LIThLE ACORNS PLAYGROUP
STATEMENT OF FINANCIAL AcfiviTIES (Incorporating Income and Expenditure Account)
For the year ended 30 September 2023
Total
Unrestrirted Restricted Funds
Notes Funds
Funds
2023
Total
Funds
2022
Income and endowments from:
Donations and legacies
Other trading activities
Charitable activities
Total incoming resources
1,325
33,762
35,087
1,325
40,946
42,271
1,252
38,666
39,918
7,184
7,184
Expenditure on:
Charitable activities
Governance costs
Total resources expended
45,061
1,084
46,145
9,030
54,091
1,084
55,175
45,920
1,312
47,232
9,030
Net Income/(expenditure)
(11,058)
(1,846) (12,904
7,314)
Total funds brought forward
14
12,928
6,539
19,467
26,781
Total funds carried fonvard
14
1,870
4,693
6,563
19,467
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.

LITfLE ACORNS PLAYGROUP
BALANCE SHEEf as at 30 September 2023
2023
2022
Notes
Fixed Assets
Tangible Assets
10
6,374
9,207
Current Assets
Cash at Bank and in Hand
3,862
15.155
Creditors
Net Current Assets
3,862
15,155
Total Assets less Current Liabilities
10,236
24,362
Accruals and deferred income
11
(3,673)
4,895)
Net Assets
6,563
19,467
Funds
Restricted Funds
Unrestrirted Income Funds
Total Charity Funds
1,870
4,693
6,563
6,539
12,928
19,467
14
For the financial year ended 30 September 2023 the company was entitled to exemption from
audit under sectÉon 477 Companies Act 2006 relating to small companies. No member of the
company has deposited a notice, pursuant to sertion 476, requiring an audit of these financial
statements under the requirements of the Companies Act 2CK)6.
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 13 February 2024 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.

LIThLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
Basis of Preparation
1.1 Accounting convention
The financial statements are prepared under the historical cost convention with items
recognised at cost 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 (as 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
Ltabilities 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 ser¢ices for its beneficiaries. It includes both costs that can be allocated
directly to such activities and those costs of an indirect nature necessaryto support them.

LIThLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (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
IOYO Straight Line
25% Straight Line
Voluntary Income
Total
Unrestricted Restrirted Funds
Funds
Funds
2023
Total
Funds
2022
Donations
Activities for Generating Funds
Total
Unrestricted Restricted Funds
Funds
Funds
2023
Total
Funds
2022
Fundraising efforts
1,325
1,325
1,325
1,325
1,252
1,252
Income from Charitable Activities
Total
Unrestrirted Restricted Funds
Funds
Funds
2023
Total
Funds
2022
Fees
Other Income
Education Authority & Other Grants
1,300
1.300
2,209
191
39,646 36,266
40,946 38,666
32,462
33,762
7,184
7,184

LIThLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 20231CONTINUED)
Costs dirertly attributable to charitable activities
Total
Unrestricted Restrirted Funds
Funds
Funds
2023
Total
Funds
2022
Wages and related expenses
Early Years Advisor
Equipment
Resources
Training
Repairs and Renewals
Light and heat
Water rates
Telephone and postage
Printing and stationery
Bank charges
Other expenses
Depreciation
Capital grant release
38,152
1,104
5,784
43.936 34,259
1,104
1,000
633
2,582
53
3,130
1,015
242
564
728
1,680
963
363
323
717
21
66
733
1,433
{1,222)
45,061
446
1,174
1,680
963
1,763
323
717
21
66
62
733
740
2,833
2,859
1,222
1,222)
54,091 45,920
1,400
1,400
9,030
Governance Costs
Total
Unrestricted Restricted Funds
Funds
Funds
2023
Total
Funds
2022
Insurance
Companies House fees
Independent Examiner's fees
704
704
919
13
380
1,312
380
1,084
380
1,084
Net Incoming Resources
2023
2022
Net incoming resources is stated after charging:
Depreciation of tangible assets
and after crediting capital grant release
2,833
1,222
2,849
1,222

LITTLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)
Taxation
The company is a Charity and is recognised as such by HMRC for taxation purposes (HMRC Charity
Number XR 22757).
10. Tangible Fixed Assets
Plant &
Offlce
Equipment Equipment
Total
Cost
As at l October 2022
Additions
As at 30 September 2023
39,558
11,537
51,095
39,558
11,537
51,095
Depreciation
As at l October 2022
Charge for the year
As at 30 September 2023
31,062
2,122
33,184
10,826
711
11,537
41,888
2,833
44,721
Net Book Value
As at 30 September 2023
As at 30 September 2022
6,374
8,496
6,374
9,207
711
11. Accruals and Deferred Income
2023
2022
Capital grant reserve:
Balance at start of year
Capital grant released
4,895
(1,222)
3,673
6,117
(1,222)
4,895
12. Share Capital
The company is limited by guarantee and therefore does not have a share capital.
10

LIThLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)
14. Reconciliation of Movement in Funds
Total
Unrestricted Restricted Funds
Funds
Funds
2023
Total
Funds
2022
Balance at l October 2022
(Deficit) for the year
12,928
6,539
19,467 26,781
(11,058) (1,846) (12,904
7,314
1,870
4,693
6,563 19,467
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. Capltal 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.
2023
2022
Average number of employees
18. Directors, Expenses
There were no directors, expenses paid during the year.
11