Discovering Kids Playgroup FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF FINANCIAL ACTIVITIES Nole Unrestri¢ied Funds Re%lri¢*d FUNIS Total 2025 Total 2024 In¢ome from ¢haritable actlVLties Grdnis aiid donalionb Totsl income 13.91b 70.220 84.138 13.918 70220 84.138 58,700 71.338 cndltUTC E"XPLnditurL' un LhariTablL aLTIviLLL Total expendlture 87,456 87,4S6 117.450 74.3•6 74,326 R7.45h Net incomel(expcnditllrc) and n¢t movement fund5 for the year {3J181 (3J18) 12.9881 Reconclli8tion of lunds Tulal fun(L%' brought forward Toial funds carrltd foTw8rd 26.151 ?2.833 26.151 22.¥33 29.139 26.151 The statement of finan¢ial uclivities includes all giains aftd losses rewgnised in the year. All income and expenditure derive from continuing activities. Discovering Kids Playgroup FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 BALANCE SIIEI CT Note 2025 2024 TangiblL As5cts Total Flxed Assets IQ348 11.772 IOJ48 11.772 Current 45$ C3yh ai bank and in hand 17,050 14.853 Tot41 Current Assets 17,051J 14.853 Ll8blllties C.reditors'. Amoullls falling duc within one year (4565) 12.474) Net Assets 22.833 26.151 The fund5 ofthe chaTIty: Unre5tricied income funds Restricted income fund 21￿3 26.151 22J33 26.151 The notex form p*rt ofthe5t *ecoun¢& The ftnanciJl statement$ were *pproTred bv ihe Irustee$ on 25 Novemblbr 2025 and signed on their beholf by: N4•mi O'Ncill Cb*ir Cl4r•n Murphi. Tre•surer Dtscovering Klds Playgroup Notes to the Financial Statements for the year ended 31 August 2025 Accountlng Poli¢ics Thc principal accounting policics adoplcd in ibe prcparation of thc financial slatcmcnts arc as folloM%= (a) B¥$is ofpreparatlon Thc financial stalem¢nts havc bccn prepared in accordance with A¢counting and Reponing by CharitlC5'. Statcment of Rccommendcd Prdcticc appli¢ablc to charitics prcporing th¢ir accounts in accordanc¢ with thc Financial Reporting Standard appli¢able in Ihc UK and Rcpublic of Ircland (FRS 102) (cffcctivc l January 2015)- ICbariti¢s SOIiP {FRS 102)). preparing the oc¢ounts. the Iwqtees have considered wheiher in applying the a￿oUnting policies required by FRS 10? and ihe Charili¢5 SORP FRS 10? that llo restatement of comparative itemb was rcquired. {b) Income CJr&nL8 ihal relate to speLific capital expenditure are treated &$ rtstriited incoTne whiLh is credited to the Ststement of financial Activities wh¢n rK¢ivedlFYcrivablt. Revcnuc stYEtts ar¢ crcdiicd lo the Slat¢m¢nt of Financial Activities in accordance with the terms of Ihc grant. Donation5 arc included Tn Ihc Sialw¢nt of Financial Activiti¢s whon rcc¢ivablc. (c) Resources exponded Support costs in furtherance of the obSeetlves of the ch#rity This represeni% all expenditure directly attributdble Èn charilable causes. Man8gement and Admini$trAtio This includcs all CXPLmdiiurc not directly allo¢Rt¢d above. Overhcad costs hav¢ b¢cn athbuted to ihc managcmcnt and administration of thc charity. (d) bixpd Depreciaiion is calculated so as to write off the cosi oran asset over the useful economic life of that 25set as follows.. Equipmcnt- 5 /D per annum (e) Funds Structure Th¢ playgroups have Vario￿ rypes of funds for which il is responsible avMI which Tequire sepArate drsclosure. These are &s follows: Resirlcted funds Incoine receivable is earn)arked by the donor for 8pecific PUTPOS¢S. Such purtx)ses are within Ihe overall dims of the orb¥anisaiiun. Unrestricttd funds Funds wliich arc expcnd&ble ai ihc discretion of thc company in furtli¢rancL" ofthe objcclivcs of th¢ ¢hority. In oddition. fvnds may be hcld in order to finonce c8pitsI invcstmtrnt and working capital. (fj Pr05iun5 Existing employees of the chariry are auto enrolled in the NEST pensioll scheme unless they hgiie exercised their righr in npt niit. The employer'8 cuntributions made to the sLhetne in Jp and an 2025 was £l.(M1712024= £791 J wilh an employ¢r's contribution rate of301 einployee's Contribution of 5 /0 of pensionable pay. INCOME unrestric￿ Resrricled Futtdy Funds 'rotal 2025 Total 2024 Income from charitable acliviiies: Play¥roup fee5 OihL'r illLomL 9.(N)3 1.648 9,IJ03 1.648 9.76g 402 Fundrnibing Tolal ineome from