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•y￿Combe 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 th￿r 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 Ctyss 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 activ￿e$ 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 PraCt￿e 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 ap￿ltable 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 p￿pared 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 a￿lcable 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 wh￿h has since been The financial statements are prepar•J in sterliNJ whi(* is the fvncaional CU￿ncY of the charity and rounded to the nearest pound. There are no stgnificant areas of jUdg￿ts ￿ 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 con￿rn. 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. Ex￿ndItUre Liabilities are recognised as expenditurE as sC￿n as there is a lega or￿nstrUctive 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 particl￿aT 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 Ind￿d￿ cash a￿1 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 se￿e the obligation (an be measured or estimated rella￿y. 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 (￿r￿ribUtiOn pensk)n scheme. Contributions payable lo the charl￿$ pension scheme are charged to the Staten￿t 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 inte￿t 227 347 INCOME FROM CHAR￿ABLE 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 cHAR￿ABLE 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 reSoU￿S 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 ac*vilies Play9roup Accountancy and Independent examin*ion 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 fO￿ard 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 a￿rU81 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 J￿Y 2025. Page 13