Company registration number.. 07110815
Charity registration number.. 1136071
Laira Green Trust
(A company limited by guarantee)
Annual Report and Flnandal Staternents
for the Year Ended 31 December 2024
WESTCOTTS
CHARTIAID A¢¢OLINTAPITS
I •USINISS AO¥I8IR8

Lalra Green Trust
Contents
Reference and Administrative Details
Trustee, Report
2to6
Independent Examln8Vs Report
Statement of Financlal Activities
Balance Sheet
Notes to the Financial Statements
10t018

Laira Green Trust
Reference and Administrative Detsils
Chalrnian
Ms C Kilpatrick
Trustee
Ms C Edwards
Ms C Kilpatrick
Mrs S Wells
Secretary
Charlty Registrallon Number
1136071
Company Regl8tratlon Numbér 07110815
The charity is incorporatsd in England and Wales.
Laira Green Prsm8ry
Bramley Road
Laira
Plymouth
Devon
PL3 6BP
Matthew Keane ACCA
Westcotts (SW) LLP
Plym House
3 Longbridge Road
Marsh Mills
Plymouth
Devon
PL6 8LT
Regl8tered Offlce
Independent Examlner
Page 1

Laira Green Trust
Trustse. Report
The tnjstee, who are directors for the purposes of company law, present the annual report together
wlth the flnancial statements of the charitable company for the year ended 31 December 2024.
Structure, governance and management
Nature of governing document
The charity is controlled by its govemlng document, a deed of trust, and constitutes a limited
company, limited by guarantee, as defined by the Companies Act 2006.
Racruitmont and appointment of trusteo
Trustees are recruited from th8 local community and thls 1$ achleved by local advertising.
Inductlon and tralning of tmstee
Upon commenclng Trustees are glven a welcome pack to follow and are 81so guld8d by axistlng
trustees on various matters relating to the Trust.
Organisational structurn
Mrs C Kilpatrick is the Chair of the Laira Green Trust and, alongside the Board of Trustees, oversees
the running of the Trust whilst the day to day running of the Pre-school 8nd Wrap8round C8re is left to
the Manager Miss Natalle Landricombe who is support by a Deputy and other staff in providing the
services offered by the Trust.
Objectlves and actlvltles
Objects and alm8
The Trust will provide a good quality setting which will provide education for Children aged 2 to 5
years of age. The setting will be safe, friendly and stimulating both in the childcare and educational
sessions. We aim to provide a happy, caring and secure environment, enabling children to leam
through play. The provision will enable p8rentslcArers within tha local community to take up or
conlinue with employmenVeducationltr8ining in order to improve the quality of life for themselves and
their children. We aim to dev81op a partnership with parents that will support their child's leaming. The
Trust aims to create a deeper sense of community cohesion through a leaming and teaching
curriculum, based on the Early Years Foundation Stage (EYFS), Birth to Thr88 Matters Framework
and the curriculum guidance for the Foundation Stage (published by QCA and DFES
www.gca.org.uk).' equity and excellence, and engagement of extended services. The Trust aims to
provide staff wlth appropriate experience and qualifications and provide opportunitl8s and access to
further training. We will recognlse and calebrate achievements at all levels.
Public benefit
Places are available to all, there are no financial or other restrictions.
Code of conduct:
The Trust has a code of conduct setting out its expectations arKJ requirements of Trustees,. this is set
out in full in the prospectus.
Vision and Ethos
Greenshoots continues to ensure its vision and ethos is part of everything we do. The settjng
promotes a 'homg from homè, atmosphere where the staff engage with children and parents in a
Wa￿ and friendly manner.
Page 2

Lalra Green Trust
Trustee, Report
A totsl of 13 children left Greenshoots to start school in September 2024. Of this 11 started at Laira
Green Primary School.
We began the Autumn tenn in 2024 with 30 children on our register, and this number has increased to
32 in the Spring Tenn 2025.
At the beginning of the year the wraparound care numbers were really good. However, in September
the school opened their own breakfast and afterschool club which had a big impact on our numbers.
There were a few children still attending but in the December it was decided thal there was insufficient
numbers to be ablg to continue running the wraparound care. We were losing a considerable amount
so took the difficult decision to close the wraparound care from the 1st January 2024. In addition we
decided to change our opening hours from 84 until 84.
T_rip_s 8nd Events
Its been a busy year at Greenshoots wlth lots of trfps and vlsltors the settlng Including..
Visits with the older children to the Theatre to see The Hungry Caterplllar and Father
Christmas
Whole pre-school trip to Dartmoor Zoo
Pets and Picasso have visited ￿1c8 bringing In a range of animals for the children to hold and
leam about.
Gre8nshoots has had tadpoles and butterflies the children have loved learning about their
life-cycle and watching them change and grow.
A sm811 group of children have visited the local care home - the children enjoyed cooking with
the residents.
The children leaving for school had a special event at Drake's Den wherè they show cased
some of their favourite songs and activities for their parentslcarers. They were also presented
with 8 leavers gift.
an
2024
ocal Authaorit Involvement L).
The setting continues to develop effective relationships with outside agencies and implement
suggested strategies to support child development. They have included..
Speech and Language
Earfy Years Inclusion Team
CAMHS
EYAT (Early Years Advisory Teacher)
Educational Psychologist
Children's Centre - Bamardos
Page 3

Lalra Green Trust
Trustee, Report
Achievements 2024
Greenshoots has achieved Ihe following:
the planning process now shows the cycle of intent, implementation and impact and is cleady
displayed in the setting
The setting continues to work with a range of professionals and agencias to access support
and funding from a variety of sources.
In 2024 we continued with weekly input from Plymouth Argyle, and weekly evofve sesslons
run by staff. In Autumn 2024 we appointed a member of staff into the role of Music Specialist
and she has been running music sessions for the children 3 times per week.
Dough Disco and Toothbrushing continue to be daily activities within the setting and children
are developlng thelr fine motor skllls as a result and an understanding of good or81 health as
a result.
To encourage a love of raading Greenshoots has continued to send book bags home 8nd
children retum theses regularly to change books. In addition, we have visits from a librari8n
who share stories with the children and one of the Trustees also came in to read to the
children. We also continue to celebrate World Book Day wlth chlldren and staff dressing up
a8 their favourfte characters.
Claudia, the Deputy Manager. contlnued to teach the chlldren some Romanlan songs and
18nguag8.
The children joined in with some celebrats'ons including the Chinese New Year, Christmas
and Easter etc.
The parentslcarers have attended some Stay and Play sessions including for Mothers Day,
Fathers Day 2nd at Christmas. In addition, we had a Stay and Play at the beginning of the
Autumn Tem so parentslcarers could meet their child's key worker.
During our People that Help Us theme we were lucky enough to have the local PCSO visit us
and the children enjoyed sitting in thelr Police Car.
The children and staff engaged in Health Eating week where we had lots of actlvities around
eating and being healthy. The children enjoyed trying new foods. In addition, staff did Healthy
Movers Trainlng.
Greenshoots was chosen again by the Co-op Community Fund - the focus thls tlme is
protecting nature,
taffin
Natalie, has contlnued as Managèr and Claudia as Deputy Manager durlng 2024. Greenshoots has
seen a few changes of Staff thls year - we have sald goodbye to some staff and wèlcomed some new
members to Ihe team. At the end of 2024 we had 5 Practitioners who are Key Worf(ers - Claudl8.
Caroline, Joanne, Jodie and Lauren. Diane continues to help over the lunch period. Katusha
continues as the Business Administrator and is also part of the bank of staff who cover where needed.
Hayley started working with a child on a 1.1 basis alongside bank work. Charlotte has continue(l as a
Bank Practitioner. David is undertaking the cleaning role.
In January 2025, we have said goodbye to Claudia and David. Joanne has been appolnted as Deputy
Manager and Diane is doing the cleaning again.
Page 4

Lalra Green Trust
Trustee, Report
Staff Trainin
Greenshoots ensures that staff are always d8veloping their knowledge and skills by engaging in
various training courses. In addition, we ensure staff are up to date with Safeguarding, Prevent and
First Aid training.
Staff have completed Healthy Movers Training.
ic
cedures
The Trustees and Managers review all Policies and Procedures, in line with the requirement to
conduct an annual review. Staff will read key policles and procedures during induction as well as
where the￿ are new or changes to policies and procedures as needed. Parentslcarers can access
the Pollcies and Procgdures by vlewlng the file in the reception area of the pre-school.
T8
rovement p
an 20241202_5_
Developing new toothbrushing scheme Includlng promotlng healthy teeth to parent81 carers
via a display board
Developing link8 Wlthln the local community including trips to tha local Ilbrary, local care home
and the Theatre.
Activitieslresources to support children's 188rning around prot8Cting nature
hatching duck eggs and trips.
to include
Finally, Greenshoots conlinu8S to ensure the child is at the centre of all we do. The setting works
within the new Early Years Foundation Stage Curriculum and follows the Ofsted Framework.
rus
There has been 8 change to th& Board of Trustees this year. Th8 following list is the current
members..
Claire Kilpatrick, - 8ppolnted 1 Oth January 2019 - appointed as Chalr at the AGM on 28th April 2022
Selin8 Wells - appointed 14th March 20221eft July 2024
Cr8ig Edwards - appointed 7th May 2022
Sharon Mercer - appointed 3rd Nov8mber 2022 left on 1 st May 2023
A replacement for the Hon. Treasurer is Still being sought. In the meantime, the Business
Administrator (Katusha Edwards) is undertaking the necessary Account work includlng reports to each
Trustee meets'ng.
The figures quoted are subject to Independent Examination and may change as a result of
recommendations made.
Page 5

Lalra Green Trust
Trustee, Report
Financial revlew
For the year ended 31 December 2024 the Trust has an in year deficit of £8496 which compares to
the previous year where there was an in year deficit of around £7.
Lookn'ng at the main changes in certain items over the year.,
{a)PCC ternily fundlng - this h8s gone from Just under £112k for year ending 31 December 2023 to
just under £139k for the year ending 31 December 2024, an Increase of of approx. £27k. This
increase is partially due to changes in numbers attending and the hours that they do including those
who are eligible for the working parents entitlement funding. In addition, there has beon an increase in
indusion funding applled for and Disability Access Funds.
(b}Fee8, InGludlng Incom• from meals - thls has decreased significantly by just over £15k In 2024
compared to 2023. This is malnly due to an the Wraparound Care no longer wnning from January
2024. In addrtion, less parentslcarers of 2 year olds paying as now entitled to the working parent
ents"tlement instead.
{c)Other Income
this figure h88 increased slgnificaniiy Sargely due to a £2400 rafund from
Accountants due to 8n overpayment error.
{d)Salarfes and Wages and Soclal SecurltylPenslons - 8s well as the gross pay of staff, this also
includes the Employerfs Natlonal Insurance (NIC) and NESTIPension contributions, as well as
employing Agency staff. Wages in 2024 have seen a small decrease even though there was 8 9.8 %
pay increase from 01104124. The wages figure will increaseldecrease in line with numbers and ages of
children.
(e)FoodlMeals - this figure has increased slightly in 2024 from the wevious year. Foodlmeals again
changes based on numbers of children attending.
(fj Playilme Con8umable8 - this has almost halved slnce 2023 partially due to the amount spent in
2023 was Slgnificantly higher and therefore the need to purchase a8 many resources in 2024 w88 not
thare.
(g)Sundry costs - this has increased significantly in 2024 however this is due to the inclusion of
£10,000 whlch was transferred to the business reserves account.
(h)Co•OP funds expendlture - is against the funds due to be received from the cO￿p Community
Fund in 2025. However as the project started in October 2024 this expenditure relates to a
pre-booking for 2025.
li) Accounts - this has increased by almost double thls year. The monthly amount paid has increase
from £84 to £200 per month.
') Servlce Charge - the quarterly charged was Increased from April 2￿24 from £1134 to £1775
by:
Ms C Kilpatrick
Chairnian and trustee
Page 6

Laira Green Trust
Independent Examlner's Report to the trusteas of Lalra Green Trust ('the
Company.)
I report to the charity trustee on my examination of the accounts of the Company for the year ended
31 Decernber 2024.
Responslbllltle6 and basls of report
As the charity's trustee of the Company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act.).
Havlng satlsfied myself that the accounts of the Comp8ny are not required to be audited under Part
16 of the 2006 Act and ar8 81igible for independent examination, I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,).
In Car￿ng out my ex8minatlon I have followed the Directions given by the Charity Commi88ion under
section 145(5)(b) of the 2011 Act.
Independent examIne￿8 statement
I have completed my examinatlon. I confirm that no matter8 have come to my attention in connection
with the examination giving me cause to believe:
accounting records were not kept in respect of Lalra Green Trust as required by section 386 of
the 2006 Act,, or
2. the accounts do not accord with those records: or
3. the accounts do not Comply with the accounts'ng requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair view, which is not a matter
considered as part of an independent examination; or
4. the accounts have not been prep8r8d in accord8nc8 Wlth the mathods and principles of the
statement of Recommended Practice for accounting and reporting by charities lapplicable to
charities preparing their accounts in accordance with the Financlal Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)].
I have no concems and have come acro88 no other matters in connectlon wlth the examlnatlon to
which attention should be drawn In thls report In order to enable a proper understanding of the
accounts to be re8ched.
Matthew Keane ACCA
Westcotts ISW) LLP
Plym House
3 Longbridge Road
Marsh Mills
Plymouth
Devon
PL6 8LT
Date..
Page 7

Laira Green Trust
statement of Flnancial Actlvltles for the Year Ended 31 December 2024
(Includlng Income and Expendlture Account and Statement of Totsl
Recognlsed Gains and Losses)
Unrnstrlcted
funds
Restrlcted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Charitable activities
Investment income
142,903
424
142,903
424
152,025
241
Total income
143,327
143,327
152,266
Expendlturn on..
Charitable a¢￿VItIeS
150,196
196
150,392
151.786
Total expenditure
Net {expenditure)lincome
Net movement in funds
150,196
196
150,392
151,786
6,869
7,065
(6,869)
(193)
(7,065)
Reconclllallon of funds
Total funds brought fopward
Total funds carried forw8rd 14
104,371
97,502
1.394
105 765
105,285
1,198
98,700
105,765
All of the charity's actlvitles derive from contlnuing operations during the above tsvo periods.
The funds breakdown for 2023 is shown in note 14.
The notes on pages 10 to 18 fomi an integral part of these financial statements.
Page 8

Laira Green Trust
(Reglstratlon number: 07110815)
Balance Sheet as at 31 December 2024
2024
2023
Note
Flxed assets
Tangible assets
2,946
3,682
Current assets
Stocks
Debtors
Cash at bank and in hand
10
11
12
227
1,800
126,798
231
1,214
125,260
128,825
126,705
Credltors: Amounts falllng due wlthln one year
13
33,071
24,622
Net current a88ets
95,754
102,083
105,765
Net assets
98,700
Fund8 of the eharlty:
Restrlcted Income fund8
Restricted funds
1,198
1.394
Unre8trlcted Income funds
Unrestricted funds
97.502
98,700
104,371
105,785
Total funds
14
For the flnanclal year endlng 31 December 2024 the charlty was entitled to gxemption from audit
under section 477 of the Companies Act 2006 relating to small companles.
Directors, responslbllltles..
The members have not requlred the charity to Obtain an audit of its accounts for the year In
question in accordance with section 476., and
The directors acknowledge their responsibilities for complwng with the requirements of the Act with
respect to accounting records and the preparation of accounts.
The financial statements on pages 8 to 18 were approved by the trustee, and authorised for issue on
and signed on their behalf by..
Ms C Kilpatrick
Chairman and trustea
The notes on pages 10 to 18 form an integral part of these finandal ststements.
Page 9

Laira Green Trust
Notes to the Financial Ststements forthe Year Ended 31 December 2024
1 Charlty 8tatU8
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not
have share capital. Each of the trustee is liable to contribute an amount not exceeding £10 towards
the assets of the charity in the event of liquidation.
The address of its registered office is..
Laira Green Primary
Bramley Road
Laira
Plymouth
Devon
PL3 6BP
2 Accountlng pollcles
Summary of slgnlflcant accountlng pollcles and key accountlng e8tlmates
The princip81 accounting policies applied in the preparation of these financial statements are set out
below. The6e policies have been consistently applied to all the years presented, unless oth8rwSs8
Stated.
Statement of compllance
The flnancial statements have been prepared in accordance wlth Accounting and Reporting by
Chadties., Statement of Recommended Practice (applicable to charitles preparlng thelr accounts In
accordance with the Flnancial Reporting Standard 8pplicable In the UK and Republlc of Ireland (FRS
102)) (Issued In October 20191- (Charities SORP (FRS 102)), the Financial Reportlng Standard
appllcable in the UK and Republic of Ireland (FRS 102) and the Companies Act 20Ce.
Basls of preparatlon
Lalra Green Trust meets th& definltlon of a publlc beneflt entlty under FRS 102. Assets and Ilabllllles
are initially recognised at historical cost or transactlon value unless Otherwise stated in the relevant
accounting policy notes.
Golng concern
No changes to the financial statements have been applied to the att8ched figurgs and they have
therefore been prepared on 8 going concern basis for the current period.
However, the main school have taken ov8r the operations of the preschool at the end of the 2024-25
academic year, the charity will Ihere be ceasing at this date. They will produce one further set of
accounts to cessation in July 2025 at which time all adjustrnents to the carrying values will be
assessed and accounted for in accord8nce with the break up basis of accounting.
Income and endowments
All incoming resources are included in the statement of financial 8Ctivities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction will flow
to the charity and the amount can be reliably measured. The following specific policies are applied to
particular categories of income..
P8ge 10

Laira Green Trust
Notes to the Flnanclal Ststements for the Year Ended 31 December 2024
Donatlons and lega¢les
Income from donations or grants is recognised when there is evidence of entltlement to the gift,
receipt is probable and its amount can be rneasured reliably. Legacy income is reco9nised when
receipt is probable and entltlement is established.
Deferred income
Deferred income represents amounts receivèd for futur8 periods and Is releasad to incoming
resources in the pariod for which, It has been recelved. Such income 18 only d8ferred when..
The donor specifies that the grant or donation must only be used in future accounting perSods,' or
The donor has irnPDsed conditions which must be met before the charity has uncondition8
entitloment,
Donated swvl¢es and facllltles
Income from donated goods Is measured at the fair value of the goods unless this is impractlcal to
measure reliably, in which case the value is derived from the cost to the donor or the estlmated resale
valu8. Donal8d facilities and services are recognised in the accounts when recelved if the value can
be rellably measured. No amounts are included for the contribution of general volunteers.
Other Income
Income from contracts for the supply of seNic8s is recognised with the delivery of the contracted
service. This is classlfied as unrestricted funds unless there is a contractual requirement for it to be
spent on a particular purpose and retumed if unspent, In which case it may be regarded as restricted.
Expendlture
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it Is
prob8bl8 s8ttlem8nt is required and the amount can be measur8d raliably. All costs are alloc8t8d to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation
charges allocated on the portion of the assefs use. Other support costs are allocated based on the
spread of staff costs,
Charltable actlvftles
Charitable exp8nditure comprtsas those costs incurred by the charity in the delivery of its activities
8nd servlces for its beneficlaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Support costs
Support co8t5 include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example, allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Page 11

Laira Green Trust
Notes to the Flnanclal Ststements forthe Year Ended 31 December 2024
Taxation
The charity is considered to pass the tests set out in P8ragraph 1 Schedule 6 Df the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly. the charity is potentially exempt from taxats'on in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation T8x Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Tanglble tlxed assets
Tangible as5et5 are inltially recorded at cost, and subsequently stated at cost less any accumulated
depreci8tion and impaiment105ses. Any tangible assets carried at revalued amounts are recorded at
the fair value at the date of revaluation less any subsequent accumulat8d depreciation and
subsequent accumulated impairment losses.
An Increase in the carying amount of an asset as a ￿sUIt of a revaluatlon, is recognised in other
recognised galns and losses, unless it reverses a charge for impaimient that has previously been
recognised as expendlture within the statement of financial activlties. A decrease in the carrying
amounl of an asset as a result of revaluation, is recognlsed in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within other
recognised gains and losses on the statement of financial activities.
Depreclatlon and amortl8atlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
A88et class
Equiynent
Depreclatlon method and rate
200/0 reducing balance
Stock
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock
to its present location and Gondition.
Cash and cash equlvalont8
Cash and cash equivalents comprise cash on hand and CAII deposits, and other short-t8mi hlghly
liquid investments that are readily convertible to a known amount of cash and arg subject to an
insignffi'cant risk of changg in valu?,
Fund structure
Unrestricted income funds are general funds that a￿ available for use at the trustee discretion in
furtherance of the objectives of the charity.
Restricted income funds are those don8ted for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Designated funds are subjected to restrictions on their expenditure declared by the donor or through
the temis of an appeal, and fall into one of two sub-dasses: restricted income funds or endowment
funds.
Page 12

Laira Green Trust
Notes to the Financial Statements for the Year Ended 31 December2024
Penslons and other post retlrement obligations
Contributions to defined contribution plans ar8 recognised as 8n expense in the period in which the
related seprfice is provided. Prepaid contributions are recognised as an asset to the extent that the
prèp8yment will lead to a reduction in future payments or 8 cash refund.
When contributions are not expected to be settled whdly within 12 months of the end of the reporting
date in which the employees render the related service, the liability is measured on a discounted
present value basls. The unwindlng of the discount is recognised 88 an expense In the period in which
it arises.
Flnanclal Instrument8
Recognltlon and measurnmant
A financial asset or financial Ilabillty Is recognised only Wtr￿n the entity becomes a party to the
contractual provisions of th8 instrument.
Basic financial instruments are Initlally recognlsed at the amount recelvable or payable including any
related transaction costs.
Current assets and current liabillties are subsequently measured at the cash or other conslderation
expected to be pald or received and not discounted.
3 Income from charftable actlvltles
Unrestrfcted
ftind8
General
Total
2024
PCC Temly Funding
Pre School Fees
Other income
129,170
13,430
303
129,170
13,430
142,903
142,903
Unrestrfcted
funds
General
Total
2023
PCC Temily Funding
Pre School Fees
(Xher income
111,469
40,203
353
111,469
40,203
353
152,025
152,025
Pag8 13

Laira Green Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
4 Investment Income
Unrestrlcted
funds
General
Total
2024
Total
2023
Bank deposit interest
424
424
241
6 Expendlture on charltable actlvlties
Unrestricted
funds
Gongral
Restrlcted
fund8
Total
2024
Pre school
Support Costs
145,143
5,053
150,196
145,143
5,249
150,392
Unre8trtcted
funds
General
Restricted
funds
Total
2023
Pre school
Support costs
146,387
5,154
146,387
245
151,541
245
151,786
Actlvlty
undertaken
dlrectly
Actlvlty
8UPPOrt
costs
2024
Staff costs
Accountancy
Accountancy underloverprovision
Legal and professlonal fees
Depreciation
Premises costs
Stock
Administrative expenses
General expenses
Consumables
121,073
404
2,780
(10)
226
736
190
231
692
121,477
2,780
{10)
738
8,969
231
3,8e6
1,476
10,621
150,392
8,779
3.194
1,476
10,621
145,143
5,249
Page 14

Laira Green Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
Activlty
undertaken
dlrectly
Activlty
support
costs
2023
Staff costs
Account8ncy
Accountancy underloverprovision
Legal and professional fees
Depreciation
Premises costs
Stock
Admlnlstratlve expenses
General expenses
Consumable8
123,220
123,716
2,650
(30)
319
920
7,642
2,650
(30)
319
920
82
368
594
2,5(K)
1,715
3,094
1,715
11,392
146.387
5,399
151,786
6 Trustee remuneratlon and expenses
No trustee, nor any persons connected with them, have received any remuneration from the charfty
during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity durlng the
year.
7 Staff costs
The aggregate payroll costs were as follow8:
2024
2023
staff costs durfng the year were:
Wages and salari&s
Pension costs
117,832
3,441
119,647
3,099
122,746
121,073
The monthly average number of persons {induding senior management I leadership team) amployed
by the charity during the year was as follows-
2024
No
12
2023
No
12
Number of stsff
No employee received emoluments of more than £60,CQO during the year.
Page 15

Lalra Green Trust
Notes to the Flnanclal Statements for the Year Ended 31 December 2024
8 Taxatlon
The charity is a registered charity and is therefore exempt from taxation.
9 Tanglble flxed a88et8
Fumlture
and
equlpment
Total
Cost
At 1 January 2024
At 31 December 2024
13,089
13.089
13,089
13,089
Depreclatlon
At 1 January 2024
Charge for the year
At 31 December 2024
9,407
736
9,407
736
10,143
10,143
Net book value
At 31 December 2024
At 31 December 2023
3,682
10 Stock
2024
2023
Stocks
227
231
11 Debtors
2024
2023
Prepayments
1,800
1.214
12 Cash and cash equlvalents
2024
2023
Cash on hand
Cash at bank
121
126,677
511
124,749
125,260
126,798
Page 16

Lalra Green Trust
Notes to the Financlal Statements forthe Year Ended 31 December 2024
13 Credltor8: amounts falllng due wlthln one year
2024
Other taxats'on and social security
Accruals and deferred income
2023
491
32.580
33,071
1.527
23.095
24,622
14 Fund3
Balance at I
January
2024
Balance at
31 December
2024
Incomlng
re8ourceB
Resources
expended
unre8￿Cted funds
General
General Funds
Restrfcted funds
Restricted Funds
104,371
143,327
(150,196)
97,502
1,394
196
1,198
Total funds
105,765
143,327
150,392
98,700
Balance at
Re80urce8 31 December
expended
2023
Balance at 1
January
2023
Incoming
re80urce8
Unrestrictsd funds
General
General Funds
Restrlcted fund8
Restricted Funds
103,648
152,266
(151,541)
104,371
1.639
245
Total funds
105,285
152,268
151,786
105,765
The specific purposes for which the funds are to be applied are as follows..
Restricted funds include income received from a supporting grant to fund play area and computer
equipment All assets are being depreaated in line with the ￿levant accounting policies.
Page 17

Laira Green Trust
Notes to the Financial Statements for the Year Ended 31 December 2024
15 Analysls of net assets between funds
Total funds
at31
December
2024
Unrestrlcted
funds
General
Re8trlcted
funds
Tangible flxed assets
Current assets
Current liabilities
2,160
128,825
33,071
128,825
33,071
Total net assets
97,914
786
98,700
Total funds
at31
DKember
2023
Unrestrlcted
funds
General
Restrlcted
funds
Tanglble fixed assets
Cu￿ent assets
Current liabilits'6S
2,700
126,293
24,622
3,682
126,705
24,622
412
Total net assets
104,371
1,394
105,765
18 Related party transactlons
Thara wer8 no related p8rty transactions in the year,
Page 18