**Charity number: 1171697** ## **Pippa's Group** **Report of the Trustees and Unaudited Financial Statements** **For the year ended 31 March 2024** ## **Pippa's Group Contents Page For the year ended 31 March 2024** |Report of the Trustees|1 to 3| |---|---| |Independent Examiner's Report to the Trustees|4| |Statement of Financial Activities|5| |Statement of Financial Position|6| |Notes to the Financial Statements|7 to 12| |Detailed Statement of Financial Activities|13| ## **Pippa's Group Report of the Trustees For the year ended 31 March 2024** The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2024. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). ## **Chair's report** Pippa's Group has had yet another successful and productive year, with numbers of children remaining steady at a high level, high numbers of parents wanting to send their children this coming September and next January and reports from the Nursery Manager, Treasurer and our Fundraiser which are very encouraging. Our children have enjoyed regular Forest School opportunities and have also visited the local Community Garden. Children have been able to attend Beach School and this is planned to continue next year. They have enjoyed an additional visit to the local Fire Station which was not only enjoyable but also very educational. Our staff continue to be a great asset to the nursery and our manager Claire Connell works incredibly hard to keep the nursery a welcoming and happy place for the children with the assistance of all the staff. Following our strong Good grading from Ofsted staff have continued to plan for the future in order to be able to build on this. The staff have carefully reviewed the physical resources of the space we operate from and there are plans to make further improvements in the coming year both to the inside and outside spaces, with emphasis on making the outside space even more accessible for the children. During the year we have continued with weekend provision for children with additional needs and their families in the sensory room, something our Fundraiser Victoria Harvey has made possible through additional funding. Victoria has also worked tirelessly throughout the year to provide Pippa's with opportunities to maintain our very good staff ratio to enable the children to thrive with the support that they need and to expand availability of provision such as the sensory room and a wider range of outside opportunities for our children, including the continuing Beach School visits, which for some children have proved to be their first experiences of a visit to the seaside despite the fact that they live fewer than 10 miles inland. Our financial position has continued to hold steady despite the lasting effect of the challenges of the pandemic; there are still many challenges faced by families whose children come to us to do with the cost of living crisis and Pippa's Group does everything it can to support our families. Thanks are due to our treasurer Fred Hoad for all his work in not only keeping a close eye on our financial progress but also in presenting his findings so clearly in a way that assists with financial planning, and in helping the trustees to undertake this in a more formal way. Thanks are due as always to our dedicated trustees for all of their hard work. Pippa's Group looks forward to the year to come. Christina Ruth O'Keeffe MBE Chair, Pippa's Group ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The objects of the charity are to enhance the development and education of pre-school children who live in Lewes and the surrounding rural areas offering appropriate teaching, guidance, supervision, care and health facilities. Pippa's Group (PG) runs a subsidised pre-school for children who are in need. The majority are at an economic disadvantage and/or have a special educational need/disability (SEND). Our charitable purpose is to enhance children's development and education to enable them to reach their full potential. The group also provides a Family Support service, benefitting families of a child up to the age of 18 (or 25 if they have a SEND). At Pippa's Group we endeavour to offer a really broad curriculum that will stimulate and encourage all our children to achieve their potential. We have found that the Forest School programme has been inspirational for developing confidence, concentration and social skills as well as learning to safely take risks. We have high staffing ratios and as a charity, we are able to offer limited places to children who need additional support. As we offer high staffing levels we can offer limited spaces for children who have additional needs. Typically, a child starts at around 2 years of age and will stay with the Group until they go to school. We are located in the Landport Community Hub. The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. 1 of 13 ## **Pippa's Group Report of the Trustees Continued For the year ended 31 March 2024** ## **ACHIEVEMENTS AND PERFORMANCE** ## **Significant activities** Nursery Manager's Report AGM 2024 Another busy and successful year at Pippa's Group during which we supported 40 children from the local community. We have remained true to our core values with children learning through play, providing unlimited outdoor play and a child-led curriculum. Children/Curriculum: Our new intake of children throughout the whole of 2023 -2024 have proved very challenging for staff as many struggled to separate from parents and settle in, this is possibly a legacy of Covid. However, the children have had an exciting year with the opportunity to attend Forest School, or visit the Community Garden, visit Lewes Castle, visit the Fire Station listen to stories from the librarian, attend our Christmas Craft morning and invite their mums in for a Mother's Day tea. Thanks to Enjoolata we were able to run 6 Beach School sessions over the summer term taking small groups of children to Seaford Beach. These sessions were hugely successful with the children gaining so much from the experience. This year we also introduced weekly half an hour yoga session with Christina, a very experienced yoga teacher. The sessions encourage the children to explore movement in a structured and calm way, often following a theme, the sessions are proving very popular with the children and the parents. Staff: We have had a stable year with staff, Indi joined us in September as a member of our Forest School team and is doing very well. As always Katie has been an amazing support to me and works extremely hard. All staff have had the opportunity to update safeguarding and First Aid skills, with some staff choosing to do additional training for their own professional development and for the benefit of the children too. Natalie is a good example of this, having attended a whole day woodworking course she is in the process of setting up a woodwork area in the garden. Thank you: Thank you to all the trustees and volunteers, your time is very much appreciated and valued. I would like to Ruth for her ongoing support especially with all things staff related and thank Vicki too for working so hard for us. Without Vicki our children would not receive all the free extras (such as Forest School and Beach School) that makes learning so much fun for our children and delivering the curriculum a welcome challenge both for me and all the staff! ## **FINANCIAL REVIEW** With the transfer of the nursery to its new location it took some time to be re-established but now that this has been achieved the number of children that attend has increased. This has led to an increase in revenue in respect of Early Years Educational Entitlment comensurate with the increase in those who attend and use their 15 hours of free childcare. ## **Significant events** None. ## **Going concern** The number of children that we support is ever increasing, as is the proportion of children with Special Educational Needs and those who are at an economic disadvantage. As a pre-school our costs are high, this being due to the number of skilled one-to-one workers we employ in order not to turn away children who have behavioural, emotional or physical needs for one-to-one support. The cost of our skilled and experienced one-to-one workers is £8.50 per hour. We continue to receive only £5.28 per child per hour for 2 year olds and £4.10 per child per hour for 3 and 4 year olds from the Early Years Education (EYEE) grant and we only charge parents (not receiving this grant) the equivalent of £4 per hour. At the end of the period under review there were reserves of £43,037. 2 of 13 ## **Pippa's Group Report of the Trustees Continued For the year ended 31 March 2024** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The Group was first formed in 1986 when Pippa was invited by Lewes Social Services to set up a small specialist playgroup, in her own home, and several of those first children had special needs or developmental delays. Over the course of the next ten years the Group formulated its programme and targeting families most in need of help. Most of the children stayed at the Group until they went to school, others moved on to mainstream nurseries when it was felt they could cope in a larger setting. There was always a long waiting list. The Group relocated and in 1999 first became registered as a charity and then registered with OFSTED in 2004 and expanded further in 2006. In 2008 the Group expanded again and moved to a purpose built structure in the grounds of Pells CE Primary School Lewes and then moved to its current location when the school closed in the summer of 2017. We offer 15 hours free nursery education for each child over three years old per week. We can also offer 2 year old funding for eligible children. Pippa's Group also offer 30 funded hours to eligible working families. The younger children not yet able to access government funding, pay a nominal fee of £4 per hour. This ensures our service is available to all. During the year we were delighted to achieve another ‘Good' Ofsted Inspection report. This was entirely due to the fantastic leadership of our Supervisor, Claire Connell and her great team of dedicated staff, some of whom have worked for Pippa's Group for over 10 years! ## **REFERENCE AND ADMINISTRATIVE INFORMATION** **Name of Charity** Pippa's Group **Charity registration number** 1171697 **Principal address** Landport Community Hub Landport Road Lewes East Sussex BN7 2SU ## **Trustees** The trustees and officers serving during the year and since the year end were as follows: Christina Ruth O'Keeffe Frederick Hoad Heather Frost Marie-Claire Turner Philippa Campbell **Independent examiners** Stewart Hunt FCCA 54 Cliffe High Street Lewes East Sussex BN7 2AN Approved by the Board of Trustees and signed on its behalf by ............................................................................. Ruth O'Keeffe (Thu, 16th Jan 2025 18:48:35 GMT) 15 January 2025 Christina Ruth O'Keeffe 3 of 13 ## **Pippa's Group Independent Examiners Report to the Trustees For the year ended 31 March 2024** I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2024. ## **Responsibilities and basis of report** As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiners 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 that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. ## Stewart Hunt ~~Stewart Hunt (Wed, 15th Jan 2025~~ 17:16:11 GMT) Stewart Hunt FCCA 54 Cliffe High Street Lewes East Sussex BN7 2AN 15 January 2025 4 of 13 ## **Pippa's Group Statement of Financial Activities For the year ended 31 March 2024** |**Notes**
**Income and endowments from:**
Donations and legacies
2
Other income
3
**Total**
**Expenditure on:**
Raising funds
4/5
Charitable activities
6/7
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
95,936
299
**96,235**
(27,521)
(105,609)
**(133,130)**
**(36,895)**
16,092
**(20,803)**|**Restricted**
**funds**
**£**
52,755
-
**52,755**
(16,122)
-
**(16,122)**
**36,633**
27,207
**63,840**|**2024**
**£**
148,691
299
**148,990**
(43,643)
(105,609)
**(149,252)**
**(262)**
43,299
**43,037**|**2023**
**£**
147,156
66| |---|---|---|---|---| |||||**147,222**| |||||(37,643)
(98,479)| |||||**(136,122)**| |||||**11,100**
32,199| |||||**43,299**| 5 of 13 ## **Pippa's Group Statement of Financial Position As at 31 March 2024** |**Notes**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one year**
12
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
13
Unrestricted income funds
13
**Total funds**|**£**
**2024**
43,287
**43,287**
(250)
**43,037**
**43,037**
**43,037**
63,840
(20,803)
**43,037**|**£**
**2023**
43,549| |---|---|---| |||**43,549**| |||(250)
**43,299**| |||**43,299**| |||**43,299**| |||27,207
16,092| |||**43,299**| The financial statements were approved and authorised for issue by the Board and signed on its behalf by: Ruth O'Keeffe (Thu, 16th Jan 2025 ~~18:48:35 GMT)~~ Christina Ruth O'Keeffe Trustee 15 January 2025 6 of 13 ## **Pippa's Group Notes to the Financial Statements For the year ended 31 March 2024** ## **1. Accounting Policies** ## **Basis of accounting** The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011. Pippa's Group meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). ## **Going concern** The financial statements are prepared, on a going concern basis, under the historical cost convention. ## **2. Income from donations and legacies** |Donations received
Grants received
Gifts in kind
**ther income**
**Unrestricted funds**
Other income 1|**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
-
970
37,582
94,966
15,173
-
**52,755**
**95,936**|**2024**
**£**
970
132,548
15,173
**148,691**
**2024**
**£**
299
**299**|**2023**
**£**
1,273
127,898
17,985| |---|---|---|---| ||||**147,156**| ||||**2023**
**£**
66| ||||**66**| ## **3. Other income** ## **4. Expenditure on generating donations and legacies** |**xpenditure on generating donations and legacies**||| |---|---|---| |**Unrestricted funds**
Donations|**2024**
**£**
2,993
**2,993**|**2023**
**£**
3,095| |||**3,095**| 7 of 13 ## **Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2024** ## **5. Expenditure on other trading activities** |Staff costs
Shop costs
Support costs|**Unrestricted**
**funds**
**£**
3,484
-
21,044
**24,528**|**Restricted**
**funds**
**£**
-
1,020
15,102
**16,122**|**2024**
**£**
3,484
1,020
36,146
**40,650**|**2023**
**£**
-
1,380
33,168| |---|---|---|---|---| |||||**34,548**| ## **6. Costs of charitable activities by fund type** |**Unrestricted funds**
Activity 1
Activity 2
Support costs|**2023**
**2024**
**£**
**£**
1,299
1,989
83,442
85,427
13,738
18,193
**98,479**
**105,609**| |---|---| ## **7. Costs of charitable activities by activity type** |**Support costs**
Activity 1
Activity 2
**nalysis of support costs**
Management
IT
Human Resources
Governance costs|**Support**
**costs**
**Activities**
**undertaken**
**directly**
**£**
**£**
18,193
1,989
-
85,427
**87,416**
**18,193**
**Activity 1**
**Fundraising**
**trading**
**£**
**£**
13,449
-
-
11,653
-
3,133
22,697
3,407
**36,146**
**18,193**|**2024**
**£**
20,182
85,427
**105,609**
**2024**
**£**
13,449
11,653
3,133
26,104
**54,339**|**2023**
**£**
15,037
83,442| |---|---|---|---| ||||**98,479**| ||||**2023**
**£**
11,004
9,655
967
25,280| ||||**46,906**| ## **8. Analysis of support costs** 8 of 13 ## **Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2024** ## **9. Net income/(expenditure) for the year** This is stated after charging/(crediting): |This is stated after charging/(crediting):||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Financial advice|268|755| |Operating lease charges - other|3,484|-| |Trustees' pension contributions|1,652|1,134| |Staff pension contributions|3,713|3,815| ## **10. Staff costs and emoluments** Total staff costs for the year ended 31 March 2024 were: |Salaries and wages
Social security costs
Pension costs
General|**2024**
**£**
86,810
8,912
5,633
**101,355**
**2024**
0
**0**|**2023**
**£**
85,734
6,756
5,704| |---|---|---| |||**98,194**| |||**2023**
0| |||**0**| 9 of 13 ## **Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2024** ## **11. Comparative for the Statement of Financial Activities** |**Income and endowments from:**
Donations and legacies
Other income
**Total**
**Expenditure on:**
Raising funds
Charitable activities
**Total**
**Net income/expenditure**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
86,072
66
**86,138**
(14,099)
(15,037)
**(29,136)**
**57,002**
(26,073)
**30,929**|**Restricted**
**funds**
**£**
61,084
-
**61,084**
(1,380)
(83,442)
**(84,822)**
**(23,738)**
58,272
**34,534**|**2023**
**£**
147,156
66| |---|---|---|---| ||||**147,222**| ||||(15,479)
(98,479)| ||||**(113,958)**| ||||**33,264**
32,199| ||||**65,463**| ## **12. Creditors: amounts falling due within one year** |Other creditors|**2024**
**£**
250
**250**|**2023**
**£**
250| |---|---|---| |||**250**| ## **13. Movement in funds** ## **Unrestricted Funds** |_General_
General|**Balance at**
**01/04/2023**
**£**
16,092
**16,092**|**Incoming**
**resources**
**£**
96,235
**96,235**|**Outgoing**
**resources**
**£**
(133,130)
**(133,130)**|**Balance at**
**31/03/2024**
**£**
(20,803)| |---|---|---|---|---| |||||**(20,803)**| 10 of 13 ## **Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2024** ## **Unrestricted Funds - Previous year** |_General_
General
**Restricted Funds**
Amounts received for
specific purposes
**Restricted Funds - Previous year**
Amounts received for
specific purposes|**Balance at**
**01/04/2022**
**£**
(26,073)
**(26,073)**
**Balance at**
**01/04/2023**
**£**
27,207
**27,207**
**Balance at**
**01/04/2022**
**£**
58,272
**58,272**|**Incoming**
**resources**
**£**
86,138
**86,138**
**Incoming**
**resources**
**£**
52,755
**52,755**
**Incoming**
**resources**
**£**
61,084
**61,084**|**Outgoing**
**resources**
**£**
(43,973)
**(43,973)**
**Outgoing**
**resources**
**£**
(16,122)
**(16,122)**
**Outgoing**
**resources**
**£**
(92,149)
**(92,149)**|**Balance at**
**31/03/2023**
**£**
16,092| |---|---|---|---|---| |||||**16,092**| |||||**Balance at**
**31/03/2024**
**£**
63,840| |||||**63,840**| |||||**Balance at**
**31/03/2023**
**£**
27,207| |||||**27,207**| ## **14. Analysis of net assets between funds** |**Unrestricted funds**
_General_
General|**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
43,037
43,037| |---|---| ||**43,037**
**43,037**| 11 of 13 ## **Pippa's Group Notes to the Financial Statements Continued For the year ended 31 March 2024** |**Previous year**
**Unrestricted funds**
_General_
General|**Net current**
**assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
43,299
43,299| |---|---| ||**43,299**
**43,299**| 12 of 13 ## **Pippa's Group Detailed Statement of Financial Activities For the year ended 31 March 2024** |**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
Grants receivable
Parental contributions
**Other income**
Other income 1
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Donations
**Other trading activities**
Staff costs
Friday group
**Charitable activities**
Cost of direct charitable activity (Activity 1)
Cost of direct charitable activity (Activity 2)
**SUPPORT COSTS**
**Management**
Fundraising Management
**IT**
IT (Activity 1)
**Human Resources**
Human Resources (Activity 1)
**Governance costs**
Governance costs
Governance costs (Activity 1)
**Total resources expended**
**Net Expenditure**|**£**
**2024**
970
132,548
15,173
**148,691**
299
**299**
**148,990**
(2,993)
**(2,993)**
(3,484)
(1,020)
**(4,504)**
(1,989)
(85,427)
**(87,416)**
(13,449)
**(13,449)**
(11,653)
**(11,653)**
(3,133)
**(3,133)**
(22,697)
(3,407)
**(26,104)**
**(149,252)**
**(262)**|**£**
**2023**
1,273
127,898
17,985| |---|---|---| |||**147,156**
66| |||**66**| |||**147,222**
(3,095)| |||**(3,095)**
-
(1,380)| |||**(1,380)**
(1,299)
(83,442)| |||**(84,741)**
(11,004)| |||**(11,004)**
(9,655)| |||**(9,655)**
(967)| |||**(967)**
(22,164)
(3,116)| |||**(25,280)**| |||**(136,122)**| |||**11,100**| 13 of 13 This page does not form part of the statutory financial statements **Issuer** Sallows Associates Ltd **Document generated** Wed, 15th Jan 2025 16:25:34 GMT **Document fingerprint** 7ec4a4021d8a8c3457700e8f50051904 ## **Parties involved with this document** **Document processed Party + Fingerprint** Thu, 16th Jan 2025 18:48:35 GMT Ruth O'Keeffe - Signer (d29cf5e5dec51e3f0569b0a44c484e04) Wed, 15th Jan 2025 17:16:11 GMT Stewart Hunt - Signer (43412032289d2815c6e5628d93dc3e24) **Audit history log Date Action** Thu, 16th Jan 2025 18:48:35 GMT This envelope has been signed by all parties (95.166.30.128) Thu, 16th Jan 2025 18:48:35 GMT Ruth O'Keeffe signed the envelope (95.166.30.128) Thu, 16th Jan 2025 18:47:30 GMT Ruth O'Keeffe viewed the envelope (95.166.30.128) Wed, 15th Jan 2025 17:16:12 GMT Stewart Hunt viewed the envelope (157.231.13.107) Wed, 15th Jan 2025 17:16:11 GMT Stewart Hunt signed the envelope (157.231.13.107) Wed, 15th Jan 2025 17:15:36 GMT Stewart Hunt viewed the envelope (157.231.13.107) Wed, 15th Jan 2025 16:47:52 GMT Ruth O'Keeffe opened the document email. (104.28.86.115) Wed, 15th Jan 2025 16:26:54 GMT Document emailed to Stewart@stewarthunt.co.uk (13.42.43.222) Wed, 15th Jan 2025 16:26:54 GMT Sent the envelope to Stewart Hunt (Stewart@stewarthunt.co.uk) for signing (94.142.70.40) Wed, 15th Jan 2025 16:26:53 GMT Document emailed to roklewes@gmail.com (13.42.43.222) Wed, 15th Jan 2025 16:26:53 GMT Sent the envelope to Ruth O'Keeffe (roklewes@gmail.com) for signing (94.142.70.40) Wed, 15th Jan 2025 16:25:34 GMT Document generated with fingerprint 7ec4a4021d8a8c3457700e8f50051904 (94.142.70.40) Wed, 15th Jan 2025 16:25:34 GMT Envelope generated by Fred (94.142.70.40)