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← Little People UK

2025-05-31-accounts

Little People UK

UNAUDITED

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

for the year ended

31 May 2025

Registered Charity Number 1161274 Little People UK

Contents
Page
Charity Reference and Administrative Details 1
Trustees' Annual Report 2 - 5
Independent Examiner's report 6
Statement of Financial Activities 7
Balance sheet 8
Notes to the financial statements 9 - 14
Detailed Statement of Financial Position 15 - 16

Little People UK

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS for the year ended 31 May 2025

Trustees Andrew Smith (Chair)
Danielle Webb
Stuart Walker
Laura Smith
Charlie McGreal
Jayne Ansell – Resigned 04/07/2024
Michelle Webb
Annabelle Davis
Harrison Davis
Simeon Dyer
Charlie Kingsley-Jones
Charlotte Thorneycroft
Gabriela Boyle
Charity Registered
Number 1161274
Registered Office PO Box 1292
Peterborough
PE2 2NT
Administrator Rebecca Nuttall
Accountants Duncan and Toplis Limited
Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PE11 3YR

1

Little People UK TRUSTEES’ ANNUAL REPORT for the year ended 31 May 2025

The Trustees present their annual report together with the financial statements of Little People UK (the Charity) for the year ended 31 May 2025. The Trustees confirm that the Annual report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

Little People UK is governed by our constitution, adopted on 1 June 2018. This was written following the guidance of and to comply with the charity commission.

The principal object of Little People UK is to provide friendship and support to people with dwarfism, their families and friends, and help build a positive future for those individuals.

b. Method of appointment or election of Trustees

The management of Little People UK is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed, forming a committee.

It is such that there are currently 12 trustees, all of who are nominated to join the committee prior to the annual general meeting and then subsequently voted on to the committee by Little People UK members during the annual general meeting. Each trustee effectively resigns from the committee at the annual general meeting, requiring nomination and election for a subsequent term.

c. Policies adopted for the induction and training of Trustees

The charity provides new Council of Management members with an induction pack and mentoring from the Chair.

d. Organisational structure and decision making

Currently, there are 12 Trustees, including a Chair, Vice Chair, Secretary and Treasurer. All decisions are put to the vote at committee meetings or via poll using email.

e. Risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

2

TRUSTEES’ ANNUAL REPORT continued… for the year ended 31 May 2025

Little People UK

Key objectives and priorities -

Activities for achieving objectives

As per the Little People UK (LPUK) constitution, there were a few changes to the committee trustee board through 2024 at the AGM. However, these trustees are settling into their roles and developing opportunities, making new partnerships, organising annual events and attending externally organised events.

Trustee Zoom meetings

LPUK trustee meetings have continued to take place online, as it provided a convenient way for the board of trustees to meet regularly to introduce and progress a number of important projects. This method of working is proving to be exceptionally efficient in terms of time and finances and will continue for the foreseeable.

Training

Trustees continue to complete online training through High Speed Training, focusing on Data Protection, Safeguarding and Mental Wellbeing, developing skills in all these areas to ensure we can offer appropriate support, whilst also being able to signpost other professional bodies if necessary. We will be enquiring in the near future for training regarding diversity and inclusion.

Online workshops and discussion groups

Through the subscription of our Zoom account LPUK continue to provide online sessions with LPUK Book Club meeting monthly and we have regular ‘Cuppa and Chat meet ups’ for members throughout the year. We also include a number of themed quizzes particularly in the winter months, together with a range of LPUK Youth Group sessions. The social media groups have continued and progressed throughout the year with interaction and allowing us flexibility in providing emotional, educational and social support to our membership. Our daily social media posts have continued and further increase engagement to the wider community online.

Regional Meetings

Committee members are taking the lead in arranging Regional meet ups, to encourage wider participation throughout the membership such as an upcoming trip to London. However, Regional meet ups organised by members are becoming more and more frequent, with members organising their own events in their local area, these include a trip to a local wildlife Park and another to the local shopping/Cinema/bowling complex. LPUK are continuing to facilitate the promotion of these to allow reach to the wider membership, we are, and will continue, to encourage engagement and participation.

3

Little People UK TRUSTEES’ ANNUAL REPORT continued… for the year ended 31 May 2025

Networking and collaborations

Our relationship with Peterborough Physical Disabilities Partnership Board has continued throughout the past 12 months and we hope for this to continue for the foreseeable. Further to this, in the last 12 months we have held online seminars with the RNIB, Victim Support Wales and PD Net, along with in person events including Driving Mobility Conference, Go Mobile: Wales - track event, Reggae and Riddim and Feel The Force Day, all of which we were raising awareness of dwarfism and LPUK in relation to their respective areas. We also helped create a training video for GWR regarding access to trains for people with dwarfism, we wrote an article for Kidscape highlighting areas of bullying with regards to children with dwarfism, and we also created two online campaigns one of which was for The Child Growth Foundation to help promote LPUK and the work we do and the second was for Big Cat Books to highlight the importance of dwarfism representation in literature. During Dwarfism Awareness Month in October we held a seminar at the University of South Wales, to an audience of professionals within the region who could help us share a message with a wider audience whilst also making changes to their place of work and their additional networks, to improve both the physical and emotional space for people with dwarfism.

Fundraising

A large portion of our funding comes from members, and in the last 12 months we have continued to promote the need for fundraising, encouraging members to undertake a variety of activities and opportunities. We facilitate these where we can and also share the successes of our membership when undertaking such activities. In the last 12 months we have been successful in obtaining two grants the first from National lotto community fund which was used towards the cost of our convention and the second is a three-year funding grant from children in need to go towards the cost of our Charity Admin.

Plans for the future

In the next 12 months we will be holding another online session with Victim Support Wales to highlight hate crime towards the dwarfism community, we will be holding an online session with SOS!SEN to highlight the importance of support within education, in connection to this we will also be attending a few schools to hold presentations to the students and staff. We will be attending the Parallel Lifestyle festival where a few members will be taking part in their fundraising activities, whilst volunteers will be speaking with other attendees to raise awareness. We will be attending the Go Mobile: Wales - track event again, to help members with learning to drive and adaptations, to coincide with this we will also support Driving Mobility to improve the some information within their learning modules. The Mayor of Newport has also chosen LPUK as on of their charities for the next 12 months and we will be attending a number of their meetings and events, to raise both funds and awareness. Promotional material is currently being updated to better portray the message of LPUK and be more relevant to the membership we represent today and we are currently in the process of updating our website with a new company who can offer this at a more affordable cost for LPUK. We aim for this to be achieved by the end of this year and will include continued news and information relevant to dwarfism, an updated membership system, improved online shop and be more user friendly. As with every year we are also continuing our annual events to ensure we can provide information and social opportunities for members

4

TRUSTEES’ ANNUAL REPORT continued… for the year ended 31 May 2025

Little People UK

Trustees’ responsibilities statement

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales 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 charity and of the incoming resources and application of resources of the charity for that period.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charitable Incorporated Organisations (General) Regulations 2012, and the charity’s constitution.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

21 Nov 2025

This report was approved by the Trustees on ……………………………….. and signed on their behalf by:

==> picture [67 x 34] intentionally omitted <==

Stuart Walker, Treasurer

5

Little People UK

INDEPENDENT EXAMINER’S REPORT

for the year ended 31 May 2025

Independent examiner's report to the Trustees of Little People UK

I report to the charity trustees on my examination of the financial statements of the Charity for the year ended 31 May 2025.

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records ; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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 in order to enable a proper understanding of the accounts to be reached.

Signed:

Dated:

Alistair Main FCA Duncan and Toplis Limited Enterprise Way Pinchbeck Spalding Lincolnshire PE11 3YR

6

LITTLE PEOPLE UK

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 May 2025

2025 2024
Unrestricted Total funds Total funds
funds Restricted fund
£ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 60,741 3,021 63,762 57,235
Charitable activities 3 55,628 - 55,628 26,879
Other trading activities 4 421 - 421 1,195
Investment income 5 1,294 - 1,294 1,066
Other income 6 11,712 - 11,712 -
129,796 3,021 132,817 86,375
EXPENDITURE ON
Raising funds 1,247 - 1,247 1,357
Charitable activities 7 96,369 - 96,369 59,928
Other 5,753 - 5,753 5,744
Total 103,369 - 103,369 67,029
NET (EXPENDITURE) 26,427 3,021 29,448 19,346
RECONCILIATION OF FUNDS
Total funds brought forward 56,798 33,795 90,593 71,247
TOTAL FUNDS CARRIED FORWARD 83,225 36,816 120,041 90,593

All income and expenditure derive from continuing activities.

7

LITTLE PEOPLE UK BALANCE SHEET at 31 May 2025

Note
Current assets
Stock
Cash at bank
Creditors:amounts falling due within
one year
11
Net current assets
Net assets
Charity funds
Unrestricted funds
12
Restricted funds
Total funds		 £
1,635
120,275
(1,869)
 2025
£
121,910
120,041
120,041
83,225
36,816
120,041		 £
2,652
90,303
(2,362)
 2024
£
92,955
90,593
90,593
56,798
33,795
90,593

21 Nov 2025 The financial statements were approved and authorised for issue by the Trustees on ………………………………. and signed on their behalf, by:

==> picture [89 x 45] intentionally omitted <==

Stuart Walker, Treasurer

The notes on pages 9 to 14 form part of these financial statements.

8

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 May 2025

LITTLE PEOPLE UK

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

1.1 GENERAL INFORMATION AND BASIS OF PREPARATION

Little People UK is a Charitable Incorporated Organisation whose principle office is in England. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the Charity’s operations and principal activities are to provide friendship and support to people with dwarfism, their families and friends, and help build a positive future for those individuals.

The Charity constitutes a public benefit entity as defined by FRS 102. 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) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the Charity and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 FUNDS

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

1.3 INCOME RECOGNITION

All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.

Income tax recoverable in relation to donations received under Gift Aid is recognised at the date of the submission of the claim.

9

LITTLE PEOPLE UK NOTES TO THE FINANCIAL STATEMENTS continued For the year ended 31 May 2025

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

1.4 EXPENDITURE RECOGNITION

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

1.5 DEBTORS AND CREDITORS RECEIVABLE / PAYABLE WITHIN ONE YEAR

Debtors are recognised when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

Creditors are recognised when the Charity has a present legal or constructive obligation resulting from a past event and the settlement is expected to result in an outflow of economic benefits.

1.6 FINANCIAL INSTRUMENTS

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.7 GOING CONCERN

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the Charity to be able to continue as a going concern.

1.8 STOCK

Valuation and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow-moving items. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing valuation to their present location and condition.

10

NOTES TO THE FINANCIAL STATEMENTS continued For the year ended 31 May 202

LITTLE PEOPLE UK

1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

1.9 JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognized in the financial statements:

Basis of valuation of financial instruments.

2. DONATIONS AND LEGACIES

Unrestricted funds Restricted fund
£ £
Fundraiser 23,822 -
Donations36,919 3,021
60,741 3,021
3.
CHARITABLE ACTIVITIES
Convention fees
LPUK birthday party
Membership fees
Events
Loan scheme
4.
OTHER TRADING ACTIVITIES
Sales of merchandise
5.
INVESTMENT INCOME
Deposit account interest		 2025
£
23,822
39,940
63,762
2025
£
49,232
3,360
3,036
-
-
55,628
2025
£
421
421
2025
£
1,294
1,294		 2024
£
19,320
37,915
57,235
2024
£
20,446
4,725
1,190
-
518
26,879
2024
£
1,195
1,195
2024
£
1,066
1,066		 2024
£
19,320
37,915
57,235
2024
£
20,446
4,725
1,190
-
518
26,879
2024
£
1,195
1,195
2024
£
1,066
1,066
2024
£
1,195
1,195
2024
£
1,066
1,066

11

LITTLE PEOPLE UK

NOTES TO THE FINANCIAL STATEMENTS continued… For the year ended 31 May 2025

6. OTHER INCOME

2025
£
Grants
11,712
11,712
7.
EXPENDITURE
Direct costs Support costs
(See note 8)
£
£
Raising funds
1,247
-
Charitable activities
96,369
-
Other
1,595
4,158
99,211
4,158
8.
SUPPORT COSTS
Other
Governance
costs
£
£
Meeting expenses
-
-
Postage and stationery
Telephone
41
197
-
-
Insurance
-
445
Sundry
1,605
-
Accountancy and professional fees
-
1,870

1,843
2,315
9.
STAFF COSTS
Staff costs were as follows:
2025
2024
£
£
Wages
23,814
21,514
Social Security
-
-
Pension
527
419
24,341 21,933		 2024
£
-
-
Totals
£
1,247
96,369
5,753
103,369		 2024
£
-
-
Totals
£
1,247
96,369
5,753
Totals
£
-
41
197
445
1,605
1,870
4,158

12

LITTLE PEOPLE UK NOTES TO THE FINANCIAL STATEMENTS continued… For the year ended 31 May 2025

The average monthly number of employees during the year as follows:

2025 2024
No No
1 1

No employee received remuneration amounting to more than £60,000 in either year.

10. TRUSTEES' AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES

The Trustees nether received nor waived any remuneration in the year (2024 - £Nil).

The total amount of employee benefits received by key management personnel is £23,807 (2024 - £22,859). The Charity consider its key management personnel comprise the Trustees as named on page 1 and the Charity's administrator.

During the year, twelve Trustees received reimbursement expenses of £362 (2024 – eight trustees received reimbursement expenses of £1,131).

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals and deferred income
Other creditors
Payee & NIC Creditor
Net wages
Total		 2025
£
1,220
102
547
-
1,869		 2024
£
1,150
92
1,120
-
2,362

12. STATEMENT OF FUNDS

Brought
forward
£
UNRESTRICTED FUNDS
General fund
56,798
RESTRICTED FUNDS
Sammy Davis fund33,795		 Income
Expenditure
£
£
129,796
(103,369)
3,021 -		 Carried
forward
£
83,225
36,816		 Carried
forward
£
83,225
36,816
36,816

Sammy Davis Fund

This Fund will be known as Sammys Helping Hands and will be used exclusively for the younger members to provide professional alteration of School Clothing and sports kit. Also funding for School Trips and events.

13

NOTES TO THE FINANCIAL STATEMENTS

LITTLE PEOPLE UK

For the year ended 31 May 2025

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Restricted
funds
funds
Net current assets
83,225
36,816
Total
83,225
36,816		 2025
£
120,041
120,041		 2024
£
90,593
90,593

14. RELATED PARTY TRANSACTIONS

There were no related party transactions in the year.

14

LITTLE PEOPLE UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 May 2025

2025
Unrestricted
funds
Restricted fund
Total funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
Fundraiser
23,822
-
23,822
Auction sales
-
-
-
Donations
36,919
3,021 39,940
60,741
3,021
63,762
Charitable activities
Convention fees
49,232
-
49,232
LPUK birthday party
3,360
- 3,360
Membership fees
3,036
-
3,036
Events
-
-
-
Loan scheme
-
- -
55,628
-
55,628
Other trading activities
Sales of merchandise 421
-
421
Investment income:
Interest received
1,294
-
1,294
Other incoming resources
11,712
-11,712
TOTAL RECEIPTS
129,796
3,021
132,817
PAYMENTS
Raising funds
Merchandise 230
-
230
Stock movement1,017
-1,017
1,247 -1,247
Charitable activities:
Convention expenses
64,731
-
64,731
Event costs
-
- -
Advertising and marketing
-
-
-
Hotel expenses
-
-
-
Mileage
312
-
312
Wages
23,814
-
23,814
Social Security
-
- -
Birthday Party
5,864
- 5,864
Loan scheme - - -
Pension (Nest) 527 - 527
Fundraising Costs
1,121
- 1,121
816
Web Hosting
-
- -
96,369
-
96,369












15

LITTLE PEOPLE UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES continued… for the year ended 31 May 2025

2025

Unrestricted
funds
Restricted fund
Total funds

£
£
£
Other costs
Postage printing and stationery 119 - 118
Meeting expenses - - -
Insurance 445 - 445
Data protection - - -
Telephone 197 -
197
Justgiving - -
-
Sundry 1,605 -
1,605
Accountancy and professional fees 1,870 - 1,870
Web Cost 1,440 - 1,440
Training 78 - 78
Checks - -
-
5,753 -
5,753
TOTAL PAYMENTS103,369-
103,369
EXCESS PAYMENTS OVER RECEIPTS26,427 3,021
29,448		 2024
Total funds
£
295
319
433
-
187
-
1,385
1,625
1,440
-
61
5,744
67,029
19,346

16