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¢ Ar￿Ual 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 si7￿0￿nd]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 I￿Ve 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
Co￿￿linl1Y 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 si￿1Cd 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
fu￿d$
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 Lh￿Till¢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 I￿5 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 Lo￿t5.
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 I￿￿tIng5 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 tI￿ritY 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¥ Capit￿11 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
ETnpIoy￿ellI 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 M*y 2022
12 Funds
B#laNce ￿t I
JuThe 2021
Ineoining
re50ur¢es
ResvurLes
e¥pended
B#l*nce 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