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 (ethna@eagrimley.com) Status: Signed Transaction ID: CBJCHBCAABAA3c7XRVt5oPbhGdfZTL6T_Uxif3OmVIQ-
## "06 11 email Noleen Final accounts for signing" History
Document created by Ethna Grimley (ethna@eagrimley.com)
2026-06-11 - 5:17:16 PM GMT
Document emailed to Noeleen Rice (noeleenrice1@hotmail.co.uk) for signature 2026-06-11 - 5:17:20 PM GMT
Email viewed by Noeleen Rice (noeleenrice1@hotmail.co.uk) 2026-06-11 - 5:46:57 PM GMT
## Document e-signed by Noeleen Rice (noeleenrice1@hotmail.co.uk)
Signature Date: 2026-06-12 - 7:53:24 AM GMT - Time Source: server - Signature Appearance Selected: MOBILE_DRAW Document emailed to Ethna Grimley (ethna@eagrimley.com) for signature 2026-06-12 - 7:53:25 AM GMT
Email viewed by Ethna Grimley (ethna@eagrimley.com) 2026-06-12 - 8:00:42 AM GMT
## Document e-signed by Ethna Grimley (ethna@eagrimley.com)
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