**LITTLE TROOPERS (Company Limited by Guarantee)**
## **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2023**
**Company No: 07694082 Reg Charity No: 1149258**
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **C O N T E N T S**
||**Page**|
|---|---|
|Report of the Trustees|1 – 5|
|Report of the Independent Examiner|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 – 17|
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **INTRODUCTION**
The trustees who are also directors of the charitable company for the purposes of the Companies Act 2006, present their report with the financial statements of the charitable company for the year ended 31 March 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
This report also constitutes a directors’ report under company law.
## **CONSTITUTION**
Little Troopers is a private company limited by guarantee and a registered charity governed by its memorandum and articles of association.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Company Number:** 07694082 (England and Wales) **Charity Number:** 1149258 **Registered Office:** Gladstone House 77-79 High Street Egham Surrey TW20 9HY
**Directors, trustees and employees**
The directors of the charitable company (“the charity”) are also trustees for the purposes of charity law. In addition, non-executive trustees have been appointed in an advisory capacity. The directors and non-executive trustees serving at the date of approval of the financial statements were as follows:
|**Directors:**|W Bartlett|
|---|---|
||L Smith|
|**Non-Executive Trustees:**|C Doyle|
||H Kendrick|
|**Operations Manager:**|L Fetigan|
## **Other Advisors**
The directors and trustees of the charitable company seek such external professional advice as they consider necessary to fulfil their legal and administrative obligations and charitable objectives.
Page 1
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The charitable company was established under a memorandum and articles of association, which established the objects and powers of the charitable company and constitutes a company limited by guarantee as defined by the Companies Act 2006.
## **Recruitment and appointment of trustees**
The directors of the company are also charity trustees, for the purposes of charity legislation. The trustees may invite other suitable individuals to join the Board, where they consider such individuals are able to provide valuable advice and guidance to the charity, and act as a resource for access to other individuals and corporations where they may have influence to promote the work of the charity.
All trustees, including the directors of the charitable company, give their time voluntarily and receive no remuneration or other benefits from the charity.
## **Responsibilities of the Board of Trustees**
Trustees’ meetings are held quarterly throughout the year, and trustees are encouraged to actively participate in discussions and deliberations and be familiar with all information and material issued in advance of or during meetings. The trustees are also required to keep all board deliberations confidential, except where they have been asked to approach external parties to discuss specific matters as instructed by the Board.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Where particular risks are identified and recorded, the Board oversee and review such matters and determine any appropriate actions. The following are deemed to be key risks for the Charitable Company:
- **Reliance on external funding**
The charitable company relies on the donations and grants provided by external donors in order to continue to operate and provide its charitable services.
## **Public benefit statement**
In setting our objectives and organising activities each year we have regard to both the Charity Commission’s general guidance on public benefit and needs and gaps identified through formal and informal assessments. Through formal and informal communication, the trustees always ensure that the activities we undertake are in line with our charitable objects and aims.
## **Investment policy**
Under the memorandum and articles of association, the trustees have the power to make any investment which they see fit in order to further the charitable objectives.
## **Reserves Policy**
The trustees aim to maintain reserves at a sufficient level at any time to cover at least three months of operational activities, which equates to £29,000 as at 31 March 2023. At 31 March 2023, the charity’s free reserves were £17,167 (2022: £20,821). Free reserves are below this value, although the trustees expect the amount required to cover this level will increase as the charity expands.
Total funds held as at 31 March 2023 were £63,267 (2022: £42,777), comprising restricted funds of £45,235 (2022: £20,832) and unrestricted funds of £18,032 (2022: £21,945).
Page 2
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **OBJECTIVES AND ACTIVITIES**
Little Troopers is a registered charity supporting all children with one or both parents serving in our British Armed Forces (regular or reserve). These children face unique daily challenges due to their parents career choice especially when they experience repeated separation of varying lengths of time from their serving parent(s) due to exercises and operations plus moving home and school frequently due to service requirements.
As a charity we ensure all Little Troopers have fundamental resources available to help ease and aid any separation period, it is important to us that support can be reached self-sufficiently from wherever military children are based, that initiatives are in existence to keep serving parent and child connected when miles separate and that there is a community celebrating how special all the Little Troopers out there really are!
Our charity was first created back in 2011 and since that time has grown, changed and become the much loved military children’s charity and vital support toolbox that now exists.
## **A small charity with a big heart doing the very best for all the children of our British Armed Forces**
As a charity our main objective is to support children with parents serving in the British Armed Forces, regular or reserve.
Our charity’s vision is that all children who have a parent serving in the British Armed Forces feel recognised, included and celebrated, both at home and in school.
Our charity’s values support this vision. They are:
## **RECOGNITION**
Being a military child is a unique experience that brings its own challenges and opportunities. It is important that all military children feel as though these unique experiences are valued, acknowledged and understood by those around them, both at home and in school
## **INCLUSION**
Military children deserve to have a voice and should be encouraged to share and talk about their lived experience. Fostering a sense of belonging and inclusion can positively impact the wellbeing of military children. No child should feel excluded or be disadvantaged due to their parent’s chosen career in the forces.
## **CELEBRATION**
Military children are part of a special community of Little Troopers – united by their similar circumstances and shared experiences. By celebrating military children, we can help them to feel proud of themselves and encourage them to become more confident, adaptable and resilient adults.
We have created a community for all British Armed Forces families; service, rank, location, military accommodation or private, married or not… none of these factors matter, what bonds everyone is that the children have serving parents.
We recognise the unique daily challenges children can face when a parent is serving and we aim with our initiatives and resources to ease and aid separation periods, be it one month or nine months and moving home and school frequently, we will be there to support through these times.
Page 3
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **Review of the year**
This accounting period 2022/23 saw Little Troopers really grow and expand, being subject matter experts in all things related to military children. Existing projects expanded and new projects came to fruition.
All core initiatives continued delivery and usage by families as expected throughout the year including; Birthday Card Scheme, Little Trooper of the Month, Crafty Little Troopers, Little Troopers Letters and all downloadable resources via our website.
Little Troopers Gazette was delivered in two editions across the accounting period with over 7,000 copies being distributed across the military community to families, groups and schools.
Every April is special for the charity celebrating the international Month of the Military Child, April 2022 was no different and as a charity throughout the month we celebrated military children in various ways including providing a schools pack with many schools getting involved.
All Together was a new initiative that launched, specifically to support children with a parent serving away from home. Including an online programme of fortnightly workshops, teen residentials and adventure days, the first of which was held at GoApe in 10 locations in June 2022. The project is currently funded for a two-year period.
Little Troopers at School continued to expand with a second workshop with a mindfulness and wellbeing theme and focussing on moving home and school, deployment and nurturing resilience. This two hour workshop is now legacy content that can be accessed along with workshop one via our website with facilitator notes and activity sheets available.
The highlight of the year was securing National Lottery funding to launch the Little Troopers Therapy Programme, a two-year funded project to provide face to face theory sessions of a bespoke military nature to military children by referral. Launching in October 2022, this has also led to working with many healthcare settings on which we planned our work into 2023/24.
As Christmas Smiles approached, we were delighted to once again partner with Build-A-Bear to distribute over 2,000 bears to children who had a parent deployed over the festive season, we also sent hundreds of families to an Odeon screening as part of the initiative plus giveaways.
A year to look back and be proud of the output from the charity and the reach we had to British Armed Forces children who were experiencing long separation from a parent and moving home and school.
## **Remuneration of Key Management Personnel**
The Board of Trustees, and the Operations Manager are in charge of directing and controlling, running and operating the Trust on a day to day basis, and therefore, make up the key management personnel of the charity.
All Trustees give of their time freely and no Trustees received remuneration. Details of Trustees’ expenses are disclosed in note 9 to the accounts. The pay of the Operations Manager is reviewed annually. In view of the nature of the charity, the Trustees benchmark pay levels against other voluntary sector organisations of a similar size within our region.
Page 4
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
The directors (who are also trustees of Little Troopers for the purposes of charity law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees confirm that they have complied with these requirements and having a reasonable expectation that the Company will continue in operational existence for the foreseeable future, continue to adopt the going concern basis in preparing the accounts.
This report has been prepared in accordance with the exemptions available to small companies under the Companies Act 2006.
Approved by the trustees and signed on their behalf by:
……………………………………… W Bartlett – Director and Trustee
17-01-2024 Date:…………………………………
Page 5
## **REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS OF LITTLE TROOPERS FOR THE YEAR ENDED 31 MARCH 2022**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2023 which are set out on pages seven to seventeen.
## **Responsibilities and basis of report**
As the charity trustees 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’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the company 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 accounting 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 prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.
………………………………. Paul Creasey FCA Azets Audit Services Egham, Surrey TW20 9HY
Date:…………………… 18 January 2024
Page 6
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023**
|**Notes**
**INCOME**
Donations and legacies
2
Charitable activities
3
Grants receivable
4
Income from other trading
activities
5
**Total Income**
**EXPENDITURE**
Fundraising expenditure
7
Charitable activities
6
**Total expenditure**
**Net income/(expenditure)**
Transfer between funds
12
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
12
**Total funds carried**
**forward**
12|Restricted
funds
£
1,525
-
106,274
-
107,799
-
83,188
83,188
24,611
(208)
24,403
20,832
45,235|Unrestricted
funds
£
11,337
-
-
32,603
43.940
13,819
34,242
48,061
(4,121)
208
(3,913)
21,945
18,032|**YEAR**
**ENDED**
**31/03/2023**
**Total**
**£**
**12,862**
**-**
**106,274**
**32,603**
**151,739**
**13,819**
**117,430**
**131,249**
**20,490**
**-**
**20,490**
**42,777**
**63,267**|YEAR
ENDED
31/03/2022
Total
£
**27,536**
**12,318**
**55,066**
**36,079**|
|---|---|---|---|---|
|||||**130,999**|
|||||**21,275**
**143,970**|
|||||**165,245**|
|||||**(34,246)**
**-**|
|||||**(34,246)**|
|||||**77,023**|
|||||**42,777**|
## **CONTINUING OPERATIONS**
All incoming resources and resources expended arise from continuing activities.
The statement of financial activities included all gain and losses recognised during the year.
Page 7
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2023**
|**Notes**
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within
one year
11
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Restricted funds
12
Unrestricted funds
12
**TOTAL FUNDS**|Restricted
funds
£
-
49,478
49,478
(4,243)
45,235
45,235|Unrestricted
funds
£
865
21,720
22,585
(4,553)
18,032
18,032|**2023**
**Total**
**£**
**865**
**71,198**
**72,063**
**(8,796)**
**63,267**
**63,267**
**45,235**
**18,032**
**63,267**|2022
Total
£
**1,124**
**43,728**|
|---|---|---|---|---|
|||||**44,852**
**(2,075)**|
|||||**42,777**|
|||||**42,777**|
|||||**20,832**
**21,945**|
|||||**42,777**|
For the period ended 31 March 2023, the company was entitled to exemption from audit under section 477 of the Companies Act relating to small companies.
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
17-01-2024 The financial statements were approved by the Board of Trustees on and were signed on its behalf by:
## **W Bartlett – Director and Trustee**
Page 8
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **1. ACCOUNTING POLICIES**
## **General Information**
Little Troopers is a charitable company limited by guarantee, registered in England and Wales. The registered and principal office is disclosed on page 1.
## **Accounting convention**
The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
The charitable company meets the definition of a public benefit entity under FRS 102.
The functional and presentational currency of the charitable company is Sterling. This is the currency of the primary economic environment in which the charity operates.
## **Going Concern**
After reviewing the charitable company’s forecasts and projections and taking into account the economic conditions and possible change in trading performance, the trustees have reasonable expectation that the charitable company has adequate resources to continue in operation for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
The principal accounting policies for the charitable company are set out below:
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charitable company is legally entitled to the income and the amount can be quantified with reasonable accuracy and are recognised in the period to which they relate.
Where income relating to future periods is received in advance, or income relating to past periods is received in arrears, such amounts are held as deferred or accrued income accordingly.
Grant income, whether “capital” or “revenue” grants, is recognised when the charity has entitlement to the funds, any performance conditions are attached to grants have been met, it is probable that the income will be received, and the amount can be measured reliably.
## **Resources expended**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual basis. All expenses including support costs and governance costs are allocated or apportioned to applicable expenditure headings.
|Resources expended comprise:||
|---|---|
|**Costs of charitable**|Charitable Activities as disclosed in the SOFA are as follows:|
|**activities**|expenditure on charitable activities and other resources|
||expended.|
Page 9
**LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **Resources expended (continued)**
The costs of charitable activities include direct expenditure. The accounting treatments for these are as follows:
|**Charitable activities**|The charitable activities flow from the Charity’s vision and|
|---|---|
||purpose, which are highlighted in the Trustees’Report|
|**Other resources**|Represents those items not falling into any other heading.|
|**expended**||
## **Tangible fixed assets**
Tangible fixed assets are capitalised at cost. Depreciation is calculated to write down the cost of the assets by equal annual instalments over their estimated useful economic lives. The rates applicable are:
Computer equipment 20%
## **Taxation**
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
## **Fund accounting**
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with an original maturity date of three months or less.
## **Cash Flow Statement**
The charitable company is exempt from presenting a cash flow statement, as it qualifies as a small charity under the SORP.
## **Creditors and Provisions**
Creditors and provisions are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount to settle the past obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their transaction price after allowing for any trade discounts due unless the arrangement constituted a financing transaction in which case the transaction is measured at present value of future payments discounted at the prevailing market rate of interest. Other financial liabilities are initially measured fair value net of their transaction costs. They are subsequently measured at amortised cost using the effective interest rate method.
Page 10
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
|**2.**
**3.**
**DONATIONS AND LEGACIES**
**Restricted donations**
Little Trooper of the Month
Little Troopers Britian’s Got Talent
Little Troopers Gazette Income
**Unrestricted donations**
Donations receivable
**CHARITABLE ACTIVITIES**
**Unrestricted charitable activities**
Little Troopers to Wales
**4.**
**GRANTS RECEIVABLE**
**Restricted grants**
Little Trooper Treasures
Little Troopers Gazette
Little Troopers at School
Little Troopers All Together
Little Troopers Oxford Museum
Little Troopers Therapy
**5.**
**INCOME FROM OTHER TRADING ACTIVITIES**
**Unrestricted income from other trading activities**
Fundraising activities
Merchandise income||**2023**
**£**
**525**
**1,000**
**-**
**11,337**
**12,862**
**2023**
**£**
**-**
**2023**
**£**
**3,800**
**4,307**
**26,667**
**32,000**
**3,000**
**36,500**
**106,274**
**2023**
**£**
**5,440**
**27,163**
**32,603**|2022
£
700
-
2,000
24,836|
|---|---|---|---|
||||27,536|
||||2022
£
12,318|
||||2022
£
-
1,700
53,366
-
-
-|
||||55,066|
||||2022
£
3,600
32,479
36,079|
Page 11
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
|**6.**
**CHARITABLE ACTIVITIES**
**Restricted**
Direct costs
Little Trooper of the Month
Little Trooper Birthday Cards
Little Troopers Treasures
Little Troopers at School
Little Troopers Oxford Museum expense
Little Trooper Gazette
Little Troopers Therapy
Little Troopers All Together
Little Troopers Britian’s Got Talent
**Unrestricted**
Little Troopers to Wales
Other charitable delivery costs
Support costs
Marketing
Travel
Depreciation
Bank charges
Staff costs
General costs
Virtual Assistant
Accountancy
Bookkeeping
Insurance
Printing, postage & stationery
Computer running expenses
Telephone and Internet
Subscriptions
**7.**
**FUNDRAISING EXPENDITURE**
**Unrestricted**
Events
Cost of goods sold||**2023**
**£**
**1,701**
**1,708**
**3,420**
**40,428**
**2,148**
**4,684**
**12,337**
**16,083**
**679**
**83,188**
**930**
**2,643**
**7,689**
**37**
**310**
**11**
**13,410**
**(148)**
**1,566**
**2,304**
**1,357**
**217**
**271**
**1,932**
**147**
**1,566**
**34,242**
**117,430**||2022
£
2,284
2,570
8,045
76,713
965
6,565
-
-
-
97,142
11,388
2,811
8,091
396
381
3
12,881
100
1,574
2,335
1,375
217
2,451
1,288
144
1,393
46,828
143,970
**2022**
**£**
1,809
19,466|
|---|---|---|---|---|
||||||
||||||
||||||
|||**2023**
**£**
**-**
**13,819**
**13,819**|||
|||||21,275|
Page 12
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **8. STAFF COSTS**
|Wages and salaries
Gross Pay
Employer’s National Insurance|**2023**
**£**
**12,783**
**627**
**13,410**|2022
£
15,680
943|
|---|---|---|
|||16,623|
There were no employees with emoluments (including taxable benefits in kind but not employer pension costs) above £60,000 during the current year or previous period.
The average number of employees during the year was as follows:
|Administrative and operational staff|**2023**
2022
**No.**
No.
**1**
1|
|---|---|
The above amount also constitutes key management personnel remuneration.
## **9. RELATED PARTIES, TRUSTEES’ REMUNERATION AND BENEFITS**
There were no related parties’ transactions during the year (2022:None). No trustees received any remuneration or other benefits during the year (2022: None)
## **Trustees’ expenses**
No trustees received any reimbursed expenses during the year.
## **10. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2023
Additions
At 31 March 2023
**DEPRECIATION**
At 1 April 2022
Charge for year
At 31 March 2023
**NET BOOK VALUE**
At 31 March 2023
At 31 March 2022|**Computer**
**Equipment**
**£**
**2,626**
**51**|
|---|---|
||**2,677**|
||**1,502**
**310**|
||**1,812**|
||**865**|
||1,124|
Page 13
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Accruals
**12.**
**MOVEMENT IN FUNDS**
**Restricted funds**
Little Trooper of the Month
Little Trooper Birthday Cards
Little Troopers Oxfordshire
Museum expense
Little Troopers Therapy
Little Troopers Treasures
Little Troopers at School
Calendar
Little Troopers Gazette
Little Troopers All Together
Little Troopers Britain’s Got
Talent
**Unrestricted funds**
General fund|At 1 April
2022
£
3,140
1,792
(965)
-
487
15,679
438
261
-
-
20,832
21,945
42,777|Income
Expenditure
£
£
525
(1,701)
-
(1,708)
3,000
36,500
(2,148)
(12,337)
3,800
(3,420)
26,667
(40,429)
-
-
4,307
32,000
1,000
(4,683)
(16,083)
(679)
107,799
(83,188)
43,940
(48,061)
151,739
(131,249)||**2023**
**£**
**8,796**
Transfers
£
-
-
113
-
-
-
-
-
-
(321)
(208)
208
-|2022
£
2,075|
|---|---|---|---|---|---|
||||||**At 31**
**March**
**2023**
£
**1,964**
**84**
**-**
**24,163**
**867**
**1,917**
**438**
**(115)**
**15,917**
**-**
**45,235**
**18,032**
**63,267**|
## **Little Trooper of The Month and Birthday Card Initiatives**
These core projects involve web site management, physical items and admin for the ongoing support for the Little Trooper of the Month and birthday card initiatives. The projects have been funded by various grants specific to these projects. These costs are ongoing.
## **Little Troopers Gazette**
The Little Troopers Gazette is a physical newspaper posted out, packed with content written by and for military children and is a place where young people come together to share their experiences of military life in print, as well as reading about other little troopers around the world who are just like them.
Page 14
**LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **MOVEMENT IN FUNDS (continued)**
## **Little Troopers Treasures**
Tablet app enabling military parents to record a story capturing their face, voice, and book pages, instantly at home the child can log in and see/hear their parent read the story. Also has a memory box function. Ongoing costs of maintain the app, uploading content. Also, some physical resources to support.
## **Little Troopers at School**
Educating schools about the unique needs through circumstance of military children and providing specific resources to support those needs in education settings, both primary and secondary.
## **Calendar**
A competition is held annually for military families to submit photographs to be featured in the calendar. 2022 was the last physical calendar.
## **Little Troopers Oxfordshire Museum**
A collaboration with Oxfordshire Museum to host an exhibition related to service children and Little Troopers. This project is now complete.
## **Little Troopers Therapy**
The Little Troopers Therapy is a new National Lottery funded project that provides face to face therapy to military children.
## **Little Troopers All Together**
The Little Troopers All Together is a new project supporting military children with activities whilst they have a parent away.
## **Little Troopers Britain’s Got Talent**
Comprises a one-off donation for working with Britain’s Got Talent. The residual balance after expenses has been transferred to unrestricted funds.
Page 15
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **13. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES**
|**Notes**
**INCOME**
Donations and legacies
2
Charitable activities
3
Grants receivable
4
Income from other trading
activities
5
**Total Income**
**EXPENDITURE**
Charitable activities
6
Fundraising expenditure
7
**Total expenditure**
**Net (expenditure)/income**
Transfer of Funds
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried**
**forward**|Restricted
funds
£
2,700
-
55,066
-
57,766
97,142
-
97,142
(39,376)
-
(39,376)
60,208
20,832|Unrestricted
funds
£
24,836
12,318
-
36,079
73,233
46,828
21,275
68,103
5,130
-
5,130
16,815
21,945|**YEAR**
**ENDED**
**31/03/2022**
**Total**
**£**
**27,536**
**12,318**
**55,066**
**36,079**
**130,999**
**143,970**
**21,275**
**165,245**
**(34,246)**
**-**
**(34,246)**
**77,023**
**42,777**|YEAR
ENDED
31/03/2021
Total
£
42,050
1,650
73,750
19,091|
|---|---|---|---|---|
|||||136,541|
|||||83,244
7,464|
|||||90,708|
|||||45,833
-|
|||||45,833|
|||||31,190|
|||||77,023|
Page 16
## **LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023**
## **14. COMPARATIVE BALANCE SHEET**
|**Notes**
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Debtors
Cash at bank and in hand
**CREDITORS**
Amounts falling due within
one year
11
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Restricted funds
12
Unrestricted funds
12
**TOTAL FUNDS**|Restricted
funds
£
-
-
20,832
20,832
-
20,832
20,832|Unrestricted
funds
£
1,124
-
22,896
24,020
(2,075)
21,945
21,945|**2022**
**Total**
**£**
**1,124**
**-**
**43,728**
**44,852**
**(2,075)**
**42,777**
**42,777**
**20,832**
**21,945**
**42,777**|2021
Total
£
1,505
2,860
76,983|
|---|---|---|---|---|
|||||81,348
(4,325)|
|||||77,023|
|||||77,023|
|||||60,208
16,815|
|||||77,023|
Page 17