Company Nwnber:N1044957 Charity Nwnber:NIC102577 Tiny Tots Community Playgroup (A tompany Ilmlted by guarantee) Directors, report and fan(la1 &tstements for the yearellded 31 August 2025
Tiny Tots Community Pl*ygroop (A company limited by 2Uarnntee) Conteuts InfornLiiion Directors Rcport Indcpcndent Examiner's Report Statement of Fmancial ActkViti&8 Balance Sheet Noiaq io the accounts 8-13
Tiny Tots CommullSty Pknysroup (A company limited by guarantee) Directors Antk Fu8usoll (knigned 12112r2025) Rachael Ferguson Martina Jenkins Brian bAclavghiin N1 OT)onnell Lisa Quin linda Slwkey (R&sigThed 1211212025) Secretary Donna GAllen Company No: N1044957 Clrity No: NIC102577 Registered offi C1meen Drive Strnthfoyle BT47 6UU AClln¢Trts McGroatry Mccaffeny & Company Ltd Acwuntants & Tax Consultants 2 Carlisle Terrxe BT48 6JX Ballkers Bank of I]rlaJ 27 CulvThMe Road BT48 8JB Pa1
Tlny Tots Commnnlty PlaygrrA (A comwAny limited by guarnntst) Diree¢ots R¢ky)rt The di0 preseni (heir tEport and the flnancial statements for the year ended 31 August 2025. Prindpal activlty The principal activity ol the company during the ycar under review was the opu*ion of a ci>mmunity playgtoup in ihe Strathfoyle area of Derry. Objectiv&s and activilles To enhance the develop$ and of children ulldcT 5tstutOry school age in ar of SlaT and economic deprivation wilh a particular focus on the Stsathf0Y Maydown and Eglinton ar¢lls of Derry and theirenvirons. To encouTrge parentslguardions to understand an provAde for needs of their children by:_ a) Offertng appropriat¢ play facilities for all children regath of 11810, culwra T¢ or b) Erjcournging parcniFJguardians io COme involved in the activiti&8 of the group, c) Encouraging the s(udy of the needs of children and their families and promoting the Tecogllition of these needs in the public intetest. The group provide5 a safe and 5atJsfying pm8rnmnx of play lo advattc¢ thE educational. personol social development of the children attending the group. including those with special nccd5. Directors and ihelr Interests The dÉreclots of the charity for the puEposes of charlty law and throughoui this YcFth arc collectivdy referrEd io as the direcio The directors serving during the yearand sinc¢ the yearend were foll Brian MclAughlin Rachael Fcrguson MartTn& Jenkins Linda Shatkey (Resigned 1211W2025) N(1 OTh)nnell Anita Ferguson (Resigned 1211212025) Lisa Quinn Governlng Document The organi5ation is a company with charilable 5talu5. The company w&$ eslablished under MemorAndum Articles of Association which outlined the arra of iKnefit and the objects of the charitsble organi5ation. Rlsk Manggemen¢ The dircctor5 haye a risk managemen(5tYatcgy which consists of cstabli5hinB a syssem ofidentifying risks Elnd miligaiing su¢h risks. Roserves Poliey Tiny Tots Community Playgroup have a lleY unr&%tricied Rwves to be mainlained at a level io cover Ihree months salary. operationol costs wd redundancy. & Performance The results and perfom)ance for Ihe year of fffty Tots Conununity PlaygTOUP a SnnalISed iffi the enclosed accounfs. Financial review The finllncial perf0m(C is summarised in the enc105ai aoUnts. Page 2
Ilny Tots Community Play8roiip (A company limited by guarantee) ¢oniinu¢d Directors Respo5]b]litiS In Relation To The FIn2nd Ststhents The directo of Tiny Tots Conjrnunity Playgroup for the of company law are trsponsible for preparing the Directors. Annual Rep)rt and the fmancial s[enLS in accordance with applicable law Uni(ed Kingdom Accounting Siandards (United Kingdom G¢n¢rnlly Accepted Accounting Prdctice). Company law requÉres the directo tqj prepare fUClaI staternents for cach financial year. that give a tNe fair view of the state of the affairs of the cbatiiable comp2ny and of the incoming resources and applicaiion of resources. including the income and expenditu. of the charitable company for tha( wiod. In preparing th< fjnancial siaiemenis. Ihe di10T5 gre required to-. - seleci suiiable accounting policies and apply Them consistenrfT. - observe ihe meth(MJs and PEincipl&8 in the Chariues SORP 2019 (FRS102)" - make judgements and ¢stimates that are onable and tmudent; - stare whether applicable UK Accounting Sthndards have bccn followed, subject Io dny material dePartUS dt5closed and explained in the financial stat¢Thrnts: - prepaTe the financial stat¢rncnts on the going concern b&8is unless it is inappropriate to presume ihat ihe charity will coTrtin¢ busin The dire¢wTS resw)Trsibie for maintaining proExr a¢counting records which disclose with reasonable accurdcy at any time the finwiciaI of the chariry and enabl&s them io ensure that the fjuancial 5ta(emenis comply with the ComJMnies Act 2(Xkn. Th¢ direcrors aT¢ also ryon5ible lor Safeguarding the a&sets of ihe clwity and hence for taking r&75onabk 5tep5 for the prevention and deleclioll of frdud and other ffikYegularili&%. In so far the ditector5 are awarc." -there i% Jio relevant inforniaÉion of which the charithbk ind¢wdeni examiner 13 unaware, and -th¢ directOT5 have a]1 the steps they oughi io have iaken to make thellLSelves aware of any relevani information and to ablish thai the independenE examiller is aware of that infoTmation. 111is report is prepared in accordaftce with the spectal provi5l(1115 of part 15 of the Compani¢s Aci 2006 latins to small companics. This rcport was approved and authorised for issu¢ by the Board on I l March 2026 and sigDvJ on its behalf by Dlreetor Page 3
ISDY Tots Commllrrity PIAygroup (A company limited by Euwant¥Y) tndependettt examiner's report OJJ the unaudited fjnaneial statements to the or Tiny Tots Community Playllp We report on the accoun15 of the company for thc year eIed 31 Augull 2025. which are Set oul on pag¢s 5 to 12. Respective rwonsibililies of eharlty directors examlner: A5 the charity dKrector.8 you are reswnsible for the prepaFalion of the accounL8 in accordance with the IEquirements of the Compani&% Act 21X)6. Having satisfied oursclvLs thai the charity is noi subject 10 audit under company law. and is eligible for independeni examiThthon. it is our resEKTrn%ibility to" - examine the accounts under section 65 of the ChaTitie5 Act 2(M)8' - follow the procedures laid down in the general diftciions given by the Charity Commission for Northern treland under 5CCtion 65{9){b) of the Charities A 2(X)8. - stale whetlter particular mattcrs have corne to our atttiOn. B&si5 of indepeDdent £TamTner'5 report We have examined your cltaTity accounts as requtreAI under section 65 of the Charittes Act and our cxamination Wa5 carried out in accordance with ihe genernl dir¢ctioLs given by the Charity Commi&£ion for Northern Ireland under Section 65(9)(bl of the ChEtICS ACL The examination included a review of ihe a¢counllng records kept by the chatity and a comparison of the accounts presented with (hose rccords. It also included a consideraiion of any vnusllal items or disclo57% in the 2¢COun aTrJ seeking explanations from you as ch&ily dirc¢tors con¢¢rning any such marters. Our rol¢ is to stale whether any rnerial maitus have colne to our atniion giving us cause io believe: - (hat accouniing records were not kepl in accordance with 5eciion 386 of th¢ Companie5 Act 2¢Xkn; - that the accounls do nol accord wbih those accounting TordS. - thai the accounts do not cofflply with the accounting of the Section 396 of the Companic$ A 2006 and the methods and principles of the Charities Statement of R0Mmended Praaice applicable to charitics preparillg their accounts in accordance with the Financial Rewling Standard applicable in the UK and Republic of Ereland; - that theK TS fijnher information needed for proper undusiandin Independent examiner's statement We hav¢ ¢ornpleted our examination and have no concerns Tn r¢spea of the matters liStj ab)ve and. in connection with the following directions of the Charity Commi55ion for Northern Ireland, we hav¢ found no tters requAre drawing to your all¢ntiotL McGroarty ccafferty & C pany Ltd Accountants & Consullants 2 Carlisle Terrace Derry BT48 6JX Date: 11 March 2026 M¢GROARTY. hlcC.4P FERTY & co1PAIN1, AtCOUPllOllls aiid R£'Riilered Aiidiiors 2 CARLISLE TERRACE DF.RRY. BT48 6JX
Tots Cojnmuuity Playgroup IA eompADy limited by guarantee) statement OfFukn(lal ALltI for the yearended 31 August 2025 Unf&sti7 R£strieted Dwignated Fwids Funds 2025 2024 Incotlle and Expenditure tncoming Rosourc4 Grants & Sundry Income 18,662 110.313 128.975 129.894 Total Ineomlng Resources 18.662 110.313 128.975 129.894 Resources Expended MJnageTnefit & AdminIsall0 29.642 111431 142,073 135.186 Total R¢50urces Expend{ 29,642 112.431 142,073 135,186 Net Incoming l (Outgoing) ResourLZ (10.980) (2.118) (13,098) (5.292) Balanc&s brought fonvard I September 2024 3,954 10,755 18519 33,228 38,520 {7,026) 8,637 18519 20,130 33,228 Transfer b¢Ne¢n funds 10.778 (10.778) Balane(s earried forward 31 AugiLSt 2025 11. 3.752 8.637 7.741 20.130 33.228 The above amounts rclatc to continuing owations (sf the cowy. The company has no recognised and los othrJ than thos¢ included in the rasults above and Ihciefore no separaie stsiment of Lotsl wised gthi and losses has been Prend. There As no difference between the neE incoming SourCes for the sth*d above and their hisiorical cosi equivalenis. Page S
Tmy Tots Community Playeroup (A compally limited by guarantee} BalaDce sheet as at 31 Atsgiist 215 2025 Notes ixed assets Tangible asseLS 10.755 Curront gssets Dcbtors Cash at bunk #ind in hand 2.469 14,844 29,433 17J13 29,433 Current liabilities Bank loans and ovudtafts Other cr¢dstors Accruals 242 4.681 864 215 5,881 864 5.787 6,960 Net cllrrent wets liJ26 21473 Total *sscts less current liabilltles 20.130 33.228 Reserves Unrestricied R¢siricted Designa(ed li. 3.752 8.637 7.741 3.954 10.755 18J19 20.130 33.228 Page 6
Tiny Tots Commutiity Playgroup (A tompany lled by guarnntee) (continued) In approving these fanCIal statements as directo of the cffl¥any w¢ h¢reby confirm: For the y¢or ended 31 August 2025. the colwy was entiiled 10 exemption wlder section 4T1 of the CoJnpaNies Act 2(X)6 r¢lating to small LY)mpaniGs. The d1CtOrS have noi required the company io obiain an audii in accord with secii¢)n 476 of the Compani&4 Act 2. The ditrctot5 acknowlcdgc thcir rc5ponsibiliti&s forcomptying with th qui1)ents of the Companie5 Act 2006 with resCl to accountin8c0th ond ptryration of accowits. These Ints have len prepared in accordan with the provisions applicable to companies svbjeci ro the small coJnpanie5 regime in accord with FRS102 SORP. The financial staMts werE apprnv¢d and autlM)riscd for issue by the Board on I l March 2026 and signed on its behalf by. QTrLm Director Company Number Nll)41957
Thty Ttsts Community Playgroup (A comp8Dy limited by guarantee) Notes to the acabuDts ror the year ended 31 ADgiisl 2025 Gener&] Inforniation The chariiy is a private limtted company by guarantee, Tegiswed in Northern treland and a register¢d chlty in Northern I14nd. The address of the registered office is Clfximeen Drive. DeTry. B T47 6UU. Aeeounting convention The principal accounting wlicies 0pted in W¢PWl0A of the financial statements are set out below. The charity constitucs a public Ixncfit entity as dcfined by FRsiif2. The financial statements have been prepared An accordance with AccouAting and Reporting by Charities.. Statemellt of Recommended Prnciice applicable io chl11eS prepating their am)unts in con1a[e with the Fthancial Reporting Scandard applicable in the UK and Republic of Ireland ChlUeS SORP 2019 (FRS 102). the Financial Reporting STalldd applicuble in ihe UK and Republic of Ireland IFRS 102). CompaleS Act 2(M)6 and Charities Act (Northcm Ircland) 2008. The financial slatcmcnts ar¢ prrparcd on a goiDg concertl b&si5 under the histortcal cost convcntion, modified to irtclude ¢crtain items ai fair Yalu& The fittattcial stments ate pre5cnted in sterling whith is ihe functional currnicy of the ¢hariry. 1.2. Tanglble fL%ed assets and depreciation Tangible fixed }ets are slated at cosi less delaTion. Depreciation is ptovided &( rates calcukned io write off ihe cost or valualion tesidual value of eaeh asset over its eXd useful lifo as follows: Office EquipnTrEnt Equiptneni 15% Straighi Line 20% Straighi Line Income {1) Grdnts Granis r¢pres¢nLS all anmiunts received and receivable during the year. Capiial grants are rele&%ed to the Profit and lo&% account in ihc ycar in which they are r1ved in line wilh the SORP 2019 (FRS102). Revenue grdnts are credited to the Stst¢llni of Aaiviries in the yearthey are Ceived. lil) Donaiions & odministrdliQn income. Thi.s compri5&s amounts received dusing tl* year. Pagt 8
Thby Tots Commuulty Playgrovp (A company IlmSled by guarantee) Notes ¢0 the g¢couDts for the year ended 31 August 2025 Expollditu (il Direci Charitable EXndire This r¢pents all expcnditure dircrfly aWiblltrbl¢ to chatitrdbie GqU5e& (ii) Managemcnt & AdJDillistrdtio This includes all otherexpendilure direclly aU(Katcd above and a p)rtion of the overhead c05È$ attributable to rnanagemcnt and administration. Page 9
Tlny T¢)ts Community tlaygroup (A MpanY limited by guarantee) Notes to aeconnts ror the year ended 31 August 2025 Income 2025 2024 Restricted Ineome N.l Housing Excwtivc (Note 15) Pathw&y Halifax Ikrry City & Strabane District COU11 John mo0S RTE Toy Show tkpartrnenl of Httllth RAPIDIDAERA The Honourable Irish Slery FDyle Foundation 75,403 21.451 3J66 2(X) 79,186 14.964 1,634 3200 6,877 1.993 110.313 110.861 Unrestricted Income Fees Donations & fun(Iraising Interest received 15,791 2.583 288 13,309 18.662 19.033 Total Incom¢ 128,975 129,894 Re51rictwJ Funds Funds received which gre earnTrrteO by fk funikn for specAfK puq)oses. Such purposes within the overnll aims of ihe organisotion. (li) UTArestrirted Fund5 Funds which are expendablB ai the discr]0 of tho company in furtherance of the aims of the chtY. In addilion funds may be held in order to finance capital inv1 Jnd W0[nE ¢apiial. Unrestrirted VeS art at a Icvd to ¢over thrce rnonths salary. operational costs and redundancy. Pgge 10
Tllly Tots Communlty Playgroup (A Company limited by guarantee) Notes to the accounts for the year ended 31 August 2025 Resources Expended UDreslrieted Funds Restrietc(I Fund5 Tol*l 202S Total 2024 Management & AdmillistratlOD Wages & temiination benefits Staff pension cosls Volunleer expenses Partner payments Summer scheme Educational resources Insurance Lighi & heal Computerlsoftwar¢ costs Printing & stalionery Repairs & maintenance Teleplione General rnnning expenses Legal & prOf10nal Accountancy Bank rharEfS Subscriptions Depreciation on properly Depreciation on oifice equipment Depreciation of fixtures, fittings & equipment 17.933 47.763 1760 65.696 2.760 420 53.261 527 1.093 1,769 846 1.219 931 5.247 .333 3.582 57,990 2.179 i90 51.725 1,002 420 (Note 15) 53.261 527 l.093 1.769 846 1.219 931 584 lJ33 2.613 1.934 642 1,090 1,530 3.954 1.302 4,034 3,156 864 231 91 183 525 2,164 4,663 969 864 864 249 125 249 125 420 1,731 420 1,731 29.642 112,431 142,073 135,186 St'aft note The average number of r$Oll$ employed by the company durillg the year amounted to 3 (2024-3). The a&yEgale payroll costs incurred during th¢ year werc: 202S 2024 Wages and salaries Pension Contributions 52,S71 2,760 57.990 2.179 55.331 60,169 P¥ge 11
Tilly Tots Communlty Playgroup {A conjpally limited by guarantee) Note5 to the accounts ror the year ended 31 August 2025 Toxation There is no charge io tatIOn 8s the company h&$ charitable statu& Tangiblo assets IAnd and buildiDES OleeFIxtllre$ & rr¢¢hold Equipment Filtings Total Cost Ai I September 2024 41.636 7.327 75.332 124.295 At 31 August 2025 41.636 7.327 75,332 124,295 Depreciation Ai I September 2024 Charge for the year 41.636 5.226 420 66,678 1,731 113.540 2,151 At 3l August 2025 41.636 5,646 68.409 115,691 Net b(k values Al 31 August 2025 1.681 6,923 8.604 At 31 August 2024 2.101 8.654 10,755 Debto 2025 2024 Grants due 2.469 io. Current ligbilities 2025 2024 Bank loans and ov¢rdrdfts Te$ and social Security costs Deferred income Arual$ 242 336 4,345 864 215 2.515 3.366 864 5.787 6.960 Page 12
Trby Tots Community Playgrnup (A company limited by guarantee} Note5 to the for the year ended 31 All8iist 2025 11. Movements in Fwids At I September Incoming Outgoing 2024 resources resources Trer At 31 Avgust 2025 Restricted fund5: 10,755 1 IOJ13 (112,431) 8.637 Unrcstriclcd funds: Generdl fijnds 3.954 18.662 (29.642) 10.778 3.752 Torat unr&%tyithed lldS 3,954 18,662 (29.6421 10.778 3.752 D&5ignated Funds 18.519 (10.778) 7,741 33228 128.975 (142.073) 20,130 Purposog of Restricted Funds Resrricied Efdnts awarded io the charity is pmvided io cover the core objects as explained in direciors report. 12. Related Porty TransactiODS Thue were llo relai¢d party in th yur under Rvi¢w. 13. Limited by GuaraDtee The company Ès Iimited by guardntce attd do&5 have a 5batE capital. 14. Controlling interest ConirolEing inter&st Tts with the Board of Directors. IS. Northern Ireland Houslng Exeeudve An 3mOUttt of £79,748 rcceiv¢d in the fiDanciat year from Northcrn ]reland Housing Execuiiv< £53.261 of this was paid to other community gmllps >ttd this amount is included as expendimr¢ under "Partner payments-. The bolance omount of £26.487 relaws to finy Tots Communiiy Playgroup. Page 13