Ard5traw Community Playgroup
{Company limlted by guarantee)
Trustees, report and financial statements
for the year ended 31 August 2024
Registration number: N1042198
Northern Ireland Charity number: 101881

Ardstraw Community Playgroup
(Company limlted by guarantee)
Contents
for the year ended 31 August 2024
Page
Legal and administrative information
Tru5tees' report
Independent examiners, report
Statement of Financial Activities
Balance sheet
Notes to the financial statement5
8-10

Ardstraw Community Playgroup
(Company Ilmited by guarantee)
Legal and administrative information
for the year ended 31 August 2024
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 recogni5ed a5 a charity by HM Revenue
& Cu5tom5 under Reference Number XR56374. The company 15 a registered charity with the Charity Commission for
Northern Ireland since 12 August 2015 under registration number 101881.
Trustees
Chairperson
Aisling Moore
Alison Logue Iresigned I September 20241
Vice Chairperson
Charlotte Ross
Treasurer
Heather Smyth
Secretary
Louise Crumley
Other Trustees
Sian Allison Iresigned I September 20241
Jayne Baird Iresigned I September 20241
Jayrnie Crawford (appointed I September 20231
Hannah Foster (appointed I September 20231
Stephen Griffith lappointed I September 20231
Alison Hamilton
Lorraine Hyndman (resigned I September 20241
Alison Irwin
Judith Mccreery (appointed I September 20231
Lisa Mclntyre (appointed I September 20231
Susan Roger5 (appointed I September 20231
Eimear Walsh Iresigned I September 20241
Lisa Wauchope (appointed I September 20231
Company number
N1042198
CCNI Charlty number
101881
Business 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 Community Playgroup
(Company limited by guarantee)
Trustees, report
for the year ended 31 August 2024
The trustees present their report and the financial statements for the year ended 31 August 2024.
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 thi5 report are set out on page l.
Charitable objects
The company was established to enhance the development and education of young children by encouraging
parents/guardian5 to understand and provide for the needs of their children. The playgroup provides 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 parents/guardians, external assessments, educational assessments & statistics.
In addition, the company aims to offer appropriate play facilities, with the right of parents/carers to take responsibility
for and to become involved in the activities of the Company, ensuring that the Company offers opportunities for all
children, regardle55 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 training to enhance the skills of parents to provide appropriate play and support
for their children. These benefits 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 flow
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 h05ting 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.
Organisational 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 achievements
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 resource5 and play equipment as well a5 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 2025, the Trustees are 5at15fied 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)
Trustees, report
for the year ended 31 August 2024
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 charitable company is grateful for the unstinting efforts of its directors and other volunteers who have continually
supported 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 expenses in respect
of their services during the year.
Taxation
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, responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and regulations.
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 statement5 in accordance with applicable law and United
Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice) including 'Accounting and
Reporting by Charities.. 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 sat15fied that they give a true and fair view of the state of affairs of the charitable company and of the surplus
or deficit for that year.
In preparing the financial statements, the tru5tee5 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 statement5 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 record5 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 statement5 comply with the Companies Act 2006.
They are also responsible for safeguarding the a5set5 of the charitable company and hence for taking reasonable step5
for the prevention and detection of fraud and other irregularities.
Speclal provisions relating to small companies
This report has been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting bv
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 information to Independent examlner
SO far as each of the trustees in office at the date of approval of these financial statements 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 2024
This report was approved by the trustees on
and signed on its behalf bv:
Signature:
Print Name:
Trustee
Trustee
Page 4

Ardstraw Community Playgroup
(Company limited by guarantee)
Independent examiner's report to the trustees of Ardstraw Community Playgroup
for the year ended 31 August 2024
report on the financial statements of Ardstraw Comrnunity Playgroup for the year ended 31 August 2024, which
comprise the statement of financial activities, balance sheet and related notes.
Respective responsibilities of trustees and examiner
The charity's trustees Iwho 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 company is not subject to audit under company law, and is eligible for independent
examination, it is my responsibility to:_
examine the financial statement5 under section 65 of the Charities Act INI) 2008.
follow the procedures laid down in the general direction5 given by the Charity Commission for Northern Ireland
under section 65191(bl 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.
Basis of independent examiner's report
I have examined the charity financial statements a5 required under section 65 of the Charities Act INII 2008 and my
examination was carried out in accordance with the general directions given by the Charity Commission for Northern
Ireland under Section 6519llbl of the Charities Act INI) 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 matters.
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 financial statements preser)t 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 matters have come to our attention giving me cause to believe:_
That accounting records were not kept in accordance with section 386 of the 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 examlner's statement
I have completed my examination and have no concerns in respect of the matters 111 to141 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 Hill
Drurnlegagh
Newtownstewart
Co Tyrone
BT78 4NU
Professional quallfication:
Chartered Accountant (Chartered Accountants Ireland)
Date:
Page 5

Ardstraw Community Playgroup
(Company Ilmlted by guarantee)
Statement of Flnancial Actlvlties
for the year ended 31 August 2024
Note
Unrestrlcted Restrlcted
Funds
Funds
2024
Total
2023
Total
Income
Contributions from families
Education Authority
Grants
Fundraising
Donations
Bank interest received
Milk reclaim
Total incoming resources
5,872
32,568
5,872
32,568
23,054
7,336
5,358
130
239
74,557
4,527
45,177
23.840
9,951
776
23,054
7,336
5,358
130
239
51,503
235
84,506
23,054
Ex
enditure
Wages
Resources
Fundraising expenses
Telephone
Refreshments
Postage, stationery & computer costs
Electricity
Water
Repairs
Insurance
Sundrv
Early years
Accountancy
Consultancy fees
Training & courses
Bank charges & interest
Total resources expended
27,526
3,893
60
839
1.400
1,248
1,278
891
606
918
436
1,650
852
22,033
444
49,559
4,337
60
839
1,400
1,248
1,855
891
606
918
436
1,650
852
49,961
8,258
130
824
1,369
113
3,045
706
1,538
735
405
2,339
825
8.158
200
156
78,762
577
152
41,749
152
64,803
23,054
Net movement in funds
9,754
9,754
5,744
Total funds brought forward
78,828
2,000
80,828
75,084
Total funds carrled forward
£88,582
£2,000
£90,582
£80,828
The notes on pages 8 to 10 form an integral part of these financSal statements
Page 6

Ardstraw Community Playgroup
{Company Ilmited by guarantee)
Balance Sheet
at 31 August 2024
Note
2024
2023
Current assets
Cash at bank & in hand
90,582
90,582
80,828
80,828
Current Ilabllltles
Creditors & accruals
90,582
80.828
Net Assets
£90,582
£80,828
Funds
Unrestricted funds
Restricted funds
io
li
88,582
2,000
78,828
2,000
£90,582
£80,828
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 confirm:
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 conducted 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 companv.
These f inancial 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 Ireland'l and in
accordance with the special provisions of Part 15 of the Cornpanies Act 2006 relating to small companies, regime.
The financial statements have been approved by the trustees on
by:
and signed on its behalf
Signature:
Aisling Moore
Chairperson
Heather Smyth
Treasurer
The notes on page5 8 to 10 form an integral part of these financial statements
Page 7

Ardstraw Community Playgroup
{Company limlted by guarantee)
Notes to the financial statements
for the year ended 31 August 2024
Statement of compliance
These financial statement5 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 tran51tioned from previous UK GAAP to FRS 102 on I September 2015.
Accounting policies
2.1 Basis of preparatlon
The financial statements are prepared under the historical cost convention and in accordance with Accounting and
Reporting by Charities.. Statement of Recornmended 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 staternents is sterling.
2.2 Incomlng 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.
Grants, including grants for the purchase of fixed a55ets, are recognised in full in the Statement of Financial ActivitSes
in the year in which they are receivable.
The value of services provided by volunteers 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 Taxation
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 Gains 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 (net of expenses) was generated from fundraising events during the year:
2024
2023
Night at the Races
Various Raffles
Coffee Evening
Abseil of Fair Head, Ballycastle
Table Quiz Night
Tractor Run
Bonus Ball
1,599
1,740
1,325
843
1,973
3,175
465
I,iio
2,255
£9,821
160
722
1,730
£7,276
Page 8

Ardstraw Community Playgroup
(Company limited by guarantee)
Notes to the f inancial statements
for the year ended 31 August 2024
Grant Income
The following grants were received during the year:
2024
20232
Education Authority
DAERA- Rural Micro Capital Grant
Early Years- Pathway fund
Total grant5
700
642
22,498
£23,840
23,054
£23,054
Employees
Total staff costs were as follows..
2024
2023
Wages and salaries
Employer pension contributions
49.024
535
£49,559
49,961
£49,961
Particulars of employees
The average number of employees during the year. calculated on the basis of full-time equivalents, wa5 a5 follows:
2024
2023
The average monthly numbers of employees
lincluding the trustees) during the year were..
16
19
Trustees emoluments
The trustees neither received nor waived any emoluments during the year.
Analysis of net assets between funds
Unrestricted
Funds
Restricted
Funds
Total
Funds
Fund balances at 31 August 2024 as represented by:
Current assets
Current liabilities
88,582
2,000
90,582
£88.582
£2,000
£90,582
Unrestricted funds
Ise
tember 2023
Incomin
Out
oin
31Au
ust 2024
General fund
78,828
£78,828
51,503
£51,503
41,749
£41,749
88,582
£88,582
General funds are funds which are available for use at the discretion of the directors in f urtherance of the general
objectives of the charity and which have not been designated for other purposes.
Page 9

Ardstraw Community Playgroup
{Company limited by guarantee)
Notes to the financial statements
for the year ended 31 August 2024
10. Restrlcted funds
Ise
tember 2023
Incomin
Out
oin
31Au
ust 2024
Early Years
SSE Airtricity
23,054
23.054
2,000
£2,000
2,000
£2,000
£23,054
E23,054
Restricted fund5 are funds which are to be used in accordance with specific restrictions imposed by donors. The
cost of raising and administering such funds is charged against the specific fund. The aim is to use each restricted
fund 15 set out in the notes above.
11. Transaction with trustees
The trustee5 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 & Custom5, on receipt of a properly approved travel claim.
12. Going concern
Due to the level of reserves within the charitable company and with funding secured from the Pathway fund until
31 March 2025, the I'rustees are satisfied that it is appropriate for the financial statements to be prepared on the
going concern basis.
13. 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.
14. Charity Commission 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