## 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<br>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 

- e Select suitable accounting policies and apply them consistently 

- e Make judgements and estimates that are reasonable and prudent 

- e State whether any applicable accounting standards have been followed, subject to any material departures disclosed and explained in the Financial statements. 

- e Prepare the financial statements on an on-going basis, unless it is inappropriate to assume that Little Learners will continue its operations. 

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: 

- e examine the accounts under section 145 of the Charities Act. e _ to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5) (b) of the Charities Act; and 

- e to state whether matters have come to my attention. 

## 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: 

- e to keep accounting records in accordance with section 130 of the Charities Act; and 

- e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 

(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<br>Funds|Unrestricted<br>Funds|Restricted<br>Income Funds|Restricted<br>Income Funds|Endowment<br>Funds|Endowment<br>Funds|Endowment<br>Funds|Total Funds|Total Funds|Prior|Year|Year|Funds||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Incoming resources||Notes<br>2|2025<br>£|2025<br>£||2025<br>£|||2025<br>£|||2024<br>£||||
|Conations and legacies|||°|||||||°||||i?)||
|Grants|||243 468|||||||242,468||||239794||
|Charitable Activities<br>Investments<br>Bank interest|||266.565<br>°<br>6.624|||||||266,565<br>0<br>6.624||||279410<br>3256||
|Sundry Income (uniform sales)|||161|||||||141||||ie}||
||total||$16 797||°|||°||516.797||||522,460||
|Resources Expended||3||||||||||||||
|Raising Funds<br>Cnaritable Activities|||fe)<br>420.645|||||||te)<br>420.645||||°<br>373782||
|indirect expenses|||79.270|||||||79,270||||71983||
|Bank charges|||10|||||||10||||10||
|Governance and regulatory<br>Depreciation<br>total|||2.325<br>11,058<br>513,308||[°)|||2.325<br>een°)<br>-|-<br>QO<br>513.308||||||2560<br>10202<br>458 537||
|Net income before investment gains<br>;|||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||
|N**e**en ee|||e|||||||||||||
|Statement of Financial||Position||as at 31stAugust||August|||2025|||||||
|||Notes|2025<br>Unrestricted<br>Funds|2025<br>Restricted<br>Income Funds||2025<br>Endowment<br>Funds|||2025<br>Total Funds||2024<br>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<br>Cash at bank and in|hand|"1|L°)<br>435,522|||||||°<br>435,522||||i?)<br>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<br>on<br>behalf of all trustees||Signature<br>—<br>|<br>Uta<br>(Ges<br>SS<br>)Y Wwe|||-<br> é|Name<br>Bh<br>A8 CW<br>las Dorringtonthie<br>7<br>iw|||||Date ofApproval<br>1HZIZS<br>thie es|<br>2 |Page|||||9|



## 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<br>nein a ca<br>450.00<br>450.00<br>757.00|||
|Grants||||||
|Granted Sessions exWarrington Borough|||243,467.90|243,467.90|239,794.38|
|||Total Grants|———————<br>243,467.90<br>243,467.90<br>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<br>tate=Rep<br>SaSSCSTE<br>TotalofOtherIncome6,764**.**9**5**<br>6,764 95<br>3,2 6.31|||||
|||Total Income|nn<br>516,797.48<br>516,797.48<br>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<br>Advertising<br>Total Expenditure on raisingfunds||0<br>ie)<br>0|ie)<br>ie)<br>ie}|0<br>(¢)<br>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<br>Total expenditure on Charitable Activities||0<br>420,645|(e)<br>420.645|218<br>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<br>|13|



## 4 Tangible Fixed Assets 


**----- Start of picture text -----**<br>
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|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 -----**<br>


## 5 Paid Employees 

5S. Staff Costs 


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


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

5.2 Average Head Count in the Year 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|Teaching|Staff|
|Support|Staff|
|Total|staff|Costs|

**----- End of picture text -----**<br>


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