LirrLE ACORNS PLAYGROUP
STATEMENT OF FINANCIAL AcfiviTIES (Incorporating Income and Expenditure Account)
For the year ended 30 September 2022
Total
Unrestricted Restricted Funds
Notes Funds
Funds
2022
Total
Funds
2021
Income and endowments from:
Donations and legacies
Other trading activities
Charitable activities
Total incoming resources
90
1,252
29,114
30,366
1,252
38,666
39,918
9,552
9,552
50,261
50,351
Expenditure on:
Charitable activities
Governance costs
Total resources expended
37,408
1,312
38,720
8,512
45,920
1,312
47,232
39,768
1,155
40,923
8,512
Net income/{expenditure)
8,3541
1,040
{7,314)
9,428
Total funds brought forward
14
21,282
5,499
26,781
17,353
Total funds carried forward
14
12,928
6,539
19,467
26,781
All incoming resources and resources expended derive from continuing activities.
The company has no recognised gains or losses for the year other than the results above.
The notes on pages 7-11 form part of these financial statements and should be read in conjunction therewith.

LirrLE ACORNS PLAYGROUP
BALANCE SHEET as at 30 September 2022
2022
2021
Notes
Fixed Assets
Tangible Assets
10
9,207
12,068
Current Assets
Cash at Bank and in Hand
15,155
20,832
Creditors
Net Current Assets
15,155
20,832
Total A55ets less Current Liabilities
24,362
32,900
Accruals and deferred income
11
(4,895)
16,119)
Net Asset5
19,467
26,781
Funds
Restricted Funds
Unrestricted Income Funds
Total Charity Funds
6,539
12,928
19,467
5,499
21,282
26,781
14
For the financial year ended 30 September 2021 the company was entitled to exemption from
audit under section 477 Companies Act 2006 relating to small companies. No member of the
company has dep051ted a notice, pursuant to section 476, requiring an audit of these financial
statements under the requirements of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime within part 15 of the Companies Act 2006.
Approved by the board and authorised for issue on 16 January 2023 and signed on its behalf by:
Trevor A. Adams
The notes on pages 7-11 form part of these financial statements and should be read in conjunction therewith.

LirrLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
Basis of Preparation
1.1 Accounting convention
The financial statements are prepared under the historical cost convention with items
recognised at C05t or transaction value unless otherwise stated in the relevant notes.
1.2 Compliance with accounting standards
The financial statements are prepared in accordance with FRS 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland, The disclosure requirements of
section IA of FRS 102 have been applied other than where additional disclosure is required
to show a true and fair view. The financial statements have also been prepared in
accordance with the Statement of Recommended Practice Accounting and Reporting by
Charities"
1.3 Fund accounting
Unrestricted funds are general funds that are available for use at the directors, discretion in
furtherance of the objectives of the charity.
Restricted 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.
Accounting policies
2.1 Incoming resources
All incoming resources are included in the statement of financial activities when the charity
is entitled to the income and the amount can be quantified with reasonable accuracy. The
following specific policies are applied to particular categories of income:
Income is derived from the provision of pre-school educational services and is recognised as
earned (that is, as the related goods or services are provided.)
Investment income is included when receivable.
Income from charitable activities includes income recognised as earned las the related
goods or services are provided) under contract or where entitlement to grant funding is
subject to specific performance conditions. Grant income included in this category provides
funding to support programme activities and is recognised where the entitlement, certainty
of receipt and amount can be measured with sufficient reliability,
2.2 Resources expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to the expenditure. All expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all costs related to the category.
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.

LirrLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
Costs of generating funds are those costs incurred in attracting voluntary income, and those
incurred in trading activities that raise funds.
Governance costs include costs of the preparation and examination of the statutory
accounts, the costs of trustee meetings and costs associated with constitutional and
statutory requirements.
2.3 Tangible fixed assets and depreciation
Individual assets costing more than £200 are initially recorded at cost.
Tangible fixed assets other than freehold land are stated at cost less depreciation.
Depreciation is provided at rates calculated to write off the cost less estimated residual
value of each asset over its expected useful life, as follows:
Plant & Equipment
Outdoor Play Area
Office Equipment
4% Straight Line
IO% Straight Line
25% Reducing Balance
Voluntary Income
Total
Unrestricted Restricted Funds
Funds
Funds
2022
Total
Funds
2021
Donations
90
90
Activities for Generating Funds
Total
Unrestricted Restricted Funds
Funds
Funds
2022
Total
Fund5
2021
Fundraising efforts
1,252
1,252
1,252
1,252
Income from Charitable Activities
Total
Unrestricted Restricted Funds
Funds
Funds
2022
Total
Funds
2021
Fees
Other Income
Education Authority & Other Grants
2,209
191
26,714
29,114
2,209
1,003
191
702
36,266 48,556
38,666 50,261
9,552
9,552

LirrLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
Costs directly attributable to charitable activities
Total
Unrestricted Restricted Funds
Funds
Funds
2022
Total
Funds
2021
Wages and related expenses
Early Years Advisor
Equipment
Resources
Training
Presentations
Repairs and Renewa15
Light and heat
Water rates
Telephone and postage
Printing and stationery
Bank charges
Other expenses
Depreciation
Capita I gra nt release
28,984
1,000
633
1,112
53
5,275
34,259 28,389
1,000
600
633
25
2,582
5,343
53
891
350
474
707
212
540
36
62
59
740
432
2,859
2,871
(1,222
{1,2221
45,920 39,768
1,470
2,763
1,015
242
564
367
3,130
1,015
242
564
62
740
1,459
11,222
37,408
1,400
8,512
Governance Cost5
Total
Unrestricted Restricted Funds
Funds
Funds
2022
Total
Funds
2021
Insurance
Companies House fees
Independent Examiner's fees
919
13
380
1,312
919
13
380
1,312
762
13
380
1,155
Net Incoming Resources
2022
2021
Net incoming resources is Stated after charging:
Depreciation of tangible assets
and after crediting capital grant release
2,859
1,222
2,871
1,222

LirrLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
Taxation
The company is a Charity and is recognised as such by HMRC for taxation purposes (HMRC Charity
Number XR 227571.
10. Tangible Fixed Assets
Plant &
Office
Equipment Equipment
Total
Cost
As at l October 2021
Additions
As at 30 September 2022
39,558
11,537
51,095
39,558
11,537
51,095
Depreciation
As at l October 2021
Charge for the year
A5 at 30 September 2022
28,940
2,122
31,062
10,089
737
10,826
39,029
2,859
41,888
Net Book Value
A5 at 30 September 2022
As at 30 September 2021
8,496
10,618
711
1,448
9,207
12,066
11. Accruals and Deferred Income
2022
2021
Capita5 grant reserve:
Balance at start of year
Capital grant released
6,117
(1,222)
4,895
7,340
{1,2221
6,117
12. Share Capital
The company is limited by guarantee and therefore does not have a share capital.
io

LirrLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)
14. Reconciliation of Movement in Funds
Total
Unrestricted Restricted Funds
Funds
Funds
2022
Total
Funds
2021
Balance at l October 2021
Surplus for the year
21,282
{8,3541
12,928
5,499
1,040
6,539
26,781 17,353
7,314
9,428
19,467 26,781
15. Contingent Liabilities
The company has a liability to repay grants received should it cease to comply with various
conditions set out in the letter of offer.
16. Capital Commitments
The charity has not entered into any capital commitments at the end of the year.
17. Employees
There were no employees with emoluments exceeding £60,000.
The directors did not receive any remuneration for their services during the year.
2022
2021
Average number of employees
18. Directors, Expenses
There were no directors, expenses paid during the year.
li