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← Acorn Playgroup And Pre-School

2025-08-31-accounts

Minutes of the Annual General Meeting

Wednesday 4[th] February 2026 , 6:30pm

Held at Acorn Playgroup and Pre-school

Attendees: Roxanne Speede (Manager), Delia Alves (Deputy Manager and General Trustee), Joanne Codd (General Trustee), Charlene Jones (Parent), Stehanie Sidery (Parent).

Apologies: Connor Tobin (Chairperson), Sacha Glasgow-Smith (Treasurer), Jana Peake (Secretary), Jessica Baldwin (General Trustee), Annabelle Swan (parent), Ciara Sheridan (Parent), Keith Jones (Accountant).

1. Welcome

Roxanne welcomed everyone to the AGM and thanked them for coming.

2. Apologies for Absence

Noted above.

3. Minutes from 2023-2024 AGM

The minutes from last year were distributed via email to all parents, trustees and staff on Thursday 29[th] January 2026 with no queries raised, therefore the minutes were confirmed as read and agreed. Copies of the minutes were made available during the AGM for attendees to read.

4. Manager’s Report – Roxanne Speede

It is a pleasure to present my third Annual General Meeting report as Manager of Acorn. I would like to begin by expressing my sincere thanks to our dedicated staff team, our trustees, and our wonderfully supportive families. Your commitment to Acorn continues to shape a nurturing, vibrant, and ambitious learning community for our children.

Where are we now?

Acorn has continued to thrive over the past year, with consistently high levels of attendance and sessional hours. Our provision remains in strong demand, reflecting the trust families place in us and the high-quality experiences we offer.

A key focus this year has been to prepare and implement the updated government Early Years Foundation Stage reforms ready for their commencement date of September 2025. The reforms were designed to:

All the September 2025 EYFS updates are now fully in place at Acorn. We have updated our policies, strengthened our safeguarding procedures, and embedded the new nutrition guidance into our mealtime routines to ensure we continue to meet national expectations.

We are in the process of recruiting a new Early Years Practitioner. Although we have received several applications, none have met the requirement for a full and relevant early years qualification, so we are continuing our search to ensure we appoint the right person for the role.

On 5th December 2025, we welcomed Ofsted into Acorn, and it was a moment that truly reflected who we are as a setting. We are incredibly proud to share that Acorn was graded STRONG across all areas. This result means so much to us because it recognises the heart, commitment, and sheer hard work that our team pours into every single day.

The inspectors saw what we see daily: a curriculum that genuinely supports children to grow and flourish, relationships filled with warmth and trust, and a setting where care, safety, and ambition are woven into every routine and interaction. Our team’s passion shone through, and this grading is a testament to the love, professionalism, and dedication that each member brings to Acorn.

Improvements Made This Year

Significant improvements have been made to both our indoor and outdoor learning environments, including:

These improvements ensure that all areas of the EYFS remain accessible, engaging, and inspiring for our children.

Curriculum Development

We have ensured that our curriculum (Golden Goals) is inclusive, ambitious, and consistently high in quality that meets the needs of our current cohort. Our Golden Goals set out the key skills, knowledge, and attitudes we want every child to develop before they move on to Reception. They guide everything we do, not just during focused learning but throughout the entire day. We have embedded our termly topics, providing a consistent and enriching sequence of learning experiences each year. High expectations for what children can achieve are woven through all routines and moments of care. Whether children are eating, tidying, washing hands, or transitioning between activities, staff use these everyday opportunities to teach, model language, build independence, and support emotional development.

Our curriculum clearly sets out the key achievements we aim for all children to reach as they transition into Reception, alongside the teaching steps required to support them.

Above all, our curriculum reflects our core belief that children should feel happy, safe, curious, and confident, with every opportunity to explore, learn, and flourish.

Plans for the Coming Year

Looking ahead, we have an ambitious program of further improvements:

These developments will continue to strengthen our environment and enhance the quality of experience we offer.

Conclusion

I would like to extend my deepest and most heartfelt thanks to our incredible Acorn team Delia, Sonia, Lisa, Tara and Linda. Your dedication, professionalism, and unwavering commitment to our children shine through in everything you do. Every moment of care, every interaction, every thoughtful decision you make has shaped the warm, nurturing and ambitious environment that Acorn is known for.

Our STRONG Ofsted grade is a direct reflection of your hard work, your passion, and the love you pour into this setting every single day. You made Acorn stand out. You made our children feel safe, valued and inspired. And you made this achievement possible. I am so proud of each of you, and so grateful to have such an exceptional team walking this journey with me.

Thank you also to our wonderful Parents and Carers for your constant support, encouragement, and trust. It means so much to us that you choose Acorn and walk this journey with us. Your kindness, involvement, and belief in what we do create a community that feels genuinely special. We are incredibly fortunate to have families who celebrate with us, stand beside us, and share in the joy of watching their children grow. Acorn is stronger because of you.

Finally, we want to express our heartfelt thanks to our trustees for their steady guidance, unwavering commitment, and genuine belief in Acorn. Their support has helped us grow with confidence and continue offering a setting where children, families, and staff can truly flourish. As we move forward, several of our trustees will be stepping away from their roles, with Joanne continuing as our remaining trustee. We are deeply grateful for everything they have given to Acorn. At the same time, we are genuinely excited to welcome new trustees into our community. This next chapter brings fresh energy, new perspectives, and continued stability for the future of Acorn. Here is to another successful year!

5. Chair Person’s Report – Connor Tobin

As I come to write my final Chair's report before handing over to our new trustees, it feels like a very fitting moment to reflect on what has been another incredibly positive year at Acorn.

Once again, it has been a busy and exciting year, full of experiences that make Acorn such a special place. From much-loved annual events like the Acorn Pumpkin Patch to the magic of a visit from Father Christmas. 2025 has been packed with moments that brought joy, excitement, and a real sense of community to our setting.

This year also saw some fantastic additions to the Acorn learning environment. A brand-new storage shed was installed in the garden area, helping the team manage resources more effectively. Acorn was also delighted to welcome the Acorn Story Tree and two new outdoor learning stations, all chosen to enhance children's experiences and Acorn's outdoor provision.

I also want to acknowledge our recent Ofsted inspection briefly. As trustees, we are so proud of team Acorn, a 'Strong' grading across all areas! This report is a genuine reflection of what we see every day at Acorn. As trustees, we are aware of how consistently the staff go above and beyond for the children. It is wonderful to know that dedication, care, and hard work were recognised.

A special thank you to my fellow trustees: Treasurer - Sacha Secretary - Jana General Trustee Members - Jessica and Joanne.

Finally, my heartfelt thanks go to our incredible staff, Roxanne, Delia, Linda, Lisa, Tara, and Sonia. Your dedication, passion, and care sit at the heart of everything Acorn does, and I cannot thank you enough for the

difference you make every single day.

As I step down from the role of Chair, I do so with enormous pride in Acorn and great confidence in the future of this very special setting.

6. Treasurer’s Report – Sacha Glasgow-Smith and Delia Alves

Financial information for 2024-2025

Acorn Playgroup and Pre-school began the 2024–2025 academic year with strong continuity, retaining all but two of our non-reception aged children while also welcoming new families into the setting.

Although the total number of children enrolled decreased, the number of sessional hours being accessed increased. This pattern remained steady throughout the year and contributed to a rise in both funded hours and invoiced income, resulting in an overall increase of just under £13,000.

Staffing expenditure per head continued to rise, driven by annual pay progression, increases to the National Living Wage, and higher pension contributions. These factors collectively led to an uplift in staffing costs of almost £5,000 across the year.

Expenditure was closely monitored to ensure that any necessary spending did not compromise our end-of-year surplus. Throughout this process, we maintained strong staffing levels and upheld the high standards of learning and developmental opportunities provided for our children.

However, reflecting the nationwide rise in household and operational costs, we experienced increased expenditure across several key areas, including utilities, rent and insurance, household supplies, children’s craft materials, and professional fees. This resulted in an overall increase in spending of £9,000.

Expenditure on equipment and building improvements increased due to several planned investments aimed at enhancing the safety, functionality, and quality of our provision. Key purchases included:

In addition to these larger investments, a range of smaller activity resources and play equipment were purchased to support and enrich the delivery of our termly curriculum topics.

All expenditure was carefully reviewed and approved in line with our monthly financial monitoring. Purchases were only made where available funds were confirmed, ensuring responsible and sustainable financial management throughout the year.

Fundraising income reduced from the previous financial year, although we continued to successfully operate several in house events and campaigns and our annual

FINANCIAL SUMMARY

We have included a summary of Acorn Playgroup and Pre-school’s finances over the last financial year (1st September 2024 – 31[st] August 2025), and those from the 2023/24 financial year for comparison.

2023/2024 2024/2025
INCOMINGS £ £
Fees (Hertfordshire County; Invoice; lunch club; reg fees) 160,900.83 173,737.48
Fundraising 3,889.75 3,428.04
Other (Petty Cash; Misc) 1,050.00 0
Interest 0 0
Total 165,840.58 177,165.52
OUTGOINGS
Wages; NI; Tax; Staff pension (125,236.51) (130,261.93)
Rent and Insurance (3,246.45) (4,632.40)
Utilities (6,642.84) (8570.07)
Building and Garden (8,707.67) (11,588.91)
Uniform and Book bags (494.85) (12.50)
Snack and Household (1,906.69) (2,677.73)
jEquipment; Stationary and Craft (5,036.89) (7,578.75)
Professional Fees and Memberships; Staff Training (2,211.82) (3,146.50)
Advertising (115) (25.00)
Banking fees (111.23) (102.00)
Other (775.87) 0
Total (154,485.82) (168,595.79)
ANNUAL PROFIT/(LOSS) 11,354.76 8,569.73

We are pleased to report that Acorn closed the financial year in profit. Our sincere thanks go to the Acorn Trustees and the entire staffing team for their careful management of expenditure, their commitment to keeping costs as low as possible, and their continued fundraising efforts.

We are also grateful to all our families who have attended and supported events throughout the year. Your involvement makes a huge difference.

Finally, we extend our heartfelt thanks to Keith Jones, Acorn’s accountant, for his invaluable guidance and support during this period.

Finances 2025-2026:

As a charity, our intention is not to generate large year-end surpluses. Instead, we prioritise reinvesting our funds into improving the setting and ensuring children benefit from high-quality teaching, resources, and enriching learning experiences. Our key development focus for the upcoming academic year will be the outdoor area.

With further government funding expansions for working families in September 2026, and with most of our children now accessing funded hours, we remain optimistic. Through continued close monitoring of expenditure and careful financial planning, we anticipate a positive financial position for the 2025–2026 academic year. We will continue to offer funded places to families eligible under the current working-parent childcare initiatives. We expect this to support increased attendance from our younger children. However, we must remain cautious and financially disciplined considering ongoing national rises in utilities, general household costs and anticipated staffing cost increases.

For 2025/26, it remains essential that we operate as cost-effectively as possible by:

7. Election of Trustees

All existing Trustees stepped down from their positions, and attendees were invited to put themselves forward if they wished to become a Trustee and be nominated during the meeting. Several individuals who were unable to attend had given prior consent to be nominated and voted in during their absence. A vote then took place, with the following outcome:

Annabelle Swan – proposed to be elected as Chair (in absence) Supported by Roxanne Speede Seconded by Delia Alves

Joanne Codd - proposed to be elected as Treasurer/General Trustee Supported by Stephanie Sidery Seconded by Charlene Jones

Charlene Jones – proposed to be elected as Secretary Supported by Joanne Codd Seconded by Stephanie Sidery

Ciara Sheridan – proposed to be elected as General Trustee (in absence) Supported by Delia Alves Seconded by Joanne Codd

Delia Alves - proposed to be elected as Treasurer/General Trustee Supported by Charlene Jones Seconded by Roxanne Speede

8. Any Other Business

It was confirmed that Delia will liaise with the newly appointed Trustees to ensure all operational requirements are completed in a timely manner. This will include coordinating DBS checks for all new committee members and overseeing the necessary Ofsted processes to formally register the new Trustee committee and remove the departing Trustees.

No further business or questions were raised.

9. Meeting adjourned at 9:30pm

ACORN PLAYGROUP AND PRE-SCHOOL FINANCIAL SUMMARY September 2024 – August 2025

2023/2024 2024/2025
INCOMINGS £ £
Fees (Hertfordshire County; Invoice; lunch club; reg fees) 160,900.83 173,737.48
Fundraising 3,889.75 3,428.04
Other (Petty Cash; Misc) 1,050.00 0
Interest 0 0
Total 165,840.58 177,165.52
OUTGOINGS
Wages; NI; Tax; Staff pension (125,236.51) (130,261.93)
Rent and Insurance (3,246.45) (4,632.40)
Utilities (6,642.84) (8570.07)
Building and Garden (8,707.67) (11,588.91)
Uniform and Book bags (494.85) (12.50)
Snack and Household (1,906.69) (2,677.73)
Equipment; Stationary and Craft (5,036.89) (7,578.75)
Professional Fees and Memberships; Staff Training (2,211.82) (3,146.50)
Advertising (115) (25.00)
Banking fees (111.23) (102.00)
Other (775.87) 0
Total (154,485.82) (168,595.79)
ANNUAL PROFIT/(LOSS) 11,354.76 8,569.73

Whitehill, Welwyn, AL6 9FN Telephone (01438) 840132 Email acornwelwyn@gmail.com

Company Tax Return CT600 (2025) Version 3

HM Revenue & Customs

for accounting periods starting on or after 1 April 2015

Your Company Tax Return

If we send the company a Notice to deliver a Company Tax Return it has to comply by the filing date or we charge a penalty, even if there is no tax to pay.

A return includes a Company Tax Return form, any supplementary pages, accounts, computations and any relevant information. The CT600 Guide tells you how the return must be formatted and delivered. It contains general information you may need to � deliver your return, links to more detailed advice and box-by box guidance for this form and the supplementary pages.

The forms in the CT600 series set out the information we need and provide a standard format for calculations.

Company information
1 Company name Acorn Playgroup & Pre-School
2 Company registration number
3 Tax reference 9222951219730
4 Type of company 8

IR Mark: CQYHYE2JEASX42EQYWHANYZDJCPKLWAG

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Page 1

Northern Ireland (This section is currently not in use )

Put an�X�in the appropriate box(es) below
5 NI trading activity 6 SME
7 NI employer 8 Special circumstances

About this return
This is the above company's return for the period
30 From DD MM YYYY
35
To
DD MM YYYY
01/09/2024 31/08/2025
Put an 'X' in the appropriate box(es) below
40 A repayment is due for this return period
45 Claim or relief affecting an earlier period
50 Making more than one return for this company now
55 This return contains estimated figures
60 Company part of a group that is not small
65 Notice of disclosable avoidance schemes
Transfer Pricing
70 Compensating adjustment claimed
75 Company qualifies for SME exemption
Accounts and computations
80 I attach accounts and computations for the period to which this return relates
85 I attach accounts and computations for a different period

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About this return continued

90 If you are not attaching the accounts and computations, say why not
Not within charge to CT
Supplementary pages enclosed
95 Loans and arrangements to participators by close companies�form CT600A
100 Controlled foreign companies and foreign permanent establishment exemptions, hybrid and other
mismatches - form CT600B
105 Group and consortium - form CT600C
110 Insurance�form CT600D
115 Charities and Community Amateur Sports Clubs (CASCs) - form CT600E X
120 Tonnage Tax - form CT600F
125 Northern Ireland - form CT600G (This section is currently not in use)
130 Cross-border Royalties - form CT600H
135 Supplementary charge in respect of ring fence trades - form CT600I
140 Disclosure of Tax Avoidance Schemes - form CT600J
141 Restitution Tax�form CT600K
142 Research and Development - form CT600L
143 Freeports and Investment Zones - form CT600M
144 Residential Property Developer Tax - form CT600N
96 Creative Industries - form CT600P (This section is currently not in use)
Tax calculation
Turnover
145 Total turnover from trade £
150 Banks, building societies, insurance companies and other financial concerns�
put an 'X' in this box if you do not have a recognised turnover and have not made an entry in box 145

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Income

155 Trading profits £
160 Trading losses brought forward set against trading profits £
165 Net trading profits
- box 155 minus box 160		 £
170 Bank, building society or other interest, and profits £
from non-trading loan relationships
172 Put an 'X' in box 172 if the figure in box 170 is net of
carrying back a deficit from a later accounting period
175 Annual payments not otherwise charged to Corporation Tax £
and from which Income Tax has not been deducted
Income
180 Non-exempt dividends or distributions from £
non�UK resident companies
185 Income from which Income Tax has been deducted £
190 Income from a property business £
195 Non-trading gains on intangible fixed assets £
200 Tonnage Tax profits £
205 Income not falling under any other heading £

Chargeable gains
210 Gross chargeable gains £
215 Allowable losses including losses brought forward £
220 Net chargeable gains
- box 210 minus box 215		 £

Profits before deductions and reliefs
225 Losses brought forward against certain investment income £
230 Non-trade deficits on loan relationships (including interest) £
and derivative contracts (financial instruments)
brought forward set against non-trading profits
235 Profits before other deductions and reliefs
- net sum of		 £
boxes 165 to 205 and 220 minus sum of boxes 225 and 230

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Deductions and reliefs

240 Losses on unquoted shares £
245 Management expenses £
250 UK property business losses for this or previous £
accounting period
255 Capital allowances for the purposes of management £
of the business
260 Non-trade deficits for this accounting period from loan £
relationships and derivative contracts (financial instruments)
263 Carried-forward non-trade deficits from loan £
relationships and derivative contracts (financial instruments)
Deductions and Reliefs
265 Non-trading losses on intangible fixed assets £
275 Total trading losses of this or a later accounting period £
280 Put an 'X' in box 280 if amounts carried back from later
accounting periods are included in box 275
285 Trading losses carried forward and claimed against total profits £
290 Non-trade capital allowances £
295 Total of deductions and reliefs - £
total of boxes 240 to 275 ,285 and 290
300 Profits before qualifying donations and group relief - £
box 235 minus box 295
305 Qualifying donations £
310 Group relief £
312 Group relief for carried forward losses £
315 Profits chargeable to Corporation Tax - £
box 300 minus boxes 305,310 and 312
320 Ring fence profits included £
325 Northern Ireland profits included (This section is currently not in use) £

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Tax calculation

326 Number of associated companies in this period
327 Number of associated companies in the first financial year
328 Number of associated companies in the second financial year
329 Put an�X�in box 329 if the company is chargeable at the small
profit rate or is entitled to marginal relief

Enter how much profit has to be charged and at what rate of tax

Financial
year (yyyy)		 Amount of profit Amount of profit Rate of tax
%		 Tax
330 335 £ 340 345 £
p
350 £ 355 360 £
p
365 £ 370 375 £
p
380 385 £ 390 395 £
p
400 £ 405 410 £
p
415 £ 420 425 £
p

Corporation Tax total of boxes 345, 360, 375, 395, 410 and 425

Marginal relief

Corporation Tax chargeable box 430 minus box 435

==> picture [243 x 65] intentionally omitted <==

----- Start of picture text -----
430 £
435 £
440 £
----- End of picture text -----

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Reliefs and deductions in terms of tax
445 Community Investment Tax Relief £
450 Double Taxation Relief £
455 Put an 'X' in box 455 if box 450 includes an underlying
rate relief claim
460 Put an 'X' in box 460 if box 450 includes any amount carried
back from a later period
465 Advanced Corporation Tax £
470 Total reliefs and deduction in terms of tax £
- total of boxes 445, 450 and 465
Coronavirus support schemes and overpayments (see CT600 guide for definitions)
471 Coronavirus Job Retention Scheme (CJRS) received £
472 CJRS entitlement £
473 CJRS overpayment already assessed or voluntary disclosed £
474 Other coronavirus overpayments £
Energy levies
986 Energy (Oil and Gas) profits levy (EOGPL) amounts liable £
987 Electricity Generator Levy (EGL) exceptional generation receipts £

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Calculation of tax outstanding or overpaid

==> picture [495 x 713] intentionally omitted <==

----- Start of picture text -----
475 Net Corporation Tax liability ��box 440 minus box 470 £
480 Tax payable on loans and arrangements to participators £
485 Put an 'X' in box 485 if you completed box A70 in the
supplementary pages CT600A
490 Controlled Foreign Companies (CFC) tax payable £
495 Bank Levy payable £
496 Bank surcharge payable £
497 Residential Property Developer Tax (RPDT) payable £
500 CFC tax , bank Levy and bank surcharge payable £
and RPDT payable
��total of boxes 490, 495, 496 and 497
501 EOGPL payable £
502 EGL payable £
505 Supplementary charge (ring fence trades) payable £
510 Tax chargeable ��total of boxes 475, 480, 500 ,501 ,502 and 505 £
515 Income Tax deducted from gross income included in profits £
520 Income Tax repayable to the company £
525 Self-assessment of tax payable before restitution tax £
and coronavirus support scheme overpayments
��box 510 minus box 515
526 Coronavirus support schemes overpayment now due £
��total of boxes 471 and 474 minus boxes 472 and 473
527 Restitution tax £
528 Self-assessment of tax payable ��total of boxes 525, 526 and 527 £
----- End of picture text -----

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Tax reconciliation

530 Research and Development credit £
535 Vaccine tax credit (not currently used) £
540 Creatives tax credit £
541 Audio-Visual expenditure credit (AVEC) and
Video Games expenditure credit (VGEC)		 £
545 Total of Research and Development credit, £
Creatives tax credit and AVEC/VGEC
�total box 530 to 541
550 Land remediation tax credit £
555 Life assurance company tax credit £
560 Total land remediation and life assurance company tax credit - £
total box 550 and 555
565 Capital allowances first-year tax credit £
570 Surplus Research and Development credits and £
creative tax credit payable
�box 545 minus box 525
575 Land remediation or life assurance company tax credit payable - £
total of boxes 545 and 560 minus boxes 525 and 570
580 Capital allowances first-year tax credit payable - £
boxes 545, 560 and 565 minus boxes 525, 570 and 575
585 Ring fence Corporation Tax included £
586 NI Corporation Tax included (This section is currently not in use) £
590 Ring fence supplementary charge included £
595 Tax already paid (and not already repaid) £
600 Tax outstanding� £
box 525 minus boxes 545, 560, 565 and 595
605 Tax overpaid including surplus or payable credits - £
total sum of boxes 545, 560, 565 and 595 minus 525
610 Group tax refunds surrendered to this company £
614 Audio-Visual expenditure credit and Video Games £
expenditure credit surrendered to this company
615 Research and Development expenditure credits £
surrendered to this company

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Exporter information

During the return period, did the company export goods and/or services to individuals, enterprises
organisations		 or
outside the United Kingdom (UK)?
616 Yes�goods 617 Yes�services 618 No�neither
Indicators and information
620 Franked investment income/Exempt ABGH distributions £
625 Number of 51% group companies 0
Put an 'X' in the relevant boxes, if in the period, the company:
630 should have made (whether it has or not) instalment payments as a large company
under the Corporation Tax (Instalment Payments) Regulations
631 should have made (whether it has or not) instalment payments as a very large company
under the Corporation Tax (Instalment Payments) Regulations
635 is within a group payments arrangement for the period
640 has written down or sold intangible assets
645 has made cross-border royalty payments
647 Eat Out to Help Out Scheme: £
reimbursed discounts included as taxable income

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Information about enhanced expenditure and tax reliefs Research and Development (R&D) or creatives enhanced expenditure and tax reliefs

==> picture [522 x 450] intentionally omitted <==

----- Start of picture text -----
650 Put an 'X' in box 650 if a R&D claim is made by a small or medium-sized
enterprise (SME), including a SME subcontractor to a large company
and/or for all creatives claim
653 Put an 'X' in box 653 if the claim is made by a R&D intensive SME
655 Put an 'X' in box 655 if the claim is made by a large company
656 Put an �X��in box 656 to confirm that a R&D claim notification form
has been submitted
657 Put an �X��in box 657 to confirm that an R&D additional information form
has been submitted
658 Put an 'X' in box 658 to confirm that a Creatives additional information
form has been submitted
659 R&D expenditure qualifying for SME/R&D Intensive SME relief £
660 R&D enhanced expenditure £
663 Creatives core expenditure £
665 Creatives additional deduction £
670 R&D enhanced expenditure and creatives additional deduction £
total box 660 and box 665
675 R&D enhanced expenditure of a SME on work £
sub contracted to it by a large company
680 Vaccine research expenditure £
Land remediation enhanced expenditure
685 Enter the total enhanced expenditure £
----- End of picture text -----

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Information about capital allowances and balancing charges/disposal values

Allowances and charges in calculation of trading profits and losses

Capital Capital allowances allowances Balancing charges Balancing charges Balancing charges Balancing charges
Annual investment 690 £
allowance
Full expensing 688 £ 689 £
Machinery and plant 691 £ 692 £
�super-deduction
Machinery and plant 693 £ 694 £
�special rate
allowance
Machinery and plant 695 £ 700 £
- special rate pool
Machinery and plant 705 £ 710 £
- main pool
Structures and 711 £
buildings
Business premises 715 £ 720 £
renovation
Other allowances 725 £ 730 £
and charges
Capital allowances Disposal value
Electric vehicle 713 £ 714 £
charge-points
Enterprise zones 721 £ 722 £
Zero-emission 723 £ 724 £
goods vehicles
Zero-emission 726 £ 727 £
cars

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Allowances and charges not included in calculation of trading profits and losses

Capital allowances Capital allowances Capital allowances Capital allowances Balancing charges Balancing charges Balancing charges Balancing charges Balancing charges
Annual investment 735 £
allowance
Structures and 736 £
buildings
Full expensing 733 £ 734 £
Business premises 740 £ 745 £
renovation
Machinery and
plant		 741 £ 742 £
�super-deduction
Machinery and
plant		 743 £ 744 £
�special rate
allowance
Other allowances 750 £ 755 £
and charges
Capital allowances Disposal value
Electric vehicle 737 £ 738 £
charge-points
Enterprise zones 746 £ 747 £
Zero-emission 748 £ 749 £
goods vehicles
Zero-emission 751 £ 752 £
cars
Qualifyingexpenditure
760 Machinery and plant on which first £
year allowance is claimed
765 Designated environmentally friendly £
machinery and plant
770 Machinery and plant on long-life £
assets and integral features
771 Structures and buildings £
772 Machinery and plant £
�super-deduction
773 Machinery and plant £
�special rate allowance
775 Other machinery and plant £

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Losses, deficits and excess amounts

Amount arising
Amount
Maximum available for surrender
as group relief
Losses of trades
780		 £ 785 £
carried on wholly
or partly in the UK
Losses of trades
790		 £
carried on wholly
outside the UK
Non-trade deficits
795		 £ 800 £
on loan relationships
and derivative
contracts
UK property
805		 £ 810 £
business losses
Overseas property
815		 £
business losses
Losses from
820		 £
miscellaneous
transactions
Capital losses
825		 £
Non-trading losses on
830		 £ 835 £
intangible fixed assets

Excess amounts
Amount Maximum available for surrender
as group relief
Non-trade capital 840 £
allowances
Qualifying donations 845 £
Management expenses 850 £ 855 £

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Northern Ireland information (This section is currently not in use )
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856 Amount of group relief claimed which relates to NI trading £
losses used against rest of UK/mainstream profits
857 Amount of group relief claimed which relates to NI trading £
losses used against NI trading profits
858 Amount of group relief claimed which relates to rest of £
UK/mainstream losses used against NI trading profits
Overpayments and repayments
Small repayments
860 Do not repay sums of £ or less
Read the overpayments and repayments section of the Company Tax Return Guide for specific guidance on when and
how to make an entry in this box.
Repayments for the period covered by this return
865 Repayment of Corporation Tax £
870 Repayment of Income Tax £
875 Payable Research and Development tax credit £
880 Payable Research and Development expenditure credit £
885 Payable creatives tax credit £
886 Payable Audio-Visual expenditure credit and Video Games expenditure £
credit
890 Payable land remediation of life assurance company £
tax credit
895 Payable capital allowances first-year tax credit £
Surrender of tax refund within group
Including surrenders under the Instalment Payments Regulations
900 The following amount is to be surrendered £
Put an 'X' in the appropriate box(es) below
the joint Notice is attached 905
or
will follow 910
915 Please stop repayment of the following amount £
until we send you the Notice
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Bank details (for person to whom a repayment is to be made)

920 Name of bank or building society
925 Branch sort code
930 Account number
935 Name of account
940 Building society reference

Payments to a person other than the company
943 Put an 'X' in box 943 if there is a R&D payable credit and one of the conditions listed in the CT600 Guide
is applicable
945 Complete the authority below if you want the repayment to be made to a person other than the company
I, as
(enter status�company secretary, treasurer, liquidator or authorised agent, etc.)
950 of
(enter company name)
955 authorise
(enter name)
960 of address
(enter address)
965 Nominee reference
to receive payment on company's behalf
970 Name

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Declaration

Declaration

Declaration Declaration Declaration
I declare that the information I have given on this Company Tax Return and any supplementary pages is correct and complete
to the best of my knowledge and belief.
I understand that giving false information in the return, or concealing any part of the company�s profits or tax payable, can
lead to both the company and me being prosecuted.
975 Name
J K MINERVA LLP
980 Date
DD MM YYYY
13/10/2020
985 Status
Authorised Agent

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�� Company Tax Return supplementary page

HM Revenue & Customs

Charities and Community Amateur Sports Clubs (CASCs)

CT600E (2015) Version 3 for accounting periods starting on or after 1 April 2015

Guidance

Guidance about when and how to complete this supplementary page can be found in the CT600 Guide.

For further information read What supplementary pages do I need to complete and include as part of the Company Tax Return? to find out what supplementary pages you need to complete..

Also, read the Important points about all supplementary pages and CT600E ��Charities and Community Amateur Sports Clubs (CASCs) for further guidance about completing this supplementary page.

Company information
E1 Company name Acorn Playgroup & Pre-School
(name of charity or CASC)
E2 Tax reference 9222951219730
Period covered by this supplementary page (cannot exceed 12 months)
E3 from DD MM YYYY 01/09/2024
E4 to DD MM YYYY 31/08/2025

Claims to exemption (this section should be completed in all cases)

Charity/CASC repayment reference E5 ZD04247 Charity Commission registration number, or E10 1054698 OSCR number (if applicable) Put an 'X' in the relevant box if during the period covered by these supplementary pages: The company was a charity/CASC and is claiming E15 X exemption from all tax on all or part of its income and gains (Also put an 'X' in box E15 if the company was a charity/CASC but had no income or gains in the period) All income and gains are exempt from tax and have been, E20 X or will be, applied for charitable or qualifying purposes only Some of the income and gains may not be exempt or have E25 not been applied for charitable or qualifying purposes only, and I have completed form CT600 I claim exemption from tax Name E30[J K MINERVA LLP] Status E35 Authorised Agent Date DD MM YYYY E40 10/10/2025

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Repayments

To make a repayment claim for the period covered by these supplementary pages, please register and enrol to use the Charities Online service. See CT600 guide for further information.

Put an �X��in the box if during the period covered by these supplementary pages you have over claimed tax.

E45

Information required
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the
charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on form CT600 in the appropriate boxes.
Type of income Amount
Enter total turnover from exempt charitable E50 £ 177166.00
trading activities
Investment income�exclude any amounts included on E55 £
form CT600
UK land and buildings�exclude any amounts included E60 £
on form CT600
Gift Aid�exclude any amounts included on form CT600 E65 £
From other charities�exclude any amounts included E70 £
on form CT600
Gifts of shares or securities received E75 £
Gifts of real property received E80 £
Other sources (not included above) E85 £
Total of boxes E50 to E85 E90 £ 177166.00
Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these
supplementary pages
Type of expenditure Amount
Trading costs in relation to exempt charitable activities E95 £ 168494.00
(in box E50)
UK land and buildings costs in relation to exempt E100 £
charitable activities (in box E60)
All general administration/governance costs E105 £ 102.00
All grants and donations made within the UK E110 £
All grants and donations made outside the UK E115 £
Other expenditure not included above, or not used in E120 £
calculating figures entered on the form CT600
Total of boxes E95 to E120 E125 £ 168596.00
Enter details of any income received from the following sources, claimed as exempt from tax in the hands of the
charity/CASC. Enter the figure included in the charity's/CASC'S accounts for the period covered by this return.
Non-exempt amounts should be entered on form CT600 in the appropriate boxes.
Type of income Amount
Enter total turnover from exempt charitable E50 £ 177166.00
trading activities
Investment income�exclude any amounts included on E55 £
form CT600
UK land and buildings�exclude any amounts included E60 £
on form CT600
Gift Aid�exclude any amounts included on form CT600 E65 £
From other charities�exclude any amounts included E70 £
on form CT600
Gifts of shares or securities received E75 £
Gifts of real property received E80 £
Other sources (not included above) E85 £
Total of boxes E50 to E85 E90 £ 177166.00
Enter details of expenditure as shown in the charity's/CASC's accounts for the period covered by these
supplementary pages
Type of expenditure Amount
Trading costs in relation to exempt charitable activities E95 £ 168494.00
(in box E50)
UK land and buildings costs in relation to exempt E100 £
charitable activities (in box E60)
All general administration/governance costs E105 £ 102.00
All grants and donations made within the UK E110 £
All grants and donations made outside the UK E115 £
Other expenditure not included above, or not used in E120 £
calculating figures entered on the form CT600
Total of boxes E95 to E120 E125 £ 168596.00

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Information required

Charity/CASC assets
Disposals in period Held at the end of the period
(total consideration received) (use accounts figures)
Tangible fixed E130 £ E135 £
assets
UK investments E140 £ E145 £
(excluding
controlled companies)
Shares in, E150 £ E155 £
and loans to,
controlled companies
Overseas E160 £ E165 £
investments
Loans and non-trade debtors E170 £
Other current assets E175 £ 79775.00
Qualifying investments and loans E180
Applies to charities only. See CT600 Guide
Value of any non-qualifying investments and loans E185 £
Applies to charities only. See CT600 Guide
Number of subsidiary or associated companies the charity E190
controls at the end of the period. Exclude companies that
were dormant throughout the period

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