OMp￿ Ye￿StraI￿ 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
t￿987807
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 ffina￿al sl*ments
6-10

ST JOSEPH'S LI￿LE RASCALS LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 JULY2025
The trustees pre8enl thelr annual repTht ffjwicaai *•tem*ts ftythe year ended 31 Juty 2￿25.
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 d0￿men( 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 L*kn *KI Serv1￿ fr*1he 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 ob￿￿S
The thatity has successfvlly assisted the comnxThty in w0￿ding educatic4wl sethc•s to the
Jrrnnunlty.
Flnanclal
The cha￿Y 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 d￿P 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 throUgTr￿ut the year.
strnc￿re¥ 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 ex￿Sed, 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.
R￿ponsibIli￿e8 and basis of report
As the truBlee3 of the (and 8180 rt8 dlret*MS ts the purpos•s of company lawl. you 8r8 rospon$ibS• for the
prepgration ofthe finanual Stat￿entS in accordance with the reqLllrern￿ts of the Companies Act 2006.
Having 88tisfied myself thgt ts fir￿￿31 statements of the are not requirthj to be audited undd Part 16 of the
Companies Act 2008 and are ellgible for independent exanYn&tion, I reF4Jrt in respect of my examination of the '
financlal ststomerrts carried out under seclion 145 of the char￿eS Act 2011. In out my examina￿On I have
followed the Dire(*ons gven by the Chailty CIMnmlsth wthrsec1￿)n 145(5)(b) of th6 ChariliesAcl 2011.
Indapondent gxamin8rs statwnent
I have corn￿eted my examination. I t)Jnllm that no mattws have o)me to my attention In connectlon th•
eXamIna￿On glvlng m$ 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 rewIT￿ts 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 agx*danca ￿ 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 otl*r m*itW8 In ￿nn8(￿on vAth the examination tL) vA)id) attentlon
should be drawn in Ihls rewjrt In (*derto ￿0￿4e 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 2￿4
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 r6quEren￿rt c￿aIned in sec*on 477 of tha c￿a￿lesAcI
20CE, for the year ended 31 Juty 2025.
Tho rfireetors 8ttkn￿edge thew respX￿sl0Ifft[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 wmsic￿s 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 Cha￿10s. Ststem¥rt ￿ Rècommended Practice applicab￿ to
charities preparing their aC￿nts in •c(x)rdan¢e with the Financ4aS Reporting Stsndard appllcable fjn the UK
and RopuL4ic of Ireland {FRS 102)". The is a PU￿7C Benefit Entity as defin8d by FRS 102.
The has takgn advarrt8ge ofthe FxoVi￿ong 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 finar￿la1 statsment$ are r￿n￿ed to the neamt£
The fin?noal ststemwrt¥ have Wepv￿j ￿mIer the ojst cA)nv8ntiM. The prinopal arL￿ntIng
p￿0¢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 reSou￿e$ 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 f￿Td5 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 ￿eOgr￿Sed 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 re￿Ned.
Cash d¢nation5 are recognised cffi r￿lpL 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 imF￿ding distribution, th
amount Is known. and re￿ipl is expeded. If the an￿Unt is kn￿￿n, 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
(con￿nu0d)
1￿ Exyndllure
Exp8ndilur8 1$ rett￿niSed 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 a*vity. Shwed rosts CL¥rtritAts to nxfe than one ac*k4ty and
8UPPOrt costs whlth aro not attrflxjtable to a gngle actvty are apportio￿ bth&en those actI￿tieS on a basi8
0)n￿stent with use of resources. Cents￿ staff costs are allocated on the ba￿S of time spent, and
dePre￿ation 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 n*asured at
tr#n8aotion price indudlng tsn$aGtion r))sts and org sub$8quenUy ￿rrI￿d 8t amorti8od cost using tho offective
intere¥t method unless the arrangement o)n8titute8 a finanrAng transaction. vthere the transaction IB
m8asur8d at Iho present value of the futur0 T￿pts discounted * a mattel Tate of intwesL Flngndal assels
classified as rec￿ble within c￿e year are not arTrJrtlsed.
Basic financlaiihNfrtks
B2￿C )Ynandal Ilabifrbes, induding erth and bank loans lnibal￿ VBCDgni8ed at tran5acbon price unles8
th¢ arrangem$nt ¢onslilute¥ 8 ￿n￿ndry 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 am0￿S￿.
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 ￿￿traI￿al Ok￿1gatFDr￿ expire or are thstharged or Can￿lled.
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 demon5tr*y cc*nmitted 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 oJn*dered to be relevant. A(*Jal resLdls may dnTerfrom these estimth.
The e6b"mate8 ar￿ urKledwng a$9U177ption8 are reMeNed cffl an CryI￿n9 basis. Revtslons lo aceeunting
esfjmates are recognised In the perftsl in the eslimate is revwd where the revision affeds On￿ that
period, or in the ￿riC￿ of the ￿l￿On and ffijlure the re¥ishJn affeL*8 both curmt and future
periods
In¢om• from charltable actlvities
Unragtrfcted Unr8•trlct&d
tunds
funds
202S
2024
Provislon of chlldcave
Fee ￿ncOMe
Other inccKne
41.242
4,889
41.838
990
46,131
42,828
Expendltwe on charitable acilvlll8S
ProviBion of Provlslon of
¢hildcare
Ghild¢8ro
2026
2024
Dlrgd
Staff costs
Rent
In8urance
Charftable donalon$
Sundry expensps
ReSoUr￿S
Rafreshments
Legal and profeSsic￿l
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 STATEmE￿rs (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
NrtMo￿￿9Dt In funds
2025
2024
Th? net movemeTrt in funds is 8tsted after t￿argi￿(Credm]ng
F$e8 payable forthe independont eXam￿￿tiC￿ of the tharrvsfinanclat
statements
288
282
None of the trust￿ lor 8ny pe￿OnS 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 S￿an85
36,612
Thwg were no em￿oYeeS 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 uwestrl￿fwdS by the tnL%tees for sP8afiG purposes.
At 1 August
2024
In¢omlng Rgsour¢es
reSOu￿e
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 Y￿r.
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-