OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Little Learners

2025-08-31-accounts

Little Learners

Financial Statements

for the

12-month period ended 31: August 2025

Page | |

Contents

Little Learners Information 3
Treasurer’s Report 4
Chartered Accountants Report 6
Statement ofFinancial Activities for the year ending 31stAugust 2025 8
Statement ofFinancial Position for the yearended 31st August 2025 8
Notes to theACCOUNES..............0.ccccceeeeee
eeeeeceseeeeecestceueneseeseecstseesestetetteetseresene

Page | 2

Little Learners Information

Trustees:

The trustees who served during the year, and to the date of this report were:

Chairperson: Sue Gaskin Secretary: Heather Magill Treasurer: Andrea Shaw Trustee Danielle Pierce-Roberts Trustee Jane Tidswell Trustee Lindsey Ormson

Premises:

Old Hall Community Centre Old Hall Road Old Hall Warrington Cheshire WAS 9QA

Bankers:

CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Maling Kent ME19 4JQ

Accountant:

PW Hurst FCMA CGMA Chartered Management Accountant 2 Foxes Hey Cuddington Northwich Cheshire CW8 2UU

Registered Charity No:

1095229

Page | 3

Treasurer’s Report

The Treasurer presents the report and financial statements of Little Learners for the period ended 31st August 2025. .

The accounts have been prepared in accordance with the Constitution, as registered with the Charity Commissioners, applicable law, and the Statement of Recommended Practice, ‘Accounting and Reporting by Charities’; issued in March 2005, and the revised FRS102 reporting guidelines for charities which produce accounts on an accruals basis.

Management

The governing document of Little Learners is its constitution dated 26/05/2016. The management is through a committee 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 £516797and in earning this, it spent £513308, and made a surplus of £3490, fulfilling its financial objectives. Reserves at the end of the year were represented by bank deposits and comply with the PLA guidelines.

With a declining birth rate nationally but a 17% decrease year on year in the local area, uptake in one of our pre-school & Link Club was significantly lower than previous years. On top of this there has beena significant rise in children with additional needs attending both our settings resulting in needing more staff for a smaller cohort to continue to offer a high standard of care. The increase of employers NI imposed on us by the government in April and a continuing rising cost of resources, food etc have resulted in a much lower surplus this year than previous years. Given our financial strong position it was decided not to increase any fees and imposing an increasing cost On parents. The committee is satisfied that there are enough reserve funds to maintain the same high level of service for the foreseeable future.

Page | 4

Reserves policy

The policy is to have three months operating expenses in cash. This was comfortably achieved at the end of the year

The Management committee’s responsibilities.

These are governed by the Little Learner’s constitution and the requirements of the Charity Commissioners. 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

Little Learners is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time its financial position. They are responsible for safeguarding its assets and for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Andrea Shaw

Treasurer

Page | 5

Chartered Accountants Report

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; | have independently examined the accounts of Little Learners for the year ended 31" August 2025. These comprise the Statement of Financial Activities, the Statement of Financial position 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 this report.

This report is made to the Trustees of the registered charity, as a body, in accordance with your instructions. The work has been undertaken so that | can examine the accounts, and report to the Trustees that | have done so, and state those matters that we have agreed to state to them in this report and for no other purpose.

To the fullest extent permitted by law, | do not accept or assume responsibility to anyone other than the Trustees, as a body, for the work or for this report.

Respective responsibilities of Trustees and Examiner

You have acknowledged your duty to ensure that the charity has kept proper accounting records and to prepare accounts that give a true and fair view. The charity's trustees are responsible for the preparation of the accounts. 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 responsibility to:

Basis of Independent Examiner’s report

My examination was conducted in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning 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 limited to those matters set out in the statement below.

Page | 6

Independent Examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in, any material respect, the requirements:

(2) to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.

Signature:

Date: 7° November 2025

P W Hurst FCMA CGMA

Chartered Management Accountant

2 Foxes Hey Cuddington Northwich Cheshire CW8 2UU

Page | 7

Little Learners

Statement of Financial Activities

for the year ended 31st August 2025

Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Income Funds		 Restricted
Income Funds		 Endowment
Funds		 Endowment
Funds		 Endowment
Funds		 Total Funds Total Funds Prior Year Year Funds
Incoming resources Notes
2		 2025
£		 2025
£		 2025
£		 2025
£		 2024
£
Conations and legacies ° ° i?)
Grants 243 468 242,468 239794
Charitable Activities
Investments
Bank interest		 266.565
°
6.624		 266,565
0
6.624		 279410
3256
Sundry Income (uniform sales) 161 141 ie}
total $16 797 ° ° 516.797 522,460
Resources Expended 3
Raising Funds
Cnaritable Activities		 fe)
420.645		 te)
420.645		 °
373782
indirect expenses 79.270 79,270 71983
Bank charges 10 10 10
Governance and regulatory
Depreciation
total		 2.325
11,058
513,308		 [°) 2.325
een°)
-		 -
QO
513.308		 2560
10202
458 537
Net income before investment gains
;		 3.480 0 a) 3490 . 63.923
investments ° ° °
Net Income/(Expenditure) 3.490 3.490 63,923
Other gains and losses ij i’) °
Net Movement in Funds _ 3.450 0 0 3.490 ___ 83,923
Reconciliation of Funds
Total funds brought forward 478.384 ° & 8 413.559
prioryear adjustment 902
Movement in funds 3.490 3.490 63.923
Total funds carried forward 481.874 ° te] 481.874 478 384
Neen ee e
Statement of Financial Position as at 31stAugust August 2025
Notes 2025
Unrestricted
Funds		 2025
Restricted
Income Funds		 2025
Endowment
Funds		 2025
Total Funds		 2024
Prior Year Funds
£ £ £ £ £
Fixed Assets 8
Tangible Assets 84.280 84.280 62.084
+additions ° ° 32.398
- less depreciation 11.058 11,058 10,202
Total fixed assets 73.222 73.222 64.280
Investments 9 ° °
Current Assets 10
Stock ° ° fe)
Oebdtors
Cash at bank and in		 hand "1 L°)
435,522		 °
435,522		 i?)
409,365
Prepayments 2.736 2.736 2.524
Total Current assets 438,257 438,257 411,889
Creditors (< 1year) 12 29,205 29,205 17.385
Accruals 400 400 400
Prior year adjustment ° fe)
Creditors (>1 year) ° ie}
Total Net Current assets 408.652 408 652 394,104
Total assets 481.874 Oo 0 381.874 __478,384
Funds of the charity 481.674 o 0 481,874 478.384
SignatureofoneoftwoTrustees
on
behalf of all trustees		 Signature
—
Uta
(Ges
SS
)Y Wwe		 -
é		 Name
Bh
A8 CW
las Dorringtonthie
7
iw		 Date ofApproval
1HZIZS
thie es
2		 Page

NOTES TO THE ACCOUNTS

for the year ended 31st August 2025

1. Accounting Policies

1.1 Company status

The charity 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.

1.2 Basis of preparing the financial statements

The accounts have been prepared in accordance with the Charities SORP (FRS 102) Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 1 January 2019 and the Charities Act 2011.

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The charity constitutes a public benefit as defined by FRS 102.

1.3 Going concern.

There are no material uncertainties about the charity's ability to continue and so the going concern basis of accounting has been adopted.

1.4 Incoming Resources

Income is recognised in the Statement of Financial Activities (SOFA) when the charity 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 met (5.10 to 5.12 FRS 102 SORP).

1.5 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.

Page | 10

1.6 Fund accounting

Unrestricted 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 specific conditions imposed by the donors or have been raised for a particular purpose. The charity has no restricted funds.

1.7 Assets and depreciation

Tangible fixed assets used for charitable purposes are stated at cost less depreciation and all repairs are written off as incurred. Debtors (including 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 consideration expected to be received.

1.8 Investments

Investments are stated at market value as at the balance sheet date. The SOFA includes the net gains and losses arising in the revaluation and disposals of investments during the year. Investment income is accounted for on an accruals basis. Unrealised gains and losses are calculated by comparing previous balance sheet valuation to the year-end valuation. The charity has no investments.

1.9 Taxation

As Little learners is a charity, no provision is considered necessary for taxation.

1,10 Pension Costs

The charity operates a Defined Contribution pension scheme. Contributions to the scheme are charged to the income and expenditure account as they fall due. (see below)

Page | 11

2 Analysis of Income by activity

Analysis of Income for year end 31st August 2025

Donations and Legacies Unrestricted Funds Total PriorYearfunds
£ £ £
Bonds 450.00 450.00 635.00
Receipts from Fundraising activity 0.00 122.00 122.00
Total Donations/Bonds aang
nein a ca
450.00
450.00
757.00
Grants
Granted Sessions exWarrington Borough 243,467.90 243,467.90 239,794.38
Total Grants ———————
243,467.90
243,467.90
239,794.38
Charitable Activities
Pre-School fees 245,258.13 245,258.13 258,582.50
Breakfast Club fees 0.00 0.00 0.00
Holiday Club 19,355.00 19,355.00 20,070.27
Other Income 1,501.50 1,501.50
Total Charitable Activities 266,114.63 266,114.63 278,652.77
Other
Sundry Income 140.54 140.54 0.00
Gifts 0.00 0.00 0.00
Interest received Savings Accounts 6,624.41 6,624.41 3,256.31
he
tate=Rep
SaSSCSTE
TotalofOtherIncome6,764.95
6,764 95
3,2 6.31
Total Income nn
516,797.48
516,797.48
522,460.46

3 Analysis of Expenditure

See table below.

Page | 12

For the year ending 31st Augus! 2025

Analysis of Expenditure

2025 2025 2024
Raising Funds Unresticted Funds Total PriorYear
£ £ £
Staging fund raising events
Advertising
Total Expenditure on raisingfunds		 0
ie)
0		 ie)
ie)
ie}		 0
(¢)
0
Charitable Activities
Staffwages and benefits 363,449 363,449 332,569
Employer NI contributions 30,365 30,365 16,755
Travelling expenses 78 78 205
Staff Courses 2,293 2,293 1,225
Employer Pension Contributions 10,165 10,165 8,868
Uk entertainment(specialist staffwho teach/entertain children) 1,920 1,920 146
Household 2,176 2,176 1,860
Pre-school snacks 8,273 8,273 8,355
Milk 778 778 943
Refuse Collection 810 778 701
Sports Sesions 354
Uniform 339 339 1,583
Sundry expenses
Total expenditure on Charitable Activities		 0
420,645		 (e)
420.645		 218
373,782
Indirect expenses
Rent 39,140 39,140 39,695
Municipal rates 1,911 1,911 1,653
Health and safety 4,160 4,160 2,605
Payroll outsourced service 1,896 1,896 1,054
Premises insurance 3,299 3,299 3,063
Utility payments (inc water) 5,495 5,495 7,743
Cleaning 4,585 4,585 3,221
Sundry expenses 1,396 1,396 882
Office stationery/printing and postage 3,745 3,745 557
Consumable expenses 8,006 8,006 3,308
Telephone and fax 1,487 1,487 1,264
Premises maintenance expenses 1,828 1,828 3,100
Equipment expensed 2,322 2,322 3,838
Total Indirect charges 79,270 79,270 71,983
Total expenses on Bank and late payment charges
Bank charges 10 10 10
Governance and regulatory
Legal fees 0 0 0
Ofsted 270 270 270
Accountancy fees 400 400 400
Website Fees 50 50 40
Data Protection 52 52 836
DBS service 402 402 150
DataMove Accountancy 356 356 540
Orbit (web based child attainment tool) 605 605 324
PAT testing 190 190 (e)
Total expenses on Governance and regulatory 2,325 2,325 2,560
Total Expenses 502,249 502,249 448.335
Depreciation 11,058 11,058 10,202
Total expenses (inc depreciation) 513,308 513,308 458,537
Page

4 Tangible Fixed Assets

==> picture [431 x 259] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Nursery|fixed|Timber|roof|Nursery|Office| |Tangible|Assets|resources|construction|equipment|equipment|Total| |£|£|£|£|£| |Cost|as|at|1°’ September|2024|50,304.14|7,671.49|21,055.41|5,248.99|84,280.03| |additions|0.00|0.00|0.00|0.00|0.00| |disposals|0.00|0.00|0.00|0.00|0.00| |at|31°’|August 2025|50,304.14|7,671.49|_21,055.41|5,248.99|84,280.03| |Depreciation|charge|for the|year|5,030.41|767.15|4,211.08|1,049.80|11,058.44| |on|additions|0.00|0.00|0.00|0.00|0.00| |on|disposals|0.00|0.00|0.00|0.00|0.00| |at|31°' August|2025|5,030.41|767.15|4,211.08|1,049.80|11,058.44| |Net|asset value|as|at|31st|August 2025|45,273.73|6,904.34|16,844.33|4,199.19|73,221.59|

----- End of picture text -----

5 Paid Employees

5S. Staff Costs

==> picture [294 x 96] intentionally omitted <==

----- Start of picture text -----
a Salaries and Wages £332569 £363449
| | Social security Costs £16755 £30365
Pension Costs (defined £8868 £10165
contribution scheme)
i Total staff Costs £358192 £403979
----- End of picture text -----

All staff are employed by Little Leaners, no staff have contracts with a related party.

5.2 Average Head Count in the Year

==> picture [68 x 35] intentionally omitted <==

----- Start of picture text -----
|||| |---|---|---| |Teaching|Staff| |Support|Staff| |Total|staff|Costs|

----- End of picture text -----

Page | 14

6 Defined Contribution pension scheme

Employees pay 5% of their wages and from September 2022, Little Learners also contributes 5% of their gross wages each month into the Pension Fund. Both these items are shown in the SOFA as expenses. The scheme was introduced in 2017/18 Accounts year. At the end of this financial year, total employer £10165, and employee contributions amounted to £21794, totalling £28055. To date there are no pension liabilities. Fourteen staff contribute to the pension fund.

Contributions are allocated entirely to Unrestricted funds.

Z Fees for examination of Accounts 2024 2025
Cost of Independent examination £150 £150
8 Investments

The charity has no investments.

9 Debtors and prepayments
£2524 £2736
(Insurance premiums) ee
£2524 £2736

10 Cash at bank and in hand

Shawbrook Savings Account £86,066.63 £86,066.63
Cambridge and Counties Bank £88,174.09 £89,809.78
Bank Savings Account £70,436.21 £71,952.91
Bank Current Account £164,166.53 £102,317.51
£521.17 £374.82

11 Creditors and accruals

Amounts due to NI and PAYE £12,369 £28902
£400 £400
Sundrycreditors(pensionfund) £1,463 £303

12 Trustee remuneration and benefits

Trustees receive no remuneration for their activities and any expense payments are not material.

13. Prior Year Adjustment

The funds brought forward to 2024/2025 are understated by £901.08.

Page | 15