Rascals Community Playgroup (Company limited by guai'anlee) Trustecs, report and financial 5tatementS foi. the year ended 31 August 2025 Company numbey: N11136835 Northern Ireland charity number: NIC107314 McFarland Arnold & Co Chartered Accountants
Ra.sexl8 C()n)munity PIAygroup (CompAny limited by guArantee) Ciintent.8 for the year ended 31 August 2025 Page Legal and adininisirative inforination Trustees report liidepeiident exainiiiei's, report Siaiemeni of financial aciivities Balance sheet Notes lo the financial statcments
Rascals Cominunity Playgroup {Company limited by guarantee) Jegal and administrative information for the year ended 31 August 202.5 Legal Slatus 'The COTnpany is privatc liimited ¢oinpany, liinited by guarantee, wliich was incorporated under the Companies (Noi'iliern Iielaiid} Ol'der 1986 under Regislrc1tion Nuinber N1036835. It is al%0 recognised as a charity by HM Reveniie & CI15tOllls under IlefeiEnec Niiinber Xll19021. The coinpany is a registeied charity with the Chai'ity Commission foi. Northern Ireland since 15 April 2020 under registi'ation nuinber NICI 07314. Trustees Rachel Ballantiiie (iesigned 19 Januaiy 2026) Mark Baxley lappoinled 3 August 2025, I'esigned 19 January 2026) Pati'iLk Brolly (appointed 3 August 20251 Mai'ia Keenan {apt)ointed 3 Aiigusi 20251 Calli(Il Mccullagh Donna Mccullagh Roisin Sinith Steveii Turnei. Re2istered office and busiiie5s address 62 Main Street Goi'lin Co Tyrone BT79 8NH Indepcndent Examiners MeFarlaJid Arnold & C Cliartei'ed Accountants 8 Main Slieet NeMtI)mstcWart Co Tyrone BT78 4AA Bankers Ulstci. Bank 14 High Street Omagh Co TyFone BT78 1 BJ Page
Rascals Community Playgroup (Company limited by 2uarantee) Trustees, report foi. the year ended 31 August 2025 The trustees present their ieport and the financial slateinents for the year ended 31 August 2025. Direclors OffEcei's of the cliaritable coinpaiiy, known as diie¢tOls loi. the putpose ol. coiiipajiy law and tivstees foi. the pUrSe of chai'ily law, who served duiin¥ Ilie year and up to the date uf thi5 IEpoI1 are set out oil pa&e l. Meinbers of the chai'ildble Lotnpany bjuarantee to contribute an ainoiint not exceeding £1 to the 888ets of the charitable coinpany iii tlie event of winding up. Charitable objects Thc charitable ¢oinpaiiy was established to advancc nd to promote thc pre%eTV3tioii and pi'otection of health ainongst childirn in the Gc)rtin area of Co 'fJTont. 'I'his is done by the pi'ovision of play fa¢ilities and reci'eation activities tn the intei¢st% of social w¢lfaie with the object of enhancing the education aiid developiiieiit of tlie cliildren wiihoiit di5tinctioRs of scx, race, polÈtical, religinn oi. other opinions. 'I'he chai'itable coinpany benelils the public by PToviding a high standai'd of prcs¢hool education for childien below the coinplustsiy school age. The coinpany is a registered charity wilh the Charity Coininission foi. Noi'thein Ireland since 15 April 2020 under registration nuinber NIC107314. OrLTanis¥tional struLlure The triistees nieet iegiilarly, adimiiiister the charity and make all policy de¢isioi)s. Revieiv of activities aiid achievements Thc diiectoi's arc awair that thc niiiiiber of children availing of thc facilities needs to be maiiitained at the maximuin level of16 to ensuir the future viability of the playgroup. 'fhey continue to fundraise and consider funding avail£ible. Reserves 'Fhe iesults for the yeai. are set out on page 5. '1'lie purposes ol. the funds are outlined iji the notes to the financial 5tateii)ents. Vnluntcer5 The ¢hai'itable Loinpany is gidteful foi" Ihe unstintingi elloi'ls of its dii'ectors and other volu11erS who have continually supported the activities mana¥Jei}ent of the cliarilable coinpany thiDiighoul the ycar. As indicated in note I I to the rinaneial srateinenls, the directoi's were not in receipi of any remuneiatioii nor ieimburseinent of expenses in iE8pect of tlieir 5ei'vices during the y¢)r. Taxation The ¢hai'itable cojiipany i5 accepted as a charity by HM Revenue & Custoims undeT rtference XR19021 and therefore is exempt froin coiyoiation tax. Statement of trustee5' 1'e$ponsihiliti&8 The ti'ustees are spOnsIble for preparing the Twstees, Repoi1 and the financial stateihenL% ill aceordance with applicable law and regulaiions. Poge 2
Rascals Community Playgroup (Company limited by guarantee) Trustees, report for the year ended 31 August 2025 Coinpany law and charity law i'eqiiires the h'iist¢c.s to preppiE finamcial .%tatemenis foi. each financial year. Under that Idw tlie ti'ustees l)ave el¢ct¢d 10 prepare the financial Etateinents in accordance with applicable laiv and United Kingdoin Accoiii)ting Standai'ds (Uiiited Kingdom Generally Accepted Accouiiting l)ia¢ticcl incliiding 'Accoiinting and Reporting by Chai'ities.. Siateinent of ReLoiiiinended Practice, {5". RS 102 rhe financial Ileporting Standai'd applicablc in the UIC c1nd RepLiblic of Ireliind'l. Undet. coinpaiiy law Ilit trustees Inust not appi'ove tlie fiiiancial stc11eiiienis Iinless they ai'¢ satisfi¢d that tliey give a tt'ue and fair view uf tlie stale ()f affaii's of Ilie charilable c(Iinpany and of tlie sui'plus OT deficit foi. that year. In preparing these financial 5tateinenis, the irustees air required to.. select suitable accouniing policie5 and theii apply ihein consisteiiily? make judgeinents and estiinates that are reasonable and prudent. state whether applicable accounting standards and stateinents of recominended practice have been followed subject to any departures disclosed and explained in the finaiicial stat¢tnents' and pirpair the financial statements on the going concern basis uiiless it is iiiappropi'iatt to pi'esu]ne that the charity will continue in business. 'I'he tnjstees are responsible for keeping adequate accountiiig rccords that are sufficient to show and explain the chai'itable coinpany's tt'an5actions and di8clo%e w'ith reasonable accui'acy at any time the financial position of the chariiable company and eiiable thein lo ensuTe that the Iinancial statcmcnts coniply with the Companies Act 2006. They are a150 rc%ponsible for safeguarding the assets of the charitable coinpany and hence foi. taking reasonable steps for the preveniiL)n and detection of fraud and other irregularities. speeial provision4 relatin% to small companies This ttport lias beeii pi'epai'ed iii accoi'dance with Siatemellt of Recojninended PractiLe'. Accounting and keporting by Cliarities (FRS 102) and in accoi'dance with the special provisions of Pdrt 15 of tlie Cojnpanies Act 2006 relating to sinall entities. This report was approved by the ts'ustees on 1glsliL and signed on its behdifby Signature: Name (iii block capitals); IN) SNIT14 Trustee Page 3
Rascal.5 Community I'layLwrvui) (Company limited by 2uaranteL} Independen¢ exaininer's report ¢0 the trustee5 on the unaudited finllncial statements of Rascals Community Playgroup for the yeAr ended 31 August 2025. We report on the financial statements of Rascals CoTninunity Playgi'oiip foi. the year ended 3 l Aiigust 2025 which ompri5e the stateinent of fInaiicial activities, tlie balance sheet and the related notes. Respective responsihililies of Iruslees and examiner A5 the charity's tTLlStees laiid also the directoi's of the coinpany for the pui'poses of coinpany law) you air respoiisible foi. tlie pieparation ol. the Iinancial stateinents in accoi.dante with ihe reqEiireinei)ts of Coinpanies Act 2006. Having saiisfied ourselves that the charitsble Lojnpally 15 not Subject to audit undei. Loinpany law, and is glsbFible for independent exaininatioii. it is oui. I'esponsibility to'.- cxamine thc financial stateinent5 uiider section 65 of the Cliarities Act (Nl) 2008. follow the procediiies laid down in the gcneral dircctions given by the charity Loinmission foi. Norlheim Ireland und¢i' sectioIi 65{9)(bl of the Chariti¢8 Act (NII 2008 State whether partlcular Inatte13 have come to our iittention. Basis of iiiilependent examitier's report We have cxaiknined yoiir chaTity fiiiaiicial stateinent5 a5 reqiiiied under section C)5 of the Charities Act INI) 2008 and our exaininatioti wa% carried out in accordance witli Ilie genei{Il directlolls given by the CliaTity Comini55ion for Northern Ireland UTider sectioii 65(9)Ibl of the Cliai'ities Act (Nl) 2008. 'fiie exaininalion in¢luded d I'eview of the accoiitjting records kept by the ¢hai'ily and a coinpai'ison of tlie linanciÉil stateineiits presented with tliuse record5. li also iiicliided considei'ation of any ui)usual itejns or disLlosures it] the fiiiancial stateinents and seekllig explanations fi'om you as Lharity Irustees coiicerniiig aiiy such matters. Our role is to state whother any material Inatters have Come to our attentioii giving us cause to believe.. l. That accounting records were not kepi in accordance with s¢ctigD 386 of the Coinpanies Aci 2006. 2. That the financial statements do not accord with those accounting records. 3. Tl)at (he financial stateinents do not cojnply with the 8e¢oiiiitiiig I'equireinents of section 396 of the Coinpanies Act 2006 Jiid with the Inetliods dnd priiiciples of the Charities Slateinent of Recommended Practice applicable to Lhai'iiies pi-ePdl'Eng theii. fiiiaii¢ial stateinents in accordance with the Financial Repoi1ing Standard applicable in the UK and Republic of Ireland. 4. That there is further snfoiination needed foi. a proper undeistandiiig of tlie fijwncial slateinent5 to be leached. Independenl examiner's statenient Wc havc completed oiir exainination and have no concorn5 in respect of the Inatters { l) to (41 listed above and, in connection ivitli following the diTe¢tions of thc Charity Comn)ission for Noi'thei'n Iieland, we have found no matlers that reqlliit dTaWng to your attention. Chartered Aeeountants Daled.. MLFarlAn(l Ariiold & Co Cbai'tereil Accountants 8 Main Street Neivtoivnstcwart Co Tyroiie BT78 4AA PRge 4
Rascals CTrmmunity Playgroup (Company limited by guaj'antee) Statement of finanLi#I activities for the year ended 31 August 2025 Unrestricted Re5tritted fiind.s funds 2025 'r¢Trtal 2024 Total Notes Incumiiiki re%ources Doiiations & fuiidi'aising Fainily subsci'iplions lIC[ding pie-preschool Fducalion authority Early Year5 Other grant8 Incoine frotn investiMentS 10,244 8,587 20,400 10,244 8,5%7 23.030 8,279 4,334 159 13,470 7,881 30,687 2,630 8,279 4,334 4,300 265 159 Total ineoming resources 39,390 15,243 54,633 56,603 ResvurL'es expended %taff Cot8 Einployei. peiision costs Staff iraining Reci'iiilinent costs Rent paid Insiiiance Lighi and Iieat Ilepaii's and maintenance Pi'intin& postage and stationery Telephone and intemct access Rtsoui'ces Fundrc2ising expenses Fatnily fiin day expenses Milk & pi'ovisions Early ycars fees Eai'ly yeai's Consultant A¢countk)ncy fees General expe115e5 Inteiest and Charges 33,103 1,009 330 33,103 1,009 330 31,890 1,296 230 337 2,000 727 2,691 104 247 1,008 2,365 2,104 899 1,229 143 1.265 1,536 48 106 2,375 837 1,063 366 291 52 6,438 972 2,375 837 366 291 52 6,438 972 ,273 615 842 720 437 50 1,273 615 842 720 437 50 Total resources expended (50,773) (50,773) (50,225) Nei incoiniiig? resources befoTe transters 15,243 3,860 6,378 Ti?nsfers between funds 17,863 {17,863) Net movemejit in flliids 6,480 {2,620) 3,860 6,378 Toial fi]Iid5 bi'ought forwaixl 6,222 4,000 10,222 3,844 Total funds carried forward 12,702 1,380 14.082 10,222 The nutes on pages 8 to I I for inte%ral part o( these fiiianeial stateiijents. Page S
Rascals Community Playgroup (Company limited by guarantee) BAIAnce sheet as at 31 August 2025 2025 2024 Notes Current assets Cash at ballk ai)d in hand 16.983 14,766 16,983 14,766 Ci'editurs: amounts falling due wiihin one yeAr (2,9011 {4.544) Net current A.45et5 14.082 10,222 Net assets 14,082 10,222 Funds Uiirestricted funds Resiricted funds 12,702 1.380 6.222 4,000 14,ll82 10.222 Th¢ coinpany is registcred as a private liinited company in Noithern lieland under Rcgi%tration Nuinbei. N1036835. The trustees, staiemenrs required by 8ectitsn 475 (2) and13) are shown on the following Pcige which IoTn15 part of this Balallce sheet. The notes on page5 8 to I I forill an inlcgral part of these financial staternellts, Pagc 6
Rascal$ Commuiiity Playgsroup (Company limited by guarantee) Balancc shLet (continuid) Trustees, 4tatements require(I by SeLtion 475 (2) and {3) for the year ended 31 August 2025 In appi'oving these financial statements as trust¢es vf the Loinpany we liereby eonfii'in.. (a) tliat for the year stated abuve the Lon)pany was entitled to tlie exeinption conferred by Section 477 of tlie Coinpanies Act 2006 Ib) that no iii)tice ha8 bcet) deposited at Ihc rcgistered office of the company pursuant to section 476 of the Coinpanies Act 2006 1'eque.%ting that an audit be conducted for thc year ended 31 August 2025 and Ic) that we ackiiowledge our responsibility foi.: (l) ensuriiig that the conipaiiy keeps accounting iecoi'ds which coinply with Scction 386 of the Companies Act 2006, (21 prepai'ing financial statements which give a ti'ue and fair view of the.%tate of the affairs of ihe company as at the end of the financial ycai. aiid of its profit or lo&% foi. the year then ended in accoi'dancc with the requiremeiits of Section 393 of tlie Coinp£inies Act 2006 and which otherwise coinply with tlie provisions of the Companies Act 2006 relating to the rinancial stateinetits, so far as applicable to the coinpany- These fInRncial stateinents are prepared in accordance with Stateinent of Recomincndcd Practice.. Accoiinting and Repoitiiig by Chai'iti¢s IfRS 102 'The F'inancial Reporting Standard applicable in the IJK and Repiiblic of Ireland,) and in accoTdance with the special provision5 of Part 15 of the Companie5 Act 2006 relating to Small entities. Thc fiiiancial statcincnts were approved by the Board on 191sliL and signed on its behalf by Signature., Name {iii block c#pitaL4): Trustee Trustee The notes on pages 8 to I I forrn an integral part of these financial stateni¢nts. Page 7
Rase%l8 Community Playgroup (Company limited by guarautee) Notes to the financial statements for the year ended 31 August 2025 Genei'AI informatioii The coinpany is a pj'ivate liinited Colilpdny, liinited by guaraiitee. which was incoiyorated under Ihe Coinpanieb (Northern Ireland) Oi'dei. 1986 undcr Rebjisti'atioii Niiinber N1036835 and IE&iistered charity with the Charity Commission for NortheTn Ireland since 15 Api'il 2020 linder Registration Niiinber NIC 107314. The address of the rcgistered office is 62 Main Street, Cjnrtin, Co Tyrone, BT79 8NH. StatemeDt of compliaIice These financial staleincnts havo been pi'epaied in coinpliance with Accounting and Repoitiiig by Charitics.. Stateinent of Recoinincndcd Pi'acticc IFRS 102, 'Thc fillancial Reportino 8talldard applicablc in tlie IIK and the Republic i)f Ireland'} and in accordance witli the Coinpani¢% Act 2QO6. AccountiJ)g policies Basis of pi'eparation The finaiiLial slaieinents air prepared iindei. tlie historical cost convention and in accoi'daiice with Accounting and Rcpurtin¥ by Charities.. Stateineni of Recomimended PraLlic¢ {FRS 102, 'The FinanLial RLPUrting StaiTrdard applicable in the UK and the Republic of Ireland,) 'l-he charty has takeii advantage of the exemption in fRS 102 Sectioji IA frojn the iequii'einent to produce a cashllow stateinent because it is a sinall charily. The pre¥entativn LutTency of these financial siaiemenis is sterling. 3.2. Incoming i'esoui'ces All incojne is included in full in the Stateinent of Financial Activiiies when ieceivable. Income frotn investin¢nts is included in ihe year in which it is ieceived. Ilesourees expended R¢soiirces expended ale recognised in the year in wliich they are incurred. Siipport costs are thos¢ ¢o%ts incui'red directly in suppoit of expenditiire on tlie objects of the charity and include pi'oject Iiianageihent. Fund accountiiig Uniestricted funds ielate tn gener1 fiiiids which aic available for usc c1t the diSCTetson of tlie tl'LlSt¢¢s in furtliei.ance of the geneial objectives of the chat'ity and which l)av¢ not be¢n d¢8ignated for other pui"pose5. Resh'ictcd funds are funds which al'e to be used in accordatice witli specific ieslri¢tions iinposed by donor5 ur which have been rdised by the charity for pai'liLulai" putP05¢5. Tlie cost of Izi5ing and adiniiiislerijig suLh funds are charkjed dgaiiist the 5pe¢ific fund. Tlie aiin aiid use of eacli resli'i¢ted fuiid is set out in the nutes to the finaiicial ststeinents. P&ge 8
Rascals Cummunity Playgroup (Company limitcd by guarantee) Notes to the financial statements for the ye#r ¢nded.31 Augu8t 2025 Finaileial instruments A financial asset or a financial liability is recognised only wheR the coinpany becoimes a paity to the contracttjal provisions of the instrument. Basic financial instriiinents al'e initially recognised at ihe Iransaciion price, 11iiless the ai'rangeinent constitutes a fiiiancing ti'a115klCtion, where it is recognised at the present value of thc futui'c payincnts discounted at a mai'ket rate ol. interest for a siinilar debt insti'umcnt. Debi iiistruments are subseqyently Iiietjsiired at amorlised cost. Financial assets tliat are measuird at Lost or aInortised c05t ar¢ reviewed for vbjeetive evidence of iinpairiiient al the end of each repoi'ling dale. If theie is objective evidence of iinpaii'tntiil, an iinpairmei)t 1055 is recognised in profil or loss iminediately. For all eqiiity insti'uments iegardless of significance, aiid other financial assets that are individually significant, these are Bsses5ed individually for iinpairment. Other finallcial assets or either assessed individually or groiiped oil the basis of similar ci'edit risk characteTlStICS. Aiiy revei%als ol. iinpairin¢nl are rccognised profit or loss iinimediately. to tl)e extent that the reversal does not I'esult in a carrying amount ot the fiiiancial asset that exceeds what thc cai'iying ainount would have been had tlie iinpaiiJi)ent not pi'eviously been i'ecogiiised. 3,6. T Axation Thc chai"itible company is registered a5 a charity for tK PUiP05es under reference NIC107314. As a charitible company, RdsLals CoIninuniiy Playgroup is exeinpt fiDm tax oii income and gdins falling within Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chai'geable Gaiiis Act 1992 to the extent that these ale applied to its cl)ai'iiable objects. No tax chai'ges have therefore arisen for tlie coinpany foi. the yeai. cndcd 31 Aiigust 2025. Gi'ant income Unrestrieted Restricted fuiJd5 rund. 2025 2024 Education Aiiihority- PEGS .diicatii)n Autliority- other Hdlifax Dcpaitnent of Health John Mooie Foundation Early Years Othei. sniall gi?nts 20,400 20,400 2,630 28.595 2,092 4,000 2,630 1,500 2.0011 8,279 834 1,500 2,000 8,279 834 300 20,400 15,243 35,643 34,987 Pagc 9
Rascals c.ommunity Playgroup (Company limited by guarante¢) Notes to the financial slateinents for the ycar cnded 31 August 2025 F.mployee5 Nuinbei. of employees 2025 Nujijber 2024 Number The avcrage Inoiithly numbci8 of employees (including tlie ti'ustees) diii'ing the yeai. were.. .Inployer pcn%ion costs 1,009 1,296 Creditors,. #m()uiits falllng due Ivilhin one year 2025 2024 Accruals and defen'ed income 2,901 4,544 Analysis of net HSSets behvcen funds Unrestricted Restricted funds funds Total funds Fund balances at 31 August 2025 as represented by.. Cui'iEtit asscts Cui'rent liabilities 15,603 (2,901) 1.380 16,983 (2,901) 12,702 1,380 14,082 Unrestricted fund5 I September 2024 In¢oming Outgoing Traiisfers 31 August 2025 General ftind 6.222 39,390 (50,773) 17,863 12,702 6,222 39,390 (50,773) 17,863 12,702 Purposes of unrestricted funds General funds ale fiinds whi¢h aiE available for use at the discirtion of ihe director5 iii furtherance of the general objectives of the cl)arity and whicli have i)ot b¢ell designated tor other puj'poses. Page 10
Rascals Comrnunity Playgroup (Company limited by guarantee) Not¢¥ lo the financial stdtements for th¢ yLar Lnd¢d 31 Augu8t 2025 Restricted fuiids I SePteber 2024 IncoTniiig 'fran5fei's 31 Avgusl 2025 Fducation Aiithority Depariinent of Healili Ilalifax Foiindation - Staff salaries Eai'ly Yeais Pathway Fund DAF.RA John Moores froujidation 2,630 1,500 12,6301 1,500 (4,0001 16,8991 834 (2,000} 4,000 8,279 834 2,000 1,380 4,000 15,243 (17.863) 1,380 Purposes of rcstricted funds Rc5tricted nd5 are funds which aic to be used in a¢coi'dance with specific I'estrictions iinty)sed by doiiors or which have becn raised by the charity for parliculai. purposcs. The cost of raising and administering such fiinds is charged agai118t the specific fund. The aim and usc of each re%tricled nd is s¢t out in th¢ Mote above. Capital ¢1)mmitments As at 31 August 2025, the charitible company had no capitftl commitments. ii. Tran5ICtions Trvith trllslees The Trusiees were not in i'eceipt of any Teilluneration noi. reiinbursement of expen5e5 in iespect uf their sei'vices during the year. The trustees attend meetings and carly out the business of the charitable ¢ompaiiy on a volyiitary basis. PAgell