Compan!. reujsts-ation number- N1606282
Charilj. re(FlStration nuinber.. l O l i20
KILLEAN PLAYGROUP LIMITED
IA compani. limited b), share capital)
Annual Report and Financial Sialei￿eTrt5
for ihe Year Ended J l Auuust ?O?-
SP MLKeoivii & Co Ltd
CharterLd Ccill fied Accountants. ReTristered Audilors & Tai Advisors
5 Loii'er Cc11hci-ine Sireel
Co Doi¥'ii
B'l J5 6BL

KILLEAN PLAYGROUP LIMITED
Contents
Reference and Administrative Details
Strate(Jic Report
Trustees, Report
Independent Exaininer's Report
Staleiment of Financial ActiN'ilies
Balaiice Sheet
Statement of Q'ash F loii's
Notes 10 the Financial Stateinents
9t0 17

KILLEAN PLAYGROUP LIMITED
Reference and Administratii'e Details
Charit!. Registralion Number
IOlJ20
Compan! Registration Number
N1606?82
The cliarili. is incorporated in Northern Ireland.
2 liellN's Road
Killean
Registered Office
Co Doii'n
BT-,5 SRY
Independeni Eyaminer
SP McKeoii'n & Co Ltd
Cliartered Cenified Accounfaiits. Reoisiered Auditors & Tax Advisors
S l.oiver Catheriiie Streei
Co Doi%n
BT)) 6BE
Bankers
Danske Baiik
fi8 Hill Street
Neiin.
BTJ4 1 BD
Pave I

KtLLEAN PLAYGROIIP LIMrrED
Str*¢egK Rep•Yt for tkn Ytsr Ended 31 Ayt 2023
.11 Auwi12Q2.1. 111 (X)n4)li3n¢e ￿lIh *414C 13f the Ci)JWi¢* A¥1 ?(A￿.
In line with re<x)nrnded practice from the Clwity COMMI￿ for Northern trelJnd. the playgmup has
estab]itheA a rn p)licy to the stability of Ibe JnisSi￿ p[D8[￿. auploymott aud Ollgoin8
q)¢raiit)n* of th¢ iNwiisl1iim. Th¢ fimd haN Iw) iikntifiol •% £(￿,{xX) ¢n%ures
th&1 the core ￿]VitV of Pla) gtoup Ltsl could coulinu¢ duting a p¢ri(Nl of unfoTose¢n diffK¥lty in r¢lation
y￿r li) y.￿r k8iS.
The.qtral¢gic rwA)rt Kfr&" &pprotr"ed by Ilw of thè f*&ity 0ft.14 kf*y &nd (My. li* IWIry:
MrsPaulinc
Tn￿[(
Mrs. Collett¢ Kiog
Page 2

KILLEAN PLAI'GROUP LIMITED
Trustees, Report
The iruslees. ii'ho are directors for thc piirposes of coiiipan!. laH'. preseiit the annual report toueiher M'ith the
rinancial siaieinenis and audiiors. report ol.the charilable compan!. for Ihe N'ear ended i l Auousi 202).
Objectives and actii'itie5
As per the conslilulion. the coinp1c n!. s objeciives and aciivilies are specificall! restricied 10 the followino- ro
proniote plaN, based learnin(F enN'ironmeni% foi all childreii under stalLiloTh" school acye Ihereinafier referred to as
the beneficiarie%) ot. Tk illean and ils surrouiidini
'reaier iiaid area Iliereinafter called ihe -area of benefit")
without d Istinclion of due. uender. Inarilal slatus. disabilit!,. sexual orienialioi). iiationality,. etlinic identity.
poliiical or rel iiiious opinion, bi. a%£ociatiiiu Ilie staluiory auil)orilies. coiniiiunilN.' and voluntary oroanisations
and the inhabitants in c? coinmon etyort lo advance education. and in particular.
(a) t() adi'ance the education ot the beneticiaries bK IhL proiwjsion of %¢ife aiid satisfi.'ing ?roup play. Ivith the
righi of parenislcarvrs to take responsibiliti. t-or and to becoine involved in the aciivities of the (Jroup and to
proinote the preservation of Iie1L Ith ot Ilie beneficiaries=
(bl to SLlPPOrt the visioi) and value5 01- EarlN Years- IhL oruuiii3ation for l'ounu cliildrcn (hcrcinafter called 'Early
Years'}:
(c) to advance anN' oihl'r eNclusii'L'I!' cli<iritable purpose as the directors mai.. froin tinie to tiine. decide in
accordance ivith the 1aM. of charits..
The pla!.
(sroup 15 open Monda!. lo FridaN 9.00 10 12.JO and eiMplo!s i qualitied staff. It provides a facilitN'
.here the Lhildren can learn in a sat-e and sliinulalin? environmeni al tlieir 0￿,n pace. The pla512roup works to
provide the prt-school curriculuin and is proud to liave been recooiiised bi Earl!. Years iwitli ali Accrediation. In
settinLT our objectives and plannino our activities for ihe Near Ihe Irusiecs have uiven careful consideration 10 the
Clihritv Cominission for Northern Ireland s <)uidance on Pliblic benefit to ensure that tlie activities have helped
to achieve the charilN' % purp()s¢¥ and provide a benefit lo ihe beneticiaries.
OhjeL'tive.i. .slriilegie.s uiicl ac'lii'ilie.s
The SLhool reopened after Covid-19 restrictions in Sepiember 2020. After a dI￿7cUlt feii. months ot working
froin hoiiie and keepinLT in IouLh ii'ith pJrcnts and cliildren virtuall!.. This 14 as a i¥elL()Ine i-elief.
Objectives iiillude (Fettin(F children back to a nornial routine and enhancinu learnino and developiment throuu
taLL' lo tace teachiiii
Going eoneern
Man¢lQF¢iiienl have considered a period of ai leasi l? nionihs froin the date ot approval of tliese financial
slateiiiLnt% as part of their assessiiieiil of the appropriateness of Ihe uoiiiu coiiceim assumption, and have
concluded that Ihe ijoinu concern basis is appropriale.
The eftect ot- Covid-19 in 20?0 has not created an!. doubt on the abilit!. of the coinp1< ni. to continue. Bein15 a
childcare faLilili'. Ihe preniises i%'ere instructed ro close bul Ihe coiiipaiiN' is supported b!. the Depaitnienl of
Education and has Sufficient reserves to Ineei ils tinancial obliuaiion5.
Trustees and orrietrs
The trustees and otticers serN'in(* durinil Ihe lear and since the N'ear end ii'ere as folloivs:
Trustees..
Mrs Pauline Do￿.datI
Mrs Fionnuala O'Neil
Mrs Collette Kin
Mr P&lll'ick Mc Nainee

KILLEAN PLAYGROUP LIMITED
D15closure of finftsrmation to auditor
Each has laL¢D sty that they ougbt io have tak￿ as a tnL*c ID orts to m2L"e tIm￿V&S aware of ally
leiiani au4ii 2iif4im?Ill[￿ l{) <4ab]ith that ¥41ffj"'8 audi14Y js i)f that infiThi?liill. The ini8lees
confirnA tb# th&¥ ittfODNt1￿ know (if tFw ik. &*Kl&iiir i* IirK*iV&re.
The Nx)rt I￿a5 4)l¥bW by the anL4Lkn of the ¢b#rity i)n 14 May x)24 iL% l*thalf by:
Mk3 Paulill¢ lJ)wdall
Tr(￿$
Colldk
Tn￿%<
Kill¢an Playwup is a company limit￿1 by 8v*raD￿ and wted as ¢haritabl¢ by HMRC. The company is
also a regI*¢r￿ c￿lty ivilb The CkwRty' C(xnMi￿Oll for Nortbern Irdalld uDda- chatity 101320. The
company inbi)ItXYiiieQ ortr ?J? Id Febn￿￿ 2011. Tr (XKnPW Tr*k &<&blithl 4 MikTKYan&kfft of
A&￿lation which ¢aablished thc obj¢¢ts a￿1 powers of the company. and is governed by its ATticlts of
Awiati<¥L The liabilit), of th¢ maulms is jimitoj iu that evoy of Ihe (x)n)pany UDLkttskn to
Iltrilxxe *>d Iiot ex'¢*diti8 £1 in Ibe ev&it of th¢ o)mpth}' I￿l￿g ￿7)Und w).
Recrnitment alld Appointment of Directors
fin&n¢i&l y¢&r..
Or8anisation sIn￿tur¢
a PIIy8f¥X4) li) 14wia8¢ th¢ Ilay4114ay i)PXi4)N of the Playbknli4). The Plé>gn)up149dtr ha.
Ikl¢8aied
U1￿71Y. Within terms of delegated approvaL for optralion21 nmtters itiGludiDg #aff swp0visi0￿ delivery of
PJa} groiw activities budgetary nwia8eiiieiiL The Playgroup is affilialed to the Earty Years (Ygallisatioll and
workk trery their Eafty Year%" its th&t are up4o&L¥ p¥*tic¢
wtthin th¢ Wor. %laff al￿ uod¢na&'e It81￿ar training
Page 4

KILLEAN PLAYGROUP LI￿lITED
Independent Examiner's Report to th¢ trustees of KILLEAN PLAYGROUP LIMITED
('the Compani",)
I report lo the charity, trustees on m}. eYamina(ion of ihe accounts of the Compan)" for the l'ear ciided J l August
Responsibilities And basis of report
As ihe charil) s trustees ol- klLLF..4N PL.41'CJROL'P LINIITED laiid also ils directors for the purposes of
coiiipan!. laiyl you are responsible for ihe preparaiion ot. the accounis in accordanee ii'iili ihe requireiiients of tlie
Conipanies Act *0061'the ?006 .4ct- i.
Having satisfied mvself that the account5 Ot KI LLF..4N PL.41'GROLIP LINIITF.D are not reqiiired to be audited
under Part 16 of the ?006 .4ct and are elii>ible for independeni elaiiiination. it is In!, responsibility. to..
exainine Ihc llccounts under section (Trs of Ihc Chariiies .4Lt IN'ortherii Irelaiid l ?008:
to folloiv the procediires laid doii'n iii tlie ￿eneral Direciions given bl. the Charit>, Commission for Northern
Irelcind under section 6iig11 bl of the Cliarities .4cl' aiid
to stale iwheiher particiilar mailers Iiai'e come to m!. anention.
I have e.Namined your chariii. s aLLOLints as reqliired under seciion 6) of the Charities .4ct aiid li1￿ e.xai))ination
was CL2rried OLrt iii accordaiice i¥iih Ilie cpeiieral Direclioiiq i)ii'eii bi Ihe Cliaritt. Comiiiiqsion for Northern I reland
under section 651911 b i of tlie Charilies .4it. Tlie e.xaminatioi? included a re￿ie￿. of tlie accounting I'ecords Lept
b!. the ch¢1ritJ' and a comparison of the accounis prcs¢nted ii'iih those rccords. It also iiicludes consideration of
ali), unusual ilcnis or disclosures in the a¢count5. and seeKinL eiplanations from you as charity trustees
concernin(Tr 1< n), such m<ltters.
Independent exAminer'$ 5tAtement
I have coinpleied m). e.xainination. I confirni tliat no fftatters hai'e come to tni, attention iii connection iviih the
eyaminatioii givincF nie cause to beliei'e-
ac¢oiiniiniF records ¥%'ere not kept in respect of KILLEAN PLAI'GROI IP LIN4ITED as required by section
-186 of the ?006 Act: or
? the accoiinl_q do not accord i*ith those records= or
3. the accounis do not compli" i%"ith thc accouiilincF rcquireinents of seLlioii _)96 of Ilie 7006 .4cl other than
an). reqiiirement that thc accounts £Five a 'trLlC and fair i ieii, ii,hich is not a iiiatter considered as part of an
independenl eNaminalion- or
4. the accounts have not been prepared in accordance ii'ith the meihods and priiiciples of the Stateinenl of
ReiuTnniended Priciice for accoui)tin(J aiid rLPOrtiii<
bi. ¢l)ariiies [&ipplicable to charities prepariiii, thcii.
accounts in accordaiice iwiih ihc Financial Reportiiig Standard applicable in the UK and Republic of
Ir¢land IFRS IO•I].
I liave no concerns and ha￿e coine aLross nu other Iiiaiiers in eonnectioii ii'.iili the eianiinatioii to ilhich attention
should be drawn in this report in order io cnablc a proper undcrstandiii(Tr ol-tlie accouiits lo be reached.
Shane NIL Keoivii BA i Honsl FCCA
Chaitered Certified Accouniants. Reg)istered .4udiiof5 &. T&i Adiiisors
5 Loiver Catherine Street
Nelvry
Co Dolvn
BTJ5 6BE
14 M<ly ?0?4

KILLEAN PLAYGROUP LIMITED
&+tatement of Financial Actii:ities for the Year Ended 31 August 2023
(Including Income and Eipenditure Account and Statement of Total Recognised Gains
and Losses}
Unre5trieled
funds
Restricted
funds
Total
2023
Note
Income and Endowments from:
Donations and leiiaLies
Investinent income
11,479
57.469
68.948
20i
Total incoime
1.68?
-57.J69
69.151
Expenditure on:
Raisiii(I tiinds
Charitable activities
(542)
(59.401)
116.777)
{4?.624}
Total expenditure
{4?.6?4)
{59.94J)
Net lexpenditure)lincoine
li.6j71
14.845
9.208
Net movement in funds
(S.6J7)
14.84$
9.208
Reconeiliation of funds
Total tunds broutshi fo￿¥"ard
11 $72)
Total funds carried t-orii'ard
16
l j.?7j
Rcstricted
fiiilds
29.fi92
Total
2022
Unrestricted
fund5
Note
Income #nd Endom'menls from:
Donations and leoacies
Investn)ent income
16.487
108
49.78.5
66.272
108
Total income
16.)95
49.78£
Expenditure on:
Raising tunds
Charitable activities
(440)
(16.169)
(440}
(6J,222)
147.0.5J I
-roial expendiiure
(16.6091
{47.05i}
(6i.662)
Nei (e.Kpenditurel,'incoine
114)
2.718
Nel Inovenient in funds
(14)
2,718
Reeoneilixtion of funds
Total fiinds brouuht t"orni'ard
11 57?
17,665
Total fiinds carried foN"<1rd
16
1_16(1
All of the charitN 5 activilies derii'e troin continuing operations duriii(J the above tii'o periods.
The fiinds breakdown for 2022 is shoii'ii in note 16.
The notes on panes 9 to 17 form an tnieoral part of these financial staieinents.
Pau¢ 6

iaLLEAN PLAYGROUP LIMITED
(Reptration llThlRr. Nt606282)
BalAnce Sheet as at 31 August 2023
Note
2022
Fixed
Tan￿b]e &￿ts
C4rr¢ttt as¥¢ts
io
341
426
Cash at Ertnk and 1>1 h￿d
139
97.914
98.153
173
12
88,859
13
96.858
87,564
97,199
87.Wi
14
67.&)7
67,6A)7
?9.592
20.383
Rcstridcd fi￿d$
13273
Unre¥lii¢t¢a Ittcon￿ funds
1.160
16.319
19.223
Totsl fttath
16
20J83
For th¢ financial ¢llthng 31 2023 the thatity was enlitled to exanption fiDJn audit sr¢tiOD 477
of the A# 2[K￿ Ttlffiing io S￿￿11
Directors, r¢sponsibilitses:
The mcmb(z8 ha74e not requir&l tk Gh&ity to obtan an audii of its a(XOUDts for tbe year in ill
¥Y¢Xion 476.
The diLfCtors ac￿￿'kd8c tbeir ra$￿￿&￿111ticS for ￿Ying with xrquim￿ts of Ibe Act with •t
The fin￿￿131 statan￿ts pages 6 10 17 were 4yoved bs. the a￿1 allthO￿ for 14 May
20?4 and the?T behdfb>:
MT>' Pauluic Dowvdall
Mrs Colld* King
The uolcs (In Pag￿ 9 to 1:,7forni aTr mtcgTal part of th¢s¢ fmaDoal

KILLEAN PLAYGROUP LIMITED
Statement of Cash Floii s for the Year Ended 31 August 2023
2023
2022
Note
Cash flom's from operating actii'ities
Net cash income
9.209
2,718
Adjustments to cash floivs from Jion-cash items
Depreciation
Iiivestinent iiicome
107
(108)
9.091
2,717
Work'ing eapital adjustments
(Increasel,.'decrease in deb(ors
Increase in creditors
{66)
527
20
Nei cash floi%.'s from operatinij acti￿ ities
9.025
Cash flows frotn inN'e5ting actii'ities
Intere%1 receivable and similar incoine
ios
Nel increase in cash and cash equivalents
9.228
Cash and cash equivalents ai I September
Cash and cash equivalents al J l Aiioust
88.686
85.j14
97.914
88.686
All of the cash floiys are derived from coniinuinu operdlions duTin¢J ihe above ttvo periods.
The notes on paTres 9 10 17 fonn an inieml part of thesc financial stateinents.
Paoe 8

KILLEAN PLAVGROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2023
Chariti. status
The charil). is a chariii. prI￿.ale compan!. liinited bi. (iuarantee and coiisequentl!. does not have share capital.
Each ot the Irusiees is liable to contribute an ainouni not eiceedin(p £ I toii.ards Ihe assets of the charit). iii the
event ot liquidation.
The charilk is reuistered in Northern Ireland.
The address Ot" ils reui5tered office is-
2 Kellys Road
Killean
Co Down
BTJ5 8RY
Thege tinancial slaieinents were auihorised for issue bi. Ihe trustees on 14 Mai. 2024.
2 Accounting policies
Summar), of significanl accounting policies and kei. accounting estimates
Tlie principal accountin¥ policies applied iii the preparation ot these finaiicial stateinents are set out below.
These p()1 icies have been consisientli. applied to all the lears presented. unless otherni'ise slated.
Statement of compliance
These linanLial slateinen(s have been prepared in accordance FRSIO? 'The Financial Reportin
Standard
applicable in the UK and the RepLEblic ol. Ireland,. The Sialeinent of Recoiiiimciided Practice dpplicable to
chdrities preparinTr iheir accouiits iii accord1( nLe ii.ith ilie Financial Reportinft Siandard applicable in the UK aiid
RepiibliL of Ireland IFRS1021 (Charities SORP IFRS1021I. the Charities Act {Northern Ireland) 2008 and
Conipanies Act 7006.
Basis of preparation
KII.I.EAN PLA YGROUP LIMITED meeis the definition of a public benefii entit! under FRS 102. Assets and
li(Ibililies are iniiiall!. reLounised at hisioriLal Lost or Iransaciion value uiiless oiheN'ise siaied in tlie relevani
accounting pol icy notes.
Going concern
TIIL, trustees consider that there are no material uncertainries about the charitii's abiliti. to continue as a uoing
concern iior an!.. sioniliLanl areas of uiicenaii)li ihdl atTeci ilie c(1￿ inv i'alue of asse15 held bl, the chariti..
Income and endowments
All in¢oine is reLo¥nised once the cl)arili has eiitiileiiieni 10 the incoiiie. it is probable tliat the inconie w'ill be
received and the amount of the income receivable can be measured reliablN'.

KILLEAN PLAYGROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2023
Doiiiitiiiii.s aiid legiicie.s
Donations are recu<?nised iyhen the charir)" has been notified in ￿rIlli}U of both the amount and settlement date.
In ihe event that a donalion is subject to condilions that require a level of perfonnance b!. tlie charit!.. before the
charitN' is entitled lo the tunds. the incoine i.s deferred and noi recoiyiiised uniil eitlier those coiiditions are fully
met. or the fiiifi Iment of. those condiiions is li holli. ii'ithin ihe conlrol of tlie chai-il!., aiid it is probable that these
coiidilions ii'i I I be lill fillL.d in tlie reportin
period.
Le(TracN' gifts are recounised on a case bi. Lase basis folloii.in
the vrdnt of probate i¥'l)en tlie
adininistrator. eieclltor t.or the esiaie ha5 coIMiiiunicated iii iN"riiinu boih Ihe ainounl and settleineni date. Iii the
event that the oitl is in the tonn of ali assei othL'r than cash or a fin1< ncial asset Iiaded oii a reco(Fiiised stock
exchanTre. reeo(7nition is subject to the i'aliie of the uift beiniy reliabl!" iiieasurable I￿.[[h a de¢Free ot reasonable
acLuracJ' and the litle to Ihe asset havino been transferred to the charilK".
Grttiil.% receii'uble
Grants are recoiynised when the charili, has an entiilement to the funds aiid ani.. condilions linked to the orantS
have been Inet. Where performance conditions are aiiaclied to the £rant and are let to be Inei. tlie incoine is
recounised as a liabiliti.. and included on the balance sheet as deferred incoine to be released.
liii'e5tiiieiil iiic'ipnie
Dividends are recoiJni5ed once the dil'idend has been declared and noiitication has been received ot-the dividend
diie.
Eipenditure
Al l e.xpenditure 1% recoftnised onLe tliere is a leiTal or conslruciivL (Iblii)ation lo iliat e.xpenditure, it is probable
setileineiit is reqiiired and the amoiint can be Ineasured reliabl!.. All costs are allocated to the applicable
e.Ipend iture headiiiii that aviFfL'(Jale siini lar Cosis lo tlial caie
Tori"_ ￿1here cosis C(Iniioi be directl!. attributcd to
particular headinus thei. have beerk al located on a basis consisient ii'itli Ilie use ot- resources, Ii'iih central siaff
costs allocated on the basis of tiine spent. and depreciation char?es allocated on the portion of Ihe asset-s use.
Oiher support costs are allocated based on the spread of staff costs.
Riii.singfunc15
These are costs incurred in aiiraciinu voluntan. incoTne. Ihe Inanaoement of investtnents and Ihose incurred in
tradino activities that raise fuiids.
Clinriliible (i('lji7ilie.s
Chariiable eNpend ilure CQTnprises those costs incurred b!. the charit!. in the delii'en. of lis activities and services
for its beneficiaries. It includes both costs thai can be alloLil(ed directli to siicli Ilctivities and those costs of an
indirect nature necessaryw lo support ihein.
Support costs
Support costs includ¢ central functions and haN'e been allocated to activili. COSI catetsories oli a basis consisient
wilh ihe use of resources. lor ¢.iainple. allocaiinu propert!" costs bi. tloor areas. 01- per capila. staff costs b), the
tiine spent and oilier cos15 bN their usaue.
Goverilance fosts
These inclii(Ic Ihe costs altribLltable io Ilie charilk s compliance ii'iih Colislitutional and 5tatutori' requireiiients.
inL liidingj c1udil. -slrlc ieuic manaoement aiid Iruslees Ineetinus and reiinbiirs¢d eipeiises.
Paoe 10

KILLEAN PLAYGROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 Auuust 2n2_3
Government grants
Gok'en1111enl <)ranls dre recoiilliSL'd based on the JLci'ual Inodel and are Ineasured ai Il)e t-air ￿alue of the asset
received or receivable. Grants are classified as relatin? eiiher to revenue or to asseis. Grants relatiiiu to reveiiue
are reco17nised in incoine over the period in ii'hich Ihe relaied costs are reco(Jnised. Grants relalinu to assets al'e
recoiJnised over ihe expected useful life of the assel. W'liere part of a urant relaiinu
to an asset 15 deferred, it is
recotsTtised as deferred incoine.
Taiation
The cl)Jrit!' is considered to pass the tests sel out in Paraoraph l %chedule 6 of tlie finance Act ?010 aiid
theretore il iiieels the defiiiition of a Lliarilable cotnpaii!. for Ul( corporation taN pui-poses. Accordinol),. tl7e
charitN' is poleniiallN' exempt t.rom iaiation in respect of inconje or capiic11 cyaiiis received ivithin cateuories
cowered b )' ChapiLr i P<?rt I l of the L"orporaiioii -fa.K Aci ?0 l O 01- Seclion ) 56 ot the Taialion of ChariTeable
Gains Act l 99? to the exitni that such ii)come or (Fains are appl lcd c.KclusiN'el!' to charitabl¢ pui"poses.
Tangible filed a55e15
Individual li.xed assets costinu £ 100.00 or Inore are iiiiliallj" recorded at cost. less an), subsequent accumulated
depreciaiion and subsequent accumulated impaimieni losses.
DepreciatÉon and amortisatÉon
Deprecialii)n 15 provided on taniJible tiled ass¢t% 50 as io ilriie OIT ihe cost or valuation, less an), estiimated
residual value. over their expected uset-ul econoinic life as follows..
Asset class
Plant and niaLhiner%'
Depreciation method and rate
200.0 reducin(J balaiice basis
Trade debtors
Trade debi()rs are ainounls due froin customers for nierchandise sold or sern'ices pert"onned in the ordinan,
course of business.
Trade dcbiors are recoTrnised initllc Ill" 1¢ I the Iraiisaciion price. ThL!" arL subsequentli. Ineasured ai aiiioilised cosi
usin(Tr the etlective iiiterest Ineihod. less provision for impairinent. A pi-uvisioii for tlie iinpainiient of trade
debtors is established ii'hen there 1.% objective evidence Ihal the charili. i%'ill not be able to collect all ainounts due
accordints to rhe ori(iinal ternis of ihe receivables.
Cash 4ind eash equ ii'alents
C1<sh and ca.%h equiv<11LntS COTnprise cash on hand and call dcposits. aiid oihei- short-tenii hicFhl)' liquid
inN'estineiits thai arL' re14 dil!. coni LriiblL to a kiioii'n aijiuunt of cash and ale subjevt to ali insi(Jniticani risk of
change in value.
Pave 11

KILLEAN PLAI'GROUP LIMITED
otes to the Financial Statements for the Year Ended 31 August 2023
Borrowings
Iiilcresl-bearin? borroii'inos are initiall!. rccorded at fair value. i)ei of Iranfiaction costs. Interest-bearin
borrO￿.1ngs are subsequentli. carried at ainonisLd cosi. i¥'iih the ditlerenLe beti%een the proceeds. net of
transaction cosls. and the ainoiint due on redeinpiion beii)c) recoiynised as a cliarve lo the Stc1temeiit of Fiiiancial
Aciivities over the period of the relevanl borroii'ints
Interest eipense is reco(Fnised on the basis of the effectiv¢ interest Imeihod and is included in interest payable
and siinilar charues.
Borroii'in<7S 1< re classified as curreni liabilities ui)less the cliarit!. lias an unconditional ri(Flit to defer settleinent of
the liabil it!, tor at Icast lii'elve months after the reponinu dale.
Foreign exchange
Trans<lCtioiis in foreign currencies are recorded at ihe rate of eNchange at the date of tlie transaction. Mon¢lari'
assets and liabilities denoininaled in foreiLFn curreiicies at ihe balaiice sheet date are reported at the lates of
exchanije prevailinv at that dale.
The results of overseas operations are translated at the averaoe rates of e.Kchanue durin￿ the period aiid tlieir
balance sheets al the ratcs rulin(Tr al ihe balance sheet dale. Eichanue dit7ei'ence% arisiiio on 117nslation of the
openiniF nel assets and results of oi'erseas operalions are reported in other coiiipr¢liensive incoine and
accLiinulated in equitN' (attributed lo non-controllinc) interesrs as appropriate).
Other exchange difterences are recooni5ed in the Siateinent of Financial Activities in the period in ￿hICh the).
arise eNcept tor:
I l exchange di fferences on Iransactions entered into to hedue certain foreion currenci, risks {see above).
2) exchanTre differences arising on vains or losses on non-monetaTh' ileins ii'hich are recouni5ed in other
compreliensive incoiiie- and
i ) in Ihe case of Ihe consolidated financial stateinents. eichanoe ditTeirnces on I￿Onetari, iteins receivable froi
or pa!.'able io a foreitsn operaiii)n for ii'liich seiilemeni is neiiher plai)ned nor likeli" lo uccui- (Il)erefoi-e foriiiin
part ot- the nei investiiient in ihe forei<71i operaiion). ii'hich are reco()nis¢d in oiher coi)Ipreliensive incoiiie and
reported under eqiiil!.
Fund structure
Iliirestricted incoine t-unds are oeneral fiinds Ilial are aN'ailable for use at the trustees discretion in furtherance of
the objectives of the charit!..
Restricted incoille liinds are those donaied fvr use in a particular area or for specific purposes. the use of which
is reslricled to Ihat <lrea or purpose_
3 Income from charitable aetii'ilies
Paoe l?

KILLEAN PLAI'GROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 Au%ust 2023
Un restricted
funds
General
Rcstrieled
funds
Total
funds
Fiindraisino
Pla)'group Fees
SELB Grants
Other Grants
7.9)8
56.182
1.287
56.182
Total for 2023
10.sss
57.469
68.024
Total for 2022
49.785
4 Investment income
Uiirestricted
funds
General
Total
fund5
Interest receii'able and siinilar incoille-
Inlercsl receivable on bank deposits
Total for 2023
Total for 2022
108
108
S Expenditure on charitable actii'ities
Unrestricted
funds
Geiieral
Restricted
lunds
Total
funds
Note
li.892
18,920
Staft- costs
Govemance cosis
1,295
Total for 2023
16.777
47.6?4
Total for 2022
16.169
Unrestricted
funds
General
Restricted
funds
Total
2023
Total
2022
Charitable activite5
i8.106
61.927
Pa{Fe l )

KILLEAN PLAYGROUP LIMITED
Notes to the Financial statement.s for the Year Ended 31 August 202_3
Acti￿.1(￿.
undertaken
directli"
Grant fiiilding
of acti￿ it},
Total
expenditure
Charitable activity
47.624
-f8.106
Total for 2022
14.874
61,927
6 Trustees remuneration and eipenses
No trustees. nor an} persons connected ii'iih Iheiii. have i-eceived ani" reinui)eration from the charit). durino the
year.
No trustees have received an￿. reimbursed eNpenses OT anv other benefits from the charit). during the }'ear.
7 Staff costs
-Ihe ag
yureg<1te pa￿'r0]I costs iiere as folloil's:
20?3
2022
Staff costs during the l'ea r were:
Wa¢Jes and salaries
Pension costs
41.552
853
851
i9.186
42.405
The Inonthl5' avera(Je nuinber of persons l includinij seiiior manaueiiient leadership team) einploved by the
charily dui-iiig tlie Jear expressed as full rime equivalents Il'as as folloivs-.
?023
2022
P*'o
Average number ot-emplo!'ee5
No einplo)'ee received emoluinenls ot Inore than £60.000 durinu the l'ear.
8 It]dependenl exarnincr's remuiieration
2023
2022
Eiaminalion of the finanLia5 statements
1,295
Pafte 14

KILLEAN PLAYCROUP LIMITED
Notes to the Financial Statements for the lear Ended 31 Augu.8t 2023
9 Taxation
The charity is a reijisiered charit). and is iherefore exeinpi froin taxaiion.
l O Tangible filed assets
Furiiilure and
equipment
Total
Cost
At I September 202?
1.600
1.600
At .} l Aiiuiist 202J
1.600
1.600
Depreeiation
At l %epieinber ?022
Charge for the J'ear
1.174
8.5
1,174
85
At J l Augu51202J
1.2$9
Nel book value
At J l Auftusl 202)
At i l Au(Trusl 2022
426
I l Debtors
2023
2022
Other debtors
12 Cash and cash equii'alents
?023
2022
Cash ai bank
88.686
13 Creditors". amounts falling due ii'ithin one l'ear
2023
2022
Accruals
14 Cr¥di¢urs- xmounts fallin% due after one l'ear
?0?3
2022
Other Io¢lns
67.607
67.607

KILLEAN PLAYGROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2023
IS Share capital
16 Funds
Balance at
.September
2022
Incomiiig
resources
Resources
expended
Balanee at 31
August 2023
Unrestricted funds
General
21.956
11.68?
{17.i19)
Restrieted funds
11..57?1
£7.469
{4?.6?4}
13.273
Total fund5
69.151
(59.94))
29.592
Balance at I
S'eplember
20?1
Incoming
re50urees
Resources
eipended
Balance at31
August 2022
Unrestrieted funds
Gei)eral
19.?)7
16.i9f
(16.609)
19.22)
Restrictcd funds
{1 £7?)
49.78$
(47.0SJ)
1,160
Total funds
17.66
(6i.662)
17 An21y515 of net assets betM"een funds
Unrestricted
funds
Gener21
Total funds at
31 August
?023
Restritted
fund5
Tan(Trible tixed assets
Curreiit assets
Current liabi lilies
Creditors over l year
2,250
{1.295)
(67.607)
(67.6071
Total net assets
29.59?
Pave 16

KILLEAN PLATr'GROUP LIMITED
Notes to the Financial Statements for the Year Ended 31 August 2023
Unrestricted
lunds
General
Total funds at
31 August
2022
Restricted
fuiids
Tanoible tixed assets
Curreiit assets
Current liabilities
Creditors over l N'ear
4?6
426
88,859
(1,295)
(67,607)
167.(107}
Total net assets
i.847
18 Related parlN' transactions
DuriniT the N'e1r the charit) Inadc thc folloil'inu ￿lated parti traiisactiuiis:
Killean PIA1'2roup
(Killeaii Plai'i?roup Limiled took over the Irade of Ki Ilean plaiioroup (unincorporated entity). Killean Plaj.
loaned an ainounl of £67.606.9i (o ihc li1￿lted coinpan!.. Tl)is dL'bi is not secured)
At the balance sheet date Ihe amouni diie io Killean Plal'uroup ￿'aS £67.6071?0?? _ £67.607).
Pa(we 17