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 inte￿81.
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 GIOU￿StershIre 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 pa￿nIS 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 se￿Ic@ 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 re￿ived, 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 pro￿dIng 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 Se￿iceS 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 COMpan￿S 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
g￿eral 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
Investm￿ts
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 a￿￿tIeS In¢kndo$ al galn8 end103888 recognl8ed In Ime Y￿r. 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 In￿Me 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 a￿OrdanCe 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 re￿ived.
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 enfor￿able 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
Un￿strICted 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 aCtni￿leS
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$f•
18•ptarnb8r
2022
r••ouro•
r•souro•
31 Avgu¥t
2024
EYPP IPupn Premluml
Fundralslng
Group Support & Deve￿p￿ThI Fund
GEM Proleet
HSBC Gmt
8ulkl B8ck Bett8r Gr8nt
EYIThFunding
6,469
8,287
28,679
4,354
8,875
6.355
19,8341
17,5681
16,9501
111,4261
12,7431
5,510
7,074
23,859
10,699
110,5431
111,3591
19,3731
1.LXIO
5,115
15,328
1,342
10,589
13,5161
2,261
15601
15WI
1,701
1,167
47.689
32,352
138,3201
13,6161
38.204
22,108
(33,5021
1,C¥JO
27,810
Please refert¢ Ihe TN$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 Unexp￿ded 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 ¢funresI￿G10d ftJnd8 byth&trusle88 lor $pedflc purposes.
R•iOUmeS
•xpiodod
It
31 AUg￿9t
2924
1 Ybptsmbgr
2022
•xp•rtrt•d l 3qptèmber
2023
Slnklng fund
R&furblshment ftjnd
ECCTr8n6illm fund
CPD fund
35,0(KJ
61,007
7,WO
18.931
35,OOD
47,567
8,799
15,292
35,000
32,497
S,728
9,103
113,4401
114,0701
11,0731
18,1891
11,0(X)I
13,8391
122,838
118,1601
104.658
(21,832)
11,0001
82,328
Please refvrto thoTm¥te8 Reportfor addttional Informalon on the fund$.
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-