Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
Company registration number.. 7668404
Charity number.. 1144850
TRUSTEES, REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2023
LITTLE ECHOES DAY
NURSERY LIMITED
(A Company Limited by
Guarantee)
MENZIES
BRIGHTER ,IINKIN

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
CONTENTS
Page
Reference and Administrative Datails of thè Company. its Trust•&s and Advisèrs
Trustees. Report
Independent Examine￿$ Report
ststement of Fhnan¢ial Activities
Balance Sheet
ststement of Cash Flow8
Notes to the Financial Statements
10-19

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
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 2023
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
Magna House
18-32 London Road
St8ines-Upon-Tharne5
TW18 48P
Bankers
HSBC Bank PIC
Slough
Berkshire
SL1 1JF
Soli¢itors
Blaser Mills
40 Oxtord Road
High Wycombe
Buckinghamshire
HP112EE
Independent Examiner
Janice Matthews FCA
Menzies LLP
Magna House
1&32 London Road
Slaines-Upon-Tharlles
TW18 4BP
Page 1

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 AUGUST 2023
The Trustees present their annual report together with the financial statements of the Company for the year 1 September
2022 10 31 August 2023. 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.
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
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 re-opened in June 2020, numbers had diopped by around 10TrJo but the maioiity of children retLJrned 8nd 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
fully recovered to their previous levels during FY2022-23
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 p18y areas and a sensory roorn. The site also has spacious staff room facilities. Little Echoes offers opportunities
for all children whatever their race, Qullure, religion, rneans or ability. including those who require special care 01 additional
attention from Staff.
Over the past year, a number of impiovements have been undertaken, including installation of new security shutters,
replacement of the noise limiting ￿lling 'clouds', purchase of kitchen appliances and a number of new doors and windows.
Further improvements to the building fabric and the replacement of life4xpired fittings are planned for the current year.
The Trustees and Management ensure that the nursery remains up to dale and compliant with new legislation and
regulations affecting businesses of this sort. The Trustees have agreed that Little Echoes will enter the government's
forthcoming expanded scherne for subsidising childcare for children whose parents rneet the stated ewployment conditions.
From April 2024, working parents of two-year-olds will be able lo a￿53 15 hours of free childcare per week. From
September 2024. 15 hours of flee childcare will be extended lo all children from the age of nine months. From September
2025, working parents of children under the age of five will be entitled to 30 houis free childc8re per week. This will reduoe
childcare costs foi tnany parents. We have examined the likely Implications of these changes on our finance5 and
conduded that Little Echoes can mitigate most iisks and have therefore iesolved to make the expanded scheme work in
the Interest ol all parties.
The nursery was inspected by Ofsted during 2021 and achieved a 'Good' status. We are particularly proud of our catering
and of our full-time chef s hard work. We offer the children exceptional fresh and varied food and are proud of our >star
Food Hygiene Award, recently re￿ived.
Financial review
2022-2023 wa5 heavily Impacted by the 'c05t-of-living crisi5' and management made a decision to keep fee rises to a
minimum, consaous of the impact of childcare costs on family finances. Inflation continued to drive up operating ctssts,
whilst staff wages weie increased to ensuie an acceptable living wage was offered to all employees. As a result, Little
Echoes has not generated the surplus that management targets in most years. Nevertheless, our reserves remain healthy
and larger fee increases are being made for the coming year in order to maintain our strong finanaal position.
The Trustees and Management are confident that Little Echoes is trading profitably and is projecting that this will continue
for the corning year despite the continued challenges of inflation and economic uncertainty. This reflects the lacl that the
nursery finances remain robust. despite recent high inflation levels, with 8 growing roll and continued enquiries about new
places.
Little Echoes is planning to re-build a sutplus ol funds that be used foi investment project5. long term maintenance of
the prerni5es and act as a bufler against future ri5k5 and UN￿rtaInl1eS. The COVID 19 crisi5 recent 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 25Q/o
greater. Significant housing developments are underway in the catchment of the nursery and the Trustees are confident that
the local market around Bagshot will generate a healthy demand for the high-quality services offered by Litde Echoes and
that the long-temi future of the nursery is now secure.
The Trustee5 aim to maintsin reserves of around £350.000 which is equivalent to half a yearfs turnover to provide a buffer
against econorni¢ downturns or an unfoieseen event such as having lo move premises.
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
The Trustees will maintain their policy on fees ol having a cornpetitive position in the local market and providing affordable.
high-quality child-care to the local cornrnunily. Whilst the nursery is registered for 65 children lal any one lirnel, it is not our
intention lo operate to this capacity as we believe 8 higher level of individual care brings significant benefit to the children.
The reserves of the charity are substantially invested in the nursery building of Whilmoor Rd. with working capital piovided
by careful m8nagetnent of resouiTrs.
The Accounts are accordingly prepared on the Going Concern basis.
Structure, govemance and management
Little Echoes is a registered educational charity, constituted as a limited company. The charity is overseen by trustees, who
are directors of the charitable trust.
There ale currently three Trustees with appointments being confirmed by the Chair of the TIu5t. There ale no lirne limits on
the length of service of a trustee. The Trustees have no financial interests In the business. Th8 Trustees 8re assisted by 8
part tiTne book-keeper who oversees payroll and general rnanageTnent infoitmation. 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 manager, Ms Jane Gratton.
The Trustees and Manager form an Executive Cornmitlee 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 Executive Committee deals with
investments, business planning, staff salaries and other significant areas of cost, setting of nursery lees and other notable
issues raised by the nursery's rnanagemenl.
Strategic risks are reviewed by the Executive Cornmittee who ensuie Ih818ppropri8le actions are taken lo manage such
risks.
A Parents, Committee exists to provide engagement with and feedback to nursery management and to plan fund raising
events. This meets monthly.
Nursery rnanagemenl have full day to day responsibility and accountability for operation of the charitable business, wrthin
the limits agreed with the Trustees.
Little Echoes is a member of the Pre-school Leaming Alliance. who provided support in estsblishing the busines5 in 1991
and from whom it h85 re￿iVed PLA Accreditation. It also h8s Investors In People status. which was renewed following an
inspection In 2020.
Plans for futurè pariods
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 redecorating of
the interior and general renewal of lif&expired assets. We also recognise that some adaptations will be required lo ensure
srnooth compliance with the Govemment's expanded scheme for subsidised childcare.
Approved by order of the members of the b08rd of Trustees and signed on their behalf by..
DocuS*n•d by..
l1007￿9DD8F4fj5
Mrs J Buick
ITtusteel
Date." 02-May-2024
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
MENZIES
BRIGHTER THINKING
INDEPENDENT EXAMINERS, REPORT
Independent Examinerfs Report to the Trustees of Little E¢hoe¥ Day Nursery Limited I'the Compan￿)
I report lo the charity Trtjstees on rny examination of the accounts of the Comp8ny for the year ended 31 August 2023.
Re¥ponsibIliti￿ and Ba¥1¥ 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.. 02-May-2024
634F240E92A4471
Janice Matthews FCA
Menzies LLP
Magna House
18-32 London Road
Staines-Upon-Thames
TW18 4BP
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
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 2023
Unrestrlcted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Incom• from..
Donations and legacies
Charitable activities
210
600.981
2.997
600.981
2,997
489,409
146
Investments
Total Income
603.978
603.978
489, 765
Expenditure on..
Charitable activities
603.146
603.146
448, 776
Total èxpènditurè
603.146
603.146
448, 176
Net movement In funds
832
832
40,989
Reconciliation of fundB=
Total funds brought fotward
Net movement in funds
626.086
832
626.086
832
585.097
4Q.989
Total funds carrled fonward
626.918
626.918
626,086
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 10 to 19 form part of these financial statements.
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
REGISTERED NUMBER. 7668404
BALANCE SHEET
AS AT 31 AUGUST 2023
2023
2022
Note
Fixed assets
Tangible assets
10
480,154
492. 793
480.154
492, 793
Current assets
Debtors
640
Cash at bank and in hand
349,161
349,037
349,161
349,677
Creditors.. amounts falling due within one year
12
133,6851
150,388)
Net current assets
315.476
319,283
Total assets less current liabilities
795.630
811,476
Creditors. amounts falling due after more than
one year
13
1168,7121
(185,390)
Total net asset$
626.918
626,086
Charlty funds
Restricted funds
Unrestrided funds
14
14
626.918
626,086
Total funds
626,918
626,086
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2023
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..
DocuS*n•dtsy.'
FS570231N8A440..
Mr M Brown
Director
Date.. 30-Apr-2024
The notes on pages 10 to 19 form part of these financial statements.
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 AUGUST 2023
2023
2022
Cash flows from operating activities
Nel cash used in operating activities
16,089
59, 746
Cash flows from investing activities
Nèt cash providèd by invasting activitias
Cash flows from financing activities
Repayments ol borrowing
11S,9591
(17,8021
Net ¢a$h used in finan¢ing a¢ti¥itie¥
115,9591
117.B021
Change in cash and ¢a$h equivalents in the year
Cash and cash equivalents at the beginning of the year
130
41.344
349,031
307,687
Cash and cash equivalents at the end of the year
349,161
349,031
The notes on pages 10 to 19 form part of these financial statements
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
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.
Income tax recoverable in ￿latiOn to investment income is recognised at the time the investment income is
receivable.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third
party, it is probable that a transfer of economic benefits will be required in settlement and the arnounl of the
obligation can be measured reliably.
Support costs are those costs incurred directly in support of expenditure on the obJe￿S of the cornpany.
Governance costs are those incurred In oonnedion with adrninistralion of the company and compliance wrth
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 company apportioned to charitable activities.
Expenditure on charitable activities is incurred on directly undertaking the activities whith further the
Companys objectives. as well as any associated support costs.
All expenditure is incluswe of irrecoverable VAT.
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies Icontinuedl
2.5 Tangible fixed assets and depreciation
Tangible fixed assets costing £1,000 or more are capilalised.
A review for impairment of 8 fixed asset is carried out if events or changes in circumstsnces indicate th81 the
o3rrying value of any fixed asset m8y not be recoverable. Shortfalls belween the c8trying value of fixed assets
and their recoverable amounts are iecognised as impaiments. Impaiiment losses are recognised in the
Statement of Financial Activities incorporating Income and Expenditure Account.
Tangible fixed assets are carried at cost, net of 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 property
Freehold land
Fixtures and frttings
CompLrter eqvipmenl
over 50 years
10°/D Straight line
20°/o reducing balance
2.6 Financial in¥trument¥
The Company only has finanaal assets and financial liabilities of a kind that qualify a5 basic financial
Instruments. 8a5ic financial instturnents are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which ale subsequently measured at
amortised cost using the effective interest method.
2.7 Penslons
The cornpany operates a defined contribution pension scheme and the pension charge represents the amounts
payable by the company to the fund in respect of the year.
2.8 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance
of the gener81 objedives of the Company 8nd which have not been designated for other purpose5.
Investtnent incorne, gains and losse5 ale allocated to the appropriate fund.
Income from donatlons and legacles
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Fundraising events
210
Total 2022
210
210
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Income from charitable activities
Unrestricted
funds
2023
Totsl
fundB
2023
Tol81
fvnds
2022
Nursery fees
600,981
600,981
489,409
Total 2022
489.4Q9
489.409
Deposlt Interest
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Investment income
2,997
2,997
746
Toto12022
146
146
Analysis of expenditure by a¢tivities
Aetivitiès
undertaken
directly
2023
Support
costs
2023
Total
funds
2023
Provision of Nursery Education
580,441
22,705
603,146
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Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Analysis of expenditure by activities Icontinuedl
Analysis of direct costs
Provision of
Nur¥ery
Education
2023
Totsl
fundB
2023
Tol81
funrls
2022
Staff costs
441,478
12,039
8.923
26,304
30,550
3,090
1,134
18,266
3,259
4,122
22,019
1,966
3,125
4,166
441,478
12,039
8,923
26,304
30,550
3,090
1,134
18,266
3,259
4,122
22,019
1,966
3,125
4,166
340,206
15,576
5.481
26,714
6,259
3,368
1,084
13, 776
Depreciation
Rates & Water
Light & He8t
Repairs & Maintenan
Insurance
Telephone
Expendable equiptnent, trips & consumables
Ti8ining
Subscriptions
Food costs
Advertising
Sundry expenses
Equipment hire & leasing
1.085
17,436
1,451
1,097
580,441
580,441
432.913
Total 2022
432,913
432,913
Page 13

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Analysis of expenditure by activities Icontinuedl
Analysis of support costs
Provision of
Nur¥ery
Education
2023
Totsl
fundB
2023
Tol81
funrls
2022
Other Office expenses
Accountancy fees
Bank Charges
Bank108N interest
Sundry expenses
232
232
182
5,510
164
5,510
164
12,753
4,046
5,214
179
12,753
4,048
7,737
3,751
22,705
22,705
75,863
Total 2022
15.863
15,863
Staff costs
2023
2022
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
413,450
20,861
7,167
319,479
15.219
5,5Q8
441,478
340,206
The average number of persons employed by the Company during the year was as follows..
2023
No.
2022
No.
Stafl
23
21
No employee received remuneration amounting to more than £eo,000 in either year.
Independent examinerfs remuneration
The Independent Examinerfs remuneration amounts to an Independent Examination fee of £1,55512022 - £1,440),
and accountancy services 01 £3,76012022- £3,480).
Page 14

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Trustees. remuneration and expenses
During the year, no Trustees received any rernuneration or other benefits (2022- £NIL).
During the year ended 31 August 2023, no Trustee expenses have been incurred (2022- £NILI.
10.
Tangible fixed assets
Freehold Fixtures and
property
fittings
Computer
equipment
Total
Cost or valuation
At 1 September 2022
543,014
126,828
4,149
673.991
At 31 August 2023
$43,014
126,828
4,149
673,991
Depreciation
At 1 September 2022
Charge for the year
76,624
7,240
101,850
4,634
3,324
165
181,798
12.039
Al 31 August 2023
83,864
106,484
3,489
193.837
Net b¢)ok value
At 31 August 2023
459,150
20,344
660
480,154
The freehold property is provided as security against the Mortgage INote121.
11.
Debtors
2023
2022
Due within one year
Other debtors
640
640
Page 15

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
12.
Creditors: Amounts falling due within one year
2023
2022
Bank ltsans
Other taxation and social security
Other Creditors
Accruals and deferred income
20,338
8,343
84
4,920
79,619
6,439
4.330
33,685
3Q,388
The bank has a First Legal Mortgage over the treehold property of Little Echoes Day Nursery Limited. known as
Little Echoes, Whitrnoor Road. B8gshot. Suriey. GU19 5QE. In addition, there is a debentuie comprisirig fixed and
oating charges over all the a55et5 and undertaking of Little Echoes Day Nursery Limited induding all present and
future freehold and leasehold pioperty, book and other debts, chattels, and goodwill and uncalled capital, both
present and future. The amount secured is £189,050 12022". £205,009) including £168,712 12022". £185,390) over
more than one year.
13.
Creditors: Amounts falling due after more than one year
2023
2022
Bank108ns
168,712
185,390
Induded within creditors falling due after more than one year is an amount of £80,17212022.' £99,726) in respect of
liabilities which fall due for payment after rnore than five years from the balance sheet date.
Page 16

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
14.
Statement of funds
Statement of funds- current year
Balance at 1
September
2022
Balance at 31
Expenditure August 2023
Income
Unrestricted funds
General Funds
626,086
603,978
1603,1461
626,918
Statement of funds- prior year
Balance at
I September
2021
Balance at
31 August
2022
Income
Expenditu
Unrestrlcted funds
General Funds
585.097
489. 765
(448.776)
626.086
15.
Summary offunds
Summary of funds - current year
Balance at 1
September
2022
Balance at 31
Expenditure August 2023
Income
General funds
626,086
603.978
1603,1461
626.918
Summary of funds - prlor year
Balance at
I September
2021
Balance at
31 August
2022
Income
Expenditu
General funds
585,097
489, 765
1448,7T6)
626,086
Page 17

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
16.
Analysis of net assets between funds
Analysi¥ of net assets between funds- Current year
Unre8tricted
fvnd¥
2023
Totsl
funds
2023
Tangible fixed assets
Current assets
Creditois due within one year
Creditors due in more th8n one year
480,154
34g,161
133,6851
1168.7121
480,154
349.161
133.6851
1168.7121
Total
62e,918
626,918
17.
Company limited by guarantse
The company is a company limited by guarantee and had no share capital. Members, liability is limited by individual
guarantee lo 8 rn8xirnurn of £10 each in accordan￿ with the Memorandum and Articles of Association.
18.
Reconciliation of net movement in funds to net cash flow from operating activities
2023
2022
Net income for the year las per Staternent of Financial Aotivitiesl
832
40,989
Adjustments for..
Depreciation charges
Decrease in debtors
12,039
640
t5,576
Increase in creditors
2,578
2,581
Net cash provided by operating activities
16,089
59, 746
19.
Analysis of cash and Cash equivalertts
2023
2022
Cash in hand
349,161
349,031
Total cash an(1 cash equivalents
349,161
349,031
Page 18

Docusign En¥ÈlopÈ ID". D66BcFO4-8FB2426￿A841-g￿664cBlSA84
LITTLE ECHOES DAY NURSERY LIMITED
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
20.
Analysis of changes in net debt
At1
September
2022
At 31 August
2023
Cash flows
Transfers
Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year
349,031
119,6191
1185,3901
130
15,959
349,161
120,3381
1168.7121
116,6781
16,678
144,022
16.089
160,111
21.
Related party transactions
The aggregate remuneration for key management personnel during the year was £75,000 12022 - £75,0(K)l. There
were no other related party transactions during the year.
Page 19