Company Regl8tration Numbor: N1052242 Charity Number. 104907 Jack and Jill Community Playgroup IA company Ilmltsd by 9u•rJntw, not h•vlng • •h•re cupltall Annual Report and Unaudited Flnancial Statements for the financial year ended 31 July 2024
Jack and Jill Communlty Playgroup IA company limited by guarante•. not havlng a sharn pItalI CONTENTS Pagé Reference and Administrative Information Directors. Annual Report Statement of Directors, Responslblllties Accountants, Report Statement of Financlal Acllvltles Balance Sheet Notes to the Financial Statemants 9-13 Supplementary Infomiation relating to the Financial Ststements 15
Jack and Jill Community Playgroup IA MpanY limited by guarantse, not havlng a share ¢apltsll REFERENCE AND ADMINISTRATIVE INFORMATION Dlrectors Nicola Bradley (Appolnted 7 October 20241 Bronagh Keamey {Resigned 20 September 20231 Alana Jack (Appointed 20 September 20231 Sarah Mccullagh (Reslgned 7 October 20241 Socloty Secr•tary Hannah Mclhvaine {Appointed 20 September 20231 Oonagh McGurk (Resigned 20 September 2023) Charlty Numb•r In North•rn Ireland 104907 Soclety Number N1052242 R•glst•r•d Offl 17 Dergbrough Road Plumbridge Omagh Co Tyrone Prlnclpal Address 17 Dergbrough Road Plumbridge Om8gh Co Tyrone 8T79 8EF Northem Ireland Accountants Abac Abb8y House 12 Abbey Slr8et Omagh Co Tyrone BT78 1BZ
Jack and Jill Community Playgroup IA company limlted by guarantee, not havlng a Share capilall DIRECTORS. ANNUAL REPORT for the financlal year ended 31 July 2024 The directors present their Directors, Annual Report, combining the Dlrectors, Report and TnJstees' Report. and the unaudited financial statements for the finanaal year ended 31 July 2024. The finanaal statements 8re prepared In ac£Ordan with the CompanSes Act 2006. FRS 102 'The Financlal Reporting Standard applic8ble the UK and Republic of Ire18nd" and Accounting and Reporting by Charities= Slalemenl of Recommended Practice applicable lo charities preparing their financial ststemonts in accordance with the Financial Reportlng Standard applicable in the UK and Republlc of Ireland IFRS 102}- The Directors. Report contains ihe infomiation required to be provided in the Directors, Annual R6POrt under the Slalemenl of Recommended Practice ISORPI guidelines. The dlreclors of the company are also chaiity truslees for the purpose of charity law and under the companls constitution are known as members of the board of trustses. The company is a registered ch'arity and hence the report and results are presented in a fom which complies with the requirements of the Companies Act 2006 and, although not obliged lo comply wlth the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisalion has irnplemenled its r8commendallon5 wh8r8 relevanl In these financial statements. Prlnclpal Actlvity The principal aclivlty of the company In the year of revlew was that of promotSng th8 beneflls of the Inhabllants of Plumbridge and surroundlng area by assocoatlng together the sald inhabilanls and the local aulhorilies. voluntary and other organisaOnS in a common effort to enh8nce the development and education of children under stslulory school age. Flnanclal Results Al the end of the financlal year the company has 885ets of £67.26712023 - £76,030) and liabilities of £2,16012023 - £2,460). The net asse15 of the company have decreased by £(8.4631. Dlrectors The dlreclors who Served throughout the flnancial year. exc8pI as noted, were a5 follows.. Nicola Bia(Jley (Appointed 7 October 20241 8ronagh Keamey IResign8d 20 Seplember 2023} Alana Jack (Appolnted 20 September 20231 Sarah Mccullagh (Resigned 7 October 20241 The secretarie9 who served during the financlal year were.. Hannah Mcllwaine (Appointed 20 Septemb&r 20231 Oonagh McGurk (Reslgned 20 September 20231 Compliance wlth Se¢tOf-Wido Leglslatlon and Standards The company engages pr¢xclively with legislatlon, standards and codes which are developed for thg sedor. Jack and Jill Community Playgroup subscribes lo and is compliant with the following= The Companies Act 2006 The Charllies SORP IFRS 1021 Approved by lh• Board of Dlr•ctors on 24 July 2025 and sign•d on its behalf by: Nlcola Bradley Dlrector
Jack and Jill Community Playgroup IA company limited by guarantee, not havlng a share eapltsll STATEMENT OF DIRECTORS. RESPONSIBILITIES for the financial year ended 31 July 2024 The directors are responsible for preparing the financial ststements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financ181 year. Under that law the directors have elected to prepare the financial slalements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 Yh8 Financial Reporting Standard applicabl8 in the UK and Republic of Ireland. Section 1A (Small Entiliesl. Under company law the directors musl not approve the financial statements unless they are satisfied that they give a true and fair view of the stste of affairs of the CDmpany and of tha surplus or deficit of the company for that period. In preparing these financial slalements, the directors are requlred to.. select suitable accounting policies and apply Iham consistently- make judgements and esllmates that are reasonable and prudent,. slate whether the financial 5talemenls have been prepared in accordance with thè relevant flnancial reporting framework. identify those standards, and note the effect and the reasons for any material departure from those slandards., and ppare the flnancl81 statements on the golng concgrn bas1$ unle88 It Is inapproprlate lo presume that the company will continug In operatlon. The dlre¢tors confimi that they hav8 complled w6th the above requirements In preparlng the flnan¢lal ststements. The dlrectors are r8sponsibl8 for k86plng adequate 8ccountlng record8 that are 8uffici8nt lo show and $xplain the companS transaction5 and dlsclose with reasonable acujracy at any Ume the flnancial posSllon of the company and enable them to ensure that the financial slalemen15 comply with the CoTllp8nSes Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for th8 prevention and detecllon of fraud and other IegUlaritIeS. Approved by tha 8oard of Dlrgctor¥ on 24 July 2025 and SIgn on its behalf by: Nl¢ola Bradley Director
Jack and Jill Community Playgroup IA company Ilmlted by guarantee, not havlng a Share capltsl} ACCOUNTANTS. REPORT to the Board of Directors on the unaudited flnancial statements of Jack and Jill Community Playgroup for the financial year ended 31 July 2024 In accordance with our engagement letter and in order tr) a851st you to fulfil your dutfies under the Companies Aet 2006. we have prepared for your approval the financial statements of the Company for the financial year ended 31 July 2024 which comprise the Ststsmenl of Financial Aclivilie5 lincorporaling an Income and Expenditure AccoLtnt), the Balan Sheet and notes from the Companls accounting record5 and from infomialion and explanations you have given to us. This report is made solely to the Board of Dlrectors of Jack and Jlll Communlty Playgroup, as a body. in accordance with the lemis of our engagement. Our work has been undertaken solely to prepare for your approval the financial slalemenls of Jack and Jill Community Playgroup and state those matters that we have agreed lo stsle to the Board of Directors of Jack and Jill Communlty Playgroup, 85 a body. In this report in accordance with the guidance of Chartered Accountsnts Ireland. To the fvllesl extent permitted by law. we do not accept or assume responslbility lo anyone other than Jack and Jill Community Playgroup and its Bo8rd of Director5. as a body, for our work or for this raport. We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the ethical guidance laid down by Chart6r8d Accountants Ireland relating to mambers undertaking tha compilation of flnancial slal8m8nts. 11 is your duly lo ensure that Jack and Jlll Community Playgroup has kept adequate accounting records and to prepar8 stslutory financial statements that glve 8 true and fair vlew of the assets, Ilabilitses, flnancial poslllon and deficit of Ja¢k and Jill Community Playgroup. You conslder that Jack and Jlll Communlty Playgroup is exernpl from the glatutory audit requirement fof the finan¢ial year. We have not been instructed to corry out an audlt or a revlew of the financSal statements of Jack and Jlll Comrnunity Playgroup. For this reason. we have not verified the 8GGuracy or completeness of the accounting Tecords or information and explanaUons you have given lo us and we do not, therefore, express any opinion on the slalulory flnancial statements. ABAC Abbey House 12 Abb8y Slr8fj1 Omagh Co Tyrong BTT8 1 BZ 24July 2025
Jack and Jill Community Playgroup IA ComnY limlted by guarantee. not havlng a share capitsll STATEMENT OF FINANCIAL ACTIVITIES Ilncorporatlng an Income and Expenditure Accounti for the financial year ended 31 July 2024 Unrestricted Funds 2024 Total Unrestricted Funds Funds 2024 2023 Total Funds 2023 Notes Incomlng Resources Voluntsry Income Ch8ritsbl8 activities Other Income loo 29,990 638 100 29.990 638 37,541 238 37,541 238 Total incomlng resource8 30,728 30,728 37,779 37.779 Rasour¢e8 Exp•nd•d Charftsb18 actlvity'es Other expendllur8 39,191 39,191 45.358 15 45.358 15 Total R•8ourc•s Exp•nd•d 39,191 39,191 45.373 45,373 Not In¢omlngloutgolng resources b•for• transfers (8,463) 18,463) 17.5941 17.$941 Gross transfers baeen lunds Net movement In funds for th• financial yoar {8.463) (8,463) 17,5941 (7.594) R•conclllatlon of funds: Total funds beginning of the year 12 73.570 73,570 81.164 81,164 Total funds at the end of tho year 65,107 65,107 73,570 73.570 The Statement of Financlal Actovltles includes all galng and losses recognlsed in the financial year. All income and expenditure relat8 to continuing 8ctivilies. The notes on pages 9 19 13 forrn part ofthe flnanoal ststemenis
Jack and Jill Community Playgroup IA company Ilmlted by guarantsè. not having a share capltall Company Numb•r: N1052242 BALANCE SHEET as at 31 July 2024 2024 2023 Notes Flxed Assets Tanglble assets 25,332 27,282 Current Assets Cash al bank 8nd In hand 41.935 48.748 Credltors: Amounts lalllng du8 wlthln one y•ar 10 (2,160) 12,4601 Net Current Ass•ts 39.775 46.288 Totsl Ass•ts l•ss Current Llabllltl•s 65,107 73.570 Fund8 Generdl fund lunreslrfcledl 85,107 73,570 Total fund8 12 65,107 73,570 These financial statements have been prepared In 8ccordance wlh the speci81 provlslons relaling lo small companles withln Part 15 of the Companles Acl 2006. For the financial year ended 31 Juty 2024 the company was entitled lo exemptlon from audit under section 477 of the Companies Act 2006., and no notice has been deposited under sectlon 476. The directors conflmi that the members have not required the company to obtain an audit of its financial statements for the financlal year in qu88tion in accordance wllh section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and lor preparing financial statemen15 which give a true and fair view of the siale of affalrs of th8 company a5 al the end of the financlal year and of Ils profil and loss for the flnanclal year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating lo financial stalemenls. 50 far as appllcable lo the company. The financiBI statements have been prepared in 8ccordanc8 with the provision5 applicable to companies subject to the small companies, regirne and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK 8nd R&publlc of Ire18nd' applySng Section 1A of that Standard. Approved by the Bo•rd of Dlrectorn and authorlsed for188ue on 24 July 2025 and slgned on Its behalf by Nl ola Bradley Director Th8 not88 on pages 9 10 13 form part ofthe finanrial 8taiements
Jack and Jill Community Playgroup IA company limited by guarant•e, not havlng a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financi81 year ended 31 July 2024 GENERAL INFORMATION Jack and Jill Community Playgroup is a company limited by guarantee incorporated in Northem Ireland. The registered office of the company is 17 Dergbrough Road. Plumbridge, Omagh, Co Tyrone which is also the prenclpal place of business of the company The financlal slalements have been presented in Pound (£1 which is also the functional currency of the company. SUMMARY OF SIGNIFICANT AccouwfiNG POLICIES The following accounting policies have been applièd consistently in dealing wth items which are considered material in relation lo the charity's financial slal8m6nts. 8asls of preparatlon The financial slalements have been prepared on the going concern basis under the historical cost convention, modified lo includ8 certaln items at lalr value. The financial statements have been prepared accordanc8 wllh the Slalemenl of Recomm8nd8d Practice ISORPI "Accounting and Reporting by Charities preparing their aCGounls in 8ccordanc8 with the Financi81 Reports'ng Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. As perniitted by the Companies Act 2006. the company has varled the standard fomals in that act for th8 Sta18menl of Financlal Activities and the Balance Sheet, Departur8s from the standard form3ts are to comply with the requirements of the Charities SORP and are In compliance wllh $e¢tlon 4.7. 10.6 and 15.2 of that SORP. Statemont of compllance The financial slalemenls of the comp8ny for the financial year ended 31 December 2017 have been prepared on the going concem basls and in accordance with the Statement of Recommended Pracllce ISORPI "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. Incoming Re8ourc88 Voluntary income or capitsl is included In the Statement of Financial Activities when the company is legally enlilled lo11, Sls financiol value can be quantlfled wblh reasonable certainly and there is rgasonable certalnly of ils ultimate rec8ipI. Enlillement lo legacies is considered es18blished when the company h8s been nolifiad ol distribution to be made by the executors. Income received in advance of due perfomance under a contract is accounted for as deferred income until eamed. Grants for act*vlties are recognised as income wh8n the related cOndiOnS for legal entlllement have been m81. All other income is accounted for on an accruals basi5. Rasources Expendod All resources expended are accounted for on 8n accnjals basis. Charitable 8clivilies include costs of servsces and grants, support costs 8nd d8precialion on re181ed asset5. Costs of generating funds similarly include fundraising adivilies. Non•stsff costs not attributed lo on6 category of activity are allocated or apportion8d pro-rala lo the stsffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual aclivili8s by objective. Govemance costs ore those associated with constitutional and slatulory requiremtsnts. Tanglbl• Ilx•d assots and depreclotlon Tangible fixed assets are stated at co$1 or at valuation, less accumulated depreclallon. The ¢harge lo depreciation is calculated lo write off the original cost or valLsation of tangible fixed assets, less their eslimated residual value, over their expected useful lives a5 follows.. Land and buildings freehold Long leasehold property Flxtures, flttings and equipmgnl 4% Straight line 4Vo Slraight line 20% Reducing Balance
conlinued Jack and Jill Community Playgroup IA company limited by 9uarantee, not havlng a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2024 Taxation and deferred taxatlon No current or defeffed taxation arises as the company has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet dale where transactions or events have OCCUTred al that date that will resull in an obligats'on to pay more tax in the future, or a right to pay185S tax In the future. Timing differences are temporary differences bee&n the company's taxable income and its results as slated In the financial slatemenls. Deferred tsx is measured on an undiscounted basls at Ihe lax rates that are anticipated lo apply In the periods in which the timing drfferences are expected to reverse, b858d on tsx rates and laws that have been enacted or substantively enacted by the balance sheet date. INCOPAE DONATIONS AND LEGACIES Unrestricted Restrlcted Fund• Funds 2024 2023 Donations 100 100 CHARITA8Le ACTivrriES Unrestrlcted Restrlct•d Funds Funds 2024 2023 Grants from governmonts and other ¢o.fund•rs: WELB Fundralslng Actlvllles Fees Outings Educallon Authority 25.902 2.517 1,571 25,902 2,517 1,571 28,628 2,444 1.802 110 4,557 29,990 29.990 37,541 OTHER INCOME Unrestrlcted Re•tricted Fund¥ Funds 2024 2023 Bank Inl8re81 638 238 EXPENDITURE CHARITABLE ACTNrriES DireGt Costs Other Costs Support Costs 2024 2023 Wages 8nd Salaries Staff Pension Costs Staff Training Rent and Heating Insurance Repalrs and Maintenance Printing, Postage and Stationery Telephone Small Equipment Outings and Travel Expenses Legal and profe5sion81 Early Years1 NIPPA Consultancy Fees Accountancy Genaral Expenses Milk & Provisions Depreciation 26,415 347 26,415 347 25,982 333 110 1,352 1,893 1,188 664 891 4,375 566 T15 2,163 775 2,163 494 575 632 575 632 559 560 1,500 559 560 1,500 1.239 1,713 304 1,204 1,713 304 1.204 1,950 2,327 965 1.323 2,150 1.950 10
continued Jack and Jlll Community Playgroup IA Company limltad by guarantee, not having a share capitsll NOTES TO THE FINANCIAL STATEMENTS for the financlal year ended 31 July 2024 37,241 1.950 39,191 45.358 OTHER EXPENDITURE Dlrect Costs other Costs Support Costs 2024 2023 Other expenditure 15 NET INCOMING RESOURCES 2024 2023 Not Incornlng Resource5 are stated aftér ¢harglngl{crèdlting): Depredation of tangible assets 1,950 2,150 INVESTMENT AND OTHER INCOME 2024 2023 Bank Inl8r88t 638 274 INTEREST PAYABLE AND SIMILAR CHARGES 2024 2023 On bank loans 8nd overdfafts 15 EMPLOYEES AND REMUNERATION Nurnber of employees The average number of persons employed lindudlng execullve directors) during the financlal year wa5 as follows.. 2024 Number 2023 Number Employee$ The staff costs Gompris&: 2024 2023 Wages and salarles Pension Gosls 26.415 347 25,982 333 26,762 26,315 No employee of Ihe charitable company received total employee ben&fits in excess of £60,000. 11
oontinued Jack and Jill Community Playgroup IA company Ilmlted by guarantee, not havlng a shar¢ capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2024 TANGIBLE FIXED ASSETS Long Flxtures, leasehold fittings and prowrty equipment Total Cost At 31 July 2024 28.808 11,205 40,013 Depre¢iatlon At 1 August 2023 Charge for the financi81 year 5,519 1,152 7,212 798 12.731 1.950 Al 31 July 2024 6.671 8,010 14,681 Net book value Al 31 July 2024 22,137 3,195 25,332 At 31 July 2023 23,289 3,993 27.282 io. CREDITORS Amounts falllng due wlthln on• year 2024 2023 Trade credllors Taxation and soc181 security ¢osts Accruals and d8f8rred Income: Pension accrual Other accruals 894 392 1,193 452 215 659 205 610 2,160 2,460 11. RESERVES 2024 2023 Al the beginning of the year D&ficS1 for the Ilnanclal year 73,570 18,4631 81,164 17,5941 At the end of the y88r 65,107 73,570 12. FUNDS 12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unreslrlcted Funds Total Funds Al 1 August 2022 Movement during the financial year 81,164 17.5941 81.164 17,5941 At 31 July 2023 Movement during the financial year 73,570 18.463) 73.570 18,4631 At 31 July 2024 65,107 65,107 12
continued Jack and Jlll Community Playgroup IA Company limitèd by guaranto•, not havlng a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2024 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 August 2023 Income Expendlture Transfers between funds Balance 31 July 2024 Unrestricted funds Unfeslricted 73,570 30,728 39,191 65,107 Total fund• 73,570 30,728 39,191 65,107 12.3 ANALYSIS OF NET ASSETS BY FUND Flxed assets . charlty u$0 Current a888t$ Current Total Unrestrlcted general funds 25,332 41,935 12,160) 65,107 25,332 41,935 12,160) 65,107 13. STATUS The company Is Ilmited by guarantee not havlng 8 share capital. The liablllty of the member¥ Is limlled. Every member of the company undertakes lo conlrlbute lo the 8ssets of the company in the event of Ils being wound up whlle they are rnernbers, or within one year Ihere8fter, for the payment of the debts and liabilities ol the company conlrac18d before they ceased lo be members, and the costs, charges and expenses of wlnding up. and for the adjuslrnent of the rights of the contributors among themselves, such amount as may be r8quirad, not 8xceedlng £ 1. 14. DIRECTORS, REMUNERATION The directors received no ernoluments during the year ond th dlreclors were r81mbursed for exp8nses incurred. These 8xpénsès ar& included in the Profit & Loss Account AS follows,. Prlnling. postage and slallonery £575. 15. RELATED PARTY TRANSACTION8 There were no rel8t8d party Irans801ions durlng the year. 16. POST.BALANCE SHEET EVENTS There have been no significant evenl$ affe¢tlng the Charity since the financlal year-end. 13
JACK AND JILL COMMUNiff PLAYGROUP IA company Ilmltèd by guaranto•, not havlng a shar• eapltall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 JULY 2024 14
Jack and Jill Community Playgroup IA company Ilmlted by guararrtee. not havln9 a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the financial year ended 31 July 2024 2024 2023 Income 30,090 37,541 Expenses Wage5 and salaries Stsff defined contribution pension costs Staff training Rent and Heating Rates Insurance Repairs and mointenance Printlng, postage and slallonery Telephone Small Equipment Outings & Travel expenses Legal and professional Early Y88rslNIPPA Consultancy Fees Accountancy Bank ch8rges General expenses Mllk & Provisions Depreclallon 26,415 347 25.982 333 110 1,352 413 362 2,163 494 575 632 1.893 1,188 664 891 4.375 566 559 560 1.500 1,713 1,239 2.327 36 304 1,204 1,950 1,323 2.150 39.191 45,394 Flnanc• other Interest 15 M18cellanoous In¢om• Bank interest 638 274 Nal deflclt 18,463) (7,5941 The supplementary infomialion does not form part of the financi81 statements 15