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2022-03-31-accounts

Trustees Report and Accounts 1 April 2021 to 31 March 2022

A great place to grow

Chair’s introduction

I would commend this report to all who want to know how The Maple Tree emerged from the restrictions of Covid as a stronger organisation with a more varied and enriching programme for all our children and families.

This report does not just look backwards, but also inwards, outwards and forwards. Looking inward at ourselves and our programme, we have worked hard on our quality, focusing on improving the experience of children, parents and carers. We have continued to give a high priority to new babies and parents and have introduced new sessions to meet newly identified needs.

Following consultation with parents, we have a plan to improve our outdoor play area, creating more safe play space and a diverse, inclusive outdoor learning environment. We are seeking approval from Oxfordshire County Council (OCC) and hope to continue with our planning next year.

Listening to our parents and carers continues to be vital to how we run the centre. We have started a quarterly Parents’ Forum which aims to listen to our parents and involve them in the choices and decisions of running the centre. Their feedback about our programme has been very positive and helpful as have been their plans to help us with fundraising.

Looking more outwards, we have consolidated our weekly session at Forest Hill and have continued with summer holiday outreach sessions in neighbouring villages. We have improved our publicity and developed a wider online presence through our website, Instagram and FaceBook. We were pleased to welcome Afghan refugee families to our sessions when they were housed in a nearby hotel and, in the spring of this year, we began to welcome Ukrainian refugee families who were being hosted in the locality.

In February we were invited to join St Nicolas Church, Forest Hill, in organising the annual Daffodil Day at Shotover House. By good fortune it turned out to be a warm sunny spring Sunday which attracted several thousand visitors. It proved to be an excellent fundraiser and a chance to raise our profile with the local community. We are grateful for the opportunity and hope we can make this one of our annual fundraising events.

Looking forward, we are aware of our vulnerability as a local charity with a large budget at a time when sources of funding are in great demand. As a small board of five trustees we are also aware that our responsibilities are large and time-consuming. We would welcome help from members of our community who have the commitment and experience to help us as trustees. We also need to look at potential partnerships within the community that might help us to share resources and get best value through collaboration. We would welcome new members as well as fresh ideas for working together with the community.

I am very grateful for the enthusiastic work of our staff team and volunteers who are very much the public face of the centre. I also thank our hard-working trustees, parents and carers, volunteers and a vast number of supporters and funders from the community. The 2

financial support from charities, local businesses, parish councils and local authorities has been crucial to our success in growing and developing our work. Last year Karina Williamson, our administrator, took maternity leave and her post was very ably covered by Gabby Tomczyk whose support for every aspect of our work was invaluable. Thank you, everyone, for your goodwill and outstanding efforts.

Chris Sewell, Chair of Trustees

Daffodil Day at Shotover House

Creating daffodil pictures

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Annual Report of The Maple Tree

The Maple Tree Centre improved on its offer during 2021-22 over the previous year as we emerged from the Covid-19 pandemic. Our fundraising activities continued to be curtailed, however we were able to offer daily weekday sessions at the centre and weekly sessions at Forest Hill. Although the number of families attending continued to be limited as we strove to keep the centre as safe as possible, over the course of the year we were able to relax some of the restrictions and by the end of March 2022 were offering both booked and dropin sessions giving families a wide choice of activities and services.

Our charitable objectives

Strategic plan

Our three-year strategic plan (2018-21) ended in March 2021, although we have continued with its aims as we develop our new plan. Our strategic plan helps us focus on our charitable objectives and sustainability and is organised under six specific aims:

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What we have achieved in 2021 – 22

A sustainable charity

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For the future

Maintaining a physical presence in the community

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For the future

A responsible and caring employer

For the future

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Partnerships in the community

Case study

Some of the Afghan refugee children started to learn some of the words and actions to the songs and rhymes over the few weeks that they were with us. We saw an improvement in their English and a growing confidence, which was lovely to witness. After the sessions, the Asylum Welcome liaison officer and Maple Tree staff had phone calls to discuss how they went. She reported that all the families had enjoyed their time at The Maple Tree and that the children had come back excited and full of chatter! Some of the mothers had recorded staff singing the songs so that the children could practice at home.

For the future

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Supporting families with young children who need help

A typical month’s family support topics (March 2022)

Number of Sessions: 43 Totals:
Covid-19 related topics 24
Mental health 18
Sleep 34
Behaviour 30
Breast/bottle feeding 34
Feeding solids/diet 25
Toileting 11
Child development 56
Play 28
Illness/health of child 22
Illness/health of carer 11

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Teething 21
Choosing childcare 35
Education 8
Finances 16
Employment 32
Pregnancy/birth 42
Care of new-born 31
Twins 15
English as an additional language 8
Additional needs 4
Family problems 14
Other: Moving 4
Total: 523

For the future

Providing quality services and activities for children and their families

For the future

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Family Fun – learning about the fire service

Artist’s impression of our planned improvements to the garden, with thanks to Fran Schofield

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Financial review April 2021 - March 2022

The Maple Tree’s financial position at 31 March 2022 is set out in the Statement of Financial Activities and Balance sheet on the following pages.

This was the fourth full year of operation for The Maple Tree and this is the fifth 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. We expected this to be a challenging year financially, with many of the Covid related sources of funding ending but continued restrictions likely to curtail fundraising activities, and so anticipated having to use some of the funds of the charity carried forward from 2020/21.

Income

Our income for the year was £ 75,690. This was just over £1,000 more than our income for the previous year.

As anticipated, our income from grants and donations reduced by approximately £4,000 from the 20/21 but income from new lettings and some big fundraisers in the second half of the year – a sponsored walk on our behalf by Isis cricket club, Gardener’s Question Time (in partnership with Mill View Garden Centre) and Daffodil Day at Shotover (in partnership with St Nicholas Church at Forest Hill) – helped to redress this shortfall.

During the year we received grants totalling £7,100 from local parish councils and £1,975 from South Oxfordshire District Council with the remainder coming from ten different organisations that granted amounts ranging from £100 to £7,000 (see acknowledgements at the end of the report) to support particular costs or aspects of our work.

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We gather donations in a number of different ways, and where possible collect gift aid. In 2020-21 long periods of centre closure meant that income from donations made by people attending sessions at The Maple Tree dropped to £577. In 2021-22 this increased to £6,806, up from £4,232 in 2019-20, a reflection of the delivery of a greater number of sessions in 2122. Monthly receipts through the ‘Friends of The Maple Tree’ regular donation scheme reached £155 a month by the end of the financial year and we were also grateful to receive over £9,000 in one off donations from people and organisations in the local communities that we serve. Additionally, three Oxford colleges made donations totalling £1,050.

As well as this, we raised money from collection tins, shopping cashback schemes, the SODC lottery and by selling donated clothes, toys and equipment in the centre and online through the ‘Maple Tree Market’ initiative. We were also fortunate to receive a generous donation from a local family to enable us to offer free first aid training to parents.

Expenditure

Our expenditure for the year was £77,344 . This was just over £18,000 more than our expenditure for the previous year due to increases in the costs of staffing and cleaning, and some one-off expenses including premises repairs and plans for The Maple Tree garden.

Over 93% of The Maple Tree income was spent on directly delivering services to the local community. The cost of raising the funds to deliver the service includes expenses to do with fundraising, like the staff time used to publicise and help administer activities, outlay on events, and licences, subscriptions and insurance.

Overall, staffing continued to be the most significant part of the expenditure with employee costs of £44,228, plus payments of £1,681 for payroll and book keeping services. Premises costs, including rent, repairs, maintenance, cleaning, electricity and gas were £22,321, an

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increase on last year’s expenditure which was £19,022. Last year’s expenditure was inflated by a number of one-off costs such as decorating and Covid related purchases but expenditure in 21-22 includes increases on essential items like electricity, gas and cleaning which will become year on year costs.

At the end of the financial year the funds of the charity were £44,715, a decrease of £1,654 from March 2021.

Building reserves

In accordance with Charity Commission guidance The Maple Tree has a reserves policy that is reviewed annually. In March 2022 trustees reviewed the reserve figure and agreed that this should remain at £35,000 for the financial year 2022-23. This money forms part of the overall funds of the charity but is held in a separate account.

Trustee remuneration

The trustees did not receive any remuneration for carrying out their trustee responsibilities.

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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 2022 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

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 undertaken 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:

Signed:

Frances Axford, ACA

Member of the Institute of Chartered Accountants of England and Wales 24, Waterperry, Oxford, OX33 1LB

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Statement of financial activities and balance sheet for the year ended 31 March 2022

Statement of financial activities and balance sheet for the year ended 31
March 2022		 Statement of financial activities and balance sheet for the year ended 31
March 2022		 Statement of financial activities and balance sheet for the year ended 31
March 2022		 Statement of financial activities and balance sheet for the year ended 31
March 2022		 Statement of financial activities and balance sheet for the year ended 31
March 2022
A. Statement of Financial Activities for theyear ending 31 March 2022
Unrestricted
funds		 Restricted funds Total funds Total lastyear
Donations and grants
(Note 12)		 £ 37,886 £ 19,374 £ 57,260 £ 61,296
Charitable activities:
Room hire		 £ 4,233 £ - £ 4,233 £ 1,965
Fundraisingactivities £ 14,193 £ - £ 14,193 £ 10,944
Other £ 4 £ - £ 4 £ 131
Total incoming resources £ 56,316 £ 19,374 £ 75,690 £ 74,336
Resources expended
Raisingfunds_(Note 13)_ £ 5,262 £ 5,262 £ 2,024
Charitable activities_(Note_
14)		 £ 52,458 £ 19,624 £ 72,082 £ 57,241
Total resources ex-
pended		 £ 57,720 £ 19,624 £ 77,344 £ 59,265
Net movement in funds -£ 1,404 -£ 250 -£ 1,654 £ 15,071
Total funds brought for-
ward		 £ 46,119 £ 250 £ 46,369 £ 31,298
Total funds carried for-
ward		 £ 44,715 £ 0 £ 44,715 £ 46,369
B. Balance sheet for theyear ended 31 March 2022
Unrestricted
funds		 Restricted funds Total funds Total lastyear
Fixed assets
Total fixed assets £ 1,467 £ 1,467 £ -
Current assets
Debtors and prepay-
ments_(Note 16)_		 £ 952 £ - £ 952 £ 1,123
Unrecovered SMP £ 1,210 £ 1,210 £ 2,438
Cash at bank and in hand
(Note 17)		 £ 9,513 £ - £ 9,513 £ 10,666

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Reserve account £ 35,001 £ - £ 35,001 £ 33,000
Total current assets £ 46,676 £ - £ 46,676 £ 47,227
Liabilities
Creditors_(Note 18)_ £ 44 £ - £ 44 £ 198
Deferred income and ac-
cruals_(Note 19)_		 £ 2,961 £ - £ 2,961 £ 270
PAYE to HMRC £ 200 £ - £ 200 £ 184
Pension £ 223 £ - £ 223 £ 207
Total current liabilities £ 3,428 £ - £ 3,428 £ 859
Net current assets £ 44,715 £ - £ 44,715 £ 46,368
Funds of the charity £ 44,715 £ - £ 44,715 £ 46,368

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Notes to the accounts for the year ended 31 March 2022

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 2021 to 31[st] March 2022.

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 2022 are the fifth 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.

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 24,211 0 24,211
Grants Oxfordshire & South Oxon
Councils		 975 1,000 1,975
Parish Councils 7,100 0 7,100
Other 5,600 18,374 23,974
Total 37,886 19,374 57,260

13. Expenditure: Raising funds

13. Expenditure: Raising funds
Unrestricted Restricted Total
£ £ £
Employee wages 2,283 0 2,283
Fundraisingevents 1,733 0 1,733
Marketing and communications 564 0 564
Licences and insurance 682 0 682
Total 5,262 0 5,262

14. Expenditure: Charitable activities

14. Expenditure: Charitable activities
Unrestricted Restricted Total
£ £ £
Staff costs 35,295 10,714 46,009
Session supplies 1,816 220 2,036
Premises costs 13,631 8,690 22,321
Administrative costs 1,716 0 1,716
Total 52,458 19,624 72,082

15. Employees

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The average number of full-time equivalent employees for theyear The average number of full-time equivalent employees for theyear
Coreprogramme 1.5
Administration 0.5
Total 2

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.

Employee costs
2021-22 2020-21
£ £
Salaries and wages 45,668 32,729
Pension costs 993 645
Statutoryfurloughpay 0 -1,509
Statutorymaternity pay -2,751 -2,449
Statutorysickpayrebate 0 -96
Staff trainingand DBS checks 318 90
Recruitment costs 0 328
Total 44,228 29,738

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 £993. This is listed within the staff costs of charitable activities.

16. Debtors and Prepayments

16. Debtors and Prepayments
2021-22 2020-21
£ £
Debtors 440 795
Prepayments 512 328
Total 952 1123

17. Cash at bank and in hand

17. Cash at bank and in hand
2020-21 2020-21
Unrestricted Restricted Total Total
Short term deposit(£) 35,001 0 35,001 33,000
Cash at bank & in hand(£) 9,513 0 9,513 10,666
Total 44,514 0 44,514 43,666

18. Creditors and accruals

18. Creditors and accruals
2021-22 2020-21
Creditors 44 198
Accruals 533 270
NI andpension 423 392
Total 1,000 860

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The Maple Tree received £2,428 in 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 0 165
Amounts added in current period 2,428 0
Amounts released to income from previous period 0 165
Balance at the end of the reporting period 2,428 0

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, 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 2021-22:

Alpkit Foundation Jesus College
Arnold Clarke Little Milton Parish Council
Christchurch College Local Giving
Ecclesiastical Mazars
Exeter College National Lottery
Forest Hill and Shotover Parish Council Oxfordshire Community Foundation
Garsington Parish Council South Oxfordshire District Council
Great Haseley Parish Council Waterperry with Thomley Parish Council
Great Milton Parish Council Wheatley Parish Council
Holton Parish Council Wheatley Society
Isis Cricket Club
JA Pye Charitable Settlement

Thank you to the following organisations that have supported our fundraising:

Asda Sandy Lane Farm, Tiddington
Cinnamons Restaurant St Mary’s Church, Wheatley
Cornfield Bakery St Nicholas Church, Forest Hill
Cricks Butchers, Wheatley The Post Office at the Old Bank
Costcutter, Wheatley The Shotover Estate
Durban Spice The Sun Café and Bar
Farmer Gow’s Waterperry Gardens
Jangeus Waterwood Contracts
Mill View Garden Centre and Cafe Wheatley Farm Shop
Millets Farm Centre
Park Sports Centre

Signed as a record of our activity from 1 April 2021 – 31 March 2022

Chris Sewell, Chair of Trustees

Jane Lightfoot, Vice-chair of Trustees

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