COMPANY REGISTRATION NUMBER: NI 071926 CHARrrY REGISTRATION NUMBER: 10009641 Little Orchids Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 EITH MCELHINNEY Ghartered accountants 42A Clooney Terrace Waterside Londonderry BT47 6AP
Little Orchids Company Llmited by Guarantee Flnancial Statements Year ended 31 March 2025 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 stataments 11 The following pages do not form part of the flnanclal statements Detailed statement of financial activities 22 Notes to the detailed stalement of financial activities 24
Little Orchids Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Reference and admlnlsii3tlve detalls Registered charlty nam8 Little Orchids Charlty rnglslrallon number Company rnglstratlon number Nl 071926 100096-0 Prlnclpal offlce and reglsier8d Woodlea House offlce Gransha Park L"Derry BT47 6TF N Ireland The tru8tees Emma McDaKI Gregory Sloane Chloe Dunne AmarKla Scanlon (Winted 4 April 20251 (Appointed 14 October 2025) Independenl ex8mlner Keith McElhinney 42A Clooney Terrace Waterside Londonderry BT47 6AP Structurn. governance and managemènt The Charity Is managed by an Executive Committ88 which consists of all the appointed trustees, and the selection of any new Trustees is dealt wlth by that Committee.
Little Orchids Company Limlted by Guarantee Trustees. Annual Report (Incorporatlng the Director's Report) (contshu•d) Year ended 31 March 2025 Obleciives and activitles We provide therapeutic intervention and support for children 2-4 years with special needs and 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 thelr 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, strentyhs. interests and abilities and to plan experiences that wlll encourage further learning. Throughout tho daily routine we promote each child's social skills, communication skllls, self help skills. play skills and independence. We liaise closely with Health and Education Professionals involved with each child to share informatlon to achieve common goals for the b8netit of the child.
Little Orchids Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 Achievements and performance In the Year 2024125 we ran moming and afternoon sessions from September 2024 until June 2025 and we operated a 3 weak summer scheme in July. All the children were offered 2 days due to the high numbers of referrals. 32 children finlshed with us in June. All children who attended were in thelr pre preschool year Some reasons for referrals were:_ Language delay Early Developmental impairment. Speech and . Nonverbal Genetic Conditions ' 4 Limb Cerebral Palsy Bilateral Cerebral Palsy Multrfocal Epilepsy Hypoxic Ischaemic Encephalopathy Dystonia Pallister Killian Syndrome Visual Impairment ' Sensory Neural hearlng loss ' Respiiory failure requiring oxygen therapy ' Obstructive sleep apnea Polymicrogyria ' NG Tube fed Chronic lung dis8ase Behavioural challenges ' No danger awareness High pain threshold Sleep issues ' Hyperactivity Poor communication and social skills ' Concerns about possible ASD and ADHD Poor play skills Feeding difficulties ' Sensory processing difficulties Repetitive behaviours ' Attention and concentration difficultles and difficult to engage ' Very self-direct8d ' Poor inconsistent response to name Inconsistent eye contact Delayed self-help skills ' Doesn't understand simple commands Finds transitions very difficult when leaving place or activty ' Non mobile Toileting issues ' Smearing We have used different ways to monitor and measure the impact of our service these include observation records, behaviour monitoring forms, Lqsk analysis, and critical communication list. We continue to have 3 monthly reviews to meet wrth parents to 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 olher professionals. We We review ail our work annually by seeking the views of Parents via a questionnaire. Feedback from June 2025 was extremely wsitive 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: "My child has made so much
Little Orchids Company Llmited by Guarantee Trustees, Annual Report (Incorporatlng the Director's Report) {contlnu6d) Year ended 31 March 2025 progress. l am very confident in their capabilities. l arn so comfortable having my child in Little Orchids. The staff are always there to listen and talk to if needed." Fab support, stalf go above and beyond." l am grateful for the support I received while my child was at Little Orchids. My child came on so much during her time here." "All the staff have been extremely helpful to us, supporting us with the transition onto preschool. It's b8en a safe. accepting environment for my child. She has had her needs met and his has helped her develop so much. Amazing staff, always time to answer questions. Will miss them ai. Such a great Centre., Yhe support that my child received is unbelievable. I couldn't recommend the help enough. It's like home, a family, she thoroughly enjoyed her time here and we will really miss it." The standard of cate our child received was amazing. We felt very included in our child's daily aspects of school. The staff are amazing and have such a high standard of personal care and love towards each child golng through their doors. Couldn't ask for better support for my child." Helpful staff, my child has flourished here any question l asked the staff l always received an answer on ways to support my child.. Yhe best place, my child and I both needed it desperately. So helpful and such a personalised approach." Staff are fabulous. Their patience and leaming support strategies have been great for my child. The support we received was great. We understand now why our child acts a certain way and how to manage his behaviours." Amazing support to both my child and myself the whole time at Little Orchids. Verbally and from the home school diary from everyone.. Achievements this year . Over the past year we secured funding from the Public Health Agency for a 8th year to run a Making Mums and Dads lives better Project. 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 salarles from Aprll 2024 until March 2025. 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 the Halifax Foundation and John Moores towards our njnning costs from December 2024 until December 2025. . We secured funding from Downtown Cash for Kids to offer Sensory sessions in Aspace on a Friday for the children who attend the Centre and those on the waiting list. We secured a grant from the Credit Union to refurbish a donated shed into a playhouse for the children. We secured funding from Clothworkers to renovate our outdoor area. Many Parents and frlends of the Centre held fundralsers. Concerns We are dependent on fundraising to contribute to the Staff salaries and running costs. The high number of children who are referred to the Centre and we are unable to offer places to all children. How we will overcome this We will continue to encourage parents to support any tundraising 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 additlonal places in the incoming year. Flnanclal revlew The Charity had a deficit for the year to 31 March 2025 of £17.780 (2024.. surplus £4,464), and at 31 March 2025 had net assets of £96,193 (2024.. £113,973) mall conipaily yiuvlsluii¥ This report has been prepared in accordan wrth the provisions applicable to companios entitled to the small companies exemption.
Little Orchids Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Dlrector's Report) (conllnuèd) Year ended 31 March 2025 The trustees, annual report was approved on 4 December 2025 and signed on behalf of the board of trustees by: Emma McDaid Trustee
Little Orchids Company Llmited by Guarantee Independent Examiner's Report to the Trustees of Llttle Orchlds Year ended 31 March 2025 I report on the financial statements for the year ended 31 March 2025, which comprise the statement of financial aclivities (including income and expenditure account), statement of financial position and the related notes. Respective responslblllllos of trustees and examiner The charlty'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 wilh the requirements of th8 Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent 8xaminalion, it is my responsibility to- examine the accounts under sectlon 65 of the Charltles Act; to follow the procedures lald down in the general Dlrectlons given by the Charlty Commlsslon for Northern Ireland under section 6519)Ib) of the Charities Act., and to state whether particular matters have come to my attentlon. Ba818 01 Independent examlner'8 report I have examined your charity accounts as required under section 65 of the Charlties Act and my examination was carried out in accordance with the general Directions given by the Charty Commission for Northern Ireland under section 6519)(bl of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts. and seeking explanations from the trustees conceming 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 kapt in accordance with section 386 of the Companies Acl 2006 That the accounis do not accord wlth those accounting records That the accounts do not comply with the accounting requlrements of section 396 of the Companies Act 2006 and with the methods and principlos of the Charities Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Raporting Standard applicable in the UK and Republic of Ireland. That there is further informaiion needed for a proper understanding of the accounts to be reached.
Little Orchids Company Limlted by Guarant88 Independont Examiner's Report to the Trustees of Little Orchids (contInu9 Year ended 31 March 2025 Independènt examlner's statement I have completed my examination and have no concems in respect of the matters {1) to (4) listed above and, in connection with following the Directions of the Charity Gommission for Northern Ireland, I have found no matters that requlre drawing to your attention. Keith McElhlnney Independent Examiner 42A Clooney Terrace Waterside Londonderry BT47 6AP 4 December 2025
Little Orchids Company Limlted by Guarantee Statement of Financial Actlvlties (Including income and expendlture account) Year ended 31 March 2025 2025 Restricted funds Total funds Totsl furKIs 2024 Unrestricted funds Noto Income and endowments Donations and legacies Charitable activities Other trading activities Investment income 87.722 16,466 8,472 1,111 113,771 54,905 142,627 16,466 8,472 1,111 168,676 146.824 12.730 8.290 891 Toial Income 54,905 168.735 Expendlture Expenditure on charitable actlvlties Total expendiiure 9,10 131,497 131,497 54,959 54,959 186,456 186,456 164,271 164,271 Net (expendlture)Ilncome and net movement In fund8 (17,7261 (541 (17,780) 4,464 R8conclllatlon of funds Total funds brought forward Total funds carrlad fonvard 76,902 59,176 37,071 37,017 113,973 96,193 109,509 113,973 The statement of financial activities includes all gains and lossas recognised in the year. All income and expendlture deriv8 from contlnuing activities. The notes on pag83 1110 20 lomi part ot these tinanclal statements.
Little Orchids Company Llmlted by Guarantee ststement of Financial Positlon 31 March 2025 2025 2024 Noto Flxed assets Tangible fixed assets 15 50,653 56,468 curre a88et8 Debtors Cash at bank and in hand 16 720 89,702 90,422 104,308 104,308 Credllors: amounts falllng duo wlthln on• year Net current ag8gt8 17 6,526 83,896 134,549 4,403 99.905 Total a88et8 le88 current Ilabllltlgs 156,373 Credltors: amount8 lalllng due after more than one year Noi a$88ts 18 38,356 96,193 42.400 113,973 Fund8 of the charlly Restricted funds Unrestricted funds 37,017 59,176 96,193 37,071 76,902 Total charlly funds 22 113,973 For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, rasponsibilities: The members have not required Ihe company to obtain an audit of Its flnanclal stalements for the year in question in accordance with section 476; The directors acknowledge their responsibilities for complying wlth the requirements of the Act wlth respect to accounting records and the preparation of financial statements. These financial statements have been prepared In accordance with the provisions appllcable to companles subject to the small companies, regime. The statement of financial position continues on the following page. Tho not88 on pages 11 to 20 form part ot these tinancial 8tat8ments.
Little Orchids Company Llmlted by Guarantee Statsment of Financial Posltlon (eontlnuod) 31 March 2025 These financial statements were approved by the board of trustees and authorised for issue on 4 December 2025, and are signed on behalf of the board by: Emma McDald Trustee Tho not88 on pages 11 to 20 forni part of th880 flnancial statam8nts. 10
Little Orchids Company Llmited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General Inforniation The charty is a public benefit entity and a private company limited by guarantee, registered in N Ireland and a registered charty in Northern Ireland. The address of the registered office is Woodlea House, Gransha Park. L'Derry, BT47 6TF, N ireland. siaiement of compllance These financSal statements have been prepared in compllance wEth 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 Flnancia Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {Charltles SORP {FRS 102)) and the Companies Act 2006. Accountlng pollcles Ba818 of preparatlon The financial statements have been prepared on the historical 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 financlal statements are prepared in sterling, which is the functional currency of the entity. Golng concern There are no material uncertainties about the charitys ability to continue. Judgements and key sources of estlmatlon uncertalnty The preparation 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 future events that are believed to be reasonable under the circumstances. Fund accounllng Unrestricted funds are available for use at the discretion of the trustees to further any of the charitws purposes. Designated lunds are unrestricted funds earmarked by the trustees for particular fijture project or ommitmenl. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal. and fall into one of two sub-classes: restricted income funds or endowment funds. 11
Little Orchids Company Limited by Guarantee Notes to th8 Flnancial Statements (contlnued) Year ended 31 March 2025 Accounting policles (contlnued) Incomlng resource8 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 specifi'c policies are applied to particular categories of Income.. income from donations or grants is recognised when there Is evldence of entttlemenl 10 the gift, receipt is probable and its amount can be measured reliably. legacy Income is recognlsed when receipt is probable and entltlement Is establlshed. Income from donated goods 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 cosl to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when receivad 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 seNice. This is classrfied as unrestricted funds unless there is a contractual requirement for il to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. R&8ources 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 it relates: expenditure on raising funds includes the costs of all fundralslng activits'es, events, non- charitable trading actlvitles, and the sale of donated goods. expendlture 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 charity apportioned to charitable aclivities. other expenditure includes all expenditure that is neither related to ralsing funds for the charity nor part of its expenditure on charilable 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. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impaimient 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 impairment losses. 12
Little Orchids Company Llmited by Guarantee Notes to the Flnancial Statements (conunued) Year 8nded 31 March 2025 Accounting pollcles (contlnued) Tanglble as8015 (conHnuod) An increase in the carrying amount of an asset as a result of a revaluation, is recognised in olher 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 Statement of financial activities. Depreclatlon Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Freehold property Fixtures and fittings 4¥9 Straight line 10 /0 Straight line Impalrnwnt of flxed a88elS A revlew for indicators of impairment is carried out at each reporting date. with the recoverable amount being estimated where such indicators exist. Wh8re tha carrying value exceeds the recovarable 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 18 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 inflows that largely independent of the cash inflows from other assets or groups of assets. For impalmient testing of goodwlll, the goodwlll acqulred In a buslness combination is, trom the acquisition date. allocated to each ol the cash-generating units that are expected to benefit from the synergies of the combination, Irrespective of whether other assets or liabilities of the charity are assigned to those units. Govemment grants Govemment grants are recognised at the fair value of the asset received or receivable. 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 received. Where the grant does not impose specified future perfomiance-related conditions on the recipient, il 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-relatod conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they ara recognised as a 13
Little Orchids Company Limited by Guarantee Notes to the Flnanclal Statements (contlnued) Year ended 31 March 2025 Accountlng policies (contlnued) Financlal Instruments A financial asset or a financial liability is recognised only when the charity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are Inllially recognised at the amount receivable or payable including any related transaction costs. Current assets and curront 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 publlcly traded or their fair value can otherwise be measured reliably, the inveslment is subsequently measured at falr value with changes in fair value recognised in income and expenditure. All other such investmenls are subsequently Measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair valu8, unless payment for an asset is d9ferred 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 prasent value of the future payments discounted at a market rate of interesl for a similar debt instrument. Other financial instruments are subsequently measured at fair value, wilh 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 objecliv8 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 ail equliy Instruments regardless of slgniflcance, 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 Impairment are recognised Immedlat8ly, to th8 8Xt8nt thai th8 reversal does nol result in a carrylng amount of the financial asset that exceeds what the carrying amount would have been had the MpaIrMent not prevlously been recognised, Deflned contrlbutlon plans Contributions to defined contribution plans are recognised as an oxpense in the period In which the related seNice is provided. Prepard contributions are recognised as an asset to Ihe extent that the prepayment will lead to a reduction in future payments or a cash refund. 14
Little Orchids Company Llmlted by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accountlng pollcle8 (contlnued) Defined contrlbutlon plans (ntIn(d} When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in whlch the employees render the related sewice, 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. Llmlted by guarantee Little Orchids is a company limited by guarantee (restricted to £1 per full member) and not having a share capital, Donatlon8 and legacl88 Unrestr[ed Funds Restricted Toial Funds Funds 2025 Donallon8 Donations 1,634 1,634 Grants WH & SC Trust Health & Social Care Board Ulster Garden Villages John Moores Foundation Pathway Fund Halifax Foundation Awards for All Sundry Grants receivable Capital grants release 83,672 83,672 18,400 18,400 608 26,000 1,381 2,721 1,751 4,044 54,905 608 26,000 1,381 2,721 4,167 4,044 142,627 2,416 87,722 Unrestricted Funds Restricted Total Funds Funds 2024 Donaiion8 Donations 4,423 4.423 15
Little Orchids Company Llmited by Guarantee Notes to the Financial Statements (confvnuad) Year ended 31 March 2025 Donations and legacies (conlinued) Unrestricted Funds Restricted Totai Funds Funds 2024 Grants WH & SC Trust Health & Social Care Board Ulster Garden Villages John Moores Foundation Pathway Fund Halifax Foundation Awards for All Sundry Grants roceivable Capital grants relgase 77,867 77,867 19.581 6,000 19,581 6,000 24.000 24,000 7,279 3,630 4,044 64,534 7,279 3,630 4,044 146,824 82,290 Charltable actlvltles Unrestricted Totsl Funds Unrestricted Total Funds Funds 2025 Funds 2024 Sale of goodslservices as part of direct charitable activities 16,466 16,466 12,730 12,730 Other tradlng activltleg Unrestricted Totsl Fund8 Unrestricted Total Funds Funds 2025 Funds 2024 Fundraising 8,472 8,472 8,290 8,290 Inve8tment Income Unrestrlct8d Total Funds Unrestrlcted Total Funds Funds 2025 Funds 2024 Bank interest receivable 1,111 1,111 891 16
Little Orchids Company Limited by Guarantee Not8s to the Flnanclal Statements (conllnued) Year ended 31 March 2025 Expenditure on charltable actlvltles by fund lype Unrestricted Funds Restricted Total Fund8 Funds 2025 Pre school nursery care Support costs 105,654 25,843 131,497 54,959 160.614 25,842 54,959 186,456 Unrestricted Funds Restricted Total Funds 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 10. Expendlturo on Charltable aciivllles by actlvlty typo Aetivlties undertaken directly Support costs Total funds 2025 Total fund 2024 Pre school nursery care 160,614 25,842 186,456 164,271 11. Net {expendltur8)Ilncome Net {expenditure)/income Is siaied after charging/(creditingl: 2025 2024 Depreciation of tanglble fixed asseis 5,815 5,901 12. Independeni 8xamlnatlon fees 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial statements 1,267 1,068 13. siaff costs The total staff costs and employee benefits lor the reporting period are analysed as follows: 2025 2024 Wages and salaries Employer contributions to pension plans 149,704 3,522 140,597 2.829 153.226 143.426 17
Little Orchids Company Limlted by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 13. Staff cost8 (contlnued) The average head count of employees during the year was 11 {2024: 12). The average number of lull-tj'me equivalent employees during the year is analysed as lollows: 2025 No. 2024 No. Number of staff - Childcare Assistants Number of staff - Centre Manager Number of staff - Admin Number of staff - Resource Assistant Number of staff - Supervisor 11 12 No employee received employee benefits of more than £60,000 during the year (2024: Nill. 14. Trustee r8muneratlon and 8xpen8e8 No remuneratlon or other benefits from employment wlth the charlty or a related entity were received by the trustees 15. Tanglble flxed assets Freehold Fixtures and property fittings Tot81 Cost At 1 Aprll 2024 and 31 Mareh 2025 Depreclaiion At 1 April 2024 Charge for the year At 31 March 2025 130,793 82,811 213,604 76,803 5,299 82,102 80,333 516 157,136 5,815 162,951 80,849 Carrylng amount At 31 March 2025 48,691 53,990 1,962 2,478 50,653 56.468 At 31 March 2024 16. Debtor8 2025 2024 Other debtors 720 18
Little Orchids Company Llmited by Guarantee Notes to the Flnancial Statements {contlnuedJ Year ended 31 March 2025 17. Credltors: amounls falllng due wilhln one year 2025 2024 Bank loans and overdrafts Trade creditors Accruals and deferred income Social security and other taxes 414 2,921 1,068 4,510 1,267 749 6,526 4,403 1& Credltor8: amount8 falllng duo after more ihan one year 2025 2024 Accruals and deferred income 38,356 42,400 19. Deferr6d Income 2025 2024 At 1 April 2024 Amount released to Income 42,401 {4,0451 38,356 46,444 (4,044) 42,4(K) At 31 March 2025 20. Pen81ong and other post retlremenl beneflt8 Deflned contrlbutlon plans The amount recognised In income or expendlture as an expense In relation to defined contribution plans was £3,522 (2024: £2,829). 21. Government grants Thè amounts recognised in the financlal statemenis for government grants are as follows: 2025 2024 Recognised in creditors: Deferred government grants due after more than one year Recognlsed in income from donations and legacies: Government grants income 38,356 42.400 4,044 4,044 19
Little Orchids Company Limited by Guarantee Notes to the Flnanclal Ststements (eoniinued) Year ended 31 March 2025 22. Analys18 of charitable fund8 Unre8trlcted funds At 1 April 2024 31 March 202 Income Expendlture General funds 76,902 113,771 1131,497) 59,176 At 31 March 202 At 1 April 2023 Income Exp&ndlture General funds 72,202 104,201 (99,501> 76,902 Restrfcted lund8 Al 31 March 202 At 1 April 2024 Income Expenditure Restrlcted Funds 37,071 54,905 (54,959> 37,017 At 31 March 202 At 1 April 2023 Income Expenditure Restricted Funds 37.307 64,534 (64,770) 37,071 20
Llttle Orchids Company Llmlted by Guarantee Management Informatlon Year ended 31 March 2025 The followlng pag•s do not forni part of tho flnanclal 8tatements.
Little Orchids Company Limited by Guarantee Detalled Statement of Flnancial Actlvltles Year ended 31 March 2025 2025 2024 Incom8 and endowments Donations and legaclos Donations WH & SC Trust Health & Social Care Board Ulster Garden Villages John Moores Foundation Pathway Fund Hallfax Foundation Awards for All Sundry Granls recelvable Captal grants release 1,634 83,672 18,400 4.423 77.867 19,581 6,000 608 26,000 1.381 2.721 4.167 4,044 142,627 24,000 7.279 3,630 4.044 146,824 Charltable aciivltles Sale of goodslservices as part of direct charitable activities 16,466 12,730 Other tradlng actlvltles Fundraislng 8,472 8,290 Investment Income Bank interest receivable 1,111 891 Totsi Income 168,676 168,735 22
Little Orchids Company Llmited by Guarantee Detailed Statement of Flnancial Actlvities (conllnu8d) Year ended 31 March 2025 2025 2024 Expendlture Expèndlture on charltable activilie8 Wages and salaries Penslon costs Repairs and malntenanca Insurance Legal and professlonal fees Telephone Depreciation Food Staff unrform8 Materials General expenses Staff recrultment, training & cour8QS Catering & events Cleaning Printing, postage & stationery Advertising Comwter SOfare costs Photocopier lease Bank charges Subscriptlons 149,704 3.522 3,621 2,326 3,875 988 5.815 685 507 4,264 39 3,707 2,205 1,550 993 20 520 703 278 1,134 186,456 140,597 2,829 846 2.050 3,642 896 5.901 501 478 1,568 (1,111) 832 1,420 209 842 282 1,144 164,271 Total expendlture 186,456 164,271 Net {expendlture)Ilncome {17,780) 4,464 23
Little Orchids Company Llmited by Guarantee Notes to the Detsiled Statement of Financial Actlvities Year ended 31 March 2025 2025 2024 Expendlture on charltable actlvltles Pre school nursery care Activltles undertaken dlrectly Charitable activity - wageslsalaries Charitable actiVty- Employer pension costs Charitable activity - repairs & maintenance Charitable activity - insurance Charitable activity - telephone Charitable activity - depreciation Charitable activity - food Charilable activity staff unrforms Charitable activity materials Slaff recruitment, trainlng & courses Catering & events Cleaning Printing, postage & statlonery Advertlsing Computer software costs Photocopier laase Subscriptions 131,182 3,522 3.551 2,326 988 5,815 675 507 4,244 3,568 1,571 1,550 616 123,371 2.829 623 671 5,901 501 478 1.568 1,034 1,411 339 113 12 421 471 479 160,614 140,131 Support costs Support charitable activity - wages/salaries Support charitable activity repairs & maintenance Support charitable activty - insurance Support charitable activity - legal and professional fees Support charitable activity - telephone Support charitable actlvity - food Support charitable activity materials Support charilable activity - General expanses Staff recruitment, training & courses Catering & events Cleaning Support charltable actlvlty- Printing, postage & statlonery advertising Support charltable activlty - Computer software costs Photocopier lease Support charitable activlty- Bank charges Subscriptions 18.522 70 17,226 223 2,050 3,642 225 3,875 10 20 39 139 634 (2,145) 377 568 96 426 421 282 673 520 703 278 655 25.842 24,140 Expendlture on charltable acllvltles 186,456 164.271 24