C(Ynpany registration number-. NI606282
Charity re8lStration nwnber.. 101320
KILLEAN PLAYGROUP LIMITED
(A company limited by guarant￿)
Annual Report and Financial Statements
for the Year Ended 31 Au8USt 2025
SP McKeoMD & Co Ltd
Chartered Ccrtified Accountants, Registered Auditors & TaK Advisors
5 Lower CatheTine Street
Newry
Co Dowi
BT35 6BE

KILLEAN PLAYGROUP LIMITED
Contents
Reference and Administrativ¢ D¢tails
Strategic Report
Trustces, R¢port
3to4
Independent Examinevs Report
Slatement of Financial Activities
Balance Sheet
Siatcment of Cash Flows
Noies to the Financial Statements
9t017

KILLEAN PLA YGROUP LIMITED
Reference and Administrativ¢ Details
Charity Registration Number
101320
Comp4ny Regislratlon Number
N1606282
The Charity is incorporated in Northern Ireland.
2 Kellys Road
Killean
Newry
Co Down
BT35 8RY
Registered O￿lCe
Independent Examiner
SP McKeown & Co Ltd
Chartered Certified A￿ountantS, Registered Audiiors & Tax Advisors
5 Lower Catherine Street
New
Co Down
BT35 6BE
Bankers
Danske Bank
Newry
58 Hill SITeei
Newry
8T34 IBD
Page I

KILLEAN PLAYGROUP LIMITED
Strategic Report for the Year Ended 31 August 2025
The trustees. who are directOTS for the purposes of company law. present their strategic report for the year ended
31 August 2025. in compliance with s414C of the Compani¢5 Aa 2006.
FRnan¢ial revltw
Poliry on reserves
In line with recommended practice from the Charity Commisson for Northem Ireland, the playgroup ha5
established a rescTves policy to ensure ihe stability of the mission, programme. employment and ongoing
perations of the organisatton. The large¢ minimum reserve fund has been id¢ntifi¢d a5 £60,000 which cnsure5
thal the core activity of K&llean Playgroup Ltd could continu¢ during a period of unforeseen diLficulty in relation
to th¢ salarics, day to day running and in the evenl of redllndancies.
A proportion of these rtservc5 have to be maintained in a readily realisable form. Fundraising will continue on a
year to year basis.
The strateg￿e report was approved by the t￿Stee$ of the charity ot) 24 June 2026 and signed on it5 behalf by-
Mrs Paulin¢ Dowdall
Trustee
Collette King
'l-ru5tee
Pa8e 2

KILLEAN PLA YGROUP LIMITED
Trust¢es' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the
fjnancial statetnenis and auditors. report of the charitable company for the year ended 31 August 2025.
Obltetives And actÉvities
As per ihe constituiion, the company's obje¢iives and activitie5 are specifically restrict￿ to the following.. to
promote play based learnit]8 environmcnts for all children under statutory school age (hereinaftcr referred to as
the b¢n¢ficiariesl of Killean and it5 Surrounding greater waid area Ihcreinafter called the 'area of benefit")
wirhout distinctioD of age, gender, marital statu5. disability, scxual OTientation, nationality. ethnic id¢ntily.
poliii¢al or rcligious opinion, by associating ihe Statutory authorities. community and volllntary organisatiOn5
and the inhabitants in a common effort to advanGe education, and in particular.
lal to advance the education of the bcnefi¢iaries by the PTQV15ion of safe and 5atI5fying group play. with the
right of parenlslcarers to take responsibility foT and to become involved in the activities of the group and to
promote the preservation ofhealth of the beneficiaries,.
{b) to support the vision atjd values of Early Years- Ihe organisation for young children Ihereinafter called'Farly
Years,).,
(G) to advance any other exclusively ¢haritable purpo$¢ a5 the dirtttors tnay. from time to time. decide in
accordance with the law ofcharity.
The playgroup is open Monday to Friday 9.00 10 12.30 and employs a number of qualified staff. It provides a
facility where the childrcn catt learn in a safe and 5tiTnulatin8 enviroRmellt at their pace. The playgroup
works io provide the pre-school curriculum and is proud to have been recognised by Early Years with an
Accrediation. In setting tsur objectives and planning our activiti¢s foi the year the trustees have given careful
consideration to the Charity Commission for Northcrn Treland's guidance on public benefit lo ensure that the
activitlcs have helped to achi¢ve the cliarity's putposes and provide a benefit 10 ihe beneficiaries.
Going toncern
Manage￿¢￿t have considered a period of at least 12 month5 from the date of approval of these financial
%tsi¢ments as part of their assE55nient of the 8PPTOPTiatelle5s of ihe going concern assumption, and have
concluded that the going concern ba5i5 is appropriate.
Trustets ¥tnd o(fieers
The trustees and officers serving duTing thc year and since the year end were as follows..
Truste¢s'.
Mr% Pauline Dowdall
Mrs FionJuala ONeill
Collctte King
Mr Palrirk Mc Namee (resigned 12 March 2026)
Disclosure of information to auditor
Each tTUStce has taken 5tep5 that they ou¥ht to have tsken as a irustee in order to make themsclves awar¢ of any
relevant audit information and to establish that the ¢hiirity'5 auditor is aware of that informotion. The trustees
confirm that there is no rel¢vant inforniation that they know of and of which they know the audiior is unaware.
Page 3

KILLEAN PLAYGROUP LIMITED
Trustees, R¢port
The annual report was approved by the trust¢cs of the charity on 24 June 2026 and signed on its beha]f by:
Mrs Paulin¢ Dowdall
Trustee
Collette KÉn8
Trustee
Stru¢ture* governance avd managtment
org￿￿1s￿lI0nOl slruclure
Killean Playgroup is a ¢ompany limited by guarantee and accepted a5 ¢haritabl¢ by HMRC. The company is
also a registered charity with The Charity Commission for Northern Treland undeT charity number 101320. The
company was incorporated on 22nd February 2011. The company was established under a MeTnorandum of
Association which established the objects and powers of thc company, and is govcmcd by its Article5 of
Association. The liability of the members 15 lirnited in that every memlxr of th¢ company undertakes to
¢ontribute and amouni llot ¢xc¢edit]g £1 in the evetlt of the company being wound up.
Reriuitment dnd Appointment of Directors
The charity trustees are 21so directors of the company. Patrick McN8Jnee resigned a5 director during th year
this was th¢ only ¢hange durirtg th¢ p¢riod.
Organisation Siructure
The Board consists of fouT Trustees who administer the playgroup and meet monthly. The Board has appointed
Playgroup L¢adeT to rnanagc the day-to-day o]Krations of the Playgroup. The Playgroup Icadcr ha5 dclcgated
authority. within ttTtns of delegated approval, for operational mattcrs including staff supervisiot]. delivery of
Playgroup a¢tivities and budgetary management. Th¢ Pl8ygroup is affiliated to the Early Years organisation and
works very closely with their Early Years Specialist to ensuT¢ that Staff are upto-date with poli¢y and praLti¢¢
wiihin the sector. Staff also undertake regular training.
Page 4

KILLEAN PLAYGROUP LIMITED
Independent Examiner's Report to the trustees of KILLEAN PLA YGROUP LIMITED
('the Company,)
l Ttport to the charity trustes on my exajninaiion of the accounts of the Company for ihe year etkded 31 August
2025.
Responsibilities bASiS of report
As the charity's tru5te¢s of KILLEAN PLA YGROUP LIMITED (and also its dir¢ctors for the purpose5 of
company lawl yoll are responssble for ihe prepardtion of the accounts in accoTdance wilh the requirements of the
Companie5 Act 20061'the 2006 Act,).
Having satisfied mys¢lf that the accounts of KILLEAN PLA YGROUP LFMITED are not required to be audited
under Part 16 of the 2006 Act and are eligible for tndepeiidenl examillatiott. it is my responsibility to..
examinc the atcounts under section 65 of th¢ Charities Act (Northern Ireland) 2008,.
to follow the procedures laid down in the general Ditections given by ihe Charily Commission for Northern
Ireland under section 65(9llbl of the Charitl¢s Act; and
to slate whether particular matters have come to my attention.
I have examined your chariry's accounts as required under section 65 of the Charities Act and rny examination
was carried out in accordance with the gencral Directions given by the Charity Commission for NoriheTn Ireland
under section 65{9llb} of the Charities Act. The examination included a revicw of the accounting records kept
by the charity and a compari50n of th¢ accounts PTesented with those records. It also includes consideration of
any unusual items or dis¢losures in the accounts. and seeking explaTVdtions from you as charity trustttS
conteTnin8 any such matters.
Independent exarniDer's statement
I have completed my examinatiotj. I confirm that llo maiters have Come to my attention in connection with the
examination giving me cause to believe..
l. aceounting records were not kept in respect of KILLEAN PLA YGROUP LIMITED as required by s¢ction
386 ofthe 2006 Act., or
2. the accounts do not accord with thos¢ records. or
3. the accounts dts not comply with the accounttng requirements of section 396 of the 2006 Act other than
any requiretnent that the accounts give a'ttwe and fair view, which is TLOt a matter Considered as part of an
independent examination. or
4. the accounts have not been Prepared irt aCCOTdance with the methods and principles of lh¢ Statement of
R¢commettded Practice for acxounting and reporting by charities lapplicable to Charities preparing their
accounts in accordatlce with ihe Financial Reporting Standard applicable in the UK end Republi¢ of
Ireland (FRS 10211.
I have no conc¢rn5 and have come across no other matter5 in connection with the examination to which attentloll
should be dTawn in this report in order to enable a proper understanding of the accounts to be reached.
Shane M¢ K¢oH￿ BA114onsl FCCA
Chartered Certified Accountants. Registered Auditors & Tax Advisors
5 Lower Catherine Streei
N¢wry
Co Dow)
BT35 6BE
24 June 2026
Page 5

KILLEAN PLAYGROUP LIMITED
Statement of Financial Activities for the Year Ended 31 August 2025
(Including Incotne and Expenditure Aceount and St*tement of Total Recognised Gains
and Losses)
Unrestricted
funds
Restricted
funds
Total
2025
Note
llltome and F.lldowment5 frorn:
Dondlions and legacies
Investment income
20,991
691
87,161
108,152
691
Total income
21,682
87.161
108,843
Expertditure OD:
Raising funds
Charitsble a¢tivities
(2791
27,484
(279)
(92,395
64.911
Total expenditUTe
127.763)
164.911)
192,6741
Net {expenditure)lincome
Net mtsvement in funds
16,081)
22,250
16,169
16,0811
22,250
16.169
Reconciliation of funds
Total funds brou8ht fonYaTd
Totsl funds ￿rrIed fonvard
8,814
26.624
35,438
15
2,733
Unrestrlcted
fund5
48,874
Restricted
runds
51,607
Total
2024
Note
lthtome and Endowments from..
Donation5 and legscies
lllve5tment irtcome
10,960
120
55,443
66,403
120
Total income
11,080
55,443
66,523
Expenditur¢ on:
Raising funds
Charitable activitie$
{601
115,479)
{60}
160,6171
(45.138
I"otal expenditure
115,539)
{45,1381
160,6771
Net {expenditurellineome
Net tnovetnertt in funds
{4,4591
10,305
5,846
14,4591
10,305
5,846
RetontÉliAtion offunds
Total funds brought forward
13.273
16.319
29,592
Totsl funds carried fonvard
l5
8,814
26,624
35.438
All of the charity's activities deriv¢ from continuing operations during the above two periods.
The futJds breakdown for 2024 is showtt in note 15.
The notes on pages 9 to 17 foTtn an integral part of these fjnancial stat¢Ttketts.
Pag¢ 6

KILLEAN PLAYGROUP LIMITED
(Registration nujnber: N1606282)
Balance Sheet as at 31 August 2025
2025
2024
Note
Flxed a58ets
Tangible assets
10
598
537
Current #5$et5
Debtors
C&sh at bank in hand
714
120,739
144
103.754
12
121,453
103.898
Creditor5: Amounts fAlling due within ont year
Net Current assets
13
{2.8371
(1,3901
102,508
Total assets less ¢urrent li2bilities
119,214
103,045
Creditors: Amounts falling due after more than one year
Net a55ets
14
167,607)
167,607
51,607
35,438
Funds of the ehArity:
Rtstrieted income funds
Restricted funds
48,874
26.624
Unre$tritted intome funds
Unrestri¢td funds
1733
8,814
Total funds
15
51,607
35,438
For fjrwjcial year etlding 31 August 2(>25 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating io small companies.
Direciors, responsibilities..
The members have not required ihe charity to obtatn an audit of its a¢¢ounts for the year in question in
a¢¢oTdance wilh section 476; and
The dire¢ioTS acknowledge their responsibilit1¢5 for complying with the requirements of the Act with ￿sPeCt
to ac¢ounting records and the preparation of accounts.
The fjnattcial statcments on page5 6 to 17 were approved by the tTU5tee5, and aulhorised for issue on 24 June
2026 and 5ign¢d on their behalf by..
MTS Pauline Dowdall
Trustee
Collette King
Trustee
The notes on pages 9 to 17 form an integral part of these financial statements.
Page 7

KILLEAN PLAYGROUP LIMITED
Statement of Cash Flows for the Year Ended 31 August 2025
2025
2024
Nott
Cash flows from operating activitie5
Net cash income
16,169
5.846
Adju5tm¢llt$ to cash flows from non-cAsh iten
Depreciaiion
Invesimenr income
149
(691)
134
{1201
15.627
5,860
Ivorking tapital adjustrnent5
Ilncreasclldccrcase in debtors
Increase in credito
{570)
1,447
95
95
13
Net cash flows frotn opeiaiing activities
16,504
6.050
Cash now$ from investing activitie5
Interest rcccivablc and Similar income
Purchase of tangible fixed a5S¢t5
691
1210
120
13301
io
Net cash flows from investing activities
481
1210)
Net increase in cash and cash equivalents
16,985
5,840
Cash and cash ¢quival¢nts at I September
103,754
97,914
Cash and cash equivalents at 31 August
120.739
103.754
All of the cash flow5 aT¢ d¢Tived frotn continuing operatiOll5 during the above two periods.
The noies on pages 9 to 17 form an integral part of these financial statements.
Pagc 8

KILLEAN PLAYGROUP LIMITED
Notes to the Finaneial Statements for the Year Ended 31 August 2025
ChArity status
The ¢harity is a chaTity private company limited by guarantee and consequently does not have share capital.
Each of the tnjstees is liable to contribute an amount not excc¢ding £1 towards the &ss¢ts of the charity in the
event of liquidation.
The charity is registered in Orthem Ireland.
Th¢ address of its Tegistered offjce is:
2 Kellys Road
Killean
Newry
Co Dowi
BT35 8RY
These financial ststetnenÉ5 were authorised for issue by the trustees on 24 June 2026.
2 Aetounttng policies
Summ9ry of Signifiegnt 2e¢ounting policies kty accounting estimates
The principal accounting policies applied in the preparation of th¢5e financial statctn¢nl$ are set out below.
These policies have been consistrntly applied to all the years piesented. unless otherwise slated.
Statement of eompliance
These financial slatctn¢nts have been prepared in accordance FRS102, The Financial Reporting Standaid
appli¢able in thc UK and the Republic of Ireland,, the Statement of Recommended Practice applicable 10
charities preparing their accounts in a¢¢ordancc with the Financial Reporting Standard applicable in the UK and
Republic of Lreland IFRS102) (Charities SORP (FRS10211, thc Charities Act (Northern Irclandl 2008 and
Companie5 Aci 2006.
Basis of preparatlort
KILLEAN PLAYGROUP LIMITED meets the definition of a publi¢ benefit entity undcr FRS 102. Assets and
liabilities are inilially Tecognised ai historical cost or transaction value unless Otherwise stated in th¢ r¢l¢vant
accounting policy DOI¢S.
Going concern
The 1ruste0￿ consider that there are no material uncertainties aboui the ¢harity'S ability to continue as a going
Concern nor any significant areas of unccrLqinty that affect the carrying value of assets held by ihe chaTity.
Income endowment5
All income is recognised on¢e the charity has entitl¢meni to the income. it is probable thai ihe income will be
received ar￿ the amollnt of the itlcome receivable can be measured reliably.
Page 9

KILLEAN PLAYGROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2025
Donoilons ahd legacies
Donations are recognised wh¢n ihe charity has been llotified in Mryiting of both the amount and settlement date.
In the event that a donatiott is subjett to ¢onditlQll5 that require a level of perforniance by the chariry before the
Charity is entitled to the funds, th¢ iDCOme is deferred and not rccognised until either those condi¢ion5 are fully
met, oy the fvlfilment of those conditions is wholly within the control of the chartty and it is probable that these
conditions will be fulfilled irt the reporting period.
Legacy sifts are recognised on a us¢ by case basis following the grant of probate when the
8dministratorlexecutor for the estate has communicated in writing both the amount and settlement date. Irt the
event that the gift is in the form of an asset other than ¢ash or a financial asset traded on a recognised stock
exchange. recognition is subject to the value of the gift being reliably measurable with d degree of teasonable
a¢ruTacy and the title to the asset having been iransferred to the Charity.
Grunis reeelvtsble
Grants are recognised wh¢n the charity ha5 an entitlement to the fijnds and any ¢onditio]]s linked to the granis
have been tnet. Where performance conditions are 4ttach¢d to th¢ grant and are >'et to be met, the income is
recogrtised as a liability and included on the balance sheet as deferred incom¢ to be released.
Divid¢nds are Tecognised once th¢ dividend has been declared and notification has beett r¢¢eived of the dLVLdend
due.
Expenditure
All expcnditure is recognised once there 15 a legal or constructive obltgation to that expcnditure, it is probable
settlement is required and the amount Can be measurcd reliably. All cost5 are allocaied to the applicable
expellditur¢ heading thai aggregate sitnilar costs to that category. Where costs cannot be dire¢rly attributed to
particular headin8S they have been allocated on a basis consistent with ihe u5¢ of resources, with cetttral staff
costs allocated on the basis of time spent, and depreciation charges alloc2t¢d on the porlion of the asset's us¢.
Other support Costs are allocated based on the spread of Staff cost5.
Raisingfunds
These are costs incurred in attracting voluntary income, Ihe management of invesknents and those incurred in
trading activities that raise funds.
Chllritttble aciivities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its aciiviiies and 5¢Tvices
for its beneficiari¢5. It includes both c05t5 that Gan be allocat¢d directly to such activities and those costs of an
indirect nature necessary to support them.
Support e05t5
Support Costs include tentral functions and have been 211o¢a¢td to activity cost categories on a basis ¢onsisient
with thc use of resourc¢s, for example. allwating property c05t5 by floor areas, or per Capita, staff costs by the
time spent and other cost5 by their usage.
Covernanee e05ts
These includc the costs attributable to the charity's compliance with constitutional and statutory requir¢ments.
including audit, strategic manageTnent and trusteeg meeting5 and rcimbursed expen5¢S.
Page 10

KILLEAN PLAYGROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2025
Government grAnts
Government grants are recognised based 00 the accrual model and ar¢ measured at the fair va]ue of the asset
received or receivable. Grants are classified as relating cither to revenue or to assets. Giant5 relating to revertue
are recognised in income over the period in which the related costs are recognised. GTants relating to assets are
Tecognised over th¢ expected useful lifE of the asset. Where part of a grant relating fo an asset is deferred. it is
Te¢ognised as def¢rr¢d income.
Taxgtion
'rhe charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Fin2n¢¢ Acr 201 O and
therefore it meets the dcfinition of a charitable company for UK corporation tax purposes. Accordingly. the
charity is potentially exempt fToni taxatiot) in respect of income or Capital gains received within categories
Covered by Chapter 3 Part I l of the c.orporation Tax Act 2010 or Section 256 of the Taxation of Char8eable
Gain5 Act 1992, to the extent that such inco￿¢ or gains are applied txclusively to charitable purposes.
T*ngible fixed asstt5
Individual fixed èssets costing £1 00.00 or Tnore are initially rccorded at cost, less any substqu¢Dt accumulated
dept¢ciation and subsequent accumulared impairnient losses.
Deprecigtion and amortlSAtio
Depreciation is provided on tangible fixed asset5 50 as to write off the cost or valuation, less any e5titnated
residual value, over their expected us¢ful economic life &s follows:
Asset cl9$$
Plant and machinery
Depreciation method and rate
20Vv Tedu¢ing balance basis
Trade debtors
Trade debtors are a]nounts due from Customers for merchandise sold or services performed in the ordinary
ourse of business.
Trade debtors are re¢ognised snitially at the transaciion price. They are subseqyenlly measured at amortised tost
U5Lng the effective inieTe5t method, less provision for impairment. A provision for the impairment of trade
debtors is established when there is objective evidence ihat the charil), will not be able to collect all amounts due
8¢cording to the original temis ofthe receivables.
Cash and cash equivalents
Cash and ¢ash equivalcnts comprise cash on hand and call deposits. and tsther short-term highly liquid
investmcnts that are readily convertible to a known amount of cash and 5ubj¢ct to an insignificant risk or
change in va]ue.
Pagell

KILLEAN PLAYGROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2025
Borrowings
Inierest-bearing borrowings are initially recorded at fair value. net of transaction ¢osts. Interest-bearing
boTrowings are 5ub5¢qu¢ntly carrid at amortised cost, with the difference between the PTOteeds. net of
tTansaclion costs. and the arnount due on redemption bein8 recognised as a charge to the Sia¢ement of Financial
Aciiviiies over the period ofihe relevant borrowing.
lllieresi expense is recognised on the basis of the eff￿tIVe interest method and is included in interest payable
and similar charges.
Borrowing5 aTe Gla5sifid a5 current liabilities unles5 the charity has an unconditional right to defer settlement of
the liability for at least twelve months after the reporting date.
Foreign exehan%e
Transaulivns In furei¥n curtencigs are recorded at th¢ rét¢ of exchange at the dale of the transaaion. Monetary
assets and liabilities d¢nominat¢d in foreign currencies at the balance sheet date r¢port¢d at the rates of
exchange prevailing ai ihat dale.
The re5uIt5 of overseas operations are translated at the average rates of exchange during the period and their
balance 5heet5 at the rates ruling at the balance sheet dale. Exchange diffeTence5 arising on translation of the
opening net ￿5¢tS and results of oversc&s operations are reported in other comprehensive income and
accumulatcd in equity (attributed to non-controlling interests a5 appropriatel.
Other exchan8¢ differences are recognised in the Statement of Financial Aciivtties in the period in which they
aris¢ except for..
11 exchange differences on transa¢tions entered into to hedge certain foreign currency risks (see above).
21 exchange differences arising oti gains or losse5 on non-monetary items which are recobmised in other
omprehensive income. and
31 in the case of the consolidated financial statements, ex¢hallge differences on rnonetary items receivable from
or payablc to a foreign operation for which settlement Is ncither planned nor likely to OCCUT (therefore forming
part of the nei investment in the foreign operation). which are re¢ognised in other comprthensivc income and
reported under equity.
nd structure
Unresiricted ittcome fllnds are general futlds that are available for use at the trustees discretion in ￿nher￿n¢¢ of
the objecttves of the charity.
Restricted incorne funds are those donated for use in a particular ar¢a or for specific purposes. the use of which
is restrict¢d to that area or purpose.
3 Ineome from charitable activities
Page 12

KILLEAN PLAYGROUP LIMITED
Notes to th¢ Financial Statements for the Year Ended 31 August 2025
Unre5tri¢ted
futhds
General
Restrkited
Total
fund5
FundraisÉng
Playgroup Fees
SELB Grants
Unifonm sales
10.548
9,799
10,548
9,799
87,161
645
87,161
645
Total for 2025
20,992
87,161
108,153
Total for 2024
10,960
55.443
66,403
4 lrtve5tment in¢ome
Unrestrleted
fund$
General
Total
fund5
Inierest receivable and similar in¢ome'
Interest receivable on bank deposits
Total for 2025
691
691
691
691
Total for 2024
120
120
5 Expenditure om eharitable attlvities
Unrestrleted
runds
G¢n¢rpl
Restricted
fllttds
TotAI
funds
Note
25,379
395
,710
25,379
65,306
1,710
Staff costs
Governance costs
64,911
Total for 2025
27,484
64,911
92,395
Total ftsr 2024
15,479
45.138
60,617
Unrestritted
funds
Gener81
Restricted
funds
Other
funds
Total
2025
Total
2024
Charitable activites
25,774
64,911
1,990
92,675
60,677
Page 13

KILLEAN PLAYGROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2025
Activity
undertaken
dir¢ctly
Grant funding
of Bctivity
Total
e%peJ]diture
Charitable activity
25,774
64,911
90,685
Tvt*l fvr 2024
13,994
45.138
59.132
6 Trustees remuneratlon and expenses
No trustees, nor any persons Connected with them, have received any remutL¢ration from the charity during the
ycar.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
7 Staff eosts
The aggTegat¢ payroll costs were as follows..
2025
2024
StAff costs during the year were:
Wages and salltiies
Pension costs
Other staff c05tS
64,045
896
365
41,385
939
65.306
42.324
The monthly aver￿¢ numb¢T of persotL5 {including senior management I leadership ieam) employed by the
charity duTing the year expressed a5 full time equivalcnts was as follows:
2025
2024
No
Average number ofemployees
No ¢tnployee receiv￿ emoluments of more than £60,000 during the year.
8 Independent eyaminer'$ remuneratio
2025
2024
Examination of the financial statements
1.710
1,485
Pag¢ 14

KILLEAN PLAYGROUP LIMITF,D
Notes to the Financial Statements for the Year Ended 31 August 2025
9 TgxAtion
The charity is a registeTed charity and is therefore exempt from tlxation.
10 Tangible fixed as5et$
Furniture and
equipmeDt
Total
Cost
At I September 2024
Additions
1.930
210
1.930
210
At 31 August 2025
2,140
2,140
Depreclatlon
At I September 2024
Charge for the year
1,393
149
1.393
149
At 31 August 2025
1,542
,542
Net book value
At 31 August 2025
598
598
At 31 Au8USt 2024
537
537
11 Debtors
2025
2024
Oth¢r debtors
714
144
12 Cfish and cash equivalents
2025
2024
Cash at bank
120.739
103,754
13 Creditors: amounts f*lling due within on¢ year
2024
Other ¢reditors
Accru￿$
1,287
1,550
1,390
2,837
1,390
Page 15

KILLEAN PLAYGROUP LIMITED
Notss to the Financial Statements for the Year Ended 31 August 2025
14 Credktors: Amount5 falling due after (bne year
2025
2024
Other loan5
67.607
67.607
15 Funds
Bglgnee at I
September
2024
IntorniDg
re50urte5
Resourtes
expended
Balance at 31
August 2025
Unre$trÉcted fund5
General
8,814
21.682
(27,763)
2,733
Restricted funds
26,624
87,161
(64,911)
48.874
Total fund5
35,438
108,843
92,674
51.607
Balance At I
Sept¢mb¢r
2023
Intoming
re50urte5
Resourtes
expended
BalAn¢¢ 4t 3A
August 2024
Unrestrtcted funds
GeneTal
13,273
11.080
(15,539)
8,814
Restri¢t¢d fund$
16,319
55.443
{45,1381
26,624
'rotal fund5
29,592
66.523
(60.677
35,438
16 Analysts of net 2$$¢ts between fuDd5
Unrestricled
funds
General
Total funds at
31 August
2025
Rutrieted
funds
Tangible fjxed assets
Current assets
Current liabilities
Credilors over l year
Total net assets
598
120,525
11.5501
167.607)
598
121.453
11.550)
167.607)
928
51.966
928
Pag¢ 16

KILLEAN PLAYGROUP LIMITED
Iyotes to the Finaneial Statements for the Year Ended 31 August 2025
Unrestricted
funds
General
Total funds st
31 August
2024
Restrldcd
funds
Tangible fixed assets
uryent assets
537
101933
11,3901
167.6071
537
103,898
(1.3901
167,607
965
Current liabilities
CTeditors over l year
Total net assets
34,473
965
35.438
17 Related pirty trAnsaetlons
During the yedr the charity n￿de the following r¢lated party transa¢tion5'.
Killean Playgroup
(Ktllean Playgroup Limitcd took over the trade of Killean playgroup lunin¢orporaled entity). Killeall Playgroup
loaned an amount of £67,606.93 to the limited company. This dcbt is not secured)
At the balance sheet date the amount due to Killean Playgroup was £67,607 (2024- £67,607).
Page 17