Charity Year End Report
Lilliput Learners 31 August 2025
Prepared by Cogs Accountancy Services Limited
Contents
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3 Profit and Loss
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4 Balance Sheet
-
5 Aged Receivables Summary
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6 Aged Payables Summary
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7 Trial Balance
Lilliput Learners Page 2 of 7
Charity Year End Report
Profit and Loss
Lilliput Learners
For the year ended 31 August 2025
| Profit and Loss Lilliput Learners For the year ended 31 August 2025 |
|
|---|---|
| 2025 | |
| Trading Income | |
| Interest Income | 75 |
| Sales | 241,714 |
| Total Trading Income | 241,789 |
| Cost of Sales | |
| Direct Expenses | 7,595 |
| Total Cost of Sales | 7,595 |
| Gross Profit | 234,194 |
| Operating Expenses | |
| Audit & Accountancy fees | 3,785 |
| Bank Fees | 55 |
| Employers National Insurance | 971 |
| General Expenses | 80 |
| Insurance | 1,141 |
| IT Software and Consumables | 531 |
| Legal Expenses | 53 |
| Pensions Costs | 1,936 |
| Printing & Stationery | 938 |
| Rent | 20,000 |
| Repairs & Maintenance | 2,637 |
| Salaries | 114,532 |
| Staff Training | 538 |
| Telephone & Internet | 1,028 |
| Total Operating Expenses | 148,224 |
| Net Profit | 85,970 |
Lilliput Learners Page 3 of 7
Charity Year End Report
Balance Sheet
Lilliput Learners As at 31 August 2025
31 AUG 2025
| Assets | Assets |
|---|---|
| Bank | |
| HSBC Current 91300636 179,632 |
|
| HSBC Savings 22141493 4,234 |
|
| Total Bank 183,867 Current Assets |
|
| Prepaid Expenses 369 |
|
| Total Current Assets 369 |
|
| Total Assets 184,235 Liabilities |
|
| Current Liabilities | |
| Accounts Payable 166 |
|
| PAYE Payable 678 |
|
| Total Current Liabilities 845 |
|
| Total Liabilities 845 |
|
| Net Assets 183,390 Equity |
|
| Current Year Earnings 85,970 |
|
| Drawings - Nicky 3,634 |
|
| Retained Earnings 93,787 |
|
| Total Equity 183,390 |
Lilliput Learners Page 4 of 7
Charity Year End Report
Aged Receivables Summary Lilliput Learners As at 31 August 2025 Ageing by due date
Lilliput Learners Page 5 of 7
Charity Year End Report
Aged Payables Summary
Lilliput Learners
As at 31 August 2025 Ageing by due date
| Lilliput Learners As at 31 August 2025 Ageing by due date |
|||||||
|---|---|---|---|---|---|---|---|
| CONTACT | < | 1 MONTH | 1 MONTH | 2 MONTHS | 3 MONTHS | OLDER | TOTAL |
| Aged Payables | |||||||
| COPY CARE SERVICES | 56 | - | - | - | - | 56 | |
| CR HUT | - | 30 | - | - | - | 30 | |
| eduzone | 80 | - | - | - | - | 80 | |
| Total Aged Payables | 136 | 30 | - | - | - | 166 | |
| Total | 136 | 30 | - | - | - | 166 | |
| Percentage of total | 82% | 18% | - | - | - | 100% |
Lilliput Learners Page 6 of 7
Charity Year End Report
Trial Balance
Lilliput Learners As at 31 August 2025
| ACCOUNT | CODE | ACCOUNT | ACCOUNT TYPE | DEBIT - YEAR TO DATE |
CREDIT - YEAR TO DATE |
|---|---|---|---|---|---|
| 200 | Sales | Revenue | 241,714 | ||
| 270 | Interest Income | Revenue | 75 | ||
| 325 | Direct Expenses | Direct Costs | 7,595 | ||
| 401 | Audit & Accountancy fees | Overhead | 3,785 | ||
| 404 | Bank Fees | Overhead | 55 | ||
| 429 | General Expenses | Overhead | 80 | ||
| 433 | Insurance | Overhead | 1,141 | ||
| 441 | Legal Expenses | Overhead | 53 | ||
| 461 | Printing & Stationery | Overhead | 938 | ||
| 463 | IT Software and Consumables | Overhead | 531 | ||
| 469 | Rent | Overhead | 20,000 | ||
| 473 | Repairs & Maintenance | Overhead | 2,637 | ||
| 477 | Salaries | Overhead | 114,532 | ||
| 479 | Employers National Insurance | Overhead | 971 | ||
| 480 | Staff Training | Overhead | 538 | ||
| 482 | Pensions Costs | Overhead | 1,936 | ||
| 489 | Telephone & Internet | Overhead | 1,028 | ||
| 001 | HSBC Current 91300636 | Bank | 179,632 | ||
| 002 | HSBC Savings 22141493 | Bank | 4,234 | ||
| 598 | Prepaid Expenses | Current Asset | 369 | ||
| 800 | Accounts Payable | Current Liability | 166 | ||
| 825 | PAYE Payable | Current Liability | 678 | ||
| 960 | Retained Earnings | Equity | 93,787 | ||
| 980 | Drawings - Nicky | Equity | 3,634 | ||
| Total | 340,054 | 340,054 |
Lilliput Learners Page 7 of 7
Charity Year End Report
00000000
LILLIPUT LEARNERS PLAYGROUP PRESCHOOL ANNUAL REPORT AND STATEMENTS OF ACCOUNTS FOR THE PERIOD 01 SEPTEMBER 2024 TO 31 AUGUST 2025
Lilliput Learners playgroup preschool Annual Report and Statements of Accounts for the Period Ending 31/08/2025
CONTENTS PAGE Company information 2 - 3 Income Statement 4 Balance Sheet 5 Detailed Profit and Loss 6 - 7
- 1 -
Lilliput Learners playgroup preschool Financial Statements for the Period Ended 31/08/2025
Company Information
Directors
Nicola Anne Sumner Collette Ideoma
Company Number
00000000
Registered Office The Royal Borough Of Windsor & Maidenhead Council Dedworth Community Library Smiths Lane WINDSOR Berkshire SL4 5PE
- 2 -
Lilliput Learners playgroup preschool Financial Statements for the Period Ended 31/08/2025
Company Information
Directors
The directors who served the company during the period were as follows:
Nicola Anne Sumner Collette Ideoma
Principal Activity
Child Daycare Employees The Average number of employees, including directors, during the year was as follows: 2025 : 10 2024 : 16 Small Company Provision This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. This report was approved by the board on 17 March 2026 and signed on its behalf by Nicola Sumner
- 3 -
Lilliput Learners playgroup preschool Financial Statements for the Period Ended 31/08/2025
Income Statement
| Turnover Other Income Cost of raw materials and consumables Staff Costs Depreciation and other amounts written off assets Other Charges Tax (Payable) / Repayment Profit / (loss) |
2025 £ 241,714 75 241,789 (7,595) (117,977) - (30,247) - 85,970 |
2024 £ 163,630 80 |
|---|---|---|
| 163,710 | ||
| (4,403) (106,187) - (33,475) - |
||
| 19,645 |
- 4 -
Lilliput Learners playgroup preschool Financial Statements for the Period Ended 31/08/2025
Statement of Financial Position
| 2025 | 2024 |
|---|---|
| £ | £ |
| Fixed Assets - |
- |
| Current Assets 183,867 97,983 |
|
| Prepayment and accrued Income 368 - |
|
| Creditors | |
| Amounts falling due within one year (845) (835) |
|
| Net Current Assets 183,390 |
97,148 |
| Total assets less current liabilities 183,390 |
97,148 |
| Creditors: | |
| Amounts falling due after one year - - Net Assets 183,390 97,148 Capital and reserves 183,390 97,148 For the year ending 31 August 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities regime. Draft |
|
| These financial statements were approved by the board and authorised for issue on 17 March 2026 | |
| Nicola Sumner |
Director
- 5 -
Lilliput Learners playgroup preschool Financial Statements for the Period Ended 31/08/2025
Detailed Profit and Loss
This page does not form part of the statutory accounts
| Turnover Sales Cost of Sales Purchases Administrative Expenses Staff Costs Wages and salaries Pensions Employers National Insurance Premises Costs Rent Other premises costs Dra |
2025 2024 £ £ 241,714 163,630 (7,595) (4,403) (7,595) (4,403) (115,070) (104,589) (1,936) (1,598) (971) - (117,977) (106,187) (20,000) (16,667) (2,637) (2,462) (22,637) (19,129) Continued next page ft |
2024 £ 163,630 |
|---|---|---|
| (4,403) | ||
| (4,403) | ||
| (104,589) (1,598) - |
||
| (106,187) | ||
| (16,667) (2,462) |
||
| (19,129) |
||
| - 6 - |
Lilliput Learners playgroup preschool Financial Statements for the Period Ended 31/08/2025
Detailed Profit and Loss continued
This page does not form part of the statutory accounts
Administrative Expenses
| Professional Costs Legal fees Accountancy fees Insurance costs Other expenses Telephony/internet Stationery/printing/postage Computer Costs Bank Charges Subscriptions Other expenses Other Income Interest Income Operating Profit Profit / (Loss) on ordinary activity before Taxation Taxation (Payment) / Repayment Net Profit / (loss) Net Profit / (loss) Dra |
2025 £ (52) (3,785) (1,141) (4,978) (1,028) (938) (531) (55) - (80) (2,632) 75 75 85,970 - 85,970 f |
2024 £ (5,574) (3,698) (565) |
|---|---|---|
| (9,837) | ||
| (898) (1,099) (642) (61) (137) (1,672) |
||
| (4,509) |
||
| 80 |
||
| 80 |
||
| 19,645 |
||
| - |
||
| 19,645 |
||
| - 7 - |
Lilliput Learners AGM - 12.05.26
C Ijeoma - Chair
N Sumner - Treasurer
C Harman - Manager
Meeting opened at 08.55am with chair thanking everyone and explaining as to why an AGM needs to be held each year.
Previous AGM notes read out and signed off due to no questions.
Treasurers report - attached
Explained to parents that as a charity we need to have a healthy bank balance so if the unthinkable happened and we had to close then there is suffecient funds to pay all debts and committee memb ers would not be liable.
Manager reported that busy time approaching as yearly boat trip to take place and open days also infomed that the waiting list for next year is looking good and reiterated to parents present to get their forms in early for spaces as they were going to be not many extra spaces available as not too many children are leaving us to go to school next term.
All committee members stepped down for the year and then re-elected again
C Ijeoma - Chair, N Sumner - Treasurer, R Brennon,M Dodds and L Sanderson
No other questions
Meeting closed - 09.25