REGISTERED COMPANY NUMBER: 04321656 IEnBland and Wales) REGISTERED CHARITY NtIMBER: 1090086 Report of the Trustees and Unaudited Financlal Statements for the Year Ended 31 March 2025 for ACORN CHILDCARE (UK) Cobley DesbtsrouEh Chartered C¥rtlfledAcwuntsnts CharteredTaKAdvlsers Artisans, House 7 Qu¢onsbridge Northampton Northamptonshlre NN476F
ACORN CHILDCARE (UK) Contents of the Flnanclal Statements lor the Year Ended 31 March 2025 Page Report of the Trustees I to 5 Independent Examlnerfs Report 6 to 7 ststemeirt of Flnanclal Actlvltles Balance Sheet 9 to 10 Cash Flow Statement li Notes to the Cash Flow Statement 12 Notes to the Flnanclal Statements 13 to 21 Detailed Statement of Flnanclal Activltle$ 22 to 23
ACORN CHILDCARE (UK) Report of theTrustees for the Year Ended 31 March 2025 The trustses who are also dlrettors of the charlty for the purposes of the Companles Act 2006, present their report with the flnanclal ststements of the charity for the year ended 31 March 2025. The trustees have adopted the provlslons of Accounting and Reportlng by Charlties: Ststement of Recommended Practice appllcable to charltles preparlng their accounts in accordance wlth the Flnanclal Reporting Standard appllcable In the UK and Republlc of Ireland (FRS 102) leffettFve l January 20191. Page I
ACORN CHILDCARE (UK) Report of the Trustees for the Yeai Ended 31 March 2025 ObJe¢tlves and actlvltles Objertlves and alms Our maln artlvities and who we are trying to help are descrlbed below. All our charftable actlvffitles focus on providing a safe and carlng environment to enhance the development and educatlon of chlldren bv: la l Offering a balanced and stlmulatlng currlculum based on appropriate play facllltles, ensurlng indivldual needs are met and that such groups offer opportunltie5 for all childrek), regardless of gender, race, culture or rellglon. (b ) Encouraglng other charitable actlvitles through whlch parents May help chlldren. Ic l Furtherlng the alms of Preschool LearnlnE Allian. Id l Meeting the needs of children wlth speclal educatlonal needs and dlsabllrty (SEND) and worklng wlth other professionals to help achieve thelrfull potentlals. (e l Offering SUPPOrt to children from vulnerable back8rounds. The trustee's pollcy Is to ensure that the highest quallty care servlce Is avallable to the children and 15 undertaken to further our charltable purpose for public beneflt. Acorn Chlld Care (UK) offers the followlng serylces for chlldren: SeNlce Age Group Capacity per sesslon {No of places) Acorn Chlldcare UK Nursery: Sunflower room Bluebells room Evergreens room 3 months to 2 years 2 years to 3 years Pre-school 34 years 25 32 OTHER.. Belore and after school Playscheme 4t0 11 years 4 to 11 years 35 35 Over 200 chlldren attend Acorn each week and they are currently full to capaclty. Voluntary Help and Donations In Klnd {a) The trustees and management commlttee members excluding the pald staff volunteer thelr administrative servSces and tlme free of ¢harge. (b) The charity recelved reduced local authorlty councll rates In 2024-25 of £2,395 (full value £11.976) 12023-24 reduced rates of £2,458- full value £12,288). The charity Is grateful to all of the above named for thelrvoluntary help and donatlons In klnd. Page 2
ACORN CHILDCARE IUK) Report of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE In the year the charlty obtained the Portage Stamp of Approval glven to early yearfs settings who have demonstrated they dellver Incluslve early years educatlon based upon Portage Princlples. They have also achieved a 5 star Food Hyglene ratlng. Actlvltles and financlal revlewof the year Althou8h the charlvs maln source of in¢ome Is from government fundlng, It Is stlll dependent on fees from parents. Future plans Include renovatlng the mobile and upgrading the kltchen. The statement of financial actlvltles attached to these accounts show the flgures In more detall. Investment was also made Into staff trainlng and unlform. The trustees conflrm that the funds meet thelr obligations and wlll contlnue to do so. The trustees rÈvlew the obJectives and activities each year to ensure they contlnue to reflect the organisatlon's alms. In carrylng out thls review, the trustees conslder the Charlty Commlsslon's general guidance on public benefit. The nursery caters for children from all soclal and economlc background5, and so achieves the crlterla for publlc benefit. During the year the charity's Income and expenditure was In line wlth expectatlon and a surplus was made In the year of £61,176 {2024.. deflclt £54,273). Thls was maSnly (fue to addltlonal stafflng requlred due to Increased levels of chlldren. This means Eeneral reserves carrfed forward are £126,774 (2024: £65,598). Surplus made due to Increase In sessions and update of government fundlng. Income Generatlon Income Is generated from B comblnatlon of fees from parents and government fundlng. strateg1¢ report Investment policy and objectlves The trustees belleve the most suitable policy for Investln8 funds Is In short term deposlts whlch meets the requirement to generate both income and growth without undue rlsk. The trustees have the power to Invest In such assets In the best Interest of the charlty, In vlew of the limited sums Involved, any surpluses are kept on bank deposits to eam Interest. Reserves pollty The trustees belleve that In order to provlde a buffer for unlnterrupted servlces, a general re*rve to equate one month's unrestrlcted fund expenditure Should be malntalned, It has deslgnated £15,000 (2024: £15,000) towards the maintenance fund for future bulldlng repalrs and renewals and £60,000 (2024: £50,000) towards one month's wages cover in case of a crltlcal Incldent such as a flood or a pondemlc which may temporary halt the charity actlvlty.. Page 3
ACORN CHILDCARE IUK) Report of the Trustees for the Year Ended 31 March 2025 Stiucturefft goverrtance and managemertt Governlng document The charlty Is a UK charltable company limlted by guarantee and was set up on l November 2001 but only commenced irs actlvitles when operations were transferred over from Acorn Chlld Care {unlncorpordted} on l Aprll 2002, whlch ceased trading therefrom. It is governed by 3 Memorandum and Articles of Associatlon. Acorn Chlldcare (UK) Is a registered charltable trust ( charlty number . 1090086) whose reglstered office Ss the buslness address as stated per page l. As such it is a non proflt maklng organlsatlon. Thus the fee increases are pegged to that whlch is necessary. Fees are set to cover the nursery's day to day expenses Ibulldlng servlce charge, salarSes, equipment and materlals} and repalrs, malntenance and development, Thank you to all the parents and guardians for contlnuln8 to pay your fee5 promptly. Thls helps us to keep ourfees down. Organlsallonal structure Th¢ charity conslsts of the trustees, management commlttee and the staff. Please refer to the Legal and Admln15trative detalls on pa8es l. The management commlttee also Includes members who are parents or prevlous parents of chlldren at the nursery. There Is no maxlmum number of trustees set out In the Artlcles of Assoclatlon but a mlnimum number of 3. All trustees shall retlre at each Annual General Meeting and are eligible for re-election by the members. Trustees take advantage of the Charitles Commission updates and online tralning and duties and try to attlvely recrult new trustees from the charity's website and recommendations. The full committee meets mlnlmum 4 tlmes per academlc year wlth add5tlonal meetings for each of the sub.commlttees: fundraising and finance. Most trustees are already famlliar wlth the work of the charlty when appolnted and are encouraged to Vlstt regularly as part of the Inductlon process. The trustees delegate day to day management to and take advise from the Manager (Debble Hasson) and Deputy Manager (Lorraine Morrlssey) and deta115 of other organlsations provlding seN15 to the charity areas perpage 5. Rlsk management The trustees have a rlsk register for Identlfying the types of rlsk it faces and Implementlng ways to mitigate those rlsks. in partlcular those related to operations and flnances and are satlsfied that systems are In place to mltlgate exposure to the major risks, The current mdln rfsk Is the reductlon in funding from local authorltles and a result of the government's new 30 hour free chlldcare provlsion polldes. Relerence and admlnlstratlve detsll$ Reglstsred Company number 04321656 (England and Wales) Reglstered Charlty number lo086 Page4
ACORN CHILDCARE (UK) Report of the Trustee5 forthe Year Ended 31 March 2025 Reglstered office Headlands Prirnary School Bushland Road Northampton Northamptonshlre NN3 2NS Trustees Mrs D Quennell Trustee Miss H C Scott Trustee Mrs L Waldlns Company Secretsry Mrs L Waldlng Independent Examlner Cobley DesborouBh Chartered Certlfied Accountants Chartered T3x Advlsers Artisans, House 7 Queensbridge Northampton Northamptonshlre NN4 78F Report of the trustees, Incorporatln8 a strateglc report, approved by order of the board of trustee5, as the company directors, on 14 November 2025 and signed on the board's behalf by: Miss H C Scott- Trustee Pgg¢ 5
Independent Examlner's Report to the Trustees of Acorn Childcare (Uk) Independent examiner's report to the trustees of Acorn Chlld¢are (Uk) ('the Companv) I report to the charity trustees on my examinatlon of the accounts of the Company for the year ended 31 March 2025. Responslbllltles and basls of report As the charlty's trustees of the Company land also Its dlrectors for the purposes of company law} you are responsible for the preparatlon of the accounts In accordance with the requirements of the Companles Act 2006 l*he 2006 Act'l. Havlng satlsfted myself thBt the accounts of the Company are not requlred to be audlted under Part 16 of the 2006 Act and are eligible for independent examlnatlon, I report in respect of my examination of your charity's accounts as carried out under Sectlon 145 of the Charitles Act 2011 {'the 2011 Art'l. In carrying out my examinatlon I have followed the Directlons given by the Charity Commisslon under Section 145151 (bl of the 2011 Act. Pa8e 6
Independent Examiner's Report to the Trustees of Acorn Chlldcare (Uk) Independent examlner's statement Slnce your charlty's gr05s Income exceeded £250,000 your examlner must be a member of a Ilsted body. I can confirm that l am qualified to undertake the examSn8tion because l am a member of the Assotiation of Chartered Certified Accountants, whlch Is one of the listed bodies. I have completed my examlnatlon. I conflrm that no matters have come to my attention In connectlon wlth the examination 8lvlng me cause to believe: accounting records were not kept In respect of the Company as requlred by Sectlon 386 of the 2006 Att," or the accounts do not accord with those records,, or the accounts do not comply with the accountlng requlrements of Settlon 396 of the 2006 Act other than any requlrement that the accounts give a true and fair view which Is not a matter considered as part of an independent examlnatlon,. or the accounts have not been prepared In accordance wlth the methods and prlnclples of the ststement of Recommended Practice for accountlng and reportln8 by charitles (applicable to charities preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard applicable In the UK and Republlc of Ireland (FRS 102)). I have no concems and have come across no other matters in connection wlth the examlnation to whlch attentlon should be drawn In thls report In order to enable a proper understanding of the accounts to be reached. Ashley Stuart Dunkley FCC4 FMAAT Cobley Desborough Chartered Certlfied Accountants Chartered Tax Advlsers Artlsans, House 7 Queensbridge Northampton Northamptonshlre NN4 7BF 14 November2025 Page 7
ACORN CHILDCARE (UK) ststement of Flnanclal Artlvltles for the Year Ended 31 Mar¢h 2025 2025 Total fund5 2024 Totsl funds Unrestricted Restricted funds fund5 Notes INCOME AND ENDOWMENTS FROM Charltable actlvltles Income from charitable activltles 968,752 29,080 997,832 787,435 Investment income 951 951 876 Total 969,703 29,080 998,783 788,311 EXPENDITURE ON Charltable actlvltles Expendlture from charltable actlvltles 908,527 29,080 937,607 842,584 NET INCOMEIIEXPENDITURE) 61,176 61,176 (54,273) RECONCILIATION OF FUNDS Total funds brought fOard 65,598 65,598 119,871 TOTAL FUNDS CARRIED FORWARD 126,774 126,774 65,598 The notesform part ofthese flnanclal Statements Pa8e 8
ACORN CHILDCARE (UK) Balance Sheet 31 March 2025 2025 Total funds 2024 Total funds Unre5trfcted Restrlcted fund5 funds Notes FIXED ASSErs Tangible assets io 12,731 12,731 13,021 CURRENT ASSErs Debtors Cash at bank li 9,870 131,079 9,870 131,079 5,484 79,731 140,949 140,949 85,215 CREDrroRS Amounts falling due wlthln one year 12 (26,9061 (26,9061 (32,638) NEf CURRENT ASSETS 114,043 114,043 52,577 TOTAL ASSEfs LESS CURRENT UABIUTIES 126,774 126,774 65,598 NET ASSErs 126,774 126,774 65,598 FUNDS Unrestrlrted funds 13 126,774 65,598 TOTAL FUNDS 126,774 65,598 The charStable company is entltled to exemptlon from audit under Sectlon 477 of the Companles Act 2006 for the year ended 31 March 2025. The members have not required the company to obtaln an audlt of Its ftnancial statements for the year ended 31 March 2025 in accordance wlth Sectlon 476 of the Companies Act 2006. The trustees acknowledge thelr responslbllitles for (a) ensurlng that the charitable company keeps accountlng records that comply wlth Sectlons 386 and 387 of the Companies Act 2006 and (b) preparlng flnancial statements whlch give a true and falr view of the state of affalrs of the charltsble company 8$ at the end of each financial year and of its surplus or deflclt for each financlal year Sn accordance with the requirements of Sections 394 and 395 and whlch otherwlse comply wlth the requlrements of the Companies Act 2006 relatlnB to financlal statements so far as 8ppll¢able to the charltsble company. The financlal ststements were approved by the Board of Trustees and authorlsed for Issue on 14 November 2025 and were slgned on its behalf by: The notes form part of these financlal Statements Page 9
ACORM CNIDCAHE IU MknH CSAIi.frnieo
ACORN CHILDCARE (UK) Cash Flow 5tstement for the Year Ended 31 March 2025 2025 2024 Notes Cash flows from operating activltles Cash generated from operations 59,810 {44,010) Net cash provlded by/{used Inl operatlng activltles 59,810 {44,010) Cash flows frorn Investlng activltles Purchase of tangible flxed assets Sale of tangible flxed assets (8,462} {8,7031 {ii Net cash used In investing activltles {8,4621 (8,704) Change In cash and cash equlvalents In Ihe reportlng perlod Cash and cash equlvalents at the beglnnlng of the reportlng perlod 51,348 {52,714) 79,731 132.445 Cash and cash equlvalei)ts at the end of the reportlng peilod 131,079 79,731 The notes form part ofthese financlal statsments P48e 11
ACORN CHILDCARE (UK) Notes to the Cash Flow Statement for the Year Ended 31 Mar¢h 2025 RECONCIUATION OF INCOME/IEXPENDITURE) TO NEf CASH FLOW FROM OPERATING ACtIVlTIES 2025 2024 Net Incomel(expendlture) for the reportlnB perlod {as per the Statement of Financlal Actlvltles) Adjustments for: Depreclatlon charge5 Loss on dlsposal of fixed assets (Increasellde¢rease In debtors Decrease in credltors 61,176 {54,2731 8,752 7,098 84 4,393 (1,3121 (4,3861 {5.7321 Net cash provlded by/(used In) operations 59,810 (44,010) ANALYSIS OF CHANGES IN NET FUNDS At 1,4.24 Cash flow At 31.3.25 Net cash Cash at bank 79,731 51,348 131,079 79,731 51,348 131,079 Totsl 79,731 51,348 131,079 The notes form part of these financlal staiements Page IZ
ACORN CHILDCARE (UK) Notes to the Flnancial Statements for the Year Ended 31 March 2025 AccouMfiNG POLICIES Basls of preparing the flnanclal statements The financial st4tements of the charltable companyp which Is a publlc benefit entlty under FR5 102, have been prepared in accordance wlth the Charities SORP IFRS 102) 'Ac¢ountin8 and Reporting by Charrtles; Statement of Recommended Practlce applicable to charities preparing thelr accounts in accordance wlth the Flnancial Reportlng Standard applicable In the UK and Republic of Ireland {FRS 1021 {effective l January 2019),, Flnancial Reportlng Standard 102 'The Flnan¢lal Reportlng Standard appllcable In the UK and Republic of Ireland, and the Companles Act 2006. The financial statements have been prepared under the hlstorical cost convention. Income All Income Is recognlsed In the Statement of Flnancial Actlvlties once the charity has entltlement to the funds, It Is probable that the Income will be refved and the arnount can be measured rellably. Expendlture Llabllltles are recognlsed as expenditure as soon as there is a legal or constructlve obllgation commlttlng the charity to that expenditure. it Is probable that a transfer of economic benefits will be requlred In settlement and the amount of the obllgation can be measured reliably. Expendlture Is accounted for on an accrua15 basis and has been classlfied under headln8S that aggregate all cost related to the category. Where costs cannot be directly attrlbuted to partlcular headings they have been allocated to activities on a basls conslstent wlth the use of resources. Tanglble flxed assets Depreclatlon Is provlded at the followlng annual rates In order to wrlte off each aet over Its ertimated useful Ilfe. Improvements to property Fixtures and fittings in accordance wlth the property 25Yo on cost Taxatlon The charlty is exempt from corporatlon tax on Its Charltsble artlvltles. Fund accountlng Unrestrlcted funds Cdn be used In accordance wlth the charltsble objectlves at the dlscretlon of the twstees. Restricted funds can only be used for particular restrlcted purposes wlthln the objects of the charlty. Restrictions arlse when speclfied by the donor or when funds are ralsed for particular restrlcted purposes. Further explanation of the nature and purpose of each fund Is Included In the notes to the financlal statements. Hlre purchase and le4slng commltments Rentals paid under operating leases are charged to the Staternent of Flnanclal Activltles on a stralght Ilne basls overthe perlod of the lease. PaBe 13
ACORN CHILDCARE (UK) Notes to the Flnan¢lal Statements- contlnued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- contlnued Penslon costs and other post-retlrement beneflts The charltable company operates a defined contrlbutioh penslon scheme. Contrlbutlons payable to the charltable company's penslon scheme are charged to the Statement of Financlal Actlvities In the perlod to which they relate. INVESTMENT INCOME 2025 2024 Investment Income 951 876 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Activlty Income from charltsble actlvltles Fees Welfare mllk reimbursement Other Income LEA grants Hlgher needs fundlng 515,546 549,901 Income from charltable activitles Income from charitable a¢tivltles Income from charltable artlvities Income from charitable actlvlties 1,266 4,213 448,993 27,814 1,352 6,511 223,543 6,128 997,832 787,435 Grants reIved, Included In the above, are as follows: 2025 2024 CHARITABLE AcrivrriES COSTS Support costs (see note 5) Dlrect Costs Tots15 Expenditure from charitable actlvltles 931,815 5,792 937,607 Page 14
ACORN CHILDCARE (UK) Notes to the Flnanclal Statements- contlnued for the Year Ended 31 Marth 2025 SUPPORT COSTS Governance costs Expenditure from charitable actlvities 5,792 NEf INCOME/{EXPENDJTURE) Net Income/{expendlture} Is stated after charglng/(credltlngl: 2025 2024 Depreclatlon - owned assets Other operatlng leases Deficit on disposal of fixed assets 8,752 23,000 7,098 23,OCKI 84 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneratlon or other benefits for the year ended 31 March 2025 nor for the yearended 31 Mèrch 2024. Trustees, expenses There were no trustees, expenses pald for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 2025 2024 Wages and salarles Soclal 5ecurlty costs Other pen51on costs 667,859 42,378 12,855 646,906 40,680 12,233 723,092 699,819 The average monthly number of employees durfng the year was as follows: 2025 42 2024 37 Employees for charltles actlvltes Governance (Trustees) 45 No employees recelved emoluments In excess of £60,OCK). Page 15
ACORN CHILDCARE (UKI Notes to the Flnanclal Ststements- ¢ontlnued for the Year Ended 31 March 2025 STAFF COSTS - continued The number of FfEfor31 March 2025 was 19 (2024.. 271. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unre5trlcted Restrlcted funds funds Total funds INCOME AND ENDoWMEfS FROM Charftable activilles Income from charitsble actlvitles 779,955 7,480 787,435 Investment Income 876 876 Total 780,831 7,480 788,311 EXPENDITURE ON Charitable act5vltles Expenditure from charltable actlvities 835,104 7,480 842,584 NET INCOME/(EXPENDITURE) (54,2731 154,273) RECONCILIATION OF FUNDS Total funds brought fomard 119,871 119.871 TOTAL FUNDS CARRIED FORWARD 65,598 65,598 Page 16
ACORN CHILDCARE IUKI Notes to the Flnanclal Statements- continued for the Year Ended 31 March 2025 10. TANGIBLE FIXED ASSETS Improvements to property Flxtures and fittlngs Totals C05t At l Aprll 2024 Additlons 108,685 96,213 8,462 204,898 8,462 At31 March 2025 108,685 104,675 213,360 Depreciatlon At l Aprll 2024 Charge for year 108,594 23 83,283 8,729 191,877 8,752 At31 March 2025 108,617 92,012 200,629 Net book value At 31 March 2025 12,663 12,731 At 31 March 2024 91 12,930 13,021 11. DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Trade debtor5 Other debtors 3,100 6,770 3,280 2,204 9,870 5,484 Pa8e 17
ACORN CHILDCARE (UK) Notes to the Financlal Statements - Contlnued forthe Year Ended 31 March 2025 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade credltors Soclal securlty and other tsxes Other creditors 2,039 8,580 16,287 I,oii 11,188 20,439 26,906 32,638 13. MOVEMEKf IN FUNDS Net movement In fund5 At 31.3.25 At 1.4.24 Unrestrlrted funds General fund 65,598 61,176 126,774 TOTAL FUNDS 65,598 61,176 126,774 Net movement In funds, Included In the above are as follows.. Incoming resources Resources expended Movement In funds UnrestrScted funds General fund 969,703 1908,5271 61,176 Restrlcted fund$ Hlgher needs ftjndlng Welfare mllk reimbursement 27,814 1,266 {27,8141 (1,2661 29,080 (29,080) TOTAL FUNDS 998,783 {937,6071 61,176 Page 18
ACORN CHILDCARE IUK) Notes to the Flnanclal Ststements- contlnued for the Vear Ended 31 March 2025 13. MOVEMENT IN FUNDS- contlnued Comparatlves for movement In funds Net movement in funds At 31.3.24 At 1.4.23 Unrestrlctèd funds General fund 119,871 {54,273) 65,598 TOTAL FUNDS 119,871 154,273) 65,598 Comparatlve net movement In funds, included in the above are as follow5.. Incomlng resources Resources expended Movement in funds UnrestriLted fund5 General fund 780,831 1835,104) 154,273) Restrlcted funds Hlgher needs fundlng Welfare milk relmbursement 6,128 1,352 {6,128) (1,3521 7,480 (7,480) TOTAL FUNDS 788,311 {842,5841 (54,273) A current year 12 month5 and prlor year 12 months combined position Is a5 follows.. Net movement in funds At 31.3.25 At 1.4.23 Unrestrlcted funds General fund 119,871 6,903 126,774 TOTAL FUNDS 119,871 6,903 126.774 Page 19
ACORN CHILOCARE (UK) Notes to the Financlal Statèments- contlnued for the Year Ended 31 March 2025 13. MOVEMENT IN FUNDS- contlnued A current year 12 months and prlor year 12 months comblned net movement In funds, Included In the above are a5 follow5: Incomlng resources Resources expended Movement in funds Unrestrl¢ted fvnds General fund 1,750,534 (1,743,631) 6,903 Restrlrted fund5 Hlgher needs fundlng Welfare mllk relmbursement 33,942 2,618 133,942) {2,6181 36,560 (36,560) TOTAL FUNDS 1,787,094 (1,780,191) 6,903 Restrided: A welfare mllk subsidy of £1,26612024: £1,352) wa5 recelved to cover the cost of mllk provided to the chlldren. The charity recelved £27,814 (2024: £6,128) In respect of speclal hlgher needs fundlng for speclflc chlldren. Designated: £15,000 has been set asSde from the general fund for future bulldlng and outdoor malntenance and repalr5. £60,000 has been set aslde In case of crltlcal Incldent cover to cover one months wages and penslon contributlon costs. Page 20
ACORN CHILDCARE (UK) Notes to the Flnandal Ststements- contlnued for the Year Ended 31 March 2025 RELATED PARTY DISCLOSURES The charlty Is based withln Headlands Primary School site and works in assoclatlon wlth the school. Headlands Prlmary School charged the charlty for rent and service charges of £23,000 (£2024: £23,000). Atthe balance sheet date, the amount outstandlng was £nll. Page 21
ACORN CHILDCARE (UK) Detalled Statement of Flnanclal Actlvities forthe Year Ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Investment Income Investment income 951 876 ChArftable actlvltles Fees Welfare milk relmbursement Other Income LEA grants Higher needs fundlng 515,546 1,266 4,213 448,993 27,814 549,901 1,352 6,511 223,543 6,128 997,832 787,435 Total Incomlng resources 998,783 788,311 EXPENDITURE Charltable acllvlties Wages Social securlty Pensions Rent Rates and water Insurance Ught and heat Telephone Postage and statlonery Sundrles staff glfts Subscrlptlons Trainlng costs Cleanlng Repairs and m8lntenan¢e Motor and travel expenses Food and consumables TrSps, activltles and playscheme costs Toys, play equlpment and materlals Bad debts Carrled fonward 667,859 42,378 12,855 23,000 2,395 1,135 6,316 2,559 6,673 106 3,928 5,571 3,220 22,680 58,770 92 40,152 20,851 1,355 646,906 40,680 12,233 23,000 2,458 2,199 7,091 1,909 5,655 6,691 691 4,834 1,506 12,050 3,551 75 39,808 15,215 1,567 1.350 829,469 921,895 Thts page does hot form part ofthe ststutoryfinancial Statements Page 22
ACORN CHILDCARE (UK) Detalled Statement of Financlal Actlvltie$ for the Year Ended 31 March 2025 2025 2024 Charltable activltle5 Brought forward Bank charges Depreciatlon of tangible fixed assets Loss on sale of tanglble fixed a$5ets 921,895 1,168 8,752 829,469 1,194 7,098 84 931,815 837,845 Support costs Governance costs Professlonal fees 5,792 4,739 Totsl resources expended 937,607 842,584 Net Income/(expendlture) 61,176 (54,273) Thls pagedoes not form part of the st*utoryflnan¢lal 5tatementg Page 23