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 J￿nna 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$•nI￿tIl)fi GOVERNING INSTRUMENT: Foundailon re8lstered ￿th the Ch•rlty Commlsslon on 26 J•nu•ry 2022 OBJECT5.. To enh•nce the dv4elopment and education of Chlldren Ur￿er the st•tutory school a8e by encour•Kln¢ p•rents to understand and pr￿Id* for th• n••ds of ttr•lr Chlldr•n throu4h Communlty Gr¢)up5. CORRESPONDENCE ADDRESS.. Winsley Acorns Prtrkhool Nursery Tynlnl Ao•d Win$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•Spon￿lI111•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 Con￿rning any such matters. The pro￿dureS 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 •C￿unts 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•i*d actlvrtles for all the chSlthen. We follow tht principle5 of The Curiositv Appro•ch and •re currently workini towards fvll •CUeditat￿n. The Curiosity Appro•th 41rns to ue*e'thinkers and dows, by prl0rllbs￿g thild4ed learrHngand erfouiwng thitdren to make ih*r own choKes and to thSnk •bout thiny for th&￿SelveS. Thls leads to enhanced confidtnte. critical ltr￿AkIng 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 son51blMtles- 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 Intt*mlng Resourt*s Tot•l Incom1￿ R•sourc•s 3d 3e 144 144 93 II5A46 GI￿1 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 Bro￿ht Forw•rd 30,493 30,493 Funds ir4nsferTed from Winsley Acorns Pre4chool charity reference 1029827 on 31" J)nuary 2023 li 44,850 Tot*1 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 operatlc*ns 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 &lss*ts Oebtors & Prepayrt￿nts 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 N￿A$SEr5 44.711 44,741 93 Fun&ofth• Chwlty Gener•1 Funds Restrided Funds 44.781 44.781 30.493 Tot•1 Funds 44,7•1 44.7•1 30893 Approved ￿ ihe Trusiees on,........-. Signed on thdr behalf by Trustee. Print N•me'. SK35ApJ fosL8 F S The notes on p4e$ 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 w￿h Item5 re￿nIsed ai cost or transaction Value unless otherwu stated in the rel￿•￿ notes. The financwl ststements have been Pfepared In accordance wrth the St*tement of Recommended Practice: Accountiw •nd Rep￿￿r¥ 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 C￿r￿S ablltyto continue as a Koing concern. are Included in the Stattment of Fin•ntièl Actb¥rties ISOFAI when: . Ihe charrty beeom*5 entltled to the resources.. . the trustet5 are virtually certain they will receNe the resources.. •nd . the monet•ry v•lue be measured wrth suffioent rella￿lIty 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