Company reglBlratlon number N1066404 (Northern Ireland)
Charlty reglstratlon numbgr NIC102700 INorth•m Ireknd
SLIEVE GALLION COMMUNITY PRE4CHOOL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

SLIEVE GALLION COMMUNITY PRE-SCHOOL
LEGAL AND ADMINISTRATIVE INFORMATION
DlrȢtor8
Ms L Carmichael
Ms M McGuigan
ommFttee
Mary B McGuigan
(Jèèn Shaw
Linda Carrnichael
Nadine Connery
Melissa Ctsnnery
Ahlee Coburn
Suzann8 McGuSthn
Jolnt Ch8ir
Joint Chair
Treasurer
Secretary
Comrnittea membei
Commltt•e member
Commlttee mernb8r
Country of Incorpor4tlon
Unbtsd Kingdom
INoth8m Ireland)
N1066404
¢harfty reg15tratlon
Northern Ireland
NIC1027tK)
Reglstered office
82b LongtsKI Fi¢8d
Desertmarttn
Magherafelt
Co Dery
BT45 5LS
Indap8ndentexamlner
PFS Accountants and Auditors L
122 Main Street
Dungiven
Co Dery
BT47 4LG

SLIEVE GALLION COIVIMUNIry PRE-SCHOOL
CONTENTS
Pag•
Dire¢tors rewt
Independent 8xaminerfs reFQrt
statement of finsnaol activit
Balance sheet
Notes to Ihe finana81 slat8rn8nts
5-12

SLIEVE GALLION COMMUNITY PRE-SCHOOL
DIRECTORS REPORT {INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 3Q SEPTEMBER 2025
Th8 Dimct¢xs presen1the￿ annual anLS finanual statements lor thg yearandsd 30 September2025.
'Thg fman¢￿1 statem8nts h8v¢ bsen prepared in accordan￿ wth thè a￿OUnting polKies set out in noie 1 to the
rinancial statements and comply Nwth thtr's governing doeument, the Cornpante8Act 2006, FRS 102 The Fin8ne481
Reporting Standard applicable in th8 UK and Republ1¢ of 1reland' and the Charities SORP 'Attounting and
Reporting by Charities.. Stalement of Rectymmended Practka appllcabb tg thaNti$s preparing their a￿Unts in
accordance with the Finandal Reporting Standard appllcable in the UK and Republic of Iidand IFRS 1021".
Oblectlve8 and actlvltlgs
The principal activltias of the company 8re to enhants Ihe development and 8dutti￿rt ol young children by
'8ncauraglng parentslguardi8n$ to understand and provide forthe needs of theirchildrgn by offerlng play fa¢i5ilies.
PubliG hen&fit
Tha Direct015 havè paitl regard to guidanee i%guerJ by the Charity Commissbn In decfdlng what xtiwtps thè
Sh￿J]d ￿)dertake.
Achl¢vwn¢rÉts and ￿rfOrManCe
&grrifjG8nl 8ctivilies ttndaohlevem&nls 8g8insl objecbves
'W& wll conbnue to place gieat emphasis on rights, ￿SponSIbl11t128. firmnas5. fairness, lTe￿bIl￿, patience, humor
and a passion fr)r¢hildrÈn'818amiryJ, as it 1$ at th8 heartof the workwe de.
We are atSD very proud ol our ￿cent Department ol EducatSoD Inspec￿On grath of outst8n¢ling kn all areas of pr8-
school.
Flnanclal revlew
Res8M$ policy
It is the pollw ol Ihe that unrestricted fun(ts whth have not b88n deslgnated fora sp8¢ific u$¢ should be mointained
al a I&v81 equlvalent lo btheen Ihree and 5iX Fnonth's expendture. The Dir&ctors conslderthat re$erwes at this Sevel
11 ernsure ihat, in the evgnt of a significant drop In funding, they will be able to continue thg '5 CUFrent aetimlies
while con￿derat￿ON 1$ given to way¥ Sn wh￿h &dditional fvnds may be raised. Thus level Of resew has teen
malntaln•d throughout thg year.
Stru¢Wre* gov8rnancg and management
The is a company limited by guarantee.
'The DIre￿Or$ who swved during th8 year and up to the date of signature oftha finanaal statements were-.
Ms L Carmichaèl
5 M MBGuigaft
The Dlre
eport was appro%td by the Bo8￿ of Dir8clors.
Ms
Dlr
ami5ch961
or
18 June 2026

SLIEVE GALLION COMMUNITY PRE-SCHOOL
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF SLIEVE GALLION COMMUNITY PRE4CHOOL
I retM)rt on the finan￿al Statements ol the for the year ended 30 September 2025, which a￿ set out on pages 3 to
12.
Respectlve rosponsibllliles of charlty Dlrectors and ÈxamlnÈr
As th? eharty Directors land also the diractor5 of the company for the purpDses of comp8ny lawl you are
responsible for the preparat￿n ol financial statements in ac¢orOance with Ihts requlrements of the Companies
Ac12006.
H2￿ng satisf￿d myself that the fmanrial ststements ol the are rK)t required 10 be audited under Part 16 01 Ite
Companies Act 2006 and are eugible for independent exarnlnation, it is my re5wnsibilily to..
examine th&fJnan¢ial ststèménts undar s¢ction 65 of thè CharitiosA¢t INorth$m Iretandl 2008-,
follow the procedures18KI down ID thè general Directions given by the Commisslon under section 6519llbl
Of the CharMesAct (Northwn Ir61and> 2008.. and
state whelh&r particular matters have eom8 to my attantion.
'828L8 of Sndependent examlnerfs report
I havg examined your ¢hadty finandal statements #$ requlred undèr seG*ion 65 of the Ch8riti8¥ Act INorthern
Ireland) 2008 and my examination was carried 0￿ in accordan￿ ¥￿th the genaral Direcbons given by the Charity
CoMmiss￿n for Northem IrBland undw sethn 65(9iibl of the Chariti88 Act The examinabon in¢luded a review ol
the accounting r8cords kept by th8 Charity and a comparison ol the financlal statements presented with tt)ose
records. It also included considerntitsn of any unusual item¥ or disc1csures in the ffnancEa1 slalement5, 8nd See￿ng
explanations from you a8 tharitytNslees conc8ming any such matters.
.My rolo is to State whether any materfal matters have tom& to my attention gwing mo cau58 to b8llev8 that
1. Aceounting records were not kept in ac£ordan¢e with section 3e8 olthe CompaniesAcl2008', or
2. The finanaal Statemonts do not accord with those èceDunting rècords.. or
3. The finanG4è1 slatemenls do not cornply with the 8w)unllng requlremanis ol secuon 396 01 the
Companies Acl 2C4X and wlth the methods aThd prlnuple5 of the Charities Statèment of Recommended
Practice applicable to chariti85 preparing their financlal stateTr￿nts in accordance with the Finantsal
Reporting Standaré applicabltr In th8 UK and Republic of Irèlsnd IFRS 102).. or
4. There 43 further informatlon ne￿ed for a proper understanding Dfthe finandaS stst8rn￿ts lo be reac￿.
Independent examlnerfs stat8m8nt
I have complttted my examination 8nd I ha* no gJncem$ ￿ respefA ol the m2ttets11110141 IESted aknve alld, in
nnect￿n with ID1k)wing Ihe Olrecllons ol Ihe Chaflty CommisslDn for Northèrn Iwland. Ilovo found no mgttgrs
that ￿qUIre
rawng to YOUT 8tt8ntion.
UudAJL
S A¢¢ountants and Audltor5 Ltd
122 Main Slreet
DuDgNen
Co Derry
BT47 4LG
22 June 2026

SLIEVE GALLION COMMUNITY PRE-SCHOOL
STATEMENT OF FINANCIAL ACTIVITIES
IINCLUDING INCOMEAND EXPENDffURE ACCOUNTI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
UnrestrScted R&stricted
funds
funds
202S
2025
Total UnTestri¢ted Restrlcted
funds
lund8
2024
2024
Totsl
2025
2024
Notes
lThcomg from:
Donations and legacies
CharitaNo adwties
Oth81 tradlng actlvitses
5nv8strn8nts
83,582
4,125
3,682
325
17,e10
101,192
4.125
3,682
325
80,830
4,690
2,58D
183
14.870
95.700
4,690
2,580
183
"Total incornB
91.714
17.610
109,324
88,283
14,870
103.153
Expendltur• on,.
Ralsing funds
CharitaL¥le aCti￿tieS
5,121
95,678
5,121
113,2e6
5.121
63,287
5,121
7B,157
17,610
14,870
Total expendlture
100,797
17,610
118,407
68,406
14.870
83,278
Net incomellexpondtturel and
mov&meTrl In funds
19,0831
19,0831
19,875
19.875
Re¢Qn¢ill￿0l of lund$'.
Fund tsa&￿￿ 8t I October
2024
33,518
33.518
13.643
13.643
.Fund balon¢¢s at 30
8ep*emb8r 2026
24.435
24,435
.518
33,518
The 5tatewnent of financial acti￿tieS include5 all gain5 and Ios885 recognised In the y88r. ￿1 income and 8XPBnditsJra
derfve from ¢onbnulro a¢dMties.

SLIEVE GALLION COMMUNITY PRE-SCHOOL
BALANCE SHEET
AS A T 30 SEPTEMBER 2025
2025
2024
Notes
Flxed as$*ts
Tongiblg as$9ts
13
5,121
Currentas?ets
Cash at bank and in hand
27.601
35,124
'Credltors'. amounts falllng du•
one year
14
13,1681
(2,6D21
Net curr8ntass8ts
24,435
32,$22
Totsl assets less current Ilabllltles
24,435
37.843
Credltors: arnounts falllng due after
morn than onèyear
15
14,12S}
Net assets
24,435
33,516
Th9 fund$ ol thg
Unreslricted funds
18
24,435
33.518
24,435
33.518
The company is entitled to the exemptson from the auc5￿ requtrement contahed in section 477 of the Companies Act
2006. for the year ended 30 September2025.
Thè directors acknowledg8 th8ir pspon5ibilities for wmptyin9 with the requirements of the Companies Act 2006
'wiih respect to accounting records and the preparation of financial statements.
The members have not requlred the comp8ny to obtain an )￿tt of it¥ finanual staternents for ts year in question In
acctsrdènee vith section 476.
Thesé fin•ndg1 staiernents havo boen prèpared in accordanc8 wth lh8 p￿￿SlOn8 appueable to ¢ompanles $u¥ec*
to the small ctrnp8ni85 regime.
'Tho fi
anu81
tern8n& wer8 approvgd by the Dire¢tors on 18 June 2026
armichael
tor
M$ M McGuigan
Dlro¢toi

SLIEVE GALLION COMMUNITY PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS
.FOR THE YEAR ENDED 30 SEpfEM8ER 2025
Ac¢ountlng pollcles
¢harlty inlormatlon
Slieve Gallion Community Prt-sthotrl is a prwate company limited by guarantee incowrated in Northarn
Irdand. The re9l$tered Offi￿ u$ 62b Longfield Road. Desertmarbn, Magher8fe￿ Co Derry. BT45 5LS.
1.1 8as15 of prepaTation
Thg linanryal statements have been prepared in accordan￿ wth Ihg's governing dOc￿ent, the Comp8ni9S
Acl 2006, FRS 102'The Fin8nrial Reporting Standard applicable in the UK and Republic of I￿land and the
Charitie8 SORP 'Ar￿Unting and Rgporbng by Charibes.. S18t￿8Tht of Recommended prac￿Ce appllcable to
¢harftEs preparing th￿r accounts ln accordanco with the Flnandal Reporting Slanclard apty￿able In the UK
and Republic ol Ire18nd IFRS 1021" The is 8 Public Benefit Entity as defined by FRS 102.
The has taken advantagts olthe provsiorts in Ihè SORP for charltiès notto praparo a st*trm8nt of cash flow5.
The fin8nci81 st8tements are Prepared in Ste￿ing, whth is tt)e func1[0n￿ cUrr￿cY Of the. Monetary ￿OUnts
in these finanaal slatements are rounded lo nearest £.
The fin8nclal statements havè been pr8pared under th8 hBiorical cost con¥enti(ffi, Imodthed to indude the
rev8lua140n ol freehok1 propertk?s and to indudo inveslmant propèrbas and tsrtain ffnarrial instruments at fair
valuel. The principal accountin9 pdicie8 adopt8d are set out b$low.
1.2 Golng concem
At th? time of apprc¥Ang the finandal slatemenls, the D1￿CtorS have a reasonable e¥pèGtatbon that the ha8
adequale resources to contlnue in tspèrational exi8tenea for fDr8seeabl8 future. Thus the Direciors
eontinue to adopt the going concern ba$1$ of accountirfj in prepariro the finantsal statements.
1.3 Charltabl8 funds
Vnre$lricted fvnd8 are avallable for use at dIs(xet￿n ol th6 Dlrectors in fvrther8nce ol Ihelr charitsble
objectives.
funds aro sublacl to SP8cffic condiJon5 by donor5 or grantors as to how IW may ba tssèd. Th8
purposes and u8es ofthe rgstrirted funds a￿ set cut In the nDtes to th8 ffinanc￿l 8l*ments.
Endowrn8nt funds org $ubj?cl to spe¢Afi¢ Conditions by donors that the c3pitd muBt ba maInta5￿d by the.
1.4 Income
Income ￿CognISed when the Is leg811y entitled to il after any p8rfomiart￿ ￿ndIb0￿5 have been met, the
amounts ¢an b6 measur8d raliably, 8nd il is probable that Inc¥me wll be rocèived.
Cash donations are reCOgn￿e￿ on rec&ipt. Olh8r donations are ￿e09n1$￿ on££ the has been nobfied of the
donation, unless pgrformancg conolllions require detsrral of the ornounl. Incom8 lax recoYeraUè In r¢laliur¢ tts
donations rec8lved undar GIftASd crdaeds of ¢>wenant k8 recogni$8d 8tth8 line of Ihe don8llen.
Legades are recogttisers on receipt or othewse if th8 h85 been nolifred ol an Impendlng dislibutign. th
amount is known, and re¢8ipl Is expected. 11 the amtsJnt IS ntst known, ￿ legacy is treated aa a ¢0rt5ngent
¥￿t.

SLIEVE GALLION COMMUNITY PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Ac¢ouThtin9 pollc185
IContlnu•dl
1.$ Expendlture
Expenditure Ls ￿Cognised once thare is a legal or eonstructw obllgation to transfer eeonomlc bon6fit lo
thlrd party, it is probabla that a trartsfer of &¢onomlc b8n?fit8 btrill be required ￿ settl￿ent, and the amount of
the obligation ¢an be measured reli8bly.
Expenditure is dassified by acliw, The costs of each activity are made up ol the totsl of ditscf costs and
shared costs, including support costs Invofved in undertaking e2ch 2diwity. Direcl costs attributable to a single
8ctivity are allocated dire¢Uy to that 8ctivlty. Sharad costs wThlch ¢DntrlbutO to more than on8 a￿1Vity and
sUp￿rt costs which 8r& not attributable to a single actithty are apportso￿d beh¥een thosè aetithtses on a basi%
consistent with the use ol res)urc*s. Central strff cos15 ar8 Ellocated on tha basLs ol time spent. and
¢5epreciatDD charges ar¢ alb¢algd on the porbon of assevs use.
4.6 TangSble flxed asse*s
Tan9ib* fixed assets are initially meawred at Cost anLI 5ubsequentty me8$ured at Cost or valuallon, n8t of
d8preaation 8nd any impaimwnt los￿.
Depre¢lation is rtcognised so as to write off th8 Cost orvaluatson of assets kss thelr resK%ual vdues over their
U3efui Ilves on th8 follo￿n￿ b858S.'
Frèehold land and bu1￿1n9$
L¢asahold land and buildings
Plant and equIpm￿t
FNtur85 and fth"rwJs
IO% straight line
10% $tr8Sghl1Sr
10% straight line
20% straight line
The gain or loss arising on disposal of an a￿et is detemiin8d as the differgnc8 behvegn the Sak proc¢ed$
and the carrwng valu8 ofthe asset, and 15 recognksèd in the statement ol finan¢lal actiwti8s.
1.7 Impalrniènt of fixed assets
At 84th r8POrting end date, the r&wlews the ¢arrylng amounts of its tan9lblg asseis lo d8lermln& wheth8r there
18 any indicatnn thai those 85sets have sufferèd an impalrment Ios5. If ony such Indication exists, the
recoverabk amount of the asset i8 estimaled in order to dgt8rrnine tha extentof th8 irnpairmènt bss Ilf 8nyl.
1.8 Cash and ￿$h Èqulvalents
Cash and cash gquivalènls Indudè cash in hanct, deposlts held at call with banks, otrer short-lemi liquid
Investments wth orfginal maturites of thre& mDntrs Dr les4 and b8r* mrdrafts. Bank overdrats are shown
thin borrowngs in current lu8bllilies.
34s1¢ flftan¢lala$$ots
B851¢ financial assets. whith kndvde debtors and cash and bank balancBS, arè init￿llY measured at
transa¢tion prf¢e Ind￿1￿ transaction wsts and aiesubsoqugntty Carried at amorfsed cost uslng the 8ff&ctive
interest method unth the arrangement constitutes a fmandng transaction. vth6re the tNnsa¢tiOtt 15
measurad al the pra$&nt valuè of the future r&c•ipls dlscounted at a market rata of intorest Finamal assets
dasslfiad 8s recelvdble wqthln Dne yèar arè nol aM0￿Se￿.

SLIEVE GALLION COMMUNITY PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
A¢¢ountlng poll¢lès
IContlDuedl
Baslc flnancl81 Ilabllllles
Basic financial Ihqbilitie3, includwo uedltor$ and bank l¢an$ are initially recognised at transaction price unless
the arrangemènt eonstiiute5 a finarEcing tran$?¢tion, wh&re tho debl instrument Is m•¥surèd at the present
value of the ftrtuie payments dlscounierj at a markol rate of inleresL Financi81 liabilitie5 eL2ssffied es ptyable
thin one yearbre nDt smorbsed,
D8bt instruments ar8 Bubsequen￿Y carried at amortk%ed cost. using the effective interest rnte method.
Trade cr8ditor5 ara obligations io pay for goods er servi￿9 that have bgen acquirgd In th8 ordinary course or
opernuons from Sup￿lerS. Amounts payable are classified as current l￿bilItieS if payment i8 due within one
yèar or ￿5$. If rnt, they are presented as non.cUr￿nI liobiltties. Trade creditors are recognised In￿allY at
transaction pri* and subsaqwntly measured al amortised wst using the effective Inte￿$1 melhcd.
Dorvcognltlon of Iln¥n¢l•ff Ilabllldes
Financial liabillti¢$ aTr dereo)gnised when the's contractual oblig?lion¥ explr8 or ar& dlstharged or c8neelled.
1.9 Employoo benoflts
The cost of any unu*d holiday entitlement is reca9nised In the pèriod in which the enployee's are
ed.
Temiinatlon b8refits are reccwJnlsed immèdiatèly as an expense wh8n the 15 demonstr*$￿ commiited to
tsTrninats the &nplDyment of an èmployge or tr) prowde lem)Inal¢n ￿nefits.
1.10 Retir8ment b&n?flts
Paym8nts lo defined wntDbulion retlrem8nt b&rEfitsc￿rnes are Charg￿ a$ an exp￿$& a$ th*y frdll dvg.
rrt5cal a¢¢ouAtlng estlmats3 and judgements
In th¥ awicat￿n ol th9 6 ac¢ounUng polioes. thè Direrlors are required to make judgern8nts, es*rnates and
888umptlDn$ about the carying amount of a889ts and liabilthes that are not readity appafvnt frorn vther
sour￿. The esllmètes and associated 8s$umpbons aro based on historital experien￿ gnd Dther factor5 that
are corsid8tsd lo b& rdevant. Actual ￿su11$ may differ from these esyrnate
The estlmates and underwng a88umptk)ns a￿ reviewed on an ongolng basls. ReM$ions to aceounting
estimates are re¢ogntsed in the period in which the e$tlmate ss rovi58d where Ihe rewision affo¢ts onty th8t
P9riod, or in tho peryod of Ihe r￿￿910￿ and fuiure pèriods whorg the revision affects both wriefit and Sutsjre
pèriodo.
In¢ome from donauons and lega¢le5
Unrestrleted Re8tflcted
lunda
funds
202$
2025
Total Llnrestrl¢ted Re6tr1¢tsd
ftjnds
fund#
2024
2024
Totsl
2025
2024
Donats"ons ond gifts
Grants
4.697
78.885
4.697
96,495
27,702
53,128
27,702
67.998
17,610
14,870
83,582
17.610
101,192
80.830
14.870
95,700

SLIEVE GALLION COMMUNITY PRE-SCHOOL
NOTES TO THE FINANCIALSTATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Income from charKable zclfvilles
Unreutri¢ted Unrestrl¢tèd
funds
funds
2025
2024
In￿m•
Servi￿$ provided undercontract
Less.. deferred income
4.125
4,125
4,125
4,690
In¢om* from oth•r trading a￿vItIeS
Unrestrtcted Unrestrlcted
lunds
funds
2025
2024
Fundr•isirg evenis
3.682
2.580
Incomè from Invulm¢nl$
Vnrèstrlcted Unrestrlct8d
funds
funds
2025
2024
Inter￿1 receNab
325
183
expendltur* on rai$lnB funds
Unrèslrleted UnT&Strictsd
lunds
funds
2026
2D24
Tr8dlng ¢osts
DÈpre¢iation and Imparment
5,121
5.121

SLIEVE GALLION COMMUNITY PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Expendlture on ¢harftsble a¢tlvlUe3
Expendlture Expendlture
2025
2024
Dlrg¢t¢osts
Staff ￿$ts
Rent and Trles
Light & heat
Repairs and malntenan
Insuranc8
Accountancy
Office expenses
Legal & professlonal
Tebphone
Bank fees
Sundry
56.204
15.930
45.876
4.439
3,e89
14,947
1,297
1,670
948
1.088
690
180
3,333
24,397
1,380
1,178
3,230
3.802
684
3S4
844
113,286
78,157
An¥ly$l$ by fund
Un￿StA¢led fu￿S- g•nèral
Restrlcteo funds
95,676
17,610
63,287
14,870
113.286
78.157
N•t movemvnt In fund8
2025
2024
The net movernent in funds is slated after¢harglngll¢redits"ngl'.
Fèes payablg for the Independentexamlnauon of the charW$ financial
statements
DeprecAaiion of o¥w)ed tangible ffxed 88Sè15
5.121
5,121
10 tlirtctor¥
None of the DiiecLoTS loi any parsons conne￿¢d them} recetved any remuftoratitin ￿ benefits from Ihe
dTJring tho y88r.
11 Ernploy8gs
Tho average monthty nLrnb8rofemployees during ytarwa$'.
202S
Number
2024
Numb¥r

SLIEVE GALLION COMMUNITY PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
11 Employoes
Icontlnuedl
Ernploym8nl costs
2026
2024
es and salaries
Sooal securlty costs
Other pensloD Costs
49.615
1,665
4,924
43.338
1.175
1,363
58,204
45,876
Thère W8Te no empbyoss who$& annual remuneratlon w&8 more than W,CX)O.
12 Taxatlon
The charlty i5 exempifrorn taxation on lis acilviues be¢Juso all Ils Income ks appl•d for charikblè purp￿&$.
13 Tangible fixBd assets
FrB4hold l￿d
NJDd bulldlngs
Lo•s8fvold
LAndfjnd
Pl•ntond FlxtUl88 and
èqulpmgnt
ttID9$
Toial
Cost
At 1 October 2024
42,906
52.025
3,248
17.475
115,854
At 30 septeM￿r 2025
42,9)6
52,025
3,246
17,47S
11S.654
Depreclatlon and Impalrment
At 1 Octob8r 2024
Dgpreciabon charged in the.year
38.781
4,125
S2.025
3,248
18.479
110.533
5,121
At 30 SeplÈmt• 2025
42,9)6
52,025
3.248
17,475
115,854
C4rrylng amount
At 30 Sepbmbar 2024
4,125
5,121
14 CTedltors: amounts lalllng du• wlthln tsne yèar
202S
2024
other taxation 8nd social 8efAJrity
Tr&de creditors
Olh8r ereditors
A¢Gruals and deferr8d income
1,109
194
399
900
778
399
1,180
3.166
2,802
10.

SLIEVE GALLION COMMUNITY PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
16 Credltors: amounts falllng duo aftèr morè than one year
2025
2024
Note
Government grants
16
4,125
16 Gc+vemm8nt grants
Delèrtèd incvme 1$ induded in the InanrAal $t8tetngnts a$ follows-
202S
2024
Deferrwj in￿rne included ￿1h1n..
Non-currènt liabilities
4.12S
2025
2024
Movements in the year..
Deferred In￿Me at 1 October 2024
Rsbased from prevkjus perfc*ls
4,125
14,1251
4.125
Oeferred irtcorne at30 Septemb$r2025
4.125
17 Retlrèment beTr¢fit $¢hèm8S
2025
2024
D8fin8d contrlbutlon g¢h6mès
Charge to profit orloss in resFÉd ofdofifte(S o)ntrlbubon s¢hemes
4.924
1,363
The operates a defined conlribution pension scheme for all qu8lfyirg employees. The assets of the $¢heme
are hdd Separately frrJm thosg of the in an independently admintsterÉd fund,
18 VDrestrl¢t¢d funds
The unrestricted funds olthe charity compri8e unexwded balan￿5 oldonations and grants whlch ar6
not subject lo speafio condillons by d¢nors and grantors as lo how they may be used. The58 indudg
designated funds whKh have been setaside out of unrestricted funds by the trustees forspeufic purpws.
At 1 Octob&r
2024
Inoomlng Resou￿3
At30
Yesources
•xpendod September
2025
Gworal funds
33,518
91,714
1100,7971
24.435

SLIEVE GALLION COMMUNITY PRE-SCHOOL
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
10 Unrestrlcted lund$
{Con￿n￿ed)
Prevlous year:
At l October
2023
In¢omSn9 Resources
At30
resour
OKpended S•ptember
2024
General fttnds
13,643
88,283
168,4081
33.518
19 Related paty transactions
There wèro no di8do$8bb related party transa¢bons during theye8r12024. nonel.
12-