CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 1st September 2023 Period stsrt date Period end date To 315t August 2024 Charity name: Little Acorns Pre-school Charity registration number: 516523 Objectives and Activities SORP r&forenca Para 1.17 Summary of the purposes of the charity as set out in its governing document The main obJ8ctlves are to offer a safe and nurturing settlng for pre-school children where thelr learning and development is supported and enhanced throu To provlde pre-school educatlon for 2-6 year olds Within the locality. Fundraisers such as Chrlstma811eaver8 partle8lconcert8ft0 ral8e funds for tho setting. Summary of the main activities in relation to those purposes for the public benefrt, in particular, the activities, projects or services identified in the accounts. Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit Para 1.178nd Para 1.18 The charity omploys pre4chool staff In proportlons required to fulfll legal requirements. Additional Information (optlonal) You ma choose to include further statements where relevant about.. SORP referencè Policy on grant making Para 1.38 Policy on social investment including program related investrnent Para 1.38 Contribution made by volunteers Para 1.38 other Achievements and Performance SORP reference We have supported one new member of staff in achieving their apprentiGeship. Little Acorns has Gontinued to offer parents open chatter mornings so that they can develop communication skills with thelr chlldren. thls 15 SUPPOrted by the offer of resources from the communication trolley whlch children and parents can tske home and explore together. Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 Addltlonal Informatlon (optlonal) You ma choose to include further statements where relevant about: Achievements against objectives set Para 1.41 Performance of fundraising activities against objectiV8S set Para 1.41 Investment performance against objectives Para 1.41 Other Financial Review Review of the charity's financial position at the end of the period Para 1.21 The financial year has ended on a positive note with a profit rather than a deficiL This will be beneficial in the coming year given the increase in expenses such as wages, national insurance contributions, councll tax etc. We currently have a sufficiency fund to ensure the pre-school could continue to erats for 3 months with no income. £92k Statement explaining the policy for holding reserves statin are held Amount of reserves held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concem Para 1.22 Para 1.22 Para 1.22 Para 1.24 Para 1.23 Addltlonal informatlon (optlonal) You ma choose to include further statements where relevant about: The principle sources of funds are fees and government funding for fees. The charity's principal sources of funds (including any fundraising) Para 1.47 Little Acorns have fundralslng events such as Chrlstmas parties and concert8. We have also held a bingo evening and coffee morning this year. Local grants have also 8UPPOrted the pre-school and enabled the updatlng of toyslresourcoslplay aroas. Investment policy and objectives including any social investment policy adopted Para 1.46 The ongolng cost of livlng crisls has had an Impact and Little Acorns are working hard to ralse fundslmanage spending to enable the setting to continue to provide a high standard pre-school for the local communi A description of the principal risks facing the charity Para 1.46 Other Structure, Governance and Management Description of charity's trusts". Type of governing document LfLSSt deed. roiial charter I How is the charity constituted? I v.(j Uilll Iborporated 9s8nc.!ation CIO I Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustee8 Para 1.25 Constltution - Pre4chool Learning Alliance Registered Charity Para 1.25 Para 1.25 Elected by Committee of parents. Additional information (optional) You ma choose to include further statements where relevant about: All committee members follow a strlct Inductlon pro¢e88 including DBS checks. safeguardlng training and Inductlon to the setting. Policies and procedures adopted for the induction and training of trustees Para 1.51 Members undertake safoguardlng trainln on an annual basis. The charity's organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Para 1.51 other Reference and Administrative details Charit name other name the chari uses Re istered charit number Charity's principal address Little Acorns Pre-school 516523 Names of the charity trustees who manage the charity Trustse name Offlce {if any) Dates actsd If not for whole ear Chairperson Vice Chairperson Secretary Treasurer VI￿ Treasurer Fundraiser Name of person (or body) entltled oint trustee Sfan Lindsey Howson Laura Rayner Kelly Gouldthorpe Katie Holmes Amy Argent Rachel Portess Jane King Fundraiser 10 12 13 14 15 16 17 18 19 20 Cor orate trustees - names of the directors at the date the re Dlre¢tor name ortwasa roved Name of trustees holding title to propety belonging to the charity Trustee name Datss actsd if not for whole oar Funds held as custodian trustees on behalf of others Description of the assets held in this Capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Additional Informatlon (optlonal) Names and addresses of advlsers (Optional Informatlon) Type of Name Addre88 adviser Name of chlef exocutlve or names of senlor stsff members (Optlonal Infonnatlon) Exemptions from disclosure Reason for non-disclosure of ke ersonnel detai18 Other o tional information Declarations The trustees declare that they have approvad the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name{s) Position (eg Secretsryi Chalr, etc) gAl16 TKErfStsKE Date 25 2g1202r •,, CHARITY COMMISSION LITTLE ACORNS PRE￿cHOoL Charity No lif anvl Annual accounts for the period Period end To date TriIR"LFILiLATrI O ATrU ,, 516523 Peiiod start date 0110912023 3410812024 Section A Statement of financial activities Restricted inGome funds Recommended categories by activlty Unrestrlcted funds Endowment funds Prior year funds Total funds Incoming resources (Note 3) Income and endowments from.. Donations and legacies Charitable activities F01 F02 F03 F04 F05 soi 194,104 194,104 194,214 S02 Other tradlng acUvltle8 Investmenis S03 33,545 1,334 33,545 1,334 627 278 S04 Separate material ilern ol income Othèr S05 S06 Total Resources expended {Note 6) Expendllur8 on- Raising funds Charitable acts'vilies S07 228,983 228,983 195,119 S08 S09 215,070 215,070 194,564 Separate material item of expen88 Other S10 S11 Total S12 215,070 215,070 194,564 Net incomel(expendlture) before Investment gainsl{losses) S13 13,913 13,913 555 Ngt gaiiisll1osgesl on Snvestmertts S14 Net incomel(expenditure) Extraordinary items Transfers between funds other recognised gainsl(lossesl: S15 13,913 13,913 555 Sle S17 Gain8 and losses on reva1uabon of fixed 8SSèts forthe charity's ovm use Othèr gainglllossasl Net movement in funds S18 519 S20 13,913 13,913 555 Reconciliation of funds.. Total funds broLight foTrvard S21 122,695 136,608 122,695 136,608 122,140 122,695 Total funds carried forward S22 Lf.., X* )..u..4¢,. LITTLE ACORN8 PRE-SCHOOL Chari No Compan No 518523 Annual accounts for the period Section B Balance sheet 0110912023 3110812024 Restrlcted UnrestrfGled Income Emlowment Total thls lunds fund• fund8 y￿r Total last year Guidan￿ no18 Flxed assets Intsnglble a88ets Tanglble assets Heritsge a88ets Investmonts F01 F02 F03 F04 F05 (Note 15) (Nots 14) (Note 16) (Note 171 Total flxadassèts BO1 7,697 7,697 10,433 10,433 Currant a88ets Stock8 Dgbtor8 {Nots 18) {Nots 19) 1,247 1.247 2,253 Inve8tmant8 (Noto 17A) Cash •t bank and In h•nd (Note 24) Total currentas$ots 138.958 141,211 810 Cr•dltor8: amounts falllng due wlthln one yaar (Nots 20) B11 47,817 47.817 28,948 Not currnnt asseW(Ilabllltlas) 812 128,911 128,911 112.263 Total assets less ¢urrnrt Ilabllltl•s B13 122,698 Credltors.. amounts falllng due after one yoar {Note 20) Provl•lon8 for Ilabllltle8 e15 Total notassèts or Ilabllltles Funds of the Charity Endowment funds (Note 27) R88trlcted Income fund8 INots 27) Unre8trlcted fund8 Revaluallon rnjarve 136.608 136,608 122,696 817 Bl8 819 136,608 136,608 122,696 Falr value re8erve 921 Total fvnds 822 136.608 136.608 122,696 Signed by on8 or tow trii8tees on bahalf ot all the truste8s Date of approval ddlmnvyy Slgnatur8 Print Name Note 1 Ba$ls ofprepAr4ts•n ￿vE ￿en Afy>YJn￿ 4r￿R￿￿￿BbVChlrf05 Int￿U￿*m IFR8 IOZJ 18JuW2014 IhB 1￿JR8￿b￿GQ1 I￿1￿d IFRS I FR6 102.. 12 Golnu wnc•rn th•Gorduthffl Ihdth• (*•ffty ouDr•m,' 9￿￿￿nr￿M•￿￿m￿￿n￿JuIrU1, om•¢¢ouDtJ noi thé on Ih•tm*e I.¥Ch•n9• 014o¢ountlho polloy '.TIckl* typw lh• ¢4fr•ttipttyoi¢ •vchprtorpwlotrpment*d•md p•Jl¢ds ￿0￿+th(￿*1¥¥wjtrf &4PRS l•*$OhP. 1.4 ¢h•ngv•to Dcco¥rfng ••Umit•• ImA1•5bAV•(rtLrf kbth• mPD￿r￿ (3.41 PA8 102 8CIIV>. Yei. 1Mtl•t*1•1 Pf*Ory•u•m>rn No hwtrbmn h*rfmtyllnlh•i•wunll rAIrtDd (3.47FR8 102 SOFIP). ND. '.TIEkM4PWOPfiI Sectioii C Notes lo the accoLllits Icontl Nots2 2.2 INCOME Ac¢ountlng policie¥ This standardlistof accounlingwicles has been appli8d bythe chailty exceptforlhose Ikk6d"No"or W/a'. Where a diflewl oraddltffonal￿l￿cY has been adoptsd then this As d8lail8d in the box below. Recoonlilon of Income are included in the St8tsmenl of Financral ACts"v￿es {SoFAI then.. thè chanty becomes entitled to the resour￿". f( is more likdy than not that the trustees will recelve the ￿sourCes.. and the rnonetsry valu8 can te measured with suffi￿ant reliabSlrty Yes No Nla There ha5 been no offsèttfrvJ of assets and liabil￿.8$, or inccffle and expen5e4 unle88 reqtsirert or permitted by Ihe FRS 102 SORP or FRS 102. Yes Nla Offs?ttlng Yes No Nla Grants and d¢)nallons are only Indud&1 Sn the SOFA ￿then Ihe general IneA)me recognition criton'a are rnet {5.10 to 5.12 FRS102 SORPI. Grants and donJtlon8 In thè tase of perf0rrnan￿ r•lated grnnts, Incom• mu8t only b¢ r•g)gnittd to the •xt•nt that the ¢harlty has provlded the speC￿led goods OT servlc85 as tsnkn'tlement to the grant only owrs when the performan¢¢ r81atod conditions are met15.16 FR$ 102 SORP). Legades are In¢ludod In the SOFA when rKelpt l¥ probabL*. that 19, when there ha8 bggn gr8nt of probate, the ¢xecutor8 have 85tablish•d thatthere are 8uffldont a588ts in thg g¥tats and any condilon$ attad)8d to th• legary are eIther￿thIn thè eefitrol of th• charfty or b88n mei Yes No Nla Lg9&¢1•• Ye3 No Nla Yes No Nla G¢l￿mM¥nt grnnts The tharity ha8 rocthvod gOV8mmènt grants In th• repo￿n9 Perfod Glft recBfvable18 IndUd￿ In Income when thore 1$ a v8lkl deejarnfjon from th8 donor. Any GIftAid arn¢unt racov•r8d on a donation 1$ ¢¢n8lder•d to b8 part of that glft and 1$ treatod a$ an addl*"on to the same ftjnd 08 thè Inttlal donatton Un￿6$ the donor ¢rlhe tsms oflhe appeal hav8 specj'fled otheNI8•. Tax rnclalm• on donatlon8 and glft• Yes No Nla e8 No Nl8 ¢ontr4¢1uJl In¢om• and Th18 18 ¢nly In¢lud8d In the SOFA on¢¢ the ¢harty h88 provlded the rnlated gr)>J8 or pèrform•nc• r•lat•d 8eNte8 or m8tlh8 perfomanc& relatsd condftlon8. gron¢8 Ye8 No Nla Don)to1 good• t>onot•d good8 aro mea8ured atfalr val￿• (th• amount forwhkh the a88et Could bo exchanged) unlw Impracucal to do 80. The c05t of any 8lock of goods donated for dislributs'on to b8nefityarf&81$ deerned to be the lalr value of Iho$e glts at the tlme ol th&r reApt and Ihoy are recogni8ed on re￿IpL In tho r8portlng period in which th• 8tock¥ ar8 distributed, they are recogni8ed a6 an •Xp•n￿ at the carryino amount of th• stocks at dlstrfbutlon. Donated goods for re8al8 are mea8Ufed al fair value on Inllol reo)gnttion, whth18 thè expe¢t•¢t prwds from sale the expÉ¢ted costs of 8818. and r8cognlsed In 'lncome frorn other tradlng advllles, wrth the ¢¢rresponding st￿k re￿gniSed In the balance Sheet. On its sala the value of Stock is chargÈd against'lncome from other tradlng activit￿8, gnd Ilw prcrkeds Irom 8alo 8rs aU*o r8cognis8d as,Inc￿ne from other trading acti￿t￿￿'. Yes No Nla Yes No Nla Yes No Nia Good8 donatsd foroTrgoirrfJ use by the ¢harity arg re￿￿nISed as tsngibkg flxed a88•ts and IndUd￿ In the SOFA as Incomlng rgsource$when reCeIva￿e. Yes No Nla Gits In klnd for uge by thts ¢h8rfty are Indudgd In th8 SOFA as IrKorne from donatlons vthen re￿1¥able. Donatsd ••nA¢•8 and facllttl•s Donated services and faclliles are induded in the SOFA rec4ved atthe value of the ghl to the charity provlded the value of the gwi can be measured reliably. Donated 8ervic88 and f8cllltles thatare ￿Jn$urned Immediatety are recogni￿ as incom8 ith an equivalant amount Teownlsed a3 an expÈn$8 undèr thè oppropriats haadlng In the SOFA. Ye8 No Nla Ye8 No Nla Yes No Nla 8upport oo•t• Th• 4htsrlty ho• In￿rred ￿p•Th￿l￿￿T• on wppart do•t•. The Wdltje olgny votuntary hdp received is not I￿uded in the a(rA)unts Ixrt is d8scribed in tt)e truste&s' annu81 report. Yes Nla Volunts•r h•lp e5 No la Incom• from Intore8( royalt188 and dlvld•nds This Is induded in the 8cwJnts vthen receipl is probable and arThJunt ￿1V￿e can be measured rella￿y. Yes No Nla Incomo from membtrnhlp Mem￿r$hIp subsertptions received in Ihe nabjre of a gift rec￿nIséd in Donations 8ub8crlptlon8 and Lagao•s. MemDersnip suDsciipuons wnKn glve5 a tHember the rfghl io tsuy 5eMrE5 orother benefits are recognis&l as incorno earned from the provk¥ion of goods and s•rvitss as income from charitsblo acttv￿es. Settlgment of Insuran clalm8 Insurance daims are onty included in th• SOFA *fien the general incnme recognfaon criteria are met15.10 to 5.12 FRS102 SORPI an(J are induded as an itern of olh incomg in the SOFA. Yes No Nla Invèsknont galns and Th15 includes any rgallsed or unrea118ed galn$ or losse8 on thè sal& ol InVe￿￿ts and any galn or loss resulting from ￿Valuing inve5trnants to marketvalu• at the end of Ihè Yes No Nla 2.3 EXPENDITURE AND LIABILITIES Llablllty rWjgnlt￿n Ligbilities a￿ rKognised where rt Lq rn￿8 Ilkdy Ihan notthalther• is a legal or ¢onstriJctive obligation commi￿.n9 the ¢harityto pay out re8ou¥ces and the amountofthe obligation ean ￿ measufed wfth reasonoble Ltrtality. Support eosts hav8 been alICtat￿ betrjeen govÈmancè cY)sts and other wppo Governanc¥ tynd 8UPPOrt Govemanc8 costs comprise all costs invdving publlcacccunkblity ofthe chorlty and its costs omplIan￿ with regulation and g¢))J practice. Nla es Support costs Indude centTrl funcyons antt have been allw4t8d to acuvlty cost categories on a ba&s con8ist8nt￿th the use of re30urc85, eg alk￿n9 propety costs by fiwr al￿, or per cayts. staff eosts by the tymg spent 8nd olh8r¢08ts by thelr usage. Where the charfty9lve8 a grant with ctsid5tSons for its payThent belng a spedfl¢ level of 5gNice or output to Provkled. such grants or8 only recognlsed In thg SOFA onto the rtieApi•nt olthe grant ha8 pmvk1ed the 8pgdfigd 88rvie• or ¢ulput Wherè Ih•r& gra no condlllons attachlng to the qranl lttal enabkgs th8 donor¢harity to Gr•nts payabl• wlthout reallsucalty avoid the commitment, a liabilty for the fvll funding obllgation mu81 be portorniance condlllon8 recJ¥nSsed. Yes No Nla e¥ Grnrrt• 7*1th p•rforrn¥n¢o ¢ondltlon• Yes No Nla Yes No Nla R•dund•ney co•t The tharlty made no redund•nty payment6 durfng the roporung yrlo¢l. Yes No Nla D•f•rr•d Ineom• No mgtorial Itarn ofdefvrrnd lficom8 has tjeen Indudod in th8 a￿Tr￿. ¢s No Wa Crtdltorn Tho ehaiity creditor8whSch are mea8ur¢d 0¢ 8•tt18mont aMC￿nIS1o$9 anytrad dis¢ounts A Ilab]lity Is measured on re￿gn￿on al Its hlst¢rfcal cost and then 8ub8equenlty rntrasured al the tést esumate of the amount requlr•J tr) 8gttle the obllgauon atthe reporting dats The chartty a¢¢ounts lor ba￿¢ flnandal Instrurnents tsn lftwal r8cognltlon a8 per paragraph 11.7 FRS102 SORP Subsequ8nt Measure￿￿ftt 1$ 0$ pw paragraph6 11.17 to 11.19. FRS102 SORP. Yes No Nla Provl•loni for Il•bllltl•• Ba•1¢ flnAn¢lal In•trumgnts Yes No Nla 2.4 ASSETS T4nglblo fixod a••ots for Those ar• ¢apitsllBed If th•y e4n be u88d for morè than on• ywr, and cost al least u•0 by ¢h•rlty Yes No Nla Th8y are v8lu8d at cost. The depwlayon T8tss and mothods used ar8 dlgdosed In noto tr.2. The tharfty h88 Intsngible fixed a$sots, that Is. non•monèt8ry 888ets thatdo not have phy61cal substsn¢e but are Identifiobl* and arè controlted by the chanty th￿gth custo or legal Aghts. amorU8adon ratss and mèthods used are dl8c108ed in not• 9.5 Intanglbl• fixod a•Mt• Yes No Nla e$ They affj valued at cost. H•rltsg• a•• Th? ¢harfty ttas h*￿tage a$￿ty, Ih$t Is, non-monetsry wth hl¥tori¢, al￿$￿e, Ientif￿ tochnologlcal, geophy¥ieal or8milronmentsl qualitsos thAt arè h•id And mainiainod wn¢lpallyforth8ircontrfbutlon to Kryth￿edge and Cuttu￿. Th• deprec￿t￿on ¥•t¢$ and mathods us•d 88 In not8 9.6.1.4. Yes No Nla Ye8 Nla They are valu&J 81 cost. Inv•stm•nt• Fixed asset investments In quoted shares, traded b)nds and 8irnllar Investmentsare valued at Inttially at ￿￿t and subsequently at fair value (their market value) at the yèar •nd. The same tr8abnènt18 appliad to unlisted investsnents vnle$8 fair vAIug cannot be mea$uT8d raliabiy in which casa it is measured at cost ￿$$ impairnent. Investrnents held for re6al6 or pgnding Ih*T Sa￿ and cash and cash equivalents ￿1￿ rnaturfty dato of le88 than 1 year tr8atsd as cutrant asset InYeslmeTrts Ye8 No Nla Y•# Yes No Sto¢k8 and work In progr•s8 stock5 held for sale a3 part of non-charttabje trdde are mea8ur•J at the Iow8rorc051 or not realisabl8 value. Goods or providèd as partof a charitable actlvity aro moasurèd at n•t mlisable value based on the 8ervi¢e poten¥al provided by tterns of stock. es No Nl Yes No Nl Work in ¥¥0gre&8 h Val￿8d at east1oS8 ony foreseeable kn88 that18 lik8tyto oc£ur on the contrad. DeNors15ndudlng ttaue U¢btot5 and loan8 recelvablel a￿ m¢￿Ured m InWal recognltbn at settlement amount 8ft8r any tsade discounts or amouTrt advanc8d tyth8 charity. Subsequenuy, theyare measured 8tthe cash Of other L)JnshleratroD expethd to b8 rec8lved. Yèg NO Debtors The charity has has investments which f( holds for resale or pending theirsale and cash and cash Yes equlva￿nts with a maturity dalè18ss than one year. These include cash on deposll and cash equivalents wilm a maturity date of le96 than one yw hdd IOT Investrnenl wfposes ratherth8n to Meet short lemi cash cornmitrnents a3 they fall due. No Nla Currènt asset Inve¥¢ments Yes No Nla Thèy ara valu8d at falr value exceptwhere they qualify as b85ic finarval in¥truments. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts Icontl Note 3 Analysis of income Rostri¢t•d Unr•thct•d I￿orn¥ Endowmont fvnd$ fvnds lund8 TotA] lund8 Prloryear Ana ffts Donationo and legacies: Donations and Gift Aid Le acies General grants provided by govemmenuother harits'es MembeTship subscriptions and sponsotships which are in substance donations 227 249 227 249 194,214 Donated ood5, facilities and services Other Total 227.249 227,249 194.214 Charitablo activltlè8: Unifom sales 400 400 627 other Tot•1 400 400 627 Othor tradlng actlvltios: Other Totsl Income from inv08tm•nt•: Inler8sI income Divid8nd income Rental and le8sin Other 1334 278 incomo Total 1,334 278 Soparate matsri#l Itom of Incomg: Totsl othor: Conversion of endowment fund8 into income Gain on disposal of a tsngible fixed asset held for chari s own use Gain on disposal of 8 programme related investment Royalties from the exploitation of inlèllectusl ro hts Other Total TOTAL INCOME 228 983 228 983 195 119 Othar Informatlon: All InetsM# tht* prlor y&qr unraBtrlet•d •xe•pt for: Ipleaso provldo d•s¢flptlon and amounts) Wh•r• any ondobvmont fund ￿ Con￿rt¢d Into Incomè In th• r•portlng porlod. pl•a•• gl¥• thè m•on for th6 ¢onv•rnlon. Wh•r• any •ndowmont fund Is conv•rt•d Into In¢omo In tho prlor parlod. Pl￿50 glvè thè rt*•on for th• conv•rnlon. Wlthln th& Income itom$ abov• thg followlng Items aro m•tsrl81: (please dlsclose the nature. amount an(1 any prloT ygar amounts) CC17a (Exc&ll 2310612025 Section C Notes to the accounts Icontl Note 4 Analysis of receipts of government grants Thls yèar De8crl tlon Government grant 1 Govemment grant 2 Govornment grant 3 Other 191582 Total 194,104 Last year De8crl tlon Government grant 1 Government grant 2 Government grant 3 Other 159028 Total 159,028 Th18 oar Last ear Pl•a$• provlde detalls of any unfuffillod condltlons and other contlngonclos attachlng ft> grnnts that have been recognlsed In Incomg. Th18 ear La8t oar Please glvo d•talls of othor ft•rm8 of govemmont asslstance from whlch the charfty h•8 dlr•ctly beneffted. CC17a (Excell 231C612025 '4F Section C Notes to the accounts Icontl Nots6 Analysi8 of expenditure Thls year Last y•ar Rgstrfctsd In¢omg fund• Unr•¥trl¢t•d fund• Endowment fvnd• An¥ly9i8 endlture on raisin fund8: Incurred seeking donations Incurred seeking legacies Incurr8d seeking grants Operatin9 membership schemes and social lotteries fvrtd• In¢om• fvnd$ fund# Total lund• Totsl fvnd• Staging fundraising events Fudraising agents Operating charity shops Op&raling a trading eomp8ny undertaking non-charilable trading a¢livi Advertising, marketing, dI￿¢t mail and Start up costs incurred in generatsng new Sour￿ of fuluTe income Database developmgnl costs Other trading a¢tivities Inv¢stment management costs.. Portfolio mano em?nl costs Cost of obtaining investment advice Invéstment administratson costs Inlglle¢lual property licancing costs Rent Mlledion. property repairs and maintenance Charges Totsl oxpondlturo on ro18lng fvTrd8 Exp•ndlture on charltablg acllvitS8s: Cost of sales Administriliva expenses 203 685 203 685 Total •xp•nd1￿rO on charltablo activitlè8 215070 215070 194.563 ratè matarlal Item of ox n80 Total Other Totsl other expenditure TOTAL EXPENDITURE 215,070 215,070 194,563 Othor infomiation: Anaty818 of expendlture on charitable activities CC17a IExtÈll 2310612025 Section C Notes to the accounts Nots 10 Detsils of certain ltsm8 of expenditure 10.1 Fee8 for examlnatlon of tho accounts Ploase pmvldo detalls of the amount Pald for any statutory •xt•mal scrutlny of accounts and other servlces provlded by yourlndependent examlnar. If nothing was pald please enter Yl. In the approprlate box(es). Th18 year Last yoar Independent examln•r'8 fo 434 414 A88uranco 8ervlce8 other than audlt or Independent examlnatlon Tax advl80ry fee3 other fo08 (for example: flnanclal advlco, con8ultancyi accountancy sorvicos) paid to the ind•p•ndent examlnor 409 420 CC178 (Excel) 2310612025 [)5 ..Ir.lrf, Section C Notes to the accounts (cont) Note11 Paid employees Please complete this note if the charity has any employees. 11.1 Staff Costs Thls year Last year Salarles and wages Soclal securlty costs Pension costs (deflned contrlbution scheme) Other employee benefits 158,140 137,288 4,664 3,738 Total staff costs 182,804 141.026 Th18 year: Please provide detalls of expenditure on staff worklng for the charlty whose contracts are wlth and are paid by a related party Last year: Please provlde detalls of expendlture on staff worklng for the charlty whose contracts are wlth and are pald by a related party Please give detalls of the number of employees whose total employee benefits (excluding employer penslon costs) fell withln each band of £10,000 from £60,000 upwards. M there are no such transactions, please entsr Yrue. in the box pmvlded. No employees recelved èmployeo beneflts (excludlng employer penslon costs) for the reportlng perlod of more than £60,000 Band Number of emplo ees 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 Th15 ear La3t ear Please provide the total amount pald to key management personnel (Includes trustees and senlor management) for thelr services to the chartty. For speclfic amounts paid to trustees, see Note 28, CC17a (Excel) 2310612025 Section C Notes to the accounts Icontl Note 12 Defined contribution ponsion scheme or dafined beneflt scheme accountsd for as a defined contribution scheme. 12.1 Please complete thls note If a defined contrlbution pension scheme Is operated. Thls yoar Last year Amount of contrfbutions rncognised In tho SOFA a8 an axpense 4,664 3,738 Pleas• oxplaln the basls for allocatlng the Ilablllty and expense of defined contribution ponsion schome between aGtivitle8 and betweon rostrtctsd and unrostrictod funds. 12.2 Ploase complet• th18 sectlon where the charlty partlclpat•8 In a deflned beneflt pension plan but18 unablo to 8scertaln Its share of the underfylng assets and Ilabllltles. Please confirm that although the 8cheme 18 accounted for as a doflnad contributlon plan, It is a deflned beneflt plan. Please provlde such Infomiatlon as18 avallable about the plan's surplus or deficit and tho implications, if any, for the reporting charity for thi$ year and last y8ar, If different 12.3 Pleaso complete thls section where the charity partlclpates In a muld-employer deflned beneflt pension plan that Is accounted for as a defined contslbution plan. De8crlbe tho extent to which the charfty can ba Ilable to the plan for other entitles, obligations under the terms and conditlons of the multi4mployer plan. Ir thl¥J l¥ dlffer•nt for la?t y•ar. provlde detalls Provlde an explanation of how any liability arising from an agreement wlth a multi4mployer plan to fund a deficit has been determined. If thos Is dlfforont for last year, provid8 dotalls CC17a (Excel} 2310612025 Section C Notes to the accounts Icontl Note 14 Tanglble flxed assets Please complete thls note If tho charlty has any tanglblo fixed assets 14.1 C08t or valuatlon Fmhold land & bulldlng• Oth•r land & bulldlng8 Plant. machlnory and motor VghlGI•s Flxturos. flttlngs and •qulpm•nt Totsl At the beginning of the year Additions Revaluations Disposals Transfers Al end of the year 30,288 30,268 14.2 Doprèclatlon and Impalmionts -Ba818 SL or RB (Straight Line or Reducing Balance) SLorRB SLorRB SLorRB SLorRB At beginning of the year Disposals 19,835 19,835 Depreciation 2,735 2,735 Impairmenl Transfers" At ènd ofthe year 22,570 22,570 14.3 Net book value Net book value at the beginning of th8 year 10.433 10.433 Net book value at the end of the year 7,698 7,698 CC17a {Excel) 2310612025 Section C Notes to the accounts (cont) Note 19 Debtors and prepayments Please complets this note If the charlty has any debtors orpr8paym•nts. 19.1 Analy818 of debtors Thls yoar Last year Trad8 debtor8 Propayments and accrued Income other debtors 1,247 2,253 1,247 2,253 Total Please complete 19.2 where a materlal debtor Is recoverable more than a year after the reportlng date. 19.2 Analy81s of dobtors r8covorable In morn than 1 year (Included In debtors above) Th16 year Last year Trade debtors Prepayments and accrued Income Other debtorn Total CC17a (Excel) 2310612025 i-.-)p *. itr n,, In): .IIE-. F Section C Notes to the accounts {cont) Note 20 Creditors and accruals Please complete this nots If the ¢harlty has any craditors or accruals. 20.1 Analysi8 of credltorn Amounts falling due wlthln one year Th18 yoar Last year Amounts falllng due after more than one year Thls year Last y•ar Accruals for grants payablo Bank loan8 and ovordraft8 Trade credltors Payments recolvod on account for contracts or p8rformance-related grants Accruals and deferred Income Taxatlon and 80clal securlty Other credltors 47,817 28,948 Total 20.2 Deferred income Please complet• thi$ note If the charlty ha8 deforred Income. Thls ear Last ear Please explain the rnasons why Incoma Is deferred. Movement In deferred Income account Thls year Last year Balanc8 at the start of the reporting period Amounts added in current period Amounts released to Income from prevlous periods Balance at the end of the reporting period 26,919 46,079 30,959 26,919 30,959 26,919 26,919 46,079 CC17a (Excel) 2310612025 fJ* V ()' Section C Notès to the accoiints Nots 24 Cash at bank and In hand Th1• y•ar Last y￿r Short tsrm ca8h In￿tM•nIS {10•• than 3 month• m•turlty dat•l short tèmi depo81ts Cash at bank and on hand Other Total 175,481 138,958 CC17a IExceD 23106r2025 Section C Notes to the accoiiiits Iconti Note 28 Transactions with trusteos and relatod parUo8 Ilthe chorlty hos any transactlons wlth rolat8dpartlg$ (other than the trustoe expenses gxplalnfjd In guld0￿9 notes) detall¥ of such trafts8Ctlons shouldbeprovlded In thls note. If there ére no transactions to repor¢ please enter'Tnm" In the ljox or -False-Mthere arn hnsacuons to report 28.1 T￿￿ts0 remuneration and benofit¥ Th18 yoar Nong of the trusteos havo ba•n pald any romunoratlon OT rocelved any other b9nofft8 from an omploymont wlth tholr charfty or a rolatod ontity (Trug or Falsg) TRUE In the perlod the charity has pald tn￿lee$ remunerallon ondbgngfits. Pl￿$8 glve the omount of, and legal authority for, any remuneration or othgrbenoflts pald to a trustee by the charlty orany Inslltutlon orcompany connected wlth IL Amount• pald or bon•fit value Lry•l •4thorlty1og ordor* govornlng doGum•nt) R•Mun9r￿0n Pen•lon conlrtbutlon R•dundJn¢y Ilncludlng 1055 of offlceyex oth•r TOTAL Namo of tr￿ts• Please glvo d•l•ll¥ of why reMuner•t1t￿ orother employment bgn•fft¥ wern p•ld. Wh•r• on ex gralla yymenl has boon m8d8 to a tnMtO•, provlde an explanatlon of the nature of tho p8yment. Last y￿r NO￿ ¢1 th• iru$t•es h•vo boon pald any romuner•tlon or recelvod any other bonoflt8 from an •mployment wSth thelr charlty or a related entlty (True or Fals91 TRUE In the perlod the charlty h•$ pald trustees Trmunorntlon andbgnoflts. Please 91￿ the amountof, andleg•lauthoity for, any remuner•tlon orothw b•nents p•ldto • trwlve by Ihe ¢h•rltyor•nyln8U¢udon or company connected wlth It. Amounts pald or bongfit v•luo Lggjl authorlty (eg ordgr, govgmlng document) R•munw•tlon Ponslon ¢ontrlbuUon R8dundin¢y Ilnclud5ng IOM of ofllc•ll•x grntl• othgr TOTAL N•m• oltfu•t•• pl￿$• gfv• d•tails of whyr•mun•rntion or othor employm8nt bonoffts p81d. Vhere an ex gTrtla paymenthas been made to a In￿t￿. provlde an explanatlon of the naturn of the paymenL CC17a (EX￿ 2310e12025 *t.T LJ 4 ei .4 . J*.. 28.2 Tru8ts9s' gxpense• If the charity has pald trustees •xpenses forfuffllllng thelr dutles, detslls of such transactlons should beprovldedln thls note. K there arg no transactlons to Trport Pl￿Se enter Ynfft" In the box bglow. Mthere are transacflons to report please tw-Fal$o". No tru8ts0 oxpgni•• have bogn Incurr•d (True or F•l¥è) TRUE TY￿ of •xpn808 rolmburnod Thls y•ar L•8t yoar Travel Sub#l8t•nc• A¢¢ommod•tlon Othèr Ipl•aso spg¢1fy1: TOTAL Plo0$0 provld• th• numbor of r•lmburnod for 0xp•n￿l or who had •xp•n••• pald by th• charlty 28.3 Tran•o¢llonl•l wlth rolated part1•8 Please glve d•tslls of any trans•¢tlon undertak•n by (or on b•haifolJ th• charlty In whkh a relatedparty h•$ 8 matorlol Interes¢ In¢ludlng where funds havo b••n h•lda* agent forrfjl•t•dp•rtl•*. Mthern ar• no $uch tr•nMcllon•i please wt Yru•' In Ihe boxpmvldod. Th1• year Thern havo1)oen no relatod prty trin•actlon• In th• r•portlng ￿rtod ITrug or Fal••l TRUE Amounts WrI￿n off durlng rgPQrtlng N•m• ol tho trustso or r•lat•d party Rolatlon8hlp to ¢harlty Dgscrlptlon of th• tr•n8actlonl•) Amount B•lancg at perlod •nd Provlglon for bad debts at Pgrfod ond In r•l•tlon to th• transa¢tlons above. pl••s• provlde the t•mi$ ond condltltsns, Ineludlng Jnysecurity and the naturn of anypaymont (conslderatlon) to bé provldedln s•ttlemont. For anyrelatedparty. please provld• detalls of any guarante05 given or received. CC17a (Excell 2310612025 Lastyoar Ther8 havo bggn no rnlat•d party transa¢tlo￿ In th• r•portlng p•rlod (True or Fal￿) TRUE Amounts wrStt•n off durfng roportlng grlod Name ot th• tru8ts0 or rolatsd party Relatlonshlp to charlty De8cilpUon of tho tran•a¢tlon{$) Balanco at Pgrlod end Amount Provl8lon for bad d•lJts at porl¢d •nd In rnlatlon to Ihè tranuctlons abow, pl•8s• provldé th• terms ond condltlons, Includlng any$•¢urttyand the natur• of anypJyment (consld•rntlon) to be provldod In 8ottlemonL Foranyrel•tedp•rty. pleaseprovldg det•lts olany gu•rnntees given orrecelved. CC17a IEKcel} 2310612025 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees LIThLE ACORNS PRE-SCHOOL On accounts for the year ended 31 AUGUST 2024 Charity no (if any) 516523 Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3110812024. Responsibilities and basis of report As the charity's trustees. you are responsible for the preparation of the 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below ") 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 fomi 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. Please delete the words in the brackets if they do not apply. Signed: Date: Name: Simon Patrick Davies Relevant professional qualification{s) or body (if any): IFA Address: JONES BURNS DAVIES 6a STATION ROAD, ECKINGTON. SHEFFIELD, S214FX Oct 2018 IER Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidan￿ for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018