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2020-08-31-accounts

Chair’s Annual Report

Laurel Farm Steiner Kindergarten 17 Carlingcott Bath BA2 8AN

Charity Number: 1163992

Trustees: Rebecka Mau (Chair), Will Harries (Treasurer), Anne-Marie Owen (Secretary), Helena Miscioscia (Marketing & Fundraising)

Structure

Laurel Farm Steiner Kindergarten (LFSK) operates as a Charitable Incorporated Organisation (CIO) with a board of trustees. LFSK is an early years setting for children aged between 2.5 - 6. It is managed by a board of trustees and in addition employs a Teacher, and a Teaching Assistant, Administrator and Advisory Teacher. Trustees are recruited through a nomination process at one of the 6-8 weekly trustee meetings.

Activities and Objectives

Laurel Farm Kindergarten addresses all the seven areas of learning and development in accordance with the EYFS.

Three of these are prime areas:

1) Communication and Language

2) Physical Development

3) Personal, Social and Emotional Development

In addition, we support four specific areas:

1) Literacy

2) Mathematics

3) Understanding the World

4) Expressive Arts and Design

Laurel Farm Kindergarten, 17 Carlingcott, Peasedown St John, Bath, BA2 8AN Charity Reg. No. 1163992 on 15th October 2015

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We seek to take the whole needs of the child into account: physical, social, academic, emotional and spiritual . The day and week have a natural rhythm and use repetition to deepen a feeling of security. Activities include puppet plays and story-telling, creative craft, cooking, baking, sewing, building and making. We are unique in that we observe and honour the changing seasons and the life cycle of the natural world. We welcome and celebrate the gifts that nature brings us and therefore we hold festivals and gatherings throughout the year as either a family event or a kindergarten event.

Financial Review

Laurel Farm Kindergarten started the academic year on a very positive footing, with a much better bank balance than the previous year, and a number of very generous donations and solid fundraising over the autumn and winter months. We were able to commit more funds to staff training, and had a larger number of children signing up at the start of the year, and over winter, than the previous year.

Unfortunately, the coronavirus situation hit us in March, and severely impacted us not only as a community but also as a business.

New parents were more hesitant to sign their children up due to the unstable situation, and we also had to stop the Greensprouts sessions from the March lockdown through to the end of the academic year and beyond. While Greensprouts doesn’t generate much income in and of itself, it is an important way in which new families are introduced to the setting, and so also negatively impacted our income for the year due to having less children on the roll.

Despite a reduction in rent and the furlough scheme over the lockdown itself, costs as a whole increased by around 15% above the previous year in part because we needed to spend more time on regular and thorough cleaning, hence we paid staff for longer hours and paid for additional cleaning products.

Because of the pandemic we were not able to run a Summer Fair or Advent Fair which are the main community fundraising events.

All of this has obviously lead to a drop in our income, with total profits down by almost 50% compared to the end of the previous year.

On a positive note, we did create the Friends’ of Laurel Farm newspaper which will be published termly and generates regular income, and organised an Advent raffle and a book sale, all of which helped us through the year.

By the end of the year we had begun looking into applying for a Coronavirus bounce-back loan, and at the grants available. A grant or loan will enable Laurel Farm Kindergarten to weather the COVID-19 restrictions until numbers of children attending are able to increase, which we will be able to do effectively once the situation is more stable.

Achievements and Performance

Laurel Farm Kindergarten, 17 Carlingcott, Peasedown St John, Bath, BA2 8AN

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To ensure that the setting can operate safely a range of protective measures have been put in place according to government guidelines and communicated to parents.

The Trustees and Lead Teacher have written a detailed Covid risk assessment, infection prevention and control document and detailed cleaning schedule.

To accommodate social distancing requirements and a smoother transition from drop off to play, the sessions start and end outdoors in a new enclosed play space. After fundraising we were able to buy a new timber shelter for this area.

The children spend a large part of their day outdoors where transmission of the virus is less likely. The playroom has been adapted to meet the recommended requirements.

Rebecka Mau

Chair of Trustees LFSK

Laurel Farm Kindergarten, 17 Carlingcott, Peasedown St John, Bath, BA2 8AN

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LAUREL FARM STEINER KINDERGARTEN

Charity number: 1163992

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

LAUREL FARM STEINER KINDERGARTEN

CONTENTS

FOR THE YEAR ENDED 31 AUGUST 2020

Page
Statement of Financial Activities 1
Balance Sheet 2
Notes to the Financial Statements 3 - 4
Independent Examiners Report 5

LAUREL FARM STEINER KINDERGARTEN

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020

Note
Incoming resources
Donations
Charitable activities
2
Total incoming resources
Resources expended
Charitable activities
3
Total resources expended
Net incoming resources
Funds at 1 September 2019
Funds at 31 August 2020
2020
Total
£
3,967
41,509
45,477
44,032
44,032
1,444
3,157
4,601
2019
Total
£
2,073
39,139
41,212
36,352
36,352
4,860
(1,703)
3,157

Notes on pages 3 to 4 form part of these financial statements

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LAUREL FARM STEINER KINDERGARTEN

BALANCE SHEET AS AT 31 AUGUST 2020

Note
Current Assets
Cash at bank and in hand
Current Liabilities
Creditors
5
Net current assets
Funds
Unrestricted funds
2020
Total
£
6,745
6,745
2,144
2,144
4,601
4,601
4,601
2019
Total
£
5,538
5,538
2,381
2,381
3,157
3,157
3,157

The trustees declare that they have approved the accounts above.

Signed Date

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LAUREL FARM STEINER KINDERGARTEN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

1. Accounting Policies

Basis of the preparation of the accounts

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement on Recommended Practise 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 2015). (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Rebulic of Ireland (FRS 102) and the Companies Act 2006.

Cash flow statement

The directors have taken advantage of the exemption in Financial Reporting Standard 1 (revised) from including a cash flow statement in the financial statements on the grounds that the company is small.

Income

Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:

When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions have been met.

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in the incoming resources of restricted funds when receivable.

Expenditure

Expenditure on projects is treated as direct charitable expenditure. All expenditure is unrestricted.

Going concern

These accounts have been prepared on a going concern basis.

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LAUREL FARM STEINER KINDERGARTEN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

2. Incoming resources from
charitable activities
Funding
Fees
3. Costs of charitable activities
Salaries
Advertising
Professional fees
Dues and subscriptions
Food, supplies, etc
Insurances
Printing, postage and stationery
Rent or lease of buildings
Telephone
Training
Sundry expense
2020
£
27,412
14,097
2019
£
25,307
13,832
41,509 39,139
2020
£
30,158
19
263
404
1,153
437
525
8,306
30
1,831
906
2019
£
23,177
109
317
404
1,219
439
360
9,828
-
225
276
44,032 36,354

4. Staff

An average of 4 (2019:3) staff were employed during the year.

No employee earned over £60,000 during the year.

5. Creditors
Other creditors and accruals
2020
2019
£
£
2,144
2,381
2,144
2,381

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LAUREL FARM STEINER KINDERGARTEN

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2020

I report on the accounts of Laurel Farm Steiner Kindergarten for the year ended 31 August 2020 which are set out on pages 1 to 4.

Respective responsibilities of 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 year (under section 144 (2) of the Charities Act 2011 (The Act) but that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations 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 I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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.

Shelley-Marie Rudling FMAAT AATQB for and on behalf of:

Community360 Winsley’s House, High Street, Colchester, Essex Date 13/03/2023

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