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 (contInu￿9
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 SOf￿are 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