Charity number 1135947 Company number 07191897 The Little Acorns Pre-school (Chelmsford) Financial Statements for the year ended 31112/2021 Goros.
Th¢ Little Acorns Pre-sch(x)l (Chelmsford) Clwity number 1135947 Company Number 07191897 Contents Page Independent Examinerfs Report Statement of Financial Artivities Balance Sheet Notes to the accounts 5-20
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trusteesldirectorsl members of The Lrttle A(x)ms Pre-school (Chelmsford) On accounts for the year nded 31.12.2021 Charity no.: 1135947 Company no.: 07191897 Set out on pages I report to the charity trustees on my examinalion of the accounts of Ihe Company for the year ef)ded 3111212021. Responslbllltles and basis of report As Ihe charivs trustees of the C(xnpany (vhio are also the directors of the company for the purposes of company law). you are responsible for the preparation of the accx)unts in accordance vth the requirements of the Companies Act 2006 (Ihe 2006 Acr). Having satisfied myselt that the a(xounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examinaticfft. I report in respect of my examination of your chariws accounts as carried out under section 145 of the Charities Act 2011 (Ihe 2011 Acf). In carying out my examination, I have followed the Directions given by the Chaiity C(xnmissior) (under section 145(5){b) of the 2011 Act. Independent examine¢s statement I have completed my examination. l (x)nfirm that no material matters have come to my attention (other than that disclosed bek)w ") which gives me Cause to believe that • acwunting records were not kept in ac(x)rdance 1th section 386 of the Companies Act 20C6" or . the acix)unts do not a(rd with suth records; or • the accounts do not cornply with relevant accounting requirements under section 396 of the Companies Act 20C6 other than any requirement that the accounts give a ttrue and fairf view v4hich is not a matter considered as part of an independent examination. or •the accounts have not been prepared in accordanL* With the Charities SORP (FRS102). I have no COnmS arKI have rne a(xoss no other matters in connection with the examination to which attention should be drawn in this report in order to enable a prcper understsnding of the accounts to be reached. . Please delete the words in the brackets rfthey do not appty. Signed:
Name: Relevant professional qualification(s) or body (rf any): Address: Section 8 Disclosure Only complete rf the 8xamirEr needs to highlight material matters of concem (see CC32, Independent examination of d)arity accounts: directions arKI guidance for examirters). Give here brief details of any Items that the examlner wishes to disclose.
11&7 07191897 eriod Ltd Annual accounts for the To 01.01.21 31.12.2021 Section A Statement of financial activities (including summary income and expenditure account) funds Totsl funds Incom• (Nola 31 F01 F02 F03 F04 F05 117.736 32.609 821 5.687 123.423 125,457 26,067 325 821 HMRC grants 10.843 1,932 374 374 Total Expendlture INote$ 61 )7 Expondlture on.. 148.648 5.687 154.335 127.325 S10 S11 Total S12 Nat incom&llexpendilure) befoye lax for the reporting peri< Tax pwb S13 2.897 2.897 37.310 S14 Net Incom81(oxpendlture) after tsx before investment gains11kseS) Net98l*Sses)oTr S15 2.897 2.897 37.310 S16 Net incomel(expenditure) Extraordinary items Translers bolween funds Other recognised gainsl(losses): S17 Sl8 2.897 2.897 37.310 S19 erga1Th6I(ke} N•t MoVt in funds R6cono'liation ol lunds." 107,138 110.0 107.138 .035 69.828 .138 Total fvnd$ ¢arrlad fonvard S24
Chatity No Compepy No 1135947 071Q1897 Ichehnsforf) Ltd Balance sheet Section B unr95trfjc incorne EThJr1 Total thi5 Totsl last Fixed assets Intsngible assets Tangible assets Herlage assets Investh)ents F01 F04 FOS (Note 151 (Note 141 {Ilote 16) (Note 17) Toial fix8dassds Current assets Stocks Dgbto Investsnents (Note 18) (Note 191 {Note 17AI 401 401 Cash at bank and Én hand {Not• 24) Total euffentassas 810 115. 115,465 115. 115.465 123,¥24 124,389 Creditors: amounts falllng within one year (Note 201 BIT S,430 17,251 110,035 110.0&5 107,138 Total assats less nlialies ts13 Ik 107.138 Creditors: amounts frdlling due aftér one year INotÈ 20) Provistons for liabilllles B14 015 Totsl n•t3ssets orllatslibes Funds of the Charity Endowment funds (Note 27) Restricted in¢ome frjnds (Noto 271 Unrestrtcted funds Revaluation rnserve Falrvalue mrve 16 110. 110.015 307,138 B17 B18 BT9 110,035 110,035 107.138 Total funds 110,035 110,035 107.138 companl•s. The membern Ih7ve nottEqu1dthe company io obialn an audltln accoFn¢e with section 476 oflhe Companies Act2(. These ac¢othits have been prepa1 accordanc• with thepmtslOft5 applile to small companl•s subjectto thesmall companies reglme and in accordance wlth FRS102 SORP. Svjned by one tJJ#edIrector5 on tehaLf cl au Ihe Cf4QcL l>ifr hJq ii.g 22 Spjnature of dirÈctorauthents"catrMJ a¢0)Lts beino sent to CoMoan5 Hw¥e Swjnaiure
Section C Notes to the 3CCaLlPts Note 1 Basis of preparation 1.1 Basls of accounting These a(xounts h8v8 been prepared lerthe hkthrkal cost convention wilh liems rec(JnW atu)st or transaction value unless otheThise ststed in Ihe rdevant Txltelsl to these acc[. The aCcjnts have been the Ster1 of Rnded PTactr£: Ac0tirj and RerKKbryJ by Charltses preparirwJ their arATAJnts in 8ccx)rd8nce with Ihe FinarKial Rep(xting Slandard in the UK arxl RewlC rA Irrhl (FRS 1021 isgxd on 16 Juty2014 . and wrfh. ' and wilh. the Financial Reportlrvj Standard apF4kaNè in the UThted aThJ Republlc of IreLAnd (FRS 1021 • and with tha Ch8ribes Act 2011. The charity o)nstitLrtes a bel gnbty as defiFd by FRS 102." -rKk as 8pprcFri8te 1.2 Going concem Ifthern are material uncertainties FBlated to events orcondlth¥ts thateastsignfftantdoubt on Ihe charity ability to continue as a going concern. please wovide Ihe followkw d•tats orstale "Ilotappliuble", rf apprnwFate." An explanation as to thos8 faiaoF5 Ihat support the cA)nclusion that the charity 15 a g(Mllg concem; The chityis able topayall oflts dpbts as andwIn theyfall Disclo9J of any urKXrtain1i8s th8t make the going concem assumption doubthl: Where are not prepwed on a con(%m basis. please disdose thls fa together wth the basis on which the trustees prepared the attAwnts and Ihe reason why the charity is not regarded as a sK)iThJ CArM. 1.3 Changg of accountlng pollcy The aco)unts present 8 true ar fair vivw aiKI no dws have been Nde to the accJnting J¢)pted In notè 2 Yes" Please dlsclose.. (ij the nalurn of Ihe chan90 in acwinfrnsi poticy.. n the reasons why applylng thg n•waccount?ng poK pmvides more reliable and morn rn1o¥afttiTnlomHtiort.' and i) Ihe amount of the adjustment fore•ch Ilne affg¢lod the aggregate amouftt of the adjustment relatin9 to peiiods before those wes•nlod. 3.44 FRS102 SORP.
1.4 Changes to accounllng estlmates No changes to acctyjnting estimale5 have the reEi pthl13.46 FRS102 SORP). No" ".Tick &s appwiats Please disdose." ofany changes.. Ail the effect of the chang• oft irt¢oTh afftlexpense or assets and11alitIeS forthe cun•n1pwd." and ii?I Whe prnclicable. the of the charye in on• 1.5 MateETal prioryear errors No materièl prior ar error have been idenufied in the 3.47 FRS102 SORP . No, (i? the nalure of Ihe pri0rpwxeDr. (li) foroa¢h w¥orp•hodprnsentedin the accoun15. thp affgcted.. and (iii? the amountof Ihe correction at th• bwmlng of th•
Section C otes to ¥he accouii ts Not• 2 2.2 INCOME Nla. FRS 102 SIJIP ¢s 102. [Erf.10tos.12 FRS1WL S(NIPI. Mla. Taxreclalmson Yes. grants ¥" fl¥tlÈs SOFA. VOIuieet llp
Yes. Nl?" bKrfptlor iknia mot(&10 10 5.12 fftS102s0RP}¥o Lldhsr Yes. Nlk. 2.3 EXPENDITURE AND UABILMES Ye Yes" Yes" Wa" Yes" Yes. Nla" 1t.i* FRS102S(%&. 2A ASSETS £5 Yes. Pila"
Yes- POLICIES ADOPTED ADDMONAL TO OR DIFFERE1 FROM THOSE ABOVE
ectioii C Notès tn thp aCCQLllIt Incom• oThations nd legacles: DonatKJns and rft5 Gtrt 374 374 cies General gnts rm¥JwJ bygmmrn8rt10th8r 119.026 4.397 IY3.423 125.457 Membership subscripti arKI Spu¥ShIpS Donated HMRC laalÉbes servi 10,843 138232 119.4LM) 4.397 123.797 haritablÈ 26.067 rtradlng Sviti¢ts: 325 otsr T¢al In18r8St income DNidÈnd incoffje Rental and leasi 11 aterlal Item Incom¢ Converston of 8n(kMwnent bjnds inti) InMe Gain (fispos ot a tible ast hekj Gain di5PLwI of a [JaMMe r8L7ted RoYalS fr(fft ex1all)n ol lrrtdl other OTAL INCOME 157 fi$ F1 . £615". LY15. Tcdal £1 SEN -z12J.. £IS25". £1642 Tcla1£3167 aterial: Iploasa discloso the natwe, amount and any wlor re sums originalty derrt¥ninated In fw•lgn have includBd in incom•, 8xptain tho basis •n which 11 ich the ar0¥ts ¥¢ drawn up). io
ection C Notes to the accounts Iconti Anaty5is of Tgcelpts of government grants This year Last year vernment grant 1 overnment grant 2 ovemment grant 3 ovemment grant 4 overnment grant S overnmerrt grant 6 119,026 121,633 2.423 1.401 cou1 Indus Grants Counol SEN Grants Council Disabi Fund Grants Tants rant 3.167 HMRC JRS HMRC &8P 10,652 191 136,300 Total 123.423 loaso provld8 d8lalls of any nfulfilled conditions and other ontingoncies aitachiTng to grants athave b•en rn¢ognised in incom& lease givo d•taits olother fomts of charify has diroctly b8nafft8d. li
Section C Notes to the accounts Icontl Note 6 Expendire lysls of •xp•ndltrfè frjr nts t)d Totsi Pllor yr Expendlture on ralslng ftd$. Incurred See"ng donations In¢uTred seekj.ng legxies InryJFTed seekin rants 0per8b.ng mertjership schemes and Stan9 funthaiEing events Fundraisng agents (¥)eratiny chartty shops Operatng a trading ¢ompany undert8kn.ng non<hwit&)le tsjiig 27 27 Advertisng, marketing. direct mail 8nd Start up costs in¢xJThed in generatmg new source of fubjre in¢on Database development costs Cxher trading actyib'es Investment ManagenI Costs.. Portfolio mana ement costs Cost of obtaining invesbnent In¥e5tment a¢n*nistr8tion costs lntellecbJ property licenng costs Rent collection, property repT8 and maintenance charges Totsl expendlture on r&slw 27 27 EXPendire on charitable aclM(les 11 costs 134,011 134.011 113.165 9,733 1.199 Rent 11.651 2.013 1.095 4,302 11.657 Adrninsstrthg costs 2,013 2.325 4.302 ui ment 1.230 Other 3,228 activities 153.078 1.YJO 154.308 127.325 Separate matertal Item of expense Oth¢r Totsi oth•rexpeThlltslTt TOTAL EXPENDITURE 153.105 1.230 154,335 127.325
Section C Notes to the accounts Note 10 Delalls of certaln types of expendlturn Nots 10.1 Fees lor examination of the accounts Pl8aso provid• d8talls of th• am¢wnt paid for•rystatutory extwnal swutiny of accounts and othors6rvl¢•s provid0d byyoUrindedant lA•r. If nothing was paidploaso onler Yl'in tho appM.ate box{es). Thk year Last year Indendent examinerfs fees Tax advlsory f Other la¢s (for example: financial advic4 consul*. aceotsrtancy services) paid to the indopendont wminer 13
Nots 11 t1.1 Srfleo 129081 110.7 l.Y37 1.431 134.011 113.165 F4).000 £69J 70.ooo 10£79.99• £80,OfrD ty£89. 90,000 tr£99.991 1.792 112Awr49• h•Ad¢wrttknth•y•z Th•ptsoflhDthaW IRIh1 12 12 12 14
eclion C Notes to the accounts Icontl 0ts12 Defined contribulion pension scheme or defined benefft scheme a¢¢ounted r as a defined contrilxrtion scheme. 2.1 Plse comple¢e this note if a defined c¢)ntrIbu Slo scheme is operated. ount ol ¢ontrlbudons recognised in e SOFA as an expense £1.937 explain the tsIS for alo¢aling e Ilab151ty and expense of defined ontribution pension schemè bÈteen etivities and between restricted and nrastrict8d funds. The Gt of the dEfined contributoon pension ha5 all been allocated to the wrestricted funds as any allo¢ation based ¢)n proportAon of IOUld be immalerlaL .2 Pkne complete thls section whe Ihe chwity paitici"patos in a ¢efined bgnafjtpS1on plan but is nable to ascertan Its sharn of th8 underfying assets andliabi7ittes. lease confirm that although the cheme is accounted for as a detined ntribution plan, it is a defined benefrt lan. lease provide such informatlon as15 ailable about the plan's surplus or eficit and the implications, rf any. for e reporling charity .3 Please plete ths section fi8re the ¢h¥ity paltripates in a mu1ti-*oyerdefjtbent ension plan that is accotsnted for as a dnl ¢ontiibulit)n pl. escrlbe the extent to which the charity n be Ilable to the plan for other titles. obligations under fv ternis d condilions of the mulli4nployef lan xplain how any liablllty arising from agreement with a multi-employer lan to fund a ddicit been termlned. 15
Section C Notes to the accounts cont Note 19 Debtors and prepayments Please complete this note If the chahty has any debtors orprepayments. 19.1 Analysls of debtors This year Last year Trade debtors Prepayments and aCcd Income Other debtor5 401 465 Total 401 465 Complete 19.2 where a matenal debtor is recove•3ble more than a year after the reportlng date. 19.2 Disclosure of debtOT5 recoverable in more than 1 year (Included In deblors above) This year Last year Trada 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 rf the charity has any creditW5 or accruals. 20.1 Analysis of creditors Amounts falling due within one year Thls year Last year Amounts falling due after more than one year This year Last year Accruals for grants payable Bank loans and ovèrdrafts Trade creditors Payments received on account for contracts or perforniance-related grants Accruals and deferred income Taxatlon and social security Other cr8dhors 15,660 1.591 4.530 Total 20.2 Deferred income Please complete this note If the charfty has deferrnd incom Please ex lain the reasons wh Alovement in defen Income acGount This year Last year Balance at the start of tho reportlng perlod Amounts added in current period Amounts released to income from previous periods 15.298 17,935 15,298 17,935 15,298 BalanGe at the end of the reporting peri¢xl 15.298 17
Section C Notes to the accounts (cont} Note 24 Cash at bank and in hand Thls year Last year Short tenn cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total 70,096 44.968 30,091 93,833 18
Sectioii C Notes to the accounts Note 28 Transactions with trustees and related partiès are tr&nsaclions to report 28.1 Trust remunerallon and b8no11ts FALSE thelr charlty or a Yelatod •ntity Fa15el nts paid ty btrnefftval L•gal authority leg TOTAL Caroline GoslirvJ Go¥erning docum•ttt 470 20107 more Iruslees. siale nalur# of Ihepynwtand 28.2 Trust•es' g¥pen8 No truste¢ hav• beon incwTrd orFal8el Subsistsnc8 Accommodatlon Other Ipl¢w spo¢ifyl: 19
8.3 Transactionl81 r•latsd pl• hav• h•en rto r•l*ed p8rtytran8acU4•M In th• pmd or Fals•l unts Relationshlp to tharity or related party tran5Xt6onlsl during r•porting 20
CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From: 01.01.2021 To: 31.12.2021 Charity name: The Little Acorns Pre-school (Chelmsford) Charity registration number: 1135947 Company number: 07191897 Objectives and Activities Summary of the purposes of the charity as set out in its governing document Summary of the main activities in relation to those purposes for the public benefit. in partiojlar. the activities, 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 Pwa 1.17 To provide sessional day-care for children aged 24 years within our local and wider community. Providing Ghildren with a fun learning environment to help with the transltion to school. We follow the curriculum guidance for the foundatlon Stage wlthin our planning. 1.17 1.19 P4a 1.18 The trustees have had regard to the guidance issued by the Charlty Commisslon on publ1¢ benefft. Additional information (optional) You ma choose to indude further statements where relevant aLx)ut SORP felerEn¢e P•8 1.38 Poltcy on grant makrng Para 1.38 Policy on social investrnent including program related investrnent The committee is made up of parents and carers who are all volunteers. Pwa 1.38 Contribution made by volunteers We also have additional volunteers who help at fundraising event5. Other
Achievements and Performance We provide 7 sessions per week during tern) time and at the end of 2021 we had 50 children registered wilh us. During the Summer tenn we had 72 Ghildren registered. Summary ofthe main achievements of the charity, identifying the differen the charity's work has made to the circumstances of its beneficiaries and any wider benefits to soaety as a whole. We held Summer and Chrfstmas partles forthe children as well as Discos in the Spring and Autumn. Additional inforniation (optional) You ma ch(NJse to include further statements where relevant abouL' Achievements against objectives set Para 1.41 Perfomiance of fundraising activities against objectives set Investment perfom)an againsl objectives P¥a 1.41 Other
Financial Review Review of the charity's financial position at the end of the eriod Statement explaining the policy for holding reserves stating why they are held P•1.21 Our accounts for the period show a surplus of £2,897 The total of our year end funds is £110.035 We currently hold a reserve to cover running costs for approximately 6 month5. Thi5 includes the cost of coverin salaries, insurance and renL PBra 1.T2 Amounl of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going conGern Para 1.22 £70,096 Para 1.Y2 Para 124 Para 1.23 Additional inforniation (optional) You ma Choose to include further statements where relevant at)outr. The charitls principal sources of funds (including any fundraising) P¥a 1.47 Investment policy and objectives including any social investment policy adopted Pard 1.46 A description of the prinopal risks facin9 the charity P¥a 1.46 other
Structure. Govemance and Management Description of charity's trusts: Type of govemlng document Pwa 1.25 Memorandum and Articles as devised b the Pre-school Learnin AllianGe Limited Liability Company How is the charity constitLSted? P3 1.25 Trustee selection methods including details of any constitutional provisrons e.g. election to post or name of any person or body entitled to appoint one or more trustees Pa125 The new commlttee members are elected at our Annual General Meeting. Additional infonnation (optional) You ma choose to include fijrther statements Vre relevant aboutr. Policies and procedures adopted for the induction and training of trustees Pa 1.51 The charity's organisational structure and any wider network with which the charity works Para 1.51 Rèlationship with any related parties Pwa 1.51 Other Reference and Administrative details Chari name Other name the chari uses istered chari number Charity's principal address The Little Acoms Pre-sd)CK)I Chelmsford 1135947 103 Heath Drive. Chelmsford. Essex, CM2 9HG
Names of the charity InteeS who manage the charity Trustse name Olke Irf any) Name of person lor body) antitl•d to int trustee Prevschool committee Deborah Alice Cooper Clair Maslin Treasurer To 19.10.2021 Secretary To 21.06.2021 Prtrschool committee Caroline Louise Gosling Karen Clare Thomson Pre-school committee Pre-school committee Chairperson Courtney Fletcher Kerry Brazier Kathy Morris Pre-school committee Secretary Treasurer From 21.06.2021 From 07.10.2021 Pre•school committee Pre-school committee 10 11 12 13 14 15 16 17 18 19 20 orate tnJstees- names of the diredors al the date the re Director nam• vras a proved Name of trustees holding title to propety belonging to the dBrity Trust•9 nam•
Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Additional infomiation (optlonal) Names and addresses of advisers {Optional inforniation) Type of Name Address adviser Namo of chlef executtve or names of senior staff members (Optional infomiation) Exemptions from disclosure Reason for non-disdosure of ke nel details Other o tional information
Declaratlons Tho trustees declare that Ilw approved th• tru•ta•s' rnport abov& Signed on behalf of the charws Iry8lees Slgn•turn(8} Full name(s) Posillon (eg Secrelary. Chair. otc) Date CA2¢)LKfvie q Trustee 21.9.21