2023-08-31-accounts

		Pages
Trustees' Annual Report		1-7
Independent Examiner's	Report
Statement of Financial Activities
Balance Sheet		10
Notes to the Accounts		11to 18
Statement ofCash flows			19
Detailed Statement ofFinancial Activities		20	to 21

Autumn	Term	Coffee momin
		Cake sale
		Christmas hamper raffle
		Christmas bundles
		Wreath Making
Spring Term		Coffee morning and cake sale
		Dads' Stay and Play
		Easter Family Fun Day
Summer	Term	Shackleford fete
		Sale of Children's "End ofYear" photographs
		Coronation Bake sale
		Leavers Art Gallery evening

Statement o for the year	f Financial Activiti ended 31August	es 2023
			Unrestricted
			funds	Total funds	Total funds
			2023	2023	2022
		Notes	E	E	E
Income and	endowments
from:
Donations	and legacies		3,008	3,008	2,247
Charitable	activities		3,329	3,329	3,411
Other trading activities			94,948	94,948	85,309
Other			66,465	66,465	66,245
Total			167,750	167,750	157,212
Expenditure	on:
Raising funds			412	412
Other			151,464	151,464	145,207
Total			151,876	151,876	145,207
Net losses on investments			(1)	(1)
Net income			15,873	15,873	12,005
Transfers between funds
Net income gains/(losses)	before other		15,873	15,873	12,005
Other gains	and losses
Net movement in funds			15,873	15,873	12,005
Reconciliation offunds:
Total funds brought forward			58,814	58,814	46,809
Total funds carried forward			74,687	74,687	58,814

Acorns Nursery Schoo Balance Sheet at 31August 2023	Acorns Nursery Schoo Balance Sheet at 31August 2023	l
Charity No. 1028177				2023	2022
				E	F.
Fixed assets
Tangible assets			11	29,501	14,146
				29,501	14,146
Current assets
Debtors				768	838
Cash at bank and		in hand		76,311	62,568
				77,079	63,406
Creditors: Amount	falling due within one year		13	(31,893)	(18,738)
Net current assets				45,186	44,668
Total assets less current liabilities				74,687	58,814
Net assets exduding		pension asset or liability		74,687	58,814
Total net assets				74,687	58,814
The funds ofthe charity
Restricted funds			14
Unrestricted funds			14
Genera I funds				74,688	58,814
				74,688	58,814
Reserves			14
Revaluation reserve
Total funds				74,687	58,814

Expenditure
Recognition	of	Expenditure is recognised on an accruals basis. Expenditure includes			any VAT which
expenditure		cannot be fully recovered, and is reported as part ofthe expenditure			to which it
		relates.
Expenditure	on	These comprise the costs associated with attracting	voluntary	income, fundraising
raising funds		trading costs and investment management costs.
Expenditure	on	These comprise the costs incurred by the Charity in the delivery of its			activities and
charitable activities		services in the furtherance of its objects, including	the making	ofgrants and
		governance costs.
Grants payable		All grant expenditure is accounted for on an actual	paid basis	plus an	accrual for
		grants that have been approved by the trustees at	the end of	the year but not yet
		paid.
Governance	costs	These include those costs associated with meeting	the constitutional		and statutory
		requirements ofthe Charity, including any audit/independent		examination fees,
		costs linked tothe strategic management ofthe Charity, together with a share of
		other administration costs.
Other expenditure		These are support costs not allocated to a particular activity.

						Unrestricted
						funds	Total funds
						2022	2022
						f	' f
Income and endowments			from:
	Donations	and legacies				2,247	2,247
	Charitable	activities				3,411	3,411
	Other trading activities					85,309	85,309
	Other					66,245	66,245
Total						157,212	157,212
Expenditure		on:
	Other					145,207	145,207
Total						145,207	145,207
Net	income					12,005	12,005
Net	income before other
gains/(losses)						12,005	12,005
Other gains and losses:
Net	movement in funds					12,005	12,005
Reconciliation		offunds:
Total funds brought forward						46,809	46,809
Total funds carried forward						58,814	58,814
3	income from donations			and legacies
					Unrestricted	Total	Total
						2023	2022
	Donations				3,008	3,008	2,247
					3,008	3,008	2,247
4	Income from charitable			activities
					Unrestricted	Total	Total
						2023	2022
	Fund raising				3,329	3,329	3,411
					3,329	3,329	3,411

				Unrestricted	Total	Total
					2023	2022
	Fees			93,860	93,860	86,235
	Registrations			1,500	1,500	1,445
	Discounts			{855)	{855)	{3,129)
	Sweats hirts			443	443	758
				94,948	94,948	85,309
6	Other income
				Unrestrkted	Total	Total
					2023	2022
	Grants			66,465	66,465	66,245
				66,465	66,465	66,245
7	Expenditure	on raising	funds
				Unrestricted	Total	Total
					2023	2022
	Fundraising	trading costs
	Fees			412	412
				412	412
8	Other expenditure
				Unrestricted	Total	Total
					2023	2022
	Educational	Products		7,739	7,739	7,450
				2,643	2,643	1,450
				100
	Employee costs			112,333	112,333	104,337
	Premises costs			17,587	17,587	17,605
	Amortisation,	depreciation,
	impairment,	profit/loss	on	2,546	2,546	931
	disposal offixed assets
	General administrative		costs	4,061	4,061	6,798
	Legal and professional		costs	4,455	4,455	6,636
				151,464	151,464	145,207
9	Net income	before transfers
				2023		2022
	This is stated	after charging:		E		E
	Depreciation	ofowned	fixed assets	2,546		931

10	Staff costs
				2023		2022
	Salaries and wages			106,620		99,209
	Social security	costs				414
	Pension costs			2,781		2,468
				109,401		102,091
	No employee	received emoluments	in excess off60,000.
11	Tangible fixed assets
	Cost or revaluation
	At 1September 2022				43,470	43,470
	Additions				17,902	17,902
	At 31August	2023			61,372	61,372
	Depreciation	and
	impairment
	At 1September 2022				29,325	29,325
	Depreciation	charge for the			2,546	2,546
	year
	At 31August	2023			31,871	31,871
	Net book values
	At 31August	2023			29,501	29,501
	At 31August	2022			14,145	14,145
12	Debtors
				2023		2022
				f		f
	Trade debtors			768		838
				768		838
13	Creditors:
	amounts falling due within one year
				2023		2022
				f		f
	Trade creditors			9,904		9,904
	Other taxes and social security			503		618
	Other creditors			582		506
	Accruals			19,554		6,360
	Deferred income			1,350		1,350
				31,893		18,738

Movement	in fun	ds
					Incoming
					resources		At 31
				At 1	(including other	Resources expended	August 2023
			September		gains/losses
				2022	)
					f
Restricted funds:
Unrestricted	funds:
General funds				58,814	167,750	(151,876)	74,688
Revaluation	Reserves:
Revaluation	fund
Toto!revaluation		reserves
Total funds				58,814	167,749	(151,876)	74,687
Purposes and restrictions			in relation to the funds:
Revaluation	reserves		Represent the amount	by which	investments	exceed their historical	cost.

15	Analysis ofnet assets between funds
			Unrestricted
				Total
			funds
			f	f
	Fixed assets		29,501	29,501
	Net current assets		45,186	45,186
			74,687	74,687
16	Reconciliation ofnet debt
		At 1		At 31
		September		August
		2022	Cash flows	2023
		f	f	f
	Cash and cash equivalents	62,568	13,743	76,311
		62,568	13,743	76,311
	Net debt	62,568	13,743	76,311

Annual co	mmitments under non-cancellable	operating leases are	as follows:
		2023	2023	2022	2022
		land and		Land and
			Other		Other
		buildings		buildings
		f		f
Operating	leases with expiry date:
Pension commitments
			2023		2022
			f		f
The pension cost charge tothe charity
amounted	to:		2,781		2,468

		2023	2022
		f	f
Cash flows from operating	activities
Net income per Statement	ofFinandal Activities	15,873	12,005
Adjustments for:
Depreciation ofproperty, plant and equipment		2,546	931
Dividends, interest and	rents from investments	(66,465)	(ee 245)
Decrease/(Increase) in trade and other receivables		70	(436)
Increase in trade and other payabies		13,155	6,545
Net cash used in operating	activities	(34,821)	(47,200)
Cash flows from investing	activities
Payments for property,	plant and equipment	(17,902)	(9,904)
Dividends, interest and	rents from investments	ee,46s	66,245
Net cash from investing activities		48,563	56,341
Net cash from financing activities
Net increase in cash and cash equivalents		13,742	9,141
Cash and cash equivalents	at the beginning ofthe year	62,568	53,428
Cash and cash equivalents	atthe end ofthe year	76,310	62,569
Components ofcash and cash equivalents
Cash and bank balances		76,311	62,568
		76,311	62,568

for the year	en	ded 3	1A	ugust 2023
					Unrestricted
					funds	Total funds	Total funds
					2023	2023	2022
					E	E	E
Income and endowments				from:
Donations and		legacies
Donations					3,008	3,008	2,247
					3,008	3,008	2,247
Charitable activities
Fund raising					3,329	3,329	3,411
					3,329	3,329	3,411
Other trading	activities
Fees					93,860	93,860	86,235
Registrations					1,500	1,500	1,445
Discounts					(855)	(855)	(3,129)
Sweatshirts					443	443	758
					94,948	94,948	85,309
Other
Grants					66,465	66,465	66,245
					ee,4es	66,4es	66,245
Total income	and endowments				167,750	167,750	157,212
Expenditure	on:
Costs ofother		trading	activities
Fees					412	412
					412	412
Total ofexpenditure			on	raising	412	412
funds
Other expenditure
Educational		Products			7,739	7,739	7,450
					2,643	2,643	1,450
					100	100
					10,482	10,482
Employee costs
Salaries/wages					106,620	106,620	99,209
Employer's	NIC						414
Pension costs					2,781	2,781	2,468
Staff training					2,864	2,864	1,910
Staff welfare					68	68	336
					112,333	112,333	104,337
Premises costs
Rent					14,364	14,364	14,364
Premises cleaning					1,918	1,918	2,406

Acorns Nursery School Detailed Statement ofRnancial Activities
Premises repairs and maintenance	1,305	1,305	835
	17,587	17,587	17,605
General administrative costs,
including depreciation and
amortisation
Depreciation of	2,546	2,546	931
Bank charges	(281)	(281)	(6)
General insurances	945	945	917
Postage and couriers	1,286	1,286	1,845
Software, ITsupport and related costs	455	455	1,057
Subscriptions	633	633	621
Sundry expenses			62
Telephone, fax and broadband	1,023	1,023	2,302
	6,607	6,607	7,729
Legal and professional costs
Audit/Independent examination	360		360
fees
Accountancy and bookkeeping	2,895	2,895	3,808
Other legal and professional costs	1,200	1,200	2,468
	4,455	4,455	6,636
Total ofexpenditure ofother costs	151,464	151,464	145,207
Total expenditure	151,876	151,876	145,207
Net losses on investments	(1)	(1)
Net income	15,873	15,873	12,005
Net income before other gains/{losses)	15,873	15,873	12,005
Other Gains
Net movement in funds	15,873	15,873	12,005
Reconciliation offunds:
Total funds brought forward	58,814	58,814	46,809
Total funds carried forward	74,687	74,687	58,814