Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2025
Prepared by WoodWhite Accountants Ltd
Contents
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3 Information
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4 Independent Examiners' Report To The Trustees
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5 Statement of Financial Activity
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6 Balance Sheet
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8 Notes to the Financial Statements
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
15 May 2026 Page 2 of 10
Information
Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2025
Address
ABC Building
Colleton Drive
Twyford
Berkshire RG10 0AX
Trustees
Phillipa Irving
Kate Harper-Cole
Alana Duncan
Bob Harper
Bankers
Metro Bank
201 Broad Street Reading Berkshire RG1 7QA
Independent Examiner
Keith Westran FCCA ACA Woodwhite Accountants Ltd
Chartered Accountants
Unit 4, City Limits
Danehill Reading Berkshire RG6 4UP
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
15 May 2026 Page 3 of 10
Independent Examiners' Report To The Trustees
Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2025
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 2024 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:
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examine the accounts under section 145 of the Charities Act;
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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
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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:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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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: Keith Westran FCCA ACA
Relevant professional qualification or body: Institute of Chartered Accountants of England and Wales (ICAEW)
Address: Xeinadin South East Limited, Unit 4 City Limits, Danehill, Reading, Berkshire RG6 4UP
Dated..................................................................
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
15 May 2026 Page 4 of 10
Statement of Financial Activity
Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2025
| Statement of Financial Activity Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2025 |
Statement of Financial Activity Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2025 |
|---|---|
| NOTES 2025 2024 |
|
| Incoming Resources | |
| Incoming Resources From Charitable Activities | |
| Council Funding 148,750 190,654 |
|
| Fees and After School Club 134,351 99,367 |
|
| Other Income 5,105 5,019 Income From Fundraising and Investments |
|
| Fundraising 2,310 2,492 |
|
| Interest Income 495 710 |
|
| Total Income From Fundraising and Investments 2,805 3,202 |
|
| Total Incoming Resources 291,011 298,241 Resources Expended |
|
| Operating Costs (Note 2) 24,203 22,583 |
|
| Premises Costs (Note 3) 23,024 22,305 |
|
| Staff Costs (Note 4) 231,979 220,170 |
|
| Fundraising costs 504 179 |
|
| Legal and Professional Fees 4,781 4,471 |
|
| Depreciation 662 333 |
|
| Total Resources Expended 285,152 270,040 |
|
| Net incoming/(outgoing) resources 5,860 28,201 NOTES 2025 2024 |
|
| Movement in Funds | |
| Brought Forward | |
| Total Funds Brought Forward 79,811 51,610 |
|
| Total Brought Forward 79,811 51,610 |
|
| Net income/ (outgoing) resources 8,569 28,201 Carried Forward |
|
| Total Funds Carried Forward 88,380 79,811 |
|
| Total Carried Forward 88,380 79,811 |
The Charity has no restricted or endowment funds, all funds are therefore unrestricted
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
Balance Sheet
Little Acorns (Colleton) Pre-School CIO As at 31 August 2025
| Balance Sheet Little Acorns (Colleton) Pre-School CIO As at 31 August 2025 |
Balance Sheet Little Acorns (Colleton) Pre-School CIO As at 31 August 2025 |
|---|---|
| NOTES 31 AUG 2025 31 AUG 2024 |
|
| Fixed Assets | |
| Tangible assets(Note 8) | |
| Fixtures and fittings 2,924 - |
|
| Computer Equipment - Additions 1,659 999 |
|
| Less Acc Depn on Computer Equipment - Charge (1,091) (666) |
|
| Total Tangible assets (Note 8) 3,492 333 |
|
| Total Fixed Assets 3,492 333 Current assets |
|
| Debtors 1,098 1,098 |
|
| Cash at bank and in hand 159,420 141,246 |
|
| Total Current assets 160,518 142,344 Prepayments and accrued income |
|
| Prepayments - 1,325 |
|
| Total Prepayments and accrued income - 1,325 Creditors: amounts falling due withinone year |
|
| Other creditors 17,129 4,348 |
|
| Total Creditors: amounts falling due within one year 17,129 4,348 Accruals and deferred income |
|
| Accruals 1,825 1,700 |
|
| Income in Advance 59,385 58,143 |
|
| Total Accruals and deferred income 61,210 59,843 |
|
| Net current assets (liabilities) 82,179 79,478 |
|
| Total assets less current liabilities 85,671 79,811 |
|
| Net Assets 85,671 79,811 Funds of the Charity |
|
| Unrestricted Funds 85,671 79,811 |
|
| Total Funds of the Charity 85,671 79,811 |
Signed on behalf of all the trustees ............................................................................................. Print name of trustee .............................................................................................
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
15 May 2026 Page 6 of 10
Balance Sheet
Date .......................................
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
15 May 2026 Page 7 of 10
Notes to the Financial Statements
Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2025
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:
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Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
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and with Accounting Standards;
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and with the Charities Act.
INCOMING RESOURCES
Recognition of Incoming Resources
These are included in the Statement of Financial Activity (SoFA) when:
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the charity becomes entitled to the resources;
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the trustees are virtually certain they will receive the resources; and
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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 £500. They are valued at cost or a reasonable value on receipt and depreciated on a straight line basis over the estimated useful life of the asset.
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
15 May 2026 Page 8 of 10
Notes to the Financial Statements
| 2025 | 2024 | |
|---|---|---|
| 2. Operating Costs | ||
| Admin and Compliance Costs | 5,322 | 7,043 |
| Equipment Repairs and Renewels | 1,057 | 1,317 |
| Extra-curricular Activities | 1,346 | 300 |
| Food Provisioning | 1,079 | (2) |
| Postage, Printing & Stationery | - | 37 |
| Resources, Consumables & Equipment | 10,901 | 11,097 |
| Software and Computer Equipment | 2,831 | 774 |
| Sundry | 438 | - |
| Sundry Expenses | - | 758 |
| Telephone & Internet | 1,166 | 1,012 |
| Total Operating Costs | 24,141 | 22,337 |
| 2025 | 2024 | |
| 3. Premises Costs | ||
| Capital Expenditure | - | 639 |
| Cleaning | 5,839 | 5,289 |
| Electricity | 887 | 917 |
| Gas/Water/Refuse | 1,349 | 1,903 |
| Insurance | 4,390 | 2,782 |
| Property Maintenance | 7,566 | 5,846 |
| Rates | 2,320 | 2,609 |
| Rent | 673 | 2,320 |
| Total Premises Costs | 23,024 | 22,305 |
| 2025 | 2024 | |
| 4. StaffCosts | ||
| Employer's NI | 15,038 | 9,041 |
| Pension Costs | 4,718 | 4,731 |
| Training | 876 | 1,116 |
| Wages and Salaries | 211,347 | 205,281 |
| Total Staff Costs | 231,979 | 220,170 |
| 2025 | 2024 | |
| 5. Details of certain items of expenditure | ||
| Fees paid for examination of the accounts | 1,825 | 1,700 |
| 2025 | 2024 | |
| 6. Paid employees | ||
| Average number of full-time equivalent employees in the year - Charitable Activities | 18 | 18 |
| Total Paid employees | 18 | 18 |
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
15 May 2026 Page 9 of 10
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).
| 2025 2024 |
2025 2024 |
|---|---|
| 8. Tangible Fixed Assets | |
| Addition | |
| Computer Equipment - Additions 1,659 999 |
|
| Fixtures, Fittings and Equipment - Additions 3,161 - |
|
| Fixtures, Fittings and Equipment - B/Fwd 21,270 21,270 |
|
| Total Addition 26,090 22,269 Depreciation |
|
| Less Acc Depn on Computer Equipment - Charge (1,091) (666) |
|
| Less Acc Depn on Fixtures, Fittings and Equipment - B/Fwd (15,484) (15,484) |
|
| Less Acc Depn on Fixtures, Fittings and Equipment - Charged in the year (6,023) (5,786) |
|
| Total Tangible Fixed Assets 3,492 333 |
Unaudited Financial Statements Little Acorns (Colleton) Pre-School CIO
15 May 2026 Page 10 of 10