The Society of the Little Flower Charity Accounts

COMPANY REGISTRATION NUMBER: 06453716

CHARITY REGISTRATION NUMBER: 1123034

The Society of the Little Flower

Company Limited by Guarantee

Unaudited Financial Statements

31 December 2025

The Society of the Little Flower

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Statement of financial activities (including income and expenditure account)	3

Statement of financial position	4

Statement of cash flows	5

Notes to the financial statements	6

The Society of the Little Flower

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 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 December 2025 .

Reference and administrative details

Registered charity name	The Society of the Little Flower

Charity registration number	1123034

Company registration number	06453716

Principal office and registered	Whitefriars
office	35 Tanners Street
	Faversham
	ME13 7JW
	England

The trustees

	The Reverend R Colaresi O. Carm, MA, MRS
	Bro. P A de Groot O.Carm
	The Reverend C Heinrich Koerner O. Carm
	The Very Reverend C Markelz O. Carm, BBA, MA	(Resigned 1 October 2025)
	The Most Reverent C O'Neill O. Carm	(Resigned 1 October 2025)

Company secretary	Miranda S. Litchfield

Accountants	Burgess Hodgson Limited

	Camburgh House
	27 New Dover Road
	Canterbury
	Kent
	CT1 3DN

Structure, governance and management

In 1974 the Order of Carmelites, a religious order in the Roman Catholic Church, established a charitable trust, the "Carmelite Order General Fund". This was changed in 2004 to the "Society of the Little Flower". In 2007 the Trustees decided to create a company limited by guarantee with the same aims and objectives, also called " The Society of the Little Flower ". This company was incorporated on 14 December 2007, under a memorandum and articles of association, and registered as n. 6453716. The Charity Commission gave charitable status to it on 3 March 2008. The charitable company officially began its activities on 18 June 2008 when the previous charitable trust transferred its asset to it.

Objectives and activities

The general objects of the Charity are the advancement of the Roman Catholic religion, by means of the establishment or furtherance of any charitable works carried on by, or under the control or supervision of members of the Order of Carmelities, and by means of the provision of scholarships and bursaries for the education and training of priests or members of the Orders.

Achievements and performance

Reflecting the reduced basis on which the charity now operates, its activities during the year were limited to the receipt of legacies and donations and the safekeeping of its funds; no grants were made during the year. The trustees are satisfied that the charity's affairs continue to be administered properly and that its assets are appropriately safeguarded.

Financial review

The statement of financial activities on page 3 shows total income of £15,941 (2024: £48,017) and total expenditure of £24,256 (2024: £1,609,376), resulting in net expenditure for the year of £8,315 (2024: £1,572,117). Income comprised legacies and donations, while expenditure related principally to the office, governance and administrative costs of running the charity. The funds carried forward at 31 December 2025 were £434,146 (2024: £442,461), all unrestricted and represented almost entirely by cash. The trustees consider this level of reserves to be sufficient to meet the charity's ongoing administrative costs and to enable its remaining funds to be applied towards its charitable objects in due course.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 2 July 2026 and signed on behalf of the board of trustees by:

Bro. P A de Groot O.Carm

Trustee

The Society of the Little Flower

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 December 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	15,941	15,941	23,327
Investment income		–	–	24,690
		--------	--------	--------
Total income		15,941	15,941	48,017
		--------	--------	--------

Expenditure

Expenditure on charitable activities	24,256	24,256	101,306
Other expenditure	–	–	1,508,070
	--------	--------	------------
Total expenditure	24,256	24,256	1,609,376
	--------	--------	------------

Net losses on investments	–	–	10,758

	--------	--------	------------
Net expenditure and net movement in funds	( 8,315)	( 8,315)	( 1,572,117)
	--------	--------	------------

Reconciliation of funds

Total funds brought forward	442,461	442,461	2,014,578
	---------	---------	------------
Total funds carried forward	434,146	434,146	442,461
	---------	---------	------------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The Society of the Little Flower

Company Limited by Guarantee

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Current assets

Cash at bank and in hand	435,946	448,461

Creditors: amounts falling due within one year	9	1,800	6,000
		---------	---------
Net current assets		434,146	442,461
		---------	---------
Total assets less current liabilities		434,146	442,461
		---------	---------
Net assets		434,146	442,461
		---------	---------

Funds of the charity

Unrestricted funds	434,146	442,461
	---------	---------
Total charity funds	434,146	442,461
	---------	---------

For the year ending 31 December 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

These financial statements were approved by the board of trustees and authorised for issue on 2 July 2026 , and are signed on behalf of the board by:

Bro. P A de Groot O.Carm

Trustee

The Society of the Little Flower

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 December 2025

	2025	2024
	£	£

Cash flows from operating activities

Net expenditure	(8,315)	(1,572,117)

Adjustments for:
Net losses on investments	–	10,758
Other interest receivable and similar income	–	( 24,690)
Accrued income	( 4,200)	( 3,300)

Changes in:
Trade and other debtors	–	25,224
	--------	------------
Cash generated from operations	( 12,515)	( 1,564,125)

Interest received	–	24,690
	--------	------------
Net cash used in operating activities	( 12,515)	( 1,539,435)
	--------	------------

Cash flows from investing activities

Proceeds from sale of other investments	–	488,947
	--------	------------
Net cash from investing activities	–	488,947
	--------	------------

Net decrease in cash and cash equivalents	( 12,515)	( 1,050,488)
Cash and cash equivalents at beginning of year	448,461	1,498,949
	---------	------------
Cash and cash equivalents at end of year	435,946	448,461
	---------	------------

The Society of the Little Flower

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Whitefriars, 35 Tanners Street, Faversham, ME13 7JW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities 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 or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the statement of financial activities.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. 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.

Incoming resources

All income is 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 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.

Resources 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 fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

- Expenditure 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 activities.

- Other expenditure includes all 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 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.

Financial instruments

Financial assets that are measured at cost or amortised cost are reviewed for objective 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 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 credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Limited by guarantee

Every member of the company undertakes to contribute a sum not exceeding £1 to the assets of the company if it is wound up during his, her or its membership or within one year afterwards:

(a) for payment of the debts and liabilities of the company contracted before he, she or it ceased to be a member;

(b) for the costs, charges and expenses of winding up; and

(c) for the adjustment of the rights of the contributories among themselves.

5. Donations and legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Donations

	Donations	3,471	3,471	5,479	5,479

Legacies

Legacies	12,470	12,470	17,848	17,848
	--------	--------	--------	--------
	15,941	15,941	23,327	23,327
	--------	--------	--------	--------

6. Analysis of support costs

	General fund	Total 2025	Total 2024
	£	£	£
Premises	–	–	16,731
General office	31,124	31,124	50,339
Governance costs	2,736	2,736	5,988
Donor list and database	–	–	17,664
Exchange (gains)/losses	(9,904)	(9,904)	10,584
	--------	--------	---------
	23,956	23,956	101,306
	--------	--------	---------

7. Staff costs

The average head count of employees during the year was Nil (2024: Nil).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

8. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

No trustee expenses have been incurred.

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	1,800	6,000
	-------	-------

10. Analysis of net assets between funds

	Unrestricted Funds	Total Funds 2025
	£	£
Current assets	435,946	435,946
Creditors less than 1 year	(1,800)	(1,800)
	---------	---------
Net assets	434,146	434,146
	---------	---------

	Unrestricted Funds	Total Funds 2024
	£	£
Current assets	448,461	448,461
Creditors less than 1 year	(6,000)	(6,000)
	---------	---------
Net assets	442,461	442,461
	---------	---------

11. Analysis of changes in net debt

	At 1 Jan 2025	Cash flows	At 31 Dec 2025
	£	£	£
Cash at bank and in hand	448,461	(12,515)	435,946
	---------	--------	---------