## ||||||~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|