SUMMERTIME NURSERY AND PRE-SCHOOL
TRUSTEE'S REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
Registered Charity No 1159532
SUMMERTIME NURSERY AND PRE-SCHOOL
CONTENTS
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Report of the trustees | 2-5 |
| Independent examiners report to the trustees | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notestotheaccount | 9-13 |
SUMMERTIME NURSERY AND PRE-SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
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|||||||||
|---|---|---|---|---|---|---|---|
|Charity|Number|1159532|
|Business address|The Thomas|Hardye|School|
|Queens|Avenue|
|Dorchester|
|Dorset|
|DT1|2TE|
|Officers|
|Chairperson|S|Scott|(resigned|19|December|2020)|
|Mrs V|Smyth|(appointed|22|March|2020)|
|Treasurer|Mr|K|Plummer|(resigned|30|April|2020)|
|Mr|S|Noble|(appointed|18 August|2020)|
|Secretary|Ms A Jones|(resigned|19|December|2020)|
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|---|---|---|---|---|---|---|---|---|---|
|Trustees|
|Mrs|V|Solanki|
|Mrs|E|Farmiloe|(resigned|27|August|2020)|
|Mrs|N|Coakley|(resigned|31|July|2020)|
|Mr|K|Plummer|(resigned|30|April|2020)|
|Mrs|K|Holdcroft|(resigned|2|May|2020)|
|Mrs|L|Cole|(resigned|21|February|2020)|
|Mr|R|Cole|(resigned|21|February|2020)|
|Mrs Z|Whitefield|(appointed|18|August|2020,|resigned|13|May|2021)|
|Mrs|N|Green|(appointed|22|March|2021)|
|Dr G|Hurlstone|(appointed|22|March|2021)|
|Mrs|J|Stoker|(appointed|18|February|2021)|
|Mrs|N|Laga|(appointed|22|March|2021)|
|Professional|advisors|
|Bankers|Barclays|Bank|PLC|
|10|South|Street|
|Dorchester|
|DT1|1BT|
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Independent examiner
E M Northover FCCA CTA ATT Ward Bosence 443 Ashley Road Parkstone Poole BH14 OAX
1
TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2020 aCeeran aan evP Ee The trustees present their report and the accounts for the year ended 31 August 2020. The accounts have been prepared in accordance with the accounting policies set out on page 8 and comply with the charity's governing documents, applicable law and the Statement of Recommended Practice "Accounting and Reporting by Charities” 2015.
Organisation
The management of the charity and its assets is vested in the elected committee.
Structure, governance and management
Summertime Nursery and Pre-school registered as a Charitable Incorporated Organisation on 8 December 2014 (No 1159532) and is governed by the constitution of Pre-school Learning Alliance, which was prepared in December 2014. It is managed by an elected committee of parents.
Objectives and activities of the association
The objects of the association for the public benefit are to:-
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(a) advance the education of children below compulsory school age
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(b) in the interests of the social welfare of the children, to provide and promote educational and recreational activities to assist with their spiritual and mental development, self reliance and individual responsibility so that they can grow as individuals and members.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives of the charity and in planning future activities.
Achievements and performance
Income generated in the year was more than the expenses which resulted in a net inflow of funds for the period therefore the charity's funds at the end of the period compared to the start of the period have increased.
2
SUMMERTIME NURSERY AND PRE-SCHOOL TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2020
SEE
Chairpersons statement
Summertime’s aim is to provide the highest quality of childcare for the local, school and extended community, in Dorchester. We work hard to achieve this aim through continuous development of our excellent staff team, the commitment of our trustees to improve the management of the charity, and by nurturing our relationship with parents and carers. The trustees place great emphasis on funded training for staff and resources for children. As ever, there have been changes among the Board with Trustees stepping down and new Members joining. V Smyth and S Noble joined in August 20. This year has been challenging due to the COVID pandemic beginning in March 2020. Nurseries were allowed to remain open for Key Worker children only, however, it became apparent after a few days that the number of children attending made the Nursery financially unviable to remain open. Initially, there were concerns over a lack of access to full furlough and the threat of reduced government funding. Parents were consulted and kept informed by the management team throughout the closure and subsequent reopening of the nursery at the beginning of June 2020. During this time, the management team took the difficult decision to make one redundancy in May 2020.
Despite the reopening of the nursery as per government guidance, numbers remained lower than usual as some parents chose to keep their children at home. The nursery was able to access normal funding and full furlough which provided greater flexibility. Nursery funding only provides part of the income and fewer children has meant that careful financial management has been required in order to limit the amount of reserves that have been used. There were additional costs throughout the year associated with the need to purchase PPE, sanitiser and other safety equipment such as acrylic barriers between desks. Staff attendance has remained high and there have been only a few incidences of staff needing to self-isolate with only one staff member testing positive throughout. They were not in contact with the children and there have been no cases among the children or need to shut the nursery. The Committee are exceptionally grateful to all the staff for their hard work throughout these difficult times.
As is to be expected, there have been some staffing changes throughout the year. Kayleigh Hathaway went on maternity leave in February 20 and later chose not to return to work in September 20. Ms Nicole Chutter left in May 20. Ms Tammy O’Malley, Rebecca Harris and Chloe Higgins joined throughout the year. The management team were able to recruit two full time staff alongside a third part time staff member with the option to increase the hours to full time at a later date. Pupil increases in September have meant that this option has been now been taken up. Recruitment was successful in that the staff gained are well qualified and experienced, though this is the exception rather than the rule and recruitment in the sector remains difficult. Core experience among the team remains strong. Staffing throughout has been managed according to risk — for example, on the basis of a health and safety risk assessment for individual or family health concerns or childcare responsibilities.
3
TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2020
Chairpersons statement continued
The management team have communicated consistently with parents throughout the pandemic, providing reassurance and information whilst dealing with frequently changing guidelines and rules. Bubbles were implemented and children transitioning to school were unable to take part in the usual activities. The staff have tried to make things as normal as possible, with adapting events where possible, for example, holding an outdoor graduation ceremony and decorating safety visitors with stickers in order to make measures easier forthe children to adapt to. Parents were unable to visit the nursery prior to arranging for their children to attend but settling in was managed. The children have remained happy and seem largely unaffected by the disruption.
The buildings have been updated during the year. The outdoor leanto has been adjusted to create more indoor space for the children. Three walls, security doors, windows, fire call points and smoke detectors have been added. Emergency lighting is still awaited. There were issues with the first contractor and remedial work was completed in the subsequent financial year.
Summertime continues to go from strength to strength, with a consistent and dedicated staff team ably led by the Nursery Manager. Numbers are continuing to recover and the nursery remains popular. The staff have worked incredibly hard and have put the safety and wellbeing of the children first at all times. This has been a difficult time for all and the Committee are incredibly proud and thankful to the Nursery Team.
4
TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2020
Financial activities and affairs
As a charitable organisation all funds are re-invested in the quality of care provided to the children, and this year we have continued in our re-investment in both the facilities and resources
Reserves policy
The nursery’s reserves are maintained at a minimum level of three month’s costs. The trustees are actively involved in budget setting and forecasting, and in the last financial year have established new processes and reporting mechanisms to provide greater clarity on reinvestment into the setting.
The trustees are committed to ensuring the charity generates sufficient funds to meet its charitable objectives.
Approved by the committee of the management on Ol | O+ 20 ]m™ \
Chair of Trustees V Smyth
5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020
| report on the accounts of the Charity for the year ended 31 August 2020 which are set out on pages 6 to 12.
Respective responsibilities of the trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiners unqualified statement
In connection with my examination, no other matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
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have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
E M Northover FCCA CTA ATT Date: 14th July 2021
Ward Bosence 443 Ashley Road Parkstone Poole BH14 OAX
6
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|Funds|Funds|Funds|Funds|Funds|Funds|
|2020|2020|2020|2019|2019|2019|
|Notes|£|£|£|£|£|£|
|Incoming|resources|
|Incoming|resources from|generated|funds|
|Voluntary|income|2|-|-|-|-|-|-|
|Investment|income|3|267|-|267|161|-|161|
|Incoming|resources|from|charitable|activities|-|
|Childcare|provision|and|education|4|291,089|-|291,089|276,758|-|276,758|
|Total|incoming|resources|291,356|-|291,356|276,919|-|276,919|
|Resources|expended|
|Charitable|activities|5|255,089|-|255,089|246,008|-|246,008|
|Governance|costs|6|4,850|-|4,850|4,670|-|4,670|
|Total|resources|expended|259,939|-|259,939|250,678|-|250,678|
|Net movement|in|funds|31,417|-|31,417|26,241|-|26,241|
|Reconciliation|of funds|
|Total|funds|brought|forward|123,611|-|123,611|97,370|-|97,370|
|Total funds carried|forward|155,028|-|155,028|123,611|-|123,611|
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7
BALANCE SHEET
AS AT 31 AUGUST 2020
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| Funds | Funds | ||
| 2020 | 2019 | ||
| Notes | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 8 | 5,809 | 5,269 |
| 5,809 | 5,269 | ||
| Current assets | |||
| Debtors | 9 | 1,320 | 1,557 |
| Cash at bank and in hand | 10 | 150,447 | 117,835 |
| 151,767 | 119,392 | ||
| Creditors:amounts fallingdue within one year | |||
| 11 | 2,548 | 1,050 | |
| Net current assets | 149,219 | 118,342 | |
| Net assets | 155,028 | 123,611 | |
| Funds ofthe charity | |||
| Unrestricted income funds | 12 | 155,028 | 123,611 |
| 155,028 | 123,611 |
Approved by the trustees on rel | 6+ (20 2 \
and signed on their behalf by $-Seett{chairpersen}V. Smug Craicpessor)
8
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2020
1 Accounting policies
(a) Accounting convention
The financial statements are prepared under the historic cost convention and in accordance with the Charities Act 2011, the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2015) and applicable accounting standards. The particular accounting policies adopted by the trustees are described below.
(b) Incoming resources
Income is recognised in the period in which the charity is entitled to receipt and the amount can be measured with reasonable certainty.
(c) Resources expended
Resources expended are included in the statement of financial activities on an accruals basis, inclusive of any VAT which cannot be recovered. Irrecoverable VAT is reported as part of the expenditure to which it relates.
(d) Charitable activities
Charitable activites include relevant expenditure for the provision of childcare and other costs supporting these activities.
(e) Governance costs
Governance costs include the preparation and examination of the statutory accounts.
(f) Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is calculated to write off the cost less residual value of each asset over its expected useful life on 25% per annum straight line basis.
2 Voluntary income
Sponsorship and donations
| Unrestricted | Unrestricted | |
|---|---|---|
| Funds | Funds | |
| ; | ||
| 2020 | 2019 | |
| - | - |
9
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2020
| 3 Investment income and interest | Unrestricted | Unrestricted | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | |||||
| 2020 | 2019 | |||||
| Interest - Barclays current account | ; | = | ||||
| Interest - Barclays saveraccount | 267 | 161 | ||||
| 267 | 161 | |||||
| 4 Childcare provision and education | ||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
| Funds | Funds | Funds | Funds | Funds | Funds | |
| 2020 | 2020 | 2020 | 2019 | 2019 | 2019 | |
| £ | £ | £ | £ | £ | £ | |
| Fees and vouchers | 147,856 | - | 147,856 | 165,186 | - | 165,186 |
| Government funding | 134,463 | - | 134,463 | 88,490 | - | 88,490 |
| Merchandise and outings | 1,342 | - | 1,342 | 19,045 | - | 19,045 |
| Deposits forspaces | 950 | - | 950 | 970 | - | 970 |
| Photo commission | 126 | - | 126 | 67 | - | 67 |
| Funding forGLF bonus | 2,750 | - | 2,750 | 3,000 | - | 3,000 |
| CJRSgrantincome | 3,392 | - | 3,392 | - | - | - |
| Waitrose funding | 210 | - | 210 | - | - | - |
| 291,089 | - | 291,089 | 276,758 | - | 276,758 |
10
SUMMERTIME NURSERY AND PRE-SCHOOL
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2020
| 5 Charitable activities | Unrestricted | Restricted | Total | Unrestricted | —_Restricted | Total |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | |
| 2020 | 2020 | 2020 | 2019 | 2019 | 2019 | |
| £ | £ | £ | £ | £ | £ | |
| Wages and salaries | 198,174 | - | 198,174 | 192,328 | - | 192,328 |
| Employer's NI | 7,527 | - | 7,527 | 8,084 | - | 8,084 |
| Pension conributions | 7,909 | - | 7,909 | 5,905 | - | 5,905 |
| Rent | - | - | - | - | - | - |
| Repairs to equipment and property | 10,407 | - | 10,407 | 2,736 | - | 2,736 |
| Committee approved development | - | - | - | 5,247 | - | 5,247 |
| Pupil premium | - | - | - | 150 | - | 150 |
| Fundraising | - | - | - | 282 | - | 282 |
| Cleaning | 2,868 | - | 2,868 | 3,035 | - | 3,035 |
| Food and refreshments | 3,053 | - | 3,053 | 3,294 | - | 3,294 |
| Outings | 451 | - | 451 | 894 | - | 894 |
| Books and equipment | 9,438 | - | 9,438 | 7,606 | - | 7,606 |
| Other staffcosts | 1,209 | - | 1,209 | 1,238 | - | 1,238 |
| Training | 2,132 | - | 2,132 | 2,084 | - | 2,084 |
| Post, printing and stationery | 2,501 | - | 2,501 | 2,200 | - | 2,200 |
| Subscriptions | 1,369 | - | 1,369 | 733 | - | 733 |
| Telephone | 1,846 | - | 1,846 | 2,377 | - | 2,377 |
| Software | 897 | - | 897 | 1,341 | - | 1,341 |
| Advertising | - | - | - | - | - | - |
| Ofsted registration fee | 220 | - | 220 | 220 | - | 220 |
| Payroll bureau | 730 | - | 730 | 730 | - | 730 |
| Bank charges and interest | 153 | - | 153 | 129 | - | 129 |
| Sundry expenses | 89 | - | 89 | 135 | - | 135 |
| Insurance | 737 | - | 737 | 756 | - | 756 |
| Deposits returned to parents | 50 | - | 50 | - | - | - |
| Items for resale | - | - | - | - | - | - |
| Fixed asset loss on disposal | - | - | - | - | - | - |
| Depreciation | 3,329 | - | 3,329 | 4,504 | - | 4,504 |
| 255,089 | - | 255,089 | 246,008 | - | 246,008 | |
| 6 Governance | Unrestricted | Unrestricted | ||||
| Funds | Funds | |||||
| 2020 | 2019 | |||||
| Independent examination | 300 | 300 | ||||
| Bookkeeping and accountancy | 4,550 | 4,370 | ||||
| 4,850 | 4,670 |
6 Governance
11
NOTESTO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2020
7 Trustee's remuneration
No remuneration or expenses were paid to trustees during the year.
| Unrestricted | Unrestricted | |
|---|---|---|
| 8 Tangible fixed assets | Funds | Funds |
| 2020 | 2019 | |
| At cost | ||
| At 1 September 2019 | 24,674 | 21,639 |
| Additions | 3,869 | 3,035 |
| Disposals | - | - |
| At 31 August 2020 | 28,543 | 24,674 |
| Depreciation | ||
| At 1 September 2019 | 19,405 | 14,901 |
| Disposals | - | - |
| Charge forthe year | 3,329 | 4,504 |
| At 31 August 2020 | 22,734 | 19,405 |
| Net bookvalue | ||
| Net bookvalue | 5,809 | 5,269 |
| At 31 August 2019 | 5,269 | 6,738 |
| 9 Debtors | Unrestricted | Unrestricted |
| Funds | Funds | |
| 2020 | 2019 | |
| Trade debtors | - | 1,217 |
| Other debtors | 1,320 | 340 |
| 1,320 | 1,557 |
12
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2020
| 10 Cash at bank and in hand | Unrestricted | Unrestricted | ||
|---|---|---|---|---|
| Funds | Funds | |||
| 2020 | 2019 | |||
| Barclays current account | 50,189 | 17,787 | ||
| Barclays saver account | 100,249 | 100,000 | ||
| Petty Cash | 9 | 48 | ||
| 150,447 | 117,835 | |||
| 11 Creditors: amounts falling due within one year | Unrestricted | Unrestricted | ||
| Funds | Funds | |||
| 2020 | 2019 | |||
| Trade creditors | 96 | 600 | ||
| Trade debtors credit balance | 2,002 | - | ||
| PAYE creditor | - | - | ||
| Accruals | 450 | 450 | ||
| 2,548 | 1,050 | |||
| 12 Fundsofthe charity | At | Gross | At | |
| 1 Septepmber | incoming | Outgoing | 31 August | |
| 2019 | resources | resources | 2020 | |
| Unrestrictedfunds | 123,611 | 291,356 | (259,939) | 155,028 |
13