Widcombe Acorns ,. Certie Foo*sth¢ REGISTERED CHARrrY NUMBER: 1029494 Re rt of the Trustees and Unaudltod Fin lal Slatements for th• Year Endod 31 Jul 2025 d¢ombe Acorns Pla rou Monahans Chartered Accountants Hemies House Fire Fly Avenue Swindon Wiltshire SN2 2GA
Idcombe Acoms Pl rou Contents of the Flnancial Statements for the Year Ended 31 Jul 2025 Page Report of the Trusteas I to 3 Independent Examinerfs Report Statement of Financlal Actlvltles Balance Sheet Notes to the Flnancial Statem&nts 7 to 13
1•yCombe Acorn$ Pla rt of the Trustees for th Year Ended 31 Jul 2 The tnjstees present their report with the financial statements of the challty for lh8 year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to ¢harities preparing thr a¢wunts in accordance with the Financial Reporting Standard applicable in the UK arKI Republic of Ireland IFRS 102) leffective 1 January 20191. OBJECTIVES AND ACTMTIES Objectives and aims Objects.. To enhan the development and education of ¢hddren under statutory school age by encouraging parents to understsnd and provide for the needs of their children through communty groups Slgnlficant acttvitles Widcombe Acoms Pre-school Is Bath's onty Cty<entre Forest School and provides daycare for pre-schooler5. Our ehildren love being outside in all weathers exploring our fantsstic outdoor space. building dens. gardening and cooking on the campfire. Graded 'outstanding- by Ofsted for the past five inspections, we have a safe. happy & creative environment with well thoughl-out 1ndcr and outd(M)r spac. Public bgneflt The trL¢slee5 have paid due regard lo the Charity Commission's guidanc8 on public benefit in deciding whal activiltes the charity shoukl undertake. The trustees cons•Jer that they have acted for the public benefrt. ACHIEVEMENTS AND PERFORMANCE Charjtable activities The la51 academic year was a posilive and successftA year for Acoms. Throughout the year staff have continued to work hard to maintain an indusNe envimnm8ntforall. Staff have FAanned the curriculum to inspire children's leaming and curiosrty in line with the qUIrementS of the Earfy Years Foundabon Stage. We have also planned and delNered engaging activthes that are uniquely possible in our setting induding- gardening through the seasons. developing oijr Forest sch(xJF and focused topic-based acttvitses. Examples of these include'Heallhy Eating. and suence experiments. Children have been out in th8 community visiting The Egg theatre, l¢xal garden centre and rddway slation. Over the year Acorns has maintsined a high take up on places wrth a total of 38 children attending over the 5 days offered each week. Staff have cffjntinued to work skbjfully to weave all areas of children's thming and development into a curriculum vthich captures the interest arKI imagination of the children. OFSTED inspded Awrr in July 2025. Acc¥ns were delightwj to be graded 'Outstanding' in all areas of learning for the fifth instction in a row. The inspector observed and noted that at Acoms, children 'rnake exceptional progress-. Another comment recryJnrzed how "staff scaffold children's leamin9 Wtth well-timed support and gnthusiastic ideas.. Parents, feedback has continually been ovehe[MiY posrtive general s6ntiment is reflected in this quote. My child's experien al Acoms has been above and beyond what we couks have hoped for, the team there have really brought osjt the best in him and aliowwj his creativty and confidenc to flourish.. Fundraising activiti8s Throughout the year the Acoms. Parent C(mmittee have b*Jrked lother wtih the trustees and staff on variety offundraising initiatives to support the charity. Th indude a Christmas shrm and p8ty. cake sales, a quiz nuht, a popup pub nighL an altIOn and a summer party. FINANCIAL REVIEW Flnanclal positlon At 31 July 2025 totsl fund were £140.838. Page I
Widcombe Acorn5 Pla rou Re rt of the Trustees the Year Endèd 31 Jul 2025 FINANCIAL REVIEW Re$ervos pollcy The Iruslees have established a ReseNes Poltcy to en$ that the charity maintains suffiuent funds lo support its ongolng activities a1 manage unforeseen financial pressures. Th8 trustees aim lo maintain unrestricted reseNes equNal8nl to appr0matety 4-6 months of operating expenditure which is cUrrenY eslimaled at £75.0) lo £1CK1,C. At the end of the ffinanual year. the chartty held £140,838 in unrestrthd resetv8s which is in excess of the required level. The trustees review the reserves poiicy annually to ensure that it remains approFHbale to th8 needs and financial position of the chanty. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity is controlled by its govemirwJ d(men( 8 tjeed of trusl and eonslitijtes an unincorporated charity. Recrultment and appointment of new trustses During the year the charty retsined its core group of tmslee5 and appoint&l Jane LaThJ as tnjstee in October 2025. Trustees are clled in accordance with the charity's goveming document and are selected lo ensure an appropdate balar of skills. knowledge aid axpwience to support the effective govaman of the charlty. Potential trvstees are identified through existing neorkS and recommendations and are subject lo approval by the board of tTUStees and Aeoms management leam. New truslees must complete DBS checks and EY2 authorisation. New Injslees receive an inducticffi trj famdiarise them 7Mth the ch8riVs activities, govemance arrangements and resFM)nsibiliti8s. The trustees meet at least qvarterty lo VIeW the charitys aclivitigs and make key strategic and operational decisions relating lo the management of the setting and the delivery of high-qualty aarty years education. REFERENCE AND ADMINISTRATIVE DETAILS Regist•red Charity nurnber 1029494 Prlncipal addr•s$ St. Marks Communty Centre St. Marks Road Tru5te8s Jane Lang - appointed 13 October 2025 Christopher Henry Sarah James Helen Harvey Richard Heath Louise Gilliland Independent Examlner James Gare DCtk4 Monahans Chartered Accountants Hermes House Fire Fly Avenue Swindon Wiltshire SN2 2GA Page 2
Idcombe Acoms Pla rou Re ort of the T stees for the Year Ended 31 Jul 2 Approv Jg by order ol the board of trustees on .. .............. nd signed on its behalf by.. S James- stee Page 3
Inde ndent Exarninerfs Ra orttotheT WIdcom Acorns Pla rou of Independont examln•rfs report to the trusts•$ of Widcomb• Acorns Playgroup I report to the charty trustees on my examinth.on of the accounts of wcOmbe Acoms Playgroup (the Trust) for the year ended 31 July 2025. ResponsibilÈties and basis of rgport As the charity trustees of the Trust you are respOne for the weparation of the a¢nts in accordance wth the requiTemenls of the Charities Act 2011 llhe AcV}. I report in respect of my examination of the Trusys accounts carrted out under Section 145 of the Act and in carying out my examination I have fdlowed all alcable Directions gNen by the Charity Commission under Section 145151{bl of the Act. Indopendent examlnefs Sement Since your charity's gross income exceeded £250,IXM) your examiner must be a member of a listed body. I can confimi that l am qualrfied to undertake the examination because l am a member of Ihe Instttute of Chartered Accountants in England arKI Wales. whi¢h is one of the listed bodles. I have cCxmpIed my examination. I confirni that no material matters have come to my attention in connection with the examination gNing me uSe to believe that in any material respect". accounting records were not kept in respect of the Trust 8s requlred by Section 130 of the Act" or the accounts do not accord wtth those records; or the accounts do not comply wilh the applicable requirements conceming the form arml conlent of a¢¢ounls set out in the Chariiies (Accounts and Reports) Regulations 2008 other than any requirement that the accounts gNe a true and fair view which 15 Trjt a matter consKlered as part of an independent examination. I have no concems and have com8 acx>ss no other matters in connection with the examination to which attention should be drawn in this reFKXt in order to enab a proper understanding of the accounts lo be reachod. James Gare DChA Monahans Chartered Accountants Hermes House Fire Fly Avenue Swndon Wiltshire SN2 2GA Date". Page 4
Id¢ombe Acoms Pla rou Statement of Financial A¢tlvities for the Year Ended 31 Jul 2025 2025 Unrestricted fund 2024 Total funds as restated Notes INCOME AND ENDOWMENTS FROM Donations and legacies 12.oc 650 Charftable activttles Playgroup 285.509 246.093 Other trading activities Investment incc 7.S)9 227 13.523 347 Totsl 305,245 260,613 EXPENDrruRE ON Raising funds 2.827 2.462 Charitabl• a¢tivitiOS Playgroup 214,631 Total 250.665 217,093 NEf INCOME 43,520 RECONCILIATION OF FUNDS Total fijnds brought forward 86.258 42,738 TOTAL FUNDS CARRIED FORWARD 140,838 The r)teS fomi part of these financial statem8nts Page 5
Widcombe Acoms Pla Balance Sheet 31 Jul 2025 Unrestricted fund 2024 Total funds as restated Notes CURRENT ASSErs Debtor5 Cash at bank 15 1.958 140,800 6,906 79,352 142.758 86.258 CREDffORS Amounts falling due wlthln on8 yèar 16 {1.920) NET CURRENT ASSETS 86,258 TOTAL ASSETS LESS CURREKT UABILITIES 140,838 86,258 NET ASSETS 140.838 86,258 FUNDS Unrestricted funds 17 140.838 TOTAL FUNDS 140,838 86,258 The finan lemen wer6 apwoved ty the Board of Trustees and authorise4J for issue on .. and were signed on its behaff by: The notes fc¥m part ofth8se finanual ststements Page 6
Widcombe Acorns Pl rou Notes to the Flnanclal Statements forthe Y¢ar Ended 31 Jul 2025 STATUTORY INFORMATION Widcombe Acoms Playgroup is an uninwporated charity. The regislered office address. natrjre of the chari$ operations and principal active$ can be found in the Tru51ees' Repcxt. ACCOUNTING POUCIES Basis of preparing the financlal $tstem•nts The financial statements of the charity, which is a public benefft entity under FRS 102. have been prepared in accordance the Charibes SORP IFRS 1021 'Accounting and Reporttng by Charities.. ststement of Recommended PraCte applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191.. Financial Reporttng Standard 102 Tr Financsal Reporting Stsndard apltable in the UK and Republic of Ireland. and the Charities Act 2011. The financial statements have been prepared under the historsrA cost cg)nvention. The financial statements hav& been ppared to give a Yrue aThJ fai view and have departed from Ihe Charities IAccDunts and Reports) R8gulations 2008 only to the 8tsnt required to provide a 'true and fair view. Thts departure has invcAved following the Accounting and Reporting by Charities". Statement of Recommend Prath"ce alcable to charitie5 FKeparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 rather than the Accounting and Reporting by Charits"es.' Statement of Recommended Practiee effective from 1 April 2005 whh has since been The financial statements are prepar•J in sterliNJ whi(* is the fvncaional CUncY of the charity and rounded to the nearest pound. There are no stgnificant areas of jUdgts key sources ofestimation uncertainty. Golng concgm The Truslees assess %thether the use of going concem in preparing the financial statements is appropriate i.e. whether there are any material uncertainties lated to events or conditions that may cast signthcant doubt on the ability of the charity to continue as a going wncem. The Trustees make this assessment in respect of a period of at least year from the date of aulhorisation for issue of Ihe financjal stat8m&nts and have conduded th31 the charity has adequate resources to continLJe in operational existence for the foreseeable luture and Ihere are no material uncertainties about the charity's ability to continue as a going conrn. In making this assessment. the Trustees have reviewed the balance sheet. the likety fvlure cash Ilows of the charity and have o)nsidered the funds available al this point in time. Incomè All income is recognised in the Statèment of Financ4al Activitias once tha tharity has enUd&ment to the ftjnds, il is probable that the income wll be received and the amount be measured reliably. Income from govemment and other grants are recryjnised at fair value when the charity has entitlement after any perfomiance o¥)nditions have been met, it is probable that the income will be received, and Ihe amount can be measured reliabty. If entttlemenl is not met then these amounts are ¢Jeferred. ExndItUre Liabilities are recognised as expenditurE as sCn as there is a lega ornstrUctive obligation committing the charity to that expendriure, r( is probable that a transfer of economic benefrts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accru81s basis 8nd has been dasstfied underheadings that aggregate all cost related to the category. Where costs cannot be direcuy attributwj to particlaT headings they have been allocated to activities on a basis consistent with the use of resources. Irrecoverable VAT is charged against the expenditure heading for which it was incurred. Page 7 (x)ntinued...
WIdcom A¢0rn5 Pl rou Notes to the Flnan¢lal Statements - eontlnued for the Year Ended 31 Jul 2025 ACCOUNllNG POLICIES - contlnu Taxatlon The Charity is exempl from tsx on its charitable actNilies. Fund accouTrtlng unrestn.cted funds can b6 used in accrxdance th the charilable objectives at the dtscretion of the trustees. Restricted funds can only be us8d for parts"cular restricted purposes within the obiects of the Gharty. Restrictions arise when specified by the donor or when funds are raised for parttcular restricted purposes. FLFrther explanation of th& nature and purpose of each fvnd is irKluded in the notes to the financial statements. Dèbtors Trade and olhor debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaMI net of any trade discounts due. Cash at bank and In hand Cash al bank and cash in hand Indd cash a1 short temi higNy liquhl inv&stments with a short matur¢ty of three months orless from the date of acquisition or opening ofthe deposit or similar a(Unt. Current liabllltles Creditors are recognised where the charity has a presenl obligation r8sulting from a past event that will probably result in the transfer of ftjnds to a third paty and the amunt due lo see the obligation (an be measured or estimated rellay. Creditors arp rrf)rmaly recojnised at their setllement amoLtnl after allowing for any trade discounts due. Financlal Instruments The charity only has financial assets and finarKial liabilitses of 8 kind that qualrfy as basFC financial instruments. Basic finanual instruments are inttially reco3niwJ al transacjion value and subsequenty measured at their setuemenl value. Retlrement benefits The charity operates a defined (rribUtiOn pensk)n scheme. Contributions payable lo the charl$ pension scheme are charged to the Statent of Financial Activities in the period lo which they relate. DONATIONS AND LEGACIES 2025 2024 as restated Donation$ 12,000 650 Page 8 continued...
l•Y•dcombe Acorns Pla rou Notes to e Fthancial Statements - continued for the Year Ended 31 Jul 2025 OTHER TFiADING ACTivmES 2025 2024 as restated Fundraising events 13.523 INVESTMENT INCOME 2025 2024 as restsled Dewsit account intet 227 347 INCOME FROM CHARABLE ACTivrriES 2025 2024 as restated A£tivty Playgroup Fyaygroup Playgroup Flaygroup Eady Years Entitlement Fees received Extra ftjnding Registration f 114.298 165,786 2.625 88,071 145,793 9,529 2,700 285.509 246,093 RAISING FUNDS othor tradlng actlvltles 2025 2024 as restated FLtndraising costs 2,462 cHARABLE ACTivmES COSTS Direct Costs Isaa note 91 Support osts (see note 10) Totals PEaygroup 245.918 Page 9 continued...
Widcombo Acorns Pla rou Notes to the Flnancial Sta ents - contln for the Year Ended 31 Jul 2025 DIRECT COSTS OF CHARITABLE ACTivmES 2025 2024 as reststed Staff costs Rent and utilitss Insurance Office admin and tech support Cleaning Equipment and maint8narKe Remedial therapy Education and training Membership fees and subscriptrjns Educational reSoUS Snacks Garden Sundries 207.032 16.109 1.592 2.590 182.742 15,990 1,006 2,588 561 1,569 1,480 557 610 5.729 80 720 3,172 li 2.856 3.524 764 1,975 3,575 599 1.379 245.918 214.631 10. SUPPORT COSTS Govemance aygroup 1,920 Suprx)rt costs. induded in the atx)ve. are as fdlows.. 2025 2024 as restated Totsl acvilies Play9roup Accountancy and Independent examinion 1.920 11. TRUSTEES. REMUNERATION AND BENEFrrs There were no trustg8s' romuneration w olher ben&ffts for the year ended 31 Juty 2025 norforthe year ended 31 July 2024. Trust•os' expenses There were rl) trustees, exFenses p8id for the year eThJed 31 July 2025 nor for the year ended 31 July 2024. Page 10 ntinued...
Widcombe Acorns Pla s to the Financial Statements- continu for the Yèar Ended 31 Jul 2025 12. STAFF COSTS 2025 2024 as reststed Wages and salaries 207.032 182.742 207.032 182,742 The average mcmthty number of empbyees during Ihe year was as folows: 2025 2024 as reststeij 10 Empknyee$ Supply 11 10 No employees receNed emoluments in excess of£60.0. 13. COMPARATIVES FOR THE STATEAIENT OF FINANCIAL ACTivrtlES Unrestricted fund as restated INCOME AND ENDOWMENTS FROM Donations and legacies 650 Charltable activltles aygroup 246.093 Other trading tiVitIes Investment inco 13.523 347 Total 260 613 EXPENDITURE ON Raising funds 2,462 Charitable activities eygroup 214.631 Total 217.093 NEf INCOME 43,520 RECONCIUATION OF FUNDS Ttslal funds br(MJght fOard 42.738 TOTAL FUNDS CARRIED FORWARD 86.258 Page 11 c*tinUed...
Idcombe Acoms Pla rou Notes to the Flnancial Statements - conllnued for the Year Ended 31 Jul 2025 14. PRIOR YEAR ADJUSTMENT The chaiity has exceeded the threshokj for preparrng receipt and payment accounts. Therefore the comp8ratives have been reststed to refFect arU81 accounb.ng adjustments such as prepayments, accrued income and accTuals. 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 as reststed Prepayments and accrued inc4Jme 1,958 16. CREDITORS: AMOUNTS FALUNG DUE YIITHIN ONE YEAR 2025 2024 as restated Accrued expenses 1.920 17. MOVEMENT IN FUNDS movement tn funds At 31.7.25 At 1.8.24 Unrestricted funds General fund 86,258 140.838 TOTAL FUNDS 86.258 Net movemerrt in funds. induded n the above are as follu•¥S: Incoming Resources Movement resources expended in funds Unrnstrictod funds General fund 305.245 1250.6651 54,580 TOTAL FUNDS 305,245 250,665) 54.580 Comparatives for movement in fund$ Net movement in funds At 1.8.23 31.7.24 Unro$trl¢ted funds General fund 42.738 43.520 86.258 TOTAL FUNDS 42.738 43,520 86.258 Page 12 (x)ntinued...
Wld¢omb• Acorns Pla rou Nots$ to the Financial Stat ments - Contlnu forthe Year Ended 31 Jul 2025 17. MOVEMENT IN FUNDS - continued Comparative net movement funds. induded in the atrn are as fL4Iows: IncomiThJ resources Resources expended Movemenl In funds Unrestricted fvnd$ General fund 260.613 1217,0931 43.520 TOTAL FUNDS 260.613 217,0931 43,520 18. EMPLOYEE BENEFrr OBUGATIONS The charity operates a defined contribution pensKJll scheme. Tr Costs for the period was £4,433. No contributions war9 owing al thg balance sheet date. 19. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 JY 2025. Page 13