Compary Registration No. N1041479 LIME ACORNS PLAYGROUP (A company limlted by guarantee and not having a share capital) DIREUORS. REPORT AND UNAUOITED HNANCIAL STATEMENTS FOR THE YEAR ENDED 3Q SEPTEMBER 2025 HMRC Charity Reference XR 22757 CCNI Refereno NIC 102983 llNWWllll 10fi)712026 COMPANIES HthJSE
LITfLE ACORNS PLAYGROUP COMPANY INFORMATION Directors Mrs Barbara Taylor Mrs Victoria Bleakley Mrs Kristin Toso Mrsjoy Gamble Mr Paul Humphreys Secretary Mrs Joy Gamble Registered Office 120 Castleroe Road Coleraine Co. Londonderry 8T513RN Accountants Mark Harvey Chartered Accountant 3 Grange Road Coleraine BT52 ING Bankers Ulster Bank Ltd 30 The Oiamond Coleraine Co. Londonderry BT52 IDP
LITfLE ACORNS PLAYGROUP CONTENTS Page Directorfs Report Independent Examinerfs Report 4-5 Statement of Financial Artivities 8alan¢e Sheet Notes to the Financial Statements 8-12
LIrnE ACORNS PLAYGROUP DIREcfoRS' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 The directors (who are also the twstees at the charitable company) present their report and financial statements for the year ended 30 September 2025. The financial statements have been prepared in accordance with the SORP IFRS 1021 and the requIrnents of the Companies Act 2006 as applicable to companies subject to the small companies, regime. The disclosure requirements of section IA of FRS 102 have been applied otherthan when additional disclosure 15 required to show a true and fair view. The director5 discovered evidence. on 19 September 2025. that fraudulent actNity had occurred during both the 2024 and 2025 financial years. Thi5 rnatter wa5 reported immediately to the relevant authoritie5 and charges of theft and fraud in a position of trust have been made. At 30 September 2025 the net105s to the company was £13.664. Principal Actl¥ities The company's objertNes are to enhan the development of and advance the education of children under statutory School age among the inhabitant5 of Castleroe and surrounding rural areas, by the provision of appropriate accommodation. leaming experiences and play facilities. The company offers opportunities to all children without distinrtion of sex, race. culture. religion. means or ability. PantS are encouraged to become involved in the activities of the playgroup either through role models in their profession or by joining the committee to assist with running the playgroup and with fundraising actrvities. Children benefit from a host of resources within a well organised. stimulating and attractive leaming environment. The broad range of interesting activities and experiences provides good opportunities to learn in all aa$ of the pre-school curriculum. Little Acorn5 have an open-door policy and parents are always welcome. Parents are kept well informed about what is happening in the playgroup through letters. displays and posters. Parents have regularfeedback about their Child's progress both verbally and through school reports. Future Hans Little Acorn5 Playgroup will continue to develop and enhance the leaming experiences for our preschool. supporting individual learning to the age and development of eath child through a well-balanced and planned curriculum. The staff continue to develop and update their trainin8 through online and in-person training. We continue to have Strong links with the local primary sclK>oI and visit each month to help children with transitioning into Pl. Malntenance Our outdoor area has been improved with the erection of a fence and gate to ensure the Safeguarding of the children in our care. A sink in the main play area has also been fixed. Organisation Structure The executive committee consists of the Chairperson. Secretary and Treasurer who are appointed atthe AGM. These executive officers may in addition appoint 6 or more other individuals to serve and non- executive committee members. Both executive and non-executive members are trustees of the charity and are also direttors of the company for the purpose of company law. The trustees administer the charity and meet regularty to disCUSS the on-going work ènd commitment of the group. The committee members are from a variety of professional backgrounds relevant to the work of the charity.
LIrnE ACORNS PLAYGROUP DIREcfoRS' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 ICONTINUEDI Results Total incoming resourcesforthe year were £69.14512024- £52,485) of which 76%12024-75%1 was generated from Education Authority funding. Total resources expended were £67,409 {2024 - £56.5891 of which approximately 73% {2024 - 78%) was expended on wages. At 30 September 2025 the total funds of the tharity amounted to £4,359. Reselves Pollcy The Committee. after advice. consider it prudent to hold monies of £2,500 in reserve in the event of Unfo$een tircumstances leading to financial difficulties which might put the future of its employment capacity. users. well-being and general charity work in jeopardy. ftlsk Management The committee are aware of the major risks to which the organisation is exposed. Where appropriate. systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are mFnimrsed through the prOdureS for authorisation of all transactions and projects. Procedures are periodically reviewed to ensure that they continue to Meet the needs of the organisation. Procedures are also in place to ensure compliance with health and safety of staff. volLJnteers and Clients. Statement of Directors Responsibllltles The directors are responsible for preparing the Oirectors, report and the financial Statements in atcordance with applicable law and regulètions. Under that law the dirertors have elected to prepare the financ4al statements in accordance with SORP IFRS 1021 Under company law the directors 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 company for that period. In preparing those financial statements the directors are required to- Selett suitable accounting policies and then apply them consistently: Observe the methods and principles in the Charity SORP- Make judgements and accounting estimates that are reasonable and prudent,. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transartions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial Statements comply with the Companies Act 2(X16 and relevant charity legislation. They are a150 responsible for safeguarding the assets of the company and hence for taking reasonable Steps for the prevention and detertion of fraud and other irregularities.
LIrnE ACORNS PLAYGROUP DIREcfoRS' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED) Taxatlon The company is a charity IHMRC Charity Number XR22757) and is recognised as such by HMRC for taxation purposes. As a re5uEt. there is no liability to taxation of any of its income. This report has been prepared in accordan wilh the special provisions relating to small companies wthin Part 15 of the Companies Act 21J)6 IFRS 1021 and in accordance with the Charity SORP 2015 v order of the board Date: 7th May 2026 Istin Toso Director
LIME ACORNS PLAYGROUP REPORT OF THE INDEPENDENT EXAMINER TO ThE BOARD OF DIREcfoRS ON THE UNAUDITED FINANaAL sfATEMENTS OF UTfLE ACORNS PLAYGROUP In order to aS5iSt you fulfil your duties under the Companies.Art 26. 1 have compiled the financial statements of Lrttle AcoTnS Waygroup for the year ended 30 September 2025, set out on pages S to 11 from the accounting record5 and inforrnation and explanationsyou have given to me. rtive res nsibllities of directo and xamifier You have acknowledged on the balance sheetas at 30 September 2025 your dutyto en5Lthre that the Company has kept adequate accounting words and to prepa financial ststements that give a true and fair view under ihe Companies Act 2(K16. You consider that the Company is exempt from the statutory requirement for an audTt for the Veèr and that an independent examination is needed. Having satisfied myself that the charity is not subiect to audit under company law and is eligible for independent examination. it 15 my responsibility to.. Examine the accounts: and State whether particular matters have come to my attentn. Basis of ind endent e mlnees An examination indudes a review of the accoufttine records kept by the charity and a comparison of the accounts presented with those records. It also intludes consideration of any unijsual items or disdosures in the accounts and seeking explanattons from you as 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 ènd fair view and the report is limited to those matters set out in the next statement. Inde endent examinerfs statement In connertion with my examination. no matter has come to my attention, other than that disclosed below. 111 Which gbves me reasonable cause to believe that in any material aspect the requirements: To keep accounting records in attordan with 5ertion 386 of the Companies Act 2()6.. and To prepare accounts. which accord with the accounting records. cornply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice= Accounting and Reporting by Charities have not been met.. or {21 To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
LITfLE ACORNS PLAYGROUP REPORT OF THE INDEPENDENT EXAMINER TOThE BOARD OF DIREcfoKs ON THE UNAUDITED FINANCIAL STATEMENTS OF UTfLE ACORNS PLAYGROUP ICONTINUEOI The matter that was brought to my attention by the dirertors is that. in the course of my examination of the records of the company. fraudulent transactions amounting to £13,664 hèd taken place. The directors have amended the system of internal control to ensure a fraud of this nature cannot recur. Signed: Mark Harvey Chartered Accountant 3 Grange Road Coleraine BT52 ING Dated: 7th May 2026
UTfLE ACORNS PLAYGROUP srATEMEKf OF FINANCIAL AcnvmES (InCorptIng Income and Expenditure Actount) Forthe year ended 30 September 2025 Total Unre5trlrted Re5trlrted Funds Note5 Funds Funds 2025 Total Fund5 2024 Income and endowments fr<Hn: Donations and legacies Other trading artivities Charitable activities Total incomin8 re5011rrn5 l(M) 55.878 55.978 i(K• 69,045 69,145 2,860 49,625 52,485 13.167 13.167 Empenditure on: Charitable activtties Govemance costs Total resources expended 56.349 807 57,156 10.253 66,602 55.608 781 56,389 10,253 67 Net incomellexpenditurel 1.178 2.914 1,736 Total funds broutht forward 14 11.345 2,659 Total funds carrled forward 14 2.523 6,918 4.395 2.659 All incorning resources and resources expended derive from continuing artivities. The Company has no retognised gain5 or losses for the year other than the results above. The notes on pa8e5 8-12 part of these financial statemEThts and should be read in conluncth)n iherewith.
LirrLE ACORNS PLAYGROUP BALANCE SHEET 35 at 30 september 2025 2025 2024 FIX Assets Tangible Assets io 2.130 4.252 Current Assets Cash at Bank and in Hand 3.494 858 Credltor5 Net Current Assets 3,494 858 Total Assets less Current Liabilities 5,624 5.110 Accruals and deferred income li 1.229 2.4SI 4.395 2.659 Funds Restricted Funds Unrestricted Income Funds Total Charity Funds 6.918 2,523 4395 4,004 1,345 2.659 14 For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 Companies Act 2006 relating to small companies. No member of the company has deposited a notice, pursuant to section 476. requirin8 an audit of these financial ststements under the requirements of the Companies Aci 21x16. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordan with the provisions applicable to companies subjett to the small cornpanie5 regime within part 15 of the Companies Art 2006. Approved by the board and authorised for i55ue on 7th May 2026 and signed on its behalf by.. ristin Toso Director The notes on pages 8-12 form port of thesefin•n¢415latennts and Should be read Ir¢ conlunuion therewith.
UTTLE ACORNS PLAYGROUP NOTES TO THE FINAiiaAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Basis of Preparatlon 1.1 Atcounting conventlon The financial statements are prepared under the histofical cost convention with items recognised at cost or tran5artion value unless othen¥ise stated in the relevant notes. 1.2 Compllance with accountlng Slandards The financial statements are prepared in accordance with FRS 102 'The Financial Reportln8 Standard applicable in the UK and Republic of Ireland" The disclosure requirements of section LA of FRS 102 have been applied other than where additional disclosure is required to show a true and faiF view. The financial statements have also been prepared in accordan with the Statement of Recomrnended Prartice "Atcountin8 and Reportin8 by Charities" 1.3 nd accounting Unrestrirted funds are general funds that are available for use at the dirertors. discretion in furtherance of the objectives of the charity. Restriaed funds are those donated for use in a particular area or for specific purposes. the Use of which is restricted to that area or purpose. Accounting polkles 2.1 Incomlnz resources All incoming resources are included in the atement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specifK policres are applted to particular categories of income.. Income is derived from the provision of pre-school educational seNices and is recognised as earned (that is. as the lated 8ood5 or seNces are provided.) Investment intome is induded when receNable. Income from charitable activities includes income retO8nised as earned las the related goods or services are provided) under contract or where entitlement to grant funding rs subjert to specifit perfomiance conditions. Grant income included in this category provides funding to support programme activities and is recognised where the entitlement. certainty of receipt and amount can be measured with sufficient reliability. 2.2 Rewuros expended Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is atcounted for on an accnjèls basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure cornprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both cost5 that can be allocated directly to such activities and those costs of an indirert nature necessary to support them.
LITTLE ACORNS PLAYGROUP NOTE5 TO THE HNANaAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED) Costs of generating fijnds are those costs incurred in attracting voluntary income. and those incurred in trading actNities that raise fvnds. Governance c05ts include costs of the preparation and examination of the statutory accounts. the costs of trustee meetings and costs associated with Constitutional and Statutory requ1mentS. 2.3 Tanglble fixed assets and depTeciation Individual asset5 Costing more than £2¢XI are initially recorded at cost. Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated resKlual value of each asset over its expected useful life. as follows: Plant & Equiprnent Outdoor Play Area Office Equipment 4% Straight Line IO% Straight Line 25% Straight Line Voluntsry Incorne Total Unrestrthd RestriLtid Funds Funds Funds 2025 Total Funds 2024 Donalions Artl¥itles for Generatln8 Funds Total Unrestrkted Restricted Funds Funds Funds 2025 Totsl Funds 2024 Fundraising efforts loo 2.860 2,860 Irxj Iwlme from Charitable Artlvities Total Unrestritted Restrkt¢d Funds Funds Funds 2025 Totsl Funds 2024 Fees Other Intome Education Authorrty & Other Grants 10.421 5.161 40,296 55.878 10,421 S.514 5,161 3.891 53,463 40,220 69,045 49,629 13,167 13.167
LITTLE ACORNS PLAYGROUP NOTES TO ThE FINANCIAL STATEMENTS FOA THE YEAR ENDED 30 SEPTEMBER 2025 (CONMNUED) Costs dirtctly attributa1 to dmritable acti¥ltles Total Unrestricted Restrlcted Funds Funds 2025 Total Funds 2024 Wages and related expenses Resources Repairs and Renewa15 Light and heat Water rates Telephone and postage Bank charges Other expenses Unidentified Depreciation Capital grant lease 38,873 272 70 L283 189 731 179 574 13.278 2,122 1,222 56.349 10.010 48,883 43.112 272 313 1,283 1.487 189 226 731 628 179 107 574 996 13.278 8,052 2,121 2.122 1,221 11,2221 10.253 66.602 55,608 243 Governance Costs Total Totsl unreStrirt Restricted Funds Funds Funds Funds 2025 2024 Insurance 781 781 807 Net In¢oming Resources 2025 2024 Net incoming resources is stated after charging: Depreciation of tsngible assets and after crediting capital grant release 2.122 1.222 2,122 1,222 io
UTTLE ACORNS PLAYGROUP NOTES TO THE FINANaAL sfATEMENT5 FOR THE YEAR ENDEO 30 SEPTEMBER 2025 IcoririNUED) Taxation The company is a Charity and is recogntsed as suth by HMRC for taxation purposes {HMRC Charity Number XR 227571- 10. Tangible Fixed Assets Plant & Office Equiprnent Equipment Totsl Cost As at l October 2024 Additions As at 30 September 2025 39.558 11.537 51.095 39,558 11.537 51.095 Depreciation As at l Ortober 2024 Charge for the year As at 30 September 2025 35.306 2.122 11,537 46,843 2.122 48,965 11.537 Net Book Value As at 30 September 2025 As at 30 Septernber 2024 2,130 4,252 2.130 4.252 11. Accruats and Deferred Income 2025 2024 Capital grant reseple: 8alance at start of year Capital grant released 2.451 11,222 1.229 3.673 11.222 2.451 12. Share Capital The company is limited by guarantee and therefore does not have a share capital. li
IITfLE ACORNS PiAYGROUP NOTES TO THE FINANOAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 (CONTINUED) 14. Reconcili*lon of Movement in Funds Totsl Total UnrestrKted Restrlcted Funds Funds Funds Funds 2025 2024 8alance at l October 2024 IDeficitl/Surplus for the year 11.345) 1,178 12.523 6.563 1.736 4,395 6,563 3,904 2.659 2.914 6.918 IS. Contingent Liabilitie5 The company has è liability to repay grants received should it cease to comply with various conditions set out in the letter of offer. 16. Capitsl Commltmtnts The tharity has not entered into any capital commitments at the end of the year. 17. Employees There were no employees with ernoluments exceeding £60.01. The direttors did not r1Ve any rernuneration for their services during the year. 2024 Avera8e number of employees 18. Directors. Expenses There wefe no director< expenses paid during the year.