Cirencester
portunityGroup
CIRENCESTER OPPORTUNITY GROUP LIMITED
Acom
an
Ilmlted b
uarantee and not havin
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REPORT AND AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31
CHARITY NO. 1160184
COMPANY NO. 9210771

Cirencester Opportunity Group (lJmlted by Guarantee)
CONTENTS
Year ended 31 August 2024
Page
Legal and Admlnlstrative Information
Dlrectors, annual report ,
4-12
Independent Examlner's report .
13
Statement of financlal activlues ,
14
Balance sheet...,..
15
Notes to the financlal statoments
16-22

Cirencester Opportunity Group (Limited by Guarantee)
Legal and Administrative Information
Year ended 31 August 2024
The Trnstee Board presents their report, together with the financial Statements, for the perlod from I September 2Q23 to 31
August 2024.
Reference and admlnlstratlve detalls of the charltyr Its dlrectors and advlsors
Cirencester Opportunlty Group Is a reglstered charlty, number 1160184 and Is a charitable company limlted by guarantee, number
9210771. The charlty number, company number, present Trustees (being directors of the charitable company) and advlsors are
noted below..
Trustee Board
The members of the Trustoè BDard (who are also the dlrectors of the charltable company) during thè perlod were as follows.,
Chalr:
Kevin Traish lappointed October 2022, Chair from April 2023}
Shahedur Rohman Ivlce Chalr from April 20231
Gaynor Hutton rfreasurer from Aprll 20231
Sylwia Duznlak (Co, Sec. from Aprll 20231
Peter Stone15tepped down as Chair April 2023
Jane Burr {Nominated Indivldual, SafeguardinBI
Matt Hooper
Andrew Cheesman IRe5igned October 20231
Sophie LanEer (Appointed April 20231
Russell Jones-walker
Robert Bickerdlke Istepped down as Treasurer Aprll 20231
Vlce Chalr:
Treasurer:
Company Secretary:
Trustees:
Advlsor5'.
Company reglstered number: 9210771
Charlty number,. 1160184
Bankers: HSBC, Klng Street, Stroud, GL5 3DS
Reglstered Office: Beeches Road, Clrencester, GL7 IBW
Independent Examlner: Mis5 Ruth Herbert FCCA, Wenn Townsend Atcountants Llmlted, Gosdltch House, 5 Gosdlteh Street,
Cirencester, Glos. GL7 2AG

Cirencester Opportunity Group {Llmlted by Guarantee)
DIRECTOR'S ANNUAL REPORT
Year ended 31 August 2024
Structure. governance and managemenl
Cirencester Opportunlty Group ICOG), operattng as a speclallst early years and family support centre, Is a reglstered charlty and a
company Ilmlted by guarantee,
It Is governed by Articles of Association, whlch were approved and adopted on 17 October 1974 (upon regSstration as a charitable
company}. COG became a Ilmlted company on 9 September 2014, when a new Charltles Commission registration was Issued. The
articles of assoclatlon were amended to reflect thls change and were amended a8aln on 20 June 2019.
We seek volunteers with new skills and experience and, inevitablyi we must replace volunteers who Can no longer work wlth us for
various reasons, As such, the charlty has to 'lndutt" new Trustee Dlrectors on a reasonably regular basis. To provide a consistency
and thoroughness of Introduction that wlll maximlse the new Trustee Dlrector contribution as quickly a5 posslble, we follow an
Induction process which Is both simple and yet sufficiently flexible to take account of Indivldual's needs and avallabllity. The
process Is outllned in the Information for New Trustees document updated annually, and Includes,.
Attending at least one Board Meeting as an observer
Completlng an application forrn, outllnlng the contrlbutlon that the potenual Trustee fee55 they wlll make to Clrencester
Opportunlty Group, and compleL1ng a skllls and experience audlt.
Provldlng twa written references
Agreeing a wrltten Trustee Role Speclfication speclfic to their role on the Board
Signlng the Trustee Code of Conduct detalling their commltment to the organSsatton, includlng comp5etion, wlthln 3 months
Df appointrllent, of a Safe8uardins Children Level l course (usually on-llnel and the same for the Prevent Duty.
. Upon appointment as a Trustee Director, the Chalrpèrson will Inform the Company Secretary and Centre Admlni5trator, who wlll
',] .inform Companles House and The Charity Commission of that appointment, and the new Trustee Dlrector wlll complete the Ofsted
IEY2 on-line registration prO￿$s, When appointing key management, and when revlewlngthelr remuneration packages, external
+.,1 benchmarklng is undertaken ogalnst dlrectly compatlble roles, wherever posslble, The Trustee Board is responsible for setknng and
a8reelng the remuneration package ofthe CEO. The CEO revlews and recommends changes to the remuneration packages ofthelr
team {see below), whlch must be agreed by theTrustee Board, We adhere to the Charlty Governance Code and belleve our maln
principles and processe5 by which we govern adhere c105ely to the seven prlnciples of good governance Contained within the code,
As we develop our Trustee Board and ways of working, we wlll check our progress against these principles and their underlylng
directional guldance,
Organlsatlonal stwcture and declslon makin8 process
The Trustee Board delegates day-to-day management of the operations ofthe charlty to the Chief Executive Officer ICEOII Centre
Manager and Designated Safeguarding Lead IDSLI, Catharine Fowler, who was appointed In September 2017. Followlng a
re-organlsation of roles in 2018, the CEO has a Senlor Leadership Team ISLTI comprlslng of Sharon Pltts,. Pr&School Manager and
DSL and Vl¢torla Chase,. Outreach Team Load and DSL.
The wlder team comprises of two Speclal Educadonal Needs and Disabilities Co-ordlnators (SENDCosl, Jane Pil8rlm and Ben Jayne,
both of whom are also part of the early intervention team alongslde Rachel Malins, Evle Downes-Hall, who works as an Apprentice
Early Year5 practi￿Oner, Claire Ellls and Sophie Pitman; all of whom support the Famlly Outreach Team to deliver family services
through CQG'S early Intervention programme. Hannah Luffingham works within the Outreach Famlly Support early InterVen￿On
team, led by Victorla Chase,
Supporting these roles are Stephanie Smyth, Charlty Fundra15er ISLT member),. Paul Robertson, as Centre Admlnlstrator and
Sharon Smlth, Pre-school Cook,
Durlng 2023124, in order to facilitste as many Trustees a5 Possible being able to attend full board Mee￿ng5, the Board decided to
continue the pollcy of hybrid meetin85. With more member5 of the Board than prevlously belng In full-time employment, It was
felt this approach would support declslon-maklng to continue wlth mlnlmal Impact. Durlng this year, while trustees attend
meetings In person where posslble, having the option to attend vla reams ha5 been notably helpful in supporting attendance and
efficiency in deci5ion-makin8,

Cirencester Opportunity Group (Limited by Guarantee)
DIRECTOR'S ANNUAL REPORT {continued)
Year ended 31 August 2024
Objectives and activ1￿e5
We have referred to the Charlty Commission's guidance on publlc benefit when revlewins our objectives and actlvltles and In planning
for the future.
Durlng thls year, the Trustee Board consolldated personnel chanEes In key roles that were actioned at the AGM in April 2023, The Chalr
set prlorlties for work on the strateglc dlrecuon of the Charity, which continue5 With the support of the Senior Leadership Team, The new
Company Secretary worked closely with the Centre Ad mlnlstrator to ènsure meetings, reporting and managing Board paperwork were
completed effectively, Good progress was made In streamllnlng trustee roles so that everybody was able to contribute within their time
con5tralnts and worklng lives to the beneflt of the Board and Charity as a whole, and one new trustee began the onboardin8 proces5.
Plans to revlew the aims and objectives of the charlty are ongolng and wlll feed Into the new strateglc plan, Thls year's activlties and
Service delivery reflected COG'S vlslon and m15slon statements, carrylng Dut the charrf(y'5 eth05 of respondlng to need In the CDmmunlty,
through Its support of young chlldren and families living with signlficant challenges, SEND and other additional needs.
Vlslon Statement: CreatFng Posltive Beginning5for Young Children L7nd Famllle5
Mlsslon: Cirencester Opportunlty Group provldes o worm, welcomlng andsafe envlronmentfor allfumilies. We work In partnership with
f(7mllles and other ogencles to promote Incluslve core and early yeors education to all Ghlldren, delivering both speclollst leornlng through
pluy t7ndfumlly support by responding to the changing needs of our locol community.
Within thi5 framework, our objectives are:
To meet the evolvlng needs ofyoung chlklren and famllles In our local comnwnlty:
Recognlze. respect and sUPPOrt the rlghts and early chlldhood development of all childreni parkncularly those wlth SEND and
addltional needs Iwhether through physiological condition or envlron mentl, and the a5plrations of thelr famllles for them, through
dried and approprlate pro8ramme of early Intervention5, for chlldren and thelr carers, dependlnE on need and requlrements.
strive for wider inclusion for children in their early years and share best practice and speciallst knowl@dge wlthln our community.
Foster a sense of belonglng where learnlng can thrlve, helplng every chlld to build confidence and reslllence throughout thei r early
years, wlth an understanding that support and care ft)r, and empowering& children's immedlate carers wlll also benetit children
themselves,
Support the wellbelng of our service users and staff team through tralnln& continuous Improvement and following our ethos of care,
Ensure a best tran51tion for every chlld to thelr next 5ta8e of Ilfe and education, through understanding thelr unlque learnlng styles,
sta8es of development and 5UPPOrt requlred movlngforward.
Our core values provlde a focus for both operauonal and strategic plannin8'.
Inclusivity 15 at the heart of all we do. we respect, value and focus on the need5 of the Indlvidual, celebratlng unlque qualities whlle
providlng the rlght support to enable chlldren Ilvlng wlth SEND/addltlonal needs to thrive.
We work In partnershlp with parents, carers and other professlonals to ensure positive beginnin85 for every child and thelr famlly.
W'e encourage ongoing development of our team, children and families In a ¢arln& enrlchlng and stimulating envlronment.
We create enabling envlronments to support chlldren's learning and to empower familles to make strong, safo and effecilve cholces to
help them succeed.
Our Centre at Beeches Road in Clrencester Is owned by the charlty following a donation of the land by Gloucestershire County Councll In
1982.
Risk Management - The Board of Trustees, risk management process Identlfles key events or Incidents that could affect the charity's
ablllty to achleve Its alms. This process results in a record of the m05t significant intemal and external risl(s facin8 the charity, the po551ble
impact or Consequence of each risk and the requlred a¢tion to mldgate It. The Board of Trustèes seeks reasonable agsurance that th&so
risks have been adequately managed, and that approprlate procedures and controls are In place to Identify, manage and mitigate the key
risks a5 far as posslble.

Cirencester Opportunity Group (Llmlted by Guarantee)
DIRECTOR'S ANNUAL REPORT (continued)
Year ended 31 August 2024
Achievements and perfomian
COG'S annual Summer playscheme ran in the August torrenilal downpours and then improved weather leading onto 8
heatwave. Th15 was considered and responded to by staff, provlding activities in the shaded area and continuous acce5S to
cold drinks. In wet weather the activities moved inside the playroom and famllles enjoyed using COG'S soft play space for an
allotted time. At the end of each sesslon, every chlld could take home a plcturÈ/readlng book, a new colouring book and
crayons (all donated throughout the year to COGI along with thelr craft creation. Feedback collected revealed that the
provlslon Is a valuable resource to local famlllesi particularly the outduor Space and actlvStles provlded, and chance for
parent5/carer5 to talk to other adults. A free packed lunch Included In each session was overwhelmln8ly appreclated - tough
financlal posltions ¢lted, as well as value of social experlence. When asked how important Playscheme wa5 of all the summer
activlties provided In the town, 100% of respondents stated thet it was Important,
Some quotes from attendee5;
The staff are excellent and very frlendly.
The volunteers were all lovely.
Just a big thank you to everyone, especially the effort that is put Into gettlng to know the children
I feel so Incredlbly lucky to have such a wonderful, understandlng place to bring my son.
Over the last 18 months, it ICOGI has been my safe space with W,..,., there's always a smiling face and an
understanding ear to listen.
We feel ver¥ lucky to be part ofthe COG family.
A member of the family Support team completed their probationary perlod successfully during the early part of the year, as
did two new staff members who work wlthin the early Interventlon team, supportlng children's development and a150
runnlng early Interventlon toddler groups. We continue to work on being able to replace another member of staff who left us
last year.
Polnts to hlghllght thls year Include..
COG'5
rowin
arden COG children have done a wonderful job of growlng thelr very own vegetables, such as runner
bean51 They really enjoy plantin& looking after and picking the veg too and glvlng It to our Cook Sharon to cook for their
lunch!
Men's Shed Ma
Local wood craft group Men's Shed made some very special fairy doors for COG'S woodland areal The
children at COG enjoyed explorlng each ono, wlth their beautlf ul colours and unique deslgns. Men's Shed also fixed up and
palnted several picnlc bènches for us too.
Pum
klns
alore - Tesco Community Champion, Melanie 5criven5, took the time to vlslt us at COG to show COG families, staff
and volunteers a beautiful Collection of colourful pumpkinsl COG famllles also made cheese muffins together, to go with the
pumpkln soup that COG Cook Sharon made them for their lunch.
House of Lords vlslt- COG Centre Manager, Catharine Fowler, and Charity Fundralser, Stephanle Smyth, were honoured to
attend the We5tmin5ter launch of the Manifesto for Early Years Incluslon by Dlngley's Promlse at The House of Lords, In
November 2023, to learn more about thelr recommendations to Improve the sector. All attendees shared Dlngley'5 vlslon and
commltment to Incluslon for children with special educational needs and disabillties,
Tho
htful Li
I cu5tomers- COG was touched to be chosen as beneflclarles of Nelghbourly and Lldl's 'Festive Toy Dona￿On
Scheme,. Klnd and generous Lldl customers selected and donated toys for COG chlldren to help make Chrlstmas extra speclall
Fesdval buntln
COG was delighted to be Invlted to be part of the fabulous Phoenlx Fe5tFval. We were asked to decorate
some bunting to be dlsplayed at the festival and the children enjoyed taking part In th15 5peclal craft activlty. The bunting was
on display all weekend In the Abbey Grounds, so famllles could vlslt and see thelr artwork,
tlonal Earl Years SEND Forum- COG Contre Manager, Cotharlne FDwler, now sits on the EY SEND Forum, along with other
leaders of early years settings and charities, The Early Years Speclal Educational Needs and Disabilities IEYSENDI Forum is a
national coalition of Early Years Speclallst provlders dedlcated to supporttng children aged 0-5 with SEND through lobbylng for
change and sharlng best practlce.

Cirencester Opportunity Group (Llmlted by Guarantee)
DIREcfoR'S ANNUAL REPORT (continued)
Year ended 31 August 2024
St James's Place heroes - Volunteer5 from St James's Place have supported us so much thls year by helplng us to transform
areas of COG, both inslde and outsldel They have palntèd several Indoor spaces for us, Including our confidenttal Mee￿ng
room and our soft playroom, making them briBhter and li8hter. They have a150 palnted the children'5 undercover play area
and all of thelr wooden play structures, to l(eep them protected from the element5 all year round l Our large car park ha5 also
been tr?n5ft)rmed by SJP volunteers tool
Small charitie5 week 2024 - We took part In Small Charlues week 2024, to reach out and ask the local communlty to Show
thelr LOVE for Small charldes Ilke COG by..
L- Llstenlng to and loarnlng about what small chari11es In thelr nelghbourhood do,
O = Organlslng something and 8etting involved with local small charlties,
V= Volunteerin8 to support small charlues with their dme, volce, and money.
E= En8agln8 Wlth and doing a blt more to make thelr community better.
Refreshed Ted- Thls yearwe Introduced our new refreshed Teddy logo to our local community, The wonderful team at
Hamltton-Brown Creative A£enry htt
www.hamllton-brown.com
klndly donated thelr expertfjse to help us glve our Ted
a Ilttle make over. The feedback we have received so far about our newTeddy logo has been very positive and we feel very
fortunate to have been chosen by Hamilton-Brown Creative Agency to be beneficiaries of their expertise.
Ted logo- 501h
birthday verslon
2023
Ted1080
1973
Ted logo refresh
2024
Clrencester
QpporturtyGroup
ecial visitor - A very 5peclal visitor attended the first week of COG'S Summer Playscheme thi5 year, we were'deli8hted to
welcome our new MP for South Cotswolds, Dr Roz Savage, who came to see the wonder￿1 work and fun actlvlties
provld-
ed for young chlldren and famllles In Clrencester by COG durlng the Summer holidays. Dr Savage was welcomed by Chair of
Trustees, Kevin Traish, and Centre Manager, Catharine Fowler.
The world of he Romans- We also welcomed spe¢lal vlsltors from Chedworth Roman Vllla to our Summer Playscheme thls
year. who came dressed in authentic Roman costumes and shared lots of exciting activities Wlth COG families.
co
onse to the ¢ost-of-Ilvln
Crlsls:
We have continued to support famllles with surplus food and also in practical
W2yS, Using our addltional fundlng from tho Gloucestershire Communlty Foundation's Poverty Hurts Campaign.
To look into ways to further support families, we also met with the project manager of Feeding Gloucestershire tD discuss
oncerns that Early Years chlldren miss out and those with Special Educational Needs and Dlsabilitie5 are also not Catered
for below the age of flve, by the Government's HAF scheme. We also dlscussed the promotlon of Healthy Start vouchers
wlth ellglble famllles and COG'S commitment to working closely wlth families to encourage them to make good use of
these vouchers.
We also attended the Cotswold Food Network Strategic Event, to meet wlth and disCU55 where the gap5 are in the area's
food prov151on for famllles In need, with partner organlsadons In the Cotswolds.
Our team have continued to volunteer their time twlce a week on a collection rota, so that we can collect surplus food
from Aldl Ivla Neighbourlyl and from Te5co Ivla Faresharel twlce a week, to keep our Sharlng Shed well stocked wlth
addlt1onal food Items, including tins, pacl(ets, toiletries and fresh food item5 too.
Our wonderful working relationship with the Thoma5 Frank'5 Foundation ha5 a150 benefltted COG famllle5 th15 year, a5 we
took dellvery of a large quantfty of frult and veg dlrect f rom Worcester Produce. This donation enable5 US to bag up
wonderful selectlon of fresh and colourful frult and veg for all of our famllies requiring additional sUPPOrt to access fresh
food and It wa5 extremely rewarding for our team, to be able to help the famllles In th15 practical way.
sres

Cirencester Opportunity Group (Limited by Guarantee)
DIRECTOR'S ANNUAL REPORT (continued)
Year ended 31 August 2024
We have also ¢o-ordinated the collectic*n of good quallty coats, clothlng, waterproofs, wellles and sho&s for COG chlldren
and we dlsplayed them alongslde our Sharlng Shed, for COG familles to ac￿$5 and make use of. This was e5peclally
important durlng extremely hot or cold time5 of the year when access to weather approprlate clothlng Is more Important
than ever,
Cookln
Dnabud
et sessions - This year we offered a serie5 of cookln8 5esslon5 to parents, and we asked them to let us
know what they would Ilke to cook. One of the early discussions we had wlth parents, helped us to Identify that buylng pizzas
was a costly treat and somethlng that they cannot do, so havlng a go at maklng our own plzzas together, became a winning
Idea I We costed out the ingredients with the parents and demonstrated the cooklng, whllst they each created thelr own
pizza. We also used this as an opportunity to talk about healthy topplng choices and havlng slde salads wlth the pizza, uslng
nexpensive lettuce, cucumber, and tomatoes,
Tralnln
ortunitie5 - This year all members of COG'S Early Intervention team attended a 2 day Paedlatrlc Flrst Ald tralnlng
course with Observed and wrltten examlnatlons.
Members of the Early Interventfon team also attended the Parents, Relationships Matter Gloucestershire Conference 2024
and gained a great deal from the 'How to engage dad5 in parental conflict work, session. This training was particularly useful,
as we now have more dads engaging with our Early Interven￿On Outreach team, due to them bèlnE the maln care glver to
thelr chlld, accesslng support from u5 through our Learnlng Together PEEP gmup and our Inspire group, specifically for
parents.
Several member5 gf staff have embarked on training this year, which not only adds value to their own continulng profe5slonal
development. COG Is currently supporting an Apprentice, who Ealned thelr Level 2 quallficat1on wlth distinction, and also a
staff member completinE their Level 6 Early Years Initial Teacher Training. These qualifications are invaluable in our delivery of
play-ba5ed learnlng techniques a5 well a5 under5tandin8 chlld development, particularly around respondlng to the needs of
chlldren who may have experlenced trauma In their Ilves, or other addltional needs, whlch lead to developmental delays in
the three prlme area of learning, and whase first 1001 day5 have been negatively impacted.

Cirencester Opportunity Group (Limited by Guarantee)
DIRECTOR'S ANNUAL REPORT (continued)
Year ended 31 August 2024
Flnanclal Review
Durlng the year, Clrencester Opportunlty Group declared an overall deficlt of £6,061.71 compared to last ye3r'5 deflclt
of £20,444
Our re5eNes at 3118/2024 were:
Restrlcted reserves £52,786
Deslgnated reserves £40,000
Unrestricted reserves £83,335
Value of fixed a￿et5 Ibulldlngsl £108,303
Income anal
2024 Income Analysls
130,195, 18,. $0%
roo Income
Urtrestrictett Incoiii
Restricted Income
Income totalled £263,537 whlch reflected an Increase of 14% from the prevlous year.
Fee Income at £lQ6,939 showed an increase of £17,340119%1 from the prevlous year.
Restrlcted grants and donations totalled £130,195 which was up 15Yo from last yearfs figure of £113,182 and accounted for
almost exattly half of the total income, In line wlth the 49% It made up last year.
Unrestricted Income amotjnted to £26,403, similar to last year's £28,294

Cirencester Opportunity Group (Limited byGuarantee)
DIRECTOR'S ANNUAL REPORT (continued)
Year ended 31 August 2024
ndlture anal
is:
Expenditure Analysis 2023-2024
200.DOO.00
18D.DOO.00
160,000.OD
140,000.OD
120,000.00
100,000.00
80,000,00
60,000.00
40.000.00
20,000.00
0.00
S&Nic@ d8llvery Nui'sory, lunch &
forestBcl)ool
AdmlM,tund
raiuing & offioe
DÉprécl&tion &
Governonce
Total expenditure acros5 the year of £269,599 showed an increase of only 7% which, 8iven in particular the increase in
electricFiy and minlmum wage costs,15 a credit to the management team.
Dellverlng servlces Ist2fflng costs,. outsourced Muslc Therapy: other play athvltles, lunchiime meals) at £183,612 or 68% of
total expenditure is spent directly on delivering activities and in line with the 2023 figure of 70% of total expenditure
Nursery materials and equipment,. hvt lunch time meals,, running the building and our Forest School reflect a further £41,478
Dr 15% of the total spend (compared to 14% of total spend last year
The total admlnlstratlon,. fundralslng and offlce costs of £39,757 represent5 15% of total expendlture. Th15 Includes
comple￿0Th of the wÈbslte repdeslgn and regular accounting and HR procedure costs
Depreclatlon and Governance costs Ilncludlng Inspectfjon feel make up the remainlng £4,752 or 2% of the charltws total costs.
No-fru5tee recelved any expense5.
ReseNes Pollcy
The Trustees have set a reserves pullcy whl¢h re4ulres that the reserves be maintzined at a level whlch ensures that COG'S core
activities could continue during a period of unforeseen difficulty and that these rese￿eS are m8int2ined in a readily realisable form..
The calculation of the required level of reserves Is an Sntegral part of COG'5 plannlngj budgeting and forecasting cycle, It takes into
account the rlsks assoclated with unexpected varlattons in the stream of Ineome and expendlture, glven planned activlty levels and
COG'S future commltments,
The Trustees assess the reserves pollcy on an annual ba51s, They monltor and d15CU55 levels of readily rea115able re5erve5 and COG'5
future commltments, The maln risks to both Income and expendlture plus the requlrement5 for worklng capltal and adequate cash
flow are assessed.
The trustees use thls Information to ensure an adequate level of readily reali5able reserves is maintained. In October 2024 the
reserves policy wa5 revlewed and based on this risk analysis, a Free Cash Reserve tar8et of between 2 to 3 months of future annual
expendlture1£44,643 and £66,964) was confirmed. At 3118124, the Free cash reserves were £67.818 Including the designated
reserves as detailed -
The Trustee5 have set aslde £40,000 as Designated reserves, this is made up of:
£35,000 to be rlng fenced as a Staff redundancy liability provision should the charity be forced to close during the upcoming year,
£5,000 to undertake a comprehenslve revlew of premlses securlty- to facllltate an enhanced working environment for staff by
upda11ng access controls and Ilghtlng,
io

Cirencester Opportunity Group {Limited byGuarantee)
DIRECTOR'S ANNUAL REPORT {continued)
Year ended 31 August 2024
Plans for future periods
We will contlnue to build on our Strategic vlsion, whlch we plan to revlew and fomiallse In a wrltten strateglc plan.
& Evaluate and work to maximise our current assets to opilmlse and expand, where posslble, the dlrecdon of the ¢harlty to
meet the Deeds of current and new service user5 including the launch of a new webslte, which has been delayed but hoplng '.
to launch late 2024.
<> Continually review and evaluate our early Interventlon provlslon of play-based learnlng to ensure sustalnablllty and vlabllltv i-, il,,
In the face of condnued and growlng concern5 around recrultment, retention and funding in the early years sector;
partlcularly ensurlng we contlnue to meet the needs of chlldren with SEND and other additional need5, Including chlldren
experlenclng dlsadvantage which affects thelr development.
Q Rocrult an addllonal momber of staff. to joln our specialist team, to enable us to offer support to more local families. To
also consider further expanding our team by providing additional Apprenticeshlp opportunities, thereby sharing the
expertise of our experienced staff with the next 8eneration of Early Years profe￿lOnals.
ts Continually review and evaluate early intervention family support provision to ensure we understand and respond to the
changing needs of our local community, particularly during the ongoing cost-of-living crisis and the national economic and
political picture,. the known and unforeseen impacts they bring. Focus on the needs of parents/carers who are hard to reachl
engage with, to support their confidence in attending groups with thelr children and thelr followlng transltlon to early
InteNention sessions.
Q Continue to focu5 On, review and extend staff wellbeing protocols to ensure physical safety and emDtiDnal support for staff
member5 55 In place, and we wlll continue to try to attract funding to support this outcome,
Continue to identify and evaluate funding opportunities to improve office space, facillties and infrastructure for st2ff to
accommodate a team that has grown in number over the past decade, and out6rown space available-this is very difficult to
achieve through f undralslng alone but could be part of a new capital project.
Conslder a capltal project to Increase space available to meet needs of 5ervlce users, through expanding current projects
andlor launching new projects to meet communlty need.
Q Actively seek out and say 'yes' to opportunlties to get involved in national research and tralnlng to extend and enhance our
specialist knowledge In order to reach our goa15, a5 well a5 take up opportunides to be involved In communlty project5
throughout our town, to enhance cultural and creative experiences for service users who may not otherwlse have such
chances. Thls will also enable COG to create more partnershlp workln8 opportunitr'es wlth other community groups and
organlsations, to benefit staff, volunteers and beneficlarle5.
¢ Continue to build a robust and effective Board of Trustees through a pro8ramme of recruitment, including an analysls of
skills needed to provlde beneficlal area5 of expertlse,
O Continue to enhance the capabilities of the Board of Trustees through opportunities to meet key staff members forfocus5ed
dlscusslons; undorstandlng challenges and ways they Can bè met. offer traininB opportunldes for trustees whenever p055ible
and work to improve and continually enhance our trustee Induction package.
O Work toward5 building 4 group of patrons to support the charlty, wlth the vlew to them supporhng the work of COG through
soclal medla, publlclty and advocacy of our worl(, as well as building a strong team of Advisors to the Board.
li

Cirencester Opportunity Group {Llmlted by Guarantee)
DIRECTOR'S ANNUAL REPORT (continued)
Year ended 31 August 2024
Statement of directors, responsibilities
The Charlty Trustees (who are also the Director5 of Cirencester Opportunity Group Llmited for the purposes of company lawl are ':
responsible for preparing the Trustee5' annual report and ftnanci31 statements In accordance with applicable law and Unlted
Klngdom Accounting Standards Iunlted Klngdom Generally Accepted Accountin8 Practlcel
Company Law require5 the Trustees to prepare financlal statements for each financial year which 8lve a true and falr vlew of the
state of the affalrs of the Charltable Company as at the balance sheet date and of its incoming resources and appllcatlon of
resources, Including income and expenditure, for the financial year. In preparlng those financlal statements, the directors should,
follow best practlce and:
select sultable accounttng policies and then apply them conslstently:
observe the methods and principle5 in the appllcable Charlties SORP:
make Judgements and estimates that are reasonable and prudent:
Statè whether applicable UK accounting standard5 have beèn followed, subject to any material departures dls¢losed and
explained in the financlal statements;
prepare the finan¢lal statements on the going concern basis unless it is inapproprlate to presume that the Charlty will conti n .
In buslness.
The Trustees are responsible for keeping proper accountlng records that disclose with reasonable accuracy, at any ￿Me, the
financial p051tion of the Charlty and to enable them to ensure that the financial statements comply with the Companles Act 200
They are a150 responsible for safeguarding the asset5 of the Charity and the group and hence. taklng reasonable steps for the
preventlon and detection of fraud and other Irregularlties.
The Trustees aro responsible for the maintenance and Integrlty of the corpornte and financial information included on the
Charitable Company's web51te. Leglslation In the Unltèd Klngdom governing the preparation and dlssemination of ftnanclal
ststements may dlffer f rom leglslation in other jurisdlctiolls.
Prlnt name:
Gaynor Hutton
Date.,
15th May 2025
12

Cirencester Opportunity Group (Limited by Guarantee)
Independent Examinerfs Report
Year ended 31 August 2024
Independent Examlner's Report to the Trustees of Cirence5ter OpportunSty Group Llmlted
I report to the Charlty Trustees on my examination ofthe accounts of the company for the year ended 31 August 2024
whlch are sèt out on pages 14 to 22,
Responslbllltles and basls of report
the Charity Trustees of the company land a150 It5 dlrectors for the purpDses of company lawl you are responslble for
the preparotion of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l,
Slnce the Charlty'5 con5011dated gr055 Income exceeded £250,000 your examlner must be a member of a body115ted In
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of Char-
tered Instftute of Certified Accountants, which is one of the listed bodies.
Independent examlner's statement
I have completed my examlnation. I confirm that no matters have come to my attentlon In connectltsn wlth the
examination giving me cause to believe that In any material respect:
accounting records were not kept in respect ofthe company as required by section 386 ofthe 2006 Act; or
the accounts do not accord wlth those records,, Dr
the accounts do not comply wlth the accounttng requirements of sectlDn 396 of the 2006 Act other than anv
re
ulrement that the accounts give a 'true and falr vlÈw' whlch Is not a matter consldered as part Df an
ependent examination,. or
the accounts have not been prepared In accordance with the methods and prlnclple5 of the Statemont of
Recommended Practice for accounting and reportlng by charlties applicable to charities preparing their
accounts in ac¢ordan¢e with the Financial Reportin8 Standard applicable in the UK and Republ1¢ of Ireland
IFRS 1021,
I have no concèrns and have come across no Other matters in connection with the examination to which attention should
be drawn in thls report In order to enable a proper understandlng of the accouDts to be reached,
Miss Ruth Herbert FCCA
Slgned:
Date:
/,"/
'202 5-
Wenn Townsend Accountants Limited
Gosdltrh House
Gosdltch Street
Clrencester
GL7 2AG
13

Cirencester Opportunity Group {Limited by Guarantee)
Statement of Financial Activities and Income and Expenditure Account
Year ended 31 August 2024
Statement of flnan¢lal actlvltEes
Income and endowments
Donations
Eamed from charltable activlties
Eamed from othera￿vi￿e5
Investment and Dther income
Total
14625
106939
5856
130195
144820
106939
5856
5922
263537
132350
89600
5913
3213
231076
5922
133342
130195
Ex
enditure
Cost of ralslng fund5
Expendlture on charitable activitie5
Other expenditure
11807
119127
1632
137033
13439
254420
12915
238605
Total
130934
138665
269599
251520
Net In¢ome/Expendlture
2408
-8470
-6062
-20444
Transfer between fund5
Net movement In fund5
2408
-8470
-6062
-20444
Total funds brought forward
80927
400CKJ
61256
182183
202627
Total funds carrled forward
83335
40000
52786
176121
182183
The statement of financlal activities Include all galns and losses recognised in the year. All income and expendlture derive
from contlnulng activities.
The notes on pages 15 to 22 form part of these financial statements
14

Cirencester Opportunity Group (Llmlted by Guarantee)
Balance Sheet
Year ended 31 August 2024
Note
Unrestrlcted funds
Restricted funds
Totsl 2024
Total 2023
Flxed Assets
108303
108303
110856
Current Assets
Debtors
Cash at bank and In hand
18089
137643
155732
150773
Total Current Assets
126392
137643
264035
261629
Creditors Ifalllng withln one yearl
io
3057
84857
87914
79446
Total Assets less ¢urrent11gblllttes
123335
52786
176121
182183
Flnanced by:
Unrestricted funds
83335
83335
80927
Dèslgnated funds
Restrlcted fund5
40(￿0
40000
40000
52876
52786
61256
Net Assets
123335
52786
176121
182183
Funds
123335
52736
176121
182183
In approvlng these financlal statement5 as dlrectcrs of the Company we hereby confirm..
The Compan
is entitled to the exemption from audit under Section 477lcl ofthe Companles Act 2006 from the year ended
3118/2024. T
e Trustees have not required the Charitable Company to obtaln an audit of its financial sLatement for the year
ended 311812024 in accordance with section 476 ofthe Companies Act 2006.
That we acknowledge our responslbllities for..
ensurlng that the Company keeps accounting records which comply with secdon 386 and 387 of the Companles Act
2006 and
preparlng financlal statements whlch Bive a true and falr vlew of the state of affalrs of the Company as at the end of
the financlal year, and of Its profit or loss for the year then ended In accordance wlth the rerluirements of section 394
and 395, and whlch otherwlse comply with the provi51ons of the Companles Act 2006 relatrng to financial statements
so far 85 applicable to the Charltable Company,
These a¢¢ount5 have been prepared in accordance wlth the provlsions appllcable to companies subject to the small companles,
regime and In accordance with FR5102 and the Charlties SORP IFRS1021, The notes on the following p3ges form part of these
accounts.
bl
These financlal ststements were approved and authorised for Issue by the Trustees on
their behalf by,.
and signed on
6. Hutton
Dated: 15th May 2025
Slgned:
15

Cirencester Opportunity Group {Limlted by Guaranteel
Notes to the Financial Statements
Year ended 31 August 2024
Accountlns Pollcies
The princlpal accounting pollcies adopted, Judgements and key sources of eS￿Ma￿On uncertalnty In the preparation of the
flnanclal statements are as follows
Basls of Preparatlon
The fbnancial statement5 have been prepared in accordince with Accounting and Reportlng by Charitles: Statement of
Recommended Practice appllcable to charlties preparlng thelr accounts In accordance wlth the Financlal Reporting Standard
appllcable In the UK and Republlc of Ireland IFRS 1021, the Charlties Act 2011, the Companies Act 2006 and UK Generally
Accepted Practlce, Cotswold Counselling meets the defi'nition of 3 public benefit entity under FRS 102, A55ets and Ilabilities are
initially reco8nised at hlstorScal Cost or transaction value unless otherwlse stated In the relevant accounting policy notes.
The Charity has applled Update Bulletln 2 a5 publlshed on 5th October 2018 and does not include a cash flow statement on thè
grounds that It Is applying FRS 102 Sectlon IA.
Fixed assets
Depreciatlon Is provlded at rates calculate to wrlte off the ctsst less resldual value of each asset over Its expected useful Ilfe as
follows:
Land and Buildings 2% reducing balan
Fixtures and Equipment 2￿ reducing balance
Fund accounting
Unre5trlcted ￿ndS comprlse those funds which the trustees are free to use in accordance with the charitable objectives. Re-
stricted funds are funds which have been given for parknculér purp05e5 and projects.
Income
All Incoming resources are Included in the statement of flnancial activltles when the charlty15 entitled to the Income and the
amount can be quantlfied wlth reasonable accuracy. The following speclfic policies are applied to particular categories income,,
Fee income is included In full In the Statement of Financlal Artivitie5 when receivable.
The value of 5ervlces prcvided by volunteers has not been Included in these accounts.
Investment Income Is included when receivable.
Incoming resources for genera￿ng funds are accounted for when earned.
Expendlture and Irrecoverable VAT
Expenditure is recogni5ed once there Is a legal or constructive obligation to make a payment to a third party, it Is probable that
Settlement wlll be requlred and the amount of the obligation can be measured rellably. Irrecoverable VAT Is charged as a cost
agalnst the actlvlty for which the expendlture was incurred.
Debtors
Trade and other debtors are recognlsed at the Settlement amount due after any trade dlscount offered. Prepayments are valued
at the amount prepaid net of any trade discounts due
Cash at bank and In hand
Cash at bank and cash In hand includes cash and Short term highly liquld investments wlth a shrjrt maturity of less than three
months from the date of acqulsldon or openlng of the deposlt or slmllar account actlvlty,
16

Cirencester Opportunity Group (Limited by Guarantee)
Notes to the Financial Statements (continued)
Year ended 31 August 2024
Credltors and provlslons
Credltors and provlslons are recognised where the charlty has a present obllgation resulting from a past event that wlll
probably result In the transfer of fund5 to a third party and the amount due to settle the obllgation can be measured or
estlmated reliably. Credltors and provlslons are normally recognlsed at their settlement amount after allowlng for any
trade discounts due.
Flnan¢lal Instruments
The trust only has financial assets and Ilabllltles of a kind that qualify as a baslc flnancial Instruments. Baslc flnancial
In5twment5 are inltially recognlsed a5 a tran5achon value and subsequently measured at thelr settlement va5ue with the
exceptlon of bank loans which are subsequently measured at amortlsed cost using the effective interest method.
l) Pensions
sIn￿ September 2017, employees are automatically enrolled Into a defined contribution pension scheme operated by
The People's Pension. Employees can subsequently opt out. Employees joining the scheme, contract dlrectly with the
pension company.
The charity made a matchlng contrlbution of 3% of qualifying Èarnings to thls penslon scheme and acts as an agent in
collecting and paying over employee contrlbutlons. The contrlbutions made for the accounting period treated as an
expense and were £496412023 = £51261
21 Legal status of the charlty
The charity is a company Ilmlted by Euarantee and has no share capital. In the event of the charity belng wound up, the
Ilabllity in respect of the guarantee is limited to £10 per member of the Charlty. The charity is registered and
Incorporated In England and Wale5 and it's reglstered address Is ,' Beeches Road; Cirencester: Glos; GL7 IBW
3) Financlal performance of the charlty
The statement of Flnanclal Activitie5 States the flnancial porformance of the charity.
17

Cirencester Opportunity Group {Limited by Guarantee)
Note5 to the Financial Statements (continued)
Year ended 31 August 2024
4) Income:
Al- Donatlons & Grants
Barnwood Trust
Gloucestershire Funders- lulla and Hans
Rauslng Trust
Chlldren In Need
Unrestricted Funds
Restricted Funds
11520
20097
Total 2024
11520
Total 2023
122LN)
20097
21717
11207
St James Place CSR Volunteering
St James Place Foundation
Glnbal Make Some Noise
Peter Lang Chlldren's Trust
170
170
210
10000
iooc
11263
40000
44932
44932
Soclety Holy Chlld Jesus.
Arnold Clark
LIDL Local Communlty Fund
Clrencester Town Councll
B&Q NeSghbourly
Soroptimist5 Dorothy Mlnnis
Active Impact ocwc
Smiths Clrencester Charity
Gloucestershire County Council
KD Wlnstone Charltsble Trust
Glos Funders One Glos
NFU Mutual
Tesco Community Grant
Kemble Church
Cotswold Prlmrose Trust
E-Qualltas
Active Impact OCWC
Poverty Hurts GCF
Pied Piper Appeal
Tltch Tetley (Photographer)
Cirencester Ladles Skittles
Clren Vlcars & Churchwardens
Masonic Charltable Foundation
5000
4167
iooo
iooo
500
500
3000
500
3000
500
550
693
550
550
693
280
3875
3875
5000
5000
7900
7900
15800
537
iiio
600
925
925
3065
7000
3065
7000
1984
2484
4890
1984
2484
4890
525
312
312
368
368
950
950
Various donations & grants
7825
7825
12464
Total
14625
130195
144820
132350
18

Cirencester Opportunity Group (Limited by Guarantee)
Notes to the Financial Statements (continued)
Year ended 31 August 2024
A2 Eamed from charltable activiknes
Unrestrl¢ted
Funds
Restrlcted Funds
Total 2024
Total 2023
GCC Nurseryfees
Parent fees
Total
100207
100207
6732
106939
85589
4011
6732
106939
A3 Earned from other activitles
Unrestrlrted
Funds
R@strlcted Funds
Total 2024
Total 2023
Fund raising activities
Buildin8 hire
Interest Income
2106
3750
2106
3750
1813
4100
4962
4962
Z657
Mlscellanoous
960
960
556
Total
11778
11778
9126
S} Expendlture:
ExpendSture on ¢harltable activitie5
Unrestricted
Funds
Restricted
Funds
Total 2024
Total 2023
Dellvery of services
Nursery equipment and hot meals
Forest School and garden
Bulldlng o
erations
Offlce & admlnlsiratlon
reclatlon
Governance* & Independent examination
Total
51246
18303
1970
132366
2807
183612
21110
1970
176365
8078
2438
16538
38125
2552
2200
130934
1860
1632
18398
39757
2552
2200
23489
36744
2690
1716
251520
1386GS
269599
Trustees received no remuneration and were not relmbursed for any of their expense5 In the period.
6) Pa5d Employees:
Average number of 'full tlme equlvalenv employees in the year:
2024
2023
Fundralslng
Administration
Charitable Activltles
Governance
19

Cirencester Opportunity Group {Llmlted by Guarantee)
Notes to the Financial Statements (continued)
Year ended 31 August 2024
7) Movements in Funds.,
enin
Incomin
Ou
Transfar
Resources
sources
Of Fund5
31
2024
Unrestrlcted Funds
80927
133342
130934
83335
Deslgnated Funds
40000
40000
Reslrlcted Fund5
Actlve Impact OCWC Waterplay
693
181
512
Arnold Clark
Soroptimist Dorothy Minnis
GCC Global DCMS
Glos. Funders Julia and Hans
Rau5ing Trust
St James Place Foundauon
Cirencester Town Council
iooo
550
iooo
550
iioo
5493
16748
5493
20097
20097
16748
90
ioooo
3424
6666
3000
3000
B8mwood Trust
Peter Lang Chlldren's Trust
Glos Funders-one G105
Cotswold Prlmrose Trust
11520
11520
12148
10892
10500
44932
51932
3500
15800
79CiI
3065
15800
3065
79
EQualltas
70
2432
4568
Lidl Local Comrnunity Fund
Tesco Community Grant
Smiths Cirencester Charity
Active Impart OCWC Summer
Gloucestershlre County Councll
Glos Communlty Foundation
Poverty Hurt5
Pled Plper Appeal
Nelghbourly Sprin8 fund
KD Winstone Trust
500
555
925
1480
280
280
1984
1984
3875
2875
iooo
2484
2484
4890
4890
500
500
5000
5000
Total Restrlrted
61256
130195
138665
52786
Total Funds
182183
263537
269599
176121
Deslgnated ReseNes:
The Trustees have continued to review areas of the CharStWs operations and aligned wlth IYS strategic analysis,. Centre Devel-
opment Plan and Risk Reglster, have declded to Idèntify the followlng areas of operations that should be defined as
°Designated Reserves.
£35,000 to be ring fenced as 2 Staff redundancy liability provision as at 3V812024
close,
should the charlty be forced to
£5,000 to undertake an IT infrastructure review and subsequently dellver a more secure. rellable and ergonomlcally
effective working environment
20

Cirencester Opportunity Group (Llmlted by Guarantee)
Notes to the Financial Statements (continued)
Year ended 31 August 2024
81 Tanglble Flxed Assets:
Land & Bulldln
Flxtures & F'ttin
et¢.
Cost
At 1st Sept 2023
Additlons In Year
Dlsposals
129405
12110
141515
At 31°Au8USt 2024
129405
12110
141515
De
reclation
Balance brought fonNard
20412
10247
30659
Charge forthe YÈar
Dlsposals
2180
373
2553
At 31" August 2023
22592
10620
33313
Net BoDkValue
At 31" August 2024
106813
1490
108303
At 315tAugust 2023
108993
1863
110856
9) Taxatlon:
As a charity, Cirencester Opportunity Group Llmltedls exempt from tax on income and gains falllng wlthln the Sethon 478 qf the
Corporation Tax Act 2010 to the extent these are applled to Its charitable objections.
10) Credltors..
2024
2023
Income In advance
84857
75990
Accruals
3057
3456
Total
87914
79446
11) Capital Commitments
Thè company hacl no known capital commltments at the balance sheet date,
21

Cirencester Opportunity Group (Llmlted by Guarantee)
Notes to the Financial Statements (continued)
Year ended 31 August 2024
13) Government Grants:
The followlng income was re¢elved from government bodles durlng the year.
2024
2023
Gloucester County Councll
3875
Clrencester Town Councll
3000
471
22