Ardstraw Community Playgroup
{Company limited by 8uaranteel
Trustees, report and flnantial statements
for the year ended 31 August 2023
Reglstration number: N1042198
Northern Ireland Charity number: 101881

Ardstraw Communlty Playgroup
(Company limited by guarantee)
Contents
for the year ended 31 August 2023
Page
Legal and administrative information
Trustees, report
Independent examiners, report
Statement of Financial Activitie5
Balance sheet
Notes to the f inancial statements
8-10

Ardstraw Communlty Playgroup
{Company Ilmlted by guarantee}
Legal and admlnlstrative information
for the year ended 31 August 2023
Legal status
The company is a private limited company, limited by guarantee, which was incorporated under the Companies
(Northern Irelandl Order 1986 under Registration Number N1042198. It is also recognised as a charity by HM Revenue
& Customs under Reference Number XR56374. The company is a registered charity with the Charity Commission for
Northern Ireland since 12 August 2015 under registration number 101881.
Trustee5
Chairperson
Alison Logue
Vice Chairperson
Charlotte R055
Treasurer
Heather Smyth
Secretary
Louise Crumley (appointed I September 20221
Other Trustees
Sian Allison
Jayne Baird
Jaymie Crawford lappointed I September 20231
Hannah Foster lappointed I September 20231
Stephanie Gourley Iresigned I September 20231
Stephen Griffith (appointed I September 20231
Alison Hamilton lappointed I September 20221
Natasha Hamilton (resigned I September 20231
Ruth Hamilton (resigned I September 20231
Lorraine Hyndman
Alison Irwin (appointed I September 20221
Judith Mccreery lappointed I September 20231
Ruth McFarlane Iresigned I September 20231
Lisa Mclntyre {appointed I September 20231
Aisling Moore lappointed I September 20221
Susan Rogers lappointed I September 20231
Eimear Walsh (appointed I September 20231
Lisa Wauchope (appointed I September 20231
Diane Wilkinson (resigned I September20231
Company number
N1042198
CCNI Charity number
101881
Buslness address
Ila Deerpark Road
Ardstraw
Co Tyrone
BT78 4LL
Bankers
Danske Bank
Business Banking
P.0. Box 183
Donegall Square West
Belfast
BTI 6JS
Page I

Ardstraw Communlty Playgroup
(Company limited by guarantee)
Trustees, report
for the year ended 31 August 2023
The trustees present their report and the financial statements for the year ended 31 August 2023.
Trustees
The management committee of the company, known as directors for the purpose of company law and trustees for the
purposes of charity law, who served during the year and up to the date of this report are set out on page l.
Charltable objects
The company was established to enhance the development and education of young children by encouraging
parents/guardians to understand and provide for the needs of their children. The playgroup provide5 high quality care
and education for children under the statutory school age. The direct benefits which flow from this purpose include an
enhanced learning capacity which addresses social, emotional, physical & educational needs of the child. These benefits
can be demonstrated by feedback from parentslguardians, external assessments, educational assessments & statistics.
In addition, the company aims to offer appropriate play facilities, with the right of parent51carers to take responsibility
for and to become involved in the activities of the Company, ensuring that the Company offers opportunities for all
children, regardless of religion, culture, race or means. The group raises awareness of age-appropriate play-based
learning among parents & guardians. The playgroup also encouraged parents/guardians to become involved in the
playgroup through fundraising or training. The direct benefits which flow from this purpose include bringing parents
together on the committee and provide trair)ing to enhance the skills of parents to provide appropriate play and support
for their children. These benefit5 can be demonstrated by feedback from parents.
The company also aims to encourage the study of the needs of such children and their families and promote public
interest and recognition of the needs of such children and their families in the local area. The direct benefits which f low
from this purpose include representation from the Playgroup being involved in the local Community Association to raise
awareness of and recognition for the needs of children and their families in the local area. These benefits can be
demonstrated by the Community Association hosting fun days, summer scheme and youth club. The beneficiaries are
children and their families living in the local Ardstraw village and surrounding area. There is no harm flowing from this
purpose.
The group is a registered charity with the Charity Commission for Northern Ireland since 12 August 2015 under
registration number 101881.
Organisatlonal structure
The trustees meet regularly, administer the charitable company and make all policy decision. In accordance with the
Articles of Association, any director so appointed shall hold office only until the next Annual General Meeting and shall
then be eligible for re-election.
Review of activities and achievement5
During the year the charitable company continued its work providing high quality care and education for children under
the statutory school age. The Statement of Financial Activities on page 6 sets out the results for the year.
Grants
The charitable company was successful during the year being awarded various grants from the Department for
Agriculture and Rural Affairs, Early Years Pathway Fund and the Education Authority. These grants allowed the charitable
company to update its resources and play equipment as well as contribute to operational costs.
Going Concern
Due to the level of reserves within the charitable company and with funding secured from the Pathway fund until 31
March 2024, the Trustees are satisfied that it is appropriate for the financial statements to be prepared on the going
concern basis.
Page 2

Ardstraw Community Playgroup
(Company limited by guarantee)
Trustee5' report
for the year ended 31 August 2023
Reserves
The results for the year are set on page 6. The purposes of the funds are outlined in the notes to the financial statements.
Investment powers, policy and performance
Under the Memorandum and Articles of Association, the charitable company has the power to make any investment
which the directors see fit.
Volunteers
The charltable company is grateful for the unstinting efforts of its directors and other volunteers who have continuallv
5UPPOrted the activities and management of the charitable company throughout the year. As indicated in note 7 to the
financial statements, the directors were not in receipt of any remuneration nor reimbursement of expense5 in respect
of their services during the year.
Taxatlon
The charitable company is accepted as a charity by HM Revenue & Customs under reference XR56374 and therefore is
exempt from corporation tax.
Statement of trustees, responslbllltles
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and regulatior)s.
Company law and charity law requires the Trustees to prepare financial statements for each financial year. Under that
law, the trustees have elected to prepare the financial statements in accordance with applicable law and United
Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice) including 'Accounting and
Reporting by Charitie5.' Statement of Recommended Practice, IFRS 102 'The Financial Reporting Standard applicable in
the UK and Republic of Ireland'l. 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 affair5 of the charitable company and of the surplus
or deficit for that year.
In preparing the f inancial staternents, the trustees are required to:_
Select suitable accounting policies and then apply them consistently,.
Make judgements and estimates that are reasonable and prudent,.
State whether applicable accounting Standards and statements of recommended practice have been followed
subject to and 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 charity
will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
charitable company's transactions and 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.
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.
Special provlslons relatlng to small companles
This report has been prepared in accordance with Statement of Recommended Practice.. Accounting and Reporting by
Charities IFRS 1021 and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small
entities.
Statement of disclosure of informatlon to independent examlner
So far as each of the trustees in office at the date of approval of these financial statement5 are aware:
> There is no relevant audit information of which the charitable company's independent examiner is unaware,. and
The trustees have taken all the steps that they ought to have taken to make themselves aware of any relevant audit
information and to establish that the charitable company's independent examiner is aware of that information.
Page 3

Ardstraw Community Playgroup
(Company limited by guarantee)
Trustees, report
for the year ended 31 August 2023
This report was approved by the trustees on 10 October 2023 and signed on its behalf by..
Signature:
. WLCV
Print Name:
Trustee
Trustee
Page 4

Ardstraw Communlty Playgroup
(Company limited by guarantee)
Independent examiner's report to the trustees of Ardstraw Community Playgroup
for the year ended 31 Au8USt 2023
I report on the financial statements of Ardstraw Community Playgroup for the year ended 31 August 2023, which
comprise the statement of financial activities, balance sheet and related notes.
Respective responsibilities of trustees and examiner
The charity'5 trustees (who are also the directors of the company for the purposes of company lawl are responsible for
the preparation of the financial statements in accordance with the requirements of Companies Act 2006. Having
satisfied myself that the charitable cornpany is not subject to audit under company law, and is eligible for independent
examination, it is my responsibility to:_
examine the financial statements under section 65 of the Charities Act INI) 2008.
follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland
under section 6519llbl of the Charities Act INI} 2008.
state whether particular matters have come to my attention.
The charitable company is required by company law to prepare financial statements and l am qualified to undertake
the examination by being a qualified member of Chartered Accountants Ireland.
Basls of Independent examinerfs report
I have examined the charity financial statements as required under section 65 of the Charities Act INI) 2008 and my
examination was carried out in accordance with the general directions given by the Charity Commission for Northern
Ireland under section 6519llb} of the Charities Act INII 2008. The examination included a review of the accounting
records kept by the charity and a comparison of the financial statements presented with those records. It also included
consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as
charity trustees concerning any such rnatters.
The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no
opinion is given as to whether the f inancial statements present a 'true and fair view, and the report is limited to those
matters set out in the next statement.
My role is to state whether any material matter5 have come to our attention giving me cause to believe:_
That accounting records were not kept in accordance with section 386 ofthe Companies Act 2006.
That the financial statements do not accord with those accounting records.
That the financial statements do not comply with the accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to
charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland.
That there is further information needed for a proper understanding of the financial statements to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters111 to 141 listed above and, in
connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that
require drawing to your attention.
Slgnature:
Name .
Mrs Amanda Lalrd FIATI FCA AThIFellowl
Address:
12 Meadow Hlll
Drumlegagh
Newtownstewart
Co Tyrone
BT78 4NU
Professional qualification:
Chartered Accountant {Chartered Accountants Ireland)
Date:
10 October 2023
Page 5

Ardstraw Community Playgroup
(Company Ilmlted by guarantee)
Statement of Finan¢lal Activities
for the year ended 31 August 2023
Note
Unrestricted Restrlcted
Funds
Funds
2023
Total
2022
Total
Income
Contributions from families
Education Authority
Grants
Fundraising
Donations
Milk reclaim
Total incoming resources
4,527
45,177
4,527
45,177
23,840
9,951
776
235
84,506
5,661
24,112
44,804
2,807
335
220
77,939
23,840
9,951
776
235
60,666
23,840
Ex
enditure
Wages
Resources
Fundraising expenses
Telephone
Refreshments
Postage, stationery & computer costs
Electricity
Water
Repairs
Insurance
Sundry
Early years
Accountancy
Consultancy fees
Training & courses
Bank charges & interest
Total resources expended
32,392
3,716
130
824
1,369
113
17,569
4,542
49,961
8,258
130
824
1,369
113
38,515
10,715
855
1,202
956
1,385
445
686
889
400
1,730
669
1,842
175
145
60,609
1,430
706
1,538
735
405
2,339
825
1,615
3,045
706
1,538
735
405
2,339
825
8,158
200
156
78,762
8.158
114
86
156
46,764
31,998
Net movement in funds
13,902
18,1581
5,744
17,330
Total funds brought forward
64,926
10,158
75,084
57,754
Total funds carried forward
£78,828
£2,000
£80,828
£75,084
The notes on pages 8 to 10 form an integral part of these flnanclal statements
Page 6

Ardstraw Community Playgroup
(Company limited by guarantee)
Balance Sheet
at 31 August 2023
Note
2023
2022
Current assets
Debtors & prepayments
Cash at bank & in hand
13
75,071
75,084
80,828
80,828
Current liabllltles
Creditors & accruals
80,828
75,084
Net Assets
£80,828
£75,084
Funds
Unrestricted funds
Restricted funds
io
li
78,828
2,000
64,926
10,158
£80,828
£75,084
The company is registered as a private limited company in Northern Ireland under Registration Number N1042198.
In approving these financial statements as trustees of the company we hereby conf irm..
lal That for the financial year stated above the company was entitled to exemption under section 477 of the Companies
Act 2006 relating to small companies.
Ibl That no notice had been deposited at the registered office of the company pursuant to section 476 of the
Companies Act 2006 requesting that an audit be coriducted for the year ended 31 August 2023 and
Icl That we acknowledge our responsibility for'.-
Ensuring that the company keeps accounting records which comply with section 386 of the Companies Act
2006
Preparing the financial statements which give a true and fair view of the state of affairs of the company as
at the end of the financial year and of its surplus or deficit for the year then ended In accordance with the
requirements of section 393 of the Companies Act 2006 and which otherwise comply with the provisions
of the Companies Act 2006 relating to the financial statements, so far as applicable to the company.
These financial statements are prepared in accordance with Statement of Recommended Practice.. Accounting and
Reporting by Charities IFRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Irel3nd'l and in
accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies, regime.
The financial statements have been approved by the trustees on 10 October 2023 and signed on its behalf by.,
Slgnature:
Aliso
gue
Chairperson
Heather Smyth
Treasurer
The notes on pages 8 to 10 form an integral part of these financlal statements
Page 7

Ardstraw Community Playgroup
{Company limited by guarantee)
Notes to the financial statements
for the year ended 31 August 2023
Statement of compliance
These financial statements have been prepared in compliance with Accounting and Reporting by Charities:
Statement of Recommended Practice IFRS 1021, The Financial Reporting Standard applicable in the UK and Republic
of Ireland'l and in accordance with the Companies Act 2006.
The Charitable Company transitioned from previous UK GAAP to FRS 102 on I September 2015.
Accounting pollcles
2.1 Basls of preparatlon
The financial statements are prepared under the historical cost convention and in accordance with Accounting and
Reporting by Charities.. Statement of Recommended Practice IFRS 102, 'The Financial Reporting Standard applicable
in the UK and the Republic of Ireland'l.
The charity has taken advantage of the exemption in FRS 102 Section IA from the requirement to produce a
cashflow statement because it is a small charity.
The presentation currency of these financial statements is sterling.
2.2 Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income
and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular
categories of income:_
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial
Activities when receivable.
Grant5, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities
in the year in which they are receivable.
The value of services provided by volunteer5 has not been included.
2.3 Resources expended
Resources expended are recognised in the Statement of Financial Activities in the year in which they are incurred.
2.4 Taxatlon
The group is registered as a charity for taxation purposes under reference XR56374.
As a charitable company, Ardstraw Community Playgroup is exempt from tax on income and gains falling within
Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gain5 Act 1992 to the extent that
these are applied to its charitable objects. No tax charges have therefore arisen for the charitable company for the
year ended 31 August 2021.
Fundraising events
The following income Inet of expensesl was generated from fundraising events during the year..
2023
2022
Sponsored walk
Various Raffles
Coffee Evening
Abseil of Fair Head, Ballycastle
Table Quiz Night
Tractor Run
Bonus Ball
1.360
311
843
1,973
3,175
465
I,iio
2,255
£9,821
1,391
£2,087
Page 8

Ard5traw Community Playgroup
(Company Ilmlted by guarantee)
Notes to the financial statements
for the year ended 31 August 2023
Grant income
The following grants were received during the year..
2023
2022
Education Authority
DAERA- Rural Micro Capital Grant
Early Years - Pathway fund
SSE Airtricity- Community fund
The Big Lottery
Total grants
700
642
22,498
8,410
897
23,497
2,000
10,000
£44,804
£23,840
Employee5
Total staff costs were as follows..
2023
2022
Wages and salaries
Social Security costs
48,399
1,562
£49,961
37,106
1,409
£38,515
Particulars of employees
The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows..
2023
2022
The average monthly numbers of employees
(including the trustees) during the year were:
19
17
Trustees emoluments
The trustees neither received nor waived any emoluments during the year.
Debtors
2023
2022
Prepayments and accrued income
£13
9. Analysis of net asset5 between funds
Unrestrlcted
Funds
Restricted
Funds
Total
Funds
Fund balances at 31 August 2023 as represented by..
Current assets
Current liabilities
78,828
2.000
80,828
£78,828
£2,000
£80,828
Page 9

Ardstraw Community Playgroup
{Company limited by guarantee)
Notes to the financial statement5
for the year ended 31 August 2023
10. Unrestricted funds
Ise
tember 2022
Incomin
Out oln
31Au
ust 2023
General fund
64,926
£64,926
60,666
£60,666
46,764
£46,764
78,828
£78,828
General f unds are funds which are available for use at the discretion of the directors in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
11. Restricted funds
Ise
tember 2022
Incomln
Out
oin
Transfer
31Au
ust 2023
Education Authoritv
DAERA
Early Years
SSE Airtricity
The Big Lottery
700
642
22,498
700
642
22,498
158
10,000
£10,158
1,842
11,8421
2,000
8,158
£31,998
£23,840
£2,000
Restricted funds are funds which are to be used in accordance with specif ic restrictions imposed by donors. The
C05t of raising and administering such funds is charged against the specific fund. The aim is to use each restricted
fund is Set out in the note5 above.
12. Transaction with trustees
The trustees attend meetings and carry out the business of the charitable company on a voluntary basis. Travel
expenses are paid to Trustees who carry out the business of the charity, at the standard rate provided by HM
Revenue & Customs. on receipt of a properly approved travel claim.
13. Going concern
Due to the level of reserves within the charitable company and with funding secured from the Pathway fund until
31 March 2024, the Trustees are satisf led that it is appropriate for the f inancial statements to be prepared on the
going concern basis.
14. Legal status
The company is a company limited by guarantee, having no Share capital. The liability of the members in the event
of winding up is limited to £1.
IS. Charity Commisslon for Northern Ireland
Ardstraw Community Playgroup is a registered charity with the Charity Commission for Northern Ireland since 12
August 2015 under registration number 101881.
Page 10