Rasbarkin Community Playgroup
ststement of Financial Activities for the Year Ended 31 August 2019
Oncluding Income and Expenditure Account and Statement of Total Recogllised Gains
and Losses)
UnrestTlCtal
runds
Total
2019
Note
Income and Endowments from:
C}￿[table activities
59,030
Total income
59,030
59,030
Expenditure on:
Charitable activitie5
(55,812
(55,812
Totsl expenditure
Net in¢ome
(55.812
55,812
3,218
3218
Net movement in funds
3,218
3218
ReeoDciliation of funds
Total funds brought forward
19.483
19,483
Total fimds carried forward .
22,701
u￿restriCted
fllllds
22.701
Total
2018
Note
Income and Endowments from:
Charitable activities
55.500
55.5(K)
Totsl income
55,500
55.5(K)
Expenditure on:
Charitable activities
(54,309)
54,309)
Totsl ¢xpendi
54.309)
(54.309)
Net income
1,191
1,191
Net movement in funds
1.191
.191
Reconciliation of funds
Total fiJn&s brought fomrd
Totsl fi￿1￿$ carried forward
18292
18,292
19.483
19,483
All of th¢ eharity's activities derive from continuing operations duting the above two period5.
The fiinds breakdown for 2018 is showD iti note .
Page 5

Rasbarkin Community Playgroup
(Registration number: ￿622952}
BalaDC¢ Sheet as at 31 August 2019
2019
2018
Not¢
25,316
27,406
E￿ed assets
Tangibl¢ 85sets
Curr¢nt assets
Debtors
C&8h atbaDk and in hand
453
46.930
41,844
Creditor5: Amounts falling dut withio one y¢8r
Net current assets
N¢t assets
FuDds of the chxrlty:
UDrestri¢ted income funds
UDr¢striCted fuDds
Oth¢r reserves
Totalw￿e5trLCttd fiu]ds
Totsl IIiDds
For the financial year ending 31 August 2019 the chority was entitled to exemptiots from aud7t under section 477
of th¢ Companies Act 2006 relatiTrg to small companies.
19,483
22.701
The m¢mbers have not required the Charity to obtain 20 audit of its acCo￿ts for the year ID question in
Director5, responsibilities..
ordance with sectioo 476". and
The d3r¢ctors acknowledge their f¢SPODsTri Jilitie5 for complying with th¢ Y4uirements of the Ad wyth respect
to accountitis rwds and the preparntionof ac¢ouDts.
ac¢ouots hav¢ b¢en pr¢pared iti ac¢ordallc¢ w&th th¢ provisions applicabl¢ to comyes subje¢t to the
Sm￿1 companies regime.
The finao¢ial stat¢meThts on page5 5 to 12 were approved by the tsUSte¢s. and authorised for issu¢ on 28
Novemb¢r 2019 ond Signed oll their bebalf by..
Aaron Corr
Tnjstee
Sbarleen CaldeTwood
Trustee
Pag¢ 6

Rasharkin CoDJmunity Playgroup
Notes to the Financial Ststements for the Year Ended 31 August 2019
I Charity status
The charity is limited by guarantee. incorporated tn Northern Irelan(L and consequenlly does not have share
capitsl. Ea¢h of the trustees 15 liable to ¢ontril)ute an amount t￿t exceeding £Nil t¢)wards the assets of the ¢harity
in the eveut of liquidation.
The address of its registered offiee
Bajnford Park
Rasbarkin
Ballymena
Co Antrim
BT44 8RS
These frLanciaI statements were authorised for issue by th¢ tn￿te¢S on 28 November 2019.
2 Aceomntillg policies
of signlflcaryt aeeounting ￿)]1¢1c$ and key aceouThting estiThates
The principal accounting policies applied in the preparation of these fizjancial statements are set ollt below.
These policies have been constst¢ntly applied to all the years presente4 un]ess otherwise stated.
ststement of compliance
The financial statements have been prepar¢d in ac¢ordaDce with Accounttng ond Reporting by CIwiti¢s:
Statemellt of Recon]mended Pra¢tice applicable to charities preparing th¢ir accounts in accordance with the
Financial Reporting StAndaTd appli¢able in the UK and Republi¢ of Ireland (FRS 102) (effective l January
2015) - (Charities SORP (FRS 102)), the FTnancial Reporting Standard applicable in the UK and Republic of
IrelaDd (FRS 102). They also eomply with the CompaDie5 Act 2006 and Ch4Tities Act 2011.
B43is of preparation
Rasharkin Community Playgroup meets the defmition of a public benefit entity under FRS 102. Assets and
liabilities att initially recognised at historical cost or transaction value unless otherwise stated in the r¢levant
accounting policy notes.
ColDg cone¢TD
The trustees consider that there are no material uncertainties about the char]￿S ability to continue 8$ a going
con¢¢rn nor any sigtiificant axe&8 of uncertainty that affect th¢ canytng value of assets held by the charÈty.
ExemptioD from preparing a eash tlow statsment
The charity opted to early adopt Bulletin i published on 2 Febnwy 2016 and have therefor¢ not included a ¢osh
t]ow statement in these financial statements.
Income and endowments
All income is recoglli5ed once the elwity has entit]ement to the iDcom4 it is probable that the income will be
re¢¢ived and the amount of the incorn¢ receiveabl¢ can be me&sured reliably.
Page 7

R2sb%rkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2019
Grants receivab
Grants are ttcognised whell the ¢l]aTity l]as the eDtitlement to the fijnds and any conditions lioked to the grants
have been JneL Wbere perfomiance ¢oJditions are attached to th¢ ￿1 and ¥r¢ yet to be ULeL the iticom¢ is
recognised &$ a liability and included on the balaoce sheet as deferred income to be rel¢ased.
All exwLditure is recogDised onee there is a legal or constrU¢tive obligtion to that expendittre. it is probable
Expenditure
settlement is requiTed and the amount be measured reliably.
Chariiable ÈicliviÉies
Charitable exp¢nditure comprises those costs inauTed by th¢ ch￿lty in the delivery of its a¢tiviti¢s and servic¢s
for its beneficiaries. It includes both ¢ost5 that Can be allocated directly to such activities and those costs of an
iDdirect nature n￿essary to supportthem.
Govemmeot grallts aTe re¢ogDised based on the a¢crual model and D]¢asured at the fair value of the asset
Government gr8Dts
received or receiveable. Grants are classified as r¢lating either to reveDue or to wets. Grants relatsng to rev¢nue
ar¢ reCo￿ls¢d in income over tbe period in whicb th¢ related costs are recogoised. Grants relating to ass¢ts are
deducted from the cost of th¢ asset where identifkable otherwise the ryt 15 shown as income in th¢ yeOT
recieved.
The ch8rity is considered to Pass the tests Set out in Pwagraph I Schethd¢ 6 of the Finance Art 2010 and
T#xatio
therefore it meets th¢ definition of a ¢bar1￿ble company for UK cotV)rntion w purposes. A¢cordingty. the
¢]wity is potentially ¢xempt from t&xation in respect of income or Capit￿ gains re¢eived withiti categorie5
overed by Chapter 3 Part 11 of the Corporation Tax Ad 2010 or Sedion 256 of the Tax&tioll of Chargeable
Gains Act 1992, to the ¢xtent that sucb income OT gains 8r¢ applied exclllsivety to charitsble purpow.
dividual fix¢d assets are initially recorded at cosL less any subsequent accumuhted depr￿lation and
Tangible fixed assets
subsequent a¢cumulated impairjnent losses.
Depreciatioll and amorti5ation
D¢preciatiOD is provided on tsngible fixed &8sets 50 &8 to write off the cost or valuatioty less any ¢stsmated
Tesidud value, over their expected usefvl economic life as follows..
Depreei#tiOn ni¢tbod alld rnts
20% reducitig balanc¢
2￿/0 reduoing balance
Asset cl25S
Plant & machinery
Fixttwes & fittings
Property
Trade debtors
Trade debtors ar¢ amounts due for servic¢s perforned in the ordinary course of busiT&ess
Fund Structure
Uwe5triCted iocome fi￿0$ ar¢ general bjnds that are availabl¢ for use at the rustees's discretion iTh
of the obje¢tiV¢S of the charity.
Page 8

Rasharkiu Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2019
3 Incowe from charitsble aetlvities
Unrestricted
fund5
Total
2019
Total
2018
General
PEAG funding {ine. Pathway fi]nding)
BSO milk grant
GRTL grant
NHSCT
CFNt funding
NCP grant- minor refjjrbislllnent
Fundraising
44,631
188
736
44.631
188
736
38,136
117
1.690
1.000
2.117
1.994
780
3,182
3,643
1.885
1,947
780
3.1
3,643
1.885
1.947
3,516
5.483
1.170
2230
41
Registration fees
Other income
Income from inveslments
59,030
59.030
55,500
Page 9

Rasharkin Community Pl8ygroup
Notes to the Financial Statements for the Year Ended 31 Augiist 2019
4 ExpeDditsre on charitable ¥ctivitses
Ch*ritsble
a¢tiYity costs
Totsl
2019
Totsl
2018
118
36,969
1.423
474
1,397
1,625
549
824
732
1220
219
1,608
1.141
59
1.176
424
780
736
1.994
2,344
55,812
118
36,969
1,423
474
1,397
1,625
549
148
37,466
1,422
269
1.318
1.517
1,260
1,530
781
968
116
1,386
I,368
89
670
449
Fundraising costs
Salaries, trdvellitig & training costs
Early yeaTS specialist
Rent & wat¢r rates
L￿(heat & power
Repairs & ¢leaning
Work materials
Tel¢phone
Office expenses
Graduation expenses
Food
Sundry expense5
Bauk ¢harges
Legal & p¥of¢ssional
732
l220
219
1,608
1.141
59
1.176
424
780
736
1,994
2.344
55,812
NCP grant expenditure
Big Bedtime Read expendittwe
CFNI grant exp¢nditur¢
Depreciation
934
2,618
54,309
£55,812 (2018 - £54.309) of the above expenditure was attributable to w)r¢strict¢d fj]nds and £Nil (2018- £Nil)
to restrkcted fi]nds.
Page 10

Ra8harkin Community Playgromp
Notes to the Financial Statements for the Year Ended 31 August 2019
5 Net ffineomingloutgoing ro50ur¢es
Net incoming resources for the year include:
2019
2018
Depreciation of fixed auets
2,344
2,618
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
7 Tangible fjxed assets
IAnd and
buildings
Furniture and
equipment
Total
At I September 2018
Additions
135,027
8,370
3,311
143.397
3,311
At31 August2019
DepreciatioD
At I September 2018
Charge for th¢ year
Ai 31 August 2019
Net book value
135,027
11.681
146,708
114,126
994
119,049
2,343
1.349
115.120
6272
121 J92
At 31 August 2019
At 31 August 2018
19,907
5,409
25.316
20.901
3,447
24.348
Included within the net Ix)ok Yaiue of land and buildings above is £19,907 (2018 - £20,902) in respe¢t of
freebold land aod buildings and £Nil (2018- £Nil) in r¢5pect of leaseholds.
tncluded within the net ￿)0k value of fix￿￿e$ & equipment is £1184 of equiptnent purchased through a CFNI
grant a4d £489 through a GRTL grant
8 Debtors
2019
2018
Prepayments
319
Page 11