Lavey Early Years Playgroup REPORT AND FINANCIAL STATEMENTS st for the year ended 31 August 2025 Charities Number: NIC105257
Lavey Early Years Playgroup ST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Contents Pages References and administrative details of the Charity Trustees, Annual Report Independent Examiners Report to the Trustees Statement of Financial Activities Balance Sheet Notes to the Finan¢ial Statenients 9-13
Lavey Early Years Playgroup - Trustee's Annual Report for the year ended 31 August 2025 The Trustees preseiit their Annual Report and Financial Statements for Lavey Early Years Playgroup for the year ended 31" August 2025. References and Administrative Details Charity Nan)e: Lavey Early Years Playgroup Charity Registration Number: NIC105257 Principal Address/Registered Office: 63a Mayogall Road Knockloughrim Magherafelt BT45 8PG Trustees The trustees who served during the year are as follows.. Chairper50n: Carmel Milne Secretary: Niamh Hass Vice-secretary.. Imelda Keenan Treasurer: Shaunine Mccrystal Vice-Treasurer: Melissa McCloy/Davina Monaghan Committee Members Agnieszka Dorrity Maria M¢Erlean Joanne McPeake Elaine McFadden
Objectives & Activitie5 Lavey Early Years Group provide a local facility that childi'en before the age for statutory education can come together to play, to learn, to be motivated, to mix with other children from the same district and leam Ihe social skills that will be I'equired when they go lo school. The parents of these children will also benefit in that they have an excellent local facility where their children will bc looked after by experieiiced staff where they will be in a safe and healthy environment close to their own homes therefore doing away with the need for transport in a very rural area near Lavey. Young parents are encouraged to remain and lo live locally because there is such a facility close to them. The benefits can be measured by the number of children attending the facility, the number of pai'ei)ts supporting the facility and the number of local people participating in the events laid on for the pre-school by the Group. It also can be measured by the attitiides and levels of satisfaction expressed by the pai'enls and the children theinselves to the activities promoted by the playschool. The organisation manages the day lo day running of the activitie5 of Lavey Early Years Group. It works closely with the playgroup leaders, the pai'ents. the childrcn, the Departmeiit of Health Services, Education Authority and the Early Years specialists to ensure that children are not only looked after but also encouraged to ¢njoy play. education and exploration. The Trustees encourage th¢ playgroup leaders to stimulate the children with a variety of trips and outings but also lo eiisure that the staff are highly motivated, highly qLialified so that pai'eiits can ftel easy about leaving childrcn in their care. The Trustees also act as fundraisers by seeking gi'ants or organising local activities supported by the community to ensure that the pre-school can continue to survive into the future. The Playgroup is a meinber of the Fundraising Regulator. Achievements & Performance During the year extra funds were raised via Used Clothes Collection, Photo Commission, Easy Fundraising, and a Christmas Raffle. Donations were i'eceived for a Cash Bonanza due to be held in Septcinber 2025. Further funds were received via Path..Y Fund Grants which wei'e mainly used to fund the eiihanceinent of the Forest Ai'ea and provide staff with Highscope training. Another Gi'ant from Depaent of Health provided funding that enabled the Playgroup to support the inclusion of children with additional need5 into our setting. At the end of the school year the Playgroup staff and children went on a trip to Portrush. Compliance with Public Benefit The Charity has given careful considei'ation to the Charity Commission for Northem Ireland's guidance on public benefit to ensure that the activities eiitered into during th¢ year have helped to achieve the Charity's objectives and activiti¢s, as well as providing public benefit. Funds held as custodian trustee on behalf of others The charity holds no funds as custodian trustees on behalf of others.
Financial Review Total Income (£93,041) for the year ended 31, August 2025 was less than Total Expenditure (£93.405) by £364 decreasing the total cash funds held from £35,661 to £35.297. (Pages 7&8). Charitable Purposes To promote play based leariiing environments for all Children of the area served without distinction of age, geiider, marital status, disability, sexual orientation, natioiiality, ethnic identity, political or religious opinion, by associating the statutory authorities, coinmunity and oluntary organisations and the inhabitants in a conimon effort to advance education, and in particular: To adanCe the education of the beneficiaries by the provision of safe and satisfying group play, with the right of parents/cai'ei's to take responsibility for and to become involved in the activities of the group,. and lo promote the preservation of health of th¢ beneficiaries. and To support th¢ values and principles of Early Years. Structure, Governance and ManAgemeDt Lavey Early Years Playgroup is a Registered Charity and is governed by the ternis of its coiistitution, which was adopted by the meinbership on 17 May 2016. Lavey Early Years Playgroup is registered with the Charity Commission and is placed on the Northern Ireland register of charities from 14 July 2016. Thc objectives and activities of the Charity are administered by a Manageineiit Committee. which shall consist of not less than five nor more than twelve members, which includes the three honorary offikners being Chairperion, Secretary and Treasui'er. The meinbers ar¢ elected at the Annual Geiieral Meeting which is held no later th8n I" November each year. Approved by the trustees on the 25tb June 2026 and signed on their behalf by: Carmel Milne Chair Ni¥mb Has5aD Secretary
Independent examiner's report to the charity trustees of Lavey Earley Years Playgroup I report on the accounts of the Trust for the year ended 315¢ August 2025, which are set out on pages 7 to 8. Respeetive responsibilities of charity trustees and examiner As the charity's trustees you are respoiisible for the preparation of the accounts in accordance with the Charities Act (Northern Jrelaiid) 2008. It is my responsibility to: Examine the accounts under section 65 of the Charities Act Follow the procedures laid down in the general directions given by the Commission under section 65 (9) (b) of the Charities Act State whether particular matters have come to my attention. Basi5 of independent examiner's report J have examined your charity accounts as required under section 65 of the Charities Act and my examination 'aS cattied out in accordance with the general directions given by the Charity Coinmission for Northem Ireland under section 65 {9) (b) of the Charities Act. My examination included a review of th¢ accounting r¢Gords kept by the charity and a preparation of the accounts froin those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material Inatters have come to Iny attention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the account5 do not accord with those accounting records 3. That the accounts do not comply with the accounting requiremenls of the Charities Act 4. That thcre is further inforination needed for a proper understanding of the accounts to be reached Independent examiner's statement I have coinpleled my examination and have no coneerns in respeknt of the matters I to 4 listed above and, in connection with the following th¢ Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to >'our attention. Signed: P4ame: Searnus o'f4eill FCA Weir & Co. Chartered Accountants, 23 High Street, Moneymore, BT45 7PA. Date: 25, June 2026
Lavey Early Years Playgroup ST FINANCIAL STATEMEINTS FOR THE YEAR ENDED 31 AUGUST 2025 STATEMENT OF FINANCIAL ACTIVITIES Note Unrestricted Funds Restricted Funds Totol 2025 Total 2024 Incomin Resources Incoming resoufies from generated funds Grants & Donations Total incoining resour¥es 6,657 6,657 13,948 72,768 79.425 13,616 13,616 86,384 93,041 100,893 114,841 Resource5 Ex ended Support CLlSts in furthei'ance of the objects of the cliarity Governa])ce Costs 76,241 15,520 91,761 97,633 1,644 77,885 1,644 93,405 1,902 99,535 Total resourees expended 15,520 Net movement In fvnds 1,540 1,904 {364 15,306 Reeonciliation of funds Total funds blfwd 0 0110912024 Total funds clfwd @ 3110812025 30,849 32,389 4.812 2,908 35,661 35,297 20,355 35.661 The OUntS above relate to continuing operation of the charity. Total recognised gains and losses The company has no recognized gains or losses other than those included above and therefore no separate statenient of total recognized gains and losses has been presented. There is no difference between the retained surplus for the year stated above and its historical cost equivalent. The accompanying notes are an integral part of this income and expenditure a¢count.
Lavey Early Years Playgroup ST FIINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 BALANCE SHEET Note 2025 2024 Fixed assets Tangible Assets Total fixed assets 7,099 7,099 4,112 4,112 Current assets Ch at bank and in hand Debtors & Piepayments Total current assets 35,486 39,226 35,486 39,226 Current Liabilities Creditor5= Arnounts falling due within one ycar (1,128) (3,409) 1,128 3,409 Total Assets less Current Liabilities 41,457 39.929 Accruals and Deferred Income (6,160) (4,268) Net Assets 35,297 35,661 The funds of the charity: General funds 35,297 35,661 35,297 35,661 The financial statements on pages 7 to 13 were approved by the management committee on 25th June 2026 and signed on its behalf by: C%rEnel Milne Chairperson Niamh Hassan Secretary
Lavey Early Years Playgroup 5t Notes to the Financial Statements for the year ended 31 August 2025 Principle Accounting Policies The following accounting policies have been applied consistently in dealing with items which are consider¢d material in relation to the charity's financial statemeiits. (a) Basis of preparation l. The accounts have been prepared on an accruals basis and include incoine and expenditure as they are ¢arned or incurred. 2. The re¥omiiiendalions of SORP (Accounting and Reporting by Charities) has been followed in the preparation of these accounts. (b) Incombng resources Grants that relate to specific capital expenditure are treated as restricted income which is credited to the Stateinent of Financial Activities when r¢ceivedlreceivable. Revenue grants are credited to the Statement of Financial Activities in ak¥ordance with the ternis of the grant. Donations are included in the Statement of Financial Activities when receivable. (c) Resources expended Support Costs furtherance of th¢ objectives of the ¢harity This represents all expeiiditllre directly attributable to charitable causes. Management and Administration This includes all expei)diture not directly allocated above. Overhead costs have beeli attributed to the management and administration of the charity. (d) Fixed Assets Depreciation is calculated so as to write off the cost of an asset over the useful ¢conoini¢ life of that asset as follows.. Laiid & Buildings- 1¢ per annum Fixtures & Equipment- 15 /0 reducing balance (e) Funds Structure Restricted funds In¢oiiie rekneivable is earmarked by the donor for specific purposes. Such purposes are within the overall aims of the organization.
Unrestricted funds Funds which are expendable at the dis¢retion of the coinpany in furtherance of the objeitives of the charity. In addition, funds may be held in order to finance capital investment and working capital. (f) Pensions Existing employees of the charity are auto enrolled in the NEST pension scheiiie unless they have exer¥iSed their right to opt out. The employer's onlributions n)ade to the s¢heiiie in 2024125 M'.as £1,035 (2023124..£1,436) with ali einployer's contribution rate of 3 employee'5 contribution of 5°, /v of pensionable pay. (Jl /0 and an INCOMING RESOURCES Unreatrieted Funds Restricted Funds Tot41 2025 Total 2024 Incomin Incomin funds Playgroup fecs Otl)er income Bai?k interest Milk & Snack monies Fundraising Resources resourknes from enerated 440 712 559 2,753 2,193 6,657 440 712 559 2,753 2,193 6,657 800 121 487 4.520 7,020 13,948 Graiits & Donatioiis EA Grant DOH Grant Path'aY Fund Grant CCP Grant 63,480 63,480 5,823 6,639 91.943 5,823 4.639 2.000 5,950 800 Community Fund Grant DAERA Grant Donations 2.600 554 2,600 554 7,288 86,384 7,288 72,768 2,200 100,893 13,616 Total Incoming Resour¢¢s 79,425 13,016 93,041 114,841 io
RESOURCES EXPENDED Unrestricted Funds Restricted Funds Total 2025 Total 2024 Charitable Activities Payroll Costs En)ployer Peiision c.ontributions Staff Bonuses & Oth¢r Expe.n5es Stiident Licenses Early Years Sub5CriPtion Ediicational Materials Food & Sundries Staff Training Staff Unifom15 Repairs, Rei)ew'als & Cleaning Garden & Forest Exp¢115es Water Rtttes Insuran¥¢ TeleplJone Heat & Light Office & Adinin Expenses Siib5CriPtIOlls, Memberships & Donaiioiis Nl Fore>t M¢n)bership Fundraising Ex¥Knses Trips Expenditure Sports Day Expei)ses Sundry Expenses Bank & Credit Card fees Depreviation Amortisation Total Payments 62,130 1,035 41 5,823 67,953 1,035 41 507 2,640 2,083 2,810 874 64 4,760 2,447 287 778 996 2,388 793 115 75,844 1,436 370 526 3,125 937 3,890 59 507 2,640 95 2,720 24 64 834 323 287 778 996 2,388 617 115 1,988 90 850 3,926 2.124 928 1,669 657 922 3,365 731 61 176 1,000 1,000 661 104 35 225 366 (278) 97,633 706 706 36 152 127 746 (577) 91,761 36 152 127 746 {577) 76,241 15,520 Governance Costs Acioiintaiicy 1,644 1,644 1.902 Total resources expended 77,885 15,520 93,405 99,535
MOVEMENT OF FUNDS Unrestricted Funds Restricted Funds Total 2025 Total 2024 Funds Reconciliation Balance at 01.09.24 Net movement to 31.08.25 A5 at 31.08.25 30,849 1,540 32,389 4.812 (1,904 2,908 35,661 20,355 364) 15,306 35,297 35.661 TANGIBLE FIXED ASSETS Freehold Land & Buildings Fixtures Fittings & Equipment Total Cost A5 ai I September 2024 AdditiQllS A5 at 31 August 2025 3,300 2,000 5JOO 2,241 1,733 3,974 5.541 9,274 Depreci8tion As at I September 2024 Charge for the year As ot 31 August 2025 660 265 925 769 481 1,250 1.429 746 2,175 Net Book V¥lue As at I S¢pt¢iiiber 2024 A5 at 31 August 2025 2.640 4J75 1,472 2,724 4,112 7,099 Debtors & Prepayments 2025 2024 Debtors 12
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Creditors PAYE Wages 478 455 195 1,128 1,997 1,412 3,409 ACCRUALS AND DEFERRED INCOME 2025 2024 Grant Capital Expenditure A¢crua15 4,810 1,350 6,160 3,278 990 4,268 13