COMPANY REGISTRATION NUMBER: N132947 CHARrrY REGISTRATION NUMBER: NIC103150 Banagher Community Playgroup Limited Company Limited by Guarantee Unaudited Financial Statements 31 August 2019 PFS ACCOUNTANTS AND AUDITORS LTD Chartered Certified Accountants 122 Main Street Dungiven Co Derry BT47 4LG Banagher Community Playgroup Limited Company Limited by Guarantee Financial Statements Year ended 31 August 2019 Page Directors, annual report (Incorporating the directorfs report) Independent examiner's report to the directors Statement of financial activities (including Income aThJ expenditure account) Statement of financlal position Notes to the financial ststements The followlng pagès do not fomi part of thè financlal stalements Delailed statement of financlal activities 19 Notes to the detalled statement of financlal activities 20 Banagher Community Playgroup Limited Company Limited by Guarantee Dlrectors. Annual Report (Incorporating the Directorfs Report Year ended 31 August 2019 The directors, who are also the direclors for the purposes of company law, present their rgPQrt and the unaudited financial stalemenls of the charity for the year ended 31 August 2019. Refernn￿ and administratlv• d•talls Registered charity nam• Banagher Comnwniiy Playgrwp Llmited Charlty règlstratlon number NIC103150 Company registration numbor N132947 Prlnclpal offlce and roglst•r•d 43 Beechmount offlce Feeny BT47 4TZ Th• dlrgctorn J Devlne R O'Neill C McGllrthey A O'Neill N BlgJs U M¢Cullagh J Hassan (Appolnlod 30 June 20191 Indepondent ¢xamlnor PFS AccLyJnlanls and Audllors Ltd Chartered Certified Accountants 122 Main Street DUr￿1ven Co Derry BT47 4LG Banagher Community Playgroup Limited Company Limited by Guarantee Directors. Annual Report (Incorporating the Director's Report) (conilnueth) Year ended 31 August 2019 structuro, governaneo and managomont Banagher Community Playgroup is a company limiled by gltarantee and accepted as charrta￿e by HMRC un Offering approprial6 play facilities with the r*ht of parents lo lake re5ponsibilily and to b6como Involved in Ihe activ6tles of the Playgroup > Ensuring the Playgroup offers optN)rtuni1￿S for all chlldren regardless of relIg￿n, culture, race or means > Encouraging ihe study of needs of such d)Iklren arKt their famlllès In the local area and >Supporling the values and prlncbF4e8 of Ewly Years 0r9anlsat￿n. The company follow the pre-school education (#xrlcxJlum for chbldTen allendlng the Play9roup coverlng.. > Personal. soclal and eMot￿nal development > Language developmgnl > FYhysi¢al d8veloprnenl > The Arts > Earfy malhemalks experlor > The world 8round us. Our dally rouline is 5trLtclured around.. >Free play > Large group 8ciNities > Ovldoor play > Buffel bredk. Strateglc report The follo￿n￿ secbons for achlevoments and performancè and financlal re¥￿ forni the strategic report of tho charity. Banagher Community Playgroup Limited Company Llmlted by Guarantee Dlrectors, Annual Report {Incorporating the Olrectorfs Report) (Col￿￿￿• Yoar ended 31 August 2019 Achlov•ments and performane• Thtr year Seplembef 2018 to AugU812010 was f po8hive ye8r with the Playgroup. The chlldr8n took part In fflany aclivllles throughout the year such as a visit to locd shop posting S8nl8 lellers, visit lo Ihe tOC81 pdmary sclN)ol In prepavalion 818rting Pl, wal( to Drum¢￿111 Hws¢. sp(vls day, and è sponsored walk. Tho Playgroup d¢N¥¢￿ lis 8eThtcgs uThJer the earty y88rs ¢wrkubJm and ¢hlldren bBnefil from Indlvklual Ch1￿ develi¥Jment ￿an8 Bnd revlews as %%dl as the enloymenl from taklng part In Ihe above a¢ttvllle$. P8r&nlslcarets' knowledge and understandhg Ss a150 Incr88sed thTough a rnonihly newabller $xplslnk)g currènt teachlng themes and adwsing par8ntslc&r&rs how they can relnforce l&arnlng with Iheli chlkl leg leamlng about tha wwns; songs atc) and r8gular Indlvklual parent update moolkngs. FSnanclal revl•w Tolal Incomlng re8ouTC68 for the yggr ffom Charltable 8ctiwli88 weT8 £43,023, of whkh £36,373 wa8 98n8rgled Irc#n gTanl&. P1,865 Irom fvndr8lslng xlivlll&8 4w¥I Playground lee8. Totsl rw¢)urcg8 expended I1￿ Playgroup were £38,40912018: E46.9161. The balan￿ al Ihg y￿r •nd W8B a sU￿lUS 01 £4,614, en Improv•Tr8nl on Ihg provbu$ financlal year Id&lKIt of £8,122}. P￿￿Ve5 Pollcy In Ilné wllh rgcomm&n(led Proc￿¢0 Irom The Charlly Commls610Tr lor Norfham treland, the Playgroup has eslabllBhed a resorve¥ pollcy lo onsure Ihe stakANly of iho ml3sbn. progr8mme, èmployrnenl gnd ongolng operotlons of Ihe 0rgwlsa1lc￿. The targèt mh)Imum Rèserve Fund has been klenufled 88 equ81 lo covvr Ihree monlhs of oporalkng costs, aThJ rethjndw costs for $tsff and profes8lonal lees In the evenl Ihal the Pt8ygtoup wore lo doso. The largel 8ml￿nI ol tha Reservè Fund ha8 currgnuy been c4lrJJtated at £30,[￿0. Th& curronl a83811 {bank and COBhl of the Fygygroup wero £34.361. The dlrectOf3' annual report and 81r•logk tew1 wprovgd M 18 M8y 2020 and s59￿d on behalf ol Ihe boo￿ of trustee8 by: AO'Nelll Dlrector AJo4 JA Banagher Community Playgroup Limited Company Limited by Guaranteè Independent Examinerfs Report to the DSrector5 of Banagher Community Playgroup Limited Year endèd 31 August 2019 I report lo the director5 on my ex8mlnalion of Ihe finandal slatements of Banagher Comrnunity Playgroup Limited Ilhe charli￿) for the year en(Jed 31 August 2019. Responslb116tles and basls of report As the directors of the company land also ils (Ilreclors for the purposes of company law) you are responsible for the preparation of Ihtr financial statements in accordance with Ihe requirements of Charities Acl (Northern Ireland) 2008 Ilhe '2008 Aci'} and the Companies Act 20061'lhe 2006 Act'l. You afe 8allsfied that the acccyjnts of the company are not required by charity or company law lo b9 audlted and have chosgn inslead lo have an independent examinal#)n. Havlng satisfied myself that the accounls of Ihe company are not required to be audited under Part 16 of the 2006 Act and ale eligbble for Inde￿ndent examination. I report in respect of my examSn8llon of the chariVs financl81 slalemenls as carried out under section 65 ol the 2008 Act. In carrying oul my examlnalion I havo followed the g8neTal Dlrections gNen by the Charrty Comffllssion for Norlhern Ire18nd under section 6519Mb) of the 2008 Acl. Indop•ndont gxamlnerf3 Statsm•nt I have compleled my examlnalion. I wnfrni that no mallers have come lo my attentlon In conneclion vAlh my examlnab'on gSvlng ffle cause lo belleve that In any malgrlal resp8cl: accounting record5 We￿ not kept in respect of the charity as requlred by Sect￿ft 386 of the 2006 Act,. or the financlal slalemenls do nol 8ccord wlth those rwrds: or the financial 51alemonts (lo not comply wtth the accounting requirements of 5ectlon 396 01 Ihe 2006 Acl other Ihan any requircmenl that the accounts gfve a 'true and 185rf vlow whlch Is nol a malter conshdefed &5 part of an Independent examlnalion., or the linancial stalenenls have rK)t been prepared In accordance with the method5 and principles of the Statement ol Recommended Praclice for accounting and reporting by chariligs appli¢8blè lo charities preparing their accounts accordance with the Financlal Reportlng Standard applicable in the UK and Republk ol Ireland IFRS 1021. Banagher Community Playgroup Limited Company Llmlted by Guarantee Independent Examinerfs Report to the DSreGtors of Banagher Community Playgroup Limited (condowd) Year ended 31 August 2019 I confirm that Ihgre afe no other matters lo whlch your albntion should be drawn to gnable a proper underslandlng of the accounts lo be ro8¢hed. l<,A PFS Accountants and Auditors Ltd Independent Examiner 122 Main Street Dungiven Co Derry 8T47 4LG 18 May 2020 Banagher Community Playgroup Limited Company Limited by Guarantee statement of Financial Activities (including income and expendlture account) Year ended 31 August 2019 2019 Restricled funds Total funds Total funds 2018 Unrestricled funds Income and ￿dOWments Donations and legacies Investment incorne 14.166 28,793 42,959 37,780 14 Total Incorne 14.230 28.793 43.023 37,794 Expandlture Expenditure on charitable aciivilios Total exp8ndltur• 9.618 28.793 28,793 38.409 38,409 45,916 45,916 9.616 Net Incomellgxpgndlturel and net movom•nt In funds 4.e14 4,614 18,1221 Re¢on¢lllallon of funds Total funds brought forward Total funds carrlod forward 87.889 87.889 96.010 92.503 92.503 87,888 The stalemenl of financial activilies Indudes all galns and losses recognlsed Sn the year. All Income and expendblure derwe from conlinulng actsvltss. The notes on pa9e5 9 to 17 form part of theselflnanclal statements. Banagher Comrnunity Playgroup Limited Company Llmited by Guaranteo Statomenl of Financlal Posltlon 31 August 2019 2019 2018 Flx•d assèt$ Tanglble fixed Hssets 13 59,413 81,869 Current U¥¥ots Cash Bt bank and In hand 34,361 27.208 Crgdltors.. amount8 faNlng duo wtthSn ono yoar N•t curront aS8•t$ 14 1271 33,0 2.503 1.177 26.0 Total 86sets1088 curnnt Il•bllltl•s 87,888 87,888 Not 4sstrt8 92,503 Funds of the charlty Unrostrlcted funds 92,603 92.603 87.888 87,868 Total eh#TIty fund3 17 For th• year trndlng 31 Avgusl 2019 the cherlly was 8ntltled to èxèmpdon from audll under secllon 477 of Ihe Compsnle8 Act 2006 relallng io Small compgms. Dtr8¢tor8' r•gponBlblllllB8.' member8 have not requked the company to oLrtaln ￿ s￿lIt of Its Ilnan¢l818lalements lor th• y$8r In que6uc￿ In accordance secllon 416: Th$ dlreclor8 aCk￿ledge thejr resp￿$￿IllIa9 lor comptylng vAlh tho requlremenl8 of the Act th re8pacI to accountlng record8 end tho weparatlffi of fin8ncLql $tolwn8nl$. Thèse flnandal 6talomenls h8w bo&) waparod kn ac<¢Jrdance wllh the provlslons 8pplk&b18 10 cornpanles siiblecl to Ihe small cornpanleg, r0￿Me. These lln8n¢lal slalomon¢¥ 4yoved by the bwd ol trusl&88 a￿1 &uthorfs•J for ￿SUe on 18 May 2020, 8nd ar• on behollol board by: A O'Nelll Dlrector U Mccu Director The not•È on pago$ Oto 17 lomi partofthespffinaThclal statom¥nts. Banagher Community Playgroup Limited Company Limited by Guarantee Noles to the Financial Statements Year ended 31 August 2019 Ggn•ral informatlon The charty is a public benefit 8nlity and a private company limited by guarantee, reglslered in Norlhem Ireland and a registered ¢harity in Northom Ireland. The address of the ￿gIStered offic8 Is 4a Beechmount. Feeny, BT47 4TZ. Co Derry. Stat8m•nt of compli•n¢o These financial stalemenls have been prepared in COM￿68n¢8 w¢lh FRS 102. 'The Finanoial Reporting Standard applicable In the UK and th8 Republic of Ireland.. the Slalemenl of Recommended ￿aCtICe ap￿￿ble lo charibes preparing their accounls in accordance with the Financial Reporting Standard applicable In Ihe UK and Reput4ic of Irdand IFRS 102} ICharttl89 SORP (FRS 1021} and the Companttis Acl 2006. Accountlng pollcles Basls Of proparatlon The financi￿ slalemenls have been prepared on Ihe hi5tod¢al cost basis. a8 mLKllfied by the revaluation of cortain financial assets and liabdits"e$ and inv¢stmenl proportsè8 measured al fair value Ilirough Incomè or ex￿ndituTe. Tho flnonclal 8talemenls are Prepared kn sledlThJ. which Is the funclbnal GurrenGy of thè enllty. Golng con¢•m There are no malerkgl Uncerlalnli￿ aboul Ihe charivs ablllty lo continue. Judg•moni8 and kèy sources of •stlmatlon unc•rtalnty The prep8rallon of the fin8n¢ial slalemenls requiros managernenl lo make ludgemenls, e811mal8s and assumptions that affect the amounts reporls. These eslimales and judgemen15 arè onllnually reviewed and are based on experionce and other lactors Indudlng expecialions of future events that are believed lo be reasonable under the circumstances. Fund a¢¢ountlng UnrestrScled funds are 8vailable for use al the dLwetion of the iw51ees lo furlheT any ol Ihe charity's purposes. Desiqnaled funds arg unrestricle(I funds earmarkgd by the (lirectors for particular lulur8 prolecl commitment. Restricted luThJs are subjeclgd lo resirictions on thelr expendilure dedared by the donor or through the terms of an appeal. aTKI fall inlo one of Iwo subdasses: restricted income funds or ondowmenl fund5. Banagher Community Playgroup Limited Company Llmlted by Guarantee Notes to the Financial Statements Year ended 31 August 2019 Accounting pollcles (¢onlln¢*dJ Incornlng r•8our¢ All Incomlng rescwjrces are induded in the 51alemenl of financial activities when entitlement has passed ID the charity., il is probable Ihal Ihe 9con0wll￿ benefits associaled with the transaction will flow to the charity and Ihe amount can be rellably measured. The following specrfic policAes ate applied lo partfAJl8r calegories of inwme: income from donations or granis is recognised when there is evldence of enlillemenl lo Ihg gift, receipt is probabfe and it5 arnounl can be measured rdiabty. legacy Income 15 recognised receipl is probable and enlillemenl IS estsblished. income Irom donated goods is mgasurtsd al tho fair value of the goods unless Ihls Is impractical lo rneasure rellably, In which casa the value is derived from Ihe cost lo the donor or the eslimaled resale value. Donated facililies and services are recognised In the accounts when recgived if the value can be reliably rneasured. No arnounts are Included for the contribution ol general volunteers. InGome from ¢onlracts for the Supply of Servlces L8 recfjuwlsed with the delivery of the conlracled service. This Is ¢lass"rf18d as unreslrtclod funds unless there is a conlraclual requirernenl lor il lo be spenl on a partiwlar purpose and rolurned if unspent. In which case It may bo r¢garded as restrfcted. R¢$ourc•s exp•nded Expenditure Is recognised on an accruals ba$1$ as a liabilty Is SrbcJJrred. Expermlilure includes any VAT which cannot be fully recovered. and 18 dassified under headiros of the slalemenl of fin8n¢ial aelivities lo whKh It relalo8'. expenditure on raising funds Indudgs the costs of all fundtalslng aCt￿lI18S. events, non.charilable Iradlng &livilies, and Iho salo of donated goods. expenditure on charftable aclfvS1igs Indudes all costs Inojrred ty a charily in undertaking activities that further its charitable aims for the benefil of its beneficiaritss, including those support costs and costs rdats'ng to Ihe govemance of the charily apportioned lo charrtable olher expenditure includos all oxpendllure thal Is noither related to Talsiro funds lor Ihg charily nor part of its expondilure on charilatrAe aclivilies. AII costs are allocaled tr) expendilure calegories rellecling the use of the resourcè. Dlrtscl costs attributable lo a single aclivily we allocated direcuy lo that aclivily. Sh￿d costs aro Apptsrlloned between Ihe ac1wil￿S they Contri￿le lo on a reasongble, juslffisble and con5isleftt basis. Tangible assets Tangible assets are inhlally Tecorded al cosl. al￿ subsequently stalgd at cost less any accumulated depreciation and impairment losses. Any tangible asse15 carried al ievalued atllounls are recorded al the falr value al the dale of revalualion less any subsequent accumulaled deprecialion and subsequenl aC￿mUlated impairmenl losses. 10 Banagher Community Playgroup Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 31 August 2019 Accountlng pollcl•s (contlnu Tanglblo assets (coniinusd) An Increase in Ihe carrying am¢Junl of an asset as a result ol 8 revaluation. is Tecognised in other recogni5ed gains and losses. unless il reverses a charge for impaimienl that has previously been fecognised as expenditure thin the statement ol financial activities. A decrgase in the carrying amount of 8n assel as a result ol revaluation, Is recognised in other re¢ognised gains and losses. except io which 11 offsets any prevK)us revalualk)n gain, in wh￿h case tho loss Is shown within other recognised gains and losses on the statement of finandal aclNilies. D•prgclatlon Depreclallon l¥ calculated so as lo writo off the cost or valuatlon of an asset. less Its residual value, over the usoful econ¢ynK lrfe of that asset as Idlows: 2% slraighl line 25% reduclng balar Freehold propoty Flxlures and flllings Impalrmont of flxed as$ots A revlew for Indicators of impaimienl Is carried out al each repcwllng dale, wllh the recoverable amount being eslimaled wh8re such IndKalors exlsl. Whore carryiThJ value exceeds Ihe recoverable amount. Iho asset is impaired acc4ydingly. Prior irnpalmgnts are a180 revkwed for PO8slble revorsal al each reporting dale. For the purposes of Impairment lesling, when It Is not possible to esllm81e Ihe recoverable amount of an Indivhlual asset, an estimate is made ol the recoverable amount of the ca8h-generaling unll lo whlch the asset belongs. The cash-generating unit the srnallesl Idenllliable group of assets that indudes the asset 8rKI gengrales cash Inflows Ihal largely Independent ol the cash fjnflo￿ Irom olher assets or groups of assets. For impèlrmenl lesling ol w(xlwill. the gooth¥ill acquired in a buslness combination 15, from thg a¢qu1511ion dale, allocale(I lo each of the rash-goneraling uni15 that are expected lo bonefit from the synergies of the combinalion, irTCSpeclive ol whether other assets or li8billlles of the charity are assigned lo Ihose un6ts. Flnan¢lal instruments A financlal asset or a financial liabilily 15 re(x)gnised 01￿Y when the ch￿lty becomes a party lo the conlraclval provision¥ Df the instrument. Baslc financial insliumenls are inltSally reLa)gni59J al the omounl recewable or payable Includlng any related Iransaction costs. CuTrenl assets and (xjrrent liabilities are subsequenUy moasured al the rash or other consideration expected to be wald w received and not discounted. Debt instruments are subsequenyy measurwj al amorlised cost. 11 Banagher Community Playgroup Limited Company Limlted by Guarantee Notes to the Financlal Statements (conthuodj Year ended 31 August 2019 Accountlng policies (conthi¥edJ Flnandal inslrum•nt$ Where investments in share5 are publidy Iraded or their fair value can olherwise be measured Teliably, the investment Is subsequently measured al fair value wrth changes in lair value recognlsed in incorne arKI expenditure. All other such investmenls are subsèquently measured al cost less impairrnent. Other finan¢lal Snstruments. indudlng derivatNes. are Initially rgcognised ai fair value, unless payment for an as581 is deferred beyond normal busingss lemis or financ8d al a rale of inloresl that is not a market rale. ￿lch case the asstrl Ss measured al the we5onl value of tho fijlure payments discounted al a market rale of Interest for a similar debt inslrumenl. Other fInar￿181 Instruments are subsequently measured al falr value. wllh any changes recognls8d in the stalemenl of financial aclNilies. with the exception of hedging in5trumtrnis in a desisnaled hedging rolallonshlp. Flnancial assets Ihal are moasured al cost or amorlised cost are revlewed for objedive evbdonco of Impairrnenl al Ihe end of each rewtirKJ dale. If there t5 objecllve ev￿enCe ol impalrmenl, an Impalrmenl loss Is recognised under the approprialo heading in the slalemenl ol flnanclal acllvlll8s In which the Inillal galn was Tecognlsed. For all equity Instruments regardless of significance, and other flnancial as5e15 that aro Indivldually slgnificanl. Iheso are 8sse$sed individLsally for Impairnienl. Other financlal assets ara ellher assessed indivldually or grouped on the basis of slmllar c￿di1 risk chafaclerbsllcs. Any rgversals ol Impalmient are re¢ognised Immediately. lo the oxlenl that Ihg reversal does not result In a c8rying arnounl ol the financial asset Ihal exceeds wh81 Ihe ￿rryIng am(MJnl would have been had the impalrrnenl nol previously been recognised. D?fin¢d ¢ontrlbutlon plans Contributions lo defined conlribulion plans are recognlsed as an expense In th8 period In whkh the related servke is provided. Prepaid contribulions are recognised as an a5sel lo the exlenl that tho prepayment will ￿8￿ lo a reduction in fijlure p8yrnents or a cash refund. W￿n conlrltyjlions are not expected lo be sellled whdly wlhin 12 month5 of the end of the reporting dalo in whlch the employcos render the related service, the liability is measured on a discounted present value basis. Tho unwinding ol the discount Is recognised as an expense In ihe period in which il arises. Llmlted by guarantee The organisalion Is a company incorporated under guarantee and does not have share capital. The liability ol oach Member is limi18(J lo an amount not exceediw £1. 12 Banagher Community Playgroup Limited Company Llmited by Guarantee Notes to the Financial Statements Year ended 31 August 2019 Donations and legacies un￿StriCted Funds Restricted Total Funds Funds 2019 Donatlons FundraisirwJ Play9roup lees 1.865 4.721 1,865 4.721 Grants Educallon Aulhorfly BSO Milk reitnbursernenl HSCB 24,581 32,181 108 4.104 4.104 28,793 14,166 42,959 Unrestrtcled Funds Restricted Total Funds Funds 2018 Donatlons Fundraising Playgroup lees Donallons 12,113 5.581 12.113 5,581 Grant$ Educallon A￿th￿ltY BSO Milk relmbursemonl 19.135 271 19.135 271 18.374 19.406 37,780 Investmont In¢om• Unrestricted Total Fund* unrestr￿le￿ Total Fur￿5 Funds 2019 Funds 2018 Bank Intere51 receivable 14 14 Exponditur• on charltabla actlvltlos by fund typ• Unrestrtcled Funds Reslrfcled Total Funds Funds 2019 Charltable activities 9,616 28.793 38.409 Unwlricled Funds R8strfcled Total Funds Funds 2018 Charitable 8Ctivitie5 25,370 20,546 45,916 13 Banagher Community Playgroup Limited Company Llmlted by Guarantee Notes to the Financial Statsments f¢onthuod) Year ended 31 August 2019 Expenditure on tharltable actlvltlts by activity ty Activilios undertaken Total fund$ ¢JirecUy 2019 Total fund 2018 Charllable activities 38.409 38,409 45,916 Nat Incorn•l{•xp•ndbturel Nel IncomellexperHJilurel 1$ staled after Charg1￿(Crod1tln9}.' 2019 2018 Dopreclallon ol langlble fixed assets 2.448 2,613 10. Indep¢nd¢nt •xamlnatlon fee8 2019 2018 Fees payable lo the Indepgndenl examiner lor.. Independent ex8mlnatlon of the financial stalements 1,100 1.273 11. Siaff cost$ The lolal staff costs and employee benefils the rewiing period are analysed as follows.. 2019 2018 Wages and salaries Employer ¢onlribulions lo pension plans 27.273 178 25,870 65 27,451 25.935 Thg average head count of em ￿0ye88 durlr¥J the year WAS 3 {2018: 3). The 8varage nurnber of full-lirne equfvalenl employees thjring the year is analysed as followB'. 2019 2018 No. Playgroup staff No ern￿OYee receNed employee benofits of m￿9 than £eAJ.LKKI durirvJ th& yoaT12018.. Nill. 12. Trusteo rèmuneration and oxponsès Trustees have not receNed remuneralK)n in the year. 14 Banagher Community Playgroup Llmited Company Llmlted by Guarantee Notes to the Financlal Statements (roythu¢dJ Year ended 31 August 2019 13. Tanglbl¢ flxod assets Freehold Fixttjres and operty filling5 Total Cost At 1 Sgptember 2018 and 31 August 2019 Depreclation Al 1 September 2018 Charge for th8 year At 31 August 2019 C*rrylng amount At 31 August 2019 Al 31 August 2018 95.024 43,037 138,061 35.246 1.901 40,956 545 76,202 2,446 37,147 41.501 78,648 57.877 1.536 2,081 59,413 61.859 59.778 14. Credltors: amounts lalllng duo wlthln on¢ yaar 2019 2018 Accruals and deferred income Soclal securlly and other taxes Other creditor3 1.140 1,140 12 37 1,271 1,177 16. Pen$lon$ and other post r8tlroment bgn•lll$ D¢fln•d conlrlbutlon plan8 The amount recognised In incorne or expendilure as an ex￿nSe In relalK)n lo defined contribution plans was £178 (2018: £65). 15 Banagher Community Playgroup Limited Company Limited by Guaranteè Notes to the FinanGlal Statements iGothtse¢l) Year ended 31 August 2019 17. Analysls of charitabl• funds Unr•strlcted funds At 1 September 2018 At 31 August 20 19 If￿me Expenditure General funds 87.889 14.230 (9.616} 92.503 Restrlctod fund At 31 August 20 19 1 Septemb 2018 Income Expendllure R•slrklfj(J Fund 1 - des¢ In 28,793 (28.7931 16 Banagher Community Playgroup Limited Company Limited by Guarantee Notes to the Flnancial Statements IGonth Year endod 31 August 2019 18. Analysls of net ass•ts betW￿n funds Unrestricted Total Funds Funds 2019 Tangl￿e fixed assets Current assets CredrfLors less than 1 year Net asBots 59,413 34.361 11.271) 92.503 59.413 34,361 11,2711 92,503 17 Banagher Community Playgroup Limited Company Limited by Guarantee Management Inforniation Year ended 31 August 2019 Thg followlng pagts do not fomi part of the financlal 8tstem¢nl$. 18 Banagher Community Playgroup Limited Company Limited by Guarantee Detalled Statement of Flnanclal Actlvllles Year ended 31 August 2019 2019 2018 In￿m¥ and èndowménts Donations and legacles Fundraising Playgroup fe88 DonatK)ns Education Authority BSO Milk reimbursemenl HSCB 1.865 4,721 12.113 5,581 32,161 19,135 271 4.104 42,959 37.780 Investm•nt Incom¢ Bank interest receivablg 14 Total In¢om• 43,023 37.794 Expondlturg Expendlture on charltable a¢tlvStl•8 Wages and salark35 PensSon costs Ralos and water Llghl and heal Repairs and malntenance Insurance Trovd oxponsgs Mllk and snacks Accountancy Tdephone Prlnlin9. poslage. slalionery & resoLFrces Depreciation Depreciation on freehold Courses Goneral expenses Cleaning Prizes Computer costs Legal & professional fees 27,273 178 252 849 802 816 37 918 1,100 728 1.234 545 1.900 25,870 65 228 1.038 604 964 1,027 1,273 42 7,363 2.614 75 552 61 2.500 60 1.580 291 105 1.381 38.409 45.918 Totèl •xpendlturg 38,409 45,916 Nèt Incomellexpenditure 4,614 {8.1221 19 Banagher Community Playgroup Limited Company Limited by Guarantee Notes to the Detalled Statement of Financial Activltles Year ended 31 August 2019 2019 2018 Expendltur• on charltabl• a¢tlvities Activity type 1 Activities undertaken directy Wages and salaries Pension costs Rates and water Light and heal RepaSrs and maintenance Insurance Travel gxpenses Milk and snacks Accountancy T81ephone Prlnllng, poslagg, stsllonery & resources Dopredalion Depreciallon on freehdd Courses General expenses Cleanlng Prfzes Computer costs Leg81 & professlonal fees 27.273 178 252 25,870 65 228 1.038 604 964 818 37 918 1,100 728 1,234 545 1.900 1.027 1.273 42 7,363 2,614 75 552 61 2.500 60 1,580 45,916 105 1,381 38,409 Expgndlturo on charltabl• o¢tlvltleB 38,409 45.916 20