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2022-04-05-accounts

Trustees’ Annual Report for the period

From 06 Apr 2021 Period start date To 05 Apr 2022 Period end date

Charity name: Moonbeams Playgroup

Charity registration number: 1068848

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 The development and education of children
under statutory school age. We do this by:
(a) helping parents to understand and provide for
the needs of their children;
(b) identifying and encouraging study of the
needs of such children and their families and
promoting public interest in and recognition of
such needs in our local community;
(c) offering appropriate play, educational and
care facilities;
(d) providing opportunities for family learning
together with the right of parents to take
responsibility for and to become involved in the
activities of such groups, ensuring that such
groups offer opportunities for all children
whatever their race,culture, religion, means or
ability;
(e) Instigating, adhering to and furthering the
aims and objectives of the Early Years Alliance.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19
We encourage children to be confident, curious,
independent and lifelong learners in a safe,
welcoming and nurturing environment.
We follow the statutory framework set out to
support the Early Years Foundation Stage to
provide children in our care with the high quality
early learning to give them the best possible start
in their learning journeys.
We promote kindness and resilience in the
children in our care. We believe strongly that
children learn best when at play and we offer our
children a variety of learning opportunities and
experiences.
We have developed and follow a comprehensive
set of policies to ensure that we are delivering
the best possible care to our children within our
setting.
We work alongside parents/carers to find more
ways to encourage their input for the children’s
learning journeys and to be involved with the Pre-
School.
We continue to develop real-time conversations
with parents to provide a comprehensive picture
of the children’s development and to identify
areas where we can provide specific support.
We encourage parents to approach staff with any
concerns they may have about their children’s
development or well-being. Our welcoming ethos
extends to parents and carers.
Our staff work alongside families and can call on
a variety of other professionals where need is
indicated. We have put in place an ‘open-door’
policy for parents/carers to talk to staff.
We continue to work to improve parental
engagement and involvement with their children’s
development.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 Guidance on public benefit has guided actions of
the trustees.

Additional information (optional) You may choose to include further statements where relevant about:


SORP reference
Policy on grant making Para 1.38 Not applicable.
Policy on social investment
including program related
investment
Para 1.38 Not applicable.
Contribution made by
volunteers
Para 1.38 Volunteer members are beginning to plan fund-
raising activities on the basis of one maore fund-
raiser per academic year. In December 2021, this
was a Christmas raffle for which volunteers
approaced local shops/companies for prize
donations. Members have also donated items for
a table-top sale.
Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 The PreSchool has made major efforts to support
parental engagement as ‘normal’ day-day
operations have returned. Parents have been
consulted in the development of the new
curriculum which was introduced in September
2021 with the aim of making sure that the
children get the most out of it.
We have produced a monthly newsletter which is
distributed to parents/carers. This gives details of
events and activities going on at the PreSchool
and suggests ways in which parents/carers can
support similar activities at home.
In-person parental consultation appointments
have been put back in place in which
parents/carers have been invited to discuss their
chidl’s development and progress and to identify
any areas of concern.
We have also put in place a basic food stand
(food bank) to support our families with essential
supplies needed to tide them over. This is
located in our entrance lobby and parents are
encouraged to take what they need when they
need it.
All staff are up to date on mandatory training
including child protection and first aid. A
programme of refresher training has been set in
place which will benegit children and families as
new ideas and practice are brought into the
setting from these courses.
A named safeguarding officer has been
appointed to the Management Committee in
accordance with new regulations which require
this.
Additional information (optional)
You may choose to include further statements where relevant about:
Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance Para 1.41

against objectives Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 Financial accounts for the year end April 2022
showed a surplus of £4K, which is what remains
of the larger surplus of £16K accumulated in the
previous financial year due to savings on rent
and staff costs because of changed operations
during the pandemic. As operations have
returned to normal in this financialy year, that
surplus has been used to fund normal day-day
running of the PreSchool.
The PreSchool Reserve account now holds a
balance of £30K, again down from that reported
last year as funds have been drawn down to
cover costs of normal running.
It is anticipated that non-ringfenced reserves will
continue to be needed to fund day-day running
costs.
The PreSchool also anticipates moving to new
premises at the new Meadows Hub during the
next financial year. There will be additional costs
associated with the move (eg, nursery
furniture/storage cupboards which are not being
supplied as part of the new premises fit-out).
While the Committee will be looking at what
might be funded from grants, as long as the
reserves account holds such a relatively high
balance, this may have an adverse affect on any
grant applications made.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Reserves are held to cover costs associated with
wind-up of the charity, but may be used to meet
exceptional liabilities as and when they arise and
cover temporary gaps in cash flow.
Amount of reserves held Para 1.22 £30,326
Reasons for holding zero
reserves
Para 1.22
Details of fund materially in
deficit
Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 The major uncertainty remains the gap between
funding and our operational costs. We anticipate
substantial increase in running costs in the 22-23
financial year as we move to new premises in an
environment of overall cost increases on supplies
and possibly in rent.
While we fo have reserves to fund some of these
increases, we will need a full headcount in order
to reduce the gap between funding and costs.
However, a full heacount requires additional staff
in order to keep to guidelines concerning staff
and children ratios. Qualfied staff have proven
very difficult to recruit as there is simply not

enough money to offer all staff pay rates which compete with that offered by employers in other sectors. We are not in a position such that our cost increases can slmply be passed on to parents and families using our service. Most children coming to us are using their ‘free’ hours’ entitlements funded by Government so increasing our fees for additional hours or for non-eligible children has very little impact on our turnover as so few children are fee-payers.

Additional information (optional) You may choose to include further statements where relevant about:


The charity’s principal
sources of funds (including
any fundraising)

Para 1.47

Income derives from NEFs payments from Local
Authority for early years childcare provision.
Supplemented by fees charged for additional
hours and from parents of non-funded children.
The Charity has some limited fund-raising
activities which may involve parents/siblings(eg
parties for the children) or the wider community
(eg participation in fetes/raffles etc). These
activities are organised by volunteers on our
Management Committee working with our setting
Manager.
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46 Retention of staff: recourse to agency staff to
cover for staff absence has significant impact on
the Charity’s costs. The PreSchool requires a full
headcount in order to be viable but this requires
a full staff complement in order to meet
standards for child ratios.
Falling headcount: our long-term viability at the
current premises requires a full or near-full
headcount each term.
Move to new premises: the PreSchool expects to
move to the new community hub at the Meadows
in December 2022.
Given the location of the Pre-School in an area of
deprivation, large-scale fundraising is unlikely to
become a reliable source of revenue for our day-
day activities.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Revised constitution adopted May 2018
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 Unincorporated
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Trustees are elected from members or
associate members annually and any
member of the charity may put their name
forward for election at the AGM; our
constitution allows for a maximum of 12
members at any time. We currently have two
members of staff serving on the
management committee. All Committee
volunteers must obtain an enhanced DBS
which is registered with the update service.

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

Charity name Moonbeams Playgroup
Other name the charity uses Moonbeams Pre-School
Registered charity number 1068848
Charity’s principal address Buchan Street Neighbourhood Centre
6 Buchan Street
Kings Hedges
Cambridge CB4 2XF

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (if any)
Heidi Scott Chair
Lynne Purchase Treasurer
Stephanie
Champion
PreSchool Manager
Kerry Ho PreSchool Deputy
Dora Suberlak Member
Aimee Jakes Member Stepped down Nov 2021

– Corporate trustees names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s)
Full name(s) Heidi Scott
Lynne Purchase
Chair Treasurer
Date
14 [th] Nov 2022
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Moonbeams Accounts 220405

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Moonbeams Pre-School Accounts 2021-2022-Year Ending 5th.April 2022
General
Restrict Fund Fund Totals 05-Apr-21 05-Apr-20 05-Apr-19 05-Apr-18 05-Apr-17 05-Apr-16 05-Apr-15 05-Apr-14 05-Apr-13 05-Apr-12
b/f from last year £41,953.88 £4,203.54 £46,157.42 £29,362.64 £33,117.16 £35,966.23 £14,387.53 £23,383.26 £34,868.37 £34,007.49 £47,803.90 £42,857.26 £34,309.58
Income
Fees £9,886.03 £9,886.03 £4,133.75 £9,996.95 £9,754.25 £9,490.77 £5,104.90 £5,148.76 £6,652.28 £14,963.78 £11,741.95 £16,715.29
Funding £81,433.93 £81,433.93 £86,341.34 £80,735.71 £81,610.85 £84,561.86 £56,946.45 £52,923.38 £58,999.52 £42,024.06 £51,858.52 £47,510.81
Grants £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £2,000.00 £2,284.16 £0.00 £90.00 £0.00
Fundraising etc £903.00 -£451.50 £451.50 £0.00 £261.54 £638.87 £239.47 £71.53 £243.26 -£526.00 -£177.50 £1,046.11 £387.70
Other Sundries £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00
Other Income £280.00 -£140.00 £140.00 £159.74 £420.00 £394.29 £109.28 £149.00 -£175.00 £174.50 £63.15 £73.53 £81.75
-------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------
£92,502.96 -£591.50 £91,911.46 £90,634.83 £91,414.20 £92,398.26 £94,401.38 £62,271.88 £60,140.40 £67,584.46 £56,873.49 £64,810.11 £64,695.55
-------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------
Expenditure
Wages and Training £63,519.86 £63,519.86 £61,850.13 £75,348.46 £71,855.08 £52,667.61 £52,633.56 £51,776.04 £53,698.03 £50,939.81 £48,574.47 £45,986.57
Subcontract labour £685.50 £685.50 £781.56 £2,673.35 £1,310.26 £2,388.81 4,162.40 6,367.09 1,662.60 £5,188.16
Rent £11,920.00 £11,920.00 £5,576.00 £9,916.94 £11,252.22 £9,852.67 £9,745.86 £7,859.66 £7,701.80 £8,409.60 £7,481.29 £6,660.84
Equipment etc £4,818.75 £4,818.75 £886.64 £1,262.20 £4,523.33 £1,925.12 £1,735.75 £2,817.07 £1,310.58 £667.76 £653.00 £522.99
Insurance £0.00 £0.00 £0.00 £0.00 £607.65 £496.69 £587.03 £573.09 £557.90 £548.88 £519.41 £506.90
Professional Fees £2,648.22 £2,648.22 £660.00 £720.00 £720.00 £3,079.92 600.00 480.00 600.00 £300.00 £0.00 £0.00
Broadband and Phone £1,361.62 £1,361.62 £1,538.86 £1,346.75 £1,369.80 £1,017.62 377.09 382.06 373.83 £396.64 £310.82 £283.38
Sundries £114.64 £114.64 £0.00 £82.78 £116.63 £69.77 £16.82 £0.00 £70.00 £940.00 £470.45 £440.00
Other £2,062.95 -£7.31 £2,055.64 £2,546.86 £3,818.24 £3,492.36 £1,324.47 £1,409.10 £1,370.50 £748.84 £3,279.05 £1,854.03 £1,747.19
-------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------
Totals £87,131.54 -£7.31 £87,124.23 £73,840.05 £95,168.72 £95,247.33 £72,822.68 £71,267.61 £71,625.51 £66,723.58 £70,669.90 £59,863.47 £56,147.87
-------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------
c/f to next year £47,325.30 £3,619.35 £50,944.65 £46,157.42 £29,362.64 £33,117.16 £35,966.23 £14,387.53 £23,383.26 £34,868.37 £34,007.49 £47,803.90 £42,857.26
Represented by: Bank Reserve Account 30,326.91 34,326.91 23,336.65 24,936.65 19,899.00 10,099.00 20,399.00 20,399.00 £22,887.64 £25,771.02
Preschool 20,399.42 11,517.34 6,019.32 8,131.32 15,916.64 4,246.36 2,846.58 14,469.37 £11,119.85 £22,032.88
Cash 218.32 313.17 6.67 49.19 150.59 42.17 137.68 0.00 £0.00 £0.00
-------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------
£50,944.65 £46,157.42 £29,362.64 £33,117.16 £35,966.23 £14,387.53 £23,383.26 £34,868.37 £34,007.49 £47,803.90
-------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- -------------- --------------
MOVEMENT IN FUNDS YEAR ON YEAR £4,787.23 £16,794.78 -£3,754.52 -£2,849.07 £21,578.70 -£8,995.73 -£11,485.11 £860.88 -£13,796.41 £4,946.64 £8,547.68
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Page 1 of 21

Moonbeams Accounts 220405

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Moonbeams Pre-School Accounts 2021-2022 Analysis of costs
2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 2015-16 2014-15 Accounts Classif.
Restricted Funds Accountancy Fees 822.00 660.00 720.00 720.00 2,520.00 600.00 480.00 600.00 Professional Fees Accountancy Fees
Restricted Funds Bank Charges 0.00 0.00 0.00 0.00 63.12 126.08 113.57 78.10 Other Bank Charges
Restricted Funds Cash Paid Into Bank 0.00 0.00 0.00 0.00 0.00 139.00 0.00 0.00 Other Cash Paid In
Restricted Funds Environmental 514.64 712.71 526.64 479.19 315.00 0.00 0.00 0.00 Other Environmental
Unrestricted Funds Fund Raising Costs 0.00 0.00 13.62 192.00 0.00 0.00 10.00 0.00 Other Fund Raising Costs
Restricted Funds HMRC 4,827.00 -1,531.34 5,566.60 5,006.14 -5,322.45 2,800.57 0.00 327.10 Wages and Training HMRC
Restricted Funds Income-Bank Interest 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Income Income-Bank Interest
Restricted Funds Income-Childcare Vouchers 0.00 0.00 0.00 -84.00 -247.50 0.00 0.00 -664.75 Funding Income-Childcare Vouchers
Unrestricted Funds Income-Commission 0.00 0.00 0.00 0.00 -14.42 0.00 0.00 -174.50 Other Income Income-Commission
Unrestricted Funds Income-Donations -140.00 -159.74 -70.00 -394.29 -94.86 0.00 0.00 0.00 Other Income Income-Donations
Restricted Funds Income-Early Years 0.00 0.00 0.00 -271.35 -1,770.75 0.00 30.00 0.00 Fees Income-Early Years
Restricted Funds Income-Fees -9,886.03 -4,133.75 -9,996.95 -9,482.90 -7,720.02 -5,104.90 -5,178.76 -6,652.28 Fees Income-Fees
Unrestricted Funds Income-Fund Raising -451.50 0.00 -261.54 -638.87 -239.47 -71.53 -243.26 0.00 Fundraising etc Income-Fund Raising
Unrestricted Funds Income-Grants 0.00 0.00 0.00 0.00 0.00 0.00 -2,000.00 -2,284.16 Grants Income-Grants
Restricted Funds Income-Milk 0.00 0.00 -307.80 -388.90 0.00 0.00 0.00 0.00 Funding Income-Milk
Restricted Funds Income-NEF's -81,433.93 -86,341.34 -80,427.91 -81,137.95 -84,314.36 -56,946.45 -52,923.38 -58,334.77 Funding Income-NEF's
Unrestricted Funds Income-Sponsor Money 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Income Income-Sponsor Money
Unrestricted Funds Income-Trips & Events 0.00 0.00 -350.00 0.00 0.00 -149.00 175.00 0.00 Other Income Income-Trips & Events
Restricted Funds Insurance 0.00 0.00 0.00 607.65 496.69 £587.03 £573.09 £557.90 Insurance Insurance
Restricted Funds Materials Equipment 4,818.75 886.64 1,262.20 4,523.33 1,925.12 1,735.75 2,817.07 1,310.58 Equipment etc Materials Equipment
Restricted Funds Milk 40.81 30.05 355.20 386.38 -21.31 21.86 -60.40 -514.42 Other Milk
Restricted Funds Other Expenses 1,363.83 1,252.76 2,451.84 1,545.30 486.40 1,567.47 1,702.62 1,693.06 Other Other Expenses
Restricted Funds Pension 1,582.00 1,972.48 2,528.00 1,490.74 444.47 179.27 0.00 0.00 Wages and Training Pension
Restricted Funds Broadband and Phone 1,361.62 1,538.86 1,346.75 1,369.80 1,017.62 377.09 382.06 373.83 Broadband and Phone Phone Charges
Restricted Funds Professional Fees 1,826.22 0.00 0.00 0.00 559.92 0.00 0.00 0.00 Professional Fees Professional Fees
Restricted Funds Query 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Query
Restricted Funds Rent 11,920.00 5,576.00 9,916.94 11,252.22 9,852.67 9,745.86 7,859.66 7,701.80 Rent Rent
Restricted Funds Agency 685.50 781.56 2,673.35 1,310.26 2,388.81 4,162.40 6,367.09 1,662.60 Subcontract labour Agency
Unrestricted Funds Sales-Fee Refunds 0.00 0.00 0.00 0.00 0.00 0.00 0.00 526.00 Fundraising etc Sales-Fee Refunds
Restricted Funds Staff Training 678.00 278.00 536.00 377.00 1,238.38 305.74 196.00 441.00 Wages and Training Staff Training
Restricted Funds Stationary 35.24 551.34 5.40 395.49 90.46 15.25 135.47 0.00 Other Stationary
Restricted Funds Subscriptions 108.43 0.00 0.00 0.00 390.80 0.00 0.00 0.00 Other Subscriptions
Restricted Funds Sundries 114.64 0.00 82.78 116.63 69.77 16.82 0.00 70.00 Sundries Sundries
Unrestricted Funds Transfer from reserves 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Other Transfer from reserves
Unrestricted Funds Trips & Events -7.31 0.00 465.54 494.00 0.00 126.47 42.33 50.00 Other Trips & Events
Restricted Funds Wages 56,432.86 61,130.99 66,717.86 64,981.20 56,307.21 49,347.98 51,580.04 52,929.93 Wages and Training Wages
--------------- --------------- --------------- --------------- --------------- --------------- --------------- ---------------
-4,787.23 -16,794.78 3,754.52 2,849.07 -21,578.70 9,582.76 12,058.20 -302.98
Unrestricted Funds -£598.81 -£159.74 -£202.38 -£347.16 -£348.75 -£94.06 -£2,015.93 -£1,882.66
Restricted Funds -£4,188.42 -£16,635.04 £3,956.90 £3,196.23 -£21,229.95 £9,676.82 £14,074.13 £1,579.68
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Page 2 of 21

BANK BAL BFWD & CFWD

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Moonbeams Bank and Cash Balances as at 5th.April 2022
BANK BALANCES CFWD
Reserves account 30,326.91
Preschool 20,399.42
Cash 218.32
-------------
50,944.65
-------------
In accounts 50,944.65
Written off to Other Overheads 0.00
BANK BALANCES BFWD
Reserves account 34,326.91
Preschool 11,517.34
Cash 313.17
-------------
46,157.42
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Page 3 of 21

MookLbeokKs PrschooL 5 CLHb Buchan Street Neighbourhood Centre.Cambridge.CB4 2XF Tel.- 01223 727481 Website: www.moonbeams i oschool.or email.. moonbeRms.preschool@gmail.com Registered Charity 1068848 OFSTED Registration EY542760 Mon-Fri term time only 9am.3pm To whom it may cOn￿m. I have prepared the enclosed accounts which I believe to be an accurate record of the finanos of Moonbearns Preschool for the year 2021-2022. I have conducted an independent examination of the enclosed accounts of Moonbeams Pr6School in accordance with the requirements laid down by the Charities Commission for England and Wales. Original source documents have not been seen but have used a spreadsheet produced from within Moonbeams. Have seèn bank statements for opening and closing balan￿$ and payroll records. Comments: Res6rves have increased by £4.787.23 within Financial Year 21122 Overheads are w611 controlled and as per comments in previous years the recording and narration within the books of account continues to be of an excèllent standard. Monthly payroll reconciliation has been carried out this year. which compares net wages and HMRC payments. Apart from an unpaid amount £190.76 in November 21 payroll everything reconciled in terms of net wages, PAYE and gross wages. Technically year end payroll reports should be corrected to remove this amount, as November and December 21 payments agreed with December 21 payroll. No statutory accounts and Corporation Tax return hav8 been prepared for year ending 5 .April 2022, because the HMRC portal has shown accounting periods 5 .April 2022 through to 51h .April 2025 as being exempt from filing. If this changes, please advise. Signature Print Name MARTIN S ITH (DALLAS AND MARTIN ACCOUNTANCY LTD) Occupation ACCOUNTANT Date TH 5 .OCTOBER 2022. Moonbeams Preschool year end declaration