IRIS Accounts Production v26.1.10.61 Other Company accounts True false Pounds 6.4.25 5.4.26 5.4.26 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02696582 2025-04-05 02696582 2026-04-05 02696582 2025-04-06 2026-04-05 02696582 2024-04-05 02696582 2024-04-06 2025-04-05 02696582 2025-04-05 02696582 ns0:CharitableCompanyLimitedByGuarantee 2025-04-06 2026-04-05 02696582 ns15:PoundSterling 2025-04-06 2026-04-05 02696582 ns11:FRS102 2025-04-06 2026-04-05 02696582 ns0:IndependentExaminationCharity 2025-04-06 2026-04-05 02696582 ns11:SmallCompaniesRegimeForAccounts 2025-04-06 2026-04-05 02696582 ns11:FullAccounts 2025-04-06 2026-04-05 02696582 ns0:CharitiesSORP 2025-04-06 2026-04-05 02696582 ns16:EnglandWales 2025-04-06 2026-04-05 02696582 ns11:RegisteredOffice 2025-04-06 2026-04-05 02696582 ns0:Trustee2 2025-04-06 2026-04-05 02696582 ns0:Trustee3 2025-04-06 2026-04-05 02696582 ns0:Trustee1 2025-04-06 2026-04-05 02696582 ns0:Trustee4 2025-04-06 2026-04-05 02696582 ns0:Trustee5 2025-04-06 2026-04-05 02696582 ns0:Trustee6 2025-04-06 2026-04-05 02696582 ns0:Trustee7 2025-04-06 2026-04-05 02696582 ns11:CompanySecretary1 2025-04-06 2026-04-05 02696582 ns0:Activity8 2025-04-06 2026-04-05 02696582 ns0:Activity8 2024-04-06 2025-04-05 02696582 ns10:WithinOneYear 2026-04-05 02696582 ns10:WithinOneYear 2025-04-05 02696582 ns0:TotalUnrestrictedFunds 2026-04-05 02696582 ns10:PlantMachinery 2025-04-06 2026-04-05 02696582 2 2025-04-06 2026-04-05 02696582 ns10:OwnedAssets 2025-04-06 2026-04-05 02696582 ns10:OwnedAssets 2024-04-06 2025-04-05 02696582 ns10:PlantMachinery 2025-04-05 02696582 ns10:PlantMachinery 2026-04-05 02696582 ns10:PlantMachinery 2025-04-05

REGISTERED COMPANY NUMBER: 02696582 (England and Wales)

REGISTERED CHARITY NUMBER: 1063372

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 5 April 2026

for

The Little Lot Limited

The Little Lot Limited

Contents of the Financial Statements

for the Year Ended 5 April 2026

| 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 |  | 13

The Little Lot Limited (Registered number: 02696582)

Report of the Trustees

for the Year Ended 5 April 2026

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 5 April 2026. 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 objectives of the charity are to:

1. Provide quality pre-school education and care through its not-for-profit company the Little Lot Nursery

2. Provide outdoor play equipment for use by the pupils of the Stockton Heath Community School

3. Provide to the pupils of Stockton Heath Community School free or subsidised places on extra curricular events and activities run by the Little Lot Nursery.

The Little Lot Nursery provides a fun, friendly and stimulating environment for children aged two to five, where the emphasis is on "learning through play". The children are valued individuals and are given a fulfilling and rewarding pre-school education that will provide a firm foundation for future growth and development. All the activities at Little Lot are organised to cover the initial achievements of the Early Learning Goals in accordance with the Foundation Stage. The nursery is registered with Ofsted Early Years to provide pre-school education and care for 32 children at each session and 24 children for lunch. In September 2001, the Little Lot re-registered with Ofsted to admit children at two years old.

Significant activities

The nursery has once again improved on its registrations: and the number of 2 year old places have increased considerably, making the nursery financially more secure - with some sessions already full.

FINANCIAL REVIEW

Principal funding sources

Little Lot's income is derived from fees, local authority Free Early Years Entitlement and fund-raising. Since the introduction of the Nursery Grant in 1997, the Little Lot nursery is registered under the scheme and is able to offer children Free Early Years Entitlement at the beginning of the term following their third birthday.

A child is entitled to a maximum of 570 hours over each 12 month period on a rolling process from when they first access their funding.

A minimum of 2.5 hours and a maximum of 10 hours can be claimed in any one day.

The maximum claim of 15 hours must be taken over no fewer than 2 days.

Little Lot nursery are now also able to offer a limited number of Free 2 Year old Nursery placements. The local authority use criteria to assess if a child is entitled to it. Little Lot implemented the 30 hour funding to all eligible parents from September 2017.

The Nursery also provides wrap-around care for Nursery children and Reception class children at Stockton Heath Primary School. This involves extra care from 7:30am to 9:00am and from 3:00pm to 6:00pm each day, funded with fees paid by parents.

FUTURE PLANS

Looking forward to 2026-27 the numbers of children enrolled are average for a sustainable nursery.

The Little Lot Limited (Registered number: 02696582)

Report of the Trustees

for the Year Ended 5 April 2026

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.

Organisational structure

The voluntary structure of the company provides long term policy, strategic decisions and support for the nursery manager by offering a source of experience and expertise (eg finance, planning, personal, building and education). The trustees attend meetings on a quarterly basis with sub-groups for education, finance, building and Way Forward meeting as required. The Nursery Manager is accountable to the trustees and, within the overall strategy set by the Trustees, is responsible, for the medium and day to day leadership and management of the business. This includes determining priorities, proposing and setting objectives, policy and implementation of staff development and support, establishing communications and using managerial skills to resolve conflict, solve problems and develop the teamwork ethos. The management team consists of qualified staff with early years' expertise, this includes senior staff with NVQ or NNEB qualifications and an administrator. With teamwork and essential support from nursery practitioners and the administrator, excellence in education and childcare is achieved to budget. The nursery manager has a delegated authority up to a limit of £1,000 on any single purchase. All staff hold paediatric first aid and are trained in the use of a defibrillator, which is shared with the school..

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02696582 (England and Wales)

Registered Charity number

1063372

Registered office

West Avenue

Stockton Heath

Warrington

WA4 6HX

Trustees

C P Haines Trustee

Mrs S L Scales Trustee

P S Speed Trustee

Mrs C L Wadsworth Trustee

Miss E Berry

Ms V J Pollard Environmental & Sustainability Manager

Ms S Taylor Franchisee

Company Secretary

P S Speed

The Little Lot Limited (Registered number: 02696582)

Report of the Trustees

for the Year Ended 5 April 2026

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Susan Ellison

30 Whitchurch Close

Padgate

Warrington

Cheshire

WA1 4JZ

Approved by order of the board of trustees on 7 July 2026 and signed on its behalf by:

P S Speed - Trustee

Independent Examiner's Report to the Trustees of

The Little Lot Limited

Independent examiner's report to the trustees of The Little Lot Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 5 April 2026.

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.

Susan Ellison

Susan Ellison

30 Whitchurch Close

Padgate

Warrington

Cheshire

WA1 4JZ

8 July 2026

The Little Lot Limited

Statement of Financial Activities

for the Year Ended 5 April 2026

| 5/4/26 |  | 5/4/25

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Charitable activities

Preschool | 174,499 |  | 177,190 |

Investment income | 2 | 155 |  | 188 |

Total | 174,654 |  | 177,378 |

EXPENDITURE ON

Charitable activities

Preschool | 173,985 |  | 152,057 |

NET INCOME | 669 |  | 25,321 |

RECONCILIATION OF FUNDS

Total funds brought forward | 39,772 |  | 14,451 |

TOTAL FUNDS CARRIED FORWARD | 40,441 |  | 39,772 |

The Little Lot Limited (Registered number: 02696582)

Balance Sheet

5 April 2026

| 5/4/26 |  | 5/4/25

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 8,659 |  | 1,214 |

CURRENT ASSETS |

Debtors | 8 | 3,312 |  | - |

Cash at bank and in hand | 101,636 |  | 119,157 |

104,948 |  | 119,157 |

CREDITORS |

Amounts falling due within one year | 9 | (5,842 | ) | (13,275 | )

NET CURRENT ASSETS | 99,106 |  | 105,882 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 107,765 |  | 107,096 |

PROVISIONS FOR LIABILITIES | 10 | (67,324 | ) | (67,324 | )

NET ASSETS | 40,441 |  | 39,772 |

FUNDS | 11

Unrestricted funds | 40,441 |  | 39,772 |

TOTAL FUNDS | 40,441 |  | 39,772 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The Little Lot Limited (Registered number: 02696582)

Balance Sheet - continued

5 April 2026

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.

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 7 July 2026 and were signed on its behalf by:

P S Speed - Trustee

The Little Lot Limited

Notes to the Financial Statements

for the Year Ended 5 April 2026

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.

| 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.

| 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 | - | 33% on cost

| 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.

The Little Lot Limited

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

1. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. | INVESTMENT INCOME

| 5/4/26 |  | 5/4/25

£ | £ |

| Interest receivable - trading | 155 |  | 188 |  |

3. | NET INCOME/(EXPENDITURE)

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

| 5/4/26 |  | 5/4/25

£ | £ |

| Depreciation - owned assets | 594 |  | 1,650 |  |

| Hire of plant and machinery | 2,136 |  | 2,455 |  |

| Other operating leases | 6,667 |  | 5,000 |  |

4. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 5 April 2026 nor for the year ended 5 April 2025.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 5 April 2026 nor for the year ended 5 April 2025.

The Little Lot Limited

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

5. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 5/4/26 |  | 5/4/25

| Nursery staff | 7 |  | 6 |  |

| No employees received emoluments in excess of £60,000.

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricte

| fund

£ |

| INCOME AND ENDOWMENTS FROM

| Charitable activities

| Preschool | 177,190 |

| Investment income | 188 |

| Total | 177,378 |

| EXPENDITURE ON

| Charitable activities

| Preschool | 152,057 |

| NET INCOME | 25,321 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 14,451 |

| TOTAL FUNDS CARRIED FORWARD | 39,772 |

The Little Lot Limited

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

7. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 6 April 2025 | 32,440 |  |

| Additions | 8,039 |  |

| At 5 April 2026 | 40,479 |  |

| DEPRECIATION

| At 6 April 2025 | 31,226 |  |

| Charge for year | 594 |  |

| At 5 April 2026 | 31,820 |  |

| NET BOOK VALUE

| At 5 April 2026 | 8,659 |  |

| At 5 April 2025 | 1,214 |  |

8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 5/4/26 |  | 5/4/25

£ | £ |

| Prepayments and accrued income | 3,312 |  | - |  |

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 5/4/26 |  | 5/4/25

£ | £ |

| Social security and other taxes | 2,902 |  | 1,359 |  |

| Pension Liability | 1,182 |  | 562 |  |

| Accruals and deferred income | 1,758 |  | 11,354 |  |

5,842 |  | 13,275 |  |

The Little Lot Limited

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

10. | PROVISIONS FOR LIABILITIES

| 5/4/26 |  | 5/4/25

£ | £ |

| Provisions | 67,324 |  | 67,324 |  |

11. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 6.4.25 |  | in funds |  | 5.4.26 |

£ | £ | £ |

| Unrestricted funds

| General fund | 39,772 |  | 669 |  | 40,441 |  |

| TOTAL FUNDS | 39,772 |  | 669 |  | 40,441 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 174,654 |  | (173,985 | ) | 669 |  |

| TOTAL FUNDS | 174,654 |  | (173,985 | ) | 669 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 6.4.24 |  | in funds |  | 5.4.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 14,451 |  | 25,321 |  | 39,772 |  |

| TOTAL FUNDS | 14,451 |  | 25,321 |  | 39,772 |  |

The Little Lot Limited

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

11. | MOVEMENT IN FUNDS - continued

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 177,378 |  | (152,057 | ) | 25,321 |  |

| TOTAL FUNDS | 177,378 |  | (152,057 | ) | 25,321 |  |

12. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 5 April 2026.