Without disiitjciion of race, nationality, ethnic or national origin. religion. gender. sexuality.. social class, disabiliry 01 aoe by proN'iding advie¢ and support to parents, ¢arers and workers ¢oncemed with the education and CIal welfare of children. Mission Statement: The Early Childhood Project believes that all children have the right to develop it] a positive envtronment free from prejudice and discrimination. The Project. a registered charity. WOTks positively io combat bias of every kind in co-operation wilh others across Britshion and Hove. The Early Childhi)od Project provides information, resources and support to all those people involved in youn" hildren's care. play and education. The Aims ofthe Early Childhood Project are: To provide a Tov Library service, information and social media to exisiing Early Childho¢xl Project Members and io develop the scheme to include Tnore families and voluntary. siaiuiory and private stttor organisatiims wishing to ensll that anti-bias equal opportunity awarenes5 and Children's rights is a pan of their work. To provide and develop reSoUe& including online. that support usets establishing anti-bias practice and equal oppOrtuntieS and enable access to these resources. To enable uroups to access resources that reflect all people. all children in a p)sitive way, irrespective of race, disability. mariral status. age, gender identity, social class. religion or difference5 in family lifestyle and ¢ulwre. To provide advice, 5UPPOrt and infortnation ID Brighton and Hove and district throughout local networks to staiutory and community initiatives. - To provide 5uppo¢ infomiation. resources and anii-bias iraining to workers and professionals working in early years play, care and education and to Wotk tOperative]Y with their supwi netsvorks and colleague5. To remain aware and responsive to political and social Changes within areas of worK as they arise. locally and nationally. To develop partnership5 and WOTk co-operativelv ivith tKople trfyth employed and workiTr. order to share knowledge. understandintr skills and expertise. voluntarily with children, in Public benefit In plannin(T the activtiies of the Early Chtldhood Project for the year. the Trus*es kept in mind the Charity Commission's guidance on public benefii and the duties sei out in Seaion 17(5) of the Charities Aet ?01 l. By workin" to the aims listed above, the Tru5tee5 identify ihe value that the WOTk of the charicy has to parents, carers and those employed and working voluntarily wilh young children. Thi% in tum, adds value to the livo% of the young children in their &ve. It is the TTUStees' commitment ihar the benefit ofthe work of the charit) should be accessible to Ls many people as possibl¢ as dethiled in the charity's objeciives. thus improving Iheir equaliry" of opportunities. Page I
EARLY CHILDHOOD PROJEcr REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022 ACHIEVEMENT AND PERFORMANCE Charktable Actii'ities For the second year, we ran th¢ charity away fiom our toy librny bose. working from home for part of the year due to ongoing covid resrrictions. Our children and family weekly Zoom continued. We celebrated many milestones with the children and used the sessions to give valuable pla), id¢as which are then recorded and uploaded ontt> our ongoin%Y YouTube channel. thai DOW has over 100 videos. The w¢eklj newsleller also ¢ontÈnues. We have over 11)0 child frieTkdl)' recipes published now and lOO+ plav ideas using items from around the house. mainly old tea ba£ boxesl Adjusting to life online and away from our base was a challenge and we missed the face to face coniact with families. In May 2021 we were allowed back in children's centre and the toy lÈbrary. in a very limiied wa!,. Ei'er adaptable, we launched the online to), pack scheme which enabled IM)oWerS to ch(Mise tovs remoiely and then collect the toy pack from th¢ children's centre. It wa5 Iono winded bur w'orked, and families were pleased to have access to toys again. 235 families had toys at home when the pandemic stNck. We have had toy teiums from just 30 of them. To fill the uap left by the toy5 and books still 'out there, has been a challenue. and we were pleased wÉth a successful ndIng bid to the National Loiierv. We have been Yery. fortunate and grnteful that 0Ple have continued to donate tovs and books. We lake some direct io refugee families and keep a suppl) of new toN's and trt)oks to gifi for birthda)'s. Christmas and Ofher festival5. With life returnin( to 'norrnal' we were 3ble io welcome our volunteers back into the toy library and are very grateful to Susie and Lucy for their ongoing committneni and hard work. Judy. our Equaliiies PlaywoTker. continued w'ith the p)pular and suecessful play pack scheme and extepded the range of packs to include personalised packs for children with special needs. All the packs are themed. and the children probably don't notice they are also curriculum basedl This unique work has been a huge undettsking. Thank you, Judy, and Chri5 who has helped collate and deliver the packs. The packs have reinforced our wotking links with Voice5 in Exile, the olish Project, the Ethnic Minority Achievement Service. Brighton Unemploved Centre Families Projeci, Puffin Migrant En. Coinmunity. Nursery, Bright Swt Nursery. ROal Spa Nursery School and other groups and individua15 across the city. We began linking up with Albion Life. a gr&ssriN)ts group near to the children's c¢ntre. throuoh usino Iheir tommuniry garden and meeting Peter frotn the Albion Life hub at Various online meelinO held throughout the )'ear by our friends and collea(Tues at the Trnst for Developing Com¥nuniiies. We have used their comtnunity space for Trustees, workshops and two play events ID cooperdtion with the local COmTnunitv. We reconnected with the national charity. Persona t>oll and hel adapt their professional's developTnent PT(Fgrdmme. Talking Poinis, to work over six weeks with a Joup of parents. This pilot course was very H'ell received. working with parenislcarers in a discussion group, discussing how they miJt respond que51ions their childten May ask. We are working towards more c0-0ratiVe work in the Talking Pou)i fornkai in 202i. We held monthly Trustee's meetings using Zoom which have proved effective and logistically popular. In January, we said goodbve io Coialie, one of our pla)Trvorkers who retired. We thank her for all her effort5 for the Project over many years as a l-rustee, volunteer and worker. We fhartk Cath for her finance overview and the WOTker team thank their wonderful Trnste¢s for their support and enthusiasm through Covid and beyond! Page 2
EARLY CHILDHOOD PROJECT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022 FINANCJAL REVIEW Financial position The Trustees. ollce again, agreed that use of the w library would be free of charge for fatnilies. However, donations of fuTkds would be accepted if offered. Reserves policy During the year 1021-?2 ECP funded a small deficit from teseryes. from surplus donaiions in the previous year. Some of the remaining eKce5S reserve fn)Tn donations in 2020-21 is being used as a contingency for project running costs in 2022-23 and going fotvard. FUTURE PLANS The toy library i5 once again open ihree sessions each week and is thrivinu fatnilies and sign posi them 10 other services. We aware of the imponance of the provision of universal early yeaT5 {play) groups across the city and the need for groups lo open and be accessible. We are coniinuino wtth our Zrn group. wttkly newsletter. and YouTube channel. Providing pla) pack5 for children across the city is contrnuino could become mainstream across the City. We are IIK)king to the future to ascenain if this service As the Brighton & Hove City Council irttnsitions from services for families via children's ¢enires to Family Hubs across the citv, we ale in a good wsition io colltinue to work c(b-operaiively with the local authority. whtlst also providing independent services which evolve as the futhre unfold5. We have a current and future Business Plan to support our ongoing WOTk plan. We are able to meet the needs of many STRUCTURE. GOVERNANCE AND MANAGEMEPIT Governing document The charity is controlled bv its ooveming documenL a dttd of irust a]d constitutes an unin¢orEM)fdted charity. The organisation is a charity gIStered on 26 February 1998. re. oistered number 1068309. The charity was established under a constiiution adopied on 6 October 1997. Under this constitution, the Trustees are elecied at the Annual General Meeiin Organisational structure The charity is run by a Board of Trustees who delege the daJ to day operntion to the Project Co-ordinator. Clair Barnard. and staff. Working N*e Early ChildhoLKI PToject Page 3
EARLY CHILDHOOD PROJECT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022 REFERENCE AND ADMif41STRATIVE DETAILS Registertd Charity number 1068i09 Principal address TameT Childrens Centre Ivor) Place Briuhion East Sussex BN2 9QE Trustees Ms A J Lewis C J Randall Ms N Carr {iesi(rned 141712021) Ms J Hill (resigned 141712021) T Wilkinson MK C Stray lappoinied 1417,12021) T Hutchin50n (appointed 141712021) Independent Examintr Chdllot Hous¢ Limited Chartered Accountswts 44 Grand Parad¢ Brighton East Sussex BN2 9QA Bankers CAF Bank Lirnited 25 Kin(T5 Hill Avenue Kings Hill West Malling Kenl ME194JQ Pase 4
EARLY CHI DHOOD PROJECT REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022 STATE.MENT OF TRUSTEES, RESPONSIBILITIES The trustees are responsible for preparing the Report of the Trustees and the financial siatements in accordance with applicable law and Unlted Kingdom Accouniinu Siandards {Uniied Kin4Jdom Genetall) A¢¢epted Accounting Practice). The law applicable to charities in England and Wales. the Charities Act ?01 l. Charity (Ae¢ounts and Reports) Regulations 2008 and the provisions of ihe trust deed require5 the mimees to prepare financial stalements for each financial year which give a true and fair view of the state of affairs of ihe Charity and of the incomino resollrces and application ol. resources, including the income and expenditure. of the chartty for that period. In preparing those financial sratements, the trllstees are required to Select suitable accounting policies atad then apply them consistently. observe ihe methods and principle5 in the Charity SORP- tnake judgeinents and estimaies that are reasonable at]d prudent- prepare the financial stalemenrs on the uoing concem basi5 unless it is inappropriate to presume that the charity will continue in business. The misiees are responsible for keeping proper accounting rOrdS which disclose with reasot]able accuracy any lime the finoncial position of the charity and to enable theTn to ensure thai the fLt]ancial statements ¢omply with the Chartties Act 201 I, the Chariiy (Accounts and ReFKTrrts) Re. aulaiions 2008 and the provisions of the trust deed. They are a150 responsible for safeguardin(T the assets of the charity and hence for ttking reasonable sieps for the prevention and detection of fraud and other irregularities. Approved by order of the IKJatd of tn¢$ on ....?i)i. 101. 20ILand signed on its behalf by: M5 A J Lewis- Trustee Page 5
INDF.PENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EARLY CHILDHOOD PROJECT Independettt examiner's report to the trustees of Earlv Childh¢MMI Project I report to the charity tSteeS on my exatninwion of the accounts of Earl Childhood Project (the Twsti for the year ended 315t March 20?? Responsibilities and basis of report As the charity trustees of the Trust you are reswjnsible for the preparniion of the accounts in accordance with the requirements of the Charities Aci 2011 (the Aci.). I report in respect of my examinaiion of ihe Trusys accounts Carried out under section 145 (Trf the Act and in carrying out my examination I have followed all applicable Direclions given b), the ChariTh Cornmission under section 145(51(bl of the Act. Independent exarniner's statement I have completed my examination. I confifTn that no material marters have coTTre to Tlly attention in connection with the examination giving Tne cause to believe that in any mateTial respect.. accounting records were noi kept in respect of the Trust a8 required by sectiOTJ 130 of the Act; or the accounts do not accord wilh those records; or the accounts do not comply with the applicable requiretnents concerning th¢ fomi and Content of accounts set out in the Charities (Accounts and Report5) Reglllaiions 2008 other than anv TequireTneni thai the accounts give a thie and fair view which is not a matter considered as part of an indqxndent exaTnInlOTr. I have no ¢oncern5 and have come across no other mallers in connection with the exarnination to which attention should be drawn in this report in order to enable a proper undeT51andints of the accounls to rea¢hed. JLL P J Thacker Chariot House Limited Charfered Accountsnts 44 Grand Parade Easi Sussex BN? 9QA Date..
EARLY CHILDHOOD PROJEcr STATEMENT OF FINAl¥CIAL ACtIVITIES FOR THE YEAR ENDED 1ST MARCH 2022 2022 Total funds Unrestricted fijnd Restricted funds Totsl funds Notes INCOME AND ENDOWMENTS FROM Donaiions and legacies 23.184 16.237 39.421 46,988 Charitable activities Other 1.250 1.250 150 (hher income 632 Total 24,434 16.237 40,671 47.770 EXPENDITURE ON Charitable aetivfftties Staff Costs Project Costs Administraiion Costs 13.499 7,343 5.409 16,237 29,736 26.223 3,588 3.602 Total 26251 16237 42,488 33.413 NET INCOMEI(EXPENDITURE) (1.8171 (1,817) 14.357 RECONCILIATION OF FUNDS Total funds brought (onvard 25.764 25.764 11.407 TOTAL FUNDS CARRIED FORWARD 2i,947 23.947 25.764 The notes fomi part of these financial statements Page 7
EARLY CHILDHOOD PROJEC[ BALANCE SHEET 31ST MARCH 2022 2022 Total funds 2021 Total funds Unrestricted fund Restricted fuDds Not¢5 CURRENT ASSETS Cash at bank 29.425 29,425 29.029 CREDITORS Amounts falling du¢ within one year (5.478) (5,478) 13265) NET CURREf4T ASSETS 2i,947 23,947 25,764 TOTAL ASSETS LESS CURRENT LIABILITIES 23.947 23,947 25.764 NET ASSETS 23,947 23.947 ?5,764 FUNDS Unrestricted funds io 23.947 25,764 TOTAL FUNDS 23,947 25.764 The financial staiemeDts were approved by the BoaTd of Te¢S and authorised for issue on .. and were signed on its behalf by= 10 IL)LL A J Lewis- T[Us¢ The nthes form w of these financial SeMents Page 8
EARLY CHILDHOOD PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 ACCOUNTING POLICIES Basi5 of preparing the fjnaneial statemeDts The fjnancial sraiements of the thariry, u,hich is a public beE]efit entity under FRS 102, have been prepared in accordance w.ith the Chariti¢s SORP (FRS 10?) 'Accountino and Reponing by Charities.. Statement of Recommended Praciice applicable io chariiies preparing their accounts in accordance with the Financial Reportints Siandard applicable in the UK and Republic of Ireland (FRS I O?) (effective l January 2019)., Financial Reportin Standard 102 The Financial Reponillg Standard applicable in the UK and Republic of Ireland, and the Charities Act 201 l. The financial siatetnents have been prepared under the htstorical cost COnention. At the time of approving the financial stsiemellts. the trustees have a reasonable expectation thai the charity has adequate resources lo continue in operaiional existence for the foreseeable fuiure, including rakin¥ into account any potential impact of the Covi¢>19 pandemic. and on that basis the charity is considered io be a going concern. Ineome All incoTne is recognised in the Ststernent of Financial Activities once the chartty ha5 entitlernent to the fund5, It is probable that the income will be received and Ihe amount can be measured reliably. Expenditure Liabiliiies are recognised as expendinlre stM)n as there is a legal or constructive obligation comrnitting the Charity to that expenditure, it is probable that a transfer of economic benefjts will be required in settlement and the amount of the obligation can be mea5uied reliably. Expendiwre is accounted for on an accruals basis and has been classified under headings that aggregate all cost relaied io the caiegory. Ivhere costs cannot be direcily attributed ro panicL(lar headings ihey have been allocated io activities on a basis con5iSteni with the use of resources. Taxation The charity is exempi frotn tax on its charitable aciivitie5. Fund accounting Unrestricted funds can be used in accordance with the charitsble objectives * the discretton of the trustees. Restricted funds can only be used foi particular resthcted purtx)ses within the objects of the charity. ResMctign5 arise hen specified by the donor or when funds are raised for panicular re5triaed purpose5. Further explanation ofthe nare and purpose of each fund is included in the noles to the financial ststements. DONATIONS AND LEGACIES 2022 2021 Donations Grants 1,170 3,488 43,-500 39,421 46,988 Page 9 continued...
EARLY CHILDHOOD PROJECT NOTES TO THE FINANCIAL STATEMENTS- CODtinued FOR THE YEAR ENDED 31ST MARCH 2022 DONATIONS AND LEGACIES- continvtd Grdnts received. Includ in the above. are &$ follows: 2022 2021 Brighton and Hove City Council Church of the Blessed Virgin Mary Sussex Community Foundation Big Lottery TCC 5,000 2,700 3.020 5,0(10 9,997 9,792 12.991 1,250 9.987 22,014 CoTllmiSSi(Trns 38,251 43.500 INCOME FROM CHARIT ABLE ACTIVITIES 2022 2021 Total activities Other 1.250 150 Training and Consuhancy CHARITABLE ACTIVITIES COSTS Direci Costs {see note 5) 29,736 7,)43 5.409 Siaff Cost5 Project Costs Adlninistration Costs Page 10 continued...
EARL Y CHILDHOOD PROJECT NOTES TO THE FINANCIAL STATEMEYTs-¢onliUed FOR THE YEAR ENDED 31ST MARCH 2022 DJREcf COSTS OF CHARITABLE ACTIVITIES 2022 2021 Staff cos Postage and Stationery Sundrie5 Toy Library Stock ECP Insurance Volunieer Expenses Bookkeeping Accounthncy Equipment Play packs Fundraisino expenses Sybscrip(itsns Bank charges IT costs 29,736 416 50 26.223 101 120 170 633 125 2,160 588 906 2,099 288 698 2.598 3.381 600 2.301 2,348 96 45 75 4?.488 TRUSTEES, REMUNERATJON AND BENEFITS There were no irusiees, remunerdtion OT other bo)efits for the year ended 3 1st March 2022 nor for the year ended 31stMai¢h?021. Tru5t¢es' expenses During the year £882 was reiEnbur5ed to l Tnjstee for trdvel expenses o a volunteer (2021: £nil). STAFF COSTS 2022 2021 Wages and salaries 26.223 29,736 The average monthly numberof employees durtng the year was as follows.. 2022 2021 Full time equivalent basis No employees received emoluments in excess of £60.¢XMI. ActsEal nurnbers of staff 202ts was J part tirne employees (2021= 3 employees). Key Management Personnel remuneration amounted to £17.4i6 (2021.. £16.2041 Pagell continued...
EARLY CHILDHOOD PROJEcr NOTES TO THF. FINANCIAL STATEME)TS- conlillued FOR THE YEAR ENDED 31ST MARCH 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unres(rici¢d fund Restricted funds Total fund5 INCOME AP4D ENtK>WMEpifs FROM Donations and legacies 26271 20.717 46.988 Charitable actiyities Other 150 150 Other income 632 632 47,770 Total EXPENDITURE ON Charit2ble 8Ctiiities Staff Costs Project Cost5 Administration Costs 5.506 3.588 3.602 20.717 26,223 3,588 3,602 20.717 33,413 Total 12.696 NET INCOME 14.357 14,357 RECONCILIATION OF FUNDS Total fund5 brollgbt forward 11.407 11,407 TOTAL FUNDS CARRIED FORWARD 25.764 Page 12 conlinued..
EARLY CHILDHOOD PROJEC[ NOTES TO THE FINANCIAL STATF.MENTS- continued FOR THE YEAR ENDED 31ST MARCH 2022 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 T&Kation and social security Other credttor5 1.127 4.i51 5,478 io. MOVEMENT IN FUNDS Net ovement in ndS At Ai 114121 Unrestricted fuods General fund 25.764 {1,817) 2i,947 TOTAL FUNDS ?5.7(A (1,817) 23,947 Nei movement in funds. included in the atrKTrve are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 24.434 (26251) (1,817) Restrieted funds BrioJton and Hove City Council Su55ex Commullity Foundation Biu Lottery {5.1)00) (1 ?50) 9.987) 1.250 9.987 16.237 16.2i7 TOTAL FUNDS 40.671 42.488} 1.8171 coniinued...
EARLY CHILDHOOD PROJECT NOTES TO THE FIN'ANCIAL sTATElE,TS- eontlDued FOR THE YEAR EYDED 31ST lARCH 2022 10. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net moi(ement in funds At Ai 114120 Unrestricted funds General fund 11.407 14,357 25,764 TOTAL FUNDS 11,407 14.357 ?5.764 Comparative nei movement in funds. included in the above are as folloM's= Incomin¥F resources Resources expended Movemeni in funds Unrestricted funds General fund 27.05i (12,696) 14.357 Restricted funds Briohton and Hove City Council Church of the Blessed Virgin Mary Sussex CtsTnmunit)' Foundation Bio Lotte 2,7(M) i,020 5.000 9,997 (2,700) (),020) (5.000) 9.9971 20,717 TOTAL FUNDS 47,770 14.i57 RELATED PARTY DISCLOSURES There were no related party traE]sactions for the y&ir ended )1st March 2022. Page 14 coniinued...
EARL Y CHILDHOOD PROJEcr NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31ST MARCH 2022 12. FIXED ASSETS The Charity own5 some office furniture and equipTnent which is of modest value. It also owns a Toy Librdry which ha5 accumulaied over the period of the CharitV'5 existence by mean5 of small individual purchases and is CUTTenily insured for £59.275. Page 15
EARLY CHILDHOOD PROJEcr DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022 2022 2021 INCOME AND ENDOWMENTS Donations and legacies Donation5 Grants 1.170 i,488 43,500 46.988 Ch#ritable aetivities Trainin(F and Consuliancy 1.250 150 Other income 632 47,770 Total ineomiDg resources 40.671 EXPENDITURE Charitable activities Wages Postage and stationery Sundries Toy Library St(Kk ECP Insurance Volunteer Expenses Bookkeeping Accountancy Equip¥nent Plaj packs FundFaising expenses sUbriPl10nS Bank charges IT ¢0sts 29.736 416 50 26.223 101 120 170 6i3 125 2,160 588 906 2,099 288 698 2,598 3.381 600 2,301 2.348 96 144 45 75 42,488 33,413 33,413 Total resources expended 4?.488 .817) 14.357 Nel (expeThditure)lin£ome oe does noi fonn part of the statutory financial 51atements Pase 16