## **Charity Year End Report** Lilliput Learners 31 August 2025 Prepared by Cogs Accountancy Services Limited ## **Contents** - **3** Profit and Loss - **4** Balance Sheet - **5** Aged Receivables Summary - **6** Aged Payables Summary - **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