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 appo￿nted 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
' D￿sn'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) {Conllnu￿j
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 se￿10n 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 fO￿ard
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 y￿r
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 goo￿111 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 gra￿3
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 in￿rUMents
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 a￿1vItIeS 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
unr89trf￿od 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 a￿1VItY 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 SOf￿are 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