COMPANY REGISTRATION NUMBER.. NI 059723 CHARITY REGISTRATION NUM8ER.' NIC 101680 Llttle Acorns Playgroup Derrynoose Unaudited Financial Statements For the year ended 30 June 2023 111 111111 *ACY8LIAZ" 0610312￿14 COMPANIES HOUSE Little Acorns Ptaygroup Derrynoose Finan¢ial 5tatemenl$ for the year ended 30 Jun• 2023 Contents Paoe Trustees, Annual Report Ito2 Independent examinerf5 rtport lo the Trustees Statement of financial aclivit18S Statement of financial position No18S to the financ￿1 statements 6t0 11 Acovn4 P￿￿Ou￿ Oorryhr￿•• FInanc￿$1￿¢￿Il0ntstOrth• y•#i￿ded￿Ju￿&202J al8￿$04￿￿01SoIthÈ¢hafityttrthe purposes ofts Compall￿ Act2006. PTe$eni And Ihe unav¢it¢dfitsn¢ial stst¢m¢ntsof IhBchaiityK￿IThty 30June 2023.Thè e prov￿￿5 a1ihest3krnert0fReD2rnff*r￿Pr￿￿￿ls0RP>FftS 102 A¢UWting R¢puMnB by Charilifjs, In 2014. ¢hèThty LifdgActyns Pwup Derrynoos C￿lty trfi$lr*iof* numtygr eDmp*hy rtglstf•tkn Nl 0597¥J vSnclp¥l offi¢e 38 Fe1Q￿B09d ATmagh BTeu 3DH Truste IrsGllknTh k4urphy M¢s K*1 ￿rm$h iysK8rryMtCreesh Mt5 08n￿o TornJThy AddB M￿￿111￿ Den$e MuTr#V klts Joanw O'Neill k15LeshADsc¥JrnL* rs Nue*tTh F¢ MiylAardnaGrlbbon MrsReshiaa klui MrsCatheiK* Br¢en cow￿￿y$e¢rthry Mrs D(*inèXelty AceèunfaTrts 49 ￿v￿cle9 R Cts. NJmagh BT603EE lo¥erja￿ oThO M0no9•rnert The ryffimittee 8th0s4￿jslr4tsi￿ dire¢tion ofthe gre s¢￿1 %bithtr* r•i•nL%and Th• ¢tymm*w¢rrfure tre8roupJflr￿￿l￿r￿IKK￿￿fg5LWX￿#¥rt dqpweffèeirAty￿lft the InltrrÈ5*0I1he th1hj￿Tr Llltl• A¢oms PIBYWOUP Derrynoose FIna￿l*l Statement4 fr*rthe yearended 30 Juné 20¥J Trustees, Antrual Reportlconlfjnuedl ObJoctl¥•s aThd W￿are a ￿1 ￿3&¥Cup. ¥*ho aim to edueèk child￿Tr in ￿arning lhffj￿h plèy. We WOVi¢* opwrtunlties forchiWr6Th th$coverlh¥l leainin9 i5 fun. p￿Y15 8 Vltsl part ol d8vebpThenlfor youn9 Child￿Th. Atitsnding OLYplaygroup. a ehild can acquire Ihe $kilb to help them devtrlop phyBK*ly. iniele¢tually. ernoliona11y ano We seek lo Pro￿￿t* ￿l¢raCtio￿ wrfb ￿MmUnity by tegularlyvi%itifl9 ol intÉresl ènd fèmlly ¥¢bvihÈS. We clea￿ a d￿￿linEd environrf*Trl In ¥vhi chIld￿n learn ￿ conliol Iheiro¥¥n bebavlour. fael gr*Jd about tbemsefve5. become Independeni and reswnsible. Throu9h annual Earfyyeais, DENI and social seP￿ceS inspect1￿5 w6 ensure ihatw have a w@11 njn pl0￿roup and ¥lrive to maintain Ihis high standard for many yvars to ¢omÈ. This Is a￿1￿¢ bEntfii lo the chiwren and fprnile5 who altenLI tho p￿yg￿uP curT8ntly iNJt Outlulurg intake ¢1 thildren In Ihp ¢omMvi￿ty. The Playgwup Kg bya cornmthg lor TfttstèÈslwlh Chairp¢ts¢n, S8¢ret¥ry$hd T1È8SU￿r-M#infy of Pèr$nts Iron) Currentyearint¥k8 of tthi￿r￿, With 8¢tt V•VK)LJS ￿8[5 Crynmit￿è mèmbors al$¢ st85ry￿ Th* CommiN00 tn¢èi$ rÈgularlyand Is r¢swnsibl& lorensuihig thaith• play9foup Compl￿ with its awns And wwrtyAnd iewsiblyman4ed lor Ihe wod tsl ils benef1c￿e5. Publ1¢ Benefft The d1￿ct bewfrt Ihat from lh￿ purpose enh3nury thedevelopfflenl educat￿)nCl￿)EaI children in Ihe 6 *eaS ol leamitKJ re4￿￿d by PEEP (Prfy-sehooleducalltsn exp9n$￿ffl pitymmmel This purpose also directty b8nefils the child￿n In thÈir1iansii￿ft to thek chtheè of pnmary schMI In ihe grè&. T￿ms benefit ￿ eV￿ented IhFough ￿artY In5peelion5 by Ar￿￿91 seNices and DENI (Depèrtment tsf Educat￿n In Nonhern Ireland) of ¥¥h￿h thpii pKttdwes we adhere to, also by the amunt 0[￿￿11￿ sp￿ie?￿DnS we gellrrjm parenis whowsh theirchild 10 beeniolled in ihe p￿ygrOUp. The berter￿lan85 or t￿5 purpose ale tth children %*bo attend. iheirfami1ies also the famil￿WhO Wb%h J*ir chipjren to a118nd in the future. 8y carTriry oul oui puryM>ses. C￿￿jr0D al& Ihen wel equippBO and prepar& to copB V•ikn moving inlo primary 5chwl educat￿￿ which in bjm abo b￿9￿1$ the wirnary sthtK)I Ilw lo atteno. A prlvale benèfit io Ourirusiees be galnlry of ski115 throw finance and admini4tralro&lundbns t￿ugh folowing carred governan￿ guthlines, arengce55ary bènefits bul ￿GI￿e￿I¥l thE￿I01* nÈcÈssaryl¢r Ihe successlul ￿nn￿g ol organisaboD in ca[ry￿¥ out our putposes. AEecryyJ private benefil *8in I￿ld￿tal. 15 that Mostujmm￿￿t ￿mbe￿ N8vè thildren whtsaii&)d Ihe playgroup andwho benefit trom our purpis88 Ev•ryye•F Th￿￿MMIttee r￿MberS ar& elect£d, due to the new inL4keof children and sc th￿ inewroble. bul ne¢e$$8ry ￿vale benefit IA ordèr ￿ keep the organisabtin running. Fil)anclal ￿¥1•W Th$ p1a>9ft)up rfitys On yi•nts from ihè Educauon Aulhorltyfora subslBnUal WOPDrtion of Its In adthbon sub$crlpWon$ from parents and generpj fundialsiroconlnbule tolhe daylo day e0515. ￿$1 financia1 yearl1* O￿n￿sti￿n ieport8d a dèfieitof £J.94812022-deficit£7.242}. ReseThvJ have f¥Uen to £41.674 120>- £4S.8201 Whil¢ IkEse unYesMrtg0 reseNes ha￿ fallenfvygie sutficienl io Durre$eNo¥ pdi¢y¥%thi¢h aims ID hild a minimvm or £34.000 to *n5we Ihe rI•￿roup meots al lIa￿l￿e5 as theyfalldue fora perityj ¢1 •iitasl 6 n￿n￿ls Thgtrust4és' annual r¢rKrt¥¥a$ 8ppfoYs¢ Dn 18th January2024snd on bah￿1 Of the bowd of trv$tees by". Gillian ￿rphY Trustee Den*eT0m￿V T￿￿t¢ Llttle Playgroup Derryn¢VJse Flnanclal Slalemerlts foi ihe yearenrfed 30 June 2023 IndBp•nd*n¢ EM•rnin•e$ ftqportto tho y￿s1¢e￿ ol L4tt1e Playprovp Oerrynoo*forlhoye•r Ènded 30 Jtsne 2023 I reportlo ihe li￿tee$ on my6xamin$bon olthÉ i)nanthal SL1￿MEntS0f LIlUe A￿rn$ Playgroup DeiryTvJose llhe chanvlfor anded 30 June 2022. REAponslbMillo4 and b**is of rtpovt A8 ihe truslees of the chaiity YDU Afe fesp0Tr51bk toi the yepar£t￿n of the finafflual slJteThwnty in accordance [￿h ihe requyernents of the CbathsAcl (Northem Ireland) 2W8 Ilhe tOO8 Acr}. A150, a5 diredors of wrnpany YOU are responsitAe for thÈ preparationof Ihe nanc￿1 51afements in accordance with the r•guiiements of the ¢ornp¥ni@s Act2￿6 Ithè'20(k8 ACVI. You are saii$fiÈd Ihat your chartty not W￿u1r8d by ¢haritylawor￿￿va￿Y io be audited and have chosen ins￿￿ to have an Ir￿ePendent e￿m￿lai￿)n. I rawrt In respethol my exarninalKn ollhg chariV5 I￿a￿la1 5tatemonts as ctyri*¢ wtvndèr sècbtsn 65 of ihe 2008 Act. In carfying out my 8x8minalioh I h¥ve Ihty 9¢n$￿1 dif¢¢bo￿91v0n tsyt￿ Chxlty Comrni￿l0n for Northern Irda￿ undersecbon 6519llbl•l 200B Indkp•ndÈntex•mlheVs stètement I have CLvnpl&led myt￿mination. l ¢onfim that have ¢omo kn myattenkn In ¢onnectsonvAth my ?¥arninatiDll rne ¢¥vso lo b&liev8 that in anymgieiial respÈrt-. 1. accountiw re￿r&￿v￿re wl kepl as féquiwd bysethn 63 oflho 2008 A¢1 and 9eckn9 386 aThJ 387 oflhe CornpaniesAc12006." or 2. the finantha1 Sistemen￿th noia&*rd wlh those Tecords,. or 3. the siatemML8th noi¢x%nply wlth the accounUrrfJ requirefflenis Ol￿E 2008 All and thp Act 2￿6.. or 4. the financial sialgmentsth notc￿￿￿V with applicwblè wuiièmÈTh15 i￿n￿ArnIng the lorm and conienl of accouDls sei¢uI ih th¥ Chaiitie5 (Accounts an¢ RO￿rt￿l RÈwlatyans 2008 Olh¢r than anyrequiremènt thai Ih? accounls gryo a f¥irfv•vknich is not mattor¢on*u•ffjd A$ p•rtC*l an iAdepeTrdeni examination. I c4nfirm ihal there are no othgr m•ttets tr>thith altenlmshould be dith¥n * 2noble a proper underslaDdiw of th8 to be reathed. Lffj Llsa Moynagh 6[￿h1ViS￿￿ A(thuntsncy In¢tFpendent Examkner 29th February 2024 Littlo Acorns Playgroup Derrynoose Flnancial Statements for the year ended 30 June 2023 Ststtmont of Finaneial Aetivities forthe yèar ènded 30 June 2023 2023 2022 Ineome & Endowments Fundirvj Sponsorship Interest 1ntom8 Registration lees Total lrncome 60,816 9.488 58,911 3.750 12 320 70.623 62.673 Expenditure Wages & PAYE Telephon8 Maintenance & Repairs L¥ht & Heat Legsed equipment Bank charges Equipment & To￿￿ Advertising & Staliorwry Insuffjnce Fotsd & Sundry Expens88 Depw¢iation Accountancy & Professional fees Rent Excurslons & Event$ Stsff pension o)ntributions Stsff training & Travel costs Totsl expendlture 148,8101 15881 11,0401 11,7551 17521 136,5581 16581 14,9671 11,4071 11,3001 1531 17961 12,9591 12,0651 19,5831 12,4871 11.6801 12,7031 16.2601 110.5831 11.6611 11,30Q) 18641 11.3881 108 74,571 17851 69,915 Net expenditure and net movem*nt in funds 3,947 7,242 Reconciliation of funds Total funds brought f0V￿ard Totsl funds carrled fO￿ard 45,622 52,882 45.622 The staternenl of financial actwitie5 include5 all gains and losse5 recognised in the ye8r. All Income and expenditure derive from Continuing activitles. Llttlg A¢orn¥ Pl&￿1•up Dèrryho￿ Flnancial St•tém•1￿1orIhO yèar•ndéd 30 JUM 2023 Statemèrf of Fln•n¢i•l Posltion •$ •t 30 June 2023 2023 2022 Note Flxtd Assèts Tangible Fimed As5els 19,187 Curronl A*s0ts Debtors Bank and &%$h 30,358 Curr•n¢ Lhbllhhs 2,470 41.874 3,925 45,620 Net Currnnt Asse15 Represented by.. Opening reserves Deficit forthe year Totsi Equity 10 45.621 3.947 41.674 52.862 7,241 45,621 For the year endln9 30 June 2023 Ihe eomp8nysv8s enlrflsd lo exempbon Irorn audit under section 477 of thè Compan￿5 Act 2008 rtlalin9 ￿ smau wmpan*$. The membets have not requi￿￿ the company ￿ obtain An audit ofls financ￿1 ststements for the year In qLEslion In ac¢ordan¢e with seclbn 476 The direuors acknowlpdge their reswnsibilitie$ for complwng wlh Ihe requirements ol I Act with respeth ￿ 8¢couniing recordg and preparation of ffinanC￿l slatements. Th8se finan￿al staiemeftis havtr b&ert pr8p*red and d8lwed Sn act￿danC•￿1h Ihe provisions applirablp to compan￿5 subject 10 the small companies, regime athy accoidance with FRS 102 The Financial Retorting Slandard applcablp in the UK and Republic of Iieknd,. Th85È financ4al Slalaments were approved bytha board ofiruste¢$ 8nd aulhorised lor issue on 18th January2024, and art Sig￿ on behaw of th8 board by. GIll￿n Mutphy Trustee Denise Tomr Truslee Company regl8tr•ts"on nwnb•r.' Nl 059723 Little Aeorns Playgroup Derrynoo$e Financlal Statements frlr th• year enijed 3D June 2023 Notes to Ihe Financial Statèmènta 1. General Infomiati• The charlty Is a publ1¢ benefit éntity a registeréd charity In tsknrthèm Ireland and ks In￿rpOrated. Thè addrÈ55 of the ncipal is 38 Fergort Road, Afmagh, èT60 3DH. 2. Ststemént of complian¢¢ These Iinancial statements have been prepared in compliance with FRS 102. Financial Rewrting Standard ap￿￿ble in the UK and the Republtc of Ireland,, the Stslemenl of Recommended Practica applirable lo char￿18$ preparing their accounts in accordance wilh the Fin8ncial Reporting Standard applic8ble In ts UK and Rep￿1￿ Df Ireland IFRS 1021 ICharilie5 SORP IFRS 10211 and the Charilp5 Acl INortheJn Ire￿nd) 2008. l A¢ttountOng Po11¢1•s Basis of pvep•rati¢ The financ￿1 stsiemenls have been prepared on the historical cost basis, as mtyjified bythè rtrvaluation of certain fina￿8[ sseis and Irdbi1ilies and Investment properties measured al lair value through incomeor expendilure. The finBncial statements are prepa￿d in sterting, is lunclionèl currèncy of entity. Golng concern T￿[8 are no rnaterial uncertainlies about the chariV5 *iltytrJ continue. Dlsclosure ex*mptlon8 The charity has taken advantage ol the wovisMs ift th8 SORP lorcharibe5 apthng FRS 102 Update Bulletin I, lo prepare 8 slatemenl of cash flo%Y5. Judg8menls and key gources of ¢stlmotlon urLcertalnty The Trustee5 have eslimateLI IIE u5efvl life aryl the residual value of I￿ P￿ygroup'S propety8nd equipment in arriving at Ihe charge lortleprecLg150n. Fund xcount4ng Un￿Stricted lunds a￿ 8vaiLqble for use atlhe discreti￿ of the trus18e$ to further any of Ihe ch8frtVs purpo&es. Designaled fvnds are unrestricted fund5 earmarked by the trustees for particular future projector(￿mmItMent. Lillle Acorn¥ Playgroup Dorynoose Financlal Ststement8 for the year ¢ndèd 30 June 2023 Notes to the Financlal $¢atem¢nts Icontinu•dl Incoming resource5 All inwmiry resource5 are ir¢luded in Ihe slatsTr￿1 of financial actiwlies when ent￿ement has p￿ed to the tharty, il is probable that the economic benefits associaleil with the transaction will flow lo the charily and the amouni can be reliably ma5ured. The following 5pacific poll&es are applEd to particular categor¢$ of income.. inwmÈ from donat￿nS orgrdnls Is ￿CogniSed when the￿ L8 evidence ofentitkment lo tho grft, ￿telp1 Is probable and ils arrK>unt can b? m8a5ured reliably. . legacy incorne is recLy3nised when recaipt probable and ent￿emen1 is eslabli8hed. inwme from donated g¢ods is measured at the fair value of ItE go(Kls unkss this is inprdcb￿l la rnÈa5urÈ relyably. in which rasÈ the value is derived from the txAt to the donor or the eslimaied ￿Sale value. Donated facilities and servicÈs afft recognis*J In Ihe accounts whÈn reteived ilthe value be reliabty measured. No amoun1$ are included for the contribution of general volunteets. . in¢offte from cofttrètis for th8 supOyof serwces i% re¢Agn￿ed with the deliveryol Ihe th)ntr￿ted Serv￿8. This is classified as Un￿striCt8d fu￿$ un1È55 there Is a tonira￿￿al r8quirement for il It> spent on PatticuLyr puw$e and returned if unspent. in whirh case Il may be regar[￿ as restric18d. Resources exp8Thded Expenditure is recognised on an accruals basis as a Ik8bilily B Incurred. Expenditure Includes anyVAT which cannot be fully reo)vered, and is classified under headings of the slatemenl of finano81 activities lo which it rdale5'. expenditure on raising funds irKJud8s the costs of all fundr8ising activit￿s. events, noncharitable Ir8ding aclivilkgs. arKI the s#le of yees rendei the ￿lated service. the Iiaknlityis measured on a discounted presenl value ba81$. The unwir￿1￿9 of the015￿￿Thi LS recoonised as an expense in Ihe period In whKh11 anses. 4. Stalf costs The tr>tal staff cosls and e￿￿0Yea bpnefrts for th8 reporhng pefiod ¥re analy86d as folbws.. 2023 2022 WBges and 5aL4ries Ern￿OYer conlribulv)ns to p&nsh)D k4ans Slaff Irdlning and Trav81 costs 148.8101 136.5581 108 50.30 37,345 The average head counlofemployee5 JUr￿g the yearwd5 412022." 41. No employee recewed errployee banefits of nh)re Ihan t60,000 during IhB ￿ar(2D22.. Nill. Llttle Acorns Playgroup D8rryn008e FlnaDclal Stat•m¢nt$ for thp year *ndgd 30 Junt 2023 NotÈs to tho Financial Stat•mehts l¢ontlThuedl 5. Yrustoe remuD•rallon and •XPèh&e The Trustees did receNe any remuner8lk)n wr rec4)vered anyout¢f pocket expews durlng this or preceding finanryal year. 6. TangllJl• FIx8d As8Ots 2023 Bullding 2022 Bulldlng Equlprnent Equlpment At 1 July Additions At 30 June 106.462 23.163 86,482 20.000 106,462 15.414 7,749 23.163 106,462 23,163 DepTrclatlon At1Juty Charge forthe year 193.1221 16.6601 3J.33% SL 199.7821 186.4621 16,6601 33 33% SL 193.1221 114,3921 12,9231 33.33% SL 12,9231 .33Y. SL 120.WI At 30 June Carrylng amount At 30 8,e80 13.340 7. Oebtors= Amounts fallln9 due within on¢ y4•r 2023 2022 Prepayments 8. Credltor8.' Amourts falling due ¥Yithin one year 2023 2022 A¢cNal$ and defe￿ed incorne 2.470 3.925 10 Uttle Acorns Playgroup Derryntsoge Flnan¢lal Ststements for the year ended 30 June 2023 NL)te$ to tho Flnan¢ial Statsments l¢on¢lnuedl 9. Pen$lon$ and other po$t retirement b¥￿111$ DpfinÈd ¢ontribution plan$ The amount rec¢>Jnised in incom8 or 8xpendrturé as an expense in relallon Its defined contribution plans wa5 £1,38812022.. £7851. 10. Analysis of charl¢able fund$ Unrestricted funds At 1 July 2022 come Expendlture Al 30 June 2023 General ftsnds 45,622 70.623 .174.570} 41,676 At 1 July 2021 Income Expenditure At 30 Junè 2022 General funds 52,862 62.674 169.914} 45,622 11. Analysis of nèt #$••ts between fund$ 2023 Unrestrieted funds 2022 Unre$tri¢ttd funds Totsl funds Total funds Tangible fixed assets Cuffenl assets Creditors les5 Ihan 1 year Net assets 9,604 34.S40 12,4701 41,674 9,604 34.540 12.4701 41,674 19,187 30,360 13.9251 45,622 19.187 30,360 13,9251 45,622