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2025-08-31-accounts

LITTLE ACORNS PRE - SCHOOL

MANAGEMENT COMMITTEE

ACCOUNTS FOR THE YEAR ENDED

31 AUGUST 2025

LITTLE ACORNS PRESCHOOL MANAGEMENT COMMITTEE ACCOUNTANTS' REPORT

Independent Examiner's Report to the Management Committee of Little Acorns Preschool

I have independently examined the accounting records of Little Acorns Preschool Management Committee, for the year ended 31 August 2025, and have prepared these accounts from the books, records and accounting information kept by the committee.

Sarah Bell

09/03/26

Sarah Bell (Mar 9, 2026 14:32:12 GMT)

Sarah Bell (FCA) Date Fennec Accountants Limited 343 Bedfont Lane Feltham Middlesex TW14 9SD

LITTLE ACORNS PRE-SCHOOL

BALANCE SHEET AT 31 AUGUST 2025

2025 2024
£ £
FIXED ASSETS
Tangible assets 276 444
CURRENT ASSETS
Stock - -
General debtors 246 41
Cash at bank and in hand 81,298 32,854
81,820 33,339
CURRENT LIABILITIES
Creditors due under one year 4,021 1,558
77,798 31,781
RESERVES
At beginning of year 31,862 52,089
(Deficit)/Surplus for the year 45,936 (20,227)
77,798 31,862

We approve these accounts and confirm that we have made available all the relevant accounting records and information for their preparation

Chair Katrina Bath Katrina Bath (Mar 2, 2026 14:59:05 GMT)

Treasurer

Simone farren (Mar 9, 2026 13:36:11 GMT)

Date 09/03/26

LITTLE ACORNS PRE - SCHOOL

MANAGEMENT COMMITTEE

ACCOUNTS FOR THE YEAR ENDED

31 AUGUST 2025

LITTLE ACORNS PRESCHOOL MANAGEMENT COMMITTEE ACCOUNTANTS' REPORT

Independent Examiner's Report to the Management Committee of Little Acorns Preschool

I have independently examined the accounting records of Little Acorns Preschool Management Committee, for the year ended 31 August 2025, and have prepared these accounts from the books, records and accounting information kept by the committee.

Sarah Bell

09/03/26

Sarah Bell (Mar 9, 2026 14:32:12 GMT)

Sarah Bell (FCA) Date Fennec Accountants Limited 343 Bedfont Lane Feltham Middlesex TW14 9SD

LITTLE ACORNS PRE-SCHOOL

BALANCE SHEET AT 31 AUGUST 2025

2025 2024
£ £
FIXED ASSETS
Tangible assets 276 444
CURRENT ASSETS
Stock - -
General debtors 246 41
Cash at bank and in hand 81,298 32,854
81,820 33,339
CURRENT LIABILITIES
Creditors due under one year 4,021 1,558
77,798 31,781
RESERVES
At beginning of year 31,862 52,089
(Deficit)/Surplus for the year 45,940 (20,227)
77,802 31,862

We approve these accounts and confirm that we have made available all the relevant accounting records and information for their preparation

Chair Katrina Bath Katrina Bath (Mar 2, 2026 14:59:05 GMT)

Treasurer

Simone farren (Mar 9, 2026 13:36:11 GMT)

Date 09/03/26

LITTLE ACORNS PRE-SCHOOL

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025

2025 2024
£ £ £ £
TURNOVER
Fees Receivable 10,622 25,524
Fundraising 4,607 4,816
Donation 1,862 753
Government nursery grants received 179,405 96,283
Other income Furlough/SMP - -
196,495 127,376
ADMINISTRATION EXPENSES
Wages and salaries 125,481 118,546
Staff training and uniforms 923 1,455
Rent 11,707 11,565
Insurance 784 902
Consumables and activities 4,945 6,604
Computer costs 430 1,342
Printing, postage and stationery 292 751
Subscriptions 2,487 1,498
Hygiene and catering 627 1,534
Advertising 435 150
Milk - 52
Professional fees 1,587 3,025
Sundry expenses 697 521
Donations - -
Bank charges 60 75
Bad debts - -
Depreciation 168 56
150,623 148,075
OPERATING (DEFICIT)/SURPLUS 45,872 (20,699)
Bank interest received 68 472
Net (Deficit)/Surplus for the year 45,940 (20,227)

LITTLE ACORNS PRE-SCHOOL

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Tangible Fixed Assets

2
3
4
Cost
Balance at 1st September 2024
26,473
Additions
-
Disposals
1,179
Balance at 31 August 2025
25,295
Depreciation
Balance at 1st September 2024
26,029
Depreciation charged for the year
168
Eliminated on disposal
1,179
Balance at 31 August 2025
25,019
Net Book Value
At 31 August 2025
276
At 31 August 2024
444
Bank balances
Opening Balance
Movement
Closing Balance
CAF Cash account
57,634
-
57,634
CAF Deposit account
12,947
-
12,947
Treasurer's Petty Cash
20
-
20
Supervisor's Petty Cash
-
-
-
PayPal account
-
198
-
Scottish Widows Deposit account
10,536
-
10,536
81,137
198
81,137
General debtors
Debtors control account
246
Creditors
PAYE, national insurance and pension
(3,362)
Creditors control account
-
Accruals
(659)
(4,021)