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2020-07-31-accounts

Chair's Report 2020

After a hard but excellent year,Little Oaks continues to be a very succesful Pre School.

The Pre School Provides different and fun learning,games and activities to help the children develope their brains.

Jill Brace (manager) and the other staff members provide a safe and educational area of learning that help the children in their own personal goals,helping each child get ready for their next step in life.The hard work from each staff member means that each child is ensured the best possible introduction to their education and important life skills.

While being the chair person for another year for the Little Oaks Commitee,I have been able to see behind the scences and witness first hand the hard work and dedicatication that the staff and fellow comittee members have given to make this Pre School a truley magical and wonderful place for the children, the staff have a close bond meaning that this Pre School feels like a home and a family rather than just a place to go to work. The staff make sure that any topics covered are relevant and often inspired by the children interests, and are suitable for the age range at the school, from the new library where children can know hire reading books to take home to the mid kitchen allowing role and messy play.

We are proud to provide our local community with a special and unique Pre School with a OFSTED rated 'GOOD'. I belive this is the result of amazing quailty staff members and the dedication and active support of the committee members from year to year.

Little Oaks is a Non Profit making organisation and is a registered charity, Therefore funding for Little Oaks is made up of 3 main factors.

1.goverment funding for the children.

2.offering extra add ons, holiday clubs and lunch clubs.

3.fundraising such as may fair,christmas market and other charity days where we can advertise out pee school, sponsored collects.

All the three factors mean that we are able to keep the Pre school at the current level and for all the staff to keep their main focus on caring for the children, given them the best possible oppertunties. Members of the comittee make a huge difference to the Pre School in many ways,By organizing events, and collecting donations from local places and generally given generously,also being there to step in when needed.

As a Chairty Little Oaks needs to have a active and supoortive comittee and needs to continue from year to year,with out this the Pre School would not be able to operate,meaning the Pre school would cease to exsist.Members of our comitee are volunteers, who are primarily parents of the children attending Little Oaks are happy to be playing a vital role in the Pre school from adminstration to maintenace. All members and parents are equally important to the future of the Pre School and help keep Little Oaks running smoothly.

During some summer holidays Jill and her team offer two weeks for holiday club, for this to be succesful we need to have advertisment and the comittees support along with the hard work and inspiration from the staff memebers, we advertise these camps with leaflets and posters at local events.Each year the Pre School comes up with a differnt theme from Julia Donaldson inspired stories to Pirates hiding their treasure, The staff work tirelessly to decorate the school in such

themes making it magical for the children, children that dont usually go to the Pre School during term times are also invited to participate in the holiday camps, meaning new friends can be made and the children can bring new ideas to the days activities.

As a committee we work hard all year round supporting Jill and the staff to succeed in other fundraising activities, last year 2019 we held our second christmas market bringing in,out side stall companies such as health care and other home made items,the committee organised and arranged fees for the stall holders and also helped out on the night from seeling raffle tickets to searving hot chocolate and mince pies. This market was hugely successful espicially with the dedication to a staff member that made and sold her own home made items,with knowing what the children loved she was able to focus on what would make the most money, all profit was kindly given back to the preschool, and again the market gave us more money to bank.

we also hold our may fair again one of the bigger fundraiser that we offer, we include all the children and get them on stage seeing songs for friends and families, this also allows shows the theme for that years holiday club, we advertise on social media and hand out leaflets and posters to local parents and to near by residents meaning we get the best possible out come for the day, lets just keep fingers crossed for great weather each year.

I am happy to report thet finacially we are safe and we are due to take out the money we had put into savings,now looking to do the same again. we can happily cover costs in the building which is around 19 years into a 25 year life span needs or requires any additional work, we have just installed a new up todate boiler, we have security cameras around the preschool allowing 24 hrs video link and we have also added a huge area of astro turf meaning that the full garden area can be used in all weather.This has all been possible due to the full day sessions, invoicing and the fundraising throught out the year.

This year we as a comittee and alls the staff are focusing on three targets

  1. 'Outstanding' level of childcare from OFSTED.

  2. 2.new toilet area for the children.

  3. New exterior doors.

Hayley Knee

Little Oaks Chair Person

25/10/2020

Little Oaks Pre-School (Frimley)

Balance Sheet as at 31 July 2020

Fixed Assets
Tangible assets
Note 11
Current Assets
Debtors and prepayments
Note 8
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
Note 9
Net asset or liabilities excluding pension asset or liability
Defined benefit pension scheme asset or liability
Total net assets
The funds of the charity
Endowment funds
Restricted funds
Unrestricted funds
Revaluation reserve
Pension reserve
Total charity funds
Total
Funds
£
50,902
665
57,217
57,882
1,155
56,727
0
107,629
0
0
107,629
0
0
107,629
Prior Year
Funds
£
45,035
284
64,191
64,475
805
63,670
0
108,705
0
3,000
105,705
0
0
108,705

Approved by: Pauline Cutbill Date: 26.04.21

Little Oaks Pre-School (Frimley)

Notes to the Accounts

Year to 31 July 2020

1. Basis of preparation

1.1 Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared 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 (FRS 102) issued on 16 July 2014

and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011

The charity constitutes a public benefit entity as defined by FRS 102

1.2 Going concern

The trustees are of the view that funding from Surrey County Council and fees charged to parents will be sufficient to cover normal operating costs and on this basis the charity is a going concern.

1.3 Changes to accounting estimates

No changes to accounting estimates have occured in the reporting period.

2. Accounting policies

2.1 Recognition of income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met and it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

There has been no offsetting of assets and liabilities or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102.

The charity has received government grants in the reporting period - Surrey County Council funding for children attending the Pre-School.

Income from interest, royalties and dividends: This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

2.2 Expenditure and liabilities

Liability recognition: Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty

Redundancy cost: The charity made no redundancy payments during the reporting period.

Creditors: The charity has creditors which are measured at settlement amounts less any trade discounts

Provisions for liabilities: A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date

2.3 Assets

Tangible fixed assets for use by charity: These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost. The depreciation rates and methods used are disclosed in note 11.

Debtors: Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

3. Trustee expenses and remuneration.

No trustee expenses have been incurred.

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.

4. Related party transactions

There are no related party transactions.

5. Disclosure of audit, independent examination and other financial service fees

Independent examination fees
6. Grants Receivable
Coronavirus Job Retention Scheme
Surrey County Council
Groundwork UK
2020
2019
£
£
150
150
2020
2019
£
£
7,278
-
440
-
-
3,000
7,718
3,000

In April 2019 a grant of £3000 was received to be used for improvements to the outside area. Work commenced on this in August 2019 Surrey County Council awarded an Inclusion Grant of £440 which was used to support a child with special needs.

An amount of £7278 was received under the Coronavirus Job Retention Scheme which was used to pay furlough salaries.

7. Paid employees

Staff costs are comprised of

Salaries (net) and staff welfare
Social security costs
Pension contributions
2020
2019
£
£
63,429
63,995
5,509
4,177
168
-
69,106
68,172

There are no employees who received employee benefits of more than £60,000 During the reporting period there were an average of 5 employees

8. Debtors

Trade debtors
Prepayments
2020
2019
£
£
-
-
665
284
665
284

9. Creditors: amounts falling due within 1 year

Trade creditors
Accruals and deferred income
Taxation and social security
10. Movement of Funds
Balance as at 1st August 2019
Net incoming/(outgoing) resources
Balance as at 31st July 2020
11. Tangible fixed assets
2020
2019
£
£
578
605
577
200
-
-
1,155
805
Unrestricted
Restricted
Endowment Total
Funds
Funds
Funds
Funds
£
£
£
£
105,705
3,000
-
108,705
1,924
3,000
-
-
1,076
-
107,629
-
-
107,629

11.1 Cost

Building Area Play Area Total
At beginning of year 54,924 1,370 56,294
Additions 1,142 4,725 5,867
Disposals - - -
At end of year 56,066 6,095 62,161
11.2 Depreciation
Building Area Play Area Total
At beginning of year 10,985 274 11,259
Disposals - - -
Depreciation - - -
Impairment - - -
At end of year 10,985 274 11,259
11.3 Net Book Value
At beginning of year 43,939 1,096 45,035
At end of year 45,081 5,821 50,902

21/10/2020

Little Oaks Pre-School (Frimley)

Statement of Financial Activities

Year to 31 July 2020

Income and endowments from
Charitable activities
Pre-School fees including Surrey CC funding
Grants - other
Note 6
Lunch Club fees
Holiday Club
Other trading activities
Fundraising
Other income
Late payment fees
Sundry income
Gross interest
Expenditure on
Raising funds
Fundraising
Charitable activities
Salaries
Note 7
Premises costs
Training
Materials, equipment, uniform
Insurance
Professional fees
Administrative costs
Other
Bad debts
Bank charges and sundry costs
Net (expenditure)/income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
Endowment
Total
Funds
Funds
Funds
Funds
£
£
£
£
67,507
0
0
67,507
0
7,718
0
7,718
770
0
0
770
0
0
0
0
3,848
0
0
3,848
45
0
0
45
588
588
758
0
0
758
73,516
7,718
0
81,234
530
0
0
530
61,388
7,718
0
69,106
7,319
0
0
7,319
0
0
0
0
936
0
0
936
1,140
0
0
1,140
2,684
0
0
2,684
487
0
0
487
0
0
0
0
108
0
0
108
74,592
7,718
0
82,310
-1,076
0
0
-1,076
3,000
-3,000
0
0
1,924
-3,000
0
-1,076
105,705
3,000
0
108,705
107,629
0
0
107,629
Prior Year
Funds
£
73,335
3,000
3,010
980
2,863
225
0
0
83,413
600
67,792
8,725
0
2,800
1,242
1,542
1,321
0
133
84,155
-742
0
-742
109,447
108,705

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages
Responsibilities and
basis of report
Charity Name
Little Oaks Pre-School, Frimley
Charity Name
Little Oaks Pre-School, Frimley
Charity Name
Little Oaks Pre-School, Frimley
31stJuly 2020 Charity no
(if any)
802781
1-5
I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended 31/ 07/ 2020.
As the charity's trustees, you are responsible for the preparation 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 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.

Signed:
Name:
Address:

29/03/2021
Janet Phillips
243 Lynchford Road
Farnborough
Hampshire GU14 6HH

Oct 2018

1

IER

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 any items that the examiner wishes to disclose .

Oct 2018

2

IER