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 seN1￿5 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
lo￿086
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 fO￿ard
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 re￿fved 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 a￿et 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 re￿Ived, 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 ENDoWME￿fS 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