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2021-07-31-accounts

Registered company number 6366283

Registered charity number 1149470

Headstart Education Centre

(A company limited by guarantee)

Trustees' Report and Financial Statements

for the Year ended 31 July 2021

Headstart Education Centre Report and financial statements Contents

Page
Legal and administrative information 1
Trustees' report 2
Independent examiner's report 11
Statement of financial activities 12
Balance sheet 13
Notes forming part of the financial statements 14

Headstart Education Centre Legal and Administrative Information

Charity name Headstart Education Centre
Charity registration number 1149470
Company registration number 6366283
Registered Office and operational address Unit 2 Church Road Studio
56-62 Church Road
London
E12 6AF
Directors and Trustees Mr K D Attan Chairman
Mrs Z Khanom Charity Manager
Mr M Ravat
Independent Examiner Mr Naveed Sharif FCCA
TSP Professional Services
1B Highview Parade
Redbridge Lane East
Ilford Essex, IG4 5ER
Bankers HSBC
118 High Street North
East Ham
London
E6 2HX

1

Headstart Education Centre

Trustees’s Report

The trustees, who are also directors for the purposes of company law, present the annual report and the audited financial statements of the organisation for the year ended 31 July 2021 which have been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (revised 2015) and the Companies Act 2006.

Structure, Governance And Management

The organisation is a charitable company limited by guarantee, incorporated on 11 September 2007and registered as a charity on 25 October 2012. The company was established under a Memorandum of Association, which established the objects and powers of the charitable company, and is governed under its Articles of Association.

The trustees have reviewed the major strategic, business and operational risks faced by the charity and have sought to mitigate these by setting up appropriate policies and procedures for all stakeholders.

Risk management

The trustees have a risk management strategy which comprises:

An annual review of the principal risks and uncertainties that the charity faces. This includes assessing the key success factors, critical dependencies, constraint factors and key milestones and performance indicators for the major changes encompassed in our strategy, and an analysis of the highest impact risks to which Headstart is exposed

The establishment of policies, systems and procedures to mitigate risks

Strategic and operational plans and an annual budget, and progress reporting against plans and budget

The trustees have identified that the major risks are related principally to the risk of a major fire/flood/building related incident, exposure to a major safeguarding or data privacy incident, and long term financial sustainability. The Trustees have sought to mitigate risk where possible, particularly relating to ensuring that the organisation has access to appropriate governance, professional expertise and management capability, and that there are plans for and investment in achieving financial sustainability.

On this basis the Trustees are satisfied that all material risks are managed effectively, and that the charity will be funded adequately for the foreseeable future.

Public benefit statement

The trustees confirm that they have complied with the duty in Section 17 of The Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.

The charity’s charitable purpose is detailed in its objects, which are to advance education by providing accessible educational services in accordance with the principles of Islam, in particular but not exclusively, focusing on Muslim children’s educational needs especially to those educated otherwise than in state schools.

Delivery of the public benefit is achieved by the direct provision of education through the Headstart Education Centre as well through other institutions as may be beneficial.

Recruitment and appointment of trustees

The directors of the company are also its trustees for the purpose of charity law and throughout this report are collectively referred to as trustees. The Board of Trustees is responsible for the overall governance of the charity. There are currently 3 trustees who have or have had their children studying at Headstart and thus have a strong attachment to the charity.

New trustees are recruited by the majority approval or selection of the existing trustees as stipulated in the governing document of the charity.

2

Financial summary

The Surplus for the year is £150,842 (2020: £105,604). As at 31 July 2021, the reserves stood at £549,135.

The charity did not make any surplus on its core charitable activity: Education, which is subsidised to make it affordable for the beneficiaries in line with the charity's ethos.

Reserves Policy

The Trustees review on a regular basis the charity’s development and operational plans, future funding needs and its overall resilience and financial stability in light of its ability to meet its charitable objectives for the foreseeable future (usually a period up to 3 years).

The Trustees’ consideration takes into account the major risks to the organisation – see Risk Management above. Additionally, the Trustees consider the need to ensure viability of the charity beyond the immediate future, absorb setbacks and be able to take advantage of opportunities and new initiatives.

Our aims and objectives

The objects of the Charity are to: ADVANCE EDUCATION BY PROVIDING ACCESSIBLE EDUCATIONAL SERVICES IN ACCORDANCE WITH THE PRINCIPLES OF ISLAM, IN PARTICULAR BUT NOT EXCLUSIVELY, FOCUSING ON MUSLIM CHILDREN'S EDUCATIONAL NEEDS.

We aim, through our Early Years and Primary Years Home Education provision (out of school setting) to provide a high standard of support in the care and education of boys and girls from the ages of 6 months to 17 years. We have developed the centre to provide an environment that suites families who have chosen to educate their children otherwise than at state school. We support the development of our children’s’ abilities, understanding and life skills by engaging them in academic, social and physical play. We provide an environment where each child is provided help and support to fulfil his or her potential, build self-confidence and develop a desire to contribute to the wider community. In so doing, we help our children for the opportunities, responsibilities and experience of later life.

Our centre is medium in size; approximately 67 students in the Early Years department and 28 in the Reception at any one time. As space permits more children can be enrolled. Headstart Education Centre is registered with Ofsted on the compulsory and voluntary childcare registers in addition to the Early years register. The Early years department follows the EYFS curriculum. Our Primary Years is a part-time provision not intended to provide all or significantly all of a child’s education; however, we aim to utilise the National curriculum for delivery of core subjects of: Literacy, Numeracy, Science and Computing. As a centre for the care and education of children we operate part-time hours in our primary department to complement home-schooling. This does not mean that the child cannot be registered part-time in a school or other institution in parallel to Headstart, during days and times the child is not attending with us. The centre’s registered childcare operating hours are 7.30am-7.00pm, Monday – Friday however the primary department operates from 8.50am-1.15pm Monday to Thursday. We aim to provide half term breaks in line with the local authority where possible to enable home educated children to share time with family and friends who are not home educated. Our smaller group sizes enable us to provide a more intimate setting where children can develop a sense of community and family.

Our objectives

Our key objectives for the year included:

Access policy

It is our intention to make Headstart Education Centre genuinely accessible to children and families from all sections of the local community. In order to accomplish this we will:

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The Centre will endeavour to ensure that no child is excluded or disadvantaged because of ethnicity, religion, culture, family background, disability, gender or protected characteristic.

Review of activities and achievements

Child numbers and fees

Our activities are carried out through our Early Years & Primary Years departments.

End of year 2020/21 we had the following number of children on roll:

Under 2yr: 0 EY AM and PM (2,3,4 year olds): 96 (sessional/full time) Year R: 21 Year 1: 18 Year 2: 12 Year 3: 11 Year 4: 12 Year 5: 11 Year 6: 9

We aim to keep our fees competitive as possible to enable our Centre to be accessible to all members of the community. Our Fees are for September to July, but we ask parents to spread payments over 12 months. Our full fees for 2020-21were :

Primary Years & Reception home-education (non-subsidised): £3800.00 per annum Reception (15 hours non-subsidised): £2594.00 per annum 3-4yr olds Reception or EY (non-subsidised 30hrs) £5856.00 per annum 3-4yr olds Reception or EY (with grant): Free + £76 per year snack fees 2-4 year olds (non-grant): £2928 per annum Additional hours: £8/hr (non-grant 2yr olds), £5.20/hr (non-grant 3-4 yr olds) 2 year olds (with grant): Free + £76 per year snack fee

The maximum subsidised fee we offer students in 2020/21 were:

Primary Years & Reception £1992.00 per annum Reception: £1392.00 per annum Sponsorship of children: Free Discounted fees: Varies

In addition to fees we charge a one off admission fee of £190.00, for non-grant students. Our centre also reserves the right to hold a deposit to help maintain the notice period policy should a child leave.

We have provided sponsorship/grants/bursaries to 3 children and 1 staff this year 2020/21. We offer this based on the family’s financial needs or students’ academic capability; we can offer up-to 100% sponsorship of a child’s care and education and also consider bursaries for higher education for young adults and aspiring staff

4

Academic

Headstart has moved away from the old SATS system of levels, and adopted the ‘Three Es’ approach. Children tested at the end of Key Stage 1 and Key Stage 2, were assessed in accordance and graded as follows:

Emerging: Child is still working towards achieving most or all learning objectives, success criteria and performance expectations for a child in this academic year (SATS Scaled Score under 100).

Expected: Child has generally met most or all learning objectives, success criteria and performance expectations for a child in this academic year (SATS Scaled Score of at least 100).

DfE’s Key Stage 1 and Key Stage 2 specifications eliminate Science from the official testing phase. Key Stage 2 sampling tests are only administered to a handful of students nationally.

HSEC has used a commercially available, unofficial SATS papers as blueprints for our internal Key Stage 2 Science SATS. All other papers have been based on the 2019 papers as no official 2020 SATS papers were released this year. No Key Stage 1 Science SATS were administered. Tutors used their judgement and Science end of topic assessment results for this year to determine children's progress levels.

As a home education support centre, parents are able to opt out of SATs testing for their children should they choose.

Below are the results for this year

Reception ELG 2020- 2021:

Scores Student
NO		 Communication
and language		 Physical
Development		 Personal,
Social and
Emotional
Developmen
t		 Literacy Mathematics Understanding
the World		 Expressive
Arts
&
Design
3
(Exceeding
)		 21 90% 75% 90% 40% 40% 80% 80%
2
(Expected)		 21 10% 25% 10% 50% 40% 20% 20%
1
( Emerging)		 21 0% 0% 0% 10% 20% 0% 0%
A
(Unable to
assess or
where
exemption
applies)		 21 0% 0% 0% 0% 0% 0% 0%

Year 6 SATS

Year 6 SATS
StudentNo Reading/
SPAG		 StudentNo Writing StudentNo Numeracy
2012 Level 4B 3 100% 3 100% 12 100%
2013 Level 4B 6 83% 6 50% 6 83%
2014 Level 4B 12 92% 12 92% 12 92%
2015 Level 4 10 100% 9 90% 9 90%

5

2016 Level 4 11 100% 11 100% 11 82%
2017 Level 4 13 85% 13 46% 13 69%
2018 Level 4 5 100% 5 100% 5 100%
2019Level 4 14 71% 14 71% 14 86%
2020-21 Level 4 10 90% 10 80% 10 90%
Year 2 SATS Year 2 SATS Year 2 SATS Year 2 SATS Year 2 SATS Year 2 SATS Year 2 SATS
StudentNo SPAG StudentNo Writing StudentNo Numeracy
2016-2017 14 50% 14 50% 14 57%
2018-2019 16 56% 16 44% 16 63%
2019-20 9 100% 9 100% 9 100%
2020-21 11 64% 12 75% 12 58%

Co-curricular activities

In the home education support centre, we cover the core subjects although we do have some coverage of other subjects through integration within our core subjects (Literacy, Numeracy, Science and Computing). Due to our part time hours this is not always possible and neither is it our intention to provide all or significantly all of a child’s education at Headstart. We are here to support home education. Parents are made aware from the outset that our Centre is not a school but is a provider of support to the education of children who do not attend school. Due to our ethos we also provide Arabic and Islamic studies to all pupils as separate sessions within our hours, on certain days.

The Early years delivers all aspects of the EYFS.

Trips and Projects

Primary Years Department:

At Headstart Education Centre, trips are valuable experiences which challenge children through means that are not always available in a classroom setting. Approximately once every half term, pupils are taken on trips affording them hands-on experiences, bringing to life dry facts and, hopefully, enhancing their knowledge and understanding of literature, mathematics, science, religions, and the world more generally. Experiential learning must remain an integral part of our learning style and we aim to plan our outings in such a way that they reflect and augment the learning expectations within the class. Visits and trips are designed and/or chosen to build upon childrens’ prior knowledge, help them acquire new skills, improve and facilitate social interaction with members of the wider public world and of course for fun and play!

Not only do our children create fond memories to help them in later life, but they experience learning within both real and unexpected contexts.

Headstart children would usually have the opportunity to visit a variety of places as part of trips and outings throughout the year. However due to the COVID pandemic and government restrictions to trips the children in Headstart this year were unable to go on as many trips as we would have liked but some classes had the opportunity to attend the STEM Workshops at the end of the year when restrictions eased.

Yrs 4, 5 and 6 STEM Workshop:

Children from Years 4, 5 and 6 attended an engineering (STEM) project) over two days. This was an invaluable experience as the children has not attended a trip due to restrictions. The project allowed children the opportunity to build their own Motorised Propeller Car. They were able to understand and put into practice the mechanics and workings of a motorised product by their own crafting. The children were also able to take home their finished model.

Development of Reading and Phonics:

Our aim was to try and find ways of helping tutors to become more confident and skilled at inspiring their students to decode and segment words to read better. One way of doing this was to train and provide tutors with different strategies, approaches and methods to developing phonics, such as modelling, using action, making the correct sounds and a variety of resources that developed tutor’s confidence in teaching and delivering phonics sessions and made them more reflective about their practice. The lockdown has enabled teachers to research and adapt their planning gearing it to students via online application: Zoom. The teachers have used visual and interactive resources to tap into the children’s love of reading.

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New Library:

Before the lockdown, parents, staff and students raised funds through our food sale for a new library for our students at the centre. We now have a lovely library with new books ready for our next academic year.

Development of Writing:

We select appropriate writing materials that help tutors plan and stimulate learning, such as ‘writing guides’. This helped tutors structure their lessons and develop their understating of each writing genre, which they were then able to reflect back to the children. The interactive CDROM provided hands on, practical, activities that stimulated and made each writing sessions enjoyable.

We feel that writing should have a genuine purpose that responds to real life issues and situations to help pupils feel more engaged. Therefore, we incorporated simple project weeks, such as crisis around the world, letter writing, persuasive writing, etc. These created emotions and empathy which stimulated good writing. All these above factors and more, had a great impact on children’s overall performance, which resulted in the SAT’s results attained despite Covid disruption. This year we have acquired the updated Collins literacy curriculum for our students. This will cement their foundations in writing and boost their skills and development in writing and their language.

Science

Hands-on resources were used in different science units where practical activities and detailed exploration of topics were required. Tutors were successful in catering for learners who engage well with visuals and hands-on learning. Pupils have conducted exciting experiments to develop their skills in enquiry, decision-making, problem-solving and self- evaluation. Reflection, more generally, has been a key learning focus for staff and children alike this year.

Computing

This area has always been a focus for Headstart, we train our staff to ensure they are competent in the computing curriculum. Every lesson carefully matched to curriculum objectives. Tutors follow ready-made lesson plans from Scholastic guides; this saves time with flexible readyto-go resources. Tutors were able to stay on track with assessment tools and progress checks. The programme also engages children with inspirational activities.

COVID

This was the second year of Covid restrictions. It has been testing for our staff; however, everyone has persevered and shown great resilience during this unfortunate time. Staff have been the forefront of supporting children’s learning both online and onsite for our vulnerable and keyworker children. As a result of remote learning online, our staff had to adapt new ways of teaching and assessing. It may have seemed challenging at times, yet the determination and selflessness of our tutors to ensure their students were learning and safe outweighed anything else.

It has enabled the senior leadership team to reflect on the importance of our students, parents and staffs’ wellbeing. Leaders have been a supporting network for our staff who had concerns and worries of what the future will hold.

A thorough risk assessment has been completed along with the guidance from the local authority and Government for our centre. We are proud of our staff pulling together to ensure our centre meets the required standards to re-open. The staff have shown great resilience and positivity in planning for last minute changes and adaptations required from them.

Continuous Professional Development

HSEC PY has made a very concerted effort this year to better our classroom craft and general educational and pedagogical knowledge and skills to cater for home educated children. We have also adopted new online teaching skills needed to carry out remote learning for our students during the lockdown period. This involved setting homework via google classroom and having active sessions on zoom. To that end, we have been engaging in updating weekly risk assessment and implementation of what is required to keep staff and children safe. The staff have been undergoing sessions centred on the following before lockdown this year:

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Though not an exhaustive list, we believe it is important that HSEC maintains a culture of improved learning through a marriage of managerial support and individual self-reflection. Our staff seem to have responded positively to these measures and, despite the litany of observations, book looks and learning walks this year, seem intent on improving their own practice and providing a better standard of education to home educated children.

We have staff who are going on to complete their QTS and ECT. We hope that this passion for learning not only continues to grow, but directly contributes to steering our pupils to becoming lifelong learners.

Early Years Department

This year has been the second challenging year for the early years due to Covid 19; but with the hard work and substantial commitment from Management and staff we were able to make it another successful year.

We attended all the online training with Sheringham Nursery in Manor Park Talk to be up-to-date on how to help our children and their parents going through such difficult times.

Our Early Years and Reception Teams worked closely with LA SENCO online which enabled us to refer children to early-help as soon as identified and attention is needed.

We worked alongside with the Primary Years to ensure transition for the children is easy should parents wish to home educate their children within Headstart. We also work with local schools should parents decide to send their child to school, we believe this will lead to a significant improvement in the children.

We are running the 30 free hours giving parents the flexibility to choose the hours and allow the optional lunch. This will ensure that all our spaces are filled.

COMMUNITY SERVICES

Fundraising

At the centre we hold many fundraising events throughout the year. Often raising funds for our own centre but also for other causes. The children, as well as the parents, are encouraged to participate in these events. The half termly food sales are very popular with generous donations of food for sale being brought in by both parents and staff and children also helping to bake for the sales. This year we held a total of 1 end of year food sale after Covid restrictions were eased.

Parents, Children and staff have also donated generously this year for the UWT Syrian Orphan project during Ramadhan. We are proud to say that we raised approximately £33,362.05 in total that will aid orphaned families.

Other Organisations

Our centre is based in an accessible high-profile part of the community. We let out our venue at a low price to other community based projects. We have madrasah, a tuition group, martial arts and youth organisations that run separately from us by hiring our venue. This helps provide revenue to our organisation in keeping the expenses manageable, and provides accessible facilities to families and children in the community. These organisations are independent and NOT governed or affiliated to Headstart.

Training

Primary Years Department:

At the beginning of each academic year, the induction and introductory training are delivered to staff. This is to ensure that staff (teaching and non-teaching) are acquainted with the centre’s policies and procedures. On the other hand, staff are sent to external training related to children’s learning and understanding. Tutors would then deliver a session back on site so that all staff can collectively be trained up in new or improved skills. Staff are provided with training on fire risk assessment, child protection, prevent duty and safeguarding. Majority are trained on PFA as well.

Staff are supported by the members of the management through regular observations, guidance, feedback and support. Teaching and nonteaching staff are provided with appropriate and adequate materials for effective performance of tasks, along with academic and teaching skills courses online such as reading materials found on the DFE website, You-tube clips on outstanding teaching methods. This year we held

8

mentoring sessions for staff to support and provide guidance. Many staff used that time to discuss about areas of improvements and how we can find solutions.

Not being a school, Headstart does not have automatic access to training provided by schools funded by the government, therefore our staff and management team spend time to further their own knowledge and skills around good practice which would be suited to our specific type of provision.

Early Years Department

We manged to attend all online training through Zoom with the local council.

Staffs are supported by management through regular observations, guidance, feedback and support. At the beginning of each academic year, we delivered training to staff induction. This is to ensure that staffs are acquainted with the centre’s policies and procedures. All staff is fire and safeguarding trained.

We take on work placement students who are mentored by our management and supported by our staff. They learn all aspects of a practitioner’s role. The pupils are encouraged to support children in their play, language and communication skills through different activities. They are provided with guidance and support to complete important observations.

FUTURE PLANS

All our tutoring staff now have their own work laptops, although the setting up of server VPN intranet is yet to be established for all staff. Steps are still in progress to move away from dropbox. We hope to ensure all staff have access to the server on site. Internet connection is still proving unstable despite having direct internet cabling from all units to ensure the connection to all units is good but this is still an on-going issue we hope can be resolved.

Having administered some remote learning this year due to Covid lockdowns we expect the teaching and learning next year to run smoother. We will utilise unit 7 for additional play space for under 5's thereby increasing the child capacity in the nursery by way of extra floor space. We hope this will enable us to offer more space for local children and the community at large. To support more children’s education and look into possible interest free student loans for education.

Statement of Trustees’ Responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees’ 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 proper accounting records that disclose with reasonable accuracy at any time of 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.

In so far as we are aware:

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In preparing the Trustees Report, the Trustees’ have taken advantage of the exemption available to small companies and have not prepared a strategic report.

Approved by the Board on 25 May 2022 and signed on their behalf by:

Khalil Attan

K D Attan

Chairman

10

Independent Examiner's Report to The Trustees of

Headstart Education Centre

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2021.

Responsibilities and basis of report

As the charity’s 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 charity’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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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:

  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.

Naveed Sharif

……………………………… 25 May 2022

Name: Naveed Sharif FCCA Professional Body: Association of Chartered Certified Accountants

Address: TSP Professional Services 1B Highview Parade, Redbridge Lane East, Ilford, Essex, IG4 5ER

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Headstart Education Centre Statement of Financial Activities Including Income & Expenditure Account for the year ended 31 July 2021

Notes
Income and endowments from:
Donations and grants
Charitable activities
Fees, including NEG
Fundraising events
Other Income
2
Total income
Expenditure on:
Charitable activities:
3
Other costs
4
Total expenditure
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Restricted
Funds
Funds
2021
2021
£
£
38,793
451,119
6,464
53,869
550,245
287,559
111,843
399,402
150,842
398,293
549,135		 Total
Funds
2021
£
38,793
451,119
6,464
53,869
550,245
287,559
111,843
399,402
150,842
398,293
549,135		 Total
Funds
2020
£
742
462,121
13,253
54,717
530,833
288,010
137,219
425,229
105,604
292,689
398,293

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Headstart Education Centre Balance Sheet

as at 31 July 2021

Notes
Fixed assets
Investments
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due
within one year
11
Net current assets
Net total assets
Charity funds
Unrestricted funds
12
Restricted funds
12
Total charity funds		 208,815
215,597		 2021
£
370,614
370,614
178,521
549,135
549,135
-
549,135		 199,016
190,704		 2020
£
240,620
240,620
157,673
424,412
(245,891)		 389,720
(232,047)
398,293
398,293
-
398,293

The trustees, who are also the directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The trustees/directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies’ regime.

The financial statements were approved and authorised for issue by the Board of the Trustees on 20 April 2022 and were signed below on its behalf by:

Khalil Attan

25 May 2022

K D Attan

Chairman

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Headstart Education Centre Notes to the Accounts

for the year ended 31 July 2021

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Accounting convention

The financial statements have been prepared in accordance with 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 (FRS 102) (second edition, effective 1 January 2019) - (Charities SORP (FRS102)), and the Companies Act 2006.

Headstart Education Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). These financial statements have been drawn up in the historical accounting basis.

Critical accounting judgements and estimates

In preparing these financial statements, management has made judgements, estimates and assumptions that affect the application of the charities accounting policies and the reported assets, liabilities, income and expenditure and the disclosures made in the financial statements. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Preparation of accounts on a going concern basis

The trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern. The review of our financial position, reserves levels and future plans gives Trustees confidence the charity remains a going concern for the foreseeable future.

In reaching this conclusion, the trustees have considered the impact of Covid-19 on the Charity and have reviewed cash flow forecasts covering a period of more than one year from the date of approval of these accounts.

Income recognition

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measured at their settlement value.

Trade debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid net of any trade discounts due.

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Creditors and provisions

Creditors and provisions 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.

Fund Accounting: Funds held by the charity are:

Unrestricted funds: These are general funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds: These are funds subject to specific trusts generally declared by the donor or funds raised for a specific purpose.

Leasing

Rentals payable are charged on a time basis over the term of the lease.

2
Other Income
EY additional fees
Investment Income
Re-imbursements
Venue hire
3
Charitable activities
Childrens refreshments
Donations and sponsorships
Educational resources
Staff costs
Trips and outings
4
Other costs
Advertising
Bank charges
Cleaning
Depreciation
IT and Internet expenses
Legal and Professional fees
Light and Heat
Premises maintenance costs
Printing, postage and stationery
Rent, rates and Insurance
Telephone
5
Staff costs and numbers
Staff remuneration
Employers National Insurance		 2021
£
2,244
22,719
270
28,636
53,869
4,391
50,950
11,323
220,896
-
287,559
-
613
698
-
840
2,826
6,633
8,406
6,581
85,036
1,210
111,843
206,165
400
206,565		 2020
£
18,123
6,188
10,419
19,988
54,717
8,380
11,599
11,383
256,388
262
288,010
500
847
1,119
7,456
550
2,510
6,839
24,160
6,339
81,575
5,324
137,219
249,500
3,604
253,104

15

In aggregate the average number of full and part time persons employed during the year was as follows:

Charity Manager
Teaching staff
Coordinators
Lunchtime/snack assistants
Admin staff
Youth workers
Cleaning staff		 No. (2021)
1
16
2
2
3
0
2
26		 No. (2020)
1
16
2
2
2
0
0
23

All employees are paid less than £60,000.

6 Transactions involving Trustees or other related party

Mrs Z Khanom-Trustee:

(a) In the interest of the Charity, amount totalling £4,800 (2020: £1,374) was payable directly to relevant service providers by the Charity for Mrs Z Khanom’s childcare and domestic assistance, educational fees (for dependent children), travel and other costs. For the avoidance of doubt, the Charity contracts with and pays the relevant service providers directly.

(c ) An amount of £835.92 (2020: £462) was paid to non-dependent related parties.

7 Taxation

As a registered charity, Headstart Education Centre is exempt from tax on income and gains falling within Part 11 of the Corporation Tax Act 2010 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

The charity is registered for Gift Aid with HM Revenue & Customs under reference number XT38118

8

Tangible fixed assets
Cost
At 1 August 2020
Additions
At 31 July 2021
Depreciation
At 1 August 2020
Charge for the year
At 31 July 2021
Net book value
At 31 July 2021
At 31 July 2020		 Fixtures
&
Equipment
£
54,222
-
54,222
54,222
-
54,222
-
-

All the company's fixed assets are used to support charitable activities.

16

9 Investments: Property

Market value as at 1 August 2020
Additions at cost
Disposals
Unrealised gain/(loss)
Market value as at 31 July 2021
Historical cost		 240,620
129,994
-
-
370,614
370,614

The trustees are satisfied there has been no material movement in value between the date of acquisition and 31 July 2021.

10
Debtors
Fees receivable
Other debtors
11
Creditors: amounts falling due within
Suppliers
Other taxes and social security costs
Accruals and deferred income
Other creditors
12
Movement in funds
Unrestricted funds
Total funds		 one year
At
01/08/2020
£
398,293
398,293		 Incoming
resources
£
550,245
550,245		 2021
£
195,100
13,715
208,815
2021
£
29,102
10,116
164,049
42,624
245,891
Outgoing
resources
£
(399,402)
(399,402)		 2020
£
199,016
-
199,016
2020
£
20,291
18,843
158,705
34,208
232,047
Transfers
£
-
-		 At
31/07/2021
£
549,135
549,135

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding up is limited to £10.00

17