Company registtaiion DumbEr.' N1036582 Charity re$tration ntunber.. NICC 32568 Taylorstown Cross Community Complex Ltd (A company limited by guarantee) Annual Rew Fitiart¢tyl Sthtements for the Year ETrJed 31 August 2025 D T Carson & Co. 51-53 Thornas Sireet BallYena Co. Antnm BT43 6AZ •AF2Z5XIW• 2710Y2026 clPANIEs HOUSE Iwll A24
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Taylorslown Cross Community Complex Ltd Contents Reference and Athninisttative Details Trustees, Report 2ro3 Statement of Trustees, ResEThsibilities Independent ExamiD¢Vs Report Statemtot of FinaTKial Activitics Balance Sheet Notes to the Financi St2t¢m¢nts 81014
Taylorstown Cross Community Complex Ltd Reference and AdmiDlStrative Detai15 Tru$tee$ SaTah Swllin Michelle Greer Ani5h Pullan JoanDe Carnpbell Michelle Greer Setreiary Charity Reglstr*tion Nmber 32568 CompAny Regl$tration Number N1036582 Princip81 Offite 71 Taylorstowt) Road TooTncbrid8C BT413RW Indepetsdent Examiner D T Cajson & Co. 51-53 Thomas Street Ballymena Co. Antrim BT43 6A2 Bankers Danske Bank 42 High Street AntTim BT414AP Pag¢ I
Taylorstown Cross Community Complex Ltd Trustee5' Report The tnjstees. are directors for the purposes of company law. psent the annual report logeiher with the financial ststements of the charitable company for the year ended 31 Augusr 2U25. Objectives and artivities Objec1$ 4Ad ¢tffts The company is a registered charity which seeks promote the dev¢lopmeni and tyJu¢aiioJJ among pr¢-s¢hool Children. including the provision of play facjlities. in the are4. Public beA¢f The trusiees confimi that they have complied with the requirements of the Chanties Act (Northem Ireland) 21NJ8 to hav¢ du¢ r¢gard w th¢ publhc b¢n¢fii guidance publish¢d by the Charity Commission for Northern Ireland. A<bievements snd performance The main achievement of Taylorstown Cross Commwjity Complex has Fxet) its abi]iry io continue raise the necessary 5Jllds to promote education among pre-school chLidren the are& Finntial revitw The fi¥thn¢ial Tesults for the year are set out in thc financial statcrnents accompanying this report. Ptylicy on reserves The charity aims to use their iDcome in furtherdnce of their objective5 and any amounts in the Unrestricted funds ale held to meet any UDforseen expendifure thai occur. Principollunding soiirces Th¢ principal fijnding is re¢¢ived from The EdLvtion AUthlty. Plans for future perlods The Charity aims to contmue the a¢tiwiti4 as ouilined ab()v¥. iu the forthcomiog y¢ar. Trnstees and otricers The tTUStees and offic¢r5 5¢rving during tbe year and since the yw end w¢re as follows". Ttwiees: Sarah Scullin Jessica Graham (app)inted I September 2024) Mich¢ll¢ Greer {appoittd l November 2024) Anisb Pullan (appointed l November 2024) JoaDn¢ Campbell {2ppoini¢d l November 2024) Finola Swajm (resigned 14 OCber 2024) Lesley Wilson (resied l November 2024) Page 2
Taylorstown Cross Community Complex Ltd Trustees. Report Secretary.. Michelle Greer (appo.inted l November 2024} Lesley Wilson (iesigned l November 2024) Structhrs governanee mattagemetti NiMre ofgowerning doehJ¢n¢ Taylor5t0 CTOSS Community Complex is a comp8ny limited by guar8nte¢ and is also a r¢gist¢r¢d cbariry. For th¢ purposes of Chariry 12w, th¢ dirtttors are trustees of the Charity. Small companies provision st*tement Tbis report has been prepared in accordance with t small cornpanies regime under the Compani¢$ A¢t 2006. Page 3
Taylorstown Cross Community Complex Ltd Statement of Trustees, Responsibilities The trus¢e¢s (wbo are a]so the dtrectors of TaylorstDWTr Cr05$ Cornrnunity Complex Ltd fDr the Pu05t5 of COTnpany law) are responsible for preparing the ttte$, rep)rt and the financial st2t¢ments in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generdlly Accepted A¢ntIng Pra¢tic¢), including FRS 102 'The Financjal Reponing Standard applicable in the UK and Republic of Ireland" The rert and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small ¢ornpaDies. Cornpally law requires the Irustees io prepare firwjcial sraiera¢Dts for eath financial year. Under compaDy law the tnjstees must not approve the financial statements unle55 are satisfied tha( they give a true aDd fair view of the sta(e of affairs of the charitable ¢ompany and of the incoming resources and applicatioo of resources, including its incom¢ and expendiDJre, of the charirable company for that period. In preparing these financial statements. the tnistees are TequiTed to". select suitable a¢cout]ting policies and apply them consisiently. observe the meth(xJs and prin¢ipl¢s irj the Charitie5 SORP. make jud8ements and estimates that arE ru50Dablc and prudettt" state whetlLer applicable accouuting stsndards. comprising FRS 102 have been foUowe& svbject to yny material departures disclosed and explained in the financial ststemeDts" and prepare th¢ fJn8neial ststements on the going con¢eTU basis unless it 15 inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accouniing records that can disclose with reasonable accuracy at any time the fmancial posiiion of the charitable company and enable ihem TO ensi]re thai the financia] statemeois comply with the G)mpanies A¢1 2006. and Charities Act (Northern Ireland) 2008. They are also responsible ftsT safeguarding the tiS of the chantable company and hetkce for tsking reasonable stcps for the prevelliion and deiection of fraud and other irregdariti¢5. The trustees are responsible for the main*rwnce and inteIty of the COEPOrnte and financial information included the Charitable company's website_ L£gislaiion governing the preparation and dissemination of financial siat¢met)ts may diff¢r frorn l¢gislatson in other jurisdictions. Approved by the mLStees of ihe charity on l 8 May 2026 and signed on its behalf by.. Michelle Greer Company se¢T¢tary and trglet Page 4
Taylorstown Cro$$ Community Complex Ltd Independent Examiner's Report to the trustees of Taylorstown Cross Community Complex Ltd ('the Company,) I report to the charity tsWte¢s on my examination of the a¢¢out)ts of the Company for the year tndcd 31 August 2025. RÈ5pon5ibilities and basis of report As the cbarity's tsustees of TayloTSiOWD Cross Community Complex Ltd {and a150 its directors for the purposes of Company law) you are responsible for the prepardtion of the accounts iti aCcOTdat with the requirements of the Compatties Aa 2006 {'the 2( Act.). Having satisfied myself ihat the accounts of Taylorst0 Cross Communiry Compltx Lid are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounLS &s carried out under sectson 65 of the Charities Act (Northern Ireland) 2008. In orrying out my examination I have followed the Ditections Vert by the Charity Comrni&sion for Nonhem Ireland under geciion 65(9Xb) of the Charirits Act. Independent examiner s ststernent I have completed my exaTULDaiion. I collfm that no n)atters bave come io my attenrioll in conDection with th¢ examillation glving me cause to believe." l. ac¢ouDring records were not kept in respect of Tayltststown Cross Community Complex Lid as rquired by seciion 386 of The 2006 ACT: or 2. the coUnts do not accord with those records", or 3. the a¢coursts do not comply with the accounting rtqUiTements of se¢iion.396 of the 2006 Act other ihan any requirerneni that the accounts ve a 'truc and fair vicw. wbicb is not a matter considered as part of a independent examinatioo." or 4. the accounts hav¢ not b¢eD prepared in accordaDce with the method5 and principles of the Statemeni of Recommended Prnciice for accouniing and repoffing by chaTlties [applicable to ¢h8ri1i¢s preparin8 theiT accounts in accordance with th¢ Financial Rew)ning Stsndard 4)plicable irt the UK and Republtc of Ireland (FRS 102)]. I havt no concerns and have corne across no other matteT5 in connection with the examinatson io which arteniion should be dTawD this report Lll order to enable a proper unde¥stsDth"ng of the accouots be reached. Mr James Wallace The In5tibJte of Chartered Accountanrs in Ireland 51-53 Tbomas Street Ballymen& Co. AnttiTll BT43 6AZ 18 May 2026 Pag¢ S
Taylorstown Cros$ Community Complex Ltd Statement of Financial Activities for the Year Ended 31 August 2025 ncluding Income and Expenditure Ac¢ount and Statement of Total Recognised Gains and Losses) Uwjrestrifted fund5 Restricted funds Totl 2025 Inccme and Eodowm¢Dt$ from: Charithble activities 83.433 83.433 Total mcome 83.433 83,433 Expenditure on". Charitable activities 74.627 74.627 Total expenditUTe 74.627 74.627 Net inTne 8,806 8.806 Net rnovemcnt in funds 8,806 8,806 Reconcili&tion of fund5 Total funds brought forward 15,441 1,343 16.784 Total ndS carried fon¥ard 12 24.247 U*reslri¢ied fndS 1,343 Re5tritted funds 25.5g) Tot21 21124 140ts Incorne and Endowments from: Charitable activities 76.913 76,913 Totsl income 76,913 76.913 Expenditure on: Charitable activities {80.558) (80,558) Tot expenditUTe (80.558) (80.558) Net expenditure (3.645 3.645 Nei movement in fimds (3.645) (3,645) Reconciliation of fynds Total fimds brought foThvard 19.086 1.343 20,429 Total fiulds carried fonvard 12 15.441 1343 16,784 All of the charity's activities deTive from continuing operations during the aknve two lod$. The fi]nds breakdown for 2024 is shown in note 12. The no5 00 page5 8 to 14 form an Intral partof these financial statement5. Page 6
Taylorstown Cross Community Cojnplex Ltd IRegistration Dumber: N1036582) Balance Sheet as at 31 August 2025 202S 2024 Not¢ Fixed asset5 Tallgible assets 37,575 41,236 Current a55ets Stocks Debtors Cash at bank and in hand 50 437 5.248 760 15,257 10 16,017 5.735 Creditors: Am15 falling due within one yur 28.IY)2 30,187 Net current liabilities (11.985 25.590 24,452) Net Assets 16,784 Funds of the charity: Restricted income fllnds Restncted fwids 1.343 1,343 Unrestrieted income funds u[eStricted funds 24,247 15,441 Total funds l2 25,590 16.784 For the financial year ending 31 August 2025 the charity was eniitlcd to excrnption frn audjt under s¢¢tion 477 of the Companies Acr 2006 relaiing to small compam¢5. Direcrors, responsibiliiies.. The Members have not required the Charity io obthin an audii of its a¢counis for the year in question in accordance with Section 476; aTMI The directors acknowledge their reswbDsibilities for complying with tbe requirements o(the Aci with re5pe¢t io accounting records and the prepat8tion of xcowits. These financial StamentS have been prepared In a¢cordance with the special provisions lating to ttsmpanies subject to the small companies regime within Part 15 of the Cornpanies Aci 2CM)6. Th¢ fll)aDcial 51aternents on ge5 6 w 14 were approved by the trustees. and authorised for issue on 18 May 2026 and signed on their behalf by: Jessica Graharn Trustee The notrs on pages 8 to 14 form an lnieal pan of these financial ststern¢Dts. Page 7
Taylorstown Cross Community Complex Ltd Notes to the Flnanclal Statements for the Year Ended 31 August 2025 I Charity Strns The charity is limitd by guatantee. incoTWtrTated in Northern Ir¢]and. aod ¢on5equtntly does noi have share capitsl. Each of the trustees is liable to contribute aD amouni Dot exceeding £1 towards the assets of the ¢h3Tity in the event of liquidation. The address of its reSILy£d office is-. 71 Taylorstown Road Toomebridge Antrim BT413RW These financial statements were authon.sed for issue by the trustees on 18 May 2026. 2 Aeeountlng polletes Summry of $igDifie*Dt gecountittg policies attd key a¢countinE estimates The principal ac¢ouEJting policies applied in the preparation of these financial s4i¢m¢nrs ar¢ set out b¢low. These policies have been consi51ently applied ro all Ihe years presented, unless othernvise stated Ststement of tomplianee The fjnancial ststements have been prepared in a¢cordan¢e with A¢¢ountillg and ReportiDg by Cbarities.. Ststemeni of Recommended Practice applicable to ¢1lI]eS prepar their accouns ill accordan¢¢ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January. 2015) - (Charities SORTr IFRS 102)). d)e FinaDcial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). They a150 comply with the Companies Act 2006 and Cbarities Aci (Northem Ireland) 2008. Basis of prtparation Taylorstown Cn>ss Comrnunity Complex Ltsl meets ihe definition of a publi¢ benefit ¢niity under FRS 102. Assets and liabiliues are initially recogDised al historical cosi or transaction value unless otherwise stated in the r¢leYa)it 8¢counting wlicy Dotes. Going COnCEfD The mistees consider that there are Th) material UD¢enaintie5 alM)Ut the charitys ability to continue as g going concern nor any significant arets of uneertainty that affect the canying value of assets beld by the charity. Income endoJvmeTrts All iDcome is recogllised once the chatity has entitl¢m¢ni to the IOrne, it is probable that tbe incorne will be T¢ceived and th¢ aDU)uni of the income ttceiveable can be Tneasured reliably. Gr4hts receivable Grants are Teco8nised when the cbarity h&s aD entidement to the fijnds and any conditions linked to the grants have been meL WtLere fornnce condiiions ar¢ aached to the grani and are yet to b¢ meL ihe ineome is re¢ogn15¢d as a liability and included on the balatKe sheet L% deferred inwme to be released. Page 8
Taylorstown Cross Community Complex Ltd Notes to the Financial Ststements for the Year Ended 31 August 2025 Exp¢Ddithre All expendiwre is recognised once there is a legal or ¢onstrn¢tive obligation ro that expenditure, it is probable settleTlleDt Is required and the amount can be mtssured reliably. All costs are allocated to the applicable expenditure headin8 that aggregate similar costs to that cate80ry. Where costs ¢anno¢ be dir¢ctly attributed to particulat beadings they have been allocated on a basis SisteI with the use of r¢50urces, With celltral staff costs allocated on the basis of time sp¢nt, and depreciation charges allocated oll tbe portion of tbe assei's use. Otber support costs are 8Uocated based OD the SPTead of staff costs. Ch&r(t4bl¢ ciiviti¢s Charitable expenditurt comprises those Costs incurred by the charity in the delivery of its activities and services for it5 beneflciaries. Ii includes both costs that can be all¢xated dired]y io such activities and those costs of an indir¢ci na¢ure necessary io supp)rt thenL GovernrneDt gr8DtS Government grartts 8re rccognised b&sed on thc accrual model aTKI are measured ai the fair value of the asset received or receiveable. Graots are classified as relating either io revenue or to asset5. Grants relating to reyenue are r¢¢ognised ID income over th¢ p¢ri¢xl in whith th¢ r¢lat¢d ws15 are iecogmsed. G¥ants relating to assets are recognised over the expectrd useful life of the asseL Taxtlo The charity is considered to pw the tests set out in Pardgraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definitioa of a cbantsble company for UK Corporation tax purposes. A¢cordingly, th¢ ¢harity is potentially exempt from tsxation io respe¢1 of iJ)¢ome or capitsl gains received wiihin cate8oriE$ covered by Chapter 3 Part I l of the Corporntion Tax Art 2010 01 Sertion 256 of the Taxation of Chargeable Gains Act 1992. to the extellt that such income or gains are applied ¢x¢lusiv¢ly to chan'table purposes. Tanglble fixed assets Individual fixed assets are Jnilially recorded at ¢os( less any subs¢qu¢ni accumulated depreciatioll And subsequent accumulated iTnpairment los. Depreci&tion and InrtISlI00 Depre¢iation is provid¢d on tangible fiK¢d assets so &$ to write off the cost Of Vdluation, les5 any estimated residual value. over their expected Ltseful economic lite as follows.. Asset class PlaDt & rnachinery Fixrutes & flttings Land & buildings DepreciatLOD methtyl Ind r*te 210 straight ljrte 21Y/• straight linc 4V• straight line Stock Stock 15 valued at the lower of cosi and estimated Selling pric¢ 1¢ss costs to complete and sell. after due regard for obsolete and slow tnoving Stocks. Cosi is determined using (be fjrsi-in. first-oul (FIFO). Fund structur¢ Unrestricted income fimds are generdl fjJn(ts that ate available for use at the tnstees th"scr¢tion in fitheran¢¢ of The Obj1]ve$ of the charity. Page 9
Taylorstown Cross Community Complex Ltd Notes to the Financial Statements for the Year Ended 31 August 2025 Restricted in¢ome funits are those donated for use in a particu]8r 8Tea or for 5peeific PUTposes, the ux of whi¢h is restricted to that area or purpose. 3 1Deome from rh8ritble •ctiviti¢$ iJDre$tricted funds Getherl To¢*1 2025 Total 2D24 Educatiotk Authority- pTrschool funding NHSCT & BSO milk grani Education Authority- SUPPOrt DOH SPPG Fundraising Fees Other income Bank interest received 57.375 194 5.750 2,8 6.363 10.831 io 110 57,375 45,150 197 12,233 5,750 2,800 6,363 10,831 10 7.456 11,806 io 61 83.433 83.433 76.913 Page 10
Taylorstown Cross Community Complex Ltd Notes to the Financial Statements for the Year Ended 31 August 2025" 4 ExpeTrdilure ott tharfitable adlvl¢ies Charitxbl¢ *ctivÈty e05ts Totsl 2025 Total 20Z4 Wages & $8laries EY Specialist Staff tTainirLg Water rates Light, heat & poweT Insurance 50.981 1.558 188 513 1.364 1,228 3.982 4,569 339 534 276 3.030 2,783 425 57 50.981 1,558 188 513 1,364 1.228 3,982 4.569 339 534 276 3,030 2.783 425 57 6,751 65,588 1,440 315 523 758 1,448 1.587 891 1.134 235 79 1,708 1.867 250 47 WoTk materials & auivity exp¢n5¢5 Telephone Website maintenance & dIgn Printin& N)stage & stationery Sundry expenses Accouniancy & bookkeeping fees Pension adrninistrdtioll expense Bank charges DeprlatiO[L Governmen¢ grants released 6.751 6,184 111 0.951 (3,951) {3,496) 74.627 74,627 Pagell
TaylorstOWD Cross Community Complex Ltd Notes to the Finaneial Statements for the Year Ended 31 August 2025 5 Net IncOnng1M¢EO1ll% r¢50UT£ei in¢omiTJJrr (outgoing) Tesourtes for the year irKlude: 2025 2024 Deprwiation of fixed 4s5¢ts Government grants released 6.751 (3,951) 6,184 {3.496) Tixgtion The charity is a registered charity and 15 th¢rEfore exempt from tliOn. 7 Tangible fixed asset5 La] and buildings Furniture xnd Other tangible eqiijpiii¢Dt fixed asset Total Cosl At I Septernber 2024 Addiiions 139.981 54.111 3,090 1.538 195,630 3,090 At 31 August 2025 139,981 57201 .538 198.720 Depre¢i•tion At L SeP[Dber 2024 Charge for the year 99.279 5.599 53,577 1,152 1,538 154.394 6,751 At 3 l Allgizst 2025 104.878 54.729 ,538 161,145 Net book value At 3 1 August 2025 35.103 2,472 37,575 At 31 August 2024 40,702 534 41.236 Included within the net book value of land and buildings above is £35,103 (2024 £40,702) In r¢sp¢ct of fre¢hold land and buildings and £Nil {2024- £Nil) in respeci of leaseholds. 8 Stock 2025 2024 stks so Page 12
Taylorstown Cross Conllnunity Complex Ltd Notes lo the FiD¥ncial Statements for the Year Ended 31 August 2025 9 D¢btor5 2025 2024 Prepayrnents Other debtors 567 193 241 196 760 437 10 C4sb nd eash eqlllvleats 2025 2024 Casb on hand Casb at bank 200 809 4,239 5.248 3,657 I I,61Y) Short-iern) deposits 15.257 11 Creditors: *mounts fallin8 due wlthln year 2025 2024 Accwais Deferred income 2.298 24.704 3.808 26,379 27.002 30.187 12 Funds BanCe #i I September 2024 Ineoming resource$ Resources expended B414nce &t 31 Augu$t 2025 UDr¢stri¢ted fuDd$ General 15.441 83.433 (74.627) 24.247 Restrlcted funds 1.343 1,343 Total fllmds 16,784 25,590 Page 13
Taylorstown Cross Con)munity Complex Ltd Notes to the Financial st4trets for the Year Ended 31 August 2025 Balance *t I September 2023 Incoming Resources expended Balance at 31 August 2024 Unrestritttd funds Genetal 19.086 76913 180.558) 15.441 Re5Èricted funds 1.343 1,343 Total funds 20.429 76,913 (80,558 16,784 Page 14