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2024-08-31-accounts

ac rn alternative provision

Impact Report & Accounts

For the academic year from September 2023 to August 2024.

‘Rebuilding foundations, restoring hope’

1. Note from the Directors and Trustees

2. Activities and objectives a. Our objectives and approach b. Strategic development activities

3. Impact and achievements a. Year in numbers b. An excellent reputation c. Our young people i. Archie’s Story ii. Sara’s Story iii. Farah’s Story

4. Future plans

5. Structure and management a. Make up of the board of trustees b. Recruitment of trustees c. Training of trustees

6. Financial review

7. Charity information

Note from the Directors

At a time where the need for alternative provision has never been greater, Acorn AP has hit the ground running in its first full academic year to support the growing group of young people who are struggling to engage with or who are being excluded from mainstream education.

“I am reaching out to share the incredible impact Acorn Alternative Provision has had on young people like my daughter. Their commitment goes above and beyond, providing not only education but also invaluable support for both the students and their families.” James McLean, Parent

*‘There were 787,000 suspensions… [and] 9,400 permanent exclusions in the 2022/23 academic year… the highest recorded annual number[s].’ (UK Government Statistics 1, 2024)

*’The number of pupils attending alternative provision has increased by 16% to 47,600 in 2023/2024.’ (UK Government Statistics 2, 2024)

Every day, we meet young people and families trapped in cycles of despair, whose experiences in education have created patterns of negative thinking, low self-worth and low confidence. Often, these pupils and parents have found themselves without support, feeling marginalised and rejected until they came to Acorn and began to engage with the holistic support we provide through our centres and partner churches.

Our vision is for every young person attending our alternative education provision centres to achieve a secure identity and a positive future – academically and economically, as well as socially, emotionally, mentally, relationally and spiritually.

We are pleased to be able to report on the ways that we – along with our wonderful supporters, donors and partners – have been able to make this vision a reality this year.

Andy Moughtin (Director) Gill Viner (Director) Scott Halligan (Chair of Trustees)

Activities and objectives

Our objectives and approach

Acorn Alternative Provision began in April 2023 with the objective of advancing education by the provision of Alternative Education programmes and interventions for children aged between 11 and 18 who are not engaging in or are at risk of exclusion from mainstream education.

Throughout the first full academic year of our journey, from September 2023 to August 2024, we have been working to meet this objective, for the public benefit, through our four Acorn Centres in Bolton, Normanton, Tendring and Torbay.

Each Centre is made up of 2-3 staff members working with the full time equivalent of 6 –9 students.

Our Approach

Strategic development activities

This year a number of strategic projects have enabled us to continue building strong foundations as an organisation and to begin expanding our reach:

Impacts & Achievements Our year in numbers

4

Centres across England providing vital support to those communities

2

Young people secured a place at a specialist education setting

56 Young people educated 18

Young people returned to mainstream after a successful placement with acorn

8

Young people moved onto other AP settings, moved to EHE or left the area

84%

Attendance across all centres

30

Volunteers from partner churches, giving their own time to support 16

Young people continued with Acorn into 24-25 academic year

We have come a long way in a short time since establishing this new charity and have developed a strong identity and reputation as Acorn Alternative Provision.

The extensive experience of our staff and trustee team in the education sector has enabled us to bring high standards into Acorn Alternative Provision in the areas where it matters most, such as safeguarding and welfare.

Feedback from our referring schools has been overwhelmingly positive:

“The best AP that I use.”

Assistant Headteacher at Harwich and Dovercourt High School

“I could not recommend it highly enough and we use a wide range of provisions. Acorn would be our first go-to provision.” Assistant Principal at King Edward VI Community College in Totnes.

“I have been so impressed with the provision. Their attention to detail when it comes to providing students with a personalised program of study, the quality of teaching and learning, and organisation, demonstrates that our students are receiving high quality instruction.” School leader in Devon

Our Young People

At Acorn, we see the life-transforming power of investing relentlessly in young people who can feel written off or abandoned when a school has exhausted all their available resources in trying to support their student.

By intentionally giving time, patience, positivity and opportunities, we gradually help young people to believe that their past doesn’t need to dictate their future. We work as many disconfirming experiences into their days as possible, so they relearn the true value of their identity and gradually grow faith that their future can be filled with hope rather than despair.

We really are rebuilding foundations and restoring hope.

In the words of a parent:

“My son has thrived whilst being a student at Acorn. Not only with settling into an educational setting but in himself as a person. The staff have helped hugely in building his self-confidence and helping him to believe he can achieve something when he puts his mind to it and gives 100%. The staff have also helped him to trust people and build relationships again.”

Archie’s Story

“In the beginning, when I joined Acorn Torbay, I was feeling pretty angry with the world. I was getting into trouble in school and had just ended up in Care! It felt like the whole world was against me. I was confused and angry about all that had happened, and I didn’t trust anyone. When I was told I was going to be joining Acorn I wasn’t happy at all.

“Acorn felt different from any of my previous experiences of school and at first, I just didn’t want to be here at all. I used to shout at the teachers and get really angry.

“But after a while I noticed something was different. Even though I was angry and loud, I wasn’t getting into trouble. Instead, the teachers and volunteers took the time to

get to know me.

“My time at Acorn AP has been life changing. I am doing really well in maths and English, better than I ever thought was possible and better still, I feel so much calmer and happy. I get on really well with all the staff. I am so lucky that I was given the chance to come here.”

Sara’s Story

Sara began attending our centre in Normanton during the final few weeks of July 2023. For a number of reasons, her anxieties were causing her to avoid attending mainstream school completely and, on some occasions, they were so bad that she would not even leave her home.

Sara’s anxieties and resulting school avoidance began prior to the Covid pandemic, and during lockdown in 2020 when schools were closed, she became even more isolated than she had been before.

By the time schools fully reopened, she had totally disengaged from education. When Sara was referred to us at Acorn, she was in Year 10, and she had not consistently attended school or any form of education since Year 7. Though nervous, she agreed to attend our provision and it was evident from the first day that she was a very capable and intelligent student.

As well as developing a relationship with Sara and helping her begin to feel safe in the Acorn environment, we quickly built a positive relationship with her family, and along with her referring school, were able to create a very supportive network for Sara to begin to thrive in. Sara returned after the summer holidays in September on a four-day placement, with a focus on preparing her for GCSEs and Post 16 education.

So far this year, Sara has an impressive attendance percentage and has completed her mock GCSEs.

*Names and photos have been changed

Farah’s Story

Farah was referred to us last June due to persistent disruptive behaviour in school. School described her as someone who was at high risk of exclusion and disengagement from education.

Farah is now preparing to return to school after a successful placement at the Jeremiah Education Centre.

Here’s her story in her own words.

“Hello, my name is Farah. I am originally from Saudi Arabia, but I was born in Syria. I was sent to Acorn because I used to fight every day and skip lessons to vape in the toilets. I came to Acorn because I had some difficulties and I could not concentrate, but I soon learnt, with the support of my teachers and peers. I have enjoyed my time here.

My favourite day here was when we all went to RHS Bridgewater and just had a fun day. I really enjoyed playing on the park with everyone – even the staff! Before I came to Acorn, I wasn’t allowed to go on any school trips because I was a danger to the teachers and to other pupils.

I am thankful for the opportunities to visit new places with Acorn and have fun whilst learning. I still sometimes struggle with being rude to other people and I still shout out during lessons. But I have learnt that I should respect others even if they don’t show it to me. I have also learnt that it’s okay to show emotions and be vulnerable in hard times.

Next term, I will be returning to my school. I feel happy but also sad at the same time because I finished my time here at Acorn.

There will be some changes and I will get tempted to be pulled back to where I was before, but I will try my best not to give in to those temptations. After I leave school, I hope to get into the fashion and beauty industry. And my life goal is to be known as an amazing fashion designer.”

Our values in the classroom

Our foundational Christian values of love, grace, compassion, forgiveness and hope underpin our holistic approach and are woven through everything we do.

In addition to our Christian ethos and the incredible support offered by volunteers from the church communities, we also benefit from the wisdom and teaching of the Bible in our Centres.

An example of this can be seen from Jeremiah, Acorn’s provision in Greater Manchester. In the summer term, our young people explored ‘bread’ as a topic. This gave them an opportunity to explore bread from around the world, ancient recipes, writing with imperative verbs and a whole host of cross-curricular themes, all kneaded together!

In addition to the things you might expect to find in any topic lesson, staff led our young people through a series of activities that explore the symbolic significance of bread in the Bible. They looked at the feeding of the 5000, Jesus’ statement - “I am the bread of life”, the parable of the yeast, and the traditions of communion. They used the partner church’s oven to bake a Harvest Sheaf which became part of their Harvest Service.

These activities teach our young people about the value of faith and faith groups in building community and give them a tangible experience of contributing to something that benefits others outside of their usual spheres of influence.

Partnership with Churches

It has been particularly exciting to see the impact of the support our partner churches bring to our young people and families. Beyond the classroom, our partner churches are providing effective, wrap-around and truly holistic support for our families in so many ways, including signposting to local networks and services, befriending and advocating for parents and carers, and providing practical help where there is need.

This support is recognised by referrers as something that sets Acorn apart from other alternative education providers.

One referrer called to thank us and the church; she had been overwhelmed by the poor living conditions encountered on a visit to her pupil’s home and amazed when, days later, this pupil showed her a video of her ‘new’ bedroom that had received a full makeover by volunteers from the church.

More than just a job!

Many of our staff don’t just work in the Education Centres, they also fundraise so the mission can continue. One example of this is Gav, our Head of Centre at Acorn Normanton. He recently completed his second 24hr rowing challenge where he had to row a minimum of 50 minutes of every hour for 24hours.

In a separate challenge, Gav walked with a parent of one of our students over 34 miles from York to Normanton.

As well as being examples of how completely bonkers Gav is, they also raised over £2,000 so our vital work can continue… go Gav – we are so grateful for you!

Future plans

As we look to the future, we see an increasing need which requires us to plan for the expansion of our network of centres and further develop our offering to deepen the support for the issues faced by struggling young people.

Our priorities include:

Development of new centres - having successfully opened Acorn Exeter in September 2024, we are now working towards opening our sixth Centre in September 2025, in partnership with a church in Teesside. We are receiving new enquiries from churches frequently and our current capacity allows us to open one new Acorn Centre each year.

Mental health and therapeutic support – we are seeing a growing need for young people to access specialist support from counsellors and mental health practitioners. At the same time, waiting lists for such services for children and young people are lengthening. At Acorn, we are keen to address this by either training some existing staff as counsellors, employing counsellors or accessing a counselling service for our young people. We would like to make additional curriculum and equipment resources available to all our centres to increase the therapeutic support available to our students on a daily basis.

Growth of central team - we need to increase capacity in our central team to improve our support to our existing Centres and facilitate our growing network. Our central team currently consists of two full-time directors and a part-time (1 day a week) project manager. Increased capacity for administration, fundraising and referrals support will facilitate the growth and development of Acorn into the future.

Residential trip opportunity – many of our young people have not had a family holiday and, due to their educational journey, have been excluded from school trips. The experience of such a trip can be pivotal in a young person’s life. We would like to give our young people the chance to have an adventure and build confidence, as well as explore faith, so we would like “Faith Residential” to be a key part of our Acorn offer to young people each year.

Management of Acorn Alternative Provision

At Acorn AP, the Board of Trustees oversees all governance of the charity. Each trustee is a voluntary member and no remuneration will be received in relation to the governance of the charity.

Acorn is led on a day-to-day basis by two employed co-directors; a Director of Services overseeing the service delivery of the Acorn Alternative Provision Centres and a Director of Operations with particular oversight for finance and human resources.

Each local Acorn Alternative Provision Centre is led by a Head of Centre who is managed by the Directors.

Make-up of the Board of Trustees

We endeavour to ensure a breadth of expertise and perspectives on the board to allow for long-term stability, missional effectiveness and financial probity of the charity. The skills and attributes needed, include, but are not limited to: education leadership; youth work; church leadership; organisational leadership; financial planning and oversight; Christian faith; male/female representation; and a keen interest in the work of Acorn. We also seek to ensure 2 members of the staff team are represented at all meetings.

Recruitment of trustees

All trustee appointments will be subject to approval by the board of trustees and will follow a recruitment process. Upon the advertising of a trustee vacancy, any member of staff, volunteer, or existing board member can nominate a prospective trustee. Following a nomination, the board will select 2 representatives to meet the nominee to ascertain their suitability, assess their responses to agreed questions and evaluate their ability to bring the expertise most required by the board at the time. If a recommendation is brought, the nomination will be discussed by the board and references will then be sought.

Following favourable references, the nominee will be invited to attend the upcoming board meeting and formally appointed as a trustee. The minutes of the 2 previous meetings, along with any supporting documentation, will be provided in order for the new trustee to become familiar with the matters in hand and format of the meetings.

Training of Trustees

It is expected that trustees undergo training as part of their paid roles aside from their role with Acorn. This should consist of safeguarding, governance, health and safety and compliance specific content.

In addition to this, all trustees are expected to read the latest version of KCSIE (current version here) and our articles of association. We also ask trustees to refresh their knowledge of the duties of a trustee, by digesting the Charity Commission’s 5-minute guides, here.

From time to time, the trustee board will be required to engage in training in order to adhere to industry best-practice. This may form part of the trustees’ away days and will be informed by the latest guidance from the Charity Commission.

Company registration number: 14751388 Charity registration number: 1204618

Acorn Alternative Provision

(A company limited by guarantee)

Annual Report and Financial Statements for the Year Ended 31 August 2024

KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

Acorn Alternative Provision

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 16

Acorn Alternative Provision

Reference and Administrative Details

Trustees Scott James Halligan Jonathan Brennan John Elijah Carter Nicola Jane White Charity Registration Number 1204618 Company Registration Number 14751388 The charity is incorporated in England. Registered Office 11 Nab Wood Terrace Shipley BD18 4HU Independent Examiner KM Chartered Accountants 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

Page 1

Acorn Alternative Provision

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 August 2024.

Objectives and activities

Objects and aims

The charity's objects as stated in the Articles of Association are carried out in the context of the charity’s Christian ethos and is for the public benefit are to advance education by the provision of alternative education programmes and interventions for children aged between 11 and 18 who are not engaging in or are at risk of exclusion from mainstream education.

Throughout the first full academic year of our journey, from September 2023 to August 2024, we have been working to meet this objective, for the public benefit, through our four Acorn Centres in Bolton, Normanton, Tendring and Torbay.

Each Centre is made up of 2-3 staff members working with the full time equivalent of 6 –9 students.

Our approach:

• Our learning environments are small-scale and have a family feel. We use a trauma-informed, therapeutic approach, seeking to understand and address the underlying factors that have led to disengagement with education. Alongside small-group teaching with high staff-to-learner ratios, our young people receive regular 1:1 mentoring.

• We work closely with referring schools, parents/carers and other stakeholders to agree outcomes and to plan, implement and review strategies and next steps for each young person.

• Our curriculum is carefully planned to reflect our aims, addressing the specific needs, gaps and barriers our young people come with and particularly focusing on English, Maths and personal development.

• We assess our young people in a range of areas – academic and SEMH – upon entry and use individual learning plans to set personalised targets and review progress.

• We offer Functional Skills qualifications that provide vital stepping stones towards future vocational learning, apprenticeships and traineeships.

• We partner with churches to maximise opportunities for our young people and their families to connect into positive local networks, providing practical and pastoral support beyond the school-day.

Objectives, strategies and activities

This year a number of strategic projects have enabled us to continue building strong foundations as an organisation and to begin expanding our reach:

• We commissioned a consultant to undertake an independent review of our safeguarding policies and practices

• Our needs-led curriculum, underpinned by our values, has undergone further development

• We have introduced highly effective systems for benchmarking and monitoring student progress, alongside an improved qualification offering

• We have invested in strong relationships with our referring schools and local authorities

• We undertook to open our fifth Acorn centre, working in partnership with Belmont Church in Exeter to prepare the classroom space, build the staff and support teams and bring in student referrals ready for a very successful opening in September 2024.

We have come a long way in a short time since establishing this new charity and have developed a strong identity and reputation as Acorn Alternative Provision.

Page 2

Acorn Alternative Provision

Trustees' Report

The extensive experience of our staff and trustee team in the education sector has enabled us to bring high standards into Acorn Alternative Provision in the areas where it matters most, such as safeguarding and welfare. Feedback from our referring schools has been overwhelmingly positive.

At Acorn, we see the life-transforming power of investing relentlessly in young people who can feel written off or abandoned when a school has exhausted all their available resources in trying to support their student. By intentionally giving time, patience, positivity and opportunities, we gradually help young people to believe that their past doesn’t need to dictate their future. We work as many disconfirming experiences into their days as possible, so they relearn the true value of their identity and gradually grow faith that their future can be filled with hope rather than despair. We really are rebuilding foundations and restoring hope.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Financial review

At the end of the first full year of operation, the financial statements show a deficit of £6,549. .

Policy on reserves

The trustees have set a level equivalent to 3 months of operating costs for the organisation as a desired level of reserve. This fund is a contingency in the event of a sudden reduction in income, in order to protect the future operation of the organisation from the effects of any unforeseen variations in income and expenditure.

It also provides a cash flow for contracts that are paid in arrears and allows for the irregular timeframes in which invoices are paid – namely, long summer holidays leading to cashflow scarcity for July - September. The trustees have designated reserves where there are planned commitments that cannot be met by anticipated future income alone. These reserves relate to:

• Acorn AP's responsibilities as an employer to hold sufficient funds to provide proper notice and redundancy costs in the event of closure

• Acorn AP’s responsibility to provide adequate notice to referring schools to make alternative arrangements for pupil placement in the event of a Centre or whole-charity closure

The reserves policy and the levels of reserves required are reviewed yearly as part of the annual budgetary process. Within the accounts, the amounts of reserves required currently to cover 3 months of operating costs is £130,000.

At the year end the reserves were in deficit.

Principal funding sources

The charity is funded by donations from local churches and placement fees. The trustees are seeking additional funds from grant making providers.

Page 3

Acorn Alternative Provision

Trustees' Report

Plans for future periods

As we look to the future, we see an increasing need which requires us to plan for the expansion of our network of centres and further develop our offering to deepen the support for the issues faced by struggling young people.

Our priorities include:

• Development of new centres - having successfully opened Acorn Exeter in September 2024, we are now working towards opening our sixth Centre in September 2025, in partnership with a church in Teesside. We are receiving new enquiries from churches frequently and our current capacity allows us to open one new Acorn Centre each year.

• Mental health and therapeutic support - we are seeing a growing need for young people to access specialist support from counsellors and mental health practitioners. At the same time, waiting lists for such services for children and young people are lengthening. At Acorn, we are keen to address this by either training some existing staff as counsellors, employing counsellors or accessing a counselling service for our young people. We would like to make additional curriculum and equipment resources available to all our centres to increase the therapeutic support available to our students on a daily basis.

• Growth of central team - we need to increase capacity in our central team to improve our support to our existing Centres and facilitate our growing network. Our central team currently consists of two full-time directors and a part-time (1 day a week) project manager. Increased capacity for administration, fundraising and referrals support will facilitate the growth and development of Acorn into the future.

• Residential trip opportunity - many of our young people have not had a family holiday and, due to their educational journey, have been excluded from school trips. The experience of such a trip can be pivotal in a young person’s life. We would like to give our young people the chance to have an adventure and build confidence, as well as explore faith, so we would like “Faith Residential” to be a key part of our Acorn offer to young people each year.

Structure, governance and management

Governing document

The charity is governed by its Articles of Association dated 23rd March 2023. Charity registration was obtained on 7th September 2023.

Trustees

The Board of Trustees oversees all governance of the charity. Each trustee is a voluntary member and no remuneration will be received in relation to the governance of the charity.

Acorn is led on a day-to-day basis by two employed co-directors; a Director of Services overseeing the service delivery of the Acorn Alternative Provision Centres and a Director of Operations with particular oversight for finance and human resources.

Each local Acorn Alternative Provision Centre is led by a Head of Centre who is managed by the Directors.

Page 4

Acorn Alternative Provision

Trustees' Report

We endeavour to ensure a breadth of expertise and perspectives on the board to allow for long-term stability, missional effectiveness and financial probity of the charity. The skills and attributes needed, include, but are not limited to: education leadership; youth work; church leadership; organisational leadership; financial planning and oversight; Christian faith; male/female representation; and a keen interest in the work of Acorn. We also seek to ensure 2 members of the staff team are represented at all meetings.

All trustee appointments will be subject to approval by the board of trustees and will follow a recruitment process. Upon the advertising of a trustee vacancy, any member of staff, volunteer, or existing board member can nominate a prospective trustee. Following a nomination, the board will select 2 representatives to meet the nominee to ascertain their suitability, assess their responses to agreed questions and evaluate their ability to bring the expertise most required by the board at the time. If a recommendation is brought, the nomination will be discussed by the board and references will then be sought.

Following favourable references, the nominee will be invited to attend the upcoming board meeting and formally appointed as a trustee. The minutes of the 2 previous meetings, along with any supporting documentation, will be provided in order for the new trustee to become familiar with the matters in hand and format of the meetings.

It is expected that trustees undergo training as part of their paid roles aside from their role with Acorn. This should consist of safeguarding, governance, health and safety and compliance specific content. In addition to this, all trustees are expected to read the latest version of Keeping Children Safe in Education and our articles of association. We also ask trustees to refresh their knowledge of the duties of a trustee, by digesting the Charity Commission’s 5-minute guides.

From time to time, the trustee board will be required to engage in training in order to adhere to industry best-practice. This may form part of the trustees’ away days and will be informed by the latest guidance from the Charity Commission.

Major risks and management of those risks

The trustees consider the following to be among the risks that the charity faces:

Fluctuations in demand leading to loss of income Data breaches Health and Safety Child protection Appropriate policies are in place to mitigate the above.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on 12 March 2025 and signed on its behalf by:

......................................... Scott James Halligan Trustee

Page 5

Acorn Alternative Provision

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Acorn Alternative Provision for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 12 March 2025 and signed on its behalf by:

......................................... Scott James Halligan Trustee

Page 6

Acorn Alternative Provision

Independent Examiner's Report to the trustees of Acorn Alternative Provision ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Charity Independent Examiners, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Acorn Alternative Provision as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

...................................... Mr Mark R Heaton FCCA FCIE DChA KM 1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

12 March 2025

Page 7

Acorn Alternative Provision

Statement of Financial Activities for the Year Ended 31 August 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income from:
Donations
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds carried
forward
16		 Unrestricted
funds
£
23,325
384,627
407,952
(414,501)
(414,501)
(6,549)
(6,549)
(6,549)		 Restricted
funds
£
269
-
269
(269)
(269)
-
-
-		 Total
2024
£
23,594
384,627
408,221
(414,770)
(414,770)
(6,549)
(6,549)
(6,549)		 Unrestricted
funds
£
9,005
120,803
129,808
(129,808)
(129,808)
-
-
-		 Total
2023
£
9,005
120,803
129,808
(129,808)
(129,808)
-
-
-

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 16.

The notes on pages 10 to 16 form an integral part of these financial statements. Page 8

Acorn Alternative Provision

(Registration number: 14751388) Balance Sheet as at 31 August 2024

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: Amounts falling due within one year
14
Net current liabilities
Net liabilities
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
16		 2024
£
803
5,725
60,950
66,675
(74,027)
(7,352)
(6,549)
(6,549)
(6,549)		 2023
£
125
-
112,427
112,427
(112,552)
(125)
-
-
-

For the financial year ending 31 August 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 8 to 16 were approved by the trustees, and authorised for issue on 12 March 2025 and signed on their behalf by:

......................................... Scott James Halligan Trustee

The notes on pages 10 to 16 form an integral part of these financial statements. Page 9

Acorn Alternative Provision

Notes to the Financial Statements for the Year Ended 31 August 2024

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 11 Nab Wood Terrace Shipley BD18 4HU

These financial statements were authorised for issue by the trustees on 12 March 2025.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Acorn Alternative Provision meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

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Acorn Alternative Provision

Notes to the Financial Statements for the Year Ended 31 August 2024

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including independent examination, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

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Acorn Alternative Provision

Notes to the Financial Statements for the Year Ended 31 August 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 Income from donations

Donations Unrestricted
funds
General
£
23,325		 Restricted
funds
£
269		 Total
2024
£
23,594		 Total
2023
£
9,005

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Acorn Alternative Provision

Notes to the Financial Statements for the Year Ended 31 August 2024

4 Income from charitable activities

Charitable activities Unrestricted
funds
General
£
384,627		 Total
2024
£
384,627		 Total
2023
£
120,803

5 Expenditure on charitable activities

Note
Charitable activities
Depreciation,
amortisation and
other similar costs
Governance costs
6
Staff costs
9		 Unrestricted
funds
General
£
72,950
403
1,800
339,348
414,501		 Restricted
funds
£
269
-
-
-
269		 Total
2024
£
73,219
403
1,800
339,348
414,770		 Total
2023
£
35,201
4
-
94,603
129,808

6 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements		 Unrestricted
funds
General
£
1,800
1,800		 Total
2024
£
1,800
1,800

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Acorn Alternative Provision

Notes to the Financial Statements for the Year Ended 31 August 2024

7 Net incoming/outgoing resources

Net incoming/outgoing resources for the year include:

Depreciation of fixed assets 2024
£
403		 2023
£
4

8 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

9 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2024
£
298,758
23,076
17,514
339,348		 2023
£
85,299
3,871
5,433
94,603

No employee received emoluments of more than £60,000 during the year.

10 Independent examiner's remuneration

10 Independent examiner's remuneration
2024
£
Examination of the financial statements 1,800

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

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Acorn Alternative Provision

Notes to the Financial Statements for the Year Ended 31 August 2024

12 Tangible fixed assets

Cost
At 1 September 2023
Additions
At 31 August 2024
Depreciation
At 1 September 2023
Charge for the year
At 31 August 2024
Net book value
At 31 August 2024
At 31 August 2023
13 Debtors
Trade debtors
Prepayments		 Furniture and
equipment
£
129
1,081
1,210
4
403
407
803
125		 Furniture and
equipment
£
129
1,081
1,210
4
403
407
803
125		 Total
£
129
1,081
1,210
4
403
407
803
125
2024
£
1,625
4,100
1,210
4
403
407
803
125
5,725

14 Creditors: amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income		 2024
£
54
6,213
973
1,800
64,987
74,027		 2023
£
676
13,036
3,149
4,291
91,400
112,552

15 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £17,514 (2023 - £5,433).

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Acorn Alternative Provision

Notes to the Financial Statements for the Year Ended 31 August 2024

16 Funds

16 Funds
Unrestricted funds
General Funds
Restricted funds
Small donations
Total funds
Unrestricted funds
General Funds		 Incoming
resources
£
407,952
269
408,221		 Resources
expended
£
(414,501)
(269)
(414,770)
Incoming
resources
£
129,808		 Balance at 31
August 2024
£
(6,549)
-
(6,549)
Resources
expended
£
(129,808)

17 Analysis of net assets between funds

17 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
803
66,675
(74,027)
(6,549)
Unrestricted
funds
General
£
125
112,427
(112,552)
-		 Total funds at
31 August
2024
£
803
66,675
(74,027)
(6,549)
Total funds at
31 August
2023
£
125
112,427
(112,552)
-

18 Related party transactions

There were no related party transactions in the year.

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Charity Information

Name: Acorn Alternative Provision Charity Number: 1204618 Address: 11 Nab Wood Terrace, Shipley, BD18 4HU

Trustees: Scott Halligan, Jonathan Brennan, Nicola Jane White, John Elijah Carter

Declarations and signatures

The trustees declare that they have approved the trustees report above.

Signed on behalf of the trustees by:

Signature: Full name: Scott Halligan Position: Chair of Trustee Date: 25/03/2025

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