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 2025

Period of accounts

Start date: 1 October 2024

End date: 30 September 2025

LITTLE ACORNS EARLY YEARS C.I.C.

Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

LITTLE ACORNS EARLY YEARS C.I.C.

Balance sheet

As at 30 September 2025

Notes 2025 2024


£
£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 2,981 4,121
Investments:   0 0
Total fixed assets: 2,981 4,121
Current assets
Debtors: 4 634 401
Cash at bank and in hand: 18,769 19,405
Total current assets: 19,403 19,806
Creditors: amounts falling due within one year: 5 ( 12,512 ) ( 12,912 )
Net current assets (liabilities): 6,891 6,894
Total assets less current liabilities: 9,872 11,015
Total net assets (liabilities): 9,872 11,015
Members' funds
Profit and loss account: 9,872 11,015
Total members' funds: 9,872 11,015

The notes form part of these financial statements

LITTLE ACORNS EARLY YEARS C.I.C.

Balance sheet statements

For the year ending 30 September 2025 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 September 2026
and signed on behalf of the board by:

Name: Emily 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 2025

  • 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. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Tangible fixed assets depreciation policy

    Plant and Machinery: 25% reducing balance Fixtures and Fittings: 25% reducing balance

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 6 6

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 October 2024 11,945 0 1,911 13,856
Additions 421 176 0 597
Disposals
Revaluations
Transfers
At 30 September 2025 12,366 176 1,911 14,453
Depreciation
At 1 October 2024 8,142 0 1,593 9,735
Charge for year 1,375 44 318 1,737
On disposals
Other adjustments
At 30 September 2025 9,517 44 1,911 11,472
Net book value
At 30 September 2025 2,849 132 0 2,981
At 30 September 2024 3,803 0 318 4,121

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

4. Debtors

2025 2024
£ £
Prepayments and accrued income 422 401
Other debtors 212 0
Total 634 401

LITTLE ACORNS EARLY YEARS C.I.C.

Notes to the Financial Statements

for the Period Ended 30 September 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 24 0
Taxation and social security 0 89
Accruals and deferred income 5,850 4,680
Other creditors 6,638 8,143
Total 12,512 12,912

COMMUNITY INTEREST ANNUAL REPORT

LITTLE ACORNS EARLY YEARS C.I.C.

Company Number: SC642297 (Scotland)

Year Ending: 30 September 2025

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 £16,920 The employer also paid pension contributions as follows; Emily Hamalainen £349

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
30 September 2026

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