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)m￿stcWart
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 pUr￿Se 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 volu11￿erS who have continually
supported the activities mana¥Je￿i}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 dTaW￿ng 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 Co￿t8
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 char￿ty 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 gener￿￿1 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 t￿K 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 SePte￿ber 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