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 v￿th 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 COn￿mS 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 gains11k￿seS) 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(k￿￿e￿} N•t MoV￿t 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 Her￿lage 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 ￿n￿￿lia￿li￿es 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 nottEqu1￿dthe company io obialn an audltln accoF*n¢e with section 476 oflhe Companies Act2(￿. These ac¢othits have been prepa￿￿1￿ accordanc• with thepm￿tslOft5 appli￿l￿e to small companl•s subjectto thesmall companies reglme and in accordance wlth FRS102 SORP. Svjned by one tJJ#e￿dIrector5 on tehaLf cl au Ihe Cf4QcL l>ifr hJq ii.g 22 Spjnature of dirÈctorauthents"catrMJ a¢0)L￿ts beino sent to CoMoan￿5 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 aCc￿jnts have been the St*er￿1 of R￿nded PTactr£: Ac0￿￿tir￿j and RerKKbryJ by Charltses preparirwJ their arATAJnts in 8ccx)rd8nce with Ihe FinarKial Rep(xting Slandard in the UK arxl Rew￿lC rA Ir*rhl (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 defiF*d 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 ch*ityis able topayall oflts dpbts as andwI￿n 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 CAr￿M. 1.3 Changg of accountlng pollcy The aco)unts present 8 true ar￿ fair vivw aiKI no dws have been N*de to the acc￿Jnting *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 reE￿i pthl13.46 FRS102 SORP). No" ".Tick &s appwiats Please disdose." ofany changes.. Ail the effect of the chang• oft irt¢oTh afftlexpense or assets and11a￿litIeS forthe cun•n1pw￿d." 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 pri0rpwx￿e￿Dr. (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 ¥" f*l¥tlÈs SOFA. VOIui*eet l*lp 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 g￿nts 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 ots￿r T¢*al In18r8St income DNidÈnd incoffje Rental and leasi 11 aterlal Item Incom¢ Converston of 8n(kMwnent bjnds inti) In￿Me Gain ￿ (fispos￿ ot a t￿ible as*t hekj Gain ￿ di5PLwI of a [￿JaMMe r8L7ted RoYal￿S fr(fft ex￿1￿all)n ol lrrtdl￿￿ other OTAL INCOME 157 fi$￿ F￿￿1 ￿. £615". LY15. Tcdal £1 SEN ￿￿-z12￿J.. £IS25". £1642 Tcla1£3167 aterial: Iploasa discloso the natwe, amount and any wlor re sums originalty derrt¥ninated In fw•lgn have includBd in incom•, 8xptain tho basis •n which 11 ich the ar￿0¥￿ts ¥¢ drawn up). io ection C Notes to the accounts Iconti Anaty5is of Tgcelpts of government grants This year Last year vernment grant 1 overnment grant 2 ovemment grant 3 ovemment grant 4 overnment grant S overnmerrt grant 6 119,026 121,633 2.423 1.401 cou￿1 Indus￿ Grants Counol SEN Grants Council Disabi Fund Grants Tants rant 3.167 HMRC JRS HMRC &8P 10,652 191 136,300 Total 123.423 loaso provld8 d8lalls of any nfulfilled conditions and other ontingoncies aitachiTng to grants athave b•en rn¢ognised in incom& lease givo d•taits olother fomts of charify has diroctly b8nafft8d. li Section C Notes to the accounts Icontl Note 6 Expendi￿re lysls of •xp•ndltrfè frjr nts t)d* Totsi Pllor y￿r Expendlture on ralslng ft￿d$. Incurred See￿"ng donations In¢uTred seekj.ng legxies InryJFTed seekin rants 0per8b.ng mertjership schemes and Sta￿n9 funthaiEing events Fundraisng agents (¥)eratiny chartty shops Operatng a trading ¢ompany undert8kn.ng non