2025-08-31-annual-report

Charity registration number NIC105193 (Northern Ireland)

BALLYMACWARD PRE-SCHOOL PLAYGROUP

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

BALLYMACWARD PRE-SCHOOL PLAYGROUP

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Danielle O'Neill, Chair Hugh Kennedy, Vice Chair Kelly Saunders, Trustee Ciara Bird, Trustee Nyree Hogg, Treasurer

Charity number (Northern Ireland)

NIC 105193

Principal address

:

Ballymacward Pre School 22A Rock Road Stoneyford BT28 3SU

Independent examiner

Miscampbell & Co 6 Annadale Avenue Belfast BT7 3JH

BALLYMACWARD PRE-SCHOOL PLAYGROUP

CONTENTS

	Page
Trustees' report	1-4
Independent examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notestothefinancialstatements	8-16

BALLYMACWARD PRE-SCHOOL PLAYGROUP

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their annual report and financial statements for the year ended 31 August 2025.

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: 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) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act (Northern Ireland) 2008.

Objectives and activities

a. Policies and objectives

The Playgroup develops and delivers high quality early childhood education and care services for children and their families. As a member of the Early Years network, the Playgroup receives specialist support and guidance to ensure best practice informs it policies and services. The objectives of the Playgroup state that "the Group is established to promote play based learning environments for all children under statutory school age, (hereinafter referred to as the beneficiaries) of the Lisburn and Belfast area and its surrounding environs in County Antrim (hereinafter called the ‘area of benefit') without distinction of age, gender, marital status, disability, sexual orientation, nationality, political or religious opinion, by associating the statutory authorities, community and voluntary organisations and the inhabitants in a common effort to advance education, and in particular;

a) to advance the education of the beneficiaries by the provision of safe and satisfying group play, with the right of parents/carers to take responsibility for and to become involved in the activities of the group; and to promote the preservation of health of the beneficiaries; and

b) to support the values and principals of Early Years.

b. Main activities undertaken to further the Charity's purposes for the public benefit

The Pre-schools has continued to support the values and principals of Early Years. The results are listed below in the Review of Activities.

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Achievements and performance

Significant activities and achievements against objectives

• a. Review of Activities

The pre-school’s income is generated predominantly from funding received from the Education Authority (EA) through its Pre-School Education Programme. For the period September 2024 to June 2025, the pre-school received funding for 12 places. This EA funding is expected to remain the core financial resource for the pre-school. The programme for three-year-olds ran alongside the pre-school sessions from September 2024, with 17 children attending throughout the year.

The management committee and staff continue to focus on advertising and promoting the pre-school within the local community to ensure a steady number of applications for the next academic year.

Additional grant funding was received as follows:

• ° £200 from Getting Ready to Learn for resources for the Big Bedtime Read initiative. ¢ £2,000 towards the development of outdoor resources. ¢ £3,200 to support the setting in preparation for standardisation.

The pre-school has signage both outside the school building and within the car park, ensuring visibility from the road. The setting also uses social media platforms, including Facebook and the school website, to communicate with parents and the wider community. The Seesaw app is used regularly to maintain direct communication with parents.

The pre-school maintains a strong relationship with Ballymacward Primary School, and they jointly advertise in local newspapers and the parish bulletin for upcoming events. The setting also benefits from a well-equipped outdoor play area that provides a safe, secure, and engaging environment for the children.

Following the open morning, staff and committee members received positive feedback from parents regarding the facilities available, and the pre-school was chosen asa first-choice placement by many families.

Inspections and Feedback

• e The pre-school is inspected annually by Social Services. The most recent inspection took place on 8th January 2025. The inspecting Social Worker reported:

• e “The staff team at Ballymacward Pre-School engaged fully and openly in the inspection process. The staff are warm and encouraging towards the children, they work well together as a team and are enthusiastic about their work with the children. Resources have been thoughtfully developed throughout all areas of the room. The children presented as calm and happy in their environment, and staff members engaged openly in the inspection process. This was a positive inspection.”

• ¢ There were no requirements or recommendations made following this inspection.

• e The Education and Training Inspectorate (ETI) carries out inspections for the Department of Education approximately every five to seven years. The pre-school participated in the Pilot Inspection Process on 13th and 14th November 2023. ETI feedback included the following key comments:

• e “There is a shared vision and collegial commitment, at all levels, to provide a safe, stimulating and inclusive environment in which all children can fully access the pre-school curriculum.”

• e “Staff professional learning is linked strategically to the playgroup’s development plan and is impacting positively on both the provision and on the outcomes for the children.

• e “The playgroup has established strong and supportive relationships with parents and families, the adjoining primary school, and their Early Years Specialist (EYS) from the Early Years Organisation (EYO), all of which are valued and impact positively on all aspects of the provision.”

• e “An aspect of effective practice in this playgroup which should be shared more widely is the extent to which the setting prioritises and embeds successfully health, wellbeing and keeping safe through their effective partnerships, well-considered staff professional learning, and wholly inclusive planned learning experiences.”

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Financial review

Going concern

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Principal risks and uncertainties

The trustees periodically conduct their own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. In order to minimize internal risks, and, to ensure the consistent quality of delivery for all operational aspects of the charity, procedures for authorisation of all transactions and projects have been implemented.

Reserves policy

c. Reserve policy

The trustees recommend that any deficit for the year be deducted from the fund to which is relates. The trustees will consider on an ongoing basis the level of reserves that is prudent for the charity to have in line with known future developments, liabilities and uncertainties.

Structure, governance and management

a. Constitution

The playgroup has a charitable tax status reflecting the social and community work undertaken. The playgroup was registered as a charity with the Charity Commission for Northern Ireland on 25th April 2016. This process clarified the geographic area of benefit within the Playgroup's objectives to include the Lisburn and Belfast area and its surrounding environs in County Antrim.

b. Methods of appointment of election of Trustees

Parents and guardians of those children who attend/attended the Playgroup can apply to become Family Members providing their application is accepted by the Management Committee. These members over the age of eighteen shall be eligible to be nominated for election to the committee. The committee must be made up of at least five members and not more than twelve. Each member of the committee shall hold office for two years, retiring in rotation with the longest serving third to retire at each AGM.

c. Organisational structure and decision-making policies

The management committee are responsible for the running of the charity and all decisions made.

Danielle O'Neill, Chair

Hugh Kennedy, Vice Chair Kelly Saunders, Trustee Ciara Bird, Trustee Nyree Hogg, Treasurer

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees’ report was approved by the Board of Trustees.

Hugh Kennedy, Vice Chair Trustee 1 fs 4 December 2025 | | (2 | 25

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BALLYMACWARD PRE-SCHOOL PLAYGROUP INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BALLYMACWARD PRE-SCHOOL PLAYGROUP

| report on the financial statements of the Trust for the year ended 31 August 2025, which are set out on pages 6 to 16.

Responsibilities and basis of report

As the Trustees of the Trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008.

| report in respect of my examination of the Trust's financial statements carried out in accordance with the Charities Act (Northern Ireland) 2008. In carrying out my examination | have followed all the applicable directions given by the Charity Commission under the Charities Act (Northern Ireland) 2008.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the 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 (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. | understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice. | have completed my 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, | have found no matters that require drawing to your attention.

• 1 accounting records were not kept in respect of the Trust as required by section 130 of the Charities Act 2011. 2 _ the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Jonathan R Bethel —

Miscamphbell & Co

6 Annadale Avenue Belfast BT7 3JH

Dated: 4 December 2025

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2025	2025	2025	2024	2024	2024
	Notes	£	E	£	£	£	£
Income from:
Charitable activities	2	49,352	5,500	54,852	46,646	5,200	51,846
Expenditure on:
Charitable activities	3	51,715	3,094	54,809	52,039	4,944	56,983
Net (expenditure)/income
for the year/
Net movement in funds		(2,363)	2,406	43	(5,393)	256	(5,137)
Fund balances at 1
September 2024		4,118	1,856	5,974	9,511	1,600	11,111
Fund balances at 31
August2025		1,755	4,262	6,017	4,118	1,856	5,974

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025		2024
	Notes	£	£	£	£
Fixed assets
Tangible assets	8		740		925
Current assets
Debtors	9	1,824		1,734
Cash at bank and in hand		5,570		5,277
		7,394		7,011
Creditors: amounts falling due within	10
one year		(2,117)		(1,962)
Net current assets			5,277		5,049
Total assets less current liabilities			6,017		5,974
The funds ofthe Trust
Restricted income funds	12		4,262		1,856
Unrestricted funds	13		1,755		4,118
			6,017		5,974

The financial statements were approved by the Trustees on 4 December 2025

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

• 1 Accounting policies

Charity information

Ballymacward Pre-School Playgroup is a charity limited by guarantees. The school is registered as a charity in Northern Ireland and has the charity number NIC105193. The registered office address and principal place of business is 22 Rock Road, Lisburn, BT28 3SU. The principal activity of the charity is to be providing the advancement of education.

• 1.1 Accounting convention

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: 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) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act (Northern Ireland) 2008.

The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £.

Ballymacward Pre-School Playgroup meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

• 1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

• 1.3. Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

• Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Trust.

1.4 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

• 1 Accounting policies

(Continued)

• 1.5 Expenditure

• Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

• 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets At each reporting end date, the Trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

• 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

BALLYMACWARD PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

• 1 Accounting policies

(Continued)

Basic financial liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result ofa past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Trust's contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the Trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

1.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

3 Expenditure on charitable activities

		Charitable	Charitable
		Activities	Activities
		2025	2024
		£	£
	Direct costs
	Staff costs	36,524	40,885
	Depreciation and impairment	185	231
	Repair Costs	3,094	4,944
		39,803	46,060
	Share ofsupport and governance costs (see note 4)
	Support	12,079	8,756
	Governance	2,927	2,167
		54,809	56,983
	Analysis by fund
	Unrestricted funds	51,715	52,039
	Restricted funds	3,094	4,944
		54,809	56,983
4	Support costs allocated to activities
		2025	2024
		£	£
	Bank Fees	98	79
	Postage & Stationery	1,396	1,303
	Telephone	500	654
	Heat & Light	2,078	1,968
	Repairs	486	(147)
	Cleaning	196	-
	Computer	133	21
	Grant Spending	4,283	2,228
	Insurance	1,259	1,127
	Subscriptions	1,650	1,523
	Governance costs	2,927	2,167
		15,006	10,923
	Analysed between:
	CharitableActivities	15,006	10,923

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |5|Net|movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after|charging/(crediting):| |Fees|payable|for|the|independent|examination|of the|charity's|financial| |statements|1,594|1,460| |Depreciation|of owned|tangible|fixed|assets|185|231|

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6 Trustees

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 31 August 2024, no Trustee expenses have been incurred (2024 - £NIL).

7 Employees

The average monthly number of employees during the year was:

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|||||| |---|---|---|---|---| |2025|2024| |Number|Number| |4|4| |Employment|costs|2025|2024| |£|£| |Wages|and|salaries|34,273|39,288| |Social|security|costs|650|261| |Other|pension|costs|1,601|1,336| |36,524|40,885|

----- End of picture text -----

There were no employees whose annual remuneration was more than £60,000.

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

8	Tangible fixed assets
			Fixtures and
			fittings
			£
	Cost
	At 1 September2024		4,574
	At 31 August 2025		4,574
	Depreciation and impairment
	At 1 September 2024		3,649
	Depreciation charged in the year		185
	At 31 August 2025		3,834
	Carrying amount
	At 31 August 2025		740
	At 31 August 2024		925
9	Debtors
		2025	2024
	Amounts falling due within one year:	£	£
	Prepayments and accrued income	1,824	1,734
10	Creditors: amounts falling due within one year
		2025	2024
		£	£
	Accruals and deferred income	2,117	1,962
11	Retirement benefit schemes
		2025	2024
	Defined contribution schemes	£	£
	Chargetoprofitorlossinrespectofdefinedcontributionschemes	1,601	1,336

The Trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Trust in an independently administered fund.

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

12 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

		At 1	Incoming	Resources	At	31 August
		September	resources	expended		2025
		2024
		£	£	£		£
		1,856	5,500	(3,094)		4,262
Previous	year:	At 1	Incoming	Resources	At	31 August
		September	resources	expended		2024
		2023
		£	£	£		£
		1,600	5,200	(4,944)		1,856

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

		At1	Incoming	Resources	At 31 August
		September	resources	expended	2025
		2024
		£	£	£	£
	General funds	4,118	49,352	(51,715)	1,755
	Previous year:	At 1	Incoming	Resources	At 31 August
		September	resources	expended	2024
		2023
		£	£	£	£
	General funds	9,511	46,646	(52,039)	4,118
14	Analysis of net assets between funds
			Unrestricted	Restricted	Total
			funds	funds
			2025	2025	2025
			£	£	£
	At 31 August 2025:
	Tangible assets		658	82	740
	Current assets/(liabilities)		1,097	4,180	5,277
			1,755	4,262	6,017

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BALLYMACWARD PRE-SCHOOL PLAYGROUP

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

14 Analysis of net assets between funds

(Continued)

	Unrestricted	Restricted	Total
	funds	funds
	2024	2024	2024
	£	£	£
At 31 August 2024:
Tangible assets	823	102	925
Current assets/(liabilities)	3,295	1,754	5,049
	4,118	1,856	5,974

15 Pension commitments

The school operates a defined contribution pension scheme in respect of the employees. The scheme and its assets are held by independent managers. The pension charge represents contributions paid by the company amounted to £1,593 (2024: £1,339).

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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