KILROOT PLAYGROUP
Trustees Annual Report and Unaudited Financial Statements
for the year ended 31 March 2023
Registered Charity in Northern Ireland (NIC100433)
Page I I

KILROOT PLAYGROUP
Financial Statements
Year ended 31 March 2023
Contents
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS................................................................................
TRUSTEES, ANNUAL REPORT .
TRUSTEES OF THE CHARITY.......................................................................................................................
REFERENCE AND ADMINISTRATIVE DETAILS...........................................................................................
STRUCTUREAND MANAGEMENT.............................................................................................................
DESCRIPTION AND PURPOSE....................................................................................................................
ACTIVITIES AND OBJEcfivES...................................................................................................................
ACHIEVEMENTS AND PERFORMANCE......................................................................................................
PUBLIC BENEFITSTATEMENT....................................................................................................................
FINANCIAL REVIEW...................................................................................................................................
GOING CONCERN......................................................................................................................................
RESERVES POLICY......................................................................................................................................
RESPONSIBILITIES IN RESPEcf OF THE FINANCIAL STATEMENTS...........................................................
RISK REVIEW..............................................................................................................................................
FURTURE PLANS........................................................................................................................................
INDEPENDENT EXAMINERS REPORT..........................................................................................................11
STATEMENT OF FINANCIAL AcfiviTY (INCLUDING INCOME AND EXPENDITURE ACCOUNT) .................13
BALANCE SHEET...........................................................................................................................................14
NOTESTOTHEACCOUNTS..........................................................................................................................15

KILROOT PLAYGROUP
Year ended 31 March 2023
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 trustee5
Miss 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 2023
TRUSTEES, ANNUAL REPORT
The Trustees present their report and the unaudited financial statements of the charity for the year
ended 31st March 2023. The trustees have adopted the provisions of the Statement of Recommended
Practice (SORP) "Accounting and Reporting by Charities ' (FRS102 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 (FRS 102 Section IA), the charity's governing document, the Charities Act {Northern Ireland)
2008, Charities Act {Northern Ireland) 2013, The Charities (Accounts and Reports) Regulations
(Northern Ireland} 2015 and UK Generally Accepted Practice.
TRUSTEES OF THE CHARITY
The trustees who have served during the year were as follows:
Miss L Keep
REFERENCE AND ADMINISTRATIVE DETAILS
The registered name of the charity is Kilroot Playgroup, charity registration number: NIC100433
Principal office
Eden Commuinty Centre,
42 Beltoy Road
Carrickfergus, BT38 9BH
The trustees
Miss L Keep
Mrs Evelyn Mahood

KILROOT PLAYGROUP
TRUSTEES REPORT
Year ended 31 March 2023
Bankers
Danske Bank
Branch Business
P.0 Box 183
Donegall Square West
Belfast
BTI 6JS
Independent examiner
Simon Hopper F.C.A.
Hopper & Co
6 Doagh Road
Ballyclare
BT39 9BG
STRUCTURE 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 charitvs activities
and finance5 and decide how it will achieve its objettives.
Appointment of trustees
The Chairman and the Trustees recruit and select 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 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 Trustee5
meet to review and to vote on the candidates, suitability for appointment. If there is unanimous
agreement, their names are then proposed for appointment at the next Annual General Meeting.

KILROOT PLAYGROUP
TRUSTEES REPORT {conVd)
Year ended 31 March 2023
DESCRIPTION AND PURPOSE
The committee communicate widely the vision, ethos and strategic direction of the pre-school centre
and ensure strong link5 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.
ACTIVITIES 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 is 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 physically,
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 services inspections
we ensure that we have a well run playgroup and strive to maintain this high standard for many years to
come. Thi5 is a direct 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 {or 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 twice a
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 service achieved and are optimistic that this wil
continue in the future.
The 2023 season started well with Wednesday sessions and group bookings well attended throughout
the year. In June we took part in the Lough Erne regatta having a lot of fun and coming out winners. We
held our own BLS regatta in August, hosting teams from Foyle and Lough Erne, another fun and
rewarding day for all involved. We also supported the Belfast Lough cross the lough swim, the
Carrickfergus Triathlon, disability pride and the Belfast Maritime Festival, a busy year for all involved.
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.
61P2ge

KILROOT PLAYGROUP
TRUSTEES REPORT {conVd)
Year ended 31 March 2023
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 programme)
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
Education in Northern Ireland)- of which their 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 2012) 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 guideline5 - 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 eletted,
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 £3,861 (2022: £6,276) for the year. As at 31 March 2023, the charity has
funds carried forward of £19,853 (2022: £23,714).
GOING CONCERN
The activities of the charity is 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 charity aims to retain unrestritted 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.
7 | Page

KILROOT PLAYGROUP
TRUSTEES REPORT (conVd}
Year ended 31 March 2023
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 {United 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 con51Stently'
observe the methods and principles in the Charities SORP 2019 {FRS102),.
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 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 Charities Act (Nolthern 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 integrity 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 otherjurisdictions.
age

KILROOT PLAYGROUP
TRUSTEES REPORT {conYd)
Year ended 31 March 2023
R15K REVIEW
A review of major risk5 has been undertaken by the Trustees and systems and procedures implemented
to manage identified risks. The principal risks 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.
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 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.

KILROOT PLAYGROUP
TRUSTEES REPORT (convd)
Year ended 31 March 2023
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
Evelyn Mahood
Trustee
IOIPage

KILROOT PLAYGROUP
INDEPENDENT EXAMINERS REPORT
Year ended 31 March 2023
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF KILROOT PLAYGROUP
I report on the financial statements of Kilroot Playgroup for the year ended 31st March 2023 which are
contained within the 2023 Annual Report.
Respective responsibilities of trustees and independent examiner
Kilroot Playgroup's trustees are responsible for the preparation of the financial statements in
accordance with the terms of the Charities 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
64(1) 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
matter5. The procedure5 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 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 {Northern
Ireland) 2008, and
to prepare financial statements which accord with the accounting records in accordance with
Section 64 of the Charities Art (Northern Ireland) 2008 have not been met; or

12) 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

KILROOT PLAYGROUP
STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 March 2023
Note
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Income from:
Donations and legacies
Charitable Activities
33,962
11,381
33,962
11,381
30,266
10,281
Total Income
45,343
45,343
40,547
Expenditure on:
Charitable activities
49,204
49,204
46,823
Total Expenditure
49,204
49,204
46,823
Net Income
(3,861)
(3,861)
(6,276)
Net movement in funds
Funds brought forward
13,861)
23,714
(3,861)
23,714
(6,276)
29,990
Funds carried forward
15
19,853
19,853
23,714
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losse5 recognised during the year.
131Page

KILROOT PLAYGROUP
BALANCE SHEEr
As at 31 March 2023
Note
2023
2022
Fixed Assets
Tangible Fixed Assets
Totsl fixed assets
13
452
532
532
452
Current Assets
Cash and cash equivalents
Totsl current assets
24,207
24,207
27.268
27,268
Creditors: amounts falling due within one year
Total Creditors
14
4,806
4,806
4,086
4,086
Net Current Assets
19,401
23,182
Total Net Assets
19,853
23,714
Funds of the charity
Unrestrirted funds
General funds
Total charity funds
15
19,853
19,853
23,714
23,714
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.
141Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS
for the year ended 31 March 2023
I. ACCOUNTING POLICIES
General information
The charity constitutes 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
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 (FRS102 Section IA}, the charity's governing document, the Charities Act (Northern Ireland)
2008, Charities Act (Northern Ireland) 2013 , The Charities {Accounts and Reports) Regulations {Northern
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 £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 reasonable and prudent judgements and estimates.
FUND ACCOUNTING
The charity has various types of funds for which it is responsible, and which require separate disclosure.
A definition of the variou5 types of funds is as follow5:
Restricted funds comprise la) income from endowment5 which is to be expended only on the restricted
purposes intended by the donor and (bl 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 basis.
151Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS {cont'd)
31 March 2023
Unrestricted fund5 are funds which are expendable at the discretion of the Charity in furtherance of its
objectives. In addition 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 trustees for use in the future.
INCOMING RESOURCES
All incoming resources are included in the Statement of Financial Activities {SoFA) 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 15 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 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 performance condition5 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 unles5 they relate
to a specified future period.
Other income represents income that cannot be reported under the other analysis heading5 provided
within the SOFA.
(i)
Incoming resources with related expenditure
Where incoming resources have related expenditure (as with insurance proceeds) the incoming
resource5 and related expenditure are reported gross in the SOFA.

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (conyd)
31 March 2023
Grants and donations
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 which they
relate.
(iv)
Contractual income and performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
(v)
Gifts 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.
(vi)
Donated services and facilities
These are only included in incoming resource51with 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.
(vii) Investment income
This is included in the accounts in the period to which it relates.
(viii) Investment gains and losses
Thi5 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 heading5:
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery
of it5 activities 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.
171Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convd) .
31 March 2023
(i)
Liability 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 activities and include the costs of preparation and examination of
accounts, the costs of trustee meetings and c05t of any legal advice to trustees on governance or
constitutional matters.
Grants with performance conditions
Where the charity gives a grant with conditions 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.
(iv)
Grants payable without performance conditions
These are only recognised in the accounts when a commitment h35 been made and there are no
conditions to be met relating to the grant which 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 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
overheads have been allocated on a basis consistent with the use of the resources. Staff costs and
other overheads have been 311ocated based on time spent, per capit3 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.
181Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 March 2023
ASSETS
Tangible 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
IOYO Reducing balance
In accordance with FRS102, assets under construction 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 3 recognised stock exchange are valued at market value at the year end. Other
investment a55ets 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
deducted from receipts under gift aid.
Going concern
The financial 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 fund5 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 effett on the amounts
recognised in the financial statements and that have a significant risk of causing a material adjustment
to the carrying amount5 of assets and liabilities within the next financial year:
19 | Page

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (conVd}
31 March 2023
depreciation method and asset useful lives
The estimates and assumptions are reviewed on 3n ongoing basis considering the current and future
market conditions.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Donations
EA Funding
33,962
33,962
30.266
33,962
33,962
30,266
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Playgroup Fees
Fundraising
11,381
11,381
8,818
1,463
11,381
11,381
10,281
20IPage

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS {conYd)
31 March 2023
4. STAFF COSTS
The total staff cost and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salaries
36,223
34,694
The average head count of employees during the year was 3 (2022: 3)
No employee received employee benefits of more than £60,000 during the year12022: 0)
5. EXPENDITURE ON CHARITABLE AcfiviTIES
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Main Activity
Governance costs
48,484
720
48,484
720
46,103
720
49,204
49,204
46,823

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 March 2023
6. ANALYSIS OF SUPPORT COSTS
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
Purchases
WaEes/Salaries
Rent
Insurance
Legal & Professional
Telephone
Bank Charges
Administration Costs
Depreciation
4,046
36,223
6,770
472
667
105
61
60
80
4,046
36,223
6,770
472
667
105
61
60
80
7,021
35,284
2,316
392
703
94
19
179
95
48,484
48,484
46,103
7. NET EXPENDITURE
Net Expenditure is stated after charging/(crediting)".
Total
2023
Total
2022
Depreciation of tangible fixed assets
80
95
80
95
8. INDEPENDENT EXAMINATION FEES
Total
2023
Total
2022
Fees payable to independent examiner for:
Independent examination of the financial statements
720
720

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 March 2023
9. TRUSTEES REMUNERATION AND EXPENSES
The Trustee5 received no remuneration from the charity during 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 primary objectives, 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
Fixtures
& Fittings
Cost
At beginning of the year
At end of the year
3,672
3,672
Depreciation
At beginning of the year
Depreciation
At end of the year
3,140
80
3,220
Net book value at beginning of the year
Net book value at end of the year
532
452
231Dage

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 March 2023
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Total
2023
Total
2022
HMRC
Accruals
104
4702
104
3,982
4,806
4,086
13. FUND BALANCES
Funds 2023
Balance at
start
Income Expenditu Surplus / Transfer
re
{Deficit)
Balance
at end
Unrestricted Funds
General fund
23,714
45,343
(49,204) (3,861)
19,853
Total
23,714
45,343
(49,204) (3,861)
19,853
Funds 2022
Balance at
start
Income Expenditu Surplus / Transfer
re
{Deficit)
Balance
at end
Unrestricted Funds
General fund
29,990
40,547
{46,823) {6,276)
23,714
Total
29,990
40,457
(46,823} (6,2761
23,714

KILROOT PLAYGROUP
NOTES TO THE ACCOUNTS {cont'd)
31 March 2023
14. ANALYSIS OF NET ASSEfs BETWEEN FUNDS
Unrestricted Restricted Funds
Funds
Total
2023
Fixed Assets
Net Current Assets
452
19,401
452
19,401
19,853
19,853
Unrestricted Restricted Funds
Funds
Total
2022
Fixed Assets
Net Current Assets
532
23,182
532
23,182
23,714
23,714
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 as515t in the preparation of the financial statements.
17. RELATED PARTIES
There were no related party transactions during the year (2022: £Nil).
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