Registered number N1621023
Charlty number 101011
Dara Pre-sch￿1
Report Of The Trustees and Financial Ststements
For the year ended 31 July 2024

Dara Pre4chool
Annual Report
Contents
Page
c￿￿PanY Infom)ation
Report of the Trustees
2-3
Independent Examinerfs Reyt
Statoment of financial actsvitses
Balance Sheet
Notes to the financial statements
7-10

Dara Pre4clMxJI
Company Inf￿na￿On
Margaret Ti8mey(Directorrrn￿tee)
Aira Oates(Directorrrrustee)
Deirdre McShane(frustee)
Indewndant •xamlnor
LKerr&Co
Unit 58
Lou9hgall Ro￿1
ATh8gh
BT617NH
8ank•rs
Bank Of Ireland
11 Upper English Street
Armagh
BT6178H
Roglst•r•d offl
17 Drumarg Villas
Dmmarg
Arniagh
BTeA) 4AL
Re9lslored ftumb•r
N1621023
Charlty numb•r
101011

Dara Pre-school
Trustees. Report
The Trustees of Dara Pre-sc￿ present Ihelr reF#yt ar￿ the financial statements for the
year erKled 31 J￿Y 2024.
The Trustees have &lopted Ihe Frfovlslons of A¢￿inti￿ and Rerthing by Charbties:
Statement of Recommended Practice aprAicable to charities preparirwJ their accounts in
accordance with the Financial RetM)rtirNJ Standard applrable in the UK aThJ RepublK of
IrelarMJ{FRS102).
OBJECTIVES AND ACTivmES
The obiecbves of the Company ar8 to tK(xnoi8 play based l&vning environments for all
children und8r ststutory sch￿1 age, of Ihe Am)agh and ts sumjunding environs in County
Amagh wrthout distinction of age, gender, marital stats. disabilty, sexual (xientatK)n,
nationalty. ethnic identify. Oitical or re1￿lOuS opinion. by associatiThJ the statutcry
authorities. communty and voluntary 0ryanlsatK￿ and the inhabilants in a common
effort to advanc8 education. and in particular.
a) to advantx the education of Ihe benefiuaries by th8 provBion of Safe and satisfyir¥J
group play, wilh the right of parentslcarers to take resp)nsibility for and to become
invofved in the actsvitses of the group: and to promots prese1vali￿ of health of the
benefi¢iaries;
b) to SUFPOrt the values arKJ prin¢ipl8s of Earty y8ar&
FINANCIAL REVIEW
Reserves policy
It bs the policy of tho Charity that reserves that hav8 tM)t t*8n d&signa￿l for a spgcific
purpose should be maintsined at a level equivalent to befv￿n 6
12 months
exp8nditure. Th8 Charity conskJer5 Ihat reserves at Ihis level will ensure that in lh8 event
of a S￿nIficant drcp in fundirKJ, they will bè able to conlinue some activitses ho￿￿&r this
would b8 on a reduced scal8.
FUTURE PLAN5
The Charity intends to conlinue Ihe work tt for the benefft of Ihe children, whlle
seekn'ng contuining sources of fundirKJ.
STRUCTUR4 GOVERNANCE AND MANAGEMEiir
Governing do¢ument
The Charity is controtted by its (hxument, a deed of In￿( and conslitrrtes a
limited company. limite(I by guarantee, as defined by Ihe Companies Act 2(M)6.

TNstee8' Report
TRUSTEES RESPONSIBILTY STATEMENT
The Trustees are responsible for weparirwJ the Trustees. rewrt a￿1 the fjnanc4al
ststements In accordence wlth applKable law and th8 United Klngdom Accwnting
Standards (United Kingdom Generally Accepted ACc￿n￿r￿j Practlce).
Charities 18gislalion requives the Trustees to rwte fir*n¢ial statements fly 8ach
financial year. Under Char￿eS legislakn the Twstees must not approve the finan¢lal
statements unless they are sattsfied they give a true and fair view of the state of affairs of
the charity and of th8 incomiry resources irKauding Ihe receipts and payments, of the
charity for that year. In prepanr*J these financAal sL*ments. Ihe Trustees are rewired to.
. select sultabl6 accountr￿ wllcles and then appty Ihem consistenty.
rv8 thè ￿￿8 ¥KI princi￿e$ in the Ctwili6s SORP:
.make Dyjgments and acrA)unting estimates that are reas(Thble and rnxjent
.stste whether applicable UK accountiFVJ stsr#Jarts have iwi ft4luwed. subieci to any
matsrial d8parknJr8s discbsed aFvJ explained in th8 financial statements.
presume that the charitable company wll conlinu8 in (¥*rakn.
Th8 Trustee8 are responsibl8 for keoping adequate accwntirKJ records Ihat are sufficient
to show and explaln the charitys transactions arKI dlsclose Y4ith reaS￿ble ac￿raCY at
any time the finanoal posibon of the charlty and enablè trEm to ensure Ihat Ihe finan(ial
statements comply ¥￿th the Charities 58gislation.
They are also responsl)le for safeguardlng Ihe assets of Ihe tharlty and henc8 ts takk
reasonable steps for Ihe prevention 8fKI detection of tra￿ and other i￿ulaTi11es.
Approved by order of Iha board of trustees ￿ 17 Oct(kn 2024 aNI signed on its bèhalf
by.
Margaret T￿. Tntstee

In￿pOndO￿t •xamlnefs r•pwt
R•specdw rnsponslbllltles of ¢harftytrustees and •xamln•r
As the charity trustees (and also the directors of the c(wny for the puryx)8es of ¢ompany lawl
yi)u are resFKThible for the preparatIC￿ of the a￿￿nts in xcordance with the requirements of Ihe
Crffnpanl88 Art 2006. HaviTrJ sali5fied myEeif that the i*arity is Tr)t suw to audit undgr fxmnpany
law. and 1$ eligible for independent examlnabc￿. it is my ￿pOns1t￿litY to:
2. Folkw the pr￿edureS laid down in the general Direclions giv￿ ty Ihe Charfty CcrfTwriwion
for Northom Ireland undor secllon 6519Xb) of the Charblies ACL
Basis of tho indwnd•nt ox•ninorfs roport
I have examined charity acxounts as required sectK)n 65 of ts Chariti85 kt and my
examination was carried out in ￿C(￿dar￿ with the gernfal Direc11ti￿ given by the Charity
Ccffimbssi￿ for Northem Ireland urmler seditin 6519)(b) of the Charthes Ad. The examinl¥Jn
induded a review of the acr￿UnI]ng r￿)rdS kept ty the Charity and a comparison of the accourts
8sented with those recollls. It also induded ￿nSideratiOn of any unusual items or di%b)sures
the accounts. and segking eyp18nations from you as d￿rity I[ust￿9 conceming any such rnattws.
My role is to slate whether any rnaterial fmtters have Come to my attenti￿ ouse to
believe:
1. That a¢￿UntIl￿d reo)rds rnt k¢pt in a(y>)rfance seckn 386 of the CNnrAnies Act
2006.
3. That the a¢counts do not ccryty wilh the aeL￿n￿r￿j requirements of section 396 of Ihe
Companies Art 2006 and with tho methods and princiFd&s of Chariti8s Staiern￿t of
RecomThnded Practice aptlicabk to thar￿eS wgparing their acJyJunts n acC￿n¢0 with the
Finan¢ial ReportirvJ Starnlard a[wN￿ble in the UK and Reputkn of keland.
4. That there 1$ further inf(w1r￿kn ne¢d&J for a unders*irwJ of Ihe 8¢X￿nts to be
Inde￿ndent examln•rfs statement
I have completed my examination and have no ¢*nce￿￿ in respec* of the rnatters {1) to (4} lis
Irelth. I have fowd no matters Ihat require drw*lry to sThir attenlth.
LKerr&Co
Chartered Accountants
UnFt 58
Armagh Bus1r￿S Contre
Loughgall Road
Arn7agh
BT61 7NH
17 Octcthr 2024

Dara Pre4chool
Statement of Financial Acllvltl
for tho y•ar •nded 31 Juty 2024
2024
2023
Restrlcted funds
Unrestricted funds
86.359
34.597
73,756
23.547
Totsl In(￿1¥¥j rescwrrns
120.956
97.303
Re8ourc•g oxpon$8s
Restricted funds
Charitable activltles
104,879
82.423
Unrestrlcted funds
Govemance costs
7.938
112.817
89.283
8.139
Fund balanc•8 brw forward
144.716
136.696
152.855
144.716

Dara Pre-school
Balance Shwt
as at 31 Juty 2024
2024
2023
FIX￿ ass•ts
Tanglble assets
67.520
68,300
Cash at bank and kn hand
Tl.136
CredltorJ: amounts falllng due
wlthln om year
(720)
(720)
Net ¢urr•nt assets
85.335
76.416
152,855
144,716
Incomo funds
Unrestricted funds
Restricted funds
152.855
144.716
Total funds
152,855
144,716
The charttsblg company Is 8nOUed to exemptith) from audit undor sedKm 477 of Companbos
Act 2006 for the yEar end 31 July 2024.
The membern have not required the charitsble company to obtain an audit of Sts financial
statements Ihe year ended 31 July 2024 in accordan(* with Sectlm 476 of the Companies Act
2006.
The trustees ackrKAvlets their re8pM)nsibthlRs for
(a) ensuring that the charitable f))mpany keewJ ￿￿Anting rec￿￿$ that comply *ilh Sectvm 386
and 387 of the Companies Act 2006 and
{b)p￿paring finan￿al statements which give a true and fair vi8w of Ihe state of affairs of the
charitable company as at the end of each financial year a￿1 of its surplus or deficit for each
financlal years in acccKdance with the requlrements of Secllons 394 and 395 and 0th8Thvise
compty with the requirements of the Companies Act 2(MJ6 relating to financbal statements. so far as
applicable to the charitable company.
Those financial statements have been wepared in aCcorda￿e with the special provisK)ns of Part
15 of the Companles Act 2006 relating to small tharitsble companie5.
The financial statements were apwoved by the board of Trustees on 17 0(aotw 2024 and were
signed on its bel￿1[ by.
Mar9afet f*mey {￿reC￿) .

Nots8 to th• A¢¢ount•
for th• •nd•d 31 July 2024
The finan(yd statemerts of the charilable LXrfnp￿Y. is a public tenefft m under FRS 102.
have been prepared in 8cCOr￿ *ith the Charthes SORP {FRS 102) Rewyllry
in KcrYdanc• vAth th8 Finarwl RowliThJ aFpkabl• in UK Rekxth d Irèland
IFRS 102)18ffo¢tivè 1 Janutry 2015).. Firwcial Reptytsy sta￿Jard 1(r2 Tr FinanrAal ROFrf)rtiThJ
a￿#￿tle in the UK RewtAic of IrelaThJ' aTrJ tha c￿￿185 21Th.
Doprn¢latlon
Fixiurts & fftlirvjs
20% slwht lino
committlNJ tho tharity to th8t •xpendI￿O, tt is Ihat • transf•r of b￿afft5 *ryll
required in 8etUement and the arn￿jnt of the ob￿ti￿ ian be meaf4Jred relbatdy. Expendi￿re
trustaes.

Notos to the Pxcounts
for th• y•ar •nd•d 31 Juty 2024
2 InGome
2023
Educatb)n Authority grant
SHSCT 9rant
Milk svant
56.931
12.075
191
53.996
14.
14.950
G¢ttiNJ rga(ly to ieam
EA Engage Funding
Childcare Partnerstiip
2.912
99)
73.756
2.200
Fundraising
3.465
20,082
30.317
34.597
ZJ.547
2024
Staff salari85
Heat & Ilghl
Staff unifi¥rms
Telephone
Transpxl
Trainirvj
Provision5
EquiFKnsnt
Insuran
Repairs and m￿nI￿n￿r￿
Rates
89217
2,116
65.014
1.895
1.067
717
871
71
1,705
5.171
426
1.023
2,166
278
82.423
1.195
1.575
104.879

lor th• •nd•d 31 July 2024
unrns1r1¢￿ funds
1.375
Bank fées
gjndry eyrtsos
4 Op•r•llng pffofft
This 15 slaknj alknr
2.665
S Tanolbl• fix•d a••ots
Land & Flxiurns &
Bulklln
Total
61.655
2.720
64.37S
120,655
2.720
123.375
At 31 July2024
59.(KK)
D•pr•clatlon
Al 1 August 2023
Charge for the J*r
At 31 July 2024
52,355
52.355
3.500
55,855
55.855
At 31 July 2024
8.520
67.520
At 31 J￿Y 20fJ
6 Cr•dltorn: amount• f•lllw du• vrtthln on• y•ar
2024
2023
720

for the onded 31 July 2024
7 Unrn•tsW fvnds
2024
144.716
34.597
(7.938)
{18.520)
Incoming ro$wr￿S
iliso(V(rett8s8dl
At 31 Juty 2024
152.855
At 1 ALWybSt 2023
Prior yèar adjustr￿ts
At 1 January 2013
Incoming resources
uti￿Se(v{Te￿8$ed>
86,359
{104.8791
18.520
At 31 July 2024
8 Tu•tlon
9 Llablllty of
arr￿nt rM)t exr*edivJ £1.
10 Controlllng p¥ty
Tfwo is rK) utbmal& ccffilmlliry pwty.
10