REGISTERED COMPANY NUMBER: 02696582 (England and Wales)
REGISTERED CHARITY NUMBER: 1063372
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 5
ril 2024
for
The Little Lot Limited
Susan Ellison
30 Whitchurch Close
Padgate
Warrington
Cheshire
WAI 4JZ

The Little Lot Limited
Contents of the Financial Statements
for the Year Ended 5 A
ril 2024
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 13
Detailed Ststement of Financial Activities
14

The Little Lot Limited
Re
ort of the Trustees
for the Year Ended 5 A
ril 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006,
present their report with the financial statements of the charity for the year ended 5 April 2024. The
trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and alms
The objectives of the charty are to:
1. Provide quality pre-school education and care through its not-for-profit company the Little Lot
Nursery
2. Provide outdoor play equipment for use by the pupils of the Stockton Heath Community School
3. Provide to the pupils of Stockton Heath Community School free or subsidised places on extra
curricular events and activities run by the Little Lot Nursery.
The Little Lot Nursery provides a fun. friendly and stimulating environment for children aged two to
five. where the emphasis is on "learning through plaf. The children are valued individuals and are
given a fulfilling and rewarding pre-school education that will provide a firm foundation for future
growth and development. All the activities at Little Lot are organised to cover the initial
achievements of the Early Leaming Goals in accordance with the Foundation Stage. The nursery
is registered with Ofsted Earfy Years to provide pre-school education and care for 32 children at
each session and 24 children for lunch. In September 2001 . the Little Lot re-registered with Otsted
to admit children at ￿v0 years old.
Slgnificant activities
The nursery has once again improved on its registrations: and the number of 2 year old places
have increased considerably, making the nursery financially more secure with some sessions
already full.
FINANCIAL REVIEW
Principal funding sources
Little Lot's income is derived from fees. local authority Free Early Years Entitlement and
fund-raising. Since the introduction of the Nursery Grant in 1997. the Little Lot nursery is registered
under the scheme and is able to offer children Free Early Years Entitlement at the beginning of the
term following their third birthday.
A child is entitled to a maximum of 570 hours over each 12 month period on a rolling process from
when they first access their funding.
A minimum of 2.5 hours and a maximum of 10 hours can be daimed in any one day.
The maximum claim of 15 hours must be taken over no fewer than 2 days.
Little Lot nursery are now also able to offer a limtted number of Free 2 Year old Nursery
placements. The local authority use criteria to assess if a child is entitled to it. Little Lot
implemented the 30 hour funding to all eligible parents from September 2017.
FUTURE PLANS
Looking forward to 2024-25 the numbers of children enrolled are average for a sustainable
nursery.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited
Gompany, limited by guarantee. as defined by the Companies Act 2006.
Page 1

The Little Lot Limited
ort of the Trustees
for the Year Ended 5 A
ril 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The voluntary structure of the company provides long term policy, strategic decisions and support
for the nursery manager by offering a source of experience and expertise (eg finance, planning,
personal, building and education). The trustees attend meetings on a quarterly basis with
sub-groups for education, finance. building and Way Forward meeting as required. The Nursery
Manager is accountable to the trustees and, within the overall strategy set by the Trustees, is
responsible, for the medium and day to day leadership and management of the business. This
includes determining priorities, proposing and setting objectives, policy and implementation of staff
development and support, establishing communications and using managerial skills to resolve
conflict, solve problems and develop the teamwork ethos. The management team consists of
qualified staff with early years, expertise, this includes senior staff with NVQ or NNE8 qualifications
and an administrator. With teamwork and essential support from nursery practitioners and the
administrator, excellence in education and childcare is achieved to budget. The nursery manager
has a delegated authority up to a limit of £1,000 on any single purchase. All staff hold paediatri
first aid and are trained in the use of a defibrillator, which is shared with the school..
Risk management
The trustee5 have a duty to identify and review the risks to which the charity is exposed and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02696582 (England and Wales)
Registered Charity number
1063372
Registered office
West Avenue
Stockton Heath
Warrington
WA4 6HX
Trustees
C P Haines Trustee
A J Kellett Trustee (resigned 19.12.23)
M Kousoulou Trustee (resigned 22.1.24)
Mrs L B Owen Nursery Manager (resigned 22.11.23)
Mrs K Ragheb Trustee
Mrs S L Scales Trustee
P S Speed Trustee
Mrs C L Wadsworth Trustee
Miss E Berry (appointed 22.1.24)
Company Secretary
P S Speed
Page 2

The Little Lot Limited
Re
ort of the Trustees
for the Year Ended 5 A ril 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examlner
Susan Ellison
30 Whitchurch Close
Padgate
Warrington
Cheshire
WA14JZ
Approved by order of the board of trustees on
behalf by:
13 £024
and signed on its
C P Haines - Trustee
Page 3

Inde
endent Examiner's Re
The Little Lot Limited
ort to the Trustees of
Independent examinerfs report to the trustees of The Little Lot Limlted {'the Compan￿}
I report to the charity trustees on my examination of the accounts of the Company for the year
ended 5 April 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law)
you are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your chariws accounts as carried out under Section 145 of the Charities Act 2011
('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity
Commission under Section 145(5) (b) of the 2011 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by Section 386 of
the 2006 Act.. or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination. or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Susan Ellison
Susan Ellison
30 Whitchurch Close
Padgate
Warrington
Cheshire
WA14JZ
Date:
Page 4

The Little Lot Limited
statement of Financial Activities
for the Year Ended 5 A
ri12024
514124
Unrestricted
fund
514123
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Preschool
163,479
155,516
Investment income
157
145
Total
163,636
155.661
EXPENDITURE ON
Charitab19 activities
Preschool
163,352
169,349
NET INCOMEI(EXPENDITURE)
(13,688)
RECONCILIATION OF FUNDS
Total funds brought forward
14,167
27,855
TOTAL FUNDS CARRIED FORWARD
14,451
14,167
The notes form part of these financial statements
Page 5

The Little Lot Limited
Balance Sheet
ril 2024
514124
Unrestricted
fund
514123
Total
funds
Notes
FIXED ASSETS
Tangible assets
1,254
2,804
CURRENT ASSETS
Cash at bank and in hand
95,555
81.789
CREDITORS
Amounts falling due within one year
{15,034)
(3,102)
NET CURRENT ASSETS
80,521
78,687
TOTAL ASSETS LESS CURRENT
LIABILITIES
81.775
81,491
PROVISIONS FOR LIABILITIES
(67,324) (67,324)
NET ASSETS
14,451
14,167
FUNDS
Unrestricted funds
10
14,451
14.167
TOTAL FUNDS
14,451
14,167
The charitable company is entitled to exemption from audit under Section 477 of the Companies
Act 2006 for the year ended 5 April 2024.
The members have not required the company to obtain an audit of its financial statements for the
year ended 5 April 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections
386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the
charitable company as at the end of each financial year and of its surplus or deficit for each
financial year in accordan￿ with the requirements of Sections 394 and 395 and which
otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the charitable company.
The notes fonn part of these financial statements
Page 6
continued...

The Little Lot Limited
Balance Sheet- continued
ril 2024
These financial statements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
13 .2£>.￿... and were signed on its behalf by:
C P Haines - Trustee
The notes form part of these financial statements
Page 7

The Little Lot Limited
Notes to the Financial Statements
for the Year Ended 5 A
ri12024
ACCOUNTING POLICIES
Basis of preparing the financlal statements
The financial statements of the charitable company. which is a public benefit entity under
FRS 102, have been prepared in accordance with the Charities SORP (FRS 102)
'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance wth the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),. Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland, and the Companies Act 2006. The financial statements have been
prepared under the historical cost convention.
Incomè
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with the use
of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Plant and machinery
33 /0 on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charttable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes wthin the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on
a straight line basis over the period of the lease.
Page 8
continued...

The Little Lot Limited
Notes to the Financial Statements - continued
for the Year Ended 5 A
ri12024
ACCOUNTING POLICIES - Continued
Pension costs and other postryretirement benefits
The charitsble company operates a defined contribution pension scheme. Contributions
payable to the charitable company's pension scheme are charged to the Statement of
Financial Activrties in the period to which they relate.
INVESTMENT INCOME
514124
514123
Interest receivable trading
157
145
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediting)=
514124
514123
Depreciation - owned assets
Hire of plant and machinery
Other operating leases
1,550
2,930
3,901
1.471
1,052
8,375
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 5 April 2024 nor
for the year ended 5 April 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 5 April 2024 nor for the year
ended 5 April 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows:
514124
514123
Nursery staff
No employees received emoluments in excess of £60,000.
Page 9
continued...

The Little Lot Limited
Notes to the Financial Statements - continued
for the Year Ended 5 A ri12024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Charitable activities
Preschool
155,516
Investment income
145
Total
155,661
EXPENDITURE ON
Charitable activities
Preschool
169,349
NET INCOMEI(EXPENDITURE)
(13,688)
RECONCILIATION OF FUNDS
Total funds brought forward
27,855
TOTAL FUNDS CARRIED
FORWARD
14,167
TANGIBLE FIXED ASSETS
Plant and
machinery
COST
At 6 April 2023 and 5 April 2024
30,830
DEPRECIATION
At 6 April 2023
Charge for year
28.026
1,550
At 5 April 2024
29,576
NET BOOK VALUE
At 5 April 2024
1,254
At 5 April 2023
2,804
Page 10
continued...

The Little Lot Limited
Notes to the Financial Statements - continued
for the Year Ended 5 A
ri12024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
514124
514123
Social security and other taxes
Pension Liability
Net Pay
Accruals and deferred income
1.068
939
55
12,972
1.588
1,129
55
330
15,034
3.102
PROVISIONS FOR LIABILITIES
514124
514123
Provisions
67.324
67,324
10. MOVEMENT IN FUNDS
Net
movement
in funds
At
5.4.24
At 6.4.23
Unrestricted funds
General fund
14.167
14,451
TOTAL FUNDS
14,167
14,451
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
n funds
Unrestricted funds
General fund
163,636
(163,352)
284
TOTAL FUNDS
163,636
(163,352)
Page11
continued..

The Little Lot Limited
Notes to the Financial Statements - continued
for the Year Ended 5 A ril 2024
10. MOVEMENT IN FUNDS - continued
Comparatlves for movement in funds
Net
movement
in funds
At
5.4.23
At 6.4.22
Unrestricted funds
General fund
27.855
{13,688)
14,167
TOTAL FUNDS
27,855
(13,688)
14.167
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
155.661
(169,349) (13,688)
TOTAL FUNDS
155.661
(169,349)
(13,688)
A current year 12 months and prior year 12 months combined position is as follovrfs:
Net
movement
in funds
At
5.4.24
At 6.4.22
Unrestricted funds
General fund
27.855
(13.404)
14,451
TOTAL FUNDS
27.855
{13,404)
14.451
A current year 12 months and prior year 12 months combined net movement in funds.
included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
319,297
(332,701)
(13,404)
TOTAL FUNDS
319.297
(332.701) (13,404)
Page 12
continued..

The Little Lot Limited
Notes to the Financial Statements - continued
for the Year Ended 5 A ril 2024
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2024.
Page 13

The Little Lot Limited
Detailed Statement of Financial Activities
for the Year Ended 5 A ril 2024
514124
514123
INCOME AND ENDOWMENTS
Investment income
Interest receivable - trading
157
145
Charitable activitles
Nursery fee income
Other income
Grants
62,556
248
100,675
60.135
95,381
163,479
155.516
Total incoming resources
163.636
155,661
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Hire of plant and machinery
Other operating leases
Rates and water
Insurance
Service charges
Printing and stationery
Sundries
Materials & resources
Meals & snacks
Staff training
Computer So￿are & maintenanc
Trade subscriptions
Accountancy fees
Staff welfare
Professional fees
Plant and maGhinery
114,820
1,326
1.644
2,930
3,901
1,226
1,243
10,649
1,260
(5)
4,415
13,136
457
1.156
1,357
1,259
452
576
1,550
123,519
4,209
1.918
1.052
8,375
1,050
1.208
1.757
215
6,014
10,595
208
4.050
947
1,299
885
577
1,471
163,352
169,349
Total resources expended
163,352
169,349
Net incomel{expenditure)
(13,688)
This page does not fomi part of the ststutory financial statements
Page 14