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2025-08-31-accounts

Leitrim Community Playgroup

(A company limited by guarantee, not having a share capital)

Annual Report and Unaudited Financial Statements

for the financial year ended 31 August 2025

Company Number: NI050032 Charity Number: 102950

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) CONTENTS

Page
Reference and Administrative Information 3
Trustees' Annual Report 4 - 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 - 13

2

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Trustees
Christine McEvoy (Appointed 1 February 2025)
Claire Murnion (Appointed 29 January 2026)
Colm Quinn
Michelle McAleavey (chairperson)
Paula Doyle
Shauna Middleton (Resigned 29 January 2026)
Jennifer Kasmi (Resigned 29 January 2026)
Bronagh Fleming (Resigned 29 January 2026)
Roisin Doyle (Resigned 29 January 2026)
Charity Number in Northern Ireland 102950
Company Registration Number NI050032
Registered Office and Principal Address Backaderry Road
Leitrim
Castlewellan
BT31 9SL
Independent Examiner Malone Accounting Ltd
12 Causeway Road
NEWCASTLE
Down
BT33 0DL
Northern Ireland
Principal Bankers Ulster Bank Ltd
29 Upper Square
County Down
BT31 9DD
Northern Ireland

3

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

for the financial year ended 31 August 2025

The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 August 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of trustees.

In this report the trustees of Leitrim Community Playgroup present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 August 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Objectives

To promote a play based learning environment for all children under statutory school age (the beneficiaries) of Leitrim, Ballyward and the surrounding area in County Down.

To advance the education of the beneficiaries by the provision of safe and satisfying group play, with the right of parents/carers to become involved in the activities of the group.

Structure

Leitrim Community Playgroup is a community managed pre-school playgroup and is registered to accept a maximum of 24 children each session, five mornings per week from 8.45am to 11.45am.

The playgroup is managed by a committee. Members of the playgroup (parents or guardians of children attending Leitrim Community Playgroup) elect trustees of the playgroup annually at its AGM by means of a public vote.

Most of Leitrim Community Playgroup’s income is provided by the Education Authority.

Additional funding is provided by way of monthly contributions, donations and fundraising events.

The trustees operate on a voluntary basis and along with collaboration with staff members decide what activities the charity should undertake.

Review of Achievements and Performance

The AGM was held in January 2026 and the chairperson thanked the committee for their hard work and support through the year. The achievements during the year included the old fence replaced, phone and internet updated, lighting changed to LED, the new sensory room as well as the new logo, new website, the graduation ceremony and grandparent's day.

Successful fundraisers were held during the year: Halloween Trick or Treat, Christmas Open afternoon and Grotto, Easter disco and the Cash for Clobber initiative.

Financial Review

At the year-end 31 Aug 2025 total income was £59,293 and expenditure was £61,165.

Expenditure

The total running costs for the year involved direct wages, resources, heating, insurance, telephone & internet, repairs, bank fees, snacks & milk.

Financial Results

At the end of the financial year the charity has assets of £210,996 (2024 - £214,491) and liabilities of £2,209 (2024 - £3,832). The net assets of the charity have decreased by £1,872.

4

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT

(A company limited by guarantee, not having a share capital)

for the financial year ended 31 August 2025

Reserves Position and Policy

Reserves Policy

We have a reserves policy to ensure LCP have a reserve amount, so adequate funds are available for planning and dealing with any financial issues that arise to sustain the group.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Leitrim Community Playgroup subscribes to and is compliant with the following:

Approved by the Board of Trustees on 6 March 2026 and signed on its behalf by:

________ Michelle McAleavey Chairperson

5

Leitrim Community Playgroup

(A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 August 2025

The trustees, who are also directors of Leitrim Community Playgroup for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 6 March 2026 and signed on its behalf by:

________ Michelle McAleavey Chairperson

6

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF LEITRIM COMMUNITY PLAYGROUP

We have examined the financial statements of the charity for the financial year ended 31 August 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.

It is our responsibility to:

Basis of independent examiner's report

We have examined your charity’s financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

Independent examiner's statement

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

__________ Brendan Malone Malone Accounting 12 Causeway Road NEWCASTLE Down BT33 0DL Northern Ireland

Date: 6 March 2026

7

Leitrim Community Playgroup

(A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 August 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Incoming Resources
Voluntary Income 3.1 - 6,402 6,402 - 2,500 2,500
Charitable activities
Education Authority 3.2 50,939 - 50,939 47,853 - 47,853
Activities for generating 3.3 1,952 - 1,952 3,485 - 3,485
funds
─────── ─────── ─────── ─────── ─────── ───────
Total incoming resources 52,891 6,402 59,293 51,338 2,500 53,838
─────── ─────── ─────── ─────── ─────── ───────
Resources Expended
Charitable activities 4.1 54,763 6,402 61,165 55,847 2,500 58,347
─────── ─────── ─────── ─────── ─────── ───────
Net incoming/outgoing (1,872) - (1,872) (4,509) - (4,509)
resources before transfers
Gross transfers between - - - - - -
funds
─────── ─────── ─────── ─────── ─────── ───────
Net movement in funds for (1,872) - (1,872) (4,509) - (4,509)
the financial year
Reconciliation of funds:
Total funds beginning of the 9 210,659 - 210,659 215,168 - 215,168
year
─────── ─────── ─────── ─────── ─────── ───────
Total funds at the end of 208,787 - 208,787 210,659 - 210,659
the year
═══════ ═══════ ═══════ ═══════ ═══════ ═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 10 to 13 form part of the financial statements

8

Leitrim Community Playgroup

(A company limited by guarantee, not having a share capital) Company Number: NI050032 BALANCE SHEET

as at 31 August 2025

2025 2024
Notes £ £
Fixed Assets
Tangible assets 6 199,986 199,986
─────── ───────
Current Assets
Cash at bank and in hand 11,010 14,505
─────── ───────
Creditors: Amounts falling due within one year 7 (2,209) (3,832)
─────── ───────
Net Current Assets 8,801 10,673
─────── ───────
Total Assets less Current Liabilities 208,787 210,659
═══════ ═══════
Funds
General fund (unrestricted) 208,787 210,659
─────── ───────
Total funds 9 208,787 210,659
═══════ ═══════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.

Approved by the Board of Trustees and authorised for issue on 6 March 2026 and signed on its behalf by

________ Michelle McAleavey Chairperson

The notes on pages 10 to 13 form part of the financial statements

9

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

1. GENERAL INFORMATION

Leitrim Community Playgroup is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is Backaderry Road, Leitrim, Castlewellan, BT31 9SL which is also the principal place of business of the company The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the charity for the financial year ended 31 August 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".

Cash flow statement

The charity has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classified as a small charity.

Incoming Resources

Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the charity has been notified of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accruals basis.

Resources Expended

All resources expended are accounted for on an accruals basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned prorata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitutional and statutory requirements.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation

No current or deferred taxation arises as the charity has been granted charitable exemption.

10

continued

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Getting Ready to Learn Funding - - - 2,500
Halifax Foundation NI - 4,930 4,930 -
Department of Health - 1,472 1,472 -
─────── ─────── ─────── ───────
- 6,402 6,402 2,500
═══════ ═══════ ═══════ ═══════
3.2 CHARITABLE ACTIVITIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Grants from governments and other co-funders:
Education Authority 42,522 - 42,522 47,853
Playgroup Fees 8,417 - 8,417 -
─────── ─────── ─────── ───────
50,939 - 50,939 47,853
═══════ ═══════ ═══════ ═══════
3.3 OTHER TRADING ACTIVITIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Fundraising 1,952 - 1,952 3,485
═══════ ═══════ ═══════ ═══════
4. EXPENDITURE
4.1 CHARITABLE ACTIVITIES Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Wages & Salaries 42,818 - - 42,818 41,175
Playgroup resources 7,437 - - 7,437 1,940
General Office Costs 3,467 - - 3,467 3,428
Light & Heat 3,272 - - 3,272 3,326
Insurance 1,310 - - 1,310 1,142
Snacks & milk 1,260 - - 1,260 1,900
Governance Costs (Note 4.2) 844 - - 844 660
Repairs & Maintenance 757 - - 757 4,776
─────── ─────── ─────── ─────── ───────
61,165 - - 61,165 58,347
═══════ ═══════ ═══════ ═══════ ═══════
4.2 GOVERNANCE COSTS Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Charitable activities - governance 844 - - 844 660
costs
═══════ ═══════ ═══════ ═══════ ═══════

11

continued

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

5. EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed during the financial year was as follows:

2025 2024
Number Number
Employees 3 3
═══════ ═══════
The staff costs comprise: 2025 2024
£ £
Wages and salaries 41,830 39,446
Pension costs 988 1,729
─────── ───────
42,818 41,175
═══════ ═══════

No employee received remuneration of more than £60,000 during the year (2024-NIL).

6. TANGIBLE FIXED ASSETS

6. TANGIBLE FIXED ASSETS
Buildings Plant and Total
freehold
machinery
£ £ £
Cost
At 31 August 2025 199,986 25,758 225,744
─────── ─────── ───────
Depreciation
At 31 August 2025 - 25,758 25,758
─────── ─────── ───────
Net book value
At 31 August 2025 199,986 - 199,986
═══════ ═══════ ═══════
At 31 August 2024 199,986 - 199,986
═══════ ═══════ ═══════
7. CREDITORS 2025 2024
Amounts falling due within one year £ £
Taxation and social security costs 649 -
Accruals and deferred income 1,560 3,832
─────── ───────
2,209 3,832
═══════ ═══════
8. RESERVES
2025 2024
£ £
At the beginning of the year 210,659 215,168
Deficit for the financial year (1,872) (4,509)
─────── ───────
At the end of the year 208,787 210,659
═══════ ═══════

12

continued

Leitrim Community Playgroup (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

9. FUNDS
9.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Total
Funds Funds
£ £
At 1 September 2023 215,168 215,168
Movement during the financial year (4,509) (4,509)
─────── ───────
At 31 August 2024 210,659 210,659
Movement during the financial year (1,872) (1,872)
─────── ───────
At 31 August 2025 208,787 208,787
═══════ ═══════
9.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance **Income ** Expenditure Transfers Balance
1 September between 31 August
2024 funds 2025
£ £ £ £ £
Restricted Capital Fund - 6,402 6,402 - -
Unrestricted funds
Unrestricted General 210,659 52,891 54,763 - 208,787
─────── ─────── ─────── ─────── ───────
Total funds 210,659 59,293 61,165 - 208,787
═══════ ═══════ ═══════ ═══════ ═══════
9.3 ANALYSIS OF NET ASSETS BY FUND
Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Restricted funds 199,986 - - 199,986
─────── ─────── ─────── ───────
Unrestricted general funds - 11,010 (2,209) 8,801
─────── ─────── ─────── ───────
199,986 11,010 (2,209) 208,787
═══════ ═══════ ═══════ ═══════

10. STATUS

The charity is limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

11. RELATED PARTY TRANSACTIONS

No trustee expenses have been incurred.

13