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2025-08-31-accounts

ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025

HELPING HANDS OF LILLIPUT INFANT SCHOOL

CHARITY REGISTRATION No: 1173341

RL Account Services 138 Wareham Road Corfe Mullen Dorset BH21 3LJ

HELPING HANDS OF LILLIPUT INFANT SCHOOL

CONTENTS

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Page 3 Legal and Administrative Information
Pages 4 to 6 Trustees' Report
Page 7 Independent Examiner's Report
Page 8 Statement of Financial Activities
Page 9 Balance Sheet
Pages 10 to 14 Notes to the Financial Statements
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HELPING HANDS OF LILLIPUT INFANT SCHOOL

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1173341 WORKING NAMES Helping Hands of Lilliput Infant School Helping Hands PTA DATE OF REGISTRATION 9th June 2017 START OF FINANCIAL PERIOD 1 September 2024 END OF FINANCIAL PERIOD 31 August 2025 TRUSTEES AT 31 AUGUST 2025 Nicola Joanna Greves Sheppard Sally-Anne Flewitt Laura Reeve (appointed 3 June 2025) Andrea IIdiko Torok (appointed 3 June 2025) Kerrie Lockyer (appointed 3 June 2025) Lloyd Brian Allington (appointed 3 June 2025) LEGAL STATUS Unincorporated Charity GOVERNING INSTRUMENT Constitution Adopted 18th November 2016

OBJECTS

To advance the education of pupils in the School in particular by: a) Developing effective relationships between the staff, parents and others associated with the School. b) Engaging in activities or providing facilities or equipment which support the School and advance the education of the pupils.

CORRESPONDENCE ADDRESS Lilliput Infant School 51 Lilliput Road Poole Dorset BH14 8JX PRIMARY BANKERS Lloyds Bank Plc 25 Gresham Street London EC2V 7HN INDEPENDENT EXAMINERS RL Account Services 138 Wareham Road Corfe Mullen Dorset BH21 3LJ

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

TRUSTEES' ANNUAL REPORT FOR THE PERIOD ENDED 31ST 31 AUGUST 2025

Objectives and Activities Summary of Purpose

The object of the Association is to advance the education and wellbeing of pupils in the school in particular by:

Summary of the Main Activities

The main activities are:

Donations may also be given to the school for large scale building works and maintenance such as the school playground.

In planning our activities for the year we kept in mind the Charity Commission’s guidance on public benefit.

The school provides a ‘wish list’ of items they would like, and the committee takes this into consideration when choosing how to spend the PTA’s funds.

We are grateful for the many hours the trustees and other member volunteers have spent in organising our fundraising events. Without this valuable contribution of time, energy and expertise we would not have been able to achieve so much.

Achievements and Performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

During this time, the PTA has organised a wide range of fundraising events, big and small, which with other income sources has generated over £40,000 funds from our generous parent/carer community as well as local businesses (via advertising and sponsorship). Most of the money raised has been invested back into the school or is earmarked for future ‘wish list’ projects.

Our events have succeeded in fostering a strong sense of community amongst parents, carers, pupils and staff and have truly enriched the school experience of the pupils

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

TRUSTEES' ANNUAL REPORT (Continued) FOR THE PERIOD ENDED 31 AUGUST 2025

Summary of Activities:

Throughout Period

Preloved Uniform and Cake Sales Lilliput Teddy Bears

One Lottery

Winter ‘24

Quiz Night Non-uniform Day Christmas Grotto Christmas Show Refreshments Christmas Fair Christmas cards Raffle

Spring ‘25

Easter Disco Mother’s Day Shop Spring Ball

Summer ‘25

Y2 Leavers Hoodies, Treasure Hunt, Gifts and Disco Father’s Day Shop Summer Fair Summer picnic Grow a pound Raffle

Our total expenditure for the period was £49,667 . £28,914 of this was used to fund items for the school or activities for the children. The remainder was events expenses and used to cover the general running costs of the PTA.

Summary of Donations:

No donations were received during the financial year.

Financial Summary:

Opening Fund: £34,545
Total Gross Receipts: £40,810
Total Gross Payments: £49,667
Closing Funds: £25,688
Closing Reserves: £25,688

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

TRUSTEES' ANNUAL REPORT (Continued) FOR THE PERIOD ENDED 31 AUGUST 2025

Financial Review

Cash at the Bank and PayPal accounts at the end of the year was £25,028

Reserves are held to cover the usual annual running costs for items such as insurances, licences and financial software. There also needs to be enough to fund the outlay needed to run of our larger events such as the seasonal fairs.

The total reserves held as at 31 August 2025 were £25,688

The main risks facing the charity would be in the event that suitable volunteers cannot be found to replace any of the outgoing Chair Team in October 2025 or thereafter.

Our principal sources of funding are various fundraising events held throughout the year. The two seasonal fairs, Grow a Pound and the spring ball were the largest income producing events.

Structure, Governance and Management

The Charity is an unincorporated association and is governed under a constitution adopted 18th November 2016.

The PTA is open to the parents, guardians or carers of all pupils currently attending the school and the teaching and non- teaching staff currently employed or engaged at the school. The PTA holds meetings every 4-6 weeks and an AGM once a year. The officers of the PTA are the Chair, Deputy Chair, Treasurer and Secretary. All the chair team are trustees by virtue of their office.

The PTA works closely with the school when arranging activities, most of which take place on school premises. The school provides a wish list of items which the PTA considers when choosing how to spend funds.

All trustees give their time voluntarily and received no remuneration or other benefits.

Trustees' Responsibilities

The Charities Act 2011 require 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 surplus of the Charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity. 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.

Approved by the Trustees on:

Signed on their behalf by Trustee:

Printed Name:

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

Report to the trustees/members of the Helping Hands of Lilliput Infant School on the accounts for the year ended 31 August 2025 set out on pages 8 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

RL Account Services 138 Wareham Road Corfe Mullen

Dorset BH21 3LJ

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Date: 28 June 2026
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HELPING HANDS OF LILLIPUT INFANT SCHOOL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025

Notes
INCOMING RESOURCES
Incoming Resources from Generated Fun
Donations, Grants & Legacies
3a
Charitable Activities
3b
Activities for Generating Funds
3c
Bank interest
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Costs of Generating Funds
Cost of Charitable Activities
4a
Governance Costs
4b
TOTAL RESOURCES EXPENDED
NET INCOMING (OUTGOING)
RESOURCES
Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD
Fund of the Charity
General Funds
Restricted Funds
5
Total Funds		 Unrestricted
Funds
Restricted
Funds
Total
Total
£
£
2024/25
2023/24
£
£
161
- 161
-
39,851
- 39,851
46,477
577
-
577
1,066
221
-
221
85
40,810
-
40,810
47,628
49,427
-
49,427
29,754
240
-
240
240
49,667
-
49,667
29,994
(8,857)
-
(8,857)
17,634
34,545
- 34,545
16,911
25,688
-
25,688
34,545
25,688
-
25,688
34,545
- - - -
25,688
-
25,688
34,545

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 10 to 14 form part of these financial statements.

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed Assets
Tangible assets
2
Investments
6
Total Fixed Assets
Current Assets
Stock
17
Debtors & Prepayments
8
Cash at Bank and in Hand
7
Total Current Assets
Creditors: Amounts due within one year
9
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
Creditors: Long Term Liabilities
10
NET ASSETS
Fund of the Charity
General Funds
Restricted Funds
5
Total Funds		 Unrestricted
Funds
Restricted
Funds
Total
Total
£
£
31-Aug-25
31-Aug-24
£
£
-
-
-
-
-
-
-
-
-
-
-
-
440
-
440
440
460
-
460
-
25,028
- 25,028
34,345
25,928
-
25,928
34,785
240
- 240 240
25,688
-
25,688
34,545
25,688
-
25,688
34,545
- - - -
25,688
-
25,688
34,545
25,688
- 25,688
34,545
- - - -
25,688
-
25,688
34,545

Approved by the Trustees on:

Signed on their behalf by Trustee:

Printed Name:

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

▪ the charity becomes entitled to the resources;

▪ the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Unrestricted funds

These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.

Restricted funds

These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.

Designated funds

These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Fixtures, Fittings and Equipment: 25% - Reducing Balance

Changes in Accounting Policies and Methods of Accounting

There has been no change to the accounting policies (variation rules and methods of accounting) since last year.

2. TANGIBLE FIXED ASSETS

The Charity held no fixed assets during this or the previous financial period.

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31st August 2025 : None 31st August 2024 : None

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

ACCOUNTING POLICIES (continued)

3. INCOMING RESOURCES

3. INCOMING RESOURCES
Unrestricted
Restricted		 TOTAL
TOTAL
Funds
Funds		 2024/25
2023/24
£
£		 £
£
a) Donations, Grants & Legacies
Gifts & Donations 161 -
161
-
161
 -
161
-
b) Charitable Activities
Activities & Events 39,851 -
39,851
46,477
39,851
 - 39,851
46,477
c) Activities for Generating Funds
Event Sponsorships 577 -
577 1,066
577
 - 577
1,066
4. RESOURCES EXPENDED
a) Cost of Charitable Activities Unrestricted
Restricted
Funds
Funds
£
£		 TOTAL
TOTAL
2024/25
2023/24
£
£
Activities & Events 19,216 -
19,216
14,795
Advertising & Publicity - -
- -
Bank Charges - -
- -
Gifts & Donations 28,914 -
28,914
13,858
Licenses & Subscriptions 172 -
172
160
Local Authority Costs - -
- -
Office Costs - -
- -
School Materials - -
- -
Sundry Expenses 1,125 -
1,125
941
49,427
 -
49,427
29,754
b) Governance Costs
Independent Examiners Fees 9 240 -
240
240
240
-		 240
240

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

ACCOUNTING POLICIES (continued)

5. RESTRICTED FUNDS

The Charity held no restricted funds during this or the previous financial period.

6. INVESTMENTS

The Charity held no fixed assets investments during this or the previous financial period.

7. CASH AT BANK AND IN HAND

Cash at Bank & in Hand
8. DEBTORS AND PREPAYMENTS
Sundry Debtors
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Independent Examiners Fees		 Unrestricted
Restricted
Total
Total
Fund
Fund
31-Aug-25
31-Aug-24
£
£
£
£
25,028
-
25,028
34,345
25,028
-
25,028
34,345
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Aug-25
31-Aug-24
£
£
£
£
460
-
460
-
460
-
460
-
Unrestricted
Restricted
Total
Total
Fund
Fund
31-Aug-25
31-Aug-24
£
£
£
£
240
-
240
240
240
-
240
240

10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term liabilities during this or the previous financial period.

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HELPING HANDS OF LILLIPUT INFANT SCHOOL

ACCOUNTING POLICIES (continued)

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible Fixed Assets
Net Current Assets
Long Term Liabilities
TOTAL FUNDS		 Unrestricted
Restricted
Total
Total
Fund
Fund
31-Aug-25
31-Aug-24
£
£
£
£
- - -
-
25,688
-
25,688
34,545
- - -
-
25,688
-
25,688
34,545

12. STAFF COSTS AND NUMBERS

The Charity employed no members of staff during this or the previous financial period.

13. PAYMENTS TO TRUSTEES AND OTHER RELATED PARTIES

No payments were made to the Trustees or any persons connected with them during this financial year. No material transaction took place between the organisation and a Trustee or any person connected with them.

14. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

15. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the Charity's needs. This is based on the Charity's size and the level of financial commitments held. The Trustees aim to ensure the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

16. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the Charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the Charity should undertake

17. STOCK

Stock consists of items acquired by the Charity to generate income in furtherance of the Charity's objects. Stock is valued at the lower of cost or net realisable value.

14