Dromore Chlldtare Centre - Statsment of Financial Actlvities for the year ended 31 August 2023 ststoment of Financlal Actlvlties (Including the Income and Expenditurn Account for the year ended 31 August 2023. as requlred by the Companies Act 2006) soRp Rèf . Current yoar Unrestrieted Funds Current yeat Restrlcted Funds Current ygar Total Funds P¥lor Yoar Totsl Funds 2023 2023 2023 2022 Income & Endowments from: Donations & Legaoe5 Chantable acts'wties Invgslments A1 102,266 7,208 5,500 107,766 7.208 90,216 6,037 Total incomo 109,481 5,500 114,981 96.260 Expendlture on.. CharitabSe actiwties B2 103,641 103,641 92.987 Total expendlture 103,641 103,641 92,987 Nèt incomè for thè y•ar 5,500 11,340 3,273 Net income after transfers A.84 5,840 5,$00 11.340 3,273 Net movement In funds 5,500 11.340 3,273 Re¢onciliatlon of funds... Total funds brought forward 80,981 6,008 86,987 83.714 Total funds carrled forward 86,821 98.327 86,987 The 'SORP Ref indic81ed above is the das8ification of income set out in the fomial SORP documents. As raquired by paragraph 4.60 of Ihe SORP, the brought fo￿ard and carried forward funds abov6 hav8 been agreed to the Balance Sheet. A St8t8ment of Total Recognissd Gains and Losses is Included as a primary statement in these accounts. All activities derive from continuing operations The notes attached on pages 19 to 33 form an Integral part ot these accounts. Dromore Childcare Centre - Statement of Flnan¢ial Activities for the year ended 31 August 2023 Dromore Childcare Centre - Analysis of prlor year total funds, as required by paragraph 4.2 of the SORP Pylor YÈar Prlor Year Prforyear Total Fund¥ SOAP Ref Llnre&trict•d Funds Restrlcted Fund$ 202Z 2022 2022 Incomo & Endowmènts from: Donations & Lega¢ies Charitable activities other trading activ4ts.es Inve$lments Other Al A2 89,716 6,037 500 90,216 6,037 A4 A5 Totsl in¢om• 95.7eo 500 96,280 Expenditur• on: Raising funds 81 Charitable activities B2 Other 83 Tax on surplu5 on ordinary actimt B3 Othertaxation B3 92.987 92.987 Totsl exp•ndlture 92,987 92,987 Nat gains on investments Net sn¢ome for the year 2,773 500 3,273 Tran$fer8 be￿e¢n funds Net income after trnnslers 2,773 500 3,273 N•t movement in funds 2,773 soo 3,273 Re¢on¢llialion of fund8'.- Total funds brought ftsrward 78.795 4,919 83,714 Total funds earrled forward 81,588 5.419 86,987 All activities derlve from contlnuing operatlons A Ststement of Total Recogni88d Gains and Losses is indyded in these accounts as a separate primary statement The notes attached on paggs 19 to 33 form an integral part of these accounts. 12 Dromore Child¢are Centre - Statement of Flnancial Activities for the year ended 31 August 2023 Statemgnt of Total Recognised Gains and Lossgs for the year ended 31 August 2023 2023 2022 Surplus for the yèar:. Net excess of income over expenditure frotn operations before tax Reslised gains on disposals of social investments which a￿ programme related 11,340 3,273 Income from operations before tax the Statement of FinanclalActivltes 11,340 3.273 Ad(Y{deduct) non income and •xpendlture items... Grants for the acquisition of fixed assets Net Movement Fn funds before taxatron 11,340 3.273 Funds generated In the year a5 shown on Stst•ment of Flnan¢ial Activitles 11,340 3,273 The notes atta¢hed on pages 19 to 33 fom) an integral part of these accounts. 13 Dromore Chlldcare Centre - Statement of Flnantial Activittes for the year ended 31 August 2023 Dromore Child¢are Centre - Resources applled in the year ended 31 August 2023 towards fixed assets for Charity use:. 2023 2022 Funds generated in the y8ar as detsiled in tt)e SOFA Resources applied on functional fixed assets other applications of fvnds 11,340 3,273 15401 Not resources available to fund Charltsble actlvSti9s 11,340 2,733 The resources applied on fixed assets ft)r charity use represents the cost of additions less proceeds of any disposals. The notes attached on pages 19 to 33 forni an Integral part of these accounts. 14 Dromore Childcare Centre - Stalement of Finan¢ial A¢tivitles for the year ended 31 August 2023 Movements In revenue and capital funds for the year ended 31 August 2023 Revenue accumulated funds Unrestslcted Funds Re8trictod Funds 2023 Totsl Fund$ 2023 Last yo&r Total Funds Z022 2023 Accurnulated funds brought forward 80,981 6,006 86,987 83,714 Recognised gains and losses befora transfers 5.840 5,500 11.340 3,273 86,821 11,506 98,327 86,987 losing rèvenue funds 86,821 11,506 98,327 86.987 Summary of funds Unrèstrfcted alld Do8ignated lund¥ 2023 Rostricts¢J Ftynds Total Last Yeor Total Fund$ 2023 2023 2022 Revenue aceumulated funds 86.821 11,506 98,327 88,987 The notes attached on pagos 19 to 33 form an integral part of these accounts. 15 Dromore Childcare Centre - Statement of Financial Actlvities for the year ended 31 August 2023 Dromore Childcare Centre Income and Expendlture Account for the year ended 31 August 2023 as required by the Companles Act 2006 2023 2022 Incomè Income from operations 114,974 96,253 Investment in¢¢me Inte￿31 receivable Gross income in thè year before exceptional items 114.981 96,260 Gross Income in the year including exceptional items 114,981 96,260 Expenditure Charitable exp9nditure, excluding depr8ciation and amortssatio Depreciation and amortisation Governan￿ Costs Realised losses on disposals of stscial investments whith are prograrnme related 102,220 91.272 1,465 250 250 Total expendlture in the year 103,641 92,987 Ngt income bgfore tax In the financlal year 11,340 3,273 Tax on surplus on ordinary 8Ctivits"e$ Net income after tsx in the finan¢ial year 11,340 3,273 Retalned surplus for the flnancial year 11.340 3,273 All activities derive from continuing operations In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapied to reflect the spe¢ial nature of thè charity's activities. Th$ notes attached on pages 19 to 33 fomi an integral part of these accounts. 16 Dromore Childcare Centre - 8alanc8 Shaot as at 31 August 2023 SORP Note R8f 2023 2022 Flx¢d assèts Tangible assets 46,389 47,560 Curmnt assets Debtors Cash al bank and in hand 10 B2 B4 1.858 39.585 56,103 Total current assets 56,103 41,443 Credltors: amounts falling due wtthln one year 11 C1 14,1651 12,0161 Net current assets 51.938 39,427 Tho total net assets of the charlty 98,327 86,987 Tho total not a8set$ of the ¢harity are fundad by tha funds of the charity, as follows:. Rg$trl¢ted funds Restricted Revenue Funds 17 D2 11,506 6,006 11,506 Unrtrstrlctod Funds 6,006 Unreslricled Revenue Funds 17 D3 86,821 80,981 86,821 Deslgnated Fund$ 80.981 Total ¢harity funds 98,327 86,987 The'SORP Ref indicated above is the classification of Balanc¢ Sheet items as sel out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the broijght fOn￿ard and ¢aTried fotward funds above have been agreed to the SOFA.. The directors are satisfied that the company 1$ entilFed to exemption from the Tequlrement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the ¢omp8ny tr) obtain an audit in accordan¢e with section 476 of the A¢1. 17 Dromore Childcare Centre - Balance Sheet as at 31 August 2023 The directors aCkno￿￿edge their responsibilities for comp￿Ing ￿th the requirements of the Companies Act 2006 rith respect lo accounting records and Ihe preparation of accounts. The charity is subject lo Independent Examination under charity legislation, and the report of the Independent Examlner is on page 10. The financial stslemenls have been prepared in accordance wlh the provisions in Part 15 of Ihe Companies Act 2006. applicable lo ¢ompanSes suty'ect to the small companies fegime. Eimear Colton Trustee Approved by the board of trustees on 30 April 2024 The not•s attached on page$ 19 to 33 form an intègral part of these accounts. 18 Dromore Childcare Centre Notes to the Accounts for the year endgd 31 Au9USt 2023 1 Accountlng pollcie$ Policies relating to the production of the accounts. 8asl$ of preparatlon and accountlng convèntion The 8ccounls have been prepar8d on th& 8ccrual$ basis, under the historicd ¢051 convention. and in at¢ordtnts with the Finanaal Reporhng Standard 102. leffective isl J8nuary 20181 and'FRS 102 SORP (Slalement of Recommtrnded Practic& foi Accounting antl Reporting by Charitie$l 2015. las amènded by the Bulletn issu&d in October 2018 and applicable lo all accounting period5 b8ginning on or after fjst January 20191. IThe SORPI, puNished by th8 Ch8rily Commission in NorUTr&m Irdand ICCNII. effective Jsnuary 2016. and in 8¢cordancewith al Sp￿l￿ble law in the charitls jurisdiction of registration Me8$urement and eslmabon- The preparation ofthe fin8ncial slatgmenl$ requires managem8ntto make judg&menls, estimates and assumptitsns that affect the amourns reported. These estimates and judgements are continU￿1V rèviewed and are based on exptrrtence and Otherl￿t0rS. including expectations of future events Ihsl ar8 believed lo be ressonable underthe Cir￿m$tanCe$. Golng Concetrh The chariialAe xtimties sre entirely dèpendent on continuing grant ad. As a consequénce, the going concern basis 15 tlependenton th& future flow of these uncertain funding streams. AcGordingly, the Trustees havè considered the rdi8bilty of these funding Streams. The Twstees aso note that the charity opened Its docifs io its ben6ficiaries from 1 September 2020. The Trustees are satisfied thai, at the li￿ of approving the financia slatem8ntS. it is appropriate to adopt the going conctrn basis in prepgring the financial slatemenls. Other than these mattèrs, the Trustees are not aware of any materid uncertsinltès about thè ch8rty'$ ability lo continue as q 9￿￿9 concern. Risks and future assumptions The d)arily is a putAK benefrt entity. Risks include the uncertsin nglure of the funding streams. being grants and donations from govarnrnent and non- government tKJdies, and revenues from small trading ¥tiwties and fund-r8iser events. There 18 also risk to the income of the charity due lo thè finanaal pre5$ures the COVID 91 pandemic brought to government spending, together with the support mechanisms the govtrmment has brought in to hdp protect the economy from the current tide of rising energy prices. The charity ￿cOgniS8$ there is a risk of gtrvernmeni cut backs which may impact on their lunding. Howèvèr, the government are committed lo manlaning Putlic services and public spendin9 $0 an assufnption includes the continuation of this level of grant incornefrom WELB. Policies rG+lating to categoAes of incomè andlncome recognition. Nature of incomo Gros5 income represents the v￿Ut. nel of v4ue 8dded lax discounts, of gocxls provide(1 te custorrErs and work carried out in respect of service8 prowded lo customèrs. categori￿ ofln¢tsm8 Ineome is c816gorised as Income from ￿hange Iransacbons (contract income) and inwm&from ntsn-exchange transactions Igiftsl, investment ir￿0M& and other income. InGome from oxchange transactions is received by the Gharity for goods or services Sup￿led under contrad orwhére entillement 15 subject to fulfilling performance related conditions. The incorne th8 charty rfj¢8ives Is approMm&tely equal in vatue to the ooods or seNlces supplied by th8 ¢harily lo thè purchaser. Incom• from a non-oxchangotransactlon Is where the charity receives value from the donor without providino equal v4ue in exchange, and includes donalions of money, good$ and s8rvi¢es freély given without giving equa vglue in exchange. 19 Dromore Chlldcare Centre Notes to the Accounts for the year onded 31 August 2023 Incom8 rècogrbbtion Income. whètherfrom axchgngè or non exchange Iran¥action5. 1$ recognised in the statement of financial activitie$ ISOFAI on 8 receivaNe basis, when a ttansaclion or other event results in an increase in the charity'$ assets or a reduction its li8bilities and only wh8n thè charity has I￿al entmement. Ihe income 1$ probable and can be measured reliady. DiMd8nd5 are accrued when the sharaholderfts rlght to recèive payment 15 established. Income subject to tarms and conditions which must be met b8forethe charty is entitled tothe r88ources is not recognlsed until the tondition5 have been m8t. All income is acGountad for gros$, before deducting any related faes or costs. Pollcies relatlng trj èxpenditure on goods and servlces provided to the charlty. R•cogn￿On of ilabllhle$ and exp&r￿lI￿re A lia￿lity, and the r4atad expenditure, is recognised when 81egal or constructive olAigation exists as a result of a past event, and when il is moré likely than not Ihsl atransfer of economic benefrts will b& required in $etllement, and when the #mount of the obligation Gan be mea5ur8d or rdiably eslirnated.. Liabilities arislng from future funding commitment$ and constructive otAigation5, induding performanc6 rdaled grants. where the timing orthe amount of the future expendrture re4uir8d10 settle th& obligation are uncertain. give rise to Provision in the account8. which is r8wewed al the accounting year end. Tht provision is increased to reflect gny in¢￿a￿e$ in liabilities, and is d8creased by the Lrtilisation of any provision wrthin the period. and reversed if any PFovisitsn is no longer required. These movement5 ar8 ch8rged or credrted to the respective fund5 and acbvrties towhich the provision relatès. Policles relating to 4sset$, Ilabilities 8ndprovislon$ and other matt8rs. T•nglble tIx8dassots T8ngible fixed as56ts are measured attheiroriginal cost value, or subsequent revaluation. or rf donated, as described above. Cost vaue indude5 al Costs expend8d In brin9ing the asset into its intended working Condit￿Th. D6preLyylion has been provided al the fdlowiTrg rale5 in tsrdertowrite off the 8sset$ to their antiapated residu&l value overtheir estimated useful lives. Laasehdd premists Equipment, fixture and fitknnO8 not depreciated 20 % reduclng balance A regular annual rewew of the likelihood of asset impairment 15 undtrrtaken. 20 Dromore Chlldcare Centre Notes to the Accounts for the year ended 31 August 2023 Accountinu for capitsl grants and fixod atssetfvnds. Gift$ of l•ngiLIv>fixed assets or grants of a capital nature, given for the purposes of acquinng Specific assets*o be fully ulilised in the furthersnce of the objects of the chafPty. are credited to fixed 8Sset funds after the donated 8ssa has been r6c8ived or sums have been properfy èxpendéd on thè restricted purpose. Where the terms of the gift rsquire the charity t¢ hold the asset on an ongoing basis for a specrfic Purpose. then the fixod 8sset fund so created is categoNsed as a reslneted fixed 8ssel fund. and the rdevanl restriction& are noted in the fixed asw note 9. Where the terms ofthe gift are met ono the 8s5et 15 acquired. so the charity to use the asset an unre$lricted ba&i5, including the right to receivethe proceeds of anyfuture sale of the asset on an unrestricted basis. then Ihe fixed asset fund $0 created i8 categorised as a de&gnated fixed asset fund. When assets arè acquired forthe furtherance of the charltys objects, ulilising Ihe d)arit￿5 own unreslrided fund$. transfer is from unrestricted funds to a desrgnated fixed assel fund. Wh8lher wuired with unrestricted or restrictèd funds, the asset 8cquir*J is initially Shown in Ihe ba￿ce $heel atthe futt cost of acquisition or Subsequent revaluation. As the rdaled assets are depre￿ated. in 8ccordanc*with th8 depr￿atIon policy,in orderto reft8Gt the dimunilion in th? sset,a transf6r is made from the relevant fixed 88$etfund$ to either u￿restricted or restrKl8d rtvenue funds, a5 appropri&t6 to the terms Of the original gift, rf any. The effect of this pdicy is that the aggregate of all fixed asset funds shll equate to th8 net book v4ue dfixed as8et$. ID the first ye8r Ihaf this Wicywas adopted, a transfer to fixed asset fundswas made equivalent to the net book value of the 85$8t&. Any residual liHbilily lo the donor arising from. for eXAm￿a. the asset's futur8 sde. Is disolosad as a ￿tingent liability unless the ev6nt that would triggér repayment of thè gr8nt becomes proba￿8 in which cÈ5e a liAbilty for repaymènt 18 recognised. In50far as Ihis policy relatès to Covernmenl grants and to the th81 it may ￿ a ijeparture from the FRS 102 SORP Istslemenl of RecomffEnded P18Ctl¢e forActounling and Reporting by Charities) 2018, las amended by Ihe Bulletin issued In October 2018 and appliCa￿e to all accounting periods beginning on or after 1st January 2a191, (The SORPI. such departure isjustified on the basis thal rt is in ord&rto comply with thè SORP. Dèbtors D8biors are m&asur8d at their recoverable grnounls atthe balanee shèet date. Crodltoys artrd pro¥i$ion8 Cr￿110[5 are me•&ured atthe transaction price lusualy invoice pricel, 8nd recognised in the period in which Iheywere in¢urr8d. Cash and bank balances Cash held by the charity is induded HI the arnount actually held and counted atthe yéar end. B￿k balantes, whether in credit 01 overdrawn, are shown 8t the 8mounts propÈrfy reconaled to Ihe bank statements. Pen8lon$. detlnod coTrtrtbution ￿h9The8 The charity offers accÈssto a defined contribution pension schemethrough NEST. Contributions arè chqrged to the profit and loss account as they become payaLle in accordance with the rules ofthe scheme. 21 Dromore Chlldcaré Centre Notes to the Accounts for the year ended 31 August 2023 Fund A¢counting Unrestricted fund5 •rè availablefor use 4t tt)e discretion of the trustees in furtheranco of tha general objectiv8s of the charity. There are no dosignat&J fund5. Rttslrictad funds arè subjeGted to restiitions on lh￿[ 6xpenditurÈ Imposed by the donor Of through th8 terms of an 8pptral or 8$ imKAi8d by law. There are no endowmentfunds. 2 Liability to taxation The Tiust88s ¢onsid8r Ih&t the tharity satisfies the tests s8t Out In Paragraph 1 Schedulè 6 of the Flnance Art 2010 foi UK corporation tsx purpuses. Acwrdingly. the ¢h8rlty is potenti￿lY exempt from taxation in respect of ineomè or c4pita g8ins received w4thin t8tegorie5 tOV8r8d by chapter 3 part 11 of thé Corporation Tax Act 2010 or Section 256 of thè Taxation of Chargeable Gains Act 1992. to the extent that such income or gain5 aff applied exclusively on the specifi¢ tharita￿e objects of the charity and for no other purpose. Vaue Added Tax is not recoveralAe by the charity. and is thtsrefore induded In the r4evanl costs in Ihe slater￿nt of Financ4al Activities. 3 Winding up or dls$olution of the charity upon winding up or dissdution of charitythere remain any 8S5ets. aftar the satisfa￿on of all debts and liabilfties, the assets ￿preSente{l by the accuTnulated fund shal be transfèrred to 50m& other ch8rrtable body or bodies ho￿ng simiL9r oty'ecls to Ihfr charity. 4 Signifi¢ance of fin#nclal instrumonts to th• charl￿$ position Tha charity doas not have anyfInan￿41 instruments olherthan cash at tt)e bank 85 datsiled abovè. 5 Nèt surplus bèfore tax in tho financial year 2023 2022 The net surplus before t&x in tha finanuat yèar is ststed after d)arging'" Depreoation of owned fixed assets Pen￿￿ costs 1,485 1,048 1,018 6 Staff costs and omolument5 Sal•ryctr81$ 2023 2022 Gr088 Salaries trxduding trustètrs and key management personnel Employerfs operating ¢osts of defined contribulion p8nsion schtrmes 75.645 67.377 1,018 1,043 Totsl ularfes. wages and related costs 78.663 68.420 22 Dromore Childcare Centre Notes to the Accounts for the year ended 31 August 2023 Nurnb¢rs of fvll Ilme •tttrploy8es orlull equfvèlents 2023 2022 The average number of tota staff employed in the year wgs The average number of part tim8 Stsff employed in the year was Tha èverage number of full lime staff emFloyed in the yesrwas The é51imat8d full lirth equivalent number of 011 staff Èmployed in the yearwas The estlmèied equlvèlentnumberof ff￿1 time staff deployedln dirferenl 8¢twi¢les they•arwas.'. En98ged on cheritabltr activthe8 Engaged on man￿eff￿nt and *lmini8lration The estlmated full time equiv41onfnurnber of all s14ff employ8d•s abo Neitherthetrustees norany persons eonneded with them have ￿CeIVed 8ny remun&ration from the charity or any relat&J tntty. ￿ther in the currant or prior year. No em￿OyeeS rec*ved emoluFnenls lexduding pèn$ion cost$l in excèss of£60.000 per annum. Highest paid ern￿Oyee The remuneration in Ihe year y&ar was Pension contribution5 paid by the ern￿OYer 24.387 488 21,000 443 To14lr4munerntlonpxkag0 indudedin t0￿saI￿r￿S 24,87S 7 Defined ¢ontributlon penslon schgmès The charity operates a defined Contribution pension scheme underthe new NEST scheme. the costs of which to the charty were £1.018 in the year. The costs and liabjlitiés of such a stheme are allocated lo unrestricted funds. Any liabililes and assets assotsated wlh the 5Gheme arè shown under debtors and cr8ditors. 8 Remunèration and paymants to Trustees anil persons connected with them No trustees or per&ons conntcted with them re¢￿Ved any remunèration from the charpty, or any related en*ty. g Tangib￿ fixed as5els Cuml Year Land and Buildin98 EqulpménL fixturos and fitting$ otor V•hiGle5 Total C05t Al 1 September 2022 Additions 41,706 20.593 62,299 At 31 ALWU$t 2023 41,706 20,693 62,299 23 Dromore Childcare Centre Notgs to the Accounts for the year ended 31 August 2023 Depr8¢latlon At 1 September 2022 Charg8 for the year 14,739 1,171 14.739 At31 August 2023 15,910 15,910 Net book valuè At31 Au9ll$t 2023 41,706 4,683 46.389 At 31 August 2022 41,706 5,864 47,560 Land and BulidÉngs Equiprneni flxture5 16tt1nqs Mottsr VehiGles prtorYe•r Totsl Cost 01 Strptember 2021 Addilions 41,70$ 20,053 540 61.7S9 540 31 Auyu8t 2022 41.706 62,299 Depreclatlon 01 September 2021 Charge forthe yegl 13,274 1.4$5 13,274 1.465 31 August 2022 14.739 14,739 Net book valuè 31 August 2022 41,706 s￿84 47.660 31 August 2021 41,708 6.779 48,485 10 Debtors 2023 2022 Trade debtors P￿paYr(WantS and accrued income 200 1,858 1￿56 11 Crèdltors: amounts falling due wlthln one year 2023 2022 Trade Creditors Accyuas PAYE. NIC VAT and otherlax88 Olher creditors 3T7 2.400 988 400 541 2.400 11,2321 307 4,165 2.016 12 Loans to trustees includad in debtors There are no loans lo tru$ieès included in debtors at 31 August 2023. 24 Dromore Childcare Centre Notes to the Accounts for the year ended 31 August 2023 13 Guarantèos mad8 by the charlty on behalf of trustoos There ware no guarant8es rnade by the tharity on bèhalfof anytrustees during the year. 14 Income and Expenditure a¢¢ount summary 2023 2022 At 1 $9Ptember 2022 Surplus after 18x forlhe year 86,987 11,340 83.714 3,273 At 31 August 2023 98.327 86.987 15 No Telat&d party transactrons There wer8 nts Ifansactions with rdat8d p4rties in the year. 16 Partieulars of how partlcular funds are represented by assets and liabilities At31 Augyst 2023 Unre5trided Deylgnated fundB R•strl¢ted Tot*1 fvnd5 nd$ FurKIs Tangible Fixed Assets Current Assets Current Lisbilrties 46,389 44,597 14,1651 46,389 56,103 1{1651 11,506 86,821 11,506 98,327 At 1 Septsmbèr 2022 Unreatri¢t•d funds D•slgnated fvnrts Restrlet•d fund$ Total Funds Tangitle Fixed Assets Current Assets Current ￿abIlItieS 47,5eo 35,437 12.0161 47.60Q 41A43 12,0161 6.006 80,981 6,006 86,987 17 Change in total funds ovèr the yèar a$ shown in Noto 16 . analysèd by indivrdual funil$ Funds brougm Mvvement in fbrwarll from funds In 2123 2ts22 Tran$forè Fvndj car¥led fts￿•￿d to 2024 funds In 2023 See Noi¢ 18 See Note O Unre$trtd8danddeslgnatod lunds... Unrestricted Fievenue Funds 80,981 5,B40 86,821 Totsl unrestrlcted and do8lgnated funds 00.981 5A40 86.821 25 Dromore Chlldcare Centre Notes to the Accounts for the year onded 31 August 2023 Restri618d funds.". Outdoor learning PPE Equipment & Supplies PHA Clear Project- 8eActive & Connect Micro Capital Project Haiwax Foundation 2,800 500 1.887 e19 2.800 500 1,887 819 5.500 5.500 Total fvstrlctod fund8 6.006 6.500 11A06 Totsl charity fund$ 86,987 11,340 98,327 Funds brought Mc*V•m8rt1È) forward fro fvnd5 In 2021 2020 Tran￿* betwwii furHls In 2021 Funds ¢arkled fotward to, 2022 PRIOR YEAR unr￿TtE1*￿8￿￿deSlgn*¢0d funds.". un￿StriCted Revenue Fund5 67,7C t1088 78,795 Total unrestrlctod and deslgnated fijnds 67,706 11,089 78,796 Resfrt¢ledfunds.. Outdwr lèarning PPE Equipment & Supplies ¢16ar Project- * Active & Connect Micro Capital Prc>ject 2,800 2,800 SOQ 800 500 819 819 Total rÈstrlct8d fvnds 2,800 2,119 4919 Total charlty fund8 70,506 13.208 83.714 18 Analysis of movèments in funds ovèr tho year as shown in Note 17 Othor In¢0 Expwdlture Galns & Movemtnt Losses In fvnd¥ 2023 2023 2023 2023 Unrestri¢led8nd designated funds.". Unrestricted Revenue Funds 109.481 1103,6411 R¢slrfct8d fun¢ls.'. Restricted Fixed Asset Funds Restricted Rtvalualion Re$trrve Hailfax Foundation 5.500 s,soo 114,981 103,641 11,340 26 Dromore Child¢are Centre Notes to tho AGcounts for tho year onded 31 August 2023 PRK)R YEAR Other Galns ￿0V*Me￿ In & losses 2022 InGom8 2022 Expendlture 2022 2022 Unrestrfctedandi#eslgn8tedfunds.'_ Unrestricted Revenue Funds 95.173 192,9871 2.186 Re51ricted Funds PHA Clear Project- Be Active & Connect 1.087 1.087 96,260 92.￿7) 3.273 19 The purposes forwhl¢h the funds Unmstri¢teLland desIgna¢￿th￿¢￿... Unrestncted R8venue Funds These funds arè h&d lorthe meeting the obj'ectives of the charity, and to PrO￿￿e reserves forfuturé *iviti6s, and subjeGI lo charity kgislation. are free from all restrictions on ltr￿r use. R8slri¢tedfunds.". Restricted Fixed Asset Funds The purpose ofthè$È funds is des￿ibed under Ihe accounting pollcy 'Accounling for capit21 grants and fixed 88set funds,. This fund r&presenls th& restricted surplus arising on the revauation of the charity's 855etS. This fund 1$ held for th¥ purpo$88 of devdoping an ouldwr nature assroom, indurling the purcha$e of a large wooden rèading chair gnd small ben¢he$. Thisfuntl is hold forthe purposes of purcha&ing PPE equipment for COVIO proie¢tion. This fund is héld for the purposes of the provision of weekly dasse$ for children and parents to eduGale. and tD prorncle he811hy lifestyle chtsl Fund5 Prlor Yoar ri)tal Funds 2023 2023 2023 2022 Ravènue granls from government at)d public b(trdles Halilax Foundation 5,500 5.500 Childrare Partnership 1.600 1,600 HSCB 2,100 PLSblic Health Agency 1,087 Totsl public soctor revènu• grants 5,950 5,500 11,450 3,187 I the grants in the prior year were unrestricted. Revenue grants from govèrnmont and public bodles. Prioryèar anatysis PriorY8ar R8Strlcted Fur￿$ PrlorY8ar Unrestrlcted Funds Prloryèar Total Fund5 2022 2022 2022 Prior Yèar 2,687 500 3,187 28 Dromorp Chlld¢are Centre Detailed analysis of incomg and expenditure for the year ended 31 August 2023 as required by the SORP 2015 Current year Unrestrl¢ted Fund5 2023 cur￿￿t y8ar Rtrstrfctod Funds 2023 Current yéar Total P￿Thd8 Prlor Yèor Total Funds 2023 2022 Ravènue grants and donations from non public bodles Community Foundation for Nl Clear Project Total private sèctor revanue grants Rgvènue grants and Ilonations from non publlc bodies Ilnclude Gtit Aid donations from subsidiariosl Year analysis Prlor PrlorYp/r Unre5trlcted Funds Prfor Year loryear Restricted Funds Total Funds 2022 2022 2022 Prior Year C￿rrent yeor Unrtrstrfcted Fursds Current year Ro8tri¢ted Funds ¢urrtnt year Total Funds Prlor Yoat Total Funds 2023 2023 2023 2022 Capital grants Irom 9ovemment and public bodles DAERA- Micro Capital Grant Schemo Total publlc s•¢tor capital grants Capital grants from government and publlc bodios- Prioryoar analysls Prlor Year Unre8trictsd Funds Prlor Year R¢strftted Funds PrlorYo8 Totsl Fulld5 2022 2022 2022 Prior Yèar 29 Dromore Childcare Centre Detsiled analysis of income and oxpendlturg for the year ended 31 August 2023 as required by the SORP 2015 Currellt year Unrestrfct8d Funds current￿¥r Re5trs¢t8d Funds Currentyear Total Fund Prlorytar Totsl Funds 2023 2023 2023 2022 Capltal grants from non public bodiès National Lottery Community Fund Total prhvat• soctor capltal grants Current yèar Unrèstrfct8d Funds Current yO8r Re&trlct8d Fund8 Currtrnt year Total Funds Prioryear Total Funds 2023 2023 2023 2022 F8•s for childrèn Edu¢aticn Aulh(>rity Fees 88.123 4,094 88,123 4,094 82,986 Totsl Fees for Chlldren 92.217 92,217 82,986 Total Donatlons. Grants and Legacles Total Donations, Grants and Legaclos A1 102,266 5,500 107,7 90,216 l the donations and gifts in the prior ye8r were unrestricted. Unrostrltted Funds 2022 R05tritted Funds 2022 Prloryear Total Funds 2022 Prioryear Total Donations, Grants and Leaaciès A1 89,716 500 90,216 22 Income from charitablg activities - Trading A¢tSvlties Current year ¢urr&nty8ar UnrestrÉctèd Funds Current ￿ar Restrl¢tsd Fuvds 2023 Current year Total Fund8 prtoryear Total funds 2023 2023 2022 Primary PUfPOSe and ancillary tradlng Photographs Snack Money Summer Scheme Jumpers 215 4.930 630 1.433 21S 4,930 630 1.433 100 5,196 620 121 Totsl Primary purpo$8 and ancillary trading 7,208 7,208 6,037 30 Dromore Chlldcarg Centre Detailed analysis of income and expenditure for the year ended 31 August 2023 as requiTod by the SORP 2015 23 Total Income from charitable actlvities Curront year Unrostricted Funds Currgnt yèar R¢sirfcted Funds 2023 Currènt year Total Funil$ Prior Year Current ye8r Tot41 Fund8 2023 2023 2022 Total irD)me from charitable trading 7,208 7,208 6,037 Totsl from charltable actlvities A2 7,208 7,208 6.037 24 InV￿tment inGome Curront yfrar Unr0Stri¢ted Fund$ Currènt y8ar Rèstrfcted Funds Current year Total Funds Prlor Yoar Totsl Fund¥ 2023 2023 2023 2022 Bank Int6rÈ8t Receivable Totsl investment income A4 25 Expenditure on charitsble actlvltles- Direct spending Current year Unrè8trictsd Funds Cufrentyear PrlorY¢ai Totsl Funds Total Fund Current Year Re$trl¢ted Fund$ 2023 2023 2023 2022 Gross wages and salaries- charitable activities Defined contribution pension costs charitable activities Arts & Crafts Summer Scheme Uniforms Snacks and provisions Transport and trips 75,645 75,845 67,377 1,018 1,018 1,000 3,752 1,000 3.752 3.400 114 1,472 2.439 300 2,830 370 2,830 370 Total dlrect spendln9 B2a 84,615 84,615 76,145 31 Dromore Childcare Centr Dotalled analys1$ ot income and expenditure for the year endgd 31 August 2023 as required by the SORP 2015 26 Support costs for charitable actlvlties urrent yoar Ilnrestrfctsd Fund ¢uTrenty8ar Re$trlctsd Funds Current yoar Prloryear Totsl Funds Total Funds Current Year 2023 2023 2023 2022 Employee costs not included in direct ¢osts Training and weware - staff Entertaining 2,039 2.039 2,054 Premises Expenses Building committee Rates and water charges Light heal and power Cleaning and waste management Premises repairs, renewals and maintenance 1,500 460 2,008 1,500 460 2.008 500 663 1,534 15 1,424 1,424 1,308 Adminlstrative overheads Telephone. fax and internel Postage Sl81ionery and printing Bookkeeping Membership subscriptions Resources Sofware Iicences and expensos Advertising and marketing Liabilly and ¢ontents insurance Sundry expenses 791 791 1,133 78 1,006 100 908 908 192 1,263 95 192 1,263 95 242 909 30 1,175 18 1.175 18 1.150 369 Professional fees paid to advlsors other than the ouditor or examiner Accountancy fee5 other than examination OT audit fees 1,968 Other tegal and professional 1,968 ,308 3,578 3.578 2,398 Financial costs Bank charges Deprgciation & Amortisalion in totsl for 186 1,171 186 1,171 150 1,465 Support costs bèfore reallocation 18.776 IB,776 16.592 Total Support ¢ost$ - Current Year 18,776 18,776 16.592 The basis of allocation of costs be￿een activities is descfibed under accounting polieiès I the expenditure in the prior year was unrestiided. Administrative overheads The basig ol allocation of costs betr4een activitiès is described under accounting Olues 32 Dromore Childcare Centre Detailed analysis of income and expenditure for the year ended 31 August 2023 as requlred by the SORP 201S 27 Other Expendrture- Governance costs Curr¢nt year Vnre5tr1ctsd Funds Curront ytar Restrlctsd Funds Currontyoar Total Funds Prloryèar Totsl Funds Current Year 2023 2023 2023 2022 Independent Examinerfs fees 250 250 2SO Total Govemanco costs 250 250 250 I the expenditure in the prior year was unrestri¢ted. 28 Total Charitable expenditure Current year Unrestricted Funds 2023 Current year Restrlcterf Funds CuTrent year Prforyear Totsl Funds rotal Funds Current Year 2023 2023 2022 Total direct spending Total support costs Total Governance costs B2a B2d 82e 84,615 18,776 250 84,615 18,776 250 76.145 16,592 250 Total charrtablg oxpenditure 82 103,641 103,641 92,987 Al expenditure in the prior year was unrestricted. Prloryear Unrestr6cted Funds Prforyèar Restrlcted Fur￿$ Prloryear Total Funds Prior Year 2022 2022 2022 Total direct spending Total support costs Total Governance costs B2a B2d 82e 76,145 16.592 250 76,145 16,S92 250 Total ¢h¢ritsble expènditur B2 92,987 92,987 33