Company Registration No. N1041479
IIThLE ACORNS PLAYGROUP
(A company Ilmlted by guarantee and not havlng a share capital)
DIRECTORS. REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
HMRC Charlty Reference XR 22757
CCNI Reference NIC 102983

LIThLE ACORNS PLAYGROUP
COMPANY INFORMATION
Directors
Mr5 Barbara Taylor
Mr Trevor Adams
Mrs Laura McKelvey
Mrs Joy Gamble
Miss Caroline Reid
Secretary
Mrsjoy Gamble
Registered Office
120 Castleroe Road
Coleraine
Co. Londonderry
BT513RN
Accountants
Mark Harvey
Chartered Accountant
3 Grange Road
Coleraine
BT52 ING
Bankers
Ulster Bank Ltd
30 The Diamond
Coleraine
Co. Londonderry
BTS2 IDP

LirrLE ACORNS PLAYGROUP
CONTENTS
Page
Directorfs Report
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-12

LIThLE ACORNS PLAYGROUP
STATEMENT OF FINANCIAL AcnvmES (Incorporating Income and Expenditure Account)
For the year ended 30 September 2024
Total
Unrestricted Restrlrted Funds
Note5 Funds
Funds
2024
Total
Funds
2023
Income and endowments from:
Donations and legacie5
Other trading activities
Charitable activitie5
Total incoming resources
2,860
44,653
47,513
2,860
49,625
52.485
1,325
40,946
42,271
4,972
4,972
Expenditure on:
Charitable activities
Governance costs
Total resources expended
49,947
781
50,728
5,661
55,608
781
56,389
54,091
1,084
55,175
5,661
Net income/(expenditure)
3,215
689
12,904
Total funds brought forward
14
1,870
4,693
6,563
19,467
Total funds carrled forward
14
1,345
2,659
6,563
All incoming resources and resources expended derive from continuin8 activities.
The company has no recognised gains or losses for the year other than the results above.
The notes on pages 8-12 form part of these financial statements and should be read In conjunction therewlth.

LITfLE ACORNS PLAYGROUP
BALANCE SHEET as at 30 September 2024
2024
2023
Notes
Fixed Assets
Tangible Assets
io
4,252
6,374
Current Assets
Cash at Bank and in Hand
858
3,862
Creditors
Net Current Assets
858
3,862
Total Assets less CUr￿nt Liabilities
5.110
10,236
Accruals and deferred income
11
2,451
3,673
Net Assets
2,659
6,563
Funds
Restricted Funds
Unrestricted Income Funds
Total Charity Funds
4,693
1,870
6,563
1,345
2,659
14
For the financial year ended 30 September 2024 the company was entitled to exemption from
audit under section 477 Companies Act 2006 relating to small companies. No member of the
company has deposited 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 l February 2026 and signed on its behalf by:
Director
The notes on pages 8-12 form part of these financial ststements and should be read in tonjunction therewith.

LirrLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
Basis of Preparation
1.1 Accountlng convention
The financial statements are prepared under the historical cost convention with items
recognised at cost or transaction value unless othenmise stated in the relevant notes.
1.2 Compliance with accounting standards
The financial statements are prepared in accordance with FRS 102 "The Financial Reportin8
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 practi￿ "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 objectlves 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.
Accountlng policies
2.1 Incomlng 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 recogni5ed 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
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.

LITfLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 (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 depreciatlon
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
2S% Straight Line
Voluntary Income
Total
Unrestrlcted Restrlcted Funds
Funds
Funds
2024
Total
Funds
2023
Donations
Artlvftles for Generatlng Funds
Total
Unrestrfcted Restrirted Funds
Funds
Funds
2024
Total
Funds
2023
Fundraising efforts
2,860
2,860
2.860
2.860
1,325
1,325
Income from Charttable Activities
Totsl
Unrestrlcted Restricted Funds
Funds
Funds
2024
Total
Funds
2023
Fees
Other Income
Education Authority & Other Grants
5,514
3.891
35,248
44,653
5,514
3,891
40,220 39,646
49.629 40,946
1.3CNJ
4,872
4,972

LIThLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 {CONTINUED)
Costs directly attributable to charitable activities
Total
Unrestrlcted Restricted Funds
Funds
Funds
2024
Total
Funds
2023
Wage5 and related expenses
Early Years Advisor
Equipment
Resources
Training
Repairs and Renewals
Light and heat
Water rates
Telephone and postage
Printin8 and stationery
Bank charges
Other expenses
Unidentified
Depreciation
Capital grant release
38,140
4,972
43,112 43,936
1,104
100
100
1,174
1,680
963
1,763
323
717
21
66
733
1,487
226
628
1,487
226
628
107
996
8,052
1,433
1,222
49,947
107
996
8,052
2,122
2,833
1,222
1,222)
55,608 54,091
689
5,661
Governance Costs
Total
Unrestricted Restrlcted Funds
Funds
Funds
2024
Total
Funds
2023
Insurance
Independent Examinerfs fees
781
781
704
380
1,084
781
781
Net Incoming Resources
2024
2023
Net incoming resources is stated after charging:
Depreciation of tangible assets
and after crediting capital grant release
2,122
1,222
2,833
1,222
io

LITfLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 (CONTINUED)
Taxation
The company is a Charity and is recognised as such by HMRC for taxation purposes IHMRC Charity
Number XR 22757).
10. Tangible Flxed Assets
Plant &
Equlpment Equipment
Total
Cost
As at l October 2023
Additions
As at 30 September 2024
39,558
11,537
51,095
39,558
11,537
51,095
Depreciatlon
As at l October 2023
Charge for the year
As at 30 September 2024
33,184
2,122
35,306
11,537
44,721
2,122
46,843
11,537
Net Book Value
As at 30 September 2024
As at 30 September 2023
4,252
6,374
4,252
6,374
11. Accruals and Deferred Income
2024
2023
Capital grant reserve:
Balance at start of year
Capital grant released
3.673
1,222
2.451
4,895
1,222
3,673
12. Share Capttsi
The company is limited by guarantee and therefore does not have a share capital.
li

LirrLE ACORNS PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEvfEMBER 20241CONTINUED)
14. Reconciliation of Movement in Funds
Total
Unrestrirted Restricted Funds
Funds
Funds
2024
Total
Funds
2023
Balance at l October 2023
(Deficit) for the year
1,870
3,215
1,345
4,693
{689
4,004
6.563
3,904
2,659
19,467
12,904
6,563
15. Contingent Liabilities
The company has a liability to repay grants received should 5t cease to comply with various
conditions set out in the letter of offer.
16. Capital Commltments
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.
2024
2023
Average number of employees
18. Dlrectors, Expenses
There were no directors, expenses paid during the year.
12