2025-08-31-accounts - Garvagh Community Pre-School Playgroup

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Garvagh Community Pre-School Playgroup

Financial Statements

for the year ended 31 August 2025

Charity no: 100488

Garvagh Community Pre-School Playgroup

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|||||||| |---|---|---|---|---|---|---| |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|

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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

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| 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

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.

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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:

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(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

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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

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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

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C O%ane.
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Ciara O'Kane

Chairperson

21 April 2026

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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.

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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


	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

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		2025
	£		£	£	£
	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

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SSS

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Garvagh Community Pre-School Playgroup Statement of Assets and Liabilities as at 31 August 2025


	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.

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C O%ere
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Ciara O'Kane

Chairperson

The attached notes form part of these financial statements.

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Garvagh Community Pre-School Playgroup

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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

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

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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

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