## ANNUAL REPORT
## EMMER GREEN AFTER SCHOOL CLUB FOR THE YEAR ENDED 31st MARCH 2021
EGASC 2021 Annual Report – Page 1
## INDEX
1. TRUSTEE REVIEW
2. FINANCIAL REVIEW
3. INDEPENDENT EXAMINER REPORT
4. FINANCIAL REPORT
EGASC 2021 Annual Report – Page 2
## 2021 Annual Report of the Trustees' of the Emmer Green After School Club
The Trustees of the Emmer Green After School Club charity present their annual report and accounts for the year ending 31st March 2021 and confirm that they comply with the requirements of the Charities Act 1993, as amended by the Charities Act 2011, the trust deed and the Charities SORP 2005.
## OUR AIMS
The Emmer Green After School Club is based at the Emmer Green Youth and Community Centre, located adjacent to Emmer Green Primary School, Grove Road, Emmer Green, Reading, RG4 8LN. We are an independent facility managed by a committee of parents running the club as a charity. The charity was set up to provide the necessary facilities for the daily care, recreation and education of primary school's children during out of school hours during term time.
We aim, through the provision of after school care, to help Emmer Green's parents balance work and family commitments whilst caring for their children and offering a forum to learn, socialise, share experiences and develop interests.
Our provision of services is aimed to both boys and girls between the ages of 4 and 11 attending Emmer Green Primary School.
## OUR OBJECTIVES
Our activities and planning are in agreement with the Charity Commission guidance on public benefit.
It has been the core of our objectives:
- To extend the possibility of after school childcare to more parents and pupils by increasing the number of places available at the Club.
- To extend the range and improve the quality of the activities offered at the club.
- To comply with the guidance offered by the Government for school food and nutrition with the objective of promoting good health and good eating habits among our children.
## OUR ETHOS
As a charity we seek to benefit society through the pursuit of our aims. Our fees are kept affordable, so the financial position of the parents does not determine access to childcare. Emmer Green After School Club is committed to safeguarding and the welfare of children in their care and the Trustees make sure that the staff understands and shares these principles.
EGASC 2021 Annual Report – Page 3
During this reporting period we have continued to promote the wellbeing of our children through organising a diverse range of activities including sports, dance and crafts. We ensure that parents are informed of the daily activities the children have carried out when they collect their children and by termly newsletters.
## OUR FUTURE PLANS AND ACTIVITIES
The Emmer Green After School Club aims to improve the quality of its activities by adding more workshops and other cultural and skills activities that have proven popular amongst the children and parents.
However, the Coronavirus pandemic has meant that these planned improvements have been curtailed somewhat but the staff and children have coped well in new and challenging circumstances. Once we return to more normal times, our plans to expand the breadth of activities we offer will ramp up.
## STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is governed by a committee of parents some of whom are also Trustees. All Trustees give their time freely and receive no remuneration for their contribution to the management of the charity.
Carys Green, Chair of Trustees
## 29 December 2021
EGASC 2021 Annual Report – Page 4
## **EMMER GREEN AFTER SCHOOL CLUB FINANCIAL REVIEW YEAR ENDED 31[ST] MARCH 2021**
Emmer Green After School Club (EGASC) is a Charity that provides the necessary facilities for the daily care, recreation and education of children during out of school hours including advancing the professional education and training of the staff members.
EGASC Trustees continue to regularly assess the financial position of the charity. In support and furtherance of the charity objectives, EGASC has continued to provide high staff ratios including a Cook. The Club cares for up to 35 children on peak days and in this period was open on approx. 180 days delivering sessions to an average of 31 children per session (this figure fluctuates daily with Friday being the quietest day, the maximum number on any day is capped at 35).
Staff costs increased in this period for 4 reasons: i) one member of staff is on paid maternity leave; ii) temporary promotions of existing staff to provide maternity cover in Senior positions. iii) The club committee agreeing to ‘top up’ staff wages during the COVID-19 enforced shutdowns of the club. The top-up being the difference between the staff wages and amounts claimable by the club under the UK Governments (HMG) Coronavirus Job Retention Scheme (CJRS). iv) Staff having to work more hours per session to cater for COVID related cleaning & set up requirements, mandated nationally by HMG and locally by the hall owner Reading Borough Council (RBC)
Club reserves as a result have reduced but remain in excess of the £25k objective level set by the club Committee. Session costs have remained stable at £12.50 a session but will need to be reviewed prior to the 2021-2022 school year.
The Club continued to support expenditure on activities and equipment to provide an enjoyable and interesting environment for the children in its care and these activities were planned and budgeted within the available resources. Provision of activities by external providers was not available from the likes of Master Builders lego and CSD Fitness due to COVID restrictions and increased staff costs.
Reading Borough Council (RBC) notified hall users of an increase in hall hire fees. Whilst there is an overall drop in hall hire fees for the year, this is due to the COVID shutdown, as COVID bubble protocols meant the club has to hire additional space from RBC to allow the club to operate within the confines of COVID protocols. There remains a risk that a more substantial increase is pending in future years so this will continue to be monitored, the Clubs reserves and a fee review could help offset the impact of any future significant fee hike in the future.
The club has continued to engage with external providers for invoicing services, some bookkeeping support and sign off of last years accounts by an independent Qualified Accountant (licensed under the AAT, The Association of Accounting Technicians)
EGASC 2021 Annual Report – Page 5
.
The Club continues to enjoy good cashflow thanks to early invoicing, timely reminders and implementation of late payment fees.
## **Summary of revenue and expenditure:**
Incoming Resources decreased to £48,979 for the financial year (2020: £67,276, 2019: £81,158, 2018: £56,234, 2017: £67,756, 2016: £58,836, 2015: £55,770). This decrease was expected and is in line with previous years where the fee was lower.
Expenditure increased slightly to £62,772 (2020: £61,996, 2019: £60,327, 2018: £66,811, 2017: £66,525, 2016: £54,352, 2015: £48,469).
This year expenditure was more than incoming resources so the Clubs cash balance decreased by £13,793 to £30,693 (2020: £44,486, 2019: £39,206, 2018: £13,265, 2017: £23,842, 2016: £19,854, 2015: £19,854, 2014: £15,370). This has reduced from increases of previous years due to the coronavirus impacting the club during its periods of opening and shutdown. Currently the club reserves, planned session numbers and current fee structure are considered to be sufficient to support the future work of the Club.
The Club pensions automatic enrolment renewal date was January 2021. Eligible staff have been auto-enrolled, and may opt out if they wish. Staff who don’t fulfil the criteria were also asked if they wanted to join the Clubs NEST pension scheme. Currently the Club only contribute to eligible staff members as mandated, there is no policy in place for employer contributions to staff who are not eligible.
During the previous year, the Management Committee made a decision to stop retaining deposits after the first fees were paid by new joiners. All deposits that had been held were used to offset fees for the relevant children and Club accounts no longer include any retained deposit money. One duplicate payment was returned as a refund.
## **Future financial considerations:**
Hall hire fees, staff wages and the National Living Wage, fee reduction and COVID-19 considerations shall continue to move the Club towards a more equitable balance of £25k funds rather than the surplus currently operating.
EGASC 2021 Annual Report – Page 6
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EGASC 2021 Annual Report- Page 7
Emmer Green After School Club End-of-year Financial Report 2020-21
EGASC 2021 Annual Report – Page 8
## **Receipts and payments 2020-21**
## **Receipts**
|Revenue
49,217
Refunds
(238)
Total receipts
**Payments**
Gross wages and Employers NIC
50,794
Food & kitchen supplies
2,311
Hall rental
3,955
Crafts, games and activities
1,249
Accountants
2,530
Other
180
Office supplies
233
Mobile phone, text services etc
543
Insurance
363
Professional services
147
Training (Staff)
0
Gifts
467
Total payments
**Net cashflow 2020-21**|
|
|---|---|
||**48,979**|
|||
||**62,772**|
||**(13,793)**|
EGASC 2021 Annual Report – Page 9
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **Summary of receipts and payments in comparison to previous years**
|**Receipts**
Revenue
Govt Grant Income
Refunds
Total receipts
**Payments**
Staff costs
Food & kitchen supplies
Hall rental
Crafts, games and
activities
Accountants
Other
Office supplies
Mobile phone, text
services
Insurance
Professional services
Training
Gifts
Total payments
Net cashflow|**2020-21**
26,658
22,559
(238)
48,979
50,794
2,311
3,955
1,249
2,530
180
233
543
363
147
0
467
62,772
**(13,793)**|**2019-20**
67,276
0|
|---|---|---|
|||67,276|
|||42,348
5,662
5,309
2,738
2,310
1,550
802
654
348
50
224|
|||61,996|
|||5,280|
EGASC 2021 Annual Report – Page 10
## **Statement of assets and liabilities 2020-21**
**Cash assets** 31/03/2021 31/03/2020 3/31/2019 Co-operative current account 30,693.10 44,485.70 39,205.87 **30,693.10 44,485.70 39,205.87 Liabilities** Holiday pay (notes 1+2) 2,836 2,822 Parentmail (note 3) (148) Rounding Error (note 4) (50) **2,638 3,257**
## **Notes on preparation of accounts**
## **Basis of accounting**
Receipts and Payments model followed in line with Charity Commission guidelines for charities with less than £250,000 annual income.
This method will better fit the way records are kept, and allow for more accurate year-to-year comparisons.
## **Notes**
- (1) In accordance with the employee’s terms & conditions, holiday pay will be paid in August 2021 when the Club is closed, and holiday is taken. Holiday pay accrued in the 2020-21 Financial Year is shown as a liability (£2886 + £583 maternity annual leave – £633 Holiday Overpayment offset).
- (2) In accordance with the employee’s terms & conditions, holiday pay will be paid in August 2020 when the Club is closed, and holiday is taken. Holiday pay accrued in the 2019-20 Financial Year is shown as a liability (£2822 + £435 maternity annual leave).
- (3) Parentmail refund, accrued in 18/19 accounts, was never received therefore has been deducted from 20/21 accruals.
- (4) Rounding errors from 17/18 accounts has also been removed from 20/21 accruals.
EGASC 2021 Annual Report – Page 11
## **EMMER GREEN AFTER SCHOOL CLUB**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2021**
## **EMMER GREEN AFTER SCHOOL CLUB**
## **NOTE TO THE ACCOUNTS**
|**1. RESERVES**
1st April
Net Change in Funds
31st March|**2021**
41,848
(13,793)
**28,055**|**2020**
36,568
5,280
**41,848**|**2019**
10,627
25,941|
|---|---|---|---|
||||**36,568**|
EGASC 2021 Annual Report – Page 12
## **EMMER GREEN AFTER SCHOOL CLUB**
|**BALANCE SHEET**
**31st March 2021**
Note
2021
2020
CURRENT ASSETS
Cash
30,693
44,486
CURRENT LIABILITIES
Creditors
1
2,638
2,939
NET ASSETS
**28,055**
**41,547**
RESERVES
Accumulated
2
28,055
41,547
**28,055**
**41,547**
Notes|2019
39,206
2,634|
|---|---|
||**36,568**|
||36,568|
||**36,568**|
|||
1. Holiday pay & maternity pay owed for calendar period ending March 2021; rounding errors & previous accrual nor realised (@£2,638)
2. Reserves in Co-op account
EGASC 2021 Annual Report – Page 13