Charity number 1135947 Company number 07191897 The Little Acorns Pre-school (Chelmsford) Financial Statements for the year ended 31112/2022 corns A.9 th)gf The Little Acorns Pre-school {Che]msford) Charity number 1135947 Company Number 07191897 Contents Page Independent Examinerfs Report Statement of Financial Activities 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 The Lith A(￿ Pr&school {c￿kn5fOrd) 31.122022 Charfty nth: 1135947 07191897 I reFKXt to ts tharity trustees on my examinatim of the aoxunts of lh8 C(Kyny kn1he year 31112r2021 Responslbllllles and ba•1• of roport As the charrvs trustees of thg Crs (Nots 181 (Note 191 (Noto 17A) Cash at bank and In hand INots 24) Tolal current assets 56 456 401 STO Credltors: am¢)uftts famng due within ono yoar (Note 20) Blt 20.1D2 20.102 5.430 Notturrwrfasse£&Vlabilths) D12 Tot81 ass•ts loss CU￿ Ilabilits•s B13 Creditor8: amounts faiffng due after one yoaT (Note 201 Prtivisions for liabiliti•s 814 Totalnetassets orllabillbes Funds of the ChaTIty Endowm#ntlvnds (Note 2n Resth"ctod incom• fijnds IPlote ZIJ UnrÈstricted funds Revaluatjon rèserv• Falr valut reserva 117.745 111.745 110,035 817 111.745 111.745 110,035 Total 110,035 The company was entlU80 lo eyemption frnm 8udil underH77 of the Compafti*s Act2￿r*I￿VAS to small ¢omp8ni8S. lh& meM1J￿ nave n0tr8qili￿ the crtsnp&ry to Se¢hO￿ 476 ol the Companlos Act 3006. The directors acknowlgdge theirtssponsilFililies forcomptylng WRth tho requirern*nts of the Comwnles Acl wlth respo¢t to accounting records and thepreparakn ofaeeounts. $ubJect to the small cofflpanles rwme andin acconknce with FRS102 SORP. trust￿Jd1r￿￿i￿s C.l£e u 5Je sent to C4Mun*s HtrJs8 The Little Acorns Pre.school (Che]m5ford) Comw number 07191897 Charity numl 1135947 Sectiop. C 'otes to tye ?.CCOLirt5 Note 1 Basis ol preparation 1.1 Basls of accountlng transact￿ value unless otherwse stated n the reknnt fth(sl lo these a(x))unts. Thè accounts have been the Statew£nt of Recom￿￿led Pr8¢kn: Acuwntirg and RerM)rttng by Charths prEparing Ih8ir accourts wth the Financial Rewxbro Stsnd8rd applic*le in the UK ReputrA￿ of I￿laThY {FRS 102) i&9￿d 16 Juty 2014 . arKI wilh" and with. e Flnanu81 RekKHtÈng St8TvJ3rd 9￿1[￿ble in the Unibj Kiwjom arvj Republic of I￿18nd IFRS 102) . and with th8 Charibes Act 2011. The tharlty (￿S￿tUla8 a putAic benefft entity as defingj by FRS 102.. '.rid( as appry￿ate 1.2 Going concorn An eyplanation as to those f3¢Xors Ihat SUP[￿rt the conclusiorb thatthe charity is a go￿ n￿rn., Th charftyts able th>payall ofits debts as and Wh￿ fam due. Olscbsure of any uncertainties that rTpke the golng concem aSsuMp￿0n d￿jbIlul.. Where accounts are rK)t prepared on a con￿￿ b8sis, ple8se disdose this fact together the basL8 on th8 Injsiees prepared the acwunts and the reason vA)ythè charty Is r8garded as a golng c4)tN￿. 1.3 Change of accountlng pollcy The accounts prv6ent a true an¢J fairviv* aTrJ rK* haNE been m•Je tothe accountiTh3 adopt8d in note 2 Please dtsclose." (i) the natuTr of the change in accounllng po%¢r. () the I￿SonS why apptying Ihe rt•waccounting wlicy artd (iii) tho amountof the adjuslnMntfor•a¢h Iln• aff8ct8d in Ihe currnnlperiod, each wworperiodprgsented and the aggrngale amount of th• adjustrentrelatiiw to pwiods before Ihose presentad. 3A4q FRS102 SORP. The Little Acorns Pre-school (Chelmsford) Company number 07191897 Charity number 1135947 1.4 Changes to accountÈng estimates No changes to a(tounb"ro estimales have in th8 IBpc¥W FthJ13.46 FRS11ri SORP). Yes" Please disclose.. n the nalure of any¢hanges.' rN) the ellectof the chrye on income andexp8nse or assets and liabilifyes for tho curr•ntwiod," and i? wh8rp pyacticabk. the efte¢tofth8 dJ•ng• In on• or more future pwiods. 1.$ Mat•rSal prlor year èrror5 No material prior ar error have b88n kIenti￿ in the re Yes. 3.47 FRS102 SORP . Please disclose." (l) the nathffp of Ihe priorpwyod enDr. (li) foreaclj wiorperiodprgswTrl•din the accoun& the affected." and 11) the amourt of the corrnekn atthe of Ihe The Little Acorns Pre-school (Chelmsford) Company nUrn￿r 07191897 Charity number 1135947 Section C otes to the 3VCOuTThts Nots2 22 INCOME ikn¥ertl5.10tr)&12 FRS102 SORP Yes. Nla. Yes" Nla" Yes" Nl8' Nla. ths SOF Nla. Nla. The Little Acorns Pre-schwl (Ch¢lmsford) Company number 07191897 Clwity number 1135947 subscrfpts Yes" citerm att n￿(5.10 X>&12 FP£IW2 SJRP)aTrJ as￿￿￿￿ Yes. 2.3 EXPENDrruRE AND LIABILMES No. Yes" No. Cwgdkn No. Ye5" Nla. Wa. b) 11.19, FRS102 SOPP. 2.4 ASSETS £xJo No. Nla. The Little Acorns Pre-school (Chelmsford) Company number 07191897 Charity number 1135947 Ye5. Yes. Wa" Yes. Nl¥" YÈS" Nla" POLICIES ADOPTED ADD￿lONAL TO OR DIFFERENT FROM THOSE ABOVE The Little Acorns Pre-sch(x>l {Chelmsford) Company number 07191897 Charity number 1135947 èction C Ot&￿ io tlTre accoLllIt< Income onations 1¢9acles: 374 Grft cies G8n8ral granls by g)vamrn8nll 131.745 3J)7 134. 123,423 Membership subscriptions at¥J s￿￿￿t¥ShiPS Donabj HMRC s Ixilti*5 and Total 131. 3.3)7 135.116 123.797 harltable ITAtie5: 23.712 Z3.712 ZJ.712 23.712 er tradlng Iv]￿e5. IrK(wne frL¥Th furKlraBiTrJ 1.786 InL8r8St tncom8 DNidend irwrne RÈnta ar￿ leasi inco aterlal rlern Income ConversxM ofen(kn￿t furwJ5 into inc Ga*n on di8posal of a t*vJble asset hekj RoyatE5 f¥Dm exploilatm of h)tdkntsJal Other OTAL INC￿ 151 SEN £1291.. £807 Tcd81 rJ207 ithin the incomE items above th8 lolknvirtg itan rial.. {pl&q￿ discloso the nabm. aDy wior ar omountsl rt sum8 0￿gInallY demomlmied ￿ ftirnign cwrency en includ•d im¢om•. •￿>111￿ the basis IJK ums havo b88n translatod into st•rliTha lor th• hith thè accounts arn drawn upl. io The Little Acorns Pre-school (Chehnsford) Company numlxr 07191897 Charity nutnber 1135947 Section C Noies to the accouTIts Iconti Govornment grant 1 G0￿mMOnt grant 2 Government grant 3 Gov¢mm¢nt grant 4 Govemm•nt grnnt S Govemment orant 6 Essex Coun Essex Cou Essex Coun E&8ex Cou HMRC JRS HMRC SSP C(wnal CCNJr￿jI Indusi)n GtanL% C(MJnal SEN Grdnts Counal Disatxl. FurKI Gwts rarts rant 131.745 119.￿26 2,407 800 3,167 1.230 Total 135.048 123,4 Please prt)vido dotslls olany unfulfilled conditions and other contingeneios attaching to grants that havo b8on K8¢ognis8dln incom Please give detsils ofotherfomis of government a55iStanco frnm which tho chaiify has dir8ctybonofit8d. li The Little Acorns Pre-sch(K)l (Chehnsfotd) Company Dumber 07191897 CILaTity number 1135947 Section C Notes io the 3CCOUDts coiit T*]lalfunth Prh)r)wr ExpenditrJr• on raising funds: Incurr8d seeknThJ don8tions Incurred s88knng Incurred see rdnts Operating rremtV5hip sche￿5 a￿1 Stsging fun(Ira￿￿¥￿ events Fundraisww ￿nts Operating charity SI￿p& Operating a IradiThJ company undertaking Th)rpCharirab￿ tradirrfJ 27 Advertlsing. marketsng. dfjrect mall arwj Slart up costs irvJrrEd in r￿W source ofluture Inu)me Datsbase devebpwent costs Otrwtrdding athibes Investment managewit costs.. Portfolio rrEnt costs Cost of obtaining invesbment advb Inv8strnent administratKJn o)sts Inte1￿c￿al pro￿rty ¢))5ts Rent (xAleckn. property repairs and mainten8n(% charyes Total w•ndllur• on raising funds 27 Expenditure on chaiitsble acti￿tiO8 Staff 138.[ 138.063 134.011 Rent 11.575 t,425 11.575 1.425 11.657 2.013 Admini5b8tive Ix)sts Pla equiprrent Other Totsl expendilure on charil 2.111 2,911 2.325 4.302 157259 158.059 154,308 Separate matsrial it￿￿ of oxpen6• Tolal Tolal other eXpendI￿r TOTAL EXPENDrruRE 158,140 158.940 154,335 12 The Little Acorns Pre-school (Chelmsford) Company number 07191897 Charity number 1135947 Section C Notès to the accounts N¢>ts 10 Note 10.1 Fees for examination of the accounts was paid please ont•r tl. in thg appmpth box(as). This year Last year Indgpendent axamlnerfs fees Tax advisory fees other fees (for enmple: flnancial ad¥i¢< ¢onsullancy. accountsncy services) paid to the Independent examiner The Littl¢ Acorns Pre-sch(x)l (Chelmsford) Company number 07191897 Charity numb¢r 1135947 Not• 11 li.1 Stsff Colts IX4ffiTJ 129M1 1193 1.937 i*.f 134.011 £80 000 ￿£68 999 £7Q OQO to£79 999 000 tr*£89 999 OOD tr+£99 999 £110 000kn£1099Y9 12 14 The Little Acorns Pre-sch(x)l (Chelmsford) Company numEer 07191897 Charity number 1135947 Scction C Notes to the accounts Icontl Notè 12 for as a defined contrlbutlon scheme. Amount of contributions recoylls￿ in the SOFA as an expense Please •xplain the basls for allocating the liability and exp•ns• of deffined ¢ontribution pension $¢heme beiween a¢tlvltles and between restricted and unrestricted funds. The cost of the defined contribution pension has all baen allo&*d to the unrestricW funds as any alloeatton based ¢)n unable to ascartain its sharo off the ￿ndW￿rtg assèts and lia￿'11118$. Please confimi that afthough the scheme is accounted for as a defined contribution plan. it 18 a defined benefft plan. Please provide such infomiation as . avallable about the plan's surplus or deficit and the Implications. rf any. for the reporting charity 123 Please complet• this sgcbon where the chalty Parti￿PateS In a mullW￿d*￿￿Sd1j•ndfft P8nsion plan that is account8d for as a dofin6d contiibulion plan. DoscTibe the extent to which tho charity can be liable to the plan for other entities. obllgatlons under the temis and ￿nditionS of the mulli*mploy plan Explain how any liability arising from an agreement with a Mult1￿Mployer plan to fund a deflclt has been detern11n￿. 15 The Little Acorns Pre-school (Che]msford) Compfiny number 07191897 Charity numl 1135947 Section C Notes to the accounts Icontl Note 19 Debtors and prepayments 19.1 Analysls of debtors Thls year Last year Trade debtors Prepayments and accrued income Other debtors 456 401 Tolal 456 401 Complets 19.2 where a matenal debtor is recoverable morn than a year after the reporting date. 19.2 Disclosure of debtors recoverable in morn than 1 year (included In dobtors above) Thls year t year Trado debtors Prepayments and accrued income other debto Tolal 16 The Little AconL8 Pre-school (ChehnSf0￿) Company number 07191897 Cbarity number 1135947 Section C Notes to the accoLrnts Icontl Note 20 Creditors and accruals 20.1 Analysis of creditors Amounts falling due within one year This year Last Year Amounts falling due after more than one ear This year Last year Accruals for grants payable Bank loans and ovordrafts Trade creditors pa￿nents received on account for contracts or perfornIance￿elated grants Accruals and deferrod income Taxation and social security Other creditors 15,172 4.930 4,530 Total 20.2 Deferred Income Please complete this note Ir the chaiity has deferned income. Please e laln the reasons wh income is defer￿. £14229- This is a grant from E55ex County Council for the spn.ng tem12023 but was received In December 2022 Alovement in deferred income account Th15 year Last year Balance at the start of the reporting period Amounts added In current period Amounts released to income from prev10￿ perfods 15.298 14,229 15,298 Balance at the end of the reportlng pariod 14,229 17 The Little Acorns Pre-school (Chelmsford) Company number 07191897 Clwity Dumber 1135947 Section C Notes to the accoiints cont Note 24 Cash at bank and in hand This year Last year Short terni cash inveslrnents (less than 3 month5 maturity date) Short temi deposits Cash at bank and on hand Other Total 70,132 61.259 70,096 44,968 18 The Little Acorns Pre-school (ChelmsfoTd) Company nwnber 07191897 Charity number 1135947 Sectioii C NoteK lo the 1￿c?￿l￿t Noto 28 FALSE their charity ora rOlat￿ •ntlty ¢x Fa18e} This Last ￿&r Namo otlnffjtt¢ linGluthng C¥tsikn* Gosllng 25139 21792 Ifa thlrdpartyhas be￿ J*i"mbur58dforpmwdity oJ* or morn tru$tse4 $lat• the nalurn ofthepaym￿ta￿d 28.2 TfU8tees' expenses TrUE Thls L45t Jwttr Trav•1 Subsistsn £commodatlon Other (please specify): 19 The Little Acorns Pre-sch(K)l (Chelmsford) Company number 07191897 Charity number 1135947 2BJ Trnnsaetion{sl with rnlthted partl• 7RUE ounts tsf thÈ trus1#• or r•latsd party Relationship to charity trarmactionlsl Period end debts at peri¢xl •n(I during rBPOrting seÉtlemenL 20 CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From: 01.01.2022 To: 31.122022 Charity name: The Llttle Acorns Pre-school (Chelmsford) Charity reglstration number: 1135947 Company number 07191897 Objectives and Activities Summary of the purposes of the charity as set out in its goveming document Summary ofthe main activities in relation to those purposes for the wblic benefit, in particular, the activities, projects or servi{￿S identified in the accounts. Statement confirming whether the trustees have had regard to the guidan 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 wider communlty. Providing children with a fun learning environment to help with the transition to school. We follow the currtculum guidance for the foundation stag8 within our planning. Pwa 1.17 1.19 Para 1.18 The trustees have had regard to the guidance issued by the Charlty Commission on public benefJL Additional infonnation (optional) You ma choose to indude further statements where relevant atxxtr. Para 1.38 Policy on grant maknng P*41A8 Policy on social investment including program related investment The committee is made up of parents and Garers who aro all volunteors. Pwa138 Contribution made by volunteers We also havo additional volunteers who help at fundraising events. Other Achievements and Perforniance We provlde 7 sessions per week during temi time and at the end of 2022 we had 44 children registered with us. Durlng the Summer terni we had 63 children registered. Summary of the main achievements of the charity. identtfying the difference the charity's work has made to the Circumstan￿ of its beneficiaries and any WKler beneffts to society as a whole. P*a13J We held Summer and Christmas parties for the children as well as Discos in the s￿ng and Autumn. We organised a Summer outing to local farni park for the children and their parents and carers. Additional infowmation {optlonal) You ma choose to indude further statements where relevant about Achievements against objectives sel Para 1.41 Perfonnance of fundraising acttvities against objectives set Pwa 1.41 Investrnent perfomian against objectives P*a 1.41 Other Financial Review Review of the chariws finanual position at Ihe end of the nod Statement explaining the policy for holding reserves stating why they are held Para 1.21 Our accounts for the period show a surplus of £1,710 The total of our year end funds is £111.745 We currently hold a reserve to cover running costs for approximately 6 months. This includes the cost of coverin salarles. insurance and rent £70,132 Para 122 Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any Un￿rtaintieS about the charity continuing as a g[￿ng concern Para 122 Para 1.22 Para 124 123 Additional information (optional) You ma thoose to indude further statements wTrpre relevant atK)Ut: The charity's principal sources of funds (induding any fundraising) Para 1.47 Investment policy and objectives induding any social investment policy a(k)pted Parn 1.46 A description of the principal risks faGing the charity Pwa 1.46 Other Structure, Govemance and Management Description of charitys trusts: Type of governing document Pwa125 Memordndum and Artlcles as devlsed b the Pre-school Learnin Alliance Limited Liability Company How is the charity constituted? Pwa125 Trustee selection Meth￿ts including details of any constitutional provisions e.g. election to post or name of any person or LKKIY entitled to appoint one or more trustees P•a125 The new committee members are elected at our Annual General Meeting. Additional infomiation (oplional) You ma choose to indude further statements where relevant abwt Policies and procedures adopted for the induction and training of trustees Pwa 1.51 The charity's organisational structure and any wider network with which the charity works P*8 1.51 Relationship with any related parties P*a 1.51 Other Reference and Administrative details Chari name Other name the cha uses istered chart number Charity's principal address The Little Acoms Pr￿ChO Chelmsford 1135947 103 Heath Drive. Chelmsford. Essex. CM2 9HG Names of the charity t￿￿tee5 who manage the charity Truste• nama Office frfany) Name of pgtson (or body) enti11￿ to int trustse Pre-schcM)l (x)mmittee Pre-sch￿1 committee Pre-schcd committee Prfrschcd committee Prtrschcd committee Pr￿schOol commtttee Karen Clare Thomson Kerry Brazier Kathy Mo￿lS Caroline Louise Gosling Courtney Paige Fletcher Kate Victoria Br¥tten Chairperson Secretary Treasurer To 12.07.22 From 12.07.22 10 12 13 14 15 16 17 18 19 20 orale trustees- names of the directors at date the re Director namè wasa Name of trustees holding title to property belorKJing to tharity Trustee namg Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on vthose behalf the assets are held and how thi5 falls within the ojstodian charity's objects Details of arrangements f safe custody and segregation of such assets from the tharity's own assets Additional inforniatlon (opllonal) Names and addresses of advlser5 (Optional inforniation) Type of Name Address adviser Name of chlef executive or names of senior staff Memb￿s1OPtIOna1 information) Exemptions from disclosure Reason for norHJisdosure of k rsonnel details Other o tional inforniation Declarations The trustees declare that they have approved the trustees, report above. Signed on bphalf of the charity's trusts8$ Signature(s Full name(s Position {eg Secretary. Chair. etc) C(k