Trustees Report for Toddington Childcare & Forest School for the fnancial period 01 September 2023 to 31 August 2024
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
Sarah Malcolm (Chair), Shelley Tebbutt (Treasurer), Jacqueline Pearce (Secretary)
Trustee’s 1[st] September 2023 to 31[st] August 2024
Sarah Malcolm - (Chairperson)
Shelley Tebbutt - (Treasurer)
Jacqueline Pearce – (Secretary)
Toddington Childcare & Forest School Annual Report Summary
Type:
- Unincorporated, registered charity
Years of Operation:
- Over 20 years
Constitution:
- Adopted May 15, 2002; Amended April 17, 2008
Governance:
-
Trustees: Appointed by committee members and voted in at the AGM
-
Checks: DBS and EY2 Suitability checks through Ofsted
-
Service: Voluntary, no financial benefit
-
Insurance: Trustee and indemnity insurance in place
Risk Management:
-
Daily Health and Safety Checks: Conducted regularly
-
Risk Assessments: For activities and equipment
Oversight:
-
Committee Meetings: Twice a term
-
Daily Collaboration: Email communication with the Setting Manager and staff when necessary
-
Regular Meetings: Committee meets with Setting Manager and Deputy at least twice a term
-
Bank Account Access: Dual authorisation by committee members
-
Expense Approval: Committee signs off on all expenses and overtime requests
Management Structure:
-
Setting Manager: Full-time, Designated Safeguarding Lead, Lead SENDCo; Multiple qualifications including Level 4 Early Years Advanced Practitioner and Paediatric First Aid
-
Support Staff: Business Administrator and Level 3 SENDCo, both Paediatric First Aid trained
-
Deputy Manager: Pre-School Deputy with relevant qualifications and Paediatric First Aid certificates
-
Room Leads: Level 3 Early Years Room Leads, all Paediatric First Aid certified
Public Beneft 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
Main Activity:
-
Provide high-quality Early Years Care and Education for children aged 12 months to 5 years.
-
Offer Out of School and Wraparound Care during term time for children aged 2 to 9 years.
-
Run a Holiday Club for children aged 2 to 9 years out of term time.
Aims:
-
Create a safe, happy, and secure environment for learning and development.
-
Offer a wide range of inclusive activities and resources to support children's best outcomes.
Staff and Planning:
-
Employ an Early Years Setting Manager and qualified Early Years Educators.
-
Use daily and medium-term planning to meet individual children's needs and interests.
-
Implement a key person approach to partner with parents and track children's progress.
Training and Development:
-
Provide regular training opportunities for staff.
-
Promote a stimulating learning environment.
-
Develop positive relationships with parents and carers.
-
Ensure all children are valued as individuals.
Policies and Procedures:
-
Maintain safeguarding, child protection, and health and safety policies.
-
Hold regular staff meetings and training days for professional development.
-
Implement a staff mentoring scheme and open-door policy for staff well-being.
-
Conduct regular supervisions and annual Personal Development Plans.
Affiliations:
- Member of the Early Years Alliance.
Achievements and Performance
Committee Support:
-
A stable, proactive core Committee supports the Setting Manager and Central Beds Child Development Team.
-
Achievements include a pricing increase, funding applications, and new IT equipment for the Parenta Management System.
Professional Development:
-
The Setting Manager promotes continuous professional development.
-
All staff hold Paediatric First Aid, Safeguarding, Health and Safety, and Food Hygiene certificates.
-
Regular training and updates are provided through various platforms.
Safety and Procedures:
-
Regular updates and drills for Fire, Lockdown, and Evacuation Procedures.
-
Monthly staff meetings cover Safeguarding, Health and Safety, SEND updates, and legislative changes.
Initiatives and Achievements:
-
Introduction of the 'Healthy Movers' programme to support children's physical literacy and confidence.
-
Maintained a Level 5 Food Hygiene Rating.
-
Fundraising activities included a Mount Snowdon climb, raising over £3,000 for outdoor improvements and new play equipment.
Community Engagement:
-
Events like 'Mummy and Me' Forest School and a Mini Marathon for Father's Day.
-
Regular updates shared with parents on the TCC Facebook page.
Quality and Standards:
-
Continued high standards of care, education, and wellbeing, reflected in a 'Good' Ofsted Report.
-
Strong relationships with families through home visits and a culture of kindness.
-
Training on promoting positive behaviour and early intervention strategies.
Enrolment and Funding:
-
Consistent enrolment of 70-75 children.
-
Navigating new 2 Year NEF funding and planning for additional funding for children under 2.
Financial Review
Reserves:
-
£55,000 in restricted funds
-
£73,000 in unrestricted funds
-
Total net assets: £128,000
Income and Expenditure:
-
Total income: £406,000
-
Total expenditure: £350,000
-
Surplus: £56,000
Funding Sources:
-
Government funded childcare (free hours for children aged 3-4 and 2-year funding)
-
Parent funded childcare (invoiced hours, wraparound, and holiday clubs)
Main Expenditure:
- Wages for childcare staff
Additional Information:
-
No investment accounts
-
Detailed breakdown available in annual accounts
-
There are no current concerns about the charity's going concern.
Independent Examiner's Report to the Trustees of Toddington
Childcare
I report on the accounts of Toddington Childcare for the year ended 31 August 2024, 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 Association of Chartered Certified Accountants. It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)b of the 2011 Act
-
to state whether particular matters have come to my attention
Basis of independent examiner's report
This 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 carrying out my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that proper accounting records are kept in accordance with section 130 of the 2011 Act and
accounts have been prepared which accord with the accounting records and comply with the accounting requirements of the Act and the Regulations, or:
(2) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
James Colvin FCMA
The Chartered Institute of Management Accountants
Mayflower Accountancy & Tax Limited
Unit A, Angel Business Centre, 1 Luton Road Toddington LU5 6DE
30 June 2025
TODDINGTON CHILDCARE
Statement of Financial Activities for the 12 Month Period ended 31st August 2024
| 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 Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 182,285 0 182,285 147,187 5,734 0 5,734 2,635 213 0 213 60 217,357 0 217,357 190,062 0 0 0 0 405,589 0 405,589 339,944 645 0 645 630 341,028 5,272 346,300 353,411 2,862 0 2,862 2,203 344,535 5,272 349,808 356,244 61,054 (5,272) 55,781 (11,028) 0 0 0 0 16,903 60,087 76,990 88,018 77,957 54,815 132,771 76,990 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 182,285 0 182,285 147,187 5,734 0 5,734 2,635 213 0 213 60 217,357 0 217,357 190,062 0 0 0 0 405,589 0 405,589 339,944 645 0 645 630 341,028 5,272 346,300 353,411 2,862 0 2,862 2,203 344,535 5,272 349,808 356,244 61,054 (5,272) 55,781 (11,028) 0 0 0 0 16,903 60,087 76,990 88,018 77,957 54,815 132,771 76,990 |
|---|---|---|
TODDINGTON CHILDCARE
Balance Sheet as at
| Balance Sheet as at | Balance Sheet as at | |
|---|---|---|
| Fixed Assets Tangible Assets (Note 4) Current Assets Debtors (Note 6) Stock of T Shirts Cash at Bank Cash in Hand Creditors: amounts falling due within one year (Note 7) Net Current Assets Total Assets less Current Liabilities Funds of the Charity Unrestricted funds Restricted funds (Note 9) Total Funds |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 5,206 44,816 50,021 51,843 10,366 10,366 11,096 0 0 0 71,777 10,000 81,777 19,211 157 157 0 82,300 10,000 92,300 30,307 9,550 0 9,550 5,159 72,751 10,000 82,751 25,147 77,957 54,816 132,772 76,990 77,957 77,957 16,903 54,816 54,816 60,087 77,957 54,816 132,772 76,990 31 August 2024 |
|
These accounts were approved on ………30 June…..2025
Chairman …………S Malcolm……………………………………….. Secretary …………J Pearce……………………………………….. Treasurer …………S Tebbutt…………….………………………….
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 31 August 2024
1 Accounting Policies
These accounts have been prepared on the basis of historical cost and in accordance with g p g y p p g
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 2024
| 2 Voluntary Income Local Authority fee funding Bursary Activities for Generating Funds Fundraising events (Note 5) Donations Sundry income Investment Income Bank Interest Fees Uniform Milk Refunds Other Incoming resources Grant - CJRS Grant - Small Business Grants Incoming resources Incoming resources from charitable activities |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 175,273 175,273 147,187 7,012 7,012 0 182,285 0 182,285 147,187 4,639 4,639 2,285 1,095 1,095 350 0 0 0 5,734 0 5,734 2,635 213 0 213 60 217,241 217,241 190,008 116 116 54 0 0 0 217,357 0 217,357 190,062 0 0 0 0 0 0 0 0 0 0 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 175,273 175,273 147,187 7,012 7,012 0 182,285 0 182,285 147,187 4,639 4,639 2,285 1,095 1,095 350 0 0 0 5,734 0 5,734 2,635 213 0 213 60 217,241 217,241 190,008 116 116 54 0 0 0 217,357 0 217,357 190,062 0 0 0 0 0 0 0 0 0 0 |
|---|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
31 August 2024
| 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. Insurance Play Consumables Food Shopping HR Support Cleaning & Hygine Premises Exps: Repairs & Renewals Premises Exps: Security & Fire Computer software & maintenance Staff Training Uniform Telephone Membership Subs Depreciation of equipment Depreciation of building Provision for Doubtful Debts Governance costs Office expenses Bank Charges Accountancy (Note 3a) Miscellaneous costs Depreciation of computer |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 645 645 630 1,699 1,699 1,345 6,494 6,494 6,572 281,678 281,678 280,340 13,813 13,813 12,480 666 666 558 1,760 1,760 3,658 7,857 7,857 10,134 6,447 6,447 8,015 0 0 0 3,734 3,734 3,417 4,051 4,051 5,312 0 0 0 5,772 5,772 4,410 1,073 1,073 1,194 537 537 668 2,788 2,788 2,934 2,087 2,087 1,013 572 572 439 0 5,272 5,272 5,272 0 0 378 341,028 5,272 346,300 348,139 115 115 656 107 107 102 2,640 2,640 1,445 0 0 0 0 0 0 2,862 0 2,862 2,203 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 645 645 630 1,699 1,699 1,345 6,494 6,494 6,572 281,678 281,678 280,340 13,813 13,813 12,480 666 666 558 1,760 1,760 3,658 7,857 7,857 10,134 6,447 6,447 8,015 0 0 0 3,734 3,734 3,417 4,051 4,051 5,312 0 0 0 5,772 5,772 4,410 1,073 1,073 1,194 537 537 668 2,788 2,788 2,934 2,087 2,087 1,013 572 572 439 0 5,272 5,272 5,272 0 0 378 341,028 5,272 346,300 348,139 115 115 656 107 107 102 2,640 2,640 1,445 0 0 0 0 0 0 2,862 0 2,862 2,203 |
|---|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 31 August 2024
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 Last Year 16 18 This Year Last Year £ £ 13,813 12,209 |
|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
31 August 2024
4 Tangible Assets
| Computer and equipment Cost As at 31 August 2023 Additions Disposals As at 31 August 2024 Depreciation As at 31 August 2023 Charge for the year Disposals As at 31 August 2024 Net book value As at 31 August 2024 As at 31 August 2023 Buildings Cost As at 31 August 2023 Additions Disposals As at 31 August 2024 Depreciation As at 31 August 2023 Charge for the year Disposals As at 31 August 2024 Net book value As at 31 August 2024 As at 31 August 2023 Total Tangible Assets As at 31 August 2024 As at 31 August 2023 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 25,003 0 25,003 25,003 4,022 0 4,022 0 0 0 0 0 29,025 0 29,025 25,003 23,248 0 23,248 22,809 572 0 572 439 0 0 0 0 23,819 0 23,819 23,248 5,206 0 5,206 1,755 1,755 0 1,755 2,194 0 141,807 141,807 141,807 0 0 0 0 0 0 0 0 0 141,807 141,807 141,807 0 91,719 91,719 86,448 0 5,272 5,272 5,271 0 0 0 0 0 96,991 96,991 91,719 0 44,816 44,816 50,088 0 50,088 50,088 55,359 5,206 44,816 50,021 50,839 1,755 50,088 51,843 57,114 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 25,003 0 25,003 25,003 4,022 0 4,022 0 0 0 0 0 29,025 0 29,025 25,003 23,248 0 23,248 22,809 572 0 572 439 0 0 0 0 23,819 0 23,819 23,248 5,206 0 5,206 1,755 1,755 0 1,755 2,194 0 141,807 141,807 141,807 0 0 0 0 0 0 0 0 0 141,807 141,807 141,807 0 91,719 91,719 86,448 0 5,272 5,272 5,271 0 0 0 0 0 96,991 96,991 91,719 0 44,816 44,816 50,088 0 50,088 50,088 55,359 5,206 44,816 50,021 50,839 1,755 50,088 51,843 57,114 |
|---|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 31 August 2024
| 5 Fundraising events Income Expenses £ £ Halloween Spooky Raffle 201 0 Children In Need 20 20 Christmas Dinner 285 124 Christmas Cards 234 22 Valentines Day 400 0 Comic Relief 40 40 Mothers Day 192 0 Snowdon 2,211 0 Fathers Day 252 28 Parent memory 687 411 Easy Fundraising 117 0 Made locally 0 0 Bake Sale 0 0 Giraffe room painting/refurb 0 0 4,639 645 5a Stock of T Shirts Opening stock of T Shirts Purchased in the year Sold in the year (at cost) Staff Uniform (at cost) Stock at 31 August 2024 6 Debtors Unrestricted Restricted Funds Funds £ £ Prepayments 2,238 Debtors 8,128 Provision for Doubtful Debts 0 10,366 0 7 Creditors: amounts falling due within one year Prepaid fees 1,408 Charitable activities 0 Governance costs 0 PAYE/NI payable 4,149 Pensions payable 1,353 Accrued expenses 2,640 9,550 0 |
Surplus Last Year £ £ 201 17 0 0 161 141 212 185 400 0 0 0 192 0 2,211 0 224 0 276 0 117 159 0 800 0 512 0 471 3,994 1,920 This Year Last Year £ £ 0 405 537 0 116 (405) (653) (0) 0 Total Total This Year Last Year £ £ 2,238 0 8,128 11,096 0 0 10,366 11,096 1,408 1,586 0 0 0 0 4,149 0 1,353 1,107 2,640 2,467 9,550 5,159 |
|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
31 August 2024
8 Analysis of income and expenditure
| Income Fees Local Authority fee funding Grants-General Bursary and Apprentiship Funding Donations Fundraising Bank Interest Sundry Sales of uniforms Expenses Rent & Rates Light & Heat Wages & NI Pension Scheme Costs Group Life Ins. Insurance Play Consumables Food Shopping HR Support Cleaning & Hygine Premises Exps: Repairs & Renewals Premises Exps: Security & Fire Computer software & maintenance Staff Training Uniform Telephone Sundry expenses Membership Subs Depreciation of equipment Depreciation of building Provision for Doubtful Debts Surplus before Governance costs LESS Governance costs (Note 3) Surplus / (Deficit) 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 Total This Year Last Year £ £ 217,241 190,008 175,273 147,187 0 0 7,012 0 1,095 350 4,639 2,285 213 60 0 0 116 54 405,589 339,944 1,699 1,345 6,494 6,572 281,678 280,340 13,813 12,480 666 558 1,760 3,658 8,501 10,764 6,447 8,015 0 0 3,734 3,417 4,051 5,312 0 0 5,772 4,410 1,073 1,194 537 668 2,788 2,934 378 2,087 1,013 572 439 5,272 5,272 0 0 346,945 348,768 58,644 (8,824) 2,862 2,203 55,781 (11,028) 55,781 (11,028) 0 0 55,781 (11,028) |
|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
31 August 2024
9 Restricted Fund
| 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 2024 |
Total Total This Year Last Year £ £ 10,000 10,000 10,000 10,000 0 0 131,806 131,806 81,719 76,448 50,087 55,358 10,000 10,000 60,087 65,358 |
Independent Examiner's Report to the Trustees of Toddington
Childcare
I report on the accounts of Toddington Childcare for the year ended 31 August 2024, 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 Association of Chartered Certified Accountants. It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act
-
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)b of the 2011 Act
-
to state whether particular matters have come to my attention
Basis of independent examiner's report
This 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 carrying out my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that proper accounting records are kept in accordance with section 130 of the 2011 Act and
accounts have been prepared which accord with the accounting records and comply with the accounting requirements of the Act and the Regulations, or:
(2) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
James Colvin FCMA
The Chartered Institute of Management Accountants
Mayflower Accountancy & Tax Limited
Unit A, Angel Business Centre, 1 Luton Road Toddington LU5 6DE
30 June 2025
TODDINGTON CHILDCARE
Statement of Financial Activities for the 12 Month Period ended 31st August 2024
| 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 Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 182,285 0 182,285 147,187 5,734 0 5,734 2,635 213 0 213 60 217,357 0 217,357 190,062 0 0 0 0 405,589 0 405,589 339,944 645 0 645 630 341,028 5,272 346,300 353,411 2,862 0 2,862 2,203 344,535 5,272 349,808 356,244 61,054 (5,272) 55,781 (11,028) 0 0 0 0 16,903 60,087 76,990 88,018 77,957 54,815 132,771 76,990 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 182,285 0 182,285 147,187 5,734 0 5,734 2,635 213 0 213 60 217,357 0 217,357 190,062 0 0 0 0 405,589 0 405,589 339,944 645 0 645 630 341,028 5,272 346,300 353,411 2,862 0 2,862 2,203 344,535 5,272 349,808 356,244 61,054 (5,272) 55,781 (11,028) 0 0 0 0 16,903 60,087 76,990 88,018 77,957 54,815 132,771 76,990 |
|---|---|---|
TODDINGTON CHILDCARE
Balance Sheet as at
| Balance Sheet as at | Balance Sheet as at | |
|---|---|---|
| Fixed Assets Tangible Assets (Note 4) Current Assets Debtors (Note 6) Stock of T Shirts Cash at Bank Cash in Hand Creditors: amounts falling due within one year (Note 7) Net Current Assets Total Assets less Current Liabilities Funds of the Charity Unrestricted funds Restricted funds (Note 9) Total Funds |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 5,206 44,816 50,021 51,843 10,366 10,366 11,096 0 0 0 71,777 10,000 81,777 19,211 157 157 0 82,300 10,000 92,300 30,307 9,550 0 9,550 5,159 72,751 10,000 82,751 25,147 77,957 54,816 132,772 76,990 77,957 77,957 16,903 54,816 54,816 60,087 77,957 54,816 132,772 76,990 31 August 2024 |
|
These accounts were approved on ………30 June…..2025
Chairman …………S Malcolm……………………………………….. Secretary …………J Pearce……………………………………….. Treasurer …………S Tebbutt…………….………………………….
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 31 August 2024
1 Accounting Policies
These accounts have been prepared on the basis of historical cost and in accordance with g p g y p p g
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 2024
| 2 Voluntary Income Local Authority fee funding Bursary Activities for Generating Funds Fundraising events (Note 5) Donations Sundry income Investment Income Bank Interest Fees Uniform Milk Refunds Other Incoming resources Grant - CJRS Grant - Small Business Grants Incoming resources Incoming resources from charitable activities |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 175,273 175,273 147,187 7,012 7,012 0 182,285 0 182,285 147,187 4,639 4,639 2,285 1,095 1,095 350 0 0 0 5,734 0 5,734 2,635 213 0 213 60 217,241 217,241 190,008 116 116 54 0 0 0 217,357 0 217,357 190,062 0 0 0 0 0 0 0 0 0 0 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 175,273 175,273 147,187 7,012 7,012 0 182,285 0 182,285 147,187 4,639 4,639 2,285 1,095 1,095 350 0 0 0 5,734 0 5,734 2,635 213 0 213 60 217,241 217,241 190,008 116 116 54 0 0 0 217,357 0 217,357 190,062 0 0 0 0 0 0 0 0 0 0 |
|---|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
31 August 2024
| 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. Insurance Play Consumables Food Shopping HR Support Cleaning & Hygine Premises Exps: Repairs & Renewals Premises Exps: Security & Fire Computer software & maintenance Staff Training Uniform Telephone Membership Subs Depreciation of equipment Depreciation of building Provision for Doubtful Debts Governance costs Office expenses Bank Charges Accountancy (Note 3a) Miscellaneous costs Depreciation of computer |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 645 645 630 1,699 1,699 1,345 6,494 6,494 6,572 281,678 281,678 280,340 13,813 13,813 12,480 666 666 558 1,760 1,760 3,658 7,857 7,857 10,134 6,447 6,447 8,015 0 0 0 3,734 3,734 3,417 4,051 4,051 5,312 0 0 0 5,772 5,772 4,410 1,073 1,073 1,194 537 537 668 2,788 2,788 2,934 2,087 2,087 1,013 572 572 439 0 5,272 5,272 5,272 0 0 378 341,028 5,272 346,300 348,139 115 115 656 107 107 102 2,640 2,640 1,445 0 0 0 0 0 0 2,862 0 2,862 2,203 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 645 645 630 1,699 1,699 1,345 6,494 6,494 6,572 281,678 281,678 280,340 13,813 13,813 12,480 666 666 558 1,760 1,760 3,658 7,857 7,857 10,134 6,447 6,447 8,015 0 0 0 3,734 3,734 3,417 4,051 4,051 5,312 0 0 0 5,772 5,772 4,410 1,073 1,073 1,194 537 537 668 2,788 2,788 2,934 2,087 2,087 1,013 572 572 439 0 5,272 5,272 5,272 0 0 378 341,028 5,272 346,300 348,139 115 115 656 107 107 102 2,640 2,640 1,445 0 0 0 0 0 0 2,862 0 2,862 2,203 |
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TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 31 August 2024
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 Last Year 16 18 This Year Last Year £ £ 13,813 12,209 |
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TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
31 August 2024
4 Tangible Assets
| Computer and equipment Cost As at 31 August 2023 Additions Disposals As at 31 August 2024 Depreciation As at 31 August 2023 Charge for the year Disposals As at 31 August 2024 Net book value As at 31 August 2024 As at 31 August 2023 Buildings Cost As at 31 August 2023 Additions Disposals As at 31 August 2024 Depreciation As at 31 August 2023 Charge for the year Disposals As at 31 August 2024 Net book value As at 31 August 2024 As at 31 August 2023 Total Tangible Assets As at 31 August 2024 As at 31 August 2023 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 25,003 0 25,003 25,003 4,022 0 4,022 0 0 0 0 0 29,025 0 29,025 25,003 23,248 0 23,248 22,809 572 0 572 439 0 0 0 0 23,819 0 23,819 23,248 5,206 0 5,206 1,755 1,755 0 1,755 2,194 0 141,807 141,807 141,807 0 0 0 0 0 0 0 0 0 141,807 141,807 141,807 0 91,719 91,719 86,448 0 5,272 5,272 5,271 0 0 0 0 0 96,991 96,991 91,719 0 44,816 44,816 50,088 0 50,088 50,088 55,359 5,206 44,816 50,021 50,839 1,755 50,088 51,843 57,114 |
Unrestricted Restricted Total Total Funds Funds This Year Last Year £ £ £ £ 25,003 0 25,003 25,003 4,022 0 4,022 0 0 0 0 0 29,025 0 29,025 25,003 23,248 0 23,248 22,809 572 0 572 439 0 0 0 0 23,819 0 23,819 23,248 5,206 0 5,206 1,755 1,755 0 1,755 2,194 0 141,807 141,807 141,807 0 0 0 0 0 0 0 0 0 141,807 141,807 141,807 0 91,719 91,719 86,448 0 5,272 5,272 5,271 0 0 0 0 0 96,991 96,991 91,719 0 44,816 44,816 50,088 0 50,088 50,088 55,359 5,206 44,816 50,021 50,839 1,755 50,088 51,843 57,114 |
|---|---|---|
TODDINGTON CHILDCARE
Notes to the Accounts for the year ended 31 August 2024
| 5 Fundraising events Income Expenses £ £ Halloween Spooky Raffle 201 0 Children In Need 20 20 Christmas Dinner 285 124 Christmas Cards 234 22 Valentines Day 400 0 Comic Relief 40 40 Mothers Day 192 0 Snowdon 2,211 0 Fathers Day 252 28 Parent memory 687 411 Easy Fundraising 117 0 Made locally 0 0 Bake Sale 0 0 Giraffe room painting/refurb 0 0 4,639 645 5a Stock of T Shirts Opening stock of T Shirts Purchased in the year Sold in the year (at cost) Staff Uniform (at cost) Stock at 31 August 2024 6 Debtors Unrestricted Restricted Funds Funds £ £ Prepayments 2,238 Debtors 8,128 Provision for Doubtful Debts 0 10,366 0 7 Creditors: amounts falling due within one year Prepaid fees 1,408 Charitable activities 0 Governance costs 0 PAYE/NI payable 4,149 Pensions payable 1,353 Accrued expenses 2,640 9,550 0 |
Surplus Last Year £ £ 201 17 0 0 161 141 212 185 400 0 0 0 192 0 2,211 0 224 0 276 0 117 159 0 800 0 512 0 471 3,994 1,920 This Year Last Year £ £ 0 405 537 0 116 (405) (653) (0) 0 Total Total This Year Last Year £ £ 2,238 0 8,128 11,096 0 0 10,366 11,096 1,408 1,586 0 0 0 0 4,149 0 1,353 1,107 2,640 2,467 9,550 5,159 |
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TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
31 August 2024
8 Analysis of income and expenditure
| Income Fees Local Authority fee funding Grants-General Bursary and Apprentiship Funding Donations Fundraising Bank Interest Sundry Sales of uniforms Expenses Rent & Rates Light & Heat Wages & NI Pension Scheme Costs Group Life Ins. Insurance Play Consumables Food Shopping HR Support Cleaning & Hygine Premises Exps: Repairs & Renewals Premises Exps: Security & Fire Computer software & maintenance Staff Training Uniform Telephone Sundry expenses Membership Subs Depreciation of equipment Depreciation of building Provision for Doubtful Debts Surplus before Governance costs LESS Governance costs (Note 3) Surplus / (Deficit) 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 Total This Year Last Year £ £ 217,241 190,008 175,273 147,187 0 0 7,012 0 1,095 350 4,639 2,285 213 60 0 0 116 54 405,589 339,944 1,699 1,345 6,494 6,572 281,678 280,340 13,813 12,480 666 558 1,760 3,658 8,501 10,764 6,447 8,015 0 0 3,734 3,417 4,051 5,312 0 0 5,772 4,410 1,073 1,194 537 668 2,788 2,934 378 2,087 1,013 572 439 5,272 5,272 0 0 346,945 348,768 58,644 (8,824) 2,862 2,203 55,781 (11,028) 55,781 (11,028) 0 0 55,781 (11,028) |
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TODDINGTON CHILDCARE
Notes to the Accounts for the year ended
31 August 2024
9 Restricted Fund
| 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 2024 |
Total Total This Year Last Year £ £ 10,000 10,000 10,000 10,000 0 0 131,806 131,806 81,719 76,448 50,087 55,358 10,000 10,000 60,087 65,358 |