REGISTERED COMPANY NUMBER: 02696582 (England and Wales) REGISTERED CHARITY NUMBER: 1063372 ort of the Trustees and Unaudited Financial Statements for the Year End ril 2026 The Lttde Lot Limited Susan Ellison 30 Whilthurch Close Padgate Warrsngton Cheshire WA1 4JZ
The Little Lot Limited Contents of the Financial Ststemenls for the Year Ended 5 A ril 2026 Page Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8 to 12 Detailed Slatemenl of Financi81 Acttvities 13
he ittle Lot Limited Re ort of the Trustees for the Year Ended 5 A ri12026 The twstees 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 2026. The Irustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practi applicable to chartties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) leffecttve 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The objectives of the charity are to: 1. Provide quality pre-school education and care through its not-for-profrt company the Little Lot Nursery 2. Provide ouldoor play equipment for use by the pupils of the Stockton Heath Community School 3. Provtde to the pupils of Stockton Heath Communty School free or subsidised places on extra curricular events and activities run by the Little Lot Nursery. The Little Lot Nursery provides a fvn. friendly and stimulating environment for children aged two to five. where the emphasis is on "leaming through play". 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 lo cover the initial achievements of the Eady Leaming Goals in accordance with the Foundation Stage. The nursery is gIStered with Ofsled Early Years to prowde pre-school education and care for 32 children at each session and 24 children for lunch. In September 2001, the Lilde Lot re•regislered with Ofsted to admit children at years old. Significant 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 sour¢e$ Little Lot's income is derived from fees. local authority Free Eady Years Enliuement 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 Eady Years Entitlement at the beginning of the term follong their third birthday. A child is entided 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 limited number of Free 2 Year old Nursery placements. The local authority use criteria to assess rf a child is entitled to it. Little Lot implemented the 30 hour funding to all eligible parents from SepteTnber 2017. The Nurs8ry also provides wrap-around care for Nursery children and Reception class chIldn 81 Stockton Heath Primary School. This involves extra care from 7:30am to 9'.00am and from 3:00pm to 6'.00pm each day. funded with fees paid by parents. FUTURE PLANS Looking forward to 202&27 the numbers of children enrdled are average for a sustainable nursery. Page 1
ittle Lot Limited Re ort of the Trustees for the Year Ended 5 A ri12026 STRUCTURE. GOVERNANCE AND MANAGEMENT Governing documgnt The charity is controlled by its goveming docurnenl, a deed of trust. and constitutes a limrf(ed company, limited by guarantee. as defined by the Companies Act 2006. Organlsatlonal structure The voluntary structure of the company provides long lefm policy, strategic decisions and support for Ihe nursery manager by offering a source of experien and expertise {eg finance, planning, personal. building and educalionl. The trustees attend meetings on a qu8rterfy basis wth sUgroupS for education, finance, building and Way Forward meeting as required. The Nursery Manager is accountable lo the Iruslees and, within the overall strategy sel by the Trustees, is restx)nsible, for the mediurn and day to day leadership and management of the business. This includès determining priorities, proposing and setting objectives, policy and implementation of staff development and support, establishing communications and using managerial skills lo resolve conflict, solve problems and develop the teamwork ethos. The management team consists of qualified staff with earfy years, expertise, this includes senior staff with NVQ or NNEB qualifications and an administrator. With teamwork and essential supwrt 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 paediatric first aid and are trained in the use of a defibrillator, which is shared wth the school.. Risk management The trustees have a duty to identify and review the risk5 to which the charity 15 exposed and to ensure appropriate controls are in place lo provtde reasonable assurance against fraud and error. REFERENCE AND ADMINISTRATIVE DEfAILS Registered Company number 02696582 (England and Wales) Reglstered Charity number 1063372 Register•d offi¢0 Wesl Avenue Stockton Healh Warrington WA4 6HX Trustees C P Haines Trustee Mrs S L Scales Trustee P S Speed Trustee Mrs C L Wadsworth Truslee Miss E Bery Ms V J Pollard Environmental & Sustainability Manager Ms S Taylor Franchisee Company Secretary P S Speed Page 2
The le Limited Re ort of the Tnjstees for the Year Ended 5 A ri12026 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Susan Ellison 30 Whitchurch Close Padgale Warringlon Cheshire WA14JZ Approved by order of the t(fyard of truslees on by.. I J4)LY Zoi . and signed on its behalf P S Speed - Trustee Page 3
Inde endent Exarninerfs Re The Little Lot Limile rt t the Trustees of Independent examinerfs report to the trustees of The Ltttle Lot Limited (Ihe Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 5 April 2026. Responsibilities and basis of report As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061.the 2006 Act,). Having satisfied myself that the accounts of the Company a 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 charity's accounts as carried out under Section 145 of the Charities Act 2011 {'the 2011 Act.). In carying out my examination I have followed the Direcltons given by the Charity Commission under Section 145(51 Ibl 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 rne caLJse to believe= accounting records were not kept in respect of the Company as qUired by Section 386 of the 2006 Act; or the accounts do nol accord with those records., or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Acl other than any requirement that the accounts give a true and fair vW which is not a matter considered as part of an independent examination., or Ihe accounts have not been prepared in accordance with the methods and principles of the Stalement of Recommended practi 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 concems and have come auoss no other matters in connection with the examination to which allenlion 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 Lol Limited Statement of Financial Activities for the Year Ended 5 A ril 2026 514126 Unrestricted fund 514125 Total funds Notes INCOME AND ENDOWMENTS FROM Charitable activities Preschool 174,499 177.190 Investment income 155 188 Totsl 174,654 177,378 EXPENDITURE ON Charltable actlvities Pschool 173,985 152,057 NET INCOME 669 25,321 RECONCILIATION OF FUNDS Total funds brought forward 39,772 14,451 TOTAL FUNDS CARRIED FORWARD 40.441 39.772 The notes fomi part of these financial statements Page 5
h Little Lot Lirnited Balance Sheet 5A ri12026 514126 Unrestricted fund 514125 Tolal funds Notes FIXED ASSETS Tangible a55ets 8,659 1.214 CURRENT ASSETS Debtors Cash at bank and in hand 3,312 101,636 119.157 104,948 119.157 CREDITORS Amounts falling due wthin one year {5,8421 (13,2751 NET CURRENT ASSETS 99.106 105,882 TOTAL ASSETS LESS CURRENT LIABILITIES 107.765 107.096 PROVISIONS FOR LIABILITIES 10 {67,324} 167,324} NET ASSETS 40,441 39.772 FUNDS Unrestricted funds 11 40,441 39,772 TOTAL FUNDS 40,441 39,772 The charitable company is entitled to exemption from audit under Section 477 of the Companies Ad 2006 for the year ended 5 Ap¥tl 2026. The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for {al ensuring that the charilable company keeps accounting CordS that comply wth Sections 386 and 387 of the Companies Act 2006 and {b) preparing financial statements which give a true and fair view of Ihe state of affairs of the charitable company as at the end of each financial year and of its surplus or defictt for each financial year in accordance wth the requirements of Section5 394 and 395 and which otherwise comply wilh Ihe requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial slalements Page 6 continued...
The Little Lot Limited Balance Sheet- continued ri12026 These financial statements have been Prepared in accordance with the promsions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trust88s and authorised for issue on 7....JLLq....ax).l.w........ and were signed on its behalf by." P S Speed- Trustee The notes fomi part of these financial slatements Page 7
The Little Lot Limited Notes to the Financial Slalements for the Year Ended 5 A ril 2026 ACCOUNTING POLICIES Basis of proparlng the Ilnanclal statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance wth the Chants"es SORP {FRS 1021 '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) leffeclive 1 January 20191,. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The finanual statements have been prepared under the histori¢al ¢ost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entill6m6nt lo the funds, it is probable thal the income wll be reiVed and the amount can be measured reliably. Expendlture Li8bilities are recognised as expenditure as soon as Ihere is a legal or constructive obligation committing the charity lo that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the arnount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been dassrfied under headings that aggregate all cost related to the category. Where costs cannot be direcdy 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 al the following annual rates in order to bwite off each asset over ils estimated useful life. Plant and machinery 33% on cosl Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unreslri¢ted fvnds can be used in accordance wth the charrtable objectives at the discretion of Ihe Irustees. Restricted funds can only be used for particular restricted purposes wthin the objects of the charity- Reslriclions arise when specified by the donor or when funds ar6 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 commitJnents Rentals paid under operating leases are charged to the Statement of Financial Activities on straight line basis over Ihe pericNJ of the lease. Page 8 continued...
The Little Lol Limtted Notes to the Financial Statements - continued for the Year Ended 5 A ri12026 ACCOUNTING POLICIES- continued Penslon costs and other poslryretlrement benefits The charitable company operates a defined conlributs.on pension scheme. Contributions payable to the charitable companys pension scheme are charged lo the Statement of Financial Activities in the period to which they relate. INVESTMENT INCOME 514126 514125 Interest receivable - trading 155 188 NET INCOMEIIEXPENDITURE) Net incomellexpenditure) is stated after chargIn{credIting}'. 514126 514125 Depreciation - owned assets Hire of plant and machinery Other operating leases 594 2,136 6.667 1.650 2.455 5,000 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 5 April 2026 nor for the year ended 5 April 2025. Trustees. expenses There were no trustees. expenses paid for the year ended 5 April 2026 nor for the year ended 5 April 2025. STAFF COSTS The average monthly number of employees during the year was as follows.. 514126 514125 Nursery staff No employees receNed 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 ril 2026 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Charitable adlvities Preschool 177.190 Investment income 188 Total 177,378 EXPENDITURE ON Charitable activities Preschool 152,057 NET INCOME 25,321 RECONCILIATION OF FUNDS Total funds brought fOard 14,451 TOTAL FUNDS CARRIED FORWARD 39,772 TANGIBLE FIXED ASSETS Plant and machinery COST At 6 April 2025 Additions 32,440 8,039 At 5 April 2026 40,479 DEPRECIATION At 6 April 2025 Charge for year 31.226 594 At S April 2026 31,820 NET BOOK VALUE At 5 April 2026 8.659 At 5 April 2025 1,214 P8ge 10 continued...
The Ltttle Lot Limf(ed Notes lo the Financial Statements - conb.nued for the Year Ended 5 A ril 2026 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 514126 514125 Prepayments and accrued income 3,312 CREDITORS: AMOUNTS FALLING DUE ThIN ONE YEAR 514126 514125 Social security and other taxes Pension Liability Accruals and deferred income 2.902 1,182 1,758 1,359 562 11.354 5,842 13,275 10. PROVISIONS FOR LIABILITIES 514126 514125 Provisions 67,324 67.324 11. MOVEMENT IN FUNDS Net movement in funds At 5.4.26 At 6.4.25 Unrestricted funds General fund 39.772 669 40.441 TOTAL FUNDS 39.772 669 40,441 Net movement in funds, induded in the above are as follows: In(x)ming resources Resources Movement expended in funds Unrestricted funds General fund 174.654 1173,985) 669 TOTAL FUNDS 174.654 1173,985) 669 Page11 continued...
The Little Lol Limited Notes to the Financial Statements - continued for the Year Ended 5 A ri12026 11. MOVEMENT IN FUNDS- continued Comparatives for movoment In funds Net movement in funds At 5.4.25 Al 6.4.24 Unrestrlcted funds General fund 14,451 25,321 39,772 TOTAL FUNDS 14,451 25,321 39,772 Comparative nel movement in funds, included in the above are as follows.. Incoming resources Resources Movement expended in funds Unrestricted funds General fund 177,378 1152,0571 25,321 TOTAL FUNDS 177.378 1152.05n 25.321 12. RELATED PARTh DISCLOSURES There were no related party transactions for the year ended 5 April 2026. Page 12
ittle Lot Limited Detailed Slalement of Financial Aclivilies for the Year Ended 5 A ril 2026 514126 514125 INCOME AND ENDOWMENTS Investmgnt income Interest receivable trading 155 188 Charitable activities Nursery fee income Other income Grant5 45,839 203 128,457 41.076 169 135,945 174.499 177,190 Total incoming resources 174,654 177,378 EXPENDITURE Charitablp a¢tivitio$ Wages Social security Pensions Hire of plant and machinery Other operating leases Rates and water Insurance Service charges Printing and stationery Sundries Materia15 & resources Meals & snacks Staff training Computer SOfare & mainlenanc Trade subscriptions Accountancy fees Staff welfare Professional fees Plant and machinery 117,699 2.199 1.605 2.136 6.667 1.530 1,880 16,756 398 98.761 1.789 1.453 2.455 5.000 1.182 1,304 17.217 655 56 4.517 11.043 953 528 1,346 1,212 358 578 1.650 5,739 12.155 323 1,375 1,422 902 605 594 173,985 152.057 Total resources expended 173,985 152,057 Net in¢ome 669 25.321 This page does not form part of the statutory financial statements Page 13