Charity reglstratlon number 1124222 Company raglstrallon numl)er 06541176 IEngland and Wales) PATA (UK) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
PATA (UK) LEGAL AND ADMINISTRATIVE INFORMATION Trustees K Heaton-Jones A Williams D Jones N Cranfield S Allen H J Walker Chalr N Cranfield Chief Executive J Craswell P Hayball (Resigned 26 August 2024) Treasurer S Allen Secrotary H Ducker Charity number 1124222 Company number 06541176 Principal address Chequers Brldge Centre Painswick Road Gloucester GL4 6PR Registsred offlce Chequers Bridge Centre Painswlck Road Gloucester GL4 6PR Auditor Griffiths MarshaS1 4th Floor Uanlhony Warehouse The Docks Gloucester GL12EH Bankars National Westminster Bank 21 Eastgate Street Gloucester GL11NH CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
PATA (UK) CONTENTS Page Trustees, report Statemenl of trustees, responsibililles 13 Independent audltor's report 14-16 Slatement of financial adivlties 17-18 Balance sheet 19 Statement of cash flow8 20 Notes to the financial statements 21-35
PATA (UK) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2024 The trustees present their annual report and financial statemenls for the year ended 31 Augusl 2024. The accounls have been prepared in accordance with the accounting policies set out in nole 2 to the accounts and comply with the charity's Memorandum of Association, the Companles Act 2006 and 'Accountlng and Reporting by Charities.. Statement of Recommended Practlce applicable to Charities preparing their accounts in accordance with the Flnanclal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effecllve 1 January 2015). structure, governance and management The charity was incorporated by guarantee on 20 March 2008. It has no share capital and is a regislered charity. The guarantee of each member is limited to £1. The trustees, who are also the directors for the purpose of company law, and who served during the year were: K Heaton-Jones A Williams L Woore, nae Adler D Jones N Cranfield S Allen J P Griffin H J Walkèr (Resigned 30 January 2024) (Resigned 21 November 2023) Recrultment & Appointment of Trustees Truslees are recruited from the PATA (UK) {herein referred lo as PATA) membership. The officers are elecled from within the Board of Trustees. The Board may co-opt trustees with specialist knowledge or inte81. Trustee Inductlon & Training PATA has an established trustee induction programme. New trustees meet with key staff members and are given relevant publicalions. Training (both internal and external) Is provided for Trustees as required. Oryanisational structure & decision making All the main decisions concerning significant developments for Ihe organlsation are discussed and ratif16d at Board of Trustee meetings. Declsions wllh finan¢lal impact need approval of Twslees. Decisions on the day to day runnin9 of the organisation are taken by Ihe Chief Executive and Chair of Truste6S. Related parties PATA membership consists of both early years and childcare settings and Indlvlduals, All members are autonomous from PATA. Review of risks PATA regularly reviews the strengths, weaknesses, opportunitles, and threats to Its business. The trustees have assessed the major risks to whlch the charlty Is exposed and are satisfied that systems are in place to mitigate exposure to the major rlsks. Key risks are Identlfied In the delail of this Truslee's report.
PATA (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Objeetlves and actlvltles The Charity's Alms More children and families benefit from PATA supporting high qualily communily leaming, play and early years education, The Charity's objects ("the Objects") a ' to enhance the development, care and education of children primarily under statutory school age and also of children and young people of school age by encouraging parents to understand and provide for the needs of their Children through community groups., and to encourage the formatlon of groups offering appropriate play, education and care facilities, together with the opportunlty for parents to take responsibility for and to become involved In Ihe activities of these groups, ensuring that such groups offer opportunities for all children and young people whalever thelr race, culture, religion, means or abilily and offerlng continuing support, encouragement and help lo Ihese groups,- and to encourage the study of the needs of such children and their families and promote public Intèrest In the recognition of these needs. Public Benefit Statement The trustees have considered thelr duty In sectlon 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by th8 Charily Commisslon and believe that PATA offers a Public Benefft by '. offering support and advice and appropriate services lo Il's member settings, including to the parent commlttee$ who oversee and support many ofthem., offering high quality trainlng and development opportunities to practitioners working with children and parents where appropriate; and offering small grants to improve both the physlcal environment of charitable childcare settings and sklll level of those working with the children. The benefits of these services and support are measured via regular user surveys and feedback received along wllh the contlnued and improved sustainability of the voluntary and community early years settings in Gloucestershlre. Maln objectlves for 2023-24 To review the stralegic plan for the organisation post covid and lo set the dlreclion for the short and medium term. To offer a range of accesslble, responsive, information advice and guidance (IAG) servlces to member settings, their staff, and volunteers by offerfng online resources and newsletters. IAG will also be offered to course attendees and organisatlons. Servlces are offered through a telephone helpline, emaillonllne contacts, or face lo face. To deliver specialist support services and proJects that respond to the needs of settings working wllh chlldren and young people which include specific services to PATA members and a payroll service. To develop the PATA Managed Groups, (PMG) infrastructure, administration, and team skillset to ensure their sustainability and provide the foundation for potential future acquisitions. To provide high quality training and development opportunlties for those working or intending to work in the Children and Young People's sector, by running non-accredited short courses and workshops. To particlpate In partnerships and initialives that focus on enhancing support for eally years providers andlor giving them a voice on Issues and shared concerns, amplifying the voices of our members by advocating for them on behalf of the sector with decision makers both locally and nallonally.
PATA (UK) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 To continue to work in partnership with Gloucestershire County Council (GCC} and other relevant Voluntary and Community Sector (VCS) organisations and take part in and encourage others to respond to research and consultations. To undertake planned programmes of work that focus on PATA'S own development and continuous improvement. We will seek to develop our quality improvement programme and monitoring and evaluation framework. The trustees have paid due r8gard to guidance issued by the Charity Commlsslon in decidlng what aclivilies the organisation should undertake. Statement of Grant Maklng Pollcles The 'Group Support and Development Fund, is financed from donations as and when they are received. This offers granls under three headings. Emergency, Development and Upskilling, Thes@ categories enable a broad and strategic use of the funds to help secure the viability of groups for the years to come, as well as responding to immediate needs. PATA has continued to support groups In need, and particularly those al crisis point following serious complaints, safeguarding or staffing issues by providing speciallst HR and management support which has Included altendance at key meetings and ongoing specialist telephone support. Investment actlvllles Funds are only retained in bank current accounls for Immediate reoulrements. The remaining funds are relained in business r8s8rve accounts to optimlse the interest receivable and prote¢llon available through the Financial Services Compensation Scheme. Volunteers involvment All major decisions concerning business plans, strategy and finances are taken by charity trustees wllhin the Board of Trustees. PATA involves volunteers in building maintenance and gardening in PMG settlngs, parent fundraislng to support the PMGS and HR guidance. Across the settings and Head Office we have had 6 student placements (some reglstered on Early Years qualifications, some at school and considering future careers) and 3 volunteers In seltings. Partnership Working We conllnued lo work closely wilh Facts4Life, promoling delivery of thelr courses specifically for Early Years through our own settings and Members. Fa¢ts4Life is a charity In GIOUStershIre funded by the NHS Glou èstershir& Inte rated Care Boarij and thelr aim is to promote a new way of thinking about h@alth which promotes resilience. We participate in Ihe Best Start in Life Group, which is a Govemment initiative and facililated through GCC, to ensure that Early Years challenges are raised with key sector influencers at GCC and across the county. We are members of the VCS Alllance in Gloucestefshlre, sharlng knowledge and expertise in the Early Years field as approprlate and maklng use of thelr tralning to upskill Head Office staff.
PATA (UK) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED> FOR THE YEAR ENDED 31 AUGUST 2024 PATA Managed Groups {PMGI The biggest influences on the PMG budgets remain child numbers and slaffing costs. Child numbers increased significantly in three settlngs durlng the year and left us wtth a staffing Challenge due to a newly recruited staff member not startlng as expected in September and another moving to work in the GCC Early Years Team. The olher two settlngs saw a smaller increase in numbers even though they had extended their opening hours to 8am - 4pm through the introduction of breakfast and after session clubs. From Aprll 2024 working parents of 2-year-olds became eligible for up to 15 hours a week of free education and ¢hild¢are (funded hours), which saw a small increase in numbers of children attending. Despite the Government's announcement thal the initiative was to help more parents back into work, in practice and as we predicted, it mostly benefited those that were already paying for the hours. The impact for us was that we become more reliant on govemment funding, which accounts for 840/0 on our PMG income, and we lose the abilrty to set our own fee rates lo ensure ongoing viability. From September 2024 working parents of 9-months lo 3-year-old children wlll be eligible for 15 hours a wéek free education and child¢are, whlch for us may allow children to start as soon as they iurn two (rather than waiting until the term after they lum two}. We contiiiue to se8 low&r than expected numbers of parents paying for additlonal hours over thelr government nursery education funded hours. There are a number of factors influencing thls including changing working patterns, ongoing cost of livlng crisls and increased nded hours. Whilst funding has increased for two-year-olds this was negated by a contlnued and slgnlficant rfse in the National Living Wage {NLW). 820/0 of overall Income Is paid oul in staff wages which are very much driven by the NLW rate. The Early Years sector remains underfvnded and the redu¢lion in fée-paying hours makes it difficult for us to lift pay rates beyond tha NLW which Is impacting on r6t@ntion and r6cruitm6nt. This means we are not able to make declsions we would like to (such as being a Real Living Wage employer) or better rewarding qualifi¢ation and experience levels, There is still very much a reliance on staff seeing their roles as a vocalion. In some settings it has been necessary to retain more staff than child ratios determined to ensure we could increase chlld numbers as demand grew throughout the academic year and beyond. The Govemmenl launched a national marketing campaign to promote early years careers to support recrultment into the se¢lor, but we have yet to S68 any results from this. As mentioned, one of th8 blggesl challenges seen this year was another unprecedented rise in the NLW rale which saw staffing costs in April jump considerably higher than the rise in the funding rales. The increase from £10.4210 £11.44 per hour ran through the entire payroll in order to meet mandatory NLW rates and to maintain an incréasingly small differential for seniority of roles; this significantly impacted budgets and skewed previous budget for8casts for the year. We continue lo ask for our parents, assistance In giving voluntary donations as we are not permltted to charge lop-up fees for children attending funded hours only under the GCC Provlders Agreement. The PMGS have also undertaken many fundralsing activities to enable them to enhance their resources and ouldoor areas for Ihe benefit of the children. Thls fundraising relieves pressure on the budgets, whl¢h Cover essentials and overheads. and gives the panIS an opportunlly to contrlbute meanlngfully to thelr child's learning. Gift Aid Payments of £1.177 were received on the back of fundraising activities, which was added to the selling fundraising budgets. The number of children presenting with additional needs continu6S to be a challenge, some of which is attrll)ulable to their v6ry early formative years being spent during and post Pandemlc. For many children this had a negallve effect on their speech, language, personal independence, social and emotional skills thus impacting their whole early years developm8nt. This results in more children requiring lower ratio support and In some cases 1.,1 support, which is not funded for the vasl majority of children. This in turn puts additional pressure on all staff who are striving lo help all children to be ready for the next slage of their learning journey.
PATA (UK) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 We continued to work hard throughout the year to develop our currlculum and support our staffing teams to ensure our children recelved education and care that enabled them to be the best they can be. This was recognlsed during Ofsled inspections at PATA @ Penguins who achieved a slrong Good wilh an Outstanding element In Personal Development and PATA @ Elmbridge Under Fives who received an Oulstanding in all areas. We are extremely proud ofthese achievements which are very much deserved by the Managers and their leams. PATA staff continue to provide the majority of the administrative support for the settings and continue to work with Ihe managers to standardise policies, procedures, documenls and forms to make the provision sustainable for the future. This work continLSes to enable the PATA office team to provide key support to all groups in our membership through working directly with staff to identify and share best practlce across the county and to lead by example. All PMG pollcles were reviewed over the summer perlod wlth updates made as required. Each settlng has an Indivldual website set up with a standardised PATA template, but with infomiation specific to the setting. This links from the setting pages on the PATA website and is also linked from their Facebook pages. Each setting also has an open Facebook page for marketing purposes and a closed Facebook page to share photos and informatlon with current families. All settings now also have an Instagram page which they keep updated regularly. PMG staff attendees accounted for 123 places on PATA training Courses, Confirlbullng to their personal developmenl and enhanced practicelconlinulng Professional Development (CPD). This is in addition to the mandatory training (First Aid, Safeguarding etc) and online self-directed short courses through NoodleNow. PATA @ Winchcombe Early Years were successfully granted £500 from the Local Councillor Build Back Better scheme towards the installalion of a new dootway to a Rising 3s garden area to enable free flow for this group of children and outdoor play possibilities for the community Stay and Play group. The Manager has used fundraising money and volunteer help from the local Men In Sheds group who have bullt a new covered stage and seating area in the garden to replace the exlsting stage whl¢h was rotten. This group hav8 also volunteered to build the Trmp from the new Rising 3s doorway to glve the garden access that is needed. The HSBC grant from last year enabled us to Irain a m8mb8r of staff as a Forest School Leader giving us the opportunity lo run a Forest School Stay & Play during the year and Forest School Holiday Club sessions during the Summer. The lease at Winchcombe expired and the renewal suggested a 450/0 rise in rent in line with the terms of the lease and due to no increases having been made during the original term. We met with members of the Town Council, showed them the work we have done on the premises (especially the kitchen) and discussed the ¢hallenges the EY sector is facing. They were keen lo support ¢ontinualion of a Community Pre$choollPlaygroup in the town and look our suggeslions to Ihe next Council Meeting. The members reached the decision to accept our proposal of renewlng the Winchcombe Playgroup (PATA) lease at the Current rental rat8 With rental reviews at years three and six. (Previously Ihere would have been a year five only review). This represented financial support of £5,281.50 over the next Ihree years. Strategic decisions are made in conjunction with PATA Trustee5 for the purpo8e of ensuring community playgroups remain viable and that foundations are put in place to ensure we are able to save olher settings at risk rf necessary. Training and Development PATA training contlnued lo deliver training to indivlduals and Early Years settings and schools both throughout the UK and globally (to British Inlematlonal Schools) who want to access high quallly relevanl training. th the exception of some k)espoke tralnlng, all of our courses continued to be delivered via Zoom which has allowed us to both dellver training internatlonally and use trainers from around Ihe UK without Ihe necessity for factoring In their high travel and accommodation Costs. This has enabled us to keep our training course prices as compelltive as possible. During 2023-24 we ran 46 courses with 683 participants General (advertised courses) - 38 courses wllh 582 participants Ihat booked on. Bespoke- 8 courses wilh 101 participants that booked on.
PATA (UK) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Of the 683 bookings 18'/D were made by PMG staff., 590/0 were made by members and 230/0 by non- members. Continuing the trend from last year, we saw a reduction in participants of 320/0 which we know from our Training Surveys and speaking lo other tralnlng providers is due to the economic faclors affecting many settings- the lack of adequate funding, higher stafflng costs (due to NLW increases) and the impact of the ¢ost-of-Ilving crisis on rents, utilltles and cost of resourcas, as well as free training offered both by government programmes and other organisations. This has meant that many settings have only been able to afford mandalory training although they are very well aware of the need for CPD training to enhance practitioner skills.. The Statutory Framework for the Early Years Foundation Stage, Section 3.26 on Training and Skills slates: "Providers must support staff to undertake approprlate training and professional development opportunities lo ensure they offer quality learnlng and development experiences for children that continually improves." Our In-house team continued lo offer free (as part of their Membership subscription) onllne nefwork meetlngs to allow managers and senior staff from PATA members seltings to 'network' and talk through issues wlth their peers, We ran five during the year and we had 2 with special guest speakers- a 'Learning Walk, expert and 'Speech and Language, experts, (80/0 of participants- 56 of 683) . We also offer Coffee Evening Cllnics for Committee Members, HR clinics and Parent Support sessions (e.g., School Transitions supporv but have had no uptake for Ihese. We ran three additional free events.. An Insight inlo the Wonders of Forest School, BBC Tiny Happy People and Building Your Confidence wlth Ofsted (130/0 of our total allendees- 90 of the 683 participants) attended these. We continued our partnership with 2nd Chance for Paediatrlc First Aid Training and Facts4Life. Our partnership with NoodleNow grows stronger with many member settings taking advantage of the package we offer. This enables us lo offer discounted access to all of our members and our own staff. This year we introduced PATA Pocket-sized sessions to allow more practttioners to attend Iraining, which is more affordable for the seltings, These are shorter (generally 1 hour in length) whi¢h give an overview of a subject area, and they can be fast paced. These have been very well received and has enabled practitioners who attend the opportunity lo then request more in-depth training In the subject area or ask for bespoke training for whole staff group8. This year we ran 10 $¢heduled Pocket-sized sesslons and 1 bespoke. These are perfect as bespoke for Staff Team Meetings. Also, we regularly promole to our Member Settings that If th8y are a reglstered charlty they can apply for funding for bespoke training under our Group Support and Development Fund. We continue to look lo secure funding for further learning opportunities aiming to help learners to take the next step into volunteering or work in the childcare sedor. To widen the reach when marketing our training programme we trialled some pald for advertising through www.glos.info, a Gloucestershire Information website. Support the development of early years and ¢hlldcare settings We conlinued to provide a membership seIc@ to 165 playgroups, toddler groups, nurseries, out of school clubs, children's cenlres, childminders and individuals throughout Gloucestershire and ils borders, which includes providing informalion, advice and guldance on running effectlve groups, a job vacancy advertising service, subsidie8 on training, a Group Support and Development Officer and grant giving scheme, together with our long-established and well respected PATA Payroll Service. We continue to attract members from outside of Gloucestershire who are keen to benefit from the support PATA offers. Our vacancies service posted 137 individual jobs for 57 different member settings onto our own w6bsite durlng the year. Whllsl this is a decrease in Ihe number from the previous year, we know that recruitment is still a difficult area for many settings. 34 settings asked for Iheir advert to be reposted as they weren't able to re¢ruil withln their original timeframe. Due to our partnershlp with GlosJobs these were also posted aulomalically on the GlosJobs website free of charge. This sav@s seltings £48+VAT per job advertised. Jobs are also advertlS6d on Facebook'round-up, post each week,
PATA (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 The Group Support and Development Fund (GSDF) continues to offer grants in three distinct areas; Emergency, Development and Upskilllng. These categories enable a broader strategic use of Ihe funds to help secure the viability of groups for the years to come, as well as responding to immediate needs. Two groups requested and received a grant in thls academic year. The GSDF Is promoted on all ofour membership literature and our website on an open access page. Information about Is also Included in our Iralning feedbaok form which goes to every delegate. In addition to this we continued the initial two-year project from September 2022 to offer Charitable member settings one visit per year from a dedicated support officer, funded from the GSDF. This enabled us to reconnect with member settings and offer them much needed face lo face support from a qualified and experienced Early Years professional. The vlsits were extremely well reived, and several groups reported thal it helped them to secure a Good Ofsted raling following a visit. We have also been able to support a number of settings who received either Inadequate or Requires Improvement ratings, helping with developing and implementlng action plans or prodIng reassurance and support to managers and setting staff. We have provided additional paid for management and HR support to seltings where specialist help has been required lo deal with challenging circumslances. We conlinued lo support members with 11 email briefings covering everything from legislative changes, sector updates and support and advice. Some of these had additional in-depth infomiation sheets attached, such as a comparison for the old EYFS and the new provislons in January. We also made 4 blog posts on specific topics, with more planned for next year. As well as being emailed to all PATA members these are posted on the webslte in the Member's Area, providing a back catalogue of information for members to draw on. Our advice line and email help-desk SeiceS were invaluable to our members dealing wlth a large volume of enquiries splil by email and direct phone calls, mainly from reglstered childcare providers, playgroups or nurseries with some also from toddler groups and out of schoollholiday clubs. These dealt with slgnificant issues of which 210/0 related to human resources, 160/0 governance, 220/0 legislation as well as flnan¢ial and other concerns Including setting closures. Many groups were provlded wlth immedlate advice andlor signposting. Our website continues to attract both returning and naw visitors. The Home page, Training Course Calendar page and Ihe Job Vacancies pages conlinue to be the most active wilh over 14,500 views on the Job Vacancies page alone. Overall tolal page views for the year are above 115,000, up from 72,000 last year. Our Facebook page remains our primary source of social media engagement and provldes members and the wlder early years community wlth valuable up to date infomation. We post all sector related updales from Government and relevant regulalory bodies, as well as artlcles on current topics and Ideas for Improving practice. We also use it lo advertise upcoming training and provide a weekly round-up ofjob adverts. Over the year we published 199 posts, and our organic reach was over 26,000 (up 36.7 /0 on last year). Almost all engagement is through organic reach. We now have over 1000 followers. We have started profiles on Inslagram and Linkedln and will work to develop these in the coming year. We have worked with the Charities Commission to complete the adoption of the updated PATA Conslitution (2019) for a small number of groups who hadn't previously completed il fully. We also continue to monitor the need for other types of charitable set-up for setllngs but maintain Ihat for the majorlty of our members, the current format is the most suilable. PATA Payroll Service The PATA Payroll Service continues to be valued by its clients and numbers have increased from 229 to 234 regular clients, processing on average 820 employees per month. Some new clients have balanced out the playgroups which have closed who were payroll clients. Clients conslst of 67 Member settings, predomlnantly pre-school groups and 167 Non-member cli6nts made up of 154 parish and town councils, 8 other charities and 5 small business6slcommunity cafes. Our clients beneflt from Sage Cloud, whlch is an online storage 'cloud' thal allows employees, access independently to view their monthly payslips and their annual P60's. As well as our member clients receiving the PATA support for settings briefings, we ensure all our clients are kept up to date with key changes and relevant information regarding Iheir payroll processes. For many member settings where a sole adminislralor, treasurer or manager oversees the payroll side of their business, the support of the PATA Payroll team is vital.
PATA (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Elmbrldge Children's Centre To provlde security for PATA @ Elmbridge Under Fives, PATA took over the lease of Elmbridge Children's Centre during Gloucestershire's 2016 decommissioning plan for Chlldren's Centres. PATA @ Elmbridge Under Flves continued to wn wlth an additional room for Rising 3's and offer a Stay & Play sesslon in the Children's Centre for babies, toddlers, and their parents, which Is run by members of the selling team. The lease expired in September 2022. We slill awalt further information from GCC regarding the new lease for the building and any associated costs. Provide a volce for PATA membors and the wider VCS on external parlnerships PATA have regular contact with Gloucestershlre County Councll {GCC), as w@11 as other relevant VCS organisations aoross the county to provide information exchange on behalf of our members. We use our knowledge and influence at County level to ensure the voice of the sector is heard and help member groups to feel less alone and more supported. Again this year we championed Ihe need for prompt payment to all Early Years settings in the county of the underspend In the early years budget, pushed for a full increase on the headline rate for funding lo be confirmed as quickly as possible lo enable settlngs to budget for future tems. GCC ran a 'consultation' on the fvnding options and the payment timescales as ¢hildminders wanted monthly payments. The consultation process was flawed with providers being asked to make decisions with insufficlent infomiation lo be fully infomied and wilhoul consideratlon of the practicallties for term time only settings. We consulted wlth our members, many of whom were disappointed with the outcome of the GCC consullation and presented their position to GCC and the local MP5. We believe the process and final decision was heavlly influenced by pressure from local MPS who may not have fully understood the full sector picture and the impact on settings versus childminder5. We were invited to attend an Early Years Conference organised by GCC where we had a stand and advertlsed PATA'S support and seNices available. We continue to have conversalions with GCC'5 Early Years team, whlch allows us to communlcate the needs of the sector. This year we have started to work more closely wilh GCC when groups are identified as 'in need, to ensure we ar@ providing complimentary support services. With their increased budget from the government's Childcare expansion programme, GCC have increased their team (recrulllng one of our own stafft and Ihe support that they can offer. The PATA CEO and PMG Managers continue to be actively involved in the development of new support tools that the county was introducing for Early Years settings this year. This ensured they were as useful and relevant as possible building on the best practice used in our settings. CEO involvemenl in the Best Start in Life Group has opened up additlonal opportuniti8S to champion the needs of the sector and the support that PATA can offer. We continued lo reach out to local MPS highlightlng the difficulties faced in the Early Years sector and the impact of the government's policies. This included Ihe government's decision to change the ratios for two-year-olds to 1..5 Inslead of 1.4, which as previously mentioned we did not agree with due to the pressure this places staff under due to increasingly seen developmental delays In many children. Morton Michel continued lo provlde a sponsorship donation for PATA this year while a Passive Introducer scheme which would provide discounts for our members is in the process of being set up. Identify measures to Improve organisations effecllveness and officlency An audit was completed to assess the skill sel of the current Board of Trustees and to infom re¢rultment requirements for new Trustees. This covered Governance & Leadership. HR, Flnance, Operalions, Dlgital, Marketing and Fundraising. This identified a need for some additional marketing, digital and corporatelgranl fundraising expertise, whlch we will aim lo address on the next Trustee recruitment drive. We have slarted to make available documents and adaptable versions of our policies for member settings to purchase through our onliné shop. These can be easlly tailored to individual selting circumslances or used to sense check existing policies. Thls has already seen a small increase in rev8nue to the Support for Settings income Ilne. We continue to work on updating Ihe PATA Business Pack for relaunch in the next academic year. This, together with the sale of policles and documents will give member sellings the tools to deal with many of the queries that we get through Support for Settings and also help them to improve their own organisalions.
PATA (UK) TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 We have continued to invest in our IT infrastructure including replacement of power supplies for Pcs and replacement of old laptops as necessary. We value our staff teams highly and whilsl havlng Ilmited funds as a chartty we recognise the importance of providing staff benefits in order to Improve thelr personal Glrcumstances, improve professional practice and help with slaff retention. Our benefits Include.. Enhanced holiday for long service (one additional day's leave during term time after 2- and 4-years continuous service) Christmas shopping afternoon (one half day's paid leave to be taken in Q¢toberlNovember) Mid-year staff celebralion payment (budget of £10 per head for all those attending an event arranged for each settinglteam} Slaff Christmas party payment {budget of £20 per head for all those attending an event arranged for each settinglteam) Attendance at high quality CPD training events and access to NoodleNow & Flick for self-directed leaming. We contlnued our staff recognition programme with our Outstanding Achievement award. We will again4nclude annual awards in key categories to recognise the hard work and dedicatlon of members of our PATA team. At the beginning of September, we held our first in person, all PATA Staff Insel Day for three years due to Covid. This included Terrific Two's tralning and Masterdasses for PMG staff and a whole leam PATA update, lunch and awards presentation. 91°k of attendees raled the day overall 10 out of10. During the year we achieved the foundation level of the Healthy Workplace Award from Healthy Lifestyles Gloucestershire and will be invited lo an awards ceremony to recognise the work requlred to evidence and achieve this. We were extremely pleased Ihal the developments we have made, particularly post covid were acknowledged and pul us in a good position to complete this award. As we have already achieved some of the necessary criteria, we are considerlng whether to progress to the Enhanced Level which only seven organisations in Gloucestershire currently hold. We support all staff with CPD training through our own training programme, and by supporting them to access other relevant training. This year we were pleased Io sUPPOrt Head Office and PMG staff (who are not already qualified) to complete accredited training as follows.. 2 x Level 3 Early Years Educator (one of which was an apprentice) 2 x Level 3 Forest School Tralning 1 x Level 2 Certificate in Understanding Mental Health Flrst Ald and Mental Health Advocacy in the Workplace One staff member is enrolled on a L3 Buslness AdmlnislralorApprenticeship. One staff member is enrolled on a CIPP Payroll Technlcian Certificate Three further staff are enrolled on L3 Early Years Educator programmes (two as apprentices) One staff member Is enrolled on a L5 Early Y8ars Senior Practitioner One staff member is enrolled on L1 and L2 SAGE payroll qualifications All of these quallfications are due to be completed next year and the year afier. Our Wlld Apricot m8mbership database and training course management system contlnues to be used, and wa keep abreast of system upgrades to capitalise on any further efficiency and cost savings Ihese can bring. We are conslantly updaling our website and looking for ways to provide additional support and lools for both our members and our wider audience through its mobileryfriendly content. The Head Office team continue to have the option to work in a hybrid way, working half of their hours from home as well as being in the office. We ¢onllnued to be a preferred and Irusted source of informalion for our members through our regular brieflngs. blog posts and our email and telephone support.
PATA (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Fundraising Performance PATA continues to source and apply for funding for specialisl projecls that support the development of early years and childcare settings. Most of PATA'S activities are funded through partnership contracts, nursery education funding and charges for services provided or membership fees. Traditional fundraising from the general public represents only a very small part of the charity's income and usually originates through the PATA Managed Groups where they fundraise locally for improvemenls to their own settings. PATA Restructure PATA'S CEO for the last nine years, Paula Hayball, retired at the end of thls academic year which created an opportunity to review PATA'S organisational Structure. The decision was made to appoint a new role of PMG Area Manager, to take on the day-to-day responsibility of the PMGS and become the Ofsted Nomlnated Individual for PATA. This then allowed the recruilment of a reduced hours CEO who can focus on growing the charity as a whole and wldening charitable and business partnerships. Consideration of factors wlthin & outside the Charity's control Despite new government initiatives the position within the Early Years sector has not significantly changed. It remains at crisis polnt primarily due to financial issues relallng to th@ funding rates, recruilment and the National Living Wage. These are fundamental to every Early Years selting's budget and Impact greatly although are completely out of individual setting's control. Thls is compounded by the lack of notlce of funding rate changes and havlng to be reactive to Living Wage increases. Low wagés and the ever-Increa$lng ¢hall8nges in settings with children's increasingly demanding educalional needs have been contributory factors in the recruitment crisis In the Early Years sector. Early Years relles very much on staff seeing Iheir role as vocational and many practitloners and managers have been forced to make the difficuS1 decision to leave the sector due to financial reasons or their own wellbeing. Repeated recrultm@nl is cosuy in terms of Ilme, money and resources, addlng further financial pressure lo the business. Increased children numbers in seltings, higher funding rates for two-year old5 and an Increase in fee rales, whilst malntaining fvndraising and voluntary donalion lev@Is, has seen a 20% overall Increase in PMG income. We contlnued to control expenditure where possible despite increasing cosls to ensure viability of the seltings. We have seen more parents waitlng for their children to become eligible for 3-year-old funding rather than paying for sessions while their children are still two years old. Many parents deferred their children's start dates, often at short nolice, which in turn contributed to higher staff costs due to the need to retain staff to meet demand later In the academic year. The additional bank holidays for the Qu6en's funeral and the subsequent King's Coronation resulted In the loss of two days parent's fees Income, as the settings were forced to close, but staff wages still had to be paid. All of these factors resulted in a significant variatlon between actual fee income received and the estimates in our W611-established and usually accurat8 forecasting model for the year. Flnanclal review Pollcy on reserves PATA holds reserves based on a reallstlG assessment of need. The purpose of reserves is to provide securlty and stability to the association and enable PATA to meet its legal obllgations in the event of having to dissolve. It aims to keep Ihe equivalent of six month's core running costs in unrestricted funds (in realily we have 3 months although the aim is 6 months) so that th8 money can be called upon in tim@s of short-term cash flow dlffi¢ulties.11 aims to retain enough money to carry out its legal obllgations in the evenl of it having lo close whlch includes, salary payments lo cover notice periods, obligations to staff for redundancy costs, any payments required lo terminate leases and similar contracts. At the end of each financial year, the CEO, Boafd of Trustees, and the Finance Manager revlew the amount of money held in reserves. 10-
PATA (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Consldaratlon of SurpluslDeficit In the financial year 2023-24 we saw an increase in our income of £100k. This came from several areas across the bltsiness. Income from PMGS was significantly hlgher than prevlously {£138k} mainly due to Increased children numbers, higher funding rates for two-year olds and an incr6ase in f66 rates. Payroll incom6 and bank interest received also increased. Tralning income was reduced by 550/0, This was as a result of settings not having sufficient Income to pay for qualily CPD training and in many cases were relying on free govemmenl tralnlng. In order to make tralning more affordable we introduced a series of pocket-sized training sessions which proved popular but generated lower Income. Again, this year we did not have any major conlractsl commissions with any Local Authorities which exa¢ert)ated the problem. Support for Settings income remained unchanged. There was no income from any external project Involvemenls. the GEM project ended in 2022. Operating expenditure during the year increased by £22k overall. Staffing costs increased due to Ihe ne$sIty of keeping staff during the recruitment crisis and the large Increase in National Living Waga. In the financlal period 2023-24 PATA made a deficit of £-20,634 (Financial year 2022-23.. deficit of £-98,656.) Any surpluses are used to ¢ontinue to support our membership and charitable aims. Prin¢lple fundlng sources PATA'S income and fundln9 sources for 202&24 were: PATA Managed Groups- Nursery Education Funding and Parent Fees Payroll seNice fees (Split by member and non-member clients) Membership fees Support for Setting management services Individual training course fees Bespoke trainlng course fees Morton Michel sponsorshlp donation EYITT bursary payment PMG fundraising and Gift Aid on fundraising donations Funding and fees received termly for the PATA Manag8d Groups are used to provide nursery education for the children of each setting in line with the principles and praclices of the Statutory Framework for the Early Years Foundation Stage. A Sinking Fund of £35,000 exlsted lowards any costs incurred from Ihe PATA Managed Group premises we have responsibllity for. There was no expenditure aga5nst this fund in 2023-24 therefore a decision was made to maintain this level and start 2024-25 with £35,000. A Refurbishmenl (designaled) Fund of £18,533 existed for PATA and the PATA Managed Groups toward5 redecoration, replacement of infrastruclure, equipment and furnishings which may be needed over and above any localised fundraising efforts. During the year we purchased a new laptop and following issues with Head Office PCS, replaced the power supply units of all PCS. We also contributed towards new sheds at Winchcombe. This totalled £3,800, leaving a balance of £14,734. The Continuing Professional Development Training Bursary (designated fund) was ¢realed lo support the Iraining and development of members of office and PMG staff which is ov6r and abov8 each settlng's Sndivldual Iralnlng budget. This fund was used for an Inset Day at the start of th6 academic year for all staff to attend. Makaton training was provided for a PMG Manager, Forest School training provided for an EY Practilioner and a CIPP Payroll Technician Certificate paid for a member of the Payroll Service team. A total of £6,189 was spent, leaving a balance of£9,103. The PATA Group Support and Development (restricted) Fund received income of £1,342 from a closing member setting. We awarded one granl for £500 to a member setting towards roof repairs. Funded a Support Officer to visit charilable member sottings and covered Ihe wst of provSding 5 Network Meetings {free for members) and the BBC Tiny Happy People workshop. Total cosl of £9,373. leaving a closlng balance of £15,328. 11
PATA (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 The Elmbridge Children's Centre Transition (designated) Fund is used to cover the rates cost each year. Total cosl of £1,073, leaving a closing balance of £5,726. Other grants and contrads awarded as above have e abled PATA to succeed thls year in its key objectives. Specifically, PATA has &mployed staff, purchased consumables, occupied an office base and five PATA Managed Group setting buildings to carry out Its aims and objectives. Auditor In accordance with the company's artlGles, a resolution proposlng that Griffiths Marshall be reappointed as auditor of the company will be put at a General Meetlng. The trustees, report was approved by the Board of Trustees. N Cranfield Chair Dated.. 12-
PATA (UK) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2024 The trustees, who are also the directors of PATA (UK) for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Unlled Klngdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial stalements for each financial year which give a twe and falr vlew of the state of affairs of the charity and of the incoming resources and application of resources, including the income and 6xpenditure, of the charitable company for that year. In preparing these financial statements, Ihe truslees are required to: select suitable accounting policies and then apply them consistentty., observe the methods and principles in the Charlties SORP., make judgements and estimales that are reasonable and prudent. state whether appllcable UK Accounting Standards have been followed, subject to any material departures disclosed and explained In the financial stalements., and prepare the financial statements on the golng concern basis unless it is inappropriale to presume that the charity will continue In operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonabl8 accuracy at any time the financial position of the charity and enable them to ensure Ihat the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. The trustee5 are responsible for the Maintenan and integrity of the charity and financial information included on the charity's website. Leglslation In the Uniled Klngdom goveming the preparation and disseminallon of financial slatemenls may differ from legislation in olher jurisdidions. 13-
PATA (UK) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF PATA (UK) Oplnion We have audiled Ihe financial statements of PATA (UK) (the 'charity') for the year ended 31 August 2024 which comprise the statement of finan¢lal activities, the balance sheet, the slat@ment of cash flows and notes to the financial stalemenls, including signlficant accounting policies. The financial reporting framework that has been applied in their preparation is appllcable law and United Kingdom Accounling Standards, in¢ludlng Financial Reporting Standard 102 The Financial Reporting Standard appllcable in the UK and RepubliG of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a Irue and falr view of the stale of the charitable COMpanS affairs as at 31 August 2024 and of its incoming resources and application of resources, for the year then ended. have been properly prepared in accordance with United Klngdom Generally Accepled Accountlng Practice., and have been prepared in accordance with the requirements of the Companies Act 2008. Basis for opinion We conducted our audit in accordanc8 With Inlernallonal Standards on Auditing (UK} (ISAS (UK)) and applicable law. Our responsibilities under those standards are further descrlbed in the Auditorfs responsibilities for the audit of the financial slatements section of our report. We are independent of the charily in accordance with the ethical requirements Ihat are relevant to our audit of the financial statements In the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance wilh these requlrements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our oplnlon. Concluslons relatlng to going ¢on¢ern In audrting the financial stalements, we have concluded that the Iruslees, use of the going concern basis of accounting in the preparation of the financlal slatements is appropriate. Based on the work we have perfomied, we have not Idenlified any material uncertainties relating to events or conditions that, individually or colleclively, may cast signifi¢ant doubt on the charity's ability to continue as a going concem for a period of at least Iwelve months from when Ihe financial stalements are authorlsed for issue. Our responsibllitles and the responsibilities of the trustees with respect to going concern are descrlbed in the relevant sections of thls report. Other Infomiatlon The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the olher information conlalned within the annual report. Qur oplnion on the financial statements does not cover the other infomiatlon and we do not express any form of assurance Concluslon thereon. Our responsibility is to read the other informalion and, in dolng so, consider whether Ihe other information Is materlally inconsistent with the financlal statemenls or our knowledge obtained in the course of the audil, or otherwise appears to be materially misstated. If we identify such mal8rial inconsislencies or apparent material misstatements, w& are required to detemilne whether this gives rise to a material misstat6menl in the flnancial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 14-
PATA (UK) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF PATA (UK) Matters on which we are required to report by exception We have nolhing to report In respect of the following malters In relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report lo you if, in our oplnion.. the information glven In the financial statements is inconsistent in any materlal respect with the trustees, report., or sufficienl accounting records have not been kept., or the financial stalements are nol in agreement with the accounting records. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the statement of trustees, responslbililies, the truslees, who are also the directors of the charity for the purpose of Company law, are responsible for the preparation of the financial statements and for being salisfied thal they glve a true and falr view, and for such internal control as Ihe trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing Ihe financial statements, the trustees are responsible for assessing the charlty's abillty to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the truste8s either intend to liquidate the charitable company or to cease operations, or have no realistic allernative but to do so. Auditorfs responsibilities for the audit of the financlal Statemants We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect Ihereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mlsslatement, whether due to fraud or error, and lo issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assuran but Is nol a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a mat8rial misstatement when it exists. Misstatements can arise from fraud or 8rror and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence Ihe economic decisions of users taken on the basis of these financial statements. The extent lo which our procedures are capable of delecting irr8gularities, including fraud, is detailed below. We gained an understanding of the legal and regulatory framework applicable to PATA (UK) and the industry in which it operates and, consldered the risk of acts by Management and Trustees of PATA (UK) which were contrary to applicable laws and regulations, including fraud. These included but were not limited to complIan with the Companles Acl 2006, Charllies Act 2011 and Employment Law. We made enquiries of the Trustees to oblain further understandlng of risks of non-compliance. We focused on laws and regulations that could gtve rise lo a material misstatemenl in the financial statements. Our lesls included, but were not limited to.. agreement of the financial statement disclosures to underlying supportlng documentation., enquiries of management regarding known or suspected instances of non-complian with laws and regulations., review of mlnutes of the Board meetings throughout the year., and obtainlng an understanding of the control environment in place to prevent and detect irregularities. Our audil procedures were designed to respond lo risks of material misstatemenl in the financial statements, recognising that the rlsk of nol detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve dellberale concealmenl by, for example, forgery, misrepresentations or through collusion. There are Inherent limitallons in the audit procedures performed and the further removed non- compliance with laws and regulatlons is from the events and transacllons refleded In the financial statements, the less likely we are to become awarè of it. A fvrther description of our responsibilities Is available on the Financial Reportlng Coun¢ll's website at.. htlps:11 www,frc.org.uklauditorsresponsibillties. Thls descrlplion forms part of our audllorfs report. 15-
PATA (UK) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF PATA (UK) Use of our report This report is made solely to the charily's trustees, as a body, in accordance with part 4 of the Charitles (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's Irustees those malters we are required to state to them in an auditor's report and for no other purpose. To the fullest extenl permitted by law, we do not accept or assume responsibility to anyone olher than the charity and th@ charity's tmstees as a body, for our audll work, for this r6POrt, or for the opinions we have formed. Mr Greg Lewis (Senior Statutory Auditor) for and on behalf of Griffiths Marshall 0510212025 Chartered Accountants Statutory Auditor 4th Floor Llanlhony Warehouse The Docks Gloucester GL12EH Griffiths Marshall is eligible for appointment as auditor of the charlty by vlrtue of Its ellglbillty for appointmenl as auditor of a company under section 1212 ofthe CompaniesA¢t 2006. 16-
PATA (UK> STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Urbrestrfct6d Unrestslctsd Re8trlct8d fun(ts lunds lund g¢noral 2024 rotal VThr88trtct•d Unr88trfctad Ro8trfcted lund8 funds fundB geral do51gn4ted 2023 2023 Totsl 2024 2024 2024 2023 2023 Not08 Incom& and ondowm8ntslrom: Donalons and legacK88 127 127 289 GEM Prole¢f support For Selungs PATAManaged Groups Tr8lnln9 & Inductk)n Fees 10,58B 1,730 20,033 10,588 24,232 686,130 63,636 19,343 803,530 28.371 1,342 20,766 20,685 824,296 26,371 22.502 666,097 63,836 Payroll income Investmts Olherlncom6 86,990 4,833 297 88,990 4,833 297 77,419 2,944 27 77,419 27 Totsl Income 943,491 22,108 965,S99 832,894 32,351 86S,245 Exp8ndlturo on.. Charllabb ac1vit$ 0th8r8xp8ndNura 931.399 13.485 7,847 33.502 976,886 7,847 $07,401 13,041 5,139 38,320 956,762 S,139 14 Total expendllurg 931,399 21.332 33,502 986,233 907,401 18,180 38,320 963,901 Not In¢omolloxp¢ndttur•l 12,092 121.3321 111.3941 120,e341 174,5071 118,1801 15,9691 (98,6581 Transfers b6tsveen fund5 11,OODI 1,000 3,518 13,5161 Nèt movèmont In fvnd$ 11 12,092 122.3821 110.3941 12o,e341 (70,9911 118,1801 19,4851 (98,6561 17.
PATA IUK) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Unre¥trlctsd UTrrostrf¢tsd R•strl¢ted fund$ fvndg fund8 ge¢)8ral doslgnatsd 2024 2024 Total UThr•strf¢i¢dUnr88trfctèd Ro8trl¢ted funds funds genoral do8lgn•ted 2023 2023 Total 2024 2024 2023 2023 NoteB Reconclllatlon ol fund8: Fund ba¢0$ at 1 S¢ptemb8r 2023 213,301 104,668 3B,204 356.163 284.292 122,838 47,689 454,819 Fund balanc88 at 31 August 2024 225,393 82,326 27,810 338,829 213.301 104,658 38,204 366,183 Tho 6talement offhanclal atIeS In¢kndo$ al galn8 end103888 recognl8ed In Ime Yr. Al Income ond exp¢ndltur8 derf¥o from conlinuln9 o¢liYttk8$. 18-
PATA (UK) BALANCE SHEET ASAT31 AUGUST2024 2024 2023 Notss Fixed assets Tanglble assets 16 34,290 50,137 Current assets stocks Debtors Cash at bank and in hand 17 18 402 13,627 338,231 789 13,411 330,984 352,260 345,184 Credltors: amounts falllng due wlthln one year 19 (51,021) (39,158) Net current assets 301,239 306,026 Total assets les8 current Ilabllltles 335,529 356,163 Income funds Réstricted funds Unrestricted funds Dosignated funds General unrestricled funds 22 27.810 38,204 23 82,326 225,393 104,658 213,301 307,719 317,959 335,529 356,163 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2024, although an audit has been carried out under section 144 of the Charities Act 2011. The directors acknowledge their responsibiliti8s for ¢omplying with the requiremenls of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with Ihe provisions applicable to ¢ompanles subject to the small companies regime. The financial slalements were approved by the Trustees on fvJ N Cranfield Trustse Company reglstratlon number 06541176 19-
PATA (UK) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 AUGUST 2024 2024 2023 Notes Cash flows from operatlng a¢llvities Cash generated froml{absorbed by) operalions 5,778 (94,286) Investlng activities Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Investmenl income received {3,364) (17,913) 51 2,944 4,833 Net cash generatod froml{u$ed In) investing actlvities 1,469 (14,918) Net cash used in financing a¢tlvltles Net increasel(decreasel in ¢a$h and cash equivalents 7,247 (109,204) Cash and cash equivalents at beginning of year 330,984 440,188 Cash and cash equivalents at end of year 338,231 330,984 -20-
PATA (UK) STATEMENT OF CASH FLOWS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Ca$h generated from operations 2024 2023 Deficit for Ihe year (20,634) (98,656) Adjustments for.. Investmenl InMe recognlsed In statement of financial aclivilies (Gain)Iloss on disposal of tangible fixed assets Depreclatlon and Impaiment of tangible fixed assets 14,833) (2,944) 163 18,905 19,210 Movements in working capilal., Decreasel(increase) in stocks (Increase>ldecrease in debtors Increase in creditors (Decrease) in deferred income 387 (216) 12,894 (1,030) (303) 5,350 4,787 (21,588) Cash generated fromllabsorbed by) operations 5,778 (94,286) 21
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting poli¢le$ Charlty Information PATA (UK) is a prlvate company limited by guarantee incorporated In England and Wales. The registered office is Chequers Bridge Centre, Painswick Road, Gloucester, GL4 6PR. 2.1 Accounting ¢onvenllon The financial statemenls have been prepared in accordance with Ihe charills governing document, the Companies Act 2006 and "Acwunting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparfng their accounts In aOrdanCe with the Financial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) <èff6Ctive 1 January 2019)" The charity is a Public Benefit Entlty as defined by FRS 102. The financial statements are prepared in sterling, whlch is the functional currency of the charlty. Monetary amounls in these financial slatem8nts are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopled are set out below. 2.2 Golng ¢oncem At the time of approving the financlal $latements, the trustees have a reasonable expectation that the charity has adequale resources to continue in operational exlstence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial ststements. 2.3 Charitable funds Unrestricted fund5 are available for use al the discretion of the trustees in furtherance of their charitable obje¢tiV8S. Reslricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are s6t out in Ihe notes lo Ihe financial statements. PATA has no endowment funds. 2.4 Incoming resources Income is recognised when the charily is legally entitled to it after any performance conditlons have been met, the amounts can be measured rellably, and it is probable that income will be reived. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donatlon, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. Incoming re50ur¢es are deferred when the assoclated expenditure is specified for a period after the reporting date. Turnover is measured at the falr value of the consideratlon received or receivable and represents amounts receivable for goods and services provided In the nomial course of busines5, nel of discounts, VAT and other sales related laxes. -22-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng pollcles {Contlnued) 2.5 Resour¢es expended Expendlture is recognised once there is a legal or construcllve obligatlon to transfer economic benefit to a third party, it Is probable that a transfer of economic benefits will be requlred in settlemenl, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activily are made up of the lotal of direct costs and shared costs, including support costs involved In undertaklng each activity. Direct costs attributable to a single activity are allocated directly to that aclivily, Shared costs which contribute to more Ihan one activily and support costs which are not attribulable to a single actlvlly are apportioned between those actlvities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation ¢harges are allo¢aled on the portion of the asset's use. Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources. Support costs are those costs incurred directly in support of expenditure on the objècts of the Charity. Govérnance costs are those incurred in connection with the administration of the the Charity and compllance with constitutional and statutory requirements. All resources expended are incluslve of VAT. 2.6 Tanglble flxed assets Tangible fixed assets are initially méasured at cost and subsequenlly measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over thelr useful lives on the following bases.. Fixtures, filtings & equipment 100/0-200/0 of cos1 per annum The gain or loss arising on the disposal of an asset is determlned as the dlfference between Ihe sale proceeds and the carrying value of Ihe asset, and is recognised in net incomel(expenditure) for the year. 2.7 Stocks Stocks are stated at Ihe lower of cosl and eslimated selling price less costs to complete and sell, Items held for dlstribution at no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selllng prlce less all estimaled costs of completion and costs to be incurred in marketing, selling and distribution. 2.8 Cash and cash equlvalents Cash and cash equivalents indude cash In hand, deposits held at call with banks, olher short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabililies. -23-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies (Continued) 2.9 Flnanclal instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Inslruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charills balance sheel when the charity become5 party to the contractual provisions of the instrument. Financial assets and liabilitles are offset, wilh the net amounts presented in the financial statements, when there is a legally enforable right lo set off the recognlsed amounts and there is an intentlon to sellle on a net basis or lo realise the assel and settle the Ilability slmultaneously. Basic finan¢lal assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transadion price including transaction costs and are subséquently carried at amortlsed cost using the effective interest method unless the arrangemenl wnslilutes a financing transaction, wheré the transaction is measured at the present value of the future receipts discounted at a market rale of interest. Financial assels classified as receivable within one year are not amortised. Baslc financial liabilities Basic financial liabilities, Including ¢reditors and bank loans are inilially recognised at transaction price unless the arrangement constitutes a fi'nancing transaction, where the debt Instrument is measured at the present valu8 of Ihe future payments discounted at a markel rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amorlised cost, using the effective inlerest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in th@ ordinary course of operations from suppliers. Amounts payable are classified as current liabilitles If payment is due within one year or less. If not, they are presented as non-current liabilities. Trade Creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 2.10 Retiremanl benefits Payments to defined contributlon retlrement b6nefrt schemes are charged as an éxpense as they fall due. In¢ome from donations and legacies UnstrICted Unrestricted funds funds 2024 2023 Donations and glfts 127 269 -24-
PATA IUKI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2024 Cbarltabl6 8clvltl88 gupport ForPATAM4Tr4gid Svttlng6 riroupilnduotlon F• 2024 1024 2024 Tol41 GEM Pml•ot Support F4rPATA Alinig 1024 Sgttlnu GrwpslnduBllon F90$ 2023 2023 2023 Income from charllable aCtnileS Fundlng for ser¥l¢e$ provlded Grants & Oonattons other Incomo 130,985 672,545 19,599 1,167 28,371 159.358 672.545 40.284 1,167 124,952 541,145 20,033 63,638 188,588 651,733 44,265 10,588 20,685 24,232 20,685 824,296 28,371 8n,352 10,588 24,232 888,130 83.636 784,586 AnBlysls byfund Unreslrtcted funds. g8ner81 Reglrkted funds 19,343 1,342 803,530 20,766 28,371 851,244 22,108 22,502 866,097 20,033 63.638 752,235 32,351 10,688 20.685 824,296 28,371 873.352 10,588 24,232 686,130 63,636 784,588 -25-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Payroll Income Unrestrlcted Unrestricled funds funds general general 2024 2023 Payroll fees from members Payroll fees from non-members 48,549 38,441 47,794 29,625 Payroll income 86,990 77,419 Income from investments Unrostricted Unrestrlctsd funds funds 2024 2023 other income 4,833 2,944 other Income 2024 2023 Nel loss on disposal of langible fixed assets Other Income (163) 190 297 297 27 -26-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2024 Charftoblo aGllvltt*s Supportfor PATA Managed Tralnlng 8ettlng8 Grou Prol¢ct 2024 2024 2024 Payroll ProJ¢ct 2024 Total 2024 Totsl 2023 staff Costs Depr8¢lallon 8nd Impalmiant Réstrlcted dlraci costs Bad debt expense ProleGi Costs Extemal torS 37,407 1,481 1,553 852.808 13.171 36,080 1,937 60,947 2,621 787,242 19,210 1,5S3 740,479 18.9)5 7,015 2,(66 41,848 28,197 745 38,700 459 12,411 6.691 46,595 12,411 41,188 704.679 50.887 70,259 867,011 B47,508 Grantfunding of 8dlvitb8 Isee not8 91 Share of support costs Ise8 not8 101 Sharn of govemance c0518 Isee note 10) 860 12,818 1,752 650 97,045 13,480 1,(K)Cl 100,190 10,064 45,611 6.336 16,498 2.292 22,320 3,1QO 88,404 756,626 69,677 95.679 978,386 958,782 Anatysls by fund Unrestrlcted fund$- general Unrestrl¢ted funtls- d•skJnat8d Raslrlcted fvnd8 46,635 724,703 7.794 24,129 67,852 1,825 93,209 2,470 931,399 13,485 33,502 9,3n 56,404 756,626 89.677 95.679 978,388 27-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Grants payable Support For Support For Settings Settings 2024 2023 Grants to Institutlons.. Other 850 1,000 10 Support costs Support Goveman¢e costs ¢osts 2024 2023 Rent Copier charges & leasing T@18phone Postage & stationery IT Support Repairs & premises costs Conferences & training Insurance Memberships & subscriptions Sundry costs 41,568 2,821 6,706 6,017 14,247 12,505 226 7,469 1,861 3,625 41,588 2,821 6,706 6,017 14,247 12,505 226 7,469 1,861 3,625 45,146 3,927 6,599 5,623 12,210 12,214 546 7,385 2,275 4,265 Audit fees Accountancy Legal and professional Bank Charges 7,440 3,284 757 1,999 7.440 3,284 757 1,999 4.958 2,533 701 1,872 97,045 13,480 110,525 110,254 Analysed between S4S PMG Training Payroll 12,616 45,611 16,498 22,320 1,752 6,336 2,292 3,100 14,368 51,947 18,790 25,420 16,539 51,820 17,640 24,255 97,045 13,480 110,525 110,254 11 Net movement In funds 2024 2023 The nel movement in funds is slated after charging/(¢rediting)'. Fees payable for the audlt of the charity's financial slatements Depreciation of owned tanglble fixed assets Loss on disposal of tangible fixed assets 7,440 19,210 4,958 18,905 163 -28-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 12 Trustee$ Trustees were reimbursed for expenses of £nil in the year (2023 - £55.33). Gifts were purchased for Truslees in the year totalling £20.40 (2023 - £nil). 13 Employees Tho average monthly number of employees durlng the year was-. 2024 Number 2023 Number Office Based Staff PATA @ Elmbridg6 Under Fives PATA@ Penguins PATA @ Tlny Tots PATA @ Funbusters PATA @ Siddlngton & Kemble PATA @ Winchcombe 19 12 19 10 Totsl 58 54 Employment costs 2024 2023 Wages and salaries Social security costs other pension costs 736,076 38,780 12,406 706,510 32,618 10,351 787,242 749,479 There were no employees whose annual remuneration was £60,000 or more. Remunerallon of key management personnel The remuneralion of the 3 key management personnel (2023 - 3), is as follows: 2024 2023 Aggregate compensation 125,043 125,261 125,043 125,261 -29-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 14 Other expenditure Unrestricted Unrestricted designated designated funds funds 2024 2023 ECC Transition fund CPD fund Refurb fund 1,073 6,188 586 1,101 3,639 399 7,847 5,139 15 Taxatlon The charity is exempt from tax on income and gains falling withln section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Galns Act 1992 lo the extent that these are applied to its charitable objects. 16 Tanglble fixed assets Flxlures, fittlngs & equlpment Cost At 1 September 2023 Additions 183,071 3,364 At 31 August 2024 186,435 Depreclatlon and impalrment At 1 September 2023 Depre¢ialion charged In the year 132,935 19,210 At 31 August 2024 152,145 Carrying amount At 31 August 2024 34,290 Al 31 August 2023 50,137 17 Stocks 2024 2023 Finished goods and goods for resale 402 789 -30-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 18 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 4,761 795 8,071 5,318 8,093 13,627 13,411 19 Creditors: amounts falllng due wlthln one year 2024 2023 Notss Other taxation and social security Deferred income Trade creditors Other creditors Accruals 11,161 4,665 2,515 5,489 27,211 9,919 5,695 4,225 115 19,204 20 51,021 39,158 20 Deferred incomo 2024 2023 Movements in the year.. Deferred income at 1 September 2023 Released from previous periods Resources deferred in tha year 5,695 (5,695) 4,665 27,283 (27,283> 5,695 Deferred income al 31 August 2024 4,665 5,695 The trustees consider the above grants and funding as deferred income on the basis the antitlemenl lo the incom@ does not exist at the balance sheet date. Instead, deferred income is disclosed as a liabilily in the balance sheet. Deferred income comprises of £4,665 (2023 £5,695) received for trainings courses due to be completed after the reporting date. 21 Retirement benefit schemes 2024 2023 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 12,406 10,351 31
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 21 Rotirornont bonefit schemes Icontlnued) Payments lo defined contribution retirement benefit schemes are charged as an expense as they fall due. -32-
PATA (UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 22 RoBtrl¢t8d fund8 Tho fethcted funds of Iha charfly compmsa tha unexpendad balanc88 ofdonalknn8 and grants hakj on Iru81 subject to 8pedfic condlllons by donors a5 to how Ihay may b8 u88d. Mo¥em8nt In fund8 R•iouro•¥ •xp8ndod Mov8m8nt In lunds II•$our¢e$ •xpwnd*d 14h¢• fjt 1 Saptpmb•r 202? Trnn$f• 18•ptarnb8r 2022 r••ouro• r•souro• 31 Avgu¥t 2024 EYPP IPupn Premluml Fundralslng Group Support & DevepThI Fund GEM Proleet HSBC Gmt 8ulkl B8ck Bett8r Gr8nt EYIThFunding 6,469 8,287 28,679 4,354 8,875 6.355 19,8341 17,5681 16,9501 111,4261 12,7431 5,510 7,074 23,859 10,699 110,5431 111,3591 19,3731 1.LXIO 5,115 15,328 1,342 10,589 13,5161 2,261 15601 15WI 1,701 1,167 47.689 32,352 138,3201 13,6161 38.204 22,108 (33,5021 1,C¥JO 27,810 Please refert¢ Ihe TN$l¢o RoPOrtf¢radditbnal Infomallon. -33-
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS {CONnNUED) FOR THE YEAR ENDED 31 AUGUST 2024 23 Deslgnatad funds The unreslrf¢ted funds of the charky comprfs8 the Unexpded balances of donatton8 and gronts whkh are not sublecl to $pecrftc condillons by donots and grantor8 88 to howthey may be uséd. Theso hdude deslgnaled funds whkh havo bean set aslde out ¢funresIG10d ftJnd8 byth&trusle88 lor $pedflc purposes. R•iOUmeS •xpiodod It 31 AUg9t 2924 1 Ybptsmbgr 2022 •xp•rtrt•d l 3qptèmber 2023 Slnklng fund R&furblshment ftjnd ECCTr8n6illm fund CPD fund 35,0(KJ 61,007 7,WO 18.931 35,OOD 47,567 8,799 15,292 35,000 32,497 S,728 9,103 113,4401 114,0701 11,0731 18,1891 11,0(X)I 13,8391 122,838 118,1601 104.658 (21,832) 11,0001 82,328 Please refvrto thoTm¥te8 Reportfor addttional Informalon on the fund$. 24 Anatysls of Mt a880ts b•tsva•n lunds Unrostrictsd D•$lgngt8d Ro$trfcted funds fuTrd$ tunds 2024 2024 2024 Totsl Unrostrlctsd 08slqnated Restrl¢tod fund$ lund$ fund6 2023 2023 2023 TotAI 2024 2023 Fund IMl8nc85 at 31 Augu8t 2024 are reprnsented by.. rangibk a$$et$ Currwrt a$s8tsllllabllh10$1 8,743 216,650 18,510 63,816 0,037 18,773 84,2 301,239 9,926 203,375 29.788 74,870 10,423 27,781 $0,137 306,026 225.393 B2.326 27,810 335,S29 213.301 104,658 38,204 356,163 -34.
PATA (UK) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 25 Operatlng lease commltments Lease At the réporting end date the lease payment for Elmbridge Children's Centre for 2022-23 and 2023-24 had not been invoiced for by GCC whilsl the lease was under review. Expected lease payment due for each finan¢lal year were £8,800 per annum, which has been included in accruals. As the lease is still under review, no commitment has been made for future periods Ihat requires disclosure. Al the reporting end date the charity had outstanding commitments for ftrture minimum lease payments under non-cancellable operating leases agreed verbally for the Wnchombe setting. which fall due as follows: 2024 2023 Within one year Between two and five years In over five years 3,960 15,840 15,840 35,640 26 Related party transactions During the year the charity charged fee income to a related party of £2,131 (2023 - £nil). At the reporting period end, £329 was owed to the charity (2023- £nll). -35-