Registered Number: 10191361 Charity Number: 1180116
**Little Hands Design (A company Limited by Guarantee) Annual Report and Unaudited Accounts for the year ended 30th April 2021**
## **Little Hands Design Annual Report and Unaudited Accounts for the year ended 30th April 2021**
## **Contents**
||**PAGE**|
|---|---|
|Directors and Trustees report|1 to 5|
|Independent examiners report|6|
|Statement of Financial Activities (including Income and||
|Expenditure Account and Statement of Total||
|Recognised Gains and Losses)|7|
|Balance Sheet|8|
|Notes to the accounts|9 to 17|
|_INFORMATION NOT FORMING PART OF THE_||
|_STATUTORY ACCOUNTS_||
|Detailed Statement of Financial Activities (including||
|Income and Expenditure Account and Statement of||
|Total Recognised Gains and Losses)|18|
|Detailed expenses|19 to 20|
**Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Directors and Trustees report for the year ended 30th April 2021**
The directors & trustees present their report and the unaudited financial statements for the year ended 30th April 2021.
## **Charitable Status**
On the 27th September 2018 the Company was registered as a charity. Prior to that the company had been a Community Interest Company (CIC).
## **Charity Trustees / Company Directors**
The following people served as trustees/directors during the year.
Astrid Jacoby Priya Chandaria Afsaneh Parvizi-Wayne
## **Structure, governance and management**
Little Hands Design is incorporated as a private company limited by guarantee having no share capital and its governing document is its articles of association which were amended on 15th August 2018.
The company's registration number is 10191361 (England & Wales) and its registered office and principal address is 67 Belsize Lane, London, NW3 5AU.
Little Hands Design is registered as a charity under registration number 1180116 .
The liability of each member is limited to £1.
New trustees are appointed by the current trustees after considering their expertise with regards to the requirements of the charity.
## **Objectives and activities**
The charity's objectives are the following:-
- 1 To advance for the benefit of the public education in the arts and, in particular (but not limited to), the art of fashion design and garment making.
- 2 To advance in life and help young fashion designers in necessitous circumstances by the provision of studio space and education in fashion design.
1
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Directors and Trustees report for the year ended 30th April 2021**
The charity's trustees have acted with due regard to the public benefit requirement as set out in the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act. They decided that with regard to the charity's first objective that the first actions of the charity should be to focus on sustainable fashion. To further this benefit the trustees decided that the first focus would be on approaching local state schools to offer courses on sustainable fashion in both primary and secondary schools.
As noted in last years trustees report, three weeks of Easter Courses in 2020 were piloted online during the first National lockdown. During lockdown the course fees were reduced, however after the success of the pilot courses, fees returned to their previous structure. Courses after the May Half Term then ran flexibly between in person and online depending on the restrictions in place at the time.
Little Hands Design has continued to be active in St Margaret's School Hampstead, which ran online course when restrictions applied. The charity also ran a part funded online course at Salusbury Primary school in Brent for Summer Term 2020, half of Autumn term 2020 and Spring 2021. These courses follow the charity's objectives by continuing to give in depth exposure to the ideas of fashion and garment making in the context of sustainability. This included weekly calls to action to help pupils engage and understand the complex issues surrounding the role of fashion within the economy and how to act, based on ideas of sustainability.
During Covid-19 lockdowns, Little Hands Design offered a free weekly online session called 'Green Stitch Social Club' as a response. This offered an hour of demonstrating hands on skills, and a place for the community to share their projects whilst in isolation.
## **Achievements and performance**
A summary of the main achivements during the year are as follows:-
- Little Hands Design has continued to run weekly courses in a state school and a weekly course at a private school.
- Little Hands Design continues to run weekly After school and Saturday courses and School holiday courses at the London School of Mosaic, which are open to local residents.
- Little Hands Design ran courses online during national lockdown due to Covid-19.
2
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Directors and Trustees report for the year ended 30th April 2021**
- Little Hands has continued to support a local designer and continues to run a course for the Helen Bamber Foundation for refugees and people who have suffered from human cruelty. Little Hands Design facilitated week long summer holiday courses with local charities at Alexandra Palace and Sir HVH Arts and a workshop for a local charity, the Kentish Town City Farm, during October Half Term. This workshop involved making Halloween masks from fashion industry waste. The Charity continued to collaborate with local sustainable label, Made in Camden, through an illustration and style project with Little Hands Design Students. Little Hands Design ran a 'Boomerang Bag' workshop with local group Park the Plastic, with the aim to reduce single use plastic bags in the area. The Charity took part in the Global Action Plan's Youth Climate Summit with International School Haileybury Almaty in three presentations that involved three Little Hands Design students and two Haileybury Almaty students.
- Little Hands continues to provide volunteering opportunities including for the Duke of Edinburgh Award Scheme.
## **Future plans**
As noted last year, Little Hands Design plans to continue running the courses that it has run for several years but with its main focus now being on running courses in state schools. In the prior year, the trustees decided to cut classes by a third, as they felt that this would be a more effective way of carrying out its objectives, especially as this allows it to focus more on courses in state schools. With the Covid-19 Pandemic, the focus was to continue with the courses, run in the schools that the charity was operating in, and also courses at the London School of Mosaic premises wherever possible. The Trustees believe that this has been successfully achieved as can be seen by the increase in Course Fees received for the year under review compared to the prior year.
As noted last year, despite the outbreak of Covid-19 and the subsequent lockdowns, the charity has been able to adapt to the situation as it evolved. Courses can still be held on line and also the charity has adapted to teaching at a social distance. The Trustees believe that this will enable the charity to continue with its work in a similar way to the year under review and should there be any future lockdown, or changes to social distancing rules, the Trustees feel that they are in position to adapt to these changes should this be required.
3
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Directors and Trustees report for the year ended 30th April 2021**
Little Hands Design celebrated 20 years of operating in 2021. To commemorate the occasion Little Hands Design has published a book which was launched in the summer of 2021 with a Festival open to the public. Some funds raised from the book will go to towards supplying free copies of the book to underprivileged schools and organisations, in order to make sustainability education accessible for all.
## **Financial review**
Income from course fees was higher than previous year and the trustees are pleased with this considering there were various lockdowns. This increase was partly due to holding online courses in the year. The Trustees feel that this shows that the Charity adapted itself very well in very testing times. The charity was also very grateful to receive Donations of £1,800 and would like to thank those that made them.
The Charity made a surplus of £16,190 in the reporting year compared to a surplus of £7,654 the previous year and the Trustees are pleased with this considering the Covid pandemic and the situation that evolved during the year.
After considering the effects of Covid-19 and the way the charity has adapted to this the Trustees consider that the funds at 30th April 2021 are sufficient to enable the Charity to continue for the foreseeable future.
The reserve policy continues to be to maintain a general reserve at level which protects Little Hands Design from short term changes to circumstances but at the same time not retaining income longer than necessary.
The Charity has the power to set aside funds for special purposes or as reserves against future expenditure.
The trustees are satisfied with the level of reserves at the reporting date.
4
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Directors and Trustees report for the year ended 30th April 2021**
## **Trustees' responsibilities**
The trustees (who are also Directors of Little Hands Design for the purposes of company law) are responsible for preparing the trustees report and financial statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors 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 company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small company special provisions**
This report has been prepared in accordance with the special provisions for small companies of the Companies Act 2006.
This report was approved by the board on ……………………. and signed on its behalf.
Astrid Jacoby Director & Trustee
5
Llttle Hands Design
Indepondent examlners report
for the year ended 30th Aprll 2021
I reFK)rt lo the chartty trustees on my examination ol the accounts ol Litlle HalS
Dèsign, charity numLwr, 1180116 Ilhe charl> lor the yoar ended 30th April 2021
which comprise the Slalemenl of Finarcial Activities (including 1me and
Expenditure Account and Slalemenl ol Total Recognised Gains and Losses) the
Balance Sheèt and related notes.
Respon$lbllHles and basls ol report
As the ¢harty'S trLSStees (who are also the dirrttors ot Ihe cnmpany lor tho purposes
ol company lawl. you are responsibte for the preparation of the accounts in
a¢cordance with the requiremenls ol Compan*s Acl 2011 11he Actl.
I report in respect Ot my examinaln of the Trust's a¢counts carned oul under section
145 01 the 2011 Act arKI in carrying out my examination, I have followed all the
appli¢able Direciions gtven ty Ihe Charity ComMissn uTrJer section 1451Sllbl ol the
Act.
Indep•ndwi axamlnerfs 8tstem•nl
I have completed my examination. I contirm that malerial matters have come 10
my allentson in connection with lh8 examination whth gNes me cause to believe that
in, any material resFecl..
8 acKourting rrdS in With 130 of th• P£t: ¢y
the accounts OKI not accord wilh the accounting records.. or
the accounts did not ¢omF4y wrth the at4)licatAe requirements ¢onceming the
lofm and conl8nt ol accounts sei out in the charitr.es IAc¢ounts and Reports)
Regulations 2008 oiher than any reqU1ment that the acu)unls give a 'true and
lair, view which is nol a maller consthred as part ol an indyrKlenl
examination.
I have no concems aThl have come across no rfher matters in connection th the
examination lo which attention should be drawn in Ihis rewrt in oth 10 enat48 a
prcper Lbndersiandiro ol the accounts io t* react.
Jaso
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of
JTS AccountaCY Mrted
TIA Thelsons Chartergj Cerlified A¢nIantS
2 Kington House
Mortimer Crescent
London
NW6 5NU
DATE... !sTr 2DZI
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Statement of Financial Activities (including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) for the year ended 30th April 2021**
|Note
**Income from:**
Trading activities
**Total income**
**4**
**Expenditure on:**
Costs attributable to trading
**Total expenditure**
**Gross surplus**
**Administrative expenses**
**Net income (expenditure)**
**before donations**
**Other operating income**
Bank interest received
Donations received
**19**
Gift aid received
**19**
**Net movement in funds &**
**Net Income(expenditure)**
**Reconciliation of funds:**
**Total funds brought forward**
**Total funds carried forward**|**2021**
**£**
64,461
64,461
(30,371)
(30,371)
34,090
(19,714)
14,376
1
1,800
13
16,190
21,579
£37,769
**Unrestricted**
**Funds**|**2020**
**£**
58,386
**Unrestricted**
**Funds**|
|---|---|---|
|||58,386|
|||(21,937)|
|||(21,937)|
|||36,449
(39,318)|
|||(2,869)
-
10,523
-|
|||7,654
13,925|
|||£21,579|
7
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Balance Sheet Unrestricted Funds Unrestricted Funds as at 30th April 2021**
|**Notes**
**Fixed assets**
Plant and equipment
**12**
**Current assets**
Stock
**13**
Book publishing costs c/fwd
**14**
Debtors
**15**
Cash at bank and in hand
**16**
Prepayments
**Total current assets**
**Creditors:**Amounts falling
due within one year
**17**
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Funds of the Charity**
**18**
Unrestricted funds
**Total funds**|**2021**
**£**
**£**
129
100
2,545
5,540
39,417
1,650
49,252
(11,612)
37,640
37,769
£37,769
37,769
£37,769|**2021**
**£**
**£**
129
100
2,545
5,540
39,417
1,650
49,252
(11,612)
37,640
37,769
£37,769
37,769
£37,769|**2020**
**£**
**£**
175
100
-
13,976
12,176
650
26,902
(5,498)
21,404
21,579
£21,579
21,579
£21,579|**2020**
**£**
**£**
175
100
-
13,976
12,176
650
26,902
(5,498)
21,404
21,579
£21,579
21,579
£21,579|
|---|---|---|---|---|
||49,252
(11,612)||26,902
(5,498)||
||||||
|||37,769||21,579|
|||£37,769||£21,579|
|||37,769||21,579|
|||£37,769||£21,579|
For the year ended 30th April 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the act.
The trustees/directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provision of FRS102 SORP.
…………………………………….. Astrid Jacoby Director & Trustee
Approved by the trustees and board on…………………………………………….
8
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
## **1 General information**
Little Hands Design is a private company, limited by Guarantee (with no share capital), and registered in England & Wales. Its registered office is 67 Belsize Lane, London, NW3 5AU.
On the 27th September 2018 the company was registered as a charity.
## **2 Basis of preparation**
The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "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)" (as amended for accounting periods commencing from 1 January 2019) and section 1a of FRS102. The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows on the grounds that the company is small.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention. The accounts present a true and fair view and no changes have been made to the principal accounting policies adopted below.
## **Going concern**
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
9
**Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
## **Revenue recognition**
Income is included in the Statement of Financial Activities (SoFA) when:
- the charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources;
- the monetary value can be measured with sufficient reliability.
The charity's main source of income is from running classes in the furtherance of its objectives. Income from these classes is recognised when the general recognition criteria are met. This is usually when the course fees are received by the charity.
The trustees consider that it would be impractical to calculate any deferred income for course fees received at the accounts year end for courses that had not yet been carried out. The trustees do not consider these amounts to be material.
Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Little Hands Design often receives gifts of fabric etc, which is used in the courses run by the charity. Due to the impracticality of calculating a fair value these donations are not valued.
The value of any voluntary help received is not included in the accounts.
10
**Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
## **Expenditure and Liabilities**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Expenditure is accounted for on an accruals basis.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts.
The charity has incurred expenditure on support costs.
## **Taxation**
Prior to becoming a Charity on the 27th September 2018 the Company had been a CIC and was liable to Taxation.
As a charity the company is exempt from taxation on its charitable activities.
## **Tangible fixed assets**
Tangible fixed assets are capitalised if they can be used for more than one year and are valued at cost or a reasonable value on receipt.
Fixed assets are carried at cost less accumulated depreciation.
Depreciation is calculated so as to write off the cost of an asset, less its residual value, over its estimated useful life as follows:
Plant and machinery 25% Reducing balance Fixtures & fittings 25% Reducing balance Computer Equipment 25% Reducing balance
## **Stocks**
Stocks of materials etc used in classes run by the charity are valued at cost.
## **Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount. Subsequently, they are measured at the cash or other consideration expected to be received.
11
**Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
## **Cash at bank and in hand**
Cash at bank and in hand along consists of monies held in a Lloyds bank account along with a small petty cash balance.
## **Pension contributions**
Little Hands Design contributes to qualifying pension schemes for its employees. Contributions payable are charged to the statement of financial activities in the period to which they relate.
## **3 Critical accounting estimates and judgements**
No significant judgements have had to be made by the directors in preparing these financial statements.
|**4**
**Income from trading**
Course fees
**5**
**Average number of full time equivalent**
**employees during the year**|**2021**
**£**
64,461
**2021**
Number
1|**2020**
**£**
58,386|
|---|---|---|
|||**2020**
Number
1|
Mrs Jacoby, who is a Trustee and Director had been the sole employee of the charity until December 2019. Being the sole employee Mrs Jacoby was therefore involved in all aspects of the day to day running of the charity.
In January 2020, Mrs Jacoby stepped back from the charity and a Senior Manager was appointed to carry out the day to day running of the charity. The senior manger is contracted to work 20 hours per week.
|**6**
**Depreciation**
Depreciation
(Profit) /Loss on disposal of fixed assets
Included in administrative expenses are the
following:|**2021**
**£**
46
-|**2020**
**£**
64
-|
|---|---|---|
12
**Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
## **7 Transactions with Trustees and Directors**
Little Hands Design has an Intellectual Property Agreement with Mrs Jacoby (a director and trustee) and under the agreement the charity pays Mrs Jacoby a fee for the use of her Intellectual Property as follows:-
|Intellectual property|**2021**
5,157|**2020**
708|
|---|---|---|
As set out below, Mrs Jacoby also received paid remuneration from an employment with Little Hands Design. This remuneration is only in respect of services she provides as a staff member and not in respect of her services as a trustee.
|Mrs Jacoby remuneration|**2021**||**2020**|
|---|---|---|---|
||**£**||**£**|
|Salary||-|18,750|
|Pension contributions||-|4,000|
|Employers National Insurance||-|978|
|||-|23,728|
|Since January 2020 Mrs Jacoby has been also paid for teaching.||||
|The amounts paid were as follows:-|**2021**||**2020**|
||**£**||**£**|
|Teaching|942||720|
Payments to Mrs Jacoby are allowed under the Articles of Association of Little Hands Design.
At the balance sheet date the Charity owed Mrs Jacoby £7,623 (2020: £2,821).
13
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
|**8**
**Staff costs**
Directors salary
Directors pension costs
Staff salaries
Staff pension costs
Employers NIC
NIC rebate|**2021**
**£**
-
-
12,500
1,000
929
(929)
13,500|**2020**
**£**
18,750
4,000
4,167
333
1,154
(1,154)|
|---|---|---|
|||27,250|
No employee received employee benefits of greater than £60,000.
The salaries paid to key management in the year including employers National Insurance contributions were:-
||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|**Director**|-|23,728|
|**Senior Manager**|14,429|4,676|
The charity is able to reduce its employers National Insurane to nil in both years due to the HMRC employment allowance.
|**9**|**Defined contribution pension contributions**|**2021**|**2020**|
|---|---|---|---|
|||**£**|**£**|
||Contributions|1,000|4,333|
## **10 Trustees expenses**
Subject to the payments noted above, during both the period under review and the previous accounting period no trustee received reimbursement of any expenses.
|**11**
**Independent Examiners Fees**
Other fees paid to the independent examiner
Independent examiners fees for reporting on
the accounts|**2021**
**£**
850
150
1,000|**2020**
**£**
850
150|
|---|---|---|
|||1,000|
14
**Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
## **12 Tangible fixed assets Plant and equipment**
|**Cost**
Plant &
Machinery
£
At 01/05/2020
235
Additions
-
Disposals
-
At 30/04/2021
235
**Depreciation**
At 01/05/2020
133
25
-
At 30/04/2021
158
**Carrying amount**
At 30/04/2021
£77
At 30/04/2020
£102
**13**
**Stocks**
Stock of materials
**14**
**Book publishing costs**
Costs carried forwards
Adjustment
on disposal
Charge for
the year|Fixtures
&
Fittings
£
1
-
-
1
-
-
-
-
£1
£1|Computer
Equipment
£
200
-
-
200
128
21
-
149
£51
£72
**2021**
**£**
£100
£2,545|Total
£
436
-
-|
|---|---|---|---|
||||436|
||||261
46
-|
||||307|
|||||
||||£129|
|||||
||||£175|
||||**2020**
**£**
£100|
||||-|
To celebrate Little Hands Design being 20 years old, a book entitled "Look and Feel Good without Harming our World" was published in July 2021. During the year to 30th April 2021 there was expenditure relating to this book which has been carried forward to be expensed in the year to 30th April 2022.
15
**Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
|**15**
**Debtors**
Trade debtors
Other debtors|**2021**
**£**
-
5,540
£5,540|**2020**
**£**
-
13,976|
|---|---|---|
|||£13,976|
Included in other debtors is a balance in a PayPal account of £5,540 (2020: £9,804).
|**16**
**Cash at bank and in Hand**
Bank accounts
Petty cash|**2021**
**£**
39,377
40
£39,417|**2020**
**£**
12,136
40|
|---|---|---|
|||£12,176|
Monies held in a PayPal account are classified aa a debtor. The balance at 30th April 2021 was £5,540 (2020: £9,804).
|**17**
**Creditors:Amounts falling due within one year**
Trade creditors
Taxation & social security
Other creditors
**18**
**Funds**
**Unrestricted Funds**
Balance at beginning of the accounting period
Net movement in funds
Unrestricted Funds Carried forward|**2021**
**£**
1,626
29
9,957
£11,612
**2021**
**£**
21,579
16,190
£37,769|**2020**
**£**
1,244
-
4,254|
|---|---|---|
|||£5,498|
|||**2020**
**£**
13,925
7,654|
|||£21,579|
16
**2021**
**2020**
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Notes to the accounts for the year ended 30th April 2021**
## **19 Donations received**
The charity received various monetary donations in the year totalling:-
|Donations|£1,800|£10,523|
|---|---|---|
|Gift Aid received on eligible donations|£13|£0|
The Trustees are very grateful to the donors as these donations have enabled it to carry out the running of courses in line with its objectives.
## **Other donations**
Little Hands Design receives donations of fabric and other materials that it uses in its work. These are not valued and do not form part of the accounting records.
## **20 Volunteers**
Little Hands Design receives invaluable help from volunteers which includes:-
- 2 Duke of Edinburgh's Award students voluntering as part of the award.
- Assistance with administration and marketing.
- Assistance with social media and administration.
- Providing an online craft activity during the winter lockdown.
## **21 Related party transactions.**
Other than the transactions mentioned above relating to trustees, there were no other related party transactions.
17
**Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
## **Detailed Statement of Financial Activities (including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
## **for the year ended 30th April 2021**
|**INCOME**
Course fees
**COSTS ATTRIBUTABLE TO TRADING**
Opening stock
Purchases
Closing stock
Sub contractors
Class room hire
Intellectual property fee
**Gross surplus**
**ADMINISTRATIVE EXPENSES**
Directors & Employees
Legal & professional costs
Property costs
General administrative expenses
Sundry expenses
**Net (expenditure)/income before donations**
Bank interest received
Donations received
Gift Aid received
Corporation tax prior year
**Net incoming/(outgoing) resources before tax**
Taxation (prior to becoming a charity)
**Net movement in funds**
**Reconciliation of funds:**
**Total funds brought forward**
**Total funds carried forward**|**£**
**£**
64,461
100
135
(100)
135
19,523
5,556
5,157
(30,371)
34,090
13,500
1,000
-
5,167
47
(19,714)
14,376
1
1,800
13
1,814
16,190
-
16,190
21,579
£37,769
**2021**
**Unrestricted funds**|**£**
**£**
58,386
500
478
(100)
878
14,367
5,984
708
(21,937)
36,449
27,250
2,860
1,088
8,077
43
(39,318)
(2,869)
-
10,523
-
10,523
7,654
-
7,654
13,925
£21,579
**2020**
**Unrestricted funds**|**£**
**£**
58,386
500
478
(100)
878
14,367
5,984
708
(21,937)
36,449
27,250
2,860
1,088
8,077
43
(39,318)
(2,869)
-
10,523
-
10,523
7,654
-
7,654
13,925
£21,579
**2020**
**Unrestricted funds**|
|---|---|---|---|
||||36,449
(39,318)|
||||(2,869)
10,523|
||||7,654
-|
||||7,654
13,925|
||||£21,579|
18
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
|**Detailed expenses**
**for the year ended 30th April 2021**
**Directors & Employees**
**_Directors_**
_Directors salary_
**_Employees_**
_Directors pension costs_
_Staff salaries_
_Employers NIC_
_NIC rebate_
_Staff pension costs_
**Legal & professional costs**
_Independent examination_
_Other accountancy and advice_
_Administration assistance_
_Legal_
_Professional_
_Consultancy_
**Property costs**
_Light, heat and power_
_Office rent_
_Rates_
_Cleaning_|**£**
**£**
-
-
12,500
929
(929)
1,000
13,500
£13,500
850
150
-
-
-
-
£1,000
-
-
-
-
-
-
**2021**|**£**
**£**
18,750
4,000
4,167
1,154
(1,154)
333
8,500
£27,250
850
150
-
1,860
-
-
£2,860
(85)
1,150
23
-
-
£1,088
**2020**|**£**
**£**
18,750
4,000
4,167
1,154
(1,154)
333
8,500
£27,250
850
150
-
1,860
-
-
£2,860
(85)
1,150
23
-
-
£1,088
**2020**|
|---|---|---|---|
||||£27,250|
|||||
||||£2,860|
|||||
||||£1,088|
19
## **Little Hands Design Registered Number: 10191361 Charity Number: 1180116**
|**Detailed expenses**
**for the year ended 30th April 2021**
**£**
**£**
**2021**
**General administrative expenses**
**Advertising & promotion**
_Advertising_
498
**Bank, credit cards & other financial charges**
_Bank and PayPal charges_
964
_Interest paid_
-
964
**Depreciation**
_Depreciation_
46
_Profit/(loss) on disposal of assets_
-
46
**Entertaining**
_Client entertainment_
-
**Insurance**
_Insurance_
952
**Travel & subsistence**
_Travel_
71
**Administration and office expenses**
_Telephone_
(42)
_Licences_
53
_Office repairs and renewals_
711
_Printing, postage and stationery_
259
_Reference materials_
851
_Computer software & support_
504
_Staff training_
300
_Other office_
-
2,636
£5,167
**Sundry expenses**
_Miscellaneous expenses_
£47|**£**
**£**
**2020**
1,212
726
9
735
64
-
64
-
691
261
2,841
180
1,098
435
325
149
86
-
5,114
£8,077
£43|**£**
**£**
**2020**
1,212
726
9
735
64
-
64
-
691
261
2,841
180
1,098
435
325
149
86
-
5,114
£8,077
£43|
|---|---|---|
|||£8,077|
||||
|||£43|
20