LITTLE ACORNS EARLY YEARS C.I.C.

Company limited by guarantee

Company Registration Number:
SC642297 (Scotland)

Unaudited statutory accounts for the year ended 30 September 2024

Period of accounts

Start date: 1 October 2023

End date: 30 September 2024

LITTLE ACORNS EARLY YEARS C.I.C.

Contents of the Financial Statements

for the Period Ended 30 September 2024

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

LITTLE ACORNS EARLY YEARS C.I.C.

Balance sheet

As at 30 September 2024

Notes 2024 2023


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 4,121 5,240
Investments:   0 0
Total fixed assets: 4,121 5,240
Current assets
Stocks:   0 0
Debtors: 4 401 307
Cash at bank and in hand: 19,405 17,958
Investments:   0 0
Total current assets: 19,806 18,265
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 12,912 ) ( 9,663 )
Net current assets (liabilities): 6,894 8,602
Total assets less current liabilities: 11,015 13,842
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 11,015 13,842
Members' funds
Profit and loss account: 11,015 13,842
Total members' funds: 11,015 13,842

The notes form part of these financial statements

LITTLE ACORNS EARLY YEARS C.I.C.

Balance sheet statements

For the year ending 30 September 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 30 June 2025
and signed on behalf of the board by:

Name: Antti Hamalainen
Status: Director

The notes form part of these financial statements

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant & Machinery 25% reducing balance Computer Equipment 33% straight line

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 6 8

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 October 2023 11,636 1,435 13,071
Additions 309 476 785
Disposals
Revaluations
Transfers
At 30 September 2024 11,945 1,911 13,856
Depreciation
At 1 October 2023 6,875 956 7,831
Charge for year 1,267 637 1,904
On disposals
Other adjustments
At 30 September 2024 8,142 1,593 9,735
Net book value
At 30 September 2024 3,803 318 4,121
At 30 September 2023 4,761 479 5,240

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2024

4. Debtors

2024 2023
£ £
Prepayments and accrued income 401 307
Total 401 307

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 89 0
Accruals and deferred income 4,680 3,510
Other creditors 8,143 6,153
Total 12,912 9,663

COMMUNITY INTEREST ANNUAL REPORT

LITTLE ACORNS EARLY YEARS C.I.C.

Company Number: SC642297 (Scotland)

Year Ending: 30 September 2024

Company activities and impact

We have provided nature-based and holistic learning opportunities for children, families, teenagers and adults locally including events and weekly groups and sessions. We have continued to maintain our vegetable garden and wildflower meadow with regular gardening clubs for the community. We have ran the Junior Foresters Award for teenagers. We have also developed our school service- welcoming local schools and providing them with quality outdoor learning. Our Adventure Activities have also developed- offering axe throwing, aerial tree climbing and archery to help build self-esteem and confidence in young people. We have had in excess of 8,000 customers and service-users throughout the year.

Consultation with stakeholders

We have carried out questionnaires with service users and have acted upon feedback provided. For example we have developed our booking system, policies and procedures and created a new entrance to our site more suitable for the winter weather. We have met with the board of our land owners and built up good partnership relationships and continue to develop this. We have regular staff meetings including with our volunteers and parents of the children that attend our regular sessions.

Directors' remuneration

The following directors received remuneration in the year; Emily Hamalainen £15,590 The employer also paid pension contributions as follows; Emily Hamalainen £287

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
30 June 2025

And signed on behalf of the board by:
Name: Antti Hamalainen
Status: Director