REGISTERED CONTPANY NUMBER: NtIM4957 (Northern Ireland) REGISTERED CHAIUTY NUMBER: NIC102S77 ort of the Trustees and Unaudited Financial Statcments for th¢ Ycar Ended 31 Au t 2022 for Tin T ts Communi Pla ou Acom Limited b Guarantee
Tots Communi Pla ou Contents of the Financial Statements for the Year Ended 31 Au st 2022 Page Reference and Administrative Detsils Report of the Tntee$ 2 to 4 tndependent Examiner's Report Statement of Financial Activities Balance Sheet Notes to tli¢ fiiiaii¢&dl SidleiIieiils 9 to 15 Dctailed Statcment of Financial Activities 16 to 17
Tots Communi Pla Reference and Administrative Details for the Year Ended 31 Au st 2022 TRUSTEES . Anita Fcrguson - Noel Gerard O'Donnell Lisa Qw'Dn Martina Jenkins Brian Mc Laughlin Linda Sharkey Rachel Ferguson COMPANY SECRETARY Donna Gillen REGISTERED OFFICE Tiny Tots Community Play Group Clonmeen Drive Strathfoyle Co Derry BT47 6UU REGISTERED COMPANY NUMBER N1044957 (Northern Ireland) REGESTERED CHARITY NUMBER NIC102577 JNDEPENDENT EXAMINER Sbawj McAteer & Co. Ltd S Northland Roa(L Dcrry BT48 7HX Page I
Tots Communi Pla ort of the Trustees for the Year Ended 31 Au t 2022 The trustees who are also direcloTs of the clwity for the purposes of tbe Companies Act 2006, present theii report with the financial staternents of the clwity for the year endcd 31 August 2022. The trustees have adopted the piovisions of Accounting and Reporting by Charities." Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting StandaTd applicable in the UK and Republic of Ireland (FRS 102) (cffective l January 2019). INCORPORATION The charitable company was incorpordted on l O Decemb¢r 2002 and commenced trading on tbe same date. OBJECTtVES AND ACTItVITIES Objectives and aims The companVs charitable objectives are to cnhance the dcvelopment and education of children under slatutory school age in areas of so¢ial and economic deprivatlOD and in particular thc Strathfoylc, Maydown, and EglÉnton areas of Derry and theiT environs by encouraging parents/guardians to understand and provide for the needs of their children by.. (a) Offering appropriate play facllities, with the right of parentslcarers to take responsibility for and to become involved in the activities of the group, ensuring that the gTOUP offers opportunAties for all children, regardless of religio culture, race or means; (b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs of such children and their families in the local areas. (c) Instigating and adhering to and furthering the aims of Early Years The Or%anisation for Young Children. Actlvltles Tbe group provided a safe and satisfying programme of play to advance the educational, personal and social development of the young children attending the group. including those with special needs, and continued to support the paTents and carers of those children. The health, safety and welfare of the children is paramount within the setting and all activities were fully supervised by trained vetted staff with minimal risk. Parents and carers were encouraged to participate in the playgroup's programmc and a variety uf training programmes were run covering parenting and communication skills to equip parents and carers with the skills and confidence to make a fuller and more positive Gontribution to their childTen's devclopment. The company operates from its own premises and provides all necessary cquipment for its day to day activities. The group received grant assistance from the various contributors &$ listed on "Incoming Rcsources" and also received fees and raised funds for the bencfit of the children. ACHIEVEMENT AND PERFORMANCE For this financial ycar, through the playgroup sessions, thc charity fulfilled its objectives providing a safe and satisfying programme advancing the early educatio personal and social development of many young children. The charity has also been able to replacelrenew it's outdoor area and outdoor equipment this year thanks to funding secured from Daer4 HSC - Childcare Partnerships (CCP) and Cooperation Ireland Small Capital Grants programme. Tbrough the continued support from The Pathway Fund and Small Pockets of Deprevation Fund , the charity has been able to sustain salarie5 for four staff members and to run Programmes foT the children such as Joe Jingles, Kidz Playtime, Arts & Crafis and supply new indoor ¢quipmentlresources. GOING CONCERN Due to the level of rcserves and funding secured from The Pathways Fund for 16 children, funding from the Small Pockets of Deprivation Fund and funding from The Community Fund - RTE Toy Show Appeal, together with smaller amounts frorn various fuThders. the TnL5tee5 are satisficd that th¢ fmancial statements should be prepared on the going concern basis. Page 2
Tots Communi Pla ou ort of the Trustees for the Year Ended 31 Au st 2022 FINANCIAL REVIEW The results for the financial year are set out in the Siatement of Financial Activities. During the year ended 31 August 2022 the charity generated a surplus in restricted reseryes of £8,038. Please note that the surplus in restricted Teserves has arisen due to grants being recognised in year of Teceipt with no Jncorne being deferred in order to keep the accounts in linc with the Charities SORP (FRS102) please refer to Accounting Policies - note l - Income. On top of The PathwayslSPOD funding SKUTcd for the opeTation of th¢ playgroup, the chaTity was also able to secure funding from Cooperation Ireland, Daera (RAPID) and HSC - childce Partnerships, which was uscd to rcncw the outdoor area and outdoor cquipm¢nt. Thc Charity also secured funding from The Community Fund - RTE Toy Show Appeal to be used for salaries, volunteers and activities and funding from John MooTC Foundation to go towards running costs.. No sigrnificant events have occurred since the date of the Balance Sheet which affect the OTganisation or which materially affect th¢sc fllwicial statements. Rlsk Management The Trustees have assessed the nujor risks to which the charity is exposed in particular those related to the operations and finances of the Charity. and are satisficd that systcms arc in placc to mitigatc the exposure to the major risks. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trusL and constitutes a limited company, limited by guarlte¢, as defined by tPi¢ Companics ALI 2006. Recruitment And appolntment of new trustees Tiny Tots Community Playgroup is currently governed by a Board of seven trjstees and a Company Secretary. The board can co-opt new trustees as and when required. The charitys chair is elect from the members on an annwdl basis and is ratified at the Annual General Meeting. There are curr¢ntly 7 members on the Management Committee together with thc Company SecT¢tary and therc have be¢n DO new appointments over year. Organfisational structure Day to day nmning of the company is managed by the Project Manager and operational management of the project is managed by the management committee. Induction and training of new trustees New directors are briefed on their legal obligations uDdcT cbarity and Company law, the content of the Articles of Associatioo the committ¢c and d¢Gision-Tnaking process, and recent financial perfonnance of the charity. Related partles Non¢ of th¢ m¢mbers rec¢ive remuneration or other benefit from thcir work with the charity. Any connection between a membcT or scnior llkinager of the charity with a contracted supplier must be disclosed to the full Management Con)mittee in the same way as aDy other cpntractual relationship with a related paty. In the current year no such related party tr2nsa¢tions werc rwortcd. Page 3
Tots Communi Pla ort of the Trustees for the Year Ended 31 Au st 2022 STATEMENT OF TRUSTEES, RESPONSTBILITIES The trustees (who are also the diTectors of Tiny Tots Community Playgroup foT the purposes of company law) are responsible for preparing the Report of the TnteeS and the financial statements in accordance with appKicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the tnLStees to prepare financial statements for each fanCIal year which give a tThe and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including tbc income and expendilure, of the charitable company for that period. In preparing those financial statements, the trnstecs are requircd to select suitable accounting policies and then apply the.m c,onsistently: observe thc methods and Principlcs in the Charity SORP. make judgements and estimates thal are reasonable and prudent; prepare the financial statements on the going concern basis unEess it 15 inappropriate to presume that the chatitable company will continue in business. The trustees are responsible for keeping Proper accounting records which disclose with reasonablc accuracy at any time thc financial position of the charitable company and to enable thcm to ensur¢ that the financial statemcnts comply with the Companies Act 2006. Tbey are also responsible for safeguarding the asscts of the charltable Company and hence for taking reasonable stCP5 for the prevenlivn and detection r)f fraiid and other JThegularities. In so far as the Trustees are aware: there is no relevant information of which the charitable companys independent examiner is unaware; and the Management Cornmittee have taken alE steps that they ought to have taken to makc themselves aware of any relevant iThforniation and to establish that the independent examiner is aware of that information. Small Company Provislons This report has been preparcd in accordance with the provisions applicable to companies entitled to the smaEI companies ex¢niption. This report has been prepared in accordance with the special provisions of Part 15 of thc Companies Act 2006 relating to sma]I companies. Approved by order of the board of trustees on ...... and signed on its behalf by: Brian Mc Laughlin - Trustee Page 4
IDde endent Examiner's Re ort to the Trnstees of Tin Tots CoD]muni Pla ou I report on the accounts of the company for the year ended 31 August 2022. which are set out on pages six to seventeen. Respective responsibilities of ¢harity trnstees and examiner As the charitys trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, 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 CharAty Commission for Northern Ireland under Section 65(9)(b) of the Charities Act - stat¢ whether particular matters have come to my attention. Basis of the independent examIneS report I have exiunined your charity accounts as required under Sli0n 65 of the Chariiies ALt 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. The examination included a review of the accounting reLords kept by the charity and a comparison of the accounis. presenled with those records. It a150 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 rnaterial matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2. '1'hat the accounts do not accord with those accountmg rexords 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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 4. That there is further inforniation needed for a proper understanding of the accounts to be reached. Independent examinees statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Comtnission for Northern Ireland, I have found no matters that require drawing to your attention. Mr Niall McAteer Chartered Accountant Shaun McAteer & Co. Ltd 5 Northland Road, Derry BT48 7HX 6 MAR 20fJ Date.. Page 5
Tots Communi Pla ou Statement of Financial Activities oratiD an Income and Ex eDditure Account for the Year EDded 31 Au ust 2022 nco 31.8.22 Total funds 31,8.21 Total funds Unrestricted Restricted fund fund Notes INCOME FROM Grants and fecs 14,423 58,787 73,210 92,287 Investment income 10 10 Total 14,433 58,787 73.220 92,294 EXPENDITURE ON Other NET tNCOMEI(EXPENDITURE) 22,957 (8,524) 50.749 8.038 73,706 (486) 72,467 19,827 RECONCILL4TION OF FUNDS Total funds brought forward 17,985 31,179 49.164 29,337 TOTAL FUNDS CARRIED FORWARD 9,461 39,217 48,678 49,164 The notes fonn part of these financial statements Page 6
Tots Communi Pla Balance Sheet 31Au st 2022 31.8.22 Total funds 31.8.21 Total fiu]ds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible asscts 3,669 11,656 15,325 13,011 CURRENT ASSETS Debtors Cash at bank 5,540 23,744 5,540 31.005 7,261 37,911 7,?61 16,$4fj CREDITORS Amounts falling due within one year (1.469) (1,723) (3,192) (1,758) NET CURRENT ASSETS 5,792 27,561 33,353 36,153 TOTAL ASSETS LESS CURRENT LIABILITIES 9.461 39.217 48,678 49,164 NET ASSETS 9.461 39,217 48,678 49,164 FUNDS Unrestricted funds Restricted funds 9,461 39,217 17,985 31,179 TOTAL FUNDS 48,678 49,164 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for th¢ ycar ended 31 August 2022. Th¢ mcmbers have not required the company to obtain an audit of its fanCIal statements for the year ended 31 August 2022 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing fmancial statements wkn'ch ve a true and fair view of tbe state of affairs of the charitablc Cotnpany as at the end of each fanCIal year and of its surplus or defjcit for each fancial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the Tequirements of the Companies Act 2006 relating to fllwicial statements, so far as applicable to the charitable company. The notes forni part of these financial statements Page 7 continued...
Tots Communi Pla Balance Sheet - continued 31Au st 2022 These financial statements have been pr¢pared in accordance with thc provisions applicable to charitable companies subject to the small companies Tcgime. The financial statements were approved by the Board of Trustees and authorised for issue on ..¥Ltr.Ck...x3. and were signed on its behalf by: Brian Mc Laughlin - Trustee Martina Jenkins - tee The notes forni part of these fmancial statements Page 8
Tots Communi Pla Notes to the Financial Ststements for the Year Ended 31 Au t 2022 ACCOUNTING POLICIES Basis of preparing the finan¢lal statements The financial statetn¢nts of the charitable company. which is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP (FRS [02) 'Accounting and Reporting by Charities.. Statement of Recommended Practicc applicable to charities preparing their accounts in accordanc¢ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effc¢tiv¢ l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statemcnts have been prepared undcr the historical cost convention. Income All income is recognised in the Statement ot Financial Activities once the clwity has entitl¢ment to the funds, it is probablc that the income will be received and the amount can be measured reliably. ETpendlture Liabilities are recOlS¢d as expenditure as soon as there is a legal or constnjctive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will bc required in settlement and the amount of the obligation can be me&8ured reliably. Expendittlre 15 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been dllLSLd*d iu d¢Livilies d bdSiS wllsisleAIt with ilie usc L¢StsLuLes. Tangible fixed assets Deprecialion is provided at the following annual rates in order to write off the cost less estirnated residual value of each asset over its estimated useful life. Buildings 20/0 Straight Line Play Area 20 % Straight Line Plant & Equipment 20°/0 Reducing Balance All tangible fixed assets are initially recorded at historic cost. Taxation The charity 15 cxempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trwJtecs. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Grants in respect of capital expenditure are now recognised in the SOFA and not dcfctrcd over the life of the asset. Balances of grants received in th¢ ycar and not spent are also not deferred and the 17 grant is recOls¢d in the SOFA. Page 9 continued...
Tots Communi Pla Notes to the Financial Statements - continued for the Year Ended 31 Au st 2022 NVESTMENT INCOME 31.8.22 Total funds 31.8.21 Total funds Unrestricted Restricted funds funds Interest receivabl¢ - trading io 10 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after ¢hargingl(¢rediting): 31.8.22 31.8.21 Depreciation - owned assets 3,877 3,370 TRUSTEES, RIMUNERATION AND BENEFITS Therc were no trustees, remuneration or other b¢nefits for the year cnded 31 August 2022 nor for the year cnded 31 August 2021. Trustees, expenses There were no trustees, cxpenses paid for the year endcd 31 August 2022 nor for the year cnded 31 August 2021. STAFF COSTS The average monthly number of employees during the year was as follows: 31.8.22 31.8.21 Full Time No employees received emoluments in excess of £60.000. Page 10 continued...
Tots Con]muni Pla ou Notes to the Financial Statements - continued for the Year Ended 31 Au t 2022 TANGIBLE FIXED ASSETS Fixtures Freehold Plant and property macbinery Computer equipment fittings Totals COST At I September 2021 Additions 41,636 9,197 2,396 57,540 3,795 7,327 115,700 6,191 At 31 August 2022 41.636 11,593 61,335 7,327 121.891 DEPRECIATION At I September 2021 Charge for year 39.531 961 9,197 239 50,737 1,856 3.224 821 102,689 3,877 At 31 August 2022 40.492 9,436 52,593 4,045 106,566 NET BOOK VALUE At 31 August 2022 1.144 2.157 8,742 3,282 15,325 At 31 August 2021 2,105 6,803 4,103 13,011 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.22 31.8.21 TTade dcbtors 5,540 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.22 31.8.21 Trade creditors Social security and other taxes Crcdit Card Accrued expenses 391 1,722 79 1,000 180 155 423 1,000 3,192 1,758 Pagell continued...
Tots Con]muni Pla Notes to the Financial Statements - continued for the Year Ended 31 Au st 2022 MOVEMENT IN FUNDS Net movement in funds At 31.8.22 At 1.9.21 Unrestricted fllnds General fund 17,985 (8,524) 9,461 Restrlcted funds Restricted Funds 31.179 8,038 39,217 TOTAL FUNDS 49,164 (486) 48.678 Net movement in funds, included in the above are as follows: lucoming Resources Movement resources expended in fiind.s Unrestricted funds General fund 14,433 (22,957) (8,524) Restricted funds Rcstricted Funds 58,787 (50,749) 8,038 TOTAL FUNDS 73,220 (73,706) (486) Page 12 continued...
Tots Communi Pla ou Notes to the Financial Statements - continued for the Year Ended 31 Au st 2022 MOVEMENf IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 31.8.21 At 1.9.20 Unrestrlcted funds General fund 16,268 1.717 17.985 Restricted funds Restricted Funds 13,069 18.110 31,179 TOTAL FUNDS 29.337 19.827 49,164 Comparative net movemcnt in funds. includcd in thc abov¢ arc as follows: Incoming Resources Movement resources expended in funds Unrestrlcted funds General fund 15,068 (13,351) 1.717 Restrleted funds Restricted Funds 77,226 (59,116) 18,110 TOTAL FUNDS 92,294 (72,467) 19,827 Page 13 continued...
Tots Communi Pla Notes to the Financial Statements - continued for the Year Ended 31 Au st 2022 MOVEMENT IN FUNDS - eontlnued A current year 12 months and prior ycar 12 months combined position is as follows,. Net movement in funds At 31.8.22 At 1.9.20 Unrestricted funds General fund 16,268 (6,807) 9,461 Restricted funds Restricted Funds 13,069 26,148 39,217 TOTAL FUNDS 29,337 19,341 48,678 A Current year 12 months and prior year 12 months combined net movement in funds, included in the obovL ltsllvws. Incoming Resources Movement resources expended in funds Unrestrlcted funds General fund 29.501 (36,308) (6,807) Restricted funds Restricted Fw)ds 136,013 (109,865) 26,148 TOTAL FUNDS 165,514 (146,173) 19,341 Page 14 continued...
Tots Communi Pla ou Notes to the Financial Statements - continued for the Year Ended 31 Au t 2022 10. RELATED PARTY DISCLOSURES Therc were no related paty transactions for the year ended 31 August 2022. Page 15
Tots Communi Pla ou Detailed Statement of Financial Activities for the Year Ended 31 Au st 2022 31.8.22 Total funds 31.8.21 Total funds UDrestricted Restricted funds funds INCOME Grants and fees Fees and Fundraising Small Pockets of Deprivation RAPID/DAERA Local Community Fund Tescos Charity Children in Need DARI) Rural Childcare Programme DAERA - Rural Micro Capital Gr ant Schem¢ Halifax WELB Childcare Partnerships Early Years - CRSF John Moores Foundation Pilot coii6oiibuuI Grunl The Pathway Fund Ncighbourly CoTnmunity Fund - C ovid Grant The Community Fund - Covid Gr ant The New Needs Fund Cooperation Ireland - Small Gr ants 415 Volunteers Bureau - Small Gran ts Seagatc RTE Toy Show Appeal 11.920 (i) 24,686 1,457 11.919 24,686 1,457 4.890 28,006 1,159 174 54 2,813 298 400 2.000 2.500 2,500 2,503 2,000 865 9,674 2,000 JJU 19,491 2.503 2.000 14.981 14.981 257 113 14,688 3,791 500 500 1,165 1.165 11,999 11.999 14,423 58,787 73,210 92,287 Investment Intome Interest receivable - trading 10 10 Total incoming resources 14.433 58,787 73,220 92.294 EXPENDITURE Other Wages Carried forward 8,783 8,783 45,820 45.820 54,603 54,603 43,535 43,535 This page does not forni part of the statutory fmancial statements Page 16
Tots Communi Pla ou Detailed Statement of Financial Activities for the Year Ended 31 Au st 2022 31.8.22 Total fimds 31.8.21 Total fimds Unrestricted Restricted funds funds Other Brought fonvard Pensions Insurance Light and hcat Telephone Postage and stationery Sundries Computer costs Accountsncy fe¢s Repairs Volunteers Household & Cleatiing Unifornis Toys, equipment and outings Support for Community Covid 19 Subscriptions Refreslllnents Staff Training, Prof¢ssional Fees Depreciation of tangible fixed assets Bank interest 8,783 1,694 1,672 259 970 846 242 963 800 1,123 429 1.158 45.820 54,603 1,694 1,672 259 970 1,095 242 963 800 1,567 429 1,278 43,535 1,292 1,860 616 735 1,253 756 1,627 1,036 1,264 484 965 181 6,648 1,046 188 644 J,Il9 1,625 3,370 223 249 120 1,192 941 2,133 169 963 ?77 300 924 193 169 963 497 300 3,879 193 220 2,955 22,957 50,749 73,706 72,467 Total resources expended 22,957 50,749 73,706 72,467 Net incomel(expenditure) (8,524) 8,038 (486) 19,827 This page does not forni part of the statutory financial statements Pag¢ 17