**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**
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## **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