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2022-09-30-accounts

Trustees' Annual Report for the period 21-22

Trustees' Annual Report for theperiod 21-22 Trustees' Annual Report for theperiod 21-22 Trustees' Annual Report for theperiod 21-22 Trustees' Annual Report for theperiod 21-22 Trustees' Annual Report for theperiod 21-22 Trustees' Annual Report for theperiod 21-22 Trustees' Annual Report for theperiod 21-22 Trustees' Annual Report for theperiod 21-22 Trustees' Annual Report for theperiod 21-22
From Period start date To Period end date
Day
1
Month
10
Year
2021
Day
30
Month
09
Year
2022

Section A Reference and administration details

Charity name EARLY ESSENTIALS UK

Other names charity is known by EE Registered charity number (if any) 1186657 Charity's principal address 123 Cheadle Old Road,

Stockport Cheshire Postcode SK3 9RH

Names of the charity trustees who manage the charity

1
2
3
4
5
6
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or
body) entitled to
appoint trustee (if
any)
Graham Leech Chief Finance Officer From 10/11/21
Christine Scott
Lee Leech
Martin Austin
Sarah Hope
Natalie Hands

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year
NONE

Names and addresses of advisers –

No advisors are engaged by EE

Name of senior staff members –

Sarah Newton-Smith – ‘Executive Officer’, Co-founder and the only employed staff (part time)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document CONSTITUTION How the charity is constituted Charitable Incorporated Organisation (CIO) Trustee selection methods Appointed by existing Trustees under para#10 of constitution

EARLY ESSENTIALS UK - TAR – 2021 to 2022 approved 12[th] July 2023

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Additional governance issues (Optional information)

Youmay choose
to include
additional
information, where
relevant, about:
policies and
procedures
adopted for the
induction and
training of
trustees;
the charity’s
organisational
structure and
any wider
network with
which the
charity works;
relationship with
any related
parties;
trustees’
consideration of
major risks and
the system and
procedures to
manage them.

This reporting year is from 1stOctober 2021 to 30thSeptember 2022.
Early Essentials UK (EE), and from now on in this report, ‘we/us/our’, received
confirmation on 29thNovember 2019 that we were entered onto the Register of
Charities as a CIO – Charitable Incorporated Organisation. We have therefore
been a CIO for nearly 3 years.
This is our third Trustees report as a charity/CIO. For the background information,
how EE started in March 2015, and a short history of our operations, please refer
to the 2020 TAR – Trustees Annual Report.
EE UK is operated by a team known as Early Essentials Manchester, packing
and delivering Moses Baskets from rented premises in the M22 postcode areas of
south Manchester. We thank The Message Trust for their generous and much
appreciated use of their various premises.
There continue to be satellite groups known as Early Essentials Stockport,
Warrington, Peterborough, Whitby and Ballymoney, each operating in their local
areas during this reporting year.
All our activities are undertaken by volunteers, except for one employed part-time
Executive Officer.
The ‘Covid-19’ restrictions were eased during this reporting year so all six EE
teams have operated with increasingly more freedom from the various restrictions
imposed by Government. This has been a relief for all locations. Our volunteers
have worked tirelessly to continue to sort, wash, stock, pack, and supply Moses
Baskets throughout the period to meet a demand from the referring agencies that
is 32% higher than the previous year. It is concerning that the demand for Moses
baskets/starter packs is so high but the trustees are pleased that EE has been
able to increase the level of service it has provided in this period, and no eligible
referral has had to be turned-away.
Early Essentials operates for the ‘public benefit’ so does not ‘gift’ starter
packs/Moses baskets directly to the eligible mothers, and therefore neither meets
or knows the mothers and babies. The need is identified by ‘referring agencies’,
and the professional staff/volunteers of these agencies apply to us explaining how
the recipients meet the eligibility criteria. Our staff/volunteers then check the
application and notify the referring agency whether or not the criteria are met, and
if met, from where and when the starter pack can be collected by the referring
agency.
EE Manchester’s beneficiaries are all within Greater Manchester. Each of the five
satellite team/location serves their local referring agency professionals and staff
with beneficiaries in their local communities.
The trustees note that none of EE’s activities involve or require face to face
contact with vulnerable adults or children, and therefore there are no active
safeguarding procedures necessary at this time. The trustees decided in July
2022 that a ‘safeguarding’ policy would be beneficial for the charity, the Executive
Officer, and the volunteers, to maintain vigilance of the requirements to keep
safeguarding under review. A Policy was agreed by the trustees in September
2022. The trustees will regularly review this.
Insurance cover in the name of EE UK was continued in this period. This provides
Public and Employer’s liability cover, and also includes cover for volunteers and
material loss where packing and storage is in rented or leased property (at
Manchester and Warrington).

EARLY ESSENTIALS UK - TAR – 2021 to 2022 approved 12[th] July 2023

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All six trustees remained in post during this period including Graham Leech, Sarah Hope, and Martin Austin, who were approved to continue as trustees for a further 2 years by the trustees on 20 October 2021, and Lee Leech who was approved to continue as a trustee for a further 2 years by the trustees on 7 March 2022.

Section C Objectives and activities

Section C Objectives and activities
Summary of the
objects of the charity
set out in its
governing document
Summary of the
main activities
undertaken for the
public benefit in
relation to these
objects (include
within this section
the statutory
declaration that
trustees have had
regard to the
guidance issued by
the Charity
Commission on
public benefit)
To relieve or prevent the financial hardship of parents or carers of new-born
babies in the UK, in particular but not exclusively, by providing Moses baskets
and items of baby clothing, bedding, toiletries and other essentials.
We provide emergency Moses Basket hampers or starter packs
We provide Moses basket starter packs for the most vulnerable pregnant
women, who would otherwise be unable to provide for their babies directly after
birth. The women are referred to EE via either their midwife, health visitor,
social worker or charity. Our criteria are that they must be 32 or more weeks
pregnant and fall into one of the following categories:
(a) homeless
(b) refugee/seeking asylum
(c) fleeing domestic abuse
(d) in serious financial crisis
(e) …or similar disadvantage.
The starter pack includes essentials such as: baby clothes, blankets, nappies,
wipes, breast pads, maternity pads, toiletries for baby and mum, toys, a towel
and a gift for mum. The items donated are either brand new or pre-loved. All
items are carefully inspected and checked that they are in very good condition.
These are packed into a Moses basket along with a mattress and wrapped, as
a gift, in cellophane ready to be collected.
The starter pack is collected from our EE premises by the referring third party
agency staff, who then deliver the pack to the mother. We would also provide a
Moses starter pack in special but equally urgent and needy circumstances, for
example, tailored to the needs of a father and new-born baby where a mother
and baby are separated at birth.
All trustees have been provided with applicable information, and each have
signed the required Trustee eligibility declaration which states the purposes
and object of EE, including its underlying requirements for public benefit. The
declaration regarding working with vulnerable groups is not signed as staff and
volunteers and trustees do not work with vulnerable people including children.
Trustees regularly review the main activities undertaken by EE in their trustee
meetings.
The public benefit requirements are met by implementing a referral process,
maintaining an independence of the team leaders and volunteers from the
choosing of which mums-to-be receive the benefit of a Moses basket. The
health care and other professionals and staff of the referring agencies make a
referral against set out criteria, and this referral is checked by a team leader. If
the referral meets the ‘public benefit’ criteria, the agency staff are informed
when a basket is ready for collection.

EARLY ESSENTIALS UK - TAR – 2021 to 2022 approved 12[th] July 2023

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Additional details of objectives and activities (Optional information)

Youmay choose
to include further
statements, where
relevant, about:

policy on
grantmaking;

policy
programme
related
investment;
 contribution
made by
volunteers.
We do not make grants to others, and do not undertake financial investment.
All our activities are undertaken by volunteers supported by our one paid part-
time Executive Officer (EO).
Our work, of sorting, washing, and storing of clothing, the packing of baskets
with the many items we provide, replenishing stock, collecting donations,
disposal of unsuitable items, communicating with referring agencies, social
media promotion, admin, and website updating, has continued as demand has
increased, enabling us to meet the much higher numbers of baskets provided
to needy Mums and particularly, to never have to turn-down a valid referral.
Public speaking/presentations, and the training and support of new volunteers,
has resumed during this period.
Some volunteers, who are also trustees, are involved in decision making,
accounting/book keeping, banking/financial transactions, policy/procedure
writing, and attending trustee/members meetings.
The trustees extend heartfelt thanks and appreciation to all those who directly
and indirectly volunteer and support the work of EE in providing the gifts of
Moses Baskets packed to the brim with essentials.

Section D Achievements and performance

Summary of the
main
achievements of
the charity during
the year
Early Essential’s (EE’s) ‘core’ activity is the supply of packed Moses baskets/
starter packs to ‘referring agency’ staff who deliver them to the needy or
vulnerable Mums.
Please refer to each EE location’s Facebook pages to see what
achievements, successes, and highlights each location has reported through
the year. These social media pages also identify our supporters -
organisations, companies, schools, church groups, faith groups, and
individuals who have made it possible to maintain and grow our ‘core’ activity.
All 6 existing EE locations have continued to operate during this period.
In this reporting year the numbers of baskets provided have been 617across
our 6 locations, which is a 32% increase on the previous 12 months total of
471.
LOCATIONBaskets THIS YEAR Total since starting – start date
EE Manchester – 400(+125)1,570 March 2015
EE Stockport – 116(+36)810 July 2015
EE Warrington – 25(-26)231 March 2016
EE Peterborough – 42(-5)194 March 2017
EE Whitby - 16(+11)21 February 2021
EE Ballymoney – 24(+11)37 April 2021
Totals 623(+152)2,863
(Number in (xx) brackets shows the change compared to previous 12 months)
Our total baskets/starter packs provided since March 2015 is 2,863, which we
find both humbling and sad. It highlights a tremendous need which we prefer
didn’t exist, but we are privileged to make a difference for this many babies
and their mums.
EE functions with a heart to show unconditional love through a free gift to
Mums in difficult circumstances, based on the verse “For God loved the world
so much that he gave his only Son, so that everyone who believes in him may

Our total baskets/starter packs provided since March 2015 is 2,863, which we find both humbling and sad. It highlights a tremendous need which we prefer didn’t exist, but we are privileged to make a difference for this many babies and their mums.

EE functions with a heart to show unconditional love through a free gift to Mums in difficult circumstances, based on the verse “For God loved the world so much that he gave his only Son, so that everyone who believes in him may

EARLY ESSENTIALS UK - TAR – 2021 to 2022 approved 12[th] July 2023

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not die but have eternal life.” [John 3:16 GNB] . We thank God for his continued provision of resources this year and since we started. We give heartfelt thanks to all those who, during the year, donated goods and supplies that together make up a full Moses Basket. You are an essential and appreciated part of the work we do, and we thank you for joining us in meeting the needs of so many needy Mums. There are too many individuals to name, but thank you to each of you for giving so generously of new and ‘as-new’ used items. We also wish to thank the many community groups, churches and church groups, faith groups, schools, businesses and shops who give so generously or make/knit/crochet baby-items:- including Baba+Boo, BLM Solicitors, Childs Farm, Clare de Lune, Connect Christian Fellowship, Dunelm Stockport, Gatley KnitWits, Ivy Church Manchester, John Lewis & Partners Cheadle, Life Church Warrington, Link Case Management, Lok’nStore Warrington, Lush Manchester Arndale, Manchester Libraries, Morrisons Community Champions at Bredbury, Cheadle Heath, Chorlton, and Swinton, Neighbourhood Charity Crafters, Panache in Gatley, Read Manchester, Stotts Opticians, Tesco Community Champions at Baguley and Handforth Dean, Tesco Extra Walkden, The Connect Centre, The Message Trust and Message Enterprise Centre, Turves Road Co-Op, Usborne Books, Waitrose Poynton, and Whitby Co-Op.

The trustees thank the many individuals who have joined one of our location teams in sorting items and packing baskets, both regularly or just for a few hours; including a group of ladies form the Northern regional College Ballymoney campus. We also give heartfelt thanks to individuals, groups, churches and companies who have so generously supported us financially this year. (See also the financial review at section E below).

Section E Financial review

Please refer to our Annual Accounts, published together with this Annual Brief statement Report. We started the year with £12,058. Our Receipts were £41,705. Our of the charity’s Payments were £35,289. Our end of year balance is £18,474. policy on reserves The increase in payments is spread over our whole operational costs: payments on supplies for starter packs have increased nearly £6,000 since the previous year; printing, promotion, website costs etc. are up over £370; payroll costs have increased by £7,711; and spending on assets, such as a laptop for the Executive Officer, racking and tables for our storage and packing units, is up over £1,300. These increased payments have been more than matched by an increase of nearly £25,000 receipts compared to the previous year. Each starter pack we provide to a needy Mum would cost around £300 if the Moses Basket, mattress, and contents were all purchased new. However, the majority of these items have been donated by individuals, groups, organisations or companies (see 7[th] paragraph of section D above), leaving us to need to purchase only items that must be new or are needed to make good any shortfalls in the donated goods and supplies. This means we are able to give away far more in value than we pay for. This year, we have given out 623 starter packs with a value of around £186,900 for an expenditure of £33,373 (excluding the costs of assets). This indicates a remarkable uplift/added value in financial terms: each starter pack worth around £300 costing Early Essentials less than £54 to provide. In the three years since becoming a charity, Early Essentials, from all six locations, has

EARLY ESSENTIALS UK - TAR – 2021 to 2022 approved 12[th] July 2023

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given out over £457,000 value of starter packs with an expenditure of just under £66,000.

The trustees’ written and agreed Reserves Policy is to maintain a 3 months financial continuity reserve, identifying payroll and lease of premises as outgoings necessary for EE’s ‘core activity’. £0 reserve is held whilst the Manchester unrestricted funds bank balance is greater than £8,500. At the end of the financial year 2022, this balance is £9,333. This is a healthy financial position, with which the Trustees are satisfied.

The trustees have agreed and issued three policy and procedures for trustee, staff and volunteer expenses in this period.

Disclosure about related party transactions in this reporting period:

Further financial review details (Optional information)

EARLY ESSENTIALS UK - TAR – 2021 to 2022 approved 12[th] July 2023

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and £23,950 in grants or funds: thank you to Manchester Relief in Need, the National Lottery Community Fund, Amazon Charitable Giving, Tesco Community Grant via Groundwork UK, and the Albert Hunt Trust.

Individuals have given to EE UK for the work of EE Manchester and EE UK, or for specified EE locations. The attached accounts are for all 6 Early Essentials locations combined. Many individuals and couples donate to us through ‘Stewardship’ on their web giving pages. We do not pay any subscription nor ‘platform fee’. Stewardship pays us the donation plus any gift-aid tax relief, less a small percentage service fee. (Currently 3.5%)

We could not continue as a charitable service without the very generous financial support of all the above, and we thank you with grateful hearts.

Payments this year, rounded to the nearest whole %, and only listing line items greater than 1% (with the previous year’s % shown in brackets), are identified as follows:

42% (43%) (a) supplies for Moses Baskets where- we do not have donations or - we must buy new, including Moses Baskets themselves 2% (2%) (b) promotion including website development 2% (3%) (c) miscellaneous items, including training 15% (25%) (d) rent of premises for storage/sorting/packing 1% (3%) (e) insurances 33% (18%) (f) salary and payroll costs 0% (3%) (g) fundraising

Each of these ‘line items’ support the key objectives of EE – to provide Moses Baskets pack full of essentials for a needy Mum and her new-born baby.

Section F Other optional information

Full details of the work of EE including: details of what we pack in baskets; a video showing what we do; contact details of all locations; testimonials from referring agency staff and mums who have received the baskets – and more – can be found on our website – http://earlyessentials.org.uk

The website also provides links to Facebook and other social media pages run by each location, or you can search Facebook for Early Essentials xxx and insert the location (xxx) in which you are interested.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

EARLY ESSENTIALS UK - TAR – 2021 to 2022 approved 12[th] July 2023

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CHARITY COMMISSION FOR ENGLINO AND WALES EARLY ESSENTIALS UK Receipts and payments accounts

1186657

CC16a For the ￿rIOd 0111012021 ro Section A Receipts and payments Unrestricted fund• Restricted Endowment Totsl funds Last year b)the nparii£ ioth• tou rwr•¥t£ to the nearpbt£ A1 R•celpts donat￿n5 14.959 15.792 11.￿0 sro1s0rs￿p Emergw C￿￿(119 I05T Fund eic tsx rehef. G￿A￿1￿￿rr￿d by EE 738 Sub total(Grnss income for ARJ A2 A8S•t and Investrn￿t sales, Is•e tsbl•l. none 755 41.705 18,772 Sub total 20.755 41.705 16,772 A3Pa suprdies foi Baskets pnnbng, staknwy, 8￿ra 11121 14,721 187 112 671 5.114 187 112 Day 25 627 5,292 555 0,114 rraisiro v￿unteers. ex￿se$ Staff exp8Dses pay￿1. 1 part.tme Exvthe Off Insurar 559 Sub fotal 14121 33J74 A4 A98et and investment urchage¥, see tsble 8hdvirulraoirutrolleyl8torag8 1.197 718 1.915 572 71B 1 J15 Sub total 572 21168 13.121 20,891 Net of re¢eipW(paynJentsJ . AS Trnnsf•rs between funds A6 Cash funds last ￿ar •nd Cash funds Ihls yearend 1A13 6,41 4,119 12.058 10. 12,058 18A74 16.177 12.058 7￿29 CCXX R1 acwunts ISS}

Section B Statement of assets and liabilities at the end of the period Unr•stricted Restricted Endowmerrt fund¥ Cat8gorfe5 Detall8 Bl Cash fun D￿#11￿ Details ehaws own 139 Details B5 Liabllllles 411Avrt P LEELI+ .IW712023 CCXX R2 a(%)xvts ISSI

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
Early Essentials UK Early Essentials UK Early Essentials UK
30 September 2022 Charity no
(if any)
1186657
1-7

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30/09/2022.

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 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:

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: 14/07/2023 Signed: Name: Keith Nelson Relevant professional ICAEW qualification(s) or body (if any): Address: 43 Park Avenue, Cheadle Hulme, Cheshire

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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 N/A any items that the examiner wishes to disclose .

2