E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Company Registration number: N1047332 Charity Number: 107269 Strangford & District Playgroup and After School Club (Company Limited by Guarantee) Unaudited Annual report and Financial Statements Year ended 31 August 2025 KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick Co Down BT30 6BW
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Financial Statements Year Ended 31 August 2025 Contents Page Charity Reference and Administrative Details Trustees, Annual Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10-16
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Charity Reference and Administrative Details Year Ended 31 August 2025 Company registration number N1047332 Charity Number 107269 Trustees Mary Swall (Chairperson) Denise Marie Feenan Isecrelaryl Michael Quinn (Treasurer) Rachelle Swall (Resigned 31 August 2025} Deborah Hanna Company Secretsry Denise Marie Feenan Registered office The Playing Fields The Links Strangford Downpatrick Co. Down BT30 7N8 Independent Examlner KPS Chartered Accountsnts Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick BT30 6BW Bankers First Trust 15 Main Street Newcastle Co. Down BT33 OAD
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Year Ended 31 August 2025 The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 August 2025 which complies with the requirements for a directors, report and accounts under the Companies Act 2006. The Iruslees have adopted the provisions of the Slalement of Recommended Practice ISORPI "Accounting and Reporting by Charities IFRS 1021 in preparing the annual report and financial statements of the charity. Trustees of the charity The directors of the charitable company are Ils Iruslees for the purposes of charity law. The Iruslees as listed on page 3, who have served during the year ended 31 August 2025 and since the year end were as follows.. Mary Swall Denise Feenan Michael Quinn Rachelle Swall Deborah Hanna Objectives and activities The charity provides a Cross community social recreational facility in respect of pre-school childcare with an emphasis on social and mental development within the locality and its environs without distinction of race, sex, political, religious or other opinion and to provide facilities in the interest of social welfare, recreation and leisure time occupation with the objective of improving the conditions of life for its users. In order to carry out the aforementioned activities of the charity the trustees devote their time on a voluntary basis. They are assisted by the management committee whose help is invaluable in enabling the charity lo carry out its activities. Public benefit statement The charity has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the charity's objectives and activities as well as providing public benefit. Achievements and Performance Another SUCssful year can be reported by the Iruslees of Slrangford & District Playgroup and After School Club. Various activities were held covering a wide range of educational themes. A strict fi'nancial regime ensures that we are able to meet all our commitments with a healthy resetve. Financial review {including reserves policy) The results for the year are set out in detail on pages 8 10 16. The charitable company had a deficit in the year of £5,91412024'. £7,833 deficill. Al 31 August 2025 the total fvnds of the charity amounted lo £11,608 12024.. £17,522) comprising restricted funds of £11,805 12024.. £14,828) and unrestricted funds of £197 deficil12024. £2,694). Reserves Policy Sound financial control by the Iruslees and a robust policy of charging sensible rates for pre-edu¢ation childcare has established a level of reserves lo enable the charity lo cope with any unforeseen costs that may arise. Plans for future periods The aim of the trustees is to continue the path followed over the last few years maintaining the policy of sound management by monitoring all aspects of our finances and encouraging community support for all aclivilies. Structure, governance and management Governing document The organisalion is a charitable company limited by guarantee that was incorporated on 25 July 2003. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under ils Articles of Association. In the event of the company being wound up members are required lo contribute an amount not exceeding £1.
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Year Ended 31 August 2025 Slrangford & District Playgroup and After School Club is run by trustees assisted by a management committee who manage the charity's facilities on a day lo day basis. The charity is fully compliant with all insurance, licence and fire regulations and child Protection legislation and is committed to provide a valuable service to all in the Strangford and district area. Recruitment and Appointment of Management Committee A director of the company is also a charity Iruslee for the purpose5 of charity law under the company's Articles. Under the requirements of the Memorandum and Articles of Association the trustees are elected by the members present at the annual general meeting and shall hold Offi until the next annual general meeting. Risk Management The trustees have reviewed the major risks whieh the charity faces and believe that maintaining unrestricted reserves at the required levels and combined with an annual review of the controls over the key financial systems will provide sufficient resources in the event of adverse conditions. The company continues in its commitment to meeting the highest standards of good governance and best practice. Further attention has focused on non-financial risks arising from fire, heah and safety and child protection. A key element in the management of financial risk is the setting of a reserves policy and its regular review by trustees. Trustees, responslbllltles Trustees. responsibilities statement The Iruslees are responsible for preparing the Trustees, Annual Report and the financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi). The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming reSoUrS and application of reSoUrS of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consislenlly., obseNe the methods and principles in the Charities SORP 2019 IFRS 1021., make judgements and estimates that are reasonable and prudent, slate whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy al any time the fi'nancial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Small Companies Exemption This report has been prepared in accordance with the special provisions for small companies under Part 15 ofthe Companies Act 2006. 1110712026 Signed on behalf of the board of Iruslees on M P Swall Ma¥PS Mary Swall
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Year Ended 31 August 2025 Independent Examiner's Reportto the Trustees of Strangford & District Playgroup and After School Club. I report on the accounts of the charity for the year ended 31 August 2025 which are sel out on pages 3 10 16. Respective responsibilities of trustees and examiner As the charity'5 Iruslees land also the directors of the Company for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the Companies Act 2006. Having been satisfied that the charity is not subject to an audit under company law, and is eligible for independent examination, it is my responsibility lo.. examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008", follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act., and state whether particular matters have come lo my allenlion. Basis of independent examinerfs report I have examined the 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 for Northern Ireland under section 6519llbl of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such mallers. My role is to stale 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 386 of the Companies Act., 2. That the accounts do not accord with those accounting records., 3. That the accounts do not comply with the accounting oquirements of section 396 of the Companies Aet 2006 and with the methods and principles of the Charity Statement of Reeommended Pmetice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland," and 4. That there is further information needed for a proper understsnding of the accounts to be reached.
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Year Ended 31 August 2025 Independent Examiner's Statement I have completed my examination and have no concerns in respect of the mallers {11 to141 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. K Smyth Kyran Smyth Independent Examiner For and on behalf of KPS Chartered Accountants 35 Irish Street Downpalrick Co Down BT30 68W 1510712026 Date..
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and Afterschool Club Statement of Financial Activities (Including Income and Expenditure Account) Year Ended 31 August 2025 Unrestricted Rostricted funds funds Total 2025 Total 2024 Note Income.. Donations Charitable activities Grants Total income 11,521 5,222 34,690 51.433 11,521 5,222 42,278 59.021 3,113 4,454 40,070 47.637 7,588 7,588 Expenditure on: Charitable activities Governance Costs Total expenditure Net income I (expenditure} Transfers between funds Net movement in funds Reconciliation of funds: Totsl funds brought forward Total funds carried forward 53,244 1,080 54,324 10,611 63,855 1,080 64,935 54,390 1,080 55.470 10,611 {2.891) 13.023} {5.9141 17,8331 16 12.891) 13.023) {5.9141 17,8331 16 2,694 14,828 17,522 25,355 16 1197) 11,805 11.608 17.522 All income and expenditure derives from continuing activities. The slalement of financial activities includes all gains and losses recognised during the year. The notes on pages 10 to 16 fomi part of these flnanclal statements.
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Balance Sheet Year Ended 31 August 2025 2025 2024 Note Fixed assets Tangible assets 13 14,792 18,826 Current assets Debtors & Prepayments Cash at bank 14 42 678 720 Creditors: amounts falling due within one year Net current assets I Iliabilitie$l 15 3,186 13,1841 2,024 (1,3041 Net assets I Iliabilitiesl 11,608 17,522 Charity Funds Unrestricted funds Restricted funds 16 16 11971 11,805 2,694 14,828 Total charity funds l (deficit) 11,608 17.522 For the financial year ending 31 August 2025, the Company was entitled to exemption from the audit under section 477 of the Companies Act 2006 relating lo small companies. Trustees, responsibilities.. The Trustees have not required the company lo obtain an audit of its accounts for the year in question in accordance with section 476., and The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of Accounts. These Financial statements have been prepared in accordance with the special provisions relating to companies, subject lo the small companies regime within part 15 of the Companies Act 2006. IU0712026 The financial statements were approved and authorised for issue by the Board on Signed on behalf of the board of trustees M P Swall Mo*PS Mary Swail, Trustee Company registration number.. N1047332 The notes on pages 10 to 16 fomi part of these flnanclal statements.
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Notes to the Financial Statements Year Ended 31 August 2025 Summary of significant accounting policies {al General information and basis of preparation Slrangford & District Playgroup and After School Club is a company limited by guarantee in Northern Ireland. In the event of the charity being wound up, the liability In respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the charity's operations and principal activities are to provide a cross community social recreational facility with an emphasis on physical development, social development and mental development. within the locality and its environs without distinction of age, race, sex. political, religious or other opinion and to provide facilities in the interest of social welfare, recreation and leisure lime occupation, with the objective of improving the conditions of life for users in particular the Slrangford area The charity conslitules a public benefit enb'ty as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities. Statement of Recommended Pocb'ce applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211, Charities Act INorthern Ireland) 2008, the Companies Act 2006, and UK Generally Accepted Accounting Practice. The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that il is applying FRS 102 Section 1A. The financial statements are prepared on a going concern basis under the historical cost convention, modified lo include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial slalements are set out below. These policies have been consislenlly applied lo all years presented unless otherwise ststed. {bl Funds Unrestricted funds are available for use at the discretion of the Iruslees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted fLJnds are fLJnds which are lo be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each reslricled fund is set out in the notes to the financial slatemenls. (cl Income recognltlon All incoming resources are included in the Statement of Financial Activities ISOFAI when the charity is legally entitled to the income after any performance conditions have been Met, the amount can be measured reliably and il is probable that the income will be received. For donations lo be recognised the charity will have been notified of the amounts and the setuement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtsined then income is deferred until those conditions are fully met or the fulfilmenl of those conditions is within the control of the charity and it is probable that they will be fulfilled. The notes on pages 10 to 16 fomi part of these flnanclal statements. 10
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Notes to the Financial Statements Year Ended 31 August 2025 Donated facilities and donated professional servi$ are recognised in income al their fair value when their economic benefit is probable, il can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised In expenditure. No amount is Included in the financial statements for volunteer time in line with the SORP IFRS 1021. Further detail is given in the Trustees, Annual Report. (dl Expenditure recognition All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Expenditure is recognised where there is a legal or conslruclive obligation lo make payments to third parties, il is probable that the settlement will be required and the amount of the obligation can be measured lIablY. It is categorised under the following headings". ExpenditLJre on charitable aclivilies,. and Governance costs. Irreeovemble VAT is charged as an expense against the activity for which expenditure arose. (el Support costs allocation Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administmtive payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Vwiere support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consislenl with use of the resources. The analysis of these costs is included in note 6. {Q Tangible fixed assets Tangible fixed assets are staled al cost lor deemed costl or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated lo write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows.. Freehold buildings Restricted Plant & Machinery Unrestricted Plant & Machinery 40/0 Straight line 20°/0 reducing balan 200A reducing balance Igl Debtors and creditors receivable I payable within one year Debtors and creditors with no slated interest rale and receivable or payable within one year are recorded al transaction price. Any losses arising from impairment are recognised in expenditure. The notes on pages 10 to 16 fomi part of these flnanclal statements.
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Notes to the Financial Statements Year Ended 31 August 2025 (h) Impairment Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet dale. If such Indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared lo the Carying amount. Where the carrying amount eXed$ its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the Impairment loss is a revaluation decrease. (i) Provisions Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably eslimaled. (i) Tax Slrangford & District Playgroup and After School Club is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable aclivilies. {kl Going concern The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The Iruslees have considered the level of funds held and the expected level of income and expenditure for 12 months from aulhorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity lo be able to continue as a going COnrn. {1) Judgements and key sources of estimation uncertainty Estimates and judgements made in the process of preparing the financial statements are continually evaluated and are based on historical experience and other factors, Including expectations of future events that are believed lo be reasonable under the Circumstan$. The Trustees do not consider that there are any critical judgements made In applying these charity accounting policies or that there are any critical accounting estimates or assumptions which may have a significant risk of causing a material adiustmenl to carrying amounts of assets and Iiabililies within the next financial year. Income from donations and legacies 2025 2024 Gifts (Donationsl 11,521 3,113 Income from gifts Idonationsl was £11,52112024". £3,113) which was all attributable to unrestricted funds. The notes on pages 10 to 16 fomi part of these flnanclal statements. 12
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Notes to the Financial Statements Year Ended 31 August 2025 Income from charitable activities 2025 2024 StVinnI De Paul Raffles Bonus Ball 5,222 5,222 4,454 4,454 Income from eharitable aclivib'es was attributable to unrestricted funds. Grants 2025 2024 South Eastern Childcare Partnership Co-operation Ireland Early Years Outdoor Living Education Authority HSCB Newry, Mourne and Down District Council Strangford and District Halifax Foundation Nl 38,190 39,170 900 4,088 42,278 40,070 Income of £34,690 12024.. £34,640) was attributable lo unrestricted funds and income of £7,588 12024.. £5,430) was attributable to reslricled funds. Analysis of gxponditure on charitable activitios 2025 2024 Wages and salaries Staff pension Staff training Rent & Water Rates Light, heal & power Insurance Repairs & Maintenance Telephone Computer Sofbare Printing, postsge & stationery Sundry expenses Project expenses Uniforms Bank charges Depreciab'on of fehOld propety Depreciation of plant & machinery restricted Depreciation of plant & machinery unrestricted 45,705 644 34,298 467 310 1,830 1,624 1,003 812 738 1,808 1,469 1,138 730 152 1,602 5,242 216 681 3,448 402 184 63.855 302 1,532 7,272 457 3,448 502 229 54,390 £10,61112024.. £10,6961 of the above costs were attributable lo restricted funds. £53,24412024.. £43,694) of the above costs were attributable lo unreslricled funds. The notes on pages 10 to 16 fomi part of these flnanclal statements. 13
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Notes to the Financial Statements Year Ended 31 August 2025 Allocation of support costs Support costs are costs in respect of bank fees paid during the year of £681 12024.. £4571 together with governance costs in relation lo Independent examiner's fees of £1,080 12024.. £1,0801. Support costs are allocated lo charitable activities. Governance costs 2025 2024 Trustees, remuneration Trustees, expenses Independent examiner's remunerats'on lincluding expenses and benefits in kind 1,080 1,080 1,080 1,080 Net income l {expenditurel for the year I period Net income I lexpenditurel is slated after charging I Icredilingl.. 2025 2024 Depreciation of tsngible fixed assets 4,034 4,179 Independent examiner's remuneration The independent examiner's remuneration amounts to an independent examination fee of £1,080. The prior year independent examinerfs remuneration amounted to £1.080. 10 Trustees, and key management personnel remuneratlon and expenses Two of the Iruslees are employed by Strangford & District Playgroup and After School Club. The aggregate remuneration received in respect of their employment was £24,61512024'. £19,927) No12024 - none) Iruslees are accruing pension arrangements other than through pension contributions an employer is obliged lo pay under the workplace pension scheme legislation. The Iruslees did not have any expenses reimbursed during the year12024 - £nil}. 11 Staff costs and gmployee benefits The average monthly number of employees and full lime equivalent during the year was as follows.. 2025 2024 Charitable activities The notes on pages 10 to 16 fomi part of these flnanclal statements. 14
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Notes to the Financial Statements Year Ended 31 August 2025 The total staff costs and employee benefits were as follows.. 2025 2024 Wages and salaries 45,705 45,705 34,298 34,298 12 Staff costs and employee benefits Icontinuedl No employees reiVed total employee benefits of more than £60,000. 13 Tangible fixed assets Freehold land and buildings Restricted Unrestricted Plant & Plant & Machinery Machinery Total Cost or valuation". At 1 September 2024 Additions At 31 Augu512025 Depreciation: Al 1 September 2024 Charge for the year At 31 August 2025 Net book value: At 31 August 2025 86,207 14,401 9,103 109,711 86,207 14,401 9,103 109,711 70,308 3,448 73,756 12,392 402 12,794 8,185 184 8,369 90,885 4,034 94,919 12,451 1,607 734 14,792 At 31 August 2024 15,899 2,009 918 18,826 The value of non-depreciable land held within Land & Buildings is nil {2024.' nill. There are no assets held under finance leases. 14 Debtors 2025 2024 PAYEINIC other debtors 42 42 15 Crgditors: amounts falling dug Within one year 2025 2024 Bank account Accruals PAYEINIC Pension & Wages CdItOr Trade Creditors 25 1,327 81 673 1,080 3,186 1,325 119 580 2,024 The notes on pages 10 to 16 fomi part of these flnanclal statements. 15
E-sign ID.. a9a3b2bf-0765-4949-a7a8-de2feWafe47 Strangford & District Playgroup and After School Club Notes to the Financial Statements Year Ended 31 August 2025 16 Fund reconciliation Unrestricted funds Balance at start 11912024 Balance at end 311812025 Income Expenditure General funds 2,694 51.433 154,3241 11971 Restricted funds Balance at start 11912024 Balance at end 311812025 Income Expenditure Restricted Funds 14,828 7,588 10,611 11,805 Restricted funds Get Ready To Learn, Outdoor Learning Resources Funding and Outdoor Living - are specific grants received during the year allocated towards new toys and fumiture for reading stories. Halifax Foundation Nl - This is a specific gfftnl received during the year allocated towards overheads to run the playgroup. Ukralne Fund - This is a specific grant received during the year towards the Ukrainian children for clothes and other necessities. 17 Analysls of net assets between funds Unrestricted funds Restricted funds Total Fixed assets Current assets Creditors Total 734 14,058 14,792 (933 11971 2,2531 11,805 3,186 11,608 The notes on pages 10 to 16 fomi part of these flnanclal statements. 16