egistered 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 2022 



## **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 2022 which have been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (revised 2019) 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 £117.8K (2020: £150.8K). As at 31 July 202, the reserves stood at £666.9K 

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: 

- To enhance and improve the educational support provided to home educated children; 

- To provide childcare for more toddlers; 

- To increase pupil numbers in both early years & primary years; 

- To maintain good adult: staff ratios. 

- To continue to improve & expand the site where the centre is based and consider a satellite provision 

- To access training to improve good care, teaching and learning practices; 

- To make home education fun for children 

## **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: 

3 



- Ensure that the existence of the Centre is known throughout the local community by means of advertising including banners and leafleting. 

- Help keep fees low by offering subsidised fees for families in need 

- Offering sponsorship of children’s care and education where possible 

- Provide advice to families regarding additional support for childcare fees, where possible (ie Tax Credits, Universal Credit, 2 year old grants and tax free childcare) 

- Arrange our waiting list in order of date of application and date of birth (Priority will be given to siblings of children already attending Headstart Education Centre and children of Headstart key staff as per our admissions policy) 

- Arrange for fundraising events which support needy causes and raise awareness of Headstart. 

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 **2021/22** we had the following number of children on roll: 

**Babies (0-1): 0 EY (2-5): 48 Morning session EY (2-5): 48 Afternoon session Year R: 18 Year 1: 21 Year 2: 19 Year 3: 11 Year 4: 10 Year 5: 14 Year 6: 11** 

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 have not been increased for several years and for **2021-22 remained as follows** : 

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 usual subsidised fee we offered students in **2021/22** were: 

Primary Years £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, unless discounted Our centre also reserves the right to hold a deposit to help maintain the notice period policy should a child leave. 

4 



We have provided sponsorship/grants/bursaries to **1 child** this year **2021/22.** 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 

## **Academic** 

Headstart has kept the change made a few of years ago, where the assessments moved to levels in the education system; it was necessary for HSEC to impose changes of our own in order to help better align our teaching and learning with the standard expectations of the rest of the nation. 

To that end we have 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).** 

**Exceeding: Child has met and/or surpassed most or all learning objectives, success criteria and performance expectations for a child in this academic year (SATS Scaled Score** _**ideally**_ **at 110 or above, though teacher judgement also factors in).** 

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 2021 papers. 

No Key Stage 1 Science SATS were administered as the papers have been scrapped. Tutors used the Scholastics Science end of topic assessment results, averaging them out to determine each child’s end of year progress level. 

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 (2021-22) 

## **Reception ELG 2021- 2022:** 

|Scores|Student NO|Communication<br>and language|Physical<br>Development|Personal, Social and<br>Emotional<br>Development|Literac<br>y|Mathematics|Understanding<br>the World|Expressive Arts<br>& Design|
|---|---|---|---|---|---|---|---|---|
|2 (Expected)|17|95%|95%|95%|65%|59%|95%|95%|
|1 ( Emerging)|17|5%|5%|5%|35%|41%|5%|5%|
|A<br>(Unable<br>to<br>assess or where<br>exemptionapplies)|17|0%|0%|0%|0%|0%|0%|0%|



Year 6 SATS 

|Year 6 SATS|||||||
|---|---|---|---|---|---|---|
||StudentNo|Reading/<br>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%|
|2015Level 4|10|100%|9|90%|9|90%|
|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%|



5 



|2019 Level 4|14|71%|14|71%|14|86%|
|---|---|---|---|---|---|---|
|2020-21 Level 4|10|90%|10|80%|10|90%|
|2021-22 Level 4|11|100%|11|91%|11|91%|



|Year 2 SATS|Year 2 SATS|Year 2 SATS|Year 2 SATS|Year 2 SATS|Year 2 SATS|Year 2 SATS|
|---|---|---|---|---|---|---|
||Student No|SPAG|Student No|Writing|Student No|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%|
|2021-22|18|56%|18|56%|18|61%|



## **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 and only aim 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 had the opportunity to visit a variety of places as part of trips and outings throughout the year. 

## **- Chatham Wilderness Project ( Reception and Years 1 6)** 

The Chatham Green Project is an outdoor living classroom built on 400 acres of farmland in the heart of Essex. It is both an environmental sustainability project and an education initiative that reaches over 3,000 primary and secondary school children each year. The wilderness project and Headstart Education Centre worked closely together to create a science programme that related directly to the National Curriculum, the children will took part in the three hour bespoke session. 

The children had the opportunity to go on a Forest adventure where they went bug hunting and pond dipping for creatures. They also went on a nature walk to take a closer look at the animal habitats at its natural setting. 

## **Zoo lab** 

Headstart arranged a Zoo Lab visit during the second Autumn term. The zoo lab workshops provided the children with a rich variety of play activities and learning experiences in a safe, secure and stimulating environment under the guidance of the expert Zoo lab Presenter. On the day the children had the opportunity to ethically handle the animals and have a wonderful encounter. 

## **London Transport Exploration** 

As a part of children’s learning about the London transport system the classes were specifically looking at London Underground tube maps. 

6 



**Pupils had the opportunity to explore the tube and bus systems in their local area. They developed their skills to read and follow the tube/bus maps to reach a destination on their maps.** 

## **Creative biscuit café – Ceramic designing** 

The Reception and KS1 classes visited the Creative biscuit cafe in South Woodford. During their workshop pupils designed and painted their own plates. Once fired and glazed the pupils took their finish products home! It was an enjoyable experience for both children and staff. 

## **Mudchute farm** 

Headtstart Pupils visited the Mudchute Farm. It is one of the largest inner City Farms anywhere in Europe. They got to see the wonderful collection of British rare breeds and they currently have over 100 animals and fowl on the farm! The Pupils experienced the landscape and buildings and viewed the British rare breed animals, horses and ponies everywhere. The Pupil also learned how the Farm works, got closer to some of the animals, and even help feed some of them! 

## **River boat cruise** 

KS2 pupils went on an epic River boat cruise. They learned about London’s Monumental sites along with the River Thames.The River Cruise included a tour of London’s famous landmarks such as the Tower Bridge, London Eye, The Shard, Canary Wharf and Big Ben. 

## **Development of Reading and Phonics:** 

This year was an undoubted success in the development of reading within the Centre. 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. Tutors and practitioners have used visual and interactive resources to tap into the children’s love of reading. 

## **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. 

## **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. Staff delivered interactive CPD sessions and shared their great practise with the team. 

## **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. Scratch CPD was delivered for staff that need more practise before delivering to their pupils. This helped to motivate and build confidence in teachers teaching this application. 

7 



## **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. Our tutors are continually developing their teaching skills needed to carry out meaningful learning for our students during this year. To that end, we have been engaging in weekly CPD sessions designed around all of the core elements of teaching and pedagogy. Staff have been undergoing training sessions centred on the following this year: 

- Assessment for Learning 

- Behaviour for Learning 

- Subject specific pedagogy 

- Scaffolding/ Responsive teaching 

- Learning Objectives &amp; Success Criteria 

- Lesson Planning 

- Scratch training 

- Schemas and cognitive load 

- Big Maths/Mental Maths 

- Supporting SEND Pupils 

- Teachers voice and wellbeing 

Though not an exhaustive list, we believe it is important that HSEC maintain 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. 

Many of our PY staff members have enrolled into courses. We have staff members who have completed their QTS in education and teaching this year also. We have staff that want to continue with their second year of Early Career Training. 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 many new staff were recruited. Due to the need to train up new staff we have enrolled a number of staff to the level 3 diploma in the Early Years alongside practical experience in the nursery. 

Our Early Years Teams worked closely with LA SENCO which enabled us to refer one child 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. We also began to offer optional Quran classes in addition to the free funded hours which have received interest from parents. 

## **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. 

Parents, Children and staff have also donated generously this year for the UWT Afghanistan project during Ramadhan. We are proud to say that we raised approximately £28,102.16 in total that will families in crisis. 

## **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 year we also let out to a summer club. 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. 

8 



## **Headstart Training** 

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, safeguarding and child protection and health and safety. Majority are externally 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 they can utilise to develop further. 

This year we held mentoring sessions for new staff and one ECT to support and provide guidance to their development. Many staff used that time to discuss about areas of improvements and how we can find solutions to aid their improvement 

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. . 

## **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. We have largely moved 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. 

Due to external building works one unit could not be used and the classes were moved into temporary rooms. We hope that the building issue will be resolved for the start of the academic year. This experience has made Headstart consider alternative options to provide our services during such circumstances. 

## **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: 

- Select suitable accounting policies and then apply them consistently; 

- Observe the methods and principles in the Charities SORP; 

- Make judgements and estimates that are reasonable and prudent; 

- State whether applicable UK Accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

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: 

- There is no relevant information of which the charitable company’s examiner is unaware; and 

- The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the examiner is aware of that information. 

9 



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 12 April 2023 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 2022. 

## **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 

……………………………… 12 April 2023 

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 

11 



## **Headstart Education Centre Statement of Financial Activities Including Income & Expenditure Account for the year ended 31 July 2022** 

|**Notes**<br>**Income and endowments from:**<br>Donations and grants<br>Charitable activities<br>Fees, including NEG<br>Fundraising events<br>Other Income<br>2<br>**Total income**<br>**Expenditure on:**<br>Charitable activities:<br>3<br>Other costs<br>4<br>Total expenditure<br>**Net income/expenditure**<br>**Reconciliation of funds**<br>Total funds brought forward<br>Total funds carried forward|**Unrestricted**<br>**Restricted**<br>**Funds**<br>**Funds**<br>**2022**<br>**2022**<br>**£**<br>**£**<br>180<br>428,285<br>17,119<br>69,165<br>514,750<br>272,302<br>124,671<br>396,973<br>**117,777**<br>549,135<br>**666,912**|**Total**<br>**Funds**<br>**2022**<br>**£**<br>**180**<br>**428,285**<br>**17,119**<br>**69,165**<br>**514,750**<br>**272,302**<br>**124,671**<br>**396,973**<br>**117,777**<br>**549,135**<br>**666,912**|**Total**<br>**Funds**<br>**2021**<br>**£**<br>38,793<br>451,119<br>6,464<br>53,869|
|---|---|---|---|
||||550,245|
||||287,559<br>111,843|
||||399,402|
||||150,842<br>398,293,|
||||549,135|



12 



## **Headstart Education Centre Balance Sheet** 

## **as at 31 July 2022** 

|**Notes**<br>**Fixed assets**<br>Investments<br>9<br>**Current assets**<br>Debtors<br>10<br>Cash at bank and in hand<br>**Creditors: amounts falling due**<br>**within one year**<br>11<br>**Net current assets**<br>**Net total assets**<br>**Charity funds**<br>Unrestricted funds<br>12<br>Restricted funds<br>12<br>**Total charity funds**|236,091<br>99,427|**2022**<br>**£**<br>613,656<br>613,656<br>53,256<br>666,912<br>666,912<br>-<br>666,912|208,815<br>215,597|**2021**<br>**£**<br>370,614|
|---|---|---|---|---|
|||||370,614<br>178,521|
||335,518<br>(282,262)||424,412<br>(245,891)||
||||||
|||||549,135|
|||||549,135<br>-|
|||||549,135|



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 12 April 2023 and were signed below on its behalf by: 

## **Khalil Attan** 

…………………. 

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**<br>**Other Income**<br>EY additional fees<br>Investment Income<br>Re-imbursements<br>Venue hire<br>**3**<br>**Charitable activities**<br>Childrens refreshments<br>Donations and sponsorships<br>Educational resources<br>Staff costs<br>Trips and outings<br>**4**<br>**Other costs**<br>Advertising<br>Bank charges<br>Cleaning<br>IT and Internet expenses<br>Legal and Professional fees<br>Light and Heat<br>Premises maintenance costs<br>Printing, postage and stationery<br>Rent, rates and Insurance<br>Telephone<br>**5**<br>**Staff costs and numbers**<br>Staff remuneration<br>Employers National Insurance|**2022**<br>**£**<br>9,278<br>30,868<br>5,794<br>23,225<br>69,165<br>6,107<br>14,250<br>12,987<br>233,067<br>5,891<br>272,302<br>540<br>288<br>167<br>1,580<br>4,139<br>5,019<br>14,368<br>3,929<br>93,696<br>946<br>124,671<br>226,697<br>-|**2021**<br>**£**<br>2,244<br>22,719<br>270<br>28,636|
|---|---|---|
|||53,869|
|||4,391<br>50,950<br>11,323<br>220,896<br>-|
|||287,560|
|||-<br>613<br>698<br>840<br>2,826<br>6,633<br>8,406<br>6,581<br>85,036<br>1,210|
|||111,843|
|||206,165<br>400|
|||206,565|



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

|Charity Manager<br>Teaching staff<br>Coordinators<br>Lunchtime/snack assistants<br>Admin staff<br>Youth workers<br>Cleaning staff|**No. (2022)**<br>1<br>19<br>2<br>2<br>2<br>0<br>2<br>28|**No. (2021)**<br>1<br>16<br>2<br>2<br>3<br>0<br>2|
|---|---|---|
|||26|



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 £2,082 (2021: £4,800) 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. 

(b)    Mrs Z Khanom was paid an amount of  £19,024  (2021: £6,207) as wages. 

(c ) An amount of £1,356 (2021: £836) 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**<br>At 1 August 2021<br>Additions<br>At 31 July 2022<br>**Depreciation**<br>At 1 August 2021<br>Charge for the year<br>At 31 July 2022<br>**Net book value**<br>At 31 July 2022<br>At 31 July 2021|**Fixtures**<br>**&**<br>**Equipment**<br>**£**<br>54,222<br>-<br>54,222<br>54,222<br>-<br>54,222<br>-<br>-|
|---|---|



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

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## **9 Investments** 

|Market value as at 1 August 2021<br>Additions at cost<br>Disposals<br>Unrealised gain/(loss)<br>**Market value as at 31 July 2021**<br>_Historical cost_|370,614<br>243,042<br>-<br>-<br>**613,656**<br>_613,656_|
|---|---|



_The trustees are satisfied there has been no material movement in value between the date of acquisition and 31 July 2022._ 

|**10**<br>**Debtors**<br>Fees receivable<br>Other debtors<br>**11**<br>**Creditors: amounts falling due within**<br>Suppliers<br>Other taxes and social security costs<br>Accruals and deferred income<br>Other creditors<br>**12**<br>**Movement in funds**<br>Unrestricted funds<br>**Total funds**|**one year**<br>**At**<br>**01/08/2021**<br>**£**<br>549,135<br>**549,135**|**Incoming**<br>**resources**<br>**£**<br>514,750<br>**514,750**|**2022**<br>**£**<br>223,152<br>12,939<br>236,091<br>**2022**<br>**£**<br>29,297<br>12,898<br>192,237<br>47,830<br>282,262<br>**Outgoing**<br>**resources**<br>**£**<br>(396,973)<br>**(396,973)**|**2021**<br>**£**<br>195,100<br>13,715<br>208,815<br>**2021**<br>**£**<br>29,102<br>10,116<br>164,049<br>42,624<br>245,891<br>**Transfers**<br>**£**<br>-<br>**-**|**At**<br>**31/07/2022**<br>**£**<br>666,912|
|---|---|---|---|---|---|
||||||**666,912**|



- **13 Legal Status** 

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 

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