Company Number 06995636 Charity Number 1132906 LIThLE THETFORD ACORNS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2025 V6ctorla Cooper Red Shoes Accounting Services 181 Wisbech Road Unit 7 E-space North Littleport Cambridgeshire C86 IRA *AF24Q5F4* IW512Q26 COMPANIES HOUSE A24 UTTLE THEtFORD ACORNS REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Contents Page Dirertor5' Foreword Company Information Report of the Trustees 5-12 Independent Examinerfs Report 13-14 Slatement of Financial Activities 15 Balance Sheet 16 Notes to the financial statements 17-23 LE THETFORD ACORNS DIREcfoRS' FOREWORD FOR THE YEAR ENDED 31 AUGUST 2025 Little Thetford Acorns Pre-school & Children's Club was incorporated on 19th August 2009, rd 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. Our purpose-built setting is situated on Parish Council land and is approximately 400m from the Primary School enabling c105e working With ovr colleagues in education as well as being convenient for our parent users. Little Thetford Acorns 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 Oirectors, User5 and Staff. The current Directors are 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 efforts and those of the staff have Sed to another successful year. E Parker Boreham Chair & Director K Bond Treasurer & Dirertor D Baker Secretary & Director E McKiernan N Kemp Director S Boreham Director Director UThLE THETFORD ACORNS COMPANY INFORMATION FOR THE YEAR ENDED 31 AUGUST 2025 The Management Committee presents its report and financial 5taternent5 for the year ended 31 August 2025. Reference and Administration Information Charity Name: Little Thetford Acoms Charity registration number: 1132906 Company registration number: 06995636 Date of incorporation: 19 August 2009 Registered Office and operational address-. Oakfield. The Wyches, Little Thetford. Ely, Cambridgeshire, CB6 3HG Dirertors: Mrs E Parker Boreham {appointed 23, October 2024) Active Director Active Director Active Director Active Director Ms N Kemp lappointed 9 July 20251 Active Director Mr S Boreham lappointed 22 January 20261 Active Director Mrs J Wardle (appointed 13 June 2023, resigned 17 Oct 20251 Director Mrs K 8roadbent (appointed 28th Nov 2024. resigned 10 July 2025} Director Mrs S Slok lappointed 23 October 2024, resigned 17th Ott 20251 Director Mrs E Warrington (appointed 23 October 2024. resigned 17th Oct 20251 Director rd Mr D Baker (appointed 23 April 2024) Mrs K Bond (appointed 13, June 20231 Dr E McKiernan (appointed 18 September 2023) th th th Mr R Craig (appointed 19 March 2024. resigned 20. Sept 2024) Direttor Director Director th Mrs M Ghita (apponted 13 June 2023. resigned 23, Oct 20241 th Mrs S Hartley lappointed 13 June 2023, resigned 23 Ott 20241 th Mrs E Weaver (appointed 17 Nov 2022. resigned 13 June 2023. th re-appointed 18 Sept 2023. resigned 20 Sept 20241 Director Principal Officer: Chairperson. Mrs E Parker Boreham Banker: National Westminster Woolpack Chamber5, 16 Market Street, Ely. CB7 4YY Investment Banker: United Trust Bank One Ropemaker Street. London EC2Y 9AW "Solicitor: Thomson. Webb & Corfield Solicitors 16 Union Road. Cambridge. CB2 IHE Independent Examiner: Victoria Cooper Red Shoes Accounting Unit 7. E-space North. 181 Wisbech Road Littleport, Ely Cambridgeshire CB6 IRA UThLE THETFORD ACORNS REPORT OF THE TRUStEES FOR THE YEAR ENDED 31 AUGUST 2025 The Directors (Trustees) present their annual report with the accounts for the year ended 31 August 2025. The accounts comply with the requirements of the Companies Act 2006. the Charities Act 2011, the MemorandLJm and Articles of Association. Financial Reporting .Standard 102 and follow the recommendat'ions in Accovnting 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 IFRS 1021 (effective l January 2015}. STRUCTURE GOVERNANCE AND MANAGEMENT Governin Document Little Thetford Acorns operates as a Charitable Company Limited by Guarantee. incorporated th on 19 August 2009 and registered as a Charity on 23rd November 2009. The company was established under a Memorandum 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, member5 are required to contribute an amount not exceeding £1. ointment of Man ement Committee and Membershi The directors of the company are also charity trustees for the purpose of charity law and underthe 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 elected from existing users of the services to serve for a period of one year after which they must be re-elected at the next AGM. up.to a maximum of six consecutive years. The Management Committee typically meet once every 4-6 weeks to discuss business / building and staffing related matter5. anisational structure and wider network TRUSTEESIMANAGEMENT COMMIThEE Directors & Committee Members Manager Little Thetford Primary School Office Assistant Deputy Pre-school manager Early Year5 Practitioners Relief Workers/ Volunteers Head Teacher Foundation Stage Teacher UTTLE THETFORO ACORNS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Consideration of ma'or risks and the s em and rocedures to mana e them Holding regular meetings enables the identification of any major risk early. whether it is financial, staffing, Ofsted or m3nagement/building related etc. Any additional support required is discussed, for example if a significant fundraising event is required or Business Support required from the County Council/Earty Years Alliance- or if additional staffing resources are needed. Our Safeguarding Children Policy is of prime importance and is continually reviewed and updated if required. Daily risk assessments of the setting are essential for the safety of children and staff, therefore are reviewed regularly and updated. No major risks have been identified for this period. Ob'ectives and Activities The'company's main objectives. as set out in its Mission Statement.. At Little Thetford Acorn5, It Is our aim to provide o setting in which children are happy ond secure and in which there is on Jtmosphere of mutuol trust,- where children know they ore volued ond respected. We aim to provide o setting where learning is exciting and an intrin51C Port of their play and all that they enjoy. It 15 our intention to instil in eoch child o lifelong love of learning and to give each child the sociol skills needed to contribute to the wider community. Summary of the principal artivities in relation to these objectives: The setting 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 KSI primary school-age children from Little Thetford Primary School and meets the needs of the families in the village and surrounding villages. Details of the Service Provision durin 2024-25 Places available Age range Times of opening Pre-school 25 2yrs3 mths-5yrs 09.00- 15.00 hours Holiday Stay & Play sessions "20 Age 2yrs- Age 7 n/a UTTLE THEfFORD ACORNS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Details of the Service Provision - continued 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 toys. music and singin& arts and crafts. writing area, mathematics area. home corner/role-play area. as well as opportunities for outside play. We also have rolling snack time. when healthy snacks brought in from home are enjoyed. On a Mondav morning, we run a Forest School session for the over 3.5. We spend the morning in preschool forest school area. led by a qualified Forest School practitioner. This inspirational process offer5 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 Foundation 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 are involved in the planning of activities and parentslcommittee are involved in the future purchases of equipmentlresource5 by a variety of means such as discussions and questionnaires. We use the key-per50n system to enable us to work closely with families and help us meet individual children's need5 and further enhance the education and care we provide. Lunch provision= Parents have the option of extending their child's session in pre-school. by sendin8 in a packed lunch for their child. Holidoy club: This year we did not operate a staffed holiday club or offer Stay & Play sessions for parents/carers and their child during the holidays. Partnershi wlth arents and local commun We have outstanding partnerships with parentlcarers. We recognise that parentslcarers are their children's primary educators and the importance of working with those closest to the children. We achieve t'his by ensuring that parentslcarers have the opportunity to discuss their children's progress 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 ommittee member or regularvolunteer. We hold Open Days in the year, to encourage new, prospertive families to visit and experience our setting for themselves. We have good links with the local school and continually strive to seek new links within our local community. ItrrLE THETFORD ACORNS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Summary of the main achievements of the charity during the year: We ended the year with 32 children on the register, including 12 younger children who stayed on for the academic year 2025-26, then additional 7 new children. Our first mernber of staff to complete an apprenticeship passed with flying colours during the summer term and earned a Distinction. We were thrilled to welcome her back this year as a fully-qualified member of the team. We recruited a second Level 3 apprentice. who started atthe beginnin8 of the Autumn Term 2024 and has spent 18 months working very hard to complete her training. We had another successful transition for the cohort of children moving to primary school in Sept 2025. We stopped paying for an external cleaner during the Autumn Term and moved the cleaning back in-house, to save costs. We were very grateful to the Little Thetford Parish Council for their support in grantin8 us £895 to pay for the heat pump to be repaired when it broke. We continued to run our popular weekly Forest School sessions led by our Forest School leader. This year, we moved Forest School onsite and partitioned the garden. Our Treasurer was instrumental in us receiving saplings from the Woodland Trust which we planted in the Spring to establish a native-species hedge. In time. this will provide a green barrier between our play area and our outdoor learning area. The outgoing Chair ran a successful 100 Club. delivering a £4CX) profit towards the fundraising total of over £3.5k. Little Therford Acorns was seletted for the Tesco's blue token scheme. and we were grateful to receive a £500 grant from Groundworks (the administrators) towards our nature garden development. We continued to build relationships with the village by taking part in community fundraising activities. We continued to build links with LT primary school, including the children's visit for Road Safety Week and pre-school's visit in December to watch the school nativity. Our Baby and Toddler Group continued throughout the year. run by the Chair, plus a small team of volunteers. We continue to attratt a small group of regular and new families and it is proving a useful tool to recruit and build relationships with new families before registering at pre-school. Duringthe SpringTerm. we underwent and passed a funding audit by Cambridgeshire County Council's business governance team. During the process, we received constructive feedback to ensure our invoicing procedures are transparent and fully compliant with new requirements that came into effect in April 2025. We ended the year with a party at Treetops soft play - hiring a venue was a new approach for us and was a successful, fun way to say our goodbyes to the older children and their siblings. UThLE THETFORD ACORNS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Plans for ear ahead We will be getting a new chair at the AGM. there is a transition plan in place for this The charity plans to continue the artivities outlined above in the forthcoming year, although we are not offering holiday club again this acadernic year. The committee will be working hard to increase our income and visibility. The focus is on increasing awarene55 of our pre-school within the local villages and the wider area and we will advertise and promote our services via free channels. Building a larger number of users will help ensure long-term success of the school. As overhead costs will 80 up again this year. especially with the increase in minimum wage and NIC, the urgent priority remains to increase our income through both funding and fundraising. We still hope to recruit a bank member of staff. to take the pressure off staff sickness/training. We have some l-to-l staffing requirements this year for the children. Staff development: continue to identify staff training requirements. Half-termly supervision reviews and annual appraisals take place. We will promote the value of becoming a committee member to maintain a good balance of old and new members. Committee will look at grant opportunities. as well as sponsorships or donations from local businesses, to help boost our income for 2025-26. The 100 Club Lottery will continue. with monthly draw5 from September 2025 to August 2026. The manager, who is our Forest School lead. will work with committee to develop the forest school area on site and potentially offer forest school to more childrenlfamilies. Financial Review Principal source5 of funds are from Early Years Foundation Stage funding Iwhich accounted for 910A of our income during 2024-25, much higher than last year). In contrast, the parent fee income for pre-school was only 5%. This is due to the new funding available for working families. Our yearly turnover was ca. E16.5k higher than budget, mainly due to increasing numbers on the register throughout the year. During the year, the Committee maintained the Charity 3 Month Bond with United Trust Bank, and we invested £20k of our reserves into this account. This money is locked away for the length of the bond and considered for short-term reinvestment on maturity. Fundraising income is vsed to cover overheads. offset the c05t of special purchases of indoor and outdoor equipment and resources. as well as improving the indoor setting or garden area. We were able to slightly exceed our fundraising target during FY 2024-25, raising over £3.5k in a variety of ways. including stalls at local fundraisers i.e. Aquafest,. bake sales; Mothers. l Fathers. Day gift shop,. Bag2schools- Festive Funday at Christmas and Halloween activities. LITfLE TH￿F0RD ACORNS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Fees were increased to £6.00 per hour, having remained at the same rate for a number of years. Fees are reviewed annually."We have cash flow forecasts in place and income is monitored on a regular (monthly) basis against the budget. 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 at parents'/carers' request: The highest expenditure was the wage bill, which accounted for 8(YA of our costs and 76% of our overall income. Two other areas of significant cost this year were as follows- Insurance: The Early Years Alliance insurance company reviewed the buildings cost the previous year. Accordingly. the buildings insurance increased by 50% last year and again this year. Maintenance= Not only did we have to pay for the heat pump to be mended, but we also had issues with the fire alarm malfunctionin& so had to pay for an engineer to attend and correct the issue. In addition. we had to pay to remove the old oven. Our largest purchases this year were: New hard drives x 6 for the reconditioned Dell laptops kindly donated by East Cambs DC.1£120} New blinds from Dunelm1£63) A reading arch from Seated Furniture1£3101 Standalone oven from Arg051£89.991 A delivery of sand from Quality Garden Supplies1£1361 Reserves Poli The Management Committee ha5 examined the Charitws requirements for reserves in light of the main risks to the organisation. It ha5 established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be 3 months of expenditure and therefore a target of £25,(MXI should be held in general funds. The reserves are needed to meet the working revenue requirements for the charity and the Management committee are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. Details of An funds in Deficit There are no funds materially in deficit. io IIThLE THETFORD ACORNS REPORT OF THE TRUSTEES FOR THE YEAR ENOED 31 AUGUST 2025 Audit This is a small company therefore no audit is required. An Independent examination is required. Inde endent Examiner The Independent Examiner. Victoria Cooper of Red Shoes Accounting, wa5 appointed at the AGM on 17th ortober 2025. Acknowled ements The Management Committee of Little Thetford Acorns is very grateful to all the individuals and organisations that have helped in a variety of ways during this year of operation. We rely on dedication and time given by staff, volunteer5. parents and the local community. We would like to thank individuals. families. organisations and member5 of the local village community for their financial support, whether it 15 from a donation or attending one of our fundraising events. Little Thetford Acorns received other contributions that are much appreciated such a5 goods and play equipment, which can be used bythe children in the setting. People also give up their-time to help the charity in many ways (helping with charity collections, being parent helper in pre-school 5e55ions. fundraising events, working on maintaining the garden and general maintenance on the building itself). We rely on our raffles, fundraising etc. to be able to keep providing an excellent service. Little Thetford Acorn5 would like to extend their thanks to the people who were responsible for giving out grants in previous years including the Parish Council, the Woodland Trust for the grant of hedges and those individuals who helped with donations. We are very thankful to the Woodland Trust who donated 90 hedging saplings for the hedge between the forest school area and play area. Public Benefit In setting our programme each year and planning future activities. we have regard for 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 activitie5 we undertake and services provided are in line with our charitable objects and aims. UTTLE THETFORD ACORNS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Statement of Directors, Res onsibilities The directors, who also act as trustees. are responsible for preparing the Oirectors, Report and the financial statements in accordance with applicable law and regulations. 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 Accounting Prattice (United Kingdom Accounting Standards and applicable lawl. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company ènd of the incoming resources and application of resources, including income and expenditure, of the company for that year. In preparing those financial statements, the directors are required to: select suitable accounting 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 wi15 continue in business. The director5 are responsible for keeping adequate accounting records that are sufficient to show and explain the company's 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 Act 2006. They are responsible for safeguarding the assets of the company and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities. Declaration The trustees declare that they have approved the Dirertors. Report above" at the Management Committee on 8 May 2026 and signed on behalf of the charity's trustees by: Signature-. /,Q A- Emmeline Parker Boreham Chair Date.. l£k/s/26 12 InthpEndentex•mine¢s report tothe board oftrusiees ol Lbttbe Thetford Acorns I report on the account5 of the organisation for the yearended 31st A￿uSt 2025 which are set out on pages 14 to 22. Respettl¥e Responsibilities of TrwteÈs and Examiner The tharity's tiustees are re5pon5ible for the preparation of the actoufvts. The charity's trustee5 consider that an atsdit is not required for this year undpr section 144121 of the Chaiities Att 2011 (the 2022 Attl that an independent examinati¢)n is needed. It is my responsibllityto= l. Examine the accounts under 5eciion 145 of the 2011 Act 2. Follow the pTocedures laid down in thegenernl Dirertions Eiven by the Charity Commission lunder sertion 14515llbl of the 2011 Act. and 3_ Stote whethe¥ any particular matters have come to my attent Basis of Indepebthfft Éjtèminer's Rep My examination wa5 carried out In accordance with the general dirertions gNen bythe Charitycommission. An examination include5 3 review of the accouniin8 records kepr by the chariiy and a comparison of the accounts presented with those records. It also include5 consideration of any unusual iterns or disclosures in the accounts, and seeking explanations from you as the trusiees concerning any svch matters. The procedures undenaken do noi provide all the evidence that would be required in an audit. and Co[￿eqUentI¥ no opinion is given as to whether the accounts present a'trne and fair. view and the report is limited to the matters set out in the statement below. estatement of cornparatiwefigures I draw attention tothe Accounriog policie5 irKluded within the note5 to the fihancial ￿atements. which explains that the comparative inforrnation for the year ended 31 Au8USt 2024 ha5 been restated following the correction of errors identified in the curtent year. The tru5tee5 havÈ amended the Comparative figures in xcordance with the requirements of Financial Reporting Standard 102 Section la and the Charities Staiement of RÈcommended Practice applicable to charitie5 preparing their a￿OUnts in accordafice with FR5 JQZ. My conclusion is noi modified in respect of this matter. Independent ENarniner's Statemert In connection with my exarnination. Th) rnotter has to myattenttOh- I Which gives me reasonable cause to believe that. in any material ￿$pert. the requirements.. lal to keep accounting records in a￿OrdanCe with Sertion 130 of the 2011 Att.. and Ibl to prepare accounts which accord with the accounting recovds have not been met- or 2 to which. in my opiThon. èrteniion Should be drawn in orderto enable a proper understanding OF the accounts to be reoched. IndeperKIEnt examintrf$ rep￿ to ihe bo•rd oftrustees of Lrille Thetlord A¢0rn5 Vlttofla Cooper Red Shoes Auouniibvg Services 181 Wi5bEth Rv¥d Unit 7 E- Space f4orth Littleport Cambrid8eshw* IRA Dale.. 14 ststement of Finanaal Arti¥it forthe yeav ended 31 Au8USt2025 fte$￿ed 2024 Total Fuhds 20 2025 X+25 Total Furlds FuTh*s Jnds Income afid endowm￿15 from". Donati¢ns and leeacies Charitable actNit￿5 Invesrmenis and other iTrcome OtherTradiryd aCti￿e$- Chikjcare Sefyices 2,K13 3.QlS 267 2,923 2,8Q7 72,373 3.015 ICtyi.178 104.178 Tmal I￿￿7m￿lIes011ltes 112.882 112.88Z 78.370 Resour¢es expendod C05tsof ¥EneratinilwMIs Fundr3¢5ingtradin8.' £05t of 8ODdssohJ and athercosts 20 Childcare Services 104,801 104.801 72.793 j.lc Totsl Resources Expended iC6.561 106.561 73.913 Nèt Surp1￿{de￿￿tI Iwthe year Total funds bvou8htfoww*d Proor period adfyustrneni Totsl funds carrfiod fonward 6.321 49,(Q9 12,769 68.179 6.321 49.089 12.769 68.179 4.457 4.632 49.089 All ofthe above a£tiwt* ￿reSent￿e￿nI acti￿& All recogn15ed 83ins and Ios5e5 are reflected in thestateffiwt of F￿r￿1 *if¥it*5 and. therefwe. no separate Stattmentof Totsi Rece8thised Gains and k)sses i54i¥105ed. balanceshttt *sat 31 Au8USt 2025 Restated 2024 Motes FI¥Ed assets Tangible as5Pts 115.622 123.459 Cupreht *sstts Debtors Cash in hand 3JP33 68.370 71.463 65,255 66,963 Credltws: amourfs f•lkn8 d¥e*ithitr othe ye 129.4981 132.2781 NtlCurrentA%sets J57.567 158,144 CrtditLVS: amounts laIlw￿ dut afterone)Yar 189.W81 196.2861 Metasstts 68.1￿. Unre5trirted fvrtds 68.179.C 6L858.O) The dirertors are satisfied that the company is entitled toexeTh•tionsfrom ihe reqtsirementtoobtain an aLxlit under SeCt￿n 477 ofthe Ci)mpanies Act 2[￿. The membersha¥e r￿t required thecofflpany toobtain an auditin acccrdance ￿ sethh?n 476 of ihe Aci. The directcrs acknowleÉde their responsibilitie5 foT£Lxnply¥4with ihe re4uiremehtsoftF* C￿Pan￿5 A(t I￿6With respert to actouThting records and the preparatK)tsof a££tyJnts. The accounts have been prepared and delNered in accordance with the special provisions applicab￿ to companies under Part is of the Companies An 2L*J6 and the FFnancial ReportingStar￿ard fry Smaller Entit￿ leffecrNe April 2(M)81. The Trustees acknowkdge their rEsponsitq"IKtyfor: il en5uiiwthecMwny keep accountin8re(orth which compfyfwith Section 386 ofthecthwnies Pxi 2C(6.' arwj ill prepanfiE account5 which ENe a irue and fairview of the state of affair5 of ihe compafty as￿ thE enLI of its firtancol yearendarwj whKh otherwise comply wrth the rewirementsof thÈ CorrwathiesAct ￿lalI￿R to accounts. $0 lar as applciable tothecompanv. E Parker 8oreham Director Approved by the bl￿rd an........ (.￿/ 13 /5.12.£5 Note5 to the Accounts lor the yearended 31 AW Z015 I'Attountlll8 poli¢les Ge￿ra1 knforn?atlon Little Thetford Acorns is a private limited cornpany by guarantee wrth0￿ share tapital use of 'Limited' exemption. incoporated in England and Wales. The address of its re8iStered office 15.. Oak Field The Wyches Little Thetford. Elv Cambridgeshire C863HG The finantial 5taiements have beerk prepared in actordantr with Accounting and Reporting by Charities." Statement of Recornmended Practice lappli£able to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211 Iis5ued in October 20191- (Cha1￿￿e5 SORP IFR5 10211. the Financial Reporting S￿ndard applicable in the VK and Aepublic of Ireland IFRS 1021 and the Companies Act 2[￿. Little Thetford Acorn5 rrieet5 the definition of a public benefrt entity under FRS 102. Assets and liabilities are inivally recognised at historical cost or transaclion value unle55 otherwise stated in the relevant accounting policy notes. Incomi￿ Resources Intome is recognised when the chaTity has entidement to the lunds, any performance conditions attached to the iternlsl gf income have been met. and it bs probable that the income will be recewed and the amouTrt can be measured reliab5v. Income from government and other grants. whether'capital, grants or're¥enue' grants. is recoenised when the charity ha5 enlitlement to the funds. any performance confirion ataiched to the grants have been met, it is probable that the income will be rereNed and the amount con be measured reliably and is deferred. Interest Reoivable Interest on fund5 hetd on depogts is included when receivable and ihe amount can be ￿￿asUred reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. Resources Expended Expenditure 45 recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT whith cannot be recovered. and is reported as part of the expenditure to which is relates. C05t5 of generatingfvnds comprise the costs asso£iated its pefmitted trading activities of a Pre-school and childrens club. Charitable expenditure comprises those costs inturred by the Charrty irt delivery of its atttvit*s and ser¥tce5. Allocation of Support Costs Support C05t5 are those funetions that assist the work of the tharity but do not directly undertake charitable activities. 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The effect of the adju5trnents is to increase tangible fixed assets and unrestricted fund5 at the start of the comparative period by £11.939. The reclas5ification of debtors and creditors has no impact on net 355ets or funds. There is no impart on the reported net income or expenditure for the current or comparatNe period. The iiustees have reviewed the fixed asset register and Ltndedying records and have implemented protedures to ensure the accuracy of asset reportinB going forward. 2 Donatlons and legacles 3110812025 3110812024 c￿nationS Oonated goods 1.553 1,050 1.553 i.oso 267 2.603 267 3 Charitable actiyities 3110812025 3110812024 Fundraising Events Sales of Uniform Lottery fundiaising Other Charitable activities 1,031 2,903 20 1,253 731 3.015 2.923 4 Investments and other rncome 3110812025 3110812024 Interest received Grants received Miscellaneous income 1.243 SIKJ 1.343 696 380 1,731 3.086 2,807 5 Other Trading acti¥itses- Childcare Serwces 3110812025 3110812024 Chlldcare fees Ireceived from parents) Childcafe fee5 Ireceived from CCC Early years Foundation) 5.678 98,500 8.834 63,539 104,178 72.373 6 Fundraising Trading: Cost of Goods Sold & Other Costs 3110812025 3110812024 Expenses related to Lottery prizes 860 860 19 Little Thetlord Acoms Notes to the Accounts For the yearended 31 August 2025 7 Expenditure on raisin8fvnds: 3110812025 3110812024 Staff Costs Repairs and maintenancè Cleaning and hygiene Consumables Toy5 and creative Insurance Food Forest School Bad debts Office Costs Water and rate5 Electricity Training Telephone and internet Payroll Char8e5 Advertising TV License Software Uniform Event costs Equipment expensed Otsted fees Other professional fees Sundry expenses Depreciation Profitlloss on disposal of fixed assets Deferred income credit- Government grant 83.781 1.398 2.222 1.345 503 2.206 83.781 1,398 2.222 1.34S 503 2,206 55.914 234 3,693 345 2,063 254 316 1.287 1.189 1.796 1.$88 1.061 254 316 1,287 1.189 1.796 1.588 1,061 640 136 1.676 8S4 378 1.376 1.231 209 619 286 253 209 619 247 569 286 252 253 35 759 35 759 503 491 7.991 16.8781 16.8781 16,8781 104,801 104,801 72.793 8 GOverna￿e Costs 3110812025 3110812024 Accountsncy and l.E. fee 900 1.100 i.ioo 9 0irertor5' Reffluneration, Expenses and eeneffts There was no direciors, remuneration. expense5, or other benefits for the year ended 31 August 2025 12024- nil) Notes to the Attounts For the year ended 31 Auwst X125 io Staff Costs 3110812025 3110812024 Wages and salaries NEST pension contribLrtions 82,682 1,099 54,434 1,480 83.781 55,914 No employees received ￿Muneration grèater than £60.0￿. The average number of employees during the year was= 2025 Number 2024 Number Direct Charitable activities Management and administration Total employees 21 littbe Thetford Acorns Notes to the Accounts For the year ende