COMPANY REGISTRATION NUMBER: NI 059723
CHARITY REGISTRATION NUMBER: NIC 101680
Little Acorns Playgroup Derrynoose
Unaudited Financial Statements
For the year ended 30 June 2024
*ADZ669LK*
2610312025
COMPANIES HOUSE
A10
24

Llttle Acorns Playgroup Derrynoose Flnancial Statements for the year ended 30 June 2024
Contents
Page
Trustees. Annual Report
1to2
Independent examinerfs report to the Trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements
6t011

Llttle Acorn• Pl•ygroup Derynoom Fln•nclal Stat•mtnb forth• y••r Md•d JO June X114
TN8tee8' Annual Report
The trustees are also directors of the Charity for the wrFoses of the Ctumpanies Act 200B, preaenl ththr reput and the unaudited
fiThanaal 81aleff￿Ig ol Ihe charity for the year erKfed 30 June 2024. The tFu¥te¢s have adopted Ihe pro¥i510n$ olthe Slat¢ftwn¢ ol
Recommenthd Practice ISORPI FRS 102 ACt4un￿.ng and R•p2rts'ng by Chwites, iisued in 2014.
ncè and adrnlnls
v* detsll
Regl•t•r•d ¢h•rfty n*m•
Llrf¢ Acom$ Pl•￿rOup O•ryrw
Charfty re91*t￿0Th numb•r
NIC 101680
Comp•ny Mgl•tr•tlon numbv
Pll 058723
PrfnclpDI offlE•
38 Fergort Road
Armagh
T80 3DH
Mr¥ K4thryn P•1￿*0￿
M% Chri$bne M¢CreeBh
M8 Szilvla Csongr8di
Mr Cdum Mag
Gllli•n Mu
M* Kwy MrCro•Ah
Mrn Lgura Faman
Mrs Donna
MTr Oenise Tonwny
Ms Aine F•rnll
M• Ntcole Hu9h
Ms Jiyna Murp
Ms Emm&
Anne Vallely
Mrs Joonne O'N•ll
Mr hnthony Ev•nB
Mrn Mlth•ll¢ Gr4￿0Y
Mr Matt Grirr
Mrn Clairt Strtk1a￿j
Company seC￿lry
Mi Szllvb Csowrndi
A¢¢ountants
en.ght Vl$ion A¢x4)unt¥ncy
49 Tivnacr•• Rolld
Denynoo8•
Co. Amwgh
8T60 3EE
SINetuM. go¥vn•n¢• •nd m•n*gem•nt
Ttre Mmmitlee cornrnunKate wdety the wi$ion. ethos and 5tr•teglc direction of lh8 pre sthoD1￿lh the parw15 and l¢xal GonTrnunity. The
rn￿￿ttee engJre the groups finanual and human resources ar8 deployed effeGtivety and in Ihe inlerp$t ¢f Ihe ¢hlldren.
•thi¢vements 4nd perforn
We arE plea98d ￿ repyl that Ihe ch8rity has been opernbrq W fvll ￿padty throughoutthe fiD4nrial year.

Little A¢om¥ Pl•ygffjup Doirynoo•¢ Flnan¢l•l Staternonts for the year Ondod 30 June 2023
Trustee8' Annual Report (continued)
Obi•¢tiv•s and a¢tivittO$
We are 8 local playgroup, who aim to educate childian in ￿arnIng through play. We provide opportunllies for children lo
discover that Learning is fun. play is a vital part of development for young children. Attendlng our playgroup. a child can
acquiré the skills to help ihem develop physically, intellectually, emotionally and socially. We seèk to promote interaction
with the community by ￿guladY visiting places of interest and family activrties. We create a disciplined environment in
which children leam lo control their own behaviour, leel good about themselves, become independent and responsible.
Through annu81 Early Y8ars, DENI and social seNices inspections we ensui8 that we have 8 well run playgroup and strive
to maintain this high standard for many years to come. This is a direct benefit lo the children and families who attend the
playgroup currently bul also out future intake of children in the ¢ommunity- The Playgroup is run by a committee (or
Trustees} with Chairperson. Se¢relary and Treasurer- mainly consistin9 of parents from the current year intake of ch51d￿Tr.
with some previous years cornmittee membors also staying, The Committee meet$ regularly and is responsible for ensuring
Ihat the playgroup complies with its aims and is property and responsibly m8n89ed for the good ol its beneficiaries,
Publ1¢ B¢nefrt
Thè direct benefit that flows from this purpose include enhanclng the devolopm•nt and èducation of local children in the 6
areas ol learnin9 required by PEEP (P￿-SChOol education expansion programme) This purpose also di￿¢ttY benefits the
children in their transition to their choice of primary school in the area. Thi5 benefil is evidenced through yearly inspections
by social seNices and OENI (Department of EdLtcalion in Northern Ireland) of which their procedures we adhere lo, and
150 by Ihe amount of yearly applications we gel from pareDl$ who wish their child lo be enrolled in the playgroup. The
bonefi¢iarie$ of this purpose are the childfen who attend, their families and 81s0 th8 familles who wish Iheii children to
attend in the future. 8y carrying out our purposes. the children are then well equipped and prepared to cope with moving
into primary school education which in turn also benefrts the primary school they plan to attend.
A Pfivata benefit 10 our Iw$t••s would be the gaining of skills through financ• and adminlslr8tNe lun¢lion$ through
following correct governance gu¢delines. these are necessary be￿fItS bul incidentsl and therefore necessary for the
succe88ful running of the organisalion in carrying out our purposes.
A second private benefit, again incidental, 18 that most committee member¥ hove children who attend the playgroup and
who benelrt from our purposes. Every yèar new committee members are elected. due lo the new intske of chihlren and so
Ihis is an inevitsble, but necessary private benefit in order lo keep the organisation running.
Flnanelil rnvl•w
The playgroup relies on grants Irom th8 Education Authority for a substsnli81 proportion of Its income. In addition
subscriptions from parents and general fundraising contribute lo the day to day running costs.
In Ihe last financial year the organi5ation reportéd a deficit of £20,70812023 - defi￿1 £3,947). Reserves have lallen to
£20.96612023- £41,674). There are plans lo review this in the 2024-25 year and increase with additional funding.
The Iru51ees' annual report was approved on 24th March 2025 and signed on behall of the board of trustses by..
Mrs Kathryn Pattison
Trn8t•e
Ms Christine M¢Creesh
Trustee

LIIU• A¢orn$ Pl•ygroup DèrrynooBe Fln•n¢lal Stst•m•nts for th• y••T end•d 30 Jun• 2024
Ind•pofid•nt Exaffilnees Report to the Trust•es of Llttlè Acorn8 PI•ygroup Derrynoose for th• y•ar ond•d 30 Jun• 2024
I report to the trustees on my e￿mINation of the financial Sta￿Mertts of Little Acorns Playgroup Denynoose Ilhe charity) for the year
ended 30 June 2024.
R•8ponslbllltl•s and b•$S& of MPOrt
A5 the trustees of the charity you are ￿spOnsIble lor the preparation of Ihe f4nancial statements in actordance wilh the requirem&Ats of the
Charities Act INorlhem Ireland) 2008 lthe'2008 Act'l. Also. as alre￿OIS ol th& ¢omp8ny you are responsible for the pr*pafatlon ol the
flnon¢181 $1otomgnts In accordance wrth Ihe requ1￿MEntS ol the Compan1•5 Act 2006 lthe'2008 Acl'l. You are solisfigd Ihal your ch8rity18
nol fequlred by ¢h•nty ljw or company law lo be auditéd and hav& ¢ho$•n Instead to ha￿ In Indèpendent examlnallon.
I report in respect of my examinabon tsf the charity$ financi81 slaternents 0$ carrled oul under section 65 of Ihe 2008 Act. In carryirwj oul
my examlnallon I have followed Ihe general directions given by the Charity Commission for Northern Ireland under seclion 8519llbl of the
2008 Acl.
Ind•p•nd•nt ex•mln•fs 8tatem•nt
I h•w compl•t•d my exAmln8tlon. l ￿nfirn that no matters h8ve com• lo my atten￿"On in connectlon wllh my èxamlnBtion givlng m& ¢aus•
lo b•11•￿ that In any m•terl•l r•$p•d'.
1. accounllng recorfs were not kepl as requlred by secllon 63 01 the 2008 Act and sectlons 386 and 387 of Ihg Comp4nleJ Act 2006. or
2. lh• ffinanclgl sl•lefflgnl$ do not ace4>rd with thostr te¢ord8,' or
3. the finandal ilJl•ment8 do nol comply wllh the accounllng requlr•menli of Ihe 2008 Act gnd th• CompanleB Acl 201X.' or
4. the finanelal 8ts1ements do nol comply wSlh the applicable requirements concerning the fomi and c￿ntent ol accounts sel oul In Ihe
Charities (Accounts and Reports) Règulation8 2008 Oiher Ih8n any requiremenl that the acrAJunls give a 'lrue and lalrf ￿eW which 15 nol 4
matter conslderad •$ part of an Indgpenilenl ex•minalion.
I confimi that there •r• no other m4tt•rs lo whl¢h your •ttentlon should be drawn lo en•bh • prop•r underatandlng of the accoun18 to be
r•J¢hed.
Lisa Moynagh
Brtght Vision'Account¥ncy
Independent Examiner
241h March 2025

Llttle Acorns Playgroup Derrynoose Flnancial Statements for the year ended 30 June 2024
Statement of Financial Activities for the year ended 30 June 2024
2024
2023
Income & Endowments
Funding
Sponsorship
Interest income
Registration fees
Total Incom•
53.212
60,816
9,488
320
70,623
53.212
Expenditure
Wages & PAYE
Telephone
Maintenance & Repaifs
Light & Heat
Leased equipment
Bank charges
Equipment & Toys
Advertising & Stationary
Insurance
Food & Sundry Expenses
Depreciation
Accountancy & Professional fees
Renl
Excursions & Events
Staff pension contributions
staff training & Travel cost8
Total expenditure
(42,325)
(700)
(6,820)
(1,679>
(750)
(132)
11,351)
(1,430)
11,362)
(1,553)
(9,605)
(3,703)
(1,300)
<72)
11,023)
114
(48,810)
(588)
(1,040)
(1,755)
(752)
(61)
(1,313)
{796)
(2,959)
(2,065)
(9,583)
(2,487)
(864)
(1,388)
108
74,571
Net expenditure and net movement in funds
20,708
3,947
Reconclllallon of fundg
Total funds brought forward
Total funds carrled forward
41,674
20,966
45,622
The statement of financial activities includes all gains and losses recognised in the year.
All income and expendilure derive from continuing activities.

Llttle Acorns Playgroup Derryn008e Flnanclal Statements lor the year ended 30 June 2024
Statement of Financial Position as at 30 June 2024
2024
2023
Note
Fixed A88ets
Tangible Fixed Assets
9,604
Current Asset•
Debtors
Bank and
23,586
Currenl Llabllltle•
Creditors
Net Current Assets
2,620
2,470
R•pre••nted by:
Opening reseples
Deficit for the year
Total Equity
10
41,674
20,708
20.966
45,621
3,947
For Ihè year endlng 30 June 2024 the company was entitled to èxemptlon from audrt under
sectlon 477 of the Companies Act 2006 relatin9 to small companies.
The members have not ￿quired the company to obtain an audit of its financial statements for
the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the
Act with respect to accounting records and the preparation of financial statements.
These financial st8lemenls have been prepared and deliveftd in accordance with the
provisions applicable to companies subject to the small companies, regime and In accordance
with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland,.
These financial statements were approved by the b08rd of Iruslees and authorlsed lor issue
on 24th March 2025. and are signed on behalf ol the board by..
Mrs Kathryn Pattison
Trustee
Ms Christine Mccreesh
Trustee
Company registration number: Nl 059723

Llttle Acorns Playgroup Dorrynoo80 Flnan¢i81 Slatements for the y••r Onded 30 Jun• 2024
Notes to the Financial Statèments
1. General Inlomiatlon
The charity is a public benefit entity and a registeod charity in Northern I￿l•fid and is incorporated. The address of the
principal offu is 38 FeTgort Road, Armagh, 8T60 30H.
2. Ststement ol complianc•
These financial stslemenls have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable
in the UK and the Republic ol Ireland., the Slalemenl ol Recommended Practice applicable to ehartties preparing their
accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
(Charities SORP IFRS 10211 and the Charities Act (Northern Ireland) 2008.
3. Accountlng poll¢leJ
Basi8 of preparatlon
The financial statements have been prepared on the historical cost basis. as modified by the revalualion of certain financial
asselg and liabilities and inveslm8nl properlies me•suffjd al fair value through income or expendituro. The fin¥n¢ial
statements are prepar&d in sterling. which 18 the lunclional currency of Ihe entity.
Golng ¢oDurn
There are no moterlal Un￿rtaIntieS about the charitys ability to Contlnue.
Di•¢lo•urn •x•mpllon•
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update 8ull8tin 1, not lo
prepare a statement of cash flows.
Judgements and k•y •oyr¢•s ol e•tlm•tlon uncertalnty
The Tru$lees have éstimated Ihe useful life and the residual value of the Playgroup's propety and equipment in arriving al
the charge for depreciation.
Fund a¢counling
Unrestricted funds a￿ available for use al the discretion of the Iruslees lo lurther any of the charws purposès.
Designaled funds are unr85tricted fund$ eamarked by the trustees for particular future project or commitment.

Little Acoms Playgroup Derrynoose Financial Statements for the year ended 30 June 2024
Notes to the Financial Statements lcontlnuedl
3. Accountlng policies Iconlinufjd)
Incoming resources
All incoming resources are included in the statement of financial activities vthen entitlement has passed to
the charity,. it is probable that the economic benefits associated with the transaction will flow to the charity
and the amount can be reliably measured. The following specific policies are applied to particular categories
of income".
• Income from donations or grants is recognised when there is eviden¢e of enlitlement to the 9ift, receipt ig
probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is rneasu￿d at the fair value of the goods unless this is impractical to
measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value.
Donated facilities and services are recognised in Ihe accounts when received if Ihe value can be reliab
measured. No amounts are included for the contribution of general volunteers.
income from contracts for the supply of 5eNices is ￿Cognised with the delivery of the contracted service.
This is classified as unrestricted funds unless there is a contractual requirement lor il to be spent on
particular purpose and returned rf unspent, in thich case it may be regarded as restricted.
Rosourc•s expended
Expenditure is recognl8ed on an accruals basls as a liability18 incurred. Expendlture Include8 any VAT
vthich cannot be fully recovered, and is classified under headings of the statement of financlal activlties to
vthich it relates..
expenditure on ralsing lunds includes Ihe costs of all furKlra15in9 activities, event$, noncharitable trading
activities, and the sale of donated goods.
expendlture on charitable activities includes all cost$ incurred by a charity in undertaking actlvities that
further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating
to the governance of the charity apportioned to charitable activities.
• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of
its expenditure on charilable activities.
All costs are allocated to expenditure categorles ￿fleetIng the use of Ihe resource. Direct costs attributable
to a single activity are allocated directly to that activity. Shared costs are apportioned be￿een the activities
they contribute to on a reasonable, justifiable and consistent basls.
Tangible assets
Tangible assets are initially recorded al cost, and subsequently stated at cost less any accumulated
deP￿CIatIOn and impairment losses. Any tangible assets carried at revalued amounts are recorded at the
fair value at the date of revaluation less any subsequent accurnulated dèpreciation and subsequent
accumulated Impair￿￿nI losses.

t¢
Llttle Acorns Playgroup Derrynoose Flnanclal Slatements for the year ended 30 June 2024
Notes to the Flnancial Statements (continued)
3. Accountlng pollcles Icontlnued
Tanglble 498ets l¢onllnued
An increase in the carying amount of an asset as a result of a revaluation, is fecognised in other recognised
gains and losses, unless it reverses a charge for impaimient thal has previousty been recognised as
expenditure within the statemenl of financial aclivilies. A decrease in the carrying amount of an asset as a
result of revaluation,15 recognised In other recognised gains and losses, except to which it offsets any
previous revaluation gain, in which case the loss is shown wilhin other recognised gains and losses on the
statement of financial activities.
Depr•clatlon
Depreciation Is calculated so as to write off the cost or valuation of an asset, les$ its residual value. over the
useful economic life of that asset 85 foll0v￿=
Building - 33.33% straight line
Equipment- 33.33% slralghl Ilne
Impalrnient of fixed assets
A réview for Indlcators of Impaimient Is carried out at each reporting date, with thè recoverablè amount
belng eslimaled where such indicators exist. Where thè carrylng value exceeds the recoverable amount, the
asset Is Impalred accordlngty. Prior Impairments are also ￿vieWed for possible reversal at each reporting
date.
For the purposes of impainnenl testlng, when1118 nol possible to estimate the recoverable amount of an
Indlvidual asset. an estim8te is made of the recoverable amount of the cashgeneraling unil lo which the
asset belongs. The cash-gènerating unil is Ihe smallest identifiable group of assets that includes the asset
and generates cash inflows that largely independent of the cash inflows from other assets or group5 of
assets. For impairment lesling of goodwill. the goodwill acquired in a business combination is, from Ihe
acquisillon dale, allocated to each of the cash-generaling units that are expected to benefit from the
synergies of the ¢ombinatlon. irrespective of whether olher assets or liabilities of the charity are assigned to
those units.
Flnanclal In8trufflent8
A financial asset or a financial liability is recognised only when the charty becomes a paty to the contractual
provisions of the inslfumenl.
Basic financial instruments are initially ￿COgnised al the amount receivable or payable including any related
transaction costs.
Current assets and current liabilities are subseouenlly measured al the cash 01 other consideration
expected lo be paid or recelved and not discounted. Debl inslrumenl$ are subsequentty measured al
amortised cost.
Where investments In shares are publicly traded or their falr value can other*4ise be measured reliably, the
Investment is subsequentty measured at fair value with changes in fair value recognised in income and
expendrture. All other such investments are subsequenlly measured at cost less impairmenl.

Llttl• Aeoms Playgroup Oèrrynoose Financlal Slatemènts for tho year ended 30 June 2024
Notes to the Financlal Ststements (continued)
3. Accounllng poll¢l¢s (¢ontlnu¢d)
Financial instrument8 (continued)
Other financial instruments, including derivatives. are initially recognised at fair value, unless payment for an
asset is deferred beyond normal business tenns or financed at a rale of intere51 that is not a market rate, In
which case the assel is measured at the present value of the future payments discounted at a market rate of
interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value,
with gny changes recognised in the slalement of financial activities, wrth the exceptior¢ of hedging
instruments in a designated hedging relallonship.
Flnancial assets that are measured at cost or amortised cost a￿ reviewed for objective evidènce of
impaimient at the end of each reports.ng date. If there is objective evidence ol impairnent. an impaiment
loss is recogni58d under the appropriate heading in the statement of financial activities in which Ihe initi81
gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are individually
s¢gnificant, these are assessed individually for impairrnent. Other financial assets are either assessed
individually or grouped on the basis ol similar credit risk characterisllcs.
Any reversals ol impairment are recognised Immedlately, lo the extent that the reversal does not result in 8
carrying amount ol the financial asset that exceeds what the carrying amount would have been had the
impaimient not previously been recognised.
Dèfined eontrlbutlon plans
Contrlbutions to defined contribution plans are recognised as an expense in the period in which the related
seNice is provlded. Prepald conlribuliong are recognised as an asset to the e*Xenl thal Ihe prepayment wlll
lead to a reduction in future payments or a cash refund, When contributions are not expected lo be settled
wholly Wblhin 12 months of the end of the reporting dale in which the employees render the related service.
the liabilty is measured on a discounted present value basis. The unwindirKJ ol the discount is recognised
a$ an expense In the period in vthich it arises.
4. Staff e08ts
The total staff costs and employee benefits foi the reporting period are analysed as follows..
2024
2023
Wages and salarles
Employer contributions to pension plans
Staff training and Travèl c08ts
142.325)
(1.0231
114
148.810)
{1,388)
108
50,307
43,463
The average head count of employees during the year was 512023.. 4).
No employee ￿ceiVed employee benefits of more than £60,000 during the y8ar (2023- Nill.

Little Acorns Playgroup Derrynoose Financlal Statsments for the year ended 30 June 2024
Notes to the Financial Statements (continued)
S. Trustee remuneration and expenses
The Trustees did not receive any remuneration nor recovered any out of pocket expenses during
this or the preceding financial year.
6. Tanglblb Flxod A88ets
2024
Building
2023
Building
Equipment
Equlpment
Cost
At 1 July
Additions
At 30 Jun•
106,462
23,163
106.462
23,163
106,462
23,163
106,462
23,163
Depreciation
At 1 July
Charge for the year
(99.782)
16,680)
33.33% SL
1106.462
(20,238)
12,925)
33.33% SL
123,163)
(93,122)
(8,660)
33.33% SL
199,782
{17,315)
{2.923)
33.33% SL
(20,238)
At 30 June
Carrylng amount
At 30 Jung
7. Dabtorg: Amounts falllng duo wlthln one year
2024
2023
Prepayments
. Croditors: Amounts falllng due within one year
2024
2023
Accruals and deferred income
2,620
2A70
10

Littl• Acorns Playgroup Derrynoose Flnanclal Statements for the year ended 30 June 2024
Notes to the Flnancial Statements (continued)
9. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £1,023 (2023: £1,388).
10. Anatysls of charitable funds
Unmtrlcted funds
At 1 Juty 2023
Income Expendlture At 30 June 2024
General funds
41,674
53,212
(73,920)
20,966
At 1 Juty 2022
Income Expenditure At 30 June 2023
General funds
45,620
70,623
(74,570)
41,674
11. Analysis of net assets between funds
2024
Unrostrlcted
funds
2023
Unrestrlcted
funds
Total lunds
Total funds
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
9,604
34,540
{2.470)
41,674
9,604
34,540
(2.470)
41,674
23,586
(2,620)
20,966
23,586
(2,620)
20,968