K MAGILL & COMPANY
Chari
Number: 100191
Da
sPla
rou
Annual Re
ort and Unaudited Financial Statements
for the financial
ear ended 31 Au
ust 2024
'Accountingfor yourfvture"
BALLYGAWLEY I DUNGANNON | BELFAST I www.magillaccountants.co.uk
CHARTERED
ACCOVNIANIS

Happy Days Playgroup
Contents
Page
Trustees, and Other Infomation
Trustees, Annual Report
Statement of Trustees, Rèsponsibilrties
Inde￿ndent Examine￿$ Report
Statement of Financial Activrties
Balance Sheet
Notes to the Financial Statements
10
Supplementary Infonnation relating to the Finanaal Statements
12

Happy Days Playgroup
Trustees. and Other Infomiation
Tru8tee8
Bertilla McAliskey
Brian Duffin
Micheal Carolan
Charity Number In Northèrn Irèland
100191
Principal Addres8
School Lane
Brackaville
Coalisland
Co Tyrone
BT71 4NW
Independ8nt Examlner
Kleran Maglll
K Magill and Company
Chartered Accountants
2 Church Street
Ballygawley
Co Tyrone
BT70 2HB
Bank•rn
AIB INI) PLC
18-20 Scotch Street
Dungannon
Co Tyrone
BT70 1AZ

Happy Days Playgroup
ststement of Trustees, Responsiblllties
The trustees present their Trustees, Report and the unaudited finanaal ststements for the finanaal year ended 31 August
2024.
The financial statements are prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK
and Republic of Ireland" and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing Iheif financial slalements in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102).
The Trustees, Report contains the infomalion required to be provided in the Tnjstees, Annual Report under the Statement of
Recommended Practice (SORP} guidelines. The trustees of the charity are also charity trustees fof the purpose of charity law
and under the charity's constitution are known as members of the l)oard of trustees.
MIs8ion Statement
Happy Days Playgroup provides pre-school education for children each year. 11 serves the town of Coalisland and surrounding
areas. Children are provided with high quality, slimulaling pre-school education. The Play9roup employs 4 staff members who
are fully qualified in childcare and education. The Playgroup is run by a committee of parents.
The Playgroup receives money from the Education Authority for each pre-school child. This money is used to pay staff wages.
Additional funds are achieved by fundraising events organised by the committee and staff. Additional grants are also applied
for lo enhance the learning environment.
Fundraising and parental fees are used lo pay ulility expenses, cleaning, food and additional resources such as art supplies.
The beneficiaries are Ihe pupils. staff and families of Happy Days Playgroup. There is no private benefit from our purposes.
Flnanclal Rovlèw
During the year ended 31 August 2024, Happy Days Playgroup produced a deficit of £6,727 {2023.' £3,717).
At the end of ihe financial year the tharity had assets of £67,47412023.' £74,201) and liabilrties of £012023.. £0). It is the policy
of Happy Days Playgroup to retain a level to cover any unforeseen expenditure and allow th8 charity to continue in operation.
The trustees do not foresee any financial issues in the foreseeable f￿ure.
Compllance wlth Sector-wlde Leg181ation and Stsndard•
The Charity engages pro-actively with legislation, standards and codes which are developed for the sector. Happy Day8
Playgroup subscribes to and is compliant with the following..
The Charilies SORP IFRS 102)
Approv•d by th• Board of Tru•tee• on 10 Dec•mber 2024 and •lgnod on Its b•half lry:
8ertllla M¢All•key
Trustee

Happy Days Playgroup
Statement of Trustèes, Responsibilitles
The trustees are responsible for prepanng the finanaal statements in accordance with applicable law and regulations.
The law applicable lo charities in Northem Ireland requires the trustees to prepare financial statements for each finanaal year
which give a true and fair view of the assets, liabilities and finanaal position of the charity as at the financial year end date and
of the surplus or deficrt of the charity and otherwise
comply with the Charities Act {Northern Ireland) 2C(18.
In preparing these financial statements, the trustees are required to..
select suitable accounting pdicies and apply them consistently.,
observe the methods and principles in the Charities SORP
make judgements and estimates thal are reasonable and prudent,
slate whether the financial statements have been prepared in accordance with the relevant financial r8POrting
framework, identify those standards, and note the effect and the rèasons for any material departure from those
Standards., and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charty will
continue in operation.
The trustees confirm that thèy have complied with the above requirements in preparing the financial ststemenl$.
The trustees are responsible for keeping adequate aGcounting records that are sufficient to show and explain the ¢harity's
transactions and disclose with reasonable accuracy al any time the financial position of the charity an¢J enable them to ensure
that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding
the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularitses.
Approv•d by tho Board of Tru8tee8 on 10 Decomber 2024 and •lgnod on Its bohalf ty:
Bortilla McAli8key
Tru8ts0

Happy Days Playgroup
Independent Examinerf8 Report
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF HAPPY DAYS PLAYGROUP
We have examined the financial statements of the charty for the financial year endad 31 August 2024 which comprise the
Statement of Financial Activities, the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with the Charities Act (Northem Ireland) 21J)8.
Our work has been undertaken so that we might compile the financial statements that we have been engaged to cornpile.
report to the Board of Trustees Ihal we have done so, and state those matters that we have agreed to state lo them in this
report and for no other Pufpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone
other that the Gharily and the charity's members. as a body, for our work, or for this report.
Respectivo responsibilities of charity tru8toos and examinér
The charity's trustees are responsible for the preparation of the financial slatemenls in accordanc8 with the requirements
of the Charities Act (Northern Ireland) 2￿8. The charity's Iruslees considèr that an audtl is not required for this financial year
under the Charities Act (Northern Ireland) 2008 and that an independent examination is required.
It is our responsibility lo..
examine the financial statements under section 65 of the Charitiés Acl..
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65{91{bl of the Charities Acl, and
statè whether particular matters have come to our attention.
Ba818 of Ind•pendent examlnorf8 report
We have examined your charity financial statements as required under section 65 of the Charities Act and our examinalion
W8s carried out in accordano with the general Directions given by the Charity Comfflission for Northern Ireland under section
65{91{bl of the Charities Act. An examination includes a review of the accountin9 records kept by the charity and a comparison
of the financial slatements presented with those records. 11 also includés consideration of any unusual ilems or disclosure$ in
the financial statements and seeking explanations from the trustees concerning any such matters. The pr¢)cedures undertaken
do not provide all the eviden￿ that would be required in an audit and consequenlly no opinion is given as to whether the
accounts present a 'true and fair. view and the report is limited to those mattèrs set out in the statement below.
In connection with our examination, no matter has come to our attention which gives us cause lo believe that in, any material
resped..
accounting records were not kept in accAirdance with section 63 of the Charities Ad
the financial stalemenls do not accord with those ac¢ounling records
the financial slalemenls have not been prepared in accordan￿ wilh Ihe Statement of Recommended Pradlce
applicable to charrties preparing their accounts in accordance with the Financial Reporting Standard applicable in th8
UK and Republic of Ireland IFRS102)
there is further infomation needed for a proper und8rslanding of the accounts to be reathed.
Independent examlnerf• •tatoment
We have no concerns and have come across no other matters in connection with thé examination lo which attention should be
drawn in this report in order to enable a proper underslanding of the financial statements to be reached.
Kieran
agill Bsc (Econl FCA FCPA AFTA
K MAGILL AND COMPANY
Chartered Accountants
2 Church Street
Ballygawley
Co Tyrone
BT70 2HB
Date: 10 D•combor 2024

Happy Days Playgroup
Statementof Financial A¢tlvltle8
for the financial year ended 31 August 2024
Unre8trlcted
Fund$
2024
Total
Unrestrided
Funds
2023
Total
2024
2023
Note8
Income
Activities for generating fvnds
Totsl incoming resources
61.209
61.209
61,209
61.209
63,418
63,418
63,418
63,418
R•8ource8 Exponded
Other expenditure
67,936
67,936
59,701
59,701
Net In¢omingloutgolng rosources before transfern
Gross transfers between fvnds
{6.727)
16,7271
3,717
3,717
Net movement In fund• for tho financial y￿r
16,7271
(6,727)
3.717
3,717
Recon¢lll*tlon of lund8
Balances broughi forward at 01 September 2023
74,201
74.201
70,484
70,484
Balan¢e8 Carrled forward at 31 Augu•t 2024
67.474
67.474
74,201
74,201
The Statement of Financial Activrties includes 811 gains and losses recognised in the financial year.
All income and expenditure relale to continuing activities.

Happy Days Playgroup
Balance Sheet
for the financial year ended 31 August 2024
2024
2023
Notès
Current As80ts
Cash at bank and in hand
67,474
74.201
Net Current Assets
67,474
74,201
Total A880ts1038 Current Llabllities
67,474
74.201
Funds
Reslrided funds
General fund lunreslricted)
67,474
74,201
Total fund•
67,474
74,201
Approved by th• Board of Tru•teo8 and authorS8ed for18•u• on 10 Decemb•r 2024 and slgned on
Its behalf by:
B•rtilla McAll•key
Tru•tee

Happy Day8 Playgroup
Notes to the Financial Statements
for thefinancial year ended 31 August 2024
GENERAL INFORMATION
Happy Days Playgroup is a charity registered in Northern Ireland. The registered office of the charity is School
Lane, Brackaville, Dungannon, Co. Tyrone, BT714NW, Northern Ireland which is also the principal place of
business of the charily. The financial statements have been presented in Pound Sterling (£) which is also the
functional Currency of the charity.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial $tat8ments.
Ba818 of preparatlon
The financial statements have been prepared on the going concern basis under the historical cost convention,
modified to Include certain items at fair value. The financial slalements have been prepared in accordance with
the Statement of Recommended Practice {SORPI"Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Réporting Standard applicable in the UK and Republic of Ireland
FRS 102" applying Sedion 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for th8
Statement of Financial Activities and the Balance Sheet. Departures from the standard formals are lo comply
with the requirements of the Charities SORP and are in compliance wilh section 4.7. 10.6 and 15.2 of that
SORP.
Statomont of ¢omplianc•
The financial stalements of the charity for the financial year ended 31 August 2024 have been preparèd on the
going concern basis and in accordance with the Statement of Recommended Practice {SORPI Accounting and
Reporting by Charities preparing Iheir aGGounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ir8land FRS 102, applying Section 1A of that Standard.
Incom•
Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally
entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of
its ultimate re￿ipl. Grants for activities are recognised as income when the related conditions for legal
entitlement have been met. All other income is accounted for on an accruals basis.
Expendlturn
All resources expended are accounted for on an accruals basis. Charitable activities include costs of services
and grants, support cosls and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Governance costs are those asso¢iat8d with constitutional and statutory requirements.
Cash at bank and In hand
Cash at bank and in hand Gomprises cash on deposit at banks requiring16ss than three months notice of
withdrawal.
3. INCOME
3.1 ACTIVITIES FOR GENERATING FUNDS
Unre8trictod
Funds
2024
Total
Total
2024
2023
Fundraising
Grants
1,374
59,635
61,209
1.574
59,635
61,209
2,723
60,695
63,418

4 EXPENDITURE
4.1 OTHER EXPENDITURE
D5r•ct
Costs
2024
Total
Total
2024
2023
Administrative exp8nses
5 RESERVES
1024
2023
Al 1 Septembor 2023
(Deficilllsurplus for the financial year
At 31 August 2024
74.201
16.727)
67,474
70,484
3,717
74.201
6 POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial yeaf-end.
10

HAPPY DAYS PLAYGROUP
UPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 AU
UST 2024

Happy Days Playgroup
Supplementary Informatlon relating to the Financial Statements
Operating Statement
for the financial year ended 31 August 2024
2024
2023
Income
E.A. Region - PEG
Early Years
Halifax Foundalion
SHSCT
HSCNI
Parental fees and fundraising
54,560
56,520
3,675
500
3,5T5
74
Expendlturo
Wages and pension
Speèch and language services
Resources
Milk
Early Years membership
Extended servi¢x8
Staff training
Electrirjty
59,740
50,717
1,276
1,447
1,569
95
519
1,530
1,109
Insurance
Water rates
General maintenance
Fire maintenance
Telephone and intemel
Printing and stationery
Subscnplions
Acwunlancy
Bank fees and interest
395
296
721
231
855
167
143
372
191
197
Net {dellcltll8urplu8
717
12