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Carebears Community Playgroup Trustees' report and financial statements
for the year ended 31 August 2025
Charity Commission Registration Number: NIC103721
McFarland Arnold & Co Chartered Accountants
Carebears Community Playgroup
Contents for the year ended 31 August 2025
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Trustees’ Report | 2-3 |
| Independent Examiners' Report | 4 |
| Income and Expenditure Account | 5 |
| Statement ofFinancial Position | 6 |
| Notes | 7-8 |
Carebears Community Playgroup
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Legal and administrative information for the year ended 31 August 2025
Legal Status
The playgroup is managed by a committee of parents. It is a registered charity with the Charity Commission for Northern Ireland since 19 October 2015 under registration number NIC103721.
| Trustees | Miss CourtneyDodds (reappointed 1 September 2024) | Miss CourtneyDodds (reappointed 1 September 2024) | Miss CourtneyDodds (reappointed 1 September 2024) | Miss CourtneyDodds (reappointed 1 September 2024) | |
|---|---|---|---|---|---|
| Miss Chloe O'Brien (reappointed 1 September 2024) | |||||
| Ms ShaniaMcCunnie (appointed 1 September 2024) | |||||
| Mrs Danielle McGuigan |
(appointed | 1 | September | 2024, | |
| resigned 31 August2025) | |||||
| Ms MichaeliaDevine (appointed 1 September 2025) | |||||
| Business Address | 17 Moyle Road | ||||
| Newtownstewart | |||||
| Co Tyrone | |||||
| BT78 4AP | |||||
| Independent Examiners | McFarland Arnold& Co | ||||
| Chartered Accountants | |||||
| 8 Main Street | |||||
| Newtownstewart | |||||
| Co Tyrone | |||||
| BT78 4AA | |||||
| Bankers | Danske Bank | ||||
| P.O. Box 183 | |||||
| Donegall Square West | |||||
| Belfast | |||||
| BT16JS |
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Page 1
Carebears Community Playgroup
Trustees' Report
for the year ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Trustees
Trustees for the purpose of charity law, who served during the year and up to date of this report are set out on page I.
Charitable objects
The charity was established to advance and to promote the preservation and protection of health amongst children in the Newtownstewart area of Co Tyrone. This is done by the provision of play facilities and recreation activities in the interests of social welfare with the object of enhancing the education and development of the children without distinctions of sex, race, political, religion or other opinions. The charity benefits the public by providing a high standard of preschool education for children below the compulsory school age.
Organisational structure
The trustees meet regularly, administer the charity and make all policy decisions.
Review of activities and achievements
During the academic year 2024/25, 10 children attended under Education Authority Peg's funding. The charity applied for and received various other grants for specific resources and projects. The trustees, staff and parents were very active in fundraising, raising a significant amount to help cover running costs. The trustees are pleased with feedback from parents, Early Years ete and are satisfied that child development is enhanced in line with their objectives.
Volunteers
The charity is grateful for the unstinting efforts of its trustees and other volunteers who have continually supported their activities and management of the charity throughout the year.
Taxation
The playgroup is accepted as a charity by HM Revenue & Customs and is therefore exempt from corporation tax.
Statement of trustees’ responsibilities
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and regulations.
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its receipts and payments during that year. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
Page 2
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Carebears Community Playgroup
Trustees' Report for the year ended 31 August 2025
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 section 65 of the Charities Act (NI) 2008. 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.
This report was approved by the trustees on () b| Ss |ob and signed on its behalf by
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Signature: ESCO cvs i == [>>]
Name (in block capitals): CoveWe} Dode’s
Trustee
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Page 3
Carebears Community Playgroup
Independent examiner's report to the trustees on the unaudited financial statements of Carebears Community Playgroup for the year ended 31 August 2025.
We report on the financial statements of Carebears Community Playgroup for the year ended 31 August 2025 which comprise the income and expenditure account and balance sheet.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of section 63 of the Charities Act (NI) 2008. Having satisfied ourselves that the charity is not subject to audit, and is eligible for independent examination, it is our responsibility to:-
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examine the financial statements under section 65 of the Charities Act (NI) 2008. ©
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- follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act (NI) 2008
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state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial statements as required under section 65 of the Charities Act (ND 2008 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 (NI) 2008. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as charity trustees concerning any such matters.
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Our role is to state whether any material matters have come to our attention giving us cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act (NI) 2008.
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That the financial statements do not accord with those accounting records.
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That the financial statements do not comply with the accounting requirements of section 63 of the Charities Act (NI) 2008 and with the methods and principles of the 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.
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That there is further information needed for a proper understanding of the financial statements to be reached.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
Chartered Accountants
Dated:
Me Farland Arnold & Co
Chartered Accountants 8 Main Street Newtownstewart
Co Tyrone BT78 4AA
Page 4
| | | |
Carebears Community Playgroup
Income and Expenditure Account for the year ended 31 August 2025
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|||||||
|---|---|---|---|---|---|
|Note|2025|2024|
|£|£|£|£|
|Income|
|Education|authority|4|32,063|39,389|
|Pathway|fund|16,891|21,622|
|Fundraising|activities|3|5,966|6,909|
|Donations|190|230|
|Milk|refund|79|139|
|Voluntary|contribution|for|break|1,745|3,066|
|Interest|receivable|290|293|
|57,224|71,648|
|Expenditure|
|Wages|and|pensions|costs|42,176|50,855|
|Independent|Early|Years|Specialist|1,064|1,215|
|Provisions|1,037|1,126|
|Resources|for|activities|6,457|5,775|
|Costs|of fundraising|activities|140|54|
|Rent|4,800|4,800|
|Insurance|1,847|1,524|
|Repairs|458|-|
|Cleaning|612|161|
|Printing,|postage|and|stationery|30|153|
|Advertising|296|382|
|Telephone|967|1,243|
|Accountancy|1,872|1,980|
|Bank|charges|45|51|
|General|expenses|125|58|
|(61,926)|(69,377)|
|Net|(deficit)/surplus|for the|year|(4,702)|2,271|
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Page 5
Carebears Community Playgroup
| Statement ofFinancial Position | |||
|---|---|---|---|
| as at31 August2025 | |||
| Note 2025 |
2024 | ||
| £ £ |
£ | £ | |
| Current Assets | |||
| Debtors | 4,178 | 3,148 | |
| Deposit account | 18,566 | 18,276 | |
| Current account | 30,249 | 36,177 | |
| Cash on hand | - | - | |
| $2,993 | 57,601 | ||
| Creditors: amounts falling | |||
| due within one year | |||
| Creditors and accruals | (2,927) | (2,833) | |
| Net CurrentAssets | 50,066 | 54,768 | |
| Total Assets Less Current | |||
| Liabilities | 50,066 | 54,768 | |
| Funded by: | |||
| Accumulatedsurplus | 2 50,066 |
54,768 |
The financial statements were approved by the management committee on ob| S 2. L and signed on its behalf by:
Signature:
Name (in block capitals): N [| ChiF ELA ( Ky itge: Trustee
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Page 6
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Carebears Community Playgroup
Notes to the Financial Statements
for the year ended 31 August 2025
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Accounting Policies The financial statements have been prepared in accordance with applicable Accounting Standards. A summary of the more important accounting policies, which have been applied consistently, is set out below.
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1.1. Accounting convention
The financial statements are prepared under the historical cost convention.
- 1.2. Incoming resources
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
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When donors specify that donations and grants given to the Group must be used in future accounting periods, the income is deferred until those periods.
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When donors impose conditions which have to be fulfilled before theGroup becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met.
When donors specify that donations and grants, including capital grants, are for a particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources when receiveable.
The value of services provided by volunteers has not been included.
1.3. Interest receivable
Interest is included when receivable by the Playgroup.
- 1.4. Resources expended
All expenditure is accounted for on an accruals basis.
- Accumulated surplus
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| At 1 September2024 | 54,768 | 52,496 |
| Net (deficit)/surplus for the year | (4,702) | 2,272 |
| At31August2025 | 50,066 | 54,768 |
Page 7
Carebears Community Playgroup
Notes to the Financial Statements for the year ended 31 August 2025
3 Fundraising events
Unrestricted
| funds | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | £ | |
| Bonus ball | 2,400 | 2,400 | 2,400 |
| Halloween walk and activities | 664 | 664 | 1,230 |
| Christmas draw | 765 | 765 | 1,412 |
| Wreath raffle | - | - | 240 |
| Easter draw | 770 | 770 | 497 |
| Disney on ice draw | 880 | 880 | - |
| Sports day | 55 | 55 | - |
| Graduation/end ofyear event | 432 | 432 | 1,130 |
| 5,966 | 5,966 | 6,909 | |
| Grant income - Education Authority | |||
| Unrestricted | 2025 | 2024 | |
| funds | |||
| £ | £ | £ | |
| PEGs funding | 25,500 | 25,500 | 36,550 |
| Getting ready to learn | 500 | 500 | 300 |
| Extended services | 2,361 | 2,361 | 1,440 |
| Outdoor learning | 2,000 | 2,000 | - |
| Special educational needs | 1,702 | 1,702 | - |
| Non consolidated standardisation | - | - | 1,100 |
| 32,063 | 32,063 | 39,390 |
4 Grant income - Education Authority
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