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 tru￿88$
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 at￿ve 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 a￿OUntIng 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 V￿uld
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 So￿are 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