**Unaudited Financial Statements** Little Acorns (Colleton) Pre-School CIO For the year ended 31 August 2025 Prepared by WoodWhite Accountants Ltd ## **Contents** - **3** Information - **4** Independent Examiners' Report To The Trustees - **5** Statement of Financial Activity - **6** Balance Sheet - **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: - 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: 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: - 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 £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