Charity Registration Number:
100100
Ballee Community Association
Report and Accounts for the Year End:
31 March 2025

Ballee Community Association
Report and Accounts for the Year End 31 March 2025
Contents
Page
Independent Examiner's Report
Funds Statements:.
Receipts & Payments Account
Statement of Assets & Liabilities
Notes to the accounts

Balle¢ commun￿ Assoclation
Statement of Receipt5 & Payments for Year End:
31 March 2025
Curreni Year
Unrestricted
Funds
2025
Current Year
Restricted
Funds
2025
Curfent Year
Total
Fund5
2025
P¥lor Yeir
To￿1
Funds
2014
Note
RECEIPTS
Donation5 & LeBKie5
Donations ap.d gift5 from Individua15
Choritoble ActivitJe5.-
Naticnal Lottery
Dept foT Communities
NIHE
20.CKX)
20.1
1.137
20.(
1.137
7S9
10,5
7.621
2.250
MEA BC
60+ Cl.Jb & Fundraissng
Usef Groups. room Hire
10.250
10.250
7.375
2.363
7,375
2.363
29.738
11.387
41,125
41.130
PAYMENTS
Running Costs
Events / Projects
604 Club
Donations to Other Groups
Ballee Community Childcare
Bank Fees & Interest
Sundry Expenses
20.991
7,389
SCQ
20,991
8.776
12.311
10.530
5,441
5,045
7,769
1.387
11.811
10.530
141
375
141
375
116
25.244
28.880
54.123
19.971
Asset / Investment Pufchase5
Surplus I (Dèflcitl for the Year
4.494
117.493
12.9991
21,159
Pa8e 2

Ballee Comrnunlty A550clatlon
ststement ot A55et5 & Liabllltles- Year End:
31 March 2025
FUNDS RECONCILIATION
Current Year
unrestricted
Funds
2025
Current Yeai
Restrirted
Funds
2025
Current Year
Total
Funds
2025
Prlor Year
Total
Funds
2024
Total Funds brought forward 01.04.24
Surplus / Deficit this Year..
Total Funds carried forward 31.03.25
19.666
4,494
24.160
30,082
117.4931
12.589
49,748
112.9991
36,749
28,589
21,159
49,748
Bank & Cash Balances
Ulster Bank Current Account
36.749
49,748
36,749
49,748
Other Assets (Unrestrlcted Fund)
Llabllllles Iunrestrlcted Fund)
TOTAL NET ASSETS
36,749
49,748
This report was approved by the Trustees on 05 November 2025 and signed on their behalf by..
Mrs Iris Smyth
Treasurer
Pase 3

Ballee Cornmvnity Assoclatlon
Note5 to the Attounts for the Year End:
31 March 202S
l Accounting policies
Pollcie5 reloting to the produrtion oj the Accounts.
Ba515 of preparation and accountsng convention
The Accounts have been prepared on the receipts and payments basis, under the historlcal cost convention,
and in accordance with The Charitles (Accounts and Reports) Regulations (Northem Ireland) 2015 which are
applicable to the financial years of registered charities beginning on or after l Jantjary 2016 or their date of
fe8i5tration with The Charity Commission for Northern Ireland.
Going Concern
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as
trading revenues. As a consequence, the 8oin8 concern basis is dependent on the future flow of these
uncertain fundin8 Streams. Accordingly, the Trustees. after reviewing the financial forecasts for future periods,
are Satisfied that. at the time of approving the financial statements, it is appropriate to adopt the going
concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of
any material uncertainites about the charity's ability to continue as a going concern.
Fund Accounting
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general
objertive5 of the charity.
Restricted fund5 are Subjected to restrictions on their expenditure imposed by the donor or through the terms
of an appeal or as implied by law.
Llablllty to laxatlon
The Trustees consider that rhe charity satisfies the tests set out in Paragraph I Schedule 6 of the Finance Act
2010 for UK corporation tax purp05e5. Accordingly. the Charity is potentially exempt from taxation in respect
of income or capital gains received.
Wlnding up or dlssolution of the ¢harlty
If upon winding up or dissolution of the charity there remain any assets. after the satisfaction of all debt5 and
liabilities. the assets represented by the accumulated fund shall be transferred to some other charitable body
or bodies having Similar objects to the charity.
Pa8e 4

Ballee Community Childcare
Report and Accounts for the Year End:
31 August 2025

Ballee Community Childcare
Report and Accounts for the Year End 31 August 2025
Content5
Page
Accountant's Report
Funds Statements:.
Receipts & Payments Account
Statement of Assets & Liabilities
Notes to the Accounts

Accountants's Report to the Trustees of Ballee Community Childcare
We have compiled the financial statement5 set out on page 2 to 3 for Ballee Community Childcare for the
year ended 31 August 2025.
Respertive Responsibilities of the Trustees and Accountant
The Trustees ares responsible for the financial statements. It 15 our responsibility to compile the financial
statements of Ballee Community Childcare from the accounting records. information and explanations
Scope of work
We have compiled the financial from the accounting records, information and explanations supplied to us
by the proprietor.
We have not audited or otherwise attempted to verify the accuracy or completeness of such records,
information and explanations and. accordingly, express no opinion on the financial statements.
KHA Higgins FCA
Chartered Accountant
9 Knockanully Road
Martinstown
Ballymena
BT43 7LZ
Thi5 report was signed on 05 November 2025
P38e I

Ballee Community Childcare
Statement of Receipts & Payments for Year End..
31 August 2025
Current Year
Funds
2025
Prior Year
Fund5
2024
Note
RECEIPTS
Pupil Fees & Donations
Pathway Grant
PEAGS
Dept for Communities
Milk returns
Msundry
13,551
18,599
122,348
13,326
1,607
10,000
179,430
10.607
14,942
76,281
18,963
1,440
122,233
PAYMENTS
Wages
Utilities, Office & Insurance
Early Years Support
Pupil Activities & Equipment
Milk
Canopy for Play Area
HR Support & Training
Accountancy & Professional Fees
Telecomms & Software
Bank fees
Subscriptions & Sundry
121.302
7,467
98,848
8,757
1,690
7,847
1,522
13,048
3.240
660
1,675
79
225
21,425
2,S95
2,666
565
1,733
123
212
158,087
137,592
Surplus / (Deficit) for the Year
21,342
(15,359)
Pa8e 2

Ballee Community Childcare
Statement of Assets & Liabillties - Year End:
31 August 2025
FUNDS RECONCILIATION
Current Year
Total
Funds
2025
Prlor Year
Total
Funds
2024
Note
Total funds brought forward 01.09.24
Adjustment for Prior Year
Surplus / Deficit thi5 Year:
Total funds carried fonvard 31.08.25
52.077
59.803
7,633
115,3591
52.077
21,342
73,419
Bank & Cash Balances
Ulster Bank
Reserves Account
41.360
32,059
20,018
32,059
73,419
52,077
Other Assets
Liabilities
TOTAL NET ASSETS
73,419
52,077
This report was approved by the Trustees on 05 November 2025 and signed on their behalf by:
Mrs Iris Smyth
Treasurer
Pa8e 3

Ballee Communlty Chlldcare
Notes to the Accounts for the Year End:
31 August 2025
l Accounting policies
Pollcles relotlno to the produrtlon ol the Accounts.
Ba515 of preparation and accounting conventlon
The Accounts have been prepared on the receipts and payments basis, under the historical cost convention,
and in accordance with The Charities (Accounts and Reportsl Regulations (Northern Ireland) 2015 which are
applicable to the financial years of reglstered charities beginnin8 on or after l January 2016 or their date of
registration with The Charity Commission for Northern Ireland.
Goin8 Concern
The childcare activities are entirely dependent on continuin8 grant aid and voluntary donations as well a5
trading revenue5. A5 a consequence. the going concern basis is dependent on the future flow of these
uncertain fundin8 Streams. Accordin8ly. the TfUStees, after reviewing the financial forecast5 for future periods,
are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going
concern basis in preparin8 the financial statements. Other than these matters. rhe Trustees are not aware of
any material uncertainites about the charity's ability to continue as a going concern.
Uabillty to taxation
The Trustees consider that the organisation satisfies the tests set out in Paragraph I Schedule 6 of the Finance
Act 2010 for UK corporation tax purposes. Accordin8ly. Ballee Community Childcare is potentially exempt
from taxation in respert of income or capital gains received.
Windin8 up or dissolution of the charlty
If upor) winding up or dissolution of Ballee Community Childcare,there remain any assets, after the satisfaction
of all debts and liabilities. the assets represented by the accumulated fund shall be transferred to some other
charitable body or bodies having similar objects to the organisation.
2 Department for Communlty Recelpts
2025
2024
04.10.2024
23.10.2024
04 04.2025
11.Od.2025
13.05.2025
4.887.50
249.60
2.482.23
1,500.IXI
449.10
3,757.18
18.10.2023
28.03.2024
17.04.2024
14.05.2024
21.05.2024
05.07.2024
26.75
1,5W.00
2.284.87
2,000.CXJ
10,395.15
2,756.55
10.07.2025
13,325.61
18,963.32
3 Adjustment for Prior Year
Wages for September 2023 were allocated in error to the year ended 31 August 2023. These wages are now
correctly accounted for in the year ended 31 August 2024.
Page 4