Little Lambs
Little Lambs Baby and Toddler Group
A Scottlsh Charltable Incorporated Organlsatlon
Re8lstratlon number SC051179
Trustees, Second Annual Report and Accounts
for the year from l Au8USt 2023 to 31 July 2024

Little Lambs
Little Lambs Baby and Toddler Group
A Scottisb Charitable Incorporated Organisation
Registrntion number SC051179
Trustees, Second Allnual Report and Accounts
for th¢ year from l Augus12023 10 31 July 2024
CoThstltutlLin and B•ekr(round:
Little Lambs Baby and Toddlcr Group (Little Lambs) iy 8 Scottish Chorithblc Inwrporntcd Organisetion.
with Re8istrnlion number SCOS1179.
It regi$iered with the Office of the Seotti8h Charty Regulator on 4 Au8USt 2021. and has A written
Con81ilution approved by OSCR.
Purpn*eg:
The puTroses of Linle l.ambs include enh8ncing the deve5opment and education of youns ¢hildren aged
from binh to J years, and ¢0 PTovide a safe, s￿￿re and friendly eThvironmenl where paT¢n1s, ¢Brers and their
¢hildr¢n w mret and participat¢ in educational play and Social aclivit1¢5. It s¢eks co briti￿ lou¢ther parents
and carers from th¢ cummunity to promule conununily ¥piril lo sbare iT)forn)aliL)n Und experienLe5 gnd Iv
provide tDUtual sUPPOrt. It airtL5 to ptovidt ai least one play 5C55Lon each we¢k, and to Atrange trips in
Scotland forthe children. and where possible, to source it& quipment ond s¢rYi¢es lo¢aily. It is bgs¢d in
LlrcchLtL, iti Aw.
Tru8tee8:
aro as follow:
CfyDts¢¢ Addre$$: 67 South¢sk btreel. Brechin. Angus. DDY OAQ
Prljhcjpal AL￿vItIes.
Liide Ldmb¥ was sri up in 2021 iLTr oJTer a fodther Group for parenib. ond wers in Br¢chin. Smylee Tot$.
an unincorpo￿cd Toddl¢r GTOUP ill Br￿h1ti, donated its temAining funds and toys when it ceased
operntions to help Littl¢ Lambs get e5tablisbcd.
Little Lambs. a¢tiviti¢s based 81 the Crickety inBre¢hin. When it $iarted, 89 the lo¢kdowrks w¢r¢ ¢omin8
to a ¢ltss¢, it was in many CA$¢$ th¢ ftrst opptstttLnity for the young ¢hildren to mix with othets and socialise.
It was also a very good oppornmity fortb¢ir parents and carers to meet others in the sam¢ $i￿allOn. in
safe and encouraging atsnosphere.
The omllD h&$ nroami$ed Imif)￿s fnrthe Children and c8repivern incllldino 8 H&lloween n8rtv and

loca] ftre st￿lon where they tDetthe fjre fi8ht¢rn and inspected the engine. Little L8mbs also arTaDg¢d for
personalised bauble$ io be decorntcd in group$ run by Holly Ma¢'s of Lauren￿kirk. Mon¢y w8$ ral￿d
through the year with 2 filndraising 8crat¢h ¢fyrds, eaming £100 from ea¢h, they also held a stall at the
Bre¢hin HL"8h School'5 Christrllas fayr¢. The gr(>up did not forget the earegivers and organis6d a tLi8ht out at
the Brechin Arn$.
Ar the end ofyear Little t￿M￿S h8d 22 Children $igned up.
Sgfe-Gllardfiryg".
Little Lambs opeT*tes with ttrLe close involvement of the pgrenty who accompany their cbildrn during the
y¢ssions and help with the Trsks of setting UP and tidying away the toys th equipment.
Fln#ncl81 Rthlew #nd Polley Re8erves:
Little Lamb.* was set up in 2021 with initial c4pital of £3.550 from its pr¢decessoi and a OTaAt. By the end
of the gecond year of operations on 31 July 2023, its ￿ndS had been rcduced by its operations to £1,832.
Dwin8 the third yeBr whioh ended on 31 July 2024, incorne from Tnernkrship And session fces wa8 £1,128
(2023 - £1,413). Fundraising, events and donations ￿enerated £535 a8 well, SLVill8 lotal income of £1,663
(2023 - £2,464). Expenditure durillg the third year on supplies for the group sessions and trips wlls £686
(2023- £1,239) and insurance and renting premise8 Cost £967 (2023- £1.331). so in¢othe sli8htly exceeded
Costs by £10 {2022- defjeit *I06) leaving li￿dS ot'£l,842 at 31 July 2024 {2023 - £1.832)- The Trustees
aim to en$ur¢ that ineolne 15 yufficient to keep the charity solveot durin8 the year 10 31 July 2023.
Signed lor and on beh￿for the Tn￿te¢S by:
dale....
R¢pDrt of thf Indeptndtnt Eiamiller to th• Trnjtevs of Uttle Ithmbs Baby #nd Toddler Gmup SCIO
I report on the A￿0￿￿1$ of Littl¢ I￿Jnb5 Baby and Toddler Group Scio for the yettr ended 31 July 2024 in
aecordanee with the ternis of the Charilies and Tnjsitt Inyesthient (SeoÈI￿d) Act 2005,'%h¢ A¢t". and th¢
Chariliey Accuunl¥ (s￿tIall￿) Regulations 2(M)6-'*he Re8ulation8"
Th¢ Truste¢$ consider ihe audit
rcquireIEieiil ofRtglllJtlOTI 10(IXIJ) do¢s noi upply.
Reipecdve Mponslbllldes 0fTh￿tee￿ Ind¢p¢nd¢D¢ Iixamlner
As the trustees of the Charity* you are respoosible forthe prepAratAOll of the accounts. It is my
responsibility under S 44(1){c} of the Act to ¢xomine these a¢counts, and to report wheiher parli¢ular
matters have c41me to tlly attenti¢)n.
of Ivdep¢ndent F,xamlDer'8 Report
My examination 15 ¢anied out in acconlance with Regulation I l. and includes a review of the a¢¢ountin8
records. kepi by the ¢h8rity. and & comparison of the ￿OUntS presented with those record5. It also includes
considEration of any unusual items or disclosures rn the account5. and seek5 explanations from ihe ITU51ees
¢oncernin8 such matters. The pro¢edure$ undtrtakcn do not P￿VidE all the evidence that would be required
in ￿ audit, and conscqu¢ntly I dD not expre55 an audit opiiiion oil th¢ vi¢w giv¥n by lh¢ aiwuntS.
IDdeptnd¢Dt Ex4mkn¢r'9 Statement
ID connection with my ex8mination, no matter has come to my Attention:_
(l) which giv&8 me reas1)nable cause to believe that in ally JD&terial respect the requirements to keep
a￿oUnt[n8 record9 in accordance with Se¢lion 44 of the Act and Regulation 4" and to prepare account5
which acwrd with the accouniing record5,' and to comply with the accounting requirement5 Ot'the and
Regulation 9. have not been me¢ or,
-1JL_
-¢4L_

Little Lambs Baby and Toddler Group SCIO
Trustees. Annual Report and Accounts to 31 July 2024
Report of the Independent Examiner to the Trustees of Little L#mbs Baby and Toddler Group SCIO
I rcport on th¢ AL¥ounts of Littlc Latnbs Baby and Toddlcr Gruup SCIO for th¢ year ¢nded 31 July 2024 iii
ac¢ordanc¢ with the teTms of the Charities and Trustee Investment (Scotland) Act 2005, 'Ihe Act" and ihe
Charities Accounts (Scotland) Rcgul#tions 2006-
'Ihe Regulations"
The Trustees Consider that the audit
rquirement of Regulation 10(I)(d) does not apply.
Respective responsibilities of Trustees and Independent Exan)iner
As the trustees of the Charity, you are responsible for the preparation of the accounts. It Is my
responsibility under S 44{1)(c) of the Act to examine these Bccoiints. and to report whether particular matters
haye come to my attention.
Basis of Independent Examiner's Report
My examination is carried out in a¢¢ordance with Regulv4tion I l. and includes & review of the accounting
recrtrrd8 kept by the charity, and a coinparison of the accounts preqent¢d with those records. It alsn include
considcrdtion of any unusual items or dis¢losur¢s in th¢ a¢counts, and seeks explanations from tho trustees
¢on¢¢rning sucb matters. Th¢ pro¢¢dur¢s und¢rtak¢n do not provid¢ all th¢ evidence that would be required
in an audit, And ¢onsquently I do not express an audit opinion on the view 8iven by the accounts.
IndependeDt Examiner's stalen7ent
In eonnection with my examination, no niatter has come to my attention:.
{ l) which 8ives me reasonabl¢ cause to bcli¢vc that in any material respect the rcquircmcnls to keep
accounting records in accordance with Section 44 of the Act and Regulation 4; aiid to prepare a¢counls
which accord witli thc &ccounling records: and to comply with the accounling requirements of the Act and
Regulation 9, have not heen me4 Dr,
(2) to which, in my opinion, attention sliould be drawn in order to enable a proper understanding of the
accounts to be r¢acli¢d.
datc

Jolu) Mauri¢¢ Timoihy Ambm5e r.
2c>Lr
Gowan Cour4 Little Brech]￿ Breth]￿ Allgus. DD9 7QZ
ststemeD¢ of Flnin¢lal AetlvltleB durlng the ye*T end¢d 31 July 2024
Income
21123n4 2022nJ
MeDJb¢rship f¢¢s
Session fees
Events and donations
Early Years Scotl8nd (jrant
f,widraisin8
Intvm¢ fi)r th¢ perlod
200
205
928 1,208
74
75
Lfj£2
ExpeDdltuM on ChArltAble A•tlvltlo8
Toy5, Laterins. Ex)oks and supplies
Summer Trip
Insurn)¢e
Rent of Pr¢mise5
386
300
477
490
887
352
391
940
Su￿1￿81{Defj¢It) for the year
10 (106)
LBX
Signed:
Treasure
datc
, I(￿12s