• xeinadin Chari Number.. 100191 Ha sPla rou Annual Re ort and Unaudited Financial Statements for the financial ear ended 31 Au ust 2025 Oftlco 5-7 Irish Street DungonThon County Tyrone BT70 IJW 2 Church Street BoltygOw￿Y Dungonnon Cournty Tyrontr BT70 2HB t 028 8799 0099 CHARTERED ACCOUNTANTS •. dtJr¥Jannon X8inodinLom .¥A¥w￿8￿md￿rLeorn RegisteFedin NorthErnlrdand-companyF*AnbBr.N￿I64S2 Ex*￿￿￿￿1￿M￿￿￿lSQsub%￿ryofxwAn&￿￿GrOUp￿rn￿¢￿Ixthr￿snIsO￿J1lgnUM¢tsfXe1￿Jd1ThNILIMIte￿l Thptit￿s P(]rtThar¢nd Dlr¢¢torr¢t¢rt¢¢mpwossot$imiknrpit)ttrW(v￿lS￿wthrwJ IA￿910￿3￿rt￿￿v1￿￿￿to[sC￿nb￿fow￿Iatth9rOg5lW*d offic&1 Xe￿X￿1￿ Fl Umli8d rylatsdbychortèrèd ccountant5 trdon Happy Days Playgroup Contents Page Trustees, and Other InforynatT TnJstees' Annual ReFQrt Statement ol Trustees, Responsibilit Independent Examinerfs Report Staternent of Finanaal ActNth"e Balance Sheet Notes to the Financial stat￿enis 10 Supplementary Information relating to the Fina￿￿al Statements 12 Happy Days Playgroup Trustees, and Other Inforniation Trustees Donna Fanthofpe Dearbhla O'Hanlon Charlty Number In Northem Ireland 100191 Principal Address School Lane 8ra¢kawlle Coalisland Co Tyrone BT714NW Independent Examiner Kieran Magill Xeinadin Nl Limited K Magill and Company Chartered A￿untants 2 Churth Street Baltygawley CoTyrone BT70 2HB B8nketS AIB INI) PLC 18-20 Scotch Street Dungannon Co Tyrone BT70 1AZ Happy Days Playgroup Statement of Trustees. Responsibilities The trustees present their TnJslee5' Re[￿ and the unaudiled finanLial statements for the financial year endeil 31 August 2025. The financial statements are prepared in 8ccordarKe wrth FRS 102 The Finanaal Reporting Standard applicable in the UK and Republic of Ire18rid" and Accounting and Reporting by Charities". Statement of Recommended Practice applicable tg chaiities preparing their finanaal statements in accordance vthh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Tr(Jstees' Report contains the inform*K)n requiTed to be provkled in the Trustee5' Annual Report undei the State[T￿t of Recommended Practice {SORPI guidelines. The Irustees of the ch￿ty are also charity twstees forthe purpose of chaity law and under ihe charity's co￿titution are kncAvn as rnembers of the board of trustees. Mission Statemènt Happy Days Playgroup provides pre-schoc4 edl￿atIon for children each year. 11 serves the town of Coalisland and surrounding areas. Children ale provided wth high quality, sb"mulating pre-school education. The Playgroup employs three staff members who are fully qualified in child(zie and education. The Playgroup is run by a Th?mmtttee of parents. The Playgroup receive5 money from the EdiJ¢alion Authonty lor each w&schoc4 chikl. Thi5 tnoney is used to pay staff wages. Addit¥)nal funds are achieved by fundraising events organised by Ihe committee and staff. Addrtional grants are also applied for to enhance the leamiThJ environmenl. Fundraising and parental fees are used to pay uiF"lity expenses. cleaning. food and addibonal resources such as art supplies. The benefficiaries are the pupils. staff and families of Happy Days Playgroty. There is rK) prfjvate benefit from our purposes. Financial Review During the year ènded 31 August 2025, Happy Days Pbygrwp prixluced a surplLSS of £8,126 {2024.. £6.727). At the end of the finanrjal year the Gh8nty had assets of £75.600 {2024.. £67.4741 and liabilrties of £012024.. £01. 1115 the policy of Happy Days Playgroup to retain a ￿e1 to cover any unforeseen expenthlure and allow tharity lo continue in operats￿. The trustees do not foresee any finan(ial issues in Ihe foreseeable ftrture. Compliance Sector.Wid¥ L¥gi$lation and StsThJards The Charity engages pro-actively wth legi51atw)n, standards and codes whth ate developed for the sector. Happy Days Playgroup subscribes to and is compliant wrth the following: Tho Charities SORP IFRS 1tr Approved by the Board ofTntst••s on 13 March 2026 and signed on its behalf try: aFan ho Happy Days Playgroup Staterngnt of Trustees. Responsibilities The Iwstees are responsible for prePari￿j the finanaal Stat￿nents ￿ aitordance 7*rith applicable law and regulat￿ns. The law applicable lo Charit￿$ in Nothem t￿land requi￿$ Ihe ITuslee5 to prepare fiTranC￿l statements foi eath financial yèar which give a true and fair view of the asset5. liat¥"1￿.es aThJ fmanual [￿￿110n of the charity 85 at the finanryal year end date and of the surplus or deficit ol the tharrty and othe￿iSe comply with the Charities Act (Northern Irdandl 2￿. In preparing these financial slatèm8nts. the trustees are wuired to: selecl suitable accounting polioes and apply them consistenty.. observe the methods and prin￿p￿S in the Charitie5 SORP make judgements and e5tiwnates that are reaSona￿e and WUd￿t slate whether th& finanaal statements have been prepareil in accordance VAth the relevant financial reporting framework. Klenb"fy those standar¢Js. note the effect and the ￿3$OnS for any material departure from those standard5'. and prepare the financial statements on the going corKem basis unless it is inappropriate lo presume that the d)arity wlll continue in operation. The trustee5 etsnfim) Y)at they have complied with the above requirwents in preparing Ihe finar￿la1 5taiements. The trustees are responsible for keeping 8(lequate accountmg records that are su￿ent to sfv)w and explain the tharity'5 transacbons and disdose hwth reasonaNe accuracy at any time the financial position of the chanty and enable them to ensure that the financial statements coM￿Y wilh the Chartties ALa INorthem Ireland) 2008. They ale also resp)nsible for safeguardin9 (he asseis of Ihe charity and hence for taking reasonable steps foi the prevention and detection of fraud and other irregu18ribes. Appr*)ved by the Board of Trustees on 13 March 2026 and signed on its behalf Iw: a Fantho Happy Days Playgroup Independent Examinerfs Report INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF HAPPY DAYS PLAYGROUP We have examined the finafKial stslements of the charity for the finartial year ended 31 August 2025 whKh comprise the Statement of Fina￿la1 ActiviiRs, the SF*et and the rew [￿les. This report is made SO￿lY to the charity's mernber5, as a brrtty. in acryjrdance wth the Charitses Act (Northem Ireland) 2008. Our work has been undertaken so that we might corn￿1e the finan(#al statements that we have been engaged to compile, report to the Board of Trustees thal we have done so, and stale those matters ihat we have agieed to stsle to them in thi5 report and for no other purpose. To Ihe fullest extent pwmthed by law. we do not accept ￿ assumè ￿SpOnsI￿a.1ty lo anyone other that the charity and the ch8wity's men*ers, as a trNJdy, for our work. or for thi% report. Respective responslbilities of charity trustees and examiner The charity's trustees are responsib￿ for the prèparation of the ffinancial statements in accordance with the requirements of the Charities Act (Northem I￿land) 2(x)e. The Chantys trustees (x)nsidef that an audit ts not required for thi5 financrdl year under the Charities Act (Northern Ireland) 21N)8 and that an independent examination is required. It is our responsibility to.. examine the financi81 statements under se¢tion 65 of the Charihes kt follow the prO￿dureS ￿ld down by the general Direction5 given by the Charrty Commissw)n for Northem IrelatKI under section 65(9llbl of the charit￿$ Act.. 8rKI stste whether particular matters have cc¥ne to our attentKn. Basis of independent examinerf$ rpport We have examined your charty financkql statements as required uNler seth.on 65 of the CharitYè5 Act and OUT examination was carried out in accordance with the general Directic￿$ given by the Charity Commission for Northem Ireland under section 6519llbl of the Charities Act. An examination indudes a rewew of the accounb.ng records kept by the charity and a comparison of the financial statements presented with those records. It also include5 consideration of any unusual items or disclosures in the financi81 statements and seeking explanations frorn the Iruslee5 concerning arty $u¢h matters. The procedures undertaken do not piovide all the evidence that would be required in an audit and consequenuy no opinion is given as to whether the accounts present a ttrue and fatrf view and the re￿t is linrted to Ihose matters set c￿rt in the st8tement bèlow. In connection with our examination, no matter has Come to our attention which gives us cause lo believe that in, any material spect." acCoun￿'ng r￿ordS were not kept in ￿0)rdance with sedion 63 of the ChantEs Ad the financial statements thi not accord with those ￿nI1￿9 T8COtds the fmanci81 st*ements havè not sxepared in aCcOrdar￿ with the Statement of Rettjmmended Practice applicable to charities preparing their accounts in accordance wrth the Finanoal Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 there is further infomiation needed for a proper urKlerstandin9 of the &counts to be rethd. Independent examineVs statement We have no concerns and have Gorne auoss no other matters in connection with Ihe examination to whKh attention should b& drawn in this report order to ena￿e a proper undefStaThJing of the financial staternents to be reaclied. Kieran Magbll Bsc (Econl FCA FCPA AFTA XEINADIN NI LIMITED K MAGILL AND COMPANY Chartered Accountsnts 2 Church Street Ballygawley Co Tyrone BT70 2HB Dats: 13 March 2026 Happy Days Playgroup statement of Financial Activities for the financial year ended 31 August 2025 Totol un￿$bl￿e￿ Funds 2024 Tot81 Funds 2025 2t)25 2024 In¢om& Activities for generaliThJ fijnds Totsl Incomlng resoureas 76,300 76.300 76,300 76,31 61.209 61,209 61.209 61,209 Resources Expended Other expenditure 68,174 68,174 67,936 67,936 Net in¢omingloutgoing ra¢)urtss bèforn transfe Gross transfers be￿een ￿ndS 8,126 8,126 (6.72T) 16.72n Net movement in funds for the financial year 8,126 8,126 {6,72 16.72n Reconciliation of funds Balances brought forward 8t 01 September 2￿24 67,474 67.474 74,201 74,201 Balances earrled fOrn￿rd at 31 August 2025 75,600 75.600 67,474 67,474 The Statement of Financial Activrfye5 indudes am gains and h)sses re(x)gnised in the finanoal year. All income and expendrture reL8te to continuing activrtie5. Happy Days Playgroup Balance Sheet for the financial year ended 31 August 2025 2025 2￿24 Current Assets Cash at bank and in harKI 75,6(KI 67,474 Net Current Assets 75.600 67.474 Totsl A880ts 1•$8 Currnnt Liabilities 75.6C 67,474 Funds Reslricled ftJnd5 Gtsneral lund lunr8striciedl 7S.600 67.474 Totsl funds 75,61h) 67.474 Happy D•y$ Playgraup has set a reserves policy whith requlres re8¢P4es be maintsined ata minimum level of £19,985. These reserves ensure that thfr core activity of the playgroup could ontinu• during a p•riod of unforeseen difficulty and building r•sèNes ensure that the playgroup has adequate funds avallable for the developrnènt of the settin9 and deal with opportunitie5 and issues as they arise. Approved by the Board ofTntst••s and authorlsed for issue on 13 March 2026 and slgned on its behalf by: a Fantho Trustee Happy Days Playgroup Notes to the Financial Statements for the finanaal year ended 31 August 2025 GENERAL INFORMATION Happy Days Playgroup is a charity ￿gIstered in Northern Ireland. The regISte￿d office of the charity is School Lan8. BraCka￿lIe, Dungannon, Co. Tyrone. BT71 4NW. Northem Ireland which is also the principal place of business of the charity. The financial slatements have been wesented in Pound Steding 1£) which is also the functional currency of the charity- 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting poliaes have been applied consistenlly in dealing with items which are considered material in relation to the charity's finanaal statements. Basis of preparation The financial statements have been wep8￿ on the going concem basis urKJer the histori￿1 cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice ISORPI-Accounting and Reporting by Charities preparing their accounts in accor¢Jance wth the Financial Reporbng Standard ap￿ICable in the UK and Republic of Ireland FRS 102" applying SeCty￿ 1A of that Standard. As pemitted by the Companies Act 2006. thè charrty has varied the standard formats in that act for the Statement of Financial Activithes and the Balance Sheet. Departures from the standard formats are to comply with the requirernents of the Chartties SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. Statement of Complianeè The financial statements of the charity for the financial year ended 31 August 2025 have been prepared on the going concem basis and in accordance wth the Ststement of Recommended Practice ISORPI Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland FRS 102, applying Section 1A of that Standard. Income Volunt8ry income or capital is induded in the St8tement of Finanaal Actiwties when the charity is legally entitled to it. its financial value can be quantified wilh reasonabte certainty and there is reasonable certainty of ils ultimate receipt. Grants for activities are rècognised as income when the related conditions for legal èntitlement have been met. Al other income is accounted for on an ac£ruals basis. Expendlture All resources expended are aco)unted for on an accruals basis. Charitable ath"vib"es incjude costs of services and grants, support costs and depreaation on ￿lated assets. Costs of generating funds similarty include fundraising activities. Governance c4)sts are those assctiated wth constitutional and ststutory requirements. Cash atbank and in hand Cash at bank and in hand comprises cash on deposit at banks requiriry less than three months notice of withdrawal. 3. INCOME 3.1 ACTIVITIES FOR GENERATING FUNDS un￿tricted Funds 2025 Total Total 2025 2024 Fundrdising Grants 651 75.649 76,300 651 75.649 76.300 1,574 59.635 61,209 4 EXPENOITIJRE 1 OTHER EXPENDrruRE Total Total 2025 202$ 2024 Adrnini5tratwe exper 5 RESERVES 2025 2024 At 1 September 2024 IDefKitllSurplus forth&financial y8ar At 31 August 2025 67,474 8.126 75,6 74.201 16.7271 67,474 6 POST-BALANCE SHEET EVENTS There have been no 51gnfficant evèrts affèthny Ihe Charity Snce the financial year-end. 10 HAPPY DAYS PLAYGROUP SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025 Happy Days Playgroup Supplementary Infomiation relatlng to the Flnancial Statements Operating Statement for the ffinanual year ended 31 August 2025 2025 2024 Incorne E.A. Region- PEG Halrfax Foundation SHSCT HSCNI Parental lees and fiJndraiwThJ 67,939 1A10 S4,￿0 3.575 651 Expenditure Wages and pension Speech and larvJuage seMI Reswrces Staff training Electricity 52.191 59.740 4C 1.276 145 519 1.150 Insuran Vvater rates General m3intenancè Fire rnaintenan Telephone and intemet Sundry Subscriptrons Profession81 Bank fees and intere51 1.109 1.928 721 179 750 272 167 197 Net surpluslldeficiti 12