Charity number 1135947 Company number 07191897 The Little Acorns Pre-school (Chelmsford) Financial Statements for the year ended 3111212020 corns A> hnsf The Little Acorns Pre-sch(xil (Che]msfoTd) Charity number 1135947 Company Number 07191897 Contents Page Independent Examinerfs Report Statement of Financial Activlties Balan Sheet Notes to the accounts 20 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesldirectorsl members of The ttle Ams Pr&school (Chelmsford) On accounts for the year ended 31.12.2020 Charlty no.: 1135947 Company no.: 07191897 Sot out on pages I rerth to the charity trustees on my examination of the attounts of the Company for the year erKled 3111212020. Responsibllities and basis of report As the charity's trustees of the Company are also the directors of the company for the purF4)ses of company law). you are responsib for the preparation of the accounts in accordarM% with the requirements of the Companies Act 21YA (Ihe 20C6 Acr). Having satisfEd mjself Ihat the accx)unts of the Company are not required to be audtted for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in resped of my examination of your tharity's accounts as carried out urKler sectton 145 of the Charities Ad 2011 (Ihe 2011 Acf). In CaIng out my examination, I have followed the Diredions given by the Charity CommissiM (under section 145(5)(b) of the 2011 Act. Independent examlnerfs ststement I have compl8ted my ek3mination. I confirm that no material matters have come to my attention ich gives me cause to believe that.. • accounting records were rt kept in aCC(¥dan with seclK)n 386 of the c7panieS Act 2(K)6' or • the accounts do not aOrd wth suth re(xxds: or . Ihe aco)unts do not comply with relevant a()Unting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a Irue and fairf view whith is not a matter nSIdered as part of an independent examinatK)n' or •the aco)unts have not I1 prepared in ac#j)r wilh the Charities SORP (FRS102). I have no conoms and hav8 cx)me auoss rK) other matters in connedion th the examination to whith attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. . P18ase delete the )rdS in the brackets rfthey (k) not awy. Slgned: Il*l.Zl Name: Relevant professlonal qualification(s) or body (If any): rcHeI Address: Section B Disclosure Only complete rf the examiner needs to highliqht material matters of nCeM (see CC32. Independent eXam¥tiOn of dkgnty accounts: directions and guidance for examiners). Give here brlef detslls of any items that the examiner wishes to disclose. The Lrtue Acorns PrxA (chdmdd Ltd No 1135947 07191897 Annual accounts for the period 01.012020 To Period start d& en 31.122020 Section A Statement of financial activities (including summary income and expenditure account) Prior year Income (Note 3) FOI F02 F03 F04 F05 Income •nd endovffrtrts fr¢xn: Grants fromEsEQX cnty CtsNGd 121.633 26.067 325 11 3.824 125,457 26,067 325 11 109.144 34,783 3,067 15 9J2 (JrIrading Inveslmgr HMRC 10.843 10,843 1.932 Tolal Expenditure (Notss 6) S07 lunds 1.005 133.496 112.658 14,667 127 325 S10 her S11 Total S12 Net In¢omellexpenditurn) before *Ax for he reporting period $13 37.310 37,310 12.508 payab 514 t incomellexpen•JituK•) after tax ore inveslment gainsl(losses) S15 37.310 94$1168@$i c vestrnenl8 37.310 12.508 S16 t incomel(expenditure) xtraordinary itéms ransfers betn funds her récognised gainslll¢)sses): S17 37,310 37.310 12,508 S18 S19 ms and h)sses or* re¥•hMknn Offr*fQrIhe S20 S21 t movenKnt in lunds $22 .310 .310 oconclmallon of nds.. (thlfLMd5bww9hllorv[d S23 69.828 69,828 20 ot41 fvn(ts carried fomrd ¥24 1 t35917 07101tg7 ICIEhmsford) Ltd Balance sheet CormP3ny ND Section 8 Flxed assets Intsngible ag90ts Tangible assets Hèritage a8S•t8 Inveslments F01 F04 FC6 (Notg 15 (Note 14} {14ote 16) INote ln Currnnt assets Stocks 1140tr 181 {Note 191 INote 17A} DÈbtorn In¥e¥trnents Cash at bank and in hand (Note 241 123,924 124.389 123.¥24 124.389 .174 .510 Credltors: amounts falling due T*rfhh) one y•ar (Nole 20) 17,251 17,251 107.1&8 107.738 69.W28 Tolalajsets less cunEnt KatsTrtles 813 69,28 Crgditorn: amounts falliry due after one ygar (Note 201 Provi¥ion8 lor Ilabllities Bl4 81$ Tot4lnetass*s orliablli Funds ofthe Charity Endowrnentlunds (Nc* 27> R1cted funts (N<* 2n UnTrstricted thnos B16 107.138 107.138 69,828 8f7 B19 107.138 107,138 69.828 Fair valu¢ reseTr* Totallun¢ts 922 107.738 107.1 The CoMnwaS entided to ex•mpkn fmm authttsnders477olthe cPl•SACt2QO6 rglating to small companie& CompanlesAct2I. subiect to the small MpanieS fE9lme8ndlft a¢cLVrle wAh FRS102SORP. SYJned by c•* 01 trusteesldirectots Ot) bÈhatl of all trusteesldirECto sv4n*e Signature of dirBCtrK *crwJr*s beina sentto ComoanEs House Section C otes to the riCCOU nis 1.1 Basis of accounllng trdll58Ction value unbss otherwise stated Én ts relevant F(sI ID th8se 8C(x)unts. The 8c£ounts have been paTrd in ac0Ydar with: the SlaterrEnt of ReciJrr*r*nded PrdcAice.' Aruntij and Reporting by chaFe$ paring their auxjunts acojrdance with lh8 Fin8nryal Re[1Th3 Starmlard 8ppli(%lA8 in the UK and Republ of Ireland {FRS 1021 i55ugJ on 16 Juty 2014 . and with. ' and wmh" the FinarM?81 Stsrthrd ap[Aale In Ihe unit r0M and Republ of IreLqnd (FRS 1021 • Bnd wlth th& Ch8rib8s Act2011. The charity constitutes a benefft • as defined by FRS 102.. '.TK* as aw)rr•riate 12 Going con¢em An exp18n8tion as to those factors th* su Ihe Ixjndusion that the charity is a gosng Dlsclosure of any un(%rtsintEs that make the going con(%m assumpth)n dcyJbUul.. Where accx)unts are not prEP8red on a frng eon(%m b8515. please dssclose this fa tiueth8rwtth the basis on the trustees prepared the a£Unts and 1h8 r8ason vthy the charity Is not regartled as a wng cx)rkxm. 1.3 Change of ac¢ountlng policy The acUnts plnt 4 twe and fatrvle* aThJ no chry been m*Je tothtt aLxounliThJ po adoptsd In nota { }. Yes" No. {1? I1 nature of the ¢hang• in accounlmig polKy." (li? the reasons why apptying the newaccounbng polky provides morn t•liable andmorn tplevantlnfDnIlon." (iii? the amount of th• adjusfor•aeh kn• alY•et•d the aggregate amountof the adjustment rplating to periods beE those pTr5ented. 3.44 FRS102 SORP. 1.4 Changes to accounting estimatsG No changgs to accountiThJ esllmalès have 2 .x< 121,633 3.824 125.457 1(Y).144 Member51y Subscriptrts and skY)ns(E¢ Donated HMRC 10.843 14. 10,843 138.252 123.5 ChafltaN• activities: 34.783 C*her T1 Cxfrertrndlng activities". Irmm8 from fvAraVrg lTrh8r T< In¢omè Ir•m Intsrest income Diwdend irKome Rental and 15 11 11 15 SepArnt• materlal Item of Income Total other.. Conver5iDn Df endovnnent into wthrrr Gain on disposal of 8 tarvJiU¢ fixed as*t fr*kJ Gain disposal ofa prcgramm8 rokted Roydltiesfrom thè eXplOtst of irte18ctl Other TOTAL INCOME 14 OihEr irrform•lfjon.' All Iorne in the wior year waj urKestii¢ted ex*¥* for: (please prov4de descriF*ic*n al SEN w¥rts. tr28," £7T3. SSP wont JRS Tolal £191 Totsi £10.652 Where any endo¥m*rrt Is L%Jmferted ir&0 fn the reportirw pwlod, thase glvethe reason for tht ¢owwewsiDfL Within Ineome fjttm5 aiw)vethe follfNAiryJ Items are m*teTial.' Ipleage discltyxthe aTrJ ary Fffior year amounts) Where surns originally denominated In lorelw cwrwbcy h been Inuthd in expfaTrn the F*si$ on whhthose sums have transl*d Stulir4 lorthecwrerw in whl¢h the accourts are drawn LT*I. 10 Section C Notes to the accou iits I conti Note 4 Govèrnmènt orant 1 Government grant 2 Government grant 3 Government grant 4 Government grant 5 Council Council Indusion Grants Council SEN Grants rants rant 121,633 2.423 1,401 10,652 191 136.300 103,958 2,142 Essex Coun Essex Coun HMRC JRS HMRC SSP Total .144 Plèasa provld8 detalls of any unfulfill8d condltions and oth8r ¢ontingen¢ies attaching to grants Please glve details of oth8r Yonns of government SIStanc9 from which tho ¢harity has dirKtly bonofft• 11 Section C Notes to the accounts Icontl Nots6 Expendiiure Toial fwKlb Expanditure ¢)n raising funds: Incuffed seeklrvJ donatic4 Incurred seek]"rYJ legaCS Incurred seekJrKJ grants OFERtir¥J rrwntrmship sctrvnes and sooal lottwies Stsgiry fvndraisiThJ events I.5 Fundralslng agents Opwdtiro tharity shops OperdtirwJ 8 tradiry rxJmp3ny ndertaknng non-tharItab tradirrtJ Advertising. rrArketiThJ. dwECt fflail aThJ St8rt UP CC6ts Inujrred In generabn9 new source of futu irKxxnè Oatabase developn*nt costs Othertrading advities Investrn2nt management ttjts: Portr10 man8 N*nt (*)sL% Cost of oblaining tnvestrrpnt ad¥e Inte1clal proF*ty IncAry costs Rent cKJlteci*)n. propety repairs aThJ Maintenar* d es T¢)tal eywendilure on Trisiry funds 1.005 ExndItUr8 on charitab 109.341 3.824 113.165 9.733 115.700 11,323 1,754 4,719 9.733 1.199 3.228 1.199 Total expendibjre on charitable 123.501 3.824 127,325 133.496 Tolal TOTAL EXPENDtruRE 123.1 3024 127.325 134.$01 12 Sectioi) C Notes to the accoynts Note 10 Nots 10.1 Fe for examinatlon of the accounts was paidpleas8 8nter ri. in the apwopn"•t• box(05). This ye•r Last year Independent examinerfs fees AB¥urnnce wvices other than indepondM¢ ex*)inalioft Tax advlsory fees Other fees (for example: financial ad¥iw consultancy. a¢¢ountan¢y 8eThices) pald to the indepgndent oxamlner 13 Note li P4id ern0# 11.1 Slaff Co Thb 11D.7 112.881 1.414 Socl•ls•¢ur*¢osts 1.431 115.7(K) Band e60W)tr>t69 999 t70 toÉ79.S* tot89J99 £90t0£Y9.498 £1WJ.(th *+E1099A9 £18. 5eDK*rwonageThwofot Ih•iTs•rvlc•s*>the¢havty. For Th• p•rboflheh*kn*t*l thi 12 14 T< 12 t4 lorv4lue ol•rywthorrfa 1fA Ta*1 Please 51ateIh•accou1 p*ytsr aThYr4dundarOrt&rfv1Tr 14 Section C Notes to the accounts Icoiitl N¢)to 12 for as a dèfinèd contribution schem Amount of ntrIbutIonS renISed in the SOFA as an expense £1.431 Pkas• •xplaln the basis for alloeating the Ilabilty and expense of defined contributlon pension scheme between activities and between restricted and unrestricted funds. The cost of the defined contrlbutlon pension has all been located to the unrestricted furmls as afty allo&ition based on 12.2 Pleasa complet• this soction wh•Fv the charity(kIPat•s in a dafin8dIw1V8nsl plan butls unabl• to ascert•n its sharn of th• under"ng assats and liabililles. Please coTrfimi that although the s¢heme Is account8d for as a defined contribution plan. it is a defined benefit plan. Ploase provlde such informatlon as is available about the plan's surptus or deficit and the implicatlons. rf any. for the reporting charity 12.3 Pleaso complgts this soction wh*v the ¢h•iityparticipatos in a mults*nPlo d¥fin•d b•n•fft pension plan that is aectwnted loras a defined ¢ontiibu(ion Describe the extent to whi¢h the charlty can be liablo to the plan for other entities. obligations under the tenns and condbtions of the multi4mployor plan Explain how any liabilty aTising from an agrnoment with a multi*mployer plan to fund a defi¢il has be8n deternilned. 15 Section C Notes to the accounts cont Note 19 Debtors and prepayments 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued Income Other debtors 465.0 336.0 Total 465.0 336.0 Complete 19.2 where a materfal debtor is rBcoverable more than a aftw the reportsng dats. 19.2 Disclosure of dobtors recoverable In more than 1 year (Induded In debtors above) This year Last year Trade debtors Prepayments and accrued income Other debtors Total 16 Section C Notes to the accounts cont Note 20 Credltors and accruals Please complete this note If the ¢harfty has any credltors or accrnal& 20.1 Analysis of credltors Amounts falling due within one year This year Last Year Amounts falling due after more than one year This year Last year AG¢ruals for grants payable Bank loans and overdrafts Trade credltors Payments received on account for contracts or perfomMnGe-related grants Accruals and deferred Income Taxatlon and soclal securlty Other creditors 15,660 1.591 18.527 2.155 Total 20.2 Deferred Income Please complete thls note 1ftt Charlty has defeThed Income. Please Income 1$ defenEd. £15298 - This Is a grant from Essex County Councll for the Swing tern7 2021 but was recelved In Movement In defen Income account This year Last year Balance at the start of tho reporting period Amounts added In current period Amounts released to income from previous perlods 17,935 15,298 17,935 17.935 Balance at the end of the reportlng rfod 15.298 17.935 17 Section C Notes to the accounts Icontl Note 24 Cash at bank and In hand This year Last year Short temi cash investmerrts (less than 3 months maturlty date) Short terni deposits Cash at bank and on hand Other Total 30,091 93,833 30,080 60,094 18 Seilioii C Noies to the accJunt Note 28 Transactlons wlth Irustees and relat8d partles 2&1 TN•t•• n•IlOn and b•Mfd# FSE thebr ch* ÈY a rnlaw onlY¥u8 Th[8 Caroline Go1 20107 20105 s¢hwn•. 28.2 Truste. p¢n$ La61swr Travol Subsi8teiK• xpttnsès orwho had •xp•ns¢s paid bythe chknty 19 28J Tr8nsaction{sl wlth rnl*#d parlios Name ofthe Inmteè R•lalionship during rwbng 5•1N8men CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From: 01.012020 To: 31.122020 Charlty name: The Llttle Acorns Pre-school (Chelmsford) Charity registratlon number: 1135947 Company number: 07191897 Objectives and Activities Summary of the purposes of the chartty as set out in its goveming document Summary of the main activities in relation to those purposes for thè public benefrt, in particular. the aGliwties. projects or services identified in the accounts. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.17 To provide sessional day-care for children aged 24 years within our local and wlder communty. Provldlng children wlth a fun learning environment to help with the transition to school. We follow the curriculum guidance for the foundation stage within our plannlng. Para 1.17 1.19 P8r8 1.18 The trustees have had regard to the guldance Issued by the Charity Commission on public benefiL Addltlonal Information {optional) You ma ch¢)ose to indude further statements ffiere relevant about SORP referer Para 128 Policy on grant making Para 128 Policy on social investhient including program related investment The commlttee is made up of parents and carers who are all volunteers. Para 1 Contribution made by volunteers We also have additional volunteers who help at fundralsing events. Other Achievements and Perfonnance We provide 7 sessions per week durlng term time and at the end of 2020 we had 58 children registered with u& Summary of the main achievements of the charity, identifying the differen the harity's VrfOTk has made io the circumstances of its beneficiaries and any wder benefits to w(iety as a whole. Due to the impact of Covid 19 wo were unable to hold our usual fundralslng events. We held Summer and ChrIStm parties for the chlldren. Addltlonal information (optional) You ma choose to indude further statements where relevant about Achievements against objectives set 1.41 Performance of fundraising activities against objectives set Pwa 1.41 Investment performance against objectives Pwa 1.41 Other Financial Review Review of the charity's financial tM)Sition at the end ofthe eriod Statement explaining the licy for holding reseNes stating why they are held Our accounts for the period show a surplus of £37,301 The total of our year end funds is £107.138. We currenty hold a reserve to cover running costs for approxlmately 6 months. This includes the cost of coverln salarles, Insurance and renL £70.093 P*a122 Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any UnrtaInts.es at)out the charrty ntinUIng as a going concem Pwa122 Parn 1.22 Para 1.24 Para 123 Additional infornHtion (optional) You ma thoose to indude further statements whwe relevant atNJut The charity's principal sources of funds (inctudirKJ any fundraising) Pw8 1.47 Investment Fxjlicy and objectives including any social investment policy adopted Parn 1.46 A description of the principal risks facing the charity Para 1.46 Structure, Govemance and Management Description of charity's trusts: Type of goveming document Pwa 1.25 Memorandum and Articles as devised b the Pre-school Leamln Alllan¢e Limited Liability Company How is the charity constituted? P¥a 125 Trustee selection meth(xJs including details of any onstrtLrtional provisions e.g. election to post or name of any person or body entitled to appoint one or rnore trustees Pwa 1.25 The new committee members are elethd at our Annual General Meeting. Additional informatlon (optlonal) You ma choose to include fvrther statements where relevant atK)ut: Policies and procedures adopted for the induction atKI training of trustees P*a151 The charity's organisational structure and any wder network wÈth which the chaiity vrkS Pwa 1.51 Relationship any related partres P*8 1.51 Reference and Administrative details Chari name Other name the chari uses istered Gha number Charity's principal address The Little Ac(Kns Pre-stho Chelmsford 1135947 103 Heath Drive, Chelmsford, Essex. CM2 9HG Names of the charity trustees WIM) manage the charlty Office frfanyl Deborah Ali Ccwer Clair Maslin Caroline Louise GosliTrJ Karen Clare Thomson Treasurer Pre-school committee Pr&school committee PrSCh(tI committee ChairFerson Pre-school committee PTrschool committee Courtney FEetcher 10 12 13 14 15 16 17 18 rate trustees- names of the direct(Ks at the date the re Dlrector name wasa roved Name of truste8s holding title to property L1j to the tharity Funds held as custodian trustees on behalf of others Description of the assets held in this Gapaity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charty's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Addltlonal inforniatlon (optional) Nam8s and addresses of advlsers (Optlonal Irrfomiatlon) Type of Name Address adviser Namo of chief oxecutive or names of senlor staff rnernbe {Optional inforniation) Exemptions from disclosure Reason for non-disclosure of ke rsonnel details Other o tional infonnation Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturels) Full namds) Position {eg Secretary, Chair, etc) CA42oL. jtsjc . Trustee Date 26-7-21