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2024-08-31-accounts

The Acorns Pre-school (Bower Hinton) Charity Number: 1078218 Pro & Bower Hlnton Income & Expenditure Statements and Trustees Annual Report For the period ended 31st August 2024 TLC Virt4Jl Asliskni 13 Watercombe Lane, Yeov51 BA20 2f D Tel: 07476 W7822 Email., co

In acconlance with the en￿en￿t letter dated 3r1 June 2019. we appro￿ the accounts which comprise of the Income & Expenditure Attount and related ￿les. We acknowle(18e Our fèsponslbility for the accounts and provldiry Chr￿115 Accountln8 Services wlth all the inforniatio and explanab'ons nece55wy for t￿lf compllatSon. The trustees declare they have approved the tru5tees' report. S•8ned on behalf of the charlty's trustees: Si8natUfe". Full Name.. P05111on (eg seuetsry. (halr etc): fq.0£.2s

Date of AP￿ntrI)ent D4te of Leavlng Nicola ter (Chalr) Amy Kempster ITreasurEr) Helen Whlte (Secretary) Fiona Waldron (Trustee) Chantelle Dyer ITrustee) 13103n024 141(W2023 01/￿￿015 15/06n023 1510612023 We a￿ a committee run prHclK)ol open to chlldren aged two to school age. Acorns have s￿d li wlth the community atxl IcKal schools. This allows Acor￿ to ensure that the tran5ft1on from p￿ sch￿1 to Prfmary 5clx)ol is a snKX)th and worry-freo event. The ethos at Acorns Is that am thlklon are cared for In a Se￿re fun and frIend￿ envlronmerrt whllst enga81￿ In learni￿ thro￿ play. A(oms ensu￿ that all chddren move frDm the PIE School to Pflmary 5choDI wlth a Secure foundatlon in the 13 core areas of leamiw as outlined Sn the EYFS strate8Y. aim5 of Acorn5 Pre khool are: To wovlde a nurturing and 5timul•tln8 erNlrDnment In whlch thildren are e￿ouTr8ed to karn Ihro¥h play. To support parents and urers In FXeparI￿ their chIld￿n for the trangtion to schDoL To malntain ￿ Ilft￿ with the community. The EYFS framework Is appllcable f￿ chlldren from blrth to the •nd of receptlon (the •codemlc ￿ar In whDch a chlld tums 5). The maln aim of the FfFS is to focus on the three ptin areas of learnin8 essemial for thIld￿n,5 adlTress A)r future learnlng and development: Personal, social, and omotsnal devekpnnt CommunicatK>n and lan8ua8e Physical developmenL A5 a pre-sc1￿1 that rL¥ei￿5 tundlng lor the educatton of thildren aged 2 to sthool age, we are required to plan acilvitles arKI experbences that help children make pro8res5 in thelr learnir¥ and develorrfneni pathways. The four specific are•s of leamin8 are:

Liter•cy mat￿Ma￿c$ LInde￿andor% the world Expressfve Arts and desl8n In thls academlc ￿ar. Acom5 has contlnued to offEr pre.school edu¢a¢lon to all thildren of a school ase. The academk year stsrted extremely well. with all thtldren settling gulckty. The ability to offer a variety ol actr41￿e$ to en￿nce children's Independèno and confidence planned for the ye•r ahead. Acoms PresclKKA wa5 Inspected ty Ofsted In January. the outcon* of whlch was a "good" r•iin8. Staffin8 remalned stsble wlth 2 luu tlme sL1ff m•mbers Witho￿ the need fDr addillond SUPPO exept on very few occa4on Fundratsin8 has Increased slowly. and Acorns will kx)k to (Dmmertt a full fundrdising progfdmme In the tomin8 academic ￿ar. ndal The government funded 30 hours for mary famllles has meant that a large number of famllies are lookir48 for nursery placements that then fÈed ir)to preschool and primary 5ctr￿ In surrounding areas. Thls In addl￿n to the reduc1￿ natlonal birthrate means that the WAake of places for t coming atademic year have de(reased and the requ1￿ment for additional staff has dft)pped. It must be noted that had Acorns P￿sChool not recew¥ed a larBe donatlon of £ 10.IJX) fn)m a kKal presc1￿1 that closed its door5 at the e￿1 of the prevlou5 Ilnancial year. Acorrts PrexlK)ol would havè ended thi5 flnanclal year In deficlt. un￿$5 the financlal environment changes and Uptske of ￿aCeS IncTrases It Is unllknly that Acorns Preschool will be fin•n¢l•lly viable 801ry forward.

Attms fv•.Sdw•pl. Vamon Ch¥lty 14umbÈr. 1071218 Profil I[￿￿ni F•rth•pwd ISrw•rnbtr X23. 31 Intomv ffomdk* l•es Irom knhtodty. CNltsrn F￿￿￿•GThrt FundTr151fi1 Swifyy Intor 61919 FryiloyeeCost5 0151tpd Fees cnhei Fees l¥ew twilpment l•w•rs &•¥Ynt5 lttthlldry 7r41•in8 Ll L912 In Il 61ft5 T•l•phC￿e Subxrlpbwli IDèflciillSwplus Curyent ktount Svoiw¥A((ouoi Oèlkn Cash

Notes to the accounts Fof academk year ended 31° August 2024 2024 £9.460 £43.209 ar8ed Fees Childcare Ftsndiw (local Authorlty) 2023 £3.354 £43,404 Chlldren on roll Is fallin& while tharged fEes hès Increased. the InC￿lISe In Income Is not In Ilne with the iwease in costs. Employee costs have Increased, due to ifKfta5ed hourty rates and trke up of Pen￿On schens. ountln8 Costs remain 5tstk and are due to In¢￿aSe In the comln8 academic ￿ar due to ￿￿rIv rate Increase5. Income in the year rernalns static. whlch can be attrlbuied to a fall in numbers ol children on roll. While the Increase in costs to the Prexhool ￿ntInue to increasÈ the take up of ploces doe5 not. Thls ts not a sustalnable situatlon. Staffin8 refflalned conslstÈirt. wlthout the posslbllity ol redt￿￿ hows workd wlth the to have the mlnlmum Stsff employed dur1￿ openin8 hou(s of the Preschool. Rent for the hall has Increased due to payments onty cleari￿ the bank for financlal year 2022-23 durlr 202>24 arademlc year. pre-sc￿}1 cuntlnued to bank wlth Lloyd5 Bank opeTatfn8 onty one current aca)unt arml a small cash, whlth is rdrety utlllsed as staff are reimbursed electronlcally. en5urlng that al ts acrx•unted fof Cofrecrty, After all expenses, the we-5chool accounts show a Surplu5 for the year of £15.088. Thi5 surplus iTKludes a donation of £IO.CKX) and therefore there would be a deficit had this (h)natlon not been received.11 is the oplnlon of the Treasurer that if take continues ai the current rate and costs contlnue to rise at the current rate, Acorns Preschool will not be Viable past the end of the next financlal year.

Indepefmlent examlner's report to the tnstee5 of Acorns Pre-kknf. I on the accounts of the Trust for the year ended 31" Au8USt 2023, which are set OLrt on pagès 01 to 07. The charitvs trustees are re5ponslble tor the preparation of the accounts. Thè charity's trustees conslder that an audit not requlred for th15 year under sectk>fi 14412) of the Charittes A(12011 (the 2011 Act) arKI that an Inde￿ndent examlnat5on is l￿ded. It b my responslbility to: • examlne Ihe Kcounts utmlef section 145 of the 2011 Art • to follow the procedures lald d¢Mn kn the Be￿(31 Dlrectlons 8iven by the mmmtsslon urKler sèttion 14515)Ibl of the 2011 Act . to stale whether partlcular marters ha¥e com• to my attentlon B•sls of Independent exaMI￿rf* re￿rt My ewamlnatlon wa5 ￿rrIed out In accordance with the gefteral Dirertlons glven ￿ the Charlty Commlss•on. An examination Include5 a revlew of the accountln8 records knpt ty the charity and (omparlson of accounts p￿ented wlth those ￿￿ords. It also i￿l￿deS mn5ideratlon of anv unusual Item5 or dIsCk￿re$ In the accounts and Seek1￿ explanalSons from as trustees Co￿em1￿ ary s￿h matters. The pmcedures undertaken do not provlde all the evKlence that be requlred in an audtt and consequently no opinion Is glven as to whether the accounts present a 'true and fatr and the report 15 Ilmited to those matters set in the next siaternenL Independent examlner's statEmenL In connectx)n wfth my eXaMin￿10n. no matter ha5 come to my attenllofi:

(l} which gives me reasonable cause to belkn thal In any matrrial respect the re9ulrements: • to keep •ccourrtlr8 In accordance with sert?on 130 of itre 2011 Acl and • to prepare accounts which accord wlth the acCoun￿n8 records and compty wlth the ac(ountin8 requi￿rnents of the 2011 Act have w been n*t or 12) lo wthich. in my opinion, attention should be drnwn In order to enable a proper undersiandir¥ of the accounts to be reached Name: Tamsln Cl￿neV Sl8ned: _. Tic Virtual Assstsnt Accountsncy ServKes Address: 13 Watercombe Lane Yeovll 8A20 2ED Date: 031L%12024