CHARiff REGISTRATK>N NUMBER: NIC104720 Llttle Flower Playgroup Registered Charity Financial Statements 31 August 2025 Llttle Flower Playgroup Registered Charity Flnanclal Statements Year ended 31 August 2025 Page Trustees. annual r8POrt (incorporating th8 dir8Ctorfs report) Independent Examiners report to the mèmbers Statement of financtal activtbes (including income and eX￿ndItUre accwntl Statement of finanaal posttion Notes trj the financaal statements Llttle Flower Playgroup Registered Charity Trustees. Annual Roport (Incorporating the Diractsrfs Report) Year ended 31 August 2025 The tTr￿tee5, who are also the dirgd(xs th& of CCIn￿nY kvwnt thglr rewt and th& ffinanck￿ ststements ofth8 dwlty for the y￿r eThJgJ 31 knJu8t 2025. Referwlce and admlnistrntiv• dèlalls R•glstèr•d charlty nam• Charfty reglstratlon NIC104720 Prlnclpol offl¢¢ and r•gtstw•d 28 Pe￿Ck rd offie• Strab8rhe Co. Tyrone BT829NW Thè trustses Mrs Amy mctk)n*{Chai￿ern(￿) Sebastian Sèrwatka ITreassJrer) Amy Hwlker K601in GilkAvay IIPage Llttle Flower Playgroup Registered Charity Trustees. Annual Rèport (Incorporatlng the Dlrectorfs Report) (L¥th Year ended 31 August 2025 STRucfuRt GOVERNANCE AND MANAGEMENr GtsventiDg Documeut LittleFlowtr Playgroup ts recwised eharitybym Charities Corn[Di￿lI)ll. Activlty The principal adivity of the company is tbe prDvisi¢)u of community. caring and e¢JJ¢ational serrices foz young children. inClud￿g those wtth ¥*cial nee￿ a￿1 their faDlitie5 in The Glebe al￿ the sunDunding arras. Objectlves aDd Actlvltles The Compatys Obj￿1V¢S ¥r¢ thedevelwnent and Edllcation ofprwh(x)l¢bildr¢nthrough th¢use of play topmvide Scenario￿exp¢rie￿ceS tod¢velop eachckn'ld's selfpconfidence ano self Celltre have set a res¢Tves policy which wuir¢s that ￿SerVeS be maintsined at a level wbith ensure5 that the ceDtr¢s C￿e activity ¢twld continu¢ thjring a period of unforeseen difficlklty. Thr th"reCtO￿ ospirr that the Company sFou]dhold iti Resetves all amount t)ot less than £25.0￿ in an effort to the Tisks identificd to the uAllpany. PLATrIS FOR FtITIFRE PERIODS TRUSTEESI RESPONSIBILITILS sfATEMENr Tbe trustees (wbo are the diltctors of Little Flower Play8roup for the purtK)w of C1)m￿nY law) areTGSponsibleforpr¢Wi￿thCTn&ees.AmiUa1 R¢wtanddK aw)unts inaccorthewith appli¢able law and re8ulation Company law lequir￿ the tn￿re¢S to prepare accouDts for e4ch fiDaDcial ye8r. Under ihai law the t￿￿ttt$ bave elected to prepare tbe accounts in aceordance with United Kingdom Generally Acc ounting Practice (Utiited Kingdom Accounting Standard% and apph(able law). Ut]der COEntAny law the ttusÉees musi not approve the accounts ￿lesS they are satisfied thai they Eive 8 true 8nd fair vRew of the statr of affair5 of ¢b¢ cP￿lty and th¢ income #Dd expe¢)diDJre of the ¢han"ty for that peri(xL select guit¥bk accounkng polici&s and th¢n appty them con8iStently. observe the mdhods St￿ principles in the Clwities SORP. nmke judgements and a(¥Ow)ti￿g e5tim8ts that are rc&sonable and pnthni alld will continue ill 31Page LITfLE FLOWER PLAYGROUP TRUSTEES ANNUAL REPORT YEAR ENDED 31 AUGUST 2025 The Irustees rw)nsible for keq)ing adequate attounts.ng reeords that aye sufficient tts sbow and explain the ¢bari￿3 tT8nsa¢ti0￿q anddisclosewith Te&sonable acauacyataDy limethe finat]cial position of the clwity and enable them to ertsure that the accounts LX)rnpty witb the c(1rnpa￿es Act 2006. They 8re also Tespons￿l le for ￿fegU￿]ng the assets of the cbsrity and hen￿ for taknng r¢8sonable steps for the pr¢vention aud d¢t¢dion of fraud and oth¢E iryuiariti¢S. ACCOUNT Jobn Mc Cr(&wi is deenÈed to be Trappitited uIbJers￿ti0n 144 of tbe Chan"ti&% Act 2011. Each of the p￿￿S who is a trustee atthe datr of approval of this r¢p)rt Confi[￿ that $0 faras is awar4 thcr¢ 18 no r¢I¢v￿t audit illfollD8tion of which th¢ ¢1￿1￿$ audTtOT is Una￿ *]d each tr￿stee has taken all that to have tsken as a trustee to make tbemself aware of aDy r¢l¢vatt awlit iDforll￿oll #lld to e&ablish that the cRwity'S 8￿jE10r ts aware of that informatso Regist¢Ted office: 28 Peaeock Rd Stsaban¢ Co. Tyrone Little Flower Playgroup Reglstsred Charlty Independent Examinerfs Report to the Trustees of Llttle Fk>wer Playgroup Year ended 31 August 2025 I ihe trustees on my examinatim ot slat8rn￿ of Litlk Fky•ftr Flaygroup I'the ch8rfty'1 for the year ended 31 August 2025. Responslbllltl•s and basls of r•port As the trustees cl the crynp3ny akn rfs drsctors Ic* ts pu￿)Se$ of company lawl you are rgsponslble for the prap8t8tk)n of Ihe finanda Staten￿nts in WYdan￿ with the r8qUK8m8nts of charit￿S Act INorth•m Ireland) 2008 lthe'2CX)8 ACY) arKI th8 CL¥npaniesAd 2LTh11he 2006Act'l. You are salisfi&J that the accounts of the ¢omp8ny afe not required by charity orcompany law to be audited and h8Vg chosen instead k) h8v8 an I￿ep&￿dent examination. ￿8￿n9 satisfied rnyseif that the aC￿Urts of the company a￿ not required to be audited under Part 16 of the 2006 Art and 8re eligibl8 for ind0￿ndent examination, I report in respecs of rny examination of th8 charity's financial ststements as cwried out tsThYer section 65 01 th8 2008 P£L In ￿r￿n9 out my examination I haVef￿l0Wed the general Di￿110n$ byth6 Charity Commis6ton ts ￿ern Irgland underSecth￿ 649llbl of the 2008 ACL Ind•p•nd•nt •xamln•rfs stat•m•nt I have compl•t8d my examI￿tion. I cc¥Jfirm that no mattws h8V8 come to my attontSon In ￿nnectiOn with my exarninailon gi￿ng me ￿uSe lo bdwe that in arry material res￿t. ounting rwds w818 FM)t kapt in r&spect of ts L*arsty as requir&1 by 8e¢lth 386 of lh8 the financa81 statements (k) Mt act￿ with those r￿Nd5'. the finawal ststements (Io fKrt ccrfnptyt•Ath the xownliTrJ rwjuirwwts ofwbon 396 of th& 2006 Act gther than *)y raqurem￿l thal the ar￿untS a Yruo and faitr vi8w vknith is Th)t a rn8tter cons¥Jer&Y as p8rt Of Sn Ind&￿￿￿* oxamination: or nciples of the Statement of Recomm8rKlèd Pracbce kn ac£ountiThJ and rewbng by charities appjicthe to dwtb8s pyeparing their accc*Jnts ac(£Jrdanc* with the Fina￿1 Repwts"rvJ Stsndar(l apkAtst4e in Ihe UK ￿ ReF*Jbk of Irelar¥J {FRS 102). I cy)nfim that there Bre no other mattws to WI￿) yiKJr 81t8nbM t* drawn to ￿ble a proper und8fStaThJiryJ ot the ￿ount$ lo be retheLI. John Mc Cr05s8n IrvJ8pend6nt ExamAier 248 Ev*h Rd Slrabane Co Tyror LrrrLE FLOWER PLAYGROUP TRUSTEES. ANNUAL REPORT {¢￿th YEAR ENDED 31 AUGUST 2025 TRUSTEFS, RFSPONSIBILITLES SFATEMENT The trusttts are rwnsible for keeping adeq￿te accounting records that ate ￿tt￿CIent to show and explain th¢ ¢baTt￿StranSactA0ts1 andth"sclosewith reasonable aeallacyatany tirn¢th¢ fir￿181 positioll of the eb8n.ty and enable to eDSUTe that tbe accouDts comply with the Companies Act 2006. Th are also respoDsible foT safegu8rdJng the assets of the cbarity 8nd hence for tskÉDg re450nable steps for the prevention alld d¢twtion of fraud 8nd Other]￿egUlarltie& ACCOUNT Jol)n M¢ Cro&%au is dean¢d to b¢ under section 144 of the Choritiaq Aet 2011. FAch of th¢ P¢TSOnS who ts a trustee at the date of 4wval of thi5 retrf)rt confirn￿ that so far &8 a¢b is awar4 there is rK) Tekvant autht iofornwion of whi¢h the ¢lwiWs auditOT is unaware.. and each t[￿￿e Iws tak￿ all s*)8 that they ou¥bt to have taken as a In￿e (o make themself aware of any rel¢vaDt audit lof(￿natIOn and kn establisb tlw the ¢￿it￿& auditsw 4war¢ of that Enfom)atio Regist¢ted offic 28 Peacock Rd Stsabane Co. Tyrone Si8nd onbeha]f of the Little Flower Playgroup Regislered Charity Independènt ExamlneVs Report to thè Tn￿te8$ of Llttle Flower Playgroup Yoar ended 31 August 2025 I repc*t to the truste88 on my 9xaminaticffi of the finarwl stat8m￿ts of Lilye Flower P18ygrtyJp (￿e charity) for the year ended 31 AU￿$t 2025. Responslbilitles and bas15 of rnp As the trustees of the company laThJ alK* its ￿￿0[a0rS for the pur￿￿ of COmFony lawl Y￿ are resWnSib￿ for th8 preparation of the financial ststements in ￿))rdanc£ wth the requirements of Charrtles Act (Northern ITet8ndl 2rMJ8 {thè'2LK)8 Acri and the Companlas knt2¢))61lhg 2tTh ACYI. Y are satisfied that th9 aec￿nts ofthe umpany are not roqsjired ty charÉty or company Lgw to be audited and h8v& thosen Instead to have an Indep￿Id￿nt •xaminalIc￿. Having satL8fiwJ mysèff Ihat the acsjunts of Ihè ¢omFony are not required to t* 3￿Jited under Part 16 of th8 2006 Act and ars eligible for inde￿nd￿nt èxarnination. I report in rn9pec* of my examination of Ihg financAal ststements as earried out under section 65 of tha 2008 knt. Irh C8Trying out my examination I havef01jry•￿ lh8 gèneral Direclions given bythe Charity Commisswtr Norlhem Ireland under se¢tk)n 6519llbl of Ihe 2008 ACL Ind•p•nd•nt •xarnln•rf$ $tst8m8nt I have 0)rnp￿d my examination. l that rK) matters have come b) my attondon In connection wyth my examination gNlng me CBW to believe in Sny Ma￿la1 re￿L accounting r8c(*ds waro not kept lli rw of Ihe th8rity 85 raquirwj by 386 ofth& 2006 Act or the finano81 sts18mwts do nota￿￿￿￿ wrfh those re¢>yds; fin8nci81 statements (b comply the 8w)untwig wuYements ofs•XtyI ￿ oftha 2(X)6 Act other than any req￿r￿mant that ib8 8G(xxJnts gNe a Inje and tairf vthv vthith Is not a matter ¢onsKl8r8d as part of an Ind9p￿Ident examinati￿. I lh8 fin8nckg1 statements have t*en sxepared in 8uxwrf8nce vrtth the methods and Inciples of the Slatemant of Recommended Pr*tic& ￿ a(¥Th￿ting and r￿p￿ting by charite5 aPpI￿A￿e to chartbes wepariro th￿[ acLtsJnts in ac(xJr&ncè wrth the FI￿nC Rep(ytiTVJ StaThJard apF4Kable in Ihtr UK aThJ Repjbk cl Ireland (FRS 102}. I c>)nfim that there are no otPw matters to vthich your atte￿ffi SWJ bg lo eTreb￿ a proper un¢JetstarvJiTrJ of the accwrts to bè reache n Mc Cr05san Ind8pendent Examiner 24B Evish Rd Strabane Co Tyiong Llttlo Flower Playgroup Registered Charity Statement of Financial Activitles (including income and expenditurn account) Year ended 31 August 2025 202S unf8strKt￿ Restricted fi]rKIs funds Total fvnth Trjal funds 2024 Income and èndowrnonts DonatKTrns 8TrJ ￿ari&S Other tradi¢wJ activit￿5 Invgstsn8nt inco 45.925 45.925 31.243 8.893 6.798 Total income 6.798 45,925 $2.723 38,138 Expondlts&r• Expandrture rffi r8k8TQ fvnds: Costs of raising thJnatic¥)s wxl gaiias Costs of other trading ￿*¥lI￿g Totsl •xpenditur• 45,925 45.925 1.732 31.243 5.744 1.732 1.732 45,92S 47.657 .987 N•t IncoM￿l•￿Pend[lUr•) and n•t mov•ment In fvnd6 1.149 Re¢onclllatk>n of lunds Total funds brwghtforwaTtI Total tunds carliad foiward 22,784 22.784 21,635 22.784 27.850 27.89) The statement of financaal acb"vitses inclLMJes gains aThl losses rerw)ised in the year. Ail inoyne and eywK1l￿re deriva from c￿￿J1￿1rg ad1vil￿. Little Flower Playgroup Registered Charity Statemenl of Flnanclal Posllion 31 August 2025 2024 Tanglble As50ts 11.034 fj.410 Cash at b8nk In hB t2.0 17.024 Credltoys: amounts Wlng wlthln one 12 15.274 27.8XI 27.8X) 16501 21,374 22,7e4 Totsl a88et8 curr•ni Ilab115tle• Fund6 of the ¢h•rlty Reslricte(I lunds Urygsknciad funds 27.850 22,784 Total charity funds 14 27.89) 22.784 and are Signed on behawof Ihe bogrd by: Amy Mdknld Chairper sébasts.an Serwalka Treaswer Llttle Flower Playgroup Notss to the Flnanclal Statements Year ended 31 August 2025 Gon•ral Ixfgrm• charfty 18 a benefft ently and a cY>rnpany limited by guarantee. rw"steTed in England a¥KI Wales and a wistere(l (*• in England aThJ W*. The addrass of Ihe regi8te office is 28 Ptrac(Kk rd. Strabane, Co. Tyrone. BT829NW. Stat•ment of compllance These financi41 slatements hav8 been prepa￿ in com￿lanet with FRS 1W2, Th8 Finanthal Reporbng Stand8rd èpplicatAe in the UK aThY the RepUtA￿ of Ir618nrf. the Ststemenl of Recommermled Practice applicabl& to charities prepariry thèir a￿}untS in 8ccfjrdanc8 wlth the Financlal R8poth'ng Standard applicable in the UK aThJ Rew*Jlic of IrelaThJ {FRS 1021 (Charities SORP IFRS 10211 and the Companies Act 2006. Accountlng policl•s Basls of preparatlon The finanaal statemeftts have W wepwèd on the c4)st bas¢s. as m(xYTrled ty tr revaluafjon of certain finana4 assèts and liats"lJties and invèsthient Pro￿rbe$ measured 8t fair Value thrwgh income or expenditur•. The financial staternnts are wepwed Thi stediNJ. whKh1g tho fun(#rorwl of tho èntity. Golng eonc•rn There ￿ no material ￿Certair￿leS abwt tP* chariws abrfty to ¢￿￿"Th￿e. Fund a￿oUntIng UrKestrkted fijnds arB av8ikbJ8 for u80 at the thsapticffl of th& trLthes to fvrthar any of thg charilvs purpw. Deslgnated fijnds arg unr8stricted fijnds wma*ed by tru*ees fty parti￿& fubjrn or commitn78nt. Restricted fvnds are Sl￿)1￿t8d lo on th￿r eXpw¥J￿r&1e￿￿T&1 bYth&d0￿￿thr0u9h th& t8mis ofan appeal. and fall into one Of￿ SLts(knsts.' kwne funds Ix￿￿￿)8nt funds. io Little Flower Playgroup Notes to the Financlal Statoments Year ènded 31 August 2025 AcGountinq policie# Incomlng Iwsour¢ JI ints)miro rgsour¢es arB iThJuded in the statemerf of actfvities when ￿tsU￿ment has Pass￿ to the charity.. it is pTcthble th8tthè ￿Onom￿ banaffts as6o￿ated the trartsaction will flow to the (*18rlty the alr￿￿￿1 can be relwbty N￿Sur￿l. The followir4J ￿le¢eS are aFvlied to parfw)JLar categ()￿S of ir￿￿￿.. Ir￿Me from donations or grants ss recojnised when Ihere is 8vtden(* of entiuer1￿t to the grft. r￿1p1 ks probab￿ arKJ ¢ls aM(￿lt can trE measly￿1 rdiabty. I￿9¢Y iw)mo Is recx)gnissd when receiFI is probable arKI entillen￿ Is established. Inc¥Me from don8t8d goods is mea5urtyJ at the fair Wdlue ol the g(MKts un￿SS this 1 impract￿1 to measure reliabty. in ￿lch case the value is derived from the o)st to th8 donor or the estimat￿ r￿le value. Donated kn'litie5 and service5 ar9 reCOgn￿ed in the wiunts when r￿Ved rf the vakje can te rel*bly measured. No amounts are inthded lor the ¢onth"bubon ofgeneral vdunteers. Income from 1x)rrtr￿lS for th8 supply of seryic85 Is rwnised with the defvery of th& o)Trtracted seTvTce. This dassthed as unr&8trthd fvnds Unl￿ thefe v6 a Wntract￿l rwuirement it to spenl on a particular wtTrose and relumed rf unspent. whKh ca$8 li may be regarded 8s ￿strI￿￿. R•source8 ¢yndod Expenditure is r8u)gnised on an accnJaL8 bass as a fk8b¢lty is EnaJIr￿. ExpendTttJre inC￿deS any VAT whith cannot ￿ fully recovwed. aThJ 15 da5sth￿l healings ofthe staleTrnt offinanaal ti¥￿eS tr) whkh It relalgs.. expenditure *Jn ratsing ftJThls indudes ts tsjsts of dl acbvittes, evonts. nonv charitable tradiro activrfies. ofK1 the sale of goc%Js. expendriur8 on tharitabb aclvlies inc4udos all costs irKxwr&J ty a rharity In uThJertaknNJ acti￿tleS that further its charitable aims the benefft of its beneficiaries. induding those supm costs and costs rebb"NJ to govwnwKe of Ihe th*ity aFVOrtb)ned ID charitabl& otherewdihwe ind¥J*sal eXp&rth￿thatB noitr*rrektedkn ra￿1￿j ftmdsfrrthecharty All costs 8ro aktatgd to 8xpandliLwe rAte9￿ refiectiry thè L￿e ol the resource. Direct costs atknbutabka to a swole at*vtty are alc￿ted to that athity. Shared ttjsts are apporbon8d bets¥een the actNit*s thèy contribute to on a reascmable. justifiatle and congi8tent b8BiS. Little Flower Playgroup Notes to the Financial Statements Year ended 31 August 2025 D•finod eontrlbution contriiKth￿S to defin￿1 contribulion plars are recwis*J as 8n •n38 in th& period in vthich the related sorvlce Is ￿dad. Pr8p8td ￿[￿nbu)Qn$ are rwnised as an assetlo the oxth that Iho prepayment wll tead to a reducti￿ in future P8￿nts or a cash refijnd. wh￿ ¢￿tr[l￿tI)￿s are Th)t exFecbJ to be settknj wh)fy 12 m(th ￿ the end of the re￿ting date in bthich the efflploye8s render the relat8Y servi￿. the liamty Is mèasured on a disojunted [￿ent vdue ba￿ The unwrkding ofthe dirycount is as an expense in the pèrioy in it arises. 12 Little Flower Playgroup Rogistored Charity Notès to the Flnancial Statements (t￿1*￿•93 Year endod 31 August 2025 Oryanl8atlon 1$ a r•glstored Charlty a• Di•do••d D￿r￿110n$ and l•gacie* Reslritatd Total Funts Restrrted Totsl FuThls 2025 2023 Grants WELB BSO Milk Eaty Years DAERA 38.536 97 5.947 1.345 27.508 77 3,658 97 5.947 1.345 45,925 45.925 31.243 31243 (x￿rtr4dl￿9 actlvluès unrestr￿ Total Funds un￿￿ed Total Funds FuThJs Funds 2024 Fur¥JraisiThJ ev￿ts Mtsc Income 6,798 6.893 6.893 6.798 6.7 6.893 6.893 unrestr￿ted Totsl Fund& Unr88tr6Gted Totsl Funds Funds 2025 Funds 2024 Bank intW85t receivdtAe 13 Little Flower Playgroup Registered Charity Notes to the Flnanclal Statoments (¢onthw•JJ Year ended 31 Au9llSt 2025 Organlsation i• • regl8t¢r•d Chartty as Dls¢losed Oonatlons and Wès Rostrictad Total Funds Restrthd Total Funds Furvjs 2025 Fuftds 2(Y23 Grnnts WELB 8SO Milk Earty Yèars DAEK 38.536 38,538 97 5.947 1.345 27.508 27,508 5.947 1.345 3,658 3.658 45.925 45.925 31.243 31243 Othertrading actlvttl•s Unrestncted Total Funds Unrestr￿ed Totsl Funds Funds 2025 Funds 2024 FundraisirrfJ avwts Misc Income 6.798 6.798 6.893 6.893 6,798 8,798 6.893 6,893 In¥•strnBnt incorn Unr•s￿ted Tot4 Funds Unrnstricw Total Furmts Funds 2025 Furxts 2024 Bank intsf8St TrG*Nabl8 13 Llttle Flower Playgroup Registerod Charity Notes lo the Financlal Statemenls Year ended 31 August 2025 Costs of rn￿En9 donatlons and l•gacl•s Funds Rostr1￿ Totsl FuThJs Rastrthd Furnts 2025 Funds 2024 Grdnts ieceNable. w•3e5 and sataiie8 Grants receiva￿e- [w￿l0n cc6ts Grants Tec8ivable- rates & watsr Grdnts rèCefvab￿- light & h8at Gtsnts raceNable- ￿suranCe Grnnts reCeNab￿- telephone Grants receNabl8. othof offKe c(6ts 39,532 29.684 1.091 357 111 29,684 1.091 357 111 1.045 540 574 825 813 574 825 813 45.925 45.925 31243 31243 The total stsff and 8fflpl￿ boneffts for the repylirvj are anatywl as follows: 2025 2W24 Wages and salari8S ErryI￿r (xJntn"buty)ns plans 39.532 36,913 1.091 40.5n 38,IJ04 eM￿0Y68 r8¢8N￿ ￿￿70Yee beneffl3 01 rrKy8 than £60.￿rtI dLtrlrvJ the ye 9. Costs of othgrljadlng actlvltkn UnRestrictsd Total Fund# Funds 2025 Bank Foes Repairs Dèpr8daOon AMrTh)rbSat￿n 413 1.319 471 1.410 (1.4101 112261 1.732 5.744 14 Llttle Flower Playgroup Company Umlted by Guarants• Notes to the Flnancial Statements Year endod 31 August 2025 12. Cr8dltors: •mounts duo wlthln on• year 2025 2024 650 4,624 D8tsrred Capitsl (¥ant P•nsknw and oth8r post rthlrement bwfft• D•fined contr*Jutlon pla The amount recogntsgJ in ￿￿Ome orexp8TMIth as an in to defined conkntwt¢on plans was £1.045 15