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2022-12-31-accounts

Trustees’ Annual Report for the period 01/01/2022 to 31/12/2022

Section A Reference and administration details

Charity Name :

Charity Name : Moreton Baptist Preschool Playgroup Other names the charity is known by Moreton Baptist Preschool Registered charity number 1102143 Charity’s principal address: 326 Hoylake Road

Moreton

Wirral

CH46 6DE

Charity Trustees who manage the charity

Trustee name Office Dates acted if not whole
year
Name of person (or body)
entitled to appoint trustee (if
any)
Rev Andrew Mark Frith Chairman Moreton Baptist Church
Mr James C Laird Moreton Baptist Church
Mrs Rebekah Cuthill from 01/09/2022 Moreton Baptist Church
Mr Alistair Bardsley until 01/09/2022 Moreton Baptist Church

1

Section B Structure, governance and management

The Charity is governed by a Constitution dated 22/7/03, as amended on 23/3/04.

The Charity is constituted as a Trust.

Trustees are selected as follows. The Church Minister is a trustee. At least two other trustees are selected from among the diaconate and the diaconate may appoint church members as trustees such that the trustees drawn from the diaconate are in the majority.

Section C Objectives and activities

The governing document of the charity sets out the objects, summarised as:

The advancement of the education (including spiritual development) of children below compulsory school age

and

The provision of facilities for recreation for such children in the interest of social welfare and with the object of improving their conditions

Main activities undertaken for the public benefit in relation to these objects.

The Preschool is open for thirty eight weeks per year and seven hours per day. This breaks down to ten three hour sessions per week, one or more seven hour days per week.

Most children attend Preschool for between two and five three hour sessions per week, but the Preschool works flexibly with parents to meet their needs wherever possible. Up to twelve places per day are available for children to use the thirty hour entitlement.

Children may commence Preschool after their second birthday such that they have the opportunity of two years of preschool education before starting at school.

The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

2

Section D Achievements and performance

The Preschool is rated Outstanding by Ofsted (Oct 2018) and has had another successful year, supporting families and children in the area.

Staff recognise the on-going challenges faced by families and the impact of lockdowns early on in the lives of our current children.

Throughout the year the Preschool employed an Early Years Professional, qualified teacher and seven employees with at least Level 3 in a full and relevant qualification, including Level 3 SENCO qualification.. Staff attended a variety of virtual training events and these have proved successful as a means to access not only local, but national training and briefings to update knowledge and skills. The setting has also used e-learning to develop staff skills.

The setting has supported children in receipt of Disability Living Allowance and successfully applied for Inclusive Practice funding to support children, together with an EHCP for one child as they transitioned to school. Children with English as an additional language have also been supported in the setting.

The Preschool works with other professionals to support children with their needs and also worked to facilitate transition to F2 for children in its care. The cards and messages received from families as their children leave are testimony to the quality of care and support which they receive.

3

Section E

Financial review

At the year-end, unrestricted cash reserves had decreased by 12,000 to £100,120. Income was down with increased competition in the local area affecting occupancy. Supporting children with additional needs also affected the income because smaller groups were required. Expenditure did not rise quite so quickly, though employment of a dedicated support worker for a child did raise the overall spend.

Reserves Policy

The charity holds reserves of £100.100. The policy of the Trustees is to hold £40,000 to meet fluctuations in receipts (being approximately one term’s expenditure) plus £20,000 for any necessary investment. The Trustees are aware that equipment requires regular investment to keep the facilities up to date, safe and suitable for the children.

The increased local competition caused by a nearby primary opening a nursery class, together with cost of living pressures pose a threat to the Preschool, mitigated at present by strong reserves.

Section F

Declaration

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

Signed on behalf of the charity’s trustees

Signature(s) JC Laird AM Frith
Full names James Charles Laird Andrew Mark Frith
Position Trustee Chair of Trustees
Date 20/6/2023
20/6/2023

4

Moreton Baptist Preschool 1102143 Receipts and payments accounts For the period 01-Jan-22 To 31-Dec-22 from

CC16a

Section A Receipts and payments

A1 Receipts Unrestricted
funds
to the nearest £
99,867
22,291
199
330
1,013
123,700
-
-
-
123,700
109,382
10,500
1,237
4,129
701
372
588
3,867
170
130,946
771
4,373
5,143
136,089
- 12,389
-
112,509
100,120
Restricted
funds
to the nearest £
4,854
46
64
4,964
-
-
-
4,964
3,854
64
1,000
46
4,964
-
4,964
-
-
-
-
Endowment
funds
to the nearest £
Total funds
to the nearest £
99,867
4,854
22,291
199
330
1,013
46
-
64
128,664
-
-
-
128,664
113,236
10,500
1,237
4,193
701
372
588
4,867
170
46
135,910
771
4,373
5,143
141,053
- 12,389
Total funds
to the nearest £
99,867
4,854
22,291
199
330
1,013
46
-
64
128,664
-
-
-
128,664
113,236
10,500
1,237
4,193
701
372
588
4,867
170
46
135,910
771
4,373
5,143
141,053
- 12,389
Last year
to the nearest £
2,3 and 4year old EYE funding 99,867 -
-
-
-
-
-
-
99,867 107,812
Inclusive Practice Fund & DAF 4,854 8,756
Fees 22,291 22,291 20,213
uniform sales 199 199 316
bank interest 330 330 365
WRFU milk scheme 1,013 1,013 575
Children in Need / Red Nose day 46
Liverpool CityRegion Covidgrant - 5,000
Donation 64 229
Sub total(Gross income for
AR)
123,700 128,664 143,266
A2 Asset and investment sales,
(see table).
- -
-
-
-
- - -
Sub total - - -
Total receipts
A3 Payments
- 128,664 143,266

Staffing
109,382 -
-
-
-
-
-
-
-
-
113,236 100,470
room hire 10,500 10,500 9,348
insurance 1,237 1,237 1,146
Consumable items 4,129 4,193 4,084
Staff training/ Subscriptions 701 701 4,073
Stationery 372 372 124
maintenance 588 588 528
Admin costs 3,867 4,867 2,202
Uniform 170 170 733
Red Nose / Children in Needpaid out 46
**Sub total ** 130,946 135,910 122,708
A4 Asset and investment
purchases, (see table)

Purchase of toys/books etc
771 -
-
-
771 1,346
new furniture / outdoor area 4,373 4,373 1,227
**Sub total ** 5,143 5,143 2,573
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
- 141,053 125,281
- 12,389 - - - 12,389 17,985
- - -
-
- -
112,509 - 112,509 94,523
100,120 - - 100,120 112,508

page 5

Section B Statement of assets and liabilities at the end of the period

Categories
B1 Cash funds
B2 Other monetary assets
B4 Assets retained for the
charity’s own use
B5 Liabilities
B3 Investment assets
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
556
-
24,103
-
34,567
-
40,894
-
100,120
OK
OK
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
unrestricted fund
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
unrestricted fund
264
unrestricted fund
744
unrestricted fund
8,371
unrestricted fund
-
HF, wife of a trustee was employed as a Preschool Assistant at an employer cost of
£7346.59. These payments are permitted by order 20210729-1102143.
Shawbrook Bank
EYE received in advance for Spring
term
Independent Examination of accounts
by Stewardship
Details
Cash
CAFCASH account
CAF GOLD account
Equipment (insurance value)
Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Details
Details
HMRC payment due Jan
Unrestricted
funds
to nearest £
Unrestricted
funds
to nearest £
Restricted
funds
to nearest £
Restricted
funds
to nearest £
Endowment funds
to nearest £
556 - -
24,103 - -
34,567 - -
40,894 -
100,120 -
OK
Endowment funds
to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
25,000
-
-
-
-
-
-
-
-
When due (optional)

No other amounts have been paid to any trustee or person connected to them.

Signed by one or two trustees on behalf of all the trustees

Signature
JC Laird
~~AM Frith~~
Print Name
James Charles Laird
Andrew Mark Frith
Date of approval
20/6/2023

20/6/2023
~~page 6~~

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

MORETON BAPTIST PRESCHOOL

I report to the trustees on my examination of the accounts of Moreton Baptist Preschool ('the charity') for the year ended 31 December 2022 on pages 5 to 6.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’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 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jaimée Young

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: 20 June 2023

Page 7