Charlty number 102605 TOBER TINYS COMMUNITY PLAYGROUP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
TOBER TINYS COMMUNITY PLAYGROUP COMPANY INFORMATION Trustees Paula Glendinning Paula Monahan Emma Forde Nicola Higgins Jenna Pickering Michelle Shiels Amy Patterson Andrea Thompson Jamie-Lee Colvin Joanne Keatley IAppoinl8d 15 October 2024) (AppOted 15 October 20241 Secretary Mrs J Pickering 102605 Charlty number Reglstered office 6 Desertmartin Road Tobermore Co Londonderry BT45 5SG Accountant8 David Lyttle + Co Ltd Slalion House 46 Molesworth Street Cookstown Co Tyrone BT80 8PA
TOBER TINYS COMMUNITY PLAYGROUP CONTENTS Page Trustee's report Independent examiner's report Statement of financial activities Balance sheet Notes to the financial statements The following page8 do not form part of the statutory flnancial statementg Detailed statement of financial activities 9-10
TOBER TINYS COMMUNITY PLAYGROUP TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees who have served during the year were.. Trustees.. Treasurer Secretary Chairperson Trustee Trustee Trustee Trustee Trustee Trustee Trustee Emma Forde Jenna Pickering Paula Monahan Paula Glendinning Nicola Higgins Amy Patterson Michelle Shiels Andrea Thompson Jame-Lee Colvin Joanne Keatley Public beneflts 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 c8re of suitably qualified play leaders. Their children benefit from being able to attend such facility close lo their own homes where there is no regular public transport. They benefit from the fact that they have access lo both education and recreation in safe and secure facilities 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 service at reasonable prices affordable to local parents, There is no private benefit 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 themselves who regularly evaluate their own activities. Feedback is also obtained by parents at least l¢e a year but most parents gel 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 regular basis. There is no harm flowing from these purposes. Alm of the organlsation 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 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 committ6e 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 holistic approach to young children's learners Charltable purposes The Group was established to promote play based learning environments for all children under statutory school age, Ihereinafter referred to as the beneficiaries) of the Magherafelt area and its surrounding environs in Co Londonderry Ihereinafter 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 organisations 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 satisfying group play with the right of parenucarers to take responsibility for and to become involved in the activities of the group and to promote the preseNation 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 2025 Trustees, Report During this term we have been thankful to be working towards som& inhouse improvements to the area of which the children play. Structure of the floor / painting and new furniture all has been done and with a vision of replac&ment of old radiators which have been in place for 20+years. These developments go ahead towards brightening and creating that safe, happy and engaging area for children to learn and grow. With the wonderful team within Tober Tinys they continue to raise the standard and ensure that initiatives are taken forward with the help of the some of the fi'nancial 5UPPOrting grants that are on offer. The team structurally has not changed, and it has strengthened with the support of all working and collaborating and supporting Chloe in her new full-time role At midway point the team have m6t the milestones that we usually set, and children have all settled in well and parents providing great feedback. Congratulations to the team and especially Clare, for continuing to lead the team which such focus, delerminalion and kindness and l am confident that the best is always achièved because of the excellent teamwork and leadership that &xisls, Thankful for Pathway funding again which aids the running of Tober Tinys financially and allows our team to provide the best educational tools and safe environment for our children. This has just been recently confirmed, and money will be reaching our account soon. We have our 25 Anniversary coming up now in April so there are lots o-, fun things happening for the children and families of playgroup, but also in the community for past and present children / families and local businesses and residents. The team have all beén working hard to achieve a fantastic celebration. Flnanclal review All the funds administered in grants by the charity are governed by proce,lures and policies laid down and agreed in advance between the charity and those partners funding the grant schemes. 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 trustees, responsibilities The Constitution requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the state of affairs of Tober Tinys Community Playgroup and of the surplus or deficit for that period. In preparing those finan¢ial statements, 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 concern 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 diselose with reasonable accuracy at any lime the financial position of Tober Tinys Community Playgroup and to nable the Iruslees lo ensure that the financial statements comply with the Constitution. The trustees are also resjonsible 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. er of the board Paula Monahan Chairperson
TOBER TINYS COMMUNITY PLAYGROUP INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TOBER TINYS COMMUNITY PLAYGROUP FOR THE YEAR ENDED 31 MARCH 2025 I report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 4 to 10. Respective responsibilities of the Charity trustees and examiner As the charity's Trustees, you are responsible for the preparation of the aceounts in accordance with the Charities Act (Northern Ireland) 2008. 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 Commission under section 6519llbl of the Charities Act state whether particular matters have come to my attention Basis of independent examiner's 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 Northern Ireland under section 6519llbl of the Charities Act. My examination included a review of the accounting records kept by the eharity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity Trusteès concerning any such matters. My role is to state whelher any material matters have come to my attention giving me cause to believ8'. 1. That accounting records were not kept in accordance with section 63 of the Charrties Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Act, 4, That there is further information needed for a proper understanding of the accounts to b8 reached. Independent examiner's statement I hav completed my examination and have no concerns in respect of the matters111 to141 listed above and, in con ion with followin e directions of the Charity Commission for Northern Ireland, I have found no malters Ihal drawing lo your nlion. cGe I ndepende nerl on behalf of David Lyttle + Co Ltd, Statutory Auditor exa ora Davld Lyitle + Co Ltd Chartered Accountants station House 46 Molesworth Street Cookstown Co Tyrone BT80 8PA 18 September 2025
TOBER TINYS COMMUNITY PLAYGROUP STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restricted funds funds 2025 Total 2024 Total Incoming resources Fees Milk remittance Education Authority PEAG Education Authority SEN costs Education Authority Getting ready to learn Education Authority SEN EYIS Early Years Pathway fund Early Years Childcare support fund National Lottery Award for All Community Community Fund DAERA Rural Micro Grant Fundraising and donations Uniform sales Child in Neéd fundraising Childcare partnership Trip Income Education authority Senis Gen Assistant Savings Club membership fees Bank interest 12,517 201 12,517 201 60,750 1,953 300 120 16,500 1,028 3.570 3,949 11,594 1,656 9,755 243 53,383 6,928 200 60,750 1,953 300 120 16,500 1,026 3,570 3,949 15,000 11,594 1,658 8,347 1,026 85 2,500 993 2,465 590 700 791 700 791 4,856 310 33 4,856 310 33 Total Incomlng resources 27,802 93,024 120,826 101,S15 Resources expended Charitable activities Governance costs 2,358 15,498 84,966 4,639 87,324 20,137 77,356 15,147 Total resources expended 17.856 89,605 107,461 92,503 Net Incomlngl{outgoingl resource8 9,946 3,419 13,365 9,012 Net movement in funds Total funds brought forward at 1 April 2024 9,946 33,809 3,419 5,435 13,365 39,244 9,012 30,232 Total funds carried forward at 31 March 2025 43,755 8,854 52,609 39,244 The statement of fi'nancial 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 activities.
TOBER TINYS COMMUNITY PLAYGROUP BALANCE SHEET ASAT31 MARCH2025 Notes 2025 2024 Current assets Cash at bank and in hand 69,059 Credltors.. amounts falllng due withln one year 52,066 {16,4501 Net current assets (12,822) 52,609 39,244 Capital and reserve8 Unrestricted funds Restricted funds 43,755 8,854 Total equity 33,809 5,435 52,609 39,244 an The financial statements were approved by the board of trustees and author sed for issue on 18 September 2025 are signed on ils behalf by: Paula Monahan Trustee -&,¢c Fork Emma Forde Trustee
TOBER TINYS COMMUNITY PLAYGROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Tober Tinys Community Playgroup is a charity registered in Northern Ireland with the charity number 102605. The address of the charity is Unil 2, Tobermore 8usiness Centre, 6 Desèrtmartin Road, Tobermore, BT45 5SG 1,1 Accounting convention The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommencled Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 effective 1 January 2019 Charities SORP IFRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities (Accounts and Reportsl Regulations (Northern Ireland) 2015. Tob&r Tinys Community Playgroup meets the definition of a public benefit entity under FRS 102, Assets and liabilities are initially recognised at historical cost and transaction value unless otherwise slated in the relevant accountancy policy notelsl. 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 statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, Imodifi8d lo include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair valuel The principal accounting policies adopted are set out below. 1.2 Fund accountlng Unrestricted funds are available for use at the discretion of the committee in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by th6 provider of the 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 specifi'c policies are applied to particular categori6s of income.. Incoming resources from grants, where related to perforinance and specific deliverables, are accounted for as the ¢harity earns the right to consideration by ils performance. Investment income is included when receivable, Any income received by the charity in advance of the due date upon which it becomes receivable is deferred until that due date. Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure ineludes 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 charrty in the delivery of ils 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. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. 1.3 Cash and cash equivalents Cash and cash equivalènts are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafis. 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 2025 Accounting policies (Continued) 1.4 Financial instruments The charity 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 charity's balance sheet when the charity becomes party to the contractual provisions of the instrumènt. Financial assets and liabilities are offset, with the net amounts 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 Ihe asset and settle the liability simultaneously. Basic financlal assets Basie financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unlèss the arrangement constitutes a financing transaction, where thè transaction is measured al the present value of the future receipts discounted at a market rale of interest. Financial assets ¢las5ified as receivable within one year are not amortised, Classification of financlal liabillties Financial liabilities and equity instruments are classified according lo the substance of the contraU81 arrangements entered into. An equity instrument is any contract Ihal evidences a residual interest in the assets of the charity after deducting all of its liabilities. Basic financlal liabilities Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, Financial liabilities classified as payab18 Wlthin one year ar@ not amortised. Debt instruments are subsequently 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 presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 1.5 Equity instruments Equity 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 recognised 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 entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination 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 (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) 1.8 Leases Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees, All other leases are classified as operating leases. Assets held under finance leases are recognised as assets at the lower of the assets fair value at the dale of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profil or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability. Judgements and key sources of estimation uncertainty In the application of the Charity's accounting policie5, 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 experience 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. Revisions 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 révision and future periods where the revision affects both current and future periods. Employee8 The average monthly number of persons employed by the charity during the year was.. 2025 Number 2024 Number Total Creditors.. amounts falling due withln one year 2025 2024 Bank loans and ov6rdrafts other creditors 646 15,805 152 12,670 16,451 12,822
TOBER TINYS COMMUNITY PLAYGROUP MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2025
TOBER TINYS COMMUNITY PLAYGROUP DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 Total 2024 Total Incoming resources Fees Milk remittance Education Authority PEAG Education Authority SEN costs Education Authority Getting ready to learn Education Authority SEN EYIS Early Years Pathway fund Early Years Childcare support fund National LotteryAward forAII Community Community Fund DAERA Rural Micro Grant Fundraising and donations Uniform sales Child in Need fundraising Childcare partnership Trip Income Education authority Senis Gen Assistant Savings Club membership fees Bank interest 12,517 201 12,517 201 60,750 1,953 300 120 16,500 1,026 3,570 3.949 11,594 1,656 9,755 243 53,383 6,928 200 60,750 1,953 300 120 16,500 1,026 3,570 3,949 15,000 11,594 1,656 8,347 1,026 85 2,500 993 2,465 590 700 791 700 791 4,856 310 33 4,856 310 33 Total incomlng re8our¢es 27,802 93,024 120,826 101,515 Re80urces expended Charitable actlvitles Wages and salaries Staff training Pension costs Catering Play equipment and resources Early Years IEYS Memberships and subscriptions Tutors Trips 62,951 92 4,871 62,951 92 4,871 1,922 14,000 1,690 436 354 1,007 63,100 415 4,805 2.854 1,963 1.625 766 1,922 14,000 1,690 436 354 1,007 Exp6nditure on charitable activities 1.828 (2,3581 (84,9661 187,3241 {77,3561
TOBER TINYS COMMUNITY PLAYGROUP DETAILED STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Resources expended Governance costs Rent Cleaning Power, light and heat Repairs and maintenance Insurance Accountancy Bank charges Printing, postage and stationery Telecommunications Uniforms Sundry expenses Savings club bank fe8S 2.332 354 3.249 2,160 680 648 288 162 888 3,001 1,518 218 2,515 4,847 354 3,249 4,135 680 648 288 162 888 3,001 1,668 218 4,289 448 2,906 3,722 591 1.975 412 108 500 1,180 641 350 150 Expenditure on governance costs 115,498) (4,639) {20,1371 115,1471 Total resources expended 117,8561 189,6051 1107,461) 192,503} Net incomlng resource8 9,946 3,419 13,364 9,012 10-