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2020-08-31-accounts

Trustees Report for Toddington Childcare & Forest School for the financial period 01 March 2019 to August 2020

Reference and administrative details of the charity, its trustees and advisers

Charity Registration Number – 1092562

C/O ST GEORGE LOWER SCHOOL

MANOR ROAD TODDINGTON BEDFORDSHIRE LU5 6AJ

Trustees at current date

Chris Russell (Chair), Shelley Tebbutt (Treasurer), Katie Shanks, Sarah Malcolm (Vice-Chair), Lisa McEvoy, Jacqueline Pearce (Secretary), Sarah White (from 12/11/2020), Claire White (from 12/11/2020), Helena Benet (from 12/11/2020).

Trustee’s 1[st] March 2019 to 31[st] August 2020

Chris Russell (Chair), Shelley Tebbutt (Treasurer) – since July 2019, Katie Shanks Sarah Malcolm (Secretary since September 2019) – since July 2019, Lisa McEvoy – since July 2019 Rachel Shorter – since July 2019, Jacqueline Pearce – since July 2019, Chelsea Fuller – since July 2019 Lisa Smith – July 2019 to March 2020, Dee Walker – Until July 2019, Steve Perry (Treasurer) – Until July 2019, Chrissie Mitchell (Secretary) – Until September 2019

Structure, governance and management

Toddington Childcare & Forest School is an unincorporated, registered charity that has been operating for several years. The setting was established under a constitution, adopted on the 15[th] May 2002 and amended 17[th] April 2008, which identified the objectives and powers of the setting. The trustees are appointed by the current members of the committee/trustees and voted in at the AGM. Trustees complete DBS checks and EY2 Suitability checks through Ofsted in line with statutory requirements and give their time for free with no financial benefit. There is a trustee and indemnity insurance in place to manage risk. The environment is checked daily for H&S risk and risk assessments are used in relation to activities and equipment. The work of Toddington Childcare is overseen by the committee and the committee meet twice a term. They can also be in daily email contact working collaboratively with the Setting Manager who has overall responsibility for the day to day running of the setting.

The Management structure consists of a full time Setting Manager, who is also the Designated Safeguarding Lead and Lead SENDCo for the setting. The Setting Manager holds a Level 4 Early Years Advanced Practitioner accreditation, Level 4 SENDCo Award, a Level 3 in Supporting Children and Young People’s Speech, Language and Communication, a Principles in Forest Schooling Award, DSL Safeguarding and Safer Recruitment training and holds a full and relevant Paediatric First Aid certificate. The Setting Manager is supported in the office by her Business Administrator and a Level 3 SENDCo, who are both Paediatric First Aid trained. The Setting Manager is supported in the day-to-day planning and running of the setting by her Pre-School Deputy and Club Deputy for wrap around and Holiday Clubs, who are also Designated Safeguarding Officers. Both Deputy Managers hold full and relevant Early Years Level 3 qualifications, Level 3 Forest School Lead certificates and full Paediatric First Aid Certificates, as well training in DSL. Our three Pre-School rooms are led by Level 3 Early Years Room Leads, who also hold full and relevant Paediatric First Aid Certificates. All staff in the setting hold an Enhanced DBS check and are on the update service as part of Safer Recruitment procedures and in line with Safeguarding and Welfare requirements.

Public benefit statement

The charity trustees have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers or duties.

Objectives and activities

Our main activity is to deliver high quality Early Years Care and Education for children aged 12 months to 5 years, Out of School and Wraparound Care during term time for children aged 2 to 9 years and a Holiday Club for children aged 2 to 9 years out of term time. Our aim at Toddington Childcare is to provide an environment which is both happy and secure where children and adults can learn and develop. We provide activities and resources to not only stimulate and enhance development but also to capture and illuminate the imagination and curiosity of every child in our setting.

In order to do this, we employ an Early Years Setting Manager and qualified Early Years Educators and practitioners who undertake daily short term and medium term planning of the curriculum and activities to meet the individual needs and interests of the children attending the setting. We use a key person approach to work in partnership with parents and to track children’s progress and plan next steps to support the children’s learning and development in line with the Early Years Foundation Stage Framework. We ensure our staff have access to regular training opportunities so we can continue to successfully meet the needs of children in our care. We promote the importance of the learning environment and endeavour to make this as stimulating as possible. We develop positive relationships with parents and carers and value all children as individuals. We help the children in our care to be happy and secure. We have policies and procedures in place for all aspects of safeguarding, child protection and health and safety, and the Setting Manager holds regular monthly staff meetings and inset days for staff training purposes to ensure continued professional development of all staff. The Setting Manager has also set up a staff mentoring scheme, has an open-door policy for staff well-being and meets with her staffing team regularly for Supervisions. We are also members of the Early Years Alliance.

The newly formed Fundraising Committee has exciting events planned for the near future. All events raise money, enabling the setting to purchase new and exciting learning resources for the children.

Achievements and performance

We have established a stable and proactive committee of dedicated volunteers after a period of instability within the committee. During the period there has been a restructure of staffing within the setting, which includes the appointment of a new Setting Manager and a new Business Administrator. We have also worked hard to implement a functional and automated invoicing system, and with this refreshed the settings Payment Policy.

Our Setting Manager continues to promote and encourage a culture of continued professional development within her team to support and extend their knowledge, skills and qualifications. We have been able to appoint a fully funded Level 3 Early Years Educator Apprentice to the team in April 2020 through Central Beds Council Training Academy. All staff hold full and relevant Paediatric First Aid training certificates, with 6 staff recently updating these together as a group in the Easter Holiday Period 2021. All of our staffing team continue to keep their Safeguarding, Health and Safety training including Fire Procedures, PANCo, SEND and updates on the Early Years Foundation Stage Framework and Ofsted Education Inspection Framework up to date through regular monthly staff training meetings, quizzes, online courses, mentoring tasks and training days. We have also recently gained a top rating Level 5 Food Hygiene Rating from a recent Environmental Health Inspection in March 2021. One of our staff members has recently qualified as a Level 3 SENDco to support the Setting Manager in this role and has also gained her Assessor Award which has benefited the setting in being able to train further staff in gaining higher Level 3 Early Years Educator qualifications at a fraction of the cost. This has also been accessed in partnership with the Central Beds Council Training Academy.

The national lockdown meant that the setting was closed with effect from 27[th] March until 8[th] June 2020 and from June 2020 to the end of the accounting period was operating with more limited numbers and children in ‘bubbles’. The extraordinary funding of furlough and grants during this period, alongside lower outgoings during the closure, benefited the setting financially. Despite this the trustee’s feel that the objectives of the setting have been met throughout the accounting period.

Our Ofsted rating remains at ‘Outstanding’ since 21st April 2016.

Financial review

The settings reserves are split between £75,000 in restricted funds and £60,000 in unrestricted funds, with total net assets £135,000. No funds are materially in deficit and there are no current concerns over the charities going concern.

The total income for the period is £550,000. The charity’s principal sources of funds are collected from two income streams; government funded childcare and parent funded childcare. Government funded childcare comes from Central beds in relation to children aged 3-4yrs who are entitled to free 15 or 30 childcare hours and also 2 year funding (criteria must be met). Parent funded childcare is the invoiced childcare outside the government funded hours, this also includes all wraparound and holiday clubs. The income is inclusive of £50,000 of grants received.

The total expenditure for the period is £521,000. The main expenditure is wages for our childcare staff who deliver the EYFS and enable the setting to meet the key objectives of the charity.

Net incoming resources for the period is £29,000, which is reinvested back into the operational running of the setting.

We have no investment accounts.

A detailed breakdown of income and expenditure can be found in the annual accounts.

Declaration

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

Signed on behalf of the charity’s trustees

Signature(s): Zs : Fullname (s): CHQiS tSS Position (e.g. Chair, Secretary, Treasurer): Ct A i Q- Date: \ (Wn Q\OrE 2o2 (

Independent Examiner's Report to the Trustees of Toddington

Childcare

We report on the accounts of Toddington Childcare for the year ended 31 August 2020, which are set out on pages 2 to 9.

Respective responsibilities of trustees and examiner

As the charity's trustees you are responsible for the preparation of the accounts. You consider that the audit requirement of section144(2) of the Charities Act 2011 (the 2011 Act) does not apply and that an independent examination is needed. I am qualified to undertake that examination as a member of the Institute of Chartered Accountants in England and Wales. It is my responsibility to:

Basis of independent examiner's report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to our attention other than disclosed in (3) below:

(1) which gives us reasonable cause to believe that in any material respect the requirements

to keep accounting records in accordance with section 130 of the 2011 Act and

to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or

(2) to which in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached

(3) Previous accounts were not prepared on a full accruals basis, for this 18 month period all invoiced income has been recognised in the accounts, debtors have been recognised where it is reasonably believed that debt is recoverable and/or there is evidence that it has been recovered after the year end but before the signing of these accounts, any amounts not recoverable have been provided for or written off.

(4 )It appears regular financial reporting is not prepared, for good governance the financial health of the Charity should be reviewed more regularly, and I recommend the implemenation of a software system for recording transactions and reconciling critical balances such as bank and debtors to source documents and the new invoicing system.

Lisa McCarthy FCCA

20 St Mary's Street New Bradwell Milton Keynes Bucks MK13 0BD 7th June 2021

TODDINGTON CHILDCARE

Statement of Financial Activities for the 18 Month Period ended 31st August 2020

Incoming Resources
(Note 2)
Voluntary Income
Activities for Generating Funds
Investment Income
Other Incoming resources
Total Incoming Resources
Resources Expended
(Note 3)
Costs of generating funds
Activities for Generating Funds Costs
Charitable activities
Governance costs
Total Resources Expended
Net Incoming Resources
Transfer to Building Fund
Total Funds brought forward
Total Funds carried forward
Incoming resources from generated funds
Incoming resources from charitable activities
Unrestricted
Funds
£
205,121
2,862
59
293,357
49,659
551,059
1,015
510,865
5,172
517,052
34,007
0
23,734
57,741
Restricted
Funds
£
0
0
0
0
0
0
0
7,908
0
7,908
(7,908)
0
83,810
75,902
Total
This Year
£
205,121
2,862
59
293,357
49,659
551,059
1,015
518,773
5,172
524,960
26,099
0
107,544
133,643
Total
Last Year
£
117,898
2,244
43
195,536
0
315,721
902
336,132
7,203
344,237
(28,516)
0
136,060
107,544

TODDINGTON CHILDCARE

Balance Sheet as at
31 August 2020
Unrestricted
Restricted
Total Total
Funds
Funds
This Year Last Year
£ £ £ £
Fixed Assets
Tangible Assets (Note 4) 3,429 65,902 69,331 78,852
Current Assets
Debtors (Note 6) 12,155 12,155 1,208
Stock ofT Shirts 0 0 106
Cash at Bank 49,213 10,000 59,213 37,849
Cash in Hand 0 0 i
61,368 10,000 71,368 39,164
Creditors: amounts fallingdue due within
one year (Note 7) 7,056 0 7,056 10,472
Net CurrentAssets 54,311 10,000 64,311 28,692
Total Assets less Current Liabilities 57,741 75,902 133,643 107,544
Fundsofthe Charity
Unrestricted funds 57,741 57,741 23,734
Restricted funds (Note 9) 75,902 75,902 83,810
TotalFunds 57,741 75,902 133,643 107,544

These accounts were approved on LOAi DONEiC 001 Chairmanat (Kea Qo SSE Treasurer GRE Ss 4 VE STV

TODDINGTON CHILDCARE

Notes to the Accounts for the year ended 31 August 2020

1 Accounting Policies

These accounts have been prepared on the basis of historical cost and in accordance with

The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, and with the Charities Act 2011.

The accounts have been prepared on an Accruals basis.

Income is recognised when the charity becomes entitled to that income and expenses are recognised as the liability falls due. Grants and Donations are included in the SoFA when recognised .

Tangible fixed assets are capitalised where their life expectancy is in excess of 12 months and their value is considered significant by the trustees. The following rates of depreciation have been applied:

Computers 1/3 on cost per annum Other Equipment 20% on cost per annum Buildings- New 4% on cost per annum Buildings- Introduced by Toddington After School Club 10% of introductory valuation per annum.

All play equipment is treated as consumable and charged to expenditure as incurred.

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

TODDINGTON CHILDCARE

Notes to the Accounts for the year ended

31 August 2020

2
Voluntary Income
Local Authority fee funding
Contribution to F Greatorex's salary
Bursary
Activities for Generating Funds
Fundraising events
(Note 5)
Action for Children- Rent
Donations
Sundry income
Investment Income
Bank Interest
Fees
Milk Refunds
Other Incoming resources
Grant - CJRS
Grant - Small Business Grants
Incoming resources
Incoming resources from charitable activities
Unrestricted
Funds
£
205,121
0
0
205,121
2,287
0
575
0
2,862
59
293,357
0
293,357
39,659
10,000
49,659
Restricted
Funds
£
0
0
0
0
0
Total
This Year
£
205,121
0
0
205,121
2,287
0
575
0
2,862
59
293,357
0
293,357
39,659
10,000
49,659
Total
Last Year
£
113,843
3,555
500
117,898
2,244
0
0
0
2,244
43
195,536
0
195,536
0
0
0

TODDINGTON CHILDCARE

Notes to the Accounts for the year ended 31 August 2020

3 Resources Expended
Activities for generating funds costs
Fundraising events
(Note 5)
Charitable activities
Rent & Rates
Light & Heat
Wages & NI
Pension Scheme Costs
Group Life Ins.
Staff Gym Membership
Insurance
Play Consumables
Shopping
HR Support
Cleaning & Hygine
Premises Exps: Repairs & Renewals
Premises Exps: Security & Fire
Computer software & maintenance
Staff Training
Telephone
Membership Subs
Depreciation of equipment
Depreciation of building
Provision for Doubtful Debts
Governance costs
Stationery
Bank Charges
Accountancy
(Note 3a)
Miscellaneous costs
Depreciation of computer
Uniform
Unrestricted
Funds
£
1,015
2,000
9,680
398,409
7,510
964
0
3,473
13,121
9,468
7,160
2,519
7,909
9,819
6,758
9,887
5,767
1,804
1,613
13,004
510,865
1,355
166
1,367
0
0
2,284
5,172
Restricted
Funds
£
7,908
7,908
0
Total
This Year
£
1,015
2,000
9,680
398,409
7,510
964
0
3,473
13,121
9,468
7,160
2,519
7,909
9,819
6,758
9,887
5,767
1,804
1,613
7,908
13,004
518,773
1,355
166
1,367
0
0
2,284
5,172
Total
Last Year
£
902
1,320
3,287
277,536
4,302
554
485
1,620
9,848
8,213
2,860
4,645
5,845
0
0
3,278
3,039
1,477
2,551
5,272
0
336,132
2,011
1
1,200
3,848
143
7,203

TODDINGTON CHILDCARE

Notes to the Accounts for the year ended 31 August 2020

3a Fees for the Examination of the Accounts

All Accountancy fees were paid for the independent examination of the charities accounts.

3b Staff Costs

No employees received employee benefits (excluding employer pension costs) for the year of more than £60,000.

3c Average Staff Headcount
Average number of staff employed in the year
3d Contributions to Pension Scheme
Contributions made to a defined contributions scheme all relating to the
Unrestricted Fund activities
£
This Year
22
This Year
£
6,910
Last Year
25
Last Year
£
3,702

TODDINGTON CHILDCARE

Notes to the Accounts for the year ended

31 August 2020

4 Tangible Assets

Tangible Assets
Computer and equipment
Cost
As at 28 February 2019
Additions
Disposals
As at 31 August 2020
Depreciation
As at 28 February 2019
Charge for the year
Disposals
As at 31 August 2020
Net book value
As at 31 August 2020
As at 28 February 2019
Buildings
Cost
As at 28 February 2019
Additions
Disposals
As at 31 August 2020
Depreciation
As at 28 February 2019
Charge for the year
Disposals
As at 31 August 2020
Net book value
As at 31 August 2020
As at 28 February 2019
Total Tangible Assets
As at 31 August 2020
As at 28 February 2019
Unrestricted
Funds
£
25,003
0
0
25,003
19,961
1,613
0
21,574
3,429
5,042
0
0
0
0
0
0
0
0
0
0
3,429
5,042
Restricted
Funds
£
0
0
0
0
0
0
0
0
0
0
141,807
0
0
141,806
67,997
7,907
0
75,904
65,902
73,810
65,902
73,810
Total
This Year
£
25,003
0
0
25,003
19,961
1,613
0
21,574
3,429
5,042
141,807
0
0
141,807
67,997
7,907
0
75,904
65,903
73,810
69,332
78,852
Total
Last Year
£
23,789
1,214
0
25,003
17,267
2,694
0
19,961
5,042
6,522
141,807
0
0
141,807
62,724
5,272
0
67,996
73,810
79,082
73,810
79,082

TODDINGTON CHILDCARE

Notes to the Accounts for the year ended

31 August 2020

5 Fundraising events

World Book Day
T Shirts
(Note 5a)
Children in Need
Big Toddle
Summer Fun Day
Christmas Cards
Easter performance
CAF Funding
Christmas Party
Christmas Dinner
5a Stock of T Shirts
Opening stock of T Shirts
Purchased in the year
Sold or given away in the year (at cost)
Stock at 31 August 2020
Income
£
30
234
20
158
707
310
338
0
304
186
2,287
Expenses
£
0
106
0
0
530
86
0
0
218
75
1,015
Surplus
£
30
128
20
158
177
224
338
0
86
111
1,272
This Year
£
106
2,178
(2,284)
0
Last Year
£
4
(115)
22
186
(200)
126
691
500
128
0
1,342
Last Year
£
106

6 Debtors

6 Debtors
Prepayments
Debtors
Provision for Doubtful Debts
7 Creditors: amounts falling due within one year
Prepaid local authority grants
Charitable activities
Governance costs
Accrued expenses
Unrestricted
Funds
£
0
25,159
(13,004)
12,155
956
0
1,320
4,781
7,056
Restricted
Funds
£
0
0
Total
This Year
£
0
25,159
(13,004)
12,155
956
0
1,320
4,781
7,056
Total
Last Year
£
1,208
0
1,208
4,802
4,397
1,273
0
10,472

TODDINGTON CHILDCARE

Notes to the Accounts for the year ended

31 August 2020

8 Analysis of income and expenditure

Income
Fees
Grants-General
Local Authority fee funding
Bursary and Apprentiship Funding
Donations
Fundraising
Bank Interest
Sundry
Expenses
Rent & Rates
Light & Heat
Wages & NI
Pension Scheme Costs
Group Life Ins.
Staff Gym Membership
Insurance
Play Consumables
Shopping
HR Support
Cleaning & Hygine
Premises Exps: Repairs & Renewals
Premises Exps: Security & Fire
Computer software & maintenance
Staff Training
Telephone
Membership Subs
Depreciation of equipment
Depreciation of building
Provision for Doubtful Debts
Surplus before Governance costs
LESS
Governance costs (Note 3)
Surplus for the year
Reconciliation with Statement of Financial Activities
Surplus/(Loss) for the year as per above
Grants Received
General
Net Incoming Resources as per Statement of Financial Activities
Total
This Year
£
293,357
205,121
0
0
575
1,272
59
0
500,385
2,000
9,680
398,409
7,510
964
0
3,473
13,121
9,468
7,160
2,519
7,909
9,819
6,758
9,887
5,767
1,804
1,613
7,908
13,004
518,773
(18,389)
5,172
(23,561)
(23,561)
49,659
26,099
Total
Last Year
£
195,536
113,843
3,555
500
0
1,342
43
0
314,819
1,320
3,287
277,536
4,302
554
485
1,620
9,848
8,213
2,860
4,645
5,845
0
0
3,278
3,039
1,477
2,551
5,272
0
336,132
(21,313)
7,203
(28,516)
(28,516)
0
(28,516)

TODDINGTON CHILDCARE

Notes to the Accounts for the year ended

31 August 2020

9 Restricted Fund

The Restricted Fund is made up of three components as follows:
Fund for the purchase of the Old Building in 2007/08 (10 year life)
Less
Amortised to date
Fund for the purchase of the New Building in 2007/08 (25 year life)
Less
Amortised to date
Transfer from Unrestricted Fund in 2015 for the replacement of the
Old Building
Total Fund as at 31 August 2021
Total
This Year
£
10,000
10,000
0
131,806
65,904
65,902
10,000
75,902
Total
Last Year
£
10,000
10,000
0
131,806
57,996
73,810
10,000
83,810