INDEPENDENT EXAMINERS, REPORT ON THE ACCOUNTS FOR THE
YEAR ENDED 31° MARCH 2023
LITTLE ACORNS NURSERY
CHARITY NUMBER 1035065
I report to the trustees on my examination of the accounts of the above charity
("the Trust") for the year ended 31" March 2023.
Responsibilities and basis of report
As the charity's trustees. you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust's accounts carried out under
section 145 of the 2011 Act and in caTrying out my examination, I have
followed all the appIl￿ble Directions given by the Charity Commission under
section 145{5)(b) of the Act.
Independent examiner's $tatem¢nt
I have Completed my examination. I confirm that no material matters have
come to my attention in connection with the examination which gives me
ause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130
of the Charities Act; or
the accounts did not accord with the accounting records. or
the accounts did not comply with the applicable requirements
concerning the fonn and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination.
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 accounts to be reached.
MrR TRoweFCCA..
-Dat¢ 12, March 2025
Rowe Accountancy and Solutions
Chartered Certified A¢countAnts
22 Fore SireeL
Camelford, Cornwall PL32 9PG

LITTLE ACORNS NURSERY
CHARITY NUMBER: 1035065
ACCOUNTS FOR THE YEAR ENDED
31" MARCH 2023
Rowe Accountancy and Tax Solutions
Chartered Certified Accountallt5
22 Fore Street
Camelford
Cornwall
PL32 9PG

LITTLE ACORNS NURSERY
ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2023
CASH AT BANK
Barclays Current Account
Barclays Deposit Account
8.652.96
10,422.10
19,075.06
DEBTORS AND PREPAYMENTS
7,200.34
TOTAL CURRENT ASSETS
26,275.40
CURRENT LIABILITIES
Creditors and Accruals
671.91
NET CURRENT ASSETS
25,603.49
ACCUMULATED FUND
Opening Balance 1st April 2022
Less'.Excess of Expenditure over Income for the year
BALANCE OF FUND REPRESENTED BY NET CURRENT ASSETS
28,697.48
3,093.99
25,603.49

LirrLE ACORNS NURSERY
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st MARCH 2023
RECEIPTS
Nursery fees, & other sundry receipts
Nursery Education Funding
Deposit Account Interest
TOTAL RECEIPTS
11,844.50
87,582.85
21.27
99,448.62
PAYMENTS
Rent
Cleaning materials & Waste
Wages
Employer Pension contributions
Milk ,Fruit & Snacks
Insurance
SOf￿are & Licen￿ fees
Repairs and Renewals
Telephone
Training
Wovina
Ofsted fee
Office Supplies
Payroll bureau fees
Accountancy fee
HMRC - Penalty for failing to file return by due date
Sundry expenses
TOTAL EXPENDITURE
5,580.00
1,383.58
87,073.45
365.69
689.51
993.19
514.80
571.72
535.30
1,008.80
472.12
50.00
1,130.55
604.15
540.00
100.00
929.75
102,542.61
Excess of Expenditure over Income for year
3,093.99