Company Number 0699S636
Charity Number 1132906
LIThLE THETFORD ACORNS
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR
ENDED 31 AUGUST2024
'AE24FJSC*
0810512025
COMPANIES HOUSE
A06

LIThLE THETFORD ACORNS
REPORT AND FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 AUGUST2024
Contents
Page
Dlrectors, Foreword
Company Information
Report of the Trustees
4-12
Independent Examinees Report
13
Statement of Flnancial Activitles
14
Balance Sheet
15
Notes to the financial statements
1&21

LmiETHETFORD ACORNS
DIRECTORY FOREWORD
FOR THE YEAR ENDED JI AUGusf 2024
Llttle Thetford Acorns Prfrschool & Chlldren's Club was Incorporated on 19th August 2009,
re8lstered as a charlty on 23fd Novernber 2009 and comrnenced actlvltles In January 2010. A
purpose-bultt bulldln8 was completed In February 2010, u51n8 8rant fvndln8 from Sure start
and Cambrld8eshlre County Councll. The Buslness Plan and bulldln8 desl8n and constructlon
were developed and fflanaged from the resources wlthin the parent 8roup tO8ether wfth the
experlence of the commltted staff.
The servlce provlsion extended extstlnq prtrschool care. to offer affordable, 8ood quallty
chlldcare In¢ludln8 throu8h the school hollday5. Our purpostrbultt settln8 1$ sltuated on
Parlsh Councll land and Is approxlmately 400m from the Prlmary School enabllftg close
workln8 wlth our colleagues In educatlon os well as beln8 convenlent for our parent users,
Llttle Thetford Acorns would not be able to operate wlthout support of all the parent users,
and In partlcular the efforts of parents on the Commfftee who work hard to malntaln our
proflle, fvndralse for event5 and act as maln Ilatson between Dlrectors, Users and Staff.
The current Dlrectors are very pleased to see that all the hard work In settln8 up Uttle
ThetfDrd Acorns has resulted In such a welkused Pre-sthool and a well.re8arded cofflfflunlty
provlslon. Uttle Tharford Acorns rnlles on the dedlcatlon of the volunteer Dlrertors and
Committee Members and we are pleased that our efforts and those of the staff have led to
another successful year.
J Wardle
Chalr & Dlrector
K Bond
Treasurer & Dlroctor
E Parker Boreham
Secretary & Olrertor
E McKlernan
Dlrector.
D Baker
Dlrector
E Warrln8ton
Dlrector
S Slok
Dlrertor
K Broadbent
Dlrector

U￿lETNETFORDAcORNS
COMPANY INFORMAIION
FOR THE YEAR ENDED 31 AUGUST 2024
The Management Cofflmlttee presents Its report and financlal statements for the year ended
31 Au8USt 2024.
Inlitrat
onl
Charlty Name:
Uttle Thetford Acorns
Charlty re8lstratlon number:
1132906
Company re81stratlon number:
06995636
Date of Incorporatlon;
19 Au8USt 2009
Re8lstered Offlce and operatlonal addre5S:
Oakfield, The Wyches, Little Thetford,
Cambrldge5hlre, CB6 3HG
Dlre¢¢•rs:
Mrs K Broadbent ( appolnted 28th November 2024)
Dlrector
Mrs S 51ok ( appolnted 23rf October 2024)
Actlve Dlrector
Mrs E Warrln8ton { appolnted 23rt ottober 2024)
Actlve Dlrector
Mrs E Parker Boreham ( appolnted 23￿ Ortober 2024)
Actlve Dlrector
Mf D Baker { appolnted 23rt Aprll 2024)
Actlve Dlrertor
Mr R Cra18 l appolnted 19th March 2024, res18ned 20th Sept 2024)
Olrector
Mrs J Wardle ( appolnted 13th June 2023)
Actlve Dlrertor
Mrs M Ghlta ( apponted 13th June 2023, re$l￿ed 23nl ort 2024)
Dlrector
Mrs S Hartley l appolnted 13th June 2023, resl8ned 23ft1 Oct 2024
Dlrector
Mr5 E Weaver
Olrector
( appolnted 17th Nov 2022, resl8ned June 2023. r￿apPOInted Sept 2023,
resl8ned 20th S•pt 2024)
Dlrector
Mrs K 8ond l •ppolnted 13th June 2023)
Actlve Dlrertor
Mr5 E McKlernan ( appolnted 18th September 2023)
Actlve Dlrector
Mrs C Wagstaff l appolnted 17th Nov 2022, re518ned 19th Marth 2024) Dlrector
Mr5 S Klndred ( appolnted June 2023, resl8ned 23NI Marth 2024
Dlrector
Mr N Mecheerl
Dlrector
( appolnted 13th June 2023, re518ned 29th September 2023)
Mrs C Prultt
( appolnted June 2023, resl8ned 5th February 2024)
Dlrector

Prfndpal Offlce
Chalrperson, Mrs J Wardle
Banker:
Natlonal Westmlnster
Woolpack Chambers, 16 Market Street, Ely, CB7 4YY
Investment Banker: Unlted Trust Bank
One Ropemaker street London EC2Y 9AW
Solldtor
Thomson, Webb & Cortleld Sollcltors
16 Unlon Road, Cambrld8e, CB2 IHE
Ind•pendent
Examlner:
C Prescott. FCCK A
Pond House
56 Statlon Road
Haddenharn

UrnE THETFORD ACORNS
RepoRT OFTHETRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2024
The Dlrectors (Trustees) present thelr annual report wfth the a¢wunts for the year ended 31
Au8USt 2024. The accounts comply wlth the regulrements of the Companles Act 2006, the
Charltles Art 2011, the Memorandum and Artlcles of Associatlon, Flnanclal Reportln8
Standard 102 and follow the recommendatlons In Accountln8 and Reportln8 by Charitle5:
Statement of Recommended Practlce appllcable to charltles preparln8 thelr accounts In
accordance wlth the Flnandal Reportln8 Standard appllcable In the UK and Republlc of Ireland
(FRS 102) (effectlve l January 2015).
RUCTURE GOVERNANCE
NDM
NAGEME
Llttle Thetford Acorns operates as a Charftable Company Llmlted by Guarantee, Incorporated
on 19th Au8USt 2009 and re8lstered as a Charlty on 23rd November 2009. The campany was
estsbllshed under a Memorandum of Assoclatlon whlch establlshed the objerts and powers
of the charftable company and Is governed under fts Artlcle5 of AssKlrtlon, In the event ol
the ￿MpanY beln8 wound up, members are re9ulred to contrlbute an amount not exceedln8
£1.
ento
Mana
nt
The dlrector5 of the company are also chèrlty trustees for the purpose of charlty law and
underthe compan￿5 Artlcles are known as members of the Mana8ement Comrnlttee. Under
the requlrements of the Mernorandum and Artlcles of A550clatlon the members of the
Mana8ement Committee are elected from exlstlng users of the servlces to serve for a perlod
of one year after whlch they must be rfrelected at the next AGM, up to a maxlmum of slx
conse¢utlve years. The Management Committee typlcally meet once every fy6 weeks to
dlscuss buslness / bulldln8 and staffln8 related mattets.
TRUSTEESIMANAGEMENT COMMITTEE
Dlrectars & Commfttee Members
Llttle Thetford Primary
School
Mana8er
Head Teacher
Foundatlon Sta8e Teacher
Office A5slstant
Deputy Pr&School mana8er
Earty Years Practltloners
Rellef Worker51 Volunteers

UTnE THETFORD ACORNS
REPORT OF THETRUSTEES .
FOR THE YEAR ENDED 31 AUGUST 1024
and the
rttedures to man
them
oldlng re8ular rneetlngs enables the IdeThtfficatlon of any major rlsk early. whether ft Is
flnanclal, staffln& Ofsted or management/bulldlnB related etc. Any addftlonal support
requlred Is dlscussed, for example If a sl8nfficart fundralsln8 event Is requlred or Buslness
Support requlred from the County Councll/Early Years Alllance; or If addltlonal staffln8
resources ,are needed. Our Safe8uardln8 Chlldren Pollcy Is of prlme Importance and 15
contlnually revlewed and updated If requlred. Dally rlsk a55essments of the settln8 are
essentlal for the safety of chlldren and staff. therefore are revlewed regularly and updated.
No major rlsks have been Identffled for thls perlod.
Ob
The companvs maln objectlves, as set out In Its Mlsslon Statement:
At uttle Therford Acorns It Is our alm to provlde a settlnq In whlch chlldren are happy
and secure and In whlch there ts on atmosphere ol mutual trus¢, where chlldren know
they are valued and resperted. We alm to provlde a settlnq Whe￿ learnlng Is exeitlng '
and on Intrlnslc part of thelr ploy ond all that they enloy. It Is our Intentlon to Instll In
eo¢h chlld o lrfelong love of learnlnq and to glve each thlld the s(xlal skllls needed to
contrlbute t? the wlder communlty.
Summary of the prlnclpal artlvltles In relatlon to th•se objectlves:
The settlng attrDLts prtrschoolers from Little ThetFord, but also from the Ety area and
surroundlng vllla8es. Our hollday club attrdrts from our pre4choolers as well as KSI prlmary
school.a8e chlldren fram Llttle Thetford Prlmary School and meets the needs of the famllles
In the vllla8e and surroundln8 vllla8es.
in
Pk7ce5 avallable
A8e ran8e
Tlmes of openln8
Pre-school
25
Age 2.5 yrs- Rlslng 5's 09.00- 15.00 hours
Hollday Stay &
Play sesslons
20
A8e 2yrs- ABe 7
09.00- 12.00 hours

UTTLE THETFORD ACORNS
REPORT OF THE TRiisfEES
FOR THE YEAR ENDED 31 AUGUST 2024
ofthe
Pre*school: Here we contlnue to provlde a welcomlnB and stlmulJtln8 envlronment,
provldln8 a varfety of actlvftles and opportunltle5 for the chlldren. These Include sand and
water play, constructlon toys, ffluslc and sln8ln& arts and trafts, wrltln£ area, mathernatlcs
area, home cornerlrolfrplay area, as well as opportunltles for o(rtslde play. We also have a
rollln8 snack tlme, when heatthy snacks brou8ht In from home are enjoyed. On a Monday
mornln& we run a Forest School sesslon for the over 3's. We spend the momln8 In the local
forest, led by a qualffied Forest School prartltloner. Th15 Insplratlonal process offer5 all
chlldren regular opportunltles to achleve and develop confldence and self•e5teeffl throu8h
h3nd￿On learnln8 experlences In a woodland or natural envlronfflent wlth trees. Forest
School15 a spedallsed learnln8 approach that sits wlthin and complements the wlder
context of outdoor and woodland educatlon.
We provlde a wlde and varled currfculum based on the Early Years Foundatlon Sta8e, offerfna
actlvltles and opportunftles to enable the chlldren to be confident and Independent learners.
The staff use Informatlon 8alned throu8h ob5ervatlon and assessment to Inform thelr
planftln8 to ensure thit Indlvldual chlldren's ne•dg are met. Indlvldual pro8re5s records are
re8ularly m•lntsined. We ensure that thlldren are Involved In the plannlnB of artlvltles and
parents/¢omrnittee are Involved In the future purchases of equlpmenvresources by a varlety
of means suth as dlscusslons and questlonnalres. We use the key"person system to enable
us to work dosely wlth farnllles and help us meet Indlvldual chlldren's needs and further
enhance the educatloft and care we provlde.
Lunch provlslon: Parents have the optlon of extendlns thelr chlld's sesslon In prfrschool. by
sendln8 In a packed lunch forthelr chlld.
Hollday club: Thls year. In Ileu of a stèffed holldays club, the commlttee rnn a serles of Stay
& Play sesslons for parents/carers and thelr chlld, runnln8 for a couple of hours durln8 the
rnornln8.
Partneys
We have outstandlng partnershlps wlth parentlcarers. We reco8nlse that parentslcarers are
thelr chlldren's prlmary educator5 and the Importance of workln8 wfth those dosest to the
chlldren, We achleve thls by ensurln8 that parentslcarers have the opportunlty to dlscuss
thelr chlldren's PfO8ress wlth staff throu8h re8ular meetln85. Staff are avallable at the start
and end of each sesslon. We actlvely support parents/carers If they wlsh to attend a 5esslon
at the provlslon or If they wlsh to be Involved In the organlsatlon of the 6Youp by beln8 a
commlttee member or re8ular volunteer. We held an Open Day In the summer, to encourage
new, prospectlve famllles to vlslt and experlence our settln8 for themselves, We have 8ood
Ilnks wlth the local school and contlnually 5trlve to seek new Ilnks wlthln our local communlty.

LIME THEfFORD ACORNS
REPORT OF THETRUSTEE5
-FOR THE YEA"R"ENDED-31-AUGUST 2
Summary ofthe maln 8th18￿￿eThts ofthe charfty durfft8 th• year:
We had our long.antldpated Ofsted Inspectlon In May 2024 and were dell8hted ta bé
8Yaded Good a8aln.
Thls year has been a much busler year for us; after 8alnln8 • new commlttee In
summer 2023, we focused on recrultln8 new thlldren and ended the year wfth 33
chlldren on the reglster, Includln8 16 younger chlldren who stayed on forthe academlc
year 202*25.
We recNlted a Level 3 apprentlce, who started at the be8lnnlng of the summer term
and wlll spend 18 months completlng her tralnln&
We also recrulted successfully fortwo other Staff membersthls year: a qualffled, part-
tlme member of the team who started In the autumn term and a qualffled prlmary
teacher, who rtepped In at the end of the year and wlll contlnue on a permanent
contract,
Staff Contlnued to attend cours•5 onlln• •nd enhance thelr tralnln8 In other areas
throu8hout the year.
Our laryest fundralslns was a GoFundMe campal8n, launthed by the commlttee In
October 2023. Afthouth It dldn't spread vlrally as we had hoped, local sUPPOrteYs of
pre*school were very 8enerou&
We successfully bld for a small Brant from the Ilotsry club to cover the cost of
replacln8 our securlty118ht out51de the front of pre•school.
We were pleased to hold an Open Day for prospertlve new famllles In th• sprln8
term and two successful Stay & Play sesslons In the summer holldays.
We opened our doors to the communlty twlce durfng the summer term foi
successful malntenance days In the 8aiden.
We transltloned successfvlly the ¢ohort ol chlldren movlng to prlmary school In Sept
2024.
We contlnued to bulld relatlonships wlth the vlllage by tskln8 Part In communlty
fundralsln8 actlvltles and were honoured for the pre-school chlldren to be Invlted to
press the 'bl8 red button, at the Chrlstmas tree Ilthts swltch on.
We contlnued to run our popular weekly Forest School sesslons led by our Forest
School leader.
We contlnued to use Tapestry to record obsemtlons and to bulld relatlon5hlp5
between prtrschool and parent
We contlnued to bulld Ilnks wlth LT prlmary school, Includln8 the chlldren's vlsft for
Road Safety Week and prtrxhool's vlsft In December to watch the school natlvlty.
• At the be8lnnln8 of the year. we welcorned a student from Cambrld8e Re8lonal
Colle8e. She came Into the pre-school for 2 days a week between October and
February to let hand￿n experlence as part of her pro8ramme.
We opened a Charlty 3 Month Band wlth Unlted Trust Bank to secure our reserves.
Thls money was locked away for the length of the bond and consldered for short term
relnvestment on maturtty.
Our Baby and Toddler Group was restarted In September 2023 by a member of staff
and the Chalr, plus a small team of volunteers. Th15 wa5 very popular Inltlally. as we
hadn't run ft 51nce before Covld. The numbers decreased, but we contlnue wlth a small
8roup of regular and new famllles and It Is provln8 a useful tool to recrult and bulld
relatlonshlps wfth new famllles before re8lsterln8 at prfrschool.

UME THETFORD ACORNS
REPORT OFThE ThumES
FOR THEYEAR ENDED 31 AUGusf 2024
Plans f
The charlty plons to contlnue the actlvhles outllned above In the forthcomln8 year,
although we are not offerln8 wraparound care a8aln thls academlc year.
The commlttee wlll be warkln8 hard to Increase our Income and vlslbllfty. The focus Is
on Increasln8 awareness of our pftrschool wlthln the local vllla8es and the wlder area
and we wlll advertlse and prnmote our servlce5 vla free channe15. We need to Increase
the number of users to ensure lon8er.term vlabS11ty.
We have started the year wlth a lar8e number of chlldren on the re8lster and, forthe
flrst tlme, all but one of the chlldren Is funded due to the new Early Years fundln8
entltlement for workln8 famllles. We are also tskln8 chlldren youn8er th15 year,
startln8 at 2 years 3 month&
As overhead costs wlll 80 up a8aln thls year, especlally wfth the Increase In mlnlmum
wa8e and NIC, the ur8ent prlorlty rernalns to Increase our Income through both
fundln8 and fundra151n&
We have a second Level 3 Earty Years Educator apprentlce who started In September
2024.
We stlll hope to recrult a bank member of stsff, to take the pressure off staff
slcknessltralnlns. We have some 121 staffln8 requlrernents thls year for the chlldren.
Stsff development: contlnue to Identlfy staff tralnln8 requlrements. Half-terrnly
superv151on revlews and annual appralsats take place.
• We wlll promote the value of becomlng a Commlttee mernber to malntsln a good
balance of old and new members. We need to recrult a new Chalr before the next
AGM.
Commlttee wlll focus on yant opportunftles, as well as sponsorshlps or donatlons
from local buslnesses, to help boost our Income for 2024-25. A 100 Club Lottery has
been set up wlth monthty draws from September 2024 to Au8USt 2025.
The manager, who Is our Forest School lead, wlll work wlth commlttee to develop the
forest school area on sfte. We have been 8ranted a new hedge by the Woodland Trust,
whlch wlll be planted In 5prln8 2025, creatln8 a secure barrler between the maln
rden and the area deslgnated for forest xhoDI, Thls should enablo us to Increase
the number of forest school sesslons, makln8 It avallable for more thlldren throu8hout
the week.
We have been donated 6 second-hand laptops by the Dlstrlct Councll. Once set up
wlth the servl£es of an IT volunteer, we wlll ffl18rate the manayr to the new laptop
and dlspose of the legacy desktop computer systsm.
Flfta
Prlnclpal sources of funds are from Early Years Foundatlon Sta8e fundln8 (whlch accounted
for 81% of our Income durlng 2023-24, much hl8her than last year). In contract, the parent
fee Income for pre-school was onty 12%. Our yearly turnover was ca. £40k hl8her than
bud8et, malnly due to Increaslng numbers on the re8lstef through0￿ the year.
DurlnB the year, the Chalr opened a Charlty 3 Month Bond wlth Unlted Trust BanK and we
Invested £20k of our reserves Into Ihls accounL Thls money Is locked away for the len8th of
the bond and coTrsldered for short term relnvestment on maturlty.

Fundra151ng Income Is used to cover overheads, offset the cost of speclal purchases of
Indoor and outdoor equlpment and resources as well as Improvln8 the Indoor settin8 or
8arden area. We were able to sllthtly exceed our fvndralsln8 tsr8et durln8 FY 2023-24,
ralsln6 around £3.5k In the followln8 ways:
Artlvltles held In LT vllla8e { l.e. DOB Show. Cake Sales)
GoFundMe campalgn
Chlldren's actlvltles/events at prfrschool ( l.e. Sponsored walK Chrlstmas card5) £567
Grants
£380
Broader communfty actlvltles outslde the vlllage ( l.e. Ely Market tombola)
Donatlons
£1,041
£249
Fees were kept the same rate as last year: £5.75 per hour, to remaln competltlve. These fees
are revlewed annually. We have cash flow fDrecasts In place and Incorne Is monltored on a
re8ular (monthly) basls a8alnst the bud8et.
The Workln8 Faffllly Tax Credlt and Chlldcare Voucher Schemes are promoted In order to
underllne the affordablllty of chlldcare. We are currently re8lstered wlth a number of
chlldcare voucher schemes and wlll re8lster wlth new ones when parentslcarers request us
to do so.
The hl8hest expendlture was the wage blll, whlch accounted for 78% of our costs and 76%
of our overall Income. The wage blll was £2.8k above bud8et, whlth orl8lnalty accounted for
only 4 members of staff. However durln8 the year, we recrulted a part-tlme member of
Staff. plus an apprentlce who started In the Summer terni. In addltlon, the mlnlmurn wa8e
Increased more than we had antlclpatsd In Aprll.
Three other areas of cost thls year were as follows:
Phone costs: In the summèr terni, we thanled ¢)ver our telephone System wlth BT to
dl81ts1. There was a char8e to do thls and an Increas• In the monthly contract.
Insurance: The Early Years Alllance Insurance company revlewed the bulldln85 Cost
for the first tlme ft>r a few yea15. Accordlngly. the bulldln8s Insurance Increased by
50% thls year and wlll Increase a8aln next year.
Malntenance: Followln8 the BT change to dl8ltal, we upgraded the alarm system to
dl8ltal at a cost of £829.
We dldn't make any s18nlflcant resource purchases durln8 thls flnanclal year.
We contlnue to hold a contln8ency fvnd of 3 month¥ runnlng ¢OSts• plus £15k In the
Natwest Reserve Account In case of any emergency.

UTTLE7HEfFORD AttIRNS
REPORT OF7HE TRUMES
FOR ThE YEAR ENDED 31 AUGUST 2024
The Mana8ement Commlttee has examlned the Ch3rWs requlrements for reserves In118ht
of the maln rfsks to the or8anlsatlon. It has establlshed a pollcy whereby the unrestrlcted
fvnds not committed or Invested In tan8lble flxed assets held by the charlty should be 3
months of expendlture aftd therefore a target of £25,000 should be held In general fvnds.
The reserves are needed to meet the workln8 revenue requlrements for the charlty and the
Mana8ement committee are confident that at th15 level they would be able to contlnue the
current artlvitle5 of the charlty In the event of a $18nlflcant drop In fvndln&
There are no funds materlally In deflclt.
Thls Is a small company therefore no audlt Is requlred. An Independent examlnatlon 15
requlred.
Ind
tExa
The Independent Examlner, Chrfs Prescott FCCA of TaxattacK has been reappolnted.
10

LrrTLE THETFORD AttIRNS
REPORT OFTHE TAUSTEES
FOR THE YEAR ENDED 31 AUGusf2024
The Mana8ement Commltte• of Llttle Thetford Acorns Is very 8rateful to all the Indfvlduals
and or8anlsatlonsthat have helped In a varlety of ways durlnB thlsyear of operatlon. We rely
on dedlcatlon and tlme 8lven by staff, volunteers parents and the local communlty.
We would Ilke to thank Indlvlduats, famllles, or8anlsatlons and members of the local vllla8e
communlty for thelr flnanclal suppor( whethar It Is from a donatlon or attendln8 on• of our
fundralsln8 even
Llttle Thetlord Acorns recelved other contrlbutlons that are much appredated such as 8oods
and play equlpment, whlch can be used by the chlldrnn In the settln
People also 8lve up thelr tlme to help the charlty In many ways {helpln8 wlth charlty
collectlons, beln8 parent helper In prfrschool sesslons and fundralsln8 events). We rely on
our raffles, fundralsln8 etc to be able to keep provldlni an excellent servlce.
Llttle Thetford Acorns would Ilke ta extend thelr thanks to the people who were responslble
fi>r 8lvln8 Out grants In prevlous years and those who helped wfth donatlons.
11¢ Benefft
In setting our programme each year and plannlng future artlvltles, we have re8ard lor both
the Charlty Comm15slon's general 8uldance on publlc benefft and preventlon and rellef of
poverty foi the publlc benefft. The trustees alway5 ensure that the actlvltles we undertake
and servlce5 provlded are In Ilne wlth our charltable objects and alms.

UTfLE THETFORD ACORN5
REpoirr OF ThE TRUSTEES
FOR THE YEAR ENDED 31 AUGU5T2024
ment of Dlr
slbllltles
The dlrectors. who also act as trustees, are re5ponslble for preparln8 the Dlrectors, Report
and the flnanclal statements In accordan¢e wlth appllcable law and re8ulatlons.
Company law requlres the dlrectors Iwho are also trustees for the purpose of charlty law) to
prepare the flnanclal statements for each flnanclal year. Under that law the dlrectors have
elected to prepare the flnanclal statements In accordance wlth Unlted Kln8dom Generally
Accepted Accountln8 Practlce (United Kln8dom AccountinB Standard5 and. appllcable law).
Under company lawthe dlrectors must not approve the flnanclal statements unless they are
satlsfled that they 8Sve a true and falr view of the State of affalrs of the company and of the
Incomln8 resource5 and appllcatlon of resources, In¢ludln8 Income and expendlture, of the
company for that year.
In preparln8 those Ilnandal rtatements, the dlre¢tor5 are requlred to;
select suftable accountln8 pollcles and then apply them conslstently:
Make Judgements and estlmate5 that are reasonable and prudent.
state whether appllcable UK Accountln8 Standard5 have been followed, subjert to any
rnaterlal departures dlsclosed and explalned In the flnanclal statements. and
prepare the flnandal statements on the 8oln8 concern basls unless It Is Inapproprlate
to presume that the company wlll contlnue In buslness.
The dlrectors are responslble for keepln8 adequate accountlng records that are sufficlent to
show and exp131n the compan¢s transactlons and dlsclose wlth reasonable accuracy at any
tlme the financlal posltlon of the company and enable them to ensure that the flnanclal
statements comply wlth the Companles Art 2006. They are respon51ble for safe8uardln8 the
assets of the company and hence fortskln8 reasonable steps for the preventlon and detertlon
of fraud and other Irre8ularltles.
The trustees declare that they have approved the Dlrectors, Report above at the
Mana8ement Committee on 26th March 2025 and sl8ned on behalf of the chartys trustees
bv:
Sl8nature:
Jacquellne Wardle
Chalr
Date: a8th Afyil acAS
12

Independent Euminer's Report to tbe trujteu of Little Therford Acorns
Period Ended August 31st 2024
I report on the company's accounts for year ended Au8USt 31rt 2024 set on pages 1&21.
Respective The trusteu are responsible for the preparation of the ac£ounts. The ITusffts
respoosibilities of eA)nsider that an audit is not required for this year under section 144 of the
trnstees and Charities Ad 2011 (the 2011 Ath) and that an independent exarnination is
examlner needed.
Havin8 satisfied myself that the Gharity is not subject to audit and is eligible
for independent examinatioTL it is my responsibility to:
examine the aca)unts under section 145 rf the 2011 Act.
• to foljow the procethwes laid down in the 8eneraJ Directions 8iven by the
Charity Commission (Under section 145(5)(b) of the 201 I ACL and
to slate whether particular matt¢r5 have Come to my attention.
B9sig of My eXamin￿10n was carried out in ac£oftlanex with 8eneral DIr￿110nS given
independent by the Charity Commission. An examination includes a review of the
examiner'g report accounting records kept by the charity and a rA>rnP8rison of the accounts
presenied with those record& It also includes rAJnsideration of any unusual
items or dixlosures in the aca)uni& and seeking eXplan￿lonS from you as
trustees cA)nc£rnin8 any such matters. The procedures undertaken do not
provide all the evidencx that would be required in an audi( and ￿nseqUentlY
no opinion is given as to whether the aL%￿ntS preseni a 'true and fair. view
and the report is limited to those matters set oul in the next statemenL
In ￿nneCti1)n with rny examinaiion. no matter has come to my attention:
l ) which gives me reasonable cause to bdieve that in, any material respe¢t.
the requirements:
to ke£p accounting rw)rds in accordance with section 386 of the
Companies Ad: and
to prepare accounts which accord with the acxounting recA)rd& rJ)mply
with the arxountsng requirements of section 386 of the Cornpanies Act
and with the methods and principlcs of th¢ Ststement of Re￿Mmended
Prathice: AL￿￿nting and Reporting by Charities
have ftot been met or
2) to whi¢l4 in my opinioo attention Sh¢￿Id be drawn in Irder to enable a
proper understandin8 of the accounts to be reached.
Independent
examiner's
slaiement
C Presco1( FCC& Pond Hou¥ Station Roa¢ Haddenham. Cambs
Date: April 28 2
13

Littlo Thelford korns
statement of Flnanclal Actfvitleg
for thé yeaw ondod 31 August 2024
Unre5tr1thd Restiirte
fun
2024
Total fun
2023
Totsl lunds
Not•s
Incomlng res¢urus
Incoming resource5 Irom generating funds
Voluntary income
Ad¥illes for gonernling funds
Investment and olhef income
Incoming resources from charSlabl• actlvffjes
Childcarè seryices
267
2,923
2.807
287
2.923
2.807
860
3.259
72.373
72.3n
55.995
Totsl In¢omln9 r•￿￿re•*
78.370
78.370
61,2T7
Resource# expended
Costs ol geneTallng funds
Fundraising trading.. ¢08t of good8 Sold and olher costs
Ch•rltable 4ctlvltl•$
Childcare sorvic8s
G0￿Man¢* co¥ts
20
72,793
1.100
72.793
1.11x1
74.669
950
Totsl R•Sou￿•S Exp•nd•d
73.913
73,913
75,654
N•1 •urplusl{d•ficlt) lor th• y••r
Total funds broughl foThYard
4.457
44.632
4,457
{14,377)
59,009
Total fvnd• ¢arrf•d lon¥ard
49.089
49,089
44,632
All ol tho abov• aclivit¢as represent ongoing octpiib'es.
All recognlsod gains and1088•s ar• r•flecled in tho Statement of Financial Acliwtffjs and, Ih•r•foro. no separnl•
sthtemenl ofTolal RKognised Going and L0s808 1$ disclosed.
14

Draft 1W
R•Bl4t•r•d numb•r
B•Eane• 8tt•at
a• ￿ a1 Augu•t 2D24
06995638
Flx•d u•01•
Tanglblo
11
111A20
118,310
Cuff•nt ••••{•
12
734
Coth at blftk and In Iw
85,847
48,100
Cr•dltm: am•unb falllng
wllhln •n•
13
(312781
(10,814)
31069
Fund•
Uhrultht•d lund8
146.080
Tho dli•dorn ￿ 8•U•ft•d th•1 th• cofflpfjny l• •nUtted to •x•mpkn fmm tho rnqulr•m•nl lo obthln
an oudit M¢alDn 477 ofth• Camparth• Ad 2008.
Th8 mombw• havo MI rnqufr•d lh• Lwnpany lo ¢blAln an •udft In *lth 478 al
Thè dirnrAoY• trwr vowJnèlbllM•8 fry vAth th• requirom•nts rf tho
Comp•nl•• Ad 2006 wlth rngp•et to lccountlw rnaord• gnd th• pMp•r•rf¢Jn ¢1 W￿Unt
Th• aou>unts b••n prnpornd and d8ll¥ernd In oLwrd•nce wlth the •p•clJl Pl￿10n•
oppll¢abl8 to oomp8fila8 yThdoT Pwt 15 fAth8 Compan1•• Ad 2C418 and T*lth Ih Flnanoknl Roportlng
8tandwd for Sm￿l￿r Entttl•• Aprfl 2008>.
Th• Tn*tM8 •cknoithdge th•Jrrn•p¢wwlbtllty for.
) •n•urfng thg (*)mp•ny k••p• icwinllno r•¢Nth whlth
(¥IrnPty*tth 8•¢llon $18 ￿ lh• Comp8nl•• A¢¢ 2fyX; and
11) V•PAthR a¢E￿nts whlth a tnio and f8lrvlow olth•
•tsl• ol •ff•lrn o1th• ￿mPanY u •t lh• •nd of Ila fmn@Il
>•ar 4th1th ¢tho)wl8• vJmply*1th th• rnqulr•mants of
th• C4mponlo• kt rnlrfng to erAyJunts. •0 lar ••
•pplk¥N• lo th• ¢ornpaThy.
J W•idl•
Approvad by th• bo•rd on
QetK &0 2

Little Thetford Acorns
Notes to the Accounts
for the year ended 31 August 2024
l Accountlng pollcle8
Basls of preparation
The accounts have béen prepared under thè historical cost convention and in accordance with
FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland (as
applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair valu8 of the consideration received or receivable, net of
dlscounts and value added taxes. Turnover Includes revenue eamed from the sale of goods and
from the rendering of services. Tumover from thè sale of goods is recognised when the
significant risks and rewards of ownership of Ihe goods have Iransferred to the buyer. Turnover
from the rendering of services is recognised by reference to the stage of completion of the
contract. The stage of completion of a contract is measured by comparing the costs incurred for
work perforrned to date to the lolal estimated contract costs.
ranglble fixed assets
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated
Impairment losses. Depreciation Is provided on all tanglble fixed assets, other than freehold land,
at rates calculated to write off the cost, less estimated residual value. of each asset evenly over
its expected useful life, as follows..
Freehold buildings
Leasehold land and buildings
Plant and machinery
Fixtures, fittings, tools and equipment
over 50 years
over the lease term
15 /0 pa reducing balance
15 % pa reducing balance
Debtors
Short term debtors are measured at transactlon prlce {whlch is usually the Involce prlce). less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially
recognised al transaction price including any transaction costs and subsequently rneasured at
amortised cost determined using the effective inlerest method. less any impairment losses for
bad and doubtful debts.
Creditors
Short temi C￿ditOrS are measured at transaction price (which is usually the invoice price). Loans
and other financial liabilities are initially recognised at transaction price net of any transaction
costs and subsequently measured at amortised cost detennined uslng Ihe effective Interest
method.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.

Little Thetford Acorns
Notes to the Accounts
for the year ended 31 August 2024
2 Voluntsry Income
Unrestricle
si
nat
10812024
3110812023
Donations
267
267
3 ActlvltSes for Generatlng Funds
3110812024
3110812023
Fundraising events
Sales of uniform
2,903
20
1.163
2,923
1.163
4 Inv•stment and other Incom•
311081202
3110812023
Interest received
Grants received
Miscellaneous income
696
380
1.731
224
2.456
579
2,807
3,259
5 Incoming Resources from Charitable Acllvltles
3110812024
3110812023
Childcare fees (received from parents)
Childcare fees (received from
CCC Early Years Foundation
8,834
13,335
63,539
42,660
72,373
55,995
6 Fundraislng Tradlng: Cost of Goods Sold & Other Costs
3110812024
3110812023
Sundry expenses relating to
fundraising actlvities
20
35
20
35
17

Llttle Thetford Acorns
Notes to the Accounts
for the year ended 31 August 2024
7 Direct Costs of Charitable Activities
Unre8trlcled De61
3110812024
110812023
Staff costs
Repairs and maintenance
Cleaning and hygiene
Consurnbles
Toys and creative
Insurance
Food
Forest School
Bad debts
Office costs
Water and rates
Electricity
Training
Telephone and intemot
Payroll charges
Adv8rtising
ni Licence
Software
Uniform
Holiday club expenses
Equipment expensed
Ofsted fees
Other professional fees
Sundry expenses
Depreciation
ProfiV(loss) on disp0&21 of fixed a
Deferred incorne credit -
Government granl Forest School
55.914
234
3.693
1,048
345
2,063
55,914
234
3,693
1,048
345
2,063
53,703
690
3,932
1,309
1,556
306
1,107
136
136
1,676
606
854
378
1.376
1.231
64
247
569
252
1.676
606
854
378
1,376
1,231
2,395
1.621.
1.505
177
888
1,948
324
224
473
113
247
569
252
353
35
690
151
7,937
110
503
491
7,991
503
491
7,991
4,878
-6,878
.878
72,793
72.793
74,669
8 Govemance c08t8
311081202
3110812023
Accountancy and l.E. fee
1.100
950
1.100
950
18

Little Thetford Acorns
Notes to the Accounts
for the year ended 31 August 2024
9 Dlrectors. Remuneration, Expenses, and Benefits
There was no directors. remuneration, expenses, or other benefrts for Ihè year ended 31"August
2023 {2022 nil).
10 Staff co8t8
1081202
311081202
Wages and salaries
NEST pension contributions
54,434
1.480
52.904
799
55,914
53,703
No employees received remuneration greater than £60,000.
The average nurnber of employees during the year was:
2024
Number.
2023
Number
Difect charitable aciivities
Management and admlnistratlon
19

Little Thetford Acorns
Notes to the Accounts
for the year ended 31 August 2024
11 Tangible fixed assets
Plant and
machinery
etc
Land and
buildings
Total
Cost
At 1 September 2023
Additions
Disposals
At 31 August 2024
212,893
19,023
1,201
(699)
19,525
231.916
1.201
(699)
232,418
212.893
Depreclatlon
At 1 September 2023
Charge for the year
On disposals
At 31 August 2024
99,350
7,096
14,256
895
699
113,606
7,991
(699)
120.898
106.446
14,452
Net book value
At 31 August 2024
106,447
5,073
111,520
At 31 August 2023
113,543
4,767
118.310
12 Debtors
3110812024
3110812023
Tradé debtors
Other debtors
592
1,116
1,708
327
407
734
13 Credltor8: amounts falllng due wlthln one year
3110812024
3110812023
Accruals and deferred income
Trade creditors
. Taxation and social security costs
Other creditors
29,105
502
15,785
360
2,469
18.614
2.671
32.278
20

Little Thefford Acorns
Notes to the Accounts
for the year ended 31 August 2024
14 Credltorn: amounts falling due after more than one year
3110812024
3110812023
Deferred income".
Govemmeni grant brought forward1￿CeIved
103,164
6,878
96,286
110,042
6,878
103.164
Transfer 11301h to amounts falling due within one year
15 Taxalion
Little Thetford Acoms is considered to pass the tests set out in Paragrapgh 1 Schedule 6 Finance
Act 2010 and therefore 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 Part 11 Corporation Tax Act 2010 and Section
256 of the Taxation of Chargeable Gains Act 1992. to the extent that such incom8 or gains are
applied exclusively to charitable purposes.
16 Other information
Little Thetford Acoms Is a private company limited by guarantee and incorporated In England. Its
registered office is:
Oak Field
The Wyches
Little Thetford
C86 3HG
21