Compw registration nwnber. 06967807 Chatity registrdtiofj nurnber: 1134289 St Joseph's Little Rascals Limited (A company limited by gurntee) forthe Year Ended 31 Juty 2024 Hayrison Salmon As50¢iates Limited Suite 21 ChoTley Business & TeCh[logY Centre Euxton LaDe Chorley Lancashire PR7 6TE
St Josepb'b Littl¢ Rcal8 Limited Contents Strategic Report 3to4 Independent ExaminS Report Statement of FRD4ti¢ial Activities Ba]ance Sheet Notes to the Financial Statemen 8toll
St Joseph's Little Rascals Limited Reference and Administrative Details Trustees Lesley Clarkson Principal Offke St J(Iseph's Catholic Priw SclLooI Chorl¢y PR6 OJF Company RegiJtrn¢ion Number 967807 Charlty Registration Number 1134289 Independent ExaA]thier Suit¢ 21 Chorley Business & Techuology Centre T¢TrdC¢ Euxton Lane Chorley PR7 6TE Page I
St Joseph's Little Rascals Limited Strategie Report for the Year Ended 31 July 2024 The trustees. who are director5 for the purposes of company law, present their strategic repon for the year ended 31 July 2024, in compliance with $414C of the Companie5 A¢t 2006. FinAnci#l review Policy on reserves The trUseS aim to maintsin reserves to cover betw¢¢n three and six months expenditttre. The 5trat¢gi¢ report was approved by the trustees of the charity on 28 March 2025 and Sie on its b¢half by.. rs Annie Douglas TNstee Page 2
St Joseph's Little Raseydls Limited Trnstees. Report The trustees, who are directors for the purposes of company law. present the annual re)rt together with the financAal stateujeuts of the char&table compony for the yew ended 31 Juty 2024. Objectiv&q #ttd activitif8 Objects andalmT The aim of the charity are to provide cbild¢aFe olld U¢allOnal seryices for the beDefit of the ¢ornmunty. in ptirtl¢, without limitatioffj before after s¢hool services in the of Chorley. L4ncasbir¢. Publle bthefii To provide childcare and educational serviees for the b¢nefft of the commutiity. The biLStees ¢onfirn) that they have complied Twttb the r¢quirements of sectÈon 4 of th¢ Charities Act 201 I to have due regwd to the public tnefit guidance publisbed by th¢ Crity Commission for Engknd and Wal¢s. Structure. g0Venllet atyd Jllan4gemtnt Org4nts4thinalstructhre The cJ]arity has a managerneDt committe of to 4 members. It 15 constityted to meet tivice 8 yw and is responsible foT the strategic dtrectton and lleY of the ¢harity. The commite has a wide rdt)ge of ski115 relevan¢ to the puropse of the charity. FRllanci41 illstruments Obiecthw &ndptsli¢i¢g The trustees bave a duty to identify and review the risks to Ivhi¢h th¢ charity is expowl and to ensure appropriate controls I Èti place to provide reasonable urallee against fraud and error. The tnLStees (who are also the directors of St joseph's Little R1$ Limited for the purpo of company ]aw) are responsiTrJle for prepari1 the Itees, report aDd the financial staternents in accordattce with the United Kingdom Accountttig StsDdaTds (Unitrd Kingdom Genetalty Acccpt¢d Accounting Practice) and applicable law and Tegulations. Company law requires the tnthes to Prepare f]DancI slateÈnents for e4ch financial ye8r. Under company law the trustees must tTrot approve the financiat statements unless they Bre satisfied that they give a tre and fair view of the state of affairs of the £baritable company and of its tn¢oming resources and 8pp5ication of resow¢es, including its iti¢om¢ and expenthtir4 for that per&(xL In these fiDan¢i41 steMts. the truste¢$ are required to: Select suitable aceouoting policies and apply them CstI. obserye tbe meth(xL% and Principles in the clritieS SORP. state whether applicable UK A¢countÈng StsDdards have been folIowe4I SUbjt to w twerial deparb disclosed and explained in the financial statements" and pr¢par¢ the firkanciat staiements OD th¢ going coThcern IR8is it is inappropriate to presutne that the Iwitable company wi]1 contiUll¢ JD busin. Th¢ trustees are re5ponsiTr)le for keeping ad¢qyate accounting records that a sufficient to sbow explain tbe haritable companys trat)sactions and di%105¢ with re&sonable accuracy at any lime the fi]]an¢ial position of the charitable company alld enable them to eLsure that the firtancial Swernts compty with the Companies Act 2(K)6. They are 81$0 r¢sponsible for safeguarding the assets of the cbaritable mpAnY and hence for tsku re&8onabl¢ steps fw the prevention and detectkon of fraud other iegttle$. Page 3
St Joseph'5 Little Rascals Limited Trustees, Report The annual report was approved by the trustees of the charity on 28 March 2025 and signed ort its behalf by: Mrs Anni¢ Douglas Trustee Page 4
St Joseph's Little Raal$ Limited Independent ExamiDer's Report to the trustees of St Joseph's Little Rascals Limited I report on the accounts of the chlty forthe year ellded 31 Juty 2024 are set out on pages 6 10 11 . Respeftiye responsibilities of trustees aod examiner The truste¢5 (who are also the directors of tbe company forthe put[M of COMFW law) are resp)nsible for the preparation of th¢ accounts. The trstres consider that audtt is not reqllid for this year undtt sertiLm 144(2) of the Cbarities Act 2011 (the 2011 Act} and that an iDd¢t¢ndent exami]0 is llde¢L Having salisfi¢d myself that the cbatity is not subjxt to audit under compw law and is eli7)Ie for independent examination, It is my responsll)ility to: exatnin¢ the a¢¢owits under seLtiott 145 of tbe 2011 Aer. to follow the pro¢edures laid doMIL in the general Dtrections given by the Charity Commission uth s¢¢tion 145(5)(b) of the 2011 ALL and 10 State whether I)articul matters bave cOe to my atlentio Basis of indepettdent examiner's pOrt My exinninatson was Carried out in aCCordate wttb the geral Directions given by the CTrRrity Commission. An examinatioD inchmjes a review of the accounttDg rKords kept by the cbarity a comparison of the accounts presemed with those record8. It also ]ludeS wnsideration of any unusual items or disclosures in the a¢couttts. and seeking exp]aatIOnS from you as trystees concerning any such matters. The procedwrs und¢rtak¢n do not provide a]1 the evid¢n¢¢ would be required ilk an audit and consequelltty no OPiDion is given a5 to whether the accownts pres¢nl a 'true aDd fair view, attd the r¢port is limited to those JDatt5 set out in th¢ statelnent below. Ind¢peNdeDt exarniner's statement In COJRnection with my examinati DO h&$ come tomy aiienlio (l) whicb gives me re&%onable cause to believe that in any tnatettal r¢5F¢£t the requtrenwts: . to keq> accoimting record8 im a¢¢ordallce with section 386 ofthe Companies Act 2¢M)6; and . to pware accounts which accord with the accounting records. comply with the accounttng requ1Ments of 5¢Ction 396 of the comp11¢$ Art 2(M)6 and with the Jneth(xts gnd principles of the Statement of Reconjmended Practice: Accounting and ReFthuig by Clwities have not be¢D W or (2) to whicfy in my opinion. attelltion should be drawn in orderto enable a proptt uttd¢T51andi of tbe a¢¢ounts to rea¢h¢d. Suite 21 Chorley Busin & Te¢lmology Ceutre East Terra( Euxtoll Lgne Chorley Lancashire PR7 6TE 28 March 2025 Pog¢ 5
St Joseph's Littk Rascals Limited Statement of Financial Aetivittes for tbe Year Ended 31 Juty 2024 (Including Income and Eipenditure AccouDt and Statement of Total Recognised Gydins 8nd Losses) UDrestrleted fllD Totsl 2024 Nots Income and Elldowkllellts Irom: Cl]aritable activÈtie5 42,828 42.828 Totsi Income 42,828 42.828 EXpendItre on: Charitable a¢t¥viti¢s (52.018 (52,018) Total Expenditur¢ Net expendi 52,018 52,018 9,190 9,190 Net movement in fill (9,190) (9.190) Reconcillatlon of llln¢Lq Tolal fjnth brought f¢)Tward Total caLTied fonvard 18,802 18,802 9.612 Unrestricted funds 9,612 Totsl 2023 Notr Incot alld Endowments from: Clllritable activiti45 47,761 47,761 Total tncorn¢ 47,761 47,761 Expendiknre on: Charliable activities (47268 47268 Total Expenditire (47,268) 47,268 Net income 493 493 Net movement in funds 493 493 ReeoDciliation of fuods Total funds bmght forward 18J09 18,3(9 18.802 18,802 All of the ¢barity's activitkes derive from ¢ontillw oprtions duriJ)g the above two peri(NJs. The fidS breakdown for 2023 is shovm in note Page 6
St Joseph's Little Rascals Limited (Regllstration number: 06967807} Balance Sh¢¢1 #s at 31 July 2024 2024 2023 Note Current assets Cash at bal attd in hand 9,612 18,802 Furtds of the f harity.. Unrestricted income funds Unrestri¢ted funds 9,612 18,802 Total funds 9,612 18,802 For the financial year ending 31 July 2024 rhe charity was entitled to exernption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. Th¢ members have not requir¢d the charity to obtsin an audit of its accounts for the year in question in accordance with section 476; and The direciors acknowledgFe their responsibilities for complying wtth the requirements of the Aci with respect to accounting records and the pr¢paration of accounis. These accounts have been prepared in accordanc¢ with the provisions applicable to compan2es 5ubjecr to the small companies regime. The financial statements on pages 6 to I I were approved by th¢ trustees, and authorised for issu¢ on 28 March 2025 and signed on their behalf by.. s Annie Douglas nJsie¢ Page 7
St Joseph's Little Rascals Limited Note5 to the Finaneial Statements for the Year Ended 31 Juty 2024 I Charlty ststus The charity is a chartty limited by guardfLtee attd consequentty doe5 not have share capital. Each of the truste¢s is liable to contribute an allUnt not ¢x¢eeding £1 toward5 the of the clwity in the event of liquidation. 2 A¢¢ountlDg policies Summary ofsignlfieant aecounting EM)licies and key accounting estimates The priTh¢ipal accounting policies applied in the prwar&ion of tllese fllwicial staternents are set out below. Th¢8¢ policies have beeu consistently appltd to all the years preseDteiL uui¢ss olbenvise stated. Stsiernent of oowpllanee The financial statements have beert epaTryJ ID accorda0 with AcwuDtÈti8 and Reporting by ChaTities: Ststemert of RecomD]ended Praai¢¢ applicable to ¢lMrities prepariDg theyr tou[ in accordance with the Fillancial R¢Fx>rting Standard Mppli¢able in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Cbarities SORP (FRS 102)l the FiDaThciai Reporting StaDdard applicable in th¢ iJK ond Republic of Ireland (FRS 102) and the Companies Act 20(. Ba$is ofprepAratiOD St Joseph's Little R&scals Limited tneets the definition of a public benefit entity Tjnder FRS 102. Assets and liabilities are initially reeognised at hist11 cost or trd1Ction VAlue unlths otherwise stated in th¢ relevant accounting policy notes. Golng coneern Exemptlon from preparlng a easb flow statement The charity Opted to earty adopt Bullettn I published 00 2 Febnwy 2016 and have therefore not included a 5h flow stateTTWIt in these fitla1 s¢atemth. IDeorne endoY¥meDts Expenditure All expe]Lditure is reeogllised onc£ there is a legal or con5tru¢ttve obligation to that exrKllditure, 7t is probAble settlenLeJkt is required al the amount can be reliably. All costs ate allocated to the appli¢abl¢ expenditure heading that aggregate sitDilar c05ts to that category. Where c4)sts cannot be dÈrectly attTibuted to parti¢ular beadings th¢y have been allocated on a b&8is consistent with th¢ use of tEsources. with centrnl staff costs allocated on the basis of time spen¢ and d¢preciation charges allocat¢d on the portion of the asset's use. Other support sts are Allocated b&%d on the swe4d of stsff costs. chi1ble ocl(vU ajaritable expenditure con4)eS those costs iDcurred by th¢ ¢lwity in the delivery of its activitie$ aod setyices for ¥ts beneficiarie5. It in¢ludes trA)th costs that ¢8D be all1x*] IreCtty to such adivities and those costs of an indirect Dature necessary lo stpOrt them. P8ge 8
St Joseph's Little Raseals Limited Notes to the Financial Statements for the Year Ended 31 Juty 2024 Support costs Support ¢OSts in¢lwle central futtiO and have been allrKated to actsvity cost categorie5 OD a basis consist¢nt with the use of resource& for exaDJple. alkntiDg propw ¢osts by fioor 8rea% or per staff costs by the time spent and other costs ty ther usage. Governat)ee costs These include the costs attributable to the ¢harity'S CQTnpliance with constitirtiODal and stabjtory wuirem illcluding audtL Strdtsgic management and meetÈngs and reimburled expenses. Taxatio The clwity is considered to pw the tests set out in Paragraph I Schedu]¢ 6 of the Final¢ Act 2010 and therefore it meets the defmition of a thaTitable company for UK corprntion purposes. Accordingly, the charity is potentia]ty ¢xempt from taxation in resF¢rt of income or capifal gains received within categories covered by Chaptrr 3 Part I l of the CoTporation Tax Act 2010 or Section 256 of the T&10 of Cbargeable Gains Act 1992, 10 the ext¢]rt that such income or gallL8 are applied exclusivety to charitsble purposes. Cxsh and cash equivalents Cash and cash equivaleuts ¢oryise (zsb on h8Dd al call deposity and other sbort.temi higbty liqutd investmenLg that are readily CODYeTttble to & known amount of cash alld are subject to an insignificant risk of cbange in value. Fund structure Unre$tri¢ted income funth are genernl fitllds that ar¢ av8ilable for use at the tr¢LSt¢ES'S discretion in furthe of the objectives ofthe chty. 3 Income frow charitable activithes Unrtstricted futtds Total 2024 TotAI 2023 G¢neTxi Provision of childcare 42,828 42,828 47,761 Page 9
St Joseph's Little Rcal5 Limited Notes to the Financial State]nents for the Year Ended 31 Juty 2024 4 Expendlture on charitable acttvits Unrestrieted funds Total 2024 Totsl 2023 Gener1 Note Allocated pport cos13 Governan¢e costs 50J80 1,638 50J80 ,638 52,018 46268 1,000 52.018 47268 £36,478 {2023 - £36,478) of the Ive expenditure was attrilmthle to UDrestrictsJ funds aDd £Nil (2023 - £Nil) to restrict¢d fimds. 5 Analysts of goverDaDce aDd sllpport eosts Governnc¢ costs Unrestrlcted funds Total 2024 Total 2023 General AIEocated support ¢<Jsts 1,638 1.638 1.638 1.638 1,000 Page 10
St Joseph'5 Little Rascals Limited Notes to the Financial Ststements for the Year Ended 31 Juty 2024 6 Tru5teeJ remunerAtioTr and upej No truste¢s. twr ally persoDS connected witlk bave Ttceived any reD]uneration fmm the Charity during the No Ir$tee3 have reeeived any reittibur ex5 oratty oth¢r b¢n¢fits frcrfn the cl)arity during th¢ year. 7 Taxation The clwity is a re* ¢b¥rity and is th¢refore ex¢tnpt from taKatt¢ML 8 Funds Balance at I August 2023 IBcoming resource5 ResoMTces pended BAlanet 4t 31 July 2024 Unre5tr1eted funds Gen¢ral 18,802 42.828 52,018 (9,612 B8]anee at I August 2022 Ineomlng regources ResOTCe5 eipeDded Balgnee at 31 July 2023 Unrtstricted fund8 General {18J09 (47.761) 47,268 (18,802 9 An8]y5is of net assets bettveen thDds Uures¢rlrted Td5 GeDeral Totsl fund$ 9,612 9,612 10 Analygis of llet funds At l Augost 2023 Cash liow t 31 July 2024 Cash at bank and in band 18.802 (9,190) 9,612 Net debt 18.8172 {9,190) 9.612 Page li