2025-08-31-accounts

Little Acorns Community Playgroup Accounts for the year ended 31 August 2025

Little Acorns Community Playgroup

Contents

	Page
Accountants' report	1
Income and Expenditure account	2
Balance sheet	3
Notes to the accounts	4

Little Acorns Community Playgroup

Independent examiner's report to the Trustees on the unaudited financial statements of Little Acorns Community Playgroup

I report on the accounts of Little Acorns Playgroup for the year ended 31 August 2025 set out on pages 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 sec�on 65 of the Act,

" follow the procedures laid down in the General Direc�ons given by the Charity Commission under sec�on 65(9)(b) of the Act, and

• " to state whether par�cular ma�ers have come to my a�en�on.

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(9)(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:

1. 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 (1) 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 Grimley & Co

Chartered Accountants

16 Clonoe Village Business Park 98 Washingbay Road Dungannon, Co. Tyrone BT71 4PU

11 June 2026

Page 1

Little Acorns Community Playgroup

Income & Expenditure Account for the period ended 31 August 2025

Fundraising SELB Income Small Regional Grants Early Years Bank Interest Received School Fees HMRC - Employment allowance Administrative expenses Wages and salaries Milk, Consumables etc Staff pension costs Insurance Day Trips and Fun Days Toys Light and heat Cleaning/PPE Repairs and maintenance Printing, postage and stationery Telephone and fax Activities Legal and professional fees Accountancy and Payroll Costs Bank charges Sundry expenses Fundraising expenses Project Costs Depreciation on freehold property Depreciation on FF & Equipment Net (Deficit) Surplus	2025 £ 46,875 987 802 775 320 224 524 127 1,136 339 568 - - 950 419 954 19 6,665 904 1,797	£ 4,947 38,680 8,807 5,333 128 4,037 3,277 65,209 ) (64,385 824	2024 £ 45,693 925 511 748 - 757 235 - 3,062 140 623 762 1,250 981 321 361 - - 1,064 2,695	£ 1,428 24,850 4,220 - 294 8,020 2,493 41,305 ) (60,128 ) (18,823

Page 2

Little Acorns Community Playgroup

Balance sheet as at 31 August 2025

Notes Fixed assets Tangible assets 2 Current assets Debtors 3 Cash at bank and in hand Current liabilities (note ) Trade creditors PAYE control account Accruals Capital Grant - new build Net current assets Total assets less current liabilities Capital account Brought forward at 1 September 2024 Net Surplus for the year	2025 £ 2,614 17,759 20,373 276 1,435 2,058 11,435 15,204	£ 8,716 5,169 13,885 14,496 824 15,320	2024 £ 4,721 9,862 14,583 396 - 1,108 10,000 11,504	£ 11,417 3,079 14,496 33,319 ) (18,823 14,496

We approve these accounts and confirm that we have made available all relevant records and information for their preparation.

Noeleen Rice (Jun 12, 2026 08:53:24 GMT+1)

Noeleen Rice

Chairperson

Date: 11th June 2026

Page 3

Little Acorns Community Playgroup Notes to the accounts for the year ended 31 August 2025

1. Accounting policies

1.1. Accounting convention

The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

1.2. Sales

Sales represents the total invoice value, excluding value added tax, of sales made during the year.

1.3. Tangible fixed assets and depreciation

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 Straight Line over 15% Reducing Balance years Fixtures, fittings - and equipment 33% Reducing Balance

2. Tangible assets

2.	Tangible assets	Land and
		buildings
		freehold	Equipment	Total
		£	£	£
	Cost
	At 1 September 2024	9,200	33,103	42,303
	At 31 August 2025	9,200	33,103	42,303
	Depreciation
	At 1 September 2024	3,174	27,712	30,886
	Charge for the year	904	1,797	2,701
	At 31 August 2025	4,078	29,509	33,587
	Net book values
	At 31 August 2025	5,122	3,594	8,716
	At 31 August 2024	6,026	5,391	11,417
3.	Debtors		2025	2024
			£	£
	Payroll refund due		2,614	4,721

Page 4

06 11 email Noleen Final accounts for signing

Final Audit Report

2026-06-12

Created: 2026-06-11 By: Ethna Grimley ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAA3c7XRVt5oPbhGdfZTL6T_Uxif3OmVIQ-

"06 11 email Noleen Final accounts for signing" History

Document created by Ethna Grimley ([e-mail])

2026-06-11 - 5:17:16 PM GMT

Document emailed to Noeleen Rice ([e-mail]) for signature 2026-06-11 - 5:17:20 PM GMT

Email viewed by Noeleen Rice ([e-mail]) 2026-06-11 - 5:46:57 PM GMT

Document e-signed by Noeleen Rice ([e-mail])

Signature Date: 2026-06-12 - 7:53:24 AM GMT - Time Source: server - Signature Appearance Selected: MOBILE_DRAW Document emailed to Ethna Grimley ([e-mail]) for signature 2026-06-12 - 7:53:25 AM GMT

Email viewed by Ethna Grimley ([e-mail]) 2026-06-12 - 8:00:42 AM GMT

Document e-signed by Ethna Grimley ([e-mail])

Signature Date: 2026-06-12 - 9:07:18 AM GMT - Time Source: server - Signature Appearance Selected: IMAGE

Agreement completed.

2026-06-12 - 9:07:18 AM GMT