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 requI￿rnents 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. Pa￿ntS 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 a￿a$ 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 prO￿dureS 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 2￿6. 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 attent￿n. 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 (InCorp￿tIng 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