**CHARITY NUMBER 1182575**
## CHILDMINDING UK
TRUSTEES REPORT AND FINANCIAL INFORMATION FOR THE YEAR ENDED 31[st] MARCH 2021
2
## **LIST OF OFFICERS AND TRUSTEES**
Year ended 31[st] March 2021
|Charity number:|1182575|
|---|---|
|Trustees:|Anita Baxter resigned 18/11/20|
||Hayley Mackay re-joined 12/10/19|
||Peter Dilley resigned 02/09/20|
||Theresa Anderson re-joined 12/10/19|
||Aimee Burton joined 17/7/19|
||Linda Jennings resigned 18/11/20|
||Lynn Haycocks joined 20/11/19|
||Katy Templeman joined 18/11/20|
||Julie Coombes re-joined 12/10/19|
|Chair:|Hayley Mackay appointed 18/11/20|
|Vice Chair:|Aimee Burton appointed 18/11/20|
|Treasurer:|Julie Coombes|
|Secretary:|Vacant - Julie Coombes covering|
|Principal Address:|
PO Box 7114|
||Kettering|
||Northants|
||NN16 6BG|
|Accountant:|Dean Middleton|
||DM Accounting Services|
||5 Bush Hill|
||Northampton|
|Independent Examiner:
|Peter Strong|
||16 Sapphire Close|
||Kettering|
||Northants|
|Bankers:
|Santander|
3
The Trustees present their report and the financial statements of the Charity for the year ended 31st March 2021.
## **STRUCTURE, GOVENANCE AND MAINTENANCE**
The charity is constituted by trust deed.
The trustees delegate the day to day responsibility for organising the advice and advocacy to the NCA Executive Director.
Appointment of trustees is governed by the trust deed of the charity. The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee. The trustees named on page 1 have served throughout the year.
## **THE CHILDMINDING UK OVERALL OBJECTIVES**
The trustees have taken into consideration the Charity Commission's guidance on public benefit when reviewing our aims and objectives and planning our activities throughout the year. CMUK policies are regularly reviewed and adopted, in accordance with the objectives and legal requirements.
## **INVESTMENT POWERS**
The Trust Deed authorises the trustees to make and hold investments using the general funds of the charity, but no such investments are presently held.
## **CHARITABLE STATUS**
Childminding UK became a Charitable Incorporated Organisation the end of March 2019.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Staff**
Throughout the year we were able to increase Cheryl Whyte’s hours to 25 hours a week and Cat Wakerley’s to 37 hours a week from 1[st] February. The year started very slowly, with a full lockdown in place, so staff were furloughed for 3 weeks each in May/June.
## **Membership**
Membership stood at 821 at the end of March 2020 and had increased to 945 by the end of March 2021. Many childminders faced financial uncertainty due to the pandemic, which resulted in us not meeting our target for membership numbers. We continued to improve the membership package, adding to the training modules and downloadable resources. We also commissioned some training from Ellie Collar, an external expert who wrote the SEND Early Indicators course which we uploaded to our training platform.
## **Contact with Childminders and Parents**
It was agreed at a meeting in March 2019 that our focus must be to keep our members informed about the latest guidance throughout the pandemic. Regular emails were sent as soon as there were any changes to this. There were a significant number of calls from childminders and parents looking for advice and support with interpreting the government guidance. We continued to answer phone calls from prospective childminders about the registration process and the closed Face Book page for this reached over 1000 members.
4
## **Online Training**
Sales of introductory training courses were lower than expected because of the pandemic but we still sold 501 Childminder Introductory courses and 83 Common Core courses. Peterborough City Council purchased a further 10 licences for the introductory training and Calderdale Council also purchased 10 licenses.
We developed new modules:
- Treasure Baskets – April 2020
- Working with Parents – May 2020
- Engaging Boys – July 2020
- SEND Early Indicators – December 2020
## **Face to Face Events**
Face to Face training was largely not possible due to the pandemic but we did work with Busy Bees (BB) and Midlands Training Company (MTC) to ensure that local childminders were able to access first aid training. Due to the extra work now involved with BB training, we had to increase the price from July to £75 for members and £89 for non-members.
- First Aid September 19[th] – MTC
- First Aid September 26[th] – BB Training
- First Aid November 7[th] - BB Training
- First Aid November 21[st] - BB Training
- First Aid December 5[th] - BB Training
- First Aid March 20[th] - MTC
- First Aid March 27[th] – BB Training
We worked on learning how to use Teams and Zoom for virtual events in preparation for delivery from April.
## **Downloadable Resources**
We released a number of resources this year:
- Covid-19 Risk Assessment – May 2020
- Covid-19 Parental Agreement form (these documents have been amended several times to make sure they were up to date) – May 2020
- Landlord Letter to help pre-registration childminders gain landlord permission to childmind – August 2020
- Rates of Pay guidance for childminders – Feb 2021
- Business Plan rewritten – April 2020
- Business Plan for new childminders – April 2020
- Finance Pack completely rewritten to include accounts records - April 2020
## **Grant Funding**
We continued to work with not-for-profit organisations Learning Academy and Goodwill Solutions on their projects to improve skills of those interested in a career in childcare, setting up 21 learners with the Childminder Introductory training and 11 memberships for their clients.
## **Childminding UK Website**
We wanted to improve the user journey and include some new features, so we started work on improvements to the members’ dashboard and shop.
5
## **Marketing**
We have made more use of the Mailchimp facilities to set up automated emails. There has been no attendance at exhibitions due to the pandemic.
## **FINANCIAL REVIEW**
The financial year 2020-21 covered the period when the COVID-19 pandemic was at its worst, impacting on societies in the UK and beyond. It was a remarkable achievement that the Charity’s finances improved during this time, especially as Childminding UK had no external funding and was solely reliant on generating its own income. Comparative figures for 2019-20 are when the charity operated as ‘Northamptonshire Childminding Association’, which has now been dissolved. The charity continued to improve the website, as the vast majority of income is derived from the internet. This resulted in more time and expenditure used for website and I.T. support.
It is pleasing to report that income for 2020-21 was £151,576 compared to £137,322 in the previous year showing a 10.4% increase. The main contributors to the increase were membership fees with a 17.7% increase and online training with a 20.1 % increase on the previous year. There was also a welcomed £3,233 grant from HMRC to cover some furlough payments to staff. As expected, spending in 2020-21 reduced due to the pandemic taking hold. Spending was down 15.9% on the previous year as marketing, advertising & staff training were reduced. The AGM and conference were also hit by the pandemic, resulting in very little spend compared to 2019-20. Staff costs were the only exception, as the Charity invested in more staff hours, as outlined in the achievements and performance above.
The increase in income and reduction in spending resulted in a surplus of £22,271 for the year, increasing reserves to £145,511 from £123,240. This was a remarkable achievement considering the impact the pandemic has had on organisations countrywide.
The Charity’s finances are robust with over 12 months’ costs covered by unrestricted reserves. The Charity remains confident that income from online training, membership and resources will hold up well in the new financial year. Expenditure will be higher in 2021-22 as costs associated with the AGM, conference, printing costs of booklets as well has more staffing resources are expected.
## **FUTURE DEVELOPMENTS**
We were able to meet with the staff and trustees in person in June to conduct a SWOT Analysis, review the year and set out the activities for 21-22. The business plan takes into account the likely income from membership, sales and training. We will continue to seek funding for local projects as resources allow.
## **Staff**
Recruit an Administrator for 18 hours a week.
## **Face to Face Events**
As we move into fewer restrictions, we have booked a stand at the Coventry and London Childcare Expos. The Conference is going ahead on 9[th] October and we’re hoping to deliver Safeguarding training in Northamptonshire in the new year.
## **First Aid courses**
6 courses will run in Northamptonshire - April, June, October, November, March with BB Training. We will continue to work with other providers and seek member discounts to offer accessible training for our members.
6
## **Online Training**
We will revise all training modules as a new EYFS is being implemented from September. The cost of the Childminder introductory course is to increase to £120. Short courses to be written – Importance of Play, Superhero Play, Loose Parts, Understanding Grief and Loss, Autism, Play Nurture & Curiosity, Dyspraxia, ADHD.
## **Downloadable Resources**
We will be adding an Internet Safety Policy and a Child Progress Check resource.
## **Membership**
Increase membership to 1,250. Organise another annual conference to coincide with Annual General Meeting. Sourcing Public Liability Insurance to be included in membership package is proving extremely difficult but we continue to seek opportunities for this. We will improve the package in order to retain members by introducing a loyalty discount and the facility to advertise themselves through an online profile with a search for parents.
## **Volunteers**
On hold during the pandemic, we intend to develop the volunteer programme (Childminding UK Champions) out of county to promote Childminding UK and increase membership.
## **Website**
We will continue to work with the web team to improve and standardise all our downloadable resources. Finalise improvements to the dashboard and shop areas.
## **Enquiry Line**
Support is offered during the hours of 9-3 weekdays to members and deal with enquiries from prospective childminders and parents.
## **RISK MANAGEMENT**
The trustees have considered the major business and operational risks which the charity faces and confirm that systems have been established so that the necessary steps can be taken to reduce these risks. The trustees do not believe that the association is subject to any substantial risk beyond the liabilities disclosed in the annual report and financial statements. The association holds public and employer liability insurance and professional indemnity insurance to protect it in case of a claim. The association maintains a risk register which is reviewed and updated regularly at trustee meetings.
## **RESERVES**
It is policy to keep a minimum of 3 months running costs in reserve. This policy gives due regard to the risks associated with our current funding arrangements.
## **Accounting Convention**
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities", preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011. The following specific accounting policies have been adopted:
7
## **Incoming Resources**
Voluntary income including donations and grants that provide core funding or are of a general nature, are recognised on the statement of financial activities where there is an entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Investment income is recognised on a receivable basis. Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions, is recognised as earned. Grant income included in this category provides funding to support the organisation’s activities and is recognised when there is entitlement, certainty of receipt and the amount can be measured with sufficient liability. Some grant funding may be passed directly to members to improve their service with specific outcomes.
## **Fixed Assets**
Any tangible fixed assets are shown at cost less depreciation. Any depreciation is provided to write off the costs of fixed assets less their estimated residual value over their expected useful lives as follows: Equipment over 4 years - straight line method.
## **Volunteers and Donated Services and Facilities**
The value of donated facilities and voluntary help etc. is not included in the statements since it is considered impracticable to quantify such income.
## **Resources Expended**
Expenditure is recognised when a liability is incurred. Costs of charitable activities comprise all costs incurred in the pursuit of the objectives of the charity. These include both costs that can be allocated directly to activities and costs necessary to support those activities. Governance costs include those incurred in the governance of the charity.
## **Contributions to Pension Funds**
The Pension cost charged represents the amount of contributions payable in respect of the accounting period.
## **Fund Accounting**
Funds held by the Charity are either:
- Unrestricted general funds - these are funds that can be used in accordance with the charitable objects at the discretion of the Trustees.
- Designated Funds - these are funds set aside by the Trustees out of unrestricted funds for specific future projects.
- Restricted Funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Signed on behalf of the Trustees Treasurer
8
## **Independent Examiner’s Report 2020-21**
## To: **The members of Childminding UK**
Registered Charity Number: **1182575**
I have examined the accounts of the Charity set out on pages 9 to 13, which have been prepared on the accruals concept for the financial year ending 31[st] March 2021.
## **Respective responsibilities of 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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention
## **Basis of the independent examiner’s statement**
My examination was carried out in accordance with 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 the trustees concerning any such matters. The procedures undertaken do not provide all 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
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 29[th] July 2021
…………………………………………………………..
Mr P Strong – Independent Examiner 16 Sapphire Close Kettering Northants
9
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCORPORATING THE INCOME & EXPENDITURE ACCOUNT)**
**FOR YEAR ENDED 31ST MARCH 2021**
|**Notes**
**INCOME**
**Income and Endowments**
Donations and Legacies
**2**
Charitable Activities
**3**
Investments
**4**
Grants provided by Government & Other
Organisations
**5**
**TOTAL INCOME**
**EXPENDITURE**
**Expenditure On:**
Raising Funds
**6**
Charitable Activities
**7**
Governance Costs
**8**
**TOTAL EXPENDITURE**
**NET INCOME/(EXPENDITURE)**
**TRANSFER BETWEEN FUNDS**
**12 & 13**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS**
**TOTAL FUNDS BROUGHT FORWARD**
**12 & 13**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Funds
Restricted
Funds
Total
2020/21
Total
2019/20
£
£
£
£
-
-
-
-
147,772
-
147,772
136,544
571
-
571
778
3,233
-
3,233
-|
|---|---|
||**151,576**
**-**
**151,576**
**137,322**|
||30,706
-
30,706
40,935
89,691
-
89,691
102,393
8,908
-
8,908
10,380|
||**129,305**
**-**
**129,305**
**153,708**|
|||
||**22,271**
**-**
**22,271**
**(16,386)**|
||**-**
**-**
**-**
**-**|
||**22,271**
**-**
**22,271**
**(16,386)**|
||**123,240**
**-**
**123,240**
**139,626**|
||**145,511**
**-**
**145,511**
**123,240**|
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 11 to 13 form part of these financial statements.
10
## **CHILDMINDING UK BALANCE SHEET AS AT 31 MARCH 2021**
|**ASSETS**
**Notes**
**Fixed Assets**
Tangible Assets
**Total Fixed Assets**
**Current Assets**
Debtors & Prepayments
**10**
Cash at Bank and in Hand
**11**
**Total Current Assets**
**Current Liabilities**
Creditors Due Within One Year
**12**
**Total Current Liabilities**
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestristed Funds:
Designated Funds
**13**
General Charitable Funds
**13**
Restricted Funds
**14**
**TOTAL FUNDS**|31/03/2021
£
-
-
3,506
143,123
146,629
1,118
1,118
145,511
145,511
**145,511**
106,296
39,215
-
**145,511**|31/03/2020
£|
|---|---|---|
|||-
-
9,811
114,940|
|||124,751
1,511
1,511
123,240|
|||123,240|
||||
|||**123,240**|
|||86,035
37,205
-|
|||**123,240**|
Comparible figures for 2019-20 are when the charity was known as Northamptonshire Childminding Association. Its assets and liabilities were transferred to Childminding UK on 31st March 2020.
These accounts were approved by the board on the th 2021 and are signed on their behalf by:
Signed ………………………………………………………………
Name (Printed)………………………………………….…………..
Charity Registration Number: 1182575
11
## **CHILDMINDING UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **ACCOUNTING POLICIES**
## **1. Basis of Accounting**
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities", preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011.
Going Concern - There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.
a) Voluntary income is received by way of donation and gifts and is included in full in the Statement of Financial Activities when received.
b) Grants, including grants for the purchase of equipment, are recognised in full in the Statement of Financial Activities in the year in which they are received.
c) Resources expended that can be wholly attributed to a fund are allocated as such. Other resources expended are divided between each fund depending on activity of the fund at the time of expenditure.
d) Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund.
e) Unrestricted funds are donations and other income received or generated for the objects of the Charity without further specified purpose and are available as general funds.
f) Designated funds are funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
g) The charity operates a non-capitalisation policy for items purchased under £1,000.
|Donations
AGM, Stall Holder & Raffle
Membership
Training
Online Training & Resources
Home Visits
Resources
**Total**
Interest Income
**5. Grants provided by Government & Other**
**Organisations**
Coronavirus Job Retention Scheme
**Total**
**4. Investments**
**3. Charitable Activities**
**2. Donations & Legacies**|Unrestricted
Funds
Restricted
Funds
Total
2020/21
Total
2019/20
£
£
£
£|
|---|---|
||**-**
**-**
**-**
**-**|
||Unrestricted
Funds
Restricted
Funds
Total
2020/21
Total
2019/20
£
£
£
£
73
-
73
4,284
66,322
-
66,322
56,355
11,429
-
11,429
17,429
69,948
-
69,948
58,037
-
-
-
364
-
-
-
75|
||**147,772**
**-**
**147,772**
**136,544**|
||Unrestricted
Funds
Restricted
Funds
Total
2020/21
Total
2019/20
£
£
£
£|
||**571**
**-**
**571**
**778**|
||Unrestricted
Funds
Restricted
Funds
Total
2020/21
Total
2019/20
£
£
£
£
**3,233**
**-**
**3,233**
**-**|
||**3,233**
**-**
**3,233**
**-**|
12
## **CHILDMINDING UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|**6. Raising Funds**
Unrestricted
Funds
Restricted
Funds
Total
2020/21
Total
2019/20
£
£
£
£
AGM & Conference
1,289
-
1,289
13,834
Online Advertising, & Website Costs
29,417
-
29,417
27,101
**30,706**
**-**
**30,706**
**40,935**
Unrestricted
Funds
Restricted
Funds
Total
2020/21
Total
2019/20
£
£
£
£
Charges Snip Cart
1,929
-
1,929
2,633
Debts Written Off
-
-
-
717
Equipment
34
-
34
1,967
HR Services
1,292
-
1,292
1,292
Office Support & Hospitality
321
-
321
617
Insurance & Subscriptions
1,931
-
1,931
1,808
Marketing, Advertising and Promotion
2,829
-
2,829
6,805
Payroll Costs (see note 9)
74,434
-
74,434
70,958
Resources & Programme Expenses
8
-
8
2,285
Staff/Volunteer Training & Networking
6,799
-
6,799
9,515
Travel & Subsistence
114
-
114
3,796
**Total**
**89,691**
**-**
**89,691**
**102,393**
Unrestricted
Funds
Restricted
Funds
Total
2020/21
Total
2019/20
£
£
£
£
Accounts & Independent Examination
3,890
-
3,890
4,250
Home Office
2,534
-
2,534
2,811
Payroll & Pension
629
-
629
468
Room Hire & Storage
1,855
-
1,855
2,851
**Total**
**8,908**
**-**
**8,908**
**10,380**
Total
2020/21
Total
2019/20
Gross Salaries & Wages
71,932
67,754
Employer's National Insurance
1,091
1,888
Pension Costs (defined contribution scheme)
1,411
1,316
**Total**
**74,434**
**70,958**
The average number of staff employed during the period:
**4.00**
**3.75**
No employees received emoluments of more than £60,000 per annum.
No Trustees claimed expenses or remuneration during the period (2019/20 £nil).
**7. Charitable Activities**
**8. Governance Costs**
**9. Staff Costs and Emoluments**|Unrestricted
Funds
Restricted
Funds
£
£
1,289
-
29,417
-|Total
2020/21
Total
2019/20
£
£
1,289
13,834
29,417
27,101|
|---|---|---|
||**30,706**
**-**|
**30,706**
**40,935**|
||Unrestricted
Funds
Restricted
Funds
£
£
1,929
-
-
-
34
-
1,292
-
321
-
1,931
-
2,829
-
74,434
-
8
-
6,799
-
114
-|Total
2020/21
Total
2019/20
£
£
1,929
2,633
-
717
34
1,967
1,292
1,292
321
617
1,931
1,808
2,829
6,805
74,434
70,958
8
2,285
6,799
9,515
114
3,796|
||**89,691**
**-**|
**89,691**
**102,393**|
||Unrestricted
Funds
Restricted
Funds
£
£
3,890
-
2,534
-
629
-
1,855
-|Total
2020/21
Total
2019/20
£
£
3,890
4,250
2,534
2,811
629
468
1,855
2,851|
||**8,908**
**-**|
**8,908**
**10,380**|
|||Total
2020/21
Total
2019/20
71,932
67,754
1,091
1,888
1,411
1,316|
|||**74,434**
**70,958**|
13
## **CHILDMINDING UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
|Prepayments
Other Debtors
Deposit Account
Current Account
Floats and Petty Cash
Sundry Creditors
Accrued Expenses
Pension Liabilty
**Total**
**Designated Funds:**
Goodwill
Home Visits
NCA Training
Membership
Online Resources
**General Unrestricted Funds**
**Total**
**12. Creditors - Amounts Falling Due Within One**
**Year**
**13. Unrestricted Funds**
**10. Debtors & Prepayments**
**11. Cash at Bank and In Hand**|Total
2020/21
Total
2019/20
£
£
1,586
2,465
1,920
7,346
**3,506**
**9,811**
Total
2020/21
Total
2019/20
£
£
140,899
110,583
824
2,957
1,400
1,400
**143,123**
**114,940**
Total
2020/21
Total
2019/20
£
£
876
617
182
634
60
260
**1,118**
**1,511**
Opening
Balance
Income
Expense
Transfer
Closing
Balance
£
£
£
£
£
2,846
3,612
5,231
-
1,227
695
-
-
-
695
4,827
8,774
7,172
-
6,429
44,450
66,130
57,194
-
53,386
33,217
69,756
58,414
-
44,559
37,205
3,304
1,293
-
39,215|
|---|---|
||**123,240**
**151,576**
**129,305**
**-**
**145,511**|
General Unrestricted Funds' made up of general fund, investment income and voluntary income
|**Total**
**14. Restricted Funds**|Opening
Balance
Income
Expense
Transfer
Closing
Balance
£
£
£
£
£|
|---|---|
||**-**
**-**
**-**
**-**
**-**|
There were no restricted funds at the beginning during or at the end of the financial year.
## **15. Ultimate Controlling Party**
The Trustees hold control of the Charity, whose names are shown at the front of the financial statements.