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 2010.
The financial statements have been prepared in accordance with the accounting policies set out on page 11, and comply with the Trust Deed.
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. The objectives for the Trust are incorporated into its Constitution 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.
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 (2009: £170,700) for administration and core activities.
The Trustees were grateful to receive other grants and donations totalling £84,718 in 2010 (2009: £78,336). 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 £14,009 (2009: deficit £44,518), amounted to £134,418 (2009: £148,427). 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.
At the end of 2010 the Trust employed 2.7 full time equivalent (FTE) Trust staff (2009: 3.7 FTE Trust staff). The Special Needs Inclusion Project employed 12 Support Workers offering a minimum of 2 hours of support a week up to a maximum of 20 hours a week, equating to 1.20 FTE staff funded by donations (2009: 18 Support Workers equating to 1.03 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 volunteers who have freely given their time to help the Trust achieve its objectives.
The Executive Director was on maternity leave during January and February 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.
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, 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.
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 for families in Jersey and in particular, working families. Its work is informed through the Trust’s membership of the various multi-agency forums and partnerships as well as through the direct access that it has with families on a daily basis.
In 2010 the Trust’s activities included:
- 16 Quality Grants to childcare providers totalling £23,826 (16 in 2009: £39,528).
- The Special Needs Inclusion Project, which facilitated 2099 hours of support, to 24 children (2009: 2,450 hours to 18 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 2010 the two main sponsors were, almost equally the Staff and Partners of Ogier and the Buckingham Foundation.
- Support for 44 vulnerable children, to access part-time nursery places (2009: 45) at a cost of £46,690 (2009: £46,832). 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. The Association of Jersey Charities and an anonymous Trust funded this Project in 2010.
- Provision of 30 (2009: 36) Continuous Professional Development courses for those working in childcare and education. A nominal fee is applied for each place to fund this provision, and 732 places were provided in 2010 (2009: 750). 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 350 enquiries per month (2009; 230) by telephone, email and in person. This significant increase in enquiries is perhaps partly due to its location within a busy and vibrant Bridge Centre, however many callers hear about the Trust through word of mouth. In 2010, a newly designed website was launched and www.jcct.org.je provides a comprehensive childcare search for all forms of childcare, information on all of the Trust’s Projects as well as advertising job vacancies in childcare.
- Compilation of a list of 42 Approved Babysitters (2009: 41) who are police checked and referenced, to assist parents with a flexible form of childcare in the child’s own home. The list is circulated to any enquiring parents and is on the Trust’s website.
- Publication of the Annual Childcare Costs and Salary Survey. This data is used by parents, childcare providers and Income Support in addition to informing the work of the Trust.
- 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 219 bookings in 2010 (2009: 207).
- Assistance to the sector on the retention of existing qualified staff through support for J-Category Housing Applications. The childcare sector currently has 2 staff (2009: 3) with J-Category housing status.
- Accrediting 3 (2009: 10) nannies to the Nanny Accreditation Scheme to bring the total at the end of 2010 to 22 (2009: 19). The Scheme professionally recognises qualified nannies who meet strict quality criteria and each Accredited Nanny is annually reviewed. As with all other forms of quality childcare, parents employing an Accredited Nanny can receive the relevant tax-breaks.
- The Trust provided 20 subsidised places on the Work with Parents Module from the City and Guilds Qualification for those working in early years and childcare. Dr Cathy Hamer from the National Children’s Bureau delivered this training which provides a platform for attendees to consider applying for one of two JCCT annual bursary places to complete the qualification through The Bridge City and Guilds Approved Centre.
- Support for Nannies. The Trust funded eight qualified nannies to attend the National Professional Nanny Conference in Caversham, Reading in 2009. The Trust also provided some financial and other support to a group of nannies to establish “Nanny Tots”, a weekly group for nannies and their charges to attend, play and share activities together.
- Provision of student placements with a yearlong placement for a Foundation Degree in Childhood Studies student and for Trident students at secondary school.
- 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.
- Working families in Jersey regularly share with the Trust the challenges that they face balancing work and family life. Opportunities have been taken during 2010, to raise the Island’s lack of legislation surrounding Maternity, Paternity and Adoption leave and the impact that this has on families and in turn upon society as a whole. The Trust will continue to work with politicians and policy makers to encourage them to prioritise the implementation of this vital legislation.
- Membership of the Early Years and Childcare Partnership (EYCP). Through its membership of the various multi-agency groups, the Trust has worked alongside others to design a Social Inclusion Self-Assessment Tool, conducted research around training and skills of the workforce and also parent’s experiences in the pre and postnatal period of their child’s life. The Trust currently sits on the following groups within the EYCP:
Member of the full Early Years and Childcare Partnership
Member of the Co-ordinating Team & Chairs Group
Chair of the ‘Social Inclusion’ Working Group
Chair of the Community Sub-Group for the Under Three’s Quality Framework
Member of the ‘Workforce and Training and Recruitment’ Working Group
- The Trust is also represented on various other bodies, committees and working groups including.
Jersey Child Protection Committee – Procedures and Audit Sub-group
The Bridge Operational and Strategic Boards
The Parenting Strategy and its Communication Sub-Group
Child Accident Prevention (Jersey)
Breastfeeding Working Group
Standing Conference of Women’s Organisations
The Childhood Foundation Degree, Employer’s Panel
- The Trust participation in local and relevant consultation opportunities to ensure the working family agenda is considered by policy makers. These consultations included the Proposed Fiscal Policy Changes, the Children and Young People’s Plan and the Health and Social Services Review by KPMG.
- Membership of Third Sector group interested in progressing the development of a Third Sector Forum. The Trust would benefit from joining a Forum which would co-ordinate and support its members along with providing a far easier means of communication for the Third Sector, internally as well as with the States and Private sectors. The Forum could provide a role of support within commonly shared issues such as fund raising, research and governance.
The Trust is pleased to see the continuing States commitment to the funding of free nursery education. Now in its second year, parents are in a better position to make informed and planned decisions about the setting they would like for their child. The long term benefits from this universal investment will be seen by society in many years to come with these children having received the best possible start to their learning journeys.
The Trust welcomes the support that has been offered by Ministers and in 2011 is looking forward with confidence to steps being taken to:
- Review and look to provide a more targeted Childcare Tax Relief for working parents of children aged from birth to the August before the child enters the Nursery Education Fund year (around 3 years of age).
- The States implementing a Maternity, Paternity and Flexible Working Legislation for working families in the Island.
- The States implementing a Breastfeeding and Expressing Policy and facilities for States employees to lead the way with a best practice model.
- Explore with the Education Minister, the current exclusions to the Day Care of Children (Jersey) Law 2002 and the implications of making amendments to address these exclusions.
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 2010.
By Order of the Trustees:
G. C. Powell CBE (Chairman) Date
We have audited the financial statements of The Jersey Child Care Trust for the year ended 31 December 2010 which comprise the statement of financial activities, the balance sheet and the related notes 1 to 5. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
This report is made solely to the Trustees, as a body, in accordance with our engagement letter dated 14 July 2011. 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 auditor’s 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 auditor
As explained more fully in the Statement of Trustees’ Responsibilities, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s Ethical Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the Trust’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the directors; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the Trustees’ Report to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report.
Opinion on financial statements
In our opinion the financial statements:
- give a true and fair view of the state of the Trust's affairs as at 31 December 2010 and of its net movement in funds for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been properly prepared in accordance with the Trust Deed.
Deloitte LLP
Chartered Accountants
St. Helier, Jersey
NOTES TO THE FINANCIAL STATEMENTS
Year ended 31 December 2010
1. PRINCIPAL ACCOUNTING POLICIES
The accounts have been prepared in accordance with applicable accounting standards in the United Kingdom and the requirements of Accounting and Reporting by Charities Statement of Recommended Practice (Revised 2005) (the “SORP”) 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 received.
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.
Going Concern
The financial statements, which should be read in conjunction with the Trustee’s Report, are prepared on a going concern basis.
2. ANALYSIS OF TOTAL RESOURCES EXPENDED
| Staff costs £ | Other costs £ | 2010
Total £ | 2009
Total £ |
Charitable expenditure: | | | | |
Grants payable | - | 23,826 | 23,826 | 39,528 |
Childcare activities | - | 70,836 | 70,836 | 70,494 |
Support costs | 90,764 | 24,695 | 115,459 | 125,090 |
Management and administration | 37,702 | 13,171 | 50,873 | 54,676 |
| | 
| | |
| 128,466 | 132,528 | 260,994 | 289,788 |
| | | | |
Costs of generating funds: | | | | |
Fundraising and publicity | 11,171 | 3,293 | 14,464 | 15,577 |
| | | | |
Total resources expended | 139,637 | 135,821 | 275,458 | 305,365 |
| 
| | | |
Staff costs: | | | | |
Wages and salaries | | | 130,991 | 133,193 |
Social security costs | | | 7,887 | 8,628 |
Training costs | | | 759 | 627 |
| | | | |
| | | 139,637 | 142,448 |
| | | | |
Other costs: | | | | |
Grants payable | | | 23,826 | 39,528 |
Childcare activities | | | 70,836 | 70,494 |
Rent and rates | | | 17,179 | 17,179 |
Insurance | | | 3,309 | 2,817 |
Printing and stationery | | | 4,224 | 4,181 |
Telephone and postage | | | 1,480 | 2,745 |
Publications and subscriptions | | | 573 | 656 |
Travel and entertaining | | | 1,622 | 1,150 |
Audit fee | | | 1,500 | 1,500 |
Advertising | | | 821 | 500 |
Miscellaneous | | | 10,451 | 17,088 |
| | | | |
Total | | | 135,821 | 157,838 |
Average number of employees during the year: 2.7 FTE (2009: 3.7).
One employee earned in excess of £50,000 in the year (2009: 1).
During the year an insurance premium of £1,746 was incurred by the Trust in respect of Trustees’ and officers’ liability (2009: £1,511).
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