Chew Stoke Out of School Club CIO
Annual Report and accounts for year ended 31/03/2021
Registered Charity: 1179361
Year ended 31/03/2021
Trustees
David Jones (Chair) - appointed 20 June 2018 Jonathan Seaman - appointed 20 June 2018 Charlotte Fay - appointed 20 June 2018
Management
Suzanne Lewis (Manager) Carol Ogbourne (Deputy Manager) Sophie Pritchard (Deputy Manager)
Administrative Information
Chew Stoke Out Of School Club is situated in the village of Chew Stoke in the Chew Valley. The correspondent address is CSOOSC, Chew Stoke Church School, School Lane, Chew Stoke, BS40 8UY.
During the year the club operated breakfast and after school clubs during term time, in addition to holiday clubs for children aged 4-12 years old.
Aims & Purposes
The objects of the CIO are the development and education of children and young people from Chew Stoke and the surrounding region, in particular by:
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1) providing childcare to the children of members of the CIO;
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2) promoting their care and safety;
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3) promoting their education and promoting parental involvement;
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4) promoting their health and wellbeing.
Structure, Governance & Management
The trustees are all volunteers and parents/guardians of children who attend or have previously attended the club. The trustees work closely with the management to ensure the club is a safe & enjoyable setting for local children to be provided with wraparound care during term time and during school holidays.
All trustees hold an enhanced DBS in compliance with Ofsted regulations. Trustees receive no financial benefits from the club, for example discounted childcare.
Financial Review
Receipts for the year ended 31st March 2021 were £60,138. COVID-19 dramatically decreased childcare booking revenue from £54,813 last year to £25,968 (-53%). Fortunately the club was eventually allowed to claim for HMRC Coronavirus Job Retention Scheme grants and also received COVID-19 support from Bath & North East Somerset council, totalling £34,166. Without this support, the club would have run out of reserves in August 2020 and been forced to close permanently.
Total payments were £55,177, including furlough payments to staff. Staff salaries remain the highest contributor to these costs, followed by rent and catering. The club benefited from a rental holiday from Chew Stoke Church School due to its limited capacity and enforced lockdown closures. Salary costs increased as a consequence of increases to the National Living Wage.
Cash funds at year end were £30,160, £4,962 higher than the last period end.
Liabilities at year end stood at £532, compared to £11,941 at the end of the last period. This reduction was primarily a consequence of the club running its own payroll, rather than owing B&NES council for the last quarterly invoice of the financial year a previous year end.
Covid Support
The trustees applied to HMRC’s Coronavirus Job Retention Scheme (CJRS) when it opened in May 2020. The application was rejected because the club hadn’t administered its own payroll in the qualifying tax year (2019/20). This decision was appealed on the basis that the club employees had been employed continuously and since well before the qualifying period, with a minimum service of over four years. This appeal was rejected on 2nd July but this decision was overturned following a further complaint. The club were able to make a backdated claim on 10th July for the period April - June 2020, then monthly afterwards.
The following table lists the CJRS claims during this financial period:
| Period | Amount | Received |
|---|---|---|
| April - June 2020 | £8,095.19 | 17/7/20 |
| July 2020 | £2,612.69 | 29/9/20 |
| August 2020 | £2,015.13 | 29/9/20 |
| November 2020 | £859.58 | 4/12/20 |
| December 2020 | £641.20 | 31/12/20 |
|---|---|---|
| January 2021 | £2404.44 | 3/2/21 |
| February 2021 | £2239.88 | 5/3/21 |
| March 2021 | £373.70 | 1/4/21 |
The trustees successfully applied to Bath & North East Somerset Council for COVID-19 support grants during the course of this financial year. These totalled £15,270 and were received in various tranches by the club between August 2020 and March 2021. The trustees would like to place on record their gratitude for the grants, which helped support the club while it was either closed due to lockdowns, or attendance was limited.
| Type | Amount |
|---|---|
| Discretionary Business Grant | £5000 |
| Discretionary Business Grant - Top Up Payment | £5000 |
| Additional Restrictions Grant | £1000 |
| “New round of business grants“ | £2802 |
| Discretionary Grant (16 February – 31 March 2021) | £1468 |
Reserves Policy
The trustees aim to maintain a minimum of 4 months of staff salaries in reserve, to act as a buffer in case of unforeseen circumstances. At current staffing levels, this target amounts to approximately £17,500.
Fundraising & Donations
The club aims to be self-sustaining, covering its costs via booking & membership fees. There were no additional fundraising activities during the year.
Report Authorisation
The trustees have approved the above report.
DAVID JONES, CHAIR OF TRUSTEES
Date: 16th October 2024
Appendix 1: Timeline of HMRC CJRS application
January 2020 : Bath & NE Somerset Council (BANES) which administers the club’s payroll (as a chargeable service) advise that it will no longer offer ‘pool payroll’ services from the end of the tax year.
February - March 2020 : club registers with HMRC as employer to get PAYE reference & sets up its own payroll software.
20th March: Club closes to all but keyworkers’ children due to COVID-19 lockdown.
28th March: Final 2019/20 ‘Month 12’ payroll run by BANES. Club invoiced for January-March salaries, plus administration fees.
6th - 17th April: Easter holiday club opens for keyworkers’ children.
17th April: Club closes completely as per government guidelines. Staff furloughed from their last working day.
20th April: BANES payroll manager confirms that as a public sector employer it cannot furlough any staff, even those previously on pool payroll.
28th April: ‘Month 1’ payroll run by club. Wages calculated based on pro-rata normal pay until last working day, then Coronavirus Job Retention Scheme calculator.
28th May: ‘Month 2’ payroll run by club. Wages based on CJRS calculator for the entire month, plus overtime pay for Easter holiday club.
9th June: HMRC activates the club's government gateway account for submitting payroll RTI each month. Month 1 & 2 RTI submitted. Coronavirus Job Retention Scheme (CJRS) online tool says the club can’t claim for the grant as it hadn’t run payroll itself before 19th March.
10th June: Enquiry made via phone with HMRC. All employee details & BANES’ PAYE reference provided. Escalated to the 3rd tier technical team with expected turnaround time of 10 working days. Told to expect a phone call back anytime Mon-Sun 8am-8pm.
24th June: First follow up to HMRC after no response. Case is still in the queue. Call back at the end of the week if we’ve not heard back.
26th June: Second follow up call to HMRC. Advised that our case would likely be treated like a ‘TUPE transfer’, and could take 15 working days from 10th June. Adviser says the vast majority of claims like the club’s are approved, but it just takes time for the data to be transferred from one PAYE account to another.
28th June: ‘Month 3’ payroll run by club. Wages based on CJRS calculator for the full month.
2nd July: After 16 working days HMRC wrote to the club advising that it cannot claim for the grant. No phone call. Letter received 4th July.
4th July: Wrote to Jacob Rees-Mogg MP requesting assistance.
8th July: Lodged complaint with HMRC.
10th July: Complaint upheld and the club was able to make first backdated CJRS claim for April, May & June 2020.
17th July: First claim received in club bank account.
Chew Stoke Out of School Club CIO 1179361 Receipts and payments accounts CC16a Period start date Period end date For the year from To 01/04/2020 31/03/2021
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Section A Receipts and payments
Unrestricted Restricted Endowment
Total funds Last year
funds funds funds
to the nearest
to the nearest £ to the nearest £ to the nearest £ to the nearest £
£
A1 Receipts
Childcare Vouchers 12,476 - - 12,476 -
Private Bookings 13,492 - - 13,492 -
Grant Income 34,166 - - 34,166 -
Interest received 4 - - 4 -
- - - - -
- - - - -
- - - - -
Sub total (Gross income for
60,138 - - 60,138 -
AR)
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 60,138 - - 60,138 -
A3 Payments
Catering 425 - - 425 -
Rent 1,844 - - 1,844 -
Payroll administration 130 - - 130 -
Accountancy & Bookkeeping 585 - - 585 -
Equipment 50 - - 50 -
Staff Training - - - - -
Membership and Subscriptions - - - - -
Insurance - - - - -
Sundry 149 - - 149 -
Salaries, Pensions & NI 51,995 - - 51,995 -
- - - - -
Sub total [ 55,177 ] - - 55,177 -
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - - -
Total payments 55,177 - - 55,177 -
Net of receipts/(payments) 4,962 - - 4,962 -
A5 Transfers between funds - - - - -
A6 Cash funds last year end 25,198 - - 25,198 -
Cash funds this year end 30,160 - - 30,160 -
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CCXX R1 accounts (SS)
09/10/2024
1
Section B Statement of assets and liabilities at the end of the period
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B4 Assets retained for the charity’s own use B5 Liabilities B3 Investment assets |
Signature Trade Creditors and Accruals Current Account Deposit Account Details Total cash funds (agree balances with receipts and payments account(s)) Details Details Details Details |
Unrestricted funds Restricted funds to nearest £ to nearest £ 26,351 - 3,809 - - - 30,160 - OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ - - - - - - - - - - - - Fund to which asset belongs Cost (optional) - - - - - Fund to which asset belongs Cost (optional) - - - - - - - - - Fund to which liability relates Amount due (optional) Unrestricted Funds 532 - - - - Print Name David Jones |
Endowment funds to nearest £ - - - |
|---|---|---|---|
| - | |||
| OK | |||
| Endowment funds to nearest £ - - - - - - Current value (optional) - - - - - Current value (optional) - - - - - - - - - When due (optional) Date of approval 16/10/2024 |
CCXX R2 accounts (SS)
09/10/2024
2
Independent examiner's report on the accounts
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Section A Independent Examiner’s Report
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Report to the trustees/ Charity Name CHEW STOKE OUT OF SCHOOL CLUB CIO members of
On accounts for the year 31[ST] MARCH 2021 Charity no 1179361 ended (if any) Set out on pages 1 TO 2
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2021.
- Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the Act or
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the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 01/11/2024 Signed: Name: MARTIN RICHARDS Relevant professional ICAEW qualification(s) or body (if any): Address: ONE2ONE ACCOUNTANTS LTD SUITE 18 ACCESS HOUSE, WINTERSTOKE ROAD BRISTOL BS3 2LG
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Section B Disclosure
Only complete if the examiner needs to highlight 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 .
2