REGISTERED COMPANY NUMBER: N1603909 (Northern Ireland)
REGISTERED CHARITY NUMBER: N1103574
ort ofthe Trustees and
Unaudited Financial Statements for the Year Ended 30
ne 2022
for
Tin
Tols Pre-school Education Centre
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG

Tin
Tots Pre-school Education Centre
Contents of the Financial Statements
for the Year Ended 30 June 2022
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8 to 14
Detailed Stalement of Financial Activities
15 to 16

Tin
Tots Pre-school Education Centre
ort of the Trustees
for the Year Ended 30 June 2022
The trustees who are also directors of the charty for the purposes of the Companies Act 2006,
present their report with the financial statements of the charity for the year ended 30 June 2022.
The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effeclive 1
January 2019}.
OBJECTIVES AND ACTIVITIES
Objectives and aim5
Tiny Tots aim lo provide the highest quality care and education for children in a secure and friendly
environment. Staff and parents work in close partnership with each other to ensure children
specific needs are attained.
Publlc beneflt
Tiny Tots Pre-school is an education centre for children aged 3-4 years who come from all
backgrounds and religion. We deliver the highest standard of pre-school education through our
experienced and highly trained staff, who come from different communrty backgrounds.
A friendly and fun environment help children interact with others..
role play, games, reading,
pictures and language are just some of the activities the children enjoy. Our learning programme
help develop children's personal, so¢ial and emotional skills.
There were 35 children registered during the term time. We completed various building
Improvemenls in the year, improving the facilities for our children, supported by the local
community.
There continues to be no private gain to any individual member.
In setting our objectives and planning our activities for the year the trustees have given careful
consideration to the Charity Commission for Northern Ireland's guidance on public benefit to
ensure that the aclivities have helped lo achieve the charity's purposes and provide a benefit to Ihe
beneficiaries.
FINANCIAL REVIEW
Financial positlon
The charity's reseNes for 30.6.22 were £92,203 (30.6.21 £96.9471
Nett deficit of £4,743 was reported in this year. (30.6.21 deficit £8,125)
Performance model adjustment done in 30 June 2020 accounts.
Reserves remain positive financially. There is no reserves poli¢y in place.
Strong financial controls are in place to ensure efficient use of cash resources and meeting every
day costs etc.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document. a deed of trust, and constitutes a limited
company, limited by guarantee, as defined by the Companies Act 2006.
Page 1

Tin
Tots Pre-school Education Centre
ort of the Trustees
for Ihe Year Ended 30 June 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Rlsk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Weekly meetings are held with management and staff to plan the flow of work and given tasks etc.
Feedback controls with staff and parents are maintained. Monthly meetings of the trustees and
senior management lake place to discuss the direction of the organisation, finances, funding, risks
and other issues.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1603909 (Northern Ireland)
Registered Charity number
N1103574
Reglstered offlce
28 Dunamore Road
Kildress
Cookstown
Co. Tyrone
BT80 9NT
Trustees
G Mcclean (resigned 7.10.22)
M Dohety (resigned 7.10.22)
M Bradley (resigned 7.10.22)
S McElduff
M Tracey {appointed 7.10.22)
L Glackin {appointed 7.10.22)
S O, Hare (appointed 7.10.221
Company Secretary
Independent Examiner
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG
Approved by order of the board of trustees on 26 Aprtl 2023 and signed on its behalf by..
S McElduff - Trustee
Page 2

Inde
endent Examineffs Re
ort to the Truslees of
Tin Tots Pre-school Education Centre
I report on the accounts of the company for the year ended 30 June 2022, which are set out on
pages five to fourteen.
Respective responsibilities of charity trustees and examlner
As the charity's trustees (and also the directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independant examination, it is my responsibility to..
examine the accounts under section 65 of Ihe Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under Section 65(9>lbl of the Charities Act
state whether particular matters have come to my attention.
Basi5 of the independent examiner'5 report
I have examined your charity accounts as requSred under section 65 of the Charities Act and my
examination was Carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65{91{b) of the Charities Act. The examination
included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as Charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me Cause to
believe-.
That accounting records were not kepl in accordance with section 386 of the Companies Act
2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 and with the methods and principles of the Charilies Stalemenl of
Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Slandard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be
reached.
Independent examinerfs statement
I have completed my examination and have no Concerns in respect of the matters {1) to (4} listed
above and, in connection with following the Directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawing to your attention.
W McGillian
Financial Accountant
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG
Page 3

Inde
endent Examinevs Re ort to the Trustees of
Tin Tols Pre-school Edu¢alion Centre
Date..
Page 4

Tin Tots Pre-school Education Centre
Statement of Financial Activities
for the Year Ended 30 June 2022
30.6.22
Total
funds
30.6.21
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charltable activities
Charitable Aetivilies
15.207
61.416
76,623
109,071
Other income
95
Total
76,621
109,167
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOMEIIEXPENDITURE)
Transfers between funds
34,568
119,363)
46,797
14,619
81.365
(4,744)
117.292
{8,125)
16
14,619
14,6191
Net movement In funds
14,7441
14,744)
{8,125}
RECONCILIATION OF FUNDS
Total funds brought forward
98.947
96,947
105,072
TOTAL FUNDS CARRIED FORWARD
96,947
The noles form part of these financial statements
Page 5

Tin
Tots Pre-school Education Centre
Balance Sheet
30 June 2022
30.6.22
30.6.21
Notes
FIXED ASSETS
Tangible assets
84,550
90,110
CURRENT ASSETS
Debtors
Cash at bank
10
56
16,767
3,911
16.823
14,087
CREDITORS
Amounts falling due within one year
19,160)
{7,250)
NET CURRENT ASSETS
7,663
TOTAL ASSETS LESS CURRENT
LIABILITIES
92,213
96,947
CREDITORS
Amounts falling due after more than one
year
12
1101
ACCRUALS AND DEFERRED INCOME 14
NET ASSETS
92,203
FUNDS
Unrestricted funds
16
92,203
96,947
TOTAL FUNDS
92,203
96,947
The charitable company is entitled to exemption from audit under Section 477 of the Companies
Act 2006 for the year ended 30 June 2022.
The members have not required the company to obtain an audit of its financial Statements for the
year ended 30 June 2022 in accordance with Seclion 476 ofthe Companies Act 2006.
The trustees acknowledge their responsibilities for
la) Complying with the requirements of the Act with respect to accounting record5 and the
preparation of accounts
The notes form part of these financial ststements
Page 6
continued...

Tin
Tots Pre-school Education Centre
Balance Sheet- continued
30 June 2022
These financial statements have been prepared in accordance with the provisions applicab18 to
charitable ¢ompanies subject lo the small ¢ompanies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
26 April 2023 and were signed on its behalf by..
S McElduff - Trustee
The notes form part of these financial statements
Page 7

Tin
Tots Pre-school Education Centre
Notes to the Financial Statements
for the Year Ended 30 June 2022
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial slalements of the charitable company. which is a public benefit enlity under
FRS 102, have been prepared in accordance with the Charities SORP IFRS 102)
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 leffeclive 1 January 2019),, Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland, and the Companies Act 2006. The financial statements have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of Finan¢ial Activities once the charity has
entitlement lo the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive
obligation committing the charity to that expenditure, it is probable that a transfer of
economic benefits will be required in settlement and the amount of the obligation can be
measured reliably. Expenditure is accounted for on an accruals basis and has been
classified under headings that aggregate all cost related to the category. Where costs cannot
be directly attributed to particular headings they have been allocated to activities on a basis
consistent with the use of resources.
Tanglble fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Plant and machinery
Fixtures and fittings
20V/o on reducing balance
50/0 on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable obje￿IveS at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when spe¢ified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to Ihe
financial slatements.
Page 8
continued...

Tin
Tots Pre-sch ol Education Centre
Notes to the Financial Statements - continued
for the Year Ended 30 June 2022
INCOME FROM CHARITABLE ACTIVITIES
30.6.22
30.6.21
Department of
Education
Parental Donations
Grants
BSO
Compensation Building
Repairs
HSCB
Charitable Activities
Fundraising
Charitable Activities
Charitable Activities
Early Years Covid Start Charitable Aclivities
Activity
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
59,892
6,982
1,224
92,603
4,747
1,368
480
3,911
996
2,480
6,045
4,966
76,623
109 071
Grants received, included in the above, are as follows..
30.6.22
30.6.21
Micro Grant
1,224
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 4}
Charitable Activities
81.365
SUPPORT COSTS
Governan¢e
costs
Charitable Activities
NET INCOMEIIEXPENDITURE)
Net incomel(expenditure) is stated after chargingl{crediting}'.
30.6.22
30.6.21
Depreciation - owned assets
5,560
4,834
Page 9
continued...

Tin Tots Pre-school Education Centre
Notes to the Financial Statements - continued
for the Year Ended 30 June 2022
TRUSTEES, REMUNERATION AND BENEFITS
There were no truslees, remuneration or other benefits for the year ended 30 June 2022 nor
for the year ended 30 June 2021.
Trustees. expenses
There were no trustees, expenses paid for the year ended 30 June 2022 nor for the year
ended 30 June 2021.
STAFF COSTS
The average monthly number of employees during the year was as follows..
Staff
30.6.22
30.6.21
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fund
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charltable activlties
Charitable Activities
16,468
92,603
109,071
Other income
95
95
Total
16,564
92,603
109 167
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOMEI(EXPENDITUREI
Transfers between funds
58,437
(41,873)
58,855
33,748
117,292
(8.125)
33,747
Net movement In funds
{8,1261
(8,1251
RECONCILIATION OF FUNDS
Total funds brought forward
105,073
105,072
TOTAL FUNDS CARRIED
FORWARD
96,947
Page 10
ontinued...

Tin
Tots Pre-school Education Centre
Notes to the Financial Statements- continued
for the Year Ended 30 June 2022
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Plant and
machinery
Totals
COST
At 1 July 2021 and 30 June 2022
7,876
11,307
129,350
148.533
DEPRECIATION
At 1 July 2021
Charge for year
638
3,629
57.785
1,931
58,423
5,560
At 30 June 2022
4,267
63,983
NET BOOK VALUE
At 30 June 2022
7,876
7,040
69,634
At 30 June 2021
7,876
10,669
71,565
90.110
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.22
30.6.21
Other debtors
56
3,911
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.22
30.6.21
Bank loans and overdrafts (see note 13)
Trade creditors
Social security and other taxes
Accrued expenses
4,775
2,148
2,237
4,776
1,574
900
9,160
7,250
Page 11
ontinued...

Tin
Tots Pre-school Education Centre
Notes to the Financial Statements - continued
for the Year Ended 30 June 2022
12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.22
30.6.21
Other creditors
10
13. LOANS
An analysis of the maturity of loans is given below-
30.6.22
30.6.21
Amounts falling due within one year on demand..
Bank overdrafts
14. ACCRUALS AND DEFERRED INCOME
30.6.22
30.6.21
Deferred government grants
Government Grant Released
15. ANALYSIS OF NET ASSETS BEfwEEN FUNDS
30.6.22
Total
funds
Unrestricted Restricted
fund
funds
30.6.21
Total
funds
Fixed assets
Current assets
Current liabilities
Long term liabilities
Accruals and deferred income
84,550
16,823
19,1601
(10)
84.550
16,823
(9,1601
(10)
90,110
14,087
17,250)
92.203
92,203
96,947
Page 12
continued...

Tin Tots Pre-school Education Centre
Notes to the Financial Statements - continued
for the Year Ended 30 JLine 2022
16. MOVEMENT IN FUNDS
Net
Transfers
movement be￿een
in funds
funds
At 1.7.21
At
30.6.22
Unrestrl¢ted funds
General fund
96,947
(19.363)
14,619
92,203
Restricted funds
Wages Fund
14,619
{14,619}
TOTAL FUNDS
96,947
92,203
Net movement in funds, included in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestrl¢ted funds
General fund
15,205
(34,5681
(19,363)
Restricted funds
Wages Fund
DAERA
60,192
1,224
(45.573)
14,619
46,79
14,619
TOTAL FUNDS
76,621
81,3651
Comparatlves for movement in funds
Net
movement
in funds
Transfers
be￿een
funds
At 1.7.20
At
30.6.21
Unrestricted funds
General fund
105,073
{41,873)
33,747
96,947
Restrlcted funds
Wages Fund
33,747
{33,747)
TOTAL FUNDS
105 072
Page 13
continued...

Tin Tots Pre-school Education Centre
Notes to the Financial Statements - continued
for the Year Ended 30 June 2022
16. MOVEMENT IN FUNDS - contlnued
Comparative net movement in funds, included in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestrlcted funds
General fund
16,564
158,43n
{41,873)
Restricted funds
Wages Fund
92.603
(58.855)
33,748
TOTAL FUNDS
109,167
117,292
8,125
17. RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 30 June 2022.
Page 14

Tin
Tots Pre-school Education Centre
Detailed Statement of Financial Activities
for the Year Ended 30 June 2022
30.6.22
30.6.21
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Charitable actlvities
Department of Education
Parental Donations
Grants
BSO
Compensation Building Repairs
HSCB
Fundraising
Early Years Covid Start
59,892
6.982
1,224
92,603
4,747
1,368
480
3,911
996
2,480
6,045
76,623
109,071
Other income
Other income
95
Total Incoming resources
76,621
109,167
EXPENDITURE
Support costs
Governance costs
Wages and salaries
Staff Training
Water rates
Food
Insurance
Educational Equiment l Resourc
Toys
Consumables l Toiletries
Light & Heat
Repairs & Maintenance
Fire alarm maintenance
Administration
Printing, postage & stationery
Telephone
Trips l Outings & Events
Accountancy
Carried forward
44,182
198
106
1,419
1,232
4,115
184
493
850
14,345
266
40
516
660
170
1,337
70,113
63,555
545
332
2,031
1,232
6.599
2,154
1,153
754
24,503
339
430
482
450
1,105
105,664
This page does not form part of the statutory financial statements
Page 15

Tin
Tots Pre-school Education Centre
Detailed Statement of Financial Activities
for the Year Ended 30 June 2022
30.6.22
30.6.21
Governance costs
Brought forward
Bank charges
School Uniforms
General expenses
Early Years Sub / Advisory
Depreciation on assets
Employee Pension Defined Contr
ibution
Health & Safety
Vetting Costs
Computer costs
Fundraising costs
Interest on PAYE
Gonsullancy
70,113
367
585
550
1,778
5.560
105,664
228
1,818
122
1,764
4,834
1,149
828
225
2,111
395
380
65
(89)
210
117292
Total resources expended
Net expendFture
117292
This page does not form part of the statutory financial statements
Page 16