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2025-03-31-accounts

LITTLE TROOPERS (Company Limited by Guarantee)

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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 – 6
Report of the Independent Examiner 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 – 18

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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 2025. 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 nonexecutive 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 2025

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:

Public benefit statement

In setting their objectives and organising activities each year the trustees 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 £37,000 as at 31 March 2025. At 31 March 2025, the charity’s free reserves were £27,437 (2024: £8,015). Free reserves are below the target level, although the trustees expect the amount required to cover this level will increase as the charity expands.

Page 2

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

OBJECTIVES AND ACTIVITIES

Little Troopers is a registered charity dedicated to supporting children with one or both parents serving in the British Armed Forces, regular or reserve.

Military life brings unique daily challenges, from frequent relocations to long periods of parental separation due to training, exercises, or deployment. In present times, these pressures remain very real, and our mission to support these children is more vital than ever.

Over the years, we’ve grown into a trusted and much-loved charity that stands beside military children, offering a wide range of practical resources and emotional support to help them navigate the complexities of forces life. Whether a parent is away for a few weeks or many months, we are committed to helping children stay resilient, connected, and proud of their role within the military community.

Our resources are designed to be accessible anywhere, ensuring support reaches children whether they’re living in the UK or overseas. We champion connection through our initiatives keeping children and their serving parents close despite physical distance and celebrate the spirit, strength, and adaptability of all Little Troopers.

Since our founding in 2011, we’ve created a vibrant, inclusive community for all British Armed Forces families. We welcome everyone, regardless of service branch, rank, marital status, or whether families live in military or private accommodation. What unites them all is a shared experience: having children whose lives are shaped by military service.

We continue to evolve remaining a small charity with a big heart, deeply committed to doing the very best for the children of our Armed Forces.

Through every deployment, every house move, and every emotional moment, Little Troopers is here to help military children feel seen, supported, and proud.

Our Vision

All children who have a parent serving in the British Armed Forces feel recognised, included and celebrated. At home, at school and in the community.

Our Values ~ our charity values support our vision

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.

Page 3

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Review of the year

The 2024/25 accounting period saw Little Troopers streamline all delivery into three clear strands: At Home, In School, and In Healthcare. In addition, all events are now delivered under the All Together brand. We ensured all our much-loved existing initiatives continued, while also creating new ones to meet the needs of our community.

This period also saw the development and strengthening of important partnerships with corporate organisations and military establishments, enabling us to deliver some fantastic projects. A particular highlight was being selected as Charity of the Day at the Army v Navy Rugby Match in May 2024.

Core Initiatives

Our core initiatives continued to be delivered and well-utilised by families throughout the year, including:

Celebrating Military Children

April is always a special month as we celebrate the International Month of the Military Child. In April 2024, we launched a new in-person event, the inaugural April Fun Run & Family Day in Aldershot alongside other celebrations throughout the month.

All Together Events

As the home for all events, All Together encompassed a wide range of activities this year, including:

Little Troopers Therapy Programme

The Little Troopers Therapy Programme gained significant momentum this year, becoming oversubscribed and highlighting the real and urgent need for such support. Many children nationwide accessed bespoke, military-specific, six-week face-to-face therapy programmes. We also began the process of applying for further funding to expand the programme in the next accounting year.

Page 4

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Little Troopers In Healthcare

The Little Troopers in Healthcare strand of work continued to grow, with our founder, Louise Fetigan, speaking at the NHS Veterans Aware Conference in September 2024. This raised significant awareness and visibility for the programme, leading to increased uptake.

Christmas Smiles 2024

This was our most successful Christmas Smiles to date:

Fundraising Highlights

Our main fundraising event was the annual mountain climb, this year we scaled Scafell Pike in September 2024, sponsored by Team Forces, who covered all administrative costs, maximising fundraising impact. Other highlights included:

In summary, 2024/25 was a year of consistent delivery, operational efficiency, and maximum impact. We reached as many military children as possible in meaningful, relevant ways, maintaining strong foundations while building for an even stronger future.

FINANCIAL REVIEW

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.

Overall, the Balance Sheet of Little Troopers is in a good position with net assets of £77,448 (2024 - £57,247). Total income increased by 24.9% to £169,512 (2024 - £135,668) driven by higher levels of fundraising and donations income.

The expenditure in the year increased by 5.4% to £149,312 (2024 - £141,688) as a result of an increased level of charitable activities and an increase in support costs incurred by the charity.

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.

Page 5

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

All Trustees give of their time freely and no Trustees received remuneration. Details of Trustees’ expenses are disclosed in note 8 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.

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:

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

Date:………16/12/2025…………………………

Page 6

REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS OF LITTLE TROOPERS FOR THE YEAR ENDED 31 MARCH 2025

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025 which are set out on pages 8-18.

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.

………………………………. Katy Shearman FCA Azets Audit Services Egham, Surrey TW20 9HY

Date: 18 December 2025

Page 7

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 2025

Notes
INCOME
Donations and legacies
2
Grants receivable
3
Income from other trading
activities
4
Total Income
EXPENDITURE
Fundraising expenditure
5
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfer of Funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried
forward		 Restricted
funds
£
4,000
76,397
-
80,397
-
84,995
84,995
(4,598)
2,281
(2,317)
48,677
46,360		 Unrestricted
funds
£
31,762
-
57,353
89,115
12,817
51,500
64,317
24,798
(2,281)
22,517
8,570
31,087		 YEAR
ENDED
31/03/2025
Total
£
35,762
76,397
57,353
169,512
12,817
136,495
149,312
20,200
-
20,200
57,247
77,447		 YEAR
ENDED
31/03/2024
Total
£
8,306
90,098
37,264
135,668
15,980
125,708
141,688
(6,020)
-
(6,020)
63,267
57,247

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 8

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

BALANCE SHEET AS AT 31 MARCH 2025

Notes
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within
one year
10
NET CURRENT ASSETS
NET ASSETS
FUNDS
Restricted funds
11
Unrestricted funds
11
TOTAL FUNDS		 Restricted
funds
£
-
46,360
46,360
-
46,360
46,360		 Unrestricted
funds
£
3,650
29,463
33,113
(2,026)
31,087
31,087		 2025
Total
£
3,650
75,823
79,473
(2,026)
77,447
77,447
46,360
31,087
77,447		 2024
Total
£
555
58,813
59,368
(2,121)
57,247
57,247
48,677
8,570
57,247

For the period ended 31 March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act relating to small companies.

The financial statements were approved by the Board of Trustees on 16/12/2025 and were signed on its behalf by:

W Bartlett – Director and Trustee

Page 9

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 rounded to the nearest pound. 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 10

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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% Office Equipment 33% Plant and Machinery 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.

Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Page 11

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2.
DONATIONS AND LEGACIES
Restricted donations
Little Trooper of the Month
Unrestricted donations
Donations receivable
3.
GRANTS RECEIVABLE
Restricted grants
Little Troopers Gazette
Little Troopers at School
Little Troopers All Together
Little Troopers Therapy
Little Troopers Xmas Smiles
Little Troopers Salary Fund
Little Troopers Snowden
Little Troopers Annual Mountain Climb
4.
INCOME FROM OTHER TRADING ACTIVITIES
Unrestricted income from other trading activities
Fundraising activities
Merchandise income		 2025
£
4,000
31,762
35,762
2025
£
4,116
12,281
18,000
-
18,000
20,000
-
4,000
76,397		 2024
£
-
8,306
8,306
2024
£
6,549
458
6,000
37,000
15,936
20,000
4,155
-
90,098
2025
£
37,360
19,993
57,353		 2024
£
13,098
24,166
37,264

Page 12

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. FUNDRAISING EXPENDITURE

Unrestricted
Cost of goods sold
6.
CHARITABLE ACTIVITIES
Restricted
Direct costs
Little Trooper of the Month
Little Trooper Birthday Cards
Little Troopers Treasures
Little Troopers at School
Little Trooper Gazette
Little Troopers Therapy
Little Troopers All Together
Little Troopers Xmas Smiles Expenses
Little Troopers Salary Fund Expenses
Little Troopers Snowden Expenses
Little Troopers Annual Mountain Climb Expense
Unrestricted
Other charitable delivery costs
Support costs
Marketing
Travel
Depreciation
Bank charges
Staff costs
General costs
Virtual Assistant
Accountancy
Insurance
Printing, postage & stationery
Computer running expenses
Telephone and Internet
Subscriptions		 2025
£
12,817
12,817
2025
£
1,249
-
-
1,441
6,524
14,324
20,117
18,106
20,001
-
3,233
84,995
2,664
4,770
1,859
614
16
14,872
9,787
5,759
4,280
262
1,666
2,775
5
2,171
48,836
51,500
136,495		 2024
£
15,980
15,980
2024
£
2,118
300
960
600
6,436
41,741
7,500
14,521
8,325
4,155
-
86,656
1,276
5,660
2,013
310
10
13,384
5,849
(14)
3,543
262
1,718
2,784
156
2,101
37,776
39,052
125,708

Support costs includes payments to the Independent Examiners of £1,916 (2024 - £1,793) for independent examination fees.

Page 13

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. STAFF COSTS

Wages and salaries
Gross Pay
Employer’s National Insurance		 2025
£
21,180
1,668
22,848		 2024
£
15,605
898
16,503

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:

2025 2024
No. No.
Administrative and operational staff 1 1

The above amount also constitutes key management personnel remuneration.

8. RELATED PARTIES, TRUSTEES’ REMUNERATION AND BENEFITS

During the year the charity received a donation of £1,049 (2024: None) from a related party. The donation was made on normal terms, no conditions were attached and no amounts were outstanding at the year end.

There were no other related parties’ transactions in the year (2024: None). No trustees received any remuneration or other benefits during the year (2024: None)

Trustees’ expenses

No trustees received any reimbursed expenses during the year.

Page 14

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9.
TANGIBLE FIXED ASSETS
Plant And
Machinery
Office
Equipment
Computer
Equipment
£
£
£
COST
At 1 April 2024
Additions
At 31 March 2025
-
1,019
1,019
-
126
126
2,677
2,564
5,241
DEPRECIATION
At 1 April 2024
-
-
2,122
Charge for year
192
28
395
At 31 March 2025
192
28
2,516
NET BOOK VALUE
At 31 March 2025
827
98
2,725
At 31 March 2024
-
-
555
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Accruals
2,026		 Plant And
Machinery
£
-
1,019
1,019
-
192		 Office
Equipment
£
-
126
126
-
28		 Computer
Equipment
£
2,677
2,564
5,241
2,122
395		 Total
£
2,677
3,709
6,386
2,122
615
192
827		 28
98		 2,516
2,725		 2,736
3,650
- - 555 555
2024
£
2,121

Page 15

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11. MOVEMENT IN FUNDS

Restricted funds
Little Trooper of the Month
Little Trooper Birthday Cards
Little Troopers Therapy
Little Troopers Treasures
Little Troopers at School
Calendar
Little Troopers Gazette
Little Troopers All Together
Little Troopers Xmas Smiles
Little Troopers Salary Fund
Little Troopers Annual
Mountain Climb
Unrestricted funds
General fund		 At 1 April
2024
£
(154)
(216)
19,422
(93)
1,775
438
(2)
14,417
1,415
11,675
-
48,677
8,570
57,247		 Income
Expenditure
£
£
4,000
(1,249)
-
-
-
(14,324)
-
-
12,281
(1,441)
-
-
4,116
18,000
18,000
20,000
4,000
(6,524)
(20,117)
(18,106)
(20,001)
(3,233)
80,397
(84,995)
89,115
(64,317)
169,512
(149,312)		 Transfers
At 31
March 2025
£
£
-
2,597
216
-
-
5,098
93
-
-
12,615
(438)
-
2,410
-
-
-
-
-
12,300
1,309
11,674
767
2,281
46,360
(2,281)
31,087
-
77,447		 Transfers
At 31
March 2025
£
£
-
2,597
216
-
-
5,098
93
-
-
12,615
(438)
-
2,410
-
-
-
-
-
12,300
1,309
11,674
767
2,281
46,360
(2,281)
31,087
-
77,447
46,360
31,087
77,447

Little Trooper of the Month

A monthly initiative recognising a military child for their resilience and achievements. Costs include vouchers, administration, medals, and marketing. These are ongoing expenses.

Little Troopers Gazette

A printed newspaper created by and for military children. It provides a space for young people to share their experiences of military life, read stories from others around the world, and feel part of the wider Little Troopers community.

Little Troopers at School

This programme educates schools about the unique circumstances and needs of military children, providing tailored resources and support for both primary and secondary education settings.

Little Troopers Therapy

A National Lottery–funded project providing face-to-face therapy for military children who may need emotional or psychological support related to military life.

Little Troopers All Together

A project strand offering in-person events that bring military children together with others who share similar experiences. Activities include Adventure Days, Family Reconnection Weekends and other community events.

Page 16

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Little Troopers Christmas Smiles

Delivered throughout the festive period to support military children with a parent deployed away from home at Christmas. This project spreads smiles through Christmas boxes, cinema screenings, gifts, and both online and in-person activities.

Little Troopers Salary Fund

Grants received to support the charity’s core team roles, including communications, administration, and operations.

Little Troopers Annual Mountain Climb

An annual community fundraising event that brings together supporters for a mountain climb, raising vital funds to sustain the charity’s work.

12. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Notes
INCOME
Donations and legacies
2
Grants receivable
3
Income from other trading
activities
4
Total Income
EXPENDITURE
Charitable activities
5
Fundraising expenditure
6
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
£
-
90,098
-
90,098
-
86,656
86,656
3,442
-
3,442
45,235
48,677		 Unrestricted
funds
£
8,306
-
37,264
45,570
15,980
39,052
55,032
(9,462)
-
(9,462)
18,032
8,570		 YEAR
ENDED
31/03/2024
Total
£
8,306
90,098
37,264
135,668
15,980
125,708
141,688
(6,020)
-
(6,020)
63,267
57,247		 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

Page 17

LITTLE TROOPERS (Company Limited by Guarantee) Company number: 07694082

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

13. COMPARATIVE BALANCE SHEET

Notes
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS
Amounts falling due within
one year
10
NET CURRENT ASSETS
NET ASSETS
FUNDS
Restricted funds
11
Unrestricted funds
11
TOTAL FUNDS		 Restricted
funds
£
-
-
48,677
48,677
-
48,677
48,677		 Unrestricted
funds
£
555
-
10,136
10,691
(2,121)
8,570
8,570		 2024
Total
£
555
-
58,813
59,368
(2,121)
57,247
57,247
48,677
8,570
57,247		 2023
Total
£
865
-
71,198
72,063
(8,796)
63,267
63,267
45,235
18,032
63,267

Page 18