Little Acorns Community Playgroup Accounts for the year ended 31 August 2024 Little Acorns Community Playgroup Contents Page Accountants, report Income and Expenditure account Balan￿ sheet Notes to the accounts Llttle Acorns Community Playgroup Independent examiner's report to the Trustees on the unaudlted financial ststements of Little Acorns Community Playgroup I report on the accounts of Little Acorns Playgroup for the year ended 31 August 2024 set out on page5 2 to 5. Respective responsibilities of their and independent examiner As the charity's trustees you are responsible for the preparation of the accounts, in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to examine the accounts under section 65 of the Act, follow the procedures laid down in the General Directions given by the Charity Commission under section 65(9){b) of the Act, and to state whether particular matters have come to my attention. Basis of independent examiner's statement I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the General Directions given by the Charity Commission Northern Ireland under section 65(91{b} of the Charities Act. My examination included a review of the 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 seeking explanations from you as their concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. My role is to state whether any material matters have come to my 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 accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Ethna Grimley E A Grimléy & Co Chartered Accountants 16 Clonoe Village Business Park 98 Washingbay Road Dungannon, Co. Tyrone BT714PU 20 May 2025 Page I Little Acorns Community Playgroup Income & Expenditure Account for the period ended 31 August 2024 2024 2023 Fundraising SELB Income Small Regional Grants Bank I nterest Received School Fees HMRC- Employment allowance Other income 1.428 24,850 4,220 294 8,020 2,493 317 22,221 1.824 67 5,310 1.481 558 41,305 31,778 Admlnlstratlve expenses Wages and salaries Milk, Consumables etc Gifts to Staff Training Staff pension costs Insurance Toys Light and heat Repairs and maintenance Printing, postage and stationery Telephone and fax Activities Legal and professional fees Accountancy and Payroll Costs Bank charges Sundry expenses Depreciation on freehold property Depreciation on FF & Equipment 45,693 925 36,737 1,322 200 155 275 678 392 511 748 757 235 3,062 140 623 762 1,250 981 321 361 2,695 1,064 305 9,216 415 829 961 949 978 328 143 1,251 4,043 (60,1281 {59,1771 Net (Deficit) Surplus 118,8231 {27,3991 Pa8e 2 Little Acorns Community Playgroup Balance sheet as at 31 August 2024 2024 2023 Notes Fixed assets Tangible assets 11,417 15,176 Current assets Debtors Cash at bank and in hand 4.721 9,862 29,704 14,583 29,704 Current liabilities Inote ) Trade creditors PAYE control account Accruals Capital Grant- new build 396 427 1,108 10,0 1,134 10,000 11,504 11,561 Net current assets 3,079 18,143 Total assets less current liabilities 14,496 33,319 Capital account Brought forward at I September 2023 Net Surplus forthe year 33,319 118,823) 60,718 (27.399) 14,496 33,319 We approve these accounts and confirm that we have made available all relevant records and information for their preparation. 2Q,2025 10.-19 GMT+ll Stiofan Campbell Chairperson Date: 2010512025 Page 3 Little Acorns Community Playgroup Notes to the accounts for the year ended 31 August 2024 Accountln8 policies Ac￿UntIng conventlon The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets. Sales Sales represents the total invoice value, excluding value added tax, of sales made during the year. 1.3. Tan8lble flxed assets and depreciatlon Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows: Land and buildings Fixtures, fittings and equipment Straight Line over 15% Reducing Balance years 33% Reducing Balance Tan8lble assets Land and buildings freehold Equipment Total Cost At I September 2023 9,200 33,103 42,303 At 31 August 2024 9,2 33,103 42,303 Depreciation At I September 2023 Charge for the year 2,110 2,695 25,017 1,064 27,127 3,759 At 31 August 2024 4,805 26,081 30,886 Net book values At 31 August 2024 4,395 7,022 11,417 At 31 August 2023 7,090 8.086 15,176 Debtors 2024 2023 Payroll refund due 4,721 Page 4