Little Learners
Financial Statements
for the
12-month period ended 31st August 2024
Pagel I

Contents
Little Learners Information..................................................................................
Treasurer's Report...
Chartered Accountants Report.
Statement of Financial Activities for the year ending 3 1st August 2024,..
Statement of Financial Position for the year ended 3 1st August 2024 .
Notes to the Accounts.
Page12

Little Learners Information
Trustees:
The trustees who served during the year, and to the date of this report were:
Chairperson:
Secretary:
Treasurer.,
Trustee
Trustee
Trustee
Sue Gaskin
Heather Magill
Andrea Shaw
Danlelle Plerce-Roberts
Jane Tidswell
Lindsey Ormson lappolnted I" December 2023)
Premlses:
Old Hall Community Centre
Old Hall Road
Old Hall
Warrington
Cheshire
WA5 9QA
Bankers:
CAF Bank Limlted
25 Kings Hill Avenue
King5 Hill
West Malin8
Kent
ME19 4JQ
Accountant:
PW Hurst FCMA CGMA
Chartered Management Accountant
2 Foxes Hey
Cuddlngton
Northwlch
Cheshire
CW8 2UU
R¢glstered Charity No:
1095229
Page13

Treasurer's Report
The Treasurer presents the report and financial statements of Little Learners for the period ended
31" August 2024.
The accounts have been prepared in accordance with the Constitution, as regigcered with the Charity
Commissioners, applicable law, and the Statement of Recomrnended Practice, "Accounting and Re-
porting by Charitles issued in March 2005, and the revised FRS102 reporting guidelines for charities
which produce accounts on an accruals basis.
Management
The governing document of Llttle Learners is its constitution dated 2610512016. The management is
through a commlttee of volunteers. The day-to-day running of the charity is via a team of paid staff.
None of the management committee receives any remuneration or benefits in kind.
Review of the financial position.
During the period, the charity's income amounted to £522,460 and in earnin8 this, it spent £458,536,
and made a surplus of £63924, f ulf illing its financial objectives.
Reserves at the end of the year were represented by bank deposits and comply with
the PLA guidelines.
The committee is satlsfled that there are enough reserve funds to maintain the same high level of
service for the foreseeable f uture.
Reserves pollcy
The policy is to have three months operating expenses in cash. This was comfortably achieved at the
end of the year.
The Management commlttee's responsibilities.
These are governed by the Little Learner5, constitution and the requirements of the Charity
Commlssioners. Little Learners is required to prepare financial statements which give a true and fair
view of the state of its activities, and of the income and expenditure for that period, In preparing
these statements, it is required to
Select sultable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
State whether any applicable accounting standards have been followed, subject to any
material departures dlsclosed and explained in the flnancial statements.
Prepare the financial statements on an on-going basis, unless it is inappropriate to assume
that Little Learners will continue its operatlons.
Little Learners Is responslble for keeping proper accounting records which disc105e with reasonable
accuracy at any time its financial position. They are responsible for safeguarding its a55ets and for
taking reasonable steps for the prevention and detection of fraud or other irregularities.
Andrea Shaw
Treasurer
Page14

Chartered Accountsnts Report
th
In accordance with the letter of engagement dated 11 January 2011, and to assist you to fulfil your
duties to comply with the requirements of the Charity Commissioners; I have independentlv
examined the accounts of Little Learners for the year ended 31" August 2024. These comprise the
Statement of Financial Activities, the Statement of Financial positlon and the related notes from the
accounting records and the information and explanations you have given to me, These accounts are
Set out below in thls report.
This report is made to the Trustees of the registered charityi as a body, In accordance with your
Instrurtion5. The work has been undertaken 50 that I can examine the accounts, and reportto the
Trustees that I have done $0, and state those matters that we have agreed to state to them In this
report and for no other purpose.
To the fullest extent permStted by law, I do not accept or assume responslbillty to anyone other than
the Trustees, as a body, for the work or for this report.
Respectlve responslbllltles of Trustees and Examlner
You have acknowled8ed your duty to ensure that the Charlty has kept proper accountin8 records and
to prepare accounts that give a true and fair view. The charity's trustees are responslble for the
preparation of the account5. The charity's trustees consider that an audit is not required for this year
under section 144 of the Charities Act 2011 (the Charities Act} and that an independent examination
is needed.
It Is my responsibillty to.,
examlne the accounts under sectlon 145 of the Charities Act.
to follow the procedures laid down In the general Directions given by the Charity
CommSssion under sertion 14515) Ibl of the Charities Act; and
to State whether matters have come to my attention.
Basls of Independent Examlner's report
My examination was conducted in accordance with the General Dlrertlons 8lven by the Charlty
Commlssion. An examination include5 a revlew of the accountlng records kept by the charity and
comparlson of the accounts presented wlth those records. It also Includes conslderatlon of anv
unusual items or di5c105ure5 in the accounts and seeking explanations from you as trustees
concernln8 any such matters.
The procedures undertaken do not provide all the evidence that would be required In an audit, and
consequently no opinion Is given as to whether the accounts present a 'true and fair, view, and the
report is limlted to those matters set out in the statement below,
PagelS

Independent Examiner's statement
In connection with my examination, no matter has come to my attention:
111 which gives me reasonable cause to believe that in, any materlal respert, the requlrements..
to keep accounting records in accordance with section 130 of the Charities Act,. and
to prepare accounts which accord with the accounting records and comply with the
accounting requirement5 of the Charities Act have not been met,. or
(2) to whlch, in my opinion, attention should be drawn to enable a proper understanding of the
accounts to be reached.
signature:
Date:
th
20th December 2024
P W Hurst FCMA CGMA
Chartered Management Accountant
2 Foxes Hey
Cuddington
Northwich
Cheshire
CW82UU
Page16

Statement of Financial Activities
for the year ended 31st August 2024
Unrestricted
Funds
Restricted
Endowment
Income Funds Funds
2024
2024
Total Funds
2024
Prior Year Funds
2023
N￿e8
2024
Incoming resources
Donations and legacies
Giants
Charitable ktwrfa'es
veslnEnis
Bank interest
Sundry Incon% lunrfoim sales)
total
239,794
279,410
239,794
279,410
166107
266713
3,256
3,256
2353
522,460
522,4fyJ
435,173
Resources Expended
Raising Funds
Charitable ￿t￿￿'e6
Indirect exFenses
eank charge8
Governance and regulatory
Depreo'alion
373,782
71,983
10
373,782
71,983
10
2,560
10,202
458,536
339000
65426
1978
10723
417,132
10,202
458,536
lotsl
Net Inconk before invesbTrnl gains
83,924
63,924
18,041
Investr￿nts
Nei InconWIExpendthiiel
63,924
63,924
18,041
Other 9ains and losses
Net Moviment in Funds
63,924
63,924
18.041
R•¢onciliation ol Funds
Tokl funds brought fo￿rd
Prior year adjuslnRnt
Moven%nl in funds
Total fvnds carried lorward
413,559
4,053
63,924
481.536
413,559
4,053
63,924
481,536
395,518
13
18,041
413,559
Page17

Statement of Financial Position
as at 31st August 2024
Notès
2024
Unrestiided
Funds
2024
2024
R85tri¢ted Endowm•nl
In¢om• Fund$
Funds
2024
Total Fund$ Prtor Yiar Funds
Fixed A$￿ts
Tangibk knls
+addthns
. less depreoabon
Total fixed assets
62,084
32,398
10,2D2
84,2
72,645
32,398
10,202
84,280
10,723
62,084
vesln*nls
Cuffont Assèts
Slrxk
Debto
Cash ai bank and in hand
Prepaytrents
Total Currenl assels
10
409,365
2,S24
411,889
409,365
2,524
411,889
&$5,502
2,175
7,677
Cr¢ditors l< 1yoail
als
14,232
400
14,232
15,802
Ciiditoi$1>1 yiarl
TolaS Nei Current asseis
397,2
397,2S8
351,475
Total ass
481,536
481,536
413,559
Fund5 ollhe ¢harrty
481,5
481,536
413,559
natui?
Name
Date ot A
ioval
AfKkea sUcJJJ
23111
Sgnalure ol one oftho Twslees
l(fJ thffiw
20122
on beham ol al IDJslees
Page18

NOTES TO THE ACCOUNTS for the year ended 31st August 2024
l. Accounting Policies
Company status
The charlty is a standard charity. In the event of the charity being wound up the trustees would
decide on the distribution of its assets to the users of the pre-school and other charities, as
determined by the trust deed, and constitution.
Basis of preparing the financial ststements
The accounts have been prepared in accordance with the Charities SORP IFRS 1021 Statement of
Recommended Practice: Accounting and Reporting by Charities preparlng their accounts in
accordance with the Financlal Reporting Standard applicable In the UK and Republic of Ireland IFRS
102) issued on l January 2019 and the Charities Act 2011.
These accounts have been prepared under the historlcal cost convention with items recognised at
cost or transaction value unless otherwise Stated in the relevant notelsl to these accounts.
The charity constitutes a public benefit as defined by FRS 102.
Going concern.
There are no material uncertainties about the charity's abS1ity to continue and so the going concern
basi5 of accounting ha5 been adopted.
Incoming Resources
Income is recognised in the Statement of Financlal Activities ISOFAI when the charlty is entitled to
the funds, the receipt is probable, and the amount can be measured reliably. Grants and donations
are included in the SOFA when the general income recognition criteria are met15,10 to 5.12 FRS 102
SORP).
Resources Expended
Expenditure and creditors are recognised when a present legal and constructive obligation exists at
the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit
will be required to settle the obligation, and the amount can be measured reliably. Expenditure is
measured on an accruals basis. Resources expended are allocated to the particular activity where the
cost relates to that activity.
Page19

Fund accounting
Unrestrirted funds are shown separately in the SOFA. They are available for use at the trustee's
discretion in furtherance of the general objects of the charity. Restricted funds are those subject to
5peclfic conditions imposed by the donor5 or have been raised for a particular purpose. The charlty
has no restricted funds.
Assets and depreclation
Tanglble flxed assets used for charltable purposes are stated at cost less depreclation and all repalr5
are written off as Incurred. Debtors lincludlng trade debtors and loans receivable) are measured on
initial recognition at settlement amount after any trade discounts or amount advanced by the
charity. Subsequently, they are measured at the cash or other consideratlon experted to be received.
Investments
Investments are stated at market value as at the balance sheet date, The SOFA Includes the net gains
and losses arlslng in the revaluatlon and dlsp05a15 of investments during the year. Investment income
is accounted for on an accruals basis. Unrealised gains and losses are calculated by comparin8
prevlous balance sheet valuatlon to the year-end valuation. The charlty has no investments.
1.9 Taxation
As Little learners is a charity, no provision15 Considered necessary for taxation,
1.10 Penslon Costs
The charity operates a Deflned Contribution pension scheme, Contrlbutions to the scheme are
charged to the Sncome and expenditure account as they fall due.
Page | 10

Analysis of Income by activity
Analysis of Income
for year end 31st August 2024
Donatlons and Legacies
Unrestricted Funds
Total
Prlor Year funds
Bonds
635.00
635.00
600,00
Total DonatlonslBonds
635.00
635.00
819.30
Grants
Granted Sessions ex Warrington Borough
239,794.38
239,794.38
166,107,48
Total Grants
239,794,38
239,794.38
166,107.48
Charltabl8 Actlvltl88
Pre.School fees
HolKlay Club
Receipts from Fundraising activity
Other
258,582.50
20,070.27
122.00
0,00
278,774.77
258,582.50
20,070.27
122.00
0.00
278,774,77
242,921.49
21,692.75
219,30
1,279.00
266,112.54
Totsl Charitsble Actlvtties
Total Bond, and charitable activities
279,409.77
279,409,77
243,740,79
Other
Sundry Income
Gits
Interest receNed Savings kcounts
0.00
0.00
3,256.31
0,00
0.00
3,256.31
165.54
0,00
2,785.58
Total of Other Income
3,256.31
3,256.31
2,951.12
Total Income
522,460.46
822,460,46
435,990.44
Analysis of Expenditure
See table below.
Pagel 11

Analysls of Expendlture
For the y•aT endlng 31st August 2024
2024
Unrestlcted Funds
2024
2023
Total Prlor Yeai
Ralslng Funds
staaing fund raising eveiits
Atherti8ing
Total Expendltur• on ral$ing lunds
Charltabla Actlvltlo•
Staff wage8 and benefit8
EmF4oyer Nl contribulon8
Travelling expen806
Stsff Cour8e8
EmFloyer Pension c0ntrfbu￿on5
Uk •ntertainmentl8pwali818taff who teachlontartain chlldrenl
Hou8ehold
Pr&8chool $nack8
Mllk
Relu8e Collectlon
Swrt8 8688ion8
Uniform
Sundry oxponse8
Total •xp•ndltur• on ChJrlt•ble Actlvltl•s
332,589 332,569 302,773
16,755
18,755
15,749
205
205
1,225
1,225
8,868
8,868
1,702
8,580
2&8
1,￿5
5,1&8
949
713
1,860
1,860
8,355
8,355
943
943
701
701
354
354
1,583
1,583
218
218
373 782 373 782 339 orxi
810
Indlrèct •xp•ns•s
Rent
Munldpal rate8
Health and safety
Payroll out8ourced •6rvice
Pro￿88$ Insurance
U￿litY payments Ilnc waterl
Cleanlng
Sundry expen808
offl¢8 8tat5on8rylprfnlng and P￿tegI
Con8umeble exFen8es
Telephone and fax
Premises malntsnanca expern
Equipm8nt expensed
Total Indlrect ¢harg•8
39,695
1,853
2,805
1,OY
3,083
7,743
3,221
882
557
3.308
1,284
3,100
3838
39,895 38,845
1,853
6,034
2,605
1,643
1,054
2,60g
3,063
1,098
7,743
2,971
3,221
2.285
882
2,271
557
3,308
3,205
1,378
70
3,100
3838
71983 65 421
Total expen8e8 exc 8ank and late paymont charge8
Bank ch8rg68
10
10
Gov•rnance and r•gulatory
Legal lee8
Of8ted
Accountancy fe88
data Protedon
DBS 8ervice
Webglte Fee8
Datsmove knountancy
Ort4t Iweb based child attainm6nt tool)
Total exFenses on Governance 8nd regulatory
270
400
270
400
315
350
40
836
150
540
324
836
150
540
324
65
Total Evnse8
448 334
448 334 4c6 404
Depredalon
10,202
10,202 10,7YJ
Total eXFense8 {inc d8precia#onl
4585
458 536 417,127