Charity registration numbei.: NICI03399 Ballygowan Community Pre-school & Playgroup Annual keport and Financial Statcixcnts for Ihc Ycar LndLd 31 May 2022
Ballygowan Community Pre-school & Playgroup Contents Rcf¢rcnec and Administtaiivc Dciails Trusrtes, Report 2to3 Statement ot Trustecs. Rcsponsibiliii¢s Indepciidcnl Exaniinefs Repoit Siar¢Jn¢nt of Ftnajieial AtlivitL¢S Balancc Shect Notes to Ihc FinanLJal Statements 8 lo 15
BallygowAn c.ommunity Pre-school & Playgroup Reference and Administrative Details Ch#irm#n Karcn Stcwo -I'ru5tees Suzanne Murdock Sarn Loui5c Bowman Karcn Stcwart T¢rri Wclsh Ch#rit% Registration iyumber NIC103399 PrinLip#I Offhce Ballygowan Community Pr¢scliool & Playgroup 2a Comber Road Ballygowart Co Down BT23 STN AccouThtant Hamilton Morris Waugh 34 Ouffeiin Avcnue Banooi. Co Dowtj BT20 3AA Bankers Danske Bat)k Bubiness 13ankin Doncoall S4uare Wc5t Bclfasi BTI 6JS Page I
BAllygowan Community Pre-school & Playgroup Tru$tee$' Report ThE Iru5tccs pr¢5cnt Ihc annual report together with IhL lin2n¢ial slal¢Enents of the charity for the year cndcd 31 May 202? The aecouni$ have ¢ preparcd in accordancc with thc accounting policies sci out in nolc I to thc accoiinls and coniply with The Cliarilics Act (Norihcm Irclandl 2008. Trustee5 Karcn Sicwart lappoinied 2? June 20?11 Suzani)e Murdork (appointed 22 Junc 20211 Sara Loui5c Bowjnan (appointed 22 Jun¢ 20211 Nicola Shaw Ircsigned ?2 Julie 20211 CliristiDa Carnpb¢ll Iresibyned ?2 Junc 20211 Alison Shiclds Ircsigncd ?2 JunL 2021) Strllcturel governance anil maiiagement Re¢JYiiliNeii¢ uppoinliiieiil uf irustreey Tl)c inanagcincnt Cominiitee who s¢rved during ihc ycur and up to tl}¢ datc of tliis repon are scr out on page l. The managcmLnf cominitteL Jlr appointed al tb¢ ArUal General Meciing. Th¢ managcnicnt coininirtcc have asscsscd rhe major risk5 to wliirli th¢ Charity is cxposcd. and arc satisfied tliai 51ein5 arc in placL to mitigaiL exposure to the major rtsks. Objective5 and Activities Piiblic benefil TIIL charitv was establt5hed to promoie play based l¢aming ¢nvironLn¢iJt5 for all childrcn undcr sratulory SLhool agc. of Ballygowan and its si70nd]i1g cnvirons witliout d15tinction of agc, gendLr, mariial status. disabilLIy. scxudl orjeiilalion. iiativnalily. cihnic idcntity, political or religious opinion. by a55tt28tin¥ the statutory authorities, COTninunity and voluniary organisations and Ihc irtliabitants in a Loiiinion effort lo advaiice cducalion and health aiid wcllbcing. Th¢ tnain aims of die settin&> are.. Tlic prcparation of each individual child for primary educdtiort. Enabling ¢hildiert i(> b¢¢omc tnorc compctent in thc skills of cxprcssion. eomiTLunicalion. pioblcm olvjng, ¢yrly matli¢niatiLS. creativity. knowledgc of Ilie world around us, experitlleiitsllion and exploratiotj aHd physic31 d¢vclopmeni. Enabling childTen to T¢l8t¢ io oihcr childrcn and adults. Tl)csc aims aiL mei by includiLigJ amongst others tjie follolving tIvities.. A play based Icarning cnvironinenL InteTVieWS bctween staff and parcntslcarers where a two way shartng of infoTtn#¢ion takcs pla¢¢. alon witli tlic staff obscrvations and pro¥iess reports U.%Ld lo inlvrni parcn151car¢rs. Parental ques¢ionii#irtr u5¢d rts gatn the opinion of parcn151carers. Pag¥¢ 2
Bxllygoivan Community Pre-school & Playgroup Ti'ustees, Report Wcllbcin¥ and IcsilicncL of tlic Lhild tlirougFlI Pcrsonal, Social c1nd EtnotlOlllLI dL'vclopinciil and n¢ourJgpiiig Healthy Eating ai)d Pliy8ical CKcrcisc throiigli our food alid Drink PoliLy and Play Policy. Anniwl Ijispectioll by Social SLiviLes Tnist and regular Inspection5 by Educaiion aiid Traijiing InspectoratL (Education Auihoiily foi'Aierly Depi of Edu¢arioiil. Thc trustccs confirim tliat tlicy hai'c complicd wilh tlie rcquircm¥nts of thc Charitics Act (Norihcrn li'claiidl ?OD8 and Ihc Chariiics (Accounts and Rcpoits) Rcgulatsons (Northcrn Ireland) 2015 to IVe duL regard to thc public benefit guidancc published by thL Charity Comniission. Achievemtnts. pvrformxnce Parcnis I carers and staff availcd of Iraining. io gain a ividcr knowledge of thc devLlopinent and social nceds and bL"haviours of childrcn so thai IhLy can iailor thcir Larc and educarional prooTiL inmL lo thc nLYds of Jndividual childiLn. This kooivltdg7e is tli¢n implLmLnied inro practl¢L Iviill vngwoing evdliiation piocess. Parcnl.%lcarcrs and otlici. iniercstcd partics. rcpresentcd on the managcmcni commiitcc. Comniuiiity itLvolv¢mcnl aiid iiitcrisl. Tlic provision of a satc, caring. Ivclcoming and undcrsranding environmcnt witiiin wliicli the ehildrcn obrain thLir first expctience ot edueaiion. FÉnanci81 review Thc Managcincnt Coinmittcc arc 5atisticd witli Ihc tinancial rcsulr5 of thc ycar endcd 31 May 20?2. R¢%¢rves Policy Thc TIusiLes IthvL csiablishLd a policy ivhieli is rLviewcd annually, wlieTeby tjie unttstiJetLd tunds hLld by Ihc haTJty should bc a tllrgcl of twclvc Inonilis of iivcragc cxpcndiiure Tl)¢ av¢tagc ¥xpcndituir in Ihc ncxt 12 mollths LS ¢XF6Ctcd to be £55.000 and unrcstricted fund5 arc currcnily Sufficient to covcr thi5 Cost. Uiirc51rictcd d¢5ignated rcscrvcs coinpi'isc unrcstriclcd funds for a particular purposc by Truslccs. Ballygowan Colinl1Y Pre-school and Play.0Up liave desiyn24 led reserves lo cover redundancy and wind up costs in the evcni ot the ccssation of £17,500. The annual rcporl was approvcd by thL Irustccs of tlic chaTity on 20 O¢tob¢r 2022 and 5LgnLd oi) its bchalf by-, SIQNEDSECURELY 21140f2022at*.26..23AIA UTC Karcn Stcivart Chainnan and Trustee Page 3
BAllygoivan Community Pre-school & Playgroup Statement of Ti'ustees, Responsiblllities Thc Iru51LCS arc rLspoiisiblc for prcparing tlic IriistCC5' rcport and Ihc financial stalcmcnts in accordancc with the United KIngdtsm Accounting Standards IFRS 10?) and tippli¢ablc lalv and rcbTulalion5. The law appliuablc to charilies r¢quiTes the IrusieLs 10 prepare finaiicial stLltemLnt5 for each fLnanciol year whiLh give a true and fair vicw of tlie stalc ot. atT2Jts Ot. tlie chai'iry and of the incoining Tcsourecs and application of rcsourccb ot'the charity for rlial pcriod. In prcparing these financial statcincnt5. thc trLislces are rcquircd to.. selcct Sultablc accounlitlg policies atjd thcn apply Ih¢tn ¢(isten¢1Y. observe thc rneihods and principl¢s in the Chariiies SORP ?019 IPRS 1021; make judgcmcnts and estimaies Il)ai are reasonabl¢ and PLvdcnt: state ivheilicr applicabl¢ accounting siattdard.s have becA followcd, subj¢¢i to any maicrial d¢partur¢s di5tlostd and cxplaincd in thc financial staitn)cDlS- and prepare th¢ fLn3nLial st2rertienis on Ilie goin8 concern b35is uiiltss it Js inappropriatc lo prcsum¢ rhai the chai'ity will conlinuc ili biisincss. Thc trLtstC¢S ¢ir¢ responsiblc for kccping prop¢r &¢couniing records that disclosc witli rcusonable accuracy ai any iimc Ihc fjnaiicial position vf Ilie chariiy and cJiablL tl)¢in to etJ5ui¢ Ih£*l Ilje financial staicmcnt5 comply wirh Ilic Cl)ariliLS Act (Noriliern Irelatld) 2008. thL Charities IAccoiinl% and Rcporisl RLgulaiions INorth¢rn Ittland) 201). and Ihc provisiojis of thc ¢oD5titiitioii. The rTuslccs are also rcsponsiblt for SL1fcguarding ihc assets of tl)L Iwrity and hencc for iaking rca5011abl¢ steps foi tl)c prevcntion and dctcclion of fraud and othcr irrcguluritLC5. Approved by tiic IrustCC5 of thc ¢hariry on ?0 Octobcr 202? aiid si1Cd on ils bcholf by.. 51GNEts SÉ¢URELY Jkno2E 1IIID12012at g'.36-23AMUTC K&r¢n Stewart ChaiTtn8n and Trugtee Pagc 4
Ballygoivan Community Pre-school & Playgroup Independeut Examiner's Report to the trustees of Ballygowan Community Pre-school & Playgroup I rcp¢)ri to (he trL15tLes on n)y exdn)11)alion ol. tli¢ arcouiits of Ballygoivan Coininujiily Pr¢-SLlJool & Playgroup for tlit ytrar cnd¢d 31 May ?0?? Responsibilltles and b#si5 of report As ihc charity's trust¢cs of Ballygowaii Cojninuiiiiy PrL-SLhool &. PlaygTOilP you are Tesptsn51blL for the prLparalion of the acLounis in aLLOLdantL Wltl) the requir¢menlb of Ihc Chai'ilics Act (Norilicrii Irclandl 2008. li 1.4 niy rc5pon5ibility to.. exaniJnL the accounr5 undLY setlioii 65 of di¢ Charities Act.. to follow Ihc pr(Keduirs laid dowii in ilie general Directions givcn by ihL Charity Commissjoii for NorthLm Ircland undcr scction 6519llbl of rhc Cluritics ALt: and lo state ivheiher particular inaiiers have eome to iny aiiention. Independent txaminer's Statement I havc ¥ompl¢t¢d my cxaininaiion. I confirm that tLO inatcrial Jnattcrs lJavc comc to iny aircniion in connccrion with 1¢ ¢x#niin4tion giving inc cttusc to klieve that in any mutei'ial rcspccl.. accounting rccords wcrc iiol kept in irspecl of Ballygowan Conimunity Prc-SLhvol & Pli2ykJroup a% requiicd by scciion 63 of tlic Cliaritics Aci.. or tli¢ accounis do not accord with Iliosc rccords: or 3. tlie acLounrs do not cojnply iviih dic aLcounting requirements i>f the Charili¥s AL¢ I havc no concerns and have come across no olliLr matlLr$ in LonHLCti(>n with the ¢xamina¢ion to wliicli altcntion should bL drawD in il)is report in order io cnable a ptop¢r und¢TStanding of the accounts lo bc iEached. Ri¢liaTd Haniilion Haniilion Morris Waugji 34 Dufferin Av¢nuc Bangor Co Down BT20 3AA 20 (ktober ?02?
Ballvgoivan Community Pre-school & Playgroup Statement of Financial Activities for the Year Ended 31 May 2022 Unrebtriets funds Tot¥1 2022 Note Income Eodowment* from: Donaiions ai?d Icgacics Inveshneni incomL 82.722 34 82,722 34 Total incojne 2,756 82,756 Expenditure on: Raising funds Cl)aritable autivities 19.2811 173.2911 19.2811 173 ?911 Total cxpendilurc 182.5721 {8?.572) Ncl itltoillc 184 184 Nct movemcnt in funds 184 ReLoThLiliatiun of funds Total funds brought fornvard 73,246 73246 Total funds carricd forward 12 73.430 73.430 1'utAI 2021 Uttrestritted fud$ Note lThcome and Lndoivrnent5 from: Donations aiid l¢ga¢i¢s Envestsnent incoine 8X,606 66 88,606 66 Total IiJcoine 88,672 88.672 ETpEnditure on- Raisinu> tunds Charitabl¢ )ctiviri¢$ 15.2161 168.9701 (5,216) {68.9701 Total expenditure 174,1861 174,1861 Nei incomi 14.486 14.486 Nct inovement in funds 14.486 14,486 Re¢on¢i1Sthtion of funds Total funds. brougFlit forward 58.760 58,760 Total funds e&rrird fonvard 12 73.246 73.246 All of the charity's aciiviiies derive from continuing opcrnlions during thc abov¢ two TIodS. The fuiids breakdown for 2021 is shown in notc 12. The notcs on pages 8 to 15 fonn an inlcgial part of ih¢s¢ linancial striemcnis. Pagc 6
Ballygowan Community Pre-school & Playgroup (Registration number: NIC103399) Balance Sheet as at 31 May 2022 2022 2021 Note Current asset5 Dcbrors Cash ai bank and in hartd 2,052 73,040 75,092 6,330 68.142 10 Cre(litors: Amount5 falling due ivfftthiN one yeAr 11,6621 11 ??6} 73,246 i et a$$ets 73.430 Funds of the eharity: Unrestricted income fiinds Unresiricted funds 73,430 I'otAI funds 73.430 73.246 The finaiicial 5tatcmen15 on pages 6 10 15 were approved by tlie trL15t¢C5, aiid autliori5ed for J55U¢ OLJ 20 Octobei" 2022 and sikFncd on their bchdll by.. gIOIIED SECURELY 1111012022at$..26..# AIA UTC Kar¢n Stewart Chairman and Tru&te¢ Th¢ notrs on pag¢s 8 10 15 for7n an ililcwal pari of ih¢%e finan¢ial staiemenis.
Ballygoii'an Community Pre-school & Playgrollp Notes to the FinanciAI Statements for the Year Ended 31 MAY 2022 l Aecounting policie5 St#temen¢ uf Lompliance The flnancial staicniLnis have b¢en prcpared in accoTdan¥¢ with Accounting and RepoTling b), Charities.. Stal¢in¢nt ot RLxomnieiided PL'actic¢ applic&blL to LhTill¢S pirparing their accounts in a¢cordancc witli tl)c Financial Rcporting Standard appliLablL iii die UK ajid RcpubliL Ot IiLland {FRS 1021 (cffcciivc l Janiiary ?0151- (CliilTltic& SOIiP IFRS 10211. tlic Filiancial Ileporiing Siandarf appli¢ablc in the UK and Repiiblit of IrL,land IFRS 1021 and Ihc Chanlies Act INorthLJ'n Ireland) 2008. of preparation Ballygowan Coininuniiy Pre-SLhool & Playgroup n)ccls (he dLfinition of a public bcncfit entity und¢T FRS 102. Thc accounts Ifjnancial %tatCTTILiitsI hai'e bL"Ln prLpdfLd undrr th¢ hisiortLal cost Lonveniioii ivitli item5 recognis¢d at cost or transaction val¢ unlc55 Otlicnvisc StarLd in the rclcvanl notel51 to rhese aLLounis. GviNg concern Thc trustecs consider thai theit re i?0 material unceriairtljes about ihe cl)arstys ability to ¢oniinu¢ as a (poing onccrn. Income endowm¥nts VoliiJiic1Jy InCOm¢ iE)cluding doii&iions. gTifis. ILgTJLiC5 and &rants that provide ¢ore funding or are of a grCnLial naturc is rccogniscd wlicrt the ¢liarity I5 ciiliilcnicni lo the inconie. it is probablc Ihat lh¢ iE)coinc will bc Tcccivcd and thc amoiinl Cilii bc mcasurcd witli sutTILJent iEliability. Grrtnis r¥ceiiwbl£ Grants are rcco811iscd when IhL chority ha5 an cnlirlcmeni 10 the fiLnds and any conditions linkL4 to the gTant5 havc beLn m¢1. Whcrc pcrfomancc eonditions orc attaclicd to thc grant and arc yct ro bc mci. the InLoine is retogni5ed as a liabilily and included on tlic balaiice %heLI d¢feTrcd incomc to be rclea%ed. 1iive51iiieiit iiiconie Dividends ar¢ iecognis¢d once the divideiid has bccn declared tsrtd llQlifL¢ation ha5 bccn reccived of th¢ dividcnd du¢. EipeNditure All ¢xpcnditure is rLcogniscd ojice Ihcrc is a legal or constnlclive oblisation to that Lxpcnditure. it is probablL s¢ttl¢inent is rcqiiircd and thc atnount Can be messurcd reliably. All costs a. allocatcd lo thc applicablc expenditure head2niF that aggrcgate similar cosrs to that Latcgory. Where costs eatlnot b¢ directly attribiited ro pailicular lieadintsTS tliey liave beLn allvcal¢d on a basis consisteot widi th¢ u4e of rc50uires. witi) Lentral %iaff costs allocated 011 Ihe basis of tinie SPLni, dnd depT¢¢iation cliarges alloc&iLd on tli¢ portion of I1 asset's use. OihLr support Costs ar¢ alloLatcd based on Ilic sprcad ol'staff Lot5. Rai.¥iNgfiiiid5 Thcsc are c05t5 incurrcd in anracting voluntary incoine. thc managcment of inve5tJnenls and thosc ineunL.d in trading? activitiLs rhai raisc funds. Page g
Ballygowan Community Pre-school & Plavgroup Note8 to the Financial Statements for the Year Ei nded 31 May 2022 Chftritrtble Nctivilie.f CharitablL expcnditurc coiiipri5CS tIIos¢ c05t5 illcuL'rLd by Ilic chariry in tlie deliveiy of its autivitlLS aiid SLIViLCS for ils bcncficiarics. It includcs botli costs that ian bc allocared dirccily to such aciivilic5 and tlio&e costs of a indirccl naturL nLYcssary to support thcin. Governance costs ThcsL includc the Costs attiibut2ble to the cl)£1rity'8 conipliance with consiitutional and Statutory requir¢]n¢nls. incliidin¥ audif, 5traicgic managciDCnt and Iruslecs 5 ItIng5 and rcijnbursed c.xpcnscs. Gol'ernment grants GovernEn¢nl giMiitS- r¢ recognised based on Ihc acLrual model and die measui¢d at ¢h¢ fair valu¢ of tli¢ asse¢ reccivcd or rccLivablL. Grants arc elass2fJed as rclating Lidier to reveiiue or to assets. Grants i'Llating lo revenue arc rLcogniscd itt income ovci the period in KvhiLh tlic rclul¢d costs ar¢ Tccogni%"d. Grant5 relatingj 10 asscts arc rccognisL,d over tliL Lxpe¢icd u5¢fvl lifL' of th¢ as5cI. Whcrc part ot a grniit rclatijig to an asscl Is defcrrcd. it is Tecogrni&¢d 415 dcttrrcd income. 'I'aryation Tlic tIritY Is considcrcd to pas5 Ihc Ic515 SLI out in Para¥rapli I SchcdiilL 6 of the Fiiiance Aci 2010 and thcrcforc it mccts Ihc dcfiiiition of a cljaril4gbl¢ company for UK COlPOTation ihx piirp05ts. ALCUTdin¥ly, the cliariiy is poicniially exenipi from taxation in rcspcct of inLonic or Pital gains rcccivcd ivitljin Laicgorics COVLted by Chapter 3 Part 1 l of Ih¢ Corporation Tax Act 2010 oj. Scciion ?56 of the Taxation ot Cliargeablc Ga)n5 Acl 1992. to Ihc cxl¢nt t]t siieh incoinc or gaiiis arc appljcd exclusively 10 chariiablL purposcs. TradL debtors Trade debtor5 arc amounts duc from cusiomcrs tor mLrchaodise sold oi $ervI¢e% peTfoimLd in Ihc ordirjary course ol'busincss. Trade debtors arc recogniscd Initially ai the Iiansaction pN¢e. Thcy ar¢ 5ubs¢quently measured at amortised cost sing thL cftecrivc Iiitcrest mctliod, 1¢5s proi'1510n for iinpaiTIMint. A provision for tlic impaiimieiit of trade dcbtots is cstablislied ivh¢n tlierc is objcclivc cvidcncc tliai tl)c charity will not bc able to colltci all ainounts due ab¢ording 10 ihL OflL?inal Icnn5 of thc rcceivablLS. Fund stniitiire Unresiricttd incojne funds general fuTrds that arc availablc for use al thL trusice5's discirtion in furtlierdnce of rhe objeLtiV¢5 of th¢ charity. Designated funds are umrsiricicd ndS set aside for specific putposcs ai tli¢ dis¢F¢tion ot the trus*e5.
Ballygowan Community Pre-school & Plavgroup Notes to the Financial StAtements for the Yeai. Ended 31 May 2022 2 Ineorne from donaLtions and leghcie5 Ilnrestricted fund¥ GeiierAI Total Grants, including Lapilal grants: Gov¢tntncnt ants DonaiioJ15 froin cojninuniry wups Rcgiilar givin¥ Capit11 doThat10115 60,063 6.030 16,629 60,063 6,030 16,6?9 Tvtal foi. 2022 82,7?? 82.7?? Total for 2021 88.(?06 88,606 Unrestricte (llnds ryeneryl Tot# 2021 Granis, InLludin¥ capital ur&nts', GoveFnineAI glfdnts Donalioiis fr95n comtliunity groups R¢gular givinu and eapit?4 I donariorts 72,308 4.32i 11,975 72.308 4.3?3 11,975 118,60(? 8,6V6 3 Inve$tNient incorne Ilnre%triLted Total funds General Interest receivablc and similar income,. Intere51 reL¢ivable on bank dLposiIs 34 Total for 2022 34 34 Ti)tal for 21)21 66 66 Pagc 10
Ballygowan Community Pre-school & Playgroup Notes to the FinanciAI Statements for the Year Ended 31 May 2022 4 Expenditure on rxi5ing fund
) Costs of trading aetivities
Unrestricted -I'otAI GenerAI Note C0$15 of goods sold 9.2111 9.281 -rot#l for 2022 9.281 -1 otul for 2021 5,216 Unre%tricte Total 2021 GeiJLral Costs of goods sold Pagcll
Ballygowan Community Pre-school & Playgroup Notes to the FinanciAI Statements for the Year Ended 31 May 2022 S bxpenditure on charitable Actii'itÈe¥ Ilnrestricted fund5 Ceneral Total funds Note Employment cos1s' Establishment Costs RLpairs dnd maintcnancc SialYtL'aining TelLplionc and f&x Printing* POSta8e and stattonery Suiidry and othcr cos15 Cleaning AdvLrtisiiig Bank cliargc5 Governance costs. 58.266 2,9?7 4.365 24 387 2,343 216 58.266 2.9?7 4.365 24 387 2,343 216 232 53 23? i3 145 4,-633 145 4,333 'rotal for 2022 73.291 73.291 Total for 2021 68,970 68.970 Ilnrestricted Total 2021 General Note ETnpIoyellI eosts. Establishment CQSt5 Repairs and mainienJrtL¢ Staff rrninitt Tclcphone and fax Priiilingy POStagc nd stationery Sundry and 011lLr cvsls Cleaning Bank Lhar&?LS Govcrn2nce costs 48.954 2,394 10.099 30 749 48.954 2.394 10,099 30 749 1.518 286 386 95 4.459 ?86 386 95 4,459 68.970 68,970 Page 12
Ballygoivan Community Pre-school & Plxygroup Notes to the Financial Statements for the Year Ended 31 MAY 2022 6 Analy$i$ of goveriiAnee And %upport Lo$ts Governanee costs Unrestricted funds General Total Indeptnd¢nr cxamincr fcc5 OilJci fLes Pald io examiners Leg81 fees 870 3,463 870 3,463 Tot91 for 2022 4.333 4,333 TotAI for 2021 4,459 4,459 Unrestrli'ted funds General 'rotdl 2021 Indcpcndcnt cxamirtcr fccs Oihcr tecs paid to examin¢rs Lebial fees 840 3.619 840 3.619 4.459 4.4ig Pagc 13
Ballvgowan Community Pre-school & Playgroup Notes to the FinaneiAI StAtements for the Year Ended 31 May 2022 7 Stllff cost5 TIIL a¥gregare payroll tosts w¢re as follows.. Thc monthly ai'cragc numbcr of pcrsons Iincliiding senior fflana¥etncnt I1¢odcrship tcaml cinploycd by thc char&ry Iluring the ycar exprtss¢d £$ lull iinic equ1#1¢nts w8s as follow5.. 2022 2021 Eniploy¢ 412021 31 of rhe above cmploy¢es partlClP4tcd in tl)¢ Deflncd Contribution Pcnsioii Sclieine& No cmploycc received eJnolLiments of re than £60.0(M) during the year 8 TAxMtio The cliarily Is a tegistered ¢118rity and is Ilierefore exempl from taxaiioii. 9 Debtor$ 2022 Z021 Trade dcbtor5 Othcr debtor5 1,519 4,811 2.052 2,052 6,330 10 Cash and ca$h equivaIents 2022 2021 Cash on liand Cash ai bank 14 73,0?6 68.121 73.040 68.142 11 Creditor$: amounts falllng dut within orjt year 2022 2021 Tradc fTcdilor5 Otlier crcditor5 AccNals 550 24? 870 134 ?5? 840 1.662 1,2?6 Pagc 14
BAllygowan Community Pre-sehool & P18ygroup Notes to the Financial Statements for the Year Ended 31 My 2022 12 Funds B#laNce t I JuThe 2021 Ineoining re50ur¢es ResvurLes e¥pended B#lnce at 31 f¥ldTr' 2022 Ilnre5tricted funds Gencrnl 55,746 82.756 IY2,i721 55.930 Dcsis7natcd 17.500 17,500 Total fund5 73,246 82,756 {82,572) 73,430 InLutning resource¥ Res(burce5 expended Balancc at 31 May 2021 202 Unrestricted funds GciiLral 41.260 88,672 174,186) 55.746 DesibFnaicd 17,500 17,500 Tolal funds 58,760 88.67? 174.186) 73,246 Pagc li