PEATLANDS PLAYGROUP LIMITED Reports and financial statements Year ended 31 August 2025 (A company limited by guarantee and not having a share capital) Charity Registered number: 107632 PEATLANDS PLAYGROUP LIMITED CONTENTS Page Company Directory Director's Report Independent Examiner's Report Income & Expenditure Account Balance Sheet Notes to the Financial Stalements 8- 12 PEATLANDS PLAYGROUP LIM￿ED COMPANY DIRECTORY Directors Christopher Strain Dr Mark Cromie David Cahoon Laura Hildreth Anna Elliott Registered O￿lee 16 Church Street Dungannon Co Tyron¢ BT716AB Bankers Ulster Bank 20 High Street Portadown Co. Armagh Accountants Ruddell & Company Chartered Accountants 16 Church Street Dungannon Co Tyrone BT716AB Company Registration number N1607726 Charity Registration number 107632 PEATLANDS PLAYGROUP LIMrrED DIRECTORS, REPORT The directors have pleasure in submitting their annual report together with the financial statements of the company for the year ended 31 August 2025. REVIEW OF THE BUSINESS The charitable purpose of Peatlands Playgroup Limited is the advan¢ement of education. The company's principal activity is the provision of playgroup faeilities. During the past period the main activity of the company remained unchanged and the directors anticipaie that any future developments would relate to this activity. RESULTS AND DIVIDENDS The directors consider that the results for the period were satisfactory, and remain confident that trading prospects will improve further in the next accounting period. The surplu5 for the period amounted to £9.156 and has been transferred to reseryes. POLITICAL CONTRIBUTIONS AND CHARITABLE DONATIONS The company made no charitable or political donations requiring disclosure. tNTERESTS OF DIRECTORS The company 15 limited by guarantee and does not have any share capital. Therefore the direclors and secretary who served during the year did not have a beneficial interest in ihe company. All dirertors serve in a voluntary capacity. EVENTS StNCE THE BALANCE SHEET DATE There are no significant events affecting the company since the year end. SPECIAL PROVISIONS RELATtN TO SMALL COMPANIES This report has been p.repared in accordance with the small companies regime as S. 381 of the Companies Act 2006 (as amended)- PEATLAI¥DS PLAYGROUP LIMITED DIRECTORS, REPORT (cont'd) STATEMENT OF DIRECTORS, RESPONSIBILITIES Gelleral Res ollsibilities The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable Northem Ireland and United Kingdom law and generally accepted accounting practices including Ihc aecoLEniing siandards issued by the Accounting Standards Board and published by Chartered Accountants I￿Land. Company law requires the directors to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. The directors are responsible for keeping proper books of account which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements are prepared in accordance with accounting standards generally accepted and with statute comprising the Companies Acts 1985 10 2006 and with relevant Northern Ireland Orders. They are also responsible for safeguarding the assets of the company and for taking reasonable steps for the prevention and detection of fraud and other irregularities. Directors, declaratloll OD unaudited financial ststemeDts In relation to the financial statements as set out on pages 6 to 12. The directors approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies. applying thein consistently and making. on a r¢a50nable and prudent basis, Ihe judgements underlying them. They have been pr¢pared on th¢ going concern basis on the grounds that the company will continue in business. The directors confirm that they have made available to Ruddell & Co., Chartered A￿oUntantS, all ihe Company's accounting records and provided all the information, books, or documents, necessary for the compilation of the financial statements. The directors confirm that to the best of their knowledge and belief, the accounting records reflect all the transactions of the company for the period ended 31 August 2025. BY ORDER OF THE BOARD 8 JLay 2026 Christopher Strain Director Date PEATLANDS PLAYGROUP LIMITED INDEPENDENf EXAMINER'S REPORT ON THE FINANCIAL STATEMENTS TO THE MEMBERS OF PEATLANDS PLAYGROUP LIMITED I report on the accounts of the Charity for the year ended 31 August 2025, which are sel out on pages 2 to 12. Respective responsibilities of charity trustees and examiner As the charity's trustces 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 section 65 of the Charities Act follow the procedures laid down in ihe general Directions given by the Commission under section 65(9)(b) of the Charities Act state whether particular matters have come lo my attenlion. Basis of independent examiner's report 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 Coinmission for 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 wilh those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity Irustees concerning any such matters. My rolc is to State whether any material matters have coine to my attention giving me Cause lo believe: l. Thal accounting records were not kept in accordance wilh 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 thc Charitie5 Act; 4. That there is further infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's stxtement I have completed my examination and have no concerns in respect of the matt¢r5 (1) to (4) listed above and, i¥J Connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing lo your art¢ntion. Jonathan Ruddell For Ruddell & Company Dungannon 8 July 2026 PEATLAf￿Ds PLAYGROUP LIMITED INCOME AND EXPENDITURE ACCOU FOR THE YEAR ENDED 31 AUGUST 2025 Note 2025 2024 Income 1&2) 103.096 71,241 Direct costs (1.663) (3.410) Gross surplus 101,433 67,831 Administrative expenses Other operating income (92,277) (72,793) Operating sU￿lUS / (deficit) (J} 9,156 (4.962) Bank interest Surplus l (deficit) transferred to reserves 9,156 (4,962) All of the company's activities are continlting and there are no recognised gains or losses requiring separate disclosure. The notes on pages 8 to 12 fom part of these financial statements. PEATLALYDS PLAYGROUP LIMITED BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Notes Fixed assets Tangible assels {4) 36,625 39,330 36,625 39,330 Current assets Debtors Stock Cash at bank and in hand (51 {6} 21.289 12,084 21,289 12,084 Creditors.. amounts lalling due within one year (71 () (856) Net current assets 21,289 11,228 Total assets less current liabilities 57,914 50,558 Creditors: amounts falling due after more than One year {8) (19.800) (21,600) 38,114 28,958 Capit21 and roqerves Profit & loss account (9) 38,114 28,958 Reserves 38,114 28,958 For the peri¢)d ending 31 August 2025 the company was entitled to exemption from audit under S.477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with S.476 Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Companies Acts 1985 to 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. Chri4topker Str6ti*L¢ Chrislopher Strain Director Dr Mark Cromie Director PEATLANDS PLAYGROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 Accountillg Policies Basis The financial statements have been prepared on the going concern basis and in aecordanee with the Charity SORP {FRS 102) and Northern Irish statute Comprising the Companie5 Acts, 1985 to 2006. Basis The financial statements have been prepared under the historical cost convention and in accordan¢e with applicable accounting standards. Income Incotne is the total amount re¢eivable by the company for goods supplied and services provided excluding VAT and net of trade discounts. derived from the ordinary activities of the company. Tangible Fixed As5¢ts and Depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided al rates calculated io write off ihe cost less estimated residual value of each asset over its expected useful life, as follows:_ Freehold Buildings Fixtures, fittings & equipment 4/• Straight line 20ts/0 reducing balance PEATLANDS PLAYGROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (cont'd) FOR THE PERIOD ENDED 31 AUGUST 2025 Income The income of the company is applicable to markets within the United Kingdom. Operating surplus The surplus on ordinary activities is stated after charging/(¢rediting)'. 2025 2024 Depreciation of fixed assets 905 1,151 Tangible Fixed A&gets Freehold Butldings Fixtures & Fittings Total Cost At I September 2024 Additions 75,911 7.011 82,922 At 31 August 2025 75,911 7.011 82,922 Depreciation At I September 2024 Provided in the period 38,378 2,346 5.214 359 43,592 2,705 At 31 August 2025 40,724 5,573 46,297 Net Book Value ¥5 at At 31 August 2025 35,187 ,438 36,625 At I September 2024 37,533 1,797 39,330 PEATLANDS PLAYGROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (CODt'd) FOR THE PERIOD ENDED 31 AUGUST 2025 Debtors 2025 2024 Debtors Stoek 2025 2024 Uniforms for resale There is no material difference the value of stock in the baIanee sheet and their replacement cost. Creditors: Amoullts falling due Ivithin one year 2025 2024 Trade Creditors and Accruals Bank loans 856 856 Creditors: SMO￿ntS falling due after more thall one year 2025 2024 Deferred grant income 19,800 21,600 19,800 21,600 10 PEATLANDS PLAYGROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS (cont'd) FOR THE PERIOD ENDED 31 AUGUST 2025 Reserves Income and Expenditure Account 2025 As al I September 2024 Retained surplus for the period 28,958 9,156 At 31 August 2025 38,114 io. Directors and employee5 Staff costs during the period were as follows: 2025 2024 Salaries and wages Social security costs 62.615 6,081 51,877 4,329 The average number of employees of the company during the period were &5 follows: 2025 2024 Service Provision The total emoluments paid to direclors during the period amounted io £nil. ii. Golng Concern The company is dependent on fiinding from the parents of children who attend the playgroup. The directors have had discussions with the parents and are of the opinion that funding will continue for the foreseeable future. On this basis, the directors consider it appropriate to prepare the financial statetnents on the going concern basis. The financial 5tatement5 do not include any adjustments that would result from the discontinuance of parental funding. or its reduction to an inadequate level. PEATLANDS PLAYGROUP LI￿tr[ED NOTES TO THE FINANCIAL STATEMENTS (conl'd) FOR THE PERIOD ENDED 31 AUGUST 2025 12. Legal status of the compally The company is limited by guarantee and has no share Capital. At 31 August 2025, the company had 8 members whose guarantee is limited to £1 each. The guarantee continues for one year after individual membership ceases. 13. Transactions with directors There were no transactions with directors in the current financial period. 14. Approval of the finallcial statements The financial statements We￿ approved by the board on 8 July 2026. 12 PEATLANDS PLAYGROUP LIMITED DETAILED INCOME & EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 AUGUST 2025 2025 2024 Income Turnover 103,096 71,241 Dlrect costs Materials 1,663 3,410 1.663 3,410 Gros5 surplus 101.433 67.831 Administration expens08 Wages & Salaries Reni Payable Rates Insurance Light and heat Repairs and maintenanee Printing. postage & slationary Accountancy Bank charges Food Legal and professional Travel & entertainment Telephone General Expenses Depreciation on freehold property Depreciation on fsxtures & equipment 68,696 3,375 193 965 2,400 3,229 1,429 660 330 1,941 6,855 263 943 93 546 359 56.206 860 183 960 3,168 3.008 430 660 299 2.346 1,920 417 1,185 702 449 92,277 72,793 Surplu$ l (Defieit) op ordinary a¢tlvities 9.156 (4.962) Other opernting expenses Bank interest Surplus J (Defieit) on ordinary activitie5 9.156 {4,962) 13