2022-08-31-accounts

Company Registration Number- N1603403 The Chanty Registration Number is :_ 103437 Dromore Childcare Centre Report and Accounts 31 August 2022

Dromore Childcare Centre Report and accounts forthe year 0nded 31 August 2022 Contents Pago Charity Inforniation Trustegs, Annual Report Statemont of directors, re8pon$lblllti¢$ Independont Accountsnt's Report Funds Ststements... Ststement of Financial Activities Slalement of Financial Activities - Prior Year statement Statement of total re¢ognised gains arKI losses Movernenls In funds 12 13 15 Revenue Funds Income and Expendiluie a¢eounl Summary of funds 15 15 Balance sheet Notes to tho accounts 17 19

Dromore Child¢are Centre Company Registration Number- N1603403 Trustees, Annual Report for the year ended 31 August 2022 The Trustees present their Rewrt and Accounts for the year ended 31 August 2022, whiGh also comprises the Diroctor5' Report required by the Companies Act 20D6. Reference and administrative details The charfty name. The legal name of the charity Is.'_ Dromore Childcare Centre. The charity's areas operadon and UK chan"table rngistrauon. The charity is registered in Northem Irdand with the Charity Commissioll in Northern Ireland ICCNII with charity number 103437. The charity doès not oper* in any overseas jurisdicts'ons. Lagèl Structure of the charity Thè charity is constituted as a company limrted by guarantee, registered under the Compan￿$ Acts. The goveming document of the charity is the Mem(>randum and Articles of Assocrats'on estsblishing the company under company legislats'on. There are no reslriclions in the goveming documents on the operation of the Charity or on its investsnent powers other than those imposed by Charity Law. By opera￿.On of law all, trustees are directors under the Cornpanie5 Act 2006 and all directors are trustees under Chanties legi￿a￿On and have responsibiliti&s. as such, under bolh company and charity legi&atson The truste&s are all individuals.

Dromore Childcare Centre Company Registration Number- N1603403 Trustees, Annual Report for the year ended 31 August 2022 Thè prlncipal operatlng address, telephone number, •mail and web addresses of the Charity ar&'.- 14 Omagh Road Dromore, County Tyrone BT78 3AH Telephon8 '. 02882897878 Email Address .' [e-mail] Web address The registered Offi￿ of the charity for Companies Act purposes is the same as the operating address shown above. The Truitees in offlcg on the date the report was approved were:. Eimear Coltun Elaine Godfrey Coleen Keys Nicda McDermott Saiah McDonnell Amy McGirr Donna McLaughlin Bernadette McNabb Matthew MCNU Tho following pgrnons swved as TrustsÈS during th• year endod 31 August 2022:_ The trustees who seNed as 8 trustee in the repotb.ng period, and, if applicaile, their dates of appointment or resignatr'on during ￿e year werÈ'.- Namg Elaine Godfrey Appointed 2510812022 Reslgned/Retfred Coleen Keys 2510812022 NiGola McDemott 2510812022 Amy MeGirr Donna M¢Laughlin Bemadette McNabb 2510812022 2510812022 2510812022 Matthew McNulty Leona Bradley Joan Maguire Louise Mccaffrey Emmet McFadden Joanne Nugent Eoghan O'cuireain 2510812022 2510812022 1610612022 1610612022 2510812022 1610912022 2510812022

Dromore Childcare Centre Company Registrats'on Number~ N1603403 Trustees, Annual Report for the year ended 31 August 2022 All the twslees are also members of the chartty. Objects and activities of the charity The purposes of the charity as set out in its governing document. To enhance the development and education of young children by encouraging parentslguardians to understand ar>d provide for the needs of their children by.. la) offering appropriate play and educational facilities, with the right of parentslcarers lo take responsibility for and lo become involved in the activities of the Charity. ensuring that the Charity offers opportunities for all children, regardless of ability, religion, culture, race or means,. Ibl encouraging the study of the needs of such children and their families and promoting public interest in and Fecognition of the needs of such children and their families in thÈ local community,. Ic) providing the ne￿SSary facilities for the daily care, recreation and education of children during out of school hours and school holidays,. (dl supporting the values and principles of Earfy Years. The main activities undertaken in relation to thoso purposes during the year. We provide a safe and stimulating SLtpervised environment where they can feel safe and happy. We provide opportunities to investigate, satisfy their curiosity, explore the environment inside and outside the playroom. The children are given lime for leaming through play and they are tsught how lo interact with adults and children alike. Each child is treated as an individual and will be supported sensitively lo participate in their play. We provide activities which are enjoyable and molivaling. The ¢hildren will be challenged and slimulaled by us building on their natural curiosity and desire lo experiment. Wo provide a broad and balan￿d Gurnculum ancl build on their previous learning and allow them to make Choices and decisions. The main activities undertaken during the year to further the charity's purposo for the public benefit. Chiklren re￿1ve a high standard of preschool education. Children benefit by increasing their ability lo look after Ihem8elves and others, progressing their malhemalical and language skills, and improving their social and emob'onal skills in areas such as conversation, compassion, undorstanding and sharin9. Gross motor and Fine motor skills are enhanced through play in and out of doors. Children in their preschool year benefit enormously from their Playgroup experience with increased ability to concentrate and problem solve. These benefits are evidenced through - Staff keeping weekly records of their key children's progress and this is eommunieated lo parents regularly. Parents also complete an evaluation fomi al the end of the su￿￿or temi lo help the Playgroup evaluate the effectiveness the service. The purposes of our charity may lead to the following harm- Children may fall and trip, bul the potential ham7 of cuts and grazes is ou￿elghed by the benefits of free play in improved gross motor skills. The Charity's beneficiaries are the chIld￿n who are in their pre-sehool year and their parents. This indudes children with special needs and those who are socially disadvantaged. The private benefit flowing from this purpose is Parents may volunteer in Playgroup by becoming members of the Playgroup committee which helps with aclivilies, fun days and fundraising.

Dromore Chlldcare Centre Company Registiatkon Number- N1603403 Trustees, Annual Report for the year ended 31 August 2022 They benefit from seeing their child expand their social group and improve their self-confidence. This is an incidental benefit. The direGt benefits which flow from this purpose aro - The developmental needs of each child are continually assessed by their keyworker in line with learning potentials and outcomes so that any given activity holds a lesson which in turn adVan￿S the child's education81 growth. The local Community helps the wod( of Playgroup by supporting our Fun days and fundraising activities. They also offer their setvices al redU￿d costs or sometimes for free. Benefits to the local eommunity is the continued provision of an educational hub for children of preschool age. These benefits are evidenced through- The child's dovelopment is recorded every week. This is shared with the parenvguafdian at regular meetings so that the parent is also kept appraised of the child's progress. Parents can feed back to the Playgroup al this meeting outlining the changeslprogress they have noticed in their child. There is no harm flowing from this purpose. The charity's beneficiaries are the children who are in their pre-school year and their parents. This Includes children with special needs and those who are socially disadvantaged. There is no private benefit flowing from this purpose. The direct benefits which flow from this purposa are- Children have a safe and stimulating environment with opportunities to investigate and explore their curiosity through play indoors and outdoors, during the school tem and also during the summer scheme which runs for tr40 weeks in July. These benefits are evidenced through- Gross motor and Fine motor skills are enhanced through play in and out of doors. The purposes of our chanty may lead to the following hami- Children may fall and trip, but we can show that the potential harm of cuts and grazes is oulweighed by the benefits of free play in improved gross motor skills. The charity's beneficiaries are the children who are in their pre-school year. The beneficiaries for the Summer scheme includes those who have completed their preschool year and those who have completed Primary one. This includes children with special needs and those who are socially disadvantaged. The private benefit flowing from this purpose is Parents who volunteer feel that they are helping to advance their child's development in a hands on way. This is an incidentsl benefit. The trusteès have had regard to the Charity Comrttisson's guidance ￿ public beneffit in rnanaging the acthvlt￿9 of the charity. The main achievements and performance of the charity during the year. The main achievements of the charity during the year were continuing to offer a high level of services and facilities to local parents and their children, despite a reduction in overall income during the year. These serVI￿S included the annual Summer Scheme, Christmas raffles and fundraising aciliviles, in addition to the normal daily se￿i￿S. The dlfference the charitys perfom7ance during the y￿r has made to the beneficiaries of the charity and wider society.

Dromore Childcare Centrg Company Registration Number- N1603403 Trustees, Annual Report for the year ended 31 August 2022 Each of the children within the Centre have benefitted from the wide ranging facilities and services lo help grow their motor skills, Confiden￿ and social skills. In securing additional grant fvnding th@ Centre is able to adapt and grow the ServI￿S on offer, and adapt the facilities within which the servi￿$ are offered, providing a safe and secure environment for children and their parents. For wider society the benefits ly in the cross-community nature of the Centre. Th8 Centre encourages children and their pa￿nts from all sections of the local community regardless of ra￿, religion or social means to get fully involved. Parents get an opportunity to study and recognise the needs of their children. Wider society naturally benefits from the more inclusive nature of the Centre, and how il teaches chikjren to be socially aware and responsible. The degree to which the achievements and perfom7ance during the year have benefited wider soclety. Structure, govemance and management of the charity The methods used to recruit and appoint new charity trustees. The ¢harily does not undertake any proactive recruitment process as il relies on the goodwill of volunteers from the local community to fill the Irustse positions. Al prospective new trustees are vetted by the committee for their suitability. 8anker3 Ulster Bank Ltd, Higtt Street, Omagh, County Tyrone BT78 1 Rory P Gormley & Co Ltd, 37A Main Street, Dromore, CoLinty Tyrone BT78 3AE Accounlanls Financial revlew The charitys financial positlon at the end of the year ended 31 August 2022 The financial position of the charity al 31 Aijgust 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:. 2022 2021 Nat In¢ome 3,273 13,208 Unrestricted Revenue Funds 8v8i13ble ts the general pur￿SeS of the charity 80,981 78,795 Restri¢ted Revenue Fullds 6,006 4,919 Total Funds 86,987 83,714

Dromore Chtldcare Centre Company Registration NUmi￿[- N1603403 Trustees, Annual Report for the year ended 31 August 2022 Financlal review of the posltlon at the reporting date, 31 August 2022 . The trustees consider the financial perfomiance by the charity during the year to have been satisfactory. A surplus is being reported of £3.273 for the year lo 31 August 2022, {2021,' £13,208). The balan￿ sheet total 15 Gonsidered healthy at £86,987,12021,. £83,714). Specrfic changes in fixod assets are detailed in thé notes to the accounts. Policles on reseThes. In general the Charity operates with the aim lo grow reserves each year. No minimum reserves amount is stipulated in the governing document bul each year the surplus is retained in reserves The Trustaes aim that the reserves should maintain services in the event of funding decreasing further. in order lo pemiit lime for tho Centre to identify alternative sources of funding. At the tsalan￿ sheet date, the reserves held are £86.987, and are considered comfortable by the Trustees. Availability and adequacy of assets of oaeh of the funds The board of truslees is Satisfied that the Gharity's assets in each fund are available and adequate lo fuffil its obligations in Tespect of each fund. The major risks to which the Charity is exposed and revi&ws and systems to mitigate them. The major risk the charity faces is the financial impact of the cost of living crisis on overhead$, together with the rising costs of energy. Vvith the Unpre￿dented amounts of government spending on the numerous schemes to prolo¢l the economy, there is a signrfic8nt risk that MO￿ austerity measures will be brought in in thè coming months and years limiting tho amo*Jnl of public spending available for grant purposes which will potentially impact on the charitys, future income. To mitigate, the charity is constantly monitoring for new sources of funding, as well as looking at cost control measures as a means to limit the impact of a drop in government spending on education grants. Factors likely to affect future financial perfomiance. Future financial perfomiance wi11 potentially be significantly impacted by the level of funding available from the government given the spending undertaken by the UK government to protect the economy from the effects of the energy cost crisis.

Dromore Childcare Centre Company Regigtration Number- N1603403 Trustees. Annual Report for the year ended 31 August 2022 Employment of disabled person$ Currently the charity does not have any employees who are classified as disabled. However, we always welcome applications from any disabled individuals and thar application8 are equally treated and assessed for suitability for any va¢ancitts which arise. Details of The Independent Examiner Rory Gomiley Member of Member ofthe Insts'tute of Finanual Accountants 37A Main Street Dromore Omagh County Tyrone BT78 3AE Statoment of the Directors Trustees, Responsibllities The charity's trustees are responsible for the preparation of th8 accounts in accordance with the lemis of the Companies Act 2006, the Charit￿e8 (Northern I￿land) Act 2008, as amended and The Charities (Accounts and Reports) Regulations {Northem Ireland) 2015 In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepa financial stslemenls for each financial year which give a true and fair view of the stale of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :_ to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice {United Kingdom Accounting Standards and applicable lawl. select suitable aecounling policies and apply them consistently., make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the charity will continue in business", slate whether applicable accounting stsndards and slalements of recommended practice have been followed. subject to any material departures disclosed and explained in the financial slalements.,

Dromore Child¢are Centre Company RegistratDn Number- N1603403 Trustees. Annual Report for the year ended 31 August 2022 The18w requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of tt)e state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also r8sponsible for maintsining adequate accounting records whiGh disclose with reasonable accuracy at any lime the financial position of the charity and which are sufficient lo show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarrfing the assets of the charity and henco for taking reasonable steps for the prevention and detection of fraud and other i￿gUlarIties. The Trustees are also reSponsi￿e for the contents of the Trustees, report, and the stthtcry reswnsibility of the Independent Examiner in relation to the Trustees. report is limited to ex8rnining the report and ensuring that, oll the of the report, there are no mateiial inconsistencies wilh the figures di5clowY in th8 financial statements. Method of preparation of accounts - Small Company provisions The financial statements are set out on pages 1110 33. The financial ststements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1 st January 20191, {The SORP}, and in accordance with the Financial Reporting Standard 102, These financial ststemenls have been prepared in accordanrE with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject lo the small companies regime. Thi8 report was approved by th8 board of trustèes on 30 March 2023. Sarah McDonnell Di￿tOr and Trustee

Dromore Childcare Centre Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year endgd 31 August 2022 I report to the Trustees on my examination of the financial slalemenls of the charitable company on pages 1110 33 for the year ended 31 August 2022 which h8ve be￿ prepared in accordance with the Charities (Northern Ireland) Act 2008, as amended (the Actl and with the Financial Reporting Standalll 102. (effective 1st January 20161 as modified by FRS 102 SORP (Statement of Recommended PrHctice forAccounting and Reporb'ng by Charities) 2015, las amended by the Bulletin issued in Octobtrr 2018 and appliixble to all accounting periods beginning on or after 1st January 20191. (The SORPI, published by the Charity Commission in Northem Ireland ICCNI) , and under the historical cost ¢onvention and the accounting poliaes sel out on page 19. Respèctrve respon85bllitie¥ of th• Tru8te•$ and thg Independent Examiner and the ba$1¥ of th• report As described on page 7. you, the charitsble companvs Trustees, who are also the Dlwtors of V)e Company for the purposes of Company law, are iesponsible for the pieparation of the financial ststernents in accordance with the Cornpani@s Act 2006, the Charities (Northem Ireland) Act 2008, as amended and all other applicAble law and with United Kingdom Generally Accepted Accounting Practice, applicable lo smaller entities, and for being satisfied that the fin8ncial st8ternents glve a tru6 and falr view. The Trustees consider that tre audit requirement of 65121 of The Charities (Northem Ireland) Act 2008, as am6nded IThe A¢tl does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audil in ac¢ordanc& with Part 16 of the Cornpanies Act 2006 and that no memberor members have requested an audit pursuant lo Section 476 01 the Companies Act 2006. As 8 consequènce, the Trustees have electèd that the financial statements be subject to indèpendent examination. Having satisfied myself that the financial statements are not requir6d to be audited under any legal provislon, or othemise. and ale eligible for independent examination, it is my responsibility to:_ al exarnlne the financial staternents of the charity under Section 65131 of the Act., bl follow the applicable procedures in the Dirèctions to Independ&nt Examin&r8 made by the Charity Comrnission in Northem Ireland and., cl stsle whether p8rbcul8r matters have come lo my attention. Basls gf Indep•ndent Examinerfs Statement and 8cope of work undertaken I conducted my examination in accordan￿ with the Direcb"ons lo Independent Examiners made by tha Charity Commission In Northem Ireland, setting out th8 dyties of an independent examiner in relation lo the ￿ndUcting of an independent examination. An independent exarnination In¢ludes a review ol the aocounting records kept by the charitable company and ofthe accounting systems employed by the chaiitsble company and a comparison of the financial statements presented with those records. 11 also includos consideration of any unusual items or disdosures in the financial statements, and seeking explanations from you, as Trusteès, conceming such matteTS. The purpose of the examinatson is to establish as far as wssible that there have been no breaches of ¢harity legislatson and that, on a lest basis of evidence ielevanl lo the amounts and disclosures made, the financi21 statements Cornply with the SORP. The procedures undertaken do not PfDvide all the evtdence that would bè required in an audit, and infomation supplied by the Twslees in the course of the examination is not subjeGted to audit tests or erNuiries and does not covei all the matters that an auditor would consider in arriving at an opinion. Th& planning conduct of an audit goes beyond the limiied a8suran¢e that an Independent examinatson can provlde

Dromore Childcare Centre Consequenlty, I do not express an au(Jlt opinion on the View glven by the finanaal ststements, and in particular, I express no opinion as lo whether the financial statements givè a true and fair view of the affairs of the thaiity, and my report is limited to the matters sel out in the statement below. I planned and performed rny &xaminalion $0 as to s8ts.sfy myself that the objectives of the independent examination are achieved and before finallsing the report l obtained written a$sUran￿S from the T(uslees of all material matters. Ind•pendent Examlnerfs Statemen( R•port and Oplnlon Subject to the Ilmrtations uwn the scope of my woik as detailed above, I have ￿Mpleted my examinallon.. and can confim) that'.- The accounts ofthis charitable Company are not required lo be audited under Part 16 ofthe Companies Act 2006., This Is a report in respect of an examination carnied out under 65{31 of the Act and in accordan￿ with Direclions to Independent Examiners mad8 by the Charity Commi55ion in Northern Ireland which may be applicable., and that no material matters h8ve come to my attention in connection vmlh the examlnalion givinu me ￿￿se lo bèlieve that in any material respe¢t'.- accounting records weie not kept in re5P6Ct of Ihe ¢harity as required by Section 386 of the Companies Act 2006 and Section 63 of The Charities (Northern Iietandl Act 2008, as amended,. when preparina accounts on an accruals basis. to prepaie financial statements which accord with the accounting rw)rd5 and compty wth the accounting requirements olthe Act and the ReguLgtions setting out thé form and content ol charity accounts., have been prepared in accordance with the methods and prinaples set out in the FRS 102 SORP Iststemenl of Re¢ommended Practice foi Accounting and Repo￿ng by Charities) 2015, las amended by the Bulletin issued in October 2018 and applieable to all accounting periods beginning on or after 1st January 20191, (the SORPI. have been prepafed in accordance vAth the methods and principles set out in the FRS 102 SORP {Statemenl of Recommended practi￿ for A¢¢ounting and Reporbng by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicabk tr> all accounting period5 beginning on or after 1st January 20191, (The SORPI. have not been met or to which. in my opinion, attenb.on should be drawn in my r8port in order lo 8nable a proper undarstanding ofthe accounts to be reached. Signad... Rory Gomiiey- nd&pendent miner M&mber of the Institute of Financial Accountants 37A Main Street Dromore Omagh County Tyfonè BT78 3AE This report was signed on 30 March 2023 10

Dromore Childcare Centre - Statement of Financial Activities for the year ended 31 August 2022 Statement of Flnancial Activities (including the Income and Expenditure Account for the year ended 31 August 2022. as required by the Companies Act 2006) SORP Rel CurrÈnt year Unrestrktpd Fund$ Current￿ar R6stricted F4Jnds Current y8ar Total Funds Prror Yèar Total Ftrod$ 2022 2022 2022 2021 Income & Endowments from.. Donations & Leg&cies Charitable activities Investments A1 89.129 6,037 1.087 90,216 6,037 104,844 5,018 36 Total income 95,173 1,087 96.260 109.698 Expendlturg on: Charitable activitiè B2 92.987 92,987 96,490 Total expenditure 92,9B7 92.987 96,490 Net income for the year 2,186 1.087 3,273 13.208 Net Income after transfers A.B£ 2,1B6 1,087 3,273 13,208 Net movement in funds 2,186 1.087 3,273 13.208 Reconclllatlon of funds:_ Totsl funds broughtforward 78,795 4,919 83,714 70.506 Totsl funds carrled forward 80,981 86,987 83,714 Tho'SORP Ref indicated above is the classifiotion of income set out in the formal SORP do¢urnents. As requirad by paragt8ph 4.60 of the SORP, the brought forward and carr￿￿ frJrward lund8 above have been agrged to th& Balanco Shegt. A Statem8nt of Total R8cognised Gains and L0&8es is included as a prirnary statament in these aceounts. All activities derive from continuing operations The notes attached on pages 19 to 33 fomi an integral part of these accounts. 11

Dromore Childcare Centre - Statement of Flnancial Activi￿e$ for the year ended 31 August 2022 Dromore Child¢ar8 Centre - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP Priotyear prtoryear Prioryear Totsi Fundg SORP Ref Unr88trlcte Funds Restrfcted Funds 2021 2021 2021 Incom• & Endowmonts from.. Donation8 & Legacies charitab￿ aetiviti83 other trading activities Investment8 Other A1 102,525 5,018 2.119 104,644 5,018 36 36 Totsl Incomé 107,579 2,119 109,698 EXp¢t￿lture on.. Raising funds B1 Charitable activ￿e3 82 Other 83 Tax on surplus on ordinary activit B3 Other taxation 83 9e,490 96,490 Total expenditure 96,490 Net gains on invèstments B4 Net incomè for the year 11.089 2,119 13,208 Transfers belween funds Net Income aftor transfers 11.089 2,119 13,208 Net m￿+Ment in funds 11,089 2.119 13,208 Roconciliation of fund8:_ Total funds broughtforward 67,70e 2,800 70,S06 Total funds carried forward 78,79S 4,919 83,714 All activities derive from contlnuing operations A Statement of Totsl Recognisecl Gains and Losses is included in these accounts as a sep8r8te prirnary Statement The notes attaGhed on pages 19 to 33 form an integral part of these accounts. 12

Dromore Chlld¢are Centre - Statement of Flnancial Activities for the year ended 31 August 2022 Statement ot Total ReGognlsed Galns and Lossos for thg year ended 31 August 2022 2022 2021 Surplus for tha year:. N8t excess of income over expenditure from operations before 18X Realised gains on disposals of sooal investmonts which a￿ programme related 3,273 2,639 Income from oper8tlons before tèxin the Statementof Financial Actlvltgs 3.273 2,639 Addl(deduct) non incomg andexp•nditure Itgms... Grants for the acquisition of fixed assets Net Mov•ment in funds befor• tsxation 10,569 13,208 3,273 Fund8 gengfated in thè year as sh¢)wn on Statement of Financial Activltiès 3,273 13,208 The notes attached on pages 19 to 33 form an intsgral part of the$9 account$. 13

Dromore Chlldeare Centre - Statement of Flnan¢ial Actlvlties for the year ended 31 August 2022 Dromore Childcare Centre - Resources applied in the year ended 31 August 2022 towards fixed assets for Charity use:. 2021 2022 Funds generated in the year as detailed in the SOFA Resources applied on funct40na5 fixed assets Other applications of funds 3,273 15401 13.208 120,1581 Not rasources available to fund charitable activitiès 2,733 6.950 The resources applied on fixed assets for charity use represents the ¢osl of additions less proceeds of any disposals. The notes attached on pages 19 to 33 fomi an intsgral part of these accounts. 14

Dromore Childcare Centre - Statement of Flnancial Activities for the year ended 31 August 2022 Movements in revenue and capital funds for the year ended 31 August 2022 Rev•nue accumulated fund8 Unroslrfcted Funils 2022 RestslctÈd FvTrds 2022 Total Fund 2022 Last year Totsl F¢Jnd$ 2021 Acajmulated funds brought foN4ard 78.795 4.919 3,714 70,506 Recognised gains and losses befor& transfers 2,186 1,087 3,273 13.206 80,981 6,006 86,987 83,714 Closing revenue funds 80,981 88,987 83,714 Summary of funds Unrestrfcted and Oeslgnattd fund¥ 2022 R88tricted Funds Total Fund$ L88t Year Total Funds 2022 2022 2021 Revenue accurnula￿ funds 80.981 6,006 86,987 83,714 The notes attached on pages 19 to 33 lomi an integral part of these accounts. 15

Dromore Chlldcare Centre - Statement of Flnancial Activities for the year ended 31 August 2022 Dromore Childcare Centre Income and Expendlture Account for the year ended 31 August 2022 as required by the Companies Act 2006 2022 2021 Income Income from operations 96,253 99,093 Investment income Inte￿$t re￿1vable 36 Gross income in the year before exceptional Items 96,260 99,129 Gross income In the year includlng exe•ptlonal items 96,260 99,129 Expenditure Charitable expenditure. exduding deprepiation and gmortssati Depr8Uation and arnortisation Govemance costs Realised losses on d￿SP0SalS of social inv8Strn8nts whi¢h are programme related 91.272 1,465 250 94,548 1,692 250 Total expendlture In the year 96.490 Net Income b•fore tsx in tho financlal year 3,273 2,639 Tax on surplus on ordinary 8divits.es Net Income after tax In the financial year 3,273 2,639 Retalned surplus for the financial year 3,273 2,639 All activities derive from continuing operations In &ccordance with the provision5 of the Companies Act 2006. the h8ading5 and subheading5 used in the Income 8nd Expendrture a¢￿Unt have been adapled to ￿leCt the special natu￿ of the charity's activitses. The notes attached on pages 19 to 33 form an integral part of these aGGounts. 16

Dromorg Chlldcare Centre - Balance Sheet as at 31 August 2022 SORP Note Ref 2022 2021 Fixed a$$ets Tangible assets 47,580 48,485 Curront assets Debtors Cash al bank and in hand 10 B2 B4 1,858 39,585 13,186 29,646 Total ¢urrgnt assots 41,443 42,832 Credltors: amounts falling due wlthln one year 11 C1 12,0161 (7,603} Not curmnt asset$ 39,427 35.229 The total nat assets of the charlty 86.987 83,714 Th• total ngt a58et$ of the Charity arg tundod by the fund8 of the charlty. as folloMYs:_ Restricted funds Restricted Revenue Funds 17 D2 8,OC6 4,919 6,006 Unrèstrl¢ted Funds 4,919 Unrestricted Revenue Funds 17 D3 80.981 78,795 80,981 Dg$lgnat6d Funds 78,795 Total charity funds 86,987 83.714 The'SORP Ref indicated above is the ¢lassificalion of Balance Sheet items as sel oijl in the formal SORP documents. A5 Tequired by paragraph 4.60 of the SORP, the brought forward and ¢arried forward lunds above have been agreed to the SOFA.. The directors are satisfied that the company is enlilled to exemption from the requirement to obtain an audit under section 477 of Companies Act 2006. The members have not required the company lo obtain an audil in accordance wlh section 476 of the Act. 17

Dromore ChlldcaTO Centre - Balance Sheet as at 31 August 2022 The directors aCkn￿edge their responsibilitie5 for complying wlh the requirements of the Companies Act 2006 th respect to accounting records and the preparation of accounts. The charty is subject to Independent Examinatlon under charity legislalion, and the report of the Independent Examiner is on page 10. The finanual statements have been prepared in accordance wth the provision5 in Part 15 of thè Companies Act 2006. applicable lo companies subject Its the small Companies regime. Sarah M¢Donnell Truste¢ Approved by the board of trustees on 30 March 2023 The not8s attached on page$ 19 to 33 fom) an Integral part of accounts. 18

Dromore Childcare Centro Notes to the Accounts for the year ended 31 August 2022 1 Aeeountlng pollclès Policles reletlng to the producllon of the accounts. Basts of p￿ParatIOn and o¢¢ourrtlng convwltlon The acujunls have been prepargj on the accru45 b88is. under the historical cost ¢￿)ven￿On, and in s¢cordancewith the Financial Reporting Standard 102, leffe(#ive 1st January 201ei and'FRS 102 SORP (Statement of Recomrnended Practleefor Accounting and Reporting by Charitiesl 2015. las 8mended byth8 Bulletin issued in Odober 2018 and applicabltto all accounting period5 beginning on or after 181 Janu8ry 20191. (The SORPI, published bythe Ghaiity COmrri￿an in Northem Ird8nd ICCNII. effective January 2016, , and in accordance with all applicablo law in the charity5 juri8di¢tson of registration MeasuremèDI and estitnalion- The preparation of the flnancia statements requir88 man48ment lo make judgements. estimate8 and assumptions th8t affect the amounts reported. Thèse estimates qnd judgernents 8re continually reviewed and are based on experience and other factors, induding exp6ctalions of futu￿ events that Sre believed to be reasonable underth6 ¢I[￿M81an¢e$. Golng Concern The charitable activitie5 are entsreiy dependent on continuing grani sid. As a consequen￿, the going concern basis Is dependent on Ihefulure flow of these unortain funding 51ream$. Accordingly. the Trustees have CDnsid&r8d the reliaknlily of these funding streams. The Trustees also nottthat the eharity opened its dcors to it5 beneficiaries from I S6plÈmber 2020. The Trust&s are satisfied th8t. at the tim& of approving Ihefinancial statements, it Is appropriate to adoptthe going concern in preparing thefin8noal ststemenls. Olherthan these matter5, the TfU5tees are not aw￿ of any mqterial uncerfainites about the chartys ability lo continue as a going concern Risks aml future a$$umptlon$ The ch•iity is a pu￿4¢ benafrt èntity. Risks indude the un¢ertsin nature cfthe funding streams, beirrtj grant$ and donations from govemmènt and non- governmenl ￿dieS. and revenues from smal trading activities and fund-rai$&r events. Ther8 15 also risk lo Ihe incorlle of the charity due lo the fInarK1￿ pressures the COVID 91 pandemic brought to govemment spending, t0g￿herwith the support meGhani8ms the gOVern￿nt has broughl in to hélp protect the economyfrom the current tide of rising energy prices. The charity recognise8 Ihtrre 15 8 risk of government cul backs which may imp8Ct on their funding. HoW￿er. Ihe government are committed to rffjintsining public s&rvlces and publie spending so an assurnplion includes th8 continuation of this level of grant incomè from WEL8. Pollcle$ relatlng to eatggoriTèS olineome andincome recognltlon. Naltsr¢ of Income Gross Incorne represents the value, net of value added tax and discounts, of gr￿$ provided to customers work ¢affied out in respect of services provided to customers. Categorle5 of Income Income is cat8gorised 88 Incomefrom exchsngttransaction$ Iconlract in¢omel and incomefrun non-exchange transactions Igrftsl, invtstrnenl income and other incom8 Income from oxchartgo transactions is received by the charity for goods or sèrvices sup[￿led und*r contract orwhere entllernenl is subject lofulfilling performènce rekted wnditions. The incorfft the charEfy receives is approximately equ81 in value to the good5 or 5eniices suppii8d bythe charitytothe purchaser. Income from a noTréxchange tran$aetion 48 where thè charity receives from the donorwilhout providing equal value in e¥chsnge, and indudes (k>nations of Money, good5 and seNces freely given ￿thOut giving equa v81ue in exchsnge. 19

Dromore Chlldcare Centre Notes to the Accounts for the year ended 31 August 2022 Income reGognitlon Income. wheth8rfrom exchange or non exthange transactions. is recognised In the staltment of finanoal actsvitiés SOFA) on a receiva￿ basis. wh8n 8 transaction or other event resutts in Sn increas& in the charity's 855et$ or a reducbon In tts liabilitte8 and only when the charity has legal entitlement, the Income is Prtsba￿e and cn be rneasured rdisbly. D4vid8nds are accrued when the shsrehold&rfs right10 fac￿ve p8yNnl is estH￿18h￿￿. Income subjectto terms and conditions which mu$t b& met befora the charity 18 entitled to the regour¢e$ 18 not recognised until the condthons have beén rrEI. All income is accounted for gross, befor8 deduding any rdated fees or ¢o$ts. Policies relallng to ￿pendI￿re on goods and$•tvices provlded to thè charity. Recognlllon of Ilabllltles and expenditur• A liability, and the relat¥d expendrture, is recogni5ed whan a legal or ¢on¥tructive oblig81ion exists as a re8uh of a past event, andwhen it 15 more likdy than not that 8 tiansfer of econ(¥rlc benefrt5 wll bè required in ¥Èttlemenl, aTKI wh&n the 8mount of the olAigatitr) can be rnéasured or rdiably eslirned.. Liat4[￿e5 arising from futurfunding commitments and constructive obligation8, induding performance related grarrts. wherethe timing or the amunl of Ihefututs expenditure reqwred 10 68ttlethe obligation are uncertain, give riseto a provision in the ar£ounts, whi¢h 18 reviewed Ètthe accounting year end. The prowsion is increased lo rdéct any incréases in liabilitie8, and is decreased by the ublisalion of any provision within the pericKI, and reversed if any provi%on 1$ no longer required. These movemants are charged or credited to the re5PeCtbve funds and %bvities towhi¢h tht pro￿￿On r81ates. Policies relallng to assets, Ilabilities andpmvisions andother matterts. Tenglble fix•d8ss¢ts Tangible fix&1 assets a￿ measured at Iheif original cost value, or subsequent revaluation. or if donated. as described above. Cost value indudes dl costs expènd8d in bringing the 8ssel into its intended wothing wndition. Deprauation has len prowded at the following rates in ordertowrite off thè assets totheir antidpated [￿dU￿ value over th¥r eslimated useful live5. Leasehdd premi$e$ Equipment. fixture and fittings not depreciated 20 % reduong balance A regular annud review of the likdlhood of asset impairment is undertaken. 20

Dromoro Child¢are Centre Notes to the Accounts for the yoar endèd 31 August 2022 Accountlng for Gapltsl grarts and foxed asset funds. Gift8 of tangibl& fixed assets or grants of a capita nature, gwen forthé purp￿$ of wuiring speofic assets to befully utilised in the furtherance of the objects of the charity, are crÉdiled lofix8d asset funds afterthe dond asset has been reÈved or sums have been properfy expended on the restricted purpose. Where the tenns of the grft requir&the charity lo hold t￿ asset on an ongoing for a specffic purFQSè. then the fixed asset fund 80 created is calegorised 8$ a restricted fxed asset fund, and the relevant restridion5 are noted in th8 fixed ssset note 9. Where the terms of thè gift are m21 once the asset is wuiied. so alowing the charity to Use the asset on an unrestricted basis, Induding the rigm to rec&ve the proceeds of anyfutur? sale of the asset on an unrestricted bas1$. then the flxed SSS8t fu￿ so crèated is cat8gorised as a degnaied fixed asset fund. When ass6ts ale acquired forthe furthersnce of the charity'5 objects, ulilising thè chaiity'$ own unr8striLed funds, g transfer is made from unrestricted funds to a designated fixed assetfund. Whetheracqulred with unre$iricterl or ￿Stricted funds, the a$$et acquired is initially Sh￿￿Tr in the balan￿ $he8t at the full st of 8r4ulg1ion or subsequent rev•lualion. As the r61ated assets are depreaated, in accordance Mth the depreciation policy.in orderto refiect Ihe dimunition in the asset.a transfw 15 m&18 from the relevant r￿ed a5sel funds lo either unrestricted iy restricll revenue funds, a8 appropriateto thetemB of the original gift. If any. The effect of this ￿lIcY 1$ thatthe 8ggregate of all fixed assetfvnds sh811 equate tothe net ￿0k vslue olfixed $588ts. In the first yaarthat this policy was &Jopted, a transfer lo fixed as$etfunds was m&1e equivdent lo the net boDkvalue of the assets Any ￿sIdUal liability lo the donor arising from. for eXaM￿e, the asseys future salè. is disclosed a5 a contingent li8blllty unless the eventthal would trigger ￿paYment of the grant becomes probatrAe in which case a littknlily fer rnpayment 5$ racojnised. Insofar as this poliGy relates to Government granls and to the extent that it may be o departure frorn Iht FRS 102 SORP Istalemenl of Rectsmrnend8d Practi¢elor Accountin9 and Rewrbn9 by Ch8ritlesl 2015, las 8mended by the Bulletin Sssued in Octobtrr 2018 and ap￿IcA￿￿e to all accounting periods beginning on or after 1st Jsnuary 20191, (rhe SORPI. Such departure I8lu$iifi￿j on the basis that it 1$ in orderto com￿Y with the SORP. Deblts DÈblors are measured attheir re¢overable amounts a the balan¢¢ sheet date. Cr8ditor5 and provisions Creditors Sro measured al the transarAion pfice (usually invoice pricel, and re￿gnised in the p¢ritsJ in whith Ihey wer8 incurred. Cash and bank bal4nc88 C88h hèld by the Charity is indud8d atthe amount actuslly held and counl8d at the ye&rend. eank balances. whether in C￿lt or overdr8wn. are shown al the amounts properfy reconoled to th8 bank stattments. Ponsion$- d8flned contrlbutlon sGh8mes The ch8rty offers Access to a defined u)ntribulion pen￿on schem&through NEST. Conlribulion5 are charged to the profrt and los¥ sccounl as Ih&y become payaNe in accordance with the rules ofthe scheme. 21

Dromore Childcare Centre Notes to the Accounts for the year ended 31 August 2022 Fund A¢¢ountlng Unrestricted funds are 8vailHblo for use atthe discrètion crfthe twstees in furth8ranc8 of the general objectives of tha tharlty. There are no designated funds. Restricted funds are subjected to restrictions ontheirexpenditure imposed ty th8 donororthrougm tmetems oran appEal or as implied kiy lr4. There are no endowrntrnt funds. 2 Llabllityto taxation The Trustee$ consder that the charty satisfies th8 tests yet out In ParwJratkn 1 Schedule e of the Finance Act 2010 for UK corpK)ralion tax purposes. Areordingly, Ihe Charity Is potentially exempl from taxation in respect of or capil gains received within categories covered by chapter 3 part 11 of the Corporation TaK Act 2010 or Section 256 of the Taxation of Chargea￿8 Gains Act 1992, to the extent that such income or gain8 are applied exclusivdy on the sp￿fiC charitabl8 objects of the charity and for no other puipo$e. V￿ue Added Tax is not recoverabl8 by the ¢harily, and is therefore Inc5L￿led in the rdevanl costs in the stateff￿nt of Finantial Activth'e5. 3 Wnding up or dlssolution of t￿ eharlty If UP￿ winding up or dissdtiti￿ of the charity there remain any a88ets, afterthe Batisfaction of 811 debts and11abilities. the ass&ts represented by the accurnulated fund Shdl be Iransferr8d to some other d)aritab￿ body lx b(Kliès ￿8￿n9 smiLgr objsds tolhe charity. 4 sIgn￿lCan¢t of flnanclal instruments to the ¢h8rlty's position The charity doe5 not have anyfInan￿81 in$trum8nts olheTthan cash at the bank as detalled above. 5 N¢t surplus before tsx In the flnanclal y•ar 2022 2021 The net surrAus b8fore tsx in Ihefinancial year is stated aftwcharging'.- Depreaation of Lwned fix8d assets Ptrn&on costs 1.465 1.043 1,692 760 8 Stsff costs and emoluments St18ry Costs 2022 2021 Gross Salarie5 excluding tru8lees and key management personnel EmployeV5 op&rating costs of defined contribution pension schemes 67.377 59,117 1,043 760 TIA#l $alart88 wages and relatsd costs 68A20 22

Dromore Childcare Centre Notes to the Accounts for the year ended 31 August 2022 Numbets olfijlltirne employees orFull dm• trqul¥&l8nts 2022 2021 The average number of totsl saff employed in th8 year w88 The averag8 numberof part tirth staff employed in the year was The average number of full liffts staff emlloyed in the ye8rwas The estimated full time 8quivalent number of all sWf omployed in the year The esllm&t8doqulv&Tèntnumberolftsll ¢lme staff deploy¢din dlfferentactlvllies In lh• y88rW￿.'. Engaged on charitat4e a¢tiw1188 Engaged on management and ad￿niStratIon The •stimat8dfi￿l tlme ¢quival8ntnumberof aMst8ff ¢mploy6das 8lJov¢ N8ilherthe tW5tees nor any persons connected with them have rerxiv8d any remuneration from the Charity or any related entity. either in the curwni or prior year. No employees recèved ernoluments (excluding p&n$ion cost$l in exc8s$ of£eO,000 per annum. Highest paid employee Tht remuneration in the year year wa$ Pen&on contributions paid by the employer 21.000 443 Tolalromunepation package totslsal4rf0s 7 Deflnod ¢ontrlbution pensitin schem•8 The chsrity operates a defined contribution penEAcn scherne underthe new NEST sd)eme, the costs of which t¢ the charity We￿ £1,043 in the y88r. costs and liatilile$ of such a scheme are allocated lo unrestrkted fund8. Any li8bllltes and a8set$ a880ciated wlh the schema are shown under debtors and credit¢r$. 8 Remuneratlon and paymènts to Trustees and persons eonnected wlth them NotrUst￿ or persons ￿nnected with thern r8cved any ramuneration from the charity. or any related entity. g Tanglble fFx•d assets curtr￿1 Y•ar Land and 8ulldlngS Equlpment xturè$ and fftttlnus Motor Vohlcles Tot81 At 1 S?plemb6r2021 Additions 41,70S 20,053 540 61,759 540 At 31 August 2022 62.299 23

Dromore Chlldcare Centre Notes to the Accounts for thg year end9d 31 August 2022 Depreciatlon At 1 Septernber 2021 Charge forthe year 13,274 1,465 13.274 1,465 At 31 August 2022 14,739 14,739 Net book value At 34 August 2022 At 31 August 2021 41,706 6.779 48.48$ Land and Bulkllng¥ EqulpmonL fixtures and Iiitlnas Motor Vehlcles Pritir Y88r Total Cost 01 September 2020 Addltions 25,324 16,382 16.277 3,778 41,601 20.158 31 August 2021 41.706 D?preciation 01 September 2020 Charge for year 11,582 1,692 11,582 1.692 31 August 2021 13.274 Net book value 31 August 2021 41,706 6.779 31 August 2020 10 Debtor¥ 2022 2021 Trade debtor5 p￿PaYMents and accrusd incrAr 200 11.569 1,617 1,858 11 Credltor8: #mounts falling duo wlthln on• y•ar 2022 2021 Trade Cr￿lIOrS Accruals PAYE. NIC VAT and other tax68 other creditors 541 2.400 11.2321 307 4.469 2,400 307 427 2,016 7.603 12 Loa￿ to trust•es Includad In debtors Ther* arè no loans tottuste88 ￿nd￿d￿j in debtory at 31 August 2022. 24

Dromore Childcare Centre Notes to the Accounts for the year gnded 31 August 2022 13 Guarantees made by th• ¢harlty on behalf of trusteès There We￿ no guarantees made bythe charriy on behawd any trustees during the year. 14 Income and Expendituro account summary 2022 2021 At I Sèpknbor 20ZI Sur￿{1$ 8ftert8xforthe y6ar 73,145 3.273 70,508 2,639 At31 August 2022 76,418 16 No related partytransa¢tknB Th8rewere no transa¢tion8 wth related p8rbes in the y8ar. 16 Partl¢ulars of how partlcular funds are represonted by assets and Ilabllities At 31 Aug115t 2022 Unrastrlctèd D86igrTratsd fund8 Restrf¢ted Total Jnd6 funds Fun T8ngiNe Fixed A8$et5 Cutrenl Assets Qu￿ent Liabilthes 47.560 35.437 12.0161 47,$60 41 6.0 12,Qf61 80,981 6.006 86.987 At 1 SeptsmFJer 2021 U#restrlcted funds Doslgnatod fund4 Re8trl¢t•d funds T¢MO1 FtrndB Tangl￿8 Fixed Assets Current Assets Cuffent Liabilrfies 48.485 37.913 17,6031 48A85 42.832 17,6031 4.919 17 Change in total fund8 over tho ￿81 as Shown in Note 16. analysed by indivldual funds Fundg Lir(>ught hlov¢merrt In Transfers Iorwlrd from funda In 2022 bdwe¢n 2D21 funds In 2422 Fund$ rarrl8d forward to 2023 Sr Note 18 Setr Not• O UnmslrKtedonrl d881gnaledfunds.% Unrèstricted Revenue Funds 78,795 2,186 80.981 T*)tsl unrestrl¢ted and deslgn•tod funds 2.186 25

Dromore Childeare Centre Notes to the Accounts for the year ended 31 August 2022 Restricied funds... Ouldwr1earning PPE Equipment & suppL￿s PHA Clear Project- Be Active & ¢onn8ct Mi¢ro CaFital Proie¢t 2.800 500 2.800 600 1,8B7 819 800 819 1.087 Total ro5trictsd funds 4.919 6.￿6 Total charlty fvnds 83.714 88,987 Funds brought Movemert In fon¥ardfrom fund¥ in 2021 2020 Tvangfers bBtW•gll funds In 2Q21 Fund$ ¢arrf¢d foTh¥a¥d to 2022 PRIOR YEAR Unrestrided8ndtsignat6dfunds.'_ Unrestrictsd Revenue Fund$ 67,71 11089 78,795 Total unr￿(rIcted and doslgnated funds 67.706 11,089 78,795 Restrl¢todfiinds.". Outdoor leamiTYJ PPE Equipment & SuprAies Cle&r Project- Be Active & C￿lled Micro Capita Project 2.800 2,8 600 800 819 819 Totsl re5triGted ftjnds 2,800 2,119 4,919 Total Ghanty fund8 70,506 13.208 B3.714 18 Analysls of movemènts In fund5 over tho year as shown In Note 17 l)ther Incomq Expen(Iture aiovement Loss8S In lunds 2022 2022 2022 2022 UnrestriGled8nddeslgn4tedfutMts.'. Unrestr￿16￿ Revenue Funds 95,173 192.9871 2.188 Restricied funds... PHA Clegr Projèct- B8ActSve & Connect 1,087 1.087 92,987 26

Dromorè Childcare Centre Notes to the Accounts for the ygar ended 31 August 2022 PRIOR YEAR Income 2021 Othor G•ins Movemefftin & 108se$ funds 2021 2021 Exwditure 2021 Unmstrlctednddesignaledfunds.'. Unr6ricled Revenue Funds 107,579 196,4901 11,089 ReslrieiedFunds PPE Equiprn8nt & SUp￿les PHA Clear Project- 8¥Acive & CoTrno¢t Micro Capild Proie¢t 500 800 819 500 800 819 96A90 19 The purp08es for which the fund$ unrestr￿l¢da￿ddes¥gnaeed fun￿... Unrestricted Revenue Funds These funds are hgld forth8 meeting the objectives of the charity. and to prowde re$erves forfulur8 activiti￿, and, subject lo Charity regi￿atiOn, a free frotn all restriLions on their us6 Re51rfctedlunds.'. Restrict8d Fixed A$set Fundts The purpose of thesefunds Is tlescribed under the aCCou￿1ng Folity Ac¢ouning for capital giant8 and fixad a$set funds.. This fund represents the restricted surklus ari$ing on the reV￿ua￿on of thè ch2rWs 88sets. Thls fund is h4tl forth8 purwses of developng an outdoor nature dassroom. i￿rUdIng Ihe purcha88 of al8r￿ wocdan reading char and small bench&s. Restri￿￿ Revaluation Re$eFV8 Outd¢or16aming PPE EquipftEnt & Sup￿188 Thi$ fun(S is held for the purposes of purchasng PPE equipmènt f￿ COVID protection. Th1$ fund Is held for purp08es of the provision of wee￿Y classe3 for children and parents to 8diJ¢at8, and lo proTnQte heahhy lifestyle fjhoices. PHA Clear ProJe￿- Be Active & GOnn￿t m￿r0 Capi181 Proixt This fund is held for the purposes of prowding digita technoiogy fcr use wrth1n the e￿sting resourc8$ of the Centre. 20 Ultlmate controlling party The charity is underthe control of it818gd Mem￿$. Every mernber of the charity is obliged to ¢onlribLrte $u¢h amount as may be requlred not 6x¢eeding £1 tothe 8SSÈts of the company in the event of ils being wound up whil8 01 she is a memb&r, orwithin one yearofler he 01 sh8 ceases to be a memtxr. 27

Dromore Childcare Centre Detailed analysis of income and expenditure for the year ended 31 August 2022 a¥ required by the SORP 2015 Thls analysls Is classsified by conventional nominal descriptlons and not by activity. 21 Donations. Grants and Lega¢lgs Current year Unrestrlctod FuThd$ ¢urrètht yoar Ro8triÈted Funds CurroThty•ar Totsl Funds prtoryear Total Fund5 2022 1022 2022 2021 Donation$ and gifts from individuals Srrall donations individually less than £1000 4,043 4.043 1,169 Totsl donatlon8 and gifts from individuals 4,043 1,169 CuTrenty8ar Unre5trict8d Funds CuTrènty8ar R¢strlctsd Fund$ Currant year Totsl Funds Prlor Year Te)tal Fund8 2022 2022 2022 2021 Revonue grants from gov•mment and publlc tjodies Department for Ci)mmuniiies 4,068 Fermanagh & Ornagh District Council 500 HSCB 2,100 2,100 Public Agency 1,087 1.OB7 Total public 5•Ctor revenuè grnnts 2,100 1,087 3,187 4,568 l the grants in t￿ prior yearwere unrestrictod. Revenue yrants from governmènt and public bodies - Prior Year analysis Prlor Year Prlor Yèar Unrestrtctsd Restrlctsd Fund8 Fund$ Prforyear Total Fund5 2021 2021 2021 Prior Yoar 4,068 500 4,568 28

Dromore Childcare Centre Detailed analysis of In¢om6 and exponditura for the yoar ended 31 August 2022 as required by the SORP 2015 Curr&nty8ar Unrestricted Fund8 2022 Curr&ntyear Restrlctsd Funds 2022 Currem year Total Funds Prlor Year Total Funds 2022 2021 Revenue grants and donations from non publi¢ bodie¥ Community Foundation for Nl 4,500 c￿ar PrDje¢t 800 Total private sector revenue grants 5,300 All the grants in the prior year were unrttstricted. Revenu& grants and donations from non public bodies Ilnclude Glft Aid donations from subsidiarlesl Year analysis Prlor Prlor Year Prlor Yoaf Prloryear Unr¢$trictsd Funds R8strfeted Fund8 Total Funds 2021 2021 2021 Prior Year 4,500 800 5,300 Curr8nt year Unrestrlcted Funds Currenty8ar R88trfcted Funds Curront yeAT Total Funds Pr1￿ Yoar Total Fuft 2022 2022 2022 2021 Capital grants from governmènt and publac bodies DAERA- Capital Grant Seherne 619 Total publlc sector capital grants 819 All the grants in the prior year were unrèstricted. Capltal grants from govèmment and publlc bodles. Prioryear analysÈs Pritsr Yfrar Unrestrfcted Funds Prloryear Rostrfcted Fund8 Prfor Y&ar Total Funds 2021 2021 2021 Prlor Year 819 819 29

Dromore Childcare Centre Detailed analysls of income and expenditure for the year ended 31 August 2022 as required by the SORP 2015 Qurr8ntyear Unrèstrf¢ted Funds Curr?ntyear Re8tslcted Funds Current year Total Funds Prlor YoaT Total Funds 2022 2022 2022 2021 Capital grants from non public bodles Nabonal Lottery Community Fund 9,750 Total private sector capltal grants 9,750 Currentyear Unrestrlcted Funds Currentytar Restrtcted Funds Current year T¢)tal Fund$ Prlor Year Total Fund$ 2022 2022 2022 2021 Fees for Children EdLKation Authority 62,986 82.986 83,038 Totsl Fèes for Children 82.986 82,986 83,038 Totsl Donations, Grants and Legacies Total Donatlons. Grants and A1 Legacies 89,129 1,087 90,216 104,644 I the donatitsns and gifts in the prior yea[We￿ Un[estr￿ed. UnrestrlGted Funds 2021 R8strlGted Funds 2021 Prlor Y¢•r Total Funds 2021 Prioryear Total Donatlons. Grants and Leoa¢ies A1 102,525 2.119 104,844 22 Income from charftable actlvltles - Tradlng Activltles Current year Current year Unr8Strlcted FuTrd5 2022 Current year Rostrfct*d Funds 2022 Current year Totsl Funds Prlor Year Totsl fund8 2022 2021 Prlmary purposo and •nclllary trading Photograths Snack ￿neY Summer Scheme Jumpers 100 5.196 620 121 200 4,186 5.196 620 121 632 Totsl Prlmary pvrpose and anclllary trading 6,037 6,037 5.018 30

Dromore Chlldcare Centre Detailed analys18 of Income and expendlture for tho year ended 31 August 2022 as required by the SORP 2015 23 Totsi Income from charlt•ble activities Current ￿ar UnrestrfGt8d Funds 2022 Current year Re8trlctsd Funds 2022 Currentyear Current yo4r Totsl Funds Prlor Year T¢xal Funds 2022 2021 Total income from charita￿e trading 6,037 6,037 5,018 Total from charitsble activltigs A2 6.037 24 Investment income Current year UnTOStr4¢ted Fund8 Current year Restrlcted Funds Curront year Totsl Fund8 Prfor Y•ar Totsl Funds 2022 2022 2022 2021 Bank Interest ReCeiVa￿e 36 Total Investment income 36 25 Expenditure on charltable actlvities - Direct spending Current year Current yoar UArestrfcttd Rè3trtct8d Fund8 FLTnds Current year Prlor Year T*Xal Fund$ Totsi Funds Current Year 2022 2022 2022 2021 Gross wages and salaries - charitable activities Defined contribution pension costs charitable activities Arts & Crafts Summer Scheme Uniforms Snacks and provisions Transport and trips 67,377 67,377 59,117 1.043 1.043 760 3,400 114 1,472 2,439 300 3.400 114 1.472 2,439 300 1,530 1.565 300 Total dlrert spending 82a 78,145 76,145 66.515 31

Dromore Childcare Centre Detailed analysis of Income and expendlture for the year ended 31 August 2022 as required by the SORP 2015 26 Support costs for charitable activities Currant year UThrostrf¢tod Funds Current￿ar Restrlcted Funds Current year Prfor Year Ttstal Funds Total Funds Current Year 2022 2022 2022 2021 Employee costs not Included In direct costs Tr8ining and weffare - staff Entertaining 2,054 2,054 180 2,419 150 Premises Expènses Building committee Rates and water charges Light heat and power Cleaning and waste management Premises repairs, renewals and maintsnance 5LKI 663 1,534 s(￿) 229 1,378 54 663 1,534 15 1,308 1.308 7,073 Administratlve overheads Telephone, fax and inlernel Postsge Slalionery and printing Bookkeeping Membership sub¥¢riptions Resources Sofvaie li￿nceS and expenses Advertising anL marketin9 Liabilty and Gontenls insurance Sundry expenses 1,133 78 1,006 1(KJ 242 909 30 1.133 78 1,006 100 242 909 1,088 51 1,387 8￿> 6,255 116 1,165 1,152 80 1,150 369 1,150 369 Pmfessional fees paid to advisors other than the auditor or examiner Accountancy fee5 olha¥ than 1,308 examination or aud(( fees Other legal and professional 1,308 1,469 2.398 2.398 2,546 Financial costs B8nk charges Depreciation & Amortisation in total for 150 1,465 150 1A65 123 1,692 Support Gosts before reallocation 16.592 16,S92 29,725 Totsl support costs - Current Year 16,592 16,592 29,725 The basis of all￿tion of costs betr4een 8Ctivitie5 15 descrited under accounting polirye5 Al Ihe expenditure in tre piior year was unrestrictsd. Administrative overheads The bags of all￿b"on of costs betrleen activities Is descriid under a(wunting FN)liues 32

Dromore Childcare Centre Detailed analysis of incom& and gxpendlture for the year ended 31 August 2022 as required by the SORP 2015 27 Other Expenditure- Govemance costs Ctsrrent yeaf Unrestrtcted Funds Current year Re5tr1cted Funds ¢urrOftty￿r Total Funds Prfor Yoar Tctsi Fund5 Cuffent Year 2022 2022 2022 2021 Independent Examiner's fees 250 250 250 Total Govemanco tosts 250 250 250 All the expenditure in the prior year was unrestiicted. 28 Total Charltsblg expendlture Current year Unts5trtcted Funds Current year Rèstrlctsd Funds 2022 Currènt year Prlor YeAr Total Furbds Totol Fund8 Current Year 2022 2022 2021 Total direct spending Total support costs Total Governance costs B2a B2d B2e 78,145 16,592 250 76,145 16,592 250 66,515 29,725 Total charitabl& exponditure B2 92,987 96.490 All the expanditure in the prior year was unrestrict&l. PrlorY•or Unr&strfGted Fund$ 2021 Prforyear Restrlcted Fvnds Prlor Year Total FundB Prlor Year 202f 2021 Total direct spending Total support costs Total Govérnan￿ costs 62a B2d B2e 66,515 29,725 250 66,515 29.72S 250 Totsl charitable exwnditure B2 96,490 33