2023-08-31-accounts

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the St. Joseph’s Pre-School Management Committee On accounts for the year 31 August 2023 Charity no 1089094 ended (if any) Set out on pages 1-2 I report to the Management Committee on my examination of the accounts of the above charity (“the Setting”) for the year ended 31 August 2023. Responsibilities and As the Setting's Management Committee, you are responsible for the basis of report preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Setting’s accounts carried out under section 145 of the 2011 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 I have completed my examination. I confirm that no material matters have examiner's statement 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 no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

Signed:		Date:	22 September 2023
Name:	Joseph Simpson
Relevant professional	Practicing member of Association of Certified Charted Accounts
qualification(s) or body
(if any):
Address:	The Willows
	Tinkley Lane, Nympsfield
	Stonehouse, GL10 3UH

IER

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

IER

Section A Receipts and payments	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	Charity Name No (if any) St Joseph's Pre-School 1089094 Receipts andpayments accounts For the period from Period start date To Period end date 01-Sep-22 31-Aug-23 ~~a~~	CC16a ~~_~~
	Unrestricted funds		Restricted funds		Endowment funds			Total funds		Last year
	to the nearest £	to the nearest £	to the nearest £		to the nearest £			to the nearest £		to the nearest £
A1 Receipts
NurseryEducation Funding (Free for 3&4)	70,241		-		-			70	70,241	39,887
NurseryEducation Funding (New for 2)	4,774		-		-			4	4,774	11,438
Otherpayments from Gloucestershire CountyCouncil	3,770		-		-			3	3,770	4,071
Children's fees	22,919		-		-			22	22,919	18,464
Grants	-		1,000		-			1	1,000	1,698
Fundraising	602		-		-			602	602	1,009
Donations	247		150		-			397	397	400
Interest on deposit account	375		-		-			375	375	14
Other receipts	341		-		-			341	341	1,303
Sub total(Gross income for AR)	(Gross income for AR)103,269		1,150		-			104,419	104,419	78,283
A2 Asset and investment sales, (see table). - - - - Sub total - - Total receipts 103,269 1,150 ~~————~~					- - - -			- - - 104,419	- - - 104,419	- - 78,283
A3 Payments
Payment to staff	56,116		-		-			56	56,116	54,712
HMRC(Tax and NIpayments)	6,783		-		-			6	6,783	5,933
Staffpension : employer contribution	2,294		-		-			2	2,294	2,172
Trainingcosts/course fees	333		-		-			333	333	1,163
Premises(rent,heat etc)	11,009		-		-			11	11,009	12,966
Subscriptions	805		-		-			805	805	903
Insurance	595		-		-			595	595	546
Administration(post,tel etc)	672		-		-			672	672	192
Payroll service	485		-		-			485	485	666
Consumables(paint, paper etc)	823		-		-			823	823	851
Equipment(toys,books etc)	3,142		150		-			3	3,292	5,146
Fundraisingcosts	101		-		-			101	101	394
Other expenditure	1,369		-		-			1	1,369	4,590
**Sub total **	84,527		150		-			84,677	84,677	90,234
A4 Asset and investment purchases, (see table) - - - - - - Sub total - - - Total payments 84,527 150 - ~~————~~								- - - 84,677	- - - 84,677	- 90,234
Net of receipts/(payments) A5 Transfers between funds A6 Cash funds last year end Cash funds this year end	18,742 1,000 - 19,742 - 11,951 - - - - - 55,131 - - 55,131 67,082 73,872 1,000 - 74,872 55,131 ~~======~~

Section B Statement of assets and liabilities at the end of the period

			Unrestricted Restricted		Endowment
Categories	Details		funds funds		funds
			to nearest £ to nearest £		to nearest £
B1 Cash funds	36,169 1,000 - 37,500 - - 203 - - 73,872 1,000 - Current Account Reserves Account Petty Cash Total cash funds ~~—====~~
	(agree balances with receipts and payments	(agree balances with receipts and payments
	account(s))		OK OK		OK
			Unrestricted Restricted		Endowment
			funds funds		funds
	Details		to nearest £ to nearest £		to nearest £
B2 Other monetary assets	6 - - 1,171 - - 55 - - 560 - - - - - - - - Session Fees from Guardians Overpayment/Prepayment to HMRC for PAYE/NI Gift Aid & GASDS due for donations received in this financial year Funding due from GCC ~~===~~
B3 Investment assets	Fund to which asset belongs Cost (optional) Current value (optional) - - - - - - - - - - Details ~~———~~
	Details		Fund to which asset belongs Cost (optional)		Current value (optional)
B4 Assets retained for the charity’s own use	- - - - - - - - - - - - - - - - - - ~~——~~
			Fund to which Amount due		When due
Signed by one or two trustees on behalf of all the trustees B5 Liabilities	liability relates (optional) (optional) Unrestricted 225 Within next year Unrestricted 38 Beyond next year - - - Date of approval Details Deposits held to hold places Deposits held to hold places Signature Print Name Leah Farrer 21/09/202 Anna Hitchings 22/09/202 ~~——~~

Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 1 Sept 2022 To 31 Aug 2023

Section A Reference and administration details

Charity name St Joseph’s Pre-school Other names charity is known by Registered charity number (if any) 1089094 ~~SS~~ Charity's principal address St Joseph’s Catholic Primary School Front Street, Nympsfield, Gloucestershire Postcode GL10 3TY ~~———~~ Names of the charity trustees who manage the charity Dates acted if not for whole Name of person (or body) entitled Trustee name Office (if any) year to appoint trustee (if any) 1 Bryony Jones Chair 5 July – 15 November 2022 Family member at AGM Treasurer Extra Member elected onto 2[Leah Farrer ] Committee at AGM ~~Be~~ Anna Hitchings Secretary 5 July – 15 November 2022 Family member at AGM 3 Chair 15 November 2022 Family member at 15 Nov 22 onwards Committee Meeting General Committee 16 October – 4 November Family Member, co-opted onto 4[Alexandra Sysum ] Member 2022 the committee ~~Hj~~ General Committee 5 July – 15 November 2022 Family members at AGM 5[Gillian Law ] Member ~~ee ee| eef~~ General Committee 31 March 2023 Extra Member elected onto 6[Natalie Guoite ] Member Committee at AGM General Committee Extra Member at AGM 7[Luke Finn ] Member ~~|~~ General Committee Family member at AGM 8[Gemma Ind ] Member General Committee Extra Member elected onto 9[Katie Truby ] Member Committee at AGM ~~|~~ General Committee 15 November 2022 – Family Member at AGM 10[Vicky Stevenson ] Member 5 January 2023 ~~ee ee ee~~ Sophie Webb General Committee 5 July – 15 November 2022 Family Member at AGM Member 11 Secretary 15 November 2022 Family member at 15 Nov 22 ~~Ff|~~ onwards Committee Meeting Names of the trustees for the charity, if any, (for example, any custodian trustees) ~~————~~ Name Dates acted if not for whole year

2022-23 SJP TAR.doc

3

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
Provider of support to early years childcare and education in Gloucestershire	PATA	Chequers Bridge Centre, Painswick Road, Gloucester GL4 6PR

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

Section B Structure, governance and management

Description of the charity’s trusts

Constitution adopted on 14 February 2001 and approved as amended on Type of governing document 28 September 2006 and 4 June 2009. (eg. trust deed, constitution) Revised Constitution 2019/20 unanimously adopted at AGM on 24 September 2020. Revision to Constitution 2019/20 unanimously adopted at AGM on 21[st] September 2023. Charitable Association How the charity is constituted (eg. trust, association, company) Elected from and by Family Members and Extra Members at General Trustee selection methods Meetings (eg. appointed by, elected by)

Additional governance issues (Optional information)

• St Joseph’s Pre-school is a member of PATA, a registered charitable

• You may choose to include company that supports providers of early years childcare and education in

• additional information, where Gloucestershire.

• relevant, about: • policies and procedures AGM moved from Summer Term to Autumn Term – agreed with PATA adopted for the induction and and updated on Charity Commission website (Spring 2023). This decision was ratified at the AGM on 21[st] September 2023.

• training of trustees;

• • the charity’s organisational Introductory Trustee Guide written with regards to the induction and structure and any wider training of trustees. Also, associated job descriptions for Officers (Chair, network with which the charity Treasurer and Secretary) written. All signed off by Committee, March works; 2015 and June 2015 respectively. All included within St Joseph’s Pre-

• • relationship with any related school’s policies and procedures files and used to assist the induction and training of new trustees. Updated during 2020 in line with the proposed

• parties; revised Constitution. Reviewed on an annual basis.

• trustees’ consideration of major risks and the system and procedures to manage them.

• Strong relationship with St Joseph’s Catholic Primary School, from whom the Pre-school leases the building. Children moving up to school attend assembly. St Joseph’s Pre-school has occasional access to the primary school’s hall, and periodically joins together with the school for certain activities, eg. Key Stage 1 nativity.

Solid working relationship between the Lead Practitioner and the Lead of St Joseph’s Out of School Club (OOSC) they share the same facilities. Both members of staff work as permanent members of staff for each charitable entity.

The Lead Practitioner is actively involved in the local management network which meets termly to discuss issues affecting the Early Years sector and to support each other.

2022-23 SJP TAR.doc

4

Section C Objectives and activities

To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of the children through community groups and by:

• (a) offering appropriate play facilities and training courses, 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, regardless of race, culture, religion, disability or means;

Summary of the objects of the charity set out in its governing document

• (b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas;

• (c) instigating and adhering to and furthering the aim of Gloucestershire PATA.

In planning our activities for the year the Management Committee keep in mind the Charity Commission’s guidance on public benefit at all meetings.

To advance education for the public benefit by the provision of a preschool for children aged 2 to 4 living in the Stroud Valley.

• Summary of the main activities undertaken for the To achieve this and our objects, we undertake the following activities by: public benefit in relation to - providing children’s places for pre-school activities; - managing, supporting, developing and paying staff;

• these objects (include within - ensuring applications of government nursery grants, fundraising

• this section the statutory declaration that trustees have and researching other grants initiatives; - ensuring Ofsted, Gloucestershire County Council and ‘Free for 3s

• had regard to the guidance and 4s’ compliance; and fulfilment of obligations with regards to 2

• issued by the Charity year old funding (when applicable).

• Commission on public - registered provider for 30 hours free childcare;

• benefit) - involving community and parents in group activities.

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

• policy on grantmaking;

• policy programme related investment;

• contribution made by volunteers.

Section D Achievements and performance

Summary of the main achievements of the charity during the year

Sept 2022 to July 2023:

• September 2022 had 28 children registered and by July 2023 this had increased to 33 children;

• Committee changes in the Autumn 2022 term did not adversely affect the operation of the setting.

• The setting was inspected by Ofsted on 13 February 2023. They received an overall grade of “Good”. With all areas inspected

2022-23 SJP TAR.doc

5

Section D Achievements and performance

	receiving “Good” too.
-	The Pre-school’s Constitution was revised by current committee
	members to acknowledge the change in timing of the AGM from
	the Summer Term to the Autumn Term. Change agreed with
	PATA and the Charity Commission and ratified at the AGM on
	21stSeptember 2023.
-	Throughout the year children learnt about festivals around the
	world through activities (eg. at Chinese New Year they made
	crafts and sampled cultural food)
-	Staff (predominantly Early Years) participated in a number of
	training courses throughout the year (approximately 15 in total),
	including a range of safeguarding training dependent on
	individual’s job. The Lead Practitioner successfully completed
	Level 3 Early Year SENCO training.
-	All Committee members completed Safeguarding Training (Level
	1), as per DfE “Keeping Children Safe in Education”.
-	The DSL attends regular DSL support hub meetings run by
	Gloucestershire Safeguarding Children Partnership.
-	A range of policies and procedures were systematically reviewed.
	Plus a number were updated with regards to Keeping Children
	Safe in Education (Sept 2022).
-	The Pre-school’s website was reviewed and updated in line with
	the April 2023 changes to the DfE guidance and Ofsted
	expectations for school websites.
-	One early years 1:1 practitioner was recruited in October 2022 on
	a fixed term contract.
-	Staff contracts were amended to include the requirement to sign
	up to the DBS Update Service. All but one DBS certificate have
	been renewed to assist this.
-	Committee agreed to change when the annual pay review took
	place, to be in line with when the National Living Wage and
	National Minimum Wage rises take place, ie. April.
-	Information about the Pre-school uploaded on its page within the
	Primary’s School’s website reviewed termly for accuracy.
-	Information held by PATA updated.
-	Information held on Charity Commission website with regards to
	Trustees and Contacts updated.
-	Pre-school’s Single Central Record updated and regularly
	reviewed/monitored for accuracy.
-	Treasury Administrator completed Prevent Duty e-training and
	one-to-one training on business planning with a representative of
	Early Years Gloucestershire County Council.
-	Pre-school’s reserves amount reviewed and increased.
-	Pre-school participated in fundraising events organised by St
	Joseph’s Primary School’s PTA. Plus the setting ran a number of
	“stand alone” events during the year. The “Cake Raffle” was
	reintroduced on a half-termly basis, which proved popular.
-	Continuing with strong relationship/collaboration with the Acting
	Headteacher and staff at St Joseph’s Catholic Primary School.
-	The Head of Key Stage 1 at the primary school was elected onto
	the Committee at July 2022 AGM and served for half a year.
-	During the summer term for 2023, the children due to start at St
	Joseph’s Catholic Primary School attended the school
-	Continuing strong relationship/collaboration with staff at St
	Joseph’s Out of School Club.
-	Treasurer had built a strong working relationship with St Joseph’s
	Catholic Primary School’s Business Manager up to the point until
	she left (Easter 2023).
-	Treasurer continues to have a strong working relationship with the

2022-23 SJP TAR.doc

6

Section D Achievements and performance

Treasurer of St Joseph’s Out of School Club

Section E Financial review ~~a~~

Brief statement of the charity’s policy on reserves

The Management Committee aim to reserve the maximum of either: - One funding term’s running costs plus exit costs; or - £37,500

To provide working capital in periods of low activity and income and to provide funds for future expansion.

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

• the charity’s principal sources of funds (including any fundraising);

• how expenditure has supported the key objectives of the charity;

Principal sources of funds:

• nursery grant from Gloucestershire County Council covering 2 year olds (where applicable), 3 and 4 year olds;

• fees paid by parents for children under nursery grant age or for hours over nursery grant 15 hours per week;

• • fees paid by parents for children who attend extra sessions over and above what is on the register;
• • fees paid by parents of children who are late collecting their child from the setting – as outlined in the relevant policy;

• hold at least two fundraising events a year;

• • half-termly cake raffle event.

• investment policy and objectives including any Funds raised have been used to update Pre-school equipment and ethical investment policy technology, both for use by the staff and by the children. adopted.

Section F Other optional information

~~OO~~

Section G Declaration ~~a~~ The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Leah Farrer Full name(s) Anna Hitchings Position (eg Secretary, Chair, Chair Treasurer etc) ~~——a—~~ Date 21/09/2023 ~~|~~

2022-23 SJP TAR.doc

7