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2025-08-31-accounts

Acorns Nursery School

Charity No. 1028177

Trustees' Report and Unaudited Accounts

31 August 2025

Acorns Nursery School Contents

Pages
Trustees' Annual Report 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Statement of Cash flows 6
Notes to the Accounts 7 to 9
Detailed Statement of Financial Activities 10 to 12

Page 1

Acorns Nursery School Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1028177

Principal Office

The Village Hall Shackleford GU8 6AE Address Line 5

Trustees

The following trustees served during the year:

Caty Goodwin

Gemma Attrill

Tamsyn Houlden-Stanley

Accountants

MHM Accounting Solutions 13 Mapledrakes Close Ewhurst GU6 7QR

Page 2

Acorns Nursery School Trustees Annual Report

ACHIEVEMENTS AND PERFORMANCE

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

C. Goodwin Trustee 31 August 2025

Page 3

ACORNS NURSERY SCHOOL, SHACKLEFORD

ANNUAL GENERAL MEETING

CHAIRPERSON’S REPORT

This is a review of the year September 2024 to August 2025.

The Nursery

Acorns continues to be a very popular choice, with the nursery once again reaching full capacity by the end of the academic year. Popularity is mainly driven by personal recommendations or siblings of previous attendees, which says a lot about the community we have grown. Children come from a wide catchment area; Shackleford, Puttenham, through to Ash and Wanborough, and many from Godalming too.

Acorns’ ethos is that children learn best through play when happy and nurtured, gaining social skills and independence to make them confident learners who leave ready for their ongoing education. Our strong relationships with local primary schools mean the children are well supported as they take their next steps.

Staff updates

Beatty Currier continues to lead the team, with Karen Bennett as Deputy. We were pleased to promote Karen Pybis to co-Deputy at the end of the summer term (effective from September 2025). Karen brings strengths and knowledge in SEN and the Early Years curriculum to the role, while Karen Bennett will continue to lead the pastoral and admissions side.

We were fortunate to welcome Emma Sergeant, a former parent, who initially volunteered a couple of mornings a week and quickly became a valued member of bank staff. Lily Currier also supported the team for a short period before she went travelling, and was extremely popular with the children - her energy and ballet sessions were a particular highlight!

We were sad to say goodbye to Penny Devine, who retired in the summer after an amazing 25 years service at Acorns. We hosted an afternoon tea party for current and former children, parents and staff to say thank you and goodbye, and the staff held a private celebration too. Penny has been a much-loved and integral member of the team and we wish her all the very best in her retirement — and hope she will pop back to visit (in between spending time with her granddaughter!).

The community

We were very sorry to witness the closure of St Mary’s Infant School in July. Following a period of consultation, it was decided that due to a prolonged fall in pupil numbers and increasing costs, the school was no longer viable. Several previous Acorns children were affected by the closure, which was felt by all in the community, and we wish them the best of luck as they settle into their new schools.

The committee

Acorns remains a registered charity and we rely upon a parent committee to oversee governance and business management, as well as fundraising to supplement the nursery’s income.

Basic running costs (rent, salaries, insurance, materials etc.) are covered by a combination of government funding (for those children eligible), direct fee income and voluntary contributions. Additional income is generated through our various fundraising activities and the generous donations we receive from local organisations.

The volunteer committee this year (24/25) has remained the same, comprising:

Chair: Caty Goodwin Treasurer: Tamsyn Houlden-Stanley Secretary: Gemma Attrill

Open Committee Members: Helen Butcher, Jenny Orpin We continue to attempt to recruit more members.

Fundraising

Events Held:

Events Held: Events Held:
Autumn Term Coffeemorning and cake sale
Hamper raffle
Rugbyraffle
Cake sale
Christmas bundles
Wreath Making
Spring Term Cake sale
Dads’ Stay and Play
Easter cake sale
Summer Term May Day event
Shackleford fete
Sale of Children's “End of Year” photographs
Cake sale
Leavers Art Gallery evening

Our wreath-making evening was, once again, one of the highlights of the fundraising calendar. The Shackleford Hall felt wonderfully festive, and it was lovely to see parents (and staff!) enjoying fizz, nibbles and some creative downtime. Because it has become such a well-loved tradition, we look forward to running this session again in December 2025.

The Dads’ Stay & Play in March was also a big success — lots of bacon sandwiches and lots of proud dads, grandads, uncles and family friends helping the children make their Mother’s Day gifts. It is an event that really captures the spirit of Acorns.

Although we couldn’t host the Easter Fun Day this year due to logistical challenges, Tamsyn Houlden-Stanley and Jo Taylor-Forde put on a brilliant May Day event in the garden with the help of several parents. It was hugely popular and we are very grateful to them for organising it.

The summer term always flies by, but is also the most impactful time of year for fundraising, with two of our biggest events being the Shackleford Fete and Leaver’s Art Gallery.

The Fete was an enjoyable day again, with the team running the ever-popular cake stall and children’s games, as well as balloons this year which proved a real hit! The money raised from the fete all goes into a central pot, and is then shared out across local community organisations and good causes. This year we were again fortunate to receive a very generous donation from the day’s takings.

The Leaver’s Art Gallery was again a standout success, with the staff going above and beyond to make it an incredibly special and memorable afternoon for those of us with children completing their time at Acorns. The display showcased genuinely impressive and heartwarming pieces of individual artwork created by the children, from marbling to clay, as well as some group pieces which were put up for sale via a silent auction. The children gave us a short but sweet performance and refreshments were served throughout.

Thanks to these fundraising activities, we have been able to make several improvements to the setting, including new fencing around the front of the nursery which has significantly improved its overall appearance and created a usable outdoor area. Over the summer, the reception area was redecorated and refreshed, creating a much calmer and clearer space. We are now in a position to

update the area by the back door into the garden with a cover, seating area and new planting, a project we have had on our agenda for a long time (works due to be completed October 2025).

We were also fortunate to receive another generous donation from the Puttenham Bonfire Committee, which allowed us to purchase new tablets that the staff use to update Tapestry with pictures and comments for parents to see.

As well as raising money for the nursery itself, Acorns continues to participate in national charitable activities and raised money this year for Children in Need, Red Nose Day, MacMillan, the Children’s Trust and Save the Children.

Financials

Over the past few years we have successfully moved the nursery into a position of financial stability, despite high inflation and continued operating cost pressures. This year, we had to carefully assess and manage our staffing costs following changes to the National Living Wage and increased Employer National Insurance Contributions, ensuring we continue to pay our staff fairly and competitively whilst mitigating the impact on the nursery’s operating budget and minimising the impact on fees as far as possible.

With government also changing early years funding from September 2025, we have also been carefully monitoring our income, which is very difficult to forecast (as I have learned first hand!) given there are so many variables (child’s age, funding eligibility, hours). Thank you to Ali Goldup for her many hours working to assess our position and formulate a new fee structure, effective from September 2025, which we believe will ensure Acorns retains a solid financial footing without placing undue pressure on families. In line with our charitable ethos, we have provided financial support to five families this year.

All surplus income is directly re-invested into the nursery to ensure Acorns remains the best place for our children to start their Early Years education.

School preparation

Preparing the children for school is something the Acorns staff feel very strongly about, and they take great care over it. As well as the usual uniform dress-up, PE-changing practice, and the school-readiness evening for parents, last year Beatty recognised that school lunches caused some children quite a lot of anxiety. In the final half term parents were asked to provide “school lunches” instead of the usual packed lunch, to give children an experience akin to mealtimes at school. Building on this, with the use of the new kitchen, the team were able to offer the 2025 Leavers a hot “school lunch” every day for several weeks, at no extra cost to parents. Taking inspiration from local school menus, the staff provided food including jacket potatoes, fish fingers, curry, shepherds pie and sausages to name a few, along with puddings like crumble, custard, fruit and cake. Particular thanks must go to Beatty and Ali for this, who planned and cooked it all themselves; another example of their desire and ability to provide a fantastic and meaningful experience for our children.

Speech and language

Speech and language support continues to be an area of focus at Acorns. With NHS waiting lists still long, we work with Louise from Chattertots to help children in need of additional support. Acorns pays for the first term of 1:1 sessions and then continues to subsidise them subsequently, asking families only for a small contribution. We have been fortunate this year to receive a donation from the village hall towards these sessions.

Staff development

On-going staff development remains a priority. I joined the staff for First Aid training early 2025, the team went on a Forest School workshop during February half term and a group also went to the Child Care Expo in London. As well as formal training, we have looked at supporting staff wellness, with activities ranging from team campfire evenings through to Sound Bathing!

Holiday club

After the popularity of our initial holiday club in summer 2024, we ran several ‘club’ days throughout the Easter and summer holidays. This is something we are looking to repeat in future years.

Summary

Another year at Acorns has flown by. We started with a coffee-and-cake morning to welcome new and returning families, and once again ended with a lovely picnic in the grounds of Aldro school, where the children enjoyed using the playground and open space as we said farewell to our Leavers (including Penny) and “see you soon” to those returning in September. It was a fantastic way to kick off the summer holidays, so many thanks to Aldro for allowing us to use the area again.

We started September 2024 with 37 children on roll, a number of whom had joined the Stay and Play sessions run over the holidays, designed to help their first days run more smoothly. We gained 4 children in January 2025, and ended the year with 48 children on the register.

The special “traditions” we have seen over the past few years have continued, with the Christmas singing at the Church a definite highlight for both parents and children. Parents (it has mostly been Mums to date!) have particularly enjoyed the wreath making evening and the Dads’ stay and play. Parents and carers have been wonderfully supportive again throughout the year, whether baking for cake sales, helping at events, or simply showing up and cheering us on. The community Acorns has developed and continues to grow is something very special.

Finally, Acorns is the place it is because of the staff. They show up with compassion and care every single day, no matter what else is happening in their own lives. Their energy, kindness, patience, and love for our children is what sets Acorns apart, and I am truly grateful to each of them.

Committee 2025-2026

The Committee for 2025 -2026 needs to be appointed. Members have been proposed and seconded as below:

New committee nominees and roles

Chair: Caty Goodwin Propose: Beatty Currier 2[nd] : Helen Butcher

Treasurer: Helen Butcher Propose : Caty Goodwin 2[nd] : Jennifer Orpin

Secretary: Jennifer Orpin Propose: Caty Goodwin 2[nd] : Gemma Attrill

Open Committee Members: Charlie Barker, Rowanne Hammond, Tiffany McLean, Cecilia Dyson, George Dollner Propose: Caty Goodwin 2[nd] : Beatty Currier

Acorns Nursery School Independent Examiners Report

Independent Examiner's Report to the trustees of Acorns Nursery School

I report to the trustees on my examination of the financial statements of Acorns Nursery School for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 can 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:

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.

M H MATTHEWS FCCA CERTIFIED CHARTERED ACCOUNTANTS MHM Accounting Solutions 13 Mapledrakes Close Ewhurst

GU6 7QR

31 March 2026

Page 4

Acorns Nursery School Statement of Financial Activities

for the year ended 31 August 2025

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other
7
Total
Expenditure on:
Raising funds
8
Other
9
Total
Net gains on investments
Net income
10
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Total funds Total funds
2025 2025 2024
£ £ £
5,422 5,422 2,650
4,600 4,600 4,350
112,569 112,569 116,308
783 783 992
95,156 95,156 87,529
218,530 218,530 211,829
- - 1,055
201,830 201,830 174,452
201,830 201,830 175,507
- - -
16,700 16,700 36,322
- - -
16,700 16,700 36,322
16,700 16,700 36,322
111,010 111,010 74,688
127,710 127,710 111,010

Page 5

Acorns Nursery School Balance Sheet

at 31 August 2025

Charity No. 1028177
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors:Amount falling due within one year
14
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
15
Unrestricted funds
15
General funds
Reserves
15
Total funds
Approved by the trustees on 31 August 2025		 2025
£
22,348
22,348
1,756
156,968
158,724
(53,362)
105,362
127,710
127,710
127,710
127,710
127,710
127,710		 2024
£
26,307
26,307
768
109,669
110,437
(25,734)
84,703
111,010
111,010
111,010
111,010
111,010
111,010

And signed on their behalf by:

C. Goodwin Trustee 31 August 2025

Page 6

Acorns Nursery School Notes to the Accounts

for the year ended 31 August 2025

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 7

Acorns Nursery School Notes to the Accounts

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 of the 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 of grants 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 of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Fixture and Fittings 18%% Reducing

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 8

Acorns Nursery School Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 9

Acorns Nursery School Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
Total
Expenditure on:
Raising funds
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations
4
Income from charitable activities
Fund raising		 Unrestricted
£
5,422
5,422
Unrestricted
£
4,600
4,600		 Unrestricted
funds
2024
£
2,650
4,350
116,308
992
87,529
211,829
1,055
174,452
175,507
36,322
36,322
36,322
74,688
111,010
Total
2025
£
5,422
5,422
Total
2025
£
4,600
4,600		 Total funds
2024
£
2,650
4,350
116,308
992
87,529
211,829
1,055
174,452
175,507
36,322
36,322
36,322
74,688
111,010
Total
2024
£
2,650
2,650
Total
2024
£
4,350
4,350

Page 10

Acorns Nursery School Notes to the Accounts

5 Income from other trading activities

Fees
Registrations
Discounts
Sweatshirts
6
Income from investments
7
Other income
Grants
8
Expenditure on raising funds
Fundraising trading costs
Fees		 Unrestricted
£
112,566
300
(672)
375
112,569
Unrestricted
£
783
783
Unrestricted
£
95,156
95,156		 Total
2025
£
112,566
300
(672)
375
112,569
Total
2025
£
783
783
Total
2025
£
95,156
95,156		 Total
2024
£
117,034
1,875
(2,881)
280
116,308
Total
2024
£
992
992
Total
2024
£
87,529
87,529
Total
2025
£
-
-		 Total
2024
£
1,055
1,055

Page 11

Acorns Nursery School Notes to the Accounts

9 Other expenditure

Educational Products
Refreshments
Donations made
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
11 Staff costs
Salaries and wages
Pension costs
No employee received emoluments in excess of £60,000.
12 Tangible fixed assets
Cost or revaluation
At 1 September 2024
Additions
At 31 August 2025
Depreciation and
impairment
At 1 September 2024
Depreciation charge for the
year
At 31 August 2025
Net book values
At 31 August 2025
At 31 August 2024		 Unrestricted
£
10,992
4,869
361
151,794
-
19,279
4,905
5,570
4,060
201,830
2025
£
4,905
2025
143,746
3,830
147,576		 Total
2025
£
10,992
4,869
361
151,794
-
19,279
4,905
5,570
4,060
201,830
£
64,473
946
65,419
38,166
4,905
43,071
22,348
26,307		 Total
2024
£
14,503
3,070
175
117,478
8
23,659
6,295
4,779
4,485
174,452
2024
£
6,295
2024
111,487
3,282
114,769
Total
£
64,473
946
Fixture and
Fittings
£
-
-
-
-
-
-
-
-
65,419
38,166
4,905
43,071
22,348
26,307

Page 12

Acorns Nursery School Notes to the Accounts

13 Debtors

Trade debtors
Prepayments and accrued income
14 Creditors:
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred income
15 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
16 Analysis of net assets between funds
Fixed assets
Net current assets
17 Reconciliation of net debt
Cash and cash equivalents
Net debt		 2025
£
1,739
17
1,756
2025
£
-
1,249
1,025		 2024
£
768
-
768
2024
£
9,904
774
870
35,202 12,836
15,886 1,350
At 1
September
2024
111,010
111,010		 53,362
Incoming
resources
(including
other
gains/losses
)
£
218,530
218,530
At 1
September
2024
£		 Resources
expended
£
(201,830)
(201,830)
Unrestricted
funds
£
22,348
105,362
127,710
Cash flows
£		 25,734
At 31
August
2025
£
127,710
127,710
Total
£
22,348
105,362
127,710
At 31
August
2025
£
109,669 47,299 156,968
109,669
109,669		 47,299
47,299		 156,968
156,968

Page 13

Acorns Nursery School Notes to the Accounts

18 Commitments

Operating lease commitments

Annual commitments under non-cancellable operating leases are as follows:

2025 2025 2024 2024
Land and
buildings		 Other Land and
buildings		 Other
£ £ £ £
Operating leases with expiry date:
Pension commitments
2025 2024
£ £
The pension cost charge to the charity
amounted to: 3,830 3,282

Page 14

Acorns Nursery School Statement of Cash flows for the year ended 31 August 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2025
£
16,700
4,905
(95,939)
(988)
27,628
(47,694)
(946)
95,939
94,993
-
47,299
109,669
156,968		 2024
£
36,322
6,295
(88,521)
-
(6,158)
(52,062)
(3,101)
88,521
85,420
-
33,358
76,311
109,669
Components of cash and cash equivalents
Cash and bank balances 156,968 109,669
156,968 109,669

Page 15

Acorns Nursery School Detailed Statement of Financial Activities

for the year ended 31 August 2025

Income and endowments from:
Donations and legacies
Donations
Charitable activities
Fund raising
Other trading activities
Fees
Registrations
Discounts
Sweatshirts
Investments
Other
Grants
Total income and endowments
Expenditure on:
Costs of other trading activities
Fees
Total of expenditure on raising
funds
Other expenditure
Educational Products
Refreshments
Donations made
Employee costs
Salaries/wages
Pension costs
Staff training
Staff welfare
Travel and subsistence		 Unrestricted
funds
2025
£
5,422
5,422
4,600
4,600
112,566
300
(672)
375
112,569
783
783
95,156
95,156
218,530
-
-
-
10,992
4,869
361
16,222
143,746
3,830
3,877
341
151,794
-
-		 Total funds
2025
£
5,422
5,422
4,600
4,600
112,566
300
(672)
375
112,569
783
783
95,156
95,156
218,530
-
-
-
10,992
4,869
361
16,222
143,746
3,830
3,877
341
151,794
-
-		 Total funds
2024
£
2,650
2,650
4,350
4,350
117,034
1,875
(2,881)
280
116,308
992
992
87,529
87,529
211,829
1,055
1,055
1,055
14,503
3,070
175
17,748
111,487
3,282
2,469
240
117,478
8
8

Page 16

Acorns Nursery School

Detailed Statement of Financial Activities

Premises costs
Rent
Premises cleaning
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixture and
Fittings
Depreciation of
General insurances
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net losses on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 8,379
1,623
8,385
892
19,279
-
4,905
1,576
1,233
532
1,338
31
860
10,475
400
2,100
1,560
4,060
201,830
201,830
-
16,700
16,700
-
16,700
111,010
127,710		 8,379
1,623
8,385
892
19,279
-
4,905
1,576
1,233
532
1,338
31
860
10,475
400
2,100
1,560
4,060
201,830
201,830
-
16,700
16,700
-
16,700
111,010
127,710		 14,364
815
7,413
1,067
23,659
-
6,295
990
1,482
758
513
-
1,036
11,074
360
2,325
1,800
4,485
174,452
175,507
-
36,322
36,322
-
36,322
74,688
111,010

Page 17