Jack and Jill Community Playgroup iXBRL

Company Registration Number: NI052242

Charity Number: 104907

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

Annual Report and Unaudited Financial Statements

for the financial year ended 31 July 2025

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

REFERENCE AND ADMINISTRATIVE INFORMATION


Directors	Nicola Bradley (Appointed 7 October 2024, Resigned 26 August 2025)
	Alana Jack
	Mr Barry McCullagh (Appointed 26 August 2025)
	Sarah McCullagh (Resigned 7 October 2024)


Company Secretary	Hannah McIlwaine


Charity Number in Northern Ireland	104907


Company Registration Number	NI052242


Registered Office	17 Dergbrough Road
	Plumbridge
	Omagh


Principal Address	17 Dergbrough Road
	Plumbridge
	Omagh
	Co Tyrone
	BT79 8EF
	Northern Ireland


Accountants	Abac
	Abbey House
	12 Abbey Street
	Omagh
	Co Tyrone
	BT78 1BZ

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

DIRECTORS' ANNUAL REPORT

for the financial year ended 31 July 2025

The directors present their Directors' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 July 2025.

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Directors' Report contains the information required to be provided in the Directors' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The directors of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of trustees.

The company is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Principal Activity

The principal activity of the company in the year of review was that of promoting the benefits of the inhabitants of Plumbridge and surrounding area by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to enhance the development and education of children under statutory school age.

Financial Results

At the end of the financial year the company has assets of £76,534 (2024 - £67,267) and liabilities of £2,071 (2024 - £2,160). The net assets of the company have increased by £9,356.

Directors

The directors who served throughout the financial year, except as noted, were as follows:

Nicola Bradley (Appointed 7 October 2024, Resigned 26 August 2025)

Alana Jack

Mr Barry McCullagh (Appointed 26 August 2025)

Sarah McCullagh (Resigned 7 October 2024)

The secretary who served during the financial year was:

Hannah McIlwaine

Compliance with Sector-Wide Legislation and Standards

The company engages pro-actively with legislation, standards and codes which are developed for the sector. Jack and Jill Community Playgroup subscribes to and is compliant with the following:

▪

The Companies Act 2006

▪

The Charities SORP (FRS 102)

Approved by the Board of Directors on 8 July 2026 and signed on its behalf by:

________________________________

Alana Jack

Director

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

STATEMENT OF DIRECTORS' RESPONSIBILITIES

for the financial year ended 31 July 2025

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period.

In preparing these financial statements, the directors are required to:

▪

select suitable accounting policies and apply them consistently;

▪

make judgements and estimates that are reasonable and prudent;

▪

state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and

▪

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation.

The directors confirm that they have complied with the above requirements in preparing the financial statements.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Directors on 8 July 2026 and signed on its behalf by:

________________________________

Alana Jack

Director

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

ACCOUNTANTS' REPORT

to the Board of Directors on the unaudited financial statements of Jack and Jill Community Playgroup for the financial year ended 31 July 2025

In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the Company for the financial year ended 31 July 2025 which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and notes from the Company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Jack and Jill Community Playgroup, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jack and Jill Community Playgroup and state those matters that we have agreed to state to the Board of Directors of Jack and Jill Community Playgroup, as a body, in this report in accordance with the guidance of Chartered Accountants Ireland. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jack and Jill Community Playgroup and its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

It is your duty to ensure that Jack and Jill Community Playgroup has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of Jack and Jill Community Playgroup. You consider that Jack and Jill Community Playgroup is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Jack and Jill Community Playgroup. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

ABAC

Abbey House

12 Abbey Street

Omagh

Co Tyrone

BT78 1BZ

8 July 2026

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating an Income and Expenditure Account)

for the financial year ended 31 July 2025

Unrestricted

Total

Unrestricted

Total

Funds

Funds

2025

2024

Notes

Incoming Resources

Voluntary Income

3.1

300

100

Charitable activities

3.2

58,407

29,990

Other income

3.3

598

638

─────────

Total incoming resources

59,305

30,728

─────────

Resources Expended

Charitable activities

4.1

49,938

39,191

Other expenditure

4.2

─────────

Total Resources Expended

49,949

39,191

─────────

Net incoming/outgoing resources before transfers

9,356

(8,463)

Gross transfers between funds

─────────

Net movement in funds for the financial year

9,356

(8,463)

Reconciliation of funds:

Total funds beginning of the year

65,107

73,570

─────────

Total funds at the end of the year

74,463

65,107

═════════

The Statement of Financial Activities includes all gains and losses recognised in the financial year.

All income and expenditure relate to continuing activities.

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

Company Number: NI052242

BALANCE SHEET

as at 31 July 2025


		2025	2024
	Notes	£	£
Fixed Assets

Tangible assets

25,124

25,332

─────────

Current Assets

Cash at bank and in hand

51,410

41,935

─────────

Creditors: Amounts falling due within one year

(2,071)

(2,160)

─────────

Net Current Assets

49,339

39,775

─────────

Total Assets less Current Liabilities

74,463

65,107

═════════

Funds

General fund (unrestricted)

74,463

65,107

─────────

Total funds

74,463

65,107

═════════

These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Directors and authorised for issue on 8 July 2026 and signed on its behalf by




________________________________
Alana Jack
Director

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

GENERAL INFORMATION

Jack and Jill Community Playgroup is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is 17 Dergbrough Road, Plumbridge, Omagh which is also the principal place of business of the company The financial statements have been presented in Pound (£) which is also the functional currency of the company.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the company has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

Statement of compliance

The financial statements of the company for the financial year ended 31 July 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Incoming Resources

Voluntary income or capital is included in the Statement of Financial Activities when the company is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the company has been notified of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accruals basis.

Resources Expended

All resources expended are accounted for on an accruals basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned pro-rata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitutional and statutory requirements.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Long leasehold property

4% Straight line

Fixtures, fittings and equipment

20% Reducing Balance

Taxation and deferred taxation

No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable income and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.	INCOME
3.1	DONATIONS AND LEGACIES	Unrestricted	Restricted	2025	2024
		Funds	Funds
		£	£	£	£


Donations	300	-	300	100
	═════════	═════════	═════════	═════════


3.2	CHARITABLE ACTIVITIES	Unrestricted	Restricted	2025	2024
		Funds	Funds
		£	£	£	£
	Grants from governments and other co-funders:
	WELB	53,916	-	53,916	25,902
	Fundraising Activities	1,640	-	1,640	2,517
	Fees	2,851	-	2,851	1,571
		─────────	─────────	─────────	─────────
		58,407	-	58,407	29,990
		═════════	═════════	═════════	═════════


3.3	OTHER INCOME	Unrestricted	Restricted	2025	2024
		Funds	Funds
		£	£	£	£

	Bank Interest	598	-	598	638
		═════════	═════════	═════════	═════════


4.	EXPENDITURE

4.1	CHARITABLE ACTIVITIES	Direct	Other	Support	2025	2024
		Costs	Costs	Costs
		£	£	£	£	£

	Wages and Salaries	36,545	-	-	36,545	26,415
	Staff Pension Costs	371	-	-	371	347
	Staff Training	62	-	-	62	-
	Rent and Heating	735	-	-	735	775
	Insurance	2,026	-	-	2,026	2,163
	Repairs and Maintenance	773	-	-	773	494
	Printing, Postage and Stationery	488	-	-	488	575
	Telephone	613	-	-	613	632
	Outings and Travel Expenses	833	-	-	833	559
	Legal and professional	140	-	-	140	560
	Early Years/ NIPPA Consultancy Fees	1,650	-	-	1,650	1,500
	Accountancy	1,739	-	-	1,739	1,713
	General Expenses	436	-	-	436	304
	Milk & Provisions	1,341	-	-	1,341	1,204
	Depreciation	-	2,186	-	2,186	1,950
		─────────	─────────	─────────	─────────	─────────
		47,752	2,186	-	49,938	39,191
		═════════	═════════	═════════	═════════	═════════


4.2	OTHER EXPENDITURE	Direct	Other	Support	2025	2024
		Costs	Costs	Costs
		£	£	£	£	£

	Other expenditure	11	-	-	11	-
		═════════	═════════	═════════	═════════	═════════


5.	NET INCOMING RESOURCES	2025	2024
		£	£
	Net Incoming Resources are stated after charging/(crediting):
	Depreciation of tangible assets	2,186	1,950
		═════════	═════════


6.	INVESTMENT AND OTHER INCOME	2025	2024
		£	£

	Bank interest	598	638
		═════════	═════════


7.	INTEREST PAYABLE AND SIMILAR CHARGES	2025	2024
		£	£

	On bank loans and overdrafts and similar charges	11	-
		═════════	═════════

EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive directors) during the financial year was as follows:

2025

2024

Number

Number

Employees

═════════

The staff costs comprise:

2025

2024

Wages and salaries

36,545

26,415

Pension costs

371

347

─────────

36,916

26,762

═════════

No employee of the charitable company received total employee benefits in excess of £60,000.


9.	TANGIBLE FIXED ASSETS
		Long	Fixtures,	Total
		leasehold	fittings and
		property	equipment
		£	£	£
	Cost
	At 1 August 2024	28,808	11,205	40,013
	Additions	-	1,978	1,978
		─────────	─────────	─────────
	At 31 July 2025	28,808	13,183	41,991
		─────────	─────────	─────────
	Depreciation
	At 1 August 2024	6,671	8,010	14,681
	Charge for the financial year	1,152	1,034	2,186
		─────────	─────────	─────────
	At 31 July 2025	7,823	9,044	16,867
		─────────	─────────	─────────
	Net book value
	At 31 July 2025	20,985	4,139	25,124
		═════════	═════════	═════════
	At 31 July 2024	22,137	3,195	25,332
		═════════	═════════	═════════


10.	CREDITORS	2025	2024
	Amounts falling due within one year	£	£

	Trade creditors	941	894
	Taxation and social security costs	398	392
	Accruals and deferred income:
	Pension accrual	-	215
	Other accruals	732	659
		─────────	─────────
		2,071	2,160
		═════════	═════════


11.	RESERVES

		2025	2024
		£	£

	At the beginning of the year	65,107	73,570
	Surplus/(Deficit) for the financial year	9,356	(8,463)
		─────────	─────────
	At the end of the year	74,463	65,107
		═════════	═════════


12.	FUNDS
12.1	RECONCILIATION OF MOVEMENT IN FUNDS	Unrestricted	Total
		Funds	Funds
		£	£

	At 1 August 2023	73,570	73,570
	Movement during the financial year	(8,463)	(8,463)
		─────────	─────────
	At 31 July 2024	65,107	65,107
	Movement during the financial year	9,356	9,356
		─────────	─────────
	At 31 July 2025	74,463	74,463
		═════════	═════════


12.2	ANALYSIS OF MOVEMENTS ON FUNDS
		Balance	Income	Expenditure	Balance
		1 August			31 July
		2024			2025
		£	£	£	£
	Unrestricted funds
	Unrestricted	65,107	59,305	49,949	74,463
		─────────	─────────	─────────	─────────
	Total funds	65,107	59,305	49,949	74,463
		═════════	═════════	═════════	═════════


12.3	ANALYSIS OF NET ASSETS BY FUND
		Fixed	Current	Current	Total
		assets	assets	liabilities
		- charity use
		£	£	£	£

	Unrestricted general funds	25,124	51,410	(2,071)	74,463
		─────────	─────────	─────────	─────────
		25,124	51,410	(2,071)	74,463
		═════════	═════════	═════════	═════════

13.

STATUS

The company is limited by guarantee not having a share capital.

The liability of the members is limited.

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.

14.

DIRECTORS' REMUNERATION

The directors received no emoluments during the year and two directors were reimbursed for expenses incurred. These expenses are included in the Profit & Loss Account as follows;

Printing, postage and stationery £70

Staff training £62

General expenses £64

The following expense is included in the Balance Sheet as follows;

Fixed asset addition £1,978

15.

RELATED PARTY TRANSACTIONS

There were no related party transactions during the year.

17.

POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

JACK AND JILL COMMUNITY PLAYGROUP

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION

RELATING TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025

Jack and Jill Community Playgroup

(A company limited by guarantee, not having a share capital)

SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS

Operating Statement

for the financial year ended 31 July 2025

	2025		2024
	£		£

Income

58,707

30,090

─────────

Expenses

Wages and salaries

36,545

26,415

Staff defined contribution pension costs

371

347

Staff training

Rent and Heating

587

413

Rates

148

362

Insurance

2,026

2,163

Repairs and maintenance

773

494

Printing, postage and stationery

488

575

Telephone

613

632

Outings & Travel expenses

833

559

Legal and professional

140

560

Early Years/NIPPA Consultancy Fees

1,650

1,500

Accountancy

1,739

1,713

General expenses

436

304

Milk & Provisions

1,341

1,204

Depreciation

2,186

1,950

─────────

49,938

39,191

─────────

Finance

Interest on overdue taxation

─────────

Miscellaneous income

Bank interest	598	638
	─────────	─────────
Net surplus/(deficit)	9,356	(8,463)
	═════════	═════════