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← Roundabout Playgroup

2025-06-30-accounts

Charity registration number NIC101430 (Northern Ireland)

ROUNDABOUT PLAYGROUP

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

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LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs M McLaughlin Mrs A McGuigan Mrs A Heaveron Mrs A Burke Mrs C Brolly

Management Committee Meabh McLaughlin Chairperson Adele Heaveron Treasurer Leona Mullan Playgroup

Playgroup Leader

Charity registration

Independent examiner

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|||| |---|---|---| |Northern|freland| |PFS Accountants|and Auditors|Ltd| |122|Main|Street| |Dungiven| |Co|Derry| |BT47|4LG|

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NIC 101430

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|||| |---|---|---| |Bankers|Ulster|Bank| |30-32|Catherine|Street| |Limavady| |Derry| |BT49|9DB|

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CONTENTS

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|||||| |---|---|---|---|---| |Page| |Trustees|report|1-2| |Independent|examiner's|report|3| |Statement|of financial|activities|4| |Balance|sheet|5| |Notes|to the|financial|statements|6-10|

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- “ROUNDABOUT PLAYGROUP TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2025

The Trustees presents its annual report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of ireland” and the Charities SORP “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)”.

Objectives and activities

The group is established to promote play based leaving environments for all children (herein after referred as the beneficiaries) of the Dungiven and its surrounding environs in County Derry (hereinafter called the area of benefit). Without distinction of age, gender, martial status, disability, sexual orientation,nationality, ethnic identity, political or religious opinion, by associating the statutory authorities, community and voluntary organisations and the inhabitants in a common effort to advance education, and in particular fo advance the education of the beneficiaries by the provision of safe and satisfying group play, with the right of parents/careers to take responsibility for and to become involved in the activities of the group and to promote the preservation of health of the beneficiaries and to support the values and prinicples of Early Years.

Achievements and performance

Significant activities and achievements against objectives

Roundabout Playgroup promotes play based learning environments for all pre-school children. All children accepted regardless of religion, ethnic identity. Staff work hard to plan activities which are educational to advance children's learning. Children enjoy 2.5 hours of play in a safe and secure environment, children also receive a nutritious snack during the session. Parents are fully involved in the group through monthly bulletins, settling in reports and individual conversations to ensure parents are aware of their child's progress.

Financial review

As at 30 June 2025 the charity had total charity funds of £13,015 resulting from a net loss of £2,879 in the period.

Structure, governance and management

It is managed by Elaine Coyle Chairperson, Adele Heaveron - Treasurer and Leona Mullan Playgroup leader.

The members of the Trustees who served during the year and up to the date of signature of the financial statements were:

Mrs M McLaughlin Mrs A McGuigan Mrs A Heaveron Mrs A Burke Mrs C Brolly

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-- “ROUNDABOUT PLAYGROUP

TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

The Trustees report was approved by the Trustees.

Mrs M McLaughlin Trustee

Mrs A Heaveron Trustee

22 April 2026

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~ ‘ROUNDABOUT PLAYGROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROUNDABOUT PLAYGROUP

| report on the financial statements of the charity for the year ended 30 June 2025, which are set out on pages 4 to 10.

Respective responsibilities of charity Trustees and examiner

As the charity's Trustees you are responsible for the preparation of the financial statements in accordance with the Charities Act (Northern !retand) 2008.

It is my responsibility to:

Basis of independent examiner's report

| have examined your charity financial statements as required under section 65 of the Charities Act (Northem ireland) 2008 and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern treland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, 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 that:

Independent examiner's statement

| have 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, | have found no matters that require drawing to your attention.

PFS Accountants and Auditors Ltd 122 Main Street Dungiven Co Derry BT47 4LG 22 April 2026

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STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 40,791 54,944
Total income 40,791 54,944
Expenditure on:
Raising funds 4 32,027 35,624
Charitable activities 5 11,643 11,672
Total expenditure 43,670 47,296
Net income/(expenditure) and movement in funds (2,879) 7,648
Reconciliation offunds:
Fund balances at 1 July2024 15,894 8,246
Fundbalancesat30June2025 13,015 15,894

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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~ ‘ROUNDABOUT PLAYGROUP

BALANCE SHEET

AS AT 30 JUNE 2025

2025 2024
Notes £ £ £ £
Current assets
Cash at bank and in hand 13,015 15,894
Net currentassets 13,015 15,894
The funds ofthe charity
Unrestricted funds 10 13,015 15,894
13,015 15,894
Thefinancial statements were approved by theTrustees on 22April April 2026
Mrs M McLaughlin MrsAHeaveron
Trustee Trustee

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* “ROUNDABOUT PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Charity information

The charity is registered charity in Northern Ireland and is unincorporated. The address of the principal office is 8 Beech Road, Gortnaghey, Dungiven, Co.Derry.

1.1. Basis of preparation The financial statements have been prepared in accordance with the charity's governing document, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the Trustees has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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~ “ROUNDABOUT PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.7 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

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|||||| |---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Donations|and|gifts|3,071|44,352| |Legacies|-|5,055| |Grants|37,720|5,537| |40,791|54,944|

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4 Expenditure on raising funds

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|||| |---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Trading|costs| |Staff costs|32,027|35,624|

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

5 Expenditure on charitable activities

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||||||||| |---|---|---|---|---|---|---|---| |Total|Total| |2025|2024| |£|£| |Direct|costs| |Rent,|heat &|light|1,858|1,443| |Insurance|595|520| |Telephone|514|784| |Professional|fees|500|515| |Building|Maintenance|-|332| |Resources|and|equipment|5,542|3,331| |Early|years|959|2,019| |Cleaning|and|consumables|8|419| |Bus|hire|520|320| |Trips|970|1,426| |Bank|charges|119|143| |Sundry|58|420| |11,643|11,672| |Analysis|by|fund| |Unrestricted|funds|11,643|11,672| |Net movement|in funds|2025|2024| |£|£| |The|net|movement|in funds|is|stated|after|charging/(crediting):| |Fees|payable|for the|independent|examination|of the|charity's|financial| |statements|500|515|

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7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was:

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||||| |---|---|---|---| |2025|2024| |Number|Number| |4|4| |Employment costs|2025|2024| |£|£| |Wages and|salaries|32,027|35,624|

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~ ROUNDABOUT PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

8 Employees

(Continued)

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

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||||||||| |---|---|---|---|---|---|---|---| |At1|July|2024|Incoming|Resources|At30|June| |resources|expended|2025| |£|£|£|£| |General funds|15,894|40,791|(43,670)|13,015| |Previous year:|At|1|July|2023|Incoming|Resources|At30 June| |resources|expended|2024| |£|£|£|£| |General funds|8,246|54,944|(47,296)|15,894|

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11. Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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