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← Roche Learning Village Partnership

2024-08-31-accounts

Trustees' Annual Report for the period

Period start date Period start date Period end date Period end date
Day Month Year Day Month Year
From **01 ** 09 2023 To **31 ** 08 2024

Reference and administration details

Charity name Roche Learning Village Partnership

Other names charity is known by RLVP

1101266 Charity's principal address C/o Roche CP School Fore Street, Roche St Austell Postcode PL26 8EP ~~a~~

Registered charity number (if any) 1101266

Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
1 Emma Doble Chairperson/Finance erson/Finance
2 Zac Bishop Finance
3 AnthonyO’Mahony Finance
Jeremy Walden Whistleblower/
Safeguarding
5 Michelle Pascoe Finance
6 Allison King CommunityTrustee 27/11/2024
7
8
9
10
11
12
13
14
~~===~~		 ~~===~~ ~~===~~ ~~===~~

Names and addresses of advisers (Optional information)

June 2025

TAR

1

Type of advisor Name Address Accountant Robert Brittain Newquay, Cornwall

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

Helen Jolliffe, RLVP Manager and Financial Administrator

Structure, governance and management

Description of the charity’s trusts

Constitution adopted on 1[st] October 2002 Type of governing document (eg. trust deed, constitution) Updated 10[th] July 2018 Association How the charity is constituted (eg. trust, association, company) Trustees are appointed or re-appointed at the Annual General Meeting. Trustee selection methods (eg. appointed by, elected by)

Additional governance issues (Optional information)

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

There are over 34 policies & procedures in place, including a Child Protection Policy, Health & Safety & Equal Opportunities Policy. Enhanced DBS checks are carried out prior to employment, trusteeship or joining the committee, with EY2 forms being completed for Ofsted purposes, when joining as a committee member and/or as the Nominated Person, with Suitability Letters being issued on acceptance. References are gained before employment commences. These checks are carried out in line with statutory requirements and Safer Recruitment.

The childcare centre is OFSTED approved for children aged 0 to 8 years.

The RLVP always strive to build strong bonds with outsides agencies and professionals, to provide the best quality of care and education for our children and families. The partnership works very closely with the local primary school and have forged strong working relationships with the Headteacher and their Deputy. The Headteacher remains a trustee of the partnership and acts as the charity’s whistle-blower and safeguarding representative.

The RLVP Manager aims to safeguard the staff, children and visitors who may attend the childcare centre, and its facilities, through risk assessments, site safety surveys, ongoing staff training and development.

Objectives and activities

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

Advance the education of the residents of the Parish of Roche and its environs (the area of benefit) by providing and assisting in the provision of facilities for education and childcare.

June 2025

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2

Summary of the main activities in relation to these objects

Operation of all day childcare for 0 - 4-year children for 50 weeks of the year. This encourages parents and carers to re-train or return to work by offering affordable childcare costs and being able to signpost families to other professionals for support and guidance if required.

Additional details of objectives and activities (Optional information)

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

The partnership aims to provide strong links and relationships between the Childcare Centre and parents / carers, and welcome any suggestions, improvements, ideas, or visits that would ultimately benefit the children in their care and their families.

The partnership aims to support the local community as much as possible.

Achievements and performance

The continuation of the childcare centre’s excellent reputation, dedication, and high-quality standard of care within the ‘clay’ community, whilst maintaining more affordable fees during a continued cost of living crisis.

Childcare numbers have remained high due to parents placing them at the setting from an earlier age to learn how to socialise outside of their family home and to build their resilience, communication skills and selfesteem. Our lower daily charges have allowed many parents to return to work, alongside the financial support, for those eligible, through ‘Tax Free Childcare’ and extended funding for babies and children the term following from their 9-month milestone.

Due to the RLVP having cash reserves, the trustees were able to ensure that all staff continue to receive fair pay, supporting everyone both financially and mentally. These reserves have also enabled repairs to the building and outside area, due to the aging of the property and grounds.

Staff retention remains a challenge with the early years and education sector with employees finding the role mentally challenging due to decreased financial support from local government and lack of special education facilities. This has increased advertising and recruitment costs, training, development, and the charity having to provide enhanced ratios for children with additional needs, within an already busy and stressful environment. All this is influencing the overall reserves held but is deemed appropriate being within the RLVP’s ethos, and within the constitution of the charity.

Training has continued via Microsoft TEAMS, with further few face-toface courses being offered through Cornwall Council. This has ensured that staff have remained up to date with good practice and the knowledge and confirmation that their needs are being met and staff feel valued. Staff Mental Awareness backing remains a high priority to ensure that employees feel supported and valued.

June 2025

TAR

3

Achievements and performance

Financial review

Brief statement of the charity’s policy on reserves

As of year-end 31/08/24 the RLVP held cash at bank of £340135, the bulk of which is a result of good financial management and tight control of charity funds. The RLVP’s restricted childcare funds are appropriately allocated towards the maintenance and further development of the centre and improving the outcomes for our children.

Staff wages and salaries increased in April 2024 and in line with the living wage, being the highest proportion of the charity’s expenses. This expenditure has significantly increased due to the increase in PAYE and additional staff required to support any child who may benefit and thrive with the support of an enhanced ratio. Due to limited local council funding, these additional staffing costs are mainly covered by the charity’s reserves.

Funding needs to be set aside for future expenses such as maintenance, continuous training and progression of the staff and setting. Staff and parents need the reassurance that Pebbles has a future and can support families for years to come. Recruiting new staff and training continues to be a high proportion of spending, alongside building renewals and repairs.

Outdoor play and learning remain a vital aspect of a child’s positive mental well-being and development and the quietness of the sensory room provides the perfect room for small group work, including speech and language support and phonics etc.

The Reserve Policy highlights the need for such a cash reserve to be able to continue with our charitable aims and continue to move forward into the future.

Details of any funds materially in deficit

Not applicable

Further financial review details (Optional information)

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

Our main source of income has been from the initial introduction of Extended Government Funding introduced in September 2024, for all eligible families of children and babies, the term following their 9-month milestone, plus additional parental fees. Early Years Pupil Premium is also received for eligible 3 – 4-year-olds and is spent accordingly. Childcare attendance has remained high. 2 year old funding for deprived families is also sourced.

Our private fees have not been increased since April 2022.

June 2025

TAR

4

adopted.

high quality staff. The increase in the living/minimum wage has affected this expenditure. Providing 1:1 and enhanced ratios for children with additional needs has continued to rise over the past 12 months, being substantially self-funded.

Licences and membership fees continue to rise. Utility charges remain

high. The manager sources new suppliers regularly in order to gain best value for money.

The Childcare Centre is continuing to purchase new equipment and resources due to general ‘wear and tear.’ The garden is constantly being developed to meet the needs of the children. Restricted childcare funding helps towards these costs.

Official negotiations have commenced between Cornwall Council and the RLVP (and the charity’s solicitors, Coodes) with regards to implementing a formal lease, with an initial draft ‘Heads of Terms’ being scrutinised through the legal team. The RLVP are currently still responsible for all maintenance and repairs to the building in lieu of rent charges.

The facilities at Pebbles are used by the charity - Roche Aid in Sickness when required.

Other optional information

Future Plans

Roche Pebbles Childcare Centre

To continue to promote the benefits of attending forest school sessions at Pebbles. The great work of our Senco for children with developmental delay or additional needs is also being promoted widely, particularly as the referral process to access outside agencies and professional support is such a long and slow procedure.

The RLVP will continue to work closely with other professionals and outside agencies within the setting to support the children in their care.

The Childcare Centre will continue to be promoted to remain a valuable facility for the community at an affordable cost if and when requested

Seeking new ways in which the community can be supported in addition to the childcare centre.

Declaration

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

Signed on behalf of the charity’s trustees

Signature(s) edoble

Full name(s) Mrs Emma Doble Position (eg secretary, chair, Chair etc)

June 2025

TAR

5

Date 6th June 2025 TAR June 2025

ROCHE LEARNING VILLAGE PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2024

Unrestricted Unrestricted Restricted Total Total
Funds Funds 2024 2023
Notes £ £ £ £
A Incoming Resources
Incoming Resources from charitable activities
Childcare and grants 3 374,925 2,315 377,240 315,501
Total Incoming Resources 374,925 2,315 377,240 315,501
B Resources Expended
Costs of generating funds
Charitable Activities 4 360,484 2,315 362,799 308,372
Governance Costs 805 0 805 785
Total Resources expended 361,289 2,315 363,604 309,157
Net incoming resources and movement in funds 13,637 0 13,637 6,344
D Reconciliation of funds
Total Funds brought forward 333,767 28,547 362,314 355,970
Total Funds carried forward 347,404 28,547 375,951 362,314

Page 3

ROCHE LEARNING VILLAGE PARTNERSHIP

BALANCE SHEET

31 August 2024

Note
A
FIXED ASSETS
Tangible Assets
8
TOTAL FIXED ASSETS
B
CURRENT ASSETS
Cash at Bank
Cash in hand
TOTAL CURRENT ASSETS
C
LIABILITIES
Creditors:Amount falling due
within one year
10
NET CURRENT ASSETS
NET ASSETS
D
THE FUNDS OF THE CHARITY
RESTRICTED INCOME FUNDS
TOTAL UNRESTRICTED INCOME FUNDS
TOTAL CHARITY FUNDS
11		 2024
2023
£
£
£
£
36,311
37,472
36,311
37,472
340,055
325,237
80
80
340,135
325,317
495
475
339,640
324,842
375,951
362,314
28,547
28,547
347,404
333,767
375,951
362,314		 2023
£
37,472
362,314
28,547
333,767
362,314

These financial statements were approved by the trustees on…………. and are signed on their behalf by :

Emma Doble

Chairperson

Page 4

ROCHE LEARNING VILLAGE PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 August 2024

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) and the Charities Act 1993.

Grants

Grants and other resources are included in the Statement of Financial activities when the organisation is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Expenditure

All expenditure is accounted for on an accruals basis and has been classifed under headings that aggregate all costs relating to that category.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful econimic life of that asset as follows:

2. REFURBISHMENT COSTS

Refurbishment costs have been depreciated consistent with the provisions of the 25 year lease.

Page 5

ROCHE LEARNING VILLAGE PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 August 2024

3.INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

Unrestricted Restricted
Funds
Funds
£
£
Childcare and Grants
Childcare fees and Rents
374,925
0
Grants-
EYDCP
Cornwall CC
0
2,315
374,925
2,315
4.COSTS OF GENERATING FUNDS
Activities
Support
Undertaken
Costs
Directly
£
£
Childcare
321,266
42,338
2024
£
Support Costs
Management
26,173
Insurance
2,996
Independent examination
220
Security
442
Cleaning
12,507
42,338		 2024
2023
£
£
374,925
315,211
2,315
290
377,240
315,501
Total
Total
2024
2023
£
£
363,604
309,155
2023
£
26,173 Income generated
2,838 Income generated
220 Income generated
497 Income generated
12,507 Income generated
42,235		 2023
£
315,211
290
315,501
Total
2023
£
309,155

5.No trustees received any emoluments during the year.

6.STAFF COSTS AND EMOLUMENTS

Gross wages and Salaries
Employers National Insurance Contribution		 Total
2024
£
311,327
14,033
325,360		 Total
2023
£
253,661
14,033
267,694

No employee received emoluments of over £60,000 during the year (2023 Nil)

ROCHE LEARNING VILLAGE PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 August 2024

7.EMPLOYEE STATISTICS

7.EMPLOYEE STATISTICS
2024 2023
The average number of staff employed by the charity
during the financial year amounted to 17 17
8.TANGIBLE FIXED ASSETS Equipment Buildings Total Total
2024 2023
£ £ £ £
ASSET COST
Balance brought forward 40,951 64,106 105,057 103,985
Additions 1,664 1,664 1,072
Balance carried forward 42,615 64,106 106,721 105,057
ACCUMULATED DEPRECIATION
Balance brought forward 35,288 32,297 67,585 64,136
Charge for the year 1,565 1,260 2,825 3,449
Balance carried forward 36,853 33,557 70,410 67,585
NET BOOK VALUE
Brought forward 5,966 31,506 37,472 39,850
Carried forward 5,762 30,549 36,311 37,472
Note - Balances brought forward adjusted for Assets that had been written down to zero.
10.CREDITORS:Amounts falling due within one year 2024 2023
£ £
Accruals
Accountancy		 495
 475

Page 7

ROCHE LEARNING VILLAGE PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 August 2024

Note 11
Restricted Income Fund
Surestart Child Centre
Refurbishment
Unrestricted Income Funds
Other		 Fund
Balance
Incoming
Outgoing
B/Fwd
Resources
Resources
£
28,547 2,315 2,315
A
333,767
374,925
361,289
B
£
£		 Fund
Balance
C/Fwd
£
28,547
347,403
375,950		 Analysis of
Assets & Liabilites
Tangible Assets
Net Current Assets/Liabilities
11,664
16,883
24,647
322,756
36,311
339,639
£
£		 Analysis of
Assets & Liabilites
Tangible Assets
Net Current Assets/Liabilities
11,664
16,883
24,647
322,756
36,311
339,639
£
£
16,883
322,756
339,639
£
362,314
377,240
363,604

Note

All refurbishment costs are depreciated at 4% straight line.

B. These funds represent grants and surpluses from charitable income-generating activities.

Page 8

DO NOT REARRANGE THE LAYOUT OF THIS AS IT FEEDS INTO OTHER SHEETS

Roche Learning Village partnership

Note 6a 2023/24
Cleaning Costs 100% Support 12507.00
**Adult care ** Childcare
100% 12507.00
Helen Jollife Totals
Gross pay 26736.00
NIErs 2655.00
29391
Governance
20.69413 15x£20.69 310.35
29080.65
100%
90% Support 26172.585 26172.59
10%Direct 2908.07
Total Support 38679.59
Total Direct 2908.07
100%
Insurance 2996.00 2996.00
Ofsted 220 220.00 100%
Security 442.00 442.00 100%
Totals 0.00 42337.59 42337.59
42337.59
Governance
Helen Jollife 310.35
Accountant 495.00
805.35
Average staff 17
4 Helen s wage
Gross Pay 26736.00
Employee NI 1966.00
Employers NI 2655.00
Total employers NI for year 14033.00

Roche Learning Village Partnership Year end 31st August 2024

Extended Trial Balance
Play equipemnt / assets
Per accounts
Provision for dep'n
Income from Childcare
" CCC
"
Sundry
"
Sundry
Grants : Restricted Funds
Cost of furtherance of
organisations objects
Restricted funds
EYPP
Heating / utilities
Staff costs
Other costs
Other costs
Depreciation
Insurance/Licenses
Refreshments
Renewals & repairs
Waste Removal
Management & Office Admin
Office costs
Legal & professional
Bank accounts
Per Bank Current
Deposit
Interest
Interest
See Bank Rec
Cash in hand
Creditor
Funds
Surplus		 DR
CR
DR
CR
DR
Cr
CR
DR
CR
OPENING
BALANCE
BANK
ACCOUNT
CREDITOR
Creditor
DEBTOR JOURNAL
37469.83
1663.99
0.00
2824.95
174015.86
198512.82
40.00
4671.04
7046.33
2314.73
325770.31
410.00
5065.62
0.00
338.60
2824.95
6569.07
3189.93
10455.74
1565.19
3481.79
495.00
475.00
154030.10
379964.45
369177.77
168307.61
2900.67
4031.20
80.00
475.00
475.00
495.00
362313.21		 P&L
DR
CR
DR
CR
EXPENSE
INCOME
BALANCE
SHEET

36308.87

174015.86
198512.82
4711.04
0.00
0.00
0.00
0.00
7046.33
323045.58
5065.62
3163.55
6569.07
3189.93
10455.74
1565.19
3481.79
20.00
164816.78 ??
175239.48 ??
0.00
80.00
495.00
375950.13

363602.80
377239.72
13636.92
377239.72
376445.13
376445.13
362788.21
362788.21
749142.22
749142.22
970.00
970.00
2824.95
0.00
2824.95
0.00
0.00
0.00
Surplus
2023/24
Refurbishment 4%SL
Write off Balance in Fund C B
2018/19
Restricted Funds -Sensory Ro
2019/20
Extension
Sensory Room
2020/21
Forest Shelter
Equipment
25%Reducing
Feb
Cot bed
March
Cot bed
Other
2017/18
Bookcase
Notebook
Tables and chairs
Play equipment
Restricted- Scooters
Microwaves and oven
2019/20
Microwaves speakers etc
CCTV
Telephones
2020/21
Tables and Chairs
Washing M/C
Arbour
Cupboards
A3 Printer
Easel
Microwave
2021/22
November
3x Kindle Fires
June
Microwave
July
Hand Drier
2022/23
Trikes
Storage Unit
2023/24
Sept Vax wash
Oct Shredder
Feb Drawers
March rugs
July - Office Chairs
July-Changing Unit
June Software
Total Equipment
Grand Total		 Fixed Assets
Roche Learning Village partnership
Cost
Additions
Sales
Depn To date
Total
NBV C/f
NBV B/f
This Year
41,627
28,081
486
28567 11,664 12,150
/f
1,396
1396

5700
1104
184
1288 4,412 4,596
8721.72
1354
295
1649 7,073 7,368
456.91
70
15
85 371 387
7600
596
280
876 6,724 7,004
64,106
0
0
32,601
1,260
33,861
30,244
31,505
19076
18978
98
19076 - 98
484.00
484
0
484 - -
484.00
484
0
484 - -
5918.53
5126
198
5324 595 792
335.94
336
336 - 0 0
160
160
0
160 - 0 0
953.7
727
57
784 170 226
755
576
45
621 134 179
1002.00
765
59
824 178 237
444.97
338
27
365 80 106
222.94
223
0
223 - 0 -
874.37
628
62
690 185 246
249.99
250
0
250 - 0 -
-
0
0 -
2,536
1,110
357
1467 1,069 1,427
478
210
67
277 201 269
345
151
49
200 145 194
812
355
114
469 343 457
96
96
0
96 - -
231
101
33
134 98 130
80
80
80 - -
0 - -
568
248
80
328 240 320
212
93
30
123 89 119
168
73
24
97 71 95
0
0
412
103
103 309 412
660
165
165 495 660
300
300
100
100
184
184
238
238
237
237
155
155
450
450
40,305
1,664
0
34,338
1,565
35,903
6,066
5,966
104,411
1,664
0
66,939
2,825
69,764
36,311
37,471
36,311
36,310
0
1,161

Fixed Assets

Roche Learning Village partnership

2021/22 Cost Cost Additions Sales Depn To date Depn To date Total NBV C/f NBV B/f
This Year
Refurbish 4%SL 41,627 25,910 1,665 27575 12,656 14,321
Write off Balance in Fund C B/f 1,396 1396
0 0
2018/19
Restricted 5700 684 228 912 4,788 5016
2019/20 Extension 8721.72 698 349 1047 7,675 8024
Sensory R 456.91 36 18 54 403 421
2020/21 Forest She 7600 304 304 7,296 7600
0
Equipmen25%Reduc 19076 18901 44 18945 131 175
Posters an 395.78 396 62 458 - 62 0
Feb Cot bed 484.00 398 86 484 - 86
March Cot bed 484.00 367 29 396 88 117
Other 5918.53 4510 352 4862 1,056 1,409
2017/18 Bookcase 335.94 194 36 230 106 142
Notebook 160 92 67 159 1 67
Tables and 953.7 551 101 652 302 403
Play equip 755 437 79 516 238 317
2018/9 - 0 0
Restricted 1002.00 580 106 686 317 422
Sofa and T 231.93 134 98 232 - 0 98
Kindle and 213.60 123 91 214 - 0 90
Hoover 199.99 115 85 200 - 0 84
Microwave 444.97 256 47 303 142 189
2019/20 Microwave 222.94 111 28 139 84 111
CCTV 874.37 437 109 546 328 437
Telephone 249.99 125 31 156 94 125
2020/21 0 0 -
Tables and 2,536 634 634 1,902 2,536
Washing M 478 120 120 359 478
Arbour
 345 86 86 259 345
Cupboards 812 203 203 609 812
A3 Printer 96 24 24 72 96
Easel
 231 58 58 173 231
Microwave 80 20 20 60 80
Total Equipment 36,580 0 0 27,727 2,595 30,322 6,258 8,850
Grand Total 93,086 7,600 0 55,055 5,159 61,610 39,075 44,232

39,075

0

ROCHE LEARNING VILLAGE PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 AUGUST 2023

Journals

£ £ 1 Creditors Other expenses PSA Repairs and renewals 0 0

Owed to Helen

2 Bank balance

Other Income

2019,2020 Interest Duplicated

3 Income Sundry Assets and liabilities

Write off balance of Fund C

4 Assets

Equipment

Repost Small items See Payments summary 5 Bank opening Bal 59.93 Interest 59.93

Roche Learning Village partnership

Year Ended 31 August 2023

Bank Reconciliation

Opening Balances £ £
Current Account 148268.2
Deposit Accounts 168247.78
316,515.98
Additional Interest-Op Balance 59.93 Jnlled
Deposits
Current		 379964.45
Deposit Accou 0.00
379,964.45
696,540.36
Payments made 369,177.77
Balances C/F 327,362.59
Bank Balances Current 150,155.10
Deposit Accounts
Virgin
Skipton
168,307.71 Helens TB
318,462.81
O/S Lodgements 3,875.00 Helens Bank Rec
322,337.81 Helens Bank Rec
Unpresented Cheques
322,337.81
- 5,024.78

Independent examiner’s report to the Trustees of Roche Learning Village Partnership

This report on the accounts of the Partnership for the year ended 31[st] August 2024 is in respect of an examination carried out under s.43 of the Charities Act 1993 (‘the Act’). The accounts are set out on page 3 to 8.

Respective responsibilities of the Trustees and the examiner.

As the Trustees of the Partnership you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Act does not apply. It is my responsibility to state on the basis of procedures specified in the General Directions given by the Charity Commissioners whether particular matters have come to my attention.

Basis of this report.

My examination was carried out in accordance with the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act. That examination includes a review of the accounting records kept by the Partnership and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking any explanations from you as the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Page 1

Independent examiner’s statement.

In connection with my examination no matter has come to my attention:

R .V. Brittain.

R & H Accountancy Services. 7, Aylwin Close Newquay Cornwall TR7 3EF

31 March 2025

Page 2