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2025-03-31-accounts

Trustees' Annual Report for the period

From Period start date To Period end date 01 April 2024 31 March 2025

Charity name Mortimer Playgroup Association Other names charity is known by Mortimer Pre-School Registered charity number (if any) 287072 Charity's principal address St John's Hall 22 West End Road Mortimer Common Postcode RG7 3TF

Names of the charity trustees who manage the charity

Dates acted if not for whole Trustee name Office (if any) year appoint trustee (if any) 1 Mari Fleming Chair (from Dec 21) From November 2021 Members Secretary from November Members Members 2[Jade Hall ] 2023 3 Nicki Retallic Treasurer (from Oct 21) From Oct 2021 Members 4 Samantha Bristow Members 5 Helen Jerrom Members 6 Caroline Sheriff 7 Sophie Baker 8 Tessa Rowse From Nov 2023 Members

13 14 15 Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole year

Names and addresses of advisers (Optional information) Type of adviser Name Address TAR 1 March 2012

Name of chief executive or names of senior staff members (Optional information)

Jennifer Hudson (Pre-School Manager)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution (Pre-school Learning Alliance Model Pre-school Constitution Type of governing document 2011) (eg. trust deed, constitution)

How the charity is constituted

Association

(eg. trust, association, company) The majority of trustees are elected by members annually, at the Annual Trustee selection methods General Meeting. (eg. appointed by, elected by) In exceptional circumstances, some trustees may be co-opted onto the trustees’ committee (eg for specific professional expertise or specialist knowledge), and this is done through nomination and election by the existing trustees.

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

A complete set of policies and procedures is available covering all governance issues related to the Pre-School.

The Pre-School continues to develop close links with other charities in the village including St Johns Hall and the Mortimer Village Partnership. Further to this, we have strong relations with Mortimer St John’s Infant School.

The Pre-School has also resumed its support of other local charities and community groups.‘

2 March 2012

TAR

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)

The aims of the Pre-school are to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by: (a) offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and to become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability; (b) encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local areas; (c) Instigating and adhering to and furthering the aims and objects of the Early - Years Alliance (formerly the Pre school Learning Alliance). Mortimer Pre-School provides early years education for children aged from 2 to 5 years old from the local community. The aim is to provide high-quality childcare and education that is accessible and affordable for the families in the local community, and encourage families to take an active role in their children’s education.

The children attending the pre-school came from a variety of socio-economic, ethnic and cultural backgrounds and all children and their families are treated as equal members of the group. Children join us at different ages and stages of development and some children have specific additional needs, either through disability, medical conditions or developmental delay. The activities and resources provided during the teaching sessions are always adapted and augmented to ensure that all children are included and able to participate as fully as they aspire to. The pre-school staff continue to work in association with other education, healthcare and social care professionals to provide support, advice and guidance for all families as and when required. The pre-school is an active member of the local community, supporting local events and encouraging its member families to be involved in a range of community events and organisations. During this period the Pre-School Committee have supported other charities such as the Loddon Valley Father Christmas collection, community book sales and coffee mornings as well as stay and play sessions for children and their families to socialise together. Engaging with families (outside of Key Person contacts), and supporting families' social interaction with other families remains a key focus of our Pre-School..

During this reporting period, all the trustees read the guidance on public benefit issued by the Charity Commission. Decisions made by the trustees were in accordance with this and with the setting’s constitution, and in line with the pre-school’s stated aims, which had previously been demonstrated as meeting the public benefit requirements. All trustees are now required to read the public benefit guidance as part of their induction when they join the committee.

March 2012

TAR

3

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

Section D Achievements and performance

March 2012

TAR

4

Section D Achievements and performance

Summary of the main achievements of the charity during the year

During the reporting period, we have supported 37 children and their families. Following an increase in our sessions versus the previous financial year we continue to open 9-3 Monday – Friday and our sessions continue to be in high demand.

We are especially proud of the continued positive feedback we receive from families, the joy children seem to have in the setting and the consequent progress the children continue to make. .

Family involvement is strongly encouraged at Pre-School – as we know that working with families we can best support each child’s individual needs. We also believe in a small community those relationships families forge with others can be huge support community book and coffee mornings and stay and play events (including the Pop Up Play village) specifically focussed on creating opportunities for our Pre-School families to get to know one another have consequently been an important part of our calendar.

The pre-school operates in St John’s Hall, which is also managed as a charitable organisation. The trustees of both groups continue to collaborate to make improvements to the fabric of the building.

In this financial year we have created a dedicated garden area, specifically for the children to learn more about planting and growing. We have also continued to invest in activities and classes provided by specialised external suppliers (eg PE) and music classes with KinderMusic.

5 March 2012

TAR

Section E Financial review

Brief statement of the charity’s policy on reserves

A reserves policy has been in place since 16[th] May 2017 and is regularly reviewed (latest review April 2024)

Details of any funds materially in deficit

Further financial review details (Optional information)

In this financial period our funding rate increased by 5% bolstering our You may choose to include income. This was spent on additional staffing hours (zero hours additional information, where child-facing contract and an administration role to enable qualified relevant about: teaching staff to focus their time child-facing).

● investment policy and To continue to ensure we meet the staffing ratios we believe are objectives including any necessary in a single room, mixed-age environment to best support all ethical investment policy children in our care, we had to increase our invoiced rates in the period adopted. 2024-2025. The challenge associated with this is the increased availability of funded hours and the decline in the ratio of invoiced:funded hours. In this reporting period we saw a decline of approximately 30% in invoiced sessions vs funded sessions (partly due to increased extended hour funding claims and fewer invoiced 2 year olds). A consumables cost to cover play and craft / catering costs of £1 per session (3 hours per session) has been introduced to help cover some of these deficits. Families on government supported funding / EYPP are exempt from these costs.

Section F Other optional information

Section G Declaration

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

Signed on behalf of the charity’s trustees

Signature(s)

Full name(s) Mari Fleming

Position (eg Secretary, Chair, etc) Chair

Date

March 2012

TAR

6

MAIN ACCOUNT

April 2020 - YOY Difference
March 2021 April 2021 - March 2022 April 2022-March 2023 April 2023 - March 2024 April 2024 - March 2025 2025 vs 2024
Income £121,701.06 £113,478.26 £114,730.35 £130,208.80 £142,213.68 £12,004.88
WB payments £108,368.61 £89,455.92 £90,745.26 £98,257.03 £111,317.83 £13,060.80
Invoiced Sessions £12,914.06 £22,996.56 £20,582.02 £22,229.38 £21,001.47 -£1,227.91
Other £418.39 £1,025.78 £3,403.07 £9,722.39 £9,894.38 £171.99
Expenditure £126,345.35 £114,046.79 £127,111.30 £131,046.57 £134,516.51 £3,469.94
Salary £72,052.62 £68,670.93 £72,597.27 £91,054.60 £89,659.75 -£1,394.85
Tax £5,658.27 £6,211.94 £9,226.83 £10,810.04 £11,124.67 £314.63
Rent £5,104.00 £10,134.50 £8,377.67 £8,705.26 £9,153.46 £448.20
Play and Craft Materials £1,908.73 £3,178.16 £4,344.44 £3,342.18 £5,142.94 £1,800.76
Catering £1,097.58 £1,500.16 £1,811.95 £2,108.50 £2,009.09 -£99.41
In-service Training £803.99 £785.00 £1,239.00 £879.80 £352.00 -£527.80
EL costs £1,118.66 £1,041.93 £1,095.92 £1,820.95 £1,795.73 -£25.22
DBS Costs £158.58 £21.10 £239.56 £70.25 £108.10 £37.85
Office Admin Costs £3,024.62 £4,066.37 £3,784.80 £3,278.18 £5,597.94 £2,319.76
Pensions £4,889.54 £4,407.92 £6,329.24 £6,792.39 £6,717.48 -£74.91
Other £2,843.36 £3,846.66 £3,874.70 £2,184.42 £2,248.79 £64.37
Transfer to Reserves Acco £18,000.00 75% 7%
Agency £606.56 £606.56
Difference -£4,644.29 -£568.53 -£12,380.95 -£837.77 £7,697.17
Opening Bank Balance £58,772.17 £54,127.88 £53,559.35 £41,178.40 £40,340.63
Closing Bank Balance £54,127.88 £53,559.35 £41,178.40 £40,340.63 £48,037.80
Difference -£4,644.29 -£568.53 -£12,380.95 -£837.77 £7,697.17
Debts
St Johns Hall Q1 Rent £2,257.20
£266.44
West Berkshire Training
Fundraising Account
Insurance £797.00 £812.00
Dues
Invoices £466.13 £523.00
West Berkshire Invoice
draising transferred April
ndaising to be transferred
UoR funding £2,333.00
Total Profit / Loss -£7,698.49 -£914.40 -£9,791.39 -£837.77 £7,697.17
FUNDRAISING ACCOUNT
March 2021 April 2021 - March 2022 April 2022-March 2023 April 2023 - March 2024 YOY difference
Income £4,636.48 £1,786.57 £3,976.90 £2,237.32 -£1,739.58
Fundraising £1,636.48 £1,786.57 £801.90 £2,237.32 £1,435.42
Grants £3,000.00 £3,175.00 £0.00 -£3,175.00
Other £0.00
Expenditure £5,649.09 £2,896.65 £3,589.62 £2,692.49 -£897.13
PE £1,560.00 £1,584.00 £2,040.00 £1,248.00 -£792.00
Garden £2,869.66 £0.00
Other £1,219.43 £1,312.65 £139.62 £339.49 £199.87
Farm 390 -£390.00
KinderMusic 1020 1105 £85.00
Difference -£1,012.61 -£1,110.08 £387.28 -£455.17
Opening Bank Balance £1,454.98 £4,875.52 £3,862.91 £2,752.83 £3,140.11
Closing Bank Balance £4,875.52 £3,862.91 £2,752.83 £3,140.11 £2,684.94
Difference £3,420.54 -£1,012.61 -£1,110.08 £387.28 -£455.17
Total Profit / Loss -£1,012.61 -£1,110.08 £387.28 -£455.17
BANK BALANCE
Total Profit / Loss -£1,927.01 -£10,901.47 -£450.49 £7,242.00
BANK BALANCE
Cash
Business Account £54,127.88 £53,559.35 £41,178.40 £40,340.63 £48,037.80
Reserves Account £53,125.74 £53,131.07 £53,364.77 £54,081.82 £54,842.94
Fundraising Account £4,875.52 £3,862.91 £2,752.83 £3,140.11 £2,684.94
Cash / cheques

SARAH NURSE

Report of Mortimer Preschool Independent Examination Financial Year End 31[st ] March 2025

Charity law requires charity trustees to prepare accounts for their charity. The trustees are responsible for the accounts of the charity. They are also responsible for appointing an independent examiner. The role of the independent examiner is to provide independent scrutiny of the accounts

The examination is carried out under section 145 of the Charities Act 2011 in accordance with the Directions given by the Commission. The examination is based on the Guidance issued by the Charity Commission for Independent Examiners of charities. This is contained in a document, CC32.

No matters have come to my attention that suggest that the accounting records have not been kept in accordance with Section 130 of the Charities Act 2011.

No matters have come to my attention during the review that require attention to be drawn to them in the report to allow a proper understanding of the accounts to be reached.

Sarah Nurse 19/01/2026

Sarah Nurse Independent Examination Charity

Page 1

Background Information

Mortimer Pre-School provides early years education for children aged from 2 to 5 years old from the local community. The aim is to provide high-quality childcare and education that is accessible and affordable for the families in the local community and encourage families to take an active role in their children’s education. The pre-school operates in St John’s Hall, which is also managed as a charitable organisation. The trustees of both groups continue to collaborate to make improvements to the fabric of the building.

The charities’ income is gained from funded hours which are paid through West Berkshire, through invoiced sessions and through occasional grants. The largest expense is staff costs.

Financial Control is maintained through an annual budget with progress against this monitored by the trustees, minuted at each meeting.

The pre-school manager makes most ad hoc purchases, in accordance with the budget, using a debit card on the bank account.

The Business Administrator pays invoices and Salaries and maintains the financial records of the charity. The accounting records are maintained using an Excel spreadsheet – Finance Master File.

The Treasurer also has access to the Bank Account. There is a reserves policy and a reserves account and a fundraising account.

Reference to CC32 Evidence Conclusion
1. Is the charity eligible
to have an
independent
examination?
I have not seen
documentation forming
the charity to confirm no
audit is required but the
turnover falls within the
parameters for external
examination and the
charity has previously
had an independent
examination and not an
audit.
Charity assumed to be
eligible for independent
examination.
2. Is there a conflict of
interest that prevents
the examiner
carrying out their
duties?
I have no connection to
the charity which would
cause a conflict of
interest with the charity
No conflict of interest

Sarah Nurse Independent Examination Charity

Page 2

3. The Independent
examiner must
record the details of
the examination
This document confirms
what steps I have taken.
The chair of the trustees
has confirmed my
appointment as
independent examiner by
the trustees as required
by CC32.I have worked
as a chartered
accountant for the last 40
years which qualifies me
for the role.
The chair of the trustees
has confirmed my
appointment as
independent examiner by
the trustees as required
by CC32.I have worked
as a chartered
accountant for the last 40
years which qualifies me
for the role.

4. Plan the independent
examination
Obtain background the
charity
Obtain the relevant
financial Records and
Accounts
Obtain the Annual report
to ensure that in line
with accounts
Obtain the record of the
trustee meetings to
evidence review of
financial information by
the trustees and
consideration of the
financial Going Concern
Review a sample of
expenditure back to the
supporting vouchers
Yes
Yes
Yes
Minutes reviewed and
evidence gained of the
Trustees review of finances
and of the going concern
issues which might arise.
Reserves policy ensures
that a minimum of three
months reserves are held
to take account of changing
Government policies.
The expenditure reviewed
appeared to be in line with
expected expenses for a
pre school.
5. Analytical review The movement on the
figures in the year looks
reasonable.
No issues
6. Any concerns
discussed with
Trustees
None No issues to report

Sarah Nurse Independent Examination Charity

Page 3

7. Do any of the figures
in the accounts rely
on estimates? If so
how have these
estimates been
arrived at? Do they
seem reasonable?
None reported to me
8. Are there any matters
which the external
examiner considers
should be reported to
the Charities
Commission?
No

Sarah Nurse Independent Examination Charity

Page 4