OMp YeStraI numbgr 06967807 {England and Wales) Charfty rBglstraflon numb9r 1134289 (England and Wale¥l ST JOSEPH'S LrrrLE RASCALS LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
ST JOSEPH'S urrLE RASCALS LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Plr8A Dcugtas Country of Incorporatlon un Klrydc*n (England t987807 Charfty roglstratton England 1134289 Reglgtsrnd office st Josepws Catholic Pr1 SclJJol Chorley PR6 (klF Indapendent exAmln¢r AMS Audit Limrted 1 H¥rdman Streot Splnnlngfields M3 3HF
ST JOSEPH'S LITTLE RASCALS LIMITED CONTENTS Page Trustees, report Indgpendent gxamlnpvs rgport Slatemert dfjnancial ac¥ities Balance sheet Notes to the ffinaal slments 6-10
ST JOSEPH'S LILE RASCALS LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 JULY2025 The trustees pre8enl thelr annual repTht ffjwicaai •temts ftythe year ended 31 Juty 225. The finandal 51alements have been pwr&l h) aWdan wth the aco)unting polic4es sel out in note 1 to the financial statementy snd comply wrth the's governing d0men( the Companies Act 2006, FRS 102"The FinanGi Reporung Stsnd¥rd 8pplirAble in the UK 8nd RepuEli¢ of Ir, and the Ch8rlUes SORP "Accounlng and Reporting by Chariles.. Statement of Recommended Pradice applicat4e to charities preparing their a¢¢ounts in 8ccordan( with the Finan Reportsng Standard appfjcatle in the UK and Republic of Irekrynd {FRS 1021 Objgcllvos and a¢tlvEdos The aim ofthe charity is to wolide Lkn KI Serv1 fr1he benefft ofthe cA)mmLmty in particular. Mhoui Mitation lo before and after school services in the area of Ctr. Lancashlre. Publlc benefft The ttY8tee8 hav8 paid du6 r8g8rd lo guidanc by the Chartty Commi8Ston In deddlng what actlviUe¥ thoy should undertake. Achlevements and perforniarK &gnificant acbvities and achtevem8nts agalrtst obS The thatity has successfvlly assisted the comnxThty in w0ding educatic4wl sethc•s to the Jrrnnunlty. Flnanclal The chaY has a management committee of up to 4 methr8. It is con8tthted lo meet timce a year and is respon$ibte for the strategic diTectyon and pol of the tharity. The committee has 8 wde range of rglevant lo the purpoae ofthe tharity. Re88rv8s PO It is the policy of the ccthparry that unrestriGtsJ fvnds hve t been deslgnated for a spedfiG use should be maintsined at ¥ lov$1 equiv¥lont ts befvogn and w mwth's exponditurp. The trustees consider that reserve8 at thi8 level wll ensure that, in the eveTrt of a signthcarrt dP in fundlng. they will be able tr f£ntinue tho 's current activities while consideration is given to ways in vthith addl1)nO1 funds troy be r8ised. This level Of reswe8 has been maintslned throUgTrut the year. strncre¥ govemance and Tnanagement The conwany is Ilmit&J by guarantee The trusiees, who are 0 Ihe directors fLY lh6 purpose ofccxnpany laK who gewd durfng the year and up to the date of signature of the finanoal statements were.. MrsAnnie Douglas qrs Lesloy Clarkson None of Ihe busl8es has any benefiiual interest in the ccffnp8ny. All of the bustee8 aro m8mbar8 ofthe compJny and guarantee to contribLrte £1 in the event of a wnding up. The trustees have assessed the m4or risks to vthich 1h8 is exSed, and are sgusfiad that systems are In Fdace to mltigate exposure to the major risk&
ST JOSEPH'S LIThLE RASCALS LIMITED TRUSTEES, REPORT ONCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 Th tru8t•83' rnpcrft W&8 8pproved ty th• ofTn UrnAnn Dougl
ST JOSEPH'S LIME RASCALS LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST JOSEPH'S UThLE RASCALS LIMITED I report to the trustees on my examsnabon of the ffinancyal Iteme (rf St Joseph's Litlle Ra3cal¥ knmited (the ) for the year end 31 July 2025. RponsibIlie8 and basis of report As the truBlee3 of the (and 8180 rt8 dlretMS ts the purpos•s of company lawl. you 8r8 rospon$ibS• for the prepgration ofthe finanual StatentS in accordance with the reqLllrernts of the Companies Act 2006. Having 88tisfied myself thgt ts fir31 statements of the are not requirthj to be audited undd Part 16 of the Companies Act 2008 and are ellgible for independent exanYn&tion, I reF4Jrt in respect of my examination of the ' financlal ststomerrts carried out under seclion 145 of the chareS Act 2011. In out my examinaOn I have followed the Dire(ons gven by the Chailty CIMnmlsth wthrsec1)n 145(5)(b) of th6 ChariliesAcl 2011. Indapondent gxamin8rs statwnent I have corneted my examination. I t)Jnllm that no mattws have o)me to my attention In connectlon th• eXamInaOn glvlng m$ cause to beiieve th in any rnateri respect a¢counÉlng records were not kept in r8speGt of thè as required by sedlDn 386 ofthe C(x7ynie5Act 2006. the financial statemerrf8 do not 4¢cord wth thoso recfxds. or the financial statemerrts do not ttwnpty vlth the xcourthNJ rewITts of seclion 398 ofthe Companlès Act 2006 othw than any requirement that the financaal statemerts give a true 8nd falr view, whith is not 8 matter cc>nsiderEd a8 part of an indepwdent exanmnation" c the financial statements have not been prèpargd in agxdanca the methods and prfndF4es of the Statement of Recommended Practice for aco)unting and reporting by d)•ilie8 applicable to than?¥ preparing thelr finandal ststements in arzordanco kh the Financ4 Reporbng Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no wnL%ms and have come acro88 no otlr mitW8 In nn8(on vAth the examination tL) vA)id) attentlon should be drawn in Ihls rewjrt In (derto 04e a pr1jperur ofthefinandal 5tatèm)ts lo be reathed. Kathryn hAunrford AMS Audtt Llmlted Ch8rtere(l Acccjuntsnts Hardman Street Spinnlngfields Manchester M3 3HF
ST JOSEPH'S LITTLE RASCALS LIMITED STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JULY2025 Unvestrlctad Unrestrlcted funds funds 2025 2024 Incomo from: Charitable actlvrfcles 46.131 42,828 Totsl incomo 46,131 42,828 Expendlture on: Chgritablo 8cb'vitles 48,988 52,018 Totsl wiondltur• 46.988 52.018 Net expondlturo and movement In funds 16571 19,1901 Reconclliatlon of fvnd&" Fund balances at 1 August 24 9,612 18.802 Fund balan¢8s at 31 Juty 2026 8,755 9,612 The ststem¢nt of finanU activities includes all gains and losse5 rewised in the year. Al incAyne and exp8ndiknre derrve from continulng advitie&
ST JOSEPH'S LITTLE RASCALS LIMITED BALANCE SHEET ASAT31 JULY2025 2025 2024 Currpnt w¥s8ts Cash al bank and In hand 8.755 9.612 Net current a8Bets 8.755 9.612 The funds of tho Unrestricted fiJnd8 10 8.755 9,812 8.755 9,612 The company Is enlilled to the exemption from Ihe audii r6quErenrt caIned in secon 477 of tha calesAcI 20CE, for the year ended 31 Juty 2025. Tho rfireetors 8ttknedge thew respXsl0Ifft[eS rylh the requirements of the Companies Act 20C with respeGttD accwnling records and the preparation gf financial statements. The memberB have not qUIred the company to obtsin an ofits fin8nrJal ststetrnnls frxthg yoar In que8OL)n in accordanc8 th section 47e. These finan1781 staternent8 have been prepared in aco)rdm with the wmsics applicab to coryanies subjec* to the small c£)mpanle8 reglme. rs Athnlo Douglas
ST JOSEPH'S LITTLE RASCALS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY2025 Accountlng pollcl88 Charfty Infomiallon st J&ph,$ ttle Rgscals Limited 18 a wivate c¥Jmpany limited by guarantee incxyporated in England and lthles. The registered office is St Joseph'8 Cathc4ic Prfmary SthocA, Cedar Road, Chodey.. PR8 OJF. 1.1 Basls of preparatlon The financial staten7ents havg bogn rKgP8rwl in a¢ctyd Trthih the's goverrring documenL the Compgnl&s Act 2006, FRS 102 'The Flnanaal Reportlng Standard applicable in the UK and Republlc of Ireland, and the Chariues SORP "Accounting and Reporting by Cha10s. Ststem¥rt Rècommended Practice applicab to charities preparing their aCnts in •c(x)rdan¢e with the Financ4aS Reporting Stsndard appllcable fjn the UK and RopuL4ic of Ireland {FRS 102)". The is a PU7C Benefit Entity as defin8d by FRS 102. The has takgn advarrt8ge ofthe FxoViong in the SORP for djaribes notto prep8rè a stslement of cash flcths. The financial statements are prepwed in steAing, whith is th8 funcllonal rIen of . M£etary 8mounts in these finarla1 statsment$ are rned to the neamt£ The fin?noal ststemwrt¥ have Wepvj mIer the ojst cA)nv8ntiM. The prinopal arLntIng p0¢18$ adopted are 8et out telo 1.2 Going concern At the lime of appromng the firkanLYal sfalemwts, thg tru¥tee8 have 3 reasonable 8xpertallon that the h88 adequate reSoue$ to conlnue in Operation existence for the foreseeable future. Thus thè trustees continue to adopt the going concem basis of accounting in preparing thg finènti statem 1.3 Charitable fvnds UnTethctsd fTd5 are ayalable tr use at the dtmtkffj of tru8tee8 In furthwm of their thaTftable objectives. RestriLX8d funds are suble& to spe¢ific corKlrbons by donors or grantors 8$ to how they may be used. The purposes and uses ofthe restiiGtsd funds are sel out in the notes to the finanaal statem8nts. Endowment fvnds are subiectto speofic condhtons by donor8 th8lthe rxphal must be maintained by the. 1.4 Incomg Incoma is eOgrSed when the És leg entiued to it after ary Ferfrnts conthtions have been meL tha mounts Gan be measured re08, and it is probaPAe that Sncome wll be reNed. Cash d¢nation5 are recognised cffi rlpL Other donalions are rec#JgTh3ed On the has buen nDtEfied of thg donation, unless performanee conditions require deferral of the arnoLmL Incomo tsx r8eoverable in relation to donatlons received under Gff(Aid or d88ds of covgn8nt is reo)gnised at the time of the donation. Legades are recognlsed on rewpl or oiheThM rf Ihe ha8 not¢lled of an imFding distribution, th amount Is known. and reipl is expeded. If the anUnt is knn, the kgacy Is treated as a contingent asset.
ST JOSEPH'S LITTLE RASCALS LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 JULY2025 Account]ng pollel (connu0d) 1 Exyndllure Exp8ndilur8 1$ rettniSed once there i8 a or constructive obligation to transfer economio benefil to a thlrd party, It Is probable that a transfer of ecDnomi¢ keneffts will be reqL4red in aettlement, and the amount of ttte obligat'on can be measured reliably. Expendlture is dassnled by aL. The costs of each acthty are made up of the totsl of direca costs and sh•Ed costs, Indudlng suppL)rt $ts invtknd in undertaking eath athty. Thred I$ts 8tlributable lo g single vity are allocated diredty to that avity. Shwed rosts CL¥rtritAts to nxfe than one ack4ty and 8UPPOrt costs whlth aro not attrflxjtable to a gngle actvty are apportio bth&en those actItieS on a basi8 0)nstent with use of resources. Cents staff costs are allocated on the baS of time spent, and dePreation charg&s are allocated on the of the asset's use. 1.8 Cash and cash oquivalonts Cash and oash equlvalenls IndLMle cash in hand. deFQEIts held at cal wth banks, other short4em guId investments with original maturities of three months or les5. and bank t)verdrafts. Bonk overdrafts ore shown thin borrowing3 in current liabilthes. Basic financial assets Basic financial assets. whith indude debtors and cash and bank balances. ae inibolty nasured at tr#n8aotion price indudlng tsn$aGtion r))sts and org sub$8quenUy rrId 8t amorti8od cost using tho offective intere¥t method unless the arrangement o)n8titute8 a finanrAng transaction. vthere the transaction IB m8asur8d at Iho present value of the futur0 Tpts discounted * a mattel Tate of intwesL Flngndal assels classified as recble within ce year are not arTrJrtlsed. Basic financlaiihNfrtks B2C )Ynandal Ilabifrbes, induding erth and bank loans lnibal VBCDgni8ed at tran5acbon price unles8 th¢ arrangem$nt ¢onslilute¥ 8 nndry transaction. where the debt instrument is measured al Ihe present value of the fiJture payments di$o)unted at a market rnte of intere8L FinarKlal liabllthes da8sthed as payablo within one year are not am0S. D6bt instsvments aro sub5equenty carTted at arnortised co< usng the effective interest rale method. Trade ue(fitors ore obligations to pay for goods or serM¢es that have bBen acquiT•J in the ordinary wurse of operations from suppllers. Amounts payable are d88sffied 88 current liabllrties rf p8yment 19 due wthin onÈ year C less. If noL they are presented as rK)n-oJffent liakM"Irbes. Trade creditors are recc¥Jnised iniJaUy al Iransaclon prlce and Subsequ meawred at wnorfised cost uwg the effethve Interest method. Derecognthn of financlal Ilabilllie3 Finanual lIa.1[eS are dereoJgnised when tr's traIal Ok1gatFDr expire or are thstharged or Canlled. 1.7 Employfje bgnfjffts The cogt of any unused hdiday enbilwnent is Yecogri in the in which the ffjoyee'8 8eNce8 are receiv&J. Termination beneffts are recognised immethatety a5 an expense vthen the is demon5try ccnmitted to lgrminate the employmont of an gmploye¢ or to prawde lemiination benollts.
ST JOSEPH'S UThLE RASCALS LIMITED NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED) FOR THE YEAR ENDED 31 JULY2025 Crltlcal accountlng 9gOmats8 and Judgements In the appllcation of th&,$ axounling wAicaes. the tn are reqLFired to makè Judgempnts, estimates and assumptions abDUt the caryng amount of assets and li8lNlrties that are not readily apparent from other source& Tho estinrates and associated assumptions arn based on hlstorfcal experience and olher factors Ihat are oJndered to be relevant. A(Jal resLdls may dnTerfrom these estimth. The e6b"mate8 ar urKledwng a$9U177ption8 are reMeNed cffl an CryIn9 basis. Revtslons lo aceeunting esfjmates are recognised In the perftsl in the eslimate is revwd where the revision affeds On that period, or in the riC of the lOn and ffijlure the re¥ishJn affeL8 both curmt and future periods In¢om• from charltable actlvities Unragtrfcted Unr8•trlct&d tunds funds 202S 2024 Provislon of chlldcave Fee ncOMe Other inccKne 41.242 4,889 41.838 990 46,131 42,828 Expendltwe on charitable acilvlll8S ProviBion of Provlslon of ¢hildcare Ghild¢8ro 2026 2024 Dlrgd Staff costs Rent In8urance Charftable donalon$ Sundry expensps ReSoUrS Rafreshments Legal and profeSsicl Bar aThJ card fres 36.612 1.801 434 40,264 1.799 427 5,000 99) 116 1,784 1,fj69 469 4.889 100 1,611 1,033 508 46,988 52,018 Analysls by fund Unrestrictèd funds 46,988 52,018 Dogcrfption of charltable acfjvltl•s Provi81 n of thildcare Prov5slon of fore and afterSth0 chikloz
ST JOSEPH'S LIThLE RASCALS LIMITED NOTES TO THE FINANCIAL STATEmErs (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 NrtMo9Dt In funds 2025 2024 Th? net movemeTrt in funds is 8tsted after targi(Credm]ng F$e8 payable forthe independont eXamtiC of the tharrvsfinanclat statements 288 282 None of the trust lor 8ny peOnS o)nnected wilh them) recefved remungr8tion bgneffts from the during the year. Employees The average rnntNy number ofempknyees during theyearvm 2026 Numbtrr 2024 Numhr Employmont costs 2025 2024 es and San85 36,612 Thwg were no emoYeeS annuai rerwneration was nvjre than £60,000. Remunératlon of k•y management per80nn The rpmunpratiw of key management personnel w88 89 QWa. Taxatlon The chaity 15 exemrrt from taxauon on 8thibes because all Rs incm 55 appl for ch8rltslAe purposes. 10 Unwtrlctod funds The unreslrit*ad funds ofthe charity comwise the unOKpended balgn(w of donations and gTrnts vthith are not subject to speofic conditions by don0 and STantOTS as to hrpN they may be used. These indude designated fvnds thch have been set aside ¢Xrt of uwestrlfwdS by the tnL%tees for sP8afiG purposes. At 1 August 2024 In¢omlng Rgsour¢es reSOue expended At31 Juty 2026 General fund8 9,612 46,131 14e,988) 8,755
ST JOSEPH'S LIThLE RASCALS LIMITED NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 10 Unrn8trlctsd funds Iconllnuod) Prevlous Yr. Atl Augu•t Incomlng Ro¥our¢ 2023 resources expended At 31 July 2024 General fvnds 18,802 42.828 152,018) 9,612 11 Rolatod pabty tran¥actEon8 There were n¢ d19dosablo Telated party transaLai(¥ns thjring the year {2024- none). 10-