ANNUAL REPORT AND FINANCIALSTATEMENTS ST FOR THE YEAR ENDED 31 AUGUST 2024 WINSLEY ACORNS PRE-SCHOOL CHARITY REGISTRATION No: 1197674
WINSL£Y ACORNS PRE-SCHOOI CONTENTS LEGAI AND ADMINISTrATrIE INFORMATION.... INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNT5...................................................................... TRUSTEES REPORT FOR THE YEAR ENDED 315T AUGUST 2024............................................................... STATEMENTOF FINANCIALACTNMES FOR THE YEAR ENDED 31" AUGUST 2024............................... BALANCE SHEET AS AT 31° AUGUST 2024... NOTES TO THE FINANCIALSTATEMEKfs FOR THE PERIOD I SEPTEMBER 2023 TO 315T AUGUST 2024........................................................................................................................................................
WIN5IEY ACORN5 PRE-SCHOOL LEGAL AND ADMINISTRATIVE INFORMATION CHARITY WU•ABER.. 1197674 START OF FINANCIAL YEAR.. I, September 2023 END OF FINANCIAL YEAR.. 31" Augusi 2024 TRUSTEES DURING n4E PERIOO.. H•rry Mcllwr•lth Aebecco Strlko Jnna Forbes Hayley Sutherland Chloe Kershaw J•y Palmer- Appointed on 22 November 2023 The extstlng tnlsttes thppolnt •ny new irustees followlng the pr¢)vlslons lald out In the organlsatlon's governlng instrument. LEGAL STATUS.. Rewstered Ch•rlty- Ch•rlt•ble IncorpN•ted tr$•nItIl)fi GOVERNING INSTRUMENT: Foundailon re8lstered th the Ch•rlty Commlsslon on 26 J•nu•ry 2022 OBJECT5.. To enh•nce the dv4elopment and education of Chlldren Urer the st•tutory school a8e by encour•Kln¢ p•rents to understand and prId* for th• n••ds of ttr•lr Chlldr•n throu4h Communlty Gr¢)up5. CORRESPONDENCE ADDRESS.. Winsley Acorns Prtrkhool Nursery Tynlnl Ao•d Win$ley Bradford on Avon 8A15 2JN PRIMARY BANKERS.. HS8C Bank PIC 46 Fore Street Trowbridge Wiltshire 8A14 8EL INDEPENDENT EYAMINER: Le¢ Weslev 125A Wlnsley Road Winsley Wiltshire eA15 2LQ
WINSLEY ACORNS PRE-SCHOOL INDEPENDENT EXAMINER'S AEPORT ON THE Accoumrs Report to thè trustees/ membefs of Wlnsley Acorns PTtrSchool on the accounts for the the year ended 31st Au8ust 2024 set out 011 Pa8es 6 to 7. Rwp•ctlv• R•SponlI111•I ol Tru•t•M •nd Ex•mln•r The oo•n15•tlon's trvstees 4rt re5ponslbl* for the prep•ratlon ol the accounts. Th• organlsatlon's trustees consldèr that an audlt Is r)ot requlred for thls ye•r (under sectlon 144 of the Charltles Act 20111 and that an indèpèndent ey•mFh•tltsr) 15 neèded. It Is my responsibility to.. ex•mlne the accotsnts lundtr 5e¢tlon 145 of the Aet.),. follow the procedures l•ld down In the General Dlrectlons given by the Chartty Commissioners lunder sertion 145lSllbl of the Act.l.' and strte whether partl¢ular matters have come to my attentlon. y examlnation was carried out In accordan with General Directions given by the Charity Commlssloners. An examination indudes a review of the accountlng iecords kept by the org)nlsètlon and a comparison of the £ounts presented wlth those recoTd5. It also includes consideration of any unusual Item5 or dlstlosures In the atcounts, and seeking explanatior from the trustees Conrning any such matters. The produreS undertaken do not prpvide all the evidence that would be requlred in an audlt, and Consequent no opinion is 8r¥en as to whether the accounts present a 'true and fail vlew, and the report Is limited to those matters set OLrt in the Statement below. In connection wf£h my examination, no matter has corne to rny attentlon: whith VeS me reasonable cause to belleve that In any materlal respect the requlrements: to keep accounting records in accordance with section 130 of the Act.. and to prepare accounts whlch accord with the accounting records and complywith the accounting requirements of the Act have not been met: or to whith, in my oplnion, attentlon Should be drawn In orderto enable a proper understandlng of the •Cunts to be reoche . Lee Wesley DAT£.. -s Wl£
WINSLEY ACORNS PRE.SCHOOi TRUSTEES REPORT FOR THE YEAR ENDED 31" AUGU5f 2024 We are a small commbttee rtsn village presth001 in • rural ojrnrnunrty in w1$hiTe, and have our rjwn putpose built bulld1 on the pnmary sthool site We offer care and learni for children age$ 2-5 years dur1 school term time, and ntsrmol school hours. We accept the IS hours fundi and 30 hours Ilncome dependerfi fundingollered by the government, for those children over three yeirs and a150 the two ye•r old fiJndbn& where provided. We have a warm, welcoming en¥lronrnent wrth stirnulatin¢ and v•id actlvrtles for all the chSlthen. We follow tht principle5 of The Curiositv Appro•ch and •re currently workini towards fvll •CUeditatn. The Curiosity Appro•th 41rns to uee'thinkers and dows, by prl0rllbsg thild4ed learrHngand erfouiwng thitdren to make ihr own choKes and to thSnk •bout thiny for th&SelveS. Thls leads to enhanced confidtnte. critical ltrAkIng Ind problem Som. Our settiry unique has rne•nt th•t the ntsmbers ofthildren attendi the Presdbool 15 contInul to Incre•se. wsth • will1 Ilst for many doys of the wee We particularly h•ve an ertenswe RJsin¢ S's programme f¢x those children who ale starting al loul primary schod. Our Ilnks wlth the school are stron& and we now use ihe prlmary s<hod ytyJnds on a regu1 basis to hold 4ctlvities and events. Howe¥ef we are to all thildren regardle$5 of whith primary xhool they wlll attend. We wlll contlnue to develop our reF•tionships fvnher wlth the surroundry WIM sth001s over tht next couple of years. C1 fundra1n% for this year has primarily locused on raising monry for two aif- ¢ondrtionlnz unrts for our buildln& as durlng the winter rnonths our bulldirv4 gets extremtly (old. and In summei months •lT coliti01n1 Is requifed to kttp ihe buildln8 cool. Wiltshire Counul h4ve recently IaCed our roof. with a smill •mount of Inw1•tn, whKh will also hetp to keep our bulhjl at Comfortable temper•ture. Our staff to chlldfen r¢ Is h1. ¥rith the milorfty of ow stJft qualffied to •t knt NVQ3 level in E•rly Years. I stiff undertake 14ui•r trairnrrf courses to ensure their tr•inir% Is up to d•te. and of COU they are all DBS cleaved. AJI of them h•¥e thiidren and some h•ve yandchildren olthelr own. We are i Mak•t¢)n Friendty Settl and we do elerythlw we possib tan to help those thildren who have speoal needs. Our tees •re kept as low Is p0551ble. We thj not opeme to fflake subst•ntl•l profit •nd •$ muth mI)Y a3 possible is ployÉhed b•(k Into extra enh4ncement and exPere for thildren. A srn•ll buffer 15 kept for conlinRenaes. We very much appred•te the 5LlPPOrt that our parents ENe to the prexhool, despf(e diffKuft clrcurn5t•r for many. OUT staff are deda¢ed In their roles to prOvhJl the best ure a1 learning envlronment foi ihe thlldien and are thrllled to see each thlld entef fvll time sthool educ•tlon confidentty.
WINSLEY ACORNS PRE-SCHOOL Trustees, ft•4>on51blMtles- The Charltles Act 2011 require5 the trustees to prepare flnanclal statements for eath flnanclal year whlch glve true and falr vlew of the state of affalr5 of the trust and of the surplus of the trust for that perlod. In preparlng those financial statement5 the trustee5 are requlred to.. il Seltd sultable accountlng pollcles and apply them conslstently ill Mwke judgements and Èstimates that are reasonable and prudent 1111 Prtpare fin•n¢l41 statements on the goln8 contern basls unless ¢t is Inapproprlate to presume that the trust will continue in existence. The trustees are responsible for keeplng proper accountlng records. whieh dlsclose wlth reasonable Jtcuraey at any tlme the financial p051tlon of the trust. They are a159 responslble for safeguardlng the a55ets ol the trust and hence for takin8 reasorwble steps for the prevention and detectlon of fraud and other Irregularities. Approved bythe Trustees on,...... Signèd On thèir behalf by Trustèe, -...... Prir*t Name: OAWNf4 rcJKEES.
WINSIEY ACORNS PRE-SCHOOL STATEMElff OF FINANaAL ACnVmES FOR THE YEAR ENDED 31 AUGUST 2024 Unrestricted Funds Restrlcted Funds TOTAL 1023124 TOTAL 2022123 Not•s INCOMING RESOURCES Donations & Le8acles Charstable Artivittes Actvlties for Generating Fund5 3b 109.620 109.620 61,924 5.682 5.682 785 Inve5trnent Income Other Inttmlng Resourts Tot•l Incom1 R•sourc•s 3d 3e 144 144 93 II5A46 GI1 RÉSOURCES EXPENDED C05t ol CharltJble kUvltie5 Govern•nce Cost5 101,158 101.158 77.159 4b Ttstsl A•wyrrns Ewid•d 101,15• 101,151 77,159 N•t Incom¢l{Exp•ndltw•l 114.3571 Total Funds Broht Forw•rd 30,493 30,493 Funds ir4nsferTed from Winsley Acorns Pre4chool charity reference 1029827 on 31" J)nuary 2023 li 44,850 Tot1 Fur#l3 C•rf•d Fmyd 44.ni 44.711 JOA93 Movements on all reserye5 and all recotyse(18alTrs and losses are shown •bovt. All of the orynisaiion's operatlcns wtrt dassed as continuine. The notes ¢)n p•ie5 8 to IS form p•rt of these nn•ncial statements
WINSLEY ACORNS PRE-SCHOOL 8ALANCE SHE AS AT 31" AUGusf 2024 Unfestncted Fvnds Resirlcted Funds TOTAL roTAI 31 Auptyt 2024 31 •Jy5t 2023 Plot•s Ftvd Assets Tangiblt Assets Current &lssts Oebtors & Prepayrtnts C•sh at Bank and In H•nd 1.361 43.728 1.361 43.728 45JJ19 29.737 30.517 Cr•dlt•r%: Amounts f•lliry due wlthin one year 1241 NET CURRENT ASSETS 44,781 44.781 30.493 TOTAL A55Efs less current liabilities 44.781 44.781 30.493 Cr•dtton.. Arnounts f*llini due more th•n one ye•r NA$SEr5 44.711 44,741 93 Fun&ofth• Chwlty Gener•1 Funds Restrided Funds 44.781 44.781 30.493 Tot•1 Funds 44,7•1 44.7•1 30893 Approved ihe Trusiees on,........-. Signed on thdr behalf by Trustee. Print N•me'. SK35ApJ fosL8 F S The notes on p4e$ 8 to 15 lorm of these finarthl statements.
WINSLEY ACOANS PRE-SCHOOL NOTES TO THE FINANaAL STATEMEP4TS FOR THE PERIOD I" SEPTEMBER 2023 TO 31 ST AUGUST 2024 I. ACCOUNTING POUCIES 8asis of Pr•p•r•tlon & AM•5rnt al Golr¥ C4xK•rn asls of Prtpqrptkn The flnand•l st•tements have been prepared under the htstorvl cost ujnventitsn wh Item5 renIsed ai cost or transaction Value unless otherwu stated in the rel• notes. The financwl ststements have been Pfepared In accordance wrth the Sttement of Recommended Practice: Accountiw •nd Repr¥ by Chailties preparing thelr accounts in accordance ¥Yrth the Finanoal ReporUf Standard appllcable in the UK and Republk of Ireland IFR51021 leffectTrie l J•nu•ry 20151- ICh•rtte5 SORP- FRS1021 •nd the Charrties Act 2011. The Chaflty meets the dtftnitlon of a publ¢c benefft entlly under FRS102. Asstts and Ilabllitles are Inltlallv recognlsed at histortcal cost unless otherwlse ststed in ihe relevant occountin6 policy notes. Preparation of the èccounts15 on a Koiry concern basi%. The irustees ton5ider that there •re no m•terial uncèrtalnties ab)ut the CrS ablltyto continue as a Koing concern. are Included in the Stattment of Fin•ntièl Actb¥rties ISOFAI when: . Ihe charrty beeom5 entltled to the resources.. . the trustet5 are virtually certain they will receNe the resources.. •nd . the monet•ry v•lue be measured wrth suffioent rellalIty In¢omlng R•sour( wlth A¢l•t•dExp•KIIturn Where Incomtni resourttt have related expendrture la5 Wlth fundrèiyn¢ or controct income) the In¢omin8 resource and related expenditure are reported yos5 in the SOFA. Grants •nd Donotions are only Induded in the SOFA wthen the Char uncoThartlonal entrtlernent to the resources Incomlng resoufces from lax reclaims are irKluded in the SOFA •t the lime 45 the lift to whlch thev relate. This ts onty Indude<l in the SOFA ¢)nce the rdaled d5 or seTrlces h•¥e been dellwed. GlJts kn Grfts in kknd •re •ccounted for 41 a rtason•ble e515mats oftheir Value to the tharity Of the 0nt actuallv ¥ealis¢d. Glfts Iwb kind for le or dbstrlbutlon are included In acctyjnts a5 iffts only when 50kl or distrlbuted by the charity. Gilts in kknd for use by iht tha are Induded In ihe SOFA a5 Incornirrf re5ource5 when receivable. These •re only Indudtd In incomln¢ resources (with an equN4lent amouni in resource5 expendedl where Ihe benefit lo the charity s re•50nably gii•ntffl•ble. rneasur•ble and m4terlal. The v•lue pl•ced on these resources Is the estimated valut to ihe charity of the serwce or fauhty r¢celved.
WINSLEY ACORNS PRE-SCHOOL ST NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD I SEPTEMBER 2023 TO 31 AUGUST 2024 (Continued) ST Volunteer Help The value of any voluntèry hetp reteived Is not included In the accounts but Is descrlbed in the Irustees, annual report. Th15 15 included In the accounts when recelvable. Imestment Golns and losses Thi5 IncludÈd any 8aln or loss on the s•le of Investments •rKI any 8•ln or10s5 resultlng frorn revalulng Investments to m•rket v•lu at the end of the year. ExpdItuTI •nd Ll•bllltl•s Ll•billlle5 are ret(J#nlsed as soon •s there Is a le6•1 or construcllve obllgatlon commmtlng the charlty to pty out resources. Include costs of tht prep•r•tion and examination of statutory accounts. the costs of the trustees, mettings nd c05t of any legal advice to trustees on governance or con$ttIonal mattws. Where the charity gtves a grant with condltlons for Its payment being a specific level of serv0 or output to be providèd, suth Krants are only recognised in the SOFA orKe the recipient of the grant has provided the speeified service or output. These are only reco8nised in the accounts when a commllment has been made and there are no condthons to be met relatin8to a grant which Main in control of the charrty. Support Costs indude ntral functions and have been allocated to activrty cost categorres on a basis 111Sirtent with the use of the re50urce5. eg allocating property costs by floor areas, or per ¢•pital employed. staff costs by the ty.me spent antl other costs by their usage. Tangible fixed assets for use by the chèrrty. these are capitalised rf they can be used for more than one vear and cost at least £1.5(. They are valued at Cost or. rf gifted. at the ¥alue to the charity on receipt- InStme11ts Investments quoted on a re¢o8nised stock exthange are valued at market value at the year end. Other Investrnent assets are induded at trustees, best estirnate of market value. There has been no chan8e to the a¢countln8 policies (valuation rules and methods of acctyjntingl since last yeaf. Depfeciation is calculated at a rate to write off the c05t of tangible fixed assets on a Reduon8 Balance 8&51s over theif estlmated useful live5. The rates )pplied per annum are as follows: Fixture5. Fittings and Equipment 25% io
WINSLEY ACORNS PRE-SCHOOL 51 NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD I SEPTEMBER 2023 TO 31 AUGUST 2024 (Continued) 5T 2. TANGIBLE FIXED ASSET5 Unve5tricted Eqvlpment Restrlcled Equlpment Total Cost 1-5ep-23 Additions Cost at 31-Aug-24 Depreciation Charge t)epre¢tion at l-Sep-23 31-AuB-24 Net Book Value 31-Aug-24 31-Aug-23 Net Book Value The annual commitments under non<ancelling Operati leases and opltal commltments are as follows.. 31" August 2023-. None 31° August 2024: None
WINSLEY ACORNS PRE-SCHOOL 5T NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOO I SEPTEMBER 2023 TO 31 AUGUST 2024 (Continuedl ST 3. INCOMING RESOURCES Unrestricted Funds Restrlcted Funds TOTAL 2023124 TOTAL 2022123 Not• •) DonatlOn5 & LeiKles Granis bl Ch•rlt•ble Ad5viti SubscTipfion$ Vouchcr5 45.493 64.127 109.620 45,493 64.127 109.620 14,445 47.479 61,924 ¢1 A¢tNltl•s for G•n•r•tlw Funds Fundr•*sin6 Income 5.682 5.682 5,682 5.682 785 785 dl I$1m•nt Incom• Bank Interest 144 144 93 144 144 93 el other In¢omlni R•sour¢•s Sundry Income 12
WINSLEY ACORNS PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD I SEPTEMBER 2023 TO 31" AUGUST 2024 (Continued) 4. RESOURCES ÉXPENDED Unreslrlrted Funds Restricted Fvnds TOTAL 2023124 TOTAL 2022123 Not• •} Cost ol Ch•rStsbl• ArtlvFtI•s Audii & Ac¢oufit•nry Actlvitle5 & Enhancements 1.026 1,026 43 43 634 Advertising & Publlcity Cleanin¢ Costs Oepreclatlon Expense 1.440 929 Equlpm•nt & Mattrlil C4)sts Fundraisiry Costs Grfts & Don•tlons 2.3SB 2.358 3,435 240 Llcns4s & Subsvlptlons Prlntlng. post1 & St•tlonery Rent & Rates 1.805 1,805 176 360 231 1,974 1.974 2.243 Repalrs & M•lnten•nct St•ff Cost5 5.312 5,312 io 83,058 83.058 57,658 S¢Jndry Expenses 1,713 1,713 1.657 Tr•inln8 Cost5 Utillty Costs 359 359 1,451 1.512 1.512 73 101.158 i.isl 77,159 Tot1 31-A.14 Total 31-A¥v23 Independent Exomination Fees 5. RESTrICTED FLINDS The Charity held no Rotrirted Fund5 durinithi5 or tht prt¥4ous ftn•na•l perlod. 13
WINSLEY ACOANS PRE-SCHOOL NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD I SEPTEMBER 2023 TO 31ST AUGUST 2024 IContlnu@d) 6. CASH AT BANK AND IN HAND Unfestflrted Funds Restilcted Funds Total 31-Au8-l4 Total 31-Aui-23 Cash ?t Bank and In Hjnd 43.728 43.728 29,737 41.710 43,728 29,137 7. DEBTORS A14D PREPAYMENTS Unrtstricted Funds Restflcted Funds Totsl 31-Au24 Total 31.Aufr23 Accounts receiv•bl 1,361 1.361 1,361 1.361 780 & c11EDTK AcaiuAiS AND DEFERRED INCOME: Amouiifs FALIING DUE WITHIN ONE YEAR Unrestrlcted Fund$ Restricted Funds Tot•1 31.Autr24 Total 31-Aut23 Sundry Credrtgrs Inaependent knmination 308 308 24 24 9. CftEDI¥ORS.. L( TERM UABJLMES: AMOUNT FALUNG DIIE IN MORE THAN ONE YEAR The Charrty held Loo8 Tefm U•bilits"os dur1 th1$ orthe prevlous flnancial period. 10. STAFF COSTS A140 NUM8Et¢s 2023124 2022123 G10s5 Wages and Sal¢lfleS Employer's National In5ui•nc¢ Costs Pensign ContributlQllS 80,461 55,723 2,597 83,058 1,935 57.658 14