IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.5.24 30.4.25 30.4.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true false false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10191361 2024-04-30 10191361 2025-04-30 10191361 2024-05-01 2025-04-30 10191361 2023-04-30 10191361 2023-05-01 2024-04-30 10191361 2024-04-30 10191361 ns0:CharitableCompanyLimitedByGuarantee 2024-05-01 2025-04-30 10191361 ns15:PoundSterling 2024-05-01 2025-04-30 10191361 ns11:FRS102 2024-05-01 2025-04-30 10191361 ns0:IndependentExaminationCharity 2024-05-01 2025-04-30 10191361 ns11:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10191361 ns11:FullAccounts 2024-05-01 2025-04-30 10191361 ns0:CharitiesSORP 2024-05-01 2025-04-30 10191361 ns16:EnglandWales 2024-05-01 2025-04-30 10191361 ns11:RegisteredOffice 2024-05-01 2025-04-30 10191361 ns0:Trustee2 2024-05-01 2025-04-30 10191361 ns0:Trustee1 2024-05-01 2025-04-30 10191361 ns0:Trustee3 2024-05-01 2025-04-30 10191361 ns0:Trustee4 2024-05-01 2025-04-30 10191361 ns10:WithinOneYear 2025-04-30 10191361 ns10:WithinOneYear 2024-04-30 10191361 ns0:TotalUnrestrictedFunds 2025-04-30 10191361 1 2024-05-01 2025-04-30 10191361 ns10:PlantMachinery 2024-05-01 2025-04-30 10191361 ns10:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 10191361 ns10:ComputerEquipment 2024-05-01 2025-04-30 10191361 2 2024-05-01 2025-04-30 10191361 3 2024-05-01 2025-04-30 10191361 ns10:OwnedAssets 2024-05-01 2025-04-30 10191361 ns10:OwnedAssets 2023-05-01 2024-04-30 10191361 ns10:PlantMachinery 2024-04-30 10191361 ns10:FurnitureFittings 2024-04-30 10191361 ns10:ComputerEquipment 2024-04-30 10191361 ns10:FurnitureFittings 2024-05-01 2025-04-30 10191361 ns10:PlantMachinery 2025-04-30 10191361 ns10:FurnitureFittings 2025-04-30 10191361 ns10:ComputerEquipment 2025-04-30 10191361 ns10:PlantMachinery 2024-04-30 10191361 ns10:FurnitureFittings 2024-04-30 10191361 ns10:ComputerEquipment 2024-04-30

REGISTERED COMPANY NUMBER: 10191361 (England and Wales)

REGISTERED CHARITY NUMBER: 1180116

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| LITTLE HANDS DESIGN |

| LITTLE HANDS DESIGN |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 APRIL 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Balance Sheet | 6 |  | to |  | 7

| Notes to the Financial Statements | 8 |  | to |  | 14

| LITTLE HANDS DESIGN (REGISTERED NUMBER: 10191361) |

REPORT OF THE TRUSTEES

for the year ended 30 APRIL 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are the following:-

1. To advance for the benefit of the public education in the arts and, in particular (but not limited to), the art of fashion design and garment making.

2. To advance in life and help young fashion designers in necessitous circumstances by the provision of studio space and education in fashion design.

Significant activities

Supporting low income and high ability students through bursaries and scholarships.

Raising awareness of United Nations SDG's through hands on free public workshops.

Supporting local community events.

Collaboration with local schools.

Public benefit

The charity's trustees have acted with due regard to the public benefit requirement as set out in the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act. They decided that with regard to the charity's first objective that the first actions of the charity should be to focus on sustainable fashion. To further this benefit the trustees decided that the first focus would be on approaching local state schools to offer courses on sustainable fashion in both primary and secondary schools.

Volunteers

Little Hands Design receives invaluable help from volunteers which includes:-

- 2 Duke of Edinburgh's Award students volunteering as part of the award.

- Assistance with administration and marketing.

- Assistance with social media and administration.

- Providing an online craft activity during the winter lockdown.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

2 school workshop days

providing free place for refugee referred by Helen Bamber Foundation

continuation of Duke of Edinburgh volunteer programme

Continuation of 50% bursaries supporting families on Universal Credit

Continuation of scholarship programme supporting high ability pupils with free places in our courses

contributed to events at https://worldcentres.wagggs.org/pax-lodge/

participation at two London School of Mosaic and Undercraft Open Day

regular running of one-off birthday parties to generate money for bursary and scholarship schemes

raised in excess of appr. £9000.- donations to support bursary and scholarship scheme

discussion forum for pupils from Southbank International School and support with their sustainability project

two off-site school clubs

support St Peters Primary School's parents association with their sustainability movement

| LITTLE HANDS DESIGN (REGISTERED NUMBER: 10191361) |

REPORT OF THE TRUSTEES

for the year ended 30 APRIL 2025

FINANCIAL REVIEW

Financial position

During the year, the charity generated a surplus of £32,379 (2024 - £22,013).

We can carry forward funds of £64,844 at the year end.

The Trustees consider that the funds at 30 April 2025 are sufficient to enable the Charity to continue for the foreseeable future.

Reserves policy

The reserve policy continues to be to maintain a general reserve at level which protects Little Hands Design from short term changes to circumstances but at the same time not retaining income longer than necessary.

The Charity has the power to set aside funds for special purposes or as reserves against future expenditure.

The trustees are satisfied with the level of reserves at the reporting date.

Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

FUTURE PLANS

- Set up and fit out the new permanent studio in the Community Hub of the London School of Mosaic

- Develop a leading role as user in new to be established Community Hub at London School of Mosaic with regards to community participation, public visibility and waste management and other symbiotic links

- Expand the bursary scheme

- Create a fully funded scholarship programme

- Recruit regular term time and holiday camp teachers with priority given to LHD Alumni

- Restart the collaboration with the kids charity Sir von Herkommer Art Foundation

- Expand the course programme

- Put LHD back on the local community map as a collaborator with regards to 'Education for Sustainable Development'

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

Little Hands Design is registered as a charity under registration number 1180116 .

The liability of each member is limited to £1.

Recruitment and appointment of new trustees

New trustees are appointed by the current trustees after considering their expertise with regards to the requirements of the charity.

| LITTLE HANDS DESIGN (REGISTERED NUMBER: 10191361) |

REPORT OF THE TRUSTEES

for the year ended 30 APRIL 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Key management remuneration

The salaries paid to key management in the year including employers National Insurance contributions was NIL (2024 -£3,689).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10191361 (England and Wales)

Registered Charity number

1180116

Registered office

181 Mansfield Road

London

NW3 2HP

Trustees

Ms P Chandaria

Ms A Jacoby

Ms A Parvizi-Wayne

Ms R Reed

Independent Examiner

Thomas Barrie & Co LLP

Atlantic House

1a Cadogan Street

Glasgow

G2 6QE

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 19 January 2026 and signed on its behalf by:

Ms A Jacoby - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

LITTLE HANDS DESIGN

Independent examiner's report to the trustees of Little Hands Design ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Francesca Elrick FCCA

Thomas Barrie & Co LLP

Atlantic House

1a Cadogan Street

Glasgow

G2 6QE

20 January 2026

| LITTLE HANDS DESIGN |

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 30 APRIL 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 7,546 |  | 12,714 |

Other trading activities | 2 | 124,613 |  | 99,674 |

Investment income | 3 | 36 |  | 51 |

Total | 132,195 |  | 112,439 |

EXPENDITURE ON

Raising funds | 4 | 99,816 |  | 80,310 |

Other | - |  | 10,116 |

Total | 99,816 |  | 90,426 |

NET INCOME | 32,379 |  | 22,013 |

RECONCILIATION OF FUNDS

Total funds brought forward | 32,465 |  | 10,452 |

TOTAL FUNDS CARRIED FORWARD | 64,844 |  | 32,465 |

| LITTLE HANDS DESIGN (REGISTERED NUMBER: 10191361) |

BALANCE SHEET

30 APRIL 2025

| 2025 |  | 2024

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 8 | 5,467 |  | 1,302 |

CURRENT ASSETS |

Stocks | 9 | 100 |  | 100 |

Debtors | 10 | 5,272 |  | 5,471 |

Cash at bank and in hand | 76,207 |  | 44,536 |

81,579 |  | 50,107 |

CREDITORS |

Amounts falling due within one year | 11 | (22,202 | ) | (18,944 | )

NET CURRENT ASSETS | 59,377 |  | 31,163 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 64,844 |  | 32,465 |

NET ASSETS | 64,844 |  | 32,465 |

FUNDS | 12

Unrestricted funds | 64,844 |  | 32,465 |

TOTAL FUNDS | 64,844 |  | 32,465 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

| LITTLE HANDS DESIGN (REGISTERED NUMBER: 10191361) |

BALANCE SHEET - continued

30 APRIL 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 19 January 2026 and were signed on its behalf by:

A Jacoby - Trustee

| LITTLE HANDS DESIGN |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 APRIL 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The presentational and functional currency of the financial statements is Pounds Sterling (£).

| Financial reporting standard 102 - reduced disclosure exemptions

| The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

| • | the requirements of Section 7 Statement of Cash Flows.

| Critical accounting judgements and key sources of estimation uncertainty

| In preparing these financial statements, the directors are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

| There are no significant judgements or estimates used in the preparation of these accounts.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| The charity's main source of income is from running classes in the furtherance of its objectives. Income from these classes is recognised when the general recognition criteria are met. This is usually when the course fees are received by the charity.

| The trustees consider that it would be impractical to calculate any deferred income for course fees received at the accounts year end for courses that had not yet been carried out. The trustees do not consider these amounts to be material.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| LITTLE HANDS DESIGN |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 APRIL 2025

1. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

| Donated goods

| Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

| Little Hands Design often receives gifts of fabric etc, which is used in the courses run by the charity. Due to the impracticality of calculating a fair value these donations are not valued.

| The value of any voluntary help received is not included in the accounts.

| Financial instruments

| The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash balances, including bank overdrafts that are payable on demand and form an integral part of the company's cash management.

| Creditors

| Short term trade creditors are measured at the transaction price.

| Provisions

| Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

| LITTLE HANDS DESIGN |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 APRIL 2025

2. | OTHER TRADING ACTIVITIES

| 2025 |  | 2024

£ | £ |

| Course fees | 124,613 |  | 99,674 |  |

3. | INVESTMENT INCOME

| 2025 |  | 2024

£ | £ |

| Deposit account interest | 36 |  | 51 |  |

4. | RAISING FUNDS

| Raising donations and legacies

| 2025 |  | 2024

£ | £ |

| Support costs | 14,215 |  | - |  |

5. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 1,319 |  | 204 |  |

| Other operating leases | 4,704 |  | (600 | ) |

6. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.

| Other than noted in the related party disclosures at note 13.

| LITTLE HANDS DESIGN |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 APRIL 2025

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 12,714 |

| Other trading activities | 99,674 |

| Investment income | 51 |

| Total | 112,439 |

| EXPENDITURE ON

| Raising funds | 80,310 |

| Other | 10,116 |

| Total | 90,426 |

| NET INCOME | 22,013 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 10,452 |

| TOTAL FUNDS CARRIED FORWARD | 32,465 |

8. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 235 |  | 587 |  | 1,049 |  | 1,871 |  |

| Additions | 5,235 |  | - |  | 249 |  | 5,484 |  |

| At 30 April 2025 | 5,470 |  | 587 |  | 1,298 |  | 7,355 |  |

| DEPRECIATION

| At 1 May 2024 | 203 |  | 99 |  | 267 |  | 569 |  |

| Charge for year | 971 |  | 122 |  | 226 |  | 1,319 |  |

| At 30 April 2025 | 1,174 |  | 221 |  | 493 |  | 1,888 |  |

| NET BOOK VALUE

| At 30 April 2025 | 4,296 |  | 366 |  | 805 |  | 5,467 |  |

| At 30 April 2024 | 32 |  | 488 |  | 782 |  | 1,302 |  |

| LITTLE HANDS DESIGN |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 APRIL 2025

9. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 100 |  | 100 |  |

10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Other debtors | 4,676 |  | 4,840 |  |

| VAT | 52 |  | - |  |

| Prepayments | 544 |  | 631 |  |

5,272 |  | 5,471 |  |

11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 | 2024 |

£ | £ |

| Trade creditors | 9,365 |  | 8,132 |  |

| Other creditors | 11,606 |  | 9,611 |  |

| Accrued expenses | 1,231 |  | 1,201 |  |

22,202 |  | 18,944 |  |

12. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.5.24 |  | in funds |  | 30.4.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 32,465 |  | 32,379 |  | 64,844 |  |

| TOTAL FUNDS | 32,465 |  | 32,379 |  | 64,844 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 132,195 |  | (99,816 | ) | 32,379 |  |

| TOTAL FUNDS | 132,195 |  | (99,816 | ) | 32,379 |  |

| LITTLE HANDS DESIGN |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 APRIL 2025

12. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.5.23 |  | in funds |  | 30.4.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 10,452 |  | 22,013 |  | 32,465 |  |

| TOTAL FUNDS | 10,452 |  | 22,013 |  | 32,465 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 112,439 |  | (90,426 | ) | 22,013 |  |

| TOTAL FUNDS | 112,439 |  | (90,426 | ) | 22,013 |  |

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.5.23 |  | in funds |  | 30.4.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 10,452 |  | 54,392 |  | 64,844 |  |

| TOTAL FUNDS | 10,452 |  | 54,392 |  | 64,844 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 244,634 |  | (190,242 | ) | 54,392 |  |

| TOTAL FUNDS | 244,634 |  | (190,242 | ) | 54,392 |  |

| LITTLE HANDS DESIGN |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 APRIL 2025

13. | RELATED PARTY DISCLOSURES

| Little Hands Design has an Intellectual Property Agreement with Mrs Jacoby (a director and trustee) and under the agreement the charity pays Mrs Jacoby a fee for the use of her Intellectual Property as follows:-

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Intellectual property |  | 9,611 |  | 1,681 |  |

| Mrs Jacoby has been also paid for teaching.

| The amounts paid were as follows:- |  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Teaching |  | 30,520 |  | 16,980 |  |

| Payments to Mrs Jacoby are allowed under the Articles of Association of Little Hands Design.

| At the balance sheet date the Charity owed Mrs Jacoby £9,610 (2024: £8,359).