Reglstered company number: N1604615 Reglstered charlty number: 105505 Aughnacloy Playgroup Limlt8d Unaudited financial statements for the year ended 30 June 2024 Campbell Gray & Co Certified Public Accountsnts 62 Main Street Keady Co. Armagh BT60 3TL llNIIII *AE5U0I￿. 0110712025 COMPANIES HOUSE #78 Aughnacloy Playgroup Limited Contsnts Page Twstees, report Independent examineffs report Statement of financlal activities Balance sheet Notes to the financial statements Detailed statement of financial activities 8-10 Aughnacloy Playgroup Llmlted Trust8&s' report forth• year endod 30 June 2024 The Iruslees who ale also the directors of Ihe charfty for Ihe purposès of the Companlès Act 2006, present their report with the financial st8lements of the eharty for the year ended 30 June 2024. The tru$lee$ have adopted Ihe provisions of the Slalemenl of Re¢ommended Practice ISORP) Accounting and Reporting by Charil¢e$' issued in March 2005. Incorporatlon The chafilable company was Ineoworated on 29 September 2010 and commenced trading on 1 Juty2011. Relerence and admlnlstratlv• dotalls Reglstered company numb•r N1604615 Rgglster•d charlty numb•r 105505 R•gl$t•r•d offlc• Uni11128 Carnleel Ro4d Aughnacloy Tyrono 8T69 6DU Tr￿1••* Jane Clathe Michelle Mcshane S¢ana McAn?$pie Simon Givan . appolnled 24 Septembèr 2010 resigned 22 October 2024 appointed 9 October 2023 - oppoinl•d 22 Odober 2024 Cornpany s•¢rotary Michelle Mcshane Ind•p•ndont •xamln•r campbell Gr8y & Company Certified Publlc Accounlanls 62 Main Street Kèady Co. Ama9h 8T60 3TL Struclur•i gov•m•n¢• and m•n•goment Gov•mln9 docwn•nt The charity 1$ controlled by Its governing document, a deed ol Irusl, and ¢onstitule$ a limited company, limiti'ng by guaranle•. a$ defined by the Compantes Act 2006. Rl•k man8g•m•nt Thg Iruslees have a duty lo idenlfy and review the risks lo which the ¢harty 1$ exposed and lo ensure appropriate controls are in pla¢0 to provid¢ rea$onable assurance against fraud and error. This report was approved by tho Board on 16th Jtsne 2025 •nd 8yned on its behalf by Mvs Jane Clarke Tru•t•• Page 1 Aughnacloy Playgroup Llmlted Independent examinerfs report to the trustees of Aughnacloy Playgroup Llmlted We report on accounts for the year ended 30 June 2024 set out on pages three to seven. Respoctlve r08pon8lbllltle8 of trustees and •xarnln•r The charily's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period (under Section 43 (2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required. Having satisfied ourselves that the charity is not subject to an audit under company law and is eligible for independent examination. it is our responsibility to-. examlne the accounts under Section 43 of the 1993 Act to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 43 (7)(b) of the 1993 Act)., and to state whether particular mattars have come to my attention. Bas18 of tho Independ•nt examlner's report Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures In the accounts. and seeklng explanations from you as a trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion given as whether the accounts present a 'true and fair view, and the report is limiled to those matters set out in statements below. Independent examln•rf8 Statement In connection with our examination, no matter has come to our attention.. {1) whlch gives us reasonable cause to believ• that, In material respect, the réquirèments to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006,. and to prepare accounts with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charities have not been met; or {2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Campbell Gray & Company Certified Public Accountant$ 62 Maln Street Kgady Co. Armagh BT60 3TL Date: 16th Jun• 2025 Page 2 Aughnacloy Playgroup Limited Statement of financial activities for the year ended 30 June 2024 Unrestrlcted funds INCOMING RESOURCES Incomlng re60urc•8 from g•n•rated funds: Government educational funding 124,320 Investmeni Incoma 376 Other incoming rescu￿e$ 4,731 129,427 RESOURCES EXPENDED Costs of gen•ratlng funds: Cost of playgroup activities 99,052 Net surplus for the year ended 30 June 2024 30,375 Page 3 Aughnacloy Playgroup Limited Balance sheet as at 30 June 2024 Unreslrlcted funds NOTES FIXED ASSETS 39,334 CURRENT ASSETS Debtors and prepayments Cash at bank Petty cash 66,198 360 66,558 CREDITORS Amounts falling due within one year 7,202 NET CURRENT ASSETS 59,356 TOTAL ASSETS LESS CURRENT LIABILITIES 98,690 NET ASSETS FUNDS Unrestricted funds 98,690 TOTAL FUNDS 98,690 Page 4 Aughnacloy Playgroup Limited Balance sheet - continued as at 30 June 2024 For the year ended 30 June 2024, the charitable company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the charitable company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect of accounting records and the preparation of accounts. These financial statements have been prepared in accordance wlth the provisions applicable to companies subject to the small companies, regime. The financial statements were approved by the Board of Trustees on 16th June 2025 and were signed on its behalf by.. Jane arke Truste• Page 5 Aughnacloy Playgroup Limited Notes to the financial statements for the year end8d 30 June 2024 A¢¢ountlng policies Accountlng convontlon The financial statements have been p￿pared under the historical cost convenkn'on, and in accordance with the Financial Reporting Stsndard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Ststement of Recommended Practice, Accounting and Reporting of Charikn'es. Incoming resources All incoming resources are Included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Resources expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent wlth the use of resources. Taxatlon The charity is exempt from corporation tax on its charitsble activities. Fund accountlng Unrestrlcted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Flxod Assets Equipment Ouldoor soft play area Less grant received 22,955 41,617 25,238 39,334 Page 6 Aughnacloy Playgroup Limited Notes to the financial ststements - continued for the year ended 30 June 2024 Debtors and prepayments Accrued income Crndltorn: amounts falllng due wlthln on• year Creditors and a¢¢ruals 7,202 Mov8m•nt In fund• At 0110712023 Net movement In funds At 3010612024 Unrestrlcted funds General fund 68.315 30,375 98,690 68,315 30,375 98,690 Net movement in funds, included in the above are as follows.. Incoming re6ourG¢8 Resources •xpend•d Movement In fund8 Unre8trict•d funds General fund 129,427 99,052 30,375 129,427 99,052 30,375 Page 7 Aughnacloy Playgroup Limited The followlng pages do not fomi part of the statutory financial statements Aughnacloy Playgroup Limitsd Detailed statement of financial activities for the year ended 30 June 2024 NOTE 2024 NCOMING RESOURCE Incomin resources from nerated funds: Govemment educational funding 124,320 Voluntary income 116 Activities for generating income 4,615 Investment income 376 129,427 RESOURCES EXPENDEO Cost of playgroup activities 99,052 Net surplus for the period ended 30 June 2024 30,375 Page 8 Aughnacloy Playgroup Limited Notes to the detailed statement of financlal activities for the year ended 30 June 2024 2024 NOTE I. Government educatlonal fundlng: Education Authorlty I PEAGS funding 124,320 124,320 NOTE 2. Voluniary In¢om•: Donations 116 116 NOTE 3. Actlvltles for goneratlng In¢omo: Fundraising activities 4,615 4,615 NOTE 4. Invostmenl Incom•: Ulster Bank - deposit account 376 376 Page 9 Aughnacloy Playgroup Limitsd Notss to the detailed statsment of financial activities for the year ended 30 June 2024 2024 NOTE 5. Playgroup actlvltle8: Wages Payroll costs Rent Telephone and broadband Heat and light Insurance Play equipmenl Uniforms Training Security costs Advertising Printing, postsge and stationery Repairs and maintenance Bank fees Water rates Music Licence Accountancy fees Sundry expenses 72,750 572 460 1.082 3,559 1,361 7.851 539 1,841 180 384 1.109 5,746 108 128 35 1,200 147 99,052 Page 10