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)
(AppO￿ted 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 contra￿U81
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-