REGISTERED CHARITY NUMBER: 1026965
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
FOR
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
Segrave & Partners LLP Chartered Accountants Turnpike House 1208/1210 London Road Leigh on Sea Essex SS9 2UA
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Little Acorns operates under the Pre-school Learning Alliance Amended 2011 Constitution.
Our vision statement is:
"At Little Acorns we are committed to providing a happy, safe, stimulating and caring environment; where children's freedom of choice and their needs and achievements are recognised."
We aim to:
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Make the pre-school a welcome place where children settle quickly and easily because consideration has been given to the individual needs and circumstances of children and their families.
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Provide a secure environment in which all our children can flourish and in which all contributions are valued.
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Help children to establish and sustain satisfying relationships with their families, with peers and with other adults.
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Encourage children to develop a sense of autonomy
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Provide an environment in which there is acceptable behaviour and where children learn to respect themselves, other people and their environment.
We believe that parents are children's first and most enduring educators. When parents and practitioners work together in early years settings, the results have a positive impact on children's development and learning.
We believe that children flourish best when they know how they are expected to behave and should be free to play and learn without fear of being hurt and unfairly restricted by anyone else.
We have regard for the DFES Special Educational Needs Code of Practice.
We have regard for the Equality Act 2010.
We have regard for the Children, Schools and Families Act 2014.
We aim to make children, parents and staff aware of health and safety issues and to minimize the hazards and risks to enable the children to thrive in a healthy and safe environment.
We aim to bring all concerns about the running of our pre-school to a satisfactory conclusion for all of the parties involved.
Significant activities
Each summer we provide a club that enables all children and parents the opportunity to enjoy the facilities of the pre-school, those who come do not have to be attending Little Acorns.
Public benefit
We have regard for the guidance on public benefit issued by the Charity Commission.
Page 1
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
ACHIEVEMENTS AND PERFORMANCE
Continuing our drive to be financially responsible we have again achieved a positive balance at the end of the year.
Forest school has continued at Belfairs Woods, running four mornings a week. Beach School was introduced at Leigh Beach one morning a week. These enhanced learning environments continue the great offering for the children to spend time outside. These have allowed Little Acorns as a setting to run outside all the time, no matter what the weather, be it in the Cabin of Pre-School, the Beach at Old Leigh or the woodland of Belfairs Woods. Little Acorns also offered three ad-hoc Forest School sessions at Belchamps. It was a great experience for the children and enabled an increase in the overall numbers of children accessing the outdoor learning provision.
We once again visited the summer trip at call of the wild and experienced many themed days throughout the year, also there was of course the Christmas panto.
There were a number of fundraising events throughout the year, raising a total of £2,407.97, the biggest fundraiser was the bunny bounce raising £1,186.40.
Little Acorns encouraged the interaction of parents / carers with the significant males / female day where important people in the kids' lives could come into the pre-school to see what they get up to. The evolvement with the children's parents / carers is an important part of the charity.
FINANCIAL REVIEW
Financial position
We are pleased to report that Little Acorns financial position remains healthy and that the pre-school continues on a firm financial footing. At the year end, the pre-school had total reserves of £164,650 (2024: £128,217), of this amount £35,000 (2024: £35,000) has been designated for future contingencies, this leaves an unrestricted fund position of £129,650 (2024: £93,917).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1026965
Principal address
The Cabin Barnard Road Leigh on Sea Essex SS9 3PH
Trustees
Philip Read Louise Murphy (resigned 1.6.25) Chris Brettell (Treasurer) Emma Fettroll (resigned 1.11.25) Salina Ventress (resigned 5.5.25) Charlotte Jenkins (Chair) Jessica Joan Lucey-Wright Georgina Baker (appointed 13.10.25) Lorraine Scroope (appointed 19.6.25) Caitlin Hart Hart (appointed 7.5.25)
Page 2
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Stephen Pearce ACA FCCA Segrave & Partners LLP Chartered Accountants Turnpike House 1208/1210 London Road Leigh on Sea Essex SS9 2UA
Approved by order of the board of trustees on 28 April 2026 and signed on its behalf by:
Charlotte Jenkins (Apr 30, 2026 12:10:23 GMT+1)
Charlotte Jenkins (Chair) - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
Independent examiner's report to the trustees of Little Acorns Pre-School (Leigh on Sea)
I report to the charity trustees on my examination of the accounts of Little Acorns Pre-School (Leigh on Sea) (the Trust) for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
Stephen Pearce Stephen Pearce (Apr 30, 2026 12:11:40 GMT+1)
Stephen Pearce ACA FCCA
Segrave & Partners LLP Chartered Accountants Turnpike House 1208/1210 London Road Leigh on Sea Essex SS9 2UA
28 April 2026
Page 4
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,065 Charitable activities Local authority funding 169,335 Fees - parents/vouchers 59,336 Other trading activities 2 2,408 Investment income 3 550 Total 232,694 EXPENDITURE ON Charitable activities Expenditure on charitable activities 196,261 NET INCOME 36,433 RECONCILIATION OF FUNDS Total funds brought forward 93,217 TOTAL FUNDS CARRIED FORWARD 129,650 |
Restricted fund £ - - - - - - - - 35,000 35,000 |
2025 Total funds £ 1,065 169,335 59,336 2,408 550 232,694 196,261 36,433 128,217 164,650 |
2024 Total funds £ 988 147,496 40,747 2,182 506 191,919 181,468 10,451 117,766 128,217 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
BALANCE SHEET 31 AUGUST 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 331 CURRENT ASSETS Cash at bank and in hand 133,960 CREDITORS Amounts falling due within one year 8 (4,641) NET CURRENT ASSETS 129,319 TOTAL ASSETS LESS CURRENT LIABILITIES 129,650 NET ASSETS 129,650 FUNDS 9 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ - 35,000 - 35,000 35,000 35,000 |
2025 Total funds £ 331 168,960 (4,641) 164,319 164,650 164,650 129,650 35,000 164,650 |
2024 Total funds £ 442 130,862 (3,087) 127,775 128,217 128,217 93,217 35,000 128,217 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 28 April 2026 and were signed on its behalf by:
Charlotte Jenkins (Apr 30, 2026 12:10:23 GMT+1)
Charlotte Jenkins (Chair) - Trustee
The notes form part of these financial statements
Page 6
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 7
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Fundraising events | 2,408 | 2,182 |
| INVESTMENT INCOME | ||
| Deposit account interest | 2025 £ 550 |
2024 £ 506 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
6.
| Nursery staff No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 988 Charitable activities Local authority funding 147,496 Fees - parents/vouchers 40,747 Other trading activities 2,182 Investment income 506 Total 191,919 EXPENDITURE ON Charitable activities Expenditure on charitable activities 181,468 NET INCOME 10,451 RECONCILIATION OF FUNDS Total funds brought forward 82,766 |
2025 10 Restricted fund £ - - - - - - - - 35,000 |
2024 11 Total funds £ 988 147,496 40,747 2,182 506 191,919 181,468 10,451 117,766 |
|---|---|---|
continued...
Page 8
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - Unrestricted fund £ TOTAL FUNDS CARRIED FORWARD 93,217 7. TANGIBLE FIXED ASSETS Fixtures Plant and and machinery fittings £ £ COST At 1 September 2024 and 31 August 2025 2,580 13,604 DEPRECIATION At 1 September 2024 2,573 13,169 Charge for year 2 109 At 31 August 2025 2,575 13,278 NET BOOK VALUE At 31 August 2025 5 326 At 31 August 2024 7 435 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Pension control Accrued expenses 9. MOVEMENT IN FUNDS At 1.9.24 £ Unrestricted funds General fund 93,217 Restricted funds Contingency fund 35,000 TOTAL FUNDS 128,217 |
continued Restricted fund £ 35,000 Computer equipment £ 705 705 - 705 - - 2025 £ 3,711 - 930 4,641 Net movement in funds £ 36,433 - 36,433 |
Total funds £ 128,217 Totals £ 16,889 16,447 111 16,558 331 442 2024 £ 1,671 516 900 3,087 At 31.8.25 £ 129,650 35,000 164,650 |
|---|---|---|
continued...
Page 9
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 232,694 TOTAL FUNDS 232,694 Comparatives for movement in funds At 1.9.23 £ Unrestricted funds General fund 82,766 Restricted funds Contingency fund 35,000 TOTAL FUNDS 117,766 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 191,919 TOTAL FUNDS 191,919 |
Resources Movemen expended in funds £ £ (196,261) 36,433 (196,261) 36,433 Net movement At in funds 31.8.24 £ £ 10,451 93,217 - 35,000 10,451 128,217 Resources Movemen expended in funds £ £ (181,468) 10,451 (181,468) 10,451 |
|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Contingency fund TOTAL FUNDS |
At 1.9.23 £ 82,766 35,000 117,766 |
Net movement in funds £ 46,884 - 46,884 |
At 31.8.25 £ 129,650 35,000 164,650 |
|---|---|---|---|
continued...
Page 10
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 424,613 424,613 |
Resources Movement expended in funds £ £ (377,729) 46,884 (377,729) 46,884 |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
Page 11
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA) DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Local authority funding Fees - parents/vouchers Total incoming resources EXPENDITURE Charitable activities Salaries and staff costs Pensions Rent and insurance Educational equipment Nursery supplies Uniforms and clothing Training and recruitment Sundry expenses and subscriptions Travel and trip costs Support costs Management Telephone and computer costs Printing, postage and stationery Repairs and maintenance Cleaning, health and safety Payroll fees Plant and machinery depreciation Fixtures and fittings depreciation Governance costs Accountancy fees |
2025 £ 300 765 1,065 2,408 550 169,335 59,336 228,671 232,694 170,698 2,968 4,399 4,357 2,066 518 1,627 1,781 1,143 189,557 1,832 421 891 1,705 814 2 109 5,774 930 |
2024 £ 417 571 988 2,182 506 147,496 40,747 188,243 191,919 151,948 2,460 8,772 5,571 2,133 - 1,070 1,443 1,596 174,993 1,396 861 654 1,743 773 3 145 5,575 900 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 12
LITTLE ACORNS PRE-SCHOOL (LEIGH ON SEA)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| Total resources expended Net income |
2025 £ 196,261 36,433 |
2024 £ 181,468 10,451 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 13
Little Acorns Pre-School - Final Accounts Y.E 31.08.2025
Final Audit Report
2026-04-30
Created: 2026-04-28 By: Stephen Pearce (stephen.pearce@segrave.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAwC2IowanGLhY4eFN6UXaKywQ0VdqFPUn
"Little Acorns Pre-School - Final Accounts Y.E 31.08.2025" Histo ry
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