E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Charity registration number: 103681 Rathkeltair Cross Community Play Group Financial Statements Year Ended 31 March 2024 KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick BT30 6BW
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Financial Statements Year ended 31 March 2024 Contents Page Charity Reference and Administrative Details Trustees, Annual Report Independent examiner's report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-15
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Charity Reference and Administrative Details Year Ended 31 March 2024 Charity registration number 103681 Trustee Board l Management Committee Monica McAlister ffrustee) Catherine Turley (Trustee) Deidre Cusack (Trustee) Emer Madine (Chairperson) 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.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Year Ended 31 March 2024 Trustees. Annual Report The Trustees present their annual report and the financial statements of the charity for the year ended 31 March 2024. 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 Sin the year end were as follows.. Monica McAlister (Trustee) Catherine Turley (Trustee) Deidre Cusack (Trustee) Emer Madine (Chairperson) Ann Marie Boyle (Treasurer) Marie Sloan (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 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 hventy-five-year lease for the land adjant 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 re1ve 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 Rathkeltair cross community Preschool has had a very enjoyable and productive year. We have celebrated our 25th Anniversary with a lebratiOn which includes past and present pupils, parents. staff and committee members. We have been fortunate in accessing funding solely to target our areas of need for the children. Our staff team continues to be committed and eager to support and educate the children of our community and their families. Financial review {including 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 £19,890 (2023 deficit of: £18,120). At 31 March 2024. the total funds of the charity amounted to £221,825 (2023: £241,715) comprising restricted funds of £218,709 (2023. £234,184) and unrestricted funds of £3,116 (2023: £7.531).
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Year Ended 31 March 2024 Trustees. Annual Report 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. 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 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 Practi). The law applicable to 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 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 conrn 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 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 (Northem 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. 1810812025 Signed on behalf of the board of trustees on E Madine Emer Madine Chairperson
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Year Ended 31 March 2024 Independent Examinerfs Report to the Trustees of Rathkeltair Cross Community Play Group I report on the accounts of the charity for the year ended 31 March 2024 which are set out on pages 3to15. Respective responsibilities of trustees 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 (Northem 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. 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 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 with the accounting requirements of the Charities Act 4. That there is further infomiation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no cOnmS 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. Kps KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick BT30 6BW Date: 1910812025
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Statement of Financial Activities Year Ended 31 March 2024 2024 Unrestricted Restricted funds funds 2023 Total Total Note Funds Donations and grants Charitable activities Income from generating funds Investment income Total income 33,914 10,902 10,889 44,803 10,902 56,698 8,590 44,822 10,889 55,711 65,296 Expenditure on: Raising funds Charitable activities Total expenditure 49,237 49,237 26,364 26,364 75,601 75,601 83,416 83,416 Net funds l (deficit) (4,415) (15,475) (19,890) (18,120) Transfer from restricted funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 17 4,415 15,475 19,890 18,120 17 17 7,531 3,116 234,184 241,715 218,709 221,825 259,835 241,715 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 forni part of these financial statements.
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Balance Sheet Year Ended 31 March 2024 2024 2023 Note Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 14 221,320 234,381 15 436 8,405 8,841 1,507 7,334 241,715 2,003 2,003 1,498 505 221,825 Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year Net assets 16 221,825 241,715 Charity Funds Unrestricted funds Restricted funds Total charity funds 17 17 17 3,116 218,709 221,825 7,531 234,184 241,715 2410412025 Signed on behalf of the board of trustees on A M Boyle Ann Marie Boyle Treasurer The notes on pages 9 to 15 forni part of these financial statements.
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Notes to the Financial Ststements Year Ended 31 March 2024 Summary of significant accounting policies (a) General infonnation 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) (Charities SORP (FRS 102)), Charities Act (Northern Ireland) 2008 and UK Generally Accepted Practi. 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 conrn 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 cUencY of the charity and rounded to the nearest The significant accounting policies applied in the preparation of these financial statements are set out below. These policies 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 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. (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 obtained, then income is deferred until those conditions are fully met or the fulfilment 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 fundraising events. Income is received in exchange for supplying goods and ServIS 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 Department of Finance in respect of the construction of the community ntre. The notes on pages 9 to 15 forni part of these financial statements.
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Notes to the Financial Ststements Year Ended 31 March 2024 Income from government and other grants are recognised at fair value when the charity has entitlement after any perfomiance 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 charitable activities and include Offi costs and governan costs. They are incurred directly in administration of the objects of the charity. Vthere 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 reSoUrS The analysis of these costs is included in note 6. (fj Tangible 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 its expected useful life as follows.. Leasehold land and buildings Fixtures and fittings Office Equipment 40A straight line 200h reducing balance 20 % reducing balance (gl 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 UnrtaIntieS 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 notes on pages 9 to 15 forni part of these financial statements. 10
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Notes to the Financial Ststements Year Ended 31 March 2024 statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. Income from donations and grants 2024 2023 Donations and other Grants Education Authority Early Years Funding Job Retention Scheme Grants Other Rural Community Network 3,427 41,376 20 56,678 44,803 56,698 Income from donations and grants was £44,803 (2023.. £56,698). £10,889 (2023.. £9,175) was attributed to restricted funds and £33,914 {2023.' £47,523) was attributable to unrestricted funds. Income from charitable activities 2024 2023 Childcare income 10,902 10,902 8,590 8,590 Income from charitable activities was attributable to unrestricted funds. Income from generating funds 2024 2023 Fundraising events Other Income from fundraising events was £Nil (2023: £Nil). £Nil (2023.. £Nil) was attributable to restricted funds and £Nil (2023.. £Nil) was attributable to unrestricted funds. 5 Income from investments 2024 2023 Bank interest received Income from investments was attributable to unrestricted funds. The notes on pages 9 to 15 forni part of these financial statements.
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Notes to the Financial Ststements Year Ended 31 March 2024 Analysis of expenditure on charitable activities 2024 2023 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 1,436 46,318 2,009 5,612 47,084 1,906 1,162 1,595 444 1,126 1,153 283 4,093 862 960 988 111 12,020 818 223 75,601 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 £26,364 (2023.. £21,008) of the above costs are attributable to restricted funds and £49,237 (2023.. £62,408) were attributable to unrestricted fvnds. Allocation of support costs Support costs are costs in respect of bank fees paid during the year of £111 (2023.. £114) together with governance costs in relation to independent examiner's fees of £960 (2023: £960). Support costs are allocated to charitable activities. Governance costs 2024 2023 Trustees, remuneration Trustees, expenses Independent examinerfs remuneration (including expenses and benefits in kind) 960 960 960 960 Net incomel(expenditure) for the year Net incomel(expenditure) is stated after charging l (crediting).. 2024 2023 Depreciation of tangible fixed assets 13,061 13,322 The notes on pages 9 to 15 forni part of these financial statements. 12
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Notes to the Financial Ststements Year Ended 31 March 2024 10 Independent examinerfs remuneration The independent examinerfs remuneration amounts to £960 {2023: £960). 11 Trustees. and key management personnel remuneration and expenses The trustees neither received nor waived any remuneration during the year (2023.. £Nil). The total amount of employee benefits received by key management personnel is £nil (2023 - £nil). Key management personnel are considered to comprise the trustees. No (2023 - none) trustees are accruing pension arrangements. The trustees did not have any expenses reimbursed during the year (2023 - £nil). 12 Staff costs and employee benefits The average monthly number of employees and full time equivalent during the year was as follows= 2024 2023 Charitable activities The total staff costs and employee benefits were as follows.. 2024 2023 Wages and salaries 46,318 46.318 47,084 47,084 13 Staff costs and employee benefits (continued) No employees received total employee benefrts of more than £60,000. The notes on pages 9 to 15 forni part of these financial statements. 13
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Notes to the Financial Ststements Year Ended 31 March 2024 14 Tangible fixed assets Land and buildings Fixtures and fittings Office Equipment Total Cost or valuation: At 1 April 2023 Additions 300,507 13,795 2,011 316,313 Disposals At 31 March 2024 300,507 13,795 2,011 316,313 Depreciation: At 1 April 2023 Charge for the year At 31 March 2024 Net book value: At 31 March 2024 71,504 12,020 83,524 9,535 818 10,353 893 223 1,116 81,932 13,061 94,993 216,983 229,003 3,442 4,260 895 221,320 234,381 At 31 March 2023 1,118 The net book value of land and buildings comprised" 2024 2023 Land and buildings: Buildings 216,983 216,983 229,003 229,003 15 Debtors 2024 2023 Other debtors 436 436 16 Creditors: amounts falling due within one year 2024 2023 Accruals PAYE Creditor Other Creditors 900 308 290 1,498 900 317 290 1,507 The notes on pages 9 to 15 forni part of these financial statements. 14
E-sign ID.. 3a4d3096-6a32-4111-bfOS-c6198b3ae532 Rathkeltair Cross Community Play Group Notes to the Financial Ststements Year Ended 31 March 2024 17 Fund reconciliation Balance Balance at31 March 2024 Unrestricted Funds April 2023 Income Expenditure Transfers General Funds 7,531 44,822 (49,237) 3,116 Balance at1 April 2023 Balance at31 March 2024 Restricted Funds Income Expenditure Transfers HSCB Grant HSCB Grant Lottery Grant DOH Grant Education Authority 222,538 6.464 1.962 (11,712) (308) (680) (2,709) (10,955) (26,364) 210,826 6,156 1,282 2,709 3,220 8,180 234.184 10,889 445 218,709 Fund descriptions Unrestricted funds Comprise funds that the trustees are free to use in accordance with the charity's objectives. Restricted 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 Di0san Trust. Big Lottery Fund - This is a fund applied to buy new equipment and furniture for the newly constructed portable classroom. Education Authority - This grant was issued to cover speech and language therapy funding and to meet special needs requirements. DOH Fund 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 notes on pages 9 to 15 forni part of these financial statements. 15
This Documenl has been gn with a Se¢U ele¢trMi¢ Signatya E-&gn. Envelope Details Rathkeltar Cr0&8 Comrnunty Haygroup Atrxjunts Year End 31 March 2024 Author KPS linfo@kpstafX).ukl Envelope Crtated on Thu. 17 Apr 2025 16..23..38 Erwelope10 3a4d3096-6a324111-bfOl9sb3ae532 Document Details Rathkeltwr Cross Communty_Playgroup_Accourts YE 31.03.2W24 for signing.PKlf.pdf Dlgltal Nngarprlnt 8s898d-9s97486a.9872-g841d41(I36 Documenl Signers starJClick the QR C<th to¥ivwsignattMe intty)n*ion Name Ann Marle Bo Emall ann marie mcdhone@hotrnal.(x)m Statu5 SIGNED atThu. 24 Apr 2025 10..17".39 BSTI+01} &gnature Fingerprint Name Emer Madlne Emall ÈmainÈ5@ouknkthm Statu5 SIGNED al Mon. 18 Aug 2025 16..17..07 BSTl+01(KII &gnature Fingerprint 12a6sed124lcabl8.JO2I4dd6Lk92 Name KPS Email k5tnyth@kp5Ga.Go.uk Statu5 SIGNED atTue. 19 Aug 2025 0927..37 &STl401(M)I &gnature Fingerptint 9b9409a9.a4b1481&b6trfr30189fee(XI9d Documenl Hisiory Tu8, 19 Aug 2025 09'.27:38 KPS Signed the Docurnenl IIP.. 1512.227.I<M)I Mon, 18 Aug 2025 16:17:07 Emer Madlne Signed the tkthmem lip." 31.94.22.175) Thu, 24 Apr 2025 10:17:40 Ann Marie Boyle sign th8 Ocajrrnl IIP.. 86.136.196.711 ico. UKAS -legislation.gov.uk f- ISO 27(Kll Inlormatbn CL¥rrI55kner'5 Qkn
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