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2020-08-31-accounts

COMPANY REGISTRATION NUMBER : 07187744

SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31 AUGUST 2020

Charity Number : 1147212

-1 Edmund Carr LLP Chartered Accountants 146 New London Road Chelmsford Essex CM2 OAW

SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

CONTENTS PAGE
Company information 1
Trustees' annual report 2
Independent examiner's report to the Trustees 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10

SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

COMPANY INFORMATION

YEAR ENDED 31 AUGUST 2020

Charity Number 1147212 Company Number 07187744

Registered Office

Springfield Bees Pre-School Perryfields Community Hall Lawn Lane Chelmsford Essex CM1 7PP

Trustees who served during the period

Debbie Torr Appointed 14/04/2015 (Chairman from 01/02/2016 to 02/10/2017) Kathleen Field Appointed 01/02/2016 (Treasurer from 09/03/2016 to present) Mindy Scotcher Appointed 16/06/2017 (Secretary from 27/02/2019 to present) Hannah Vickers Appointed 22/02/2019 Debbie Pepper Appointed 10/07/2019 (Chairman from 10/07/2019 to present)

Company Secretary Mindy Scotcher

Independent Examiner

Colin A Barker FCA Edmund Carr LLP 146 New London Road Chelmsford Essex CM2 0AW

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

The trustees have pleasure in presenting their report and the unaudited financial statements for the charity for the year ending 31 August 2020

The Trustees of the charity as shown on page 1 are also the directors of the charity.

Structure, Governance and Management

Springfield Bees Pre-School was incorporated on 12 March 2010 and was registered as a charity by the Charity Commission on, 11 May 2012. The assets of the predecessor unincorporated charity, Springfield Bees Pre-School, were transferred into the new charity with effect from 1 June 2012.

The charity is governed by its Memorandum and Articles of Association. The Trustees, assisted by the Management Committee, are deemed sufficiently educated to provide management of the charity. The Trustees of the charity make all major decisions.

Public Benefit

The Trustees confirm that they have had due regard to guidance published by the Charity Commission on public benefit.

Objectives and Activities

The charity's objectives as set out in its governing document are to enhance the development and education of children, primarily under statutory school age, by working in partnership with parents to help children to learn and develop and add to the life and well-being of the local community.

The Pre-School offers appropriate play, education and care facilities and training courses together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability. Springfield Bees Pre-School encourage the study of the needs of such children and their families and promoting public interest in and recognition of such needs.

Play helps young children to learn and develop through doing and talking, which research has shown to be the means by which young children learn to think. Our setting uses the Development Matters in the Early Years Foundation Stage guidance to plan and provide a range of play activities, which help children to make progress in each of the areas of learning and development. In some of these activities, children decide how they will use the activity and, in others, an adult takes the lead in helping the children to take part in the activity. In all activities, information from 'Development Matters' the Early Years Foundation Stage has been used to decide what equipment to provide and how to provide it.

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE TRUSTEES' ANNUAL REPORT (continued) YEAR ENDED 31 AUGUST 2020

Objectives & Activities (continued)

We aim to ensure that each child:

Achievements and performance

The first half of the year saw the Pre-school open as usual to support and educate local children to our continued high standard.

We continued to provide successful STEM and Moo Music sessions to children at no extra cost. Children's individual learning needs were continually assessed and additional, targetted small group work was provided to ensure every child had the best opportunities.

The Pre-School participated in the National Dental Health survey, to promote and improve oral hygiene in children, and planned to develop this further within the setting with additional training.

Funds were used to build an outside shelter on the field to facilitate outside play and learning and has proved hugely beneficial.

The Pre-School decided to move to online learning journals in the next academic year after staff trials this year, reducing paperwork time and enhancing parental feedback.

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2020

Achievements and performance (continued)

We continued to support the learning and development of our dedicated team. In addition to numerous statutory training all staff undertook the following face to face training: Early Help and Team Around the Family Workshop and Exploring Education Inspection Framework.

Other face to face training undertaken by staff included:

Elklan Level 3 Speech & Language, Cultural Capital in the Early Years, Employment Law Update, GDPR one year on, Reducing Parental Conflict, Phonics & Early Reading, Promoting Communication & Language in the Early Years, Child in Need, The Role of the ENCO, Early Years Hearing Impairment training.

We succeeded in offering additional provision and support for three children with SEN due to start school in September 2020. Including: EHCP Plans (including helping parents and providing them with information), IPRA funding, Inclusion Grants, SEN premium, small group work, working closely together with parents and professionals to support each child.

The Coronavirus pandemic forced the Pre-School to close in March, but staff continued to support and encourage children's learning at home throughout lockdown. Adapting to a new way of educating children virtually, staff used online resources and activities, working closely with parents to ensure children were supported during this difficult time. The Pre-School set up a YouTube channel to stay connected to families and a new website was completed, providing information for existing and potential families, including a virtual tour.

Staff were supported to work from home and collectively completed over 1300 hours training.

The Pre-School reopened in a limited capacity in June ensuring compliance with extensive and ever changing laws and guidelines.

At the AGM the trustee voted to dissolve the charity and company. This has been delayed due to Coronavirus. The activities of the preschool will continue uninterrupted but with a different corporate structure.

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2020

Financial Review

The Pre-School receives the majority of its income from Local Authority funding which amounted to £147,785 for this period. Income from parental fees was £32,186. Of this, £611 was from Early Years Pupil Premium, an additional funding to support children from disadvantaged families. This was spent on targeted activities and training as well as appropriate resources to aid the development for the children who attract this funding.

The Pre-School successfully applied for grants to support children in the setting with Special Education Needs. This amounted to £5,100, which was used for enhanced adult:child ratios and resources.

Our income for the period in review was £187,144 and expenditure £216,428, a deficit of £29,284.

The Coronavirus pandemic and subsequent closure, had a hugly negative impact on Pre-School finances. Loss of revenue for this period amounted to approximately £18,250. To ensure confidence that all financial commitments could be met, the balance held in the reserve account was moved into the current account.

Expenditure:

73% of our expenditure is spent on staff salaries & pensions. 10% rent & utilities.

The Pre-School purchased an outside shelter in the autumn term to facilitate outside play & learning : £11,074. Other equipment purchased: storage units & containers, welcome benches & boot storage, washing machine, toy ironing set, lunchbox trolley, noticeboards, multicultural musical instruments: £3,448.

2 Ipads for move to online learning journeys: £798.

The Pre-School had a new website built to improve information sharing and advertising: £2,600.

Moo Music sessions at a cost of £800. STEM sessions at a cost of £520.

The remaining expenditure was made up of day to day running costs such as insurance, staff training, staff checks, equipment, training, telecoms, printing, stationery, supplies, snacks, uniform, postage, etc.

As of 31 August the current account held £55,383. The Reserve Account held £3.48

Reserves

The Pre-School aims to keep enough in reserve to cover running costs for one term, (salaries and pension, rent, phone & broadband, general contingency) and redundancies should the business need to close.

As at 31 August 2020 the Pre-school had total reserves of £81,591, of which £44,319 were unrestricted and £37,272 were restricted and represented by fixed assets.

5

SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (continued)

YEAR ENDED 31 AUGUST 2020

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on ............................................ and signed on their behalf:

.......................

K Field

Treasurer

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

YEAR ENDED 31 AUGUST 2020

I report on the accounts of the company for the year ended 31 August 2020 which are set out on pages 8 to 16.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................

Colin A Barker FCA

146 New London Road Chelmsford CM2 0AW

............................. 2021

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 AUGUST 2020

INCOME FROM:
2
Investments
3
Charitable activities
4
TOTAL INCOME
EXPENDITURE ON:
Raising funds
Charitable activities
5
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward
Voluntary income		 Unrestricted
funds
£
-
26
187,118
187,144
-
214,236
214,236
( 27,092)
71,411
44,319		 Restricted
funds
£
-
-
-
-
-
2,192
2,192
( 2,192)
39,464
37,272		 Total
2020
£
-
26
187,118
187,144
-
216,428
216,428
( 29,284)
110,875
81,591		 Total
2019
£
295
43
221,405
221,743
-
205,740
205,740
16,003
94,872
110,875

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 10 to 16 form part of these financial statements.

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

BALANCE SHEET

31 AUGUST 2020

Note
FIXED ASSETS
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
CREDITORS: Amounts falling due within one
year
12
NET CURRENT ASSETS
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted funds
13
Restricted funds
14
TOTAL CHARITY FUNDS		 £
£
37,272
-
55,400
55,400
11,081
44,319
81,591
44,319
37,272
81,591
2020		 2019
£
39,464
-
84,879
84,879
13,468
71,411
110,875
71,411
39,464
110,875

For the year ending 31 August 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These accounts were approved by the trustees on …......................... and are signed on their behalf by:

…....................................................................

K Field

Trustee

Company Registration No: 07187744

The notes on pages 10 to 16 form part of these financial statements.

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective 1 January 2019) (Charities SORP FRS 102) and the Companies Act 2006.

Legal status

Springfield Bees Pre-School Company Limited is a charitable company limited by guarantee. It is incorporated in England and Wales and its registered address is Perryfields Community Hall, Lawn Lane, Chelmsford, Essex CM1 7PP. The company meets the definition of a public benefit entity under FRS 102.

Going concern

The trustees have considered the impact of the covid-19 pandemic in their assessment of the charity’s ability to prepare accounts as a going concern. Because of the uncertainties surrounding the effects of the economic slowdown it is difficult to predict the impact on the charity and its funders, but having taken all the factors into account, the trustees are of the opinion that the charity has sufficient resources to continue trading for the next 12 months from the date of signing these accounts.

Incoming resources

Income from fees, donations and grants is included in incoming resources when these are receivable, except as follows:

When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

Resources expended

All expenditure is accounted for on an accruals basis and includes VAT as the charity is not VAT registered. The majority of expenditure is directly attributable to specific charitable activities. Support costs relate to expenditure to support the charitable activities of the charity which cannot be directly attributed to charitable activities. Governance costs are associated with the governance arrangements of the charity.

Fixed assets and depreciation

Leasehold improvements funded by capital funding grants are capitalised and written off over the term of the lease (20 years). Playschool equipment is not capitalised as its residual value once in use is deemed to be minimal.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognized at their settlement amount.

Fund accounting

Funds held by the charity are either: Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity.

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

2. VOLUNTARY INCOME

VOLUNTARY INCOME
Unrestricted
funds
£
Donations & fundraising
-
-
Total 2019
295		 Restricted
funds
£
-
-
-		 Total
2020
£
-
-
295		 Total
2019
£
295
295

3. INVESTMENT INCOME

INVESTMENT INCOME
Unrestricted
funds
£
Bank interest receivable
26
Total 2019
43		 Restricted
funds
£
-
-		 Total
2020
£
26
43		 Total
2019
£
43

All of the charity's investment income arises from an interest bearing deposit account.

4. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
funds
£
Fees
32,186
ECC funded fees
147,785
Other grant income
5,100
Other income
2,047
187,118
Total 2019
221,405		 Restricted
funds
£
-
-
-
-
-
-		 Total
2020
£
32,186
147,785
5,100
2,047
187,118
221,405		 Total
2019
£
41,390
161,409
14,724
3,882
221,405

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

5. COSTS OF CHARITABLE ACTIVITIES

COSTS OF CHARITABLE ACTIVITIES
Unrestricted
funds
£
Staff wages
153,152
Staff pension
3,345
Equipment and supplies
18,903
Snacks
331
175,731
Support costs(Note 6)
32,649
Governance costs(Note 7)
5,856
214,236
Total 2019
203,548		 Restricted
funds
£
-
-
-
-
-
2,192
-
2,192
2,192		 Total
2020
£
153,152
3,345
18,903
331
175,731
34,841
5,856
216,428
205,740		 Total
2019
£
151,626
2,611
14,391
492
169,120
32,475
4,145
205,740

6. SUPPORT COSTS

Unrestricted
funds
£
Rent
13,771
Utilities
8,830
Uniforms
-
Insurance
1,392
Training
2,230
Depreciation
-
Miscellaneous expenses
6,426
32,649
Total 2019
30,283		 Restricted
funds
£
-
-
-
-
-
2,192
-
2,192
2,192		 Total
2020
£
13,771
8,830
-
1,392
2,230
2,192
6,426
34,841
32,475		 Total
2019
£
12,232
8,813
866
1,375
2,272
2,192
4,725
32,475

12

SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

7. GOVERNANCE COSTS

Accounting services
Payroll/Pension costs
Independent Examiner's fee
Fees payable to Independent Examiner
Legal & Professional fees
Membership fees
Total 2019
ANALYSIS OF STAFF COSTS
Wages and salaries
Pension		 Unrestricted
funds
£
930
2,496
510
3,936
1,315
605
5,856
4,145		 Restricted
funds
£
-
-
-
-
-
-
-
-		 Total
2020
£
930
2,496
510
3,936
1,315
605
5,856
4,145
2020
£
153,152
3,345
156,497		 Total
2019
£
900
1,656
494
3,050
900
195
4,145
2019
£
151,626
2,611
154,237

8. ANALYSIS OF STAFF COSTS

There were an average of 12 staff employed during the year (2019: 12).

None of the employees' emoluments exceeded £60,000.

9. TRUSTEES REMUNERATION

None of the trustees or persons connected with them received any remuneration for their services.

None of the trustees were reimbursed expenses incurred when acting on behalf of the company during the year.

13

SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

10. FIXED ASSETS

**10. ** FIXED ASSETS
Leasehold Total
Improvements
£ £
Cost
At 1st September 2020 43,848 43,848
Additions - -
At 31st August 2020 43,848 43,848
Depreciation
At 1st September 2019 4,384 4,384
Charge for the year 2,192 2,192
At 31st August 2020 6,576 6,576
Net Book Value
At 31st August 2020 37,272 37,272
At 31st August 2019 39,464 39,464
**11. ** DEBTORS
2020 2019
£ £
Prepayments and accrued income - -
12. CREDITORS: Amounts falling due within one year
2020 2019
£ £
Accruals 9,828 12,372
Taxation and social security 1,253 1,096
11,081 13,468

14

SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

13. UNRESTRICTED FUNDS

13. UNRESTRICTED FUNDS
Current year:
Unrestricted funds
Prior year:
Unrestricted funds
14. RESTRICTED FUNDS
Current year:
ECC Capital Grant
Prior year:
ECC Capital Grant		 Balance
01/09/2019
£
71,411
Balance
01/09/2018
£
53,216
Balance
01/09/2019
£
39,464
Balance
01/09/2018
£
41,656		 Income
£
187,144
Income
£
221,743
Income
£
-
Income
£
-		 Expenditure
£
214,236
Expenditure
£
203,548
Expenditure
£
2,192
Expenditure
£
2,192		 Balance
31/08/2020
£
44,319
Balance
31/08/2019
£
71,411
Balance
31/08/2020
£
37,272
Balance
31/08/2019
£
39,464

The ECC capital grant was used to fund the building works on an additional room for the preschool.

15. ANALYSIS OF NET ASSETS (between restricted and unrestricted funds)

Current year:
Restricted funds
Unrestricted funds
Total funds
Prior year:
Restricted funds
Unrestricted funds		 Tangible
fixed assets
£
37,272
-
37,272
Tangible
fixed assets
£
39,464
-
39,464		 Other net
assets
£
-
44,319
44,319
Other net
assets
£
-
71,411
89,605		 Total
£
37,272
44,319
81,591
Total
£
39,464
71,411
110,875

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SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

16. RELATED PARTIES

There were no related party transactions during the year

17. COMPANY LIMITED BY GUARANTEE

Every member of the company undertakes to pay such amount as may be required not exceeding £1 towards the company's assets if the company should be wound up while he, she or it remains a Member or within one year after they cease to be a Member towards the costs of dissolution and the liabilities incurred by the company while the contributor was a Member.

18. OPERATING LEASE COMMITMENTS

Total future minimum lease payments under non-cancellable operating leases are as follows:

Within one year
Between one and five years		 2020
2019
18,422
17,971
25,875
40,796
44,297
58,767

19. CONTINGENT LIABILITY

During 2017/18 Essex County Council provided capital funding of £43,838 towards the refurbishment of a new preschool room in the premises leased by the pre-school from the Council. Under the terms of the Capital Funding Agreement, the Council has the right to the reclaim the value of the asset improvement for a period of 10 years after completion of the capital works in the event of the pre-school ceasing to operate.

16

SPRINGFIELD BEES PRE-SCHOOL COMPANY LIMITED BY GUARANTEE

YEAR ENDED 31 AUGUST 2020

The following page does not form part of the statutory financial statements

SPRINGFIELD BEES PRE-SCHOOL

Income & Expenditure Account

for the year ended 31 August 2020

Income
ECC Funded Fees
Playgroup Fees
Other Grant Income
Commission
Uniforms
Fund Raising
Bank Interest
Snack money
Total Income
Expenditure
Wages
Pensions
Rent
Telephone
Insurance
School supplies
Office supplies
Equipment
Uniforms
Training
Milk and snacks
Ink
Postage
DBS checks
Miscellaneous
Accountancy & Independent examination
Payroll
Legal fees
Membership fees
Advertising and fundraising
Utilities
Depreciation
Total Expenditure
Net Income / (Expenditure)
Balance Brought Forward
Balance Carried Forward		 2020
2019
£
£
147,785
161,409
32,186
41,390
5,100
14,724
-
275
117
523
-
20
26
43
1,930
3,359
187,144
221,743
153,152
151,626
3,345
2,611
13,771
12,232
1,190
1,113
1,392
1,375
2,912
4,024
255
540
15,736
9,827
-
866
2,230
2,272
331
492
685
377
98
108
52
261
2,905
3,718
1,440
1,394
2,496
1,656
1,315
900
605
195
2,686
261
7,640
7,700
2,192
2,192
216,428
205,740
( 29,284)
16,003
110,875
94,872
81,591
110,875