Woodburn Playgroup
Trustees Annual Report and Unaudited Financial Statements
for the year ended 31 August 2022
Registered Charity in Northern Ireland {NIC101461)
Page | I

WOODBURN PLAYGROUP
Financial Statements
Year ended 31 August 2022
Contents
TRUSTEES REPORT........................................................................................................................................
REFERENCE AND ADMINISTRATIVE DETAILS...........................................................................................
STRUCTURE, GOVERNANCE AND MANAGEMENT......................................
OBJECTIVES AND AcfiviTIES............................................................................................. . .. . .
ACHIEVEMENTS AND PERFORMANCE......................................................................................................
FINANCIAL REVIEW........-.
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF WOODBURN PLAYGROUP.. ....
STATEMENT OF FINANCIAL ACTIVITY (INCLUDING INCOME AND EXPENDITURE ACCOUNT) ...................
BALANCE SHEEr..................................................................
NOTESTO THEACCOUNTS.........................................................................................

WOODBURN PLAYGROUP
TRUSTEES REPORT
Year ended 31 August 2022
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 August 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Woodburn Playgroup
Charity registration number
102554
Principal office
Oakfield Community Centre
Oakfield Drive
Carrickfergus
Co Antrim
BT38 7SP
The trustees
Mrs Olivia Mccomish
Mrs Jenny Mcmurtry
Mrs Tanya Kirkland (Appointed Oct 2021}
Mrs Janis Logue
Mrs Kristine Joel (Appointed Ott 2021, Resigned Jun
2022)
Independent examiner
Simon Hopper F.C.A.
Hopper & Co
6 Doagh Road
Ballyclare
BT39 9BG
STRUCTURE, GOVERNANCE AND MANAGEMENT
Woodburn Playgroup exists to promote play based learning for children under statutory school age.
It is a charity registered with the Charity Commission for Northern Ireland. It is run by a Board of
Trustees and operates under the rule5 of its constitution.
OBJECTIVES AND ACTIVITIES
Woodburn Playgroup provides education and care for children aged 2 years and 10 months to statutory
school age in a safe and secure learning environment. Staff are highly trained using Nl pre school

WOODBURN PLAYGROUP
TRUSTEES REPORT (cont'd)
Year ended 31 August 2022
curriculum and have specific training and knowledge working with children who have Special
Educational Needs to enable all children to reach their full potential.
We are an Inclusive Playgroup, promoted through our Equal Opportunities Policy for children, parents,
carers and volunteers. We employ three part time members of staff as well as providing opportunities
for volunteering both with the children as well as the governing body. (We have a safeguarding policy,
and all volunteer5 have Access Nl Checks). We provide training e.g. safeguarding, positive parenting and
curriculum development to support parents and families and to promote parental participation. The
playgroup brings people together in a range of ways, these include- inter-generational activities,
education and social. Children are able to bring their parents and families to interact and learn in a safe
environment. We encourage a wide range of ages and abilities to learn together and socialise.
ACHIEVEMENTS AND PERFORMANCE
The Playgroup meets the Charity Commission for Northern Ireland public benefit requirements by
promoting a play based learning environment for children under statutory school age. The direct
benefits that flow from this purpose include:
Preparation of each child for primary education;
Mastering the basic skills of expression, communication, problem solving, early mathematics,
creativity, knowledge of the world around us, experimentation and exploration; Physical
development;
The ability to relate to other children and adults.
The playgroup was allocated 17 D.E.N.I places, but a child was recalled back to a nursery unit, 50 we
have 16 D.E.N.l. place5 and four pre-pre-school children which have been admitted so far.
A total of £1619 was raised through our 'Nativity play, and £410.50 was raised from the 'Wellie Boot
Walk, held in April. Some of the money has been spent on musical instruments, role play resources and
dressing up clothes with the remainder of the money having been lodged into the bank to allow us to
purchase additional resources when needed.
£IOOO was received from 'Outdoor Learning Project, funding, which was spent on outdoor equipment
and resources. We received £5,943 funding from Engage 11 Programme through the Education Board to
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support children's emotional and social wellbeing and a further £1338 was had from Childcare
Sustainability funding through Early Years.
Outings held in the school year 2021/22 were to the Carrickfergus Castle and a visit to the Transport
Museum. Visitors invited into the playgroup included a police officer, librarian, new-born lambs and
chicks. mantilla and a selection of their mini beasts, Mrs. Claus, African drumming - dance and song
workshop, Moo Music, Sports Ski115, Jump, Jingle and Jive and Kids Yoga. Visitor5 organised to come into
the playgroup this year include a representative from the Fire and Ambulance Service, a mother and her
baby, Wee Critters, Dizzy Kids and Fun with Drums. We are waiting to hear from Jump, Jingle and Jive.
Outings arranged for the children this year is a train trip to Larne and a visit to Streamvale Farm.
This school year 2022-2023 stay and Play days for parents/carers/grandparents will recommence.
FINANCIAL REVIEW
The playgroup aims to have retained unrestricted reserves of 3 - 6 months Outgoings to allow for income
fluctuations. Unrestricted reserves at the year end amounted to £31,251.12021- £27,318). These
reserves are comfortably within the above limits.
Net income for the year amounted to £3,933.12021- £6,122).
The trustee5' annual report was approved on 26 June 2024 and signed on behalf of the board of
trustee5 by
fwcLK
Mr5 Tanya Kirkland
Trustee

WOODBURN PLAYGROUP
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF WOODBURN PLAYGROUP
Year ended 31 August 2022
I report to the trustees on my examination of the financial statements of Woodburn Playgroup {'the
charity,) for the year ended 31 August 2023.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the charity you are responsible for the preparation of financial statements in
accordance with the requirements of the Charit¢s Act (Northern Ireland) 2008 (the '2008 Act'}. You are
satisfied that your charity is not required by charity law to be audited and have chosen to have an
independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section
65 of the 2008 Act. In carrying out my examination I have followed the general directions given by the
Charity Commission for Northern Ireland under section 65{9)Ib) of the 2008 Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect:
l. Accounting records were not kept as required by section 63 of the 2008 Act," or
2. The financial statements do not accord with those records" or
3. The financial statements do not comply with the accounting requirements of the 2008 Act; or
4. The financial statements do not comply with the applicable requirements concerning the form
and the content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
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.
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
S Hopper FCA
Partner
26/0612024
Hopper & Co

WOODBURN PLAYGROUP
STATEMENT OF FINANCIAL AcfiviTY {INCLUDING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 August 2022
Note
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Income from:
Donations and legacies
Charitable Activities
Other trading activities
42,683
6,671
2,030
42,683
6,671
2,030
53,783
7,215
736
Total Income
51,384
51,384
61,734
Expenditure on:
Charitable activities
47,451
47,451
55,612
Total Expenditure
47,451
47,451
55,612
Net Income
3,933
3,933
6,122
Net movement in funds
Funds brought forward
3,933
27,318
3,933
27,318
6,122
21,196
Funds carried forward
11
31,251
31,251
27,318
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
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WOODBURN PLAYGROUP
BALANCE SHEET
As at 31 August 2022
Note
2022
2021
Current Assets
Cash and c3sh equivalents
Total current assets
33,910
33,910
29.135
29,135
Creditors: amounts falling due within one year
Total Creditors
io
2,658
2,658
1,817
1.817
Net Current Assets
31,252
27.318
Total Net Assets
31,252
27,318
Funds of the charity
Unrestricted funds
General funds
Total charity funds
11
31,252
31,252
27.318
27,318
These financi31 statements were approved by the board of trustees and authorised for issue on 26 June
2024 and are signed on behalf of the board by-
Mrs Tanya Kirkland
Trustee
The notes on pages 9 to 18 form part of these financial statements.

WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS
for the year ended 31 August 2022
I. ACCOUNTING POLICIES
General information
The charity constitutes a public benefit entity as defined by FRS 102. The address of the principal office
is Oakfield Community Centre, Oakfield Drive, Carrickfergus, Co Antrim BT38 7SP.
Statement of compliance
The financial statements have been prepared in accordance with the accounting policies set out in
notes to the financial statements and applicable accounting standards, Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued
in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102 Section IA), the charity'5 governing document, the Charities Act (Northern Ireland)
2008, Charitie5 Act (Northern Ireland) 2013 , The Charities {Accounts and Reports} Regulations
(Northern Ireland) 2015, and UK Generally Accepted Practice.
The financial statements are prepared on a going concern basi5 under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the charity rounded
to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are Set out
below. The trustees consider that these policies are suitable, have been consistently applied and are
SUPPOrted by reasonable and prudent judgements and estimates.
FUND ACCOUNTING
The charity has various types of funds for which it is responsible, and which require separate disclosure.
A definition of the various types of funds is a5 follows:
Restricted funds comprise la) income from endowments which is to be expended only on the restricted
purposes intended by the donor and {b} revenue donations or grants for a specific charitable activity
intended by the donor. Where these fund5 have unspent balances, interest on their pooled investment
is apportioned to the individual funds on an average balance basis.

WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 August 2022
Unrestrirted funds are funds which are expendable at the discretion of the Charity in furtherance of its
objectives. In addition to expenditure on activities such funds may be held in order to finance capital
investment and working capital.
Designated funds are general funds set aside by the trustees for use in the future.
INCOMING RESOURCES
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably, and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of performance
before entitlement can be obtained, then income is deferred until those conditions are fully met orthe
fulfilment of those conditions is within the control of the charity, and it is probable that they will be
fulfilled.
Voluntary income received by way of donations and gift is credited to revenue on a receivable basis.
The charity receive5 grants in respect of support services. Income from government and other grants are
recognised at fair value when the charity has entitlement after any performance conditions have been
met, it is probable that the income will be received, and the amount can be measured reliably.
If entitlement is not met, then these amounts are deferred. Revenue grants are credited to incoming
resources on the earlier date of when they are received or when they are receivable unless they relate
to a specified future period.
Other income represents income that cannot be reported under the other analysis headings provided
within the SOFA.
Incoming resources with related expenditure
Where incoming resources have related expenditure (as with insurance proceeds) the incoming
resources and related expenditure are reported gross in the SOFA.
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WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS (cont'd)
31 August 2022
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to
the resources.
Tax reclaims on donations and gifts.
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they
relate.
(iv)
Contractual income and performance related grants
This is only included in the SOFA once the related goods or services have been delivered.
{v)
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount
actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold
or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming
resources when receivable.
(vi)
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended)
where the benefit to the charity is reasonably quantifiable, measurable and material. The value place on
these resource5 IS the estimated value to the charity of the service or facility received.
{vii) Investment income
This is included in the accounts in the period to which it relates.
(viii) Investment gains and losses
Thi5 includes any gain or loss on the sale of investments and any gain or10s5 resulting from revaluing
investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. It is categorised under the following headings:
Expenditure on charitable activities comprises those costs incurred by the charity in the delivery
of its activities and Services for its beneficiaries and includes salary costs, support service
expenses, and an apportionment of support Costs;
Other expenditure represents those items not falling into the categories above.

WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS (cont'd)
31 August 2022
(i)
Liability recognition
Liabilities are recognised where there is a legal or constructive obligation to make payments to third
parties, it is probable that the settlement will be required, and the amount of the obligation can be
measured reliably.
(li)
Governance costs
These are shown within charitable activities and include the costs of preparation and examination of
accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or
constitutional matters.
Grants with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output
to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided
the specified service or output.
(iv)
Grant5 payable without performance conditions
These are only recognised in the accounts when a commitment has been made and there are no
conditions to be met relating to the grant which remain in the control of the charity.
(v)
Support costs
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and include office costs, governance costs and administrative payroll costs.
They are incurred directly in Support of expenditure on the objects of the charity. Where support costs
cannot be directly attributed to particular headings, they have been allocated to cost of raising fund5
and expenditure on charitable activities on a basis consistent with use of the resources. Premises
overheads have been allocated on a basis consistent with the use of the resources. Staff costs and
other overheads have been allocated based on time spent, per capita and activity.
Employee benefits
When employees have rendered service to the charity, sholt-term employee benefits to which the
employees are entitled are recogni5ed at the undiscounted amount expected to be paid in exchange for
that service.
Value Added Tax
The charity is not registered for VAT purposes, therefore expenditure is shown gross of VAT.
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WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS (conVd}
31 August 2022
ASSETS
(i)
Tangible Fixed Assets
The cost of tangible fixed assets is their purchase cost, together with any incidental costs of acquisition.
Depreciation 15 calculated so as to write off the cost of tangible fixed assets, less their estimated residual
values, on a straight-line basis over the expected useful economic lives of the assets concerned. The
principal annual rates used are as follows:
Equipment
IOO/o Reducing balance
In accordance with FRS102, assets under construction are not depreciated until such times as they are
available for use.
Where the recoverable amount of a fixed asset is found to be below its net book value, the asset is
written down to the recoverable figure and the loss on impairment is recognised in the SOFA.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other
investment assets are included at trustees, best estimate of market value.
Leases
Rentals payable under operating leases are charged to the SOFA on a straight-line basis over the period
of the lease.
Tax
The charity benefits from various exemptions afforded by tax legislation. It is therefore not liable to
corporation tax on income or gains falling due within those exemptions. Recovery is made of tax
deducted from receipts under gift aid.
Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected level
of income and expenditure for 12 months from authorising these financial statements. The budgeted
income and expenditure are sufficient with the level of reserves for the charity to be able to continue as
a going concern.
Judgements and key sources of estimation uncertainty
The followingjudgements including those involving estimates have been made in the process of
applying the above accounting policies that have had the most significant effect on the amounts
recognised in the financial statements and that have a significant risk of causing a material adjustment
to the carrying amounts of assets and liabilities within the next financial year:

WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS {conVd)
31 August 2022
depreciation method and asset useful lives
The estimates and assumptions are reviewed on an ongoing basis considering the current and future
market conditions.
2. DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Grants
EA Funding
Other Funding
Education Restart
HMRCJRS Grants
41,345
1,338
41,345
1,338
32,127
9,796
10,516
1,344
42,683
42,683
53,783
3. CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Playgroup Fees
Voluntary Contributions
Sweatshirts
4,778
950
943
4,778
950
943
5,197
1,115
903
6,671
6,671
7,215
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WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS (cont'd)
31 August 2022
4. OTHER TRADING ACTIVITIE5
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Fundraising events
2,030
2,030
736
2,030
2,030
736
5. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Main Activity
Governance costs
46,529
922
46,529
922
54,724
888
47,451
47,451
55,612

WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS (cont'd)
31 August 2022
6. ANALYSIS OF SUPPORT COSTS
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Purchase5
Wages/Salaries
Rent
Insurance
Equipment
Early Year Specialist
Sundry Expenses
2,605
34,098
3,257
689
4,117
1,260
503
2,605
34,098
3,257
689
4,117
1,260
503
3,556
29,939
2,240
538
17,074
1,337
40
46,529
46,529
54,724
7. INDEPENDENT EXAMINATION FEES
Total
2023
Total
2022
Fee5 payable to independent examiner for:
Independent examination of the financial statements
840
840
8. STAFF COST
The total staff cost and employee benefits for the reporting period are analysed as follows:
2022
2021
Wages and salaries
34,098
29,939
The average head count of employees during the year was 312021: 3)
No employee received employee benefits of more than £60,000 during the year (2021: 01

WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 August 2022
9. TRUSTEES REMUNEFIATION AND EXPENSES
The Trustees received no remuneration from the charity during the current or preceding financial years.
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Total
2022
Total
2021
Accruals & Deferred income
Social security and other taxes
2,520
138
1,680
138
2,658
1,818
11. ANALYSIS OF CHARITABLE FUNDS
Funds 2022
Balance at
start
Income Expenditu Surplus / Transfer
re
(Deficit)
Balance
at end
General fund
27,318
51,384
(47,450)
3,933
31,252
Total
27,318
51,384
(47,450}
3,934
31,252
Funds 2021
Balance at
start
Income
Expenditu Surplus / Transfer
re
(Deficit)
Balance
at end
General fund
21,196
61,734
{55,612)
6,122
27,318
Total
21,196
61,734
(55,612)
6,122
27,318

WOODBURN PLAYGROUP
NOTES TO THE ACCOUNTS (convd)
31 August 2022
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted Funds
Funds
Total
2022
Current assets
Creditors less than l year
33,909
(2,658)
33,909
(2,658)
31,251
31,251
Unrestricted Restricted Funds
Funds
Total
2021
Current assets
Creditors less than l year
29,135
(1,817)
29,135
(1,817)
27,318
27,318
13. FINANCIAL COMMITMENT
No contracts had been placed for future capital expenditure at the balance sheet date
14. ETHICAL STANDARDS
In common with many other organisations of our size and nature, we use our independent examiner to
prepare and assist in the preparation of the financial statements.
15. RELATED PARTIES
There were no related party transactions during the year12022: £Nil).
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