Trustees Report and Accounts 1 April 2020 to 31 March 2021
A great place to grow
Chair’s introduction
The Maple Tree has just come through its most challenging year yet with flying colours. Our families and staff have shown great strength, imagination and resilience and, as I write, we seem to be moving towards a full re-opening in the near future. Congratulations! I am so grateful that our staff, trustees and supporters have rallied round during the year with imaginative ideas for responding to the needs of our families and many generous donations that have kept us afloat. Thank you to the whole Maple Tree team and to our funders.
The Covid lockdowns have reminded us of our vulnerability as a small charity reliant on generating much of our income from parents’ contributions, fundraising events and community support. They have also reminded us of the vulnerability of all young families. Whatever your circumstances, any young family can become vulnerable to changes that are totally beyond their control. Covid has shown us how an illness, even if you don’t catch it, can lead to social isolation, financial hardship, a diminished sense of wellbeing and delays in children’s development. That is why we need The Maple Tree to continue as both a support to families and a resource for children’s early learning and wellbeing.
We are proud of the way we were able to respond to the enforced closure of most of our activities by increasing our on-line presence and starting a zoom group for the parents and babies born during lockdown. These families were some of the unseen victims of the epidemic, without access to normal professional services or the mutual support of fellow parents. Once we were allowed to open up with restricted numbers, we gave priority to parents with young babies and the feedback from the parents about what it has meant to them and their children has been heart-warming.
‘It has put me in touch with other mums going through the same thing. It provides me with something to do with my baby every day of the week’
‘The support I have received has been invaluable at a time when I needed it the most.’
‘It is a real lifeline for many parents and is right at the heart of the community in Wheatley’
‘It's a place to play, learn and grow. I think the activities are great.’
‘Great place, we are so lucky to have it.’
‘The activities have provided inspiration and I look forward to going back once lockdown has ended’
‘It’s essential that a resource like the Maple Tree exists so you know there is always a friendly place to get advice support and a change of toys for the babies.’
Behind the scenes during lockdown we have been reviewing our programme and practice to ensure that we are more effective at meeting the needs of our children and families. We have created a more varied programme with more themed sessions such as science and early communication skills. This is raising the quality of our work. We are now ready to
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welcome families back in greater numbers, both at the centre and through reaching out to our neighbouring villages.
During the last year our team changed with two of our original staff, Hayley Hayle and Melanie Kinghan deciding to move on. We are very grateful for their trailblazing work helping to launch the centre. After a review, we decided to include more staff responsibilities for management alongside the work with families. We were delighted to recruit two very experienced and dynamic members of staff, Laura Spencer as Centre Manager and Sasha Reed, Early Years and Family Worker. They have helped to make a marked improvement to our management and practice. We have also valued the admin skills of Gabby Tomczyk who has provided maternity cover for Karina Wilkinson.
I wish us all a successful phased re-opening of a wider programme and trust that the qualities of leadership, teamwork and resilience will carry us through the next year with great success.
Chris Sewell, Chair
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Annual Report of The Maple Tree
The Maple Tree Centre continued to offer services throughout 2020-21 including both online and a reduced number of face-to-face services. Our services were severely impacted by the Covid-19 pandemic. Even when we were able to offer face-to-face support and activities, the number of families able to access them were limited according to the requirements of Covid-19 legislation.
Our charitable objectives
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To act as a resource for young children and their families living in Wheatley and the surrounding villages (including Great Milton, Little Milton, Garsington, Cuddesdon, Horspath, The Baldons, Stanton St John, Beckley, Forest Hill, Milton Common and Tiddington), enabling them to be resilient, strong and confident families through the provision of advice and assistance and organising programmes of physical, educational and other activities. Providing such recreational and leisure time activity as the trustees may decide from time to time, in the interests of social welfare for all families and especially those who have need by reason of their age, ill health, disability, financial hardship or other disadvantage.
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To further or benefit the residents of Wheatley and the surrounding villages, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.
Strategic plan
We have a three-year strategic plan due to end by 31 March 2021 to help us meet our charitable objectives. This is organised under six specific aims:
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To be a sustainable charity for families in our community
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To maintain a physical presence in the community
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To be a responsible and caring employer
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To forge partnerships within our community so that we work collaboratively in the interests of young children and their families
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To support families with young children who need help
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To provide quality services and activities for children and their families.
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What we have achieved in 2020 – 21
A sustainable charity
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We have trained a new manager and administrator in our financial procedures and delegated more responsibilities to the manager.
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Our fundraising and rental income was hit hard by the pandemic but we continued to raise funds through the various initiatives such as the Friends of The Maple Tree scheme and also secured a number of grants to help us through the pandemic
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Although number of families using the centre has dropped due to the pandemic, we have started a new user data base since reopening and have begun to collect better data. This includes new users, those who return for more than one session as well as collecting statistics on numbers of people accessing online activities and sessions.
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We have a new trustee induction pack and a potential new trustee but we still lack expertise in the areas we identified – finance, business skills and IT. We also lack some capacity to secure additional funding and develop new projects.
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We were quick to move to online ways of working with a Lockdown Babies group, interactive story sessions and use of Zoom meetings for keeping in touch, trustee meetings and supervision.
For the future
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We need to review and secure our sustainability following the impact of the Covid-19 pandemic.
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We need to increase our income from grants and fundraising although the amount of time left for fundraising in 2021-22 has already been affected by lockdown.
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We need to recruit more trustees to help us plan, fund and implement new initiatives, particularly those with business expertise.
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We intend to commit further to being a sustainable charity by using Fairtrade products and promoting understanding of environmental issues.
Maintaining a physical presence in the community
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We decluttered the centre during the first lockdown and purchased new tables and chairs to allow families to remain socially distant when using the centre.
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We have implemented robust health and safety procedures on reopening in October 2020 and again in March 2021 including employing a professional cleaning company.
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We have redecorated the Garden Room and made it a more welcoming space for meetings. Wheatley Nursery School is currently not using the room for children’s lunches and this has widened the times we can use it or hire it out. The room is used by Health Visitors on two days a week. The longer-term redevelopment of this room is on hold.
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We have continued with plans for further improvement of the garden. Oxfordshire County Council has repaired the blocked drains. We have secured a grant for purchase of new outdoor equipment and consulted parents on plans to redevelop the area.
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We have been unable to deliver on some of our ideas to expand our services to different communities and groups of users due to Covid but we have offered services and activities in different ways, such as the lockdown baby group from April to end August 2020, which at its height attracted over 100 families and was developed in conjunction with Botley Bridges.
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We have continued to provide information and support to the wider community via our website, Facebook, our own newsletters and contributions to parish newsletters.
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Following a further lockdown in January 2021 lockdown we offered online sessions for parents with babies and daily activities for children of different ages as well as individual face-to-face or telephone calls for support (for individuals who are struggling).
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Our attempts to secure a rent reduction from Oxfordshire County Council, in conjunction with other similar centres, due to the Covid pandemic were unsuccessful although they have offered to meet regarding other savings.
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We have secured two additional dedicated car parking spaces as part of the car park upgrade in summer 2020.
For the future
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We intend to offer outreach services in activities in at least one other village as well as offering some one-off sessions during the summer.
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We intend to complete our garden project.
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We aim to increase our user numbers by 30% per quarter from the March 2020 figure
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We hope to extend the early years forum to other early years groups initially in Wheatley (this was planned for 2019-20 but was halted by the Covid 19 pandemic).
A responsible and caring employer
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Our centre coordinator and a family support worker resigned during the year and our administrator started maternity leave. We have successfully recruited a new manager, a family support worker and temporary maternity cover during 2020/21 through a safer recruitment process.
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We have inducted new staff and supported them to complete mandatory training, where required.
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We have extended staff hours so the manager can take on board more day-to-day management responsibilities, we can offer a wider range of sessions and provide better cover during holiday periods
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We only used volunteers in a very limited capacity during 2020-21 because of the lockdown and the need for social distancing in the centre; we also revised our expectations for volunteers so they play a greater part in supporting families.
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New procedures for staff supervision were implemented during 2020-21. All staff now receive regular supervision.
For the future
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We intend to implement regular face-to-face staff meetings so all staff can share knowledge, receive training and make a greater contribution to planning and evaluation.
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We intend to recruit more volunteers, produce volunteer induction packs and clarify the expectations of volunteers.
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We intend to implement systematic training so that staff and trustees develop a shared understanding of our work, and to gear training to improve our offer to families.
Partnerships in the community
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From January 2021 we have had improved links with health visitors. They now use the centre weekly for baby weighing (currently appointment only) and one-to-one meetings with families. They signpost families to us and are open to providing advice and promoting our offer.
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We are responsive to parental need, especially new parents and have provided expert advice, information and support when topics or concerns are raised.
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We have been unable to take forward the Early Years Network group due to the pandemic.
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We have continued to attend the South and Vale network meetings with other centres to share ideas and solutions. Our Lockdown Babies group was much admired and we all shared information about how to reopen safely.
For the future
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Held over from 2019-20, we plan to increase our presence in Wheatley and surrounding villages by providing more information to parish councils and local services such as doctors’ surgeries about our offer; and provide/support fundraising events in two other villages.
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We are hoping to share services with other centres to minimise costs and maximise our offer; for example, by sharing staff expertise to offer healthy eating or baby massage sessions.
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We intend to continue to provide online sessions for families who aren’t able to visit our centre.
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We hope to offer support for families with children of all ages who need a listening ear by offering informal coffee and chat sessions in conjunction with Wheatley Primary School as part of our befriending work.
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Supporting families with young children who need help
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We have an up-to-date safeguarding policy and procedures based on the Oxfordshire model, with a designated trustee and designated safeguarding lead (the centre manager) sharing information and referring concerns according to our procedures.
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We offered one-to one sessions during the second lockdown and continuing for any parent who needed support. These included walk and talk meetings, telephone calls and when able to do so face-to-face meetings.
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We have offered centre sessions for parents of new babies whenever we were able to due to Covid restrictions and these have been a lifeline for those parents whose babies had lacked social contact outside their immediate family.
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We evaluated all centre sessions from November 2020 and use this information to help us identify and adjust activities and services.
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We have not been able to provide or continue to provide as much information or activities as we wanted to attract supporters and families who may not normally attend the centre due to the pandemic, for example our library story sessions have stopped.
For the future
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All trustees and volunteers will complete basic safeguarding and prevent training and update this at recommended intervals.
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We intend to continue to improve our data collection to help us with identification of need.
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We intend to offer more one-off workshops and targeted sessions based on our identification of needs including needs arising from evaluations and discussions with health visitors and other site providers.
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We intend to provide stay and play sessions at Forest Hill where we have identified families who find it hard to access the centre.
Providing quality services and activities for children and their families
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We have extended the ways in which we provide information, services and activities for families including zoom sessions, posting activities, ideas and videos on our website and Facebook.
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We now plan and evaluate all centre-delivered sessions against their aims.
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On reopening we have targeted some of our sessions according to identified needs such as developing children’s social skills.
For the future
- We aspire to become a learning organisation, ensuring that parents, children, trustees, staff and volunteers all contribute to the improvement of the Centre
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through a shared process of giving feedback, listening, reflecting, reviewing and improving.
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We will continue to develop a quality framework with aims, rationale and recommended activities linked to the Early Years Foundation Stage or family/parent learning.
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We will continue to develop and use evaluation to improve the quality and evaluate the impact of what we do.
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Financial review April 2020 - March 2021
The Maple Tree’s financial position at 31 March 2021 is set out in the Statement of Financial Activities and Balance sheet on the following pages.
This was the third full year of operation for The Maple Tree and this is the fourth set of accounts.
Before the beginning of each financial year the trustees agree the budget that they calculate will be needed to run The Maple Tree for the year ahead and how they will try to raise the funds required. The Covid restrictions commencing in March 2020 came just a few weeks after the budget for 20-21 had been agreed, and as for most organisations, caused havoc with our financial planning.
Income
Our income for the year was £74,335.
Lockdown had an immediate impact on our income streams. At the beginning of April, with the centre closed, income from session donations and lettings ceased and fundraising events were cancelled or postponed. The picture seemed very bleak. However, over the next few months alternative fundraising was planned, Covid focused grants became available and were applied for and other opportunities for lettings arose.
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We made a direct appeal to supporters and friends, ran a sponsored exercise event, a summer draw and online quizzes, and sold masks, plants, donated goods and Christmas craft boxes. By the end of the year the income from these activities, combined with the planned events that were possible to deliver like the sale of Christmas trees with the Scouts, enabled us to meet our fundraising income target.
In addition to grant funding from Parish Councils, regular grant funding sources like the Pye Trust and Doris Field Trust, and from local councillors, we were able to secure £13,200 in Covid restrictions funding from South Oxfordshire District Council and a further £6,376 from other Covid specific grant sources including the Community Resilience fund. Also, we were very fortunate to be successful in achieving a grant of £3,000 from the Foyle Foundation to replace our very old computers and purchase equipment to help deliver sessions online.
In 2019-20 we had an income of £4,232 from donations made by people attending sessions at the Maple Tree. In 2020-21 long periods of centre closure caused that to be reduced to £557. While regular lettings of the building had to be cancelled, we were able to hire the building to the John Watson School for part of the summer term to give them capacity to create an additional teaching and learning bubble, and in January we welcomed local health visitors to hire the Garden Room each week. These unexpected lettings went a considerable way towards replacing our regular income.
We gather donations (and where possible the gift aid on them) in a number of different ways and seek to expand this each year. Receipts through the ‘Friends of the Maple Tree’ regular donation scheme increased from £50 to £140 per month during the course of the year, and we were very grateful to receive a number of generous one-off donations from people and organisations in the local communities that we serve. Additionally, we raised funds through the SODC lottery, shopping cash back schemes and collection tins.
Expenditure
Our expenditure for the year was £59,265.
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Staffing related costs made up the most significant part of the expenditure. Employing a centre manager (27 hours) as a replacement for the centre co-ordinator (18 hours) increased the salary costs, although for 2020 this was offset by not replacing the family worker, who left in May, until December. We furloughed one family worker during parts of the year, for which we received furlough support under the national scheme.
Premises costs are the second greatest area of expenditure with £10,500 in rent paid to Oxfordshire County Council. Additional purchases to ensure a Covid safe space amounted to just over £2,000 and our cleaning costs were £1,236. We had anticipated that the new cleaning costs would be significantly higher in year but with the centre closed for long periods this did not play out as feared. During the year we were able to catch up on essential maintenance tasks, add further safety equipment, and give the Garden Room and entrance area a much-needed coat of paint. In total these costs amounted to £3,352.
In addition to staffing and premises we spent money on administrative functions including payroll and book keeping support, supplies and resources to run sessions, new ICT, insurances, fees and subscriptions, website development, communications, recruitment, and licenses and other expenses associated with raising funds.
At the end of the financial year the funds of the charity were £46,369, an increase of £15,071 from March 2020.
Building reserves
In accordance with Charity Commission guidance The Maple Tree has a reserves policy that is reviewed annually. Holding reserves in line with the policy is intended to help us deal with short term emergencies and secure the long-term future of the charity. It was only because of dedicated Covid grant funding receipts that trustees did not have to use reserves in 2020-
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- However, we are aware that in 2021-2 we will have a Covid legacy to fund (increased cleaning, reduced numbers in the centre, more families needing support) without relief grants to apply for and with a reduced window of fundraising activity. To compound this there are many organisations chasing available funding opportunities with a figure of one grant allocated for every five applications being frequently quoted.
In March 2021, in consideration of the increase in our costs, trustees reviewed our reserve target figure and increased it to £35,000 for 21-22. The funds of the charity at year end allowed us to meet and set aside the reserve figure of £33,000 and also be able to give planned support to the budget in 21-22 while we work through the post-Covid challenges.
Trustee remuneration
The trustees did not receive any remuneration for carrying out their trustee responsibilities.
Looking forward
The last year has tested the charity in many ways and 2021-22 promises another set of challenges. However, we now have a stronger financial base to underpin sustainability, there’s good support from the local community, and we have a strong if small team of staff and trustees. Going forward we recognise both the challenges and the possibilities.
Our financial challenges:
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As previously noted, achieving our grant income requirements will be tricky at a time when many organisations are competing for funds. Grant applications are often very time consuming to complete and although all five trustees are engaged in this as a continual process, capacity will be a challenge.
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The cost of each session that we deliver has increased because of cleaning requirements yet we can only accommodate limited numbers safely. We are acutely aware of the effects of lockdown on families, parents and young children and demand for the services of The Maple Tree is high. Financially, we have to continually review how much we can expand our offer to meet need at a time when there’s uncertainty over the funding that may be available to bid for/access to deliver the services needed.
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The rent we pay to Oxfordshire County Council represented more than one sixth of our total expenditure in 20-21. We think that this is a lot of money to pay when the work that we do contributes to Oxfordshire County Council’s vision of striving to give every child a good start in life (Corporate plan 2020-24) and sometimes relieves pressure on statutory services.
Our possibilities and opportunities:
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We have a robust fundraising plan for 2021-2 and with our accumulated experience we have increased confidence in our capacity to raise money through fundraising activities and events.
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We have a committed group of trustees, staff and volunteers who seek out opportunities for increasing the charity’s finances.
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We belong to an informal group of children’s centres in South Oxfordshire that communicate regularly to share opportunities and provide mutual support.
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We are well supported by the local community and are planning further joint fundraising and awareness raising events this year.
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Independent Examiner’s report to the Trustees of The Maple Tree
I report on the accounts of the charity for the year ended 31 March 2021 which are set out on pages 16 to 22 of this Annual Report.
Respective roles 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 year 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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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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State whether particular matters have come to my attention.
Basis of independent examiner’s report
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 those 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 under- taken do not provide all of 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 examiner’s statement
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements:
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i. to keep accounting records in accordance with section 130 of the 2011 Act; and
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ii. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Statement of financial activities and balance sheet for the year ended 31 March 2021
A. Statement of Financial Activities for the year ending 31 March 2021
| Statement of financial activities and balance sheet for the year ended 31 March 2021 |
Statement of financial activities and balance sheet for the year ended 31 March 2021 |
Statement of financial activities and balance sheet for the year ended 31 March 2021 |
Statement of financial activities and balance sheet for the year ended 31 March 2021 |
Statement of financial activities and balance sheet for the year ended 31 March 2021 |
|---|---|---|---|---|
| A. Statement of Financial Activities for the year ending 31 March 2021 | ||||
| Unrestricted funds |
Restricted funds |
Total funds | Total last year | |
| Donations and grants | £ 45,297 | £ 15,999 | £ 61,296 | £ 56,719 |
| Charitable activities: Room hire |
£ 1,965 | £ - | £ 1,965 | £ 1,696 |
| Fundraisingevents | £ 10,944 | £ - | £ 10,944 | £ 8,503 |
| Other | £ 131 | £ - | £ 131 | £ 30 |
| Total incoming resources | £ 58,337 | £ 15,999 | £ 74,335 | £ 66,948 |
| Resources expended | ||||
| Raisingfunds_(Note 13)_ | £ 1,880 | £ 144 | £ 2,024 | £ 2,324 |
| Charitable activities_(Note_ 14) |
£ 37,313 | £ 19,928 | £ 57,241 | £ 47,625 |
| Total resources expended | £ 39,193 | £ 20,072 | £ 59,265 | £ 49,949 |
| Net movement in funds | £ 19,144 | -£ 4,073 | £ 15,071 | £ 16,999 |
| Total funds brought for- ward |
£ 26,975 | £ 4,323 | £ 31,298 | £ 14,299 |
| Total funds carried forward | £ 46,119 | £ 250 | £ 46,369 | £ 31,298 |
| B. Balance sheet for the year ended 31 March 2021 | ||||
| Unrestricted funds |
Restricted funds |
Total funds | Total last year | |
| Fixed assets | ||||
| Total fixed assets | £ - | £ - | £ - | £ - |
| Current assets | ||||
| Debtors and prepayments (Note 16) |
£ 1,123 | £ - | £ 1,123 | £ 322 |
| Unrecovered SMP | £ 2,438 | £ - | £ 2,438 | £ - |
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| Cash at bank and in hand (Note 17) |
£ 10,416 | £ 250 | £ 10,666 | £ 21,749 |
|---|---|---|---|---|
| Reserve account | £ 33,000 | £ - | £ 33,000 | £ 10,000 |
| Total current assets | £ 46,977 | £ 250 | £ 47,227 | £ 32,071 |
| Liabilities | ||||
| Creditors_(Note 18)_ | £ 198 | £ - | £ 198 | £ 401 |
| Deferred income and accru- als_(Note 19)_ |
£ 270 | £ - | £ 270 | £ 352 |
| PAYE to HMRC | £ 184 | £ - | £ 184 | -£ 72 |
| Pension | £ 207 | £ - | £ 207 | £ 92 |
| Total current liabilities | £ 859 | £ - | £ 859 | £ 773 |
| Net current assets | £ 46,118 | £ 250 | £ 46,368 | £ 31,298 |
| Funds of the charity | £ 46,118 | £ 250 | £ 46,368 | £ 31,298 |
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Notes to the accounts for the year ended 31 March 2021
1. Charity information
The Maple Tree is a Charitable Incorporated Organisation registered in England and Wales (reg no 1174117). The principal address is 20 Littleworth Road, Wheatley, Oxford, OX33 1NW.
Notes on Accounting Policies
2. Accounting policies
The accounting period is from 1[st] April 2020 to 31[st] March 2021.
These accounts have been prepared in accordance with the charity’s governing document, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRSA applicable in the UK and Republic of Ireland (FRS102)’ (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS102.
The charity has taken advantage of the provisions of the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows
These accounts have been prepared in sterling which is the functional currency of the charity and monetary amounts published in these financial statements have been rounded to the nearest £.
These accounts have been prepared on the basis of historic cost and the principal accounting policies adopted are set out below.
These accounts for the year ending 31st March 2021 are the fourth set of accounts prepared in accordance with ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the FRSA applicable in the UK and Republic of Ireland (FRS102)’ (as amended for accounting periods commencing from 1 January 2016). The first set of accounts covered the period from the incorporation of the charity on 3[rd] August 2017. There are no prior year adjustments. There is no change in the accounting policies.
3. Going concern
At the time of writing the accounts the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
4. Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposed.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
5. Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably and it is probable that the income will be received.
Donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of donation.
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Income from local government and other grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Donated goods and services are included at the value to the charity where this can be quantified and is material. Value of services provided by volunteers has not been included but is described in the trustees’ annual report.
Income from charitable activities is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business.
6. Resources expended
Expenditure is recognised once there is a legal or constitutional obligation to make payment to a third party, it is probably that the settlement will be required and the amount of obligation can be measured reliably.
Expenditure is recognised on an accrual basis as a liability is incurred. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Costs of generating funds comprise the costs of trading for fundraising purposes and associated licences and insurances required.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
All costs are allocated between the expenditure categories of the Statement of Financial Activity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly others are apportioned on an appropriate basis.
7. Fixed assets
Tangible fixed assets are stated at cost and subsequently measured at cost less accumulated depreciation or impairment loss. The costs of assets below £1,000 are not capitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset.
8. Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised.
9. Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classed as payable within one year are not amortised. .
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
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10. Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee of to provide termination benefits.
11. Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Analysis of information contained in the Statement of Financial Activity and Balance Sheet
12. Grants and donations receivable
| Unrestricted | Restricted | Total | ||
|---|---|---|---|---|
| £ | £ | £ | ||
| Donations | 13,897 | 0 | 13,897 | |
| Grants | Oxfordshire & South Oxon Councils |
13,200 | 6,373 | 19,573 |
| Parish Councils | 7,800 | 0 | 7,800 | |
| Other | 10,400 | 9,626 | 20,026 | |
| Total | 45,297 | 15,999 | 61,296 |
13. Expenditure: Raising funds
| 13. Expenditure: Raising funds | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| £ | £ | £ | |
| Fundraisingevents | 232 | 0 | 232 |
| Marketing and communications | 1,073 | 144 | 1,217 |
| Licences and insurance | 575 | 0 | 575 |
| Total | 1,880 | 144 | 2,024 |
14. Expenditure: Charitable activities
| 14. Expenditure: Charitable activities | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| £ | £ | £ | |
| Staff costs | 23,190 | 9,329 | 32,519 |
| Session supplies | 250 | 900 | 1,150 |
| Premises costs | 13,022 | 6,000 | 19,022 |
| Administrative costs | 851 | 3,699 | 4,550 |
| Total | 37,313 | 19,928 | 57,241 |
15. Employees
| 15. Employees | 15. Employees |
|---|---|
| The average number of full-time equivalent employees for theyear | |
| Coreprogramme | 1.5 |
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| Administration | 0.4 |
|---|---|
| Total | 1.9 |
A book keeper was contracted to supply part time book-keeping services and an accountant to provide payroll services. Additionally, garden maintenance and cleaning services were purchased.
| Staffing costs | ||
|---|---|---|
| 2020-21 | 2019-20 | |
| £ | £ | |
| Salaries and wages | 32,729 | |
| Pension costs | 645 | |
| Statutoryfurloughpay | -1,509 | |
| Statutorymaternity pay | -2,449 | |
| Statutorysickpayrebate | -96 | |
| Staff trainingand DBS checks | 90 | |
| Recruitment costs | 328 | |
| Total | 29,738 | 30,537 |
No other employee benefits were paid or ex-gratia payments made.
No employee received emoluments of more than £60,000.
The charity operates a defined contribution pension scheme through SMART PENSION LIMITED incorporated and registered in England and Wales with company number 09026697 whose registered office is at 20 Eastbourne Terrace, London, W2 6LG.
The Maple Tree contribution to staff pensions was £645. This is listed within the staff costs of charitable activities.
16. Debtors and Prepayments
| 16. Debtors and Prepayments | ||
|---|---|---|
| 2020-21 | 2019-20 | |
| £ | £ | |
| Debtors | 795 | 0 |
| Prepayments | 328 | 322 |
| Total | 1123 | 322 |
17. Cash at bank and in hand
| 17. Cash at bank and in hand | ||||
|---|---|---|---|---|
| 2020-21 | 2019-20 | |||
| Unrestricted | Restricted | Total | ||
| Short term deposit (£) | 33,000 | 0 | 33,000 | 10,000 |
| Cash at bank and in hand(£) | 10,416 | 250 | 10,666 | 21,749 |
| Total | 43,416 | 250 | 43,666 | 31,749 |
The Maple Tree holds no other short-term liquid or cash equivalent assets.
18. Creditors and accruals
| 18. Creditors and accruals | ||
|---|---|---|
| 2020-21 | 2019-20 | |
| £ | ||
| Creditors | 198 | 401 |
| Accruals | 270 | 352 |
| NI andpension | 392 | 20 |
| Total | 860 | 773 |
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The Maple Tree received no deferred income in 2020-21
19. Movement in deferred income
| 19. Movement in deferred income | ||
|---|---|---|
| This year | Last year | |
| £ | ||
| Balance at the start of the reporting period | 165 | 150 |
| Amounts added in currentperiod | 0 | 165 |
| Amounts released to income from previous period | 165 | 150 |
| Balance at the end of the reporting period | 0 | 165 |
20. Fees
No fee was paid for the examination of the accounts.
21. Events after the end of the accounting period
There are no events to report after the end of the accounting period.
22. Transactions with trustees and related parties
None of the trustees have been paid any remuneration or received any other benefits from an employment with the Maple Tree or a related entity.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.
No trustee expenses have been incurred.
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Reference and administration details
Charity Information:
The Maple Tree: Charity Reg. No. 1174117.
Address: 20 Littleworth Road, Wheatley, Oxford OX33 1NW Bankers: Barclays Bank, Headington, Oxford
Structure, governance and management
The Maple Tree is a Charitable Incorporated Organisation (CIO), governed according to the Constitution dated 3rd August 2017. It is an independent charity and not part of any ‘umbrella’ body.
Our constitution allows up to 12 trustees. The trustees who have served as board members between April 2020 and end March 2021 are:
Liz Elsom, appointed September 2018
Jane Lightfoot (Vice-chair and secretary) appointed July 2019 Anne Purse, appointed August 2017
Chris Sewell (Chair) appointed August 2017
Amanda Smith (Treasurer) appointed September 2018
Ex-officio member, the Centre Manager, Laura Spencer
Sub-groups :
There are no formal sub-committees. The trustees appoint working groups to carry out specific tasks as delegated by the Board. During the year these have been: Finance, Staffing, Fundraising and Premises.
Our catchment area
We serve the villages of Beckley, Cuddesdon, Denton, Drayton, Elsfield, Forest Hill, Garsington, Great Haseley, Great Milton, Holton, Horspath, Little Haseley, Little Milton, Littleworth, Marsh Baldon, Milton Common, Nuneham Courtenay, Rycote, Shotover, Stanton St John, Tiddington, Toot Baldon, Waterperry, Waterstock, Wheatley and Woodeaton.
Status of this report
This report complies with the Charities Act 2011, the charity's constitution and the 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 2015) (as amended for accounting periods commencing from 1 January 2016).
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Acknowledgements
The Maple Tree Board of Trustees are grateful to our parents and carers for their financial contributions when attending sessions, to the Friends of the Maple Tree, and to some very generous local individuals for their financial support. We thank the following organisations for financial support in 2020-21:
Oxfordshire County Council Deep River massage South Oxfordshire District Council Midcounties Coop Cuddesdon and Denton Parish Council ASDA Superstore Forest Hill and Shotover Parish Council Thame Rotary Club Garsington Parish Council Neighbourly Great Milton Parish Council Doris Field Charitable Trust Great Haseley Parish Council Oxfordshire Community Foundation Holton Parish Council Local Giving Horspath Parish Council St Mary’s Church Little Milton Parish Council Wheatley Society Stanton St John Parish Council Brasenose College Wheatley Parish Council Merton College Pye Charitable Settlement New College PF Charitable Trust St John’s College The Foyle Foundation Isis Cricket Club
Thank you to the following organisations that have supported us with prizes and/or hosted a collection tin.
Asda
Blenheim Palace Cinnamons restaurant Cornfield Bakery Cricks Butchers, Wheatley Costcutter, Wheatley Dynamix Dance Academy Farol Horspath Village Stores Jangneus
Millets Farm Shop RCP Sandy Lane Farm, Tiddington Sunny Hill Vineyard, Horspath The Bull at Great Milton The Post Office at the Old Bank The Sun Café and Bar The Wheatley Society Waterperry Gardens Waterwood Contracts Wheatley Farm Shop
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Signed as a record of our activity from l April 2020- 31 March 2021 Chris Sewell, Chair of Trustees Jane Lightfoot, Vlce-chair of Trustees