Charity number 102605 TOBER TINYS COMMUNITY PLAYGROUP ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
TOBER TINYS COMMUNITY PLAYGROUP COMPANY INFORMATION Directors Mrs P Glèndinning Mrs P Monahan Ms E Forde Mrs R Glendinning Mrs S Hamilton Mrs N Higgins Mrs J Pickering Mrs M Shiels Secretary Mrs R Glendinning Charity number 102605 Registered office 6 Desertmartin Road Tobermore Co Londonderry BT45 5SG Auditor David Lyttle + Co Ltd Station House 46 Molesworth Street Cookstown Co Tyrone BT80 8PA
TOBER TINYS COMMUNITY PLAYGROUP CONTENTS Page Trustee's report Independent examinerfs report statement of financial activities Balanc8 sheet Notes to the financial statemants 8-10 The followlng pages do not form part of thè statutory financlal statements Detsiled statement of financial activities 10-11
TOBER TINYS COMMUNITY PLAYGROUP TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The trustees who have served during the year were: Trust88s: Treasurer Secretary Chairperson Trustee Trustee Trustee Trustee Trustee Emma Forde Rachele Glendinning Paula Monahan Paula Glendinning Stephanie Hamilton Nicola Higgins Jenna Pickering Michelle Shiels Public beneffts The benefits flowing from the purposes of Tobertinys Community Playgroup are that parents of pre-school Children from Tobemiore and surrounding areas have an opportunity to be looked after in a safe and stimulating environment under th8 care of suitably qualif18d play leaders. Their children benefit from being able to attend such a facility close to their own homès where there is no regular public transport. They b8nefft trom the fact that they have access to both education and recreation in safe and secure faciltties in an organisation managed by their own parents and local people. The community benefits by securing this facility for local children and therefore being able to offer the s8rvice at reasonable prices affordable to local parents. There is no private benefil flowing from these purposes except for the salaries of the personnel employed by the project which is necessary for the running of the project. These benefits are measured by the numbers of children coming to the facility each year. They are also measured by consultations with the children Ihemselves who regularly evaluate their own activities. Feedback is also obtained by parents at least twice a year but most parents get a daily report on the progress of their child and so the benefits are often measured by the one to one interview with parents which incur on a regular basis. There is no harm flowing from these purposes. Aim of the organlsatlon Tobertinys runs a pre-school facility in the village of Tobemiore which is attended by children from Tobermore and surrounding districts. Children are provided with education and recreation facilities and practical assistance for the children where necessary. The Group provides and maintains suitable equipment and facilities for the education and recreation of the children subject to the specifications of social services and DEL. The committee of volunteers manage the team of workers recruit and select them and manage all human resource requirements. They also manage the building ensuring that adequate insurance, property trained volunteers, parents or guardians of the children all have an input into the appropriate activities of the childcare group. The comrnittee also carries out a range of fvnd raising activities, ensures the financial well-being and management of the organisation. They also ensure a co-ordinated integrated and holistic approach to young children's leamers Charltable purposes The Group was establish8d to promote play based leaming environments for all children under ststutory school age. (hereinafter referred lo as the beneficiaries) of the Magherafelt area and its surrounding environs in Co Londonderry (hereinafter called the area of benefit) without distinction of age, gender. marital status, disability, sexual orientation, nationality, ethnic identity. political or religious opinion by associating the statutory authorities. community and voluntary organisalions and the inhabitants in a common effort to advance education and in particular to advance the education of the beneficiaries by the provision of safe and salisfying group play with the right of parenucarers to take responsibility for and lo become involved in the activities of the group and to promole the preservation of health of the beneficiaries and support the values and principles of early years.
TOBER TINYS COMMUNITY PLAYGROUP TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Trustees, Report l open this report on reftection when I became Chairperson last year. The insight I have gained into the Tober Tinys Community based Playgroup this year has been both fulfilling and rewarding. To listen and engage with the new Leader Clare, new Deputy Muriel and Playgroups Assistants Jacqui and Alex has given me great knowledge on the functions of playgroup and how they utilise their time, resources and become a stronger and stronger team with the children at their focus and heart of it all. Clare you have shown great leadership in your first year as Leader and instantly formed a team that felt supported and valued. Well done for all you have done and achieved this year. Muriel congratulations on your first year as Deputy, your support to all and willingness to help shines through. Tha collective effort from all the staff, embracing the change and working to new meihods that has made Ihis a successful year. Thank you to all the staff, but a p8rti¢ular special thanks to Jacqui and Alex for their continued commitment and dedication to Playgroup. for all the little extras and your experience you bring to the table it is very much appreciated. l am sure you would all lik8 to share your congratulations to th8 fantastic four. This year has seen some challenges in that we had a complete new rnanagement committe8, With a new Chairperson. Secretary and Treasurer and as noted above with a new Leader and Deputy. The initial process of that change over and handover of infomiation and tormal changes with the banks were concluded the team worked well together alongside the committee. to help suppori Clare, Muriel, Jacqui and Alex. Most of us learning on the job, however this made it fun. encouraging and a good working relationship has been formed. I would like to take this opportunity to thank everyone in the management committee for their support this year and their wise council when required, attending meelings and helping with supporting Ihe team. For those that I know are not rejoining. l thank you for giving up your tim8 to play a part in the Tober Tinys Successes over the year or longer. In terms of successes we have had. thankfully. a content year with the following positives to take foTward and acknowledge.. Thankful for Pathway funding again which aids the running of Tober Tinys financially and allows our team to provide Ihe best educational tools and safe environment for our children. Tober finys was able to get a freshen up with paint, new resources were bought and initiative used to maximise space for fun and bright learning for the children. This included ensuring all safety elements were given extra focus and more space was fulfilled especially in reading comer. The outside Spa looks incredible and special thanks goes to the work outside of hours. additional hours and just generally doing what needs done, over and above theirjob description. Appreciated the additional funds that were generated, through TBD donation, Team I Committee Fundraising coffee moming. quiz sheets, Gala Ball. In order to give back and promole good Mental Health l Be kind Moto the committee gifted our team with a wellbeing day. This was a way of highlighting the need to look after ourselves whilst we do an important role in work, and at the heart of children, is a team that I wish to continue to support. Welcoming children from all walks of life. and with additional or complex needs means that training has been increased for certain areas. 2 SEN posts have been advertised with 1 post being filled with our new8St member of the team Erin. Focuses for coming year Continue to build the already Strong foundations of a good team, build in any new member5 of the committ8e I management positions (once the reelection has taken place) Work closely to finalise the Charity Commission replies so that we can remain up to date with their requests. Continue to put the team and children at the heart of the community based Playgroup and provide assistance were required Fundraising - what can we do ne Re-apply for Palhway and any government I counc51 initiatives that we can avail of, considering the economic position we are in with raising cost of living to ensure the survival of our Cuent working methods. To promote that we should Smile, Have Fun. Be kind. and talk to one another.
TOBER TINYS COMMUNITY PLAYGROUP TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 In closing. I would like to encourage you all to become part of the management committee. New faces will bring new skills. experience and ideas all of which are very welcome. Finally I hope that the staff and management committee have a positive start to the year and that this year is a successful on8 for Tober Tinys Community playgroup. Financial review All the funds administered in grants by the charity are governed by procedures and policies laid down and agreed in advan between the charity and those partners funding the grant schem8s. All financial procedures for the group are reviewed annually to ensure that all policies and procedures are updated to conform to any new financial legislation that has been introduced. Statement of trustoes. responsibilltlès Th8 Constitution requires the trustees to prepare financial ststements for each financial year which give a true and fair view of the state of affairs of Tober finys Community Playgroup and of the surplus or deficit for that period. In preparing those financial statements. the trustees are required to- -selec1 suitable accounting policies and then apply them consistently; -make judgements and estimates that are reasonable and prudent- -prepare the financial statements on the going conc8m basis unless it is inappropriate to presume that Tober Tinys Community Playgroup will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of Tober Tinys Community Playgroup and to enable the trustee5 to ensure that the financial statements comply with the Conslitution. The trustees are also responsible for safeguarding the assets of Tober Tinys Community Playgroup and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are satisfied that all grants have been used solely for the purposes for which they were provided. By order of the board Chairperson
TOBER TINYS COMMUNITY PLAYGROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TOBER TINYS COMMUNITY PLAYGROUP FOR THE YEAR ENDED 31 MARCH 2022 Independent Examlnefs Report to the Trusteos of Tober Tlnys Community Playgroup I report on the accounts of the charity for the year ended 31 March 2022, which are sat out on pages 4 to 10. Respectlve responsibilities of charity trustees and examiner As the charity's Trustees, you are responsible for the preparation of the accounts in accordance wtth the Charities Act (Northem Ireland) 2008. It is my responsibility to-. exarnine the accounts under section 65 of the Charities Act follow the procedures laid down in the general diredions given by the Commission under section 6519)(b) of the Charities Act stste whether particular matters have come to my attention Basis of independent examlnerfs report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northem Ireland under section 65(9){b) of the Charities Act. My examination induded a review of the accounting records kept by the charity and a comparison of the accounts presented with Ihose records. It also included considaration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity Trustees conceming any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. 1. That accounting records were not kept in accordance with seclion 63 of the Charities Act. 2. Thal the accounts do not accord with those accounting records. 3. Thal the accounts do not comply with the accounting requirements of the Charities Act. 4. Thal there is further information needed for a proper understanding of the accounts to be reached. Independent examIneS ststement I have completed my examination and have no concems in respect of the matters11) to (4) listed above and, in conn ion with following the directions of the Charity Commission for Northern Ireland. I have found no matters that quire drawing t our attention. cGeagh {Independen iner) for and on behalf of David Lyttle + Co Ltd 21 September 2023 Chartered Accountants Statutory Auditor Station House 46 Molesworth Street Cookstown Co Tyrone BT80 8PA
TOBER TINYS COMMUNITY PLAYGROUP STATEMENT OF FINANCIALACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restrlcted funds funds 2023 Total 2022 Total Incoming resources Fees Milk remittance Savings Club membership fees Education Authority PEAG Education Authority SEN costs Education Authority Getting ready to leam Education Authority Engage Education Authority Outdoor leaming project Education Authority SEN EYIS Early Years Pathway fund Early Years Childcare support fund Tesco communtty grant Awards for all Fundraisin9 and donations Unifomi sales Child in Need fundraising Empowering improvement Govemment energy support Childcare partnership 10,728 150 225 10.728 150 225 51,375 3,612 200 4.368 8,960 123 225 46.274 1.917 200 2.912 1.000 150 14.990 2.229 1,125 6.831 2.429 48 51.375 3,612 200 4,368 14,990 14,990 375 375 7.105 987 148 800 600 800 7,105 987 148 800 600 800 Total incoming resources 21,543 74.920 96.463 89,412 Resources expended Charitable activities Governance costs 8,169 10,094 70.283 4.636 78.452 14,730 76.018 11.044 Total resources exponded 18.263 74,919 93,182 87,062 Net incomlngl(outgolng) resources 3,281 3,281 2,350 Net movement In funds Total funds brought forward at 1 April 2022 3,281 21,515 3,281 26,950 2,350 24,600 5,435 Total funds carrled forward at 31 March 2023 24.796 5,435 30,231 26.950
TOBER TINYS COMMUNITY PLAYGROUP STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 The statement of financial activities has been prepared on the basis that all operations are continuing operations. There are no recognised gains and losses Other than those passing through the statement of financial actNilies.
TOBER TINYS COMMUNITY PLAYGROUP BALANCE SHEET ASAT31 MARCH 2023 2023 2022 Notes Current assets Cash at bank and in hand 40,413 36.729 Creditors: amounts falling due within one year (10.182) (9.779) Net current assets 30,231 26.950 Capital and reserdes Unrestricted funds Restricted funds 24,796 5.435 21.515 5.435 Total equity 30.231 26.950 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial ststements were approvad by the board of directors and authorised for issue on 21 September 2023 and are signed on its behalf by- FofJ8 Mrs P Monahan Dlrector Ms E Forde Director
TOBER TINYS COMMUNITY PLAYGROUP BALANCE SHEET (CONTINUED) ASAT31 MARCH 2023 Judgements and key sources of estlmation uncertainty In the application of the tharity's accounting policies, the directors are 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 experiènce 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. Revision5 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 bolh current and future periods. Accounting policies Company information Tober Tinys Community Playgroup is a charity registered in Northem Ireland with Ihe charity number 102605. The address of the charity is Unit 2, Tobennore Business Centre, 6 Desertrnartin Road. Tobermore. BT45 5SG 2.1 Accounting convention The financial statements have been prepared in accordance with 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 1021 effective 1 January 2015 Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Tober Tinys Community Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabililies are initially recognised at historical cost and transaction value unless othemise stated in the relevant accountancy policy nole(s). The financial statements are prepared on a going concern basis. The financial statements are prepared in steding, which is the functional currency of the cornpany. Monetary amounts in th8se finanoial 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. 2.2 Turnover Unrestricted funds are available for use at Ihe discretion of the committee in furtherance of Ihe general objectives of the charity. Restrtcted funds are subjected to restrictions on their expenditure imposed by Ihe provider of the funds. All incoming resources are included in the statement of financial acttvities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following speGifiG policies are applied to particular categories of income: Incoming resourc85 from grants. where related to performance and specific deliverables. are accounted for as the charity earns the right to consideration by its perfomian¢e. Inveslment income is included when reivable. Any income received by the charity in advance of the due date upon which it becom8s raceivable is deferred until that due date.
TOBER TINYS COMMUNITY PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting pollcles (Contlnuod) Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Govemance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and includ8 the audit fees and costs linked to the strategic management of the charity. 2.3 Cash and cash equivalents Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of threè months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in Cuent liabilit18S. 2.4 Flnancial instruments The company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company bècomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. with the net amounls presented in the financial statements. when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultsneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction Pri including transaction costs and are subsequently carried at amortised cost using Ihe effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of Ihe future re[ptS discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any wntract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabililies. including creditors. bank loans, loans from fellow group companies and preference shares that are classified as debt, are inilially recognised at transaction price unless the arrangement constttutes a financing transaclion. where the debt instrument is measured at the present value of the fvture payments discounted at a market rate of interest. FinanGial 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 cr8ditors are obligations to pay for goods or servi5 that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabililies if payment is due within one year or less. If not, they are presented as non-current liabilitl8s. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
TOBER TINYS COMMUNITY PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Contlnued) 2.5 Equity instruments Equity instruments issued by the company are recorded at the proceeds received. net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. 2.6 Employee benefits Th8 costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be r8cognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's s8rvic8s are received. Termination benefits are recognised immedialely as an expense when the company is demonstrably comrnitted to terminate the employment of an employee or to provide termination benefits. 2.7 Retirement beneffts Payments to defined contribution retirement benefit schemes are charged as an expense a5 they fall due. 2.8 Leases Employees The average monthly number of persons employed by the charity during the year was: 2023 Number 2022 Number Total Credltors: amounts falling due within one year 2023 2022 Bank loans and overdrafts other creditors 142 10,040 259 9.520 10,182 9.779 10
TOBER TINYS COMMUNITY PLAYGROUP DETAILED STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 Unrestrfcted Restricted funds funds 2023 Total 2022 Tolal Incoming resources Fees Milk remittance Savings Club membership fees Education Authority PEAG Education Authority SEN costs Education Authority Getting ready to leam Education Authority Engage Education Authority Outdoor leaming project Education Authority SEN EYIS Early Years Pathway fund Early Years Childcare support fund Tesco community grant Awards for all Fundraising and donations Unifomi sales Child in Ne8d fundraising Empowering improvement Govemment energy support Childcare partnership 10,728 150 225 10,728 150 225 51.375 3,612 200 4,368 8,960 123 225 46.274 1,917 200 2.912 1.000 150 14,990 2,229 1,125 6,831 2,429 48 51,375 3,612 200 4,368 14,990 14,990 375 375 7.105 987 148 800 600 800 7,105 987 148 800 600 800 Total incoming resources 21,543 74,920 96,463 89.412 Resources expended Charitablè activitiès Wages and salaries Staff training Pension costs Catering Play equipment and resources Early Years IEYS Access Nl Memberships and subscriptions Tutors Trips 59,286 544 4,735 59,286 544 4,735 3,761 4.984 65 40 2.813 1.490 734 57,635 623 4,497 1,484 9.052 1.830 40 307 3,761 4,984 65 40 2,813 1,490 734 550 Expenditure on charttable aclivilies (8.1691 170.283) {78.4521 (76,018) 11
TOBER TINYS COMMUNITY PLAYGROUP DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 Resources expended Governance costs Rent Cleaning Power, light and heat Repairs and maintenance Insruance Travelling expenses Bank charges Printing. postage and stationery Telecommunications Unifomis Sundry expenses 3,875 3.875 334 2.177 4.922 538 43 415 282 375 1,114 655 3.608 478 1,184 2,657 538 30 153 17 561 1.292 526 334 1.416 4,922 538 43 415 282 375 1,114 655 761 Expenditur8 on govemance costs (10,094) (4.636) (14.730) (11,044) Total resources expended (18,263) (74,919) (93.182) (87.062) Net incoming resources 3,281 3,281 2.350 12-