KILROOT PLAYGROUP
Trustees Annual Report and Unaudited Financial Statements
for the year ended 31 March 2021
Registered Charity in Northern Ireland INIC100433)
Page | I

KILROOT PLAYGROUP
Financlal Statements
Year ended 31 March 2021
Contents
CHARITI REFERENCE AND ADMINISTRATIVE DETAILS................................................................................
TRUSTEES, ANNUAL REPORT........................................................................................................................
TRUSTEES OF THE CHARITY.......................................................................................................................
REFERENCE AND ADMINISTRATIVE D￿AILs...........................................................................................
STRUCTURE AND MANAGEMENT.............................................................................................................
DESCRIPTION AND PURPOSE....................................................................................................................
AcfiviTIES AND OBJEcfivES....................................................................................................................
ACHIEVEMENTS AND PERFORMANCE......................................................................................................
PUBLIC BENEFITSTATEMENT................................................................................................ ...................
FINANCIAL REVIEW...................................................................................................................................
GOING CONCERN....................................................................................................................... . ............
RESERVES POLICY......................................................................................................................................
RESPONSIBILITIES IN RESPE￿ OF THE FINANCIAL STATEMENTS...........................................................
RISK REVIEW............................. ................................................................................................................
FUTURE PLANS..........................................................................................................................................
INDEPENDEf+lT EXAMINERS REPORT..........................................................................................................10
STATEMENT OF FINANcIALA￿1VlTy (INCLUDING INCOME AND EXPENDITURE ACCOUNT).................12
8ALANCE SHEET...........................................................................................................................................13
NOTESTO THE ACCOUNTS..........................................................................................................................14
2 | Page

KILROOT PLAYGROUP
Year ended 31 March 2021
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Kilroot Playgroup
Charity registration number
NIC100433
Principal office
Eden Community Centre
42 Beltoy Road
Carrickfergus
Co Antrim
BT38 9BH
The trustees
Mlss Lauren Keep
Mrs Evelyn Mahood
Bankers
Danske Bank
Donegal Sq West
Belfast
Co Antrim
BTI 6JS
Independent examiner
Simon Hopper F.C.A.
Hopper & Co
6 Doagh Road
Ballyclare
BT39 9BG

KILROOT PLAYGROUP
TRUSTEES REPORT
Year ended 31 March 2021
TRUSTEES, ANNUAL REPORT
The Trustees present their report and the unaudited financial statements of the charity for the year
ended 31* March 2021. The trustees have adopted the provisions ofthe Statement of Recommended
Practice ISORPI "Account5ng and Reporting by Charities ' IFRS102 Sertion IAI in preparing the annual
report and financial statements of the charity.
The financlal statements have been prepared in accordance with the accounting policies set out In
note5 to the financial statements and applicable accounting standards, Accounting and Reporting by
Charities - Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in
October 2019. the Financial Reporting Standard applicable in the United Kingdom 2nd Republic of
Ireland IFRS 102 Section IA). the charity's governing document, the Charities Att (Northern Ireland)
2008, Charities Act INorthern Irelandl 2013, The Charities IAccount5 and Reports) Regulations
(Northern Ireland) 2015 and UK Generally Accepted Practice.
TRUSTEES OF THE CHARITY
The trustees who have served durlng the year were as shown in the paragraph below:
REFERENCE AND ADMINISTRATIVE D￿AlL5
The registered name of the charity is Kilroot Playgroupi charity registration number: NIC100433
Principal office
Eden Community Centre,
42 Beltoy Road
Carrickfergus, 8T38 9BH
The trustees
Lauren Keep
Evelyn M3hood
Colleen Campbell
Lauren Hamilton
Colleen Campbell and Lauren Hamilton resigned during 2023.
age

KILROOT PLAYGROUP
TRUSTEES REPORT
Year ended 31 March 2021
Bankers
Danske Bank
Branch Business
P.0 Box 183
Donegall Square West
Belfast
BTI 6JS
Independent examiner
Slmon Hopper F.C.A.
Hopper & Co
6 Doagh Road
Ballyclare
BT39 9BG
STRucfuRE AND MANAGEMENT
Governing Document
Kilroot Playgroup is a charity registered with the Charity Commission for Northern Ireland. Its operations
are governed by a Trust Deed. There are 4 Trustees named above who oversee the charit¢s activities
and finances and decide how It will achieve its objettives.
Appointment of trustees
The Chairman and the Trustees recruit and selett new Trustee5 as needed. New Trustees are recruited
on the relevance of their professional skills, and their potential to be able to make a helpful contribution
to the governance of the charity. As Part of the recruitment process they are made aware of a Trustees,
legal obligations under charity law, the content of the Trust Deed, the committee and decision making
processes, the business plan and recent financial performance of the charity.
Once the potential new Trustee has agreed to be considered for appointment to the role, the Trustees
meet to review and to vote on the candidates, suitability for appointment. If there is unanimou5
agreement. their names are then proposed for appointment at the next Annual General Meeting.

KILROOT PLAYGROUP
TRUSTEES REPORT IconVd}
Year ended 31 March 2021
DESCRIPTION AND PURPOSE
The Committee communicate widely the vision, ethos and strategic direttion of the pre-school centre
and ensure strong links Wlth the parents and local community. The committee ensures the groups
financial and human resources are deployed effectively and in the interest of the children.
AcfiviTIE5 AND OBJECTIVES
We are a Ioc31 playgroup, who aim to educate children in learning through play. We provide
opportunities for children to discover that learning is fun. play is a vital part of development for post
office track and trace young children. Attending our playgroup, a child can acquire the skills to help
them develop physically, intellettually, emotionally and socially. We seek to promote interaction with
the community by regularly visiting the local primary school, places of interest and family activities. We
create a disciplined environment in which children leam to control their own behaviour, feel good about
themselves, become independent and responsible. Through annual early years, DENI and social services
inspections we ensure that we have a well run playgroup and strive to maintain this high standard for
many years to come. This is a direet benefit to the children and families who attend the playgroup
currently but also our future intake of children in the community. The playgroup is ran by a committee
lor trustee51, with Chalrperson. Secretary and Treasurer- mainly consisting of parents of the current
years intake of children, with some previous years, committee members staying also. Committee meet
at least twice a term and is responsible for ensurlng that the playgroup complies with its aim5 and is
properly and responsibly managed for the good of it's beneficiaries..
ACHIEVEMENTS AND PERFORMANCE
We are pleased to report that the charity has been operating at almost full capacity throughout the
financial year. The trustees are pleased at the level of service achieved and are optimistic that this will
continue in the future.
PUBLIC BENEFIT STATEMENT
The Board of Kilroot Playgroup confirm that they have had due regard for the guidance produced on
public benefit by the Charity Commission for Northern Ireland and are pleased to report that during the
year the charity has continued to provide public benefits through the programmes and services we
offer. In particular, the trustees consider how planned activities will contribute to the aims and
objectives they have set out.

KILROOT PLAYGROUP
TRUSTEES REPORT {conYdl
Year ended 31 March 2021
The direct benefit that flows from this purpose include enhancing the development and education of
local children in the 6 areas of learning required by PEEP (Pre-school education expansion programmel
This purpose also directly benefits the children in their transition to their choice of primary school in the
area. This benefit is evidenced through yearly inspections by social services and DENI (Department of
Educatlon in Northern Irelandl- of which thelr procedures we adhere to, I'The playgroup is meeting*
very effectively, the educational and pastoral needs of the children and has demonstrated its capacity
for sustained self-improvement, Pre-school inspection report March 20121 and also by the amount of
yearly applications we get from parents who wish their child to be enrolled in the playgroup. The
beneficiaries of this purpose are the children who attend. their families and also the families who wish
their children to attend in the future. By carrying out our purposes, the children are then well equipped
and prepared to cope with moving into primary school education, which in turn also benefits the
primary school they plan to attend.
A private benefit to our trustees would be the gaining of skills through finance. admin etc through
following correct governance guidelines- these are necessary benefits but incidental and therefore
necessary for the successful running of the organisation in carrying out our purposes.
A second private benefit, again incidental, is that most committee members have children who attend
the playgroup and who benefitfrom our purposes. Everyyear new committee members are elected,
due to the new intake of children and so this is an inevitable. but necessary private benefrt in order to
keep the organi5ation running.
FINANCIAL REVIEW
The Charity returned a surplus of £19,26212020: Deficit £5,852) for the year. As at 31 March 2021. the
charity has funds carried forward of £29,99012020: £10,728).
GOING CONCERN
The 3rtivities of the charity is dependent on ongoing fundraising activitie5. The Trustees are of the
opinion that the charity has sufficient resources at the date of approval of these financial statements to
meet commitments which will arise in the year from the date of signing this report.
RESERVES POUCY
The charity aim5 to retain unrestricted reserves at between three and six months expenditure. The
trustees consider that this ensures that in the event of a significant drop in funding they will be able to
continue activities while working to source alternative funding. The charity has maintained this level of
funding throughout the year.

KILROOT PLAYGROUP
TRUSTEES REPORT Iconvd)
Year ended 31 March 2021
RESPONSIBILITIES IN RESPEcf OF THE FINANCIAL STATEMENTS
The trustee5 are responsible for preparing the Trustees ' Report and the financial statements in
accordance with applicable13w and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practlcel.
Charity law require5 the trustees to prepare financial statements for each financial year which give a
true and fair view of the state of affairs of the charity and of the incoming resources and application of
resources, including the income and expenditure, of the charity for that period. In preparing these
financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently*
observe the Methods and principles in the Charities SORP 2019 IFRS1021,'
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements,. and
prepare the flnancial statements on the going concern basis unle55 it 15 inappropriate to presume
that the charity will continue to operate.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the flnancial
statements comply with the Charities Act (Northern Ireland) 2008 and Charities Act INolthern Ireland)
2013 and Charities IAccounts and Reports) Regulations (Northern Ireland) 2015. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detettion of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charity's webslte. Legislation in the United Kingdom governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
RISK REVIEW
A review of major risks has been undertaken by the Trustees and system5 and procedures implemented
to manage identified risks. The principal risk5 are in relation to the likelihood of reputational damage
and financial risks associated with the expectation of ongoing financial support from funders. These
risks are mitigated by the Trustees regularly monitoring the various activities of the charity at stated
meetings and by reviewing available funding streams.

KILROOT PLAYGROUP
TRUSTEES REPORT (convd)
Year ended 31 March 2021
FUTURE PLANS
It is the Trustees, intention to develop the present 3ttivitie5 of the charity.
Disclosure of Information to Independent Examiner
So far as each of the trustees in ofFice at the date of approval of these financial statements is aware-
there is no relevant audit information of which the charity's independent examiner is unaware;
and
they have taken all the steps that they ought to have taken as trustees in order to make
themselves aware of any relevant information for the independent examination and to establish
that the charity's independent examiner is aware of that information.
Independent Examiner
Hopper & Co.. have indicated their willingness to remain in office and a resolution for their re-election
will be proposed at the forthcoming Annual General Meeting.
Approved by the trustees at a meeting on 19 July 2024 and signed on its behalf by:
Lauren Keep
Trustee
elyn Mahood
Trustee
9 | Page

KILROOT PLAYGROUP
INDEPENDENT EXAMINERS REPORT
Year ended 31 March 2021
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF KILROOT PLAYGROUP
I report on the financial statements of Kilroot Playgroup for the year ended 315t March 2021 which are
contained within the 2021 Annual Report.
Respective responsibilities of trustees and independent examiner
Kilroot Playgroup's trustees are responsible for the preparation of the financlal statements in
accordance with the terms of the Charltles Act {Northern Ireland) 2008.
Kilroot Playgroup's trustees consider that an audit is not required under section 6512) (audit} of the
Charities Act (Northern Ireland) 2008 for the year and that an independent examination under section
64111 of the Charities Act (Northern Ireland) 2008 is required.
It is my responsibility to:
examine the accounts
to state whether particular matters have come to my attention.
Basis of independentexaminer's report
My examination was carried out under Section 65 of the Charities Act INorthern Ireland) 2008. An
examination includes a review of the accounting records kept by the Church and a comparison of the
financial statements presented with those records. It also includes consideration of any unusual items or
disclosures in the financial statements. and seeking explanations from the trustees concerning any such
matters. The procedures do not provide all the evidence that would be required In an audit, and
consequently I do not express an audit opinion on the view given by the financial statements.
Independent examlner's statement
In the course of my examination, no matter has come to my attention:
111 which give5 me reasonable cause to believe that in any material respert the requirements:
to keep proper accounting records in accordance with Section 63 of the charities Act {Northern
Irelandl 2008, and
to prepare financial statements which accord with the accounting records in accordance with
Section 64 of the Charitie5 Att (Northern Ireland) 2008 have not been met; or
101 Page

121 to which, in my opinion. attention should be drawn in order to enable a proper understanding of the
rinancial statements to be reached.
S Hopper FCA
Partner
Hopper & Co
19" July 2024
11 | Page

KILROOT PLAYGROUP
srATEMENT OF FINANCIALACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
forthe year ended 31 March 2021
Note
Unrestricted
Funds
Restricted
Funds
Total
2021
Total
2020
Income from:
Donations and legacies
45,252
45,252
22,445
Charitable Activities
11.883
11,883
13.884
Total Income
57,136
57,136
36.329
Expenditure on:
Charitable activities
37,874
37.874
42,181
Total Expenditure
37,874
37,874
42,181
Net Income
19.262
19,262
{5,8521
Net movement in funds
19,262
19,262
15,852)
Funds brought forward
10,728
10,728
16.580
Funds carried forward
12
29,990
29.990
10,728
All income and expenditure derive from continuing activities.
The statement of financial activities Includes all gains and losses recognised during the year.
121 Page

KILROOT PLAYGROUP
BALANCE SHEET
As at 31 March 2021
Note
2021
2020
Fixed Assets
Tanglble Fixed Assets
Total fLxed assets
io
627
737
627
737
Current A55ets
Other Debtors
Cash and cash equiv21ents
T¢tal current assets
2,221
11,136
13,357
32,729
32,729
CredÉtors: amounts falllng due within one year
Total Creditors
li
3,366
3.366
3,366
3,366
Net Current Assets
29,363
9,991
Total Net Assets
29,990
10,728
Funds of the charity
Unrèstrirted funds
General funds
Total Charity funds
12
29,990
29,990
10,728
10,728
These financial statements were approved by the board of trustees and authorised for issue on 19 July
2024 and are signed on behalf of the board by:
Lauren Keep
Trustee
Eve
yn Mahood
Trustee
The notes on pages 14 to 25 form part of these financlal statements.
13 | Page

KILROOT PiAYGROUP
NOTES TO THE ACCOUNTS
for the year ended 31 March 2021
I. ACCOUNTING POLICIES
General information
The charity constltutes a public benefit entity as defined by FRS 102. The address of the principal office
is Eden Community Centre. 42 Beltoy Road, Carrickfergus, BT38 9BH.
Statement of compliance
The financial statements have been prepared in accordance with the accounting policies Set out in
notes to the financial statements and applicable accounting standards, Accounting and Reporting by
Charitie5: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued
in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland IFRS102 Section IA), the charity's governing document. the Charities Act INorthern Ireland)
2008, Charities Act INorthern Ireland) 2013 , The Charities (Accounts and Reports) Regulations (Northern
Irelandl 2015, and UK Generally Accepted Practice.
The financial statements are prepared on a going concern basis under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the charity rounded
to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out
below. The trustees consider that these policies are suitable, have been consistently applied and are
supported by rea50nable and prudent judgements and estimates.
FUND ACCOUNTING
The charity has various type5 of funds for which it is responsible, and which require separate disclosure.
A definition of the various types of funds is as follows:
Restricted funds comprise {al income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ib) revenue donations or grants for a specific charitable activity
intended by the donor. Where these funds have unspent balances, interest on their pooled investment
15 apportioned to the individual funds on an average balance basis.
141 Page

KILROOT PLAYGROUP
NOTES TO THE Accou￿rS {conVd)
31 March 2021
Unrestritted funds are funds which are expendable at the discretion of the Charity in furtherance of its
objertives. In additlon to expenditure on activities such funds may be held in order to finance capital
investment and working capital.
Designated funds are general funds set aside by the trustee5 for use in the future.
INCOMING RESOURCES
All incoming resources are included in the Statement of Financial Actlvlties ISOFAI when the charity is
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably. and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of performance
before entitlement can be obtained, then income is deferred until those conditions are fully met or the
fulfilment of those conditions is within the control of the charity, and it is probable that they will be
fulfilled.
Voluntary income received by way of donations and gift is credited to revenue on a receivable b3S1S.
The charity receives grants in respect of support services. Income from government and other grants are
recognised at fair value when the charity has entitlement after any perfomiance conditions have been
met, it is probable that the income will be received, and the amount can be measured reliably.
If entitlement is not met. then these amounts are deferred. Revenue grants are credited to incoming
resources on the earlier date of when they are received or when they are receivable unless they relate
to a specifled future period.
Other income represents income that cannot be reported under the other analysis headings provided
within the SOFA.
Incoming resources With related expendlture
Where incoming resources have related expenditure las with insurance proceeds) the Incoming
resources and related expenditure are reported gross in the SOFA.
15 | Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS {¢onVd)
31 March 2021
Grants and donations
Grants and donatlons are only included in the SOFA when the charity has unconditional entitlement to
the resources.
Tax reclaims on donations and glfts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they
relate.
Contrartual Income and performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
{v}
Gift5 in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount
actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold
or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as Incoming
resources when receivable.
{vil
Donated services and facllities
These are only included in incoming resources (with an equivalent amount In resources expended)
where the benefit to the charity is reasonably quantifiable, measurable and material. The value place on
these resources is the estimated value to the charity of the seNice or facility received.
{vii) Investment Income
This Is included in the accounts in the period to which it relates.
{viiil Investment gain5 and losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing
investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. It is categorised under the following headings:
Expenditure on charitable artivities comprises those costs incurred by the charity in the delivery
of its artivitie5 and services for its beneficiaries and includes salary costs, support service
expenses, and an apportionment of support costs:
Other expenditure represents those items not falling into the categories above.
16 | Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 March 2021
Llability recognition
Liabilities are recognised where there is a legal or constructive obligation to make payments to third
parties. it is probable that the settlement will be required, and the amount of the obligation can be
measured reliably.
Governance costs
These are shown within charitable artivities and include the costs of preparation and examination of
accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or
constitutional matters.
Grants wlth performance conditions
Where the charity give5 a grant with conditions for its payment being a specific level of service or output
to be provided, such grants are only recognlsed in the SOFA once the recipient of the grant has provided
the specified service or output.
liv}
Grants payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no
conditions to be met relating to the grant whlch remain in the control of the charity.
(v)
Support costs
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and include office costs, governance costs and administrative payroll costs.
They are incurred directly in support of expenditure on the objects of the charity. Where support costs
cannot be direttly attributed to particular headings, they have been allocated to cost of raising funds
and expenditure on charitable activities on a basis consistent with use of the resources. Premises
overheads have been allocated on a basis consistent with the use of the resources. Staff costs and
other overheads have been allocated based on time spent. per capita and activity.
Employee benefits
When employees have rendered service to the charity, sholt-term employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for
that service.
Value Added Tax
The charity is not registered for VAT purposes, therefore expenditure is shown gross of VAT.
17 | Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS Iconvd)
31 March 2021
ASs￿s
Tan8lble Fixed Assets
The cost of tangible fixed assets is their purchase cost. together with any incidental costs of acquisition.
Depreciation is calculated so as to write off the cost of tangible fixed assets. less their estimated residual
Values. on a straight-line basis over the expected useful economic lives of the assets concerned. The
principal annual rates used are as follows:
Equipment
IO% Reduclng balance
In accordance with FRS102, assets under construction are not depreciated untll such times as they are
available for use.
Where the recoverable amount of a fixed asset is found to be below its net book value, the asset is
written down to the recoverable figure and the loss on impairment is recognised in the SOFA.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
investment assets are included at trustees, best estimate of market value.
Leases
Rentals payable under operating leases are Charged to the SOFA on a straight-line basis over the period
of the lease.
Tax
The charity beneflts from various exemptions afforded by tax legislation. It is therefore not liable to
corporation tax on income or gains falling due within those exemptions. Recovery is made of tax
deducted from receipts under gift aid.
Going ton¢ern
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustee5 have consldered the level of funds held and the expected level
of income and expenditure for 12 months from authorising these financial statements. The budgeted
income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a
going concern.
Judgements and key Sources of estimation uncertainty
The following judgements including those involving estimates have been made in the process of
applying the above accounting policies that have had the most significant effect on the amounts
recognised in the financial statements and that have a significant risk of causing a material adjustment
to the carrying amounts of assets and liabiltties Wlthin the next financial year..
18 | Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convdl
31 March 2021
depreclation method and asset useful lives
The estimates and assumptions are reviewed on an ongoing basis considering the current and future
market conditions.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Total
2021
Total
2020
Donation5
EA Fundin8
45,253
45.253
22,445
45,253
45,253
22,445
3. CHARITABLE ACTivrfiES
Unrestrirted
Funds
Restrlcted
Funds
Total
2021
Total
2020
Playgroup Fees
Fundraising
11,883
11,883
12,647
1,237
11,883
11,883
13,884
19 | Page

KILROOT PLAYGROUP
NOTES TO THE AccoUr￿[S (convd)
31 March 2021
4. STAFF COSTS
The total staff cost and employee benefits for the reporting period are analysed as follows..
2021
2020
Wages and salaries
33.290
32,437
The average head count of employees during the year was 312020: 3}
No employee received employee benefits of more than £60.000 during the year12020: 31.
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestrlcted
Funds
Restricted
Funds
Total
2021
Total
2020
Main Activity
Governance costs
37.274
600
37.274
600
41,581
600
37,874
37,874
42,181
201 Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (conyd)
31 March 2021
5. ANALYSIS OF SUPPORT COST5
Unrestricted
Funds
Restr&cted
Funds
Total
2021
Total
2020
Purchases
Wages/Salaries
Rent
Legal & Professional
Insurance
Telephone
Bank Charges
Administration Costs
Depreciation
1,015
33.290
1,384
536
392
90
27
430
iio
1,015
33.290
1,384
536
392
90
27
430
iio
2.402
32,437
4,224
1,555
392
88
26
327
130
37,274
37,274
41.581
6. NET EXPENDITURE
Net Expenditure is stated after charging/lcreditingl:
Total
2021
Total
2020
Depreciation of tangible fixed assets
iio
130
iio
130
211 Page

KILROOT PLAYGROUP
NOTES TO THE Accoupifs Iconvd)
31 March 2021
7. INDEPENDENT EXAMINATION FEES
Total
2021
Total
2020
Fees payable to independent examiner for:
Independent examination of the financial statements
600
600
8. TRUSTEES REMUNERATION AND EXPENSES
The Trustees received no remuneration from the charity during the current or preceding financial years.
9. TKYATION
The charity is entitled to certaln tax exemptions on income and profits from investrnents, and surpluses
on any trading activities carried out in the furtherance of the charity's primary objectives. If these profits
and surpluses are applied 501ely for charitable purposes. The charity is not registered for VAT and.
accordingly, all their expenditure is inclusive of any VAT incurred.
221 Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS Icont'd)
31 March 2021
10. TANGIBLE FIXED ASSETS
Fixture5
& Ftttings
Cost
At be8inning of the year
Additions
Disp05als
At end ofthe year
3,672
3.672
Depreclation
At beginning of the year
Depreciation
Disposals
At end of the year
2,935
iio
3,045
Net book value at beginning of the year
Net book value at end of the year
737
627
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Total
2021
Total
2020
HMRC
104
104
Accruals
3,262
3,262
3,366
3,366
23 |
age

KILROOT PLAYGROUP
NOTES TO THE Accoupifs {conVd)
31 March 2021
12. FUND BALANCES
Fund5 2021
Balance at
start
Income Expenditu surplus / Transfer
re
(Deficit)
Balance
at end
Unrestricted Funds
General fund
10,728
57,136
{37,8741
19.262
29,990
Total
10.728
57,136
137,8741
19,262
29,990
Funds 2020
Balance at
start
Income Expenditu Surplus / Transfer
re
{Deficit)
Balance
at end
Unrestrlcted Funds
General fund
16,580
36.329
142,1811 15.8521
10,728
Total
16,580
36,329
142,1811 {5.5821
10.728
241 Page

KILROOT PiAYGROUP
NOTES TO THE AcCOuTr￿s {conVd)
31 March 2021
13. ANALYSIS OF ASSETS BEnVEEN FUNDS
Unrestricted Restricted Funds
Funds
Total
2021
Fixed A55etS
Net Current Assets
627
29,363
627
29.363
29,990
29.990
Unrestricted Restricted Funds
Funds
Total
2020
Fixed Assets
Net Current Assets
737
9,991
737
9,991
10,728
10,728
14. FINANCIAL COMMITMENT
No contracts had been placed for future capital expenditure at the balance sheet date
15. EfHICAL STANDARDS
In common with many other organisations of our size and nature. we use our independent examiner to
prepare and assist in the preparatlon of the financlal statements.
16. RELATED PARTIES
There were no related party transattions during the year12020: £Nil}.
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