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2022-03-31-accounts

Charity number: 1185961

Little Acorns Pre-School CIO

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2022

Little Acorns Pre-School CIO Contents Page For the year ended 31 March 2022

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5
Detailed Statement of Financial Activities 6

Little Acorns Pre-School CIO Report of the Trustees

For the year ended 31 March 2022

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

The charity has not been active during the financial year under review. On 30 September 2022 Little Acorns Pre-School (Charity number 1056926) was novated within this charity. All assets, liabilities and contracts were transferred over.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Little Acorns Pre-School CIO Charity registration number 1185961 Principal address Kingsview Recreation Centre Field View, Kingsnorth Ashford Kent TN23 3NZ

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Charlotte Jones Nicholas Rayner Susan Alubaidi Emily Edmonds (Appointed: 24 February 2022) Donna White (Appointed: 24 February 2022) Angie Longson Independent examiners Swift Accountancy Limited Swift Farm, Sandy Lane Ashford Kent TN26 1JN

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 25 January 2023 Nicholas Rayner

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Little Acorns Pre-School CIO

Independent Examiners Report to the Trustees

For the year ended 31 March 2022

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

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

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

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

Adam Clegg FCCA BSc (Hons)

Swift Accountancy Limited Swift Farm, Sandy Lane Ashford Kent TN26 1JN

25 January 2023

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Little Acorns Pre-School CIO Statement of Financial Activities

For the year ended 31 March 2022

2021 £ -

Total funds carried forward

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Little Acorns Pre-School CIO Statement of Financial Position As at 31 March 2022

Notes
Net assets
The funds of the charity
Total funds
£
2022
-
-
£
2021
-
-

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Nicholas Rayner Trustee

25 January 2023

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Little Acorns Pre-School CIO Notes to the Financial Statements

For the year ended 31 March 2022

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Little Acorns Pre-School CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The charity has not been active during the financial period under review.

Going concern

The charity was dormant for the financial year under review.

2. Post balance sheet events

On 30 September 2022 Little Acorns Pre-School (Charity number 1056926) was novated within this charity. All assets, liabilities and contracts were transferred over.

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Little Acorns Pre-School CIO Detailed Statement of Financial Activities

For the year ended 31 March 2022

Net Income

£
2022
-
£
2021
-

6 of 6 This page does not form part of the statutory financial statements