Charity registration number: 103681
Rathkeltair Cross Community Play Group
Financial Statements
Year Ended 31 March 2022
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW

Rathkeltsir Cross Community Play Group
Financial Statements
Year ended 31 March 2022
Contents
Page
Charity Referen￿ and Administrative Details
Trustees, Annual Report
Independent examiner's report
Statemenl of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-15

Rathkeltair Cross Community Play Group
Charity Reference and Administrative Details
Year Ended 31 March 2022
Charlty registration number
103681
Trustee Board l Managernent Committee
Monica McAlister (Trustee)
Catherine Turley (Trustee}
Deidre Cusack (Trusteel
Laura O'Hare (Chairperson)
Ann Marie Boyle (Treasurer)
Noreen Fitzsimons (Secretary)
Independent Examiner
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Slreel
Downpatrick
BT30 6BW
Bankers
Danske Bank
49-51 Market Street
Downpatrick
BT30 6LX

Rathkeltair Cross Community Play Group
Year Ended 31 March 2022
Trustees, Annual Report
The Trustees present their annual report and the financial statements of the charity for the year
ended 31 March 2022. The trustees have adopted the provisions ofthe Statement of Recommended
Practice (SORPI "Accounting and Reporting by Charities. (FRS 1021 in preparing the annual report
and financial statements of the charity.
Trustees of the charity
The truslees who have Se￿ed during the year and since the year end were as follows..
Monica McAlister (Trustee)
Catherine Turley (Trusteel
Deidre Cusack {Truslee)
Laura O'Hare (Chairperson)
Ann Marie Boyle (Treasurer)
Noreen Fitzsimons (Secretary)
Objectives and activities
To promote play-based learning environments for all children under statutory school age in the local
area without distinction of age, gender, disability, sexual orientation. nationality, ethnic identity,
political or religious opinion. To advanGe the education of the bèneficiaries by the provision of safe
and satisfying group play, with the right for parentslcarers to take responsibility for and to become
involved in the activities of the group and to promote the preservation of health of the beneficiaries
and to support the values and principles of Early Years.
The Truslees of the Diocese of Down and Connor provided the trustees of the Rathkeltair Cross
Community Play Group with a twenty-five-year lease for the land adjacenl to St Brigids. Church.
During 2017 with funding provided by Ihe Health and Social Care Board and The National Lottery a
classroom was constructed on the site. The classroom opened on the 6 October 2017.
Our funding is provided by donations, organisation of fundraising events and parent5 and carers of
children who attend the Playgroup. We also receive funding from the Education Authority. The
National Lottery and the Health and Social Care Board.
Publlc benefit statement
The charity ha5 given careful consideration to the Charity Commission for Northern Ireland's
guidance on public benefit to ensure that the activities entered into during the year have helped to
achieve the charity's objectives and activities as well as providing public benefit.
Achievements and perfomiante
Another successful year can be reported by the Irustees of Rathkellair Cross Community Play
Group. Various activities were held covering a wide range of educational themes. A strict financial
regime ensures thal we are able lo meet all our commitments. In addition the charity benefitted from
the receipt of additional funding that was available as a result of the Covid 19 pandemic.
Financlal review (including reserves polScy}
The results for the year are set out in detail on pages 7 to 15. The charity had a net deficit in the
year of £18,539 {2021 surplus of.. £8,320}. At 31 March 2022, the total funds of the charity amounted
to £259,835 (2021.. £278,374) comprising restricted funds of £246,017 (2021.. £258,162) and
unrestricted funds of £13,81812021'. £20,212).
Reserves Policy
We continue our policy of sound financial control. This policy is designed to build up a healthy
reserve to provide at least 3 months running costs in reserve.

Rathkeltair Cross Communlty Play Group
Year Ended 31 March 2022
Trustees, Annual Report
Plans for future periods
Our aim is to continue our policy of sound management, regular meetings, monitoring our finances
and encouraging community support for all our activities. We will continue to promote play based
learning environments for all children under statutory school age in the local area.
Structure, governance and management
Rathkeltair Cross Community Play Group is a non-profit making organisation and is run on a
voluntary basis by a management committee comprising the trustees. The charity has three fully
trained employees providing pre-school education and childcare to local children.
Trustees, responsibilities ststemenl
The trustees are responsible for preparing the Trustees. Annual Report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting PraGtiGel.
The law applicable lo charities in Northern Ireland requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity
and of the incoming resources and application of resources of the charity for that period. In preparing
these financial statements, the trustees are required to,.
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP 2015 (FRS 1021.,
make judgements and estimates that are reasonable and prudent.,
slate whether applicable accounting standards have been followed. subject to any
material departures disclosed and explained in the financial statements.,
prepare the financial stalements on the going concern basis unless it is
inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy al any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act (Northern Ireland) 2008, the Charities (Accounts and
Reports) Regulations (Northern Ireland) 2015 and the provisions of the trust deed.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detection of fraud and olher irregularities.
Signed on behalf of the board of trustees on
Laura O'Hare
Chairperson

Rathkeltair Cross Community Play Group
Year Ended 31 March 2022
Independent Examlnerfs Report to the Trustees of Rathkeltalr Cross Community Play Group
I report on the accounts oflhe charity for the year ended 31 March 2022 which are sel out on pages
3to15.
Respective responslbllltSes of Irustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with
the Charities Act (Northern Ireland) 2008.
It is my responsibility to..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.,
follow the procedures laid down in the 9eneral Directions given by the Charity Commission
for Northern Ireland under section 65{9}{b) of the Charities Act,. and
state whether particular matters have ¢ome to my attention.
Basis of independent examinerfs report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordan￿ with the general Directions given by the Charity
Commission for Northern Ireland under section 6519llb) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a companson
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 chartty trustees concerning any
such matters.
My role is to state whether any material matters have come lo my attention giving me cause to
believe..
1. That accounting records were not kept in accordance with section 63 of the Charilies Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of the Charities Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters111 to141 listed
above and, in connection with following the Directions of the Charity Commission for Northern
Ireland, I have found no matters Ihat require drawing to your attention.
KPS Chart
ed Accountants
Chartered
ax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW
Date..

Rathkeltalr Cross Community Play Group
Statement of Financial Activities
Year Ended 31 March 2022
2022
Unrestricted Restricted
funds
funds
2021
Total
Total
Note
Funds
Donations and grants
Charitable activities
Income from generating funds
Investment income
Total income
48,388
9,214
639
20
58,261
6.730
55,118
9,214
839
20
64,991
80,758
3,804
603
6,730
85,171
Expenditure on:
Raising funds
Charitable activities
Total expenditure
64.655
64,655
18,875
18,875
83,530
83,530
76,851
76,851
Net funds l (deficit)
(6,394}
112,145) {18,539)
8,320
Transfer from restricted
funds
Net movement In funds
Reconciliation of funds:
Total funds brought forward
Total funds carrled forward
17
6,394
12.145
18,539
8,320
17
17
20,212
13,818
258,162 278,374
246,017 259,835
270,054
278,374
All income derives from continuing activities.
The statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 15 form part of these flnanclal statements.

Rathkeltair Cross Community Play Group
Balance Sheet
Year Ended 31 March 2022
2022
2021
Note
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
14
247,265
259,463
15
13,964
13,964
1,394
12,570
259,835
21.213
21,213
2,302
18.911
278,374
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabllltles
Creditors: amounts falling due after more than one year
Net assets
16
2S9,835
278,374
Charity Funds
Unrestricted funds
Restricted funds
Total charlty funds
17
17
17
13,818
246,017
259,835
20,212
258,162
278,374
Signed on behalf of the board of trustees on
10-1-23
Ann Marie Boyle
Treasurer
The notes on pages 9 to 15 form part of these financial statements.

Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2022
Summary of significant accounting policies
(a) G•neral information and basis of preparation
The charity Constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepared in accordance with 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 102)
(Charilies SORP (FRS 102)), Charities Act (Northern Ireland) 2008 and UK Generally
Accepted Practice.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not
include a cash flow statement on the grounds that il is applying FRS 102 Section 1A.
The financial statements are prepared on a going con￿rn basis under the historical cost
convention, modified to include certain items at fair value. The financial statements are
presented in sterling which is the functional currency of the charity and rounded to the nearest
The significant accounting policies applied in the preparation of these financial statemenls are
set out below. These policies have been consistently applied to all years presented unless
otherwise staled.
{bl Funds
Unreslricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions
imposed by donors or which have been raised by the charity for particular purposes. The cost
of raising and administering such funds are charged against the specific fund. The aim and use
of each restricted fund is set out in the notes to the financial statements.
(G} Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the
harity is legally entitSed to the income after any performance conditions have been met, the
amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the
settlement date in writing. If there are conditions attached to the donation and thi5 requires a
level of performance before entitlement can be obtained. then income is deferred urstil those
conditions are fully met or the fulfilment of those conditions is within the control of the charity
and it is probable Ihat they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS
102). Further detail is given in the Trustees, Annual Report.
Income from generating funds includes income earned from fundraising events. Income is
received in exchange for supplying goods and services in order to raise funds and is recognised
when entitlement has occurred.
The charity receives grants from the council in respect of maintenance and also received a
grant for the Department of Finance in respect of the construction of the community centre.
The notes on pages 9 to 15 form part of these flnancial statements.

Rathkeltair Cross Communlty Play Group
Notes to the Financial Statements
Year Ended 31 March 2022
Income from government and other grants are recognised at fair value when the charity has
entitlement after any performance conditions have been met, it is probable that the income will
be received and the amount can be measured reliably. If èntitlement is not met then these
amounts are deferred.
Idl Expenditure recognition
All expenditure is accounled for on an accruals basis and has been classified under headings
that aggregate all costs related to the category. Expenditure is recognised where there is a
legal or constructive obligation lo make payments to third parties, il is probable that the
settlement will be required and the amount of the obligation can be measured reliably. It is
categorised under the following headings..
Costs of raising funds includes draw expenditure.,
Expenditure on charitable activities includes costs associated with running Ihe playgroup
Irrecoverable VAT is charged as an expense against the aclivity for which expènditure arose.
{el Administration costs allocation
Administration costs are those that assist the work of the charity but do not directly represent
charitable activities and include office costs and governance costs. They are incurred directly
in administration of the objects of the charity. Vvhere administration costs cannot be directly
attributed to particular headings they have been allocated to cost of raising funds and
expenditure on charitable activities on a basis consistent with use of the resources
The analysis of these costs is included in note 6.
{f} Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated
depreciation and accumulated impairment losses. Cosl includes costs directly attributable to
making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated lo wrile off the cosl,
less estimated residual value, of each asset on a syslematic basis over its expected useful life
as follows-.
Leasehold land and buildings
Fixtures and fittings
Office Equipment
40/0 Straight line
20DA reducing balance
200A reducing balance
(g) Debtors and creditors receivable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year
are recorded at transaction price. Any losses arising from impairment are recognised in
expenditure.
(h) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe
that no material uncertainties exist. The Iruslees have considered the level of funds held and
the expected level of income and expenditure for 12 months from authorising these f1nancial
The notes on pages 9 to 15 form part of these financlal statements.
10

Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2022
statements. The budgeted income and expenditure is sufficient with the level of reserves for
the charity to be able to continue as a going cOn￿rn.
Income from donations and grants
2022
2021
Donations
Education Aulhority
Early Years Funding
Job Retention Scheme Grants
Other
Rural Community Network
200
44.530
4,527
5,284
77
500
55.118
80,758
Income from donations and grants was £55,118 (2021.. £80,758}. £6,730 {2021'. £1,500) was
attributed to restricted funds and £48,38812021'. £79,258) was attributable to unrestrictéd
funds.
58,274
9,797
12,687
Income from charitable activities
2022
2021
Childcare income
9,214
9,214
3,804
3,804
ncome from charitable activities was attributable lo unrestricted funds.
Income from generating funds
2022
2021
Fundraising events
Other
639
603
639
603
Income from fundraising events was £639 (2021.. £603). £Nil {2021.' £Nil) was attributable to
restricted funds and £640 (2021.. £6031 was attributable to unrestricted funds.
5 Income from investments
2022
2021
Bank interest received
20
20
Income from investments was attributable to unrestricted funds.
The notes on pages 9 to 15 form part of these financial statements.

Rathkeltsir Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2022
Analysis of expenditure on charitable activities
2022
2021
Equipment I materials
Wages and salaries
Staff Pensions
Staff training
Rent and rates
Light, heat and power
Insurance
Telephone
Early years support
Prinling & Postage
Sundry expenses
Advertising
Accountancy fees
Repairs
Bank charges and interest
Depreciation of buildings
Deprecialion of fixtures and fittings
Depreciation of office equipment
8,069
46.136
1,875
225
1,217
1.897
2.070
929
517
529
3,742
3.741
45,833
2,003
320
1,097
983
1,491
988
2,637
69
2,675
600
900
900
1,826
60
12,020
1,278
240
83,530
100
12,020
1,115
279
76,851
£18,87512021 .' £13,377) of the above costs are altributable to restricted funds and £64,655
(2021.. £63,474} were altributable to unrestricted funds.
Allocation of support Costs
Support costs are costs in respect of bank fees paid during the year of £6012021.. £1001 together
with governance costs in relation to independent examiner's fees of £90012021= £9001. Support
¢osts are allocated to charitable activities.
Governance costs
2022
2021
Trustees, remuneration
Trustees, expenses
Independent examiner's remuneration {in¢luding expenses
and benefits in kind}
900
900
900
900
Net incomel{expenditure) for the year
Net incomel(expenditure) is stated after charging l (crediting)..
2022
2021
Depreciation of tangible fixed assets
13,538
The notes on pages 9 to 15 form part of these financlal statements.
12
13,414

Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2022
10 Independent examinerfs remuneration
The independent examiner's remuneration amounts to £900 {2021'. £9001.
11 Trustees. and key management personnel remuneration and expenses
The trustees neither received nor waived any remuneration during the year {2021.- £Nil).
The total amount of employee benefi'ts received by key management personnel is
£nil12021 £nill. Key management personnel are considered lo comprise the trustees.
No (2021- none) trustees are accruing pension arrangemenls.
The trustees did not have any expenses reimbursed during the year {2021- £nil).
12 Staff costs and employee benefits
The average monthly number of employees and full time equivalenl during the year was as
follows..
2022
2021
Charitable activities
The total staff costs and employee benefits were as follows..
2021
2020
Wages and salaries
46,136
46,136
45,833
45,833
13 Staff costs and employee benefits (continued)
No employees received total employee benefits of more than £60,000.
The notes on pages 9 to 15 form part of these financial statements,
13

Rathkeltair Cross Communlty Play Group
Notes to the Financial Statements
Year Ended 31 March 2022
14 Tangible fixed assets
Land and
buildings
Fixtures
and
rittings
Office
Equipment
Total
Cost or valuation:
At 1 April 2021
Additions
300,507
12,539
1,256
1,489
314,535
1.340
Disposals
At 31 March 2022
300,507
13,795
1.573
315,875
Depreciation:
At 1 April 2021
Charge for the year
Al 31 March 2022
Net book value:
Al 31 March 2022
Al 31 March 2021
47,464
12,020
59,484
7,234
1,278
8,512
374
240
614
55,072
13,538
68,610
241,023
253,043
5,283
5,305
959
247,265
259,463
The net book value of land and buildings comprised..
2022
2021
Land and buildings..
Buildings
241,023
241,023
253,043
253,043
15 Debtors
2022
2021
Other debtors
16 Creditors: amounts falllng due withln one year
2022
2021
Accruals
PAYE Creditor
other Creditors
900
204
290
1,394
1,800
212
290
2,302
The notes on pages 9 to 15 fonn part of these financlal statements.
14

Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2022
17 Fund reconciliation
Balance
at1
April
2021
Balance
at31
March
2022
Unrestricted Fundg
Income Expenditure Transfers
General Funds
20,212 58,261
(64,655}
13,818
Balance
at1
Aprll
2021
Balance
at31
March
2022
Restricted Funds
Income Expendlture Transfers
HSCB Grant
HSCB Grant
Lottery Grant
Education Authority
Co Down Rural Community Network
245,962
7,080
3,874
1,246
{11,712}
(308)
{1,0621
15,2931
1500)
{18,8751
234,250
6,772
2,812
2,183
6,230
500
6,730
258,162
246,017
Fund descriptions
Unrestricted funds
Comprise funds that the trustees are free lo use in accordance with the charily's objectives.
Rèstrlcted funds
South Eastern Childcare Partnorship- This is a fund administered by The Health and Social
Care Board {HSCB) and used to construct a new portable classroom. The land upon which
the portable classroom is constructed has been leased from Down and Connor Diocesan Trust.
Big Lottery Fund This is a fund applied to buy new equipment and furniture for the newly
onstructed portable classroom.
Educatton Authority- This grant was issued to cover ICT Funding for the education restart
programme.
County Down Rural Community Network- This grant was issued to cover PPE funding.
18 Related Party Transactions
There were no related party transactions during the year.
The notes on pages 9 to 15 form part of these financial statements.
15