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
Depa￿￿ent 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 ad￿anCe 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
C￿h 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