~~ Garvagh Community Pre-School Playgroup ## Financial Statements for the year ended 31 August 2025 Charity no: 100488 - os ## Garvagh Community Pre-School Playgroup **==> picture [323 x 321] intentionally omitted <==** **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |INDEX TO|THE|FINANCIAL|STATEMENTS| |Contents|Page| |Legal|and|administrative|information|2| |Report|of the|Committee|3-4| |Report|of the Accountant|5| |Receipts|and|Payments|Account|6-7| |Balance|Sheet|8| |Notes|forming|part|of the|financial|statements|9-10| **----- End of picture text -----**
Page 1 ## Garvagh Community Pre-School Playgroup ## CHARITY INFORMATION Committee trustees Ms Ciara O'Kane (Chairperson) Ms Julia Mullan (Treasurer) Michaela Downs Dr Sinead Faulkner Vonla Matthews Natasha Mullan Caro! Mullan Charlene Menzies , Kerry Glass Address 140 Main Street Garvagh BT51 SPQ Accountant Ephraim Bradley 18 Clooney Terrace Derry BT47 6AR Bankers Ulster Bank Ltd 30-32 Catharine St Limavady _~ BT48 9DB _~ —— OOSSsS—eeeeeSsSFSFSSSSSssses **==> picture [6 x 5] intentionally omitted <==** **----- Start of picture text -----**
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Page 2 ~~ _ | Risk management The trustees have examined the major strategic, business and operational risks which the charity faces and | | confirmsteps canthat be takensystems to lessen thesehave been established risks. to enable regular reports to be produced so that the necessary Page 3 oo ## Garvagh Community Pre-School Playgroup Charity No: 100488 140 Main Street, Garvagh, BT51 5PQ Trustees Report for the year ended 31 August 2025 The committee present their report along with the financial statements of the charity for the year ended August 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 8 and comply with the charity's constitution and applicable law. ## Committee members The members named below have served throughout the year. Appointment ofmembers is governed by the Constitution of the charity. The Committee is authorised to appoint new members to fill vacancies arising through resignation or death of an existing member. ## Trustees - for the year under review Sandra Scott, Julia Mullan, Sinead Faulkner, Erin Deasy, Carol Mullan, Leona Ferris, Roisin McGilligan, Donna McKay, Ciara O'Kane ## Constitution, Objects and Policies. Garvagh Community Pre-School Playgroup is suject to the charity constitution. The objects of the charity are to provide a high quality learning environment for children between the ages of 3 years and 5 years. The policy of the Group continues to be to seek additional finance and support to maintain and promote the values and principles of Early Years. ## Financial Review The committee consider the performance of the association to have been satisfactory. Grants were received this year from the Education Authority to cover wages, with other smaller grants to cover refreshments and equipment. Fundraising still depends largely on donations from the parents of the children and various other groups. With the relocation to our present premises which are central to the catchment area, our intention is to hold more community functions for fundraising. ## Reserves Policy It is the policy of the association to maintain funds at a level which equate to approximately 12 months expenditure. This provides funds to cover management, administration and support costs. | ™ **==> picture [184 x 10] intentionally omitted <==** **----- Start of picture text -----**
Garvagh Community Pre-School Playgroup
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Trustee Report for the year ended 31 August 2025
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Management Committee responsibilities
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The Committee are required under the Charities Act (Northern Ireland) 2008 to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the committee are required to: **==> picture [361 x 111] intentionally omitted <==** **----- Start of picture text -----**
(a) select suitable accounting policies and apply them consistently;
(b) make judgements and estimates that are reasonable and prudent;
(c) state whether applicable accounting standards and statements of recommended practice have been
followed, subject to any departures disclosed and explained in the financial statements:
(d) prepare the financial statements on a going concern basis unless it is inappropriate to presume the
charity will continue in operation.
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The committee are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply | { | with applicable laws and regulations, taking into account the Commission guidance on public benefit and on public benefit reporting. They are also responsible for safeguarding the assets ofthe charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## Approval **==> picture [11 x 12] intentionally omitted <==** **----- Start of picture text -----**
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This report was approved by the committee: Ciara O'Kane, Julia Mullan, Michaela Downs, Sinead Faulkner, Vonla Mathews, Carol Mullan, Natasha Mullan Charlene Menzies, Kerry Glass Signed on their behalf **==> picture [45 x 10] intentionally omitted <==** **----- Start of picture text -----**
C O%ane.
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| Ciara O'Kane Chairperson 21 April 2026 **==> picture [28 x 10] intentionally omitted <==** **----- Start of picture text -----**
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“ ## Garvagh Community Pre-School Playgroup ## Independent Examiner's Report to the committee members of Garvagh Community Pre-School Playgroup I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 6 to 10 ## Respective responsibilities of committee members and independent examiner. The charity’s committee members are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: — - examine the accounts under section 65 of the Charities Act. - follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the - Charities Act. - state whether particular matters have come to my attention. ## Basis of independent examiner’s report. T have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1, That accounting records were not kept in accordance with section 63 of the Charities Act 2, That the accounts do not accord with those accounting records 3, That the accounts do not comply with the accounting requirements of the Charities Act 4, That there is further information needed for a proper understanding of the accounts to be reached. ## Independent examiner’s statement Ihave completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. **==> picture [311 x 100] intentionally omitted <==** **----- Start of picture text -----**
Ephraim Bradley
Chartered Certified Accountant
18 Clooney Terrace :
Derry
BT47 6AR Dated: ~ ) \ 7 VG
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—~ ## Garvagh Community Pre-School Playgroup ## Receipts and Payments for the year ended 31 August 2025 ||||2025|||2024|| |---|---|---|---|---|---|---|---| ||Notes|£||£|£||£| |||Unrestricte||Restricted|Total||Previous| |||d Funds||Funds|Funds||Year| |Receipts|||||||| |Fees||4,990|||4,990||1,746| |Donations||950|||950||1,100| |Grants|||||||| |- Education Authority||54,085|||54,085||28,245| |- NIH & SSEB Milk Grant||||141|141||201| |- GettingReady Readyto Learn Grant||||800|800||1,180| |- Outdoor Learning||||2,000|2,000||| |Fundraising|||||||| |- Raffles||1,420|||1,420||1,670| |- Smartie Tubes||118|||118||| |- Car Boot Sale||185|||185||| |- Bluebell Walk||537|||537||34]| |- Equipment Sale||60|||60||14| |- Sweatshirts and Polo Shirts||652|||652||310| |Investment Income|||||||| |- Bank Interest||553|||553||440| |TotalReceipts||63,550||2,941|66,491||35,247| | | Page 6 = “~~ | |||2025|||2024|| |---|---|---|---|---|---|---| ||£||£|£||£| ||Unrestricte||Restricted|Total||Previous| ||d Funds||Funds|Funds||Year| |Payments||||||| |Salaries (incl Employers NIC)|43,788|||43,788||34,274| |Employers Pension Contributions|954|||954||599| |Training|115|||115||66| |Early Years Advisor|2,354|||2,354||999| |PlayResources|586||1,057|1,643||1,387| |Covid Recovery Programmes||||||240| |OtherEquipment|186|||186||593| |Sweratshirts and Polo Shirts||||||465| |BreakItems|380|||380||601| |Milk|||196|196||246| |Rent|5,200|||5,200||1,850| |Insurance|598|||598||520| |Telephone|91|||91||| |Printing Postageand Stationery|140|||140||85| |Repairs andMaintenance|244|||244||105| |Relocationexpenses|4,000|||4,000||| |Outings and Parties|546|||546||86| |Safeguarding Expenses||||||83| |General Expenses||||||35| |Bank Charges|196|||196||169| |FundraisingExpenses|207|||207||257| |Accountancy and Bookkeeping|1,124|-||1,124||1,773| |Early Years Membership|96|||96||91| |Total Payments|60,805||1,253|62,058||44,524| |NetReceipts/(Payments)|2,745||1,688|4,433||(9,277)| |Transfers between Funds||||||| |Equipmentpurchased|738||1,200|1,958||| |CashFundsbroughtforward|31,725||1,285|33,010||42,287| |CashFundscarriedforward|33,712||1,773|35,485||33,010| ## Page 7 ## SSS . _~. ## Garvagh Community Pre-School Playgroup Statement of Assets and Liabilities as at 31 August 2025 ||||2025|||2024|| |---|---|---|---|---|---|---|---| ||Notes|£||£|£||£| |||Unrestricte||Restricted|Total||Previous| |||d Funds||Funds|Funds||Year| |FIXED ASSETS|||||||| |Tangible Assets|3|3,501||1,489|4,990||4,279| |Cash Funds|||||||| |Ulster Bank Ltd Current Account||21,527||2,941|24,468||21,994| |Progressive Building Society||11,000|||11,000||11,000| |Petty Cash||-||-|-||16| |||32,527||2,941|35,468||33,010| |CREDITORS:|||||||| |AMOUNTS FALLING DUE WITHIN ONE YEAR|||||||| |Education AuthorityAdvancePayment|||||||1,800| |Taxation||1,998|||1,998||-| |;|||||||| |Net wages|||||||1,072| |||1,998||-|1,998||2,872| |NET CURRENTASSETS||30,529||2,941|33,470||30,138| |TOTAL ASSETS LESS CURRENT LIABILITIES||34,030||4,430|38,460||34,417| |FUNDS|||||||| |Restricted|||||4,430||1,611| |Unrestricted|||||34,030||32,806| ||||||38,460||34,417| ## Approved by the committee on 21 April 2026 and signed on their behalf. **==> picture [50 x 11] intentionally omitted <==** **----- Start of picture text -----**
C O%ere
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Ciara O'Kane Chairperson The attached notes form part of these financial statements. Page 8 Garvagh Community Pre-School Playgroup —~ — | ## Notes to the accounts ## for the year ended 31 August 2025 ## 1. ACCOUNTING POLICIES ## 1.1 Basis of preparation of accounts The financial statements have been prepared in accordance with the Charities (Accounts and Reports) regulations (Northern Ireland) 2015. ## 1.2 Tangible Fixed Assets Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: ## Fixtures, fittings and equipment - 20% Straight line ## 1.3 Income Voluntary income and donations are accounted for as received by the charity. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs. ## 3. TANGIBLE FIXED ASSETS 7 |TANGIBLE FIXED ASSETS|||| |---|---|---|---| ||Fixtures,|Fixtures,|| ||fittings &|fittings&|| ||equipmen|equipment|Total| ||unrestrict|restricted|| ||£|£|£| |COST|||| |At 1 September 2024|4,750|2,357|7,107| |Additions|758|1,200|1,958| |At 31 August2025|5,508|3,557|9,065| |DEPRECIATION|||| |At 1 September 2024|1,132|1,696|2,828| |Charge forperiod|875|372|1,247| |At 31 August 2025|2,007|2,068|4,075| |NET BOOKVALUES|||| |At 31 August 2025|3,501|1,489|4,990| |At31August2024|3,618|661|4,279| Page 9 nom ## Garvagh Community Pre-School Playgroup ## Notes to the accounts for the year ended 31 August 2025 ## 4. Cash Funds Movement Summary |Fund balances|Fund balances|Incoming|Outgoing||Fund balances| |---|---|---|---|---|---| |brought|forward|Resources|Resources|Transfers|carried forward| ||£||||£| |General Fund|32,060|63,550|61,862|484|34,232| |Getting Ready to Learn|545|800|758|-|$87| |Education Re-Start Tern|484|-|-|(484)|-| |Green WasteManageme|-||||-| |NIH&SSEB Milk Grant|(79)|141|196|-|(134)| |OutdoorLearning|-|2,000|1,200|-|800| ||33,010|66,491|64,016|-|35,485| o. Page 10