COMPANY REGISTRATION NUMBER: N1054445
CHARI￿ REGISTRATION NUMBER: NIC104520
Laughter Land
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2025
S O'NEILL & COMPANY
Chartered accountants
14 Main Street
Toomebridge
Co. Antrim
Northern Ireland
BT413TQ

Laughter Land
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Statement of cash flows
Notes to the financial statements
10
The following pages do not form part of the financial ststements
Detailed statement of financial activities
20
Notes to the detailed statement of financial activities
22

Laughter Land
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Registered charity name
Laughter Land
Charity registration number
NIC104520
Company registration number N1054445
Principal office and registered The Unit
office
Black Park Road
Toomebridge
Co Antrim
BT413SL
The trustees
Ms Shania Marie McNally
(Appointed 22 January 2025)
Ms Amy Diamond (Treasurer) (Appointed 22 January 20251
Ms Niamh Neeson
(Appointed 22 January 2025}
Ms Roisin Higgins (Chairperson)
Mrs Aisling Murphy
Mrs Orla Diamond
Mrs Fiona Mccann
Ms Justine Teresa Quinn
{Resigned 22 January 2025)
(Resigned 22 January 2025)
Independent examiner
S O'Neill & Company
14 Main Street
Toomebridge
Co. Antrim
Northern Ireland
BT413TQ

Laughter Land
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Structure, governance and management
Organisational Structure
Laughter Land was established under a Memorandum of Association which established the objects
and powers of the Company and is governed under its Articles of Association. It is a charitable
company limited by guarantee and was incorporated on 24 March 2005.
Laughter Land's charity registration under The Charity Commission for Nl was approved on 11 March
2016.
The charitable company is govemed by the Board of Directors, and directors are required to attend at
each AGM. There is a minimum of five directors on every Board. One third of the directors shall
retire from office at the AGM The directors to retire in every year shall be those who have been
longest in office since their last election. but be￿een persons who became Directors on the same day
as those to retire shall be determined by lot. A retiring Director shall be eligible for re-election.
Directors may meet together for dispatch of business, adjourn and otherwise regulate meetings as
they think fit and questions arising at any meeting shall be decided by a majority of votes. In the case
of an equality of votes, the Chairperson shall have a second or casting vote. The quorum necessary
for the transaction of business of the directors may be fixed by directors and unless so fixed at any
other number, shall be five directors.
New directors are briefed on their legal obligations under charity and company law, the content of the
Memorandum and Articles of Association, the committee and decision making process, key internal
controls and procedures regarding funding applications, child registers, cash collection, review of
wages and stafFing, cheque signatories and recent performance of the Trust. They are free to
discuss any issue with other directors. There is no remuneration paid to any of the Directors by the
Trust in relation to this role.
RISK MANAGEMENT
The Directors have reviewed the key risks facing the charity and have established procedures to
manage those risks.
Mrs Geraldine Mccoy is appointed to supeNise the day to day operations of the Company and
assumed post in July 2022.

Laughter Land
Company Limited by Guarantse
Trustees. Annual Report (Incorporating the Directorfs Report) (continued)
Year ended 31 March 2025
Objectives and actNities
The principal activity of the Company is to enhance the development and education of children aged 2
years and 10 months up to the age of 4years in Toomebridge and its environs without distinction of
gender, disability, ethnic identity, nationality, religion or political affiliation by=
providing the necessary facilities for the daily care, recreation and education of children,.
advancing the education and training of persons involved in the provision of such care., and
encouraging the study of the needs of such children and their families and promoting public interest
in and recognition of the needs of such children and their families in the area of benefit.
The focus of our work
The main focus of our work continued to be the provision of pre-school. Previously after school
childcare had been an additional focus of the organisation but due to stafFing issues this facility was
forced to close in December 2022 and has thus far not been re-established.
How our activities deliver public benefit is to-
1. enable parents of pre-school children to access affordable, safe and secure childcare which
provides high quality care and education and contributes to the development and well-being of
children in the local community.
The charitable company is registered and inspected by the Department of Education for Northern
Ireland and are required to follow and implement the Curriculum Guidance for Pre-school Education.
Early years inspectors last follow up inspection was October 2024 which was successful and all
recommendations fully implemented.
The Pre-school currently employs three full time staff members and they are supported in their role
through our early years advisor, Mrs Ann Dixon, who is employed on behalf of the organisation as an
Independent Early Years Advisor. Mrs Dixon visits us up to 5 times per year providing staff training,
advice on the curriculum, networking and help with other playgroup matters.

Laughter Land
Company Limited by Guarantse
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2025
Achievements and perforniance
Numbers in 202412025 have remained steady, however due to low birth rates in the local area there is
a predicted dip in child numbers anticipated for the school year 202512026. This is inevitably likely to
have a financial impact on the pre-school for which the directors are taking measures to mitigate, such
as the admission of pre pre-school children earlier in September 2025, and the inclusion of a
pre-school and pre pre-school mixed class. This provides much needed economic support for the
pre-school and provides an engaging and more varied learning perspective for our children with the
sharing of education with a wider mix of age ranges.
Our organisation was delighted to celebrate in the success as nominated finalists for the Local Women
Magazine Education Awards in May 2025 in the Europa Hotel, Belfast. Out staff were nominated in
the category of 'Best Early Years Team of the Yearf. Unfortunately, they were runners up in this
category, however we are proud of our staff in being recognised in this way out of many organisations
across Northern Ireland. This is a shining example of the excellent levels of care and education our
staff provide to our local children.
Financial review
The surplus for the year was £9,186 (surplus 2024.. £3,062) which has increased (2024.. increased) the
total fund balance carried fO￿ard is £26,894 (2024: £17,708). The Statement of Financial Activities
for the year is detailed on page 7.
Reserves policy
The management committee has examined the charity's requirements for reserves in light of the main
risks of the organisation. It has established a policy whereby the unrestricted funds not committed or
invested in tangible fixed assets held by the charity should be be￿een 2 and 3 months of expenditure.
Expenditure for 2024-25 was £65,709 (2023-24 £68,731) therefore the target is £10,951 to £16,427
12023-24 £11,455 to £17,182} in general funds. At the year end the unrestricted funds not committed
or invested in tangible fixed assets are within the target amount range. The management committee
are aware of this and have received a number of grants in the 2026 financial year from different
granting bodies.

Laughter Land
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) (continued)
Year ended 31 March 2025
Plans for future periods
The organisation will be pressing ahead with additional fundraising in the year 202512026 to attempt to
mitigate any financial strains felt due to reduced child numbers. We are increasing our use of online
sources of fundraising via social media and online payment options for both school fees and
donations. It is noted that the organisation anticipates the pre-school will return to full capacity in the
term 202612027.
We also plan to welcome Ms Geraldine Spillane into her role as head of the Pre School, stepping into
her new role in July 2025. We wish to extend our sincerest thanks to Mrs Geraldine Mccoy who is
continuing to support our organisation in the role as deputy leader.
The committee and its directors continued to explore grant options for the organisation in the year
ahead to secure the financial stability of the pre-school.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 2 December 2025 and signed on behalf of the board of
trustees by..
Roisin Higgins
Chairperson
Amy Diamond
Treasurer
A h(a..d

Laughter Land
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Laughter Land
Year ended 31 March 2025
I report to the trustees on my examination of the financial statements of Laughter Land ('the charity,)
for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the company land also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (the '2008 Act'} and the Companies Act 2006 ('the 2006 Act,).
You are satisfied that the accounts of the company are not required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northern
Ireland under section 65{9llb) of the 2008 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act" or
the financial statements do not accord with those records-. or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fair, view which
is not a matter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
S O'Neill & Company
Independent Examiner
14 Main Street
Toomebridge
Co. Antrim
Northern Ireland
BT41 3TQ
2 December 2025

Laughter Land
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Restricted
funds Totsl funds Total funds
2024
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Other income
63,620
63,620
8,121
3,154
52,997
8,696
3,876
6,224
8,121
3,154
Total income
11.275
63,620
74,895
71,793
Expenditure
Expenditure on charitable activities
Total expenditure
9.10
17,046
17,046
48,663
65,709
68,731
68,731
48,663
65,709
Net income
(5,771)
14,957
9,186
3,062
Transfers between funds
13,363
(13,363}
Net movement in funds
7,592
1,594
9,186
3,062
Reconciliation of funds
Total funds brought forward
Total funds carried forward
17,708
17,708
14,646
17,708
25,300
1.594
26,894
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 10 to 18 fomi part of these financial statements.

Laughter Land
Company Limited by Guarantee
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
17
1,336
1,431
Current assets
Debtors
Cash at bank and in hand
18
2,626
33,135
5,827
19,486
25,313
35,761
Creditors: amounts falling due within one year
Net current assets
19
10,203
9,036
25,558
16,277
Total assets less current liabilities
26,894
17,708
Net assets
26,894
17,708
Funds of the charity
Restricted funds
Unrestricted funds
25,300
1,594
26,894
17,708
Total charity funds
22
17,708
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476-
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 2
December 2025, and are signed on behalf of the board by..
Roisin Higgins
Chair
erson
Amy Diamond
Treasurer
The notes on pages 10 to 18 forrn part of these financial ststements.

Laughter Land
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2025
2025
2024
Cash flov￿ from operating activities
Net income
9,186
3,062
Adjustments for."
Depreciation of tsngible fixed assets
Government grant income
Interest payable and similar charges
Accrued expenses
295
(60,720}
166
1,482
339
(48,726}
247
1,908
Changes in."
Trade and other debtors
Trade and other creditors
3,201
{313)
(4,948)
452
Cash generated from operations
(46,7041
(47,664}
Interest paid
Net cash used in operating activities
(1661
(46,870)
{247}
(47,911)
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
(200)
(200)
(200)
(2001
Cash flows from financing activities
Government grant income
Net cash from financing activities
60,720
48,726
60,720
48,726
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
13,649
19,486
613
18,873
19,486
33,135
The notes on pages 10 to 18 fom part of these financial statements.

Laughter Land
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General infomation
The charity is 2 public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is The Unit, Black Park Road, Toomebridge, Co Antrim, BT413SL.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the Charity's ability to continue. Additional grant
funding has been received during the 2026 financial year.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of Iwo sub-classes.. restricted income funds or
endowment funds.
10

Laughter Land
Company Limited by Guarantee
Notes to the Financial Statements (conlvnued)
Year ended 31 March 2025
Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity- it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured_ The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is eviden￿ of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
ctivities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
chaiity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity- Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
11

Laughter Land
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting policies (contlnuedj
Tangible assets (Continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Fixtures and fittings
Equipment
20 % straight line
33 % straight line
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants
are not recognised until there is reasonable assurance that the charity will comply with the
conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the
recipient, it is recognised in income when the grant proceeds are received or receivable. Where
the grant does impose specified future performance-related conditions on the recipient, it is
recognised in income only when the performance-related conditions have been met. Where
grants received are prior to satisfying the revenue recognition criteria, they are recognised as a
liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
hen contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Limited by guarantee
Laughter Land is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charitable company in the event of it being wound up while he
or she is a member, or within one year after he or she ceases to be a member.
12

Laughter Land
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Donations and legacies
Restricted Total Funds
Funds
2025
Restricted Total Funds
Funds
2024
Grants
Education Authority - Outdoor Leaming
Project
Education Authority - Getting Ready to
Learn
Education Authority - Early Years
Classroom Assistant
CCP Grant
Education Authority - Pre-school
Funded Places
2,000
2,000
900
900
575
575
3,096
600
3,096
600
60,720
60,720
48,726
48,726
63,620
63,620
52,997
52,997
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Other playgroup income
8,121
8,121
8,696
8,696
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
School Trip
Fundraising activities
138
3,016
138
3,016
3,154
114
3,762
114
3,762
3,876
3,154
3,876
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
ststutory Maternity Pay &
Compensation
6,224
6,224
13

Laughter Land
Company Limited by Guarantee
Notes to the Financial Statements [￿ntinued}
Year ended 31 March 2025
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Playgroup
Support costs
9,807
7,239
48,663
58,470
7,239
17,046
48,663
65,709
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Playgroup
Support costs
10,359
5,369
53,003
63,362
5,369
15,728
53,003
68,731
10. Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2025
Total fttnd
2024
Playgroup
Governance costs
58,470
58,470
7,239
63,362
5,369
7,239
58.470
7,239
65,709
68,731
11. Analysis of support costs
Total 2025 Total 2024
Governance costs
7,239
5,369
12. Net income
Net income is stated after chargingl(crediting)=
2025
2024
Depreciation of tangible fixed assets
295
339
13. Independent examination fees
2025
2024
Fees payable to the independent examiner for=
Independent examination of the financial statements
3,148
2,992
14

Laughter Land
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 March 2025
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2025
2024
Wages and salaries
Employer contributs'ons to pension plans
47,528
666
50,535
707
48,194
51,242
The average head count of employees during the year was 4 {2024: 5).
No employee received employee benefits of more than £60,000 during the year (2024" Nil}.
15. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
16. Transfers between funds
The following grants were received for restricted purposes and have been utilised against
specific costs of the project undertaken by the charity.
However, there are a number of these grants that were to offset the running costs of the Charity.
As a result, these funds have been transferred to Unrestricted Funds from Restricted Funds to
offset the running costs.
2025
Education Authority - Getting Ready to Learn
Education Authority - Pre-school Funded Places
Total to be transferred between funds
(1)
13,364
13,363
15

Laughter Land
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
17. Tangible fixed assets
Fixtures and
fittings
Equipment
Total
Cost
At 1 April 2024
Additions
8,112
200
1,243
9,355
200
At 31 March 2025
8,312
1,243
9,555
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
7,022
225
902
70
7,924
295
7,247
972
8,219
Carrying amount
At 31 March 2025
1,065
271
1,336
1,431
At 31 March 2024
1,090
341
18. Debtors
2025
2024
Trade debtors
Prepayments and accrued income
Other debtors
60
583
1,983
60
960
4,807
2,626
5,827
19. Creditors: amounts falling due within one year
2025
2024
Payments received on account
Accruals and deferred income
Social security and other taxes
239
7,836
961
9,316
887
10,203
9,036
20. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £666 (2024.. £707).
16

Laughter Land
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
21. Government grants
The amounts recognised in the financial ststements for government grants are as follows..
2025
2024
Recognised in income from donations and legacies:
Government grants income
63,620
52,997
22. Analysis of charitable funds
Unrestricted funds
At
1 April 2024
At31
Transfers March 2025
Income Expenditure
General funds
17,708
11,275
(17,046)
13,363
25,300
At
1 April 2023
At31
Transfers March 2024
Income Expenditure
General funds
14,558
18,796
(15,728)
82
17,708
Restricted funds
At
1 April 2024
At31
Transfers March 2025
Income Expenditure
Restricted Fund 1
Playgroup
63,620
(48,663)
{13,3631
1,594
At
1 April 2023
At31
Transfers March 2024
Income Expenditure
Restricted Fund 1
Playgroup
88
52,997
(53,0031
{82}
17

Laughter Land
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2025
23. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1,336
35,761
(10,203)
26,894
1,336
35,761
(10.203)
26,894
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1,431
25,313
(9,036)
1,431
25,313
(9,036)
17,708
17,708
24. Analysis of changes in net debt
At
At 1 Apr 2024 Cash flows 31 Mar 2025
Cash at bank and in hand
19,486
13,649
33,135
18

Laughter Land
Company Limited by Guarantee
Management Information
Year ended 31 March 2025
The following pages do not fom) part of the financial statements.
19

Laughter Land
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 March 2025
2025
2024
Income and endowments
Donations and legacies
Education Authority - Outdoor Learning Project
Education Authority - Getting Ready to Learn
Education Authority - Early Years Classroom Assistant
CCP Grant
Education Authority - Pre-school Funded Places
2,000
900
575
3,096
600
48,726
60,720
63,620
52,997
Charitable activities
Other playgroup income
8,121
8,696
Other trading activities
School Trip
Fundraising activities
138
3,016
3,154
114
3,762
3,876
other income
statutory Maternity Pay & Compensation
6,224
Total income
74,895
71,793
20

Laughter Land
Company Limited by Guarantee
Detailed Statement of Financial Activities (contlnued)
Year ended 31 March 2025
2025
2024
Expenditure
Expenditure on charitable activities
Food Purchases
Wages - Playschool
Pension costs
Rent
Light and heat
Repairs and maintenance
Insurance
Cleaning and hygiene costs
Transport and trips
Accountancy
Other professional costs
Professional fees
Telephone
Other office costs
Depreciation
Other interest payable and similar charges
Play and learning resources
Staff training
General expenses
Fundraising expenses
785
47,528
666
800
1,678
491
858
105
90
3,812
3,261
1,227
954
209
295
166
2,376
75
65
268
801
50,535
707
767
1,265
801
914
139
279
2,992
2,130
1,713
957
140
339
247
2,415
1,140
200
250
65,709
68,731
Total expenditure
65,709
68,731
Net income
9,186
3,062
21

Laughter Land
Company Limited by Guarantee
Notes to the Detsiled Ststement of Financial Activities
Year ended 31 March 2025
2025
2024
Expenditure on charitable activities
Playgroup
Activities undertaken directly
Food
Wages - Playschool
Pension Costs
Rent
Light and heat
Propety maintenance
Insurance
Cleaning and hygiene costs
Transport and trips
Professional fees
Telephone
Other office costs
Depreciation
Play and Learning Resources
Staff training
General expenses
Fundraising expenses
785
47,528
666
800
1,678
491
858
105
90
1,227
954
209
295
2,376
75
65
268
801
50,535
707
767
1,265
801
914
139
279
1,713
957
140
339
2,415
1,140
200
250
58,470
63,362
Governance costs
Accountancy fees
Other professional fees
Bank charges
3,812
3,261
166
2,992
2,130
247
7,239
5,369
Expenditure on charitable activities
65,709
68,731
22