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2025-03-31-accounts

Trustees’ Annual Report for the period

From: 01.04.24 Period start date To: 31.03.2025 Period end date

Charity name: Kinnerton Little Acorns Charity registration number: 1185470

Objectives and Activities

Summary of the purposes of the
charity as set out in its governing
document
Kinnerton Little Acorns are a childcare setting which
provides much needed care for children who attend Ysgol
Derwen as well as the local community area. We are
continuing to be committed to providing a caring and
stimulating environment for children to thrive and develop
in. The care we provide is both inside and outside of normal
school operating hours.
Summary of the main activities in
relation to those purposes for the
public benefit, in particular, the
activities, projects or services
identified in the accounts.
Kinnerton
Little
Acorns
provides
a key
role
for
parents/carers who need childcare for their children during
term time and into holiday periods.
Kinnerton Little Acorns is open for 5 separate sessions
throughout the year. These sessions are broken down into:
Term Time (in line with Ysgol Derwen):
(1) Breakfast Club 07:45 – 09:00;
(2) Playgroup 09:00 – 11:25;
(3) Wraparound Care 11:30 – 15:00; and
(4) Afterschool Club 15:00 – 17:55.
Holiday Time (up to 6 weeks a year where demand is
needed):
(1) Holiday Club 08:30 – 5:30
When children attend Breakfast Club, they are dropped off
by parents/carers and enjoy a healthy breakfast and some
time to play with friends before being taken to their
classroom in Ysgol Derwen to start their school day.
Children in our Playgroup/Early Entitlement sessions arrive
at 9am when they are dropped off by their parents/carers.
Children enjoy a morning of activities and play. Children
receive a snack during our session and outdoor play is
encouraged where possible. Children are then either
collected by parents/carers at 11:25 or they stay with us for
our Wraparound Care session which is 11:30 – 15:00 (the
children can stay for Wraparound Care once they have
turned 3 years of age).
When children attend Wraparound Care, they are collected
from the Nursery classroom by our staff at 11:30 and
escorted to our building where they remain for the rest of
the session until 15:00 when they are either collected by a
parent/carer or they stay with us for Afterschool Club.
A typical session for Wraparound Care involves children
independently removing their coats and bags when they
arrive and finding their picture to add to the Little Acorns
tree (which operates as our register), the children are then
escorted back to the main school hall to eat their dinners.
Once the children have eaten their dinner and returned to
our building we allow the children to explore all areas
during their session. Our Childcare Leads encourages
learning and play opportunities and the children are
encouraged to explore and make their own play.
When children attend Afterschool Club, they are collected
from their classrooms at the end of the school day by our
staff and escorted to our building where they enjoy a
healthy snack and have the opportunity to take part in any
activities organised by our staff or they can free-play.
Children are then collected by parents/carers anytime up
until 17:55. Once all children are safely collected, the staff
clean the club and leave to return home.
Statement confirming whether
the trustees have had regard to
the guidance issued by the
Charity Commission on public
benefit
The Trustees intend to continue their current strategies of
maintaining the Charity’s position in a competitive market
by investing to provide high quality care. Achieving a high
standard of care is a constant aim. Staff frequently attend
training to ensure our service is always to the standard
expected and this is fully supported by the Trustees.
We hope to see Kinnerton Little Acorns as a long standing
and much needed charity organisation for years to come.

Achievements and Performance

Summary
of
the
main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances
of
its
beneficiaries and any wider
benefits to society as a whole.
Our sessions are still operating at near full capacity for
Breakfast, Afterschool and Wraparound. Our Playgroup
session numbers naturally start low at the beginning of the
school year but as the year progresses and children turn 2
years of age (the minimum age for playgroup) then the
numbers gradually increase.
It is still a delight to see our building in use from 7:45 – 17:55
each day with various sessions.
Our staff enjoy the variety of sessions and our children
enjoy coming to our sessions. Parents/carers speak so
highly our of service to the community. We frequently have
a waitlist for parents/carers who wish to send their child/ren
to our club – this is mainly for spaces in our afterschool club.

Our Playgroup/Early Entitlement allow children to become familiar with Ysgol Derwen’s surrounds and allows for a smooth transition into the Nursery Class. Our Wraparound Care sessions allow children to experience a normal length school day and promotes their development and independence in readiness for moving to Reception Class.

Financial Review

Financial Review
Review of the charity’s financial
position at the end of the period
Following completion of our Year End Accounts to 31
March 2025, Kinnerton Little Acorns has amounted net
loss of £14,265. We were faced with a high number of staff
absence which led to the requirement of hiring in agency
staff at a high rate. We have also faced a large increase in
hourly rates for staff due to the Government raising the
national living wage. We are trying to operate at break-
even to allow parents the reprieve of facing high price
increases for our sessions.
Around £211,507 was received in fees for childcare
sessions from FCC, parents/carers and childcare voucher
schemes compared to £171,131 received in 2024.
Kinnerton Little Acorns hasn’t received any donations this
year.
£40,175 is being held in a savings account for
emergencies/redundancy situations.
Statement explaining the policy
for holding reserves stating why
they are held
We look to retain a minimum of £25,000 for an emergency
redundancy situation if the worst case scenario should
happen. We aim to protect the staff should there be any
unexpected closures.
The remaining £15,000 we will look into re-investing in the
setting along with actively looking for local community
projects in which to donate and support. We are aware of
projects in which Ysgol Derwen would like financial
support with so we will follow through with these.
Amount of reserves held £66,608 (2024 £80,873)
Reasons for holding zero
reserves
N/A.
Details of fund materially in
deficit
N/A.
Explanation of any uncertainties
about the charity continuing as
a going concern
N/A.

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document
(trust deed, royal charter)
Constitution
How is the charity constituted?
(e.g unincorporated association,
CIO)
CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of any
person or body entitled to
appoint one or more trustees
Election to post by existing trustees based on
interested parties

Reference and Administrative details

Charity name Kinnerton Little Acorns
Other name the charity uses n/a
Registered charity number 1185470
Charity’s principal address Ysgol Derwen
Main Road
Higher Kinnerton
CH4 0AJ

Names of the charity trustees who manage the charity

1
2
3
4
5
Trustee name Office (if any) Dates acted if
not for whole
**year **
Name of person (or body)
entitled to appoint trustee (if
any)
Amy Baker-Howell Chair 30thSep 2025
-present
Christine Leonard Treasurer
Richard Jones

– Corporate trustees names of the directors at the date the report was approved Director name n/a

Name of trustees holding title to property belonging to the charity

Trustee name **Dates acted if not for whole year **
n/a

Funds held as custodian trustees on behalf of others

Description of the assets n/a held in this capacity Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for n/a safe custody and segregation of such assets from the charity’s own assets

Exemptions from disclosure

Reason for non-disclosure of key personnel details

n/a

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
Amy Baker-Howell Christine Leonard
Amy Baker-Howell Christine Leonard

Chair
Treasurer
30thJanuary 2026
30thJanuary 2026

Profit and Loss

Kinnerton Little Acorns

For the year ended 31 March 2025

2025 2025 % OF
TURNOVER
2024 2024 % OF
TURNOVER
2023 2023 % OF
TURNOVER
Turnover
Interest Income 579.65 0.27% 553.24 0.32% 473.62 0.33%
Sales - childcare fees 211,506.95 99.73% 171,131.25 99.68% 141,363.75 99.67%
Total Turnover 212,086.60 100.00% 171,684.49 100.00% 141,837.37 100.00%
Cost of Sales
Consumables 19,200.38 9.05% 14,783.65 8.61% 12,413.42 8.75%
Direct Wages 140,177.09 66.09% 126,249.59 73.54% 83,933.37 59.18%
Total Cost of Sales 159,377.47 75.15% 141,033.24 82.15% 96,346.79 67.93%
Gross Profit 52,709.13 24.85% 30,651.25 17.85% 45,490.58 32.07%
Administrative Costs
Audit & Accountancy fees 959.00 0.45% 731.00 0.43% 788.64 0.56%
Bank Fees 532.35 0.25% 199.15 0.12% - -
Depreciation Expense 10,745.24 5.07% 10,745.24 6.26% 9,992.43 7.04%
Employers National Insurance 4,614.59 2.18% 2,381.72 1.39% - -
General Expenses - - 21.00 0.01% - -
Insurance 961.83 0.45% 750.22 0.44% 775.88 0.55%
IT Software and Consumables 879.60 0.41% 1,519.14 0.88% 1,071.00 0.76%
Legal Expenses 2,957.50 1.39% 2,509.86 1.46% 118.00 0.08%
Pensions Costs 1,623.98 0.77% 1,018.77 0.59% 1,011.37 0.71%
Rent 10,957.50 5.17% 10,060.00 5.86% 10,926.00 7.70%
Repairs & Maintenance - - 1,056.87 0.62% - -
Salaries 25,384.68 11.97% 9,361.72 5.45% 24,255.60 17.10%
Staff Training 479.00 0.23% 450.40 0.26% (123.00) -0.09%
Subscriptions 63.48 0.03% 63.48 0.04% 63.48 0.04%
Telephone & Internet 1,674.77 0.79% 1,059.05 0.62% 997.89 0.70%
Temporary wages 5,140.39 2.42% 2,881.92 1.68% - -
Total Administrative Costs 66,973.91 31.58% 44,809.54 26.10% 49,877.29 35.17%
Operating Profit (14,264.78) -6.73% (14,158.29) -8.25% (4,386.71) -3.09%
Other Income
Donations received - - 398.41 0.23% 48,178.57 33.97%
Grant income - - 2,939.53 1.71% 26,623.56 18.77%
Total Other Income - - 3,337.94 1.94% 74,802.13 52.74%
Profit on Ordinary Activities
Before Taxation
(14,264.78) -6.73% (10,820.35) -6.30% 70,415.42 49.65%
Profit after Taxation (14,264.78) -6.73% (10,820.35) -6.30% 70,415.42 49.65%

Profit and Loss Kinnerton Little Acorns

30 Dec 2025 Page 1 of 1

Balance Sheet

Kinnerton Little Acorns As at 31 March 2025

Balance Sheet
Kinnerton Little Acorns
As at 31 March 2025
Balance Sheet
Kinnerton Little Acorns
As at 31 March 2025
31 MAR 2025
31 MAR 2024
31 MAR 2023
31 MAR 2022
Fixed Assets
Tangible Assets
Computer Equipment
1,072.20
1,072.20
429.00
-
Less Accumulated Depreciation on Computer Equipment
(643.35)
(375.30)
(107.25)
-
Less Accumulated Depreciation on Office Equipment
(30,839.56)
(20,362.37)
(9,885.18)
-
Office Equipment
41,908.76
41,908.76
39,540.70
8,291.70
Total Tangible Assets
11,498.05
22,243.29
29,977.27
8,291.70
Total Fixed Assets
11,498.05
22,243.29
29,977.27
8,291.70
Current Assets
Cash at bank and in hand
KINNERTON LITTLE ACO
16,976.60
17,792.79
21,673.25
18,545.06
KINNERTON LITTLE ACO#001
40,175.21
41,726.86
41,173.62
-
Total Cash at bank and in hand
57,151.81
59,519.65
62,846.87
18,545.06
Prepayments
-
3,171.00
-
-
Total Current Assets
57,151.81
62,690.65
62,846.87
18,545.06
Creditors: amounts falling due withinone year
Accounts Payable
300.20
455.79
118.21
3,025.00
PAYE Payable
1,637.54
3,627.25
908.68
2,429.53
Pensions Payable
5.80
5.80
5.80
5.80
Rounding
98.60
98.60
98.60
99.00
Wages Payable - Payroll
-
(126.00)
-
-
Total Creditors: amounts falling due within one year
2,042.14
4,061.44
1,131.29
5,559.33
Net Current Assets (Liabilities)
55,109.67
58,629.21
61,715.58
12,985.73
Total Assets less Current Liabilities
66,607.72
80,872.50
91,692.85
21,277.43
Net Assets
66,607.72
80,872.50
91,692.85
21,277.43
Capital and Reserves
Current Year Earnings
(14,264.78)
(10,820.35)
70,415.42
17,501.85
Retained Earnings
80,872.50
91,692.85
21,277.43
3,775.58
Total Capital and Reserves
66,607.72
80,872.50
91,692.85
21,277.43

30 Dec 2025 Page 1 of 1

Balance Sheet Kinnerton Little Acorns

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name Kinnerton Little Acorns members of

On accounts for the year 31 March 2025 Charity no 1185470 ended (if any) Set out on pages 1&2 (remember to include the page numbers of additional sheets)

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:[H.Cheetham ] Date: 30/01/2026

Name: Heather Cheetham Relevant professional The Institute of Chartered Accountants of England and Wales qualification(s) or body (if any): Address: Bryn Villa, Bowling Bank, Wrexham, LL13 9RT

1

October 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

2

October 2018

IER