COMPANY REGISTRATION NUMBER.. N1050384 CHARITY REGISTRATION NUMBER.. NIC101445 LITTLE DOVES LIMITED COMPANY LIMITED BY GUARANTEE UNAUDITED FINANCIAL STATEMENTS 30 APRIL 2024
LITTLE DOVES LIMITED CONTENTS PAGE TRUSTEES, ANNUAL REPORT (INCORPORATING DIRECTORS REPORT) INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES STATEMENT OF FINANCIAL ACTIVITIES {INC. INCOME & EXPENDITURE REPORT) STATEMENT OF FINANCIAL POSITION STATEMENT OF CASH FLOWS NOTES TO THE FINANCIAL STATEMENTS 9-17
LITTLE DOVES LIMITED TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS REPORT) FOR THE YEAR ENDED 30 APRIL 2024 The trustees,, who are also the directors for the purpose of company law. present their annual report and financial slatemenls for the year ended 30 April 2024. Reference and administration details Registered charity name Little Doves Limited Charity Registration Number NIC101445 Company Registration Number N1050384 Reglstered Office 3 Dalton Rise Comber Co. Down BT23 5HS The Trustees Mfs B Black Mrs S Mclntyre Mr S Mcmahon Mr N McRobbie Ms K Millar Mr J Nightingale Ms M Spiers Mr W Sproule Independent Examiner stanley Woods & Co. Alexander House 49151 Church Street Newtownards Co. Down B T23 4AN
LITTLE DOVES LIMITED TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS REPORT) FOR THE YEAR ENDED 30 APRIL 2024 Continued) Structure, governance and management Background Little Doves Childcare Centre began its life in the 1970's as a Social Services run group. In 1991 Social Services handed the management of the group to a committee of parents and grandparents of children who attended that year. Under the guidance and support of NIPPA - The Early Years Organisation, and the Local Health & Social seices Trusl, the committee spearheaded the group for the next number of years. In 1997, the group received funding from the European Peace I programme which enabled further development and enhancement of the service. The group adopted the 'Peace Logo, and changed its name to Little Doves. In 2003 the group secured funding from the Big Lottery Fund, vthich was used to build purpose specific premises at the rear of the West Winds Community Centre. The building was designed for the group's unique needs. In the same year Ihe group became a Company Limited by Guarantee. headed by a competent board of professional and business people with many years experience in the voluntaryl community sector. Legal Structure Little Doves is a company limited by guarantee, not having a share capilal. Members guarantee to contribute £1 in the event of winding up. The company is governed by its Articles of Associalion. The company was awarded charitable status by the Charity Commission for Northem Ireland on 15 January 2015 {charity number 101445) Risk Management The trustees have assessed the major risks to which the company is exposed, in parlicular those related to the operations and finances of the company and are satisfied that systems and procedures are in place to mitigate our exposure to the major fisks. Objectives and activittes Charitable Objects The object of the charity is to enhance the development and education of children under slatutory school age by encouraging parentslguardians to understand and provide for the needs of their Children. The charity aims to.. offer appropriate play activilies with Ihe right parentslcarers lo take responsibility for and to become involved in the activities of Little Doves ensuring that Little Doves offers opportunities for all children regardless of religion, culture. race or means encourage the study of the needs of such Ghildren and their families and promoting public interest in and recognition of such needs of such children and their families in local areas support the values and principles of DENI
LITTLE DOVES LIMITED TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS REPORT) FOR THE YEAR ENDED 30 APRIL 2024 Continued) strategic report The following sections for achievements and performance and financial review form the strategic report of the charity. Achievements and performance Review of activities Through 2023124 the Charity continued to provide quality childcare for children and their families and continued to pursue our mission statement which denote5 Ihe ethos "Little Doves - Supporting Your Community, Supporting Your Family, Supporting You" The charity continues to work dosely with the community through the management committee of the Wesl Winds Development Association, the interagency group which meets quarterly to look at the needs of the area. The group has very strong links with the local Parents & Toddler groups, the local primary school, Sure Start, The Link and Ards Arena. We are also members of the Curriculum and Programme Support organisations (CAPSI. Little Doves Childcare Centfe aims lo enhance access to education by children in their preschool year by meeting the needs of every individual child. The centre aims lo improve the early identificalion and assessment of special education needs, which will then be followed by appropriate intervenlion. In conjunction with the West Winds Primary School Nursery Unit, Sure Start and Scrabo Parents and Toddler Group, we continue to be an integral part of"The West Winds Education Community Forum" and education and support service available lo the whole community. As part of the Preschool Capacity Building Project. or staff continually improved their skills in identifying and meetimg the educational and well-being needs of the children. All of our staff have atlended intense training. Staff have also had the opportunity to work with other professionals who were involved with the children and their families including Ihe Education Authority - Early Years Inclusion Service, speech and language therapists. occupational therapists, educational and Glinical psychologists and the Social Services team. Day to day activities and special events Throughout the year Ihe staff carefully planned and evaluated the preschool aclivilies. Staff ensured each child was given full use of both the indoor and ouldoor facilities. In partnership with parents we planned various information sessions for parents addressing topics such as; learning in the Early Years, behaviour management, health and well-being. Parents, grandparents and carers participated in a fundraising event for Children in Need. Visltors Visitors to pre-school included music and movement activities from Music Bugs. Hullaballoo and Gathering Drum. We also kept in contact with our local elderly residents. Networking As part of our ongoing networking links, Ihe group welcomed Primary 1 leachers from the Model Primary School, West Winds Primary School, Castle Garden5 Primary School. Loughries Primary School and Victoria Primary School to meet parents and children. We continued to network with other pre-school members in the North Down and Ards area as part of our ongoing CAPS training.
LITTLE DOVES LIMITED TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS REPORT) FOR THE YEAR ENDED 30 APRIL 2024 Continued Achievements and performance (continued) Quality Inspections The staff continued to work extremely hard to keep up the high standards achieved in previous years. Staff dedication and training We are very fortunate to have a team of dedicated and caring staff and volunteers who work with the children and their families. The team is committed to maintaining their high level of expertise in childcare and education and continues training to the highest standards. All slaff participated in cluster training, Child Protection Training, First Aid training and qualifications. As part of the Preschool Capacity Building Project, our staff continually improved their skills in identifying and meeting the educational and well-being needs of the children. All of our staff have attended intense training. Staff also had the opportunity lo work with other professionals who were involved with the children and their families including speech and language therapists, occupational therapists, educational and clinical psychologists and the Social Services team. Little Doves and Silver Swans We also remotley continued our community based project "Little Doves and Silver Swans" This involves our children visiting the local supported living facility, Cuan Court, lo take part in activities to develop intergenerational bonds and socialise with local elderly and those who suffer from dementia. Our children and the residents have thrived during this continued initiative and we will continue to build on its success in the future. Financial review The financial results for the year are shown on pages 6 to 8. Total unrestricted income for the year was £37,785 and the corresponding expendilure was £46,906 producing a deficit of £9,121 in unrestricted activities. Total restricted income for year was £18.494 and expenditure was £18,494 utilising all the restricted income. The trustees, annual report and strategic reporl was approved on 18th September 2024 and signed on behalf of the boafd of trustees by: Mr N McRobbie Trustee Mr J Nightingale Trustee
LITTLE DOVES LIMITED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF LITTLE DOVES LIMITED FOR THE YEAR ENDED 30 APRIL 2024 I report to the tru5lees on the examination of the financial statements of Little Doves Limited for the year ended 30th April 2024. Respective responsibilities of the charity trustee and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. Examine the accounts under $65 of the Charities Act Follow the procedures laid down in the general directions given by the Commission under s6519)(b) of the Charities Act Slate whether particular matters have come to my aitention. Basis of Independent Examiner's Report I have examined your charity accounts as required under s65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under $65{9)(b) of the Charities Act. My 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 you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with s63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do nol comply with the accounting requirements of Ihe Charities Act That there is further information needed for a proper underslanding of the accounts to be reached. Independent Examiner's Statement I have completed my examination and have no concerns in respect of the matters listed above and, in connection with the following the Directions of the Charity Commission for Northem Ireland, I have found no matt rs Ihal need to be brought to your attention. Slanley W & Company Certified Accountants Alexander House 49151 Church Street Newtownards BT23 4AN Dale: 18th September 2024
LITTLE DOVES LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024 Unreslricled Restricled Funds Funds Total Funds 2024 Total Funds 2023 INCOMING RESOURCES Notes Donations 1,309 1,309 690 Activities in furtherance of charity's objectives: Grants receivable 16.886 16,886 22,174 Activities for generating funds: Membership fees Fundraising events Interest receivable other income 36,476 36,476 33,526 1.608 1.608 1,804 Total Incoming resources 37.785 18,494 56,279 58,193 RESOURCES EXPENDED Charitable expendlture: Costs in furtherance of charitable activities Management and administration: Wages & National Insurance Secretarial expenses utilities and overheads Accountancy fees Bank charges Donations Depreciation 10,265 10,265 6,470 13 43,209 2.058 105 4.734 1.332 45,267 105 4,734 1.332 233 75 3,389 43,533 579 11.696 1,296 220 405 3,389 233 75 3.389 Total resources expended 10.11 46,906 18.494 65,400 67,588 Net incoming resources for the year Balances blf -9,121 50,634 -9.121 50,634 -9,395 60,029 Balances clf 41,513 41.513 50,634 The charity has no recognised gains or losses other than the results for the year as set out above. All of the activities of the charity are classified as continuing.
LITTLE DOVES LIMITED STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2024 2024 2023 Notes Fixed Assets 15 16.396 19.785 Current Assets Debtors Cash at Bank and in hand 16 1.291 24,682 25.973 1,280 30,408 31,689 Creditors: Amounts falling due within one year 17 -856 -840 Net Current Assets 25,117 30,849 Total Assets less Current Liabillties 41,513 50,634 Funds of the charity Unrestricted R&slricled 41.513 50,634 Total charity funds 19 41,513 50,634 For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relation to small companies. The directors acknowledge their responsibilities for complying the requirements of the Companies House Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company to obtain an audil of its financial statemenls for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to small companies regime. These financial statements were approved by the board of trustees and authorised for issue on 18th September 2024 and are signed on behalf of the board Mr N McRobbie Trustee Mr J Nightingale Trustee
LITTLE DOVES LIMITED STATEMENT OF CASH FLOW AS AT 30 APRIL 2024 2024 2023 FUNDS GENERATED FROM CLUB ACTIVITIES Surplus for the year -9.121 -9,395 Adjustment for items not involving the movement of funds . Depreciation 3.389 3,389 3.389 3.389 -5,732 -6,005 Purchase of equipment Working Capital Requirements { Increase )1 Decrease in Debtors Increase l { Decrease ) in Creditors -168 -722 16 -890 NET APPLICATION OF LIQUID FUNDS -5.727 -6,895 REPRESENTED BY CHANGES IN Increase l ( De¢rease ) in Cash at Bank -5,727 392 -5.727 392
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS AS AT 30 APRIL 2024 1. General Information The charity is a public benefrt entity and a private company limited by guarantee, registered in Northern Ireland and is a registered charily in Northern Ireland. The address of the registered office is 3 Dalton Rise, Comber, Co. Down, BT23 5HS. 2. Statement of compliance These financial statements have been prepared in compliance wilh FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland, and Ihe Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Slandards applicable in the UK and the Republic of Ireland (FRS 102) (Chafilies SORP (FRS 102)) and the Companies Act 2006. 3. Accounting policies Basis of preparation 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 and expendilure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going Concern There are no material uncertainties about the charities abiltiy to continue. Fund Accounting Unrestricted funds are available for use at the discretion of the trustees lo further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for a particular future projecl or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and full into of the two sub classes- restricted income funds or endowment funds.
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) AS AT 30 APRIL 2024 3. Accounting policies (Continued Incoming resources All incoming resources afe included in the statement of financial aclivities when entitlement has passed to the charity- it is probable that the economic benefits associated with the transaction will flow to the charity and Ihe 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 evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. 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 cost to the donor or the estimated resale value. Donated facililies and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunleers. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which can not be fully recovered. and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the cost of all fundraising activities, events, non- charitable trading activities, and the sale of dofiated goods. expenditure on charitable activities includes all costs incurred by a charity in the undertaking of activities that further its charitable aims for the benefit of tts beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charilable activities. other expenditure includes all the 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 Ihe resource. Direct costs attributable to a single activity are allocaled directly to that activity. Shared costs are apportioned between the activities they contribule 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 impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated deprecialion and subsequent accumulated impairment losses. Any increase in the carrying amount of an asset as a result of 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 amounl of an asset as a result of revaluation , is recognised in other gains and losses, except lo which il offsets any previous revaluation gain, is which case Ihe loss is shown within other recognised gains and losses on the statement of financial activities. 10
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) AS AT 30 APRIL 2024 3. Accounting policies (Continued) Depreciation Depreciation is calculated so as lo write off the cost or valuation of an asset. less tis residual value over the use of its economic life of that asset as follows: _ Land and Buildings Fixtures and Fittings Equipment 4°/0 Straight line 20 % straighl line 100/0 Straight line Impairment of fixed assets A review for indications of impairment is carried out at each reporting date, with the recoverable amount being estimaled where such indicators exist. Where the carrying value exceeds the recoverable amount, Ihe 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 il belorigs. The cash-generating unit is the smallest identifiable group of assets that includes that asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating unrts 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. Financlal instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instfument. 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 al the cash or other consideration expecled to be paid or received and not discounted. Debt instruments ale subsequently measured at amortisation cost. Where investmenls in shares are publicly traded or their fair value can otherwise be measured reliably, the investment in is subsequently measured at fair value with the changed 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 value, unles5 payment for an asset is deferred beyond normal business terms or financed at a rale of interest that is not market rale, in which case the asset is measured at the present value of the future payments discounted at a market rate of inlerest for a similar debt instrument. 11
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) AS AT 30 APRIL 2024 3. Accounting policies (Continued) Financial instruments (continued) 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 feviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment. an impairment Ioss 15 recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, 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 ¢redit risk characteristics. Any reversal of impairment are recognised immediately, to the extent that the reversal does not result in a cafrying amount of the financial asset that exceeds the what carrying amount would have been had the impairment not previously been recogrlised. Defined contribution plans Contributions to defined contribution plans are recognised as an expensè 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. When Gontributions are not expecled to be settled wholly within 12 months of the end of Ihe reporting date in which the employees render thal 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 il arises. 4. Limited by guarantee Little Doves Limited is a company limited by guarantee and accordingly does not have a share capital. 12
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) AS AT 30 APRIL 2024 5. Donations and legacies The majority of income from donations arises from grants awarded by the Childhood Fund for core funding. Income from West Winds Development Association consists of revenue grants towards overheads including insurance, accountancy and staff training. Unrestr¢cted Restricted Funds Funds Total Funds 2024 Donations Donations 1,309 1,309 Grants Education Aulhority Health & Social Care Housing Executive SPOD Funding Department of Education Nl John Gray Communily Ark Housing 6.147 1,500 6,485 1.454 300 1,000 6.147 1,500 6,485 1.454 300 1,000 1,309 16.886 18.195 Unreslricled Restiicted Funds Funds Total Funds 2023 Donations Donations 690 690 Grants Education Authority Health & Social Care Halifax Foundation Housing Executive SPOD Funding Ards & North Down Borough Council 7,053 2,000 3,840 7.681 1.600 7.053 2,000 3,840 7,681 1,600 690 22,174 22,864 6. Charitable events Incoming resources from charitable activities consists of government funding for free playgroup spaces for all children in their pre-school year, in addilion to income from parents who place their children in the playgroup outside of their free funding year. 13
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) AS AT 30 APRIL 2024 6. Charitable events {conlinued) Unrestricted Restricted Funds Funds Total Funds 2024 Fees from parents Fees from Education Aulhority 9,298 27,178 9,298 27,178 36.476 36,476 Unreslricled Restricted Funds Funds Total Funds 2023 Fees from parents Fees from Education Authority 7.549 25,977 7,549 25.977 33,526 33,526 7. Other trading activities Unfeslricted Restricted Funds Funds Total Funds 2024 Fundraising events Unrestricted Restricted Funds Funds Total Funds 2023 Fundraising events 8. Investment income Unrestrided Total Funds Funds 2024 Unrestricted Total Funds Funds 2023 Bank interest 9. Other incorne other incoming resources consists of costs recharged to parents including uniforms. photos and outings. Reslricted Total Funds Funds 2023 Restricted Total Funds Funds 2024 Miscellaneous recharges 1,608 1,608 1,804 1,804 14
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) AS AT 30 APRIL 2024 10. Expenditure on charitable activities by fund type Unrestricted Restricted Funds Funds Total Funds 2024 Preschool education Support costs 46.906 17,162 1,332 64.068 1,332 46,906 18,494 65,400 UnrestrKted Restricted Funds Funds Total Funds 2023 Preschool education Support costs 43,205 23.087 1.296 66,292 1,296 43.205 24,383 67,588 11. Expenditure on charitable activities by activity type Activities undertaken Support directly costs Total Funds Total Funds 2024 2023 Preschool education Governance costs 64,068 64.068 1.332 66,292 1,296 1.332 64,068 1,332 65,400 67,588 12. Net expenditure Net expenditure is stated after chargingl{crediting): 2024 2023 Depreciation 3,389 3,389 13. Staff costs The total staff costs and employee benefrts for the reporting period are analysed as follows: 2024 2023 Wages and salaries Employer contributions to pension plans 44.949 318 43,271 262 45.267 43.533 15
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) AS AT 30 APRIL 2024 13. Staff costs (continued) The average number of full-time equivalent employees during the year is analysed as follows.. 2024 2023 No. Number of staff- Type 1 Number of staff - Type 2 No employee received employee benefits of more Ihan £80,000 during the year (2023.. Nil). 14. Trustee remuneration and expenses Trustees are not remunerated for their service5. 15. Tangible fixed assets Land & Fixtures & Buildings Fittings Equipment Total Cost Carried forward at 1 May 2023 Additions 81,981 61.356 25,000 168,337 At 30 April 2024 81.981 61,356 25,000 168,337 Depreciation At 1 May 2023 Charge for the year 62.306 3,279 61.246 110 25.000 148,552 3,389 At 30 April 2024 65,585 61,356 25,000 151,941 Carrying amount At 30 April 2024 16,396 16,396 At 30 April 2023 19,675 110 19,785 16. Debtors 2024 2023 Prepayments and accrued income Social security and other taxes 1,196 96 1,109 171 1,291 1.280 16
LITTLE DOVES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) AS AT 30 APRIL 2024 17. Creditors: amounts falling due within one year 2024 2023 Accruals and deferred income Social security and other taxes 856 840 856 840 18. Pension and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £318 (2023.. £262). 19. Analysis of charitable funds At 1May 2023 At 30 April 2024 Income Expenses Unrestricted funds 50,634 37.785 -46,906 41,513 Restricted funds 18,494 -18,494 20. Analysis of net assets between funds Unrestricted Restricted Total Funds Total Funds Funds Funds 2024 2023 Tangible fixed assets Current assets Creditors less than 1 year 16,396 25,973 -856 16.396 25,973 -856 19,785 31,689 -840 Net assets 41,513 41,513 50,634 17