2025-08-31-accounts

Trustees Report for year 2024 -2025

1. Chairs Report

Report of the Trustees for the year ending 31 August 2025

The Committee and Trustees of Acorn Pre-School & The Mighty Oaks present their annual report and accounts for the year ended 31 August 2025 and confirm they comply with all the requirements.

OUR AIMS

We operate under a Constitution dated 20 July 2022.

We work within the Early Years Foundation Stage Framework. Our aims are:

• To provide the community of Shefford with inclusive high quality Pre-School education and Wrap Around Care. Where all members are heard, feel respected and valued as individuals, regardless of gender, culture, race, religion or ability.

• To provide a safe, fun, stimulating, caring and nurturing environment where children can learn through play-based activities.

• To encourage children to take part in a wide variety of activities and provide high quality foundations in learning to help them develop a love of learning that will last a lifetime.

• To support children as they develop their social skills, sharing, negotiating and understanding their own and others' feelings. We support their growing independence, confidence and belief in themselves.

• To recognise children as individuals and value their uniqueness, responding to their interests and supporting their specific learning and developmental needs.

• To work in partnership with parents, valuing parents’ inputs and sharing insights of their child’s learning and development. To work in partnership with parents; being approachable, friendly.

• To continually evaluate and improve the service we provide.

OUR ETHOS AND POLICIES

OUR ETHOS: working together to give children a lifelong love of learning, in a caring, all inclusive, going that extra mile, flexible environment that serves our local community.

Acorn Pre-School & The Mighty Oaks is a charity which seeks to benefit the public through the pursuit of its aims. Our fees are set at a level to ensure financial viability ensuring we can offer a service to as many members of our local community as possible.

We welcome pupils from all backgrounds. Our admission process is documents in our Admission policy. We are an equal opportunity organisation and are committed to a working environment that is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation or disability. We make reasonable adjustments to meet the needs of staff or pupils who are or become disabled or are at a disadvantage.

We are committed to safeguarding and promoting the welfare of our pupils and expect and ensure all staff and volunteers to share this commitment.

Pre-School parents / carers are given regular information about their children’s social and academic progress through Tapestry and parent consultation meetings, in addition to end of year reports and 2 year and an interim report after their first term in attendance, as well as baseline assessments at the start of each term. We maintain regular contact with parents throughout the year through informal contacts and through our newsletters and school communications. Pre-School children are all assigned a Key Worker. Our Wrap Around Care children also have children’s working groups who feedback on activities and suggest ideas for future planning. Wrap Around Care also produces a parent /carer newsletter giving information and photos about what has been happening each half term in the clubs.

OUR POLICIES

As members of the Early Years Alliance, we have access to support and the best interpretation of the latest legislation and guidance. Policies are drafted passed to staff to review, provide feedback and approval before being issued to parents for consultation and feedback. The draft policies are then reviewed by the Committee and Trustees together with any feedback received before being adopted and published.

We also have procedures which follow a similar adopted process but can be adopted quickly and therefore implemented without consultation, although the new procedures are brought to the attention of parents where appropriate and their views sought and can influence procedures.

STRUCTURE AND MANAGEMENT

The Committee members are our charity trustees, they are responsible for the overall management and control of the organisation, they meet at least six times a year. The Business Manager is responsible for the day-to-day management of the accounts and the review of matters arising. The Education Manager is responsible for the day-to-day management of the education staff, the learning, development, safeguarding, ensuring compliance with the Early Years Foundation Stage and related legislation and guidance. Committee members give their time voluntarily for the roles they hold, apart from the Business Manager and Education who are employed by the organisation and approved to be Trustees by the Charities Commission.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

Fundraising

There have been various activities throughout the year, these include the Annual Duck Race, Happy School Bag, stalls at local events, support from local business who place advertising boards on our fence. All these events have been very well supported by our staff, parents and the community of Shefford. This year’s Duck Race raised a fantastic £3,122.77 which was able to be used to replace the broken utility area within in the classroom.

2. Managers Report

Acorn Pre-School - Academic and Curriculum Report

This year has been busy, we were fuller than ever in September 2024, a record. This is put down to the expansion of funding that came in in April 2024 and September 2024. Many children did upwards of 15 hours.

This year we were also able to introduce Wellcomm, a language and communication assessment tool to assess the children’s level of understanding and communication. From each child’s assessment learning opportunities

were developed to extend their understanding and communication. This program was run in conjunction with our Lift off to Language program. Communication and Language is a key area we identified as needing development for our children. By the end of the year, we were able to see real progress in all our children, with some children really benefiting from the programs and moving from below age-related expectations to either age related expectations or in some cases above age related expectations.

Children’s progress through the Curriculum was consistent. Our working practices quickly identified children needing referrals for Special Educational Needs or Speech and Language, we were able to work with parents and teams to support these children including additional support, inclusion funding and an Educational Health Care Plan.

We were able to work with our children who were transferring to enable visits to their new setting and new settings teachers visiting us to have a handover of information about the children and meet the children in a setting they were familiar with.

The introduction of the Climate Sustainability Action Plan was also able to encompass activities already being done, as well as add a greater emphasis on the Climate and the world around us and the impact the children have it.

Wrap Around Care

April 2025 saw the introduction of “Free Breakfast Clubs” for primary aged children for 30mins. Shefford Lower School Free Breakfast Club starts at 8.20am. This has had a small impact on our breakfast club numbers. We have a core number of children that start at 7.30am, also being flexible and offering ad hoc and short notice booking has meant we are offering a different service to the community. Expansion of the times of the Free Club will clearly have a knock-on effect, why pay for a service you can get for free? The Government policy has meant that schools are pushed to run these themselves as this is how funding can be cost effective. After School Club numbers remain high, the policy of keeping some emergency ad hoc spaces is appreciated by parents, however with the reduced numbers for breakfast club the number of permanently available ad hoc sessions has been reduced on some sessions, as permanent bookings give more financial certainty.

The Mighty Oaks reward charts have been popular with the children and has had a positive impact on behaviour; years groups are working together gain point to win the ability to “spend” their points at the end of each half term.

Links with the Community

We have worked hard over the last 12 months strengthening our links with the community of Shefford. Our children have been on trips to the local church, Remembrance Day ceremony, enjoyed trips to the library and we have built fantastic relationships with Oak Manor Care Home. We have enjoyed many visits to the care home and the children have gained valuable experiences from our intergenerational play. We are looking forward to continuing these relationships over the coming 12 months. We have also been able to continue the relationship with the head of Early Years at Shefford Lower School to help ensure our children leaving to join Shefford Lower School have great transitions, and opportunities to visit and know the environment beforehand. We have also established a Community Link with the Deputy Head of Shefford Lower School, in order that wider topics and collaborations can be established.

3. FINANCIAL REPORT

OUR FINANCES

The way we record and report our finances changed this year due to Charity reporting requirements for the level of income. The SORP and year end summary has been submitted for review by Amy Hancock at Hancock and Hasting Ltd, a firm of Accountants and Auditors. Who holds the required qualifications set by the Charities Commission. The yearly financial abridged summary shows:

Income to 31 August 2025

Funding& Fees	£283,867.78
Fundraising	£5,734.83
Other income	£13,565.91
Interest on investments	£644.90
Total Income	£303,813.42

Expenditure to 31 August 2025

Expenditure to 31 August 2025
WAGES TOTAL	£238,822.30
OFFICE	£20,087.58
PREMISES	£28,933.85
LEARNING/PLAY	£4,938.17
SUBSCRIPTIONS	£825.88
TRAINING & DEV	£2,328.75
FUNDRAISING	£2,372.67
UNIFORM	£1,201.10
EYPP	£4,403.42
MISC	£223.50
Total Payments	£304,137.22

Summary

Summary
Total Bank Account balances 1.9.2024	£52,433.69
Total Bank Account balances 31.8.2025	£52,152.89
Uncleared lodgements
Unclearedpayments
Bank Balance Profit/ Lossyear 2024-2025	-£280.80

Income	£303,813.42
Payments	£304,137.22
Income over payments Profit /Loss 2024- 2025	-£323.80
Carried forward to Next Year	-£323.80

Reserves and Financial Health

The trustees review the financial reports, budgets and spend against budget together with a monthly cash flow analysis as part of the effective management of the Pre-School and Wrap around care. Each month the Chairperson, Manager and Treasurer sign off the monthly reports together with the income and expenditure records.

The closing balance of our Accounts: £52,152.89 The closing value of our tangible assets and equipment, was £29,000.00 The closing value of our property (building and grounds): £309,000.00.

Interpretation based on the figures

Whilst there was an overspend of £323.80 and debts carried forward to the next financial year of £702.75 from 3 families, 2 of which had payment plans in place and 1 family with a balance of £20.10 who had been advised no further bookings would be accepted unless the balance was cleared (the balance was cleared on 5 September), the trustees consider that given the strength of the charity’s balance sheet, the stable cash flow from numbers of pupils, the ongoing popularity of Pre-School, the overall financial health is good. The continued scrutiny of the accounts, careful budgeting and forecasting will ensure the stability of the charity. Trustees are aware of the ongoing political debate and campaigns around the underfunding of the Early Years sectors and the political push for Early Years from 9 months to be delivered by Schools is of concern. Our continued good reputation and knowledge of the local community and links with the local community have helped ensure that we are seen as a good choice for children. We will continue to focus on this, offer value for money, providing high quality Early Years Education and care for children and support to families to ensure our continued existence.

SUMMARY

It has been another busy year with lots of political focus on Early Years Education and Wrap Around Care. We have worked hard on the financial and business side to ensure on continued sustainability. On the education and care side we have received great feedback from parents as well as seeing progress for our most disadvantaged children and children SEN children which has been remarked upon by parents and support services. The coming year will bring challenges with changes to inspections due in November and our inspection due within the next 6-12 months. Staff remain committed to achieving the best outcomes for all, within a fun, positive and supportive environment for all.

The support from the new tenants at the pub who host our Duck Race has ensured that this event will continue to be hosted and with the enthusiasm and support to make this event even bigger and better.

Acorn Pre-school & The Mighty Oaks Chari No Com an No Annual accounts for the 1200985 eriod Period start date Period end dete 0110912024 311081202S Section A Statement of financial activities (including summary income and expenditure account) Restrlcted income funds Unrestrlcted funds Endowment funds Prlor yaar funds Recommgnd9d categorles by activity Total funds Income (Note 3) Income and endowmènts frorn: Donations and lega¢l&$ Charll8ble aGtivibes F01 F02 F03 F04 F05 soi S02 294,634 2,091 645 7,825 302.459 2,091 645 Other trading 8cJivitres Investrnanls S03 S04 8eparale mat8rlal item of income Other Total Expenditure (Notes 6) Expènditure on: Raislng funds ChaTrtable activitie S05 S06 3,650 301,020 3,650 308 845 S07 7,825 2,373 293,940 2,373 301,765 S09 7,825 Separate material expense item Olher S10 S1t 9,080 305,393 9,080 313,218 35 35 Total S12 7,825 Net ineomel(expenditure) before tax for the reporting period Tax payable S13 4,373 4,373 35 S14 Net incomel(expendlture) after tax before investment gainsl{losses) Nel gain51110ssesl on inveslm&nts S15 4,373 4,373 35 S16 Net incomel(expenditurel Extraordinary items Transfers between funds Other recognised gainslllosses): S17 4,373 4.373 35 818 S19 Galns gnd10sses on revalualbn offwj assÈts forthe tharity's own use Other gainglllosses) Net movement in funds S20 S21 385,539 381 166 385,539 381,166 S22 35 Reconciliation of funds.. Total funds brought lorward Total funds carrled fO￿ard S23 4,965 386,131 4,965 386,131 5,000 4,965 S24

Chai.￿Y Name.. Acorn Pre-school & The Mighty Oak5 Charil No an 12Q0985 Annual accounts for the period Section B Balance sheet P￿￿00 stsrt date.. 0110912024 To p&rlod and date.. 3110812025 Restrlctsd Unrtstrlctsd Incom8 funds funds Endowmetlt Total thls funds Total last year Guidance note Fixed assets Intangible assets Tanglble assets Heritage assets Inv?stm?nts FOI F02 F03 F04 F05 (Note 151 (Note 14} (Nots 161 (Note 171 rotal flxed&ss8ts BOI BD2 328,920 328.920 328,9 ,920 Current assets stoek5 Debtors Note 181 INote 191 EQ6 B07 5.031 5,031 Investments (Note 17.4 Cash at bank and In hand INoie 24 Total eurrertt8s$ets 52,1 4,935 4,935 ic 57,2 Credltors: amounts falllng duo wlthin one year (Note 20) Net current assets/(IlabllltlesJ Bl2 57.211 57.211 4,935 Total assèts lè$$ ¢urrent liabilitios B13 4.935 Creditors: amounts falllng du• after one year (Notè 201 Provlslons for Ilabllille$ 814 815 Total net assgts orllabllltlgs Funds of the Charity Endowmgnt fvnds INote 271 Re¥lrlcted Income funds (Note 271 Unrestrlcted funds Revaluatlon reservé Fall value re8grve B16 386,131 38e.131 4,935 B17 Bl8 19 386,131 386,131 4,935 B20 21 Total funds 922 386.131 4.935 The company was entitled to exemptlon from audlt und•r$477 of the Companles Act 2006 relating to small companlos. rhe n79Mb•￿ have not requlred tho companyto obtaln an èudlt In 8CCOTdance wlth sectlon 476 olthe Companles Act 2006. The dlrectors aeknowlodg• th•irrgsponslbAlltlgs for¢omplylng wlth thg réqulr¢m￿ts of the Companles Aet wltlr rosp8Ct to These accounts have been preparèd accordance wtth thepmvlslons oppllcabk to small companles subject to th8 small companl•s rgglmè and In a¢Gord8n¢e wlth FRS102 SORP. Signed by ev hvo trusleesldiredors on behalf of all the lrnt5teesldireclors Print Narne Dat6 of approval dijlmmfyyyy J .(QKJ,S Sl9natur8 of dlrector aulhenttcatlng accounts bÉlng sent to Companies House Slgnature Dale ddlmml Print name CC178 IExcll 1111112025

Section C Notes to the accounts Note l Basls of preparation rhis $8ction should bo completedby all charltles. 1.1 Basis of accountlng Thtrse a¢¢ounls havo been prepa￿d under Ihe hislorlcal cost Convention with iterns recognised al cost or Iian8aclion valuo unless otherwi88 gtatad In the r&levant nolelsl to these accounts. The accounts have been prepared in accordance wittt.. Ihe Statement ol Recommended Practice.. Accounting and Reporting by Chaiities preparing their accounts in accordance with the Financial Reporting Standard applICab￿ in the UK and Republic of I￿￿n￿ {FRS 1021 issued on 16 July 2014 and wilh" and with" the Flnancial Réporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with the Charities Act 2011. The charity constibjtes a public benefit entity a8 defined by FRS 102.. -Tick as appropiiate 1.2 Golng concorn th•rè aré mat•rlal uneertalntlos related to evonts or conditlons that cast slgnlflcant doubt on (he charltys ablllty to contlnue as a golng concerni pl>asoprovidg Éhe followlng detalls orstate "Not appllcable" If approprlate.. An explanat￿ll as to those factors that support the condusion that the chsrity 18 a going concem., Disc108ure of any uncertainties that make the going conc8m assumption doubttul,, Whefft account5 are not prepared on a going concern basis, please disclose this lact together with the basis on which the trustees prepared the arcounts and the ￿asOn why the charity is not regarded as a going concern. 1.3 Changè of accountlng pollcy The accotnts present a tsue and fair view and no Changes have been n)adÈ lo thè attounting polieieg adoptèd in note l }. Yes, -Tick as appiopftalè No. P10ase dlsclose.. (l) the nature of the chan9e In a¢¢ounllng pollcyi (li) thtr rsasons why applylng the new aecountlng pollcy provides more rellablè and moTr rdgvant Informatlon,. and CC17a (Exeell 1111112025

(iiij the amount of the adjustmentfor ea¢h Ilne affe¢tèd In the currentperiod. ea¢h prlorperl0dp￿Sen(ed and the aggregate amount of the adjustmentrelating to perlods beforo thoso presènted. 3.44 FRS102 SORP. 1.4 Changes to accountlng estimates No changes to accounting e81imalos have o¢¢urred in the reporting period (3.46 FRS102 SORPI. Yes" No. -Tick a8 appropriate Please dls¢losg.- (i) nature of any changes.. (11) thg offect of the change on Incom• artd oxpénso or assets and li8blllties forthg curr•ntperlod,' and (111) whore praclicahle, the effect of the change In one or more futLtr8 porlods. 1.5 Materlal Prlor year error¥ No materi81 prior ear oiior have been identified in the ie Yes. orbn eriod 3.47 FRS102 SORP No" -Tick 88 appropriale Pl￿$6 discloso.. (l) the naturè of fhè prlorpgrlod orror (11) for each priorperlodpresented in the accounts, the amount of tho correcflon foreach actourtt Ilnè Itèm affected,. And (Ill) the amotsnt of the correctlon at thè beglnnlng of thè earllestpriorperlodpr•sent•d In the a¢¢ounts. CC17a IExcell 111111202

CC17a (Excell 11111f2025

Section C Notes to tho accoiints l¢ontl Note 2 Ac¢ountfjng poll¢le8 Thlssfand&rdllsl ofa¢ctsunllngpollclEs lJa5been applledbythe charlty 0XCOPtIw Iho$odelei4d. Wh¢rn a dlV¢rertor•d¢ltUonalpoMGy has beenadwiBdth4n Ihls Is d$tgllgdln Ihèboxbelow. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRAC Please provld¢ a doscrlptlon olthe natuve of each chanye In acCoUn￿ng pollcy R£conthlleNOn olfungl$pww¢vlovs GAAP lo del£rfftlnedunderFR$ 102 8tart of E￿d or pèrlod perfod Fund balancesas prevlotssly $taigd Adju￿M011￿-. Fund balancF re¥tsted Re¢oD¢llloiion olndAncom&lnelexwJdilure) porwvAous GAAPIO n•¢lfr)eomellmtoxpendttureJ underFRS 102 End ol NÈt Ineomellèxpendliurel 3$ pr￿10￿51Y stated AdIt￿lments.. Prevlous perlod not Incomolléxpèndlturel 8 rts8tat¢d Ce170 IEKel1 1111112025

Sectioii Noles to the 2Ctounts Icontl Nots2 2.2 INCONIE Accountlng poll¢le$ R￿(b￿lf10n ol Incoffle These are Included in Iho Slaièmenl of ￿n￿e￿alA¢￿v1bés ISOFAI then.' Ihg charlty Lwomes eAtI1￿ to theiesoLYce3'. rt is more Ilkdy ih3n Ihallhp i(u51eesMryll recwve the re3ources', Ihe monet¥ry vlufrcan bB rneaswed suffithnlreliaiility. No. Nla. Ofts•ttlng Therèhas bÈen no otfseltlng ofa$$atsand ma￿lItieS, or and 6¥pe￿8. ultedor petmilied tylhe FRS 102 SORP 01 FRS 102. Yes" No. Nla. Grants and (JonaUong G18ni$8nddon2iknnsate onty Indthfjed In ScFAwhen genèral nitlon Cri￿rIa are met15.10 to 5.12 FRS102 SORP). Yès. Nla" the cas&Lrfperfoim8fi¢e relateé urgnts, incorfie m￿1 only be re£gtised lo the extent Ihallhe ch￿Ityhas provld6d th8 SWfiÈd g￿1501 5ervlces asnbMemBnllo Vtegranl ¢p4y occurs wh2n Ihe wrform8n¢o re￿1￿0 condilhJn5 ¥e m&1 IS.16 FRS 102 SORPI. Yes" No. Lsgaciesare Induded InlhSOFAwheA re￿IplIS probaNè. thai Ig. when Iheieha5 b8gn grant of PTobal4 lh¢ ex￿10[8 have eSIa￿r5hed that ar& sufKlenla59ets thèestale arwj anycmdibons a￿athed 14 ilje ￿gaCy3re￿l1jerw11h1n Ihe£onlrd oftit ehadtyor havebsen Tn81. L•ga¢los Yes" Nla. GoverrtsMentgr•nts The h8sie¢8t¥ed w¥errHnanigiants In th& rep&lng pewd Ye¥. No. Nla. ttAld recdvable 1$ Induded in Income￿&￿ Ihere vaitd d￿aration from th& onor. Any GVtAid amounlrecove[￿ on gdonauon 1$ ￿n$￿sre0 to bepartof ihsloift and15 treal8d a$ anadditionlo Ihe same tund as ihe Inivai donabon ￿n￿sS the 8 cltho pptral have 6peufiedolh$Thlso. Tax ¥e¢l4lm¥ on onatlon& and gffts Yes" No" Nla, ¢ontractual Income and Thls180nlylndvd¢d IniheSoFAoTrTrthe Ch￿Wha$ reLitedgwO¥or performAn¢o r•lai•d S￿v￿eS ormet IlÈperfom)anc rated condllons. gran16 Ye5. No. Nlg. Donatsd g00(ts Dwat>l gothjs mèa$wed al falrvalue (the amoJntrorwNch the a88el¢ould è• ex¢h&ngedl unless ￿prac￿￿1 lo 60. Yes" No. la. Th& cost 0anYstL￿￿off wod$don8ted foroi$iribJbon tobenefldl¢s r&deemed tobe t￿ fairvalue ollhose glts al the Ilmoof Ihtrirtecelpl and they are r¢iLgtised In thB le￿kng pe￿d Inwhlth the skn¢k$ artr ttisthbuted, thay8￿ I￿￿￿ed asan QXP8nseal thecatyng ¥mwi 01fft6 $iock5 aldisfrtbutlon. Yes. W8. Donaled oooO$forre$ale ai& measu￿0 81 lalrv81won lnili￿ rownllknn. wFd¢h Is the eXwI￿ procds from Sa￿ less Ihe e¥p6rlEdcosts of sale. and recounlged In'lncome from othe[tr￿l￿g acl1vil￿.V￿th the ￿r$spot¥ji￿9 slocklec￿n15ed Inlhè ba14nc• sheet. On Ils$a18 ihevalue 01slock l¥GhW9ed￿lnS1'lncot￿e from Olherirading IbÈa' andlhe ￿￿eedS so1& are al8QfeccyJni6ed as'lncomeflomofherlrad￿9 act￿1￿0$,. Nla. Good$ foron4olno use bythecharltyaro rttogni58d as larylble llx8d 8ssets and In¢Euded In ihe SOFA a5 incomlng reSou￿e#wh8n recefvable. Yes. No" Nl2" Glfts In klad foruso tythe thadiy are induded the SoFAa¥ IntoThe fromdonakns when reCe￿a￿l. Yes" No. Donated servkès faGIIItI48 Donated seThl¢esand f9¢41rtie$ arè ￿l￿derf IheSOFA when rfceived al*e v8lue or Ihegiftlo th¢¢h8rfty wovided U)trvaiue olihe glft n￿aSUre& reliatty. Yes. No. la. onaied se￿1￿5 lae4llU65 th&t are¢trwM￿ irnrnedatelyaiè (e¢oynisgd as Iwm¢ wlh an equrwaenl 8rnovnl recooThhtsd a8 ￿ expense undertho awoptiats ho$dlng SOF Yes. No. Nl$' Support£oBts Thecharfw has Incurredexpendllurp cli gur4)0rt ¢08ts. Yes" No. value olanyvLqunlaryh8lp r£cdved ￿ t)olh)cluded kn th2 acuunts bullsdescfibtrd In Ihp ItU8le28' annua repNL Yes. Income from [￿tar•S1. Thls 1$ Indudèd in the aC￿Un￿ whsn I￿￿1 Is uobaLle and the2mDulllretdwaN8 can Yes" No. ¢C17 FRS 102 SORP

royaltles and dlvldand8 be ￿eaSured rollably. Incoma from meM￿rghIp ￿MbEr%hiP¥￿bwA]pIknns ret In I￿natUre ol &9iftaie recA)gnlsed in Don3￿￿8 and Lega6y9S. Yes" Nla. Mernberthip8ubwlpUons whl¢h gfves 8 mernbgrth& rlghttobuyBeMces LYn-monetaryssgeislh81 do noi have physlcal substanTr knJl$ia IdenUfiaNe and are ContrdI￿ bythooharity througheLL41 orlegal dghts. TheamoJUsalk)n rates and The￿dS used are di8ed in 15. tawlblo flk4(J a9S&t6 Yes" No. Nla. Theyaie Yalued al cosl. Yes" No. Nla. Thech&ltyh8s herfwe aB5È15. thai h. non-monetary888oi¥wllh hl¥tOriC. 8rtlslc, s¢lenlifie, I&n￿ogical, géoph￿1￿1 Oren￿10nm¢nl￿l qv?Illles Ihalare he￿ malntalned wlnclpally lorthe1rGonirib￿0￿ 10 knothdtrdoesndeuiwie. TfElepfe￿aty0n iaks and us&d asdiSGioÈed th noie 1fj. Yes. No. HBr)tagè asseis Yes. No" Nl4' Troya￿ valuth al r￿st Flxed a$setlnveslmenis In quotsd shares. ifrdtd 0￿80Th￿SIn)1l8r knvesbxenls are Y8lutd ¥1 inilialtygt Cost 4nd subsequenllyalfarvalue Uheir martE¢tvaluo1 athey&8r end. Th6 same I￿￿en1>s2pp1led io u￿11B￿d investfflBnls unless lairvaluo¢aMolbo a8ured rellabtyinwthkh ca8e Il is tneaEur£d alcoBI IBSS ¥mpaltTnenl. Invè8tmen Yes. No" Nla" Invosfynwts he￿ reEal& OF I￿rt￿n￿ th￿rg4￿ and ¢8gh ¢ash ¥ulv81fyntswllh a YÈS. No" Nla" CC17 FRS 102 SORP 1111112025

maiuthdale olle5E than 1 year8re treated as wrcenta$Étsiinve8tfflents S¢ocks and work In prooie58 stocks held forsale Èy tsade are n%8¥ure(l al the knweroi c￿10[ net r￿dISable value. Yes. Nra. Gwds or servkes prW[d￿ as Part ola(h￿table 2Clfvty3re measured al4Èlr6¥11s1& value b35ed on $orvl¢g P)tent￿l provKled by Q8ms olstock. Ye&. 140. Nla. Work In progrÈ3$18 v$lJtrd aloxl ￿&SanYI0resee9bIeIo5sth8t Lg Ilketyto4tr)Ji oTrth caniracL Y8&. No" Nla. Debtcrs fjndudlny Iradfj dBbtors a[￿ loans ￿cp￿¥3￿eI weMeasLttd on Ini¥al recogrdllon 8tselllomanlafflounlaTrerany trad8 dlscDunis or amDuntadvanc4d bythe tharfty. theyare mwd5wed atlhe cashoroihÈreon$bJoraufjn￿p8Cted to beieceFved. The thBrityh49 InveS￿eri8￿￿h 11 foi resale Of ￿nI￿n9 Ih¢lrsalftaTrd cash and ca8h equivalenis vllh a maiurity Oate ks5 ihan oneye81 The$È IF￿￿9 casth on dpposll and cash eQ￿Valen￿￿1lh a matwtyoflos5 thanoneyeav ￿*￿ forlnvp8tmBnl purt ratherlhan 10 meet $￿-1￿M cash wmrnltherts a8 Ih0yI41 ￿8. DeblorÈ Yes. Yès. Nrf Nla. Currentasset Irnvè9trnbNlg Yes" No. Nla. ThtsyarpvaluBd a1f&rV￿ue excepl%thre ttteyqualityas basic financral ￿61￿merI8. POLICIES ADOPTED AODITIONAL TO OR DIFFERETrif FROM THOSE ABOVE CC17 FRS 102 SORP 1111112025

Section C Notes to the accounts l¢onti Note 3 Ineome Rest¥l¢iod Unf05trtGtod EndowmBTht Analy818 of Income Total funds Prfory94r Donatiotts and lega¢le8: Donations and ifts Gift Aid 8¢￿$ General grants provided by governrnenVotheF MetTthership subscriptions and sponsorships whkh are in subslartce donations Donated ocds, l4¢S111ies and $eNi¢es Other Total haritable acttvltles.. Fundin artd fee5 Duek Race Olher fundraisin Other 288.899 3.277 296,724 3,277 2.458 Total 294.834 7,825 302.469 other tradlng activities.. Unrform sales 661 Childrens Centre shale of remises coyls 1,430 Other Total 2,091 2.091 Incrmnè from InvoStfflgnts- Interest income Dividend income Renlal and ￿aSin Other e45 Income Total 645 645 Strparato materlal Item of income Tot21 Other: ConverS￿n ofendowment funds into income Gain on 6i$po$al of a tangible fi'xad ass8l 's own use Gain on disposal of 2 programme relaled investment Royalties frotn the exploitation of Sntelle¢lual ro hts Olhor 3.￿0 3.650 3.650 Total TOTAL INCOME othor InformatloD'. All In¢ome In the prlor y83T was unrestrlcted except lor.. Iplease provld& degttrlptlon and /JMtsuntsl Whore any endowment fund IB coDvgrted Into 1￿Corne In th pportlng perlod, plFa8o glvg tho reason for tho ¢onvorslon. Wher• any $ndowmevt fvnd IB Convgrted Into 1￿CO￿9 In th prlor pfyrlDd. plgasg glvè tthB reason l¢Jr tho conv8r810Th. withlrb Iho In¢omg Ot•m8 abov8 tho followlng Itoms are mat•rlal.' Iplga80 dl$¢log9 thfy nalure, 8mountBnd any ptlor yaar amounts1 CC178 IE%cell 10

Thls year.. Wh&rg ¥um¥ orlglnolly denomlnated In ¢urrgnGy havg bepn Included In incDme. explaln the basls on whlch Iho8e Slims have b90n tianslaled Into steillng lor the currenGy In whl¢h the accounts 818 drawn upl. La¥t year.. IAlhvre Sums orIgl￿allY denomlnatod In foielgn £urrgncy have beerb Includ£d In IncornB, explBln the ba$18 on whlch thosv have been tran51aled Into stèrllng IoTlho ¢¥frenGy In whlch the a¢countB &ra drawn upl. Charlly 1200985 took over 8118ssets from chailly 1042353 on 1 SÈplttmber 2024 cct78 IExcell 1111112025

Section C Notes to the accounts Icoiitl Note 4 Analys1$ of receipts of govèrnment grants Thls yèar Descrfptlon Govemment grant 1 Govemment grant 2 Govemment grant 3 Other EYPP DAF Fundin Totsl 7,825 Last year Dèscrlptlon Government grant 1 Governmènt grant 2 Government grant 3 other Total Th1$ èar Last ear Please provld• d•lalls of any unfullllled conditlons 8Ad othér contlngeneles attachlng to grants that have been recogn15ed in Incomè. This year La8t ear Please glve detalls of othèr forms of government asslstance fmm whlch the charity has dlrectlybeneflted. CC178 IExceti 12 1111112025

Section C Notes to the accounts (conti Note 6 ExpendlluT& Th18 year RÈstrlctèd Incomè fullds Last year R￿tth¢ted Untsgtrl¢lod IncorDF funds lund Unr*$trl¢t¢d funds Endowrn&nt fund$ Endowme funds Analysls Ex endlturè on rdl¥l funds.. Incurred seeking donalioEiS Incuiied 508king legacies In¢u¥ied seeking grants Operating memb&rship schernès and social lotteries staging fundraising events Fudraising agents Operating charity shops Operatlng a trading company undertaklng non-chzrilablo Iradin Adv8rtising, marketing, dI￿¢t mall and publi¢rty Start up costs incurr6d In generating new source ol future income Database development costs Othet trading activibes Investment managemenl costs., Portfolio managemenl wsts Cost of obtaining inv8stThenl adV￿e Tot•1 Total fund 2.373 Investment administration costs Intelleetual propérty licencing costs Rent w1￿¢tion, property repairs and tnainlen8n￿ charges Total expondlture on ralslng funds 2,373 2,373 Expendlturè on charitable act(vlt4es: Charitablè activitie8 293,940 7,825 301765 Total Èxpendlture on charltable actfvltles 293,940 Se arate materlal Item of èx •ns• Total Other reciabon 9,080 Total other expendlture TOTAL EXPENDITURE 9,080 305,393 9,080 313.218 7.825 CC17a (Exc811 13 11111r2025

C17a IEKceQ 14 1111112025

Other Informatlon.. Analysls of expendlturè on Charitable activllles Th18 ear Last Grant fundlng ear Attlvitses undErtaken dlrectly Grant fundlng of Activltles undertaken dir8CtIy Activity or programme Support Costs Total th1$ yBar Support Costs Total188t ygar acti¥ltl8S Aclltht 2 other Total Thls year.. Where sums orlglnally dènomlnated In forelgn currency havé b8en In¢luded in exp8ndltur8, explaln th8 basÈs on whlch those sums have been translated Into sterllng lor th¢ curren¢y In whlGh the ac¢ounts are drawn upl. Last year: Where sums orfglnally donomlnated In forèlyn currenry h8ve been Included expendlture. explaln the basls on which those sums have been translated into sterllng ler the curren¢y in whlGh the accotsnts arg drawn upl. CC178 (Excell 15 1111 f12025

Section C Notes to the accounts Note 10 Details of certain typas of expenditure Ngte 10,1 Fees for ex8mlnation of the accounts Please pmvide detalls of the amountP8id for any statutory extemal scrutiny of accounts and othorseNices pmvldod by your independent examiner. If nothing wos pald please enter O, In the appropriate box(esJ. This ygar Last year Indepandent examiner's fees AssuranGe service8 Othar than independent examinatlon Tax adwsory fees Othtrr fees {for example.. flnanclal advlce. con8ultsn¢y& aceountancy servlce51 paid to the independent examlner CC17a (Excell t6 1111112025

Section C Notes to the accounts (cont) Note 11 Paid employees Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28) 11.1 staff Costs This year Last year Salaries and wages Soclal securlty costs Pension costs {defined contributlon scheme) Other employee beneflts 194,867 31,268 12,687 Total staff costs 238,822 This year: Please provide detalls of expenditure on staff working for the charlty whose contracts are wlth and are paid by a related party NA Last year: Please provlde details of expendlture on staff working for the charity whose contracts are with and are paid by a related party NA Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter Yrue. in the box provided. No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 Band Number of employees This year Last year £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109.999 This ear Last ear Please provide the total amount paid to key management 74,814 CC17a (Excell 17 1111112025

11.2 Average head count In the year Thls year Number Last year Number The parts of the charity in whlch the ernployees work Total 11.3 Ex￿rat18 payments to employees and others (excluding trustees) Please complete if an ex-gratia payment Is made. Please explain the nature of the payment This year Last year Please state the legal authority or reason for making the payment Thls year Last year This year Last year Please state the amount of the payment (or value of any walver of a right to an asset) CC17a (Excell 18 1111112025

11.4 Redundancy payments Please complete if any redundancy or tern7ination payment is made in the period. This year Last year Total amount of payment The nature of the payment (cash, asset etc.) This year Last year The extent of redundancy fundlng at the balance sheet date Please state the accounting policy for any redundancy or terminatlon payments CC17a (Excel) 19 1111112025

Section C Notes lo the accounts contl Note 12 Defined contribution p&nslon schemg or defined benefit scheme accounted for as a deflnod Gontribution scheme. 12.1 Pl8o5& complete thls note If a deflned contrlbutlon pension s¢hÈmè Is opérated. This year La$t yoar Amount of contrlbutlons recognlsed In the SOFA as an expens• 12,687 Please 8xplaln tho ba81s for allocatlng the Ilablllty and expense of deflnèd contrlbutlon penslon scheme he￿?en a¢tlvltl93 and between restricted and unrestrf¢tsd funds. 12.2 Please completg this sectlon where the ¢harltypartlcipate5 In a dellned benefltpenslon plan butls unable lo as¢grtoln Its shar• of the underlylng assets and Ilabilitles. Please conflrm that although th8 Scheme 1$ accounted for as a dèfln•d eontributlon plan, It Is a dfrflned benellt plan. Pleaaè provldè such Informatlon as Is avallable about the plan'8 sun)lus or deficlt and the Implicatlons, If any, for the reporting charlty thls year and last year, If dlfferent 12.3 Please Complete this seeÉion where fhe charltypartlclpates In a mutti.employer defined beneflt penslon plan that Is accounted for as a defined contributlon plan. Des¢rlb8 thg extent to whlch the charity can be Ilable to the plan for other entitles. obligatlons undèr thè terms and condltlons of the multl. employer plan. If th18 Is dlfferent for 198t year. provide details Provlde an oxplanallon of how any lÈability arising fitsm an agr•oment wlth a multi-employer plan to fund a deflclt has been determlned. If th1$ 18 dlffergnt for last yeari provlde detalls CC17a I￿￿1) 20 1111112025

Section C Notes to the accounts Icontl Note 14 Tangible fixed assets Pl•a$e complete this no¢e If th• charlty h8s any tanglble r￿QdasSet 14.1 Cost or valuatlon Freehold land & btslldlngs Othei land & tjulldlngs Platrt, machlnery 8nd motor vehicles Fixtures. Ilttlngs and 8qulpment Total Al the be9iftning of the yeat Additions 309.000 29,000 338,000 RevalualK)ns Disposals Transfers. Al end ol th8 year 309.000 29,000 338,000 14.2 Depreclatlon ImpaiTments 'Basls SL or R818liaight Line or ReduciJg BaLgncel SLtsrRB SLorR8 SLorRB 8LorR Rate 50 yèars SL 10 ears SL At beginnlng of the year Dl$posals Depreelation e,180 2,900 9,080 Irnpairmenl Transfers, At end ol thè year 6.180 2,900 9,080 14.3 Net book value Nel book value at the beginning ol the year Net book value al the end of the year 302.820 26,100 328,920 CC17a IEx¢ell 21 1111112025

14.4 Impalrmènt Thls year.. Plgase provlde a descrlptlon of the events and clrcumstances that led to the rocognitlon or révèrsal of an Impairnientlo$s. Last y•ar.' Plgase pmvlde a des¢rlpUon of the event5 and clr¢umslances that18d fo the recognltlon orreversol of an Impalrment loss. 14.5 Rgvaluatlon If an accountlng policy tsf rèvaluatlon Is adopt8d. pleaseprovlde.. Th18 y•ar Last year th• effoctlve date of the ievaluatlon tho nam• of indèpéndènt valugr, If appllcable tho methods appllèd and slgnlflcant assumpUon¥ the earrylng amount that would hève been roeognlsed had the a$$et$ begn carrf•d under the cost model. 14.6 Other dlsclosures This year Last year (l) Please state the amount of borrowlng ¢o$ts, Ilany, capltallsod In the ¢onstruc¢lon of tanglble lixed assets and the capltalisatlon rat8 tjsed. (li) Please provlde the 4mount of eontractual commltmgnts for the aGquisitlott uf tanglble flxed assets. (111) D8talls of the exlstence and carrylrtg amoun1$ of property. plant and oqulpment to whlch lh• charlty has rnstrlcted title ortha¢ are pledg8d as securlty k•r liabllitles. The 'transfers' row is formovements belween fyx. ed a8setcalegories. ' Please indicate the mathod of depreciation by deleting the method not applicable (SL = stra￿h111n9,. RB = reducing b218nce). AISLI CC17a IEx¢ell 22 1111112025

Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complete thls note if the charity has any debtors orprepayments. 19.1 Analysis of debtors This year Last year Trade debtors Prepayments and accrued income Other debtors 5,031 Total 5,031 Complete 19.2 where a material debtor is recoverable more than a year after the reporting date. 19.2 Dlsclosure of debtors recoverable in moro than 1 year {included in debtors above) This year Last year Trade debtors Prepayments and accrued income Other debtors 5,031 Total CC17a (Excel) 23 1111112025

Section C Notes to the accounts {cont) Note 24 Cash at bank and in hand This year Last year Short term cash investments {lesS than 3 months maturity date) Short temi deposits Cash at bank and on hand Other Total 52,180 CC17a (Excel) 24 1111112025

Section C Notes to the accounts (cont} Note 2S Falr value of assets and liabilltlès This Credit Is rarety ￿Sed lo purchase item. Debts- money owed by servi¢e5 use5 15 rn0nilored closely and ¢ontrac15 allow for late payment PEnalI￿8 being added and the withdrawal of servtces. Withdrawal o15etvices is a d8cision made In Co￿ll￿nctioN with Educalh)n stsff to ensure the safeguarding of chIld￿n balanced against increase oldebt, servI￿S are Withdraw￿ to ensure (kbl liabilities are reduced for families. Debts owed by Central Bedlordshire Council as agents for the Childrells Centre who sublel and share kay premises expenses, have been 6scalaled within the Counc41 and our 8ddilional support has been wilhdrawn. aar Last yèar 26.1 Plea$e provlde detai15 of the charltys exposure to credlt risk Ithe rtsk of Incurrlng a loss due to a debtor not paylng what 1$ owedl, Ilquidity rlsk (the rlsk of ot belng abl& to wneet short term flnan¢lal demand51 and market risk (the rl$k that the value of an Investment wlll fall due lo changÈs In the wrtarketl arising from flnan¢lal Instruments to whlch the charlty 18 exposed at the end of the reporting pwlod and explaln how the charlty manages tho$& ri5k8. 26.2 Please glve deta115 of the amount of change in the falr valuè of baslc financlal In8trumÈnts (debtors, credltors, Investments18ee sectlon 11, FRS 102 SORPII measured at fair value through the SOFA that Is attrlbutable to challgos I credit rl8k. CBC re Childre¢)'s Centre- £4702.73 Par&nls Gale- £20.10 McNaught- £307.95 CC17a {EX￿1) 25 11111r2025

111111111111 11111111111 111111111111 111111111111 111111111111 111111111111 11111111111

Section C Note5 to the a¢counts Iconti Note 28 Transactions with trustees and related partles If the charity has any transactlons with relatedpartl•s (other than tho trustee expenses explalned In guldaneé notes) detalls of such transactlons should be provldodln this noto. If thère arg no transa¢tl¢ns to report. p1è8se enter"Tru•"I th• box or"False- If ore transactlons to Keport. 28.1 Trustee remuneration and benefits Thls year None of th• Iru$lees have been patd any remunarntlon or recelved any other benellts from an omployment wlth Ih91r ¢harlty or a related enllty (Truo or Falsel TRUE In the perlod the charlty haspald trustees romunèration and benèfits. Please glve thè 8mount of, and leg41 authorlty for, anyr•muneratlon or other beneflts pald to a trustee by thè charlty or any Institullon orcompany eonnected wlth It. Amounts pald Cr beneflt value Legal aulhorltylog order, govemlng documenti Remunèratlon Pen81¢ contrlbutttsn Redundancy Ilncludlng loss of offic6llex Other TOTAL Name of trustee Pleasè gNwe detalls of why rèmuneratlon oruther gn7ployment benefits We￿ pald. Where an Ox gratla paym•nthAS been made to a trustee, provlde an explanatlon of the naturé of the paymgnt. Ila thirdparty has b88n reimburs•d forpmvldlng one or more tmstèès. staté the nature olthe paymentand amount ofthe relmbursemeni. State th• numberof trustees to whom retirementbanéflts are accrulng under a d•flnèd contrlbutlon penslon $eheme. CC17a IExrll 27 1111112025

Last year None of the trustees havè been pald any rgmuneratlon or recelved any other bèneflts from an employment wlth thelr charlty or a related entlty (True or Fal¥o1 TRUE In thè perlod the rharity has pald truslees remuneratfon andbeneflts. Ple•$9 glv• the amount of. èndlegal authorlly for, anyremuneratlon orotherbeiiefits pald to a trustee hy the ehorlty or any Instltution oreompany connected wlth tt. Amounts pald or b8nèflt value Pension contrfbution Redundancy Ilncludlng loss of offic8y8X giatla Other TOTAL Legal authorlty leg order, governlng document} Remy￿ratIon Name oftrustee Please glve d•talls of why remun8r8tlon orother •mployment benellts wgre pald. whe￿ an ox gratia paY￿￿￿th￿S been madé to a trustee, provlde an explanation of thg nature of the payment If a thlrdp8rty hès b6•n rolmbursed ft>rprovldlng one oi mor• trustees. state the nature of the payment and amount of thè r8lmbursomont. ststè thé numbor of trustees to whom retlremont bonellts arn accrulng 14nder a deflned contrlbuliort p•nslon schgme. 28.2 Trustees. expenses Ilthe charlty has pald trustees •xpgnse5 ftir fLtlfilllng thelr duties, details of such trans&¢llons should be provlded In thls nofv. If there ar• no transa¢llons to report, please èAter"fru•' In the box below. If fhere are transa¢tlons to report. please enler"False" No trustsg expenses have been Incurred (True or Falsel Type of expen$os relmbuised This year Last year Travel Subslstgnce Accommodatlon other (please spe¢lfyl'. TOTAL CC17a (Excell 28 1111112025

Please provlde the number of tru$tge8 relmburs8d for expenses Or who had expenses pald by the charlty 28.3 Transactlonlsl with related parties P18ase glve dotalls of anytransactlon undertaken by (oron behalf ofj thg eharityln whkh a r8latedparty has a materlal interest, Including where funds have been heldas agent for relatedpartles. If thorg arè no such transactlons, please ont•r 'trug' In the boxprovlded. This year There have been no related party tiansaetions In the reportlng perlod {Truè or False) TRUE Amounts wrltten off during re ortln Name of the trustee or related paty Relatlon5hlp to charlty Descrlptlon of thg transactlonlsl Balance at perfod end Amount Provlslon for bad debts al period en In rèlation to the transactlons abov•, pleaseprovlde tho terms ond condltions, Includlng anysecurlty and the ￿&￿18 of anypaymont (¢on5ideratlonJ to be provldedln settlement. Fordnyrelaledparty, please provlde dglalls of any guarantees givgn orreceived. Last year There havè been no related party Iransactlons In the reportlng perlod (Tiue or Falsèl Amounts wrltten off durlng reportlng period Name olthg trustee or related party Relationshlp lo charlty Descripllon of the transactionls) Balancè al pprlod end Plovlslon for bad debts at perlod and Amount In relatlon to the transaetlotts above, please provide the t•rms and ¢ondltions. includlng any sècurl(yand the nature of anypayment (considetstlon) lo b• provldedin sett18mont. Foranyrolaiedparty, plefjs8 provlde detalls of any guarantees giv8n orrec&iwed. CC17a IEx¢ell ?9 11111r2025

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees On accounts for the year ended Set out on pages	Charity Name Acorn Pre-School & The Mighty Oaks
	31 August 2025 Charity no (if any) 1200985
	1 to 29 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2025.

Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of ACCA.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Name: Amy Hancock FCCA Relevant professional ACCA qualification(s) or body (if any):

Date: 14/11/2025

Oct 2018

1

IER

Address: Suite 2, Ashton Square Business Centre 22 Ashton Square, Dunstable Beds, LU6 3SN

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

2

IER