## 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