Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
Company registration number.. 7668404
Charity number.. 1144850
TRUSTEES, REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2022
LITTLE ECHOES DAY NURSERY
LIMITED
(A Company Limited by
Guarantee)
MENZIES
BRIGHTER THINKING

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
CONTENTS
Page
Reference and administrativè dètails of thè Company. its Trustèès and advisèrs
Trustees. report
Independent examinerfs report
ststement of financial activities
Balance sheet
Notes to the financial ststements
9-17

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS
TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2022
Trustees
Mr M Brown
Mrs J Buick
Mrs D Browne
Company registered
number
7668404
Charity r•gist•rèd numb•r 1144850
Reglstered offlce and
principal operating offlce
Whitmoor Road
Bagshot
Surrey
GU19 5QE
Accountants
Menzies LLP
Chartered Accountsnls
Cenliutn House
36 St8tion Road
Egham
TW20 9LF
Bankers
HSBC Bank PIC
Egham
Surrey
TW20 9LH
Soli¢itors
Blaser Mills
19 High Str88t
Staines
Middlesex
TW18 4QY
Independent Examiner
Janice Matthews FCA
Menzies LLP Centrum House
36 Station Road
Egham
Surrey
TW20 9LF
Page 1

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2022
The Trustees present their annual report together with the financial statements of the Company for the year 1 September
2021 10 31 August 2022. The Annual Report serves the purposes of both a Trustees, report and a directors, report under
cornpany law. The Trustees confirm that the Annual Report and fin8no81 statements of the charitsble company comply with
the current slalulory requirements, the requirements of the ¢harilable wmpany's governing document and the provisions of
the Staternent of Recommended Practice ISORPI applicable to ch8ritie5 preparing their accounts in 8ccordance with the
Finanaal Reporting Standaid applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 20191.
Since the Company qualrfies as small under section 382 of the Companies Act 2006, the Strategic Report required of
medium and large companies under the Companies Act 2006 Istrategic Report and Directors, Report) Regulations 2013
has been ornitted.
Objectives and activities
The rnain purpose for the nursery is as stated within the mission 5t8lernenl'. lo provide high quality child-c8re and education
for children 8g8d th188 rnonths to fiv8 y88rs of ag8.
As a chaiitable organization, the nursery seeks to provide affordable and flexible child-care and any surplus funds are
reinvested in the nursery (Little Echoes is a non-profit making organizationl. The nursery prides itself on its highly
professional approach to childcare and to the management of its activities, both of which are significantly supported by the
ability to invest all surplus funds back into the business. This was the basis by which Little Echoes was able to provide the
significant finanaal resources necessary to fund its move to Bagshot and to negotiate the period of significant financial
insecurity during the COVID crisis.
Little Echoes has buitt its reputation and SUC￿53 lo dale around the exceptional quality of childcare provided. This care is
slruclured aiound 8 strong edur8tion81 ethos within the nursery. Great attention w85 placed on maintaining the high quality
of child-care during the move fioTn its original piemises in Englefield Green lo Bagshol. The new pietnises provide rnany
opportunities foi building upon this Including Indoor and outdoor play areas, a sensory room and access to a large adjacent
playing field.
Little Echoes places great emphasis on ensuring that staff are appropriately trained and qualified and all undertake
additional training with at least two courses each year. This helps to keep up to date with changes and developments within
the profession. It also enables Little Echoes to recruit and retain high quality nursery staff as we grow. The nursery
recognises long service achievements of staff, induding the Manager. Jane, who has been with the nursery for more than
20 years. and a number of staff have 5 &10 years, service.
The Trustees h8ve h8d reg8id to Charity Commission guidance on public benefit and are confident that the activities of the
charty ale fully cornpliant with this guidance.
Achièv•mènts and p•rfomianea
On 16 April 2012, Little Echoes Day Nursery re located from its home of 18 years in Englefield Green to new premises in
Bagshot. The new premises were well appointed and had previously been used as a nursery. Some work was required on
the building and its interior as it had been vacant for some lime and also lacked some arnenilies leg.. outdoor play areal.
The nursery now has security of tenure of its own premises and this goes a long way lo managing some of the largest risks
to which it has been exposed in recent years. The financial and operational security afforded by this ownership makes Little
Echoes relatively unusual amongst other nursery operators and safeguards the business from unpredictable and
unsupportive Landlords.
The 10 year5 since the tnove have seen numbers of children attending Little Echoes initially fall as the nuisery gradually re-
established rtself In a new location. Our advertising campaign iesulted in numbers starting to glow and as word spread in
the local community of the exceptional child-care available, Little Echoes reached and then exceeded the size of roll
achieved at the previous site.
Page 2

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
The COVID crisis presented particular challenges to the managernent of the nursery frorn March 2020 onwards and
throughout 2021. Little Echoes initially remained open for children of key workers but this ￿ased after a few weeks as
demand dropped and the nursery closed for Iwo months until Government reslriclions weie lifted. Support was provided to
staff throughout this peiiod and regular updates were sent lo parents. along with ideas for home activities. Wheri the
nursery opened in June 2020, numbers had dropped by around 1 OQ/o but the majority of children returned and activities
continued, albeit socially dIStan￿d as required by Government guidelines. The continuation of the crisis into the financial
year 2020-21 piesented maioi challenges due to continuous staff Illness and the need to work in small 'bubbles' Iwhich
detemined and constrained stafl ratios). The nursery remained open throughout FY 2020-21 and numbers of children have
been sustained at viable levels over FY2021-22.
The nursery offers a wide range of activities to children based on its excellent facilities, induding an all-weather indoor play
area. well-equipped kitchen land resident chefj offering horne cooked food made daily from fresh ingredients.. several
outdoor play areas and a sensory room. The site also ha5 spacious staff room facilities.
Over the past year. a number of improvements have been undertaken, including replacement of the boi18r and parts of the
heating system, repla￿meNt of kitchen appliances and a nurnbei of new doois. Further irnpiovement5 to the building fabric
and the replacement of life-expired fittings are planned for the current year.
Little Echoes offers opportunities lor all children whatever their race, culture, religion, means or ability, including those who
require special care or additional attention from staff.
The Trustees and Management ensure that the nursery remains up to date and compliant with new legislation and
regulations affecting businesses of this sort. During recent years. there has been a requirement to offer pension provisions
for staff. new minimum wage rates and changes in Government funding for sorne nursery places.
The nursery was inspected by Ofsted during the previous ye81 and 8¢hieved 8 'Good' status in June 2021. We are
particularly proud of our catering and of our full-time chef s hard work. We offei th8 children exceptional fresh and v8ri8d
food and are proud of our 5-star Food Hygiene Award, recently ieceived.
Flnanclal revlew
2021-2022 represented a year of consolidation and recovery following the COVID crisis. Capacity was returned to norrnal
Ifollowing the discontinuation of emergency 'bubbles' procedures) and the working day was lengthened by one hour to the
previous 080￿1800 opening times. The surplus of £41 k for the year has added to our reserves and provides resources with
which to man8ge New challenges. such as rising inflation and the current cost of living crisis.
The Trustee5 and Management are confident that Litue Echoe5 15 trading profitably and 15 projecting that thi5 will continue
for the coming year despite the continued challenges of inflation and economic uncertainty. This ieflects the fact that the
nursery finances remain robust, despite COVID, with a growing roll and continued enquiries aboLrt new places.
Having negotiated the COVID crisis, Little Echoes is planning to re-build a surplus of funds that can be used for investment
projects, long term maintenance of the premises and act as a buffer against future risks and uncertainties. The COVID 19
crisis and current inflationary pressures illustrate the type of unplanned events for which an element of financial and
operational resilience is required. The operating costs of the new building are considerably lower than those of the previous
facility. whilst capacity is 25°/o greater. Significant housing developments are undenv8y in the catchment of the nursery and
the Trustees are confident that the local rnarket around B8gshol will generate a healthy dernand for the high-qualily services
offered by Litue Echoes and that the long-term future of the nursery is now secure.
The Ttustee5 aim to maintain reserves of around £330,000 which is equivalent to half a yearfs tuinover to provide a buffer
against economic downturns or an unforeseen event such as having to move premises.
The Trustees will maintain their policy on fees of having a competitive position in the local market and providing affordable,
high quality child-care to the local community. Whilst the nursery is registered for 65 children lat any one timel, it is not our
intention to operate to this capacity as we believe a higher level of individual care brings significant benefit to the children.
The reserves of the charity are substantially invested in the nursery building of Whitmoor Rd, with working capital provided
by careful management of resour￿5.
The Accounts 8re accordingly prepa18d on the Going Concein b8SI5.
Page 3

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2022
Structure, govemance and management
Little Echoes is a registered education81 charity, con51ituled as a limited company. The charity is overseen by trustees, who
are diieclors of the ¢harilable Iiusl.
There are currently three Ttustees with appointments being confirmed by the Chair of the Tiust. There ale no tirne limits on
the length of Servi￿ of a trustee. The Trustees have no financial interests In the business. The Trustees are assisted by a
part time book-keeper who oversees payroll and general management information. Trustees are appointed via a unanimous
vote of the existing Trustees. Any Trustees or the Nursery Manager can nominate a candidate.
The Nursery is managed by full time rnanager. Ms Jane Gratton.
The Trustees and Manager form an Executive Cornmittee which meets, on average, every six weeks. This Committee also
acts as the Nursery's Finance Committee. of which the book-keeper is also a member. The ExecLJtive Committee deals with
investments, business planning, staff sa18ries and other Significant areas of c05t, Setting of nursery fees and other notable
issues raised by the nursery 5 rnanagement.
Strategic risks are reviewed by the Executive Committee who ensure that appropriate actions are taken to manage such
risks.
A Parents, Cornrnittee exists to provide engagement with and feedback to nursery management and to plan fund raising
events. This meets monthly.
Nursery management have full day lo day responsibility and accountability for operation of the charitable business, wrthin
the limits agreed with the Trustees.
Litt18 Echo8s is a rn8tnber of the Pre-school Learning Alliance, who provid8d support in establishing the busin855 in 1991
and from whotn it has received PLA Accreditation. It also has Investors In People status, which was renewed following an
inspection In 2020.
Plans for future perlods
The Trustees and Management produce an annual investment and capital renewal plan which prioritises significant
expenditure on equipment and the fabric of the site. Over the coming year. it is intended to concentrate on further structur81
work including new wndows. replacing the gates lo the car park 8nd inst811ing new external security 5hutter5.
Approved by order of the members of the board of Trustees and signed on their behalf by..
DocuS*n•d by..
Mrs J Buick
ITrusteel
Date.. 31-Jan-2023
Page 4

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
Independent examinerfs report to the Trustses of Little Echoes Day Nursery Limited I'the Company'l
I report lo the charity Trtjstees on rny examination of the accounts of the Comp8ny for the year ended 31 August 2022.
Re¥ponsibIliti￿ and basis of report
As the Trustees of the Company land its directors for the purposes of cornpany lawl you ale responsible for the preparation
of the accounts in accordance with the requirements of the Companies Act 20061.the 20(h ACVI.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2008 Act and
are eligible for independent examination. I report in respect of my examination of the Company's accounts carried out under
section 145 01 the Charities Act 20111.the 2011 Act'l. In carrying out my exarnination I have followed the Directions given by
the Charity Commission under section 14515llbl of the 2011 Act.
Independent examinerfs statement
Since the Gompany's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of
the 2011 Ad. I confirrn th81 1 am qu81ified lo undertake the exarninalion because l am a membei of The Inslilule of
Chartered Accountants in England and Wales, which Is one of the listed bodies.
I have completed my examination. I confirm that no mattels have come to my attention in connection with the examination
giving me cause to believe".
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act,. or
the accounts do not acctsid with those records., or
the accounts do not wmply with the 8ccounting requirements of section 396 of the 2006 Ad othei than any
requiiernent that th8 accounts giv8 a 'tiue and fairf view which is not a rnatt81 considered as part of an Independent
examination", or
the accounts have not been prepared in accordance with the methods and prinaples of the Statement of
Recommended Practi￿ for accounting and reporting by charities lapplicable to charities preparing their accounts in
accordance wrfth the Finanaal Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211.
I have no concerns and have come across no othei matters in connection with the examination to which attention should be
drawn in this report in order to enable a proper understanding of the accounts to be reached.
This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and
Reportsl Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I
arn required to state to them in an Independent Examinerfs Report and for no other purpose. To the fullest extent permitted
by law, I do not accept or assurne responsibility to anyone other than the Company and the Company's Trustees as a body,
for rny work or for this report.
Do¢US￿nId by..
Signed".
Dated." 03-Feb-2023
634F24DE92A4471
Janice Matthews FCA
Menzies LLP
Centrum House
Station Road
Egham
TW20 gLF
Page 5

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND
EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2022
Unrestrlcted
funds
2022
Total
funds
2022
Total
funds
2027
Note
Incom• from..
Donations and legacies
Charitable activities
210
210
4,396
497,924
24
489.409
146
489.409
146
Investments
Total income
489,765
489,765
502,344
Expenditure on..
Charitable activitie5
448.776
448.776
444,620
Totsl expenditure
448,776
448.776
444.620
Net movement in fund¥
40.989
40.989
57, 724
Re¢onciliation of funds:
Total funds brought foNard
Net movement in funds
$85,097
40,989
$85,097
40,989
527,373
57, 724
Total funds carrièd forward
626.086
626.086
585,097
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 17 form part of these financial statements.
Page 6

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
REGISTERED NUMBER. 4558942
BALANCE SHEET
AS AT 31 AUGUST 2022
2022
2021
Note
Fixed assets
Tangible assets
10
492,193
507. 769
492.193
507, 769
Current aS8et8
Debtors
640
Cash at bank and in hand
349,031
307,687
349,671
308,327
Creditors.. amounts falling due within one year
12
130,3881
(27,088)
Net Current ass8ts
319.283
281,239
Total assèts lèss curr•nt liabilitrès
811.476
789,008
Creditors.. amounts falling due after more than
one year
13
1185,3901
(203.9111
Net assets excluding pension a3¥et
626,086
585.097
Totsl net a¥8et8
626.086
585.097
Charity funds
Restricted funds
Unrestricted funds
14
14
626,086
585.097
Totsl fijnds
626,086
585.097
Page 7

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2022
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance wrfth section 476 of
Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and preparation of financial statements.
The financial statements have been prepared in 8￿rdance with the provisions applicable to entities subject to the small
conipanies regirne.
The financial stat8m8nts were approved and 8Uthorised foi issu8 by the Trust8es and signed on th8ir b8half by..
DoGu81gn•d by..
F8E71E18781C495.
Mr M Brown
Director
Date.. 02-Feb-2023
The notes on pages 9 to 17 form part of these financial statements.
Page 8

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
General information
Little Echoes Day Nursery Limited is a private charitable cornpany lirnited by guarantee and incorporated in England
& Wales. The address can be found on page 1 and details of the principal activities are sel out in the Trustees,
Report.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021- Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021 (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10218nd the Companies Act 20￿.
Little Echoe5 Day Nursery Limited rneets the definition of a public benefit entty under FRS 102. Assets and
liabilities are initially recognised at historical c05t 01 transaction value unless otherwise stated in the relevant
accounting policy.
2.2 Golng concern
The charity has a significant level of reserves and finanaal forecasts indicate that the nursery will be able to
meet its financial obligations for at least twelve months from the date of approval of these finanaal statements.
These accounts are accordingly prepared on the Going Concem basis.
2.3 Income
All income is iewgnised On￿ the Company has entitlement to the inwme, f( is probable that the inoome will be
received and the 8mount of Income receivable can be meaSLJred reliably.
Income from the provision of Nursery Education is recognised as the service is provided.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income
received for specific purposes but not expended during the period is shown in the relevant funds on the
Balan￿ Sheet. Where income is received in advance of entitlement of receipt. its recognition is deferred and
included in creditors as deferred income. Where entitlement occurs before income is received, the income is
accrued.
Income tax recoverable in relation to investment income is recognised at the time the investment income is
receivable.
2.4 Expenditure
ExpenditLJre is rewgni5ed once there is a leg81 or wnstiudive oblig81ion to transfer ewnomio benefit lo a third
party, it is probable that a tran5fei of economic benefits will be required in settlement and the arnount ol the
obligation can be measured reliably.
Support costs are those costs incurred directly in support of expenditure on the objects of the company.
Govemance costs are those incurred in connection wrth administration of the company and compliance with
constitutional and statutory requirements.
Charitable activities are costs incurred on the provision of nursery education. including support costs and costs
relating to the governan￿ of the oompany apportioned to tharitable activities.
Page 9

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Accounting policies Icontinuedl
2.4 Expenditu￿ Icontinuedl
Expenditure on charitable activities is incurred on directly undertaking the activitie5 which further the
Companys objectives. as well as any associated support costs.
All expenditure is incluswe of irrecoverable VAT.
2.5 Govèrnmènt grants
Govemment grants relating to tangible fixed assets are treated as deferred income and released to the
Statement of Financial Activities over the expected useful lives of the assets concemed. Other grants are
credited to the Statement of Finanaal Activities as the related expenditure is incurred.
2.6 Interest receivable
Interest on funds held on deposit is induded when receivable and the amount can be measured reliably by the
Company.. this is nomally upon notification of the interest paid or payable by the institution with whom the
funds are deposited.
2.7 Tangible fixed assets and depreciation
Tangible fixed 85sels costing £1,000 or tnore 8re ¢8pilalised.
A review for itnpaitment of a fixed asset is carried out if events or change5 in circumstance5 indicate that the
Carrying value of any fixed asset may not be recoverable. Shortfa115 between the carrying value of fixed assets
and their recoverable amounts are recognised as Impaiments. Impairment losses are recognised in the
Statement of Financial Activities incorporating Income and Expenditure Account.
Tangible fixed assets are carried at cost, net ol depreciation and any provision for impairment.
Depreaation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual
value, over their expected useful lives on the following bases..
Freehold buildings
Freehold land
Fixtuies and lrttings
CotnpLrter equipment
over 50 years
10Q/o Str8ight line
204/0 reducing balance
2.8 Finaneial instrum•nts
The Company only has linanual assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amortised cost using the effective interest method.
2.9 Pensions
The cornpany operates a defined contribution pension scheme and the pension charge represents the amounts
payable by the company to the fvnd in respect of the year.
Page 10

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Accounting policies Icontinuedl
2.10 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in furtherance
of the general objectives of the Company and which have not been designated for other purpose5.
Invesltnenl income. gains and losses 8ie allo¢*ed lo the appropri8le fund.
Income from donatlons and legacles
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2027
Fundraising events
Government grants
210
210
4,396
210
210
4,396
Total 2021
4.396
4.396
Government grants consist of £nil 12021". £4,3961 received under the Goveintnent Coronavirus Job Retention
Scheme.
Income from charitable activities
UnTestri¢ted
funds
2022
Totsl
funds
2022
Total
funds
2021
Nursery Fees
489,409
489,409
497,924
Total 2021
497.924
497.924
Page 11

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Deposit interest
Unrestricted
funds
2022
Totsl
fundB
2022
Tol81
fvnrls
2027
Investment Income
146
146
24
Total 2021
24
24
Analysis of expenditure by activities
Activities
undertaken
directly
2022
Support
coBtB
Totsl
funds
2022
2022
Piovision Of Nursery Education
432,913
15,863
448.776
Page 12

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Analysis of expenditure by activities Icontinuedl
Analysis of direct costs
Provision of
Nur¥ery
Education
2022
Totsl
fundB
2022
Tol81
funrls
2027
Staff costs
340,208
15,576
5.481
26,114
6,259
3,368
1,084
13,776
1,085
17,436
1,431
1,097
340,206
15,576
5,481
26,114
6,259
3,368
1,084
13,776
1,085
17,436
1,431
1,097
347,606
2LI, 787
2.235
7,422
8,860
2,969
1,611
16,793
243
Depreciation
Rates & Water
Light & Heat
Repair & Maintenance
Insurance
Telephone
Expendable equiptnent, trips & consumables
Subsciiplions
Food costs
Advertising
Other Office expenses
Training
Recruittnent expenses
16.263
1,092
5Q8
274
4, 727
432,913
432,913
430, 790
Tot812021
430, 790
4SO, 190
Analysis of support costs
Provision of
Nursery
Education
2022
Totsl
fund
2022
To181
funds
2021
Other Office expenses
Accountancy fees
Bank charges
Bank loan interest
Sundry expenses
182
5.214
179
7,137
3,151
182
5,214
179
7,137
3,151
756
4.620
211
6,550
2,913
15,863
15,863
74,430
Total 2027
14,430
14,430
Page 13

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
Staff costs
2022
2027
Wages and salaiies
Social security costs
Contribution to defined contribution pension schemes
319,479
15,219
5,508
326, 745
15,405
5.456
340,206
347,606
The average number of persons employed by the Company during the year was as follows..
2022
No.
2021
No.
Staff
21
21
No employee received retlluneration smounting to rnore than £60,000 In erther year.
Independent examinerfs remuneration
The Independent Exatniner's remuneration amounts to an Independent Examination fee of £1,44012021 £1,440),
and accountancy services 01 £4,05412021- £4,054).
Trustees. remuneration and expenses
During the year, no Trustees received any rernuneration or other benefits (2021- £NIL).
During the year ended 31 August 2022, no Trustee expenses have been inCu￿ed (2021- £NIL).
10.
Tangible fixed assets
Freehold Flxtures and
property
fittings
Computer
equipment
Total
Cost or valuation
At 1 September 2021
$43,014
126,828
4,149
673,991
At 31 August 2022
543,014
126,828
4,149
673.991
Page 14

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
10.
Tangible fixed assets Icontinuedl
Freehold Fixtures and
property
fittings
Computer
equipment
Totsl
Depreciation
Al 1 September 2021
Charge for the year
69,384
7,240
93,742
8,108
3,096
228
166.222
15.576
At 31 August 2022
76,624
101,850
3.324
181.798
Net book value
At 31 August 2022
466,390
24,978
825
492,193
The freehold property is provided a5 security against the tllortgage INote131.
11.
Debtors
2022
2021
Due within one year
Other debtors
640
640
640
640
12.
Cr•ditors= Amounts falling duè within onè yèar
2022
2021
Bank loans
19,619
6,439
4,330
18,900
3,858
4,330
Other taxation and soaal security
Acuuals and deferred income
30,388
27,088
The bank has a First Legal Mortgage over the freehold property of Little Echoes Day Nursery Limited. known as
Little Echoes, Whitrnoor Road, Bagshot. Surrey, GU19 5QE. In addition, there is a debenture comprising fixed and
floating charges over 811 the assets and undertaking of Little Echoes Day Nursery Limited including all present and
future freehold 8nd leasehold piopety. book and other debts. chattels. and goodwill and uncalled capitsl. both
present 8nd future. The amount secured is 2205,009 12021." £222.8111 including £185.390 12021.. £203,911) over
more than one year.
Page 15

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
13.
Creditors: Amounts falling due after more than one year
2022
2027
Bank ltsans
185,390
203,911
Induded within creditors falling due after more than one year is an amount of £99,72612020'. £132,616) in respect
of liabilities which fall due for payment after more than five years from the balance sheet date.
14.
ststement of funds
ststement of fund8- current year
Balance at 1
Septembèr
2021
Balance at 31
Expanditurè August 2022
Ineom•
Unrestricted funds
General Funds
S85,097
489,76S
1448,7761
626,086
Statement of funds- prior year
Balance at
I Seplember
2020
Balan￿ at
31 August
2027
Income
Expenditure
Unrestricted funds
General Funds
527,373
502,344
1444,620)
585,097
Page 16

Docusign En¥ÈlopÈ ID". 7726EE7C-98D2-4A58-BF6D-A6C767EF25DB
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
15.
Analysis of net assets between funds
Analysi¥ of net assets between funds- Current year
Unre8tricted
fvndB
2022
Totsl
funds
2022
Tangible fixed assets
Current assets
Creditois due within one year
Creditors due in more th8n one year
492,193
34g,671
130,3881
1185.3901
492,193
349.671
130.3881
1185.3901
Total
626.086
626,086
Analysis of net assets between funds- prior year
Unrestricted
funds
2021
Total
funds
2021
Tangible fixed assets
Current assets
507,769
308,327
(27.088)
1203,917)
507, 769
308,327
(27,0881
(203,9111
Creditois due within one year
Creditors due in more than one year
Total
585,097
585,097
16.
Company limit•d by guararrtèè
The company is a company limited by gLJarantee and had no share capital. Members, liability is limited by individual
guarantee to a maximum of £10 each in accordance with the Memorandum and Articles of Assoaation.
17.
Related party transactions
The aggregate remuneration for key management personnel during the year was £75,000 12021 £41,OCX)l. There
were no other related party transactions during the year.
Page 17