## **Bryn Coch Club** **----- Start of picture text -----**
Bryn
Coch
Club
**----- End of picture text -----**
## **Trustees’ report** ## **annual** ## **Period start date: 1/4/2024 Period end date: 31/3/25** ## **Charity name: BRYN COCH CLUB CIO Charity registration number: 1196346** ## **Objectives and activities** ||SORP
reference|| |---|---|---| |Summary of the purposes
of the charity as set out
in its governing
document|Para 1.17|The object of the CIO is to provide non-
proft childcare facility that will
enhance the development and
education of children in Wales, for the
public beneft, by encouraging parents
to understand and care for their needs
through highquality childcare.| |Summary of the main
activities in relation to
those purposes for the
public beneft, in
particular, the activities,
projects or services
identifed in the
accounts.|Para 1.17 and
1.19|Pre school education for children ages
2 years- 4 years. The staf provide a
broad range of activities designed to
promote children’s learning linked to
the Welsh curriculum. They efectively
assess children’s level of development
and identify next steps in learning.
Staf infrom parents of children’s
learning needs and encourage them to
support them.
The before and after school sessions
for children between the ages of 3-11
years Ofer high quality play
opportunities in a safe and happy
environment.| |Statement confrming
whether the trustees
have had regard to the
guidance issued by the
Charity Commissionon|Para 1.18|All relevant decisions have been made
by the trustees with regard to the
public beneft.| public benefit ## **Additional information (optional)** ## You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policy on grant making|Para 1.38|Grants are made to range of
organisations and are allocated for
specifc projects, in the case of this
year the further development of the
outside area and resource for inside.
Staf and trustees are involved in the
process.| |Policy on social
investment including
program related
investment|Para 1.38|NA| |Contribution made by
volunteers|Para 1.38|NA| ## **Achievements and performance** Bryn Coch Club provided pre school education to 60 local children which for the first time included Flying Start Summary of the main Para 1.20 and 150 before and after school achievements of the children. 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. ## **Additional information (optional)** ## You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|During the period the Deputy person in
charge of pre school changed to Miss C
Jones and Person in Charge of Before
and after school changed to Miss M
Birchall.| |---|---|---| |Performance of
fundraising activities
againstobjectives set|Para 1.41|**NA**| |Investment performance
againstobjectives||Investment into the outside classroom
hastakenplacethis year.| Para 1.41 ## **Financial review** |**Financial review**||| |---|---|---| |Review of the charity’s
fnancial position at the
end of the period|Para 1.21|At the end of the tax year 2024/25
31/3/25 the balance was £77,340.82,
this includes the £30,000 contingency
fund.| |Statement explaining the
policy for holding
reserves stating why they
are held|Para 1.22|In the club enterprise account the CIO
holds an amount equivalent to
approximately 3x monthly salary of the
staf working for the CIO. This amount
is sufcient to cover any outstanding
salary and redundancy payments to
staf as well as to pay any outstanding
running costs.| |Amountof reservesheld|Para 1.22|£30, 000| |Reasons for holding zero
reserves|Para 1.22|NA| |Details of fund materially
in defcit|Para 1.24|NA| |Explanation of any
uncertainties about the
charity continuing as a
going concern|Para 1.23|None| ## **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|The CIO has three main funding
sources:
-30 hours free childcare payments
made by Flintshire County Council
-Flying Start payments
-Government Savings payments
-Payments received directly from the
families of the children attending the
club either by BACS transfer or
childcarevouchers.| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|NA| |A description of the
principal risks facing the
charity|Para 1.46|There are no imminent risks facing the
charity.| ## **Structure, governance and management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing
document: for example,
trust deed, memorandum
and articles of
associationetc|Para 1.25|Constitution| |How is the charity
constituted?
for example limited
company, unincorporated
association, CIO|Para 1.25|CIO| |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|Bryn Coch Club has an active
committee of 4 trustees. The current
trustees were elected at the AGM when
the charity was established.| |||| |||| |The charity’s
organisational structure
and any wider network
with which the charity
works|Para 1.51|Day to day management of the club as
a whole is undertaken by the manager
Clare Murphy, whilst the preschool
childcare has Ms C Ellis as the Person
in Charge and the Before and After
School has Miss M Birchall as the
Person in Charge.
The trustees meet regularly as a board
and hold formal and informal meetings
with the manager. The manager holds
weekly meetings with both the Person
in Charge. They refect on what is
working well and areas for
development.
Issues arising from within the setting
are raised through the manager with
the trustees. Staf and trustees have a
clear understanding of their role and
responsibilities.
The CIO is run within a building on site
of Bryn Coch School. A monthly charge
of £700 is paid to the school which
covers the cost of rent, bills and
resources.| |Relationship with any
related parties|Para 1.51|| ## **Reference and administrative details** |Charityname|**Bryn Coch Club**| |---|---| |Other name the charity
uses|| |Registered charity
number|**1196346**| |Charity’s principal
address|**C/O Bryn Coch School, Victoria Road, Mold**
**Flintshire. CH7 1EW**| ## **Names of the charity trustees who manage the charity** |1
2
3
4|**Trustee name**|**Ofce (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or body)**
**entitled to appoint trustee**
**(if any)**| |---|---|---|---|---| ||Lynne Williams|Treasurer||AGM Members| ||Kathleen
Williams|Chairperson||AGM Members| ||Merrill Tanton|||AGM Members| ||Joanna Amor|||AGM Members| ## **Other optional information** Paula Walsh acts as Secretary in a voluntary role as a grandparent of the Club. ## **Declarations** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees** ## **Signature:___** ## **Full name: LYNNE WILLIAMS** ## **Position: Treasurer and Trustee** ## **Date: 1/10/25** ## **BRYN COCH CLUB** ## **Annual account 1st April 2024 to 31 st March 2025** |**Income**|||**Outgoings**|| |---|---|---|---|---| |**Fees (LA funded)**|**£168,175.44**||**Staf wages**|**£289,044.36**| |**Fees (non-**
**funded)**|**£278,487.12**||**Rent to school**|**£5,000**| |**Grants**|**£10,633.78**||**Training**|**£1257.50**| |**Adjustments**|**£1,570.86**||**Bank Charges**|**£120.00**| ||||**Insurance**|**£712.11**| ||||**Resources includes**
**DBS, EY Wales,**
**uniform**|**£61,124.98**| ||||**Sage**|**£21,622.74**| ||||**Nursery In Box**|**£2,145.60**| ||||**HMRC**|**£15, 859.50**| ||||**Building**|**£4,505.00**| ||||**NEST**|**£8,775.77**| ||||**Adjustments**|**£11,373.35**| |**Total Income**|**£458,867.20**||**Total outgoings**|**£421,550.411**| |||||| **Total Income £458,867.20 Account Balances at 31/3/2025 Less Total Outgoings £421,550.41 Debtors £1,570.86 ___________ Bank £87,143.31 £ 37,316.79 Creditors -£11,373.35 ____________ ________________________ Total Funds £77,340.82** Ysgol Bryn Coch Charity Accounts Enterprise and Club Year ended 31 March 2025 Balances b/fwd. Enterprise Club Less unpresented cheques Plus outstanding credits Balances c/fwd. Enterprise Club Le55 unpresented cheques 33286.19 6737.84 0.00 0.00 22647.50 64495.81 0.00 Total funds b/fwd. 40024.03 Total funds clfwd. 87143.31 Payments Enterprise Club Total payments In year 37876.54 372300.52 410177.06 Reconciliation Total funds b/fwd. Total payments In year Toial income in year Total funds c/fwd. 40024.03 410177.06 45 7296.34 87143.31 Receipts Enterprise Club Total Receipts year 27237.85 430058.49 457296.34 Certiflcations Treasurer Head Teacher_ Date_----------- Auditor Certification. I have examlnèd the voluntary school fund accounis and certificate as at 31 March 2024 for Ysgol Bryn Coch Enterprise and Club. In my opinion they show a true and fair view of the transactions of the voluntary school fund for that financial year. Auditor's NameJ￿￿Jj_£5￿}jtt@_ Signature_ Auditor's Profe55i0n__Cd_LL_Ir_____ Datelfj Trustee5 Approval Chair of Trustees Name________ nature Date This certificate is due to be completed and sent to the Educatlon S¢Jpport by 31 October after the year to Please scan and email this certificate once fully cornplèted. certifièd and approved to ## **1. Introduction** - 1.1 An Internal Financial Controls review has been carried out of Ysgol Bryn Coch Club, this is in support of the Charity Commission requirements for charities of this size. ## **2. Scope** - 2.1 This was a full internal control review and follows the Charity Commission guidance on the review of internal financial controls. The approach adopted was to carry out an initial questionnaire based review using the Charity Commission Internal Control Questionnaire (ICQ), this was then used to inform a more detailed review of a sample of internal controls. ## **3. Findings** 3.1 The areas highlighted for a more detailed review were as follows; - Policies in place for the Club. (a) - Trustee meeting minutes.(b) - Staffing; payroll processing, contracts of employment, DBS checks, security of records. (c) - Fixed asset register. (d) - Debt management. (e) - - Access to systems. (f) - 3.2 (a) It was established that all of the required policies are in place for the club, all staff members are aware of the requirements of the policies and receive regular training/awareness sessions. Additionally Care Inspectorate Wales (CIW) are kept up to date with all safeguarding related information relating to the school. (b) It was established that the Trustees meet on a regular basis (approximately quarterly) and the agenda cover all operations of the club including the preparation of an annual report. It is suggested that a standard agenda item is added to consider the level of debt owed by users of the club. (c) The controls around staffing were reviewed the findings within the various functions were as follows; - The processing of the payroll payments was found to be well controlled with a separation of duties in place for all payments (including additional hours). Any increases in pay are agreed by the Responsible Officer and approved by the Trustees. Sage accounting is used for the payroll processing, it was noted that access to the system is shared using the same login. To ensure a proper audit trail is maintained, any staff member requiring access to the system should have their own login. - The Sage system generates all payslips and various pay related reports. It was noted that a variance report is not produced. It is suggested that the feasibility of producing such a report be explored to highlight any high variances in net pay month on month. - A check was carried out on the contracts of employment for all staff in the Club; all contracts were in place - It was found that all staff have a current DBS check in place albeit some are on a three year check. - - The employee records are held in a secure cabinet in the Club managers office. (d) The fixed asset register is in development, and it is intended to carry out checks on the assets in the immediate future. (e) The process for the recording, issuing and recovery of debt was reviewed, it was found to be well controlled with all invoices issued on the first of the month with payment due by the tenth of the month. Reminders are sent for non-payment which is escalated to the Trustees and can result in the suspension of the pupil using the service. The system Nursery in the Box is used to manage all pupils using the Club and all accrued debt. The system records attendance via booking patterns and extra sessions. Payments received by parents are manually uploaded by the Club manager from the bank statements each Thursday. There is no direct interface between the bank and the Nursery in the Box system. The feasibility of providing a direct interface between the bank and the nursery in a box system should be explored; this would help to ensure all payments received are updated promptly and accurately and saving staff time required to input the information. Whilst there is a procedure in place for dealing with the non-payment of debt this could be further enhanced and should be documented in a debt recovery policy. Such a policy should include the escalation process for non-payment eg. Email reminders, suspension of service criteria, potential legal action, debt write off process and Trustee involvement. ## (f) Access Controls - Access to Nursery in the box is controlled by individual logins for all staff who require access. These are profiled to ensure that staff can only access the areas of the system required. - Access to the bank and payments system is restricted to three members of staff and each have separate logins. - Access to the Sage payroll system had been considered in (c) above. ## **4. Conclusions** The review found that the systems in place for the management and control of the club are generally robust, there were some areas identified where the controls could be enhanced and these are included in the recommendations below. ## **5. Recommendations** - 5.1 To ensure a proper audit trail is maintained, any staff member requiring access to the Sage system should have their own login. - 5.2 It is suggested that a standard item is added to the Trustee meeting agenda to consider the level of debt owed by users of the club. - 5.3 The non-payment of debt to the Club could be further enhanced by developing and adopting a debt recovery policy. - 5.4 The feasibility of producing a report to highlight any high variances in net pay (month on month) on the Sage system should be explored. - 5.5 The feasibility of providing a direct interface between the bank and the Nursery in a Box system should be investigated. Dave Stephens Independent Examiner 28[th] April 2024