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2022-03-31-accounts

~Pa
e
The Charity,
its
members,
boar d of trustees,
staff
and professional
advisers
Trustees'
Annual
Report
4-9
Financial
accounts:
~ Independent
examiner'
s
report
s Balance
sheet
~ Statement
of financial
activities (incorporating an
income
and
expenditure
account) 12
~ Statement
of cash flows
13
Notes to the financial
accounts
14 - 26
THE
TRUST:
Registered
name
Oaktr ee Family
Group
Ltd
Legal status Company
limited
by guarantee
Register ed office Alver
Valley
Family
Centre
19 Falcon
Meadows
Way
Gosport
Hampshire
P013 BAA
Company
registration
no. 5864277
Register ed charity no. 1187592
Telephone
number
823 9251 2963
Email
addr ess
admingoaktreefamilygroup. org
BOARD
OF TRUSTEES
Officer s
Chairman: Adrian
Parker
Elected
member s
Adrian
Parker
Lesley
Blackham
Ian Lycett jane
King
(resigned
18 May 2822)
Glynis
Hodges
Elaine
Tanner
(resigned
6 November 2821)
COMPANY
SECRETARY
Nicci Atkinson
MANAGEMENT
Head of Company Nicci Atkinson
Senior
Ear ly Years
Manager
Little
Barn
Owls
Manager
julia
Batley
julia
Batley
Finance
and office
manager Lauren
Evans
(from
December 2821)
Dinky
Ducks
Manager
Lauren
Evans
(until
November 2821), Lauren Kingswell
and
Sarah
Anderson
(from December 2821)
Magpies
Pre-School
Manager Michelle
Driscoll
(from December 2821)
Finance
administrator
Sarah
Proctor
(until
December 2821)
Early
Years tr aining
and
development
leader
Angie
Potter
PROFESSIONAL
ADVISERS
Independent
examiner:
D Clarke
ACA,
Wood,
Hicks
R Co Ltd,
Chartered
Accountants,
Units
1-2 Warrior
Cour t,
9-11 Mumby
Road,
Gosport,
Hampshir e, P012 1BS
Bankers: HSBC, 26 High Street,
Gosport,
Hampshire, P012 1DG
Solicitors: Blake Morgan
LLP,
Harbour
Court, Compass Road,
North Harbour,
Portsmouth,
Hampshire, P06 45T

31 March 2822
Note 2822 2821
E
FIXED ASSETS
Tangible
fixed assets
21i332 26,989
CURRENT
ASSETS
Stock 2,866 2,186
Debtors 45,327 55,178
Cash at
bank
and in hand 388,418 271,269
427i811 328,625
LIABILITIES
Creditors:
Amounts
one
falling
year
due within 62i118 64,381
NET CURRENT ASSETS 365,693 264,244
TOTAL NET ASSETS f387,825 8291,233
THE
FUNDS
OF
THE CHARITY:
ACCUMULATED FUNDS
Unrestricted funds 14,15 2789822 198,761
Restr icted
funds
14,15 188,283 92,472
ACCUMULATED FUNDS AT 31 MARCH 2822 f387,825 8291,233
2822 2821
E
Net
movement
in funds
for
the year
(as
per
Statement
of financial
activities)
95,792 148,168
Cash flows arising
from operating
activities
Adjustments
for:
Depreciation
Gain
on sale of fixed assets
6,959 8, 624
(3,628)
(Increase)
in stock
(Increase)/decrease
in debtors
Increase/(decrease)
in creditors
9,843
(2,263)
(1,686)
3,368
3, 675
Net
cash provided
by/(used
in) operating
activities
118,451 158,583
Cash
flows
from investing
activities
Purchase
of- tangible
fixed assets
Proceeds
of property,
plant
and
equipment
(1,382) (1,292)
4,888
Net cash
provided
by investing
activities
(1,382) 2, 789
Change
in cash
and
cash equivalents
during
the
Cash
and
cash equivalents
at beginning
of the
year
year
189,149
271,269
161,212
118,857
Cash
and
cash equivalents
at the
end of the
year 388,418

NOTE 4 — TA NGIBLE
F
IXED ASSETS
Year
ended
31 Mar ch 2822 Furnitur
e
~il e ui
ment
Computer
~eui
ment
f
Total
f
Cost
Balance at
Additions
1 April 2821 7B,59B
715
343268
587
112i866
1,382
Disposals
Balance at 31 March 2822 79,313 34, 855 114,16B
Depr eciation
Balance at 1 Apr il
Char ge for year
2821 59,477
4,853
26,
2,
488
186
85,877
6,959
Disposals
Balance at 31 Narch 2822 64,338 28, 586 92,836
Net
book value
At 31 Narch 2822 f14,983 f6, 349 f21,332
At 31 Nar ch 2821 f19,121 f 7, 868 f26,989
Year
ended
31 Narch 2821 Furniture
~Re ui
ment
Computer
~eui
ment
Total
f
Cost
Balance at
Additions
1 April 2828 98,835
563
33, 548
728
123,575
1,291
Disposals (12,888) (12,888)
Balance at 31 Narch 2821 78,598 34, 268 112,B66
Depreciation
Balance at
Charge
for
Disposals
1 April
year
2828 64,896
6,281
(11,628)
23,987
2,413
BB,BB3
8,614
(11,628)
Balance at 31 March 2821 59,477 26, 488 85,877
Net
book value
At 31 March 2821 f19,121 f7, 868 f26,989
At 31 March 2828 f25,139 f 9, 553 f34,692
NOTE
5 —DEBTORS
Falling
due
within one year 2822f
Childcar e fees receivable 37,458 44,772
Prepayments
Accrued
income
7i658
48
6,849
3,878
Other
debtors
171 479
f45, 327 f55,178

one ye ar
2822
f
2821f
Tr ade creditor s 18,465 9,471
Tax and social security
Other
creditors
5~ 248
1,291
4,747
1,277
Accrued
Retainer
charges
received
in advance 9,545
16,883
9,896
13,284
Defer red income 31
Childcare fees received in advance 19,455 25,786
f62,118 f64,381
NOTE
7 — INCOME
FROM
CHARITABLE CHARITABLE ACTIVITIES
2822
Year
ended
31 March
2822 Unrest-
ricted
Rest-
ricted
f
Total
f
Grants
receivable
M~onet at
Early Years
Education
grant
Early
Year s Pupil
Pr emium
funding
Children
in care funding
Cor onavir us funding
Meal grants
COMF
gr ant
County
Project
Fund
22
Milk contributions
411,458
7,586
15,567
3,377
8,468
418
288
36
411,458
7,586
153567
3,377
8,468
418
288
518
482 447,814 447,496
Fees
and
other
income
User
fees
292,733 11@385 384@118
Occupancy
income
Photography
3,828
232
628 33828
868
296,793 12,813 388,886
f297,275 f459,827 f756,382

Year
ended
31 Narch
2821 Unrest-
ricted
f
Rest-
ricted
f
Total
f
Grants
receivable
M~onetar
Early
Years
Education
grant
Early
Years
Pupil
Premium
funding
Children
in care funding
Coronavirus
funding
College
grants
Meal grants
Milk contributions
328 446,374
5&556
12,887
198,565
3,987
446,374
5, 556
12,887
288,565
588
3,987
328
18,828 6589569 669,397
Eees
and
other
income
User fees
Occupancy
income
Training
income
186'515
185
(35)
8,443 194,958
185
(35)
186,665 8,443 195,188
f197,493 f667,812 f864,585
NOTE
8 — OTHER
INCOME
2822
Year
ended
31 Narch
2822 Unr est-
ricted
Rest-
ricted
f
Total
f
Other
income
Gain
on disposal
of
Sale of equipment
tangible fixed assets 932 rictedd 932
f
932
f f932
Year
ended
31 March
2821 Unr est-
ricted
Rest-
f
Total
f
Other
income
Gain
on disposal
of
tangible fixed assets 3,668

NOTE 9 — EXPENDITURE
ON
CHARITABLE CHARITABLE ACTIVITIES
2822
Year
ended
31 March
2822
Unrest- Rest-
ricted ricted
f
Total
f
Pa roll
and related
costs
Wages,
salaries
and
pension
178,366 353,882 523,448
Training (777) 5,539 4,762
Other
employment
costs
13852 33672 43724
Other direct
costs
Winter
meal
voucher s
9,689 9,689
Consumable
materials
23572 8,822 18,594
Catering
—food
and other
consumables
8,876 1,251 18,127
Premises
cleaning
and
mater ials
1,139 23886 4,825
Water
and
sewerage
395 1,238 13625
Nappy
and
waste
disposal
costs
Light
and
heat
Building
repairs
and
maintenance
13322
33538
5,476
2,913
7,589
18,114
4,235
11,127
15,598
Repairs
and
renewals
of
equipment 355 79 434
Depreciation
of operating
equipment
Room hire
and storage
costs
43985
1,691
1,974
8,699
63959
18,398
Other direct
costs
21 188 289
Mana
ement
and administrative
costs
Telephone
and
postage
2,815 4,816 63831
Pr inting
and stationery
General
insurance
778
1,683
2,418
3,874
3,188
4,677
Memberships
and
subscr iptions
371 1,171 1,542
Advertising
and
promotion
Computer
consumables
and
Bad debts
IT support 129
1,854
8,387
717
2,725
4,986
846
3,779
13,293
Miscellaneous
expenses
41 64 185
Pr ofessional
and finance
costs
Accountancy
fees
1,924 4,787 6,631
Bank charges 86 241 327
Professional
and legal
costs
626 344 978
Independent
examiner's
fee
522 1,278 1,888
Interest
payable
27 27
f2183566 f4433388 f6613874

NOTE 9 — EXPENDITURE
ON
CHARITABLE
ACTIVITIE
S (continued)
2821
Year
ended
31 March
2821
Unrest-
ricted
Rest-
ricted
Total
E E
Pa roll
and related
costs
Wages,
salaries
and
pension
Training
Other
employment
costs
188,486
699
(585)
486,544
1,587
767
594,958
2,286
182
Other
direct
costs
Winter
meal
voucher
s
Consumable
materials
Catering
—food
and
other
consumables
Premises
cleaning
and materials
Water
and
sewerage
Nappy
and
waste
disposal
costs
Light
and
heat
Building
repair s and
maintenance
Buildings
insur ance
Repairs
and
renewals
of equipment
Depreciation
of operating
equipment
Room
hir e and storage
costs
Other direct costs
1,587
5,992
165
522
299
2,881
1,255
228
651
6,526
1,546
(338)
2,58B
3, 576
557
5,742
1,846
3,535
B,347
28,837
488
941
2,888
9,368
(211)
2,588
5,883
6,549
5, 987
1,568
3,834
18,348
22,892
628
1,592
8, 614
18,914
(541)
Mana
ement
and
administrative
costs
Telephone
and
postage
Printing
and stationer
y
General
insurance
Memberships
and
subscr iptions
Advertising
and
pr omotion
Computer
consumables
and
IT support
Bad debts
Miscellaneous
expenses
3,616
695
1,682
5B5
124
1,464
4,291
4
B, 548
29712
3,898
1,413
766
3,628
2,163
18
12,164
3,487
4,692
1,998
898
5, 884
6,454
14
Professional
and finance
costs
Accountancy
fees
Bank charges
Professional
and legal costs
Independent
examiner 's fee
1,913
165
733
522
4,645
185
167
1,278
6,558
358
988
1,B88
E144,588 E576,237 E728,825
to cover
the
to cover
the
sho rtfall
of
y , y
the fund.
ay
NOTE 11 —PAYROLL AND STAFFING
2822f 2822f
Staff costs
Gross
wages
Employer's
and salaries
national
insurance
(net of employer 's allowance) 499,565
173575
567,482
28,573
Pension
contr ibutions
6,388 6,895
f523,448 f594,958

NOTE 14 — MOVEMENT
ON
FUN
DS
IN
THE
YE
AR
Balances Direct Tr ansfer s Balances
Year ended
31 March
2822
brought
for ward
Incoming
resources
outgoing
resources
between
funds
carried
forward
Unrestricted
General
fund
14,161 1,318 (5,431) (4,944) 5,896
Designated
funds:

Building
management
Occupancy
43,626 3,828 (2,476)
(8,884)
58,858
6,888
188,888
1,824

-
Family
support
Staff rationalisation
211
71,771
6,299 211
78,878
Outaskool
adventures
Little
Bar n
Qwls
214 2,351
58,795
(1,758)
(24,388)
(21,985) 681
4,724
Day care 68,778 248,343 (175,885) (44,228) 89,896
198i761 298,627 (218i566) 278,822
Restricted
- Magpies
Pre-school
29,447 132,392 (115,734) 46,185
Ear ly year
education
Little
Bar n
Owls
45,898 165,417 (178,829) 48,4S6
Early
Year
Education
Funding 16,448 141,277 (138,352) 19,373
Ear ly Year Pupil
Premium
funding—
Dinky
Ducks
2,236 (1,687)
Early
Year
Pupil
Premium
funding—
Little
Barn
Owls
1,543 (1,284) 339
- Early
Year Pupil
Pr emium
+unding-
- Magpies
Meal grants
1,479 3,727
8,468
(3,292)
(9,689)
435
338
- County
project
fund
288 (24) 176
- Contain
Outbreak
Management
fund
418
- CARS
and
SSP
3,377 (3,377)
92,472 459,839 (443,388) 188,283
E291,233 f757,666 E(661,874) E E387,825

NOTE 14 — MOVEMENT
ON
FUN
DS
IN
THE
YE
AR (continued )
Year
ended
31 Mar ch 2821
Balances
brought
forward
Incoming
resources
Dir ect
outgoing
resources
Transfers
between
funds
Balances
carr ied
for ward
Unrestricted
General
fund
Designated
funds:
14,575 18,428 (11,884) 14,161
— Building
management
- Occupancy
Family
suppor t
— Staff rationalisation
— Outaskool
adventures
Little
Barn
Owls
— Day care
- Creche
47,129
749
211
88,881
(19,474)
17
23,158
(Si798)
185
33,498
157,862
(3,583)
(2,233)
(49541)
(24,289)
(98,848)
(98)
1,299
(9,838)
24,815
(9,812)
(13,394)
5,888
43,626
211
71,771
214
68,778
141,376 281,973 (144,588) 198,761
Restricted
— Magpies
Pre-school
- Ear ly year
education
- Little
Bar n
Owls
343
647
142,545
198,848
(113,441)
(145,589)
29,447
45,898
Early
Year Education
Funding
- Meal
grants
- CjRS and
SSP
- COVID-19 fund
139,875
3,987
176,677
13,888
(124,134)
(2,588)
(176,677)
(13 p 888)
16,448
1,479
1,697 667,812 (576,237) 92,472
E143,873 E868,985 E(728,825) E291,233

Year
ended
31 March
2822
Year
ended
31 March
2822
Fixed Net current Net
Unrestricted assetsf assets assetsf
General
fund
Designated
funds:
1,148 3i956 5,896
Building
management
Occupancy
Family
support
Staff rationalisation
Outaskool
adventures
Little
Barn
Owls
Day
Car e
7,432
196
816
5,455
92,568
828
211
78,878
681
3,988
83,648
188,888
1,824
211
7S,878
681
4,724
89,896
15,839 263i783 278i822
Restricted
Magpies
Pre-School
Early
year
education
Little
Barn
Owls
Early
Year
Education
Funding
Early
Year Pupil
Premium
funding
— Dinky
Ducks
Early
Year Pupil
Premium
funding
—Little
Barn
Early
Year Pupil
Premium
funding
—Magpies
Meal
grants
County
project
fund
Contain
Outbreak
Nanagement
fund
CjRS and
SSP
Owls 1,678
3,881
1&614
44,427
379485
17,759
549
339
435
338
176
418
46,185
48,486
19i759
549
339
435
338
176
418
6,293 181,918 188,283
ACCUMULATED
FUNDS
AT 31
MARCH
2822
f 21,333 f365,693 f387,825

MOTE 15 — ANALYSIS
OF
NE
MOTE 15 — ANALYSIS
OF
NE
T ASSE T ASSE TS
BETW
EEN
FUNDS
(cont inued)
Year
ended
31 Narch
2821 Fixed
assetsf
Net current
assets
f
Net
assets
f
Unrestr icted
General
fund
1,518 12,643 14&161
Designated
funds:
Building
management
Occupancy
Family
support
Staff
rationalisation
9&987
261
33&719
(261)
211
71&771
43,626
211
71,771
Outaskool
adventures
Little
Barn
Owls
964 (758) 214
Day
Car e
7,157 61&621 68,778
Cr eche
19,887 178,954 198,761
Restricted
Nagpies
Pr e-School
Ear ly year
education
Little
Barn
Owls
Early
Meal grant
Year Education Funding 2,238
3,749
1,195
27,289
41&349
15,253
1,479
29,447
45,898
16,448
1,479
CjRS and
SSP
COVID-19 fund
7,182 85,298 92,472
ACCUMULATED
FUNDS
AT 31
MARCH 2821 f 26&989 f264&244 f291&233