## **Trustees’ Annual Report for the period** ## **From 06/04/2022 To 05/04/2023** ## **Charity name: MOORGATE EARLY YEARS CENTRE** ## **Charity registration number: 1775215** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|To provide a high quality of care and
facilities for recreation and educational
development to those children under the
statutory school age.
To enhance the development and education
of children under statutory school age by
encouraging parents to understand and
provide for the educational, developmental
and other needs of their children.
To provide the necessary facilities for the
daily care, recreation and education of
children during out of school hours including
school holidays.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.|Para 1.17 and
1.19|Providing purposeful activities for early years
children for them to learn through play. To
ensure that all children’s needs are met and
they progress in their learning and
development.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|As Trustees, we have regards to the
guidance issued by the Charity Commission.| ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Munchkins childcare is continuing to provide
childcare for early years children. We are
teaching our children through purposeful
play to develop their learning and
development.
Munchkins childcare meets the needs of the
community, reaching out to vulnerable
children and making referrals for children
and their families that need multi-
professional support.| ## **Additional information (optional)** ## You may choose to include further statements where relevant about: |||| |---|---|---| |Achievements against
objectives set|Para 1.41|| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |||| Other ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|Munchkins position remains positive.
Munchkins Childcare have been able to
provide good and effective childcare for the
period. No monies owed.| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|We hold 3 months wages in reserve to cover
any pay in the event of redundancy.| |Amount of reserves held|Para 1.22|£45,000| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO Foundation Constitution| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|| ## **Additional information (optional)** You may choose to include further statements where relevant about: |||| |---|---|---| |Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|Moorgate Early Years Centre| |---|---| |Other name the charity uses|Munchkins Childcare| |Registered charity number|1175215| |Charity’s principal address|Moorgate
Ormskirk
Lancashire
L39 4RY| ||| **Names of the charity trustees who manage the charity** |1
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|**Trustee name**|**Office (if any)**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---|---|---|---| |||Gemma Hampson|||||| |||Paul Nelson|||||| |||Sarah McDonough|||||| |||Rachael Towersey|||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| |||Corporate trustees– names ofthe directors at the date thereportwas approved
**Director name**|||||| |||**Director name**|||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** G Hill **Full name(s)** Gemma Hill **Position (eg Secretary,** Setting Manager **Chair, etc) Date** 22/08/2024 Registered Charity Number :- 1175215 MOORGATE EARLY YEARS CENTRE a Charitable Incorporated Organisation FINANCIAL STATEMENTS FOR THE YEAR END 05 April 2023 **MOORGATE EARLY YEARS CENTRE MOORGATE NURSERY SCHOOL & MUNCHKINS CHILDCARE MOORGATE ORMSKIRK 01695581714 sarahoneyman@munchkinschildcare org** ## **MOORGATE EARLY YEARS CENTRE** ## **CONTENTS** FOR THE YEAR ENDED 05 April 2023 STATEMENT OF FINANCIAL ACTIVITIES ................................................................................................................ 3 BALANCE SHEET ........................................................................................................................................................... 4 NOTES TO THE FINANCIAL STATEMENTS .............................................................................................................. 5 **MOORGATE EARLY YEARS CENTRE** **STATEMENT OF FINANCIAL ACTIVITIES** FOR THE YEAR ENDED 05 April 2023 ||||||| |---|---|---|---|---|---| |**Recommended**
**categories by activity**|**Notes**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**£**|**Total Funds**
**2023**
**£**| |**Incoming resources**|||||| |**Income and**
**endowments from:**|||||| |Donations and legacies|2|45,357.85|0.00|0.00|45,357.85| |Charitable activities|3|225,597.73|0.00|0.00|225,597.73| |Other trading activities|4|105.00|0.00|0.00|105.00| |**Total**||**271,060.58**|**0.00**|**0.00**|**271,060.58**| |**Resources expended**|||||| |**Expenditure on:**|||||| |Charitable activities|5|212,784.67|0.00|0.00|212,784.67| |**Total**||**212,784.67**|**0.00**|**0.00**|**212,784.67**| |**Net**
**income/(expenditure)**
**before investment**
**gains/(losses)**||**58,275.91**|**0.00**|**0.00**|**58,275.91**| |**Net**
**income/(expenditure)**||**58,275.91**|**0.00**|**0.00**|**58,275.91**| |**Net movement in funds**||**58,275.91**|**0.00**|**0.00**|**58,275.91**| ||||||| |Reconciliation of funds:|||||| |Total funds brought
forward||0.00|0.00|0.00|0.00| |**Total funds carried**
**forward**||**58,275.91**|**0.00**|**0.00**|**58,275.91**| **MOORGATE EARLY YEARS CENTRE** **BALANCE SHEET** FOR THE YEAR ENDED 05 April 2023 ||||||| |---|---|---|---|---|---| |**Recommended**
**categories by activity**|**Notes**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**£**|**Total Funds**
**2023**
**£**| |Current assets|||||| |Cash at bank and in hand|6|58,548.91|0.00|0.00|58,548.91| |Total current assets||58,548.91|0.00|0.00|58,548.91| ||||||| |Creditors: amounts
falling due within one
year|7|273.00|0.00|0.00|273.00| ||||||| |Net current
assets/(liabilities)||58,275.91|0.00|0.00|58,275.91| ||||||| |**Total assets less**
**current liabilities**||**58,275.91**|**0.00**|**0.00**|**58,275.91**| |**Total net assets or**
**liabilities**||**58,275.91**|**0.00**|**0.00**|**58,275.91**| |Funds of the Charity|||||| |Unrestricted funds|8|58,275.91|||58,275.91| |Restricted income funds|8||0.00||0.00| |Endowment funds|8|||0.00|0.00| |**Total funds**||**58,275.91**|**0.00**|**0.00**|**58,275.91**| The financial statements were approved by the Board on 09-Jan-2024 and signed on its behalf by: MOORGATE EARLY YEARS CENTRE Gemma Hill **MOORGATE EARLY YEARS CENTRE** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 05 April 2023 ## **1 Accounting Policies** **1.1 Accounting Policies** - **1.2 Basis of preparation** **1.3 Going concern** ## **2 Income from Donations and Legacies** ||**Unrestricted**
**funds**|**Restricted income**
**funds**|**Endowment**|**funds**|**Total funds 2023**| |---|---|---|---|---|---| |**Analysis**|**£**|**£**|**£**||**£**| |**General grants**|||||| |**provided by**
**Government/other**|45,357.85|0.00||0.00|45,357.85| |**charities**|||||| |**Total**|45,357.85|0.00||0.00|45,357.85| ## **3 Income from Charitable Activities** ||**Unrestricted**
**funds**|**Restricted income**
**funds**|**Endowment**|**funds**|**Total funds 2023**| |---|---|---|---|---|---| |**Analysis**|**£**|**£**|**£**||**£**| |**Sale of service**|225,597.73|0.00||0.00|225,597.73| |**Total**|225,597.73|0.00||0.00|225,597.73| ## **4 Income from Other Trading Activities** |||**Unrestricted**
**funds**|**Restricted income**
**funds**|**Endowment**|**funds**|**Total funds 2023**| |---|---|---|---|---|---|---| ||**Analysis**|**£**|**£**|**£**||**£**| |**Events**||105.00|0.00||0.00|105.00| |**Total**||105.00|0.00||0.00|105.00| **MOORGATE EARLY YEARS CENTRE** **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 05 April 2023 ## **5 Expenditure on Charitable Activities** ||**Total funds 2023**|| |---|---|---| |**Analysis**|**£**|| |Charity management &
administartio||36,066.08| |Charity running cost||6,853.82| |Employee costs||4,310.83| |Wages and salaries||164,694.46| |Staff costs||859.48| |**Total**||212,784.67| ## **6 Cash at bank and in hand** ||**Total funds**|**2023**|| |---|---|---|---| ||**£**||| |**Moorgate Early Years Centre**|||58,548.91| |**Total**|||58,548.91| ## **7 Creditors: Amounts falling due within one year** **Total funds 2023** ||**Total funds 2023**|| |---|---|---| ||**£**|| |**Trade creditors**||273.00| |**Total**||273.00| ## **8 Charity funds** ## **8.1 Details of material funds held and movements during the CURRENT reporting period** |||**Fund**|||||**Fund**| |---|---|---|---|---|---|---|---| |**Fund**|**names**|**balances**
**brought**|**Income**|**Expenditure**|**Transfers**|**Gains and**
**losses**|**balances**
**carried**| |||**forward**|||||**forward**| **NOTES TO THE FINANCIAL STATEMENTS** ## **MOORGATE EARLY YEARS CENTRE** FOR THE YEAR ENDED 05 April 2023 ||**£**||**£**|**£**|**£**||**£**||**£**| |---|---|---|---|---|---|---|---|---|---| |**Unrestricted funds**|||||||||| |**General Fund**||0.00|271,060.58|(212,784.67)||0.00||0.00|58,275.91| |**Total**||0.00|271,060.58|(212,784.67)||0.00||0.00|58,275.91| ## **8.2 Transfers between funds** ## **This Year** ||**Amount**|| |---|---|---| ||**£**|| |Between unrestricted and restricted funds||0.00| |Between endowment and restricted funds||0.00| |Between endowment and unrestricted funds||0.00| ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** |**Report to the trustees**
**On accounts for the year**
**ended**
**Set out on pages**|MOORGATE EARLY YEARS CENTRE|MOORGATE EARLY YEARS CENTRE|MOORGATE EARLY YEARS CENTRE| |---|---|---|---| ||||| ||05/04/2023|**Charity no**
**(if any)**|1175215| ||||| ||7||| I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **05/04/2023** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’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** The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of ICPA. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did 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. **Date:** 09/01/2024 **Signed:** Judit Leszkovar **Name:** Judit Leszkovar **Relevant professional** Certified Practising Accountant **qualification(s) or body** ICPA :JLB010 **(if any):** **Oct 2018** 1 **IER** **Address:** J.L Bookkeeping and Advice Services Ltd Paddock Business Centre, 2 Paddock Road Skelmersdale WN8 9PL ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . N/A **Oct 2018** 2 **IER**