Compary Roolstr*llon Numb•r'. N1603909 Charlty Numb•r'. 103574 Tlny Tots Pr•-School Educatlon Cgntre IA •ompany Ilmlt•d by gu•rnnl••, not havlno i BhAr• plI Annual Report and Unauditsd Flnan¢ial Statements for tho financial y•ar •nd•d 30 June 2025
Tlny Tots Pr•-School Educatlon C•ntr• IA oompany Ilmlt•d by gTant••, not havlng I1) CONTENTS Pag• Trustees, and Other Information Trustees, Annual Report Stslement of Trustees. Responsibilities and Declaration on Unaudited Financial Statements Independent Examlnefs Report St8tement of Financial Advlties Balance Sheet Notes lo the Financial Statements 10-13 Supplementary Information relating to the Financial Statements 15
Tlny Tots Pre-school Education Contr• IA oomp4ny Ilmlt•d by gu•rnnt••. not h4vlng • $T• ••phall TRUSTEES, AND OTHER INFORMATION Laoi80 Glackln Sinead O. Hara IRo$1gn8d 12 September 20241 Ra¢hel O, Kane Ai81ing Hagan Eimaar M¢Glinchey (Appoinled 7 November 20241 Niamh Alicia MeGurk IAppointed 7 November 2024) Mary Tracey IRe81oned 12 septernr 2024) Charlty Numb•r In North•m Ir•land 103574 Company R•glstr*tlon Numb•r NI803g¥J9 R•glst•r•d & Prlnolyl Addr• 28 0unamor6 Road KSldr988 Cookstown Co. Tyfone BT80 9NT Northem Ireland Ind•p•ndent Examln•r Xèinadin Nl Limited W McGillian & Co &7 Tobèrmore Road DI8rStown Co. Derry Br45 7AG Northem Ireland Prlnolpal 8ank•rs Bank of Irèland 32 Jarn88 Str981 Cook8town Co.Tyrona BT80 8LT Northarn Ird4nd
Tlny Tots Pr•4chool Educatlon Contro IA MrnP•hy Ilmlt•d by guarant••, np¢ havlng a shar• o•pk•ll TRUSTEES. ANNUAL REPORT for the financial year ended 30 June 2025 The truBlees presènt their Tru$lee8' Annual Report, cornbining thtr Directors, Report and Trustees, Report. and the unaud((ed financial statements for the financial year ended 30 June 2025. Th$ finanaal statements arè prep8¥•d in aecordanc8 wth th• Companle¥ Act 2CA)8, FRS 102"The Finaneial R•porting Stsn¢Jard applicable in the UK and R8public of Ireland. and Accounting and Reporting by Charities.. Statement ol ROrnmended Practice applicable lo chariti88 Pf8parino their financAal 8tat¥ments in accordaiKe with the Finan¢sal Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021. The TTUStee8' R&port contain6 thg infomalion requlred to b& provKled in the Trust¢e$' Annual Report under the statement ol R80)nvnendèd Practyc8 ISORPI guiddines. The Iruslees of the company arè al80 charity Iru$t&è$ for th purpoBe ol ¢harity Law and und¥r Ihg ¢omponYs ¢onslituts'on are known as membgr8 of the board ol trug19¢S. In this report tha trustoes of Tiny Tots P¥o-Sehool Education Centr• present a summary of Its purpos&, govemance, adiviti$. achievements and finances fof tho finanaal year 30 Junè 2025. The company18 a r8gi8tsred chadly and heneo the report and re8ull8 are presented in a fom whlth comleS tho requifemants of the Companièg Act 2006 and, although not oblig•d to comply with the Statement of Recommended Practice applicab in the UK and Republic of Iro18nd FRS 102, the org8nisation has Implemented its r8commendation8 where rolwant in thos8 finaneial stst8m•nt8. Mlsslon. ObJ•thlv•s and 3tr•t•oy Mlsslon Stst•m•nt Objects'ves and aims Tiny Tots aim to provido th• high08t quality Te and 8du¢alior for thildren in 8 8eCUf• and friendly gnvironm¢nl. Stsff and parents work in dosè partMr8hip with each othar to ensurè chiklren 8P0cific td$ are altained. Public benefit Tiny Tols Prg-sehool 18 #n oducation centr8 for ehildr•n aged yèars who ¢om& from all backgroLtnd8 and religion. We deliver the highe818tand#rd of pre-8th001 education through our exporione4d and highly trainod staff, whts wme from dtrferent commvnty backgrounds. A friendty and fun environménl halp children interact with others.. _ role pt8y, games, reading, pictureè and languag• are just some of the activitie8 the chlldrèn 8njoy. Our le8mlng prog¥3mmè help devolop childi8n'8 rsOnal. soaal and emllonal 8kill8. There w$re 23 children rls1red during the term Ilme. We hdd a quiz. ran 8 Facgbook compelfiion and held a day lo help ralse fund8 to improv8 the Outdoor play area. Thero continLr•s to be no privat• gain to any individ$ mamber, In setting objethve$ and planning our actrvities for the year the trus1è06 h8v8 givén ¢ar•fL¢I ¢onsideration to tho c¥ty Commi58ion lor Northern Ireland's guidan¢e on public b&nefrt lo nsure that the a¢tiviti&s havè h?Ipod tOochi&ve thg charity8 purposeB and provKle a benefit to the benefidafles. Flnanclal R•vl•w The charty's re8eN$S for 30.6.25 £102,115130.8.24 £85,343) Nel surplus for the y¥ar 30.8.25 £16,722130.6.24 £8231 Restricted erv&S balan¢¢ 30.6.2025 £3,422 relate8 to Palhway FundirrfJ Grant. remain positive financially. There is no r•seNes poticy in pleee. Strong anal ¢ontrob are In placg 10 8nsur8 9ffuonl use ofca8h rasource8 and mggting everyday costs etc. Flnan¢l&l R•sult• At the end ol tha financial ygar thè company has assatg of £114.10812024- £93,856) and Ilabllitie8 01£11,991 12024- £8,313). The nat ass6t$ ofthe company hav• Inefe88ed by £18,772.
Tiny Tots Pre-school Educatlon C•ntr• IA ¢?mp4ny Ilmlt•d by gTant••, not havlng A Sr• ¢•pJlall TRUSTEES, ANNUAL REPORT for the financial ytrar ended 30 June 2025 Trusts•s Tha trustè&s who $erved throughwl the finarrial yoar, ¢¢pl as noled, wor8 as follows.. Lac48e Glac*ln Sinead O, Har& IRe8lgnéd 12 Seplember 20241 R8ch81 O. Kane Ai$ling Hagan Eim88r McGlind)ay (Appolnted 7 Novomber 20241 Niamh Al18 McGurk IAppointed 7 November 2024) Mary Tracey {Re8igned 12 S6pl8mber 2024) ComplSano• with 8•¢tor-IMd• L•glslatlox and Stsndard$ The company #noage8 WO-actNety with legi61ation, stsndard8 and codes wh¢¢h arè d8vèlopad for the 88caor. Tiny Tot8 Prè-S¢hool Educ8tion Centre subscribes lo and 15 compliant with the followng.. The Companies Act 2006 The CharitW8 SORP IFRS 1021 Approv•d by th• Board of Trust••¥ on 1718 Ind $lgn•d on bts b•h•lf by: Elm•ar M¢Glln¢h•y TN5ts0
Tlny Tots Pre-school Educatlon Centre IA QOmP•hy Ilml¢•d ty gurAnt••. not h19 • $h4rn o•pttall STATEMENT OF TRUSTEES. RESPONSIBILITIES for th8 ffinan¢o1 year ended 30 June 2025 G•neral respon$lbllltl•s The tru3tees, who afe also director8 01 Tiny Tots Prtrsthool EducatKin Centre for the purpo808 of compgny law, are r88pon8ible for propadng the finanaal 61alements In a¢xorclance with appsieable law and regulationg. Company law requires the tru81e88 as the director8 to prepare fmanaal ststemenls for èach fjnanaal year. Under that law the Iru8tee8 have el8ct&d lo prepare the financial stslemenls in accordan¢e wth United Kingdom Generalty Accepted Aceounllng Practice (Uniled Kingdom Accounting Standard$ and applicable lawl induding FRS 102 "Th8 Financial Reporting Standard applicable in the UK and R8publi¢of Ir¢l8nd' Section 1A (Small Entities). Undereompony law tho tru8te&6 mu6t not approv? the financial ststements unless they ara satisfied that they give a trua and f8lr v6aw oftha statè of affairs ofthe company and ol the surplus or def11 of th• company for that period. In preparing thèsè finanoal slatemenls, th8 trustèas aro required lo.. Select 8Uitable accx)unling polici08 and them con8islently.' make judgements and o8tt'm8t8s that are rea80nabl8 and prudgnt., 8tat• whèthor the financial statements have been prèpared in accordan¢¥ with relevant financial reporting fr8mawork, identify those 81andard8, and r#Jte the effed and the reason8 for any material departure from tho$8 Btandard$,' and prgpaie the finanrAal 6lal¢mon18 on thtr golng ccneem basi8 unl98$ It 18 inappropriate lo pre6ume that the company will continue in tsperats"on. The triJ81e86 conflmi Ih8t thèy hava o)mpli8d wllh thè abo roquirements in preparing thè financial 8ts1emènls. The trustees ar¢ rasP8lbIe tor keeping ad8quate accounting record8 that ar& suffiu&nt to show and ¢xplaln thè mpany's transaction8 and disdo8e with rea8onable acraCY at any time th8 fjnancial posluon of the company and •nable them to ensure that tha flnanaal 6tatem•nt8 wmtyy with the Cornpanlos A¢t 2006. Th&y are also re8pon81ble ft)r Baleguarding tha assets of tho company and h•n¢è for takirvJ rea80nable st•P8 for the prevention and dete¢tion of fraud and other irregularitiès. TNSt••s' d•claratlon on unoudit•d fin•ncl•l st&tsm•nts In Telation to the financial statements comprising the Statement of Fbnancial Acts'vrtKg8 lincorporatlng an Income and EXpendIre ACCntI. lh8 Balance St and the r8lat•d notes.. The Iru$tèès approve these finand81 ststèmènts and confirm that they are reBPgn¥ib18 lor them, includng selecting th& appropriate accounting policias, applying them eon8iStontty and making, on a reasonable and prudent ba818, the judgements undgrwing th8m. Thoy have been pr8parod on the Ing eon¢8m bas18 on the grounds that In• charity wll continu? In OP8fation. The Iru$le8$ ¢onfjmi that Ih8y have made availabl• to Xein8din Nl Umitèd, All the c£Jmpan¥8 arUnting rectjrds and prtsvided all the infom110n, book8 and do¢uments neee88ary for thé eompi18tion ol the finanao18tatement8. The IruBtee8 conllm) tt)at to the ba8t of thair knowledg• and belf, the aUntIng record8 reflecl all th• tran88ctkJn8 01 tho ¢ornpany for the finandal yoar endad 30 June 2025. Approv•d by th• Bolrd of Trust••s on I 812 and 51gn•d on Its b•half by: Elm•ar M¢Glln¢h•y T1••
Tiny Tots Pre-school Education Centre IA rompany Ilmlt&d by guarante&, not havlng a share capltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF TINY TOTS PRE-SCHOOL EDUCATION CENTRE We have examined the financial statements of the comp8ny lorthe financial year 8nded 30 June 2025, which comprise thè Statement ol Financial Activities lincorporaling an Income and Expenditu Account). the Balance Sheet and the related note5. This report is made solely lo the company's members, as a body, In accor(Jance with Chapter 3 of Part 16 of the Companies Act 2W6. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile. report lo the Board of Trustees Ih8t we have done so, and slate those rvatters that we have agreed lo slatè to thèm in this report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility lo anyone other than the company and the Company's members, as a body. for our work, or for this report. Rèspective respon¥ibiliti•s of trustees and examin8r The company's trustees Iwho are also the direGtor5 of the comp8ny for the purposes ol company law} are resp¢n$ible for the preparation of the financial 51atemen15 in accordan with tha requirement5 01 the Companies Act 2006. The company's Iruslees 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 Qur responsibility to.. examine the financial statements under section 65 of the Charities Act, follow tte procedures laid down by the general Direcbons given by the Charity Commission for Northern Irèland under sedion 651gllbl of the Charities A¢t', and state whether p8rticul8r matters have come to our attention. Basis of independent examinerf¥ r¥port We have exarnined your company financial statements as required under section 65 of the Charities Act and OUT examination was carried out in accordance with the general Directsons gwen by the Charity Commission for Northern Ireland under séction $519llbl of the Charities A¢t. An examination includes a review of the accounting records kept by the company and 8 comparison of th8 financial staternenls presented with those recoids. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the Iwstees concerning any Such matters. The proGedures undertakeff 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 'lrue and fairf view and the report is limiled to those matters set out in the statèment below. In connection with our examination, no mattgr has come to our attentlgn which 9ivÈs us causè to believe that in. any material r85pect. accounting records We not kept in accordance with section 386 of the Companies Act 2006 the financial statements do not accord with those accounting records the financial slalements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 20( and with the rnethods and principles of the Statement of Recommended Practice applicable lo charities prèparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS1021 ttière is furthar Information needed for a proper understanding of thè accounts to be reached Independent examinerfs stst*m8nt We have no concerns and h8ve corne across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper un(SerstandirrfJ of the financial statements lo be reached. Kberan Magill BS¢ IE XEINADIN NI LIMITED W McGillian & Co 5-7 Tobermore Road Draperslown Co. Derry BT45 7AG Northern Irelancl n) FCA FCPA AFTA Datè: 17 Au9USt 2026
Tlny Tots Pr•-School Educatlon Contro IA oomp#ny Ilmlt•d by gu•rants•, rK>t h10 * shr• a•pllall STATEMENT OF FINANCIAL ACTIVITIES {ln•orl4tInq an Ineom• and Ewndltur• Aoaount) for the ffinan¢ial yèar ended 30 June 2025 Unr•strlot•d R•strlot•d Funth Funds 2025 2025 Total unrIrthd Restricted Funds Fund8 Fund$ 2026 2024 2024 Tolal Fund8 2024 Not•¥ In¢omlng R•wurc•s Activiti•s for generating fund 107.887 128,221 21,846 84,659 106.505 R•sourc•s Expond•d Charttable 8clivitie8 24,385 80,084 109,449 21,023 84,659 105,682 N•t In¢omlngloutgolng r•sourc•s b•for• tr•nsf•rs 16,811) 22.683 16,772 823 823 GroB8 tran8fer8 b&tsYegn fund8 19,181 (19,1e11 Net mc)v•m•nt In funds for th• flmnclal y••r 13.360 3.422 18,772 823 823 Reoonalllatlon of funds: Total funds beginning of thè year 5,343 84,520 84.520 Totsl funds at th• •nd ol th• y•ar 98,893 3.422 102,116 85,343 85.343 The Slal8m8nt of Finandal Aetivitiès includes all galns and1088es r¢¢L¥Jnised in the finanaal ytar. AJI income and expenditur¢ rèlat¢ to continuing activilw. Tho note• on p4ge• 10 tty 13 fomi part tha fin•nrJ816tatsrMnts
Tlny Tots Pr•-S¢hool Educatlon Centr• IA oompthny Ilmll•d by 4nI•. not hvlng A shmT• Mphll ¢omp&ny Numb•r- N1603909 BALANCE SHEET as al 30 Jyna 2025 2026 2024 Flxèd A$tS Tangibl& assets 72.306 78.745 Curmnt A¥s•ts Debtor$ Cash al bank and in hand 47 16,884 41.800 41,800 18,91 t Cr•dltoYs: Amounts f#lllnll du• wlthln on• y•ar 111,9•1) 18,3131 N•t Curr•nt Atss•ts 29.809 8.S98 Tt)tsI As8•ts l•ss Curr•n Uabllltl•¥ 102,115 85.343 Fund5 Rostricted trust funda Gtn¥r81 fvnd lunre8trictedl 3,422 98.693 85,343 Total lund 102,116 85,343 Thgs8 finanual statements have been prepared in acthrdance with tho 3pe¢i81 provi8w)n8 relating 10 small comp8nle8 wf¢hin Part 15 of the Companies Act 20C6. For th¢ fingncAal year ended 30 June 2025 th¥ eompany was eiilillod to exemption from audlt un¢J•r s•cllon 477 of th compan[ Act 21Xe', and no not1 ha$ b&&n deposited undèr 88Ction 476. The trustaèg eonffirm that th• mombers have not ruir0d the company to obtain an audlt of It8 finanaal 8tatom•nts for the financial year in qU88tion in accordance with section 476 of thè Companlg9 Act 2008, The Iru3tt8s acknowledg• their respon8ibiliti•# for ensuring that the company keep8 accounting iecord8 whi¢h ¢omply wf£h section 386 and for Preparing financAal 8tatem8nl6 which give a true and fair view of the st&lo of affai of the company a8 at th& ond of lh8 finanThal ytr•r and of it8 prgfrt and 1088 for the financial year in accordance wrth th¥ requirements of 8ectionB 394 and 395 ond which otherwi80 comply with th8 requirèmants of the Compani86 Act 2008 r•l8ting to financlal 8tatsmgnt8. 80 far aB applteable to the company. The finanaal Slalements have been prepared in alrdanI> with Iht provi8ion8 applicable to companies subJ'&¢t to th• Small compan8, regim& and in 8ccordancg wrth FRS 102'Tha Financial R6portir¢g Standard appIlbIg in the UK and Republic of1r•land", applylng Section 1A ol that Standard. Approv•d by th• 8Mrd olTrust••s and authorls•d for Issu• + b•hlf by and sIgn on Its Elmè#r M¢Gllnch•y Tfustse The notes on paga8 10 to 13 lomi part ofth8 fin4ndal 6tatom8nl8
Tiny Tots Pr•4¢hool Education Contr• IA #omyny Ilmlt•d by quarant••, not havlng a shar• éaphll NOTES TO THE FINANCIAL STATEMENTS for th8 financial ygar gnded 30 June 2025 GENERAL INFORMATION Tlny Tots Pre-Sthc¥Jl Education Cantre B a compony limited by guaranleo inwraled in Northern Irèland. The registered offie• of th& Company is 26 Dunamoro Road, Kildre$s, Cook$town, Co. Tyrone, BT80 9NT, United Kingdorn which 1$ al80 the PTlncipal place of bu81ne¥8 of the company, The financial 8tatsments have begn pWent in Pound 1£> which IB also the functional ¢urr¢n¢y oflhe company. 8UPIMARY OF SIGNIFICANT ACGQUNTING POUCIES The following accounting polici88 havo Wn appll•d c£Jn8isl8nlly in dealing with item8 which arg con$K1OT8d material in relali¢Jn lo the charty'8 financial ststemgnts. Basls of pr•paratlon The finan&al slatsmenls have been preparad on the g¢ing ¢oncern ba8is under the historical c4)8t nVentiOn, modrfied lo include certain rtems at fair value. The ftnancial Statements hava b08n prepared in ?ord8nCe with the Slatemert of Recommend&1 Practiee ISORPI "Accounts'ng #nd R&porting by Charities preparing their ¢xwnt$ ¢n accordance with the Financial Reportin9 Standard applic&bl& In the UK and Republicof Ireland FRS 102", applying Section 1A of thgt standard. A8 Pefmrttsd by the Companies Act 2006, the company has vari•d thè standard fOrThtS in that al for the Statement of Financial Activ.& and the Balanch Sheet. Departure8 from the $tgndard fornals are to comply with the requlrèm•nt8 of the Charitie8 SORP and are in ¢omplianc6 wlth 88¢tknn 4.7, 10.6 and 15.2 of that SORP. 8tatem•nt of compllan¢• The financial statements of th• ujmpany for th• finanual yeor •nd8d 30 Junè 2025 have been prapared on the going c(>n(rn basis and in gecord&nc8 with thè St8t•ment of RKomm8nded Practie• ISORP)"A¢counting and Reporbng by Charities preparing theiraccounls in a¢cordan¢e wrth the Flnancial Reporting Standard appll¢able in the VK and Republic of Ireland FRS 102., apptying Section IA of that Slandard. Fund #ooountlng The follt)wino arè eat8gorie8 of fvnd$ maintained.. R•strl¢t•d funds Reslriclad funds raprè88nt income received whith ¢an onty ts u•d for parllcular purpo8e8, a8 8peafied by tho donors. Such purpose8 ar• within the overall objectiv•$ of the company. Unrnstrfctod funds Unrgslrictsd fvnds ¢on818t of Gèn8ral and D98tgnaled fund8. GaneTal fund$ r0pre8ent amounts which are oxpendable at the dl8¢ration olth$ bogrd, in furtheran¢e of the objoetive8 of th& company. De81gnated fijnds ¢ompri8e unre8tricted funds that the board has, at 118 di8cretion. sel asid$ for partlcular purposes. These dèsignatKin8 havè an admini8trative purp088 only, and do not 1é08lly r•strict the board'8 diwetion lo apply the fund. In¢omlng R•sour#•s Income is recognised by inclu9ion in the Stalemgnl of Finandal Activitie¥ onty when the company 1$ lègally •ntiUgd to th¢ income, pèrformance ndit)n8 attaeheil to the item(31 of Income havè bgen mgt. tha amounts involved can b• m888ured with auffiuènt rnllability and tt 18 probab that th8 in¢om• will b• r•c•N•d by the eompany. IMom• from ¢harltabl• aotlvltl•¥ In¢ome frorn tharitable a¢tivil*s in¢lud? income eamed from the Supply of 88rvi¢eB under ntraCtUal arTangements and from performance related gran18which have conditions IhAt 8pecfy the provision of part11 88rvice8 to bè provided by th8 eompany Income frorn government and otheT co-fundèrs is regNiSed when the Company i818golly entitled to the incom8 because tt18 fulfilling the ¢ondition8 contsinèd in the related funding 8greemenl$. Where a grant 58 r1Ved in advance, il¥ regnitIon Is deterred and Indud8d in crodilors. W)trre entitl•ment o¢curs bre income18 rfved, It18 accrued In d8btor8. Grant? from govemments aThJ oth8r co-funder8 typillY Indudo one of tho following type8 of ¢ondition8'. Performance ba8ed ¢onditions'. whèreby the company 18 ntraCtUallY ontitled to lunding only to the extent thatlhgeore obj¢cts"vag ofthe grant agrment arg achieved. Where the company 1$ meeting the core oblerthS 10
conts.nued Tiny Tots Pre4chool Education Centre IA tsompAny Ilmlt•d by ou•rnnt••. #ot havlno • shr• ¢aphall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 June 2025 of a grant agraèment, (t r¢¢wni808 th¥ reLated expendlture, to lh8 Oxient that it18 reImburBae by the donor, as income Tim& ba88d condition8'. whereby the CLJmpany 18 contradualty ènlilled lo fundiw on the ¢ondillon th81 il 18 ulili88d in a parb'u418r period. In th98& ca8esthe c4Jmpany recogni8es the income lothe extent il 18 uts'li68d wittiin the period spoofied In the agreement. In th• absonce of Such condition$, a$$umlng ihat receipt 18 probable and th8 amount can be reliably mèasur•d, grant Inrne is re¢ogni88d once the company 16 notified of enlillèmenl. Grants received toward$ pital 8XP8nditurè are crédited lothe StateThnl of Firwi¢ial A¢tivitiè$ wh•n r•eènied or receivable, whith6ver 18 aarfier. R•50uro•s Expond¢d Expenditure is analysed befv4een costs of ch8riiabl• activities and rai8ing fund8. The costs of each actwty are separately accumulated and disclosed and analysèd according to thèir major components. ExperKlitur& is recognised vthen a legal or CL)nslructive obligalk)n axistg as a rèsull of a p8St event, a transfer of gcxjnornic bènts Is raquired in 8etUgrnènt and th• amount of the obligalion can be reliably mea8UTed. Support ¢osts are tho80 function$ that a8818t the work of th8 cxjmpany bul eannot be attributed to ontr o¢tivity. Su¢h Costs are allocated to actNrtie8 in proportion to staff time $pw)t or othor suitablè m8asuf8 for each activty. T4nglblè flx•d s$•ts and d•pr•cltton Tangiblè fixad a$$etS 8r¢ Stated at eost or at valuation, le88 accumulatod dapr•aation. The charg& to dèprèa8ts.on i¥ lCulated to write off th• original cost or valuation of tsngible fixed ass¥ts, 1&88 their estsmalod rg6idu81 valuè. over their eypèctad usaful lives a8 follows.. Plant and m8thin•ry Fixtur•s. fittirvJ$ and equipm•nt 20% r8duclng balance 5% reducing balan¢ CA8h At bank and In han Cash at bank and in hand Compri ¢a¥h on d•po8it at banks requFrfng la88 ihan Ihree month8, notice ol withdrawal. T•xatlon No trrent or defarred taxation arises as lh& rnpany ha8 ba•n granted Charitsble exernption. Irrectsvwabl• valu&d &ddod tax i¥ expensed as incurred. The tharity is èxempt from tax on Ino)m& and gain8 falling wthin Section 505 of th• Taxas Act 1088 or 80rAlon 252 of th& Taxation of CAargeoblg Galns Act 1992. INCOME OTHER TRAOING ACTIVITIE8 Unr•strl¢ted R•strl¢t•d Funds Funds 2025 2024 Olhgrtrading act11188 18,664 107,667 128,221 108,505 EXPENDITURE CHARITABLE ACTIVITIES Dlr•¢t Oth•r ¢•sts Support 2025 2024 Expenditure on charitable acivite8 109,449 109,449 105,682 NET INCOMING RE8OURCE8 2025 2024 N•t Incomlng RoUr¢•5 ar• stst•d aft•r charglnyl{¢r•dlting1: Depreck8tion of tanulbl8 888ets 4,439 4,51 f
continued Tiny Tots Pre-school Education Centre IA aompany Ilmll•d by grInto•, not havlng A 8har• ¢•phll NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 Jun$ 2025 EMPLOYEES AND REMUNERATION Th* staff c0818 C)mpriSe.. 2025 2024 Wage8 and $alari88 77.336 76.660 TANGIBLE FIXED A88Ef8 L•nd and buildlnus freehold Plant •nd Flxtur•s. m•ohln•ry ffttlnus and •qulpm•nt Total Cost AI 30 June 2025 7,878 13,005 129.350 150.231 D•prlatIon Al 1 July 2024 Charge for th• ffinancial year 7,047 1,328 66,439 3,111 73.486 4.439 At 30 June 2025 8,375 69,550 77,925 N•t book ¥¥lu• At 30 Junè 2025 7,876 4,630 9,800 72,308 At 30 June 2024 7,878 5,958 62,911 76,745 DEBTOR8 2025 2024 Taxatlon and Bocial locurity ¢0818 47 CREDITORS Amounts falllno du• wlthln on• ymr 2026 2024 Trade creditor$ T8xation and social Securfty ¢0918 Accruals and deferred IrKfjm• 4.776 4,231 2,986 4.775 3,538 11,991 8,313 io. RESERVES 2024 Al thè beginning ofthe year Surplu8 for the financial year 86,343 16,772 84.520 823 At th• and oflhe y¢ar 102,116 85,343 12
onlinued Tiny Tots Pr•-School Education Cantre IA ¢ompany Ilmltsd by qyirnnt••. not h•vlng a sh•f• Mpltall NOTES TO THE FINANCIAL STATEMENTS for the fjnancial year end 30 June 2025 STATUS The company 18 a ctsmpany limited by guarant&e not having a sharè capital. Tiny Tot8 Pre-school Education C8ntr• 18 fegistered a$ a tharity with the Charfty Comrni98ion for North8m Ir•land (Chgrity number 1035741 Th• Ilability of th? member6 limf(ed. Every member of the company undertakes to contribute to th• a88el8 of the rnpany the èv•rt of its belng wound up whil8 they are members. or within onè financial year th&reaft&r, for the payment of the dobts and liabil.88 ofthtr MpanY contracted t*fore th8y C8988d to be m8mb&rs. and the costs, charge6 and expenses ol winding up, and for th$ adju$lment of the right8 of the contributors among themsèlves. such anUnt as may be requw8d, not exceeding £ 1. 12. POST-BALANCE 8HEEf EVENTS Thafa havo bèèn no 8ionlfi¢&nl events 8ff8cting th• Charity 8incè the finawal yo8r4nd. 13
IA n4)InY Ilmlt•d by guarnnts* nothavlng * $lthr• Mpltall OR THÉ FINANC L YEAR 14
Tiny Tots Pre4chool Edu¢ation Contro IA eornpAny Ilmlt•d by gu*r•nts•, not h4vlng a shar• oapttall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Opèrating Statement for th& financial year ended 30 June 2025 2025 2024 In¢ome BSO GraNI Aid Parer)tal Donats'on8 Fundraising reCets Other 1,143 107,68T 11,241 6,410 725 704 83.955 11,105 10,851 128,188 1ce,505 Expens Wage$ at)d salarie8 Employee P•nsion Stsff training Earfy Ygars SublAdvl80ry School Photo8 Tutor eosts, dasses & Irips Fire Alarm Maintenance Insurance Lbghl and hoal Cleaning Repair$ and maintenance Water Ratès Prints'ng. ptage and 81alionery Tdephone Food Educatlonal Re80urc88 Ilealth & Safety Accountancy Fundraising Cost8 Bank chargas Interest General expen8e8 S¢hool Unrfomi DepYe¢iat 77.336 1,601 1.680 2.640 76.860 1.941 2,750 38 1.270 35 1,CE5 2,210 415 3,283 247 1.104 1.365 3,799 896 707 2.004 6,210 715 2,949 2,887 2.046 775 1,405 378 194 232 1,037 4A39 911 1.013 4.511 109,414 105,682 N•t Surplus 18,772 823 The 8uppbm8ntsry information doe8 not form part ofthè financial slatom8nl8