Company registration number.. N1622952
Charity registration number.. NICC101022
Rasharkin Community Playgroup
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 August 2024

Rasharkin Community Playgroup
Contents
Reference and Administrative Detai15
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 Armstrong
Rosie Wilson
Michaela Mcmullan
Aaron Corr
Senior Management l 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
BT44 8RS
Registered Office
Independent Examiner
D T Carson & Co
51-53 Thomas Street
Ballymena
Co. Antrim
BT43 6AZ
Page I

Rasharkin Community Playgroup
Trustees, Report
The trustees, who are directors for the purposes of company law. present the annual report together with the
financial statements of the charitable company for the year ended 31 August 2024.
Objectives and activities
Objecls and ftims
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.
Public beiiefit
The trustees confirn) that they have complied with the requirements of the Charities Act (Northern Ireland) 2008
to have due regard to the public benefit guidance published by the Charity Commission for Northern Ireland.
Achievements and performance
The main achievement of Rasharkin Community Playgroup has been the ability to continue to raise the
nece55ary funds to promote education among young people in the area.
Financial review
The financial results for the year are set out in the financial statements accompanying this report.
Policy on reserves
The charity aims to rnaintain sU￿1C]ent funds, in a readily realisable forni, that would allow them to continue in
a period of unfor5een difficulty ar]d includes an amount for redundancy payment5 should they have to close.
Principalluiiding sources
The principal funding is received from The Education Authority.
Trustees and offie¢rs
The trustees and officers serving during the year and since the year end were as follows:
Trustees:
Sharleen Calderwood
Ruth Amstrong
Rosie Wilson
Michaela Mcmullan
Aaron Corr
Senior Management / Leadership
Team..
Clare McNicholl
Structure? governance and management
Nftlure olgoverning document
Rasharkin Community Playgroup is a company limited by guarantee 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)
are 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 been prepared in accordance with the provisions in the Companies Act 2006 relating to
small companies.
Company law require5 the trustees to prepare financial statements for each 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 the incoming resources and application of resources,
including its income and expenditure, of the charitable company for that period. In preparing these financial
statements, the trustees are required to:
select suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prndent.
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any
material departures disclosed and explained in the financial statements. and
prepare the financial 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 financial statements
comply with the Companies Act 2006 and Charitie5 Act (Northern Ireland) 2008. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial infomiation
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 prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 3 February 2025 and signed on its behalf by:
.Éth.Arrn￿.OIfj..........
Ruth Arn15trong
Trustee
Page 3

Rasharkin Commllnity Playgroup
Independent Examiner's Report to the trustees of Rasharkin Community Playgroup
('the Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August
2024.
Responsibilities and basi5 of report
As the charity's trustees of Rasharkin Communtty 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 are 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 examiner's statement
I have completed my examination. I confirni that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of Rasharkin Community Playgroup as required by sectlon
386 of the 2006 Act. or
2. the accounts do not accord with those records. 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 have not been prepared in accordance with the rnethods and principles of the Statement of
Recommended Practice for accounting 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 come 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.
Jarnes Wallace
The Institute of Chartered Accountants in Ireland
51-53 Thomas Street
Ballymena
Co. Antrirn
BT43 6AZ
3 February 2025
Page 4

Rasharkin Community Playgroup
Statement of Financial Activities for the Year Ended 31 August 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
R¢stricted
funds
Total
2024
Other funds
Note
Income 2nd Endowments from:
Cliaritable activities
49,394
49,394
Total income
49,394
49,394
Expenditure on:
Charitable activities
(60,854)
(60.854)
Total expenditure
(60,854)
(60,854)
Net expenditure
(11.460)
(11,460)
Net movement in funds
(11,460)
(11.460)
Reeonciliation of funds
Total fund5 brought fonvard
1.344
109
46,415
47.868
Total funds carried forward
14
(10,116)
Unrestricted
funds
109
Restricted
funds
46.415
36,408
Total
2023
Other fynds
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 funds Ca￿led forward
14
1,343
109
46,415
47,867
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2023 is shown in note 14.
The notes on pages 7 to 14 forni an integral part of these financial statements.
Page 5

Rasharkin Community Playgroup
(Registration number: N1622952)
Balance Sheet as at 31 August 2024
2024
2023
Note
Fixed assets
Tangible assets
18,063
19,839
Current assels
Debtors
Cash at bank and in hand
331
19,292
223
29,401
io
19.623
29,624
Creditors: Amounls falling due within one year
(1,279)
(1,595)
Net current a55ets
18,344
28,029
Net assets
36,407
47,868
Funds of the charity:
Restricted income funds
Restricted funds
14
109
109
Unrestricted income funds
Unrestricted funds
Other reserves
(10,117)
46,415
1,344
46,415
Total unrestricted funds
36,298
47,759
Total funds
14
36,407
47,868
For the financial year ending 31 August 2024 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 Tequired the charity to obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge Iheir responsibilities for complying with the requirements of the Act with respect
to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies
subject to the small companies regime within Part I S of the Companies Act 2006.
The financial statements on pages 5 to 14 were approved by the trustees, and authorised for issue on 3 February
2025 and signed on their behalf by:
Sharleen Caldenvood
Trustee
R4th.Ar.tfV).Wttfj ...... .
Ruth Annstrong
Trustee
The notes on pages 7 to 14 forni an integral part of these financial statements.
Page 6

Ra5harkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2024
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 financial statements were authorised for issue by the trustees on 3 February 2025.
2 Accounting policies
Summary ofsignificant aceounting polieies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
Th¢ financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommeiided Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable 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 (Northern Ireland) 2008.
Basis of preparation
Rasharkin Community Playoroup 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 relevant
accounting policy notes.
Going concerli
The trustees consider that there are no material uncertainties 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.
Income and endowments
All income is recognised once the charity has entiileTnent to the income. it is probable that the income will be
received and the amount of the income receiveable can be measured reliably.
Graiils recelvfible
Grants are recognised when the charity has the entitlement to the funds and any conditions linked to the grants
have been met. Where performance conditions are attached to tlie 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.
Page 7

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2024
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expendtture, it is probable
settlement is required and the amount can be measured reliably.
Cliorilable nclivi(ies
Charitable expenditure comprises those costs InCu￿ed 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
Goven)ment 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 revenue or to assets. Grants relating to revenue
are recogni5ed in income over the period in which the related costs are recognised. Grants relating to assels are
deducted from the cost of the asset where identifiable othenvise the grant is shown as income 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
covered 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 accumulated depreciation and
subsequent accumulated impainnent 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 follow5:
Asset cla55
Plant & machinery
Fixtures & fittings
Property
Depreciation method and rate
200/0 reducing balance
200/0 reducing balance
4 % straight line
Trade debtors
Trade debtors are amounts due for services perforn]ed in the ordinary course of business
Trade ereditors
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 current 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 TeportiT]g date, they are presented as n0n-cu￿ent liabilities.
Trade CTeditors are Tecognised at the transaction price.
Page 8

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2024
Fund structure
Unrestricted income ￿ndS are general funds that are available for use at the trustees discretion in furtherance of
the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes. the us¢ of which
is restricted to that area or purpose.
Pensions 8nd other post retirement oblig2tions
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further
contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to
employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the 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 2024
3 Income from charitable activities
Unrestricted
funds
Ceneral
Total
2024
PEAG funding
BSO milk grant
EA- GRTL
EA - NCSF
36,550
164
300
1,500
1,116
400
3,275
1,824
4,264
36,550
164
300
1,500
1,116
400
3,275
1,824
4,264
The Community Foundation
Registration fees
Fundraising
Fees
Other income
49,393
49,393
Unrestricted
funds
General
Total
2023
PEAG funding
BSO milk grant
EA - engage funding
EA- GRTL
Registration fees
Fundraising
Fees
Other income
Northern Area Community Network
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
Page 10

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2024
4 Expenditure on eharitable activities
Charitable
aetivity costs
Total
2024
Total
2023
Salaries. travelling & training costs
Early years specialist
Staff training
Rent & water rates
Light,heat & power
Insurance
Repairs & cleaning
Work materials
Telephone
o￿lce expenses
Food
Graduation expenses
Sundry expenses
Outings & activites
Legal & professional
Bank charges
Depreciation
45,877
1.775
60
316
1,092
1,239
613
1,876
713
429
964
io
998
1,361
1,668
87
1.776
45.877
1,775
60
316
1.092
1.239
613
1.876
713
429
964
10
998
1,361
1.668
87
1,776
39,312
1,129
150
320
2,249
1.210
371
2,461
1,427
605
1,655
2.665
613
1,614
88
1,973
60,854
60.854
57,853
5 Net incoming/outgoing resources
Net outgoing resources for the year include..
2024
2023
Depreciation of fixed assets
1,776
1,973
6 Staff costs
The aggregate payroll costs were as follows..
2024
2023
Staff costs during the year were:
Wages and salaries
Pension costs
45,329
548
38,818
494
45.877
39,312
Pagell

RasharkAn Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2024
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 2023
Additions
135,027
12,096
3,058
147,123
3.058
At 31 August 2024
135,027
15,154
150,181
Depreciation
At I September 2023
Charge for the year
119,099
995
11,243
781
130,342
1,776
At 31 August 2024
120.094
12,024
132,118
Net book value
At 31 August 2024
14,933
3,130
18,063
At 31 August 2023
15,928
853
16,781
Included within the net book value of land and buildings above is £14,934 (2023 £15,928) in respect of
freehold land and buildings and £Nil (2023 £Nil) in respect of leaseholds.
Grants Tecieved for the purchase of fixtures & equipment are netted off in the year against the expenditure.
9 Debtors
2024
2023
Prepayments
313
223
10 Cash and cash equivalenls
2024
2023
Cash on hand
Cash at bank
19,289
29,398
19,292
29,401
Page 12

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2024
I I Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accruals
104
{218)
80
1,313
462
(218)
80
1,271
1,279
1,595
Creditors.. amounts falling due within one year include grants unexpended at the year end amounting to £77
(2023.. £77).
12 Pension and other schemes
Defilled contribution pension scheme
1.he cliarity operates a defined contribution pension scheme. The pension cost charge for the year represents
contributions payable by the charity to the scheme and amounted to £548 (2023 - £494).
13 Reserves
Other reserves
Total
At I September 2023
46.415
46,415
At 31 August 2024
46,415
46,415
14 Funds
Balance at I
Scptember
2023
ncoming
rcsource5
Resources
expended
Balance at 31
August 2024
Unrestricted funds
Geiieral
Unrestricted funds
1,344
49.394
(60.855)
(10,117)
Restricted fund5
The National Lottery Comtnunity
Fund
EA - ICT Grant
100
100
Total restricted funds
109
109
Total funds
1.453
49,394
(60.855)
(10.008)
Page 13

Rasharkin Community Playgroup
Notes to the Financial Statements for the Year Ended 31 August 2024
Balance at I
September
2022
Incoming
resources
Resources
expended
Balance at 31
August 2023
Unrestricted funds
General
Unrestricted funds
14.515
44,682
(57,853)
1,344
Restricted
The National Lottery Community
Fund
EA - ICT Grant
100
100
Total restricted funds
109
109
Total funds
14,624
44,682
(57,853
1,453
Page 14