Charity number 102605 TOBER TINYS COMMUNITY PLAYGROUP ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
TOBER TINYS COMMUNITY PLAYGROUP COMPANY INFORMATION Trustees Mfs P Glendinning Mrs P Monahan Ms E Forde Mrs R Glendinning Mrs N Higgins Mrs J Pickering Mrs M Shiels A Patterson G Thompson Secretary Mrs J Pickering Charity number 102605 Registsrèd offi¢e 6 Desertmartin Road Tobermore Co Londonderry BT45 5SG Auditor David Lyttle + Co Ltd Slation House 46 Molesworth Street Cookstown Co Tyrone BT80 8PA
TOBER TINYS COMMUNITY PLAYGROUP CONTENTS Page Trustee's report Independent examinels report statement of financial activities Balan sheel Notes to the financial slatemenls 8-10 The following pages do not fomi part of the statutory financial ststements Delailed slalement of financial activities 10-11
TOBER TINYS COMMUNITY PLAYGROUP TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees who have served during the year were.. Truslees: Treasurer Secretary Chairperson Trustee Trustee Trustee Trustee Trustee Trustee Emma Forde Jenna Pickering Paula Monahan Paula Glendinning Rachele Glendinning Nicola Higgins Amy Patterson Michelle Shiels Gemma Thompson Public benefits The benefits flowing from the purposes of Tobertinys Community Playgroup are that parents of pre-school children from Tobermore and surrounding areas have an opportunity to be looked after in a safe and stimulating environment under the care of suitably qualified play leaders. Their children benefit from being able to allend such a facility dose to their own homes where Ihere is no regular public transport. They benefit from the fact that they have access to both education and recreation in safe and secure facilities in an organisation managed by their own parents and local people. The communiiy benefits by securing this facility for local children and therefore being able to offer the service at reasonable prIS affordable to local parents. There is no privale benefit flowing from these purposes except for the salaries of Ihe 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 themselves who regularly evaluate their own aclivilies. Feedback is also obtained by parents at least 1Ge a year but most parenls get a daily report on Ihe 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 oryanisation Tobertinys runs a pre-school facility in the village of Tobermore which is attended by children from Tobermore and surrounding districts. Children are provided with education and recreation facilities and Pfactical assistance for the children where necessary. The Group provides and maintains suitable equipment and facilities for the education and recreation of the children subject lo 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, properly trained volunteers. parents or guardians of the children all have an input into the appropriate activities of the childcare group. The committee also carries out a range of fund raising activities, ensures the financial well-being and management of the organisation. They also ensure a co-ordinated integrated and holislic approach to young children's learners Charitable purposes The Group was established to promote play based learning environments for all children under statutory school age, Ihereinafler referred to as the beneficiaries) of the Magherafell area and its surrounding environs in Co Londonderry Ihereinafter called the area of benefit) wilhoul distinction of age, gender, marital status, disability. sexual orientation, nationality, ethnic identity. political or religious opinion by associating the statutory authorities. community and voluntsry organisations and the inhabilanls in a common effort to advance education and in particular to advance the education of the beneficiaries by the provision of safe and satisfying group play with the right of parenvcarers to take responsibility for and to become involved in Ihe activities of the group and to promote 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 2024 Trustees. Report Now as I complete my 3rd term as Chairperson of Tober finy's I continue to be fulfilled and excited for what our community based Tober Tinys Playgroup offers and how they support, listen and engage with the ever growing demand. For the second year running we have been over subscribed and had a full competency starting in September again. This year came with a few changes, as Muriel Mccarroll left to take up a new post. with Alex Smyth, at the time Playgroup Assislanl took position of Deputy Leader. Playgroup Assistant role remained with Jacqui Mullholland and a newly appointed Playgroup Assistant came onboard, Erin Moore. Our leader Clare Montgomery, continued to lead this team through these changes and at a lime also which was personally challenging wilh the sad loss of her father and uncle. The strength of Ihe leam has been exemplarily over this pasl year. Further changes occurred with Playgroup Assistant Erin leaving due to ill health and Trainee Chloe Patterson after finishing her exam5 was now qualified to be appointed as Playgroup Assislanl. I would like to congratulate the team for all they have achieved in the 202312024 year and the collective effort from all the staff. embracing the challenges and working hard lo ensure standards were maintained lo Ihe high level that exisl. Thank you also to Jenna Pickering who joined the team as a funded place from the EA for a stalemenl child. Each staff member brings their own special trait that makes Tober Tinys the welcoming, exciting and happy place of learning for each child and promotes confidence to the parents. To Clare. I congratulate you for continuing lo lead the team which such focus, determination and kindness and l am confident thal the best is always achieved because of the excellent teamwork and leadership that exists. This year has seen us stabilise for the first time since the pandemic and whilst rts been slighlly harder to manage that we don't overspend, this year was about ensuring that we now have enough lo pul into the reserves pot. should the worst case scenario ever arise, and this is a posilive step in the righl direction. I say this with the backup of some great funding opportunities that we have been successful in and namely the Pathway Fund, which without we Simply would nol be able lo function like we have. The Staff Team and committee continue to fundraise which has helped lo modernise Tober Tinys in updating the tables and chairs for the children, the outside play area has had a clean up and general mainlenance. I would like to again thank TBD for their donation this year again to Tober Tiny's and donations from family of playgroup users for any fundraising opportunities and the subscriptions I voluntary subscriptions being paid by pre-pre and nursery sessions, all assisted in making the efficient running less of a burden. 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. altending meelings and helping with supporting the team. For those that I know are not rejoining, I thank you for giving up your time to play a part in Ihe Tober Tinys SucsSes 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 the besl educational tools and safe environment for our children. Funding success for an Interactive Screen for the use of more modern learning tools for the children and for activity based learning Upgrade of the furniture and key important areas for the children to ensure safety is upheld. Continued supporting team efforts and appreciation for all the work that goes into the Committee Fundraising coffee morning, quiz sheets, bus runs. Experience gained and confidence secured in supporting some thildren with additional or complex needs. This year comes as our 25 year anniversary and therefore some nice plans will be focused in and around April 2025. Continue to build the already strong foundations of a good team, build in any new members of the committee I management positions (once the reelection has taken place} Continuing Strong links with the community- easter bonnet walks, Christmas coffee moming, savings club. Hoping to secure Pathway Fund for another year
TOBER TINYS COMMUNITY PLAYGROUP TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Continue lo put Ihe team and children al the heart ofthe community based Playgroup and provide assistance were required and the links with neighbouring schools To promole that we should Smile. Have Fun, Be kind, and talk to one another. to ensure good mental health for all. Finishing lastly wilh the erection of a New Tober Tinys Community Playgroup Sign which will be purchased from the funds raised at a recent Summer Charity Ball hosted by myself, Chairperson. Funds of £1000 was raised for Tober Tiny's and this new sign will help mark the 25 years with a new fresh look for Tobers 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 Ihe staff and management committee have a positive start to the year and that this year is a SUCSSl one for Tober Tinys Community playgroup. Financial review All the funds adminislered in grants by the charity are govemed by procedures and policies laid down and agreed in advance between the Gharily and those partners funding the grant schemes. All financial procedures for the group are reviewed annually lo ensure that all policies and procedures are updated lo confomi to any new financial legislation that has been introduced. statement of trustees, responsibilities The Constitution requires the trustees lo prepare financial statements for each financial year which give a Irue and fair view of the state of affairs of Tober Tinys Communily Playgroup and of the surplus or deficit for that period. In preparing those financial slalements, the trustees are required to.. -select suitable accounting policies and then apply them consistently., -make judgements and estimates that are reasonable and prudent., -prepare the financial statements on the going concem basis unless it is inappropriate to presume Ihal Tober Tinys Community Playgroup will conlinue in business. The Irustees are responsible for keeping proper accounting records which disclose wilh reasonable accuracy at any time Ihe financial position of Tober Tinys Community Playgroup and to enable the trustees lo ensure Ihal the financial slalements comply wilh the Constitution. The Irustees 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 irregularilies. 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 2024 Ind•p•nd•nt Examln•f• R•port to th• TN•t•o• ol Tob•r Tlny• Communlty Playgroup I report on the acMunt8 of the charlty for the y8ar ended 31 March 2024, which are set out on pa9e8 4 to 10. R••pectlv• rn•pon•lbllltlM of ¢h•rlty truitMJ and ox•mln•r As the chaty,5 TNsl888, YOU 8re re8ponslbl6 for the preparallon of th8 a(xounts In 8ccord&nc• wlth the ChartWe8 Acl INothem Irolond) 2008. It18 my responslblllty lo.. 8xamlne the accounts undar 88Ctlon 85 of the ChadtiesAct follow Ihe procedure8 lald dovffl In the general dlrectlon8 glvon by tho Comml881on undor 8•Ctlon 85(9)Ib) of the Chadtle8 Act State whothor part11•r mattorn have como to my attonlon BA•1• of Ind•p•nd•nt •x•mln•V• r•port I have examlned your charlty accounts as requlred under 89Ctlon 85 of the Charltl88 Act and my ex8mlnatlon wa8 cgmed out In accordance wllh tho gan•ral dlrectlons glven by tho Chartty Comml••lon for Northom Ir•lond undor 8OCtlon 85(9)(bl of tho Ch8rltl88 Act. My exarnln•tlon Induded • revlaw of tho accounlng record8 kopt by the ¢h8dty ond a compaflgon of th• •ccounts pr08enled with tho88 record8. It 8180 included con8idorats.on ol any unu8ual rt8m8 or dl8clo8urnJ in th• occounts, and 8eeklng oxplanatk)n• from you 08 charlty Tru•tM• concomlng iry •uch mattorn. My role l• to •tate whether any materfal matter8 have come to my attention givln9 me Cau lo believe.. 1. That accountlng records wgre not hpt In accordan wlth ledon 63 of th• Charttle8 Act. 2. That the accounts do not accord with th08e accounting records. 3, Th81 the acMunls do not compty wlth tha occountlng requlrements of the Ch8rttle8 Act. 4. That thero18 furth•r Inlorniatk*n needed for a proper underntandlng of the accounts lo bè r•iched. Ind•p•nd•nl •xamln•rf• •tat•m•nt I have completed my èxamlnalion and hove no concerns In ro•p8ct of the m•ttern {1) to (4) listed above and, In connectlon wth follovlng the dlrectlon• of tho Charfty Comml881on for Northern Ireland, I ha¥• found no m8tt0rn that r8qulre drawlng to your attèntlon. St•ph•n MeG9h Ilnd•p•nd•nt •Mfflln•r) for and on h•ll of D•vld Lyttl• + Co Ltd 15 October 2024 Chart•r•d Accountsnt• 8tstutory Audftor ststlon House 48 Mole8WOrth Street Cook8town Co Tyrone BT80 8PA
TOBER TINYS COMMUNITY PLAYGROUP STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted fvnds funds 2024 Total 2023 Total Incoming resources Fees Milk remittance Savings Club membership fees EdLbcation Authority PEAG Education Authority SEN costs Education Aulhority Getting ready to leam Education Authority Engage Education Authority Outdoor leaming project Education Authority SEN EYIS Early Years Pathway fund Early Yeafs Childcare support fLJnd Tesco community grant Awards for all Fundraising and donations Uniform sales Child in Need fundraising Empowering improvement Government energy support Childcare partnership Trip Income Education authority Senis Gen Assislant Saving Club 9.755 243 9,755 243 10.728 150 225 51,375 3,612 200 4,368 53,383 6,928 200 53,383 6,928 200 15,000 15.000 14,990 375 8.347 1.026 85 8,347 1,026 85 7.105 987 148 800 600 800 2,500 993 2.500 993 2,465 590 2,465 590 Totsl incoming resources 23.539 77,975 101,515 96,463 Resources expended Charitable actiwties Govemance costs 3,620 7,602 73.735 7.545 77,355 15,147 78,452 14,730 Total resources expended 11,222 81,280 92.502 93,182 Net incomingl(outgoing) resources 12.317 {3,305) 9,012 3.281 Net movement in funds Total funds brought forward at 1 April 2023 12.317 24.796 (3,305) 5,435 9.012 30,231 3.281 26.950 Total funds carried forward at 31 March 2024 37,113 2.130 39,244 30.231
TOBER TINYS COMMUNITY PLAYGROUP STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The statement of financial activities has been prepared on the basis that all operations are continuing operab"ons. There are no recognised gains and losses other than those passing through the stalement of financial activities.
TOBER TINYS COMMUNITY PLAYGROUP BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Current assets Cash at bank and in hand 52.066 40.413 Creditors: amounts falling due within one year (12,822) (10.1821 Net current assets 39,244 30,231 Capital and reser¥es Unrestricted funds Restricted funds 33,809 5,435 24.796 5,435 Total equity 39,244 30,231 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the board of directors and authorised for issue on are signed on its behalf by.. Mrs P Monahan Trustee Ms E Forde Trustee
TOBER TINYS COMMUNITY PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity infomiation Tober Tinys Community Playgroup is a charity registered in Northern Ireland with the charity number 102605. The address of the charily is Unit 2, Tobermore Business Cenlre, 6 Desertmartin Road, Tobermore, BT45 5SG 1.1 Accounting convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applir2ble in Ihe UK and Republic of Ireland {FRS 102) 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 (Northem Ireland) 2015. Tober Tinys Cornmunity Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost and transaction value unless otherwise slated in the relevant accountancy policy note(s). The financial statements are prepared on a going concern basis. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial slalements are rounded to the rbearest £. The financial statements have been prepared under Ihe historical cost convention, Imodified lo include the revaluation of freehold properties and lo include investment properties and certain financial instruments at fair valuel. The principal accounting policies adopted are sel out b810w. 1.2 Tumover Unrestricted funds are available for use at the discretion of the committee in furtherance of the general objeclives of the charity. Restricled funds are subjected to re51rictions on their expendilure imposed by Ihe provider of Ihe funds. All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income-. Incoming resources from grants, where relaled lo performance and specific deliverables, are accounted for as the charity earns Ihe right to consideration by its performance. Investment income is included when receivable. Any income received by the Gharity in advance of the due dale upon which it becomes receivable is deferred until that duè date. Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully re¢overed, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those cosls incurred by the charity in Ihe delivery of ils activities and services for ils beneficiaries. It includes both costs that can be allocated directly lo such activilies and those costs of an indirect nature necessary lo support them. Governance costs include those costs associated wilh meeting the conslitulional and statutory requirements of the charity and include the audit fees and costs linked lo the slrategic management of Ihe charity. 1.3 Cash and cash equivalents Cash and cash equivalenls are basic financial assets and include cash in hand, deposits held al call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
TOBER TINYS COMMUNITY PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting poli¢ies (Continued) 1.4 Flnancial instrument8 The charity has elected to apply the provi5i0ns 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 re¢ognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when there is a legally enforceable right lo sèl off the recognised amounts and there is an intèntion to settle on a nel basi5 or to realise the asset and settle the liability simultaneously. Ba$lc financial assets Basic finan¢ial assets. which include debtor5 and cash and bank balances. are initially measured at Iransaction price including transaction costs and are subsequently carried at amortised cost using the effective inlerest method unless the arrangement conslilules a financing Iransaclion, where the transaction is measured al the present value of the future receipts discounted at a markel rate of interest. Financial assets classified as receivable within one year are not amortised. Classmlcation of financlal liabillties Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities. Baslc financial liabilitles Basic financial liabililies, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt. are initially recognised al transaction price unless the arrangemenl constitutes a financing transaction, where the debt instrument is measured al the present value of the future payments discounted at a market rate of interest. Financial liabilitles classified as payable within one year are nol amortised. Debt instruments are subsèquently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presenled as non-currenl liabilities. Trade creditors are recognised initially at transaction pri and subsequently measured al amortised cost using the effective interest method. 1.5 Equity instruments Equiiy instruments issued by the charity 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 charity. 1.6 Employee benefits The costs of short-term employee benefits are rècognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entillemenl is re¢ognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charily is demonstrably committed to temiinale the employment of an employee or to provide temiination benefits. 1.7 Retirement benefits Payments to defined contribution retirement benefit schemes are Charged as an expense as they fall due.
TOBER TINYS COMMUNITY PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.8 Leases Judgements and key sources of estimation uncertainty In the application of the charity's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities Ihat are nol readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Aclual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the eslimale is revised where the revision affects only thal period. or in the period of the revision and future periods where the revision affects both current and future periods. Employees The average monthly number of persons employed by the charity during the year was.. 2024 Number 2023 Number Total Creditors: amounts falling due within one year 2024 2023 Bank loans and overdrafts Other creditors 152 12,670 142 10,040 12,822 10,182 10-
TOBER TINYS COMMUNITY PLAYGROUP MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2024
TOBER TINYS COMMUNITY PLAYGROUP DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 Total 2023 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 Aulhority SEN EYIS Early Years Pathway fund Early Years Childcare support fund Tesco community grant Awards for all Fundraising and donations Uniform sales Child in Need fundraising Empowering improvement Government energy support Childcare partnership Trip Income Education authority Senis Gen Assistant Saving Club 9,755 243 9,755 243 10,728 150 225 51,375 3,612 200 4.368 53,383 6,928 200 53,383 6.928 200 15,000 15,000 14.990 375 8,347 1,026 85 8,347 1,026 85 7.105 987 148 800 600 800 2.500 993 2,500 993 2.465 590 2.465 590 Totsl incoming resources 23.539 77,975 101,515 96,463 Resources expended Charitable activities Wages and salaries Staff training Pension costs Catering Play equipment and resources Early Years IEYS Access Nl Memberships and subscriplions Tutor5 Trips 63,100 415 4,805 63,100 415 4,805 2,854 1,963 1.625 59,286 544 4,735 3.761 4,984 65 40 2,813 1.490 734 2.854 1,963 1,625 766 766 1,828 1.828 Expenditure on charitsble activities (3,620) (73.735) {77.355J (78,452) 11
TOBER TINYS COMMUNITY PLAYGROUP DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 Resources expended Governance costs Rent Cleaning Power, light and heat Repairs and maintenance Insurance Travelling expenses Bank charges Prinling. postage and stationery Telecomrnunications Uniforms Sundry expenses 4,289 4,289 448 2,906 3,722 591 3.875 334 2,177 4,922 538 43 415 282 375 1,114 655 448 2.906 3,722 591 412 108 500 1,180 641 412 108 500 1,180 641 350 350 Expenditure on governance costs (7,602) (7,545) {15,147) (14,730) Totsl resources expended (11.222) (81.2801 (92,5021 (93,182) Net incoming resources 12,317 {3,305) 9,013 3.281 12-