The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
The objects of the charity are:-
The advancement of education of children, particularly of Early Years age, in particular by providing education and training and developing the skills of practitioners of Early Years education:
the advancement of education and the training of practitioners of Early Years education: and
the promotion of social inclusion in particular among children of Early Years age and their families/carers who are socially excluded from society, or a part of society, as a result of their social and economic position, in particular through the education of children of Early Years age and practitioners of Early Years education.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. The Trustees are satisfied that the activities of the Charitable Company satisfy the requirements for them to be considered in the public benefit
At the end of the financial year (2024-25) BEYTH did not employ any staff, nor did it have any volunteers. A member of St. Paul's Nursery School and Children's Centre remains responsible for the financial records of BEYTH and for recording Trustee's Meeting minutes. The financial support for this administration assistance was received from Bristol City Council.
The Bristol Early Years Teaching Hub has continued to provide continuing professional development and quality improvement for the early years sector in Bristol, through our Local Specialist leaders.
Bespoke support
We recruit, induct and deploy Local Specialist leaders (LSLs), across local Bristol Settings. We have 28 LSLs - who are all engaged in either S2S support, training, producing guidance, leadership and representation etc.
Our LSL's have been responsible for developing "Eight to Relate" to support the emotional well being of children, families and teams in an EYs setting and have rolled this out through local networks and online webinars.
We worked closely with the DfE Experts' and Mentors Covid Recovery Programme - who have given support to 18 settings during this period in Bristol, and our own designated specialists have supported an additional 12 settings.
CPD Commissions
We have been commissioned to run early years training for settings/schools and local authorities beyond Bristol too. This has included but not been limited to:-
Cracking Communications project with the Somerset Research School, for Wiltshire early years leaders and local authority staff.
A bespoke programme for early years staff at Excalibur Academies Trust.
Equality, Diversity and Inclusion (EDI) training for Cornwall LA early years team
Since November 2022, the Bristol Early Years Teaching Hub has also functioned as the lead setting for Bristol and Beyond EYs Stronger Practice Hub, receiving a grant from the DfE.
Within this Stronger Practice Hub (SPH) role, BEYTH provides a broad programme of services to support the early Years sector in the 8 Local Authorities in the North of the SW region. Theses include:
Information, advice and guidance.
Networks and communities of Practice.
Continued Professional Development programmes and opportunities.
The support is both online and face to face.
Despite the impact of Covid 19 on every school and setting, and the national recruitment and retention crisis in Early Years, we have still had relatively good engagement from local nurseries, childminders and schools. Our online offer means that we have met practitioners from all over the country.
Outcomes for Bristol's children in the early years continues to remain solid, however impact of the lockdown can be seen in Childrens resilience, language development and family wellbeing, with the gap widening for our most disadvantaged children.
The support we provide continues to be referred to as inspiring.
Achievements in Area of Delivery:
Information and advice
We have a phone line and email for advice, and 4 social media channels.
We sign post to national guidance, best practice and evidenced informed research.
We have sent out 42 newsletters or network updates to mailing list of over 1500 settings.
We have written and shared 16 blogs or practice bite resource in this period.
Networks
Our network participation has grown from engaging with 552 to 960 settings
We support Bristol Childminder, baby, 2s, Managers networks
We now lead on a regional Childminder network, baby practitioner network, 2s Network, EDI network, CL and L network, SEN Network, Math's Network,
CPD
5 evidence based national CPD programmes (with 54 setting participating) were completed and evaluated.
We recruited to the second cohort for Tales Toolkit programme with 12 settings from S Glos.
We repeated our own programme " Sound Play" delivering to 11 settings from Bristol and S Glos.
We recruited to and supported Helicopter Stories programme, with 75 settings and 23 childminders, across 5 Local Authorities.
We have delivered 187 events in this period, to over 4,279 participants.
Provided bespoke staff meetings or inset days for other schools/settings with EY's focus.
BEYTH covered its costs over the period 1 April 2024 to 31 March 2025. The deficit at the end of the period was £90,080.
The Trustees are confident that there is sufficient working capital to meet BEYTH's obligations, as the projections that the Trustees have prepared indicate that the planned programme should continue to deliver enough income to cover costs. The organisation is still carrying forward £188,149 in reserves, of which £58,188 are restricted to specific programmes of work.
At the year end the charity's unrestricted fund reserves were £129,961 and the restricted fund reserves were £58,188
In line with Charities Act requirements, the Trustees have reviewed their reserves policy for the Charity, which will aid them in exercising overall control over the financial affairs of the Charity.
It is considered prudent to maintain reserves to safeguard the Charity's operational commitments in the event of serious reductions or delays in income, or in the event of extraordinary costs arising.
Reserve levels will be reviewed frequently by the Trustees as part of the management accounts review process.
The major risks, to which the charity is exposed, as identified by the Trustees, have been reviewed and systems are being established to mitigate those risks.
Financial sustainability has been identified as the major risk for the charity, however since November 2022 it has now been in receipt of the DfE Stronger Practice Hub grant. The Charity continues to be commissioned by other partners.
A key element in managing this financial risk to future proof the organisation remains the development of additional, long-term partnerships with funding providers, review of future funding opportunities and regular reports to the Trustees of the charity's financial status.
Bristol Early Years Teaching Hub is a charitable company limited by guarantee, incorporated on 28 February 2014 and registered as a charity on 24 April 2014.
On 16 April 2024 the name was changed, and certified by Companies House, from "Bristol Years Early Years Teaching Consortium" to Bristol Early Years Teaching Hub"
The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
The Articles of Association were updated and agreed by the Trustees and Board at the end of 2023, and logged with the Charity Commission in early 2024.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees are appointed according to the Articles of Association.
The Trustees have a duty to identify and review the risk to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.
The charitable company is administered by its board of Trustees ("the Board"). Members of the Board are nominated representatives of the following bodies and organisations:-
St Paul's Nursery School and Children's Centre.
The charitable company has three independent Trustees, appointed by the nominated Trustees in accordance with its Articles of Association, one of whom takes the role of independent Chair.
The Trustees are continuing to reflect on the context of the organisation, and agreed some revisions to the Articles of Association, within a rapidly changing Early Years national landscape.
However, the main focus of the organisation has not changed.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustes' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Bristol Early Years Teaching Hub (the charity) for the year ended 31 March 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 9 to 15 form part of these financial statements.
The notes on pages 9 to 15 form part of these financial statements.
The notes on pages 9 to 15 form part of these financial statements.
Bristol Early Years Teaching Hub is a private company limited by guarantee incorporated in England and Wales. The registered office is St Pauls Children's Centre, Little Bishop Street, St Pauls, Bristol, BS2 9JF.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The average monthly number of employees during the year was nil. BEYTH did not employ any staff, nor did it have any volunteers. The number of Trustees/ Directors during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).
The charity had no material debt during the year.