Derrytrasna Playgroup
IA cornpany lirnited by guarantee, noi having a $harp capilall
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporatin9 an Ine¢)m? and Expenditure Accounti
the financial year 8Thled 30 Serrtember 2024
Unrestricthd R•stricted
Fund$
Funds
2024
2024
Total Unrestricted Resitted
Fund5
Funds
Funds
2024
2023
2023
Total
Funds
2023
Notes
Incom•
DonatI￿s and I￿a¢￿S
Chanlable activib.es
Income from charitatAe
activiknes
5.259
5,2S9
8.300
8.300
32
99.264
99.264
87.439
87,439
Ttstal income
104.523
104,523
95,739
95,739
Expenditurè
Chariiabl& aclivihes
95,056
95.056
87,258
87.258
Total Expendlture
95.056
95.056
87.258
87.258
Net in¢om¢ll•xpenditure)
9.467
9.467
8,481
8.481
Transfer5 b?￿een funds
Net movement in funds for
the financial year
9.467
9,467
8.481
8.481
Reconciliation of funds-
Total funds beginnirrfJ of the
year
12
46.152
50.000
96,152
37,671
50,Lh)O
87,671
Total funds at the end of
tho year
55.619
50.000
105.619
46.152
50.000
96,152
The Slaternent of FinaT￿l81 Acbvib"es includes gains and losses recr￿lSe0 in lhe financial ye*.
All income and expendIlu￿ ￿late lo conb"nuing activit￿.
Th• Tr21•5 on pages 10 to 14 form part ￿1h8 $t81wnents

Derrytrasna Playgroup
IA comp*)y1smited by guaran¢*. ￿VIng a 5harE ￿PitalI
Company Number.. N1608898
BALANCE SHEET
as at 30 September 2024
2024
2023
Flxed Assèts
Tangibte assels
37.786
40,692
Current A$s•ts
Debtors
Cash at bank atNI in hand
3,82fj
65,597
59,025
69,423
59.025
Creditors= Amounts falllng due wlthln one year
10
11.5901
13.5651
Net Current Assets
67.833
55.460
Total Assets Itss Culrent Liabilities
105,619
96,152
Fund$
Restricted trust funds
General fijnd lunrestrict8dl
50.000
55.619
50,000
46,152
Total funds
12
105.619
96.152
Thpsp finanr.iil %tAlprnp.nt.q hAVP hppn pr9￿r￿1 in wlh thp. rp.lating tn qmAII rThnrkinipq
thin Part 15 of the Cornpanies Act 2OJ6.
For the finanaal year ended 30 September W24 charity Wd5 entiueil to exempliw fr¢¥n audit un(leT s¥¢b"on 477 of
the Companies Act 2006: and no nobce has been depossted undef section 476.
The Iwstees confimi Ihal the m￿nbe[S have rKJt ￿u￿ed Ihe company to obtain an a￿￿1t ofits financial statements for
th8 financial year w4 question in accordance wilh 476 of Ihe Companies Act 20￿.
The trustees ad(noknl&Jge their restM)r6ibilities for ensuring Ihat the charity keeps accountiTrJ records which comply
th section 386 and for prepanng financial siatements give a true and fair view ol the state of affai￿ of the
charity as at the end ol the financial year and ol its profil and loss for Ihe f nancial year in accordance with Ihe
requiremenis of sections 394 and 395 and vthich crthemse comF4y wth the requWeffl￿ts of the Companies kt 2(K)6
rdating to financid statements. 50 far as arplvble to the charity.
The finanual Statements ha￿ been p￿pa￿d in a¢cX)rdan￿ with the wovisions appli¢atrAe to companies subject to
the small companies. ￿gIMe and in aco)rdance wilh FRS 102 Tr Finanaal Repo￿"ng Stsindard applicable in ￿ UK
and Republic of Ireland", applwrffj SeclK)n 1A of Ihat Slandarrj.
Approved by the tsoarn of Trustees ano autnonsea for ￿su& on 19 June 2025 ano signea on its Denalf Dy
Colemart
Trustee
rot85 on pages 10t0 14knD wt ofthefinanri* stalemerts

Derrytrasna Playgroup
IA company Ilmited by guarantee. not ha￿Thy a shat2 capital
NOTES TO THE FINANCIAL STATEMENTS
for the fina￿la1 year ewvjed 30 Seprternber 2024
GENERAL INFORMATION
Derrytrasna Play9roup is a cornpany linyted by guarantee incorpDraled in Northern Ireland. Th8 registered
offic8 of the charity is 191 Derytrasna Ro*J. Lurgan. Amiagh. 8T66 SNR, United Kingdom which is a150 the
principal place of bus1r￿$S of the charity. The financial statements have been presenied in Pound 1£) which is
also the lunCticM￿ currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The lollowng accounb.ng p)Iwies have applied consistently in dealing wlh items whid) are con5KJered
material In rdabon lo the charity's fina￿al siatements.
Basis of preparation
The fsnanoal statements have t*en prèpared on the wng concwn basi5 u￿ler Ihe historical cost o)nvenb'on.
ified lo indude certain items at fair value. The finar￿la1 statements have ￿en prepared in accord8nce
th the Statement of Rectynmended Prxtice ISORPI"AcoJLftting and Re￿rting by Charities preparrng Ihe
>unls in accordance ￿th the Financial Reporting Standarrj applicable in the UK and ReputAic of Ir&land
FRS 10T, applyiry Sectbjn 1A of that Standard.
A5 pefrnitted by the Companies Act 2¢X)6. the charity has vaiied the Standard fornais in thai kct for Ihe
Statement of FinanTral Ac￿'V1(￿S and the Balance s￿1. Departu￿S from the standard fomaig are to comply
bmlh Ihe requirerrEnts of the Charities SORP and are In c(Mmpliarte wth section 4.7. 10.6 and 15.2 01 that
SORP.
Statement of eomplianee
The fina￿131 statements ol Ihè charity for the fin8nual year end￿ 30 Septemter 2024 have been prepared
Ihe gO￿g concem basis and in ar£ordarKe wth the Slate[￿e￿I of Recomtnen¢JetJ PFaclice ISORPI
"Accounbng and Reporting by Chartties p￿paring th8ir accounts in accordEnce wth the Financial Reporbng
StatKlard applKat4e n the UK and Repu￿1¢ of Ireland FRS 102". apptyitvJ S8cbon 1A of that Stsndard.
Fund a¢countln9
The following are Ihe cate9Jries of fund$ mainlained..
Restrlcted fvnds
Restricted funds represent irtome ￿￿1ve￿ wfu.ch can cffily be used for particulat purw)ses, as 5peafied by
the donofs. SLth PU￿Se$ are wthin overall objecfwe5 of Ihe charity.
UnTrstricted funds
Unrestricted funds consist of G￿er81 and Oes¥Jnated lun(L8.
- Genèral furMIs represent arrK)unts whith are expendable at the thscretion of the board. in furtherance ol the
objectives ol the charity.
- Designated funds cc*mprtse unrestriclerj funds that thè board has. at its discretion, set asde fgr partscul8r
purposes. These designatKJns have an administrative PUfkX)se only, and do not lègalty re5tiicl th8 boa￿
discretion to apply the fund.
Income
Income 15 recogntsed by Indusic￿ in the Sta¢emenl cl Financ4al ActNities Lwly when the charity is legally
enliJe(J to the income, perfomance conditions att￿hed to the itemlsl ol income have been tnet. the anKJunts
iTwdved can be rneasured wlh sufficient rdiakn'lity and il is probable that tit Irwrne will be ￿te1Ved by the
thanty.
Income from charitable activities
Income from chanlable activib.es indudè ir￿￿* eamed from Ihe supply of servi￿$ under contractual
arrangernenis and frorn perforMa￿e ￿lated grants which have condits.ons that Specify the prow510n of
particular services to provided by the charity. I￿orne fvim government and other co-funder5 is recognistsd
lthen the charity is legally enliued io the incthme because il is ￿lfIllIng the cotMlib"0Tr5 contained in the related
fundirvJ agreernents. Where a granl re￿Ved in athance, its recognib.on is L1elerred and induckd in
rxeditors. Where enb"Ilement ctcuts befo￿ Inco￿ is r8cèwed. it is accrued in debtors.
(>anis Irom govemrnents and cther ctrfunders ty￿¢￿IlY indude one of the fdlwng types of conditi￿$..
- Pertomlan￿ based ¢￿diti(￿S.. whereby Ihe chaiity 15 omtrxbJally entilled to fundir¥J only to extent that
the core objectives ol the grant agfeement a￿ a¢hieved. Where the tharity is meebng the c￿e objeclwes of a

conts.nued
Derrytrasna Playgroup
IA company Ilmited by 9uarantee, not ha¥lng a Sh￿ capWall
NOTES TO THE FINANCIAL STATEMENTS
fry thè finanrial year ended 30 September 2024
grant agreement. il recognises Ihe rdated ex￿￿lture, to ihe extent that il is r•mbursablè by the donor, as
inccfflè.
-Time based Condiltc￿s." w￿r&bY the charity s wntrdGtualty enbued to fvnding on the condition that it 15
utilBed in a particular pefiod. In Ihesa caw ¢h*y rmniss$ the inGome to the exlent it utilised ￿Ul1￿
the period 5￿c￿ed in th8 agr8ement
In the absence of such conditions, assumiThJ that r￿[pt is pJob8ble arvj th8 amount can b8 rdiably
measured. grant income is reccgnised once ts charity is notif*d of ￿tr￿emenL
Grants ieceNtd t(wards capital expendiiure are rxedi18d to th8 state￿nt of Financaal Acltvitres wh8n
received or re￿1¥able, whthevef is earf*r.
Expenditurè
Expenditufe is analysed between Costs of tharilable acDwtie5 and Bising lunds. The costs of each activity are
separately accajrnulated and disdosed, and analysed accordir4J to their maF)r components. Expenditure is
cognised whell a legal or cons1￿CtIVe obligatir￿ exsis as a result of a past event. a transfer of ecommi¢
benefits is requi￿ in seilement a￿1 the amount of thè rtIl￿a￿.on can i* reliably rn8asured. Support costs
arè thos8 functions that assist the I￿rk of rhe tharity but cannot be attributed to one activity. Such costs ar•
locatwj to acbvits85 in pfopLYbon to stsff limg spent orother Suitable rreasure for eath activity.
Tangible r￿ed assets and depreciation
Tangible fixed a55eis slated at cost at vakjation. less awjmulated depreciatKJn. The charge to
depreciation is calculated lo write off Ihe original cost or valuab.on of tangible fixed assets, less their estimated
re5￿U31 value. o¥er their expected u5etul INes as lolk)ws.'
Land and buildings freehdd
4% Straiw linè
DebtOF5
Oebtors are vwnised al settlement arrwnt due after any discO￿t Offe￿d. Prepayments a￿ valued at
Ihe amount p￿paid net of any ts8de discLxJnts due. Inco¥ne recogni58d by the charity from LL)vemm8nt
aJencies and other ctrfunders. but rKJt yet recei¥&Y at finanual eThJ. is Ind￿jed in debtcffs.
Cash at bank and in hand
Cash al bank and in hand rx)mwi38$ cash rm deiy)wt al banks requirir#J les8 Ihan three months notte of
thdrawal.
Taxatlan
No cur￿nt or deferred taxation ari5e5 as the charity has been gMted charilable exe￿￿tion. Irrecoverable
valued addéd lax is expensed 85 incurrpd.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2024
2023
DOnati£￿s and legaThes
5359
$259
8,300
32
CHARITABLE ACTMTIES
￿n￿trIcted Restrl¢ted
Funds
Funds
2024
2023
haritable Activities:
In¢omo ffNn c1k8ritab￿
99,264
99.264
87,439
EXPENDITURE
CHAR￿ABLE AcTIV￿lEs
Dir•¢t
Oth•r
Costs
Support
Costs
2024
2023
Expenthture on dwitatjle a(*vilies
90.324
4.732
95.056
87,258
11

continued
Derrytrasna Playgroup
IA cofflpany limited by guarant*, not h8￿nY a Share capilall
NOTES TO THE FINANCIAL STATEMENTS
ror the fironcial y￿r èrKitd 30 Stpternber 2024
NET INCOME
2024
2023
Net Income 1$ stated after chargingll¢redrting)'.
Depreciation of t8ngit48 a558L
2,906
2,906
INVE5TlfjEP￿ AND OTHER INCOME
2024
2023
other interest
EMPLOYEES AND REMUNERAnON
The staff costs comprise.
2024
2023
Wage5 and Salar￿S
Pension cosis
69,373
2,802
65.851
2,364
72,175
68.215
TANGIBLE FIXED ASSETS
Land and
buildings
fveehvld
Total
Cost
At 30 September 2024
72,660
Depreciation
At 1 October 2023
Charge for financial ye
31,968
2,￿6
31,968
2,906
At 30 Seplembef 2024
34,874
34,874
Net book value
At 30 Seplember2024
37.786
37.786
At 30 September 2023
40,692
40,692
OEBTORS
2024
2023
Trade debtors
Taxab"on and SLKk415ecurity costs
Prepayrnents and accrued ir￿rne
65
3.657
3,826
10.
REDITORS
Amounts falling due ￿thIn one year
2024
2023
Accruals and de18rr8d income
1,590
3.565
12

conknued
Derrytrasna Playgroup
IA company Ilmlted by guarantee. not haviTWJ a share capltall
NOTES TO THE FINANCIAL STATEMENTS
the fina￿181 year ￿￿ed 30 Seplember 2024
11.
RESERVES
2024
2023
At the beginnin9 of the y8ar
Surplus for the financial year
96.152
9.467
87.671
8.481
At the end ol the year
105,619
96.152
12.
FUNDS
12.1 RECONCILIAnON OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Fund5
Total
Fund5
At 1 0￿0￿r 2022
Movement during th¢ finarKial year
37,671
8.481
),o(N)
87,671
8.481
At 30 Sepiember 2023
Movement during the fina￿1￿ year
46.152
9,467
gJ.000
96,152
9.467
At 30 Seplember 2024
55.619
50.000
105.619
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 October
2023
Incorne Expendlture
Transfers
Balance
between 30 Septèmber
funds
2024
Restricted funds
Restricted
Unrestricted fvnds
Unr851ricted Generdl
S).OL¥J
50,000
46.152
104.523
95.056
55.619
Total funds
96,152
104,523
95.056
105,619
12.3 ANALYSIS OF NET ASS￿8 BY FUNO
Curr•nt
assets
Curr•nt
Ilablla￿es
Total
assets
- ¢harity use
Restricted trusi funds
50.0
50.000
Unrestricted generd fuThls
112.2141
69.423
11.590)
55.619
37.786
69.423
11.5901
105,619
13.
STATUS
The charlty is a company I￿nIted by guarantse hawng a share e2Pit4.
The Ikatility of the members B linwtgj.
Every member of the c￿￿panY ur*Yertakes to wrrtrityjte to the assets of the conwany in Ihe event of its b&ng
wound up whik they are rnernbe￿. or witlin one financial year thereafter. for Ihe payThent of the debts and
Ik?bilit"es ofthe cotnpany CL¥)tract8d before t￿Y ceaseil to be members. and the costs. charg85 and expenses
of winding up. and for lh8 adjustment ofthe Trjhts of C￿tributOrS among themselves, such amount as may
be requ￿ed. not exce8ding £ 1.
13

continued
Derrytrasna Playgroup
IA cofflpany limited by guarantee. not having 8 share cwtall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year e￿ed 30 September 2024
14.
POST4ALANCE SHEET EVENTS
There have been no significant events affÈcts"TrJ the Charity SIr￿e the finanua year-end.
TRUSTEE REMUNERATION
None of the TrsJstee5 received Tr)r waived any r￿Unerab"On fw ￿1r servw as T(uslees n either the current
previous finanryal year.
INDEPENDENT EXAMINER FEE
The amounls payatle to indek*nd8nt èxanNner in r8spect of acwuntsnGy services for 2024 were £1,486
12023.. £2,585).
14