COMPANY REGISTRATION NUMBER: NI 071926 CHARITY REGISTRATION NUMBER: 100096-0 Little Orchids Company Limited by Guarantee Unaudited Financial Statements 31 March 2023 H MCELHINNEY & C Chartered accountants 42A Clooney Terrace Waterside Londonderry BT47 6AP
Little Orchids Company Llmlted by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 11 The following pages do not form part of the financial statements Detailed statement of financial activities 21 Notes to the detailed statement of financial activities 23
Little Orchids Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2023 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charty for the year ended 31 March 2023. Reference and adminlstratlve details Reglstered charity name Little Orchids Charity registratlon number 100096-0 Company reglstratlon number Nl 071928 Principal offlce and regisiered Woodlea House office Gransha Park L. Derry BT47 6TF N ireland The tru88$ Paula Mcconway Gregory Sloane Deborah Sheehan Sarah McGill Anne Marie Kavanagh (Appointed 10 February.2023) (Appoinled 10 February 2023) Independent examlner Keith McElhinney 42A Clooney Terrace Waterside Londondery BT47 6AP Struciure, governance and management The Charity is managed by an Executive Commitiee which consists of all the appointed trustees, and the selection of any new Truslees is dealt with by that Committee.
Little Orchids Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Dlrector's Report) (contlnued) Year ended 31 March 2023 Obleclives and actlvities We provide therapeutic intervention and support for children 2-4 years with special needs arKJ those who May require additional support. We cater for children who have a wide variety of specific needs. All staff are highly experienced and committed to ongoing training to provide the best outcomes for children and their families. We are located at Gransha Park. L'Derry and have no specific catchment area. Referrals are usually made by professionals involved with the child. Parents can also self refer. We We run 2 sessions per day and have a high adult child ratio. Observations are used to assess each child's individual needs, strengths. interests and abilities and to plan experiences that will encourage further learning. Throughout the daily routine we promote each child's social skills. communication skills, self help skills, play skills and independence. We liaise closely th Health and Education Prolessionals involved with each child to share information to achieve common goals for the benefit of the child.
Little Orchids Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2023 Achievements and performance In the Year 2022123 we ran morning and afternoon sessions from Sepiember 2022 until June 2023. AII the children were offered 2 days due to the high numbers of referrals. 32 children finished with us in June. All children who attended were in their pre preschool year Some reasons for referrals were: Early Developmental impairment ' Speech and Language delay Behavioural challenges Sleep issues Hyperactivity Poor communication and social skills ' Concerns about possible ASD and ADHD Poor play skills ' Downs Syndrome Feeding diff iculties Sensory processing difficulties Repetitive behaviours Attention and concentration difficulties and difficult to engage Very self-directed P¢)or inconsistent response to name Inconsistent eye contact Delayed self-help skills Doesn't understand simple commands Finds transitions very difficult when leaving place or activity ' Non mobile Visual impairment We have used different ways to monitor and measure the impact of our service these include observation records, behaviour monitoring fomis, task analysis, and critical communication list. We continue to have 3 monthly reviews to meet with parents lo discuss each child's progress and monitoring forms are completed. We use information from parents gathered before the child begins as a baseline. Other information gathered is from planning, evaluation, action plans and feedback from other professionals. We We review all our work annually by seeking the views of Parents via a questionnaire. Feedback from June 2023 was extremely positive with all Parents strongly agreeing with all questions including that their child is gaining confidence and independence as a result of hislher experience at Little Orchids. Comments from Parents in¢luded: "Fantastic support giving advice, helping basics, lending books, and giving support" 'Amazingl Always willing to help and could not have been more supportive" 'The support my child and I had was brilliant, they met his needs 100°/o and was very supporlive towards myself" 'Reassurance regarding my anxieties and how my child was getting onl coping. Receiving the reassurance arKI updates about my child helped to ease my anxiets'es and made me realise she VRS in excellent care. "Advice, signposting. to other groups, written information, books, leaflets. "couldn't have asked for anymore. Any help I needed about anything was dealt with and given" "So much help and support in different areas of her development that we were struggling with.
Little Orchids Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Dlrector's Report) (conlinu8d) Year ended 31 March 2023 "The staff are so supportive always willing to listen and give us advice and strategies to use at home. .1 was kept up to date regularly and gained insight into the care and strategies my son was receiving each day. 'Lovely and friendly group of ladies. "Ongoing and realistic goals set. "Anytime have asked or inquired support is given 1009A" "The support of Little Orchids is amazing the girls do brilliant work am so pleased with the support we were given" 'There's not enough space to put in writing how amazing the staff is so easy to talk to. go atve and beyond for the Parents and children" "The support is amazing. The team are unbelievable and everyone is simply inspiring. Thank you all for evewhing. .1 couldny ask for more support everyone really showed so much love and care for him and helped us with new things to try at home" Vhen the staff are asked questions or for support they have gone above and beyond to help. Achievements this year ' Over the past year we secured funding from the Public Health Agency for a sixth year to run a Making Mums and Dads lives better Project. This project ran for 1.25 hours per week for 4 weeks in DecemberlJanuary and an additional 2 weeks in March. The feedback was extremely positive. We have also secured funding to run the project again. We secured funding from the Pathway fund to contribute towards the Playroom staff salaries from April 2023 unlil March 2024. We secured one to one funding from HSCB Fair Play Regional Small Grants Scheme to support those children referred with very high complex needs who required one to one support. We secured funding from National Lottery Awards for all towards our running costs and this has also been secured for the incoming year." We held 2 Charity nights throughoLrt the year which were well supported by Parents and the local communty. Concerns ' We are dependent on fundraising to conlribule lo Ihe runviiiig Gosls. The high number of children who are referred to the Centre and we are unable to offer places to all children. Llitticulty in recruiting childcare staff. How we will overcome this We will encourage parents to support any fundraising events. We continue to source funding to allow athJitional one to one support staff which means we can continue to offer 8 additional places in the incoming year. We will advertise all vacant posts online, including social media. Flnanclal review The Charity incurred a deficit for the year to 31 March 2023 of £19,88912022'. surplus £5.617), and at 31 March 2023 had net assets of £109,509 {2022: £129,398)
Little Orchids Company Llmlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (conllnued) Year ended 31 March 2023 Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exempiion. The trustees, annual report was approved on 14 November 2023 and signed on behalt of the board of trustees by= OAwtq klc C¢ Paula Mcconway Trustee
Little Orchids Company Llmlted by Guarantee Independent Examiner's Report to the Trustees ol Llttle Orchlds Year ended 31 March 2023 I report on the financial statements for the year ended 31 March 2023, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes. Respectlve responsibilities of trustees and examlner The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself thai the charity is not subject to audit under company law, and is eligible for independenl examinaiion, it is my responsibility to: examine the accounts under section 65 of the Charities Act., to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6519)(b) of the Charities Act. and to state whether particular matters have come to my attention. Basls of Independent examlner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65{9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounls presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with section 386 01 the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the aOUntIng requirements of section 396 01 the Companies Act 2006 and with the methods and principles of the Charities Statement of RecoiiiiiieiiLled Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. That there is further information needed for a proper understanding of the accounts to be reached.
Little Orchids Company Limited by Guarantee Independent Examiner's R8POrt to the Trustees of Llttle Orchlds fconlinu8d) Year ended 31 March 2023 Independent examlnerfs statement I have completed my examination and have no nCernS in respe of the matters (1) to {4) listed above and. in connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. Keith McElhinney Independent Examiner 42A Clooney Terrace Waterside Londonderry BT47 6AP 14 November 2023
Little Orchids Company Limited by Guarantee Statement of Financial Actlvltles (includlng income and expenditure account) Year ended 31 March 2023 2023 Restricted funds Total funds Total funds 2022 Unrestricted lunds Not8 Income and endowments Donations and legacies Charitable activities Other trading activities Investment income 76.377 10,560 7.114 127 50,109 126,486 10,560 7,114 127 141.485 9.979 6.952 33 Total Income 94,178 50,109 144,287 158.449 Expendlture Expenditure on charitable activities Totsl expenditure 9.10 114,554 114.554 49,622 49,622 164,176 164.176 152.832 152.832 Nei {expendilure)Ilncome and n&1 movement in funds (20,376) 487 119,889) 5,617 Reconclllatlon of funds Total funds brought forward Tolal funds carried forward 92,578 72,202 36,820 37,307 129,398 109,509 123,781 129,397 The statement of flnancial activities includes all gains and losses recognised in the year. All income and expenditure derive f rom continuing activities. The noles on pages 11 to 19 tomi part of these Ilnanclal statements.
Little Orchids Company Limited by Guarantee Statement of Financial Position 31 March 2023 2023 2022 Note Fixed assets Tangible fixed assets 15 62,369 68.852 Currenl assets Debtors Cash at bank and in hand 16 579 95,764 96,343 113,162 113,162 Credilors: amounts falling due withln one year Net current assets 17 2,760 2.129 93,583 155,952 111.033 Toial assets less current liabilities 179.885 Creditors: amounts falllng due after more than one year Net assets 18 46,443 50.487 129,398 109,509 Fund$ of the charity Restricted funds Unrestricted funds 37,307 72,202 109,509 36.819 92.578 Total charity funds 22 129.397 For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities., The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with Ihe provisions applicable to companies subject to the small companies, regime. The statement of financial position continues on the following page. The notes on pages 11 to 19 lorm part ol these tlnancial stalernents.
Little Orchids Company Limited by Guarantee Statement of Flnanclal Posltlon (eontlnued) 31 March 2023 These financial statements were approved by the board of trustees and authorised for issue on 14 November 2023, and are signed on behalf of the tx)ard by: Lllq QtrYK) Paula Mcconway Trustee The notes on pages 11 to 19 fomi part of these Ilnanclal staternents. 10
Little Orchids Company Llmlted by Guarantee Notes to the Flnanclal Statements Year ended 31 March 2023 General Informalion The charity is a public benefit entity and a private company limited by guarantee, registered in N Ireland and a registered charity in Northern Ireland. The address of the registered office is Woodlea House, Gransha Park, L'Derry, BT47 6TF, N ireland. ststemeni of compllance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,. the 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) (Charities SORP IFRS 102)) and the Companies Act 2006. Accountlng pollcios Basis of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revalualion of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling. which is the functional currency of the entity- Going concern There are no material uncertainties about the charity's ability to continue. Judgemenis and key sources of estlmatlon uncertainty The preparalion of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of fLrture events that are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarl(od by the trust9es for particular future project or commitment. Restricted funds are subjected to restrictions on their expendilure declared by the donor or through the lerms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 11
Little Orchids Company Llmlted by Guarantee Notes to the Flnancial Statements (contlnued) Year ended 31 March 2023 Accounting policies (contlnued) Incomlng resourc88 All incoming resources are included in the statement of financial activities when entitlement has passed to the charity. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specrfic policies are applied to particular categories of income- income from donalions or grants is recognised when there is evidence of entitlement to the gift. receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is eslablished. income from donated goc(Is is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classrfied as unrestricted lunds unless there is a contractual requirement lor it to be spent on a particular purpose and returned if unspent. in which case it may be regarded as reslricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which il relates: expenditure on raising funds includes the costs of all fundraising activities, events. non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that lurther its charitable aims for the benefit of its beneficiaries, includino those support costs and costs relating to the governance of the charity apportioned to charitable actlvltle8. other expenditure includes all exp8nditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tanglble assets Tangible assets are initially recorded at cost, and subsequently slated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairmenl Iossgs. 12
Little Orchids Company Limited by Guarantee Notes to the Financial Statements (conlinu8d) Year ended 31 March 2023 Accounting pollcles (contlnu8d) Tangible assets (continuod) An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation. is recognised in other recognised gains and losses. except to which it offsets any previous revaluation gain, in which case the Ioss is shown within other recognised gains and losses on the statement of financial activities. Deprecialion Depreciation is calculated so as to write off the cost or valuation of an asset. less its residual value, over the useful economic lrfe of that asset as follows: Freehold property Fixlures and fittings 4Yo Straight line 1 Oyo Straight line Impairment of flxed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to eslimale the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit io which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows Irom other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expecled to benefit from the synergies of the combination. irrespective of whether other assets or liabilities of Ihe charty are assigned to those units. Government grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that Ihe charity will comply with the conditions attaching to Ihem and the grants will be received. Where the grant does not impose specified future performance-related conditions on the recipient. it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient. it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to salisfying ihe revenue recognition crileria, they are recconised as a 13
Little Orchids Company Llmlted by Guarantee Notes to the Flnancial Statements (contlnued) Year ended 31 March 2023 Accountlng policies (contlnugd) Financlal Instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otheNise b8 measured reliably. the investment is subsequently measured at fair value with changes in fair value recognised in income and expendilure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value. with any changes recognised in the statement of financial activities, with the excepiion of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment. an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of slgnrf1can, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of Impalrment arè recognlsed Immedlately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount Vuld have been had the impairment not previously been recognised. Deflned contributlon plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. 14
Little Orchids Company Limited by Guarantee Notes to the Financlal Statements (contlnuad) Year ended 31 March 2023 AccouMing policies (contlnued) Defined contribullon plans (contlnued) When conlributions are not expected to be setued wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee Little Orchids is a company limited by guarantee Ireslricted to £1 per full member) and not having a share capital. Donations and legaci88 Unrestricted Funds Restricted Total Funds Funds 2023 Donallons Donations 1,173 1.173 Grants WH & SC Trust Health & Social Care Board Pathway Fund Halifax Foundation Awards for All Early Years Covid Recovery Fund Sundry Grants receivable Capital grants release 75,204 75.204 14,970 24,000 14,970 24,000 5.464 1,631 4,044 50,109 1,631 4,044 126,486 76,377 Unrestricted Funds Restricted Total Funds Funds 2022 Donations Donations 1,264 1.264 Grants WH & SC Trust Health & Social Care Board Pathway Fund Halrfax Foundation Awards for All Early Years Covid Recovery Fund Sundry Granls receivable Capital grants release 72,354 72,354 17.205 24.000 4.734 9,914 6,060 1.910 17,205 24,000 4.734 9,914 6.060 1,910 4,044 51,893 89,592 141,485 15
Little Orchids Company Llmited by Guarantee Notes to the Financial Statements (eontinuod) Year ended 31 March 2023 Charltable activities Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Sale of goodslservices as part of direct charitable activities 10.560 10,560 9.979 9.979 Other tradlng acllvltles Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Fundraising 7.114 7,114 6,952 6,952 Investment Income Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Bank interest receivable 127 127 33 33 Expendiiure on charitable acllvltles by fund type Unrestricted Funds Restricted Total Funds Funds Pre school nursery care Support costs 90,108 24,446 114.554 49,450 172 139,556 24,620 164,176 49,622 Unrestricted Funds Restricted Total Funds Funds 2022 Pre school nursery care Support costs 75,741 21,866 55,131 95 130,872 21,960 97,607 55,228 152,832 10. Expenditure on charltable actlvltles by actlvity iype Activities undertaken directly Support costs Toial funds 2023 Total fund 2022 Pre school nursery care 139,556 24,620 164,176 152,832 16
Little Orchids Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2023 11. Net {expenditure)lincome Net (expendilure)/income is stated after charging/(crediting)'. 2023 2022 Depreciation of tangible fixed assets 6,483 7.067 12. Independent examination fees 2023 2022 Fees payable to the independent exarniner for: Independent examination of the financial statements 1,068 1,020 13. Staff cosls The total staff costs and employee benefits for the reporting period are analysed as follows: 2023 2022 Wages and salaries Employer contributions to pension plans 130,782 2.500 133,282 119,640 1,807 121,447 The average head count of employees during the year was 14 (2022.. 11). The average number of full-time equivalent employees during the year is analysed as follows: 2023 No. 2022 No. Number of staff - Childcare Assistants Number ol staff - Centre Manager Number of staff - Admin Number of staff - Resource Assistant Number of staff - Supervisor 10 14 No employoo received employee benefits of more Ih1t n £60.OQO diiring thp. ypdrlr (2n22: Nil). 14. Trustee remuneratlon and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees 17
Little Orchids Company Limlted by Guarantee Notes to the Flnanclal Statements {contlnu8d) Year ended 31 March 2023 15. Tangible flxed assets Freehold Fixtures and propety fittings Total Cost At 1 Aprfl 2022 and 31 March 2023 Depreoiation At 1 April 2022 Charge for the year At 31 March 2023 130.793 82,811 213.604 66,205 5,299 78,547 1,184 79,731 144,752 6,483 151,235 71,504 Carrying amount At 31 March 2023 59,289 64,588 3,080 4,264 62,369 68,852 At 31 March 2022 16. Debtors 2023 2022 Other debtors 579 17. Credltors: amounts falling due wlthln one year 2023 2022 Bank loans and overdrafts Trade creditors Accruals and deferred income 446 1,246 1,068 2,760 412 697 1,020 2,129 18. Credltors: amounis falling due after more than one year 2023 2022 Accruals and deferred income 46,443 50,487 19. Deferred Income 2023 2022 At 1 April 2022 Amount released to income 50,487 (4,044) 46,443 96,775 146,288) 50,487 Al 31 March 2023 18
Little Orchids Company Limited by Guarantee Notes to the Financlal Statements {contlnued) Year ended 31 March 2023 20. Penslon8 and other post retlremenl bonèfits Deflned contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,500 {2022.' £1,80n. 21. Government granls The amounts recognised in the financial statements for govemment grants are as foll0v. 2023 2022 Recognised in creditors.. Deferred government grants due after more than one year Recognised in income from donations and legacies.. Government grants income 46,443 50,487 4,044 4,044 22. Anatysls of charltable funds Unrestrfcted funds Al 31 March 202 At 1 April 2022 Income Expenditure General funds 92,578 94,178 1114,554) 72,202 At 31 March 202 At 1 April 2021 Income Expenditure General funds 83,629 106,556 (97,607) 92,578 Restricted funds At 31 March 202 At 1 April 2022 Income Expenditure Restricted Funds 36,820 50,109 149,622) 37,307 At 31 March 202 At 1 April 2021 Income Expenditure Restricted Funds 40,152 51,893 155,226) 36,819 19
Little Orchids Company Limlted by Guarantee Management Informatlon Year ended 31 March 2023 The followlng pages do not forni part of the flnancial ststemenls. 20
Little Orchids Company Llmlted by Guarantee Detailed Statement of Financlal Activities Year ended 31 March 2023 2023 2022 Income and endowmenls Donations and legacies Donations WH & SC Trust Health & Social Care Board Pathway Fund Halifax Foundation Awards for All Early Years Covid Recovery Fund Sundry Grarrts receivable Capital grants release 1,173 75,204 14,970 24,000 5,464 1.264 72.354 17,205 24,000 4,734 9,914 6,060 1,910 1,631 4.044 126,486 141.485 Charitable aclivilles Sale of goods/services as part of direct charitable activities 10,560 9,979 Other tradlng activities FurKlraising 7,114 6,952 Invesimenl income Bank interest receivable 127 33 Totsl income 144,287 158,449 21
Little Orchids Company Limited by Guarantse Detailed Ststement of Flnancial Activities (contimmd) Year ended 31 March 2023 2023 2022 Expendilure Expenditure on charitable activities Wages and salaries Pension costs Repairs and maintenance Insurance Legal and professional fees Telephone Deprecialion Food Staff uniforms Materials General expenses Staff recruitment, training & courses Catering & events Cleaning Printing, postage & stationery Athertising Computer software costs Photocopier lease Travel costs Bank charges Subscriptions 130,782 2,500 314 1,647 4,321 906 6.483 527 936 3,344 13 4,104 1,783 1,368 1,490 772 669 765 25 273 1,154 119,640 1.807 306 714 3,974 902 7.067 405 878 4,971 6.758 1.285 998 1.276 270 181 430 231 738 164,176 152,832 Total expenditure 164,176 152,832 Nei {oxpendlture)Ilncome 119,889) 5,617 22
Little Orchids Company Limlted by Guarantee Notes to the Detailed Statemont of Financial Activities Year ended 31 March 2023 2023 2022 Expendlture on charltable actlvlties Pre school nursery care ACtI"tIeS undertaken directly Charitable activity wages/salaries Charitable activity - Employer pension cosls Charitable activity - repairs & maintenance Charitable activity insurance Charitable activity telephone Charitable activity depreciation Charitable activity - food Charitable activity staff uniforms Charitable activity materials Staff recruitment, training & courses Catering & events Cleaning Prinling, postage & stalionery Advertising Computer Soare costs Photocopier lease Subscriptions 114,713 2,500 150 1.647 591 6,483 527 936 3,344 4,061 1,075 1,368 416 182 307 618 638 104.536 1.807 247 714 722 7,067 405 878 4,867 6,410 780 637 199 150 470 139,556 130,872 Support costs Support charitable activity - wages/salaries Support charitable activity repairs & maintenance Support charitable activity legal and professional fees Support charitable activity - ielephone Support charitable activity materials Support charitable activity General expenses Staff recruitmenl, training & courses Catering & events Cleaning Support charitable activity - Printing. postage & stationery a(fvp.rti8ing Support charitable activity - Computer software costs Photocopler lease Support charitable activity - travel costs Support charitable activity - Bank charges Subscriptions 16,089 164 4,321 315 15,104 59 3.974 180 104 13 43 708 505 15 639 71 31 430 1,074 590 362 147 25 273 516 231 268 24.620 21.960 Expendilure on charilable aclivities 164.176 152.832