## **Trustees’ annual report (including Directors’ report) for the period** **From: Period start date 01.09.2019 To: Period end date 31.08.2020 Charity name: The Orchard Community Pre-School Charity registration number: 1154900** **Company number:08791069** ## **Objectives and activities** ||SORP
reference|| |---|---|---| |Summary of the
purposes of the
charity as set out in
its governing
document|Para 1.17|To enhance the development and education of children-
primarily under statutory school age –by encouraging
parents to understand and provide for the needs of
their children, through community groups and by:
1. Offering appropriate play, education and care
facilities and training courses, together with the rights
of parents to take responsibility for and to become
involved in such groups, ensuring that such groups offer
opportunities for all children, whatever their race,
culture, religion, means or ability.
2. Encouraging the study of the needs of such children
and their families and promoting public interest in and
recognition of such needs.
3. Instigating and furthering the aims of the Early Years
Alliance.| |Summary of the
main activities in
relation to those
purposes for the
public benefit, in
particular, the
activities, projects or
services identified in
the accounts.|Para 1.17 and
1.19|As our name suggests, we are a community pre-school,
which offers Early Years Education to children below
statutory school age. In the main we serve families in
the immediate vicinity of the pre-school in and around
Milford, but we also offer places to children from
further afield. We offer a wide range of play facilities,
through which the children learn and develop physically,
socially, emotionally, and intellectually. Our staff are
well-qualified in early years education, and they use their
knowledge to ensure that the children are provided with
the educational experiences that are essential to their
progress and well-being. All children within the
appropriate age group are welcomed into our pre-school
and we do not discriminate on the grounds of race,
culture, religion, means, or ability. Staff have
undertaken specific training to ensure that we can cater
for all children’s learning needs, and we have made
adaptations to the building, to provide appropriate
accessfor wheelchair users.| |||Our staff recognise the importance of carrying out
thorough assessments of the children’s learning needs
and use the information gained to plan for their
development. Parents and carers are also welcomed into
the pre-school and encouraged to contribute to their
children’s records and plans for their learning. Staff
lend as much support as they can to families that need
it. We promote public interest in the work we do, by our
involvement in local events and through our own fund-
raising efforts.
We have been members of the Early Years’ Alliance for
many years now and we have worked hard to instigate
and adhere to their aims and objectives. In part, we
achieve this by following their guidance in policy
development and by making use of their publications and
training, as appropriate to our needs. We have also
sought and acted upon their advice on legal matters. The
advice they have offered has ensured that we act in
ways which provide the protection of a safe environment
for all who access our pre-school.
Since September 2016, we have provided an After-
School Club for the pre-school’s children and for
children from the local infant school. The After-School
Club caters for children between 3 and 7 years of age.
It offers much-needed extended hours of care for
children of working parents in the locality and it provides
a relaxed, home-from-home atmosphere, which is greatly
appreciated by children and parents alike. The After-
School Club is run by pre-school staff.| |---|---|---| |Statement
confirming whether
the trustees have
had regard to the
guidance issued by
the Charity
Commission on
public benefit|Para 1.18|We can confirm that the trustees have had regard to
the Charity Commission guidance on public benefit.| ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference **N/A** Para 1.38 Policy on grant making **N/A** Para 1.38 Policy on social investment including program related investment |Contribution made by
volunteers|Para 1.38|When they were able, volunteers, from
amongst the parent members, as well as those
from outside the organisation, provided
excellent support to our pre-school. Some
have helped in practical ways, such as making
and repairing equipment and maintaining the
garden, whilst others have supported specific
fundraising projects such as cake sales, stalls,
fun days or sponsored events. Their
opportunities to help have been greatly
reduced during the Covid-19 restrictions,
when we were unable to allow them access to
thepremises.| |---|---|---| |Other||| |**Achievements and performance**||| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The trustees are confident that the pre-
school provided a safe, happy, stimulating
environment for the children in its care.
Fund-raising activities were limited this year
due to the restrictions already mentioned, but
we managed an on-line Christmas Fair and
raffle and provided on-line Easter activities,
which brought in some additional funds. The
After-School Club and the offer of an early
start to the pre-school day have been a great
success both in terms of meeting local need
and in bringing additional revenue to the pre-
school during difficult financial times. Until
the pandemic took hold, the number of
children on roll continued to rise, which is
testament to the pre-school’s good reputation
and to the dedication of the staff. We hope
the numbers on roll will increase once more
once thepandemic is under control.| ## **Additional information (optional)** You may choose to include further statements where relevant about: Our main objective for the past few years has Para 1.41 been to make significant improvements to the Achievements against accommodation for our two-year-old children objectives set and to provide a staffroom in which the staff may take their lunch break. Unfortunately, we were refused planning permission for a muchneeded extension to the premises and we had to seek alternatives. By the end of July and throughout August 2019, internal building works, which answered part of our needs, were well under-way and a garden-room staffroom had been installed. Building works were sufficiently complete for the pre-school to re- |||open in September 2019 and remaining
‘snagging’ was carried out by the end of the
month.| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|Fund-Raising for the proposed building works
exceeded our expectations and parents’ fund-
raising efforts brought in over £800 more
than we had anticipated.| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial review** |**Financial review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|The pre-school’s net income leaves us in a
more comfortable position than we had
expected – especially as the effects of the
Covid-19 outbreak reduced our income
significantly. There was also a statutory
requirement to increase the minimum hourly
rate of pay for staff, which took effect on
April 1st. Meeting those additional payments
and increased employer pension contributions
will continue to put a strain on our finances,
but the staff deserve to earn a decent wage
and we are committed to trying to ensure that
they do, within the constraints of our limited
budget. With careful control of next year’s
budget, we hope to remain solvent and
eventually to re-build a contingency for
unexpected expenses.
We recognise that without the After-School
Club fees, our financial situation would not
have been so favourable over the last three
years, and we rely on its continued success
over the comingacademicyear.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The trustees have a commitment to
maintaining a reserves policy, which is based
on meeting identified priorities. Currently we
hold a reserve of £25,000.00 to cover
potential staff redundancies and unforeseen
changes in pupil numbers, but it is essential
that we try to increase this, by a further
£5,000.00, over the coming year. Now that
our major building project is complete, our
Building budget is sadly diminished and stands
at £498.00. We are aiming to increase this to
a minimum of £5,000.00 over the next year.
Trustees also aim to maintain a general
reserve of approximately 20% of normal
annual spending, to meet fluctuations in
payments and receipts. Currently, that would
be between £25,000 and £30,000.| |Amount of reserves held|Para 1.22|£498.00 for emergency building work;
£25,000.00 for potential redundancies and
unexpected fluctuations in pupil numbers;
£23,755.00 to meet fluctuations in payments
and receipts.| |---|---|---| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| |**Additional information (optional)**
You may choose to include further statements where relevant about:||| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|Principal sources of funds were the fees for
places, which came partly from central
government via Surrey County Council and
partly from parents’ and carers’ fee payments.
The Government funding total was £114,021;
Parents’ fee payments were £42,296.00,
including both pre-school and After-School
Club. Parents’ fund-raising efforts brought in
£1,211.00 and donations to support fee
payments for needy families were £240.00.
One parent also donated £120.00 to help with
additional costs during the Covid-19 outbreak.
We received a very welcome £7,700.00
payment from HMRC as part of the Job
Retention Scheme during the Covid-19
outbreak.| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|Although our staff are not highly paid, most
of our expenditure is on staff salary costs.
Paying a fair, living wage ensures that we can
employ well-qualified staff, who are capable of
meeting the pre-school’s main objectives for
the children and we are committed to doing
that. Increased costs in this area of spending
do incur risks, as fees received via the local
authority do not increase at the same rate.
Additional costs this year were due to Covid-
19 issues. They included additional cleaning
materials and equipment plus additional hours
for cleaning staff and pre-school staff, who
had to re-organise the pre-school during
overtime. At the same time, we lost revenue
that would normally have been generated by
the After-School Club between March and| August and this left us £10,000 short of anticipated income, due to the After-School Club having to be closed for that period. If there is a significant second wave of the virus, we are likely to suffer financially to at least the same extent next year. Other ## **Structure, governance and management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document:
for example,trust deed,
memorandum and articles of
association etc|Para 1.25|Memorandum and Articles of Association| |How is the charity
constituted?
for example limited company,
unincorporated association,
CIO|Para 1.25|Company Limited by Guarantee| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are elected annually at the AGM. At
least 60% of trustees must be parent
members of the pre-school.| **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction and Para 1.51 training of trustees The charity’s organisational structure and any wider Para 1.51 network with which the charity works Relationship with any related parties Para 1.51 Other ## **Reference and administrative details** |Charity name|**The Orchard Community Pre-School**| |---|---| |Other name the charity uses|| |Registered charity number|**1154900**| |Charity’s principal address|**17a, Elmside, Milford, Godalming Surrey GU8 5EG**| ## **Names of the charity trustees who manage the charity** |1
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20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Deborah Loveland|Director/Chairperson||Parent Members| ||Eileen Griffiths|Director/Treasurer||Parent Members| ||Teresa Ellis|CompanySecretary||Parent Members| ||Claire Jackson|Vice Chairperson||Parent Members| ||Duncan Norton|Co-opted||Parent Members| ||Clare Brooker|Trustee||Parent Members| ||Catherine Legg|Trustee|01.09.19 - 02.10.19|Parent Members| ||Laura Johnson|Trustee||Parent Members| ||Katie Bone|Trustee||Parent Members| ||Ana Cristina
Moreira|Trustee|From 02.10.19|Parent Members| ||Natalie Soden|Trustee|From 02.10.19|Parent Members| ||Mike Collins|Trustee|02.10.19 – 23.07.20|Parent Members| ||Kerrie Porteous|Trustee|From 07.11.19|Parent Members| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name Deborah Loveland Eileen Griffiths** Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole year**| |---|---| |**Teresa Ellis**|| |**Eileen Griffiths**|| ||| ||| ||| ||| ## **Funds held as custodian trustees on behalf of others** |Description of the assets
held in this capacity|None| |---|---| |Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|N/A| |Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|N/A| ## **Additional information (optional)** ## **Names and addresses of advisers (optional information)** |**Names and addresses of advisers (optional information)**|**Names and addresses of advisers (optional information)**|**Names and addresses of advisers (optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (optional information)**||| |Samantha Talman – pre-school and After-School Club Manager||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The company has taken advantage of the small companies’ exemption in preparing the report above.** **The trustees declare that they have approved the trustees’ report (including directors’ report) above.** **Signed on behalf of the charity’s trustees/directors** **Signature(s)** Eileen Griffiths **Full name(s)** Director/Treasurer **Position (for example Secretary, Chair, etc) Date** 27.06.2021 |**Orchard Pre-School Profit and Loss**|**Orchard Pre-School Profit and Loss**|**Orchard Pre-School Profit and Loss**|**Orchard Pre-School Profit and Loss**| |---|---|---|---| |**2019-2020**|**Whole Year**||| |Income|Planned|Actual|Variance| |SCC FEET Funding|£19,614.00|£20,387.60|£773.60| |SCC 3-4yr Funding|£68,100.00|£86,990.49|£18,890.49| |Inclusion Grant|£0.00|£1,831.77|£1,831.77| |Parents' fees|£31,129.00|£25,102.01|-£6,026.99| |After School Club|£25,686.00|£14,760.56|-£10,925.44| |Earlystart fees|£3,875.00|£945.34|-£2,929.66| |Total fees income|£148,404.00|£150,017.77|£1,613.77| |Grants/Donations|£200.00|£9,050.78|£8,850.78| |Fund Raising|£400.00|£1,211.80|£811.80| |Special Events|£188.20|£499.74|£311.54| |Re-sale items|£400.00|£570.90|£170.90| |Bank interest minus charges|-£48.19|-£70.17|-£21.98| |Refunds in|£4,052.00|£426.45|-£3,625.55| |Total Other Income|£5,192.01|£11,689.50|£6,497.49| |**Total Income**|**£153,596.01**|**£161,707.27**|**£8,111.26**| |**Expenditure- Staff**|Planned|Actual|Variance| |Staff salaries|£105,211.00|£99,471.47|£5,739.53| |PAYE(HMRC)|£13,503.00|£12,583.37|£919.63| |Payroll|£528.00|£528.00|£0.00| |NEST Pensions|£4,261.00|£6,364.76|-£2,103.76| |SurreyHR Contract|£800.00|£1,122.70|-£322.70| |General Training|£882.00|£189.50|£692.50| |**Total staff costs**|**£125,185.00**|**£120,259.80**|**£4,925.20**| |**Expenditure - Property**|Planned|Actual|Variance| |Non-domestic rates|£780.00|£455.00|£325.00| |Rent|£700.00|£561.55|£138.45| |EYA- B'ding/main insurance|£2,730.00|£2,716.29|£13.71| |Cleaningsupplies|£900.00|£1,808.00|-£908.00| |Cleaningcontract|£5,700.00|£5,930.40|-£230.40| |Window cleaner|£610.00|£80.00|£530.00| |B'ding/Garden maintenance|£2,550.00|£1,787.64|£762.36| |**Total Property costs**|**£13,970.00**|**£13,338.88**|**£631.12**| |**Exoenditure - Utilities**|Planned|Actual|Variance| |Electricity|£600.00|£1,043.85|-£443.85| |Gas|£680.00|£612.10|£67.90| |Water|£570.00|£360.22|£209.78| |Telephones|£1,140.00|£1,216.01|-£76.01| |Waste - Synergy|£400.00|£549.89|-£149.89| |Waste - Sanaway|£720.00|£466.12|£253.88| |**Total Utilities/Services**|**£4,110.00**|**£4,248.19**|**-£138.19**| |**Expenditure - General**|Planned|Actual|Variance| |Curriculum|£2,250.00|£2,039.57|£210.43| |PettyCash|£300.00|£100.00|£200.00| |Office|£1,900.00|£1,131.59|£768.41| |Licences|£180.00|£114.50|£65.50| |OFSTED|£70.00|£35.00|£35.00| |Fund raising|£90.00|£57.00|£33.00| |Special Events|£570.00|£183.73|£386.27| |ASC snacks/equipment|£300.00|£299.58|£0.42| |Refunds|£0.00|-£15.99|£15.99| |Re-sale items|£860.00|£278.55|£581.45| |Lunches|£7,200.00|£6,906.01|£293.99| |Accountant|£755.00|£762.00|-£7.00| |**Total General costs**|**£14,475.00**|**£11,891.54**|**£2,583.46**| ||||| |**2019-2020 Whole Year Summary**|||| |**Total Income**||£161,707.27|| |**Total Expenditurepre Cap-ex**||£149,738.41|| |**Profit/losspre Cap-ex**||**£11,968.86**|| ||||| |**Cap-ex**||£29,942.35|| |**Total Expenditurepost Cap-ex**||£179,680.76|| |**Profit/losspost Cap-ex**||**-£17,973.49**|| |**Orchard Pre-School Profit and Loss**|**Orchard Pre-School Profit and Loss**|**Orchard Pre-School Profit and Loss**|**Orchard Pre-School Profit and Loss**| |---|---|---|---| |**2019-2020**|**Whole Year**||| |Income|Planned|Actual|Variance| |SCC FEET Funding|£19,614.00|£20,387.60|£773.60| |SCC 3-4yr Funding|£68,100.00|£86,990.49|£18,890.49| |Inclusion Grant|£0.00|£1,831.77|£1,831.77| |Parents' fees|£31,129.00|£25,102.01|-£6,026.99| |After School Club|£25,686.00|£14,760.56|-£10,925.44| |Earlystart fees|£3,875.00|£945.34|-£2,929.66| |Total fees income|£148,404.00|£150,017.77|£1,613.77| |Grants/Donations|£200.00|£9,050.78|£8,850.78| |Fund Raising|£400.00|£1,211.80|£811.80| |Special Events|£188.20|£499.74|£311.54| |Re-sale items|£400.00|£570.90|£170.90| |Bank interest minus charges|-£48.19|-£70.17|-£21.98| |Refunds in|£4,052.00|£426.45|-£3,625.55| |Total Other Income|£5,192.01|£11,689.50|£6,497.49| |**Total Income**|**£153,596.01**|**£161,707.27**|**£8,111.26**| |**Expenditure- Staff**|Planned|Actual|Variance| |Staff salaries|£105,211.00|£99,471.47|£5,739.53| |PAYE(HMRC)|£13,503.00|£12,583.37|£919.63| |Payroll|£528.00|£528.00|£0.00| |NEST Pensions|£4,261.00|£6,364.76|-£2,103.76| |SurreyHR Contract|£800.00|£1,122.70|-£322.70| |General Training|£882.00|£189.50|£692.50| |**Total staff costs**|**£125,185.00**|**£120,259.80**|**£4,925.20**| |**Expenditure - Property**|Planned|Actual|Variance| |Non-domestic rates|£780.00|£455.00|£325.00| |Rent|£700.00|£561.55|£138.45| |EYA- B'ding/main insurance|£2,730.00|£2,716.29|£13.71| |Cleaningsupplies|£900.00|£1,808.00|-£908.00| |Cleaningcontract|£5,700.00|£5,930.40|-£230.40| |Window cleaner|£610.00|£80.00|£530.00| |B'ding/Garden maintenance|£2,550.00|£1,787.64|£762.36| |**Total Property costs**|**£13,970.00**|**£13,338.88**|**£631.12**| |**Exoenditure - Utilities**|Planned|Actual|Variance| |Electricity|£600.00|£1,043.85|-£443.85| |Gas|£680.00|£612.10|£67.90| |Water|£570.00|£360.22|£209.78| |Telephones|£1,140.00|£1,216.01|-£76.01| |Waste - Synergy|£400.00|£549.89|-£149.89| |Waste - Sanaway|£720.00|£466.12|£253.88| |**Total Utilities/Services**|**£4,110.00**|**£4,248.19**|**-£138.19**| |**Expenditure - General**|Planned|Actual|Variance| |Curriculum|£2,250.00|£2,039.57|£210.43| |PettyCash|£300.00|£100.00|£200.00| |Office|£1,900.00|£1,131.59|£768.41| |Licences|£180.00|£114.50|£65.50| |OFSTED|£70.00|£35.00|£35.00| |Fund raising|£90.00|£57.00|£33.00| |Special Events|£570.00|£183.73|£386.27| |ASC snacks/equipment|£300.00|£299.58|£0.42| |Refunds|£0.00|-£15.99|£15.99| |Re-sale items|£860.00|£278.55|£581.45| |Lunches|£7,200.00|£6,906.01|£293.99| |Accountant|£755.00|£762.00|-£7.00| |**Total General costs**|**£14,475.00**|**£11,891.54**|**£2,583.46**| ||||| |**2019-2020 Whole Year Summary**|||| |**Total Income**||£161,707.27|| |**Total Expenditurepre Cap-ex**||£149,738.41|| |**Profit/losspre Cap-ex**||**£11,968.86**|| ||||| |**Cap-ex**||£29,942.35|| |**Total Expenditurepost Cap-ex**||£179,680.76|| |**Profit/losspost Cap-ex**||**-£17,973.49**|| **REGISTERED COMPANY NUMBER: 08791069 (England and Wales) REGISTERED CHARITY NUMBER: 1154900** Report of the Trustees and Unaudited Financial Statements For The Year Ended 31 August 2020 ## for The Orchard Community Pre-School Lucas & Co 11 Church Street Godalming Surrey GU7 1EQ The Orchard Community Pre-School ## Contents of the Financial Statements For The Year Ended 31 August 2020 |||Page|| |---|---|---|---| |Report of the Trustees|1|to|2| |Independent Examiner's Report||3|| |Statement of Financial Activities||4|| |Balance Sheet||5|| |Notes to the Financial Statements|6|to|10| |Detailed Statement of Financial Activities|11|to|12| The Orchard Community Pre-School ## Report of the Trustees For The Year Ended 31 August 2020 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of 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) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** To enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:- 1. Offering 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. 2. Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs. 3. Instigating and adhering to and furthering the aims and objects of the Early Years Alliance. ## **Significant activities** 1. As our name suggests, we are a community pre-school which offers Early Years Education to children below statutory school age. In the main we serve families in the immediate vicinity of the pre-school in and around Milford, but we also offer places to children from further afield. We offer a wide range of play activities through which the children learn and develop physically, emotionally, socially and intellectually. Our staff are well qualified in early years education and they use their knowledge to ensure that the children are provided with the educational experiences that are essential to their progress and well-being. All children within the appropriate age group are welcomed in to our pre-school and we do not discriminate on the grounds of race, culture, religion, means, or ability. Staff have undertaken specific training to ensure that we can cater for all children's learning needs and we have recently made adaptations to our building to provide appropriate access for wheelchair users. 2. Our pre-school has a well -qualified staff team, who recognise the importance of carrying out thorough assessments of the children's learning needs and using the information gained to plan for their future development. Parents and carers are also welcomed in to the pre-school and encouraged to contribute to their children's records and plans for their learning. Staff lend as much support as they can to families that are in need of it. We promote public interest in the work we do by our involvement in events in the locality and through our own fund raising efforts. 3. We have been members of the Early Years Alliance for many years now and we have worked hard to instigate and adhere to their aims and objectives. In part, we achieve this by following their guidance in policy development and by making use of their publications and training, as appropriate to our needs. We have also sought and acted upon their advice on legal matters. The advice they have offered has ensured that we act in ways which provide the protection of a safe environment for all who access to our pre-school. 4. Since September 2016, we have provided an After-School Club for the pre-school's children and for children from the local infant school. The After-School Club caters for children between 3 and 7 years of age. It offers much-needed extended hours of care for children of working parents in the locality and it provides a relaxed, home-from-home atmosphere, which is greatly appreciated by children and parents alike. The After-School Club is run by the pre-school staff. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** The trustees are confident that, with the help of a very able and dedicated staff, the pre-school continued to provide a safe, stimulating and fun-filled environment for the children in its care. A Christmas Fair was held, in December 2019, but other fundraising events were curtailed during the year, due to restrictions related to the Corona Virus Pandemic. Improvements to the pre-school continued as the staff acted upon the two minor recommendations from our Ofsted Inspection in March 2019, from which the judgement was already 'Good'. We also began major works to improve the internal physical environment to ensure that the two-year old children had appropriate access to toilet facilities and the kitchen was up-graded so that we could provide healthy cooked lunches for the children. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 08791069 (England and Wales) Page 1 The Orchard Community Pre-School Report of the Trustees For The Year Ended 31 August 2020 **Registered Charity number** 1154900 ## **Registered office** 17A, Elmside Milford Godalming Surrey GU8 5EG ## **Trustees** E J Griffiths Director/Treasurer D K Loveland Director/Chairperson T A Ellis Secretary C Jackson Vice Chairperson D Norton C Brooker (resigned 7.11.20) C Legg (resigned 7.11.20) L Johnson A C Moreira (resigned 7.11.20) K Bone N Soden (appointed 2.10.19) K Porteous (appointed 7.11.19) M Collins (appointed 2.10.19) (resigned 23.7.20) H Ciran (appointed 7.11.20) A Marriott (appointed 7.11.20) V Jenkins (appointed 7.11.20) **Company Secretary** T A Ellis ## **Independent Examiner** Lucas & Co 11 Church Street Godalming Surrey GU7 1EQ Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ T A Ellis - Trustee Page 2 Independent Examiner's Report to the Trustees of The Orchard Community Pre-School ## **Independent examiner's report to the trustees of The Orchard Community Pre-School ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2020. ## **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** 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. Peter Lucas Lucas & Co 11 Church Street Godalming Surrey GU7 1EQ Date: ............................................. Page 3 The Orchard Community Pre-School ## Statement of Financial Activities For The Year Ended 31 August 2020 |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
157,629
Other trading activities
2
2,282
Investment income
3
71
**Total**
159,982
**EXPENDITURE ON**
Raising funds
4
9,777
**Charitable activities**
School operating costs
154,036
Other
-
**Total**
163,813
**NET INCOME/(EXPENDITURE)**
(3,831)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
97,654
**TOTAL FUNDS CARRIED FORWARD**
93,823|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-|2020
Total
funds
£
157,629
2,282
71
159,982
9,777
154,036
-
163,813
(3,831)
97,654
93,823|2019
Total
funds
£
145,484
2,475
116
148,075
3,196
154,815
762
158,773
(10,698)
108,352
97,654| |---|---|---|---| The notes form part of these financial statements Page 4 The Orchard Community Pre-School ## Balance Sheet ## 31 August 2020 |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
9
44,977
**CURRENT ASSETS**
Debtors
10
3,134
Cash at bank and in hand
49,370
52,504
**CREDITORS**
Amounts falling due within one year
11
(3,658)
**NET CURRENT ASSETS**
48,846
**TOTAL ASSETS LESS CURRENT LIABILITIES**
93,823
**NET ASSETS**
93,823
**FUNDS**
12
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
-
-
-
-
-
-|2020
Total
funds
£
44,977
3,134
49,370
52,504
(3,658)
48,846
93,823
93,823
93,823
93,823|2019
Total
funds
£
26,802
2,820
69,802
72,622
(1,770)
70,852
97,654
97,654
97,654
97,654| |---|---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2020. The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2020 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. E J Griffiths - Trustee ............................................. D K Loveland - Trustee The notes form part of these financial statements Page 5 The Orchard Community Pre-School For The Year Ended 31 August 2020 ## Notes to the Financial Statements ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the 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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **2. OTHER TRADING ACTIVITIES** ## **3.** |**OTHER TRADING ACTIVITIES**||| |---|---|---| ||2020|2019| ||£|£| |Photographs, school trips etc|2,282|2,475| |**INVESTMENT INCOME**||| ||2020|2019| ||£|£| |Deposit account interest|71|116| Page 6 continued... The Orchard Community Pre-School ## Notes to the Financial Statements - continued For The Year Ended 31 August 2020 ## **4. RAISING FUNDS** ## **Raising donations and legacies** ## **5.** |**Raising donations and legacies**||| |---|---|---| ||2020|2019| ||£|£| |Sundries|2,871|5,215| |Support costs|-|(2,019)| ||2,871|3,196| |**NET INCOME/(EXPENDITURE)**||| |Net income/(expenditure) is stated after charging/(crediting):||| ||2020|2019| ||£|£| |Depreciation - owned assets|14,267|10,310| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019. ## **7. STAFF COSTS** The average monthly number of employees during the year was as follows: ## **8.** |Child supervisors
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
145,484
Other trading activities
2,475
Investment income
116
**Total**
148,075
**EXPENDITURE ON**
Raising funds
3,196
**Charitable activities**
School operating costs
154,815
Other
762
**Total**
158,773
**NET INCOME/(EXPENDITURE)**
(10,698)
**Transfers between funds**
2,790|2020
9
Restricted
fund
£
-
-
-
-
-
-
-
-
-
(2,790)|2019
10
Total
funds
£
145,484
2,475
116
148,075
3,196
154,815
762
158,773
(10,698)
-| |---|---|---| Page 7 continued... The Orchard Community Pre-School ## Notes to the Financial Statements - continued For The Year Ended 31 August 2020 |**8.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
fund
£
£
**Net movement in funds**
(7,908)
(2,790)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
105,562
2,790
**TOTAL FUNDS CARRIED FORWARD**
97,654
-
**9.**
**TANGIBLE FIXED ASSETS**
Improvements
Furniture
Computer
to
Curriculum
and fixed
& electrical
property
equipment
items
equip
£
£
£
£
**COST**
At 1 September 2019
25,375
19,868
9,284
3,306
Additions
31,882
-
560
-
At 31 August 2020
57,257
19,868
9,844
3,306
**DEPRECIATION**
At 1 September 2019
5,296
18,277
4,789
2,669
Charge for year
11,451
1,512
985
319
At 31 August 2020
16,747
19,789
5,774
2,988
**NET BOOK VALUE**
At 31 August 2020
40,510
79
4,070
318
At 31 August 2019
20,079
1,591
4,495
637
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2020
£
Trade debtors
807
Prepayments and accrued income
2,327
3,134
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2020
£
Accruals and deferred income
3,658|Total
funds
£
(10,698)
108,352
97,654
Totals
£
57,833
32,442
90,275
31,031
14,267
45,298
44,977
26,802
2019
£
677
2,143
2,820
2019
£
1,770| |---|---| ||| Page 8 continued... The Orchard Community Pre-School ## Notes to the Financial Statements - continued For The Year Ended 31 August 2020 ## **12. MOVEMENT IN FUNDS** |At 1.9.19
£
**Unrestricted funds**
General fund
97,654
**TOTAL FUNDS**
97,654
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
159,982
**TOTAL FUNDS**
159,982
**Comparatives for movement in funds**
Net
movement
At 1.9.18
in funds
£
£
**Unrestricted funds**
General fund
105,562
(10,698)
**Restricted funds**
Building fund
2,790
-
**TOTAL FUNDS**
108,352
(10,698)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
148,075
**TOTAL FUNDS**
148,075|Net
movement
At
in funds
31.8.20
£
£
(3,831)
93,823
(3,831)
93,823
Resources
Movement
expended
in funds
£
£
(163,813)
(3,831)
(163,813)
(3,831)
Transfers
between
At
funds
31.8.19
£
£
2,790
97,654
(2,790)
-
-
97,654
Resources
Movement
expended
in funds
£
£
(158,773)
(10,698)
(158,773)
(10,698)| |---|---| Page 9 continued... The Orchard Community Pre-School ## Notes to the Financial Statements - continued For The Year Ended 31 August 2020 ## **12. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: ||||Net|Transfers|| |---|---|---|---|---|---| ||||movement|between|At| ||At 1.9.18||in funds|funds|31.8.20| |||£|£|£|£| |**Unrestricted funds**|||||| |General fund|105,562||(14,529)|2,790|93,823| |**Restricted funds**|||||| |Building fund||2,790|-|(2,790)|-| |**TOTAL FUNDS**|108,352||(14,529)|-|93,823| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
308,057
308,057|Resources
Movement
expended
in funds
£
£
(322,586)
(14,529)
(322,586)
(14,529)|Resources
Movement
expended
in funds
£
£
(322,586)
(14,529)
(322,586)
(14,529)| |---|---|---|---| ||||(14,529)| ## **13. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 August 2020. Page 10 ## The Orchard Community Pre-School |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
School Fees
**Other trading activities**
Photographs, school trips etc
**Investment income**
Deposit account interest
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Sundries
**Other trading activities**
School meals
**Charitable activities**
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
SEN cover & safeguarding
Storage and rental
Improvements to property
Depn of curriculum equipment
Fixtures and fittings
Depn of computer & electrical
**Support costs**
**Management**
Cleaning and caretaking
**Finance**
Bank charges
**Other**
Staff training
Rent
**Other 2**
Repairs and gardening|Detailed Statement of Financial Activities
For The Year Ended 31 August 2020|2020
£
1,312
114,021
42,296
157,629
2,282
71
159,982
2,871
6,906
111,833
7,106
666
2,707
1,656
1,216
1,030
129
1,123
(200)
11,451
1,511
984
319
141,531
8,539
142
190
562
752
1,782|2019
£
211
96,817
48,456| |---|---|---|---| ||||| ||||145,484
2,475
116| ||||148,075
5,215
-
115,651
5,636
1,326
2,695
1,371
1,168
2,114
689
931
522
5,075
3,974
928
333| ||||142,413
7,669
98
1,111
541| ||||1,652
436| This page does not form part of the statutory financial statements Page 11 The Orchard Community Pre-School ||Detailed Statement of Financial Activities||| |---|---|---|---| ||For The Year Ended 31 August 2020||| |||2020|2019| |||£|£| |**Other 2**|||| |**Governance costs**|||| |Accountancy fees||762|762| |Payroll services||528|528| |||1,290|1,290| |Total resources expended||163,813|158,773| |**Net expenditure**||(3,831)|(10,698)| This page does not form part of the statutory financial statements Page 12