OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-08-31-accounts

ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1194380

Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

CONTENTS

Page 3 Legal and Administrative Information
Pages 4 to 5 Trustees' Report
Page 6 Statement of Financial Activities
Page 7 Balance Sheet
Pages 8 to 13 Notes to the Financial Statements
Page 14 Independent Examiner's Report

2

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER

CHARITY NUMBER 1194380 PREVIOUS NAME Little Disciples Out of School Club DATE OF REGISTRATION 7th May 2021 START OF FINANCIAL YEAR 1st September 2024 END OF FINANCIAL YEAR 31st August 2025 TRUSTEES AT 31ST AUGUST 2025 Mrs Anna Stephens Mr David Dalrymple Mrs Janet Davies Dr Angela Latham LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 7th May 2021 As Amended on 27th July 2023.

OBJECTS

To provide the necessary facilities for daily care, recreation and education of Children out of School hours and to advance the education and training of the persons in the provision of such care, education and recreational facilities.

CORRESPONDENCE ADDRESS St. John The Baptist V.A School Chester Road Penymynydd Chester CH4 0EN PRIMARY BANKERS HSBC Bank Plc 37 Chester Road West Shotton Flintshire Chester CH5 1DE INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

3

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST AUGUST 2025

Objectives and Activities

The primary objective of Little Disciples Childcare is to provide high-quality childcare, wraparound care, affordable out-ofschool care and activities for children who attend St. John the Baptist School and also children in the local community of Flintshire.

Public Benefit Statement

The trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the Club's aims and objectives and in planning future activities. Little Disciple Childcare’s activities are designed to promote the social and play development of children, thus providing significant public benefit.

Achievements and Performance

Activities

During the year, Little Disciples Childcare operated five days a week during term time and 5 days per week during school holidays except Christmas, providing care and activities for children aged 3 to 11. The activities included:

Impact

Feedback

Parents and carers provided highly positive feedback, with 95% expressing satisfaction with the quality of care and range of activities. Feedback consistently highlighted the nurturing and inclusive environment, the dedication and approachability of staff, and the wide range of engaging, play-based experiences offered. Many families also reported increased confidence in their children’s wellbeing and development as a result of attending the setting.

Financial Review

Reserves Policy

Our business development officer has advised us that we should hold reserves and we are currently reviewing this as a priority for our business and will continue to be discussed.

Principal Funding Sources

Little Disciples Childcare’s main sources of income are fees charged for childcare services, grants from local authorities and the Welsh Government, and fundraising activities.

Plans for the Future

The trustees plan to:

4

UTfLE DISCIPLES CHILDCARE IChaTitabk Incorpordtsd Orgatwlionl TRUSTEEV REPORT IC+)ntinu•dl FOR THEYEAR ENDED 31ST AUGUST 2025 TA￿￿•s. R•4)onslbllittes Repytiry StsThY¥d apF4Kat4e in the UKPA R•p&4¢oflr8laTrJ ILthI Wtyn AcKcAmting Pr8¢bc•l. thts ol affws of thE CIO ar¥J d¢fjcit of thè CIO In pr¢FArtivJ finanoal ffThvKtal ufiiw Llwily Ilm lo ew• IhAt the fir￿la1 st•tOm￿ ¢I)￿p￿ ilh tho Chwib•s Act 2011, th• Cmrity lknounts 4TrJ R•rutsl R•gul#px$ 2008 WKI Ih clthe Governry Dc¢U[￿nt They xe alro) r•sprribl8 ¥f¥gktaidi(iy t￿ ••￿1¥ ol th ¢h•rlty ￿ h•n¢* tr Wng •tsp• lor th• •vrtl dDtookn 01 fruud iThwlarlli8& pprov•d tytho TnJst••i rm...... Signed cnfvlr t•hthbyTrwie•.................................. . .... ... .. . P￿Th1O￿ N•m•.'

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025

Notes
INCOMING RESOURCES
Incoming Resources from Generated Funds
Donations, Grants & Legacies
3a
Charitable Activities
3b
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		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
69,774
-
69,774
53,326
76,718
-
76,718
67,030
146,492
-
146,492
120,356
133,243
-
133,243
116,313
2,973
-
2,973
1,253
136,216
-
136,216
117,566
10,276
-
10,276
2,791
5,061
-
5,061
2,270
15,337
-
15,337
5,061

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 8 to 13 form part of these financial statements.

6

LtrTLE DISCIPLES CHILDCARE IcKqr1tsb￿ IncorpoT3tsd Oryrtlthortl AS AT 31ST AUGUST2025 TOTAL TOTAL 31-A￿.25 31-Au24 T•￿iL4e A581ts Invutrnéfftts Total FixAd AAMt 12 12.480 & Pr•0￿)ents Cath at 8art )d In HaTh8 120 4,799 19 120 6.921 0.921 14ET CURREiifASSEr8 Z&57 5.C61 15.337 ISJ37 &061 OM )ar P4Ef ASSETS 1S.337 15.337 6,061 001 Fu 1SA37 1&33T 8.081

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST 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 1st 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 trustees are virtually certain they will receive the resources; and

▪ 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 have 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. Perishable and non perishable food items donated to the Charity for onward distribution to beneficiaries are not valued in the Statement of Financial Activity.

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.

8

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025

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:

Garden Structure

Fixtures, Fittings and Equipment

20% - Straight Line Basis 25% - Reducing Balance Basis

9

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025

2. TANGIBLE FIXED ASSETS

Cost
01-Sep-24
Additions
Net Book Value at
31-Aug-25
Depreciation
01-Sep-24
Charge
Depreciation at
31-Aug-25
Net Book Value
31-Aug-25
Net Book Value
31-Aug-24		 Octavia
Fittings &
Total
Shelter
Equipment
2024/25
£
£
£
-
-
-
15,600
-
15,600
15,600
-
15,600
-
-
-
3,120
-
3,120
3,120
-
3,120
12,480
-
12,480
-
-
-

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st August 2025 : None 31st August 2024 : None

10

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025

3. INCOMING RESOURCES

Note
a) Donations, Grants & Legacies
Grants Received
b) Charitable Activities
Childcare Fees
4. RESOURCES EXPENDED
a) Cost of Charitable Activities
Activities & Events
Advertising & Publicity
Bank Charges
Catering Costs
Depreciation Expense
Gifts & Donations
Health & Safety Costs
Insurance Costs
Licenses & Subscriptions
Office Costs
Printing, Postage & Stationery
Rent & Rates
Repairs & Maintenance
Staff Costs
12
Sundry Expenses
Telephone Costs
Toys & Resources
Training Costs
b) Governance Costs
Independent Examiners Fees
9
Legal & Professional Fees		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
69,774
-
69,774
53,326
69,774
-
69,774
53,326
76,718
-
76,718
67,030
76,718
-
76,718
67,030
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2024/25
2023/24
£
£
£
£
605
-
605
-
1,110
-
1,110
190
73
-
73
60
5,809
-
5,809
4,292
3,120
-
3,120
-
1,500
-
1,500
-
197
-
197
216
620
-
620
597
439
-
439
331
2,960
-
2,960
873
262
-
262
984
-
-
-
5,500
248
-
248
52
98,388
-
98,388
89,398
568
-
568
662
135
-
135
1,285
15,096
-
15,096
11,435
2,114
-
2,114
436
133,243
-
133,243
116,313
1,080
-
1,080
960
1,893
-
1,893
293
2,973
-
2,973
1,253

11

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025

5. RESTRICTED FUNDS

The CIO held no Restricted Funds during this or the previous financial year.

6. INVESTMENTS

The CIO held no fixed assets investments during this or the previous financial year.

7. CASH AT BANK AND IN HAND

Cash at Bank & in Hand
8. DEBTORS AND PREPAYMENTS
Sundry Debtors		 Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
31-Aug-25
31-Aug-24
£
£
£
£
4,799
-
4,799
6,921
4,799
-
4,799
6,921
Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
31-Aug-25
31-Aug-24
£
£
£
£
120
-
120
-
120
-
120
-

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiners Fees
Sundry Creditors		 Unrestricted
Restricted
TOTAL
TOTAL
Fund
Fund
31-Aug-25
31-Aug-24
£
£
£
£
1,080
-
1,080
960
982
-
982
900
2,062
-
2,062
1,860

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

The CIO held no long term liabilities during this or the previous financial year.

11. NET ASSETS BETWEEN FUNDS

Fixed Asset Investments
Net Current Assets
Long Term Liabilities		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
31-Aug-25
31-Aug-24
£
£
£
£
-
-
-
-
15,337
-
15,337
5,061
-
-
-
-
15,337
-
15,337
5,061

12

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2025

12. STAFF COSTS AND NUMBERS

Gross Wages, Salaries & Fees
Employer's National Insurance Costs
Pension Contributions
Employees who were engaged in each of the following activities:
Charitable Activities		 TOTAL
2024/25
£
91,367
3,784
3,237
98,388
TOTAL
2024/25
9		 TOTAL
2023/24
£
84,863
2,018
2,517
89,398
TOTAL
2023/24
8

All employed members of staff are paid through the PAYE Scheme and no employees received emoluments in excess of £60,000 (2023/24:None).

13. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. 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 CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO 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 CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO 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 CIO should undertake.

13

LITTLE DISCIPLES CHILDCARE

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/ members of Little Disciples Childcare on the accounts for the year ended 31st August 2025 set out on pages 6 to 13.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. 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

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

K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ

Date: 19th May 2026

14