K MAGILL & COMPANY ' P.11 .4CC,C}l Tlxl'l'A]K;I"S Com an Chari Number: N1035329 Number: 100825 Ball awle Earl Years Ltd IA company Ilmlted by guarantee, not h•vlng a share capltall Annual Re ort and Unaudited Financial Statements for the financial ear ended 31 March 2023 'Accountinsforyourfyture" CHARTERED ACCOUNTANTS BALLYGAWLEY | DUNGANNON I BELFAST | www.magillaccountants.co.uk
Ballygawley Early Years Ltd (A company limited by guarantee, not having a share capital) CONTENTS
| Page | |
|---|---|
| Directors' and Other Information | 3 |
| Directors' Annual Report | 4-5 |
| Statement of Directors' Responsibilities and Declaration on Unaudited | 6 |
| Financial Statements | |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 13 |
| Supplementary Information relating to the Financial Statements | 15 |
2
Ballygawley Early Years Ltd IA company limiled by guarantee. not havlng a shar• capltall DIRECTORS. AND OTHER INFORMATION Dlr•¢tors Mrs. Caroline Buchanan (Appointed 31 December 20221 Mrs. Katie Erskine Mrs. Suzanne Lynch (Appointed 31 December 20221 Mrs. Jane McAnenly IResigned 31 December 20221 Charity Number In Northem Ireland 100825 Company Number N1035329 Registered Offlce and Prlnelpal Addre88 Fairfield House Main Street Ballygawley Co. Tyrone BT70 2HD Northern Ireland Independent Examlner K Magill and Company Chartered AOUntants 2 Church Street Ballygawley DungannDn Co. Tyrone BTTO 2HB Northem Ireland Bankers Dansk8 Bank 5* Markol Square, Dungannon Co Tyrone BT70 1AB Norihem Ireland
Ballygawley Early Years Ltd IA company limited by guarantee, not having a share eapital) DIRECTORS. ANNUAL REPORT for the financial year ended 31 March 2023 The directors present their Directors, Annual Report, combining the Directors, Report and Trustees, Report, and the unaudited financial statements for the financial year ended 31 March 2023. The financial statements are prepared in accordance wtth the Companies Act 2006, FRS 102 'The Financial Reporting Standard applic8ble in the UK and Republic of Ireland" and Accounting and Reporting by Charities.. Slalemenl of Recommended Practi applicable to charities preparing their finan¢ial slalements in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021. The Directors, Report contains the infomialion required to be provided in the Directors, Annual Report under the Statement of Recommended Practice ISORPI guidelines. The directors of the company are also charity Iruslees for the purpose of charity18w and under the company's constitution are known 8$ members of the board of trustees. In this report the dir6Ctors of Ballygawley EaTly Years Ltd presént a summary of ils purpose, governan, 8clivilies, achievements and finances for the financial year 31 March 2023. The company 1$ a registered tharity and henc8 the report and results are presented in a fomi which complk?S With the requirements of the Companies Act 2006 and, although not obliged lo comply with the Statement of Recommended Pr8Ctic8 applicable in the UK and Republic of Ireland FRS 102, the organisalion has implemented ils recommendations where relevant in these fln8n¢Sal statements. Mlsslon, ObJe¢tlve$ and Stratogy M1881on Ststement Ballygawley Early Years p¢Dvides pre-school education, play and leaming experiences to children aged 3 and 4 in the Ballygawley area. Children attend playgroup every day for one of either 2 se85ion8 which both last 2 hours 30 minutes. Charitable purpose Ballygawley Early Years Limiled's purpose is to promote play based learning environments for all children under slatulory School age in Ballygawley and the surrounding environs in County Tyrone without distinction of age, gender, marital status, disability, sexual orientation, n8tionaltty, 8lhnic idenlily, political or ligiouS opinion, by associating the $latulory aulhorilies, community and voluntary organisations and the inhabi18nts in a common effort lo advance edu¢alion, and in partilar,. lal To 8dvanr£ the education of the beneficlaries by the provision of safe and 8a118fying group play, wllh the rights of parenlslcarers to lake responsibility for and to promote the preservation of health to the beneficiaries. (bl T0 8UPPOrt the vision and values of Early Years Icl To advance any other exclusively charitab18 purpose as the dlrectors may, from timè to time, decide in accordance with the law of Charity Public benefit The trustees believe that both elements of the public benefit requirement are satisfied, The direct benelit flowing from this purpose is that children at this stage have a safe, healthy and stimulating environment in which they can learn through play and each child will be helped to develop their own unique set of qualities and talents to their full potential. Thes8 ben6fi1s can be evideneéd by feedback from the parents. by detailed observations and assessments carried out by staff and by 8xlèrnal insp8clions from thé education dapartmenl and soci81 services. Thè purpose of the playgroup is beneficial and there is no ham flowing from the purpose. Thé bènéficiaries of the purpose are the children who atteThJ the playgroup. Preservation of heallh The benficiaries receive a healltr snack during their session whlch encourages healthy eating at a young age. parenlslcarers are irsformed of any health-related information relevant to children at this stage and the playgroup liaises with social services and other health officials in regard to making the health and development of children a priorily.These benefits can be eVIdend by feedback from parents, record8 kept of the children and also by exlemal inspections by social serViS and Other health officials. Benefrts to trustees A private benefit lo trustees and staff may arise from training in good govemance, finance, child prolection, first aid, el¢. Through this training, skills and experience are acquired which are transferrable to other settings. These benefits are incidental and necessary, because to ensure standards of care are achieved the training musl be fulfilled, Certificates re]Ved upon o)mplelion are pul on public display.
Ballygawley Early Years Ltd IA company Ilmlted by guarantea, not havlng a shar6 eapltall DIRECTORS. ANNUAL REPORT for the financial year ended 31 March 2023 Financial Review During the year ended 31 March 2023. Ballygawley Early Years Limited prOdud a deficil of £73712022 - £8,600). Al the year end. Ballygawley Early Years Limited had lotsl funds of £84,39412022.' £85,131). It is the policy of Ballygawley Early Years Limited to retsin a level lo cover any unfooseén expenditure and allow the charity to continue in operation. The directorsllwstees do nol foresee any financial issues in the foreseeable fijture. Flnanclal Results Al the end of th8 financial year the company has assèts of £86,591 12022 £87,226) and liabilities of £2,197 {2022 £2.0951. The net assets of the company have decreased by £17371. D1ctOrS The directors who seNed throughout the financial yèar. except as noted, were as follows: Mrs. Caroline Buchanan (Appointed 31 December 20221 Mrs. Katie Erskine Mrs. Suzanne Lynch (Appointed 31 December 2022) Mrs. Jane McAnenly (Resigned 31 Decémber 2022} Compllance wlth Sector-wlde Leglslatlon and Standards The company engages pro-actively with legislation, stsndard$ and ¢odes which are developed for the sector. Ballygawley Early Years Ltd subscribes lo and is compliant with the following.. The Companies Act 2006 The Charities SORP {FRS 1021 Approved by the Board of Dlrectors on 18 Do¢ember 2023 and 8lgned on Its behalf by: Ine Buc . Katle Eraklne Dlrector Dlrector
Ballygawley Early Years Ltd IA company Ilmlted by guarantee. not havlng a share capltsll STATEMENT OF DIRECTORS, RESPONSIBILITIES AND DECLARATION ON UNAUDITED FINANCIAL STATEMENTS for the financial year ended 31 March 2023 General responslbllltles The directors are responsible for preparing the financial stslemenls in accordan with applicable law and regulations. Company law requires the directors to prepare financial ststsmenls for each financial year. Under that law the dire¢tors have eleded to ppare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl including FRS 102 "The Financial Reporting Standard applicablè in th& UK and Republic of Ireland" Section 1A Ismall Entities}. Under company law the dIreOr$ musl not approve the financial statements unless they are satisfied that they give a true and fair view of the stale of affairs of the company and of the surplus or deficit of the company for that perifr In preparing these finanaal slalemenls. the d1ctOrS are required to-. select suitable accounting policies and apply them consistently., make judgements and estimates that are reasonable and prudent., stale whether the financial slalemenls have been prepad in accordance with the relevant financial reporting framewort, identify those standards, and note the effect and the reasons for any material departure from those stsndards., and prepare the finanaal statements on the going concern basis unless It is Snappropriats to presumé that the company will continue in operation. The d1ctOrS confim that they have complied with the above requirements in preparing the financial 8latement5, The directors are responsible for keeping adequate acxounting reeA)rd8 that are sufficient to show and explain the company's transadions and dis¢l0ge with reasonable accuracy at any lime the financial position of the company and enable them lo ensure that the financial statements comply with. They are also responsible for 88feguarding the assets of the (x)mpany and hen for tsking reasonable $lèps for the prevention and detection of fraud and other irregularities. Dlro¢tors' d•¢larntlon on unaudlt8d flnancSal statements In relation lo the financial statements comprising the Slalem8nt of Flnancial Acllvities (incorporating an Income and Expenditure A¢¢ounll, the Balance Sheet and the related not88. Thè directors apprové these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements undedying them. They have teen prepared on the golng concem basis on the grounds that the charity will continue in operation. The directors confirm that they have made available lo K Magill and Company, Chartered Accounlanls, all the company's accounting re¢ords and provided all Ihe information, books and documents necessary ft)r the Gompilalion of the financial statements. The directors confirn that to the best of their knowledge and belief, the accounting records flect all the transactions of the company for the financlal year ended 31 March 2023. Approved by the Board of Dlrectorn on 18 Decembèr 2023 and 81gnod on Its behalf by: arollne Dlrector anan Mr8. Katlo E Dlrector Ine
Ballygawley Early Years Ltd IA company limited by guaranteo. not havlng a sharé eapltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF BALLYGAWLEY EARLY YEARS LTD We have examined the financial statements of Ihe company for the financial year ended 31 March 2023, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), Ihe Balance Sheet and the related notes. This report is made solely to thé company's member5, as a body. in accordanc8 Wrth Chapter 3 of Part 16 of the Companies Act 26. Our work has been undertaken so that we might compile the financial slalemenls that we have been engaged to compile, report lo the Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent pormilled by law, we do not accept or assume respon8ibllily to anyone other than the company and the company's members, as a body, for our work, or for this report. Respectlve sponSIbIlItIeS of dlractors and èxamln8r The company's trustees (who ar8 also the diréctors of tha company for th8 purposes of company lawl are responsible for the pparatiOn of the financial slalements in accordance with the requirements of the Companies Act 2006, The company's directors consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent éxamination is required. 11 is our rèsponsibility lo.. examine the financial slalernenls under section 65 of the Charitles Act., follow the procedures laSd down by the general Directions given by the Charlly Commlssion for Northem Ireland under section 65191{bl of the Charities Act., and stale whether particular matters have ¢ome to our attention. Basls of Independent examIne8 report We have examined your company financial statements as required under section 65 of the Charities Act and our examination was carried oul in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the Charities Act. An examination includes a VIeW of the accounting CordS kept by the company 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 explanation8 from the directors conceming any sueh matters. The pr¢)cedur88 undertaken do not provide all the eviden that would be required in an audit and consequently no opinion is given as to whether the qccounts present a 'lru& and falr, vlew and the report is limited lo those mallers set out in the Statement below. In connection wllh our examination, no matter ha3 come to our attention whlch giv&s us cause to belSeve that in, any material respect.. accounting record8 were not kept in ac¢ordan¢e with section 386 of the Companiè8 Act 2006 the fir¢ancial statement8 do not a¢¢ord with those accounting records the financial slatements have not been ppared in arLOrdan with the accounting requirement8 of Section 396 of th& Companies A¢t 2006 and with the methods and prin¢iple$ of the Statemènt of Recommended Practice applicabl8 to charities proparing their aeeounts in aceordanea with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 there is further information needed for a proper understanding of the accounts to be reached. Independent examlnees statement We have no concerns and have come acmss no othèr matter8 in connection wth the examination to which attention should be drawn in Ih's report in order lo enable a proper understanding of the financial slalements to be reached, Kleran Ma ill Bsc {Econl K MAGILL AND COMPANY Chartered Accountsnts 2 Church Street Ballygawley Dungannon Co. Tyrone BT70 2HB Northern Ireland CA FCPA AFTA Date: 18 December 2023
Ballygawley Early Years Ltd IA company Ilmiied by guaranteg, not havlng a ghare capital) STATEMENT OF FINANCIAL ACTIVITIES IlrteorporatSng an Income and Expènditure Account) for the finanaal year ended 31 March 2023 Unrestricted Funds 2023 Totsl Unrestricted Funds 2022 Total 2023 2022 Not08 Incomlng Resources Voluntary Income Activities fof generating funds Investments 105 92,139 207 106 92,139 207 83,120 212 83,120 212 Total Incoming resources 92,451 92,451 83,332 83,332 Re8ource8 Expended Other expenditure 93,1B8 93,188 91,932 91,932 Net Incomlngloutgolng resources beforg tran8fer• Gross Iran8fer8 between fund8 17371 17371 (8,6001 {8,6001 Net rnovern8nt In fund$ forthe flnanclal year {7371 17371 (8,6001 {8,6001 Reconclllallon of funds Balanr£8 brought forward al 1 April 2022 86,131 85,131 93.731 93,731 Balance8 carrlfrd fopward at 31 March 2023 84,394 84,394 85,131 85,131 The Statement of Financial Activities includes all galns and losses recognised in the financial year. All income and expenditure relat& lo conllnulng activities. The notes on pages 10 to 13 form part olthe financial slatemenl8
Ballygawley Early Years Ltd IA company limjted by guarantso, not havlng a $haro ¢apltall Company Numbor.. N1035329 BALANCE SHEET 8s al 31 March 2023 2023 2022 Notes Flxed Assets Tangible assets 3,508 4,696 Curr•nt Assets Debtors Cash at bank and in hand 80 83,003 40 82,490 83,083 82,530 Credltors: Amounts falllng due wlthln one year 10 {2,197) (2,0951 Net Current A8s0ts 80,886 80.435 Totsl A88èts lès$ Currnnt Llabllltl88 84,394 85,131 Funds General fund lunrestricted} B4,394 85,131 Total funds 84,394 85,131 These financial statements have been prepared in accordance with the special provisions relaling to sm811 companies within Part 15 of the Companies Act 2006. For the financial year ended 31 March 2023 the company was enlilled to exernption from audit under section 477 of the Companies Ad 2006,. and no notice ha8 b8an deposited under section 476. The directors confimi th81 the members hava not requiffjd the company lo obtain an audit of its financial statements for the finandal yegr in questlon in ac¢ordance with Sectlon 476 of th8 Companies Act 2006. The directors acknowledge Ihelr responsibilities for ensuring th8t the company keeps accounting records whlch Comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the ¢ompany as at the end of the financial year and of ts profil and loss for the financial year in accordance with the requirements of sections 394 and 395 and which olhemise comply with the requirements of the Companies Act 2006 relating lo financial statements, 80 far as applicable lo the company. The financial statements have been prepared in accordan¢e v*ilh the provisions applicable lo companies subject lo the small companies, regime and In accordance with FRS 102 "The Flnanaal Reportin9 Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard. Approved by the Board of Dlrectors and author188d for188ue on 18 December 2023 and slgned on Its behalf by Mrs. Carollne Bu Director an Katle Ersklne Dlrector The notes on pag&s 10 to 13 fotrn part oflhe financial statements
Ballygawley Early Years Ltd IA Gompany limited by guarantee, not havlng a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2023 GENERAL INFORMATION Ballyga&Y Eady Years Ltd is a company limited by guarantee inCA?Orated in Northern Ireland. The registered Offi of the company is Fairfield House, Main Street, Bal1ygaey, Co. Tyrone, Brio 2HD, Northem Ireland which is also the principal place of business of the company. The financial statements have been presented in Pound Sterling {£} which is also the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The followng accounting policies have b88n applied consistently in dealing wrth items which atB considered material in relation to the charity's financial statements. Ba818 of prèparatlon The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial slalemenls have been prepared in accordance with the Statement of Recommended Practice ISORPI Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. As pemiitted by the Companies Act 2006, the company has varied the 318ndard fomiats In that act for the Statement of Financial Activities and the Balanck Sheet. Departures from th8 slandard lomats are to comply wilh the requirements of the Charities SORP and are in cx)mpliance with secllon 4.7, 10.6 and 15.2 of that SORP. Statemont of compllanc8 Incomlng Resourc08 Voluntary income or capital is included in the Slalement of Financial Adlvllles when the company is legally entitled to it. ils financial value can be quantified with reasonable certainly and there is reasonable certainty of 118 ultimate rerAipl. Income received in advance of due performance under a contract is accounted for as deferd income until earned. Grants for activities a ftr/Jgnised as income when the related condition8 for legal entitlement have been m81. All other income is attounled for on an accruals basis. Incom8 from tharltable #¢lvltlo8 Income from charitable activities include in)rne eamed from the supply of services under eonlractual arrangements and from perfomance related grants which have Conditions that 8pecify the provision of particular services to be provided by the company. Income from government and other co-funders is recognised when the company is legally entitled to the income be¢ause it 18 fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is defenBd and included in creditors, Where entitlement occurs before income is received, it is a¢crued in debtors. Grants from govemmenls and other co-funders typically indude one of the following types of conditions.. Performance based conditions.. whereby the company is contractually enlilled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the company is meeting the core objectives of a grant agreement. it recogni8es the related expenditure, to the extent that11 1$ reimbursable by the donor, as in¢>)me. -Time based conditsons.. whereby the company is Contractually entitled lo funding on the condition that it is utili3ed in a particular period. In these cases the company recognises the in¢ome to the exlenl it is ulilised within the period specified in the agreement. In the absence of such cnnditions, asslsming that receipt 18 probable and the amount can be liablY measured, grant income is recognised once the company is notified of enlitlem6nt. Grants reiVed towards capital expendilure are credited to the Statem8nt of Financial Activities when received or receivable, whichever is earlier. Rosource8 Expended All resources exper¢ded are accounted for on an accruals basis. Charitable activities include costs of services and grants, support costs and depreciation on rélated assets. Costs of generating funds similarly include fundraising activits'es. Non-staff costs not atlribuled to one category of activity are allocated or apportioned pro-rata to the staffing of the relevant servi. Finan, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance cost5 are those associated with conslilutional and stalulory requirements. 10
Ballygawley Early Years Ltd IA company Ilmited by guarantep, not having a 8harg capital) NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 March 2023 Tangible Ilxed assets and depreciatlon Tangible fixed assets are staled at cosl or at valuation. less accumulated depreciation. The charge to depreciation is calculated to WTile off the original cost or valuation of t8ngible fixed assets, less their estimated residual value, over their expected useful lives as follows.. Office equipment Fixtures. rIng8 and equipment Play equipment 20% Straight line 250/0 Straight line 25ty/0 Slraighl line Debtors Debtors are recognised at th8 settlement amount due after any discount offered. Prep8ymenls are valued at the amounl prepaid net of any trade discounts due. Inme reeognised by the company from government agencies and other ¢o-funder8, but not yel received al financial year end, is included in debtors. Ca8h at bank and In hand Cash al bank and in hand comprises cash on dep08it at banks requiring less than Ihree months notic6 of Ihdrawal. Taxation No current or defered taxation arlses as tha company h88 been granl8d charitablè exemption. Irrecoverable valued added tax is expensed as incurred. The charity is exempl from tax on income and galns falling within $8Ction 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992. INCOME DONATIONS AND LEGACIES Unre8tr1¢ted Re8trlct8d Fund8 Fund8 2023 2022 Donations and legacie8 106 103 OTHER TIUDING ACTIVITIES Unre$trl¢ted Restrlcted Fund8 Funds 2023 2022 General fvndrai$ing Grants 5,601 86,638 5,501 88.638 5,103 78,017 92,139 92,139 83,120 INVESTMENTS Unrestrl¢tsd Restrlcted Funds Funds 2023 2022 Bank interest 207 207 212 EXPENDITURE OTHER EXPENDITURE Dlrect Costs Other Costs Support Costs 2023 2022 Admin expenses 93,188 93.188 91,932 NET INCOMING RESOURCES 2023 2022 Net Incoming Resources are stated after charylngllcredlting): Depreciation of tangible assets 1,771 1,672 11
Ballygawley Early Years Ltd IA company Ilmlted by guarantee. not havlng a 8haro copSts11 NOTES TO THE FINANCIAL STATEMENTS conts'nued for the financial year erKled 31 March 2023 INVESTMENT AND OTHER INCOME 2023 2022 Bank interest 207 212 EMPLOYEES AND REMUNERATION The staff costs comprise.. 2023 2022 Wag88 and salari88 69.388 55,817 TANGIBLE FIXED ASSETS Offlco Flxture•, Play equlpmenl flttlngs and equlpmfrnt •qulpment Totsl Cost Al 1 April 2022 Addition8 10,189 583 13,646 74,496 98,331 583 Al 31 March 2023 10,772 13,646 74,496 98,914 Dopreciatlon Al 1 April 2022 Charge for the finanaal year 8.947 620 10,192 1,151 74,496 93,635 1,771 Al 31 March 2023 9,567 11,343 74,496 95,408 Not book valua Al 31 March 2023 1,200 2,303 3,608 Al 31 March 2022 1.242 3,454 4.696 DEBTORS 2023 2022 Other debtors 80 40 80 40 10. CREDITORS Amounts falllng du• wlthln one y8ar 2023 2022 Trade ueditors Taxation and soaal S8(ritY ¢xJ8ts Other credrtors A01$ and deferred incom8 865 366 186 678 900 246 1,061 2,197 2,095 12
Ballygawley Early Years Ltd IA company limitgd by guarante•, not havlng • ihar• capSts11 NOTES TO THE FINANCIAL STATEMENTS continued for the flnanaal year ended 31 March 2023 11. RESERVE8 2023 2022 Al 1 April 2022 Defial for the financial year 86.131 {737) 93,731 (8,6001 At 31 March 2023 84,394 85,131 12. STATUS The company is limitèd by guarantee not havlng 8 8hare capital, Ballygawby Eady Years mited is registered 88 0 charity with the Charity Commission for Northem Ireland (Charity number 100825>. The liablllty of th& member81s limited. Every member of the company undertakes to contribute to the 888ets of the company in the event of its b8ing wound up while they a memb8rs. or within one year thereafter, for the payment of the debts and liabilitie$ of the cnmpany contracted before they ceased lo be members, and the costs, charge8 and expenses of winding UP. 8nd for the adjustment of the righlg of the C3)nldbulors among themselve$, Suth amount as may be quired, not exeeeding £1. 13. POST4ALANCE 8HEET EVENTS There have b88n no significanl even18 affecting the Chartty since the financial year4nd. 13
BALLYGAWLEY EARLY YEARS LTD IA company Ilmltèd by guarantee. not havlng a 8hAr• ¢apltall up LEMENTARY INF RMATI RELATING TO THE FINANCIAL STATEMENT FOR THE FINANCIAL EAR ENDED 31 MARCH 202 14
Ballygawley Early Years Ltd IA company Ilmltod by guarants•. not havlng a •h*r• c&plt•l) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Slalemenl for the finanejal year ended 31 March 2023 2023 2022 Income Donations received Grant Aid Parental conlrd)ution8 106 86,678 5,461 78,017 5,103 92,244 83.120 Expens•8 Wages and salaries NIPPA Early Years Rent Insuran Computer bureau c08ts Llght and heal Cleaning Repairs and maintenance Water rates Printing, postage and 81ationery Telephone Classroom resourc88 Milk and food Legal and profession81 Accountancy Bank Charges Staff welfare General expenses Depreciatlon 59,388 2,219 3,000 960 1,138 4,496 798 1,976 501 873 1,888 6,828 4,600 1,264 1,442 60 214 113 1,771 55,817 3,000 910 3,162 299 591 392 3,464 1.712 15,173 2,000 1.014 1,200 49 436 135 1.672 93,188 91,932 M18cellaneous In¢ome Bank interest 207 212 Net deflclt {737) (8,61)J} The supplementary infoThation does not fom part of the financSal statements 16