KILROOT PLAYGROUP
Trustees Annual Report and Unaudited Financial Statements
for the year ended 31 March 2022
Reglstered Charity in Northern Ireland INIC1004331
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KILROOT PLAYGROUP
Financial Statements
Year ended 31 March 2022
Contents
CHARrrY REFERENCE AND ADMINISTRATIVE DEfAILS....................................,...........................................
TRUSTEES, ANNUAL REPORT........................................................................................................................
TRUSTEES OFTHE CHARITY.........,.............................................................................................................
REFERENCE ANDADMINISTRATIVE D￿AILs...........................................................................................
STRUCTURE AND MANAGEMENT.............................................................................................................
DESCRIPTION AND PURPOSE.................... ................................................................ ..............................
AcfiviTIES AND OBJEcfivES..............,.....................................................................................................
ACHIEVEMENTSAND PERFORMANCE......................................................................................................
PUBLIC BENEFIT STATEMENT....................................................................................................................
FINANCIAL REVIEW...................................................................................................................................
GOING CONCERN ......................................................................................................................................
RESERVES POLICY......................................................................................................................................
RESPONSIBIUTIES IN RESPECT OFTHE FINANCIAL STATEMENTS...........................................................
RISK REVIEW..............................................................................................................................................
FURTURE PLANS...................................................................................................... .................................
INDEPENDENT EXAMINERS REPORT..........................................................................................................Ii
srATEMENT OF FINANCIAL AcnviTY {INCLUDING INCOME AND EXPENDITURE ACCOUNTI ...,.............13
BALANCE SHEET......................................................................................................,....................................14
NOTES TO THE ACCOUNTS..........................................................................................................................15

KILROOT PLAYGROUP
Year ended 31 March 2022
CHARI￿ 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
Miss Lauren Keep
Mrs Evelyn Mahood
Bankers
Danske Bank
Donegal Sq West
Belfast
Co Antrim
BTI 6JS
Independent examlner
Simon Hopper F.C.A.
Hopper & Co
6 Doagh Road
Ballyclare
BT39 9BG
3 | ?age

KILROOT PLAYGROUP
TRUSTEES REPORT
Year ended 31 March 2022
TRUSTEES, ANNUAL REPORT
The Trustees present their report and the unaudited financial statements of the charity for the year
ended 31st March 2022. The trustees have adopted the provisions ofthe Statement of Recommended
Practice ISORPI "Accounting and Reporting by Charities ' IFRS102 Section IA) in preparing the annual
report and financial statements of the charity.
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
Charities Statement of Recommended Prattice 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 IFRS 102 Section IA), the charity's governing document. the Charities Act INorthern Ireland)
2008, Charities Act (Northern Ireland) 2013, The Charities IAccounts and Report51 Regulations
(Northern Ireland) 2015 and UK Generally Accepted Practice.
TRUSTEES OF THE CHARITY
The trustees who have seNed duringthe year were as shown in the paragraph below.
REFERENCE AND ADMINISTRATIVE DETAILS
The registered name of the charity is Kilroot Playgroup, charity registration ￿uMber. NIC100433
Principal office
Eden Commuinty Centre,
42 Beltoy Road
Carrickfergus, BT38 9BH
The trustees
Lauren Keep
Evelyn Mahood
Colleen Campbell
Lauren Hamilton
Colleen Campbell and Lauren Hamilton resigned during 2023.
4 | Page

KILROOT PLAYGROUP
TRUSTEES REPORT
Year ended 31 March 2022
Bankers
Danske Bank
Branch Business
P.0 Box 183
Donegall Square West
Belfast
BTI 6JS
Independent examiner
Simon Hopper F.CA.
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 activitie5
and finances and decide how it will achieve its objectives.
Appointment of trustee5
The Chairman and the Trustees recruit and selert new Trustees 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 govemance ofthe 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 candldates, suitability for appointment. If there Is unanimous
agreement. their names are then proposed for appointment at the next Annual General Meeting.
age

KILROOT PLAYGROUP
TRU5fEES REPORT (wnvdl
Year ended 31 March 2022
DESCRIPTION AND PURPOSE
The committee communicate widely the vision, ethos and strategic direction of the pre-school centre
and ensure strong links With the parents and local community. The committee ensures the groups
financial and human resources are deployed effectively and In the interest of the children.
AcfiviTIES AND OBJECTIVES
We are a local playgroup. who aim to educate children in learning through play. We provide
opportunities for children to discover that learning 15 fun. play is a vital art of development for a young
children. Attending our playgroup. a child can acquire the skills to help them develop physlcally.
intellectually, 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 learn to control their own behaviour, feel good about themselves,
become independent and responsible. Through annual early years, DENI and social servlces inspettions
we ensure that we have a well run playgroup and strive to maintain this high standard for many years to
come. This is a direct benefit to the children and families who attend the playgroup currently but also
our future intake of children in the comrnunity. The playgroup is ran by a committee lor trustees), with
Chairperson. 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￿ice
term and is responsible for ensuring that the playgroup complies with its aims 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 servSce achieved and are optimistic that this wil
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 attivities will contribute to the alms and
objectives they have set out.
6 | Page

KILROOT PLAYGROUP
TRUSTEES REPORT (convd)
Year ended 31 March 2022
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 dirertly benefits the children in their transition to their choice of primary school in the
area. This benefit is evidenced through yearly inspections by social service5 and DENI (Department of
Education in Northern Irelandl- of which their procedures we adhere to, I'The p12ygroup 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 purp05e5, the children are then well equipped
and prepared to cope with moving into primary school education. which in turn a150 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 benefit from our purposes. Every year new committee members are elected,
due to the new intake of children and so this is an inevitable, but necessary private benefit in order to
keep the organisation running.
FINANCIAL REVIEW
The charity returned a deficit of £6,27612021: Surplus £19,262) for the year. As at 31 March 2022, the
charity has funds carried forward of £23.71412021- £29.9901.
GOING CONCERN
The activities of the charity 15 dependent on ongoing fundraising activities. 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 POLICY
The charlty aims 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 altern2tive funding. The charity has maintained this level of
funding throughout the year.

KILROOT PLAYGROUP
TRusfEES REPORT {conVd)
Year ended 31 March 2022
RESPONSIBILITIES IN RESPEcf OF THE FINANCIAL STATEMENTS
The trustees are responsible for preparing the Trustees ' Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally
Accepted Accounting Practice).
Charity law requires 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 IFRS102J:
make judgements and accounting estimates that are reasonable and prudent..
state whether applicable UK Accounting Standards have been followed , subjett to any material
departures disclosed and explained in the financial statements- and
prepare the financial statements on the going concern basis unless it is 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 financial
statements comply with the Charities Act (Northern Ireland) 2008 and Charitie5 Act INolthern Ireland)
2013 and Charities (Accounts 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 detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrty of the charity and financial information
included on the charity's website. Legislation in the United Kingdom governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
8 | JaEe

KILROOT PLAYGROUP
TRUSTEES REPORT Iconvd)
Year ended 31 March 2022
RISK REVIEW
A review of major risks has been undertaken by the Trustees and 5yStems and procedures implemented
to manage identified risks. The principal risks are in relation to the likelihood of reputation31 damage
and financial risks associated with the expettation 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.
FURTURE PLANS
It is the Trustees, intention to develop the present activities 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 financlal statements is aware:
there 15 no relevant 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.

KILROOT PLAYGROUP
TRUSTEES REPORT (convd)
Year ended 31 March 2022
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
Trustee
eep
Evely
Mahood
Trustee
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KILROOT PLAYGROUP
INDEPENDENT EXAMINERS REPORT
Year ended 31 March 2022
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF KILROOT PLAYGROUP
I report on the financial statements of Kilroot Playgroup for the year ended 315t March 2022 which are
contained within the 2022 Annual Report.
Respective responsibilitie5 of trustees and independent examiner
Kllroot Playgroup's trustees are responsible for the preparation of the financial statements in
accordance with the term5 of the Charitles Act (Northern Irelandl 2008.
Kilroot Playgroup's trustees consider that an audit is not required under section 65121 lauditl of the
Charltles Art (Northern Ireland) 2008 for the year and that an independent examination under settion
64{11 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 independent examiner's report
My examination was carried out under Section 65 of the Charities Act (Northern 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 glven by the financial statements.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
111 which gives me reasonable cause to believe that in any material respect the requirements:
to keep proper accounting records in accordance with Section 63 of the charities Act INorthern
Irelandl 2008, and
to prepare financial statements whith accord with the accounting record5 in accordance with
Section 64 of the Charities Act (Northern Irelandl 2008 have not been met- or
111 Page

121 to which, in my opinion. attention should be drawn in order to enable a proper understanding of the
financial statements to be reached.
S Hopper FCA
Partner
Hopper & Co
19 July 2024
121 ?age

KILROOT PLAYGROUP
srATEMENT OF FINANCIAL AcfiviTY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 March 2022
Note
Unrestricted
Funds
Restrlcted
Funds
Total
2022
Total
2021
Incomefrom:
Donations and legacies
Charitable Attivities
30,266
10.281
30,266
10,281
45,252
11,883
Total Income
40,547
40.547
57,136
Expenditure on:
Charitable activities
46.823
46,823
37,874
Total Expendlture
46,823
46,823
37.874
Net Income
16.2761
16,2761
19,262
Net movement in funds
Funds brought forward
16,2761
29,990
16.276}
29,990
19,262
10.728
Funds carried forward
15
23,714
23,714
29,990
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
13 | Page

KILROOT PLAYGROUP
BALANCE SHEET
As at 31 March 2022
Note
2022
2021
Flxed Assets
Tangible Flxed Assets
Totsl fixed assets
13
532
627
532
627
Current Assets
Cash and cash equivalents
Total Current assets
27,268
27,268
32,729
32,729
Creditors: amounts falling due within one year
Total Creditors
14
4,086
4,086
3.366
3,366
Net Current Assets
23,182
29,363
Total Net Assets
23,714
29,990
Funds of the charity
Unrestricted funds
General funds
15
23,714
23,714
29.990
29,990
Total charity funds
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
Evelyn Mahood
Trustee
The notes on pages 14 to 25 form part of these financial statements.
141 page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS
for the year ended 31 March 2022
I. ACCOUNTING POLICIES
General information
The charity constitutes a public benefit entity as defined by FRS 102. The address of the principal offfice
is Eden Community Centre. 42 Beltoy Road, Carrickfergus, BT38 98H.
ststement of compliance
The financial statements have been prepared in accordan￿ with the accounting policies set out in
notes 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 and Republic of
Ireland IFRS102 Section IA), the charity's governing document, the Charities Act INorthern Ireland)
2008, Charities Act INorthern Irelandl 2013 . The Charities {Accounts and Reports) Regulations INorthern
Ireland) 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 El.
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 reasonable and prudentjudgements and estimates.
FUND ACCOUNTING
The charity ha5 various types of lunds for which it is responsible, and which require separate disclosure.
A definition of the various types of funds is as follows:
Restritted funds comprise (al income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ibl revenue donations or grants for a specific charitable activity
intended by the donor. Where these funds have unspent balances, interest on their pooled investment
is apportioned to the Individual funds on an average balance ba515.
15 | Page

KILROOT PLAYGROUP
NOTES TO THE AcCOuP￿ {cont'd)
31 March 2022
Unrestricted funds are funds which are expendable at the discretion of the Charity in furtherance of its
objectives. In addition to expenditure on actiwties such funds may be held in order to finance capital
investment and working capital.
Designated funds are general funds set aside by the trustees for use in the future.
INCOMING RESOURCES
All incoming resources are included in the Statement of Financial Attivities {SoFAI 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 basis.
The charity recelves grants in respect of support service5. Income from government and other grants are
recognised at fair value when the charity has entitlement after any performance 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 arnount5 are deferred. Revenue grants are credlted to incoming
resources on the earlier date of when they are received or when they are receivable unless they relate
to a specified future period.
Other income represents income that cannot be reported under the other analysis headings provided
within the SOFA.
Incoming resources with related expenditure
Where iNcoming resour￿$ have related expenditure las with insurance proceeds} the incoming
resources and related expenditure are reported gross in the SOFA.
16 | Qage

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convdl
31 March 2022
Grants and donation5
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to
the resources.
Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to whlch they
relate.
(iv)
Contrartual income and performance rel￿ed grants
This is only included in the SOFA once the related goods or services have been delivered.
Iv)
Gifts in kind
Glfts in kind are accounted for at a reasonable estimate of their value to the charity or the amount
actually realised. Grfts 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.
{vi}
Donated servlces and facilities
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 service or facility received.
{viil Investment income
This is included in the accounts in the period to which it relates.
(viil) Investment gain5 and losses
Thls 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 UABILITIES
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 charltable activitie5 comprises those costs incurred by the charity in the delivery
of its activities and services for its beneficiaries and includes salary costs. SUPPOrt service
expense5, and an apportionment of support C05ts-
Other expenditure represents those items not falling into the categories above.
171 Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUi¥trs {conVd)
31 March 2022
Liablllty recO￿lt10n
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 activities 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 With perforrnan￿ conditlons
Where the charity gives a grant with condition5 for its payment being a specific level of service or output
to be provided, such grants are only recognised In the SOFA once the recipient of the grant has provided
the specified service or output.
{ivl
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 which remain in the control of the charity.
Iv)
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 admlnistrative payroll costs.
They are incurred directly in support of expenditure on the object5 of the charity. Where support costs
cannot be directly 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
overhead5 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 entltled are recognised at the undi5counted amount expected to be paid in exchange for
that service.
Value Added Tax
The charity is not registered for VAT purpose5, therefore expenditure is shown gross of VAT.

KILROOT PLAYGROUP
NOTES TO THE AccouTrifs {conYd)
31 March 2022
ASSETS
Tan8ible Fixed A55ets
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, le55 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% Reducing balance
In accordance with FRS102, a55ets under construrtion are not depreciated until 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 benefits 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
dedurted from receipts under gift aid.
Golng concern
The financlal statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered 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
golng 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 liabilities within the next financial year-
19 | Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convdl
31 March 2022
depreciation method and asset useful live5
The estimates and assumptions are reviewed on an ongoing basis considering the current and future
market conditions.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Fund5
Total
2022
Totsl
2021
Donations
EA Funding
30,266
30,266
45,2S3
30,266
30,266
45,253
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restrlcted
Funds
Total
2022
Total
2021
Playgroup Fees
Fundraising
8,818
1,463
8,818
1.463
11,883
10,281
10,281
11,883
20 | Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS Iconvd)
31 March 2022
4. STAFF COSTS
The total staff cost and employee benefits for the reporting period are analysed as follows:
2022
2021
Wages and salaries
34,694
33.290
The average head count of employees during the year was 312021: 31
No employee received employee benefits of more than £60,oc￿ during the year12021- £Nil}.
5. EXPENDITURE ON CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Totsl
2022
Total
2021
Main Activity
Governance costs
46,103
720
46,103
720
37,274
600
46,823
46,823
37,874
21 | Page

KILROOT PLAYGROUP
NOTES TO THE AccouTrifs Iconvdl
31 March 2022
6. ANALYSIS OF SUPPORT cosrs
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Purchases
Wages/Salaries
Rent
Insurance
Legal & Professional
Telephone
Bank Charge5
Administration Costs
Depreciation
7,021
35,284
2,316
392
703
94
19
179
95
7,021
35.284
2,316
392
703
94
19
179
95
1.015
33,290
1,384
536
392
90
27
430
iio
46,103
46.103
37,274
7. INDEPENDENT EXAIIAINATION
Total
2022
Total
2021
Fees payable to independent examiner for:
Independent examination of the financial statements
720
600
8. NET EXPENDITURE
Net Expendlture is stated after chargingllcrediting):
Total
2022
Total
2021
Depreciation of tangible fixed assets
95
iio
95
iio
22 | Page

KILROOT PLAYGROUP
NOTES TO THE Accoufrifs {conVd)
31 March 2022
9. TRUSTEES REMUNERATION AND EXPENSES
The Trustees received no remuneration from the charity durlng the current or preceding financial years.
10. TAXATION
The charity is entitled to certain tax exemptions on income and profits from investments, and surpluses
on any trading activities carried out in the furtherance of the charity's prirnary objertives. if these profits
and surpluses are applied solely for charitable purposes. The charity is not registered for VAT and,
accordingly* all their expenditure is inclusive of any VAT incurred.
11. TANGIBLE FIXED ASSETS
Flxtures
& Fittings
Cost
At beginning of the year
At end ofthe year
3,672
3.672
Depreciation
At beginning of the year
Depreciation
At end of the year
3,045
95
3.140
Net book value at beginning of the year
Net book value at end of the year
627
532
23 | Dage

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS {cont'd)
31 March 2022
12. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR
Total
2022
Total
2021
HMRC
Accruals & Deferred income
104
3,982
104
3,262
4,086
3,366
13. FUND BALANCES
Funds 2022
Balance at
start
Incorne Expenditu Surplus / Transfer
re
(Deficit)
Balance
at end
Unrestritted Funds
General fund
29,990
40,547
146,8231 16,2761
23,714
Total
29,990
40.547
146,8231 16,2761
23,714
Funds 2021
Balance at
start
Income Expendltu Surplu5 1 Transfer
re
(Deficit)
Balance
at end
Unrestricted Funds
General fund
10,728
57,136
137,8741
19.262
29,990
Total
10,728
57,136
137.8741
19,262
29,990
241 Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 March 2022
14. ANALYSIS OF ASS￿5 BETWEEN FUNDS
Unrestritted Restricted Funds
Funds
Total
2022
Fixed Assets
Net Current Assets
532
23.182
532
23.182
23.714
23.714
Unrestrirted Restrirted Funds
Funds
Total
2021
Fixed Assets
Net Current Assets
627
29.363
627
29,363
29.990
29,990
15. FINANCIAL COMMITMENT
No contracts had been placed for future capital expenditure at the balance sheet date
16. ETHICAL STANDARDS
In common with many other organisations of our size and nature, we use our independent examiner to
prepare and assist in the preparation of the financial statements.
17. RELATED PARTIES
There were no related party transactions durlng the year12021: £Nill.
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