Company Number 06995636
Charity Number 1132906
UTfLE THEfFORD ACORNS
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR
ENDED 31 AUGUST 2021
A54kllCS1•
27A)512022
COMPANIES HOUSE
111
1239

LITfLE THEfFORD ACORNS
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
Contents
Page
Dlrectors, Foreword
Company Infommtlon
Report of the Trustees
>io
Independent Examinees Report
li
Statement of Flnanclal Actmtles
Balance Sheet
Notes to the Flnanclal Statements
14-19

UTFLE THETFORD ACORNS
DIREcfoRS' FOREWORD
FOR THE YEAR ENDED 31 AUGUST 2021
Little Thetford Acorns Pre-school & Children's Club was incorporated on 19th Au8USt 2009,
registered as a charity on 23, November 2009 and commenced activities in January 2010. A
purpose-built building was completed in February 2010, using grant funding from Sure Start
and Cambridgeshire County Council. The Business Plan and building design and construction
were developed and managed from the resources within the parent group together with the
experience of the committed staff.
The Service provision extended existing pre-school care, to offer affordable, good quality
childcare including through the school holidays. Our purpose-built setting is situated on Parish
Council land and is approximately 4tXim from the Primary School enabling close workin8 With
our colleagues in education as well as being convenient for our parent User5.
Litde Thetford Acoms would not be able to operate without support of all the parent users,
and in particular the efforts of parents on the Committee who work hard to maintain our
profile, fundraise for events and act as main liaison between Directors, Users and Staff.
The current Directors a￿ very pleased to see that all the hard work in setting up Little Thetford
Acorns has resulted in such a well-used Pre-school and a well-regarded community provision.
Little Thetford Acoms relies on the dedication of the volunteer Directors and Committee
Members and we are pleased that our effort5 and those of the staff have led to such a
successful year.
K Hilton
Chair & Director
S Warren
Director
R Crossman
Director
S Parish
M Warwick
R Dunne
Director
Dirertor
Director

LrrrLE THEfFORD ACORNS
COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2021
The Mana8ement Committee presents its report and financial statements for the year ended
31 August 2021.
Reference and Administration Infomi
tion
Charity Name:
Little Thetford Acorns
Charity registration number:
1132906
Company registration number:
06995636
Date of incorporation:
19 Au8USt 2(
Registered Office arKI operational addres5:
Oak Field. The Wyches. Little Thetford,
Cambridgeshire, CB6 3HG
Directors:
Mrs K Hilton
Director
Mrs M Warwick (secretary)
Director
Mrs S Warren
Director
Mrs R Crossman
Director
Mrs R Dunne
Dirertor
Ms Sarah Parish (appointed iith Oct 20211
Dirertor
Ms H Roche {appointed 5 Oct 20, resigned 12 Sept 211 Director
th
Mrs C Gilbey (appointed 5 ort 20, resigned 20 Sept 21) Director
Mrs D Harvey (resigned 5th Oct 20, re-appointed
22 March 2022)
Mrs K Dyer (resigned 14 Dec 201
Mrs J Ingle (resigned 5 Oct 20)
th
Mr J Richardson {resi8ned 5 Oct 20)
Director
Dirertor
Dirertor
Director
Principal Officer:
Chairperson, Mrs K Hilton
Banker:
National Westminster
Woolpack Chambers, 16 Market Street. Ely. C87 4YY
Sollcftor:
Thomson, Webb & Corfield Solicitors
16 Union Road, Cambridge, CB2 IHE
Independent
Examiner:
C Prescott, FCC& A
Pond House
56 Station Road
Haddenham

LITfLE THETFORD ACORNS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST2021
The Directors (Trustees) present their annual report with the accounts for the year ended 31
August 2021. The accounts comply with the requirements of the Companies Act 2tX)6, the
Charities Act 2011, the Memorandum and Articles of Association, Financial Reporting Standard
102 and follow the recommendations in Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective I
January 20151.
STRucfuRE GOVERNANCE AND MANAGEMEKr
Governin
Document
Llttle Thetford Acorns operates as a Charitable Company Limited by Guarantee. incorporated
on 19 August 2009 and registered as a Charity on 23 November 2009. The company was
established under a Mernorandum of Association which established the objects and powers of
the charitable company and is governed under its Articles of Association. In the event of the
company being wound up members are required to contribute an amount not exceeding £1.
ointment of Mana
ement Committee and Membershs
The directors of the company are also tharitytrustees forthe purpose of charity law and under
the company's Articles are known as members of the Management Committee. Under the
requirements of the Memorandum and Articles of Association the members of the
Management Committee are eletted from existing users of the services to serve for a period of
one year after which they must be re*lected at the next AGM, up to a maximum of six
consecutive years. The Management Committee typically meet once every 4-6 weeks to
discuss busine55 / building and Staffing related matter5.
anisational structure and wider network
TRUSTEES/MANAGEMENT COMMIThEE
Directors & Committee Members
Little Thetford Primary
School
Acting Manager
Head Teacher
Foundation StageTeacher
Office Assistant
Deputy Pre-school manager
Pre-school Assistants
Relief Workers/ Volunteers

LITfLE THEfFORO ACORNS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
Conslderatlon of ma
or risks and the
em and
rocedures to mana
ethem
Holding regular meetings enables the Identif￿ation of any major risk early, whether it is
financial, staffin8, Ofsted or managementlbuildin8 related etc. Any additional support
required is discussed. for example if a si8nificant fundraisin8 event is required or Business
Support required from the County Council/Preschool Learning Alliance; or if additional staffing
resources are needed. Our Safe8uarding Children and Child Protection Policy is of prime
importance and is continually reviewed and updated if required. Daily risk reviews of the
setting are essential for the safety of children and staff, therefore a￿ reviewed regularly and
updated. No major risks have been identified for this period.
Ob
ectlves and Artlvltles
The companws main objertives, as set out in it5 Mi55ion Statement:
At Llttle Therford Acorns it Is our oim to provide a setting in whlch children ore happy ond
Secure and in which there is an atmosphere of mutuol trust,. where children know they are
valued and resperted. We oim to provide a setting where leorning 15 Cxclting ond an
intrinsic port of theirplay ond all that they enjoy. It is our intention to instil in each child a
lifelong love of leorning ond to give each child the social skills needed to contribute to the
wider community.
summary of the principal artivities in relatlon to these objertives:
The settin8 attracts pre-schoolers from Little Thetford, but also from the Ely area and
surrounding villages. Our holiday club attracts from our pre-schoolers as well as school-age
children from Little Thetford Primary School and meets the needs of the families in the village
and surrounding villages.
Details of the Serrfice Provision
Places available
Age range
Times of openin8
Wrap around a.m.
Age 2y- Rising 5's
08.30- 09.00 hours
Pre School
25
Age 2y- Rising 5's
09.IX)- 15.00 hours
Wrap around p.m.
Age 2y- Risin8 5's
15.00- 16.30 hours
Holiday Club
16
Age 3y- Age 11
09.1)0- 16.00 hours
Please note.. Wrap oround cure w05 only offered during the afternoon on a Monday.
Tuesdoy ond Thursday during thefinoncial yeor 2020-21.
Wrap oround Core: This provides a welcoming and relaxed environment. where
children enjoy a healthy snack if required.

LITfLE THETFORD ACORNS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
Details of the Service Provision - tontinued
Pre-school: Here we continue to provide a welcoming and stimulating environment, providing
a variety of activities and opportunities for the children. These include sand and water play.
construction tOy5, music and sin8in& arts and crafts, writing area, mathematics area, home
corner/rOl￿p1aY area, as well a5 OPPOrtunitie5 for outside play. We also have a rolling snack
time, when healthy snacks brought in from home are enjoyed. On a Monday morning. we run a
Forest School session for the over 3's. We spend the morning in the local forest, led by a
qualified Forest School practitioner. This inspirational process offers all children regular
opportunities to achieve and develop confidence and self-esteem through hands-on learning
experiences in a woodland or natural environment with trees. Forest School is a specialised
learning approach that sits within and complements the wider context of outdoor and
woodland education.
We provide a wide and varied curriculum based on the Early Years Fovndation Stage, offering
activities and opportunities to enable the children to be confident and independent learners.
The staff use information gained through observation and assessment to inform their planning
to ensure that individual children's needs are met. Individual progress records are regularly
maintained.
We ensure that children afe involved in the planning of activities and
parents/committee are involved in the future purchases of equipment/resources by a variety
of means such as discussions and questionnaires. We use the key-per50n System to enable u5
to work closely with families and help us meet individual children's needs and further enhance
the education and care we provide.
Lunch provision: Parent5 have the option of extending their child's Session in pre-school, by
sending in a packed lunch for their child.
Wrap around care: Parents are able to be flexible. according to their daily requirements and
book to use the wraparound care provided to extend the hours at pre-school. This financial
year, we didn't open up the morning wraparound care, due to lack of demand, but we had two
booklngs for an earller drop off on certain mornings of the week. We offered after-school
wraparound care on Mondays. Tuesdays and Thursdays. when there was enough demand.
Holiday club- Activities offered include sports mornin8, bakin& themed craft work and 8ames.
This year, we only ran the Easter Holiday Club due to staffing restrictions in the summer. We
will continue to work hard in establishing and promoting Holiday aubs.
Partnershi
with
arents and local commun
We have outstanding partnerships with parent/carers. We recognise that parentslcarers are
their children'5 primary educators and the importance of working with those closest to the
children. We achieve this by ensuring that parents/carers have the opportunity to discuss their
children'5 progres5 With staff through regular meetings. Staff are available at the start and end
of each session. We actively support parentslcarers if they wish to attend a session at the
provision or if they wish to be involved in the organisation of the group by being a committee
mernber or regularvolunteer. Unfortunately, due to Covid-19 guideline5, we have had
restricted visits from parents and families again this year. We have Bood links with the local
school, with regular visits throughout the school year. We also continually strive to seek new
links with wiihin our local community-

u￿LE THETFORD ACORNS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
Summary of the main a(h￿vements of the tharlty during the year:
Following on from the previous disrupted year. we were able to stay open, for all of our
children, throu8hout the entire financial year 2021k21. This in spite of failing to recruit
new staff members.
In addition to our regular new starters, we also stepped in to support families who had
been using a different childcare setting in the village: they had to close at Easter and we
tried to take all those families who needed us.
We continued to promote parentlcarer opportunity to become involved in Committee
and with local fundraising events as appropriate within the guidelines of Covid-19.
The fundraising team did an amazing job this year. in spite of the challenges posed bv
the pandemic. and succeeded in achieving over 80% of their £3,000 tar8et. This was a
combination of fundraising activities, donations and grants. We held Successful themed
cake sales in the village at Halloween, Christmas and Easter, alongside additional
activities for the children. We also ran two 8a825chool collertions of donated textiles.
Our fundraising lead was successful in applyin8 for two grants from the parish council.
They also approached the construction company linked to the new housing
development, who generously donated £ILK> for sand for our sand pit.
During the Summer, Committee put out an appeal for donations from parents and we
were amazed by the generosity of those who responded to our appeal.
We were able to purchase a variety of resources for pre-school this year with the pots
of funding that we received. including a reading pod. a new playdough kitchen. building
blocks and a sensory dark den. We also bought a modular climbing frame forthe
outdoor area and Soft play equipment to support development of gross motor skill5.
We continued to support the Acting Manager, as recruitment has proved very difficult
this year.
Staff continued to attend cour5e5 online and enhance their training in other areas
throughout the year.
We maintained a reflective team which helps us to continue to improve and enhance
the provision.
We continued to keep the website updated to ensure it is an excellent source of
information for current users as well as new parents searching for information.
We continued to run our weekly Forest School se55ions, led by our Forest School leader.
We continued to use Tapestry to record observations and to build relationships
between pre-school and parents.
We continued to build links With LT primary school where p055ible, given the
restrictions. in order to support the children's transition.
We finalised the literacy project funded by the Opportunities Area Grant. working in
partnership with Ladybirds and knttle Thetford Prirnary School.
We erected a new wooden fence over the summer to create a solid boundary, which
will give us privacy and ensure the safeguarding of our children as new houses are built
behind the pre-school garden.

LITfLE THETFORD ACORNS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
Plans for future
ears
The charity plans to continue the activities outlined above in the forthcomin8 year.
Further increase our number of users in the afternoons and in our extended 5epiices.
Continue to advertise and promote our services.
We will be starting an apprenticeship from September 2021 with 3 new member of
staff.
We aim to recruit additional staff members.
Staff development: continue to Identify staff training requirements through the
Professional Development Reviews. Half-temify supervision reviews and annual
appraisals take place.
We are planning on replacing the flooring in the main room and re-paintin8 the main
room and toilets to refresh the space.
We will continue to improve the resources in the pre•school.
We are in receipt of a grant, rolled over frorn previous years, to train a further member
of staff as a Forest Sch<)ol leader and to buy resources to support this training.
Promote the value of becoming a Committee member to maintain a good balance of
old and new members.
Financial Review
Principal source5 of funds are from Eady Years Foundation Stage funding and parent fee
income for pre-school and wraparound care. In the current year, thè charity has focused
c105ely on cash flows and ensured costs are closely monitored.
Fundraising activities during 20121 were very re5trirted again and we were unable to hold our
annual Summer Fun Day, which generates a substantial amount of our fundraising income.
Overall, we managed to raise ca. £2,SlJ). Fundraisin8 amounts are used to offset the cost of
special artivity days, outings. purchase indoor and outdoor equipment as well as improving the
garden area for the children to play in. We rnaintain a calendarof fundraising events.
We were also very grateful for the support of Little Thetford Parish Council. who awarded us
two grants during the year, totalling £720. These were eamiarked for specific resources at pre-
school: to enhance our reading area with suitable seating for the children. to maintain our high
standard of hygiene at the setting with a steam mop and to provide two new tablets for our
staff team to record observations and capture information regarding the children's
development.
At the end of the Summer Term, Comrnittee put out an appeal for donations from parents and
we were amazed by the generosity of those who responded to our appeal. We received
generous donations totalling nearly £4rxi from the Leave￿. parents.
Fees are set at a competitive. but financially realistic rate, to attract parents and maintain
financial viability. These fees are reviewed annually. We have cash flow forecasts in place and
income is monitored on a regular Imonthly} basis against the budget.

LITfLE THEfFORD ACORNS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
Flnanclal Review- contlnued
The Working Family Tax Credit and Childcare Voucher Schemes are promoted in order to
underline the affordability of childcare. We are currently registered with a number of childcare
voucher schemes and will register with new ones when parents/carers request us to do so.
We currently hold a contingency fund of over 3 month5, running costs.
Reserves Poli
The Management Committee has examined the Chariws requirements for reserves in light of
the main risks to the organisation. It has established a policy whereby the unrestrirted funds
not cornmitted or invested in tangible fixed assets held by the charity should be 3 months of
expenditure and therefore a target of £25.(K)O should be held in general funds. The resÈn4es
are needed to meet the working revenue requirements for the charity and the Management
committee a￿ confident that at this level they would be able to continue the current activities
of the charity in the event of a si8nificant drop in fundin8.
Detalls of An
funds In Defklt
There are no fund5 materially in deficit.
Audit
This is a small company therefore no audit is required. An Independent examination is
required.
Inde
ndent Examlner
The Independent Examiner. Chris Prescott FCCA of Taxattack. has been reappointed.

LITTLE THEfFORD ACORNS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDEO 31 AUGUST 2021
Acknowled
ements
The Mana8ement Committee of Little Thetford Acoms is very grateful to all the individua15
and organisations that have helped in a variety of ways during this year of operation. We
rely on dedication and time given by staff, volunteers. parents and the local community.
We would like to thank individuals. families and organisations for their financial help
whether it is from a donation or attending one of our fundraising events.
Little Thetford Acorns received other contributions that are much appreciated such as
goods and play equipment, which can be used by the children in the setting.
People also give up their time to help the charity in many ways (helplng wlth charity
collections, belng parent helper in pre-school sessions and fundraising events). We rely on
our raffles, fundraising etc to be able to keep providing an excellent service.
Little Thetford Acorns would like to extend their thanks to the people who were responsible
for giving out grant5 in previous years and those who helped with donations.
Publlc Benefft
In setting our programme each year we have regard to both the Charity Commission's
general guidance on public benefit and prevention and relief of poverty for the public
benefit. The trustees always ensure that the activities we undertake and sep4ices provided
are in line with our charitable objects and aims.

LIME THEfFORD ACORNS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2021
Statement of Directors. Res
onsibilities
The directors, who also art as trustees, are responsible for preparing the Directors, Report
and the financial statements in accordance with applicable law and re8ulations.
Company law requires the directors {who are also trustees for the purpose of charity lawl
to prepare the financial statements for each financial year. Under that law the directors
have elected to prepare the financial statements in accordance with United Kingdom
Generally Accepted Atcounting Practice {United Kingdom Accounting Standards and
applicable law). Under company law the directors must not approve the financial
statements unless they are satisfied that they 8ive a true and fair view of the state of affairs
of the company and of the incoming resources and application of resources, including
income and expenditure. of the company for that year.
In preparing those financial statements, the dirertors are required to=
select suitable accountin8 policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent:
state whether applicable UK Accounting Standards have been followed, subject to
any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the company will continue in bu5ine5S.
The directors are responsible for keeping adequate accounting records that are sufficient to
show and explain the companvs transactions and disclose with reasonable accuracy at any
time the financial position of the company and enable them to ensure that the financial
statements comply with the Companies Art 2006. They are responsible for safeguarding
the assets of the company and hence for taking reasonable steps for the prevention and
detettion of fraud and other irregularities.
Declaratlon
The trustees declare that they have approved the Directors. Report above at the
Management Committee on and signed on behalf of the charitys trustees by:
Si8nature:
Kate Hilton
Chair
Date: Ilk. i . 22
10

Ind¢p¢ndent examiner's report lo the trustees of I￿ttle Th¢rford A¢orns
Year Ended August 31st 2021
I rel￿ on the accounts of the rAffjpany fw year ￿ded August 31" 2021 set out on pages 12-19.
Respthe The truste¢s (who are aL80 the direL#ors of the comw for the purpos¢s of
regpoDsibilities of company law) are responsible for the weparation of the aexounts. The
trustees and trustees consider that an audit is not r￿UlTed for this year under section 144
¢xaminer (2) of the Charities Act 2011 (the 2011 Art) and that an independent
examination is neeAled.
Having satisfxed myself that the charity is Dot subje£t to audit and is eligible
for independent examinatioo it is my rtsp)nsibility to:
Aamine the ar￿uTrts undeJ S￿li0n 145 of the 2011 A(
to follow the laid down in the general Directions given by the
Charity Commission (unts Wion 145(5)(b) of the 2011 A¢L and
to slate whrthu particular matters have come to my attention.
of My examinats.on was (xrried out in accordanc£ with general DIr￿tiOnS given
independent by the Charity Commission. An examination includes a review of the
examiner's report acc4)unting reC￿rdS kept by the charity and a r￿[￿risOn of the arKounts
preS￿ted with those records. It also includes consideration of any unusual
items or d￿lOSureS in the acLY>unts. and ￿kIng explanations from you as
tnjstees c4)ncerning any such matteTS. The prOc•lu￿ undertaken do not
Provide all the evidence that would be r4uireAI in an audit. and consequently
no opinion is ￿Ven as to whether the ac￿Unts presenl a 'true and fair, view
and the report is limited to those matters set out in the next statement.
In connects.on with my examinatt.oo no matter has come to my attention..
l) which gives me reasonable (3use to believe that material resp
the requirements".
to keep acrA)unting T￿OrdS in a￿dance with section 386 of the
Comwii&q Act. and
Io Prewe accounts which aLxwd with the arxxlunting rec4)rds. ￿MplY
with the accL)unting requirements of sechon 386 of the Compani&s Act
and with th¢ rnethods and principles of th¢ Statement of
Recommended PraLai￿ Accounting and Repoth'ng by Chartties
have not been rnet or
2) to which. in my opiniory att￿tiOll should be drawn in ordtt to enabl¢ a
proper undwstanding of the a(xx)unts to be re3th￿.
Independent
examiner s
Statement
C Pres￿tL FCCA
Pond House, Station R4 Haddenham Cambs
Trdte..
li

LITfLE THETFORD ACORNS
STATEMENT OF FINANCIAL ACTivrriES
lincludlng Income & Expenditure A￿o￿nt)
FOR THE YEAR ENDED 31 AUGUST 2021
Unrestrfrted Restrlrted
Funds
Funds
2021
2020
Total Funds Totsl Funds
Notes
Incomlng resources
Incoming resources from .
generating funds
Voluntary income
Activities for generating funds
Investment and other income
Incoming resources from
charitable activities
Childcare services
1,518
1,126
785
1,518
1,126
785
303
1,392
5,879
94,498
94,498
57,153
Total Incoming Resources
97,927
97,927
64,727
Rewurces expended
Costs of generating furbds
Fundraising trading= cost of
goods sold and other costs
Charitable activities
Childcare services
Govefflan￿ costs
42
42
201
77,855
1.21S
77,855
1,215
69,402
950
Total Resources Expended
79,112
79,112
70,553
Net surplusl{deficit) for the year
Total funds brought forward
.18,815
47,354
18,815
47,354
15.826)
53,180
Total funds carried forward
66,169
66,169
47,354
All of the above activities represent ongoing artivities.
All recognised gains and losses are reflected in the Statement of Financial Artivities and,
therefore. no separate Statement of Total Reco8nised Gain and Losses is disclosed.
12

urrLE THETFORD ACORNS
BALANCE SHErr
AS AT 31 AUGUST 2021
08
31
Notes
Flxed Assets
Tangible assets
li
131,332
138,024
Current Assets
Debtors
Cash at bank and in hand
12
1,022
65,113
66.135
691
43,791
44,482
Creditors:
Amounts falling due within one year
13
14,378
(11,3541
Net Current Assets
51,757
33,128
Total Assets Less Current LlabllltEes
183.089
171,152
Creditors:
Amounts falling due after more than
one year
Net Assets
14
1116.9201
66.169
1123,7981
47,354
Funds
Unrestricted funds
66,169
47.354
These financial statements have been prepared in accordance with the special provisions for
small companie5 under Part 15 of the Companies Art 2006 and with the Financial Reporting
Standard for Smaller Entities (effective April 2CM)8).
For the year ended 31 August 2021 the company was entitled to exemption under Section 477
of the Companies Act 2006.
No members have required the companyto obtain an audit (rf its accounts forthe year in
question in accordance with Sertion 476.
The Trustees acknowledge their responsibility for:
i) ensuring the company keeps accounting records which comply with Sectlon 386
of the Companies Act 2￿6. and
li) preparing accounts which give a true and fair view of the state of affairs of the
company as at the end of its financial year, and of its income and expenditure for
the financial year and which otherwise compty with the requirements of the
Companies Art relating to accounts, so far as applicable to the company.
By order of the Directors:
Mrs K Hilton - Chairperson
Date: . 0¥. 11

LIME THEfFORD ACORNS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGusf 2021
l. Accountlng Polides
Basis of accounting
The financial statements have been prepared in accordance with Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland {FRS 102) (effective l January 2015) - (Charities SORP (FRS
102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102) and the Companies Act 2CKI6.
Little Thetford Acorns meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy note.
Incomlng resources
The charity has received government grants in the period. Grants and subscriptions are
recognised in the Statement of Financial Activities in the period to which the income
relates. All other income is recogni5ed on an accruals basis. Any income restrirted to
future accounting periods is deferred and reco8nised in those accounting periods.
Investment Income
Investrnent income is included when receivable.
Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals
basis. inclusive of VAT which cannot be recovered.
Charitable activity costs include attributable staff and other costs for each area of the
organisatiorb together with a corresponding apportionment of support costs. The basis of
apportionment is a cost centre allocation based on the headcount.
Govemance costs are those associated with constitutional and Statutory requirements.
Tangible fixed assets
Depreciation is provided at the following annual rates iri order to write off the cost less
estimated residual value of each asset over its estimated useful life.
Equipment. fixtures and fittings
Freehold building
15% on reducing balance
3￿r$ straight line
stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance
for obsolete and slow moving items.
Tamation
The charity is exempt from corporation tax on its activities.

LIrnE THETFORD ACORNS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
l. Accounting POl￿eS- Con￿nYed
General Funds
These are funds which can be used in accordance with the charitVs objectives at the
discretion of the Trustees.
Designated Funds
These are funds set aside by the Trustees from the general funds for speclfic projerts.
Restrirted Funds
These are monies, which have legal restrictions on their use where donors have specified
the funds can only be spent on certain of the charl￿5 activtties.
Cash Flow
A cash flow staternent has not been prepared as the Trustees have taken advantage of the
exemptions afforded by Financial Reporting Standard Number l (revised) as the charity is
of similar size to a small company.
Income and Expenditure Account
As the Statement of Financial Artivities reflects the information required by the
Companie5 Att in relation to income and expenditure, a separate Income and Expenditure
Account has not been p￿pared.
Cost of Generating Funds
This comprises all expenditure relating to raising funds for the charity.
2. Voluntary Income
Des
31
2020
Donations
1,518
1.518
303
3. Artivltles for Genefatifi8 Funds
2020
Fundraising events
Sales of uniform
982
144
1.126
1,351
41
1,392

LrrrLE THEfFORD ACORNS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
Investment and other Income
Interest received
Grants received
Miscellaneous income
411
4,963
505
5.879
721
61
785
Incomlng Resources from Charitable Actfvltles
31
2021
31
2020
Childcare fees (received from parents)
Childcare fees Ireteived from Cambridgeshire
County Council Early Year5 Foundation Stage
funding)
24.078
6,481
70,420
50,672
94.498
57.153
Fundralslng Tradlng: Cost of Goods Sold and Other Costs
Sundry expenses relating to fundraisin8
activities
42
201
16

U￿LE THEfFORD ACORNS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGusf 2021
Dirert Costs of Charitable Artlvitles
31
2020
Staff costs
Repairs and maintenance
Cleaning and hygiene
Toys and creative
Insurance
Food
Bad debts
Office cost5
Water and rates
Elettricity
Training
Telephone and internet
Payroll charges
Advertising
Media Licen¢È
Software
Uniform
Holiday club expenses
Of5ted Fees
Other professional fees
Sundry expenses
Depreciation
Deferred income credit-
Government grant
Forest School
Equipment expensed
58.146
2,879
3,280
2,25S
1.505
14
58,146
2.879
3,280
2.255
1.505
14
52,959
1.600
1,135
710
1.504
632
61
1,919
1,106
936
520
1.535
1,386
1.025
180
414
160
1.575
1.575
1,096
651
651
316
163
432
316
163
432
400
35
518
421
7,731
(6,878)
35
518
418
7,731
16.878)
35
618
182
7,660
16,8781
26
893
26
893
77.855
77,855
69,402
8. Governance Costs.
31
08
2020
Accountancy and l.E. fee
1.215
950
9. Dlrector5' Remuneration and Benefrts
There was no directors. remuneration or other benefits for the year ended 31 Au8USt 2021
(2020- £nil).
Directors, Expenses
There were no directors. expenses paid for the year ended 31 August 202112020- £nill.

LrrTLE THEfFORD ACORNS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2021
10. Staff Costs
31
2021
31
08
2020
Wa8es and salaries
NEST pension contributions
57.423
723
58.146
52,392
567
52,959
No employees received remuneration greater than £60,LKIO.
The average number of employees during the year
was:
2021
Number
2020
Number
Direct charitable artivities
Management and administration
The charity is now registered and providing pension Schemes to employees with NEST.
11. Tangible Fixed Assets
Leasehold
Land and
Freehold
Buildln
ui
Fixtures &
Fittin
Total
Cort
At 0110912020
Additions in the year
Disposals in the year
At 3110812021
212,893
15,998
1,039
228,891
1,039
212,893
17,037
229,930
Depreciation
At 0110912020
Charge for the year
Elimination on disF)05als
At 3110812021
78,061
12,806
635
90,867
7,731
85,157
13,441
98,598
Net Book Value
At 3110812020
At 3110812021
134.832
127,736
3,192
3,S96
138.024
131,332
The charity holds a lease on the land from the local Parish Council. A peppercom rent has
been paid for a period of 25 years from August 2008.

urrLE THETFORD ACORNS
NOTE5 TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST ZOZI
12. Debtors: Amounts Fallin8 Due Wrthln One Year
31
08
31
08
Trade debtor5
Other debtors
1,022
75
616
691
1,022
13. Credltors: Amounts Falllnc Due Wlthln One Year
Accruals and deferred income
Other creditors
10.616
3,762
14,378
8.754
11.354
14. Creditors: Amounts Falling Due After More Than One Year
31
08
31
Deferred income: Government grant brought f(wward /
received
123,798
130.676
Transfer 1130 to arnounts falling
within one year
16,8781
116,920
6,878
123,798
Grant funding was received from Cambridgeshire County Council for the purpose of
business planning, building design and construction. It is of the directors, opinion that the
building will have an estimated useful life of approximately 30 years; therefore the
deferred income will be credited to the Statement of Financial Activities in equal
instalments over 30 years.
15. Taxation
Little Thetford Acorns is considered to pass the tests set out in Paragraph I Schedule 6
Finance Act 2010 and therefore it meets the definition of a charity for UK corporation tax
purposes. Accordingly, the charity is potentially exempt from taxation in respect of
income or capital gains received within categories covered by Chapter 3 Part11 Corporation
Tax Act 2010 of Section 256 of the Taxation of Chargeable Gains Art 1992, to the extent
that such income or gains are applied excluSNely to tharitable purposes.
19