Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
statement of Financial Activities
{including income and expenditure account)
Year ended 31 March 2022
2022
Reslricled
funds Total funds Totsl funds
2021
Unreslricled
funds
Note
Income and endowments
Oonalions and legacies
other trading activities
Other income
60,276
60,276
3,679
4,221
45,563
6,535
12.283
3,679
4,221
Total income
7,900
60,276
68,176
64,381
Expenditure
Expenditure on charitable activities
Total expenditure
3,184
3,184
66,787
66,787
69.971
62.848
62,848
69,971
Net lexpenditurellincome and net
movement in funds
4.716
16,511}
11,7951
1,533
Reconciliatlon of funds
Total funds brought forward
Total funds carried forward
14.1331
583
72,806
68.673
66,878
67,140
68,673
66,295
The slalement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on paggs 7 to 14 fomi part of these financlal statem•nts.

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
14
56.548
62,691
Current assots
Cash al bank and in hand
13,938
9,061
Creditors: amounts falllng due within one year
Net ¢urrent assets
15
3,608
3,079
5,982
10,330
66.878
Total assets less current liabilitles
68,673
S8,673
Net assets
66,878
Funds of the charlty
Reslricled funds
Unrestricted funds
66,295
583
72,806
14,133)
68,673
Total charlty funds
17
66.878
For the year ending 31 March 2022 the charity was entitled lo exemption from audit under section 477
of the Companies Act 2006 relating lo small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of ils financial statements for the
year in question in accordance with se¢lion 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial slaternents have been prepared in accordance with the provisions applicable lo
companies subject lo the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 28
February 2023, and are signed on behalf of the board by..
Mrs S Murray
Twstee
The notss on pages 7 to 14 fom) part of these fin4nclal statements.

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2022
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in N.
Ireland and a registered charity in Northerri Irel8nd. The address of the registered office 1$ 8
Point Road. BALLYKINLAR, Downpatrick, County Down, 8T30 8AS.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102. 'The Financial
Reporting Standard applicabSe in the UK and the Republic of Ireland., the St8temenl of
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Companies Act 2006.
Accountlng pollcles
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured al fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the enlily.
Golng concern
There are no material uncertainties about the charity's ability to Continue.
Dlsclosure exemptions
No transactions ocurred requiring disclosure under the financial instruments legislation.
Judgements and key sources of estimatlon uncertainty
There were no items of uncertainty requiring the exercise of judgement.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the Iruslees for particular future project or
commitment.
Reslricled funds are subjected to reslriclions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Notes to the Financial Statements (conllnuedj
Year ended 31 March 2022
Accounting pollcles (contlnuedj
Incoming resour¢¢s
All incoming resources are included in the statement of financial activities when enlillemenl has
passed lo the charity., il is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied lo particular categories of income.
inwme from donations or grants is recognised when there is evidence of enlillemenl to the
gift, reeeipl is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and enlillement is established.
income from donated goods is measured al the fair value of the goods unless this 1$
impractical to measure reliably. in which case the value is derived from the cost lo the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of serviees is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it lo be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resour¢e$ oxpended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which il relates..
expenditure on raising funds includes the costs of all fundraising activities, events.
non-charilable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of its beneficiaries, including those
support costs and cos15 relating lo the governance of the charity apportioned lo charitable
aclivilies.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitsble activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly lo that activity. Shared costs are apportioned
between the activities they contribute lo on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently slated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded al the fair value at the dale of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2022
A¢countlng policles (¢ontlnued)
Tangible assets (continued)
An increase in the carrying amount of 8n asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless il reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses.
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreclation
Depreciation is calculated so as to write off the cost or valuation of an 8ssel, less ils residual
value, over the useful economi¢ life of that asset as follows..
Buildings
Fixtures & fittings
40A slraighl line
15D/o straight line
150/0 straight line
Impairment of fixod assets
A review for indicators of impairment is carried out at each reporting date, with the ￿COVerable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal al each reporting dale.
For the purposes of impairment testing, when il is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unil lo which the asset belongs. The cash-generaling unit is the smallest
identifiable group of assets that includes the asset and generates ¢ash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition dale, allocated lo each of the cash-generating units that are expected lo benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned lo those units.
Flnancial Instruments
A financial asset or a financial liability 15 recognised only when the charity becomes a party lo the
contractual provisions of the instrument.
Basic financial instruments are initially recognised al the amount receivable or payable including
any related transaction costs,
Current assets and current liabilities are subsequently measured al the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortlsed cost.

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Notes to the Financial Statsments (conllnued)
Year ended 31 March 2022
Accounting poll¢ies (condnuedj
Financial instruments (contlnued)
Where investments in shares are publicly traded or their fair value can othenNise be measured
reliably, the inveslrnent is subsequently measured al fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
other financial instruments, including derivatives, are initially recognised al fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not 8 market rate, in which case the asset is measured al the present value of the future
payments discounted at a mad(et rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured al fair value, with any changes
recognised in the statement of financial aclivilies. with the eX￿pIlOn of hedging instruments in a
designated hedging relationship.
Financial assets that are measured al cost or amortised cost are reviewed for objective evidence
of impairment al the end of each reporting date. If there is objective evidenee of impairment, an
impairment loss is recognised under the appropriate heading in the statement of fi'nancial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financi81 assets are
either assessed individually or grouped on the basis of similar credit risk characleriskn'cs.
Any reversals of impairment are recognised immediately, to the exlenl that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contributlon plans
Contributions lo defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the exlenl
that the prepayment will lead to a reduction in future payments or a cash refund.
When ¢onlribulions are not expected lo be settled wholly within 12 months of the end of the
reporting dale in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Limited by guarantee
The company is limited by guarantee, not having share capital.
Donatlons and lega¢ies
Unreslricled
Funds
Restricted Totsl Funds
Funds
2022
Donations
Donations (FRI
10-

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2022
Donations and legacles (contlnued)
Unreslricled
Funds
Restricted Total Funds
Funds
2022
Grants
S.E.E.L.B.-Gmnts receivable
Early Years- Grants receivable
Special Needs Gls
Big Lollery fund
Equiprllent grants
35,539
11,338
2,063
9,996
1,340
35,539
11,338
2,063
9,996
1,340
60,276
60,276
Unrestricted
Funds
Reslricled Total Funds
Funds
2021
Donations
Donations (FRI
8,043
8,043
Grants
S.E.E.L.B.-Granls receivable
Early Years- Grants receivable
Special Needs Gts
Big Lollery fund
Equipment grants
37,520
37.520
8,043
37,520
45,563
Other trading activities
un￿$1￿Cted Total Funds Unreslricled Total Funds
Funds
2022
Funds
2021
Fees
3,679
3,679
6,535
6,535
Other income
Unrestricted
Funds
Reslricled Total Funds
Funds
2022
Other income
4,221
4,221
Unre51ricted
Funds
Reslricled Total Funds
Funds
2021
Other income
547
11,736
12,283
11

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarante8
Notes to the Financial Statements (continued)
Year ended 31 March 2022
Expenditure on charitable activitie8 by fund type
Unrestricted
Funds
Reslricled Total Funds
Funds
2022
Support costs
3,184
66,787
69,971
Unrestricted
Funds
Reslricled Total Funds
Funds
2021
Support costs
4,146
58,702
62,848
Expendituro on charltable actlvities by activity type
Support Total funds
costs
2022
Total fund
2021
Playgroup activities
Property Fund
Governance costs
61,372
6,143
2,456
69,971
61,372
6,143
2.456
55,415
5,661
1,772
62,848
69.971
10. Net (expendlturellincomo
Nel lexpenditure)lincome is slated after chargingl{crediting)'.
2022
2021
Depreciation of tangible fixed assets
6,143
5,661
11. Indepondent examlnation fee$
2022
2021
Fees payable lo the independent examiner for..
Independent examination of the financial stslements
1,500
1,740
12. Staff costs
The lolal staff costs and employee benefi'ts for the reporting period are analysed as follows..
2022
2021
Wages and salaries
Employer contributions to pension plans
48.963
1,182
50,145
42,025
847
42,872
-12-

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Notes to the Financial Statsments Icontlnued)
Year ended 31 March 2022
12. Stsff costs (¢onllnuedJ
The average head count of employees during the year was 312021.. 41. The average number of
full-time equivalent employees during the year is analysed as follows..
2022
No.
2021
No.
Number of staff - Administrative
No employee received employee benefits of more than £60,000 during the year12021'. Nill.
13. Trustge remuneratlon and expenses
Mrs Stephanie Murray, a trustee of the charity, received remuneration of £16,646 in the year to
31.03.202212021.. £16,646) in her capacity as a full lime employee.
14. Tangible flxed assets
Land and Fixtures and
buildings
fillings
Equipment
Total
Cost
At 1 Aprll 2021 and 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
141,531
20,913
2,409
164,853
81,250
5.661
20.912
102,162
6,143
108,305
482
86,911
20,912
482
Carrylng amount
At 31 March 2022
54,620
1,927
2,409
56,548
62,691
Al 31 March 2021
60,281
15. Creditors: amounts falllng due withln one year
2022
2021
Accruals and deferred income
Social security and other taxes
Other creditors
2,260
1,342
2,500
465
114
3,608
3,079
16. Pensions and other post-retirement benefits
Defined contributlon plans
The amount recognised in income or expenditure as an expense in relation to defi'ned
contribution plans was £1,18212021'. £8471.
13-

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Notes to the Financial Statements (conrfnued)
Year ended 31 March 2022
17. Analys1$ of charitable funds
Unrestricted tunds
Al
1 April 2021
At
31 March 202
Income Expenditure
General funds
14,133}
7,900
(3,1841
S83
Al
1 April 2020
At
Income Expenditure 31 March 2021
General funds
115,112}
15,125
14.1461
14,1331
Restricted funds
At
31 March 20
22
At
1 April 2021
Income Expenditure
Restricted Fund 1 Playgroup projects
Restricted Fund 2 -Property fund
11,5861
74,392
72,806
60,276
1606441
(6,1431
166,7871
11,954))
68,249
66,295
60,276
At
1 April 2020
At
Income Expenditure 31 March 2021
Reslricled Fund 1 Playgroup projects
Restricted Fund 2 -Property fund
7,860
74,392
49,256
158,7021
11,586}
74,392
82,252
49,256
(58.7021
72,806
14-

Ballykinlar Cross Community Pre-school Playgroup Limited
Company Limited by Guarantee
Notes to the Financial Ststements (contlnued)
Year ended 31 March 2022
18. Analysls of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
62,691
6,683
13,0791
66,295
62,691
7,266
13.0791
66,878
583
583
Unrestricted
Funds
Reslricled Total Funds
Funds
2021
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
65,943
6,864
65,942
6,864
14,1331
68.673
14,1331
14,1331
72,806
15-