E-slgn ID= 347abffd-73dO-4da3-6aè2-OObèbdb38dd3
Charity registration number: 103681
Rathkeltair Cross Community Play Group
Financial Statements
Year Ended 31 March 2023
KPS Chartered Accountants
Chartered Tax Advisers
Registered Audilors
35 Irish Street
Downpatrick
BT30 6BW

E-sign ID: 347abffd-73d04da3-8ae2-OOb8bdb38dd3
Rathkeltair Cross Community Play Group
Financial Statements
Year ended 31 March 2023
Contents
Page
Charity Reference and Administrative Details
Trustees, Annual Report
Independent examiner's report
Statement of Financial ALrtivities
Balance Sheel
Notes to the Financial Statements
9-15

E-sign ID.. 347abffd-73dO-4da3.8ae2-OObebdb38dd3
Rathkeltair Cross Community Play Group
Charity Reference and Administrative Details
Year Ended 31 March 2023
Charlty reglstration number
103681
Trustee Board l Management Committee
Monica McAlister (Trustee)
Catherine Turley (Trustee)
Deidre Cusack (Trustee)
Emer Madine {ChairpersonJ
Ann Marie Boyle (Treasurer)
Marie Sloan (Secretary)
Independent Examiner
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW
Bankers
Danske Bank
49-51 Market Street
Downpatrick
BT30 6LX

E-sign ID.. 347ablld-73dO-4da3-8ae2-QObabdb38dd3
Rathkeltair Cross Community Play Group
Year Ended 31 March 2023
Trustees, Annual Report
The Trustees present their annual report and the financial statements of the charity for the year
ended 31 March 2023. The trustees have adopted the provisions of the Statement of Recommended
Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report
and financial statements of the charity.
Trustees of the charity
The trustees who have served during the year and since the year end were as follows..
Monica McAlister (Trustee)
Catherine Turley (Trustee)
Deidre Cusack (Trustee)
Emer Madine Kchairperson)
Ann Marie Boyle (Treasurer)
Marie Sloan (Secretary)
Objectlves and actlvlties
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,
politica5 or religious opinion. To advance the education of the beneficiaries 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 Trustees 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 adjacent to St Brigids, Church.
During 2017 with funding provided by the 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 parents 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.
Public benefit statement
The charity has 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 performance
Another successful year can be reported by the trustees of Rathkeltair Cross Community Play
Group. Various activitie8 were held covering a wide range of educational themes. A strict financial
regime ensures that we are able to 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.
Flnancial review (Inctuding reserves policy)
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 £18,120 (2022 deficit of.. £18,539). At 31 March 2023. the total funds of the charity amounted
to £241,715 (2022: £259,835) Comprising restricted funds of £234,184 (2022.. £246,017) and
unrestricted funds of £7,531 (2022= £13.818).
Reserves Policy
We continue our policy of sound financial control. This pLIlicy is designed to build up a healthy
reserve to provide at least 3 monlhs running costs in reserve.

E-sign ID.. 347abffd-73dO-4da3-8ae2-OObebdb38dd3
Rathkeltalr Cross Community Play Group
Year Ended 31 March 2023
Trustees, Annual Report
Plans for future perlods
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 statement
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 Practice).
The law applicable to charities in Northem 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 102);
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements;
prepare the financial statements 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 at any time the fsnancial position ofthe 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 other irregularities.
2810212024
Signed on behalf of the board of trustees on
E Madine
2810W2024 13.'04.'00
Emer Madine
Chairperson

E-sign ID.. 347abttd-73dO-4da3-8a82-OObebdb38dd3
Rathkeltair Cross Community Play Group
Year Ended 31 March 2023
Independent Examiner's Report to the Trustees of Rathkeltalr Cross Community Play Group
I report on the accounts of the charity for the year ended 31 March 2023 which are set out on pages
3to15.
Respective responsibilities of trustees and examlner
As the charity's trustees you are responsible for the preparation of the accounts in accordan￿ with
the Charities Act (Northern Ireland) 2008.
It is my responsibility to..
examine the accounts under section 65 of the Charitieb Act (Northern Ireland) 2008;
follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under section 65(9)(b) of the Charities Act., and
state whether particular matters have come to my attention.
Ba8is 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 accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65{9)(b) of the Charities Act.
My 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-
1. That accounting records were not kept in accordance with section 63 of the Charities Act
2. That the accounts do not accord with those accounting records
3, That the accounts do not comply wÉth 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 ifi 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.
0212024 09'.37..56
KPS Chaitered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW
Date.. 2910212024

E-slgn ID-. 347abffd-73dO-4da3-8ae2-OObebdb38dd3
Rathkeltair Cross Community Play Group
Statement of Financial Activlties
Year Ended 31 March 2023
2023
Unrestricted Restricted
funds
funds
2022
Total
Total
Note
Funds
Donations and grants
Charitable activities
Income from generating funds
Investment income
Total income
47,523
8,590
9,175
56,698
8,590
55,118
9,214
639
20
64,991
56,121
9,175
65,296
Expenditure on:
Raising funds
Charitable activities
Total expenditure
62.408
62,408
21,008
21,008
83,416
83.416
83,530
83,530
Net funds l (deficit)
{6,287}
(11,833) (18,120)
(18,539)
Transfer from restricted
funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
17
6,287
11,833
18,120
18,539
17
17
13,818
7,531
246,017 259,835
234,184 241,715
278,374
259,835
All income derives from continuing activities.
The statement of financial activities includes all gains and Icsses recognised in the year.
The note8 on pages 9 to 15 form part of these financlal statements.

E-Si9n ID.. 347abttd-73d04da3.8ae24)Obebdb38dd3
Rathkeltair Cross Community Play Group
Balance Sheet
Year Ended 31 March 2023
2023
2022
Note
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
14
234,381
247,265
15
436
8,405
8,841
1,507
7,334
241,715
13,964
13,964
1,394
12,570
259,835
Creditors: amounts falllng due within one year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one ye¥r
Net assets
16
241,715
259,835
Charity Funds
Unrestricted funds
Restricted funds
Total charity funds
17
17
17
7,531
234,184
241715
13,818
246,017
259,835
2810212024
Signed on behalf of the board of trustees on
A M Boyle
28102r2024 17'.16."IB
Ann Marie Boyle
Treasurer
The notes on pages 9 to 15 form part of these financial statements.

E-sign ID.. 347abffd-73dO-4da3-8ae2-OOb8bdb38dd3
Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2023
Summary of significant accounting policies
(a) General infomiation and basls of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements
have been prepare.d in accordance with Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charilies preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)
(Charities 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 it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern 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 o.. the charity and rounded to the nearest
The significant accounting policies applied in the preparation of these financial statements are
set out below. These poliLies have been consistently applied to all years presented unless
otherwise stated.
(b) Funds
Unrestricted 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 vr which have been raised by the charity for particular purposes. The cost
of raising and adminisLering such funds are charged againstthe specific fund. The aim and use
of each restricted fund is set out in the notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the
charity is legally entitled 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 this requires a
level of performance before entitlement can be obtaired, then income is deferred until those
conditions are fully met or the fU￿lIment of those Conditions is within the control of the charity
and it is probable that 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 frjndraising events. Income is
received ii) exchange forsupplying goods and services in orderto 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 Departmenl of Finance in respect of the construction of the community centre.
The notes on pages 9 to 15 fomi part of these financial statements.

E-sign ID.. 347abffd-73d04da3-8ae2-OObgbdb38dd3
Rathkeltair Cross Communlty Play Group
Notes to the Financial Statements
Year Ended 31 March 2023
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 entitlement is not met then these
amounts are deferred.
(d) Expenditure recognition
All expenditure is accounted 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 to make payments to third parties, it 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 the playgroup
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
(e) Administration costs allocation
Administration costs are those that assist the work of the charity but do not directly represent
haritable activities and include office costs and governance costs. They are incurred directly
in administration of the objects of the charity. Where administration costs cannot be directly
attributed to particular he.adings 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.
(fj Tanglble fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated
depreciation and accumulated impairment losses. Cost includes costs directly attributable to
making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost,
less estimated residual value. of each asset on a systematic basis over tts expected useful life
as follows=
Leasehold land and buildings
Fixtures and fittings
Office Equipment
4°h straight line
20°/0 reducing balance
20ts10 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 trustees have considered the level of funds held and
the expected level of income and expenditure for 12 months from authorising these financial
The note8 on pages 9 to 15 form part of these financlal statements.
10

E-sign ID.. 347abffd-73d04da3-8ae2-OObebdb38dd3
Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2023
statements. The budgeted income and expenditure is sufficient with the level of reseNes for
the charity to be able to continue as a going concern.
Income from donations and grants
2023
2022
Donations
Education Author ty
Early Years Funding
Job Retention Scheme Grants
Other
Rural Community Network
20
56,678
200
44.530
4,527
5,284
77
500
56,698
55,118
Income from donations and grants was £56,698 (2022.. £55,118). £9,175 (2022: £6,730) was
attributed to restricted funds and £47,523 (2022: £48,388) was attributable to unrestricted
funds.
Income from charitable activities
2023
2022
Childcare income
8,590
8,590
9,214
9.214
Income from charitable activities was attributable to unrestricted funds.
Income fi om generating funds
2023
2022
Fundraising events
Other
639
639
Income from fundraisinq events was £Nil (2022: £639). £Nil (2022: £Nil) was attributable to
restricted funds and £Nil (2022.. £640) was attributable to unrestricted funds.
S Income from investments
2023
2022
Bank interest received
20
20
Income from investments was attributable to unrestricted funds.
The notes on pages 9 to 15 fomi part of these flnancial statements.
11

E-sign ID.. 347abffd-73dO-4da3-8ae2-OObabdb38dd3
Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2023
Analysis of expenditure on charitable activities
2023
2022
Equipment I materials
Wages and salaries
Staff Pensions
Staff training
Rent and rates
Light, heat and power
Insurance
Telephone
Early years support
Printing & Postage
Sundry expenses
Legal & professional
Accountancy fees
Repairs
Bank charges and interest
Depreciation of buildings
Depreciation of fixtures and fittings
Depreciation of office equipment
5,612
47,084
1,906
8,069
46,136
1,875
225
1.217
1,897
2,070
929
517
529
3,742
1,154
2,140
1,410
1,122
677
559
4,379
1,393
960
1,584
114
12,020
1,023
279
83,416
900
1,826
60
12,020
1,278
240
83,530
£21.008 (2022.. £18,875) of the above costs are attributable to restricted funds and £62,408
(2022= £64,655) were attributable to unrestricted funds.
Allocation of support costs
Support costs are costs in respect of bank fees paid during the year of £114 {2022.. £60) together
with governance. costs in relation to independent examiner's fees of £960 (2022= £900>. Support
costs are allocated to charitable activities.
Governance costs
2023
2022
Trustees, remuneration
Trustees, expenses
Independent examiner's remuneration (including expenses
and benefits in kind)
960
960
goo
900
Net incomellexpenditure) for the year
Net incomel(expenditure) is stated after charging l (cre,.diting):
2023
2022
Depreciation of tangible fixed assets
13,322
The notes on pages 9 to 15 form part of these financial statements.
12
13,538

E-Si9n ID.. 3478blfd-73dO-4da3-8a824)Obebdb38dd3
Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2023
10 Independent examlner's remuneratlon
The independent examiner's remuneration amounts to £960 (2022: £900).
11 Trustees, and key management personnel remuneratlon and expenses
The trustees neither received nor waived any remuneration during the year (2022: £Nil).
The total amount of employee benefits received by key management personnel is
£nil (2022 - £nil). Key management personnel are considered to comprise the trustees.
No (2022- none) tru4.tees are accruing pension arrangements.
The trustees did not have any expenses reimbursed during the year (2022- £nil).
12 Staff costs and employee benefits
The average monthly number of employees and full time equivalent during the year was as
follows=
2023
2022
Charitable activities
The total staff costs and employee benefits were as follows:
2023
2022
Wages and salaries
47.084
47,084
46,136
46,136
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

E-S1gn ID: 347abffd-73dO-4da3-8ae2-OObebdb38dd3
Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2023
14 Tanglble fixed assets
Land and
buildings
Fixtures
and
fittings
Office
Equipment
Total
Cost or valuation:
At 1 April 2022
Additions
300,507
13,795
1,573
438
315,875
438
Disposals
At 31 March 2023
300,507
13,795
2.011
316,313
Depreciation:
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value:
At 31 March 2023
At 31 March 2022
59,484
12,020
71.504
8,512
1,023
9,535
614
279
893
68,610
13,322
81,932
229,003
241,023
4,260
5,283
1,118
959
234,381
247,265
The net book value of land and buildings comprised..
2023
2022
Land and buildings=
Buildings
229.003
229,003
241,023
241,023
15 Debtors
2023
2022
Other debtors
436
436
16 Credltors: amounts falling due within one year
2023
2022
Accruals
PAYE Creditor
other Creditors
900
317
290
1,507
900
204
290
1,394
The notes on pages 9 to 15 form part of these financial statements.
14

E-sign ID.. 347abttd-73dO-4da3-8ag2-OObebdb38dd3
Rathkeltair Cross Community Play Group
Notes to the Financial Statements
Year Ended 31 March 2023
17 Fund reconciliation
Balance
at1
April
2022
Balance
at31
March
2023
Unrestrl¢ted Funds
Income Expend5ture Transfers
General Funds
13,818 56,121
(62,408)
7,531
Balance
at1
April
2022
Balance
at31
March
2023
Income Expenditure Transfers
Restrlcted Funds
HSCB Grant
HSCB Grant
Lottery Grant
Education Authority
234,250
6,772
2,812
2,183.
246,017
(11,712)
(308)
(850)
(8,138)
(21,008)
222,538
6,464
1,962
3,220
234,184
9,175
9,175
Fund descriptions
Unrestricted funds
Comprise funds that the trustees are free to use in ac( ordance with the charity's objectives.
Restr5cted funds
South Eastern Childcare Partnership- 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
constructed portable classroom.
Education Authorlty - This grant was issued to cover speech and language therapy funding
and to meet special needs requirements.
18 Related Party Transactions
There were no related party transactions during the year.
The notss on pages 9 to 15 form part of these financlal statements.
15