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2023-08-31-accounts

Trustees Report

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Since last year there has been a lot of changes within the preschool. This has been within staffing, numbers on role, management structure, and financial.

We have new trustees and a new chair after the previous chair became unable to continue due to health issues. The new trustees have been working with our Early Years Alliance to ensure everything is in order.

We started September strong as a confident team of 3 and with good numbers on role. Our numbers have steadily grown and around January 2023 it became clear we would need to start a waiting list or turn families away. January 2023 we had 26 children on role and no morning spaces and limited afternoon sessions available. We have had an increased number of 2 year olds who pay fees and majority of our 3&4 year olds who top up their 15 hours to 3 full days. As of April we now have 27 children on role, 2 access 2 year old funding, 4 who access 30 hour funding (1 only does 6 hours with us a week), 13 access 15 hour funding and 8 who are paying fees. At present we have no morning spaces available and due to a lot of children with additional needs we are not giving out the few random pm sessions we have available. We have some children asking for extra sessions, lots of show rounds booked in and parents already booking in for September, January, and April next year. In September we have 12 leaving to start school, 1 deferring for a year, 2 possibly leaving for another setting. We currently have 17 children in September all with start dates of either September or January, we need to increase this number to be able to achieve the 10 children a session break even to cover wages, rent and utilities.

We currently have 2 members of staff, this being the Manager and deputy Manager. Staff retention has become an issue, and we have had to spend more than we would have wanted on getting in agency staff, which cost 2-3 times the amount of a permanent staff member. We were advertising for nearly 3 months with no applications and limited interest. We managed to find a staff member to work with us for the last few weeks of 2022/2023 year and have an apprentice set up to start in September. We look forward to improving our team in the 2023/2024 year.

The preschool is in a strong position it is financially sustainable with intake being steady and consistent, we have our accountant who does payroll/wages, keeps the books, and finances in order.

To conclude the preschool has had a strong year but the bumps in the road have been recruitment and staff retention, as seen throughout the childcare sector.

Newton Abbot Pre-School, Registered as a Charitable Incorporated Organisation Fisher Road, The Green Rooms, Newton Abbot, Devon TQ12 2NB Telephone: 07971 708024 email: newtonabbotpreschool@hotmail.co.uk Ofsted No: 2637488 Charity No: 1173779

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Explanation of financial documents.

We have worked out that it costs £5,000 a month to run the pre-school. We aim in the year 2023/2024 to have £15,000 in the Savings account to maintain the preschool in times of unforeseen hardship, as seen during the pandemic, in the case of continued staffing and retention or major repairs.

Currently the Savings account contains £9,005. The funds will be moved across from the Current account to which currently holds £16,856 when it is considered financially viable to segregate these funds. The redundancy account contains £6,504 which covers the staff payouts should the preschool close and cause the staff to become redundant. This will need to be reviewed as new staff members become qualified for redundancy.

Soldo account of £1,575 is earmarked funds for resources and equipment for the coming year.

Fundraising account has increased to £550 this year and plans are to use these funds for improvement of the vegetable garden and special trips for the upcoming year, if staffing allows.

Leah-Marie James

Chair of Trustees

Newton Abbot Pre-School, Registered as a Charitable Incorporated Organisation Fisher Road, The Green Rooms, Newton Abbot, Devon TQ12 2NB Telephone: 07971 708024 email: newtonabbotpreschool@hotmail.co.uk Ofsted No: 2637488 Charity No: 1173779

Charity Number: 1023307

Newton Abbot Pre-school

Financial Statement Year Ended 31 August 2023

Newton Abbot Pre-school Charity Informa�on As at 31st August 2023

Charity name: Newton Abbot Pre-School Newton Abbot Pre-School
Registered charity number: 1173779
Charity's principal address: The Green Rooms
Fisher Road
Newton Abbot
Devon
TQ12 2NB
Trustees: Leah James appointed 07/04/2023
Cara Mperi appointed 23/01/2021
Sarah Thomas appointed 21/01/2021
Siobhan Templeman appointed 07/04/2023
Chris Spurway appointed 05/07/2023
Charity governing document: Cons�tu�on

Page 1

Newton Abbot Pre-school Charity Informa�on As at 31st August 2023

Responsibili�es and Basis of Report:

As the charity's trustees, you are responsible for the prepara�on of the accounts in accordance with the requirements of the Chari�es Act 2011 (“the Act”).

I report in respect of my examina�on of the Trust’s accounts carried out under sec�on 145 of the 2011 Act and in carrying out my examina�on, I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the Act.

Independent Examiners Statement:

I am qualified to undertake the examina�on by being a member of ACPA.

I have completed my examina�on. I confirm that no material ma�ers have come to my a�en�on in connec�on with the examina�on which gives me cause to believe that in, any material respect:

Signed:

Name:

Date:

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Barney Donnellan ACPA Rossmore Accountants Limited, 4 Windward Lane, Dawlish, EX7 0JQ 28th June 2024

Newton Abbot Pre-school Statement of Financial Ac�vi�es For the Year Ended 31st August 2023

Incoming resources
Outgoing resources
Management and Administra�on
Total outgoing resources
Net incoming (outgoing) resources
Early Years Grants
Fees
EYPP
Bank interest
Milk refund
Social events and fundraising
Other income
Dona�on
Staf costs
Agency staf
Rent
U�li�es
Equipment
Supplies and consumables
Ofsted
Milk
Prin�ng, Postage & sta�onery
PLA membership Insurance
Consul�ng
IT so�ware and Consumables
Accountancy
Computer, prin�ng, postage &
sta�onery
Travel
Excursions/trips
Telephone
Cleaning
Adver�sing
Repairs
Legal Expenses
Training
Pension Costs
Bank fees
31/8/2023
61,727
61,727
-
46,320
1,614
3,600
2,330
237
2,843
35
14
46,320
1,614
3,600
2,330
237
2,843
35
14
164
164
57,157
648
24
121
1,956
494
53
1,260
615
556
98
810
-
804
5
57,157
-
648
24
121
1,956
494
53
1,260
615
556
98
810
96
96
-
804
5
7,540
64,697
64,697
7,540
-
-
-
2,970
- -
2,970

Page 2

Newton Abbot Pre-school

Balance Sheet As at 31st August 2023

31/8/2023 31/8/2022 £

Fixed Assets
Current Assets
Reserves
Cash at Bank and in hand
Current Account
Savings Account
Redundancy Account
Fundraising Account
Soldo
Pe�y Cash
Unrestricted Funds
Designated Funds
Restricted Funds
-
21,769
9,025
6,016
512
1,575
333
3
3
16,859
9,005
6,504
550
34,497
37,658
18,987
22,617
9,005
6,016
6,504
512
34,497
29,145

Page 3

Notes to the Financial Statements Year Ended 31st August 2023

Newton Abbot Pre-school

Note 1 - Accoun�ng Policies

a) The group is a registered charity and as such is governed by the Chari�es Act 1993. Under this act the Chari�es (Accounts and Reports) Regula�ons 2011 it is classed as a small charity since the gross income or expenditure do not exceed £250,000 per annum. As a result of this, the group has taken advantage of preparing the financial statements on the more simplified basis of receipts and payments. This is consistent with previous years.

b) All income, including grants is recorded when paid.

c) All expenditure is recorded when paid.

d) Grants or dona�ons made with a designated purpose are accounted for as restricted funds.

e) A sum equivalent to an approximate amount that would be payable as redundancy to staff in the event of closure of the Pre-school is held in a separate bank account and is also accounted for as restricted funds.

Note 2 - Analysis of funds

Unrestricted
Funds
Designated
Funds
£
18,987
9,005
The balance of Restricted Funds is made up as follows:
The balance of Designated Funds is made up as follows:
Opening balance as at 01/09/2022
22,617
9,025
Net incoming / (outgoing) resources -
3,630 -
20
Closing balance as at 31/08/2023
Redundancy (retained in a separate bank account)
Con�ngency fund (retained in a separate bank account)
Unrestricted
Funds
Designated
Funds
£
22,617
9,025
-
3,630 -
20
Restricted
Funds
Total
£
£
6,016
37,658
-
488 -
3,161
18,987
9,005
6,504
34,497
£
6,504
£
9,005
6,504
9,005

Page 4