Internal Period ending 31-Aug 2025 (1-Sept-2024 to 31-Aug-2025) |**Income:**
**Restricted Income:**
Grants
**Unrestricted Income:**
Fees
Fundraising

**Total Income:**
**Expenditure:**
Salaries (incl. contributons, HMRC)
Rent
Electric
Catering (Incl. Subscripton costs)
Professional fees (incl. Early Years)
Insurance
Oil
Resources/Special Events ( Photographs, Panto, Graduaton, Easter,
Christmas, St Patricks Days etc)
Training
Telecommunicaton (Telephone, Internet, Printer Services,
Equipment Rental, Microsof)
Bank Fees
Pest Control
Building Materials/Paint
Miscellaneous (cleaning supplies, general resources, postage, ofce
supplies etc)
**Total Expenditure:**
**Surplus/Defcit for the fnancial year:**|83,004.60
24,013.00
4,327.75
**£111,345.35**|83,004.60
24,013.00
4,327.75
**£111,345.35**| |---|---|---| ||
89,146.13
3,500.00
1,833.50
1,789.94
2,821.05
661.60
776.00
776.00
65.00
3,714.06
284.08
370.93
0
4,291.72
**£109,815.52**|| |||
**£1,529.83**| Accounting for previous year 01-Sep-2023 to 31-Aug 2024 are available in previous reporting to the Northern Ireland Charity Commission Internal ||**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Saul Community Pre School September 2024 to August 2025**|**Total for year**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |**Summary**|||||||||||||| |**Income Te**|**Month**||||||||||||| |**yp**|**September**|**October**|**November**|**December**|**January**|**February**|**March**|**April**|**May**|**June**|**July**|**August**|| |**Morning Fees (Cash Lodgement)**|£933.00|£740.00|£860.00|£890.00|£750.00|£800.00|£1,110.00|£720.00|£870.00|£1,400.00|£0.00|£20.00|£9,093.00| |**Afternoon Fees (Cash Lodgement)**|£175.00|£640.00|£520.00|£710.00|£640.00|£720.00|£1,100.00|£800.00|£1,380.00|£2,470.00|£0.00|£0.00|£9,155.00| |**Lunch Club (Cash Lodgement)**|£884.00|£594.00|£409.00|£875.00|£342.00|£275.00|£523.00|£1,083.00|£615.00|£160.00|£0.00|£5.00|£5,765.00| |**Education Authority**|£4,840.00|£4,920.00||£15,993.05||£14,939.14|£6,373.55|£6,591.50||£12,382.40|£1,527.83||£67,567.47| |**Pathway Funding**|||£7,500.00||||||£7,937.13||||£15,437.13| |**Fundraising**|£365.00|£985.00|£0.00|£5.00|£0.00|£0.00|£55.00|£85.00|£170.00|£15.00|£0.00|£0.00|£1,680.00| |**Miscellaneous**|£0.00|£0.00|£0.00|£49.00|£0.00|£30.00|£238.75|£0.00|£550.00|£1,780.00|£0.00|£0.00|£2,647.75| |**Income Total**|**£7,197.00**|**£7,879.00**|**£9,289.00**|**£18,522.05**|**£1,732.00**|**£16,764.14**|**£9,400.30**|**£9,279.50**|**£11,522.13**|**£18,207.40**|**£1,527.83**|**£25.00**|**£111,345.35**| |**PAYMENTS**|**Month**||||||||||||**Ttl f**| ||**September**|**October**|**November**|**December**|**January**|**February**|**March**|**April**|**May**|**June**|**July**|**August**|**oa or year**| |**Salaries**|£6,564.59|£6,291.12|£0.00|£13,455.80|£6,892.81|£6,535.52|£6,742.09|£6,893.61|£6,893.01|£6,893.01|£5,212.39|£4,388.27|£76,762.22| |**Nest IT (Pensions)**|£0.00|£641.46|£0.00|£695.68|£0.00|£699.34|£0.00|£354.81|£366.46|£366.46|£366.46|£211.59|£3,702.26| |**Rent**|£350.00|£0.00|£0.00|£1,050.00|£0.00|£700.00|£350.00|£0.00|£350.00|£700.00|£0.00|£0.00|£3,500.00| |**Electric**|£93.81|£127.61|£186.74|£215.86|£172.90|£221.49|£172.56|£168.73|£116.79|£133.53|£130.15|£93.33|£1,833.50| |**Snack**|£8.13|£0.00|£56.31|£71.00|£0.00|£12.60|£24.31|£0.00|£0.00|£41.94|£0.00|£0.00|£214.29| |**Early Years**|£291.53|£291.53|£278.83|£278.83|£278.83|£278.83|£278.83|£228.00|£228.00|£281.28|£53.28|£53.28|£2,821.05| |**Insurance**|£0.00|£65.70|£0.00|£0.00|£74.54|£74.48|£74.48|£74.48|£74.48|£74.48|£74.48|£74.48|£661.60| |**Fareshare NI Food Sharing**
**Network**|£0.00|£0.00|£0.00|£293.08|£0.00|£0.00|£0.00|£927.19|£0.00|£0.00|£348.40|£0.00|£1,568.67| |**Oil**|£244.00|£0.00|£0.00|£0.00|£0.00|£301.00|£0.00|£0.00|£0.00|£231.00|£0.00|£0.00|£776.00| |**Resources/Special Events**|£52.38|£0.00|£0.00|£0.00|£0.00|£0.00|£424.00|£0.00|£40.67|£81.44|£0.00|£0.00|£598.49| |**Training**|£0.00|£0.00|£0.00|£0.00|£0.00|£65.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£65.00| |**GRTL Resources**|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00| |**Portal Onecom**|£0.00|£127.12|£139.06|£266.18|£0.00|£254.24|£127.12|£164.92|£233.05|£148.31|£0.00|£127.12|£1,587.12| |**KBS IT**|£36.00|£36.00|£36.00|£36.00|£71.75|£36.01|£35.99|£36.00|£35.99|£0.00|£0.00|£143.58|£503.32| |**Siemens Financial Servs**|£54.68|£54.68|£54.68|£54.68|£54.68|£54.68|£54.68|£54.68|£54.68|£54.68|£54.68|£54.68|£656.16| |**BT**|£0.00|£0.00|£234.47|£0.00|£0.00|£234.47|£0.00|£0.00|£249.26|£0.00|£0.00|£249.26|£967.46| |**Interest/OD fee**|£16.60|£0.00|£0.00|£109.02|£0.00|£0.00|£158.46|£0.00|£0.00|£0.00|£0.00|£0.00|£284.08| |**Pest Control**|£185.46|£185.47|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£370.93| |**HMRC**|£308.74|£0.00|£335.02|£601.38|£683.50|£683.70|£678.83|£1,178.77|£732.21|£732.81|£2,746.69|£0.00|£8,681.65| |**Cheque Payments**|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|£0.00| |**Miscellaneous**|£60.00|£67.50|£92.78|£449.40|£108.57|£51.27|£1,758.41|£215.04|£877.45|£291.56|£308.74|£11.00|£4,291.72| |**Payments Total**|**£8,265.92**|**£7,888.19**|**£1,413.89**|**£17,576.91**|**£8,337.58**|**£10,172.63**|**£10,879.76**|**£10,296.23**|**£10,252.05**|**£10,030.50**|**£9,295.27**|**£5,406.59**|**£109,815.52**| |**Balance**|||||||||||||**£1,529.83**| ||Prepared by L Gilmore, Treasurer, Saul Community Pre School||||||||||||| Internal The charity trustees Saul Community Preschool 38 St Patricks Road Saul Downpatrick Co Down BT30 7JQ Date 28-May 2026 Dear charity trustees of Saul Community Preschool The aim of this letter is to set out the basis on which I act as Independent Examiner for the charity. Roles As charity trustees, you are responsible for maintaining proper accounting records and preparing the financial statements. You are also responsible for making available to me all of the charities accounting records and related papers as required. As Independent Examiner, I have a responsibility to report whether the accounts are drawn up in a manner consistent with the founding documentation of the charity, the Charities Act (Northern Ireland) 2008 and The Charities (Accounts and Reports Regulations (Northern Ireland) 2015. The responsibilities for any other services provided will be agreed in advance through a further Letter of Appointment. My work is undertaken on a voluntary basis and no fee shall be raised to the charity for my examination. Proceeds of Crime Act 2002 and Serious Organised Crime and Police Act 2005 Under certain circumstances, the above legislation may require me to make a money laundering disclosure in relation to information obtained during my examination. In addition, in some cases I have a statutory duty to report matters to the Charity Commission for Northern Ireland. I should be grateful if you could confirm in writing your agreement to the terms of this letter by signing below. Once agreed this letter will remain effective from date of signature until it is replaced. You or I may agree to vary or terminate this appointment at any time, which must be given in writing. Yours faithfully, Name: Colin McDaid Tel: 07886255285 Email: colin.mcdaid@hotmail.co.uk _____________________ Signed (Chairperson) 01/07/2026 Date I confirm, in signing this engagement letter that I have authority of all charity trustees to sign on their behalf Internal ## Independent examiner’s report of Saul Community Preschool ## NIC103026 I report on the accounts of Saul Community Preschool for the year ended 31-Aug-2025 As an Independent examiner, it is my responsibility to: - examine the accounts under section 65 of the Charities Act (Northern Ireland), 2008 which have been maintained by the charity’s trustees. - follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act - state whether particular matters have come to my attention. ## Basis of examiner’s statement I have examined Saul Community Preschool’ charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. That accounting records were not kept as required by section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached. I have completed my examination and have no concerns in respect of the matters (1) to (4) 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 attention. Name: Ronan Murphy Relevant professional qualification if any: Accounting Technicians Ireland (ATI) Chartered Accountants Ireland (ACA) Address: 10 Brackenridge Downpatrick BT306SP Date: 26 June 2026 Internal Saul Community Preschool Trustee Report Year Ending 31-August 2025 Registered Charity Name: Saul Community Preschool Charity Number: 103026 Charity Address: 38 St Patricks Road Saul Downpatrick Co Down BT30 7JQ Committee Members: Colin McDaid – Chair Person Laura Gilmore – Treasurer Dylan Young – Committee Member Delia McLaughlin – Preschool Leader Committee Members are appointed at the AGM. Fit Person Assessments carried out on the Chairperson by Social Services. Internal ## **Objectves:** Saul Preschool delivers the Northern Ireland Preschool curriculum, through play based activities encompassing the six key areas of learning: Early Maths Language and Literature Development Personal Social and emotional Development Physical Development The Arts The World Around Us Saul Preschool provides a safe and secure environment and offers opportunities for all children in Saul/Ballee and surrounding areas, regardless of race, religion, gender or disability, and support the Values and Principles of the Education Authority. We adhere to the required standards and policies and are inspected by Social Services and the Education Training Inspectorate in line with National Policy. Our most recent inspections have had successful outcomes, and our Food Hygiene rating is 5. ## **Public Beneft:** Our Public Benefit statement is as documented on the charity Commission register. The Group is established to promote play-based learning environments for all children under statutory school age, (hereinafter referred to as the beneficiaries) of Saul and Ballee and the surrounding areas, (hereinafter called the 'area of benefit') without distinction of gender, marital status, disability, sexual orientation, nationality, ethnic identity, political or religious opinion, by associating the statutory authorities, community and voluntary organisations and the inhabitants in a common effort to advance education, and in particular: - To advance the education of the beneficiaries by the provision of safe and satisfying group play, with the right of parents/carers to take responsibility for and to become involved in the activities of the group; and to promote the preservation of health of the beneficiaries. - The direct benefits which flow from this purpose include the educational progression of preschool children in all six developmental areas. The group aims to make children strong, capable and independent in their communities by building their resilience thus enabling them to cope with adversity and disappointment, primarily aiming to prepare them for life. - These benefits can be demonstrated by the feedback the group receives from the parents and former pupils of the preschool. Feedback also comes from the inspection reports from ETI and social services. Our Early Years Accreditation Awards and the feedback we receive from our feeder schools highlight the benefits the students gain. All the above contribute to our successful reputation in the community. - The beneficiaries are the children aged from 2 years 10 months to four years old in the local community. There is no harm flowing from this purpose. There is no private benefit flowing from this purpose. - To support the values and principles of Early Years. - The direct benefits which flow from this purpose include teacher access to up-to-date, relevant training opportunities through cluster, organised and conference attendance. This training enables both the teachers and children to be strong, competent and visible, through the teaching of the children to show respect for difference and making them eager to learn. - These benefits can be demonstrated by the teachers' ability to implement learning into practice. The benefits are also observed from the feedback received from the parents and the children themselves. The Early Years Specialists, through Accreditation Awards and Certificates of Achievement highlight these benefits. - The beneficiaries are children under statutory school age. There is no harm flowing from this purpose. There is no private benefit flowing from this purpose Internal ## **Achievements:** The Preschool has a team of highly enthusiastic staff who are committed to create a happy and safe learning environment for the children. The staff keep current their knowledge and awareness of ever-changing policies, regulations and educational trends through ongoing training and assessment. Feedback from parents and carers highlight the excellent work and the professional characteristics the staff employ. For the academic year ending 31 August 2025, approx. 23 children attended the morning session 09.00am to 11:30am. This session is funded by the Education Authority. Approx. 16 children attended the afternoon play based session on various days, funded by private fees. 1pm to 3.15pm (Mon to Thursday). This year, we planned a lunch club which has been positively received by the Children and the parents. It has also proved be good revenue stream, which has enable us to provide for the school , particularly given costs associated with increased cost of living (increased utilities costs in particular). We have also started a breakfast club which has been received well by the children and parents. Many fundraising activities happen through the year and we are grateful to everyone for their kind support. ## **Future plans:** In the next year we plan to raise funds to develop and improve our indoor/outdoor facilities. _____________________ Signed (Chairperson) ______________________ Date I confirm, in signing this engagement letter that I have authority of all charity trustees to sign on their behalf.