COMPANY REGISTRATION NUMBER: NI 071926 CHARITY REGISTRATION NUMBER: 100096-0 Little Orchids Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 ITH EL INNEY Chartered accountants 42A Clooney Terrace Waterside Londonderry BT47 6AP
Little Orchids Company Llmited by Guarantee Financlal Statements Year ended 31 March 2024 Page Trustees, annual report (incorporating the director's report) Independent examinerfs report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 11 The followlng pages do not form part of the flnanclal statements Detailed statement of financial activities 21 Notes to the detailed statement of financial activities 23
Little Orchids Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements ol the charty for the year ended 31 March 2024. Reference and admlnlstratlve deialls Registered charliy namo Charfty r8918trallon number Lrttle Orchids 100096-0 Company reg18tratlon number Nl 071926 Prlnclpal offlce and regl8tsr8d Woodlea House offlce Gransha Park L'Derry BT47 6TF N Ireland The Iru8te88 Dervla Feeney Emma McDaid Paula Mcconway Gregory Sloane Deborah Sheehan Sarah McGill Anne Marie Kavanagh (Appoinled 21 March 2024) (Appointed 21 March 2024) (Resigned 21 March 2024) (Resigned 21 March 2024) (Resigned 21 March 2024) (Flasigned 21 March 2024) Independenl eX8mlner Keith McElhinney 42A Clooney Terrace Waterside Londonderry BT47 6AP Struclurn, governance and management The Charlty is managod by an Executive Committee which consists of all the apponted trustees, and the selection of any new Trustees is dealt wilh by that Committee.
Little Orchids Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2024 Objectives and activitie8 We provide therapeutic intervention and support for children 2-4 years with special needs and those who may require additional support. We caler 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 al Gransha Park. L'Derry and have no specific catchment area. Referrals ara usually made by professionals involved with the child. Parents can also self refer. We We run 2 sessions per day and have a high adutt child ratio. Observations are used to assess each child's individual needs, strengths, interests and abilities and to plan experiences that will encouraga 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 with Health and Education Professlonals involved with each chlld to share informatlon to achieve common goals for the benefit of the child.
Little Orchids Company Limited by Guarantee Trustees, Annual Report {Incorporatlng the Director's Report) {contlnued) Year ended 31 March 2024 Achievements and performance In the Year 2023124 we ran morning and afternoon sessions from Septembar 2023 until June 2024 and we operated a 3 week summer scheme in Ju. All the children were offered 2 days due to the high numbers of referrals. 31 children finished with us in June. All children who attended were in their pre preschool year Some reasons for reterrals were:. Language delay Early Developmental impairment. Speech and Nonverbal ' Genetic Conditions ' Pulmonary hypertension Cardiac condition Chronic lung disease Behavioural challenges ' No danger awareness High pain threshold ' Sleep issues Hyp8ractivity ' Poor communication and social skills ' Concerns abjut possible ASD and ADHD Poor play skills Feeding difficulties ' Dystonia Sensory processing difficulties Repetitive behaviours ' Juvenile Idiopathic Arthritis ' Brain Haemorrhage and stroke Susp8Cted Foetal Alcohol syndrome Attention and concentration difficulties and difficult to engage ' Very self-directed Poor inconsistent response to name Inconsistent eye contact Delayed self-help skills ' Dsn't understand simple commands Finds transitions very difficult when leavlng place or actlvily Non mobile Visual impairment Toileting issues ' Smearing We have used different ways to monitor and measure the impact of our service these Includ8 observation records, behaviour monitoring forms, task analysis, and critical communication list. We continue to have 3 monthly reviews to meet wlth parenls to discuss each child's progress and monrtoring forms are completed. We use infonnation from parents gathered before the child bogins as a baseline. Other information gatttered 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 2024 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 included-_ "l am so glad I sent my son to Little Orchids he has developed and progressed so much. l am delighted with his level of care and support. 'Grateful for the support my child has recetved and the progress he has made" "Best decision I made for my child I feel immensely relieved and grateful. Little Orchids has exceeded my expectations in everv Great that my child had somewhere safe to go.
Little Orchids Company Limited by Guarantee Trustees, Annual Report (Incorporating the Dlrector's Report) {Conllnuj Year ended 31 March 2024 "Love it and recommerKI to other special needs parents. "Confident that this was the right placement for my child" "My child has loved Little Orchids, he will miss coming along and seeing staff" I feel that the service was even better than what I could have expected'second to none, all very productive and encouraging" 'Amazing keyworker support alongside support of manager was brillianf'Amazing child development supporv "I feel very grateful of every support we got" "I've been offered great support throughout the yearf, 'The support we have received has been outstanding. We always feel well informed about my child's progress" l am more than pleased with the support. "Great Support network. my son has loved coming along, advice was always welcomed from staff" The support and guidance provided have been invaluable. Achlevements thls year Over the past year we secured fundlng from the Publlc Health Agency for a 7th year to run a Making Mums and Dads Ilves better Prolect. This project ran for 1.25 hours per week for 4 weeks in December/January. 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 until March 2024. We secured one to one funding from HSC8 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 secured a grant from Enkalon to bring in Jo Jingles for Rhyihm and Rhyme sessions. ' We secured grants from The Hedley Foundation and Ulster Garden Villages to contribute towards the cost of Salaries for the aftemoon session. We were featured on BBC Newsline, The Mark Patterson show and Colum EastrNood mentioned us in the House of Commons to raise awareness regarding possible cuts to Government funding. Jay Doherty made a promotional video to highlight the work we do.. Many Parents arKI friends of the Centre held fundraisers. ' We held a Charity night which was well supported by Parents and the local communSty. Concerns We are dependent on lundraising to contribute to the Stafl salaries and running costs., The hlgh number ol children who are referred to the Centre and we are unable to offer places to dl children. Difficulty in recwiting childcare staff. How we will overcome this We will continue to encourage parents to support any fundraising events." We will continue to make applications for funding. We continue to source funding to allow additional 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 revlew The Charity had a surplus for the year to 31 March 2024 of £4.464 (2023: daficit £19,889), and at 31 March 2024 had net assets of £113,973 (2023.. £109,509) Small company provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
Little Orchids Company Llmlted by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (eonNnued) Year ended 31 March 2024 The trustees, annual report was approved on 21 November 2024 and signed on behalf of the board of trustees by: Dervla Feeney Trustee
Little Orchids Company Limlted by Guarantee Independent Examiner's Report to the Trustees of Little Orchids Year ended 31 March 2024 I report on the financial statements for the year ended 31 March 2024, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes. Respectlve responslblllll88 of tru81ees and examlner The charity's trustees (who are also the directors ol 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 that the charfty is not subject to audit under company law, and is eligible for independent examination, 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 Commlssion for Northern Ireland under section 65(9)Ib) of the Charitias Act., and to state whether particular matters have come to my attentlon. Ba818 of Independonl oxamln8r'8 report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance wtth the general Directions given by Ihe Charty Commission for Northern Ireland under se10n 65(91{b) of the Charities Act. The examinatlon Included a review of tha accounting records kepi by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual itams or disclosures in Ihe accounts, and seeking explanations from the Iruslees concerning any such matters. My role is to state whether any materlal matters have come to my attentlon giving me cause to believe: That accounting records were not kept In accordance with section 386 of the Companles Act 2006 That the accounts do not accord with those accountlng records That the accounts do not comply wilh the accounting requirements of section 396 of the Companies Act 2006 and with the methods and prlnciples of Ihe Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Flepublic of Ireland. That there is further information needed for a proper understandlng of the accounts to be reached.
Little Orchids Company Limlted by Guarantee Independent Examlner's Report to the Trustees of Little Orchlds (contlnuedj Year ended 31 March 2024 Independent examlnor'8 Statement I have completed my examination and have no concems In respect of the matters (1) 10 (4) listed above and, in connection with followlng the Directions of the Charity Commission for Northern Ireland, I have found no matters thal require drawing io your attention. Kelth McElhinney Indep8ndent Examlner 42A Clooney Terrace Waterside Londondery BT47 6AP 21 November 2024
Little Orchids Company Llmited by Guarantee Statement of Flnancial Activities (including Income and expenditure account) Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Noto Income and endowments Donations and legacies Charitable actSvities Other trading activities Investment income 82,290 12,730 8,290 891 64,534 146,824 12,730 8,290 891 126.486 10.560 7,114 127 Totsl Income 104,201 64,534 168,735 144,287 Expendlture Expenditure on charitable activltles Total expendlture 9,10 99.501 64,770 64,770 164,271 164,271 164,176 164,178 99,501 Net Incom81(expendlture) and nel movemont In lundg 4,700 (236) 4,464 (19,889) Reconclllatlon of lund8 Total funds brought fOard Totsi funds carrled forward 72,202 76,902 37.307 37,071 109,509 113.973 129,398 109,509 The statement of financial actlvlties includes all gains and losses recognised in the year. All income and expanditure derive from continuing activities. The notes on pag88 1110 19 fomi part of these tinanclal statements.
Little Orchids Company Llmited by Guarantee ststement of Flnanclal Position 31 March 2024 2024 2023 Note Flxed ag8etg Tangible fixed assets 15 56,468 62,369 Current asgets Debtors Cash at bank and in hand 16 579 95,764 96,343 104,308 104,308 Credltors: amoun18 falllng due wlthln one year Net current assets 17 4,403 2,760 99,905 156,373 93,583 155,952 Totsi a888ts le88 current Ilabllltle8 Crediiof8: amounts falllng due after more than one yr N•t assets 18 42,400 113,973 46,443 109,509 Funds of the charlty Restricted funds Unrestricted funds 37,071 76,902 113,973 37,307 72,202 109,509 Total charlly fund8 22 For the year ending 31 March 2024 the charty was entiued to exemption from audit under section 477 ol the Companies Acl 2006 relating to small companies. Directors, responsSbllltles: The mombors have not required the company to obtsln an audlt of Its financial statements for the year in qugstion in accordance with section 478. The directors acknowledge their resw>nsibilities for complying with the requlroments of the Act with respect to accountlng records and the preparation of tinancial statements. These flnancial statements have been prepared in accordance with the provislons 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 lomi part ol these tinanci81 ststements.
Little Orchids Company Llmlted by Guarantee Statement of Financial Position {conNnuéd) 31 March 2024 These financial statements were approved by the board of trustees and authorised for issue on 21 November 2024, and are signed on behalf of the tN)ard by: Dernda Feeney Trustee The notes on pageg 11 to 19 fomi part of the8e flnan¢lal glatements. 10
Little Orchids Company Limlted by Guarantee Notes to the Financlal Statements Year ended 31 March 2024 General Information The charity is a public benefil 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. Statement of compllance These financial statements have been prepared In compliance with FRS 102, 'The Financlal Reporting Standard applicable in the UK and tha Republic of Ireland,. th8 Stalemenl of Recommendgd Practice applicable to charities preparing their accounts in accordance with the Financial Fleporting Standard applicable in Ihe UK and Republlc of Ireland (FFIS 102) {CharStles SORP (FRS 10211 and the Companies Acl 2006. Accounllng pollcles 88818 of preparatlon The flnancial statements have been prepared on the hlstorlcal cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are pr8pared in sterling. which is the functional currency of the entity. Golng concern There are no material uncertainties about the charity's ability to continue. Judgements and key 80urces of esiimatlon uncertalnty The preparation of the financial statements requires management io make judgements, estimates and assumptions that affecl the amounts reported. These estlmates and judgements are continually ravlewed and are based on experience and other factors, including expectations of future events thai are believed to be reasonable under the clrcumslanc88. Fund accountlng Unrestrlctod funds are available for use at the dlscretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for partlcular future project or commitmenl. Restrict9d funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and tall into one of two sub-classes.. restricted income funds or endowment funds. 11
Little Orchids Company Limited by Guarantee Notes to the Flnancial Statements {contlnueO) Year ended 31 March 2024 Accounting pollcles (contlnu•d) Incomlng rosources 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 charty and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants Is recognised when there is 8vldence of entitlement to the grft. receipt is probable and its amount can be measured reliably. legacy incoma is recognised when receipt is probable and entitlement is established. income Irom donated goods is measured at tha 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 rf the value can be reliably measured. No amounts are Included for the contrlbutlon of general volunteers. income from contracts lor the supply of servlces is recognised with the dellvery of the contracted seNice. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and retumed if unspent, In vthich case it may be regarded as restricted. R880urce8 expanded Expenditure Is recognised on an accruals basls as a liability is incurred. Expenditure Includes any VAT which cannot be fully recovered, and Is dassified under headings of the statement of flnancial activities to which it relates: expenditure on raising funds Includes the costs of all fundraising activities, events, non- charitable iradlng activitles, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further Its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charty apportioned to charitable activities. other expenditure includes all expenditure 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 activty are allocated directly to that activty. Shared costs are apportioned between the activities they contribute to on a reasonable, justrfiable and consistent basis. Tanglble assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impaimient losses. Any tangible assels carried at revalued amounls are recorded at tho fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 12
Little Orchids Company Llmited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Accountlng policles (contlnued) Tanglble assets (conllnued) 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 loss is shown within other recognised gains and losses on the staiement of financial activities. Depreclatlon Depreciation Is calculated so as to write off the cost or valuatlon of an asset, less its residual value, over the useful economlc Ilfe of that asset as follows: Freehold propety Flxtures and fittlngs 4Vo Straight line 1 OYO Straight line Impalrment of flxed a88818 A review for indlcators 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 estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash InfloY that largely independent of the cash inflows from other assets or groups of assets. For Impairment testlng of goodwill, the goo111 acquired In a business combination is, from the acquisition date, allocated to each of the cash%enerating units that are expected to benefit from the synergies of the combination, irrespective of whether other a8sets or Ilabilitles ol the charity are assigned10 those units. Govemment gra3 Government grants are recognised at the falr value of the asset recelved or rec8ivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be recelved. Where the grant does not impose specified future performance-related conditions on the recipienl, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose spgcified future pgrformance-related conditions on the recipient, it is recognised in income only when the performan-related corKlitions have been met. Where grants received are prior to satisfying the revenue recognition criteria. they are recognised as a 13
Little Orchids Company Llmited by Guarantee Notes to the Financlal Statements {conlinu8d) Year ended 31 March 2024 Accounting policies (conllnued) Flnanclal inrUMents A financial asset or a financial liability is recognised only when the charty 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 conslderation expected to ba paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or thelr fair value can othetwise b8 measured reliably. the investment Is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair valu8, 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 vaue 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 exception 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 evldence of impairment, an impairment loss is recognised under the appropriate heading in tha statement of tinancial activities in which the initial gain was recognised. For all equlty Instruments r8gardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are elther assessed irKlividually or grouped on the basis of simSlar credit risk characlerislics. Any reversals of Impairment are recognised Immediately, to the extent that tho roversal does not result in a carrying amount of tho financial asset that exceeds what the carrying amounl would have been had the impalrment not previously b8en recoJnised. Deflned contrlbutlon plans Contributions to defined conlribution 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 Llmited by Guarantee Notes to the Flnancial Statements (contlnu•d) Year ended 31 March 2024 Aceounting pollcies (contlnuod) Dafined eontrlbutlon plans (contlnuèd) When contributions are not expected to be settled wholly wlthin 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. Llmiied by guarant88 Litde Orchlds Is a company Ilmlted by guarantee (restrlcted to £1 per full member) and not havlng a share capital. Donatlon8 and legacl88 Unrestricted Funds Reslricted Total Fund8 Funds 2024 Donallon8 Donations 4,423 4,423 Gran18 WH & SC Trust Health & Social Care Board Ulster Garden Villages Pathway Fund Halifax Foundation Awards for All Sundry Grants receivable Capital grants ralease 77,867 77,867 19,581 6,000 24,000 19,581 6,000 24,000 7,279 3,630 4,044 64,534 7,279 3,630 82,290 146,824 Unrestricted Funds Restricted Total Funds Funds 2023 Donallons Donations 1,173 1,173 Grants WH & SC Trust Health & Social Care Board Ulster Garden Villages Pathway Fund Halifax Foundation Awards for All Sundry Grants receivable Capital grants release 75,204 75,204 14,970 14,970 24,000 5,464 24,000 5,464 1.631 4,044 50,109 1,631 4.044 126,486 76.377 15
Little Orchids Company Llmited by Guarantee Notes to the Flnancial Statements (conynued) Year ended 31 March 2024 Charltable actlvltles Unrestricted Toial Funds Unrestricted Total Funds Funds 2024 Funds 2023 Sale of goodslservices as part of direct charitable activities 12,730 12,730 10,560 10,560 Other Iradlng actlvltle8 Unrestrlct8d Toial Funds Unrestricted Total Funds Funds 2024 Funds 2023 Fundraising 8.290 8,290 7,114 7,114 Invesiment Income Unrestrlcted Toial Fund8 Unrestrlcted Total Fund8 Funds 2024 Funds 2023 Bank interest receivable 891 891 127 127 Expendlture on charltable athivltle8 by fund type Unrestricted Funds Restricted Totsi Fund8 Funds 2024 Pre school nursery care Support costs 79,176 20,325 99,501 60,955 3,815 64,770 140,131 24,140 164,271 Unrestricted Funds Restricted Total Funds Funds 2023 Pre school nursery care Support costs 90,108 24,446 114,554 49,450 172 139,556 24,620 164,176 49,622 10. Expendlturg on charllable a1vItIeS by actlvlty iype Aclivltles undertaken direcuy Support costs Total funds 2024 Total fund 2023 Pre school nursery care 140,131 24,140 164,271 164,176 16
Little Orchids Company Limited by Guarantee Notss to the Flnancial Statements (conllnued) Year ended 31 March 2024 11. Nel Incomel(expenditure) Net incom8llexpendiiure) is stated after chargingl(crediting): 2024 2023 Depreclation of langible fixed assets 5,901 6,483 12. Independent examlnatlon fees 2024 2023 Fees payable to the independ8nt examiner for: Independenl examination of the financial statements 1,068 1,068 13. siaff eo8t8 The total staff costs and employee benefits for the reportlng p8riod are analysed as follows: 2024 2023 Wages and salaries Employer contributions to pension plans 140,597 2,829 130,782 143,426 133,282 The average head count of employees durlng the year was 1212023.. 14). The average number of full-time equivalent employees during the year is analysed as follows: 2024 No. 2023 No. Number of staff - Chlldcare Asslstants Number of staff - Centre Manager Number of staff - Admln Number of staff -14esource Assistant Number of staff - Supervisor 10 12 14 No employee received employee benefits of more than £60,000 during the year (2023: Nil). 14. Trusiee remuneratlon and expense8 No remuneration or other benefits from employment with the charity or a relaied entity were received by the trustees 17
Little Orchids Company Limited by Guarantee Notes to the Financlal Statements leontlnued) Year ended 31 March 2024 15. Tangible flxed a88et8 Freehold Fixtures and property fittings Total Cost At 1 Aprll 2023 and 31 Mar¢h 2024 Depreclatlon At 1 April 2023 Charge for the year At 31 March 2024 130,793 82,811 213,604 71,504 5,299 79,731 602 151,235 5,901 157,136 76,803 80.333 Carrylng amouni Al 31 March 2024 53.990 59,289 2,478 56,468 At 31 March 2023 3,080 62,369 16. Debtors 2024 2023 Other debtors 579 17. Credltor8: amount8 falllng due wlthln one year 2024 2023 Bank loans and overdrafts Trade creditors Accruals and deferred income 414 2.921 1,068 4,403 446 1,246 1,068 2,760 1& Credltors: amounts falllng due after more than one year 2024 2023 Accruals and deferred income 42,400 46,443 19. Deferred Income 2024 2023 At 1 April 2023 Amount released to Income 46,444 14,044) 42.400 50.487 (4,044) 46,443 Al 31 March 2024 18
Little Orchids Company Limlted by Guarantee Notss to the Financlal Statements (eonWnu6d) Year ended 31 March 2024 20. Pensions and other post retlremont beneflts Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,829 {2023: £2,500). 21. Government grants The amounts recognised In the financlal statements for govemment grants are as follows: 2024 2023 Recognlsed in credltors: Deferred government grants due after more than one year Recognlsed In income from donations and legacies: Government grants Income 42,400 46,443 4,044 4,044 22. Analy818 of charllable fund8 unr89trfod lund8 At 31 March 202 At 1 April 2023 Income Expenditure General funds 72,202 104,201 (99,501) 76,902 At 31 March 202 At 1 April 2022 Income Expenditure General funds 92,578 94,178 (114,554) 72,202 Re8trlcted funda At 31 March 202 At 1 Aprll 2023 Income Expendlture Restricted Funds 37.307 64,534 164,770) 37,071 At 31 March 202 At 1 April 2022 Income Expenditure Restricted Funds 36.820 50,109 (49,622) 37,307 19
Little Orchids Company Llmited by Guarantee Management Information Year ended 31 March 2024 The lollowlng pages do nol form part of the flnanclal 8tstsment8.
Little Orchids Company Llmited by Guaranlee Detslled Ststement of Financlal Activities Year ended 31 March 2024 2024 2023 Income and endowment8 Donatlons and legacies Donations WH & SC Trust Health & Social Care Board Ulster Garden Villages Pathway Fund Halifax Foundation Awards for All Sundry Grants receivable Capital grants release 4,423 77,867 19.581 6,000 24,000 1,173 75.204 14,970 24,000 7,279 3,630 4.044 146,824 1.631 126.486 Charftable acllvllle8 Sale of goods/seNices as part of dlrect charitable activities 12,730 10,560 Other tradlng aciivltle8 Fundraislng 8,290 7,114 Inv081menl Incom8 Bank interest receivable 891 127 Total Income 168,735 144,287
Little Orchids Company Llmited by Guarantee Detalled Statement of Financlal Actlvlties (conllmMd) Year ended 31 March 2024 2024 2023 Expenditure Expenditure on chariiablo activftles Wages and salaries Pension costs Flepalrs and maintenance Insurance Legal and professional fees Tdephone Depreciatlon 140,597 2,829 846 2.050 3,642 896 5,901 501 478 1,568 130,782 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 1,154 164,176 Staff unlforms Materials General expenses Staff recruitment, tralnlng & courses Catering & events Cleaning Prlntlng, postage & staiionery Advertislng Computer software costs Photocopler leas8 Travel costs Bank charges Subscriptions 832 1,420 907 209 438 842 282 1,144 164,271 Totsi expendlture 164,271 164,176 Net Incomel(expendltur8) 4,464 (19,889) 22
Little Orchids Company Limlted by Guarantee Notes to the Detailed Statement of Financial Actlvltles Year ended 31 March 2024 2024 2023 Expendlturn on charltable aciivltles Pre school nursery care Activitles undertaken dlrectly Charitable activity - wageslsalaries Charitable activily - Employer pension costs Charitable activity repairs & maintenance Charitable a1VItY insurance Charitable activity - telephone Charitable activity - depreciation Charitable activity - food Charitable activity - staff uniforms Charilable activity materials Staff recruitment, Iraining & courses Catering & events Cleaning Prinllng, postage & statlonery Advertising Computer SOfare costs Photocopier lease Subscriptions 123,371 2.829 623 114,713 2.500 150 1.647 591 6,483 527 936 3.344 4,061 1,075 1,368 416 182 307 618 638 671 5,901 501 478 1,568 1,034 388 1,411 339 113 12 421 471 140,131 139,556 Support Costs Support charitable activity - wageslsalarles Support charitable activity repairs & maintenance Support charitable activlty insurance Support charitable activity legal and professional fees Support charitable actlvlty - telephone Support charitable activity General expenses Slaff recruitment, training & courses Catering & events Cleaning Support charitable activity - Prlntlng, postage & stationery advertising Support charitable actlvity - Computer software costs Photocopier lease Support charitable activlty - travel costs Support charitable activity - Bank charges Subscriptions 17,226 223 2,050 3,642 225 16,069 164 4,321 315 13 43 708 12,145) 444 568 96 426 421 1,074 590 362 147 25 273 516 282 673 24,140 24,620 Expendlture on charltable actlvltles 164,271 164,176 23