**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**
**ended**||31 August 2024
**Charity no**
**(if any)**
1089094| |||| |**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 2024.| |**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:**|27 September 2024| |---|---|---|---| ||||| |**Name:**|Joseph Simpson||| ||||| |**Relevant professional**
**qualification(s) or body**
**(if any):**|Practicing member of Association of Certified Charted Accounts||| ||||| |**Address:**|The Willows||| ||Tinkley Lane, Nympsfield||| ||Stonehouse, GL10 3UH||| 1 **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** . 2 **IER** **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |Charity Name|No (if any)| |St Joseph's Pre-School|1089094| |Receipts and payments accounts|CC16a| |For the period|Period start date|Period end date| |To| |ao|emcee|ee|from|01-Sep-23|31-Aug-24|7| |———|Section A Receipts and payments| |Unrestricted|Restricted|Endowment| |Total funds|Last year| |funds|funds|funds| |to the nearest £|to the nearest £|to the nearest £|to the nearest £|to the nearest £| |A1 Receipts| |Nursery Education Funding (Free for 3&4)|98,579|-|-|98,579|70,241| |Nursery Education Funding (New for 2)|10,275|-|-|10,275|4,774| |Other payments from Gloucestershire County Council|3,092|-|-|3,092|3,770| |Children's fees|26,764|-|-|26,764|22,919| |Grants|-|500|-|500|1,000| |Fundraising|897|994|-|1,891|602| |Donations|37|-|-|37|397| |Interest on deposit account|834|-|-|834|375| |Other receipts|833|-|-|833|341| |Sub total|(Gross income for AR)|141,311|1,494|-|142,805|104,419| |A2 Asset and investment sales, (see table).| |-|-|-|-| |-|-|-|-|-| |Sub total|-|-|-|-|-| |Total receipts|141,311|1,494|-|142,805|104,419| |——————|_—|—| |A3 Payments| |Payment to staff|78,222|318|78,540|56,116| |HMRC (Tax and NI payments)|- 610|-|- 610|6,783| |Staff pension : employer contribution|1,060|-|1,060|2,294| |Training costs/course fees|1,149|-|1,149|333| |Premises (rent, heat etc)|13,553|1,795|15,347|11,009| |Subscriptions|1,183|182|1,366|805| |Insurance|628|-|628|595| |Administration (post, tel etc)|375|-|375|672| |Payroll service|600|-|600|485| |Consumables (paint, paper etc)|1,297|-|1,297|823| |Equipment (toys, books etc)|3,330|125|3,455|3,292| |Fundraising costs|- 13|75|62|101| |Other expenditure|-|-|-|1,369| |Sub total|100,773|2,495|-|103,267|84,677| |A4 Asset and investment purchases, (see table)| |-|-|-|-| |-|-|-|-| |Sub total|-|-|-|-|-| |—————|Total payments|100,773|2,495|-|——|103,267|84,677| |Net of receipts/(payments)|40,538|- 1,000|- 39,537|19,742| |A5 Transfers between funds|-|- -|-|-| |A6 Cash funds last year end|73,872|1,000|-|74,872|55,131| |Cash funds this year end|114,410|- 0|- 114,410|74,872| |=SEe=| **----- End of picture text -----**
Page 1 ## **Section B Statement of assets and liabilities at the end of the period** **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Endowment| |Categories|Details|funds|funds|funds| |to nearest £|to nearest £|to nearest £| |B1 Cash funds|Current Account|55,686|-| |Reserves Account| |58,333|-| |PayPal|77| |Petty Cash|314|-| |Total cash funds|114,410|-|-| |ae| |(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|Prepayment of Tapestry Subscription|162|-|-| |-|-| |-|-| |-|-| |-|-|-| |-|-|-| |===>| |Fund to which|Current value| |Details|asset belongs|Cost (optional)|(optional)| |B3 Investment assets|-|-| |-|-| |-|-| |-|-| |-|-| |ee| |Fund to which|Current value| |Details|asset belongs|Cost (optional)|(optional)| |B4 Assets retained for the charity’s own use|Prepayment of Tapestry Subscription|Unrestricted|162|162| |-|-| |-|-| |-|-| |-|-| |-|-| |-|-| |-|-| |-|-| |me| |Fund to which|Amount due|When due| |Details|liability relates|(optional)|(optional)| |B5 Liabilities|Deposits held to hold places|Unrestricted|393|Within next year| |Deposits held to hold places|Unrestricted|155|Beyond next year| |Deferred Income|Unrestricted|6,239|Within next year| |Accrued Expenses|Unrestricted|343|Within next year| |Pension/NI Payable|Unrestricted|154|Within next year| |Signed by one or two trustees on behalf of all the trustees|Date of| |Signature|Print Name| |approval| |Anna Hitchings - Chair|17/10/24| |——|Leah Farrer - Treasurer|17/10/24| |Page 2| **----- End of picture text -----**
## **Trustees’ Annual Report for the period** **From** 1 September 2023 **Period start date To** 31 August 2024 **Period end date Charity name:** St Joseph’s Pre-school **Charity registration number:** 1089094 ## **Objectives and Activities** |**Objectives and Activities**|**Objectives and Activities**|**Objectives and Activities**| |---|---|---| |SORP reference||| |Summary of the purposes of
the charity as set out in its
governing document
Para 1.17
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;
(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.||| |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|To advance education for the public benefit
by the provision of a pre-school for children
aged 2 to 4 living in the Stroud Valley.
To achieve this and our objects, we
undertake the following activities by:| Page 1 of 11 St Joseph’s Pre-school TAR 2023-24 |||-
providing children’s places for pre-
school activities;
-
managing, supporting, developing
and paying staff;
-
ensuring applications of government
nursery grants, fundraising and
researching other grants initiatives;
-
ensuring Ofsted, Gloucestershire
County Council and ‘Free for 3s and
4s’ compliance;
-
fulfilment of obligations with regards
to Disadvantaged 2 year old funding
(when applicable) and Working
Parents 2 year old funding.
-
registered provider for 30 hours free
childcare;
-
involving community and parents in
group activities.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|All members of the Pre-school’s
Management Committee have due regard
to the guidance issued by the Charity
Commission on public benefit, and take this
into consideration in the ongoing
management of the provision of the Pre-
school’s services.| ## **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
SORP reference
Para 1.38
Policy on grant making Not applicable
Para 1.38
Policy on social investment Not applicable
including program related
investment
We have a volunteer who comes in on a
Para 1.38 regular basis to support the setting. The
Contribution made by volunteer is a retired staff member who has
volunteers returned due to her love of working with
young children and wanting to support the
team she was once a part of. The
volunteers helps with the daily routine,
general jobs and scaffolding the children's
play.
Other Not applicable
**----- End of picture text -----**
Page 2 of 11 St Joseph’s Pre-school TAR 2023-24 ## **Achievements and Performance** **----- Start of picture text -----**
SORP reference
Sept 2023 to July 2024:
**----- End of picture text -----**
|**Achievements and Performance**|**Achievements and Performance**|**Achievements and Performance**| |---|---|---| |SORP reference||| |||_Sept 2023 to July 2024:_| |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|-
September 2023 had 26 children
registered and by July 2024 this had
increased to 34 children;
-
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. The
team have:
`o` completed their First Aid
update training;
`o` Practitioners have upskilled
in safeguarding course
where applicable to meet
relevant roles within the
setting;
`o` A 1:1 practitioner has
completed her L1 and 2
Makaton training to support
children in her care.
`o` Our lead practitioner has
completed Cherry Garden
Framework training to
support assessments of
SEND children in our care.
-
All new 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 and
updated as necessary.
-
One early years 1:1 practitioner was
recruited in July 2023 to commence
supporting two children from
September 2023, on a fixed term
contract.
-
Deputy Practitioner left the setting at
the end of February 2024 to take up
a post within a school more local to
her. Also, a Bank Staff member
resigned at the end of February
2024 due to her not being available
to assist when asked because of
increased workload on her university
course. A further Bank Staff
member’s contract came to and end
in July 2024 and this was not| Page 3 of 11 St Joseph’s Pre-school TAR 2023-24 ||renewed due to personal| |---|---| ||circumstances as she no longer had| ||capacity to support the Pre-School| |-|Two rounds of recruitment were| ||needed to replace the Deputy| ||Practitioner.| |-|Unsuccessful recruitment of| ||maternity cover for Lead Practitioner| ||role. However, through personal| ||contacts and willingness of staff,| ||cover organised. New employee| ||started mid June to end of term to| ||become familiar with the role.| |-|All staff are now signed up to the| ||DBS Update Service.| |-|Information about the Pre-school| ||uploaded on its page within the| ||Primary 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.| |-|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.| |-|Continuing with| ||relationship/collaboration with the| ||Headteacher and staff at St| ||Joseph’s Catholic Primary School| ||(which is now part of an Academy).| |-|During the summer term for 2024,| ||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 continues to endeavour to| ||facilitate a working relationship with| ||St Joseph’s Catholic Primary| ||School’s Business Manager.| |-|Treasurer continues to ensure there| ||is timely cross communication with| ||the Treasurer of St Joseph’s Out of| ||School Club| ## **Additional information (optional)** You may choose to include further statements where relevant about: |
Achievements against
objectives set|
Para 1.41|
**Not applicable**| |---|---|---| Page 4 of 11 St Joseph’s Pre-school TAR 2023-24 **----- Start of picture text -----**
We raised £1,891 in the year, against a
Performance of fundraising conservative budget of £962. We
activities against objectives Para 1.41 undertook a number of new fundraising
set initiatives such as a pub quiz, Bags2School
and a Pre-School only Christmas Raffle.
The cake sales continued to significantly
outperform our projections.
The Pre-School was able to purchase a
freestanding change table (as
recommended previously by Ofsted), make
some improvements to the garden area,
implement a financial reporting system and
build (and furnish) a small office space
within the Pre-School. 62% of the finances
required for these initiatives were raised by
fundraising efforts this year. Restricted
funds of £1,000 held from fundraising in the
prior year brought this to 87% of
expenditure.
Investment performance Para 1.41 Not applicable
against objectives
Other Not applicable
**----- End of picture text -----**
## **Financial Review** **----- Start of picture text -----**
Review of the charity’s Para 1.21 The financial position at the end of the
financial position at the end period is set out in the Balance Sheet and
of the period Statement of Profit and Loss.
Statement explaining the Para 1.22 The management committee aim to reserve
policy for holding reserves the higher of either:
stating why they are held - One funding term’s running costs
plus exit costs; or
- £44,000
To provide working capital in periods of low
activity and income and to provide funds for
future expansion.
Amount of reserves held Para 1.22 £58,333
Reasons for holding zero Para 1.22 Not applicable
reserves
Details of fund materially in Para 1.24 Not applicable
deficit
Explanation of any Para 1.23 Not applicable
uncertainties about the
charity continuing as a going
concern
**----- End of picture text -----**
Page 5 of 11 St Joseph’s Pre-school TAR 2023-24 **----- Start of picture text -----**
Additional information (optional)
You may choose to include further statements where relevant about:
Principal sources of funds:
- nursery grant from Gloucestershire
The charity’s principal County Council covering
sources of funds (including Para 1.47 Disadvantaged 2 year olds (where
any fundraising) applicable), Working Parents 2 Year
old funding, and 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 for children
who attend early morning sessions,
in addition to normal pre-school
sessions;
- 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.
- Funds raised have been used to
update Pre-school equipment
(indoor and outdoor) and
technology, both for use by the staff
and by the children. This year we
were also able to build an office
space within the setting which was
63% funded through grants and
fundraising
Investment policy and
objectives including any Para 1.46 Not applicable
social investment policy
adopted
The Pre-school’s Management Committee
have assessed the major risks to which the
A description of the principal Para 1.46 Pre-school is exposed, in particular those
risks facing the charity related to the operations and finances of
the Pre-school. The Management
Committee are satisfied that systems and
procedures are in place to mitigate the Pre-
school’s exposure to the major risks.
Other Not applicable
**----- End of picture text -----**
Page 6 of 11 St Joseph’s Pre-school TAR 2023-24 ## **Structure, Governance and Management** |Description of charity’s
trusts:||**Constitution**| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**Charitable Association**| |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|**As per the Constitution**
The Pre-school’s Committee invites parents
of children (Family Members) attending St
Joseph’s Pre-School to volunteer and
welcomes parents of children who have left
the Pre-school (Extra Members) to
volunteer onto the Committee. If they wish
to undertake the role of Chair, Treasurer or
Secretary then they have to be proposed
and seconded by an existing member of
the Pre-school’s Committee.| Page 7 of 11 St Joseph’s Pre-school TAR 2023-24 **----- Start of picture text -----**
Additional information (optional)
You may choose to include further statements where relevant about:
Introductory Trustee Guide written with
regards to the induction and training of
Policies and procedures trustees. Also, associated job descriptions
adopted for the induction Para 1.51 for Officers (Chair, Treasurer and
and training of trustees Secretary) written. All signed off by
Committee, March 2015 and June 2015
respectively. All included within St Joseph’s
Preschool’s policies and procedures files
and used to assist the induction and
training of new trustees. Updated during
2020 in line with the proposed revised
Constitution. Reviewed on an annual basis.
The Pre-school’s organisational structure is
The charity’s organisational detailed in its “Trustees Guide”.
structure and any wider Para 1.51
network with which the Information about “any wider network with
charity works which the charity works” is not applicable .
The Pre-school has a working relationship
with St Joseph’s Catholic Primary School,
Relationship with any Para 1.51 liaising with the Head Teacher and
related parties Business Manager.
In addition, the Pre-school has a good
working relationship with St Joseph’s
Nympsfield Out of School Club. With the
majority of the Pre-school’s staff being also
permanent employees of the Out of School
Club.
Other Not applicable
**----- End of picture text -----**
## **Reference and Administrative details** **----- Start of picture text -----**
’
Charity name St Joseph s Pre-school
Other name the charity uses
Registered charity number 1089094
Charity’s principal address c/o St Joseph’s Catholic Primary School
Front Street
Nympsfield
Stonehouse, Gloucestershire GL10 3TY
**----- End of picture text -----**
Page 8 of 11 St Joseph’s Pre-school TAR 2023-24 ## **Names of the charity trustees who manage the charity** **----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Anna Hitchings Chair Family Member at AGM
2 Leah Farrer Treasurer Extra Member at AGM
3 Sophie Webb Secretary Family Member at AGM
4 Gemma Ind General Member Extra Member at AGM
5 Sara Long General Member Family Member at AGM
Craig Johnson General Member 21 Sept 2023 to 29 Feb Family Member at AGM
6
2024
7 Jessica McFarling General Member Family Member at AGM
8 Luke Finn-Powers General Member Extra Member at AGM
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
– 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** Page 9 of 11 St Joseph’s Pre-school TAR 2023-24 ## **Funds held as custodian trustees on behalf of others** Description of the assets **Not applicable** held in this capacity Name and objects of the **Not applicable** charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for **Not applicable** 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 No Committee member (ie. Trustee) received remuneration from the charity during 2023-24. ## **Other optional information** Page 10 of 11 St Joseph’s Pre-school TAR 2023-24 ## **Declarations** **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 ~~oO~~ **Position (eg Secretary,** Chair Treasurer **Chair, etc)** ~~a~~ **Date** 17/10/2024 ~~pO~~ Page 11 of 11 St Joseph’s Pre-school TAR 2023-24 ## St Joseph's Pre-School Annual Accounts YE 310824 For Signature Final Audit Report 2024-10-17 Created: 2024-10-17 By: Leah Farrer (leah@farrerfinancials.co.uk) Status: Signed Transaction ID: CBJCHBCAABAApv3GH8e6UM8qBmUX6K1UQ8Budl3fWAAR ## "St Joseph's Pre-School Annual Accounts YE 310824 For Signat ure" History - Document created by Leah Farrer (leah@farrerfinancials.co.uk) 2024-10-17 - 12:06:42 PM GMT - Document e-signed by Leah Farrer (leah@farrerfinancials.co.uk) Signature Date: 2024-10-17 - 12:07:18 PM GMT - Time Source: server Document emailed to Anna Hitchings (annaoneil@hotmail.co.uk) for signature 2024-10-17 - 12:07:20 PM GMT - Email viewed by Anna Hitchings (annaoneil@hotmail.co.uk) 2024-10-17 - 2:09:12 PM GMT Document e-signed by Anna Hitchings (annaoneil@hotmail.co.uk) Signature Date: 2024-10-17 - 2:10:37 PM GMT - Time Source: server ## Agreement completed. 2024-10-17 - 2:10:37 PM GMT