## **Treasurer’s Report** 

The financial year 2021-2022 has been a challenging year for the Pre-School. Having made a deficit of £22,603, However this is a smaller deficit than the previous year – which was £27,841.  This is largely due to our cost base being influenced by the extra measures taken on during the Covid Pandemic, for example; extra cleaning and safeguarding measures that were put in place.  The committee will need to continue to review our costs during the coming year. 

We have managed to maintain our overall turnover with a small increase largely due to our fundraising activities and an increase in Council Funding.  The After-School club income was down on the previous year possibly due to financial constraints and more parents engaged in home working (again because of Covid).  Our total turnover was slightly up on the previous year which has helped to maintain our financial position. 

The Fundraising income has increased this year to £5,996 with help from the Polehampton Trust donation of £2,539 and £622 raised at the summer fair.  Our overall costs for this year 2022 have been reduced slightly from the previous year 2021.  We will need to continue to monitor our costs carefully and control them where required. By contrast our staff costs continue to run at a higher level than in 2021 and we will need to make every effort to reduce staff costs next year in order to reduce the deficit. 

Although we have a deficit in this financial year 2022, we are still in a healthy position with net assets of £59,243 and cash in the bank of £113,401.  We are continuing to recover from the previous year and will be actively seeking to reduce the deficit going forward. 

Peter Sullivan Treasurer Little Acorns (Colleton) Pre-School 



**Unaudited Financial Statements** Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022 

Prepared by WoodWhite Accountants Ltd 



## **Contents** 

- **3** Information 

- **4** Independent Examiners' Report To The Trustees 

- **5** Statement of Financial Activity 

- **6** Balance Sheet 

- **7** Notes to the Financial Statements 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 2 of 9 

Unaudited Financial Statements 



## **Information** 

## **Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022** 

## **Address** 

ABC Building 

Colleton Drive Twyford 

Berkshire RG10 0AX 

## **Trustees** 

Kirsty Mcllwee 

Joanna Blunden Heather Isherwood (Resigned XX XX XX) Phillipa Irving Samantha Davies (Resigned XX XX XX) 

Loretta Webb (Appointed 14 December 2021) Peter Sullivan ( Appointed??) 

## **Bankers** 

Metro Bank 201 Broad Street Reading Berkshire RG1 7QA 

## **Independent Examiner** 

Paul Worthington ACMA ACA ATT (Fellow) CTA 

Woodwhite Accountants Ltd 

Chartered Accountants 

Unit 4, City Limits 

Danehill 

Reading Berkshire RG6 4UP 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 3 of 9 

Unaudited Financial Statements 



## **Independent Examiners' Report To The Trustees** 

## **Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022** 

I report to the Trustees on the accounts of Little Acorns (Colleton) Pre-School CIO registered charity number 1189027 for the year ended 31 August 2022 which are attached 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (The Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, no matter has come to my attention: 

- (1) which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with section 130 of the Charities Act; and 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 

have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Signature.................................................................. 

Name: Paul Andrew Worthington ACA ACMA ATT CTA 

Relevant professional qualification or body: Institute of Chartered Accountants of England and Wales (ICAEW) 

Address: Woodwhite Accountants Ltd, Unit 4 City Limits, Danehill, Reading, Berkshire RG6 4UP 

15 November 2022 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 4 of 9 

Unaudited Financial Statements 



## **Statement of Financial Activity** 

## **Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022** 

|**Statement of Financial Activity**<br>**Little Acorns (Colleton) Pre-School CIO**<br>**For the year ended 31 August 2022**|**Statement of Financial Activity**<br>**Little Acorns (Colleton) Pre-School CIO**<br>**For the year ended 31 August 2022**|
|---|---|
|**NOTES**<br>**2022**<br>**2021**||
|**Incoming Resources**||
||**Incoming Resources From Charitable Activities**|
||Council Funding<br>169,575<br>158,213|
||Fees and After School Club<br>57,471<br>69,880|
||Grants<br>5,698<br>5,469|
||Other Income<br>1,009<br>-<br>**Income From Fundraising and Investments**|
||Admin Deposits<br>-<br>348|
||Fundraising<br>5,996<br>1,208|
||Interest Income<br>23<br>31|
||**Total Income From Fundraising and Investments**<br>**6,020**<br>**1,588**|
|**Total Incoming Resources**<br>**239,772**<br>**235,150**<br>**Resources Expended**||
|Operating Costs (Note 2)<br>23,309<br>25,186||
|Premises Costs (Note 3)<br>15,945<br>14,851||
|Staff Costs (Note 4)<br>219,394<br>218,567||
|Fundraising costs<br>511<br>-||
|Legal and Professional Fees<br>3,184<br>1,906||
|Depreciation<br>-<br>2,450||
|Finance Charges<br>30<br>30||
|**Total Resources Expended**<br>**262,374**<br>**262,991**||
|**Net incoming/(outgoing) resources**<br>**(22,603)**<br>**(27,841)**<br>**NOTES**<br>**2022**<br>**2021**||
|**Movement in Funds**||
||**Brought Forward**|
||Total Funds Brought Forward<br>81,846<br>109,687|
||**Total Brought Forward**<br>**81,846**<br>**109,687**|
||Net income/ (outgoing) resources<br>(27,841)<br>(27,841)<br>**Carried Forward**|
||Total Funds Carried Forward<br>59,243<br>81,846|
||**Total Carried Forward**<br>**59,243**<br>**81,846**|



The Charity has no restricted or endowment funds, all funds are therefore unrestricted 

Unaudited Financial Statements 



## **Balance Sheet** 

## **Little Acorns (Colleton) Pre-School CIO** 

## **As at 31 August 2022** 

|**Balance Sheet**<br>**Little Acorns (Colleton) Pre-School CIO**<br>**As at 31 August 2022**||||
|---|---|---|---|
||**NOTES**|**31 AUG 2022**|**31 AUG 2021**|
|**Current assets**||||
|Debtors||-|5,338|
|Cash at bank and in hand||113,406|125,340|
|**Total Current assets**||**113,406**|**130,678**|
|**Prepayments and accrued income**||||
|Prepayments||1,325|1,395|
|**Total Prepayments and accrued income**||**1,325**|**1,395**|
|**Creditors: amounts falling due withinone year**||||
|Other creditors||3,021|5,745|
|**Total Creditors: amounts falling due within one year**||**3,021**|**5,745**|
|**Accruals and deferred income**||||
|Accruals||1,170|960|
|Income in Advance||51,297|43,522|
|**Total Accruals and deferred income**||**52,467**|**44,482**|
|**Net current assets (liabilities)**||**59,243**|**81,846**|
|**Total assets less current liabilities**||**59,243**|**81,846**|
|**Net Assets**||**59,243**|**81,846**|
|**Funds of the Charity**||||
|Unrestricted Funds||59,243|81,846|
|**Total Funds of the Charity**||**59,243**|**81,846**|



**Signed on behalf of all the trustees .............................................................................................** P. Sullivan (Treasurer) 17 November 2022 

**Print name of trustee .............................................................................................** 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 6 of 9 

Unaudited Financial Statements 



## **Notes to the Financial Statements** 

## **Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022** 

## **1. Basis of preparation and accounting policies** 

## **Basis of preparing the financial statements** 

These accounts have been prepared on the basis of historic cost in accordance with: 

- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); 

- and with Accounting Standards; 

- and with the Charities Act. 

## **INCOMING RESOURCES** 

## **Recognition of Incoming Resources** 

These are included in the Statement of Financial Activity (SoFA) when: 

- the charity becomes entitled to the resources; 

- the trustees are virtually certain they will receive the resources; and 

- the monetary value can be measured with sufficient reliability. 

## **Grants and Donations** 

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. 

## **Tax reclaims on donations and gifts** 

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. 

## **Contractual income and performance related grants** 

This is only included in the SoFA once the related goods or services have been delivered. 

## **Investment income** 

This is included in the SoFA when receivable. 

## **RESOURCES EXPENDED AND LIABILITIES** 

## **Liability recognition** 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 

## **ASSETS** 

## **Tangible fixed assets for use by Charity** 

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or a reasonable value on receipt and depreciated at the rate of 25% per year on a straight line basis. 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 7 of 9 

Unaudited Financial Statements 



Notes to the Financial Statements 

||**2022**|**2021**|
|---|---|---|
|**2. Operating Costs**|||
|Admin and Compliance Costs|5,786|4,589|
|Equipment Leasing|-|266|
|Equipment Repairs and Renewels|2,653|1,573|
|Extra-curricular Activities|-|374|
|Food Provisioning|1,103|1,539|
|Postage, Printing & Stationery|20|567|
|Resources, Consumables & Equipment|9,812|11,989|
|Software and Computer Equipment|2,914|3,002|
|Sundry Expenses|373|473|
|Telephone & Internet|648|813|
|**Total Operating Costs**|**23,309**|**25,186**|
||**2022**|**2021**|
|**3. Premises Costs**|||
|Cleaning|4,593|4,338|
|Electricity|2,417|1,305|
|Gas/Water/Refuse|1,834|1,937|
|Insurance|2,680|2,288|
|Property Maintenance|1,343|4,135|
|Rates|2,406|176|
|Rent|673|673|
|**Total Premises Costs**|**15,945**|**14,851**|
||**2022**|**2021**|
|**4. StaffCosts**|||
|Employer's NI|7,683|7,971|
|Pension Costs|4,939|4,726|
|Staff Uniforms|2,145|215|
|Training|3,037|1,900|
|Wages and Salaries|201,590|203,755|
|**Total Staff Costs**|**219,394**|**218,567**|
||**2022**|**2021**|
|**5. Details of certain items of expenditure**|||
|Fees paid for examination of the accounts|1,170|1,080|
||**2022**|**2021**|
|**6. Paid employees**|||
|Average number of full-time equivalent employees in the year - Charitable Activities|12|12|
|**Total Paid employees**|**12**|**12**|



Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 8 of 9 

Unaudited Financial Statements 



Notes to the Financial Statements 

## **7. Defined contribution pension scheme** 

The charity operates a defined contribution pension scheme to fulfil its statutory obligations. Its chosen provider is the National Employment Savings Trust (NEST). 

|**2022**<br>**2021**|**2022**<br>**2021**|
|---|---|
|**8. Tangible Fixed Assets**||
||**Addition**|
||Fixtures, Fittings and Equipment - B/Fwd<br>21,270<br>21,270|
||**Total Addition**<br>**21,270**<br>**21,270**<br>**Depreciation**|
||Less Acc Depn on Fixtures, Fittings and Equipment - B/Fwd<br>(15,484)<br>(15,484)|
||Less Acc Depn on Fixtures, Fittings and Equipment - Charged in the year<br>(5,786)<br>(5,786)|
||**Total Tangible Fixed Assets**<br>**-**<br>**-**|



## **9. Notes to Tangible Fixed Assets** 

At the end of the 2016/17 year, the front outside area of the pre-school received a new spongy rubber surface and built-in sandpit. 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 9 of 9 

Unaudited Financial Statements 



**Unaudited Financial Statements** Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022 

Prepared by WoodWhite Accountants Ltd 



## **Contents** 

- **3** Information 

- **4** Independent Examiners' Report To The Trustees 

- **5** Statement of Financial Activity 

- **6** Balance Sheet 

- **7** Notes to the Financial Statements 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 2 of 9 

Unaudited Financial Statements 



## **Information** 

## **Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022** 

## **Address** 

ABC Building 

Colleton Drive Twyford 

Berkshire RG10 0AX 

## **Trustees** 

Kirsty Mcllwee 

Joanna Blunden Heather Isherwood (Resigned XX XX XX) Phillipa Irving Samantha Davies (Resigned XX XX XX) 

Loretta Webb (Appointed 14 December 2021) Peter Sullivan ( Appointed??) 

## **Bankers** 

Metro Bank 201 Broad Street Reading Berkshire RG1 7QA 

## **Independent Examiner** 

Paul Worthington ACMA ACA ATT (Fellow) CTA 

Woodwhite Accountants Ltd 

Chartered Accountants 

Unit 4, City Limits 

Danehill 

Reading Berkshire RG6 4UP 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 3 of 9 

Unaudited Financial Statements 



## **Independent Examiners' Report To The Trustees** 

## **Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022** 

I report to the Trustees on the accounts of Little Acorns (Colleton) Pre-School CIO registered charity number 1189027 for the year ended 31 August 2022 which are attached 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (The Charities Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act; 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

In connection with my examination, no matter has come to my attention: 

- (1) which gives me reasonable cause to believe that in any material respect the requirements: 

- to keep accounting records in accordance with section 130 of the Charities Act; and 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 

have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

Signature.................................................................. 

Name: Paul Andrew Worthington ACA ACMA ATT CTA 

Relevant professional qualification or body: Institute of Chartered Accountants of England and Wales (ICAEW) 

Address: Woodwhite Accountants Ltd, Unit 4 City Limits, Danehill, Reading, Berkshire RG6 4UP 

15 November 2022 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 4 of 9 

Unaudited Financial Statements 



## **Statement of Financial Activity** 

## **Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022** 

|**Statement of Financial Activity**<br>**Little Acorns (Colleton) Pre-School CIO**<br>**For the year ended 31 August 2022**|**Statement of Financial Activity**<br>**Little Acorns (Colleton) Pre-School CIO**<br>**For the year ended 31 August 2022**|
|---|---|
|**NOTES**<br>**2022**<br>**2021**||
|**Incoming Resources**||
||**Incoming Resources From Charitable Activities**|
||Council Funding<br>169,575<br>158,213|
||Fees and After School Club<br>57,471<br>69,880|
||Grants<br>5,698<br>5,469|
||Other Income<br>1,009<br>-<br>**Income From Fundraising and Investments**|
||Admin Deposits<br>-<br>348|
||Fundraising<br>5,996<br>1,208|
||Interest Income<br>23<br>31|
||**Total Income From Fundraising and Investments**<br>**6,020**<br>**1,588**|
|**Total Incoming Resources**<br>**239,772**<br>**235,150**<br>**Resources Expended**||
|Operating Costs (Note 2)<br>23,309<br>25,186||
|Premises Costs (Note 3)<br>15,945<br>14,851||
|Staff Costs (Note 4)<br>219,394<br>218,567||
|Fundraising costs<br>511<br>-||
|Legal and Professional Fees<br>3,184<br>1,906||
|Depreciation<br>-<br>2,450||
|Finance Charges<br>30<br>30||
|**Total Resources Expended**<br>**262,374**<br>**262,991**||
|**Net incoming/(outgoing) resources**<br>**(22,603)**<br>**(27,841)**<br>**NOTES**<br>**2022**<br>**2021**||
|**Movement in Funds**||
||**Brought Forward**|
||Total Funds Brought Forward<br>81,846<br>109,687|
||**Total Brought Forward**<br>**81,846**<br>**109,687**|
||Net income/ (outgoing) resources<br>(27,841)<br>(27,841)<br>**Carried Forward**|
||Total Funds Carried Forward<br>59,243<br>81,846|
||**Total Carried Forward**<br>**59,243**<br>**81,846**|



The Charity has no restricted or endowment funds, all funds are therefore unrestricted 

Unaudited Financial Statements 



## **Balance Sheet** 

## **Little Acorns (Colleton) Pre-School CIO** 

## **As at 31 August 2022** 

|**Balance Sheet**<br>**Little Acorns (Colleton) Pre-School CIO**<br>**As at 31 August 2022**||||
|---|---|---|---|
||**NOTES**|**31 AUG 2022**|**31 AUG 2021**|
|**Current assets**||||
|Debtors||-|5,338|
|Cash at bank and in hand||113,406|125,340|
|**Total Current assets**||**113,406**|**130,678**|
|**Prepayments and accrued income**||||
|Prepayments||1,325|1,395|
|**Total Prepayments and accrued income**||**1,325**|**1,395**|
|**Creditors: amounts falling due withinone year**||||
|Other creditors||3,021|5,745|
|**Total Creditors: amounts falling due within one year**||**3,021**|**5,745**|
|**Accruals and deferred income**||||
|Accruals||1,170|960|
|Income in Advance||51,297|43,522|
|**Total Accruals and deferred income**||**52,467**|**44,482**|
|**Net current assets (liabilities)**||**59,243**|**81,846**|
|**Total assets less current liabilities**||**59,243**|**81,846**|
|**Net Assets**||**59,243**|**81,846**|
|**Funds of the Charity**||||
|Unrestricted Funds||59,243|81,846|
|**Total Funds of the Charity**||**59,243**|**81,846**|



**Signed on behalf of all the trustees .............................................................................................** P. Sullivan (Treasurer) 17 November 2022 

**Print name of trustee .............................................................................................** 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 6 of 9 

Unaudited Financial Statements 



## **Notes to the Financial Statements** 

## **Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2022** 

## **1. Basis of preparation and accounting policies** 

## **Basis of preparing the financial statements** 

These accounts have been prepared on the basis of historic cost in accordance with: 

- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); 

- and with Accounting Standards; 

- and with the Charities Act. 

## **INCOMING RESOURCES** 

## **Recognition of Incoming Resources** 

These are included in the Statement of Financial Activity (SoFA) when: 

- the charity becomes entitled to the resources; 

- the trustees are virtually certain they will receive the resources; and 

- the monetary value can be measured with sufficient reliability. 

## **Grants and Donations** 

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. 

## **Tax reclaims on donations and gifts** 

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. 

## **Contractual income and performance related grants** 

This is only included in the SoFA once the related goods or services have been delivered. 

## **Investment income** 

This is included in the SoFA when receivable. 

## **RESOURCES EXPENDED AND LIABILITIES** 

## **Liability recognition** 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 

## **ASSETS** 

## **Tangible fixed assets for use by Charity** 

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or a reasonable value on receipt and depreciated at the rate of 25% per year on a straight line basis. 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 7 of 9 

Unaudited Financial Statements 



Notes to the Financial Statements 

||**2022**|**2021**|
|---|---|---|
|**2. Operating Costs**|||
|Admin and Compliance Costs|5,786|4,589|
|Equipment Leasing|-|266|
|Equipment Repairs and Renewels|2,653|1,573|
|Extra-curricular Activities|-|374|
|Food Provisioning|1,103|1,539|
|Postage, Printing & Stationery|20|567|
|Resources, Consumables & Equipment|9,812|11,989|
|Software and Computer Equipment|2,914|3,002|
|Sundry Expenses|373|473|
|Telephone & Internet|648|813|
|**Total Operating Costs**|**23,309**|**25,186**|
||**2022**|**2021**|
|**3. Premises Costs**|||
|Cleaning|4,593|4,338|
|Electricity|2,417|1,305|
|Gas/Water/Refuse|1,834|1,937|
|Insurance|2,680|2,288|
|Property Maintenance|1,343|4,135|
|Rates|2,406|176|
|Rent|673|673|
|**Total Premises Costs**|**15,945**|**14,851**|
||**2022**|**2021**|
|**4. StaffCosts**|||
|Employer's NI|7,683|7,971|
|Pension Costs|4,939|4,726|
|Staff Uniforms|2,145|215|
|Training|3,037|1,900|
|Wages and Salaries|201,590|203,755|
|**Total Staff Costs**|**219,394**|**218,567**|
||**2022**|**2021**|
|**5. Details of certain items of expenditure**|||
|Fees paid for examination of the accounts|1,170|1,080|
||**2022**|**2021**|
|**6. Paid employees**|||
|Average number of full-time equivalent employees in the year - Charitable Activities|12|12|
|**Total Paid employees**|**12**|**12**|



Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 8 of 9 

Unaudited Financial Statements 



Notes to the Financial Statements 

## **7. Defined contribution pension scheme** 

The charity operates a defined contribution pension scheme to fulfil its statutory obligations. Its chosen provider is the National Employment Savings Trust (NEST). 

|**2022**<br>**2021**|**2022**<br>**2021**|
|---|---|
|**8. Tangible Fixed Assets**||
||**Addition**|
||Fixtures, Fittings and Equipment - B/Fwd<br>21,270<br>21,270|
||**Total Addition**<br>**21,270**<br>**21,270**<br>**Depreciation**|
||Less Acc Depn on Fixtures, Fittings and Equipment - B/Fwd<br>(15,484)<br>(15,484)|
||Less Acc Depn on Fixtures, Fittings and Equipment - Charged in the year<br>(5,786)<br>(5,786)|
||**Total Tangible Fixed Assets**<br>**-**<br>**-**|



## **9. Notes to Tangible Fixed Assets** 

At the end of the 2016/17 year, the front outside area of the pre-school received a new spongy rubber surface and built-in sandpit. 

Little Acorns (Colleton) Pre-School CIO                                                                                                                                                                 Page 9 of 9 

Unaudited Financial Statements