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2022-08-31-accounts

4 October 2022

Polstead Preschool Oxford

Chair Report for Academic Year 2021/2022

1. Overview

As ever, the academic year 1 September 2021 to 31 August 2022 has been a fun and busy time at Polstead Preschool. It is always a challenge to provide a safe, stimulating and fun environment for the children while at the same time meeting the requirements of the Early Years Foundation Stage (EYFS) and other relevant legislation. A challenge which the management committee and staff have excelled at over the year.

2. Financials

Polstead Preschool recorded a healthy surplus for the 2021/2022 academic year of £28,344 and as a result it was not necessary to increase fees for this year. Forecasts predicted only moderate increases to expenditure, most notably, staff salaries and rent, with no major expenditure items.

3. Staff

Polstead Preschool prides itself on its staff and remains committed to recruiting and developing highly skilled and competent professionals to ensure children are given the best opportunity to thrive whilst at the setting. There have been minimal changes to staff over the year with one early years practitioner leaving in September. A number of courses have been completed by the staff in the academic year in order to develop their skills and ensure compliance with legislation.

The supervisor is currently studying towards a masters degree, the deputy supervisor towards a level 5 childcare qualification and an early years educator qualified at level 3 and is now studying towards a level 4 qualification. This training is being funded by the preschool.

4. Admissions

Over the past three years Polstead Preschool has struggled to start the school year with high numbers of children due to very low numbers on the waiting list. Numbers do pick up through the year but this does cause a disruption to staffing levels and provides challenges in the settling in processes. A target has been set for the next academic year to raise our profile in the community by circulating pamphlets and advertising on the relevant websites.

Charity number: 1114438, Ofsted URN: 133989

Chair Report 2021/2022

Page 1 of 3

4 October 2022

Month 2022 2022 2022 2021 2021 2021
Children Hours Amount Children Hours Amount
Sep 29 2,256 £20,274 17 1,287 £24,181
Oct 30 1,947 £13,134 21 1,191 £8,780
Nov 29 2,661 £12,104 23 1,548 £8,728
Dec 29 1,581 £415 23 1,101 £568
Jan 28 2,151 £19,741 26 1,770 £19,911
Feb 28 1,851 £7,086 29 1,494 £3,634
Mar 28 2,874 £13,603 29 2,319 £8,877
Apr 31 1,326 £1,516 29 1,068 £19,576
May 28 2,178 £24,266 32 2,004 £8,067
Jun 29 2,379 £13,969 32 2,055 £12,127
Jul 29 1,755 £1,089 32 1,836 £729
Aug 0 0 £8,042 0 0 £50
Total 28.91 22,959 £135,239 26.64 17,673 £115,228

5. Billing

The switch to emailed bills has been very successful and has allowed the preschool to reduce its expenditure on printer ink and paper, in addition to environmental benefits and efficiency improvements in the invoicing process.

6. Fundraising and Events

The year kicked off with a fantastic Nativity play. The event raised around £400 for the preschool and much enjoyment was had by all, especially the children.

Other events held were:

7. Investments

In the year, Polstead Preschool has made minor investments in preschool resources, for example, toys, stationery items, arts and crafts resources and learning kits, and, in conjunction with the St Margaret's Institute, is currently investing in the development of the outside area.

Charity number: 1114438, Ofsted URN: 133989

Chair Report 2021/2022

Page 2 of 3

4 October 2022

8. Summary

In summary the 2022 academic year has been a resounding success and the work done will ensure that Polstead Preschool remains well-regarded in the local community and will continue to be known as an excellent provider of childcare services.

Lastly, I wish to formally thank the staff, my fellow committee members and our wonderful parents for their passion and energy in making Polstead Preschool a valued and respected childcare provider in the community.

Will Fiennes Chair

Charity number: 1114438, Ofsted URN: 133989

Chair Report 2021/2022

Page 3 of 3

Summary

Polstead Preschool Oxford

Income and Expenditure

1 Sep 2021 to 31 Aug 2022
Income
Council Funding
Direct Public Support – Gifts in Kind
Fees
Fundraising
Registration Fees
Sales
Total Income
Total Cost of Goods Sold
Gross Income
Operating Expenses
Accumulated Depreciation
Administration
Computer and Internet Expenses
Events
Food
Insurance
Meals and Entertainment
Office Supplies
Staff costs
Printing and Reproduction
Professional fees
Rent
Repairs & Maintenance
Subscriptions
Telephone and Broadband
Training
Total Operating Expenses
Surplus (Deficit)
2022
2021
2022
2021
£70,918
£63,431
£440
£450
£62,375
£250
£51,174
£80
£880
£470
£135,239
£115,228
£0
£0
£135,239
£115,228
£318
£10,988
£1,587
£172
£532
£780
£1,812
£77,880
£6
£50
£11,925
£42
£205
£539
£60
£9,121
£596
£70
£696
£768
£406
£2,662
£57,969
£4
£100
£12,094
£341
£205
£317
£1,933
£106,895
£87,281
£28,344
£27,948

Page 1

Summary

Balance Sheet

Assets
Cash and Bank
POLSTEAD PL
POLSTEAD PLA
Total Cash and Bank
Other Current Assets
Total Other Current Assets
Long-term Assets
Machinery, equipment, furniture & fixtures
Total Long-term Assets
Total Assets
Liabilities
Current Liabilities
Deposits Received
Deposits Refunded
Total Current Liabilities
Long-term Liabilities
Total Long-term Liabilities
Total Liabilities
Equity
Retained Earnings
Unrestricted funds
Surplus for year
Special Reserves
Total Retained Earnings
Total Equity
31 Aug 2022
31 Aug 2021
31 Aug 2022
31 Aug 2021
£99,740
£90,972
£70,778
£90,953
£190,712
£161,731
£0
£0
£318
£0
£318
£190,712
£162,049
£10,300
-£6,500
£3,500
£3,800
£3,500
£0
£0
£3,800
£3,500
£119,972
£28,344
£38,597
£92,024
£27,948
£38,577
£186,912
£158,549
£186,912
£158,549

Page 2

Summary

Notes to the accounts

For year ended 31 Aug 2022

1. Accounting policies.

1.1. Accounting convention.

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard (FRS), the Charities Act 2011 and the requirements of the Statement of Recommended Practice (SORP), Accounting and Reporting by charities.

1.2. Taxation.

The Preschool is exempt from tax on its charitable activities and therefore unable to claim back VAT on purchases. The Preschool does pay tax on purchases, PAYE and NIC, on salaries.

1.3. Fund accounting.

Where there is a legal restriction on the purpose to which a fund may be put, the fund is classified either as a restricted fund or an endowment fund. Restricted funds are those where the donor has provided for the donation to be spent in furtherance of a specified charitable purpose. Polstead Preschool’s restricted funds tend to result from appeals for specified purposes.

2. Trustee benefits.

The following trustees received payments in the year for services delivered:

- Ms Klara Fergusson is also a paid employee in the role of joint supervisor.

3. Income.

Income was significantly higher for the year due to increased numbers of attended hours, specifically afternoon hours. Hourly rates were kept at the same level as the previous year. Sales reflect the sale of T-shirts and various articles produced by the children to parents.

4. Staff costs.

2022 2021
Payroll – Salary & Wages £66,267 £51,012
Payroll Employer Taxes & Deductions £6,453 £3,617
Payroll – Employer's Share of Benefits £5,160 £3,339
£77,880 £57,969

Staff salaries were increased in April to cater for the increase to the minimum wage and living costs.

Page 3

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF POLSTEAD PRESCHOOL, OXFORD (CHARITY No. 1114438) FOR THE YEAR ENDED 31 AUGUST 2022

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity's trustees consider that

an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act), as amended by

Basis of independent examiner’s statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the

Accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

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

requirements of the 1993 Act have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

M Watkinson

Michael Watkinson MBE Charity Financial Consultant 1 Cote House Farm Cottages Cote, Oxon OX18 2EQ

22[nd] June 2023