## **Acorns Childcare (Masham)**
**Trustees' Report and Financial Statements for the year ended 31 August 2025**
**Charity number: 1035056**
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## **Contents**
Legal and administrative information ............................................................................................. 3 Report of the Trustees for the year ended 31 August 2025 ........................................................... 4 Structure, governance and management ................................................................................... 4 Objectives and activities .............................................................................................................. 4 Achievements and performance ................................................................................................. 4 Future plans ................................................................................................................................. 5 Financial review ........................................................................................................................... 5 Statement of Trustees’ Responsibilities ...................................................................................... 6 Independent Examiner’s Report to the Trustees of [Charity Name] .............................................. 7 Respective responsibilities of Trustees and Independent Examiner .......................................... 7 Basis of Independent Examiner’s Statement .............................................................................. 7 Independent Examiner’s Statement ............................................................................................ 7 Appendices ...................................................................................................................................... 9 Receipts & Payments Statement ................................................................................................. 9 Statement of Assets & Liabilities ............................................................................................... 10
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## **Legal and administrative information**
|**Charity number**|1035056|
|---|---|
|**Registered office**|The Old Police House|
||Little Market Place|
||Masham, Ripon|
||North Yorkshire|
||HG4 4DY|
|**Trustees**|V Broadwith (Secretary)|
||J Fuller (Chair)|
||H Metcalfe|
||S Goodyear|
||D Sharp (Treasurer)|
||B Wilson|
||H Ashby (Vice Chair)|
||N Farrington|
||M Goodall|
||T Bennett|
||V Mangan|
|**Manager**|Mrs V Horspool|
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## **Report of the Trustees for the year ended 31 August 2025**
The Trustees present their report and the financial statements for the year ended 31 August 2025. The Trustees who served during the year and up to the date of this report are set out on page 3.
## **Structure, governance and management**
The Charity remains governed by its constitution dated 29 October 2014. Trustees are elected at the AGM and meet regularly (monthly) throughout the year, with the Charity’s manager also in attendance.
## **Objectives and activities**
The charity aims to enhance the development and education of children under statutory school age through childcare and community engagement. It does this by:
- Offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability;
- Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local area;
- Instigating, adhering to, and furthering the aims of, the Early Years Alliance.
The Charity’s activities are provided in accordance with its objectives, and includes preschool and holiday clubs as well as wraparound care for school children (breakfast club).
## **Achievements and performance**
The setting began the year with 21 children, rising to 27 by July. 14 children moved to primary school. Holiday club provision remained popular.
## **Staffing**
Staffing remained consistent throughout the year, although one staff member was on long-term sick leave.
## **Training**
Staff accessed ongoing training including leadership, SENCO development, and online courses through Noodle Now.
## **Little Acorns**
The group faced challenges but was successfully reintroduced in September.
## **Unfunded weeks**
Government changes introduced three unfunded weeks; adjustments to opening dates were made in consultation with parents to accommodate for this.
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## **Community engagement**
Children visited the Wednesday Welcome group twice during the year, to support intergenerational links.
## **Facilities**
Fundraising enabled improvements to the outdoor area, celebrated with an open morning.
## **Future plans**
Continue developing provision, staff training, marketing, and outdoor learning.
## **Financial review**
The statements show a loss for the year of £14,224 (2024 – profit of £7,464 excluding depreciation). See appendices on page 9 and 10 for full details.
## **Reserves**
The charity has a policy to maintain £25,000 in reserves, intended to cover approximately three months of operating costs. This is in line with the Charity Commission’s recommendations but is not mandatory. Due to the loss incurred during the year, the reserves balance has reduced to £20,787 and will need to recover in future years.
## **Basis of Preparation of Accounts**
The Trustees have prepared the accounts for the year ended 31 August 2025 on a receipts and payments basis.
The charity is an unincorporated charity with income below the statutory threshold, and the Trustees have therefore taken advantage of the option available under the Charities Act 2011 to prepare receipts and payments accounts rather than accruals accounts.
Receipts and payments accounts record cash received and cash paid during the financial year, together with a statement of assets and liabilities at the year end. These accounts do not include debtors, creditors, or non-cash items.
The Trustees consider that the receipts and payments accounts provide a suitable and transparent view of the charity’s financial activities for the year and meet the reporting requirements of the Charity Commission for charities of this size.
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## **Statement of Trustees’ Responsibilities**
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities Statement of Recommended Practice (SORP);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2015.
They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
_Approved by the Trustees on 9th June 2026 and signed on their behalf by:_
Helen Ashby, Vice Chair
Helen Ashby (Jun 25, 2026 12:53:39 GMT+1)
____________________
Vicky Broadwith, Secretary
Vicky Broadwith (Jun 25, 2026 15:40:56 GMT+1)
____________________
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## **Independent Examiner’s Report to the Trustees of Acorns Childcare (Masham)**
I report on the receipts and payments accounts of Acorns Childcare (Masham) for the year ended 31 August 2025, which are set out on pages 9 and 10.
## **Respective responsibilities of Trustees and Independent Examiner**
The charity’s Trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and
- state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Statement**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the receipts and payments accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view. The report is limited to those matters set out in the statement below.
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep proper accounting records in accordance with section 130 of the Act; and
- to prepare accounts which accord with those accounting records and comply with the accounting requirements of the Act
have not been met; or
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2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Naeem Uddin ACMA 182 Linkfield Road Isleworth TW7 6QU**
## Date: **24/06/2026**
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## **Appendices**
The accounts have been prepared on a receipts and payments basis in accordance with the Charities Act 2011. This method has been adopted as the charity’s income is below the statutory threshold, and the Trustees consider it appropriate for the size and nature of the charity.
## **Receipts & Payments Statement**
**----- Start of picture text -----**
Section A Receipts and payments
Unrestricted funds Restricted funds Endowment funds Total funds
to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Charitable Activities:
Term Fees 101,982 - - 101,982
Holiday Club 658 - - 658
Grants & Donations - - - -
Fundraising 2,639 - - 2,639
Milk & Food Refunds 375 - - 375
Investment Income:
Bank Interest Receivable 440 - - 440
106,095 - - 106,095
Sub total (Gross income for AR)
A2 Asset and investment sales,
(see table).
- - - -
- - - -
Sub total [ - ] - - -
Total receipts 106,095 - - 106,095
A3 Payments
Charitable Activities:
Staff Costs 101,099 - - 101,099
Training 1,468 - - 1,468
Food & Drink 3,751 - - 3,751
Materials & Equipment 4,032 - - 4,032
Premises Costs 985 - - 985
Insurance & Memberships 939 - - 939
Utilities 3,752 - - 3,752
Uniforms 373 - - 373
Professional fees incl DBS 237 - - 237
Accountancy 2,784 2,784
Maintenance 823 823
Sundry Expenses 76 76
Sub total [ 120,319 ] - - 120,319
A4 Asset and investment
purchases, (see table)
- - - -
- - - -
Sub total [ - ] - - -
Total payments 120,319 - - 120,319
Net of receipts/(payments) - 14,224 - - - 14,224
A5 Transfers between funds - - - -
A6 Cash funds last year end 37,875 - - 37,875
Cash funds this year end 23,651 - - 23,651
**----- End of picture text -----**
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## **Statement of Assets & Liabilities**
**----- Start of picture text -----**
Section B Statement of assets and liabilities at the end of the period
Categories Details Unrestricted funds Restricted funds Endowment funds
to nearest £ to nearest £ to nearest £
B1 Cash funds Current Account balance 2,017 - -
Savings Account balance 20,787 - -
Cash in hand (petty cash) balance 847 - -
Total cash funds 23,651 - -
(agree balances with receipts and payments account(s)) OK OK OK
Unrestricted funds Restricted funds Endowment funds
Details to nearest £ to nearest £ to nearest £
**----- End of picture text -----**
||**Details**|**Unrestricted funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Endowment funds**
**to nearest £**|
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|**B5 Liabilities**
**B4 Assets retained for the**
**charity’s own use**
**B3 Investment assets**
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||**Details**|**Fund to which asset belongs**|**Cost (optional)**|**Current value (optional)**|
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||**Details**|**Fund to which asset belongs**|**Cost (optional)**|**Current value (optional)**|
||Plant & Machinery- various||**-**|**-**|
||Fixture & Fittings - various||**-**|**-**|
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||**Details**|**Fund to which liability**
**relates**|**Amount due (optional)**|**When due (optional)**|
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