Charlty Reg. No. 100258 CARRYDUFF PLAY CARE CENTRE TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023 McGuire + Farry Limited Chartered Certlfied Accountants
CARRYDUFF PLAY CARE CENTRE Company Information Charity Number: 100258 Accountants.. McGuire + Farry Limited Emerson House Carryduff Belfast BT8 8DN Busine55 Address: 20a Church Road Carryduff Belfast BT8 8DT Bankers., Ulster Bank Llmited Ormeau Road Branch 3651369 Ormeau Road Belfast BT7 3GP
CARRYDUFF PLAY CARE CENTRE Trustees and Other Information Trustees Chair Treasurer Secretary Roisin Mallon Gemma McGoran Carollne Farrell Committee Members Joe Curran Anna Crawford Janine Rooney Stacey Hamill stephen Mccallum Registered Charity Name Carryduff Play Care Centre Charity Registration Number 100258 Accountants McGuire & Farry Limited Chartered Certified Accountants Emerson House Ballynahinch Road Carryduff BT8 8DN Bankers Ulster Bank Ltd Ormeau Road Branch 3651369 Ormeau Road Belfast BT7 3GP
CARRYDUFF PLAY CARE CENTRE Contents Tru5tee5' Annual Report (Incorporating the Chairper50n's Report) Independent Examiner'5 Report Statement of Financial Artivitie5 Summary Statement of Financlal Actlvities Statement of Financlal Positlon Notes to the Financial Statements io-ii
CARRYDUFF PLAY CARE CENTRE TRUSTEES, ANNUAL REPORT {INCORPORATING THE CHAIRPERSON'S REPORT) YEAR ENDED 31 JULY 2023 structure, Governance and Management Carryduff Play Care Centre has a responsibillty to conduct its business efficiently. The establishment of, and the strict adherence to sound financial management pollcies is an integral part of the organisation. The Trustees and Management Commlttee are committed to establishing, maintaining, and applylng all necessary good practice to ensure that their duty of care tts the management of finances of the organisatlon are fulfilled, The Management Committee are responsible for taking the strategic decisions of how the Charity will move forward. It is essential that Carryduff Play Care Centre control all operational rlsks as far as it is possible. This includes the participation of all those involved directly or indirectly with the banking arrangements for the organisation. Along with the financial Systems of the organisation, this policy aims to detsil responslbllltles, rlsk management, internal Controls and audit requirements associated with the use of onllne banklng. ObSectlves and actlvltles Principal activlty The object5 of the centre shall be to enhance the development and educati¢n of young children by encouraging parenvguardians to understsnd and pmvlde the needs of their children in Carryduff and its environs (the-area of benefit") by.. a) offering approprlate play facllltles, wlth the rlght of parentslcarers to take responsibility for and become involved in the activities of the centre, ensuring that the ntre offers opportunities for all children regardless of religion, Culture, race or means. b) Encouraglng the study of the needs of such chIldn and thelr families and promoting public interest In and cognItion of the needs of such children and their familles in the local area. c) Providing the necessary facilities for the daily care, recreatlon, and education of children during out of school hours and school holidays. d) Providing training for staffi parents, volunteer5, and carer5 of children In chlld developmenttr parenting and other appropriate recreational and educatlonal subjects, The direct benefit which flows from Purpose.. (a) Is to provSde appropriate play facilities and equal opportunltles to all children who use our Cent , To encourage parents and carers to become involved in activlties held within the centre. Direct benefit to all chlldren regardless of religion, culture. race or means so that they may have an opportunity to develop and enhance their education and 50cials skills, To prepare the Child n for the transitlon to pre-school and then to primary school. The direct beneflt which flows from Purpose (b) is to encourage development and education to both chlldlparenvcarer within the Carryduff aa. To actively promote awarene55 to children and parentslcarers the irnportance of their child's needs during development to provide the best start in life and to encourage them to reach their full potential. The direct benefit which flows from Purpose (c) is to ensure that we have facilities to provlde care to children who attend primary school. durlng term and non-term tlme. Provide a facility ft)r the care of children during school holiday5. A place in which they can meet socially to build on relations with their fellow peers. To be actively involved in recreational and educational development. To build on their own identity so that each child feels a sense of belonging and social incluslon wlth their own comrnunity. The direct benefit which flows from Purpose (d) is to provlde training for staff, parents. volunteers, and carers of children. To encourage staff, parents, volunteers, and carers of children to attend such trainSng to further understand the development needs of children and to raise awarene55 of meeting the child's Social and emotlonal development. A private benefit to the management committee rnay arise from a programme of ongoing training in good governance etc. Through this tralnlng the management comrnittee gain skills and experlence whlch a transferable to other settings. These beneflts are Incidental and necessary to ensure the benefit Is provided to our beneficiaries.
CARRYDUFF PLAY CARE CENTRE TRUSTEES. ANNUAL REPORT (INCORPORATING THE CHAIRPERSON'S REPORT) (continued) YEAR ENDED 31 JULY 2023 strategic report The following sectlons for achievements and performance and financial review form the strateglc report of the charity. Achievements and performance The charity continued to operate successfully throughout the year and meet the objectives that it was set up to achieve as listed above. Also, It carried out various fundraising events throughout the year, including the Night at the Races sponsored Trikeathont qulz sheets and the running of a Chrlstmas fair and Spring Community Fun Day. Financial review The financial performance for the year 2022/2023 was in line with the expectation5 of the Trustees and Centre Management. The flnancial results for the year are set out in detail on pages 4 to 9. The Centre recorded income for the year of £OOOOOO (2021/2022 £397,772). The net surplus for the year was £OOOOOOOO (202112022 £88,362). At 31 July 2023 the Centre had total funds of £OOOOOO (202112022 £424,135), comprised of £OOOO of unrestrlcted funds and £OOOOOO of restricted funds. The restricted funds are designated for future provision of new property purchase (£90,000), and £3,600 spent in August 2022 relating to an LCCC technical assistance grant. The Trustee5 aim to malntaln free reserves at a level which equates to approximately three months of unrestricted runnlng costs. The balance held as unrestricted funds at 31 July 2023 was £330,535, of which £77,000 are estimated to be running costs for a three month period. The principal sources of fundlng for the Centre can be broken down a5 follows.. Playgroup Parental Fee5 and Grants Other Income £104,613 £105,083 Play Care Parental Fees and Grants Other Income £132,355 £55,721
PLAYGROUP Chairperson's Report 2022123 Carryduff Playgroup and Play Care Centre's Committee exists as a group to help promote the services of the Centre, to offer staff support, and most importantly, to work with the pupils, parents, local businesses and the local community to raise f unds to facilitate ongoing improvement to the Centre and the f acilities off ered therein. The Centre is a register8d charity, governed by a committee, comprising secretary, treasurer. chair and our members - additionally, we have staff representatives who attend meetings to offer additional advice, support, and guidance. 2022123 finally say a return to 'normality', after a was a challenging period for fundraising in the light of a two-year period of restrictions, lockdowns, and an ever-changing landscape of legislation and regulations. We successfully held a Summer Fair last year, followed by our Christmas Fair last November. To that end, I would like to formally extend my thanks to the staf f who continue to go above and beyond their day jobs to support our events. We couldn't do it without youl This leads me on to our Committee. In my years as Chair, I have been extremely privileged to have had such a supportive and enthusiastic group of parents to work with, who have thrown themselves into various tasks with vigour we make a great team! To Joe, Caroline, Janine, Anna, Gemma and Stacey, sincere thanks, you are truly invaluable. Our fundraising was somewhat curtailed in 2020 121. but thanks to the generosity of families and friends of the centre, who 'bore with us. on our adjusted events, we still managed to raise almost £5k over this period. With the support of these parents and families in 2022123. we had our best year to date for fundraising last year, which will go a long way to reaching our goals. So to everyone who sponsored their child. bought a raff le ticket, donated items f or our fair, or donated your time thank you. The f unds that are raised are allocated and spent in conjunction with the Centre staff and discussed with and signed off by the Committee. In 2022123, we aimed to further bolster the fund to replace the outdated mobile on our grounds (Room 31, and we made significant contribution towards that. The current situation is that Room 3 has had the roof repaired and new heating system this year. The planning application for the new building is still with the council and the amendment on the lease is still with the E.A. We hope to have further updates soon.
PLAYGROUP Of course, we would absolutely welcome new members on board. we are looking for parents who can attend a monthly Meeting and help out at fundraising avents. We need one volunteer to ensure that we continue to operate legally. If you don't f eel you can commit to a f ull membership role, we would be gratef ul if you'd consider adding your name to our 'helpers' list, with no obligation. If you think you could even spare an hour over the course of the year, please do submit your name, we'd be genuinely grateful. In summary, it's been a lovely return to 'business as usual, and with the support of the fabulous staff and committee, l am confident that we Can Continue to build on the success of 2022123. I look forward to meeting as many of the parents and families as possible over the course of the next few months. My contact details are on the board in reception should you wish to get in touch at any time one of the staff members will be happy to convey them. With thanks, Roisin Mallon Chair.
CARRYDUFF PLAY CARE CENTRE INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2023 Respective responsibilitles of the trustees and examiners The Charity's Trustees are responslble for the preparation of the Accounts. The Charity's Trustees consider that an audlt is not requlred for this year (under section 65 of the Charltles Act (NI) 2008) and that an independent examination is needed. It Is our responsibility to: examine the accounts (under sectlon 65 of the Act), to follow the procedure5 laid down in the General Directions given by the Charity Commission (under section 65(9){b) of the Act), and to state whether particular matters have come to our attentlon, Basis of independent examiner's report Our examlnation was carried out in accordance wlth General Dlrectlons glven by the Charlty Commission, An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concernlng any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audit, and consequently no oplnion is given as to whether the accounts present a 'true and fair, vlew, and the report is limited to those matters Set out in the statement below. Independent examiner's statement In the course of our examination, no matter has come to our attention: which gives us reasonable cause to belleve that in, any materlal respect, the requirements,. to keep accounting records in accordance with section 63 of the Act. and to prepare accounts whlch accord with the accountlng records and comply wlth the accountlng requirements of the Charitie5 Act (Nl) 2008. have not been met. or 2. to which, in our oplnlon, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 141ro McGuire + Farry Limited Chartered Certified Accountants Emerson House Carryduff Belfast BT8 8DN Date: £0. s .4
CARRYDUFF PLAY CARE CENTRE (PLAY GROUP) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2023 2023 Restricted Funds 2023 Unrestricted Funds 2023 Total Funds 2022 Total Funds Incomin Endowm tsf Parental Fees 108,945 108,945 104,613 EA PSEP funding 73,325 73,325 86,491 EA - Getting Ready to Learn 600 600 635 EA- Engage Funding 2,912 2,912 4,368 EA - PSEP - Outdoor Learning Project 1,000 EA- Jubilee Summer Fair Funding 200 Belfast Trust - Regional Small Grant Support Refurbishment 2,160 LCCC 890 890 2,932 Early Years - Covid Closure Grant 2,600 Empowerlng Improvement Grant 800 Fundraising 3,396 3,396 266 HSC - Sponsored Daycare 3,835 3,835 3,581 SEN Provision 4,150 4,150 Donatlons 168 168 Refurbishment Grant 2,000 2,000 Pathways Grant 7,363 7,363 other Income 1,171 1,171 50 Total Incoming Resources 17,915 190,840 208,755 209,696 enditure Centre Activitles 17,915 119,016 136,931 140,315 Total Resources Expended 17,915 119,016 136,931 140,315 Income and Net Movement in Funds 71,624 71,824 69,381
CARRYDUFF PLAY CARE CENTRE (PLAY CARE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2023 2023 Restricted Funds 2023 Unrestricted Funds 2023 Total Funds 2022 Total Funds Incomin End ents from Parental Fees/Donatlons 158,267 158,267 132,355 Bright Start Grants 12,975 12,975 12,442 LCCC Technlcal Support Grant 4,300 CRSF Early Years Grants 25,224 Fundraising 3,396 3,396 266 Other Income 1,170 1,170 49 Government Furlough Grants 1,865 Playcare Grants National Lottery Community Funds HSBC Dlsability Fund 11,575 Total Incoming Resources 12,975 162,833 175,808 188,076 Ex it Centre Activities 16,575 188,163 204,738 169,095 Total Resources Expended 16,575 188,163 204,738 169,095 Net Income and Net Movement in Fun (3,600) (25,330) (28,930) 18,981
CARRYDUFF PLAY CARE CENTRE SUMMARY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023 2023 2022 come Income from Continuing Operations 384,563 397,772 Ex ndlture Total Operating Expenditure 341,669 309,410 Net Income for Year/(Deficit for Year) 42,894 88,362 Reconciliation of Fund Total Funds Brought Forward 424,135 335,773 Total Funds Carrled Forward 467,029 424,135
CARRYDUFF PLAY CARE CENTRE STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 31 JULY 2023 Notes 2023 2022 ed Assets Property at Cost 30,019 35,171 Debtors 15,939 18,012 Bank and Cash 425,433 371,627 441,372 389,639 Current Liabilities Creditors and Accruals 4,362 675 Total Assets less Current Liabilities 467,029 424,135 Charit Funds Unrestricted Funds 377,029 330,535 Restricted Funds 90,000 93,600 467,029 424,135
CARRYDUFF PLAY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023 Accountin Policies ountin Convention The financial statements are prepared under the historical cost convention and comply with items recognlsed at cost or transactlon value unless otherwise stated in the notes to the accounts. The Accounts have been prepared In accordance with the Statement of Recommended Practlce: Accounting and Reporting by Charltles preparing their Accounts in accordance wlth the Financial Reportlng Standard applicable in UK and Republic of Ireland (FRS102) issued on 16 July 2014. Tur ov Income of the charlty represents monies received from donatlons and bank interest. De re iation Depreciation Is provlded at rates calculated to write off the cost less resldual value of each asset over its expected useful Ilfe, as follows: Property IOO/o Reducing Balance Furniture and fittlngs 200/0 Reducing Balance Motor Vehicles 250/0 Reducing Balance nd Endowm Donations, appeals, legacie5, and other Income Is Included In full in the Statement of Financial Actlvities when received. Bank interest received is accounted for on accruals ba51S. Ex All expenditure is accounted for on the accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be dirertly attributed to particular headings, they have all been allocated to activities on a basis consistent with the use of resources. Governance costs Snclude audit, legal, consultancy and other administration costs not attributable to generating funds or service and project delivery. F nd Accountin The Restricted funds are to be used for speclfied purposes by reference to the donor. Expendlture whlch meets this criteria Is identified to the fund, together with a fair allocation of overheads and costs. nre5tricted fund5 represent other Incoming resources received or generated for charitable purposes, expendable at the dlscretion of the Trustees in furtherance of the objects of the Charity. io
CARRYDUFF PLAY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023 ible Fixed Assets Flxtures & Fittings Motor Vehicle Property Canopies Total Cost At l August 2022 6,838 6,840 12,030 70,000 95,708 Additlons At 31 July 2023 6,838 6,840 12,030 70,000 95,708 Depreciation At l August 2022 2,033 2,462 7,256 48,786 60,537 Charge for the year 961 876 1,194 2,121 5,152 At 31 July 2023 2,994 3,338 8,450 50,907 65,689 Book Values At 31 July 2023 3,844 3,502 3,580 19,093 30,019 At 31 July 2022 4,805 4,378 4,774 21,214 35,171 Debtor 2023 2022 Accounts receivable 15,447 17,521 Other debtors and prepayments 492 491 15,939 18,012 Creditors: amounts fallin within one due 2023 2022 Trade Creditors 3,222 675 Accruals 1,140 4,362 675