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 .' dromorecom.playgroup@gmail.ctsm
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 c*n be rneasured
rdisbly.
D4vid8nds are accrued when the shsrehold&rfs right10 fac￿ve p8yN*nl 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 eslirn*ed..
Liat4[￿e5 arising from futur*funding 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 l*en 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 don*d asset has been
reÈ*ved 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$. then the flxed
SSS8t fu￿ so crèated is cat8gorised as a de*gnaied fixed asset fund.
When ass6ts ale acquired forthe furthersnce of the charity'5 objects, ulilising thè chaiity'$ own unr8striL*ed 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￿ $he8t at the full
st of 8r4ulg1ion or subsequent rev•lualion.
As the r61ated assets are depreaated, in accordance Mth the depreciation policy.in orderto refiect Ihe dimunition in the
asset.a transfw 15 m&18 from the relevant r￿ed a5sel funds lo either unrestricted iy restricl*l revenue funds, a8
appropriateto thetemB of the original gift. If any.
The effect of this ￿lIcY 1$ 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 l*r4.
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 s*aff 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$.
8 Remuneratlon and paymènts to Trustees and persons eonnected wlth them
NotrUst￿ or persons ￿nnected with thern r8c*ved any ramuneration from the charity. or any related entity.
g Tanglble fFx•d assets
curtr￿1 Y•ar
Land and
8ulldlngS
Equlpment
xturè$ 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¢tk*nB
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
Unmstrlcted*nddesignaledfunds.'.
Unr6*ricled 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$erves forfulur8 activiti￿, and, subject lo Charity regi￿atiOn, a
free frotn all restriL*ions on their us6
Re51rfctedlunds.'.
Restrict8d Fixed A$set Fundts
The purpose of thesefunds Is tlescribed under the aCCou￿1ng Folity
Ac¢oun*ing 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 descrii*d 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