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
follo￿ng 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 chIld￿n 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 sU￿groupS 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 v￿W 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
P￿school
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 re￿iVed 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 fO￿ard
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 SOf￿are & 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