Charlty Reg, No. 100258 CARRYDUFF PLAY CARE CENTRE TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 McGulre + Farry Llmlted Chartered Certlfled Accountants
CARRYDUFF PLAY CARE CENTRE Company Inlormatlon Charlty Number: 100258 Accountants; McGulre + Farry Umlted Emerson House Carryduff Belfast BT8 8DN Buslness Address.. 20a Church Road Carryduff Belfast BT8 8DT Bankers,, Ulster Bank Llmlted 11-16 Done9all Square East Belfast 8T1 5HD
CARRYDUFF PLAY CARE CENTRE Trustees and Other IDformatlon Trustees Chalr Treasurer Secretary Rolsln Mallon Gemma McGoran Carollne Farrell Commlttee Members Joe Curran Anna Crawford Janlne Rooney Stacey Hamill stephen Mccallum Reglstered Charlty Name Carryduff Play Care Centre Charlty Reglstratlon Number 100258 Accountants McGulre & Farry Llmlted Chartered Certlfled Accountants Emerson House Ballynahlnch Road Carryduff BT8 8DN Banker8 Ulster Bank Ltd 11-16 Donegall Square East Belfast BTI 5HD
CARRYDUFF PLAY CARE CENTRE Contents Trustees, Annual Report (Incorporatlng the Chalrperson's Report) Independent Examlner's Report Statement of Flnanclal Actlvltles Summary Statement of Flnanclal Actlvltles Statement of Flnanclal Posltlon Notes to the Flnanclal Statements 9-10
CARRYDUFF PLAY CARE CENTRE TRUSTEES. ANNUAL REPORT (INCORPORATING THE CHAIRPERSON'S REPORT) YEAR ENDED 31 JULY 2024 stru¢tur•• Gov¢rn•nt• and Manag•m•nt Carryduff Play Care Centre has J responslblllty to conduct Its buslness effldently. The estat)11shment of, and strlct adherence to sound flnanclal management pollcle5 ts an Integrnl part of the organlsatlon. The Trustees and Management Con7mlttee are commltted to establlshlngi malntalnlngl and applylng all necèssary good practlce to ensure that thelr duty of care to the management of flnances of the organlsatlon ore fulfllled. The Management Commlttee are responslble ft•r takSng the strateglc decLglons of how the Charlty wlll move forward. Itls e5sentlal that Carryduff Play Care Centre control all operatlonal rlsks as far as It Is posslble. Th15 Indudes the partlclpat5on of all those Involved dlrectly or Indlrectly wlth the b8nklng arrnngements for the organlsatlon. Along wlth the flnanclal systems of the organl¥?tlon, thls pollcy alms to detall responslbllltles, rlsk management, hternal controls and audlt requlrements assotlatsd wlth the Lbse of onllnÈ bonklng. ObJoctlve• •nd Jrtlvltle• Prlnclpal Jrtlvlty The objects of the centre shall be to enh)nce development and educatlon of young thlklren by encouragln9 parenVguardlan5 to understand and provlde the needs of thelr chlldren In Carryduff and Its envlrons (the"area of beneflt") by: ) offerlng approprlate play fadlltles, wlth the rlght of parentslcarers to take respon91blllty lor and become Involved In the actlvltles of the centre, et)surlng that the tre offers opportunltles for all chlldren regardless of rellglon, culture, rnce or means, b) Encourèglng the study ol the needs of such ehlldren and thdr tsmllles and promotlng publk Interest In and recognltlon of the needs of such chlldren and,thelr famllles In the local area. ¢) Provldlng the nece$$ary f4cllltles for the damy cJre, recreatSon, and educatlon of chlldren durlng out o15chool hour$ and sch¢)ol holldays. dl Provldlng tralnlng for staffi parnnts, volunteer5, and carers of chlldren In chlld developmenti parentlng and other approprlate re¢reatlon)l and educètlonal subjects. The dlrect beneflt whlch flows from Purpoje: . (a) Is to provlde appmprlate play facllltles and equal opportunltles to all chlldren who use wr centre. To encourage parents ond ¢?r$ to become Involved In actlvltles hekl wlthln the centre. Dlrect beneftt to èll thlldren regardless ol lIgh)n, cultyre, race or means so thal they may have an opportunlty to develop and enhance thelr education and soclals skllls. To prere the chlldrer) for the tran51tlon to pre. school ènd then to prlmary school. Tho dlrect beneflt whlch flows from Purpose (bl Is to encourage development and tducatlon to both chlldlparenvcorer wlthln the Carryduff area. To actlvely pmmote awareness to chlldren and parents/car5 the Importance of thelr chSld's needs durlng development to provlde the best start In Ilfe and to encourage them to reach thelr full potsntlal. The dlrect benent whlch flows from Purpose (c) Is to ensure that we have facllltles to provlde core to chlldren who attend prlrnary school, durlng term ènd non-term tlme. Provlde faclllly for the care of chlldren durlno school holldays, A place In whlch they can meet soclally to bulld on relatlons wlth thelr fellow peers, To be actSvely Involved In recreatfonal and educatlonal development. To Lmjlld on thelr own Identlty so that each chlld feels a sense of belonglng and soclal Incluslon wlth thelr own communlty. The dlrect beneflt whlch flows from PurpDge (d) Is to provlde tralnlng for staffi parents, volunteers, and carers of chlldren. To encournye staffi parents, volunteers, and Car5 of chlldren to attend such tralnlng to further understand the development needs of chlldren and to ralse awareness of meetlng the chlld, soc181 and emotlonjl development. A prlvate beneflt to the management commlttee may arlse from a programme of ongolng tralnln9 900d governance etc. Through th1$ tralnlng the management commlttee galn skllls and exPerfen whkh are transferabfe to other settlngs, These beneflts are Incldental and neCeory to en9ure the beneflt Is provlded to our beneflclarles.
CARRYDUFF PLAY CARE CENTRE TRUSTEES. ANNUAL REPORT (INCORPORATING THE CHAIRPERSON'S REPORT) (contlnued) YEAR ENDED 31 JULY 2024 Strateglc rèport The followlng sectlons for achlevements and perforniance and flnanclal revlew form the strateglc report of the charlty. Achlevements and performance The charlty contlnued to operate successfully throughout the year and meet the objectlves that It was set up to achleve as Ilsted above. Also, It carrled out various fundra151ng event5 throughout the year, Includlng the Nlght at the RacÈs sponsored Trlkeathont qulz sheets and the runnlng of a Chr15tmas falr and Sprlng Communlty Fun Day. Flnanclbl revlew The flnanclal performance for the year 202312024 was In Ilne wlth the expectatlons of the Trustees and Centre Management. The flnanclal results for the year are Set out In detall on pages 4 to 9. The Centre recorded Incorne for the year of £415,777 (202212023 £384,563). The net surplus for the year was £67,509 (202212023 £42,894). At 31 July 2024 the Centre had total funds of £534,538 (202212023 £467,029), comprlsed of £444,538 of unrestrlcted funds and £90,000 of restrlcted funds. The restrlcted funds are deslgnated for future provlslon of a new property purchase (£90,000), The Trustees alm to malntaln free reserves at a level whlch equates to approxlmately three months of unrestrlcted runnlng costs. The balance held as unrestrlcted funds at 31 July 2024 was £444,538, of whkh £87,000 are estlmated to be runnlng costs for a three month perlod. The prlncipal source5 of lundlng for the Centre can be broken down as follows: Playgroup Parental Fees and Grants Other Income £127,393 £78,720 Play Care Parental Fees and Grants Other Income £177,331 £32,333
PLAYGROUP Chairperson's Report 2023124 Carryduff P5aygroup and Play Care Centre's Commlttee exlsts as a group to help promote the servlces of the Centre, to offer staff support. and most Importantly, to work wlth the puplls, parents, local buslnesses and thè local communlty to ralse funds to facllltate ongolng Improvement to the Centre and the facllltles offered thereln. The Centre Is a reglstered charltyi governed by a commlttee, comprlslng secretary, treasurer, chalr and our members addltlonally, we have staff representatlves who attend meetlngs to offer addltlonal odvlce, support, and 9uldance. 2023124 saw the centre belng bu51er than ever, wlth the purchase of a second vehlcle to accommodate after school plckups. We contlnue to work on our fundralslngi through a comblnatlon of events (the last one belng our late summer falr) and grant appllcatlonsl generatlng Income whlch Is allocated and spent In conjunrtlon wlth the Centre staff - and d15CUssed wlth and slgned olf by the Commlttee. In 2023124, we almed to further bolster the fund to replace the outdated moblle on our grounds (Room 3), and we made slgnlflcant contrlbutlon towards that. To that end, I would Ilke to formally extend my thank5 to the staff- who go above and beyond thelr day Jobs to support our events, and to everyone who sponsored thelr chlld, bought J raffle tlcket, donated Items for our falr, or donated your tlme - thank you. Your support Is Invaluable, A very speclal mentlon to the Commlttee, wlth whom I have shared countless late nlghts and early mornlngs. After 8 years as Chalr, and wlth my chlldren now older, It Is tlme for me to step aslde and pa55 the relns to someone else. I have been extremely prlvlleged to have had such a generous and supportlve group of parents to work wlth, and to have made genulne frfendshlps whlch I wlll take wlth me. To )oe, Carollne. Gemma, Anna, and Stacey* my slncere thanks - I wlll mlss you I In addltlon to fllllng my role, we would absolutely welcome new members on board. We are looRlng for parents who can ttend a monthly meetlng and help out at fundralslng events. We need a number of volunteers to ensure that we contlnue to operate legally. If you dont leel you can commlt to a full membershlp role, we would be grateful If you'd conslder addlng your name to our'helpers, Ilst, wlth no obllgatlon. If you thlnk you could even spare an hour over the course of the year, please do submlt your name, we'd be genulnely grateful. In summaryi It'$ a fabulous 8 years, and wSth the support of the staff and commlttee, I am confldent that the centre wlll contlnue to go from strength to strength. I wlsh everyone all the very best, with thanks, 'TrLaei)L4 Rolsln Mallon Chalr
CARRYDUFF PLAY CARE CENTRE XNDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2024 Respe¢tlvo responslbllltles of the tru8te89 and tsxamlnerg The Charlty's Trustees are responslble for the preparatlon of the Accounts. The Charlty's Trustees conslder that an audlt Is not requlred for thls year (un¢Jer sectlon 65 of the Charltles Att (NI) 2008) and that an Independent examlnatlon Is needed. It Is our responslblllty to: examlne the accounts (under sectlon 65 of the Att), to follow the procedures lald down In the General Dlrectlons glven by the Charlty Commlsslon (under sectlon 65(9)(b) of the Act), and to state whether partlcular matters have corne to our attentlon. Baslg of Independent •xamlner's report Our examlnatlon was carrled out In accordance wlth General Dlrectlons glven by the Charlty Cornmlsslon. An examlnatlon Includes a revlew of the accountlng records kept by the charlty and a compar150n of the accounts presented wlth those records. It also Includes conslderatlon of any unusual Items or dlsclosures In the accounts and seeklng explanatlons from you as tru5tee5 concernlng any Such matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt, and consequently no oplnlon Is glven as to whether the actounts present a 'true Jnd falr, vlew, and the report Is Ilmlted to those matters set out In the statement below. Independent •xamlnerf8 *tatem•nt In the course of our examlnatlon, no matter has come to our attentlon: l. whlch glves us reasonable cause to belleve that In, any materlal respert, the requlrements: to keep accountlng records Sn accordance wlth sectlon 63 of the Act; and to prepare accounts whlch accord wlth the accountlng records and comply wlth the accountlng requlrements of the Charltie5 Act (Nl) 2008; have not been met; or 2. to whlch, In our Oplnlon, attentlon should be drawn In order to enable a proper understandlng of the accounts to be reached. McGulre + Farry Llmlted Chartgred Cortlfled Account4nt8 Date: £9 Emerson House Carryduff Bellast BT8 8DN
CARRYDUFF PLAY CARE CENTRE (PLAY GROUP) STATeMENT OF FINANCIAL AcfiviTIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY2024 2024 R•strlcted Funds 2024 Unrestrlctqd Funds 2024 Total Funds 2023 Total Funds Parental Fees 127.393 127,393 108,945 EA PSEP fundlng 63,640 63,640 73,32S EA - Gettlng Re8dy to Learn 855 855 600 EA - Engage Fundlng 2,912 EA - PSEP - Outdoor Learnlng Project EA - Sharlng from the start 1,606 1,606 EA - Jubllee Summer Falr Fundlng Belfast Trust- Reglonal Small Grant Support Refurblshment LCCC 890 Early Years - Covld Closure Grant Empowerlng Improvement Grant Fundralslng 1,404 1,404 3,396 HSC - Sponsored Daycare 3,853 3,853 3,835 SEN Provlslon 4,875 4,875 4,150 Donatlons 168 Refurblshment Gr4nt 2,000 Pathways Grant 7,363 other Income 2,487 2,487 1,171 Total Incomlng Resources 9,583 196,530 206,113 208,755 Centre Actlvltles 9,583 139,937 149,520 136,931 Totsl Rèsources Expended 9,583 139,937 149,520 136,931 Nll 56,593 56,593 71,824
CARRYDUFF PLAY CARE CENTRE (PLAY CARE) STATEMENT OF FINANCIAL ACTIes (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2024 2024 Restrlcted Funds 2024 Unrestrlcted Funds 2024 Total Funds 2023 Total Funds Parental Fees/Donatlons 177,331 177,331 158,267 Brlght start Grants 12,815 12,815 12,975 LCCC - Communlty Facllltles Grant CRSF Early Years Grants 8,909 8,909 Fundralslng 1,404 1,404 3,396 other Income 2,487 2,487 1,170 HSC - Heatlng & Roof Grant 2,390 2,390 LCCC - Hardshlp Grant 23124 2,000 2,000 LCCC - 8ln Recycllng Storage Area LCCC - Festlval Fund 21122 1,000 1,000 1,328 1,328 Total Incomlng ReSoUe9 27,114 182,550 209,664 175,808 Centre Actlvltles 27,114 171,634 198,748 204,738 Total Resources Expended 27,114 171,634 198,748 204,738 10,916 10,916 (28,930)
CARRYDUFF PLAY CARE CENTRE SUMMARY STATEMENT OF FINANCIAL ACTivrrxES FOR THE YEAR ENDED 31 JULY 2024 2024 2023 Income from Contlnulng operatlons 415,777 384,563 Total Operatlng ExpendSture 348,268 341,669 Net Incomo for Yoar/lDoficlt for Y¢ar) 67,509 42,894 Total Fund5 Brought Forward 467,029 424,135 Total Funds Carrled Forward 534,538 467,029
CARRYDUFF PLAY CARE CENTRE STATEMENT OF FINANCIAL POSITION FOR THE YeAR ENDED 31JULY 2024 Notes 2024 2023 Property at Cost 26,857 30,019 Debtors 15,129 15,939 Bank and Cash 494,506 425,433 509,635 441,372 Credltors and Accruals 1,954 4,362 Total Assets less Curr•nt Llabllltlqs 534,538 467,029 Unrestrlcted Funds 444,538 377,029 Restrlcted Funds 90,000 90,000 534.538 467,029 ••aa2tp The notes at pages 9 and 10 form part of these accounts. Approved by the Trustees and slgned on thelr behalf by: a S-.2&- Approved by the Trust¢¢s Date
CARRYDUFF PLAY CARE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 The flnanclal statements are prepared under the hlstorlcal cost conventlon and c¢ynply wlth Items recognlsed at cost or transactlon value unless otherwlse stated In the notes to the accounts. The Accounts have been prepared In accordan wlth the Statement of Recommended Prartlce: Accountlng and Reportlng by Charltle5 preparlng thelr Accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In UK and Republlc of Ireland (FRS102) Issued on 16 July 2014. Income of the charfty represents monles recelved from donatlons and bank Interest. DepreclatSon Is provlded at rates calculated to wrlte off the cost less re51dual value of each asset over Its expected useful Ilfe, as follows: Property IO% Reduclng Balance Furnlture and flttlngs 20% Redudng Balance Motor Vehlcles 25% Reduclng Balance Donatlons, appeals, legacles, and other Income Is Included sn full In the Statement of Flnanclal Actlvltles when recelved. Bank Interest recelved Is accounted for on accruals basls. All expendlture Is accounted for on the accruals basls and has been classlfled under headlngs that aggregate all costs related to the category. Where costs cannot be dlrectly attrfbuted to partlcular headlngs, they have all been allocated to actlvltles on a basls conslstent wlth the use of resources. Govemance costs Include audlt, legal, consultancy and other admlnlstratlon costs not attrlbutable to generatlng funds or servlce and project dellvery, The Restr1 are to be used for specSfled purposes by reference to the donor. Expendlture whlch meets thls crlterla Is Identlfled to the fund, together wlth a falr allocatlon of overheads and costs. llo[ost represent other Incomlng resources recelved or generated for charltable purposes, expendable at the dlscretlon of the Trustees In furtherance of the objects of the Charlty.
CARRYDUFF PLAY CARE CENTRE NOTES TO THE FfNANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024 Flxtures & Flttlngs Motor Canoples V¢hlcle Property Total Cost At l August 2023 6,838 6,840 12.030 70,000 95,708 Addltlons 1.158 1,158 At 31 July 2024 7,996 6,840 12,030 70,000 96,866 Depreclatlon At l August 2023 2,994 3,338 8,449 50,907 65,688 Charge for the year 816 700 895 1,909 4,320 At 31 July 2024 3,810 4,038 9,344 52,816 70,008 At 31 July 2024 4,186 2,802 2,666 17,184 26,858 At 31 July 2023 3,844 3,502 3,580 19,093 30,019 2024 2023 Accounts recelvable 14,637 15,447 other debtors and prepayments 492 492 15,129 15,939 2024 2023 Trade Credltors 814 3,222 Aecruals 1,140 1,140 1,954 4,362 10