OpenCharities

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2023-08-31-accounts

Type ofgoverning
document
Articles ofAssociation
How the charity is constituted Company
limited
by guarantee
Trustee selection methods Elected by members.
Trustees can also be co-opted onto the Trustees by
agreement
ofthe Trustees.
Any co-opted member
will retire or be elected
as a Trustee at the next AGM.
Additional
governance
issues
(Optional
information)
You may choose to include
additional
information,
where
relevant,
about:
Registered
by Ofsted on the Early Years Register and inspected
accordingly.
Operates
under the Early Years Foundation
Stage statutory
framework.
Member ofthe Early Years Alliance and partner ofEssex
County Council Early Years and Childcare.
policies and procedures
adopted for the induction
and
Staff and trustees subject to Disclosure and Barring Service checks and
training
oftrustees;
all hold enhanced
disclosures.
New staff members are appointed
by the
~ the charity's
organisational
structure
and any wider
network
with which the charity
works;
trustees
in consultation
with the manager
and business
manager,
who
have received training
in safer recruitment
practices.
All staff receive
training
in safeguarding
children
and the setting has two designated
safeguarding
lead officers and one deputy
safeguarding
lead officer.
~
~
relationship
with any related
parties;
trustees'
consideration
of
Trustees form the "Registered person"' under Ofsted requirements
and
have overall responsibility
for the organisation.
Daily running
ofthe setting
is led by the preschool
manager,
business manager
and deputy preschool
manager.
major risks and the system
and procedures
to manage
them.
In line with the governing
documents,
the majority oftrustees are parents
ofchildren at the preschool.
~ ~
Toenhance the development
and education
of children
under statutory
school age by encouraging
parents to understand
and provide for the
needs oftheir children
through
community
groups and by
1. offering appropriate
play, education
and care facilities and training
courses, together
with the right ofparents to take responsibility
for
Summary ofthe objects
charity set out in its
governing
document
ofthe and to become involved
in the activities ofsuch groups, ensuring
the such groups offer opportunities
for all children whatever
their
race, culture,
religion, means or ability;
2. encouraging
the study ofthe needs ofsuch children
and their
families and promoting
public interest
in and recognition
ofsuch
needs;
3.
instigating
and adhering
to and furthering
the aims and objects of
the Early Years Alliance,
Activities ofthe preschool are in line with the guidance
and requirements
ofthe Early Years Foundation
Stage framework
and are inspected
and
monitored
by Ofsted.
In December 2019the preschool was inspected
by
Ofsted and rated good.
Since January 2020 the setting has a preschool manager
and business
manager,
working together to make sure that the aims ofthe preschool
are achieved,
that the preschool
remains
sustainable
and that the welfare
and learning
and development
requirements
ofthe EYFSare met.
Summary ofthe main
activities undertaken
for the
public benefit in relation to
these objects {include within
this section the statutory
declaration
that trustees
have
had regard to the guidance
issued by the Charity
Commission
on public
benefit)
The preschool
is an independent,
voluntary
setting and delivers free early
education
for 2-, 3- and 4-year-olds through a contract with Essex County
Council.
The setting offers eligible families up to30 hours per week of
funded
childcare, as part ofthe government*s
extended
offer. This
enables the setting to contribute to the government
aim ofproviding
disadvantaged
children
and families with good early education
and
childcare.
Fees are kept toa level which cover costs and provides
sufficient funds to improve the service and resources we provide.
Care is
taken to ensure that families are not excluded because of inability to pay
the fees and that families are welcomed
whatever
their circumstances
and back grounds.
Parents are able to become members ofthe
preschool free ofcharge.
Parents are encouraged
to take up
membership,
volunteer at the preschool and become trustees.
The charity trustees have had due regard to the guidance
on public
benefit published
by the Charity Commission
and have complied
with the
duty
in section 4 ofthe charities Act 2006.

Briefstatement ofthe
charity's
policy on reserves
Briefstatement ofthe
charity's
policy on reserves
Briefstatement ofthe
charity's
policy on reserves
The financial
position at the end ofa normal
running
year remains strong
with good cash reserves.
There was no need for any fees to be
refunded
during the year.
Little Owls Preschool holds
1. an unrestricted
fund ofno more than f40,000as a contingency
to
cover 3months
running
costs ifnecessary.
This may be
necessary to allow the preschool to continue
running
in the event
ofa low number of children
on roll over a period oftime.
2.
An unrestricted
fund of no more that f60,000 to be used on
maintenance
ofthe building
and garden area and replacement
of
essential fixtures such as heating
systems,
flooring etc. This may
in the future be necessary to provide funds towards a
replacement
building
when the current
building comes to the end
of its life.
As at 31August 2023, the reserves held were
1. 35,726.58
2. 29,214.30
Details ofany funds
in deficit
materially There are no funds materially
in deficit.
Further financial
review details
(Optional
information)
You may choose to include
additional
information,
where
relevant about:
~
the charity's
principal
Fundraising
returned
to near normal
levels, although
the cost of living
crisis has not helped this. The main fundraising
was from a well-
supported
sponsored
fun iun held in May, then a small raffle held at
Christmas
and a very small amount
raised from the sale ofpreschool
un-
essential school uniform.
sources offunds (including
any fundraising);
The main expense that the fundraising
was used for was a large wooden
outdoor storage unit that was bespoke
built to enable the children to
~
~
how expenditure
has
supported
the key objectives
ofthe charity;
investment
policy and
objectives including
any
access all outdoor toys. The sections ofthe perimeter fence and gate to
the garden and gate to the side garden needed
replacing
to ensure the
children were kept safe.
Expenditure
on other new resources was managed
very carefully and the
purchase ofait and craft resources was also managed
carefully as we
continue
to use stock.
ethical investment policy
adopted. Principal sources offunds: free early education
entitlement
funding
from
Essex County Council, fees, fundraising.

Notes
Fixed Assets
Building
Furniture,
Equipment
5.Toys 187,967
6,316
Total Fixed Assets 194„283
Current Assets
Bank Current Account
Bank Deposit Account
Cash
45,109
64,941
0
Debtors 0
Total Current Assets 110,D50
Current Liabilities
Creditors
Pre-paid fees
Accruals 8committed
Total Current Uabilities
expenditure 9,848
0
300
10,148
Net Current Assets 99,902
Total Assets less Current Liabilities 294,185
Capital 8 Reserves
Unrestricted
Reserves
Unrestricted
Reserves
b/fwd
transferred
in 106,331
0
Unrestricted
Operating
surplus for year -113
Restricted Funds, Building 187,967
Audit Exem tion Statement 294,185

2021/22 2022/23
Notes
Operating Income
Fees
Essex CC Funding
Grant
Registration
Fees
36,64?
119,092
40
39,366
115,?94
120
Fundraising 2,413 2,461
Donations
/ Other
7,801 66
interest Received 6 231
165,995 158,038
Operating Expenditure
Payroli inol. Ni and Employer Pension
Premises Costs 8 Repairs
Business Rates
124,59S
4,671
315
131,604
5,704
276
Utilities 8 Water 4,023 2,621
Catering costs 774 820
Consumables
Minor equip items 8 repairs
Office Costs 8 admin
insurance
3,346
946
3,299
2,768
3,397
3,912
1,941
2,922
Training ?60 560
Fundraising
expenses
925 1,009
Miscellaneous
expenditure
663 1,001
Depreciation 1,917 2,385
14S,006 158,151
Total Net Operating
Income
16,989

Fixed Ass e t Register at 31August 202 3depreciated over 5years, s traight
line basi
s
Cost at
acquisition
Depn. b/f NBV Blfwd Depn. For
period
Depn.
clfwd
NBVat
31.8.23
Brought Forward 826,902 F19,185 67,717 R2,287 E21,472 85,430
Disposals in period EO f.0 FO LO RO
Additions in period RO 898
Balance 27,886 19,185 2,385 21,570 6,316
8 Reserves
2022 2023
Reserves
blfwd
Unrestricted
Reserves
transferred in 89,342 106,331
Unrestricted
Restricted
Operating
surplus
for
Funds, Building
year 16,989
199,024
' -113
187,967
305,355 294,185