TRUSTEES
G C Powell CBE (Chairman)
I M Le Feuvre MBE (Deputy Chair)
P Wojciechowski (Treasurer)
C Myers (Secretary)
S A Blackmore
R Newell
L MacKenzie
J Hairon
T Le Sueur
M Brown (Commenced Jan 2009)
R Livesey (Retired Jan 2009)
childcare executive director
F Vacher
bankers
HSBC Bank
2 Hill Street
St Helier
Jersey JE4 8NJ
LEGAL ADVISERS
Crill Canavan
40 Don Street
St Helier
Jersey JE1 4XD
Auditors
Deloitte LLP
Lord Coutanche House
66-68 Esplanade
St Helier JE4 8WA
address
The Bridge
Le Geyt Road
St Saviour
Jersey JE2 7NT
TRUSTEES’ REPORT
The Trustees are pleased to present their report along with the financial statements of the Jersey Child Care Trust (“the Trust”) for the year ended 31st December 2009.
The financial statements have been prepared in accordance with the accounting policies set out on page 11, and comply with the Trust Deed.
Constitution and Objectives
The Trust was established under a Trust Deed by the States of Jersey on the 5th December 1997 and was incorporated as an Association under the Loi (1862) Sur Les Teneures en Fideicommis et L’Incorporation D’Associations.
The Trust’s charity number is 241.
The Trust’s registration number on the Non-Profit Organisations (Jersey) Law 2008 register is NPO 0195.
Since its establishment in 1997, the Trust’s aim, which has remained at the core of its work, has been to co-ordinate, promote and facilitate the expansion of high quality and affordable childcare in the Island. Following a period of review in 2006, revised objectives were incorporated into the Constitution of the Trust and remain at the core of its work.
These are to:
Promote high standards of childcare.
Monitor and seek to improve the accessibility and affordability of childcare facilities and services in the Island.
Promote and encourage improvements in the status and conditions of service of childcare staff.
Promote the training and development of staff in the childcare sector.
Provide information and advice to parents, professionals and other interested parties.
Coordinate childcare provision.Sponsor and support research into childcare needs.
Provide support for childcare providers through grants and other forms of assistance.
Encourage employers and service providers to develop family friendly work places and service facilities.
Promote quality childcare and engage parents in this process.
Attract funding to pump prime initiatives for all of the above.
Organisation
The Trustees who have served during the year and since the year-end are set out on page 1. The States (on the recommendation of the Education, Sport and Culture Minister) appoints the chairperson, who is not a member of the States of Jersey. The Education, Sport and Culture Minister nominates one trustee who can be a member of the States and that Department. The Social Security Minister and the Health and Social Services Minister nominate one trustee each, who cannot be members of the States. The Trustees appointed as above appoint no less than five independent trustees from a list of persons nominated by, or agreed by, the Chairman. The Trustees serve for a period of three years.
The Trustees meet not less than three times a year. There is an Executive Committee which includes co-optees of the Board, and which meets more frequently to deal with administrative matters and to assess grant applications. The Executive Committee reports to the full Board of Trustees.
Financial Review
The Trust received a grant from the Ministry for Education, Sport and Culture of £170,700 (2008: £166,500) for administration and core activities.
The Trustees were grateful to receive other grants and donations totalling £78,336, in 2009 (2008: £158,776). The 2008/2009 comparison is affected by the fact that £46,000 was donated to the Special Needs Inclusion Project by the Buckingham Foundation at the end of 2008 to cover expenditure in 2009. If this is taken into account the current private funding target of some £100,000 a year was met in both 2008 and 2009. In addition to these funds the Trust has also received certain donations in kind, including regular and dedicated voluntary help.
The total funds at the year-end, after transfer of the deficit for the year of £44,518 (2008: surplus £51,697), amounted to £148,427 (2008: £192,945). This year’s deficit compared with last year’s surplus is again a reflection of the fact that £46,000 was donated to the Special Needs Inclusion Project near the 2008 year-end to cover expenditure in 2009. The remaining year-end balance will be called upon as necessary to supplement the grant from the Ministry for Education, Sport and Culture and future private donations in order to support the on-going provision of the Trust’s activities.
Staffing
At the end of 2009 the Trust employed 3.7 full time equivalent (FTE) Trust staff (2008: 3.7 FTE Trust staff). The Special Needs Inclusion Project employed 18 Support Workers offering a minimum of 2 hours of support a week up to a maximum of 20 hours a week, equating to 1.03 FTE staff funded by donations (2008: 10 Support Workers equating to 1.1 FTE staff funded by donations). In addition to a dedicated and professional Trust staff team and Support Workers, the Trust is very grateful to have also benefited from the generosity of our volunteers who have freely given their time to help the Trust achieve its objectives.
From October to the end of the year, the Executive Director was on maternity leave, and the Trust was extremely fortunate to be able to gain the services of Laurie Mackenzie, one of the Trustees, as acting Executive Director. The Trust is most grateful to Laurie for the support she provided.
Grant Making Policy
The Trust invites applications for grants from the childcare sector in support of the Trust’s main objectives of accessible, affordable, quality childcare for the children of Jersey.
The Executive and Trust Board Committees, advised by the Executive Director, considers all the applications according to the criteria laid out in the application form which is available to download from the Trust’s website, http://www.jcct.org.je/.
All successful applicants are required to sign a Memorandum of Agreement. They are also required to supply the Trust with a report of the project as detailed in the initial application. Each successful recipient, depending on the size and nature of the grant, is then either visited by a Trustee or member of Trust staff, or supplies photographs demonstrating the project or equipment being used by the children to ensure that proper use of the grant is made.
Reserves Policy
The services provided by the Jersey Child Care Trust are dependent upon the annual grant, from the Ministry of Education, Sport and Culture, being supplemented by significant private donations and other financial support. This private support relies on the Trust’s fund raising efforts each year and is not a guaranteed source of income. Due to this, the Trustees have implemented a reserves policy that seeks to ensure that the Trust holds financial reserves sufficient to cover six months of Trust expenditure, or the expected annual private funding contribution to the Trust’s income, whichever is greater. This ensures that should there be a time when this private financial support is not forthcoming; the Trust will be able to continue to provide its services whilst seeking alternative funding.
Review of the activities and future developments
The Trust continues to strive to make a difference to the quality, accessibility and affordability of childcare provision in Jersey. The Trust is engaged in a variety of activities in support of its aim and objectives, and its commitment to the view that all forms of investment in the Island’s children from the earliest years are an important and necessary investment in the Island’s future. There are demonstrable long-term benefits for the children, their families and the community at large, which more than justify the investment called for. In 2009 the Trust’s activities included:
16 Quality Grants to childcare providers totalling £39,528 (16 in 2008: £19,954).
The Special Needs Inclusion Project, which facilitated 2,450 hours of support to 18 children (2008: 2,714 hours to 16 children) to enable them to access mainstream early years childcare with the support of one to one Support Workers. This Project continues to receive generous charitable donations to fund its work and in 2009 the entire project was funded by the Buckingham Foundation.
Support for 45 vulnerable children, to access part-time nursery places (2008: 45) at a cost of £46,832 (2008: £43,047). Places were funded in private day nurseries and pre-schools for the 2 – 3 year olds for up to ten hours per week. The Project worked in partnership with the referring agents (e.g. health visitors and parenting facilitators) to provide an incentive to parents to attend specific sessions/work designed to help parents make positive change within their families. Two local charitable trusts who wished to remain anonymous supported this Project in its entirety in 2009.
Provision of 36 (2008: 33) Continuous Professional Development courses for those working in childcare and education. A nominal fee is applied for each place to fund this provision, and 750 places were provided in 2009 (2008: 815). Trainers are recruited from a variety of professions and the Trust is grateful to them all for sharing a wealth and breadth of knowledge to those working in childcare.
Provision of the Childcare Information Service for parents and providers of childcare. The Trust received an average of 230 enquiries per month (2008; 249) by telephone, email and in person. The Trust is perfectly located within the Bridge Centre and offers a central point of contact for parents, childcare providers and other professionals who seek information and support in childcare related matters. The service includes a website http://www.jcct.org.je/ with a comprehensive childcare search and a variety of childcare related newsletters, guides and publications.
Compilation of a list of 41 Approved Babysitters (2008: 41) who are police checked and referenced, to assist parents with a flexible form of childcare in the child’s own home. With a good number of babysitters on file, the list is circulated to any enquiring parents.
Assistance to the sector on the retention of existing qualified staff through support for J-Category Housing Applications. The childcare sector currently has 3 staff (2008: 2) with J-Category housing status.
Accrediting 10 (2008: 7) nannies to the Nanny Accreditation Scheme to bring the total at the end of 2009 to 19 (2008: 12). The Scheme professionally recognises qualified nannies who meet strict quality criteria. As with all other forms of quality childcare, parents employing an Accredited Nanny can receive the relevant tax-breaks.
A bi-monthly Nanny Forum offering professional development and support for qualified nannies and play opportunities for their charges.
Provision of the Learning Library for the Island’s registered and accredited childcare providers to freely borrow from the 53 different types of toys and resources available. The Trust handled 207 bookings in 2009 (Aug – Dec 2008: 120).
Organised the Family Friendly Employer of the Year Award 2009, which attracted 80 nominations for 49 different employers (2008: 56 nominations for 44 different employers).
The Trust issues a bi-annual Newsletter covering the activities of the Trust, the childcare sector and other related matters considered of interest to those concerned with childcare.
The installation of a new computer system to enable the administrative side of the projects to continue. This was made possible through a grant received from the Association of Jersey Charities.
Playing a central role in the formation of the Early Years and Childcare Partnership in 2009 in which the Trust is represented in the following ways:
Member of the full Early Years and Childcare Partnership
Member of the Co-ordinating Team
Chair of the ‘Social Inclusion’ Working Group
Member of the ‘Quality in the Under 3s’ Working Group
Member of the ‘Workforce and Training and Recruitment’ Working Group
The Trust is represented on various other bodies, committees and working groups including.
Jersey Child Protection Committee – Procedures and Audit Sub-group
The Bridge Operational, Strategic and Friends of the Bridge Charity Boards
The Parenting Strategy and Communication Sub-Group
Child Accident Prevention (Jersey)
Breastfeeding Working Group
Early Years and Childcare experienced two landmark events in 2009. Firstly, following a recommendation from the Education and Home Affairs Scrutiny Panel, the Early Years and Childcare Partnership (EYCP) was formed in January 2009. The working groups of the EYCP were established and some excellent forums with the potential to provide joined up approaches to improving early years and childcare in 2010 and beyond now exist. Secondly, in September 2009, saw the introduction of more free nursery places. The States made additional funding available to ensure that every child who became four years of age in the academic year before they started primary school would receive up to 20 hours of free early years education. The impact of this decision will begin to be seen as more children enter primary school more ready and able to learn, reducing the need for additional support.
What must be emphasised however is that, while States support for children immediately pre-school is to be welcomed, the experience elsewhere is that for the successful development of children, from which so many long term benefits are derived for the child, their families and the community at large, investment is required from the very earliest year. Parental and child support is required from the outset. This is the role of the EYCP, and is one in which the Trust is determined to continue to play a full part in accordance with the remit given to it by the States which is set out in its constitution.
The Trust continues to recognise the part all must play in responding to the States objective of controlling public expenditure, and has contributed towards this, while maintaining its services, by the supplementation of its grant from the Ministry through successful fundraising activities during 2009. The Trust would like to sincerely thank those businesses, private individuals and charitable trusts who have generously donated funds to ensure that the Trust has continued successfully to provide direct support to the children who access its projects. For 2010 the Trust plans to actively continue its fundraising role and to ensure that all funds raised are invested directly into activities and projects that meet its core aims. Without this private funding many special needs children will not have the benefit of early years education and child care in settings with other children. The private funding obtained by the Trust is also ensuring that children in families requiring financial support are able to benefit from the full range of early years education and child care.
Finally, a word of thanks to the Board of Trustees, the Executive Director (and the Acting Executive Director who covered for the Executive Director’s maternity leave) and the staff of the Trust for their total commitment and endeavour, and for their overall much valued contribution to the work of the Trust throughout 2009.
By Order of the Trustees:
G. C. Powell CBE (chairman) Date
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the financial statements in accordance with the Trust Deed.
The Trust Deed requires the Trustees to prepare financial statements for each financial year. Under that Deed the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards). The financial statements are required to give a true and fair view of the state of affairs of the Trust and of the profit or loss of the Trust for that period. In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Trust and enable them to ensure that the financial statements comply with the Trust Deed. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
INDEPENDENT AUDITORS’ REPORT
We have audited the financial statements of The Jersey Child Care Trust for the year ended 31 December 2009 which comprise the statement of financial activities, the balance sheet and the related notes 1 to 5. These financial statements have been prepared under the accounting policies set out therein.
This report is made solely to the Trustees, as a body, in accordance with our engagement letter dated 16 April 2010. Our audit work has been undertaken so that we might state to the Trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Respective Responsibilities of Trustees and Auditors
The Trustees' responsibilities for preparing the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) are set out in the Statement of Trustees' Responsibilities.
Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and International Standards on Auditing (UK and Ireland).
We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in accordance with the Trust Deed. We also report to you if, in our opinion, we have not received all the information and explanations we require for our audit.
We read the Trustees’ Report for the above year and consider the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the financial statements.
Basis of Audit Opinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made by the Trustees in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Trust’s circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.
Opinion
In our opinion the financial statements give a true and fair view, in accordance with United Kingdom Generally Accepted Accounting Practice, of the state of the Trust’s affairs as at 31 December 2009 and of its movement in funds for the year then ended, and the financial statements have been properly prepared in accordance with the Trust Deed.
Deloitte LLP
Chartered Accountants
St. Helier, Jersey
STATEMENT OF FINANCIAL ACTIVITIES
Year ended 31 December 2009
| Note | | | 2009 £ | 2008 £ |
| | | | | |
INCOMING RESOURCES | 1 | | | | |
Donations | | | | 64,763 | 153,776 |
Activities in furtherance of the Trust objectives: | | | | | |
States of Jersey grant - General | | | | 170,700 | 166,500 |
School Age Discount scheme | | | | - | 5,000 |
Association of Jersey Charities | | | | 13,573 | - |
Deposit interest | | | | 115 | 6,648 |
Other income | | | | 11,696 | 10,772 |
| | | | | |
Total incoming resources | | | | 260,847 | 342,696 |
| | | | | |
Resources expended | | | | | |
Costs of generating funds: | | | | | |
Fundraising and publicity | | | | 15,577 | 15,170 |
Charitable expenditure | | | | | |
Grants payable | | | | 39,528 | 19,954 |
Childcare activities | | | | 70,494 | 81,241 |
Support costs | | | | 125,090 | 121,295 |
Management and administration | | | | 54,676 | 53,339 |
| | | | | |
Total resources expended | 2 | | | 305,365 | 290,999 |
| | | | | |
Net movement in funds | | | | (44,518) | 51,697 |
| | | | | |
Fund balances at 1 January | | | | 192,945 | 141,248 |
| | | | | |
Fund balances at 31 December | | | | 148,427 | 192,945 |
| | | | | |
All activities are derived from continuing operations.
The notes on pages 10 to 13 form part of these accounts.
There are no recognised gains or losses other than those included in the Statement of Financial Activities, therefore no statement of total recognised gains and losses has been presented.BALANCE SHEET
Year ended 31 December 2009
| Note | | | 2009 £ | 2008 £ |
FIXED ASSETS | | | | | |
Tangible assets | 3 | | | - | 5,079 |
| | | | | |
CURRENT ASSETS | | | | | |
Debtors | | | | 54 | 1,735 |
Short term deposits | | | | 141,039 | 188,653 |
Cash at bank and in hand | | | | 8,879 | 11,459 |
| | | | | |
| | | | 149,972 | 201,847 |
| | | | | |
CREDITORS: amounts falling due within one year | | | | |
Creditors and accruals | | | | (1,545) | (13,981) |
| | | | | |
| | | | (1,545) | (13,981) |
| | | | | |
NET CURRENT ASSETS | | | | 148,427 | 187,866 |
| | | | | |
TOTAL ASSETS LESS CURRENT LIABILITIES | | | | 148,427 | 192,945 |
| | | | | |
| | | | | |
NET ASSETS | | | | 148,427 | 192,945 |
| | | | | |
Represented by: | | | | | |
| | | | | |
FUNDS | | | | | |
Unrestricted | | | | 90,215 | 101,945 |
Restricted - Special Needs Inclusion Project | | | | 11,380 | 46,000 |
Restricted – Supported Places Scheme | | | | 46,832 | 45,000 |
| | | | | |
| | | | 148,427 | 192,945 |
| | | | | |
The notes on pages 10 to 13 form part of these accounts.
These financial statements were approved by the Trustees on
Chairman Treasurer
NOTES TO THE ACCOUNTS
1. PRINCIPAL ACCOUNTING POLICIES
The accounts have been prepared in accordance with applicable accounting standards in the United Kingdom and the requirements of the Statement of Recommended Practice – Accounting and Reporting by Charities (SORP 2005) except for the presentation of restricted and unrestricted activities in the Statement of Financial Activities and for recording the asset acquired from funds received from donation as an expense at the date of purchase.
Basis of accounting
The accounts have been prepared under the historical cost convention.
Donations and other income
Donations and other income are credited as income in the year in which they are received, although they may apply to more than one accounting period.
Grants receivable
Grants are credited as income in the year in which they are receivable.
Charitable expenditure
Grants payable are recognised as a liability when the Trust is under an obligation to make a transfer to a third party.
Childcare activities include all expenditure incurred on activities in pursuance of the Trust’s objectives under its constitution. The direct costs of supporting these activities, including staff, establishment and other overhead costs are separately analysed and shown as support costs under this heading.
A proportion of staff, establishment and other costs is attributed to support costs, fundraising and publicity and to management and administration costs according to an estimate of the staff involved supporting each activity or other estimated basis.
Tangible fixed assets
Depreciation is calculated to write down the cost of tangible fixed assets less their residual values at the following annual rates in order to write off each asset over its estimated useful life.
Owned assets: | | |
Office equipment | 25% | Straight line |
Furniture, fixtures and fittings | 10% | Reducing balance |
Funds received to purchase fixed assets are recognised as income from donations and are subsequently recorded as expense at the date of purchase of the asset. This is not in accordance with SORP which states that the relevant fund should be reduced over the economic life of the asset in line with its depreciation.
Operating leases
Rental costs under operating leases are charged to the statement of financial activities in equal amounts over the period of the lease.
Funds
The Trust’s funds consist of unrestricted amounts, which the Trust may use at its discretion, and restricted funds, which the Trust must use solely for the purpose of the particular Project for which the donation was given.
Cash Flow Statement
The Trust is exempt from the requirement to prepare a cash flow statement in accordance with FRS 1 Cash Flow Statements (Revised 1), as it falls within the definition of a small entity.
2. ANALYSIS OF TOTAL RESOURCES EXPENDED
| Staff costs £ | Other costs £ | Depreciation £ | | 2009
Total £ | 2008
Total £ |
Charitable expenditure: | | | | | | |
Grants payable | - | 39,528 | - | | 39,528 | 19,954 |
Childcare activities | - | 70,494 | - | | 70,494 | 81,241 |
Support costs | 92,591 | 28,690 | 3,809 | | 125,090 | 121,295 |
Management and administration | 38,461 | 15,301 | 914 | | 54,676 | 53,339 |
| | | | | | |
| 131,052 | 154,013 | 4,723 | | 289,788 | 275,829 |
| | | | | | |
Costs of generating funds: | | | | | | |
Fundraising and publicity | 11,396 | 3,825 | 356 | | 15,577 | 15,170 |
| | | | | | |
Total resources expended | 142,448 | 157,838 | 5,079 | | 305,365 | 290,999 |
| | | | | | |
Staff costs: | | | | | | |
Wages and salaries | | | | | 133,193 | 135,415 |
Social security costs | | | | | 8,628 | 8,102 |
Training costs | | | | | 627 | 988 |
| | | | | | |
| | | | | 142,448 | 144,505 |
| | | | | | |
Other costs: | | | | | | |
Grants payable | | | | | 39,528 | 19,954 |
Childcare activities | | | | | 70,494 | 81,241 |
Rent and rates | | | | | 17,179 | 16,146 |
Insurance | | | | | 2,817 | 3,032 |
Printing and stationery | | | | | 4,181 | 5,713 |
Telephone and postage | | | | | 2,745 | 2,692 |
Publications and subscriptions | | | | | 656 | 2,306 |
Travel and entertaining | | | | | 1,150 | 1,062 |
Audit fee | | | | | 1,500 | 1,500 |
Advertising | | | | | 500 | 819 |
Miscellaneous | | | | | 17,088 | 10,785 |
| | | | | | |
Total | | | | | 157,838 | 145,250 |
Average number of employees during the year: 3.7 FTE (2008: 3.7).
One employee earned in excess of £50,000 in the year (2008: 1).
During the year an insurance premium of £1,511 was incurred by the Trust in respect of Trustees’ and officers’ liability (2008: £1,425).
3. TANGIBLE FIXED ASSETS
| | | Office equipment £ | Furniture fixtures and fittings £ | Total £ |
Cost | | | | | |
At 1 January 2009 | | | - | 11,590 | 11,590 |
Additions | | | - | - | - |
| | | | | |
At 31 December 2009 | | | - | 11,590 | 11,590 |
| | | | | |
Depreciation | | | | | |
At 1 January 2009 | | | - | 6,511 | 6,511 |
Charge for year | | | - | 5,079 | 5,079 |
| | | | | |
At 31 December 2009 | | | - | 11,590 | 11,590 |
| | | | | |
Net book values | | | | | |
At 31 December 2009 | | | - | - | - |
| | | | | |
At 31 December 2008 | | | - | 5,079 | 5,079 |
| | | | | |
During the year, the Trust received an amount of £11,859 from the Association of Jersey Charities to purchase computer equipment. This receipt was recorded as income. The corresponding cost of the equipment, £11,859, was recorded as an expense at the date of purchase to match the income with expense.
4. TAXATION
The income of the Trust is exempt from income tax under Article 115 (a) of the Income Tax (Jersey) Law 1961.
5. CONTROLLING AND ULTIMATE CONTROLLING PARTY
In the opinion of the Trustees, they are the controlling and ultimate controlling party of the Trust. There have been no related party transactions during the current or prior years.
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