Company registration number: N1622952
Charity registration number: NICCI 01022
Rasharkin Community Playgroup
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 August 2023
D T Carson & Co
51-53 Thomas Street
Ballymena
Co. Antrim
BT43 6AZ

Rasharkin Comn]unity Playgroup
Contents
Reference and Administrative Details
Independent examiner
Trustees, Report
2to3
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7t014

Rasharkin Community Playgroup
Reference and Administrative Details
Trustees
Sharleen Calderwood
Ruth Arnistrong
Rosie Wilson
Michaela Mcmullan
Aaron Co
Senior Management / Leadership Clare McNicholl
Team
Charity Registration Number
101022
Company Registration Number
N1622952
The charity is incorporated in Northern Ireland.
Bamford Park
Rasharkin
Ballymena
Co Antrim
B T44 8RS
Registered Offiee
Independent Examiner
D T Carson & Co
51-53 Thomas Street
Ballymena
Co. Antrim
B T43 6AZ
Page I

Rasharkin Community Playgroup
Trustees, Report
The trustees, who are directors for the pU￿oseS of company law, present the annual report together with the
financsal statements of the charitabl¢ company for the year ended 31 August 2023.
Objectives and activities
Objecls and aipns
The company is a registered charity which seeks to promote the development and education among pre-school
children, including the provision of play facilities, in the locality.
Publ1¢ beiiefil
The trustees confinn that they have complied wtth the requirements of the Charities Act (Northern Ireland) 2008
to have due regard to the public benefit guidance published by the Charity Commission foi Northern Ireland.
Achievements and performance
The main achievement of Rasharkin Community Playgroup has been the ability to continue to raise the
necessary funds to PTomote education among children in the area.
Finaneial review
The financial results for the year are set out in the financial statements accompanying this report.
Policy on reserves
The charity aims to maintain sufficient funds, in a readily realisable forn], that would allow t]iem to continue in
a period of unforseen dilTiculty and includes an amount for redundancy payments should they have to close.
Principalfunding sources
The PTincipal fimding is received from The Education Authority.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Tru5tee5:
Sharleen Cald¢rwood
Ruth Amstrong
Rosie Wi150n
Michaela Mcmullan
Aaron Co
Senior Management l Leadership
Team:
Clare McNicholl
Structure? governance and management
Ivalure ofgoverning document
Ra5harkin Community Playgroup R5 a company limited by gU￿antee and is also a recognised charity. For the
purposes of Charity Law, the directors are trustees of the Charity.
Page 2

Rasharkin Community Playgroup
Trustees, Report
Statement of trustees, responsibilities
The trustees (who are also the directors of Rasharkin Community Playgroup for the purposes of company law)
e 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),
including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" The
report and accounts have b¢en prepared in accordance with the provisions in th¢ Companies Act 2006 relating to
small companies.
Company law requires the trustees to prepare financial statements for ¢ach financial year. Under company law
the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view
of the state of affairs of the charitable company and of th¢ incoming resources and application of resources,
including its income and ¢xpenditure, of the charitable company for that period. In preparing th¢se financial
statements, the trustees are required to:
select suitable accounting policies and apply them consistently.
observ¢ the methods and principles in the Chariti¢s SORP.
make judgements and ¢stimates that are reasonable and prudent;
state whether applicable accounting standards, comprising FRS 102 hav¢ been followed, subject to any
material departures disclosed and explained in the fmancial statements. and
prepare the f￿ancial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the fmancial statements
comply with the Companies Act 2006. They are also responsible for safeguarding th¢ assets of the charitable
company and h¢nce for taking reasonable steps for the pr¢vention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and f￿anciaL inforniation
included on the charitable company's website. Legislation governing the preparation and dissemination of
financial statements may differ from legislation in other jurisdictions.
Small companies provision statement
This report has been prepar¢d in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 5 December 2023 and signed on its behalf by..
Ruth Arn]strong
Trustee
Page 3

Rasharkin Community Playgroup
Independent Examiner's Report to the trustees of Rasharkin Community Playgroup
('the Company,)
I Teport to the charity trustees on my examination of the accounts of the Company for the year ended 31 August
2023.
R¢sponsibilities and basis of report
As the charity's trustees of Rasharkin Community Playgroup (and also its directors for the purposes of company
law) you are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of Rasharkin Community Playgroup are not required to be audited
under Part 16 of the 2006 Act and aTe eligible for independent examination, I report in respect of my
examination of your charity's accounts as carried out under section 65 of the Charities Act (Northern Ireland)
2008. In carrying out my examination I have followed the Directions given by the Charity Commission for
Northern Ireland under section 65(9)(b) of the Charities Act.
Independent exarniner's statement
I have completed rny examination. I confm that no matters have come to my attention in connection with the
examination giving me cause to believe:
l. accounting record5 were not kept in respect of Rasharkin Community Playgroup as required by section
386 of the 2006 Act; or
2. the accounts do not accord with those r¢cord5' or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an
independent examination. or
4. the accounts hav¢ not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accolmting and reporting by charities [applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102)].
I have no concerns and have corne across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
James Wallace
The Institute of Chartered Accountants in Ireland
51-53 Thomas Street
Ballym¢na
Co. Antrim
BT43 6AZ
5 December 2023
Page 4

Rasharkin Community Playgroup
Statement of Financial Activities for the Year Ended 31 August 2023
ncluding Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestrieted
funds
Restricted
funds
Total
2023
Other funds
Note
Income and Endowments from:
Charitable activities
44,681
44,681
Total income
44,681
44,681
Expenditure on:
Charitable activities
57,853
57,853
Total expenditure
(57,853)
(57,853)
Net expenditure
(13,172)
(13,172)
Net movement in funds
(13,172)
(13,172)
Reconciliation of funds
Total funds brought forward
14,515
109
46,415
61,039
Total fimds carried forward
14
1,343
Unrestricted
funds
109
Restricted
funds
46,415
47,867
Total
2022
Other funds
Nott
Income and Endowments from:
Charitable activities
64,121
64,121
Total income
64,121
64,121
Expenditure on:
Charitable activities
(65,056)
(65,056)
Total expenditure
(65,056)
(65,056)
Net expenditure
Net movement in fimds
(935)
935
(935)
(935)
Reconciliation of funds
Total funds brought forward
15,450
109
46,415
61,974
Total funds carried forward
14
14,515
109
46,415
61,039
All of the charity's activities derive from continuing operations during the above two periods.
The ￿ndS breakdown for 2022 is shown in note 14.
The notes on pages 7 to 14 forn] an integral part of these financial statements.
Page 5

Rasharkin Community Playgroup
(Registration number: N1622952)
Balance Sheet as at 31 August 2023
2023
2022
Note
Fixed assets
Tangible assets
19,839
21.812
Currenl assets
DebtOTS
Cash at bank and in hand
223
29,401
397
41,888
io
29,624
(1,595)
42,285
Creditors: Amounts falling due within one year
(3,058)
Net current a55ets
28,029
39.227
Net assels
47,868
61,039
Funds ofthe eharity:
Restricted ineome funds
Restricted funds
14
109
109
Unrestricted income funds
Unrestricted fimds
Other reserves
1,344
46,415
14,515
46,415
Total unrestricted fund5
47,759
60,930
Total funds
14
47,868
61,039
For the financial year ending 31 August 2023 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting records and th¢ preparation of accouThts.
These fmancial statements have been prepared in accordance with the special provisions relating to companies
Subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 5 to 14 were approved by the trustees, and authorised for i55ue on 5
December 2023 and SI￿¢d on their behalf by:
Sharleen Calderwood
Twstee
R￿..AY.mn1¥4.........
Ruth Arn]strong
Trustee
The notes on pages 7 to 14 forni an integral part of these financial statements.
Page 6

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2023
I Charity status
The charity is limited by guarantee, incorporated in Northern Ireland, and consequently does not have share
capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity
in the event of liquidation.
The address of its registered office is:
Bamford Park
Rasharkin
Ballymena
Co Antrim
BT44 8RS
These f￿ancial statements were authorised for issue by the trustees on 5 December 2023.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these fmancial statements are set out below.
These policies have been consistently applied to all the years presented, unless othenvise stated.
Statement of compliance
The fmancial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) (effective l January
2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act (North¢rn Ireland) 2008.
Basis of preparation
Rasharkin Community Playgroup meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the r¢l¢vant
accounting policy notes.
Going eoneern
The trustees consider that there are no material unc¢rtainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of assets held by the Charity.
Ineome and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be
received and the amount of the income recciveabl¢ can be measured reliably.
Granls recelvable
Grants are recognis¢d when the charity has the entitlement to the funds and any conditions linked to the grants
have been met. Wh¢re perforniance conditions ar¢ attached to the grant and are yet to be met, the income is
recognised as a liability and included on the balance sheet as deferred income to be released.
Pag¢ 7

Rasharkin Community Playgroup
Notes to the Finaneial Statements for the Year Ended 31 August 2023
Expenditure
All expenditure is recognised once there 15 a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably.
Cliarilable aclivilies
Charitable expendAtUTe comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset
received or receiveable. Grants are classified as relating either to Tevenue or to assets. Grants relating to revenue
are recognised in income over the period in which the related costs are recognised. Grants relating to assets are
deducted frorn the cost of the asset where identifiable otherwise the grant is shown as incorne in the year
recieved.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
coveTed by Chapter 3 Part I l of the Co￿Oration Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulaled depTeciation and
subsequent accumulated impairnlent losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follows:
Asset class
Plant & machinery
Fixtures & fittings
Property
Depreciation method and rate
200/0 reducing balance
200/0 reducing balance
4% straight line
Trade debtors
Trade debtor5 are amounts due for services perfonned in the ordinary course of business
Trade creditor5
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as cu￿ent liabilities if the charity does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date. they are presented as non-current liabilities.
Trade creditors are recognised at the transaction price.
Page 8

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2023
Fund structure
Unrestricted income funds are general ￿ndS that are available for use at the trustees discretion in ￿rtheran¢e of
the objectives of th¢ charity.
Restricted income fLmds are those donated for use in a particular area or for specific purposes, the use of which
is restricted to that area or purpose,
Pensions and other post retirement obligatyons
The charity operates a der￿ed contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension ￿nd and the charity has no legal or constructive obligation to pay further
ontributions even if the fijnd does not hold sufficient assets to pay all employees the benefits relating to
¢mployee service in the current and prior periods,
Contributions to defined contribution plans are recognised in th¢ Statement of Financial Activities when they are
due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Page 9

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2023
3 Income from charitable activities
Unrestricted
funds
General
Total
2023
PEAG funding
BSO mill( grant
EA - engage funding
GRTL grant
Registration fees
Fundratsing
Fees
Other income
Northern Area Community NetWOTk
EA - Eearly Years
30,675
241
2,912
300
725
2,193
4,292
2,206
175
963
30,675
241
2,912
300
725
2,193
4,292
2,206
175
963
44,682
44,682
Unrestricted
funds
General
Total
2022
PEAG funding
BSO milk grant
EA - engage funding
GRTL grant
Registration fees
Fundraising
Fees
Other income
Interest received
48,024
163
4,368
300
1,470
2,367
5,121
2,297
48,024
163
4,368
300
1,470
2,367
5,121
2,297
64,121
64,121
Page 10

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2023
4 Expenditure on charitable activities
Charitable
activity costs
Total
2023
Total
2022
Salaries, travelling & training costs
Early years specialist
Staff training
Rent & water rates
Light,heat & power
Insuranc¢
Repairs & cleaning
Work materials
Telephone
Office expenses
Food
Graduation expenses
Sundry expenses
Outing5
Legal & professional
Bank charges
Depreciation
39,312
1,129
150
320
2,249
1,210
371
2,461
1,427
605
I,655
39,312
1,129
150
320
2,249
1,210
371
2,461
1,427
605
1,655
44,258
1,531
336
2,240
1,641
1,155
5,134
973
368
1,627
76
1,733
202
1.470
94
2,218
2,665
613
1,614
88
1,973
2,665
613
1,614
88
1,973
57.853
57,853
65,056
S Net incomingloutgoing resources
Net outgoing resources for th¢ year include:
2023
2022
Depreciation of fixed assets
1,973
2.218
6 Staff costs
The aggregate payroll costs were as follows:
2023
2022
Staff Costs during the year were:
Wages and salaries
Pension costs
38,818
494
43,743
515
39,312
44,258
Page 11

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2023
No employee received emoluments of more than £60,000 during the year.
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
8 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At I September 2022
Additions
135,027
12,096
3,058
147,123
3,058
At 31 August 2023
135,027
15,154
150,181
Depreciation
At I September 2022
Charge for the year
118,104
995
10,265
978
128,369
1,973
At 31 August 2023
119.099
11.243
130.342
Net book value
At 31 August 2023
15,928
3,911
19,839
At 31 August 2022
16,923
1.831
18,754
Included within the net book value of land and buildings above is £15,928 (2022 - £16,923) in respect of
fr¢ehold land and buildings and £Nil (2022- £Nil) in respect of leaseholds.
Grants recieved for the purchase of fjxtures & equipment are netted off in the year against the expenditure.
9 Debtors
2023
2022
Prepayments
223
397
10 Cash and cash equivalents
2023
2022
Cash on hand
Cash at bank
29,398
41,885
29,401
41,888
Page 12

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2023
11 Creditors: amounts falling due within one year
2023
2022
Trade creditors
Other taxation and social security
Other creditors
Accruals
462
(218)
80
1,271
1,038
(218)
80
2,158
1,595
3,058
Creditors.. amounts falling du¢ within one year include grants unexpended at the year end amounting to £77
(2021: £77).
12 Pension and other sehemes
Defined eontribution pension scheme
The Charity operates a defined contribution pension sch¢me. The pension cost charge for the year r¢pr¢sents
contributions payable by the charity to the scheme and amounted to £494 (2022 - £515).
13 Reserves
Other reserves
Total
At I September 2022
46,415
46,415
At 31 August 2023
46,415
46,415
14 Funds
Balance at I
September
2022
Incoming
resource5
Resources
expended
Balance at 31
August 2023
Unrestricted funds
Geiieral
Unrestricted funds
14,515
44,682
(57,853)
1,344
Restricted funds
The National Lottery Community
Fund
EA- ICT Grant
loo
loo
Total restricted funds
109
109
Total funds
14,624
44,682
(57,853
1.453
Page 13

Rasharkin Community Playgrollp
Iyotes to the Financial Statements for the Year Ended 31 August 2023
Balance at I
September
2021
Incoming
resources
Resources
expended
Balance at 31
August 2022
Unrestricted funds
General
15,450
64,121
(65,056)
14,515
Restricted funds
109
109
Tolal funds
15,559
64,121
(65,056
14,624
Page 14