**Independent examiner's report on the accounts** 

## **Section A                        Independent Examiner’s Report** 

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|---|---|---|---|
|**Report to the trustees**<br>**On accounts for the year**<br>**ended**<br>**Set out on pages**|Charity Name<br>Little Shining Lights|||
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||31 March 2025|**Charity no**<br>**(if any)**|1200836|
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||2 and 3|||



I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 03 / 2025. 

**Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 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** The charity’s gross income was £128,899 and I am qualified to undertake **examiner's statement** the examination by being a qualified member of the Association of Certified Chartered Accounts (ACCA) 

I have completed my examination.  I confirm that one matter has come to my attention in connection with the examination as follows: 

- 22 payments amounting to £7,866 were made to a trustee for providing services in connection with the nursery run by the charity. These payments were not compliant with the Charity Commission (CC) guidance. These payments were paid due to an error in the application of the CC guidance and appropriate remedial action has been taken by the trustees to prevent such an event re-occurring. 

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:** K. Kahwa **Name:** Kudzi Kahwa – Kudzi K. Consulting **Relevant professional** ACCA **qualification: Address:** 1 Burstow Lodge Farm Rookery Lane Smallfield, RH6 9BD 

**Date:** 31.01.2026 

1 

**Jan 2026** 

**IER** 



Little Shining Lights – Financial Statements 


# **Little Shining Lights - Statement of Financial Activities (SOFA)** 

**Period start date: 1 April 2024** 

**Period end date: 31 March 2025** 

**Charity registration number: 1200836** 

Little Shining Lights 92a Parchmore Road, Thornton Heath. CR7 8LX admin@littleshininglights.co.uk 

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Little Shining Lights – Financial Statements 


## **Financial Statements** 

## **Statement of Financial Activities (SOFA)** 

## _(for the period ended 31 March 2025)_ 

|_for the period ended 31 March 2025)_||
|---|---|
|Income|£|
|Donations, grants and fees|128,898.98|
|Total income|128,898.98|
|Expenditure|£|
|Resource expended on charitable activities|125,471.10|
|Total expenditure|125,471.10|
||£|
|Net movement in funds for the period|3,427.88|



|**Reconciliation of funds**||
|---|---|
||£|
|Total funds brought forward|–|
|Total funds carried forward|3,427.88|



All funds are unrestricted. 

Little Shining Lights 92a Parchmore Road, Thornton Heath. CR7 8LX admin@littleshininglights.co.uk 

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Little Shining Lights – Financial Statements 


## **Statement of Financial Position (Balance Sheet)** 

|**Statement of Financial Position (Balance Sheet)**||
|---|---|
|_(as at 31 March 2025)_||
|Current assets|£|
|Cash at bank and in hand|3,427.88|
|Total current assets|3,427.88|
|Creditors: amounts falling due within one year|£|
|Creditors|–|
||£|
|Net current assets|3,427.88|
|Total net assets|3,427.88|
|**Funds of the charity**||
|Funds|£|
|Unrestricted funds|3,427.88|
|Restricted funds|–|
|Total charity funds|3,427.88|



## **Trustee Declaration** 

||||
|---|---|---|
|**These financial statements were approved by the trustees and**||**signed on their behalf:**|
|**Signature(s)**|||
|**Full name(s)**|Mr Dada Ayeni|Olu Akinremi|
|**Position**|Chairman|Vice Chairman|
||||
|**Date**|29/12/2025||



Little Shining Lights 92a Parchmore Road, Thornton Heath. CR7 8LX admin@littleshininglights.co.uk 

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Little Shining Lights – Financial Statements 


## **Notes to the Financial Statements** 

## **1. Basis of preparation** 

The financial statements have been prepared on an accruals basis in accordance with the Charities Act 2011, applicable accounting standards (FRS 102), and the Charities SORP (FRS 102). The charity is a Charitable Incorporated Organisation (CIO). 

## **2. Income** 

Income includes all amounts receivable during the year for: 

- nursery fees 

- grants 

- local authority funding, and 

- start-up contributions 

## **3. Expenditure** 

Expenditure relates to resources applied directly to charitable activities and governance, including: 

- staff costs 

- premises 

- educational resources 

- insurance, and 

- other operating costs 

## **4. Trustees’ Remuneration And Expenses** 

No trustees received remuneration or reimbursement of expenses during the period. 

## **5. Restricted funds** 

All funds are unrestricted and are available for general purposes. 

Little Shining Lights 

92a Parchmore Road, Thornton Heath. CR7 8LX admin@littleshininglights.co.uk 

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