E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Charity registration number: 103681 Rathkeltair Cross Community Play Group Financial Statements Year Ended 31 March 2025 KPS Chartered Accountants Chartered Tax Advisers Registered Auditors 35 Irish Street Downpatrick BT30 6BW E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Financial Statements Year ended 31 March 2025 Contents Page Charity Reference and Administrative Details Truslees, Annual Report Independent examiner's report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 15 E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Charity Reference and Administrative Details Year Ended 31 March 2025 Charity registration number 103681 Trustee Board l Management Committee Monica McAlister (Trustee) Catherine Turtey {Trustee) Deidre Cusack {Trustee) Mary Sloan (Chairperson) Justin Newman (Treasurer) Nicola Connor {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.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Year Ended 31 March 2025 Trustees, Annual Report The Trustees present their annual report and the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions ofthe Statement of Recommended Practice {SORPI "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 (Trusteel Mary Sloan (Chairperson} Justin Newman (Treasurer) Nicola Connor (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 orienlalion, nalionalily, ethnic identity, political or religious opinion. To advan￿ the education of the beneficiaries by the provision of safe and satisfying group play, with the nght for parenlslcarers 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 Eady Years. The Trustees of the Diocese of Down and Connor provided the trustees of the Rathkeltair Cross Community Play Group with a twenty-fivtryear lease for the land adIa￿nt 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 perfomiance Rathkeltair Cross Community Playgroup has had a very productive year. We received a funding granl which extended our inclusive outdoor play area. With the support and help of our parents, families and committee who organised a very SUC￿$sful quiz nighl. The money raised has funded an educational farm trip for the children. We have also provided sensory experiences for our children through purchasing play resources lo meet the individual needs of the children. We continue to support children wilh additional needs and provide a much needed provision within our community. 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 £2,591 12024 deficit of.. £19,890). At 31 March 2025, the total funds of the charity amounted to £219,234 12024.. £221,825) comprising restricted funds of £208,672 (2024.. £218,709) and unrestricted funds of £10,56212024'. £3,116). E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Year Ended 31 March 2025 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 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 truslees 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 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 resour￿$ 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 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 delection of fraud and other irregularities. 2110512026 Signed on behalf of the board of trustees on M Sloan Mary Sloan Chairperson E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Year Ended 31 March 2025 Independent Examiner's Report to the Trustees of Rathkeltair Cross Community Play Group I report on the accounts ofthe charity for the year ended 31 March 2025 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}Ib) 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 6519)(bl 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 information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have cornpleted my examination and have no concerns in respect of the matters (1) to14) listed above and, in connection with following the Directions of the Charity Commission for Northem 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.. 2110512026 E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Statement of Financial Activities Year Ended 31 March 2025 2025 Unrestricted Restricted funds funds 2024 Total Total Note Funds Donations and grants Charitable activities Income from generating funds Investment income Total income 47,438 11,103 13,364 60,802 11,103 44,803 10,902 310 58,851 310 72,215 13,364 55,711 Expenditure on: Raising funds Charitable activities Total expenditure 74,806 74,806 75,601 75,601 51,405 23,401 Net funds I (deficit 7,446 110,037) {2,591) (19,890) Transfer from restricted funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 17 17 17 3,116 10,562 218,709 221,825 208,672 219,234 241,715 221,825 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 financial ststements. E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Balance Sheet Year Ended 31 March 2025 2025 2024 Note Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 14 211,264 221,320 15 10,120 10,120 2,150 7,970 219,234 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 morè than on8 year Net assets 16 219,234 221,825 Charity Funds Unreslricted funds Restricted funds Total charity funds 17 17 17 10,562 208,672 219,234 3,116 218,709 221,825 2110512026 Signed on behalf of the board of trustees on J Newman Justin Newman Treasurer The notes on pages 9 to 15 form part of these financial ststements. E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Notes to the Financial Statements Year Ended 31 March 2025 Summary of significant accounting policies la) General infomiation 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 accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP IFRS 102)), Charities Act (Northern Ireland) 2008 and UK Generally AC￿pted 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 slalements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial slatemenls are presenled in sterling which is the funclional currency of the charily and rounded to the nearesl 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 otheNise stated. Ib) 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. Ic) Income recognition All incoming resources are included in the Statement of Financial Activities ISOFAI 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 lo be recognised the charily 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 performan￿ 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 il is probable thal they will be fulfilled. No amount is included in the financial statements for volunteer time in line with the SORP IFRS 1021. 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 seNices 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 ￿ntre. The notes on pages 9 to 15 form part of these financial ststements. E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Notes to the Financial Statements Year Ended 31 March 2025 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. Id) 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. le) 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. Where 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. lfj Tangible fixed assets Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulaled 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 40h straight line 20 % reducing balan 200kn reducing balan Ig) 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 notes on pages 9 to 15 form part of these financial ststements. 10 E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Notes to the Financial Statements Year Ended 31 March 2025 statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going GOn￿rn. Income from donations and grants 2025 2024 Donations and other Grants Education Authority Early Years Funding Job Retention Scheme Grants Other Rural Community Network 2,436 58,366 3,427 41,376 60,802 44.803 Income from donations and grants was £60,802 (2024.. £44,803). £13,36412024.' £10,889} was attributed to restricted funds and £47,43812024.' £33,914) was attributable to unrestricted funds. Income from Charitable activities 2025 2024 Childcare income 11,103 11,103 10,902 10,902 Income from charitable activities was attributable to unrestricted funds. Income from generating funds 2025 2024 Fundraising events other Income from fundraising events was £Nil {2024'. £Nil). £Nil12024.' £Nill was attributable to restricted funds and £Nil (2024.. £Nil) was attributable to unrestricted funds. 5 Income from investments 2025 2024 Bank interest received 310 310 Income from investments was attributable to unrestricted funds. The notes on pages 9 to 15 form part of these financial ststements. E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Notes to the Financial Statements Year Ended 31 March 2025 Analysis of expenditure on charitable activities 2025 2024 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 2,315 44,625 773 1,436 46,318 2,009 1,179 1,254 1,701 778 748 450 4,584 1,160 960 616 110 12,020 1,354 179 74.806 1,162 1,595 444 1,126 1,153 283 4,093 862 960 988 111 12,020 818 223 £23,401 {2024.' £26,364) of the above costs are attributable to restricted funds and £51,405 (2024.. £49,237) were attributable to unrestricted fvnds. Allocation of support costs Support costs are costs in respect of bank fees paid during the year of £11012024.. £1111 together with governance costs in relation to independent examiner's fees of £960 (2024.. £9601. Support costs are allocated to charitable activities. Governance costs 2025 2024 Trustees, remuneration Trustees, expenses Independent examiner's remuneration (including expenses and benefits in kind} 960 960 960 960 Net incomel(expenditure} for the year Net incomel(expenditurel is slated after charging I Icrediting)= 2025 2024 Depreciation of tangible fixed assets 13,553 13,061 The notes on pages 9 to 15 form part of these financial ststements. 12 E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Notes to the Financial Statements Year Ended 31 March 2025 10 Independent examiner's remuneration The independent examiner's remuneration amounts to £96012024.. £960). 11 Trustees. and key management personnel remuneration and expenses The trustees neither re￿iVed nor waived any remuneration during the year (2024.. £Nil). The total amount of employee benefits received by key management personnel is £nil (2024 - £nil). Key management personnel are considered to comprise the trustees. No12024- none) trustees are accruing pension arrangements. The trustees did not have any expenses reimbursed during the year12024- £nil}. 12 Staff costs and employee benefits The average monthly number of employees and full time equivalent during the year was as follows.. 2025 2024 Charitable activities The total staff costs and employee benefits were as follows: 2025 2024 Wages and salaries 44,625 44,625 46,318 46,318 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 ststements. 13 E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Notes to the Financial Statements Year Ended 31 March 2025 14 Tangible fixed assets Land and buildings Fixtures and fittings Office Equipment Total Cost or valuation: At 1 April 2024 Additions 300,507 13,795 3,497 2,011 316,313 3,497 Disposals At 31 March 2025 300,507 17,292 2,011 319,810 Depreciation: At 1 April 2024 Charge for the year At 31 March 2025 Net book value: At 31 March 2025 83,524 12,020 95,544 10,353 1,354 11,707 1,116 179 1,295 94,993 13,553 108,546 204,963 216,983 5,585 3,442 716 211,264 221,320 At 31 March 2024 895 The net book value of land and buildings comprised.. 2025 2024 Land and buildings.. Buildings 204,963 204,963 216,983 216,983 15 Debtors 2025 2024 Other debtors 16 Creditors: amounts falling due vlithin one year 2025 2024 Accruals PAYE Creditor Other Creditors 1,860 900 308 290 1,498 290 2,150 The notes on pages 9 to 15 form part of these financial ststements. 14 E-sign ID.. e904aca(V46944632-98fe-a7WIOo￿82 Rathkeltair Cross Community Play Group Notes to the Financial Statements Year Ended 31 March 2025 17 Fund reconciliation Balance at1 April 2024 Balance at31 March 2025 Unrestricted Funds Income Expendlture Transfers General Funds 3,116 58,851 {51,4051 10,562 Balance at1 April 2024 Balance at31 March 2025 Income Expenditure Transf8rs Restricted Funds HSCB Grant HSCB Grant Lottery Grant DOH Grant Education Authority 210,826 6,156 1,282 {11,7121 13081 16801 18341 (9,8671 {23,4011 199,114 5,848 602 834 445 12,530 218,709 13,364 3,108 208,672 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 Diocesan 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 form part of these financial ststements. 15 ¥esign This DDCUrn8nt has b88n Sign8dNvith a$leurèdèttninie Sigtsèturèvia E-sign. Envelope Details TIMe Rathkettair Cioss COMM￿nitY Haygroup Author KPS linlD@Wsca.co.uk Envelope cr￿ted o Tug, 19 May2026 15'.Q8.'38 Envelope ID e904ae￿.46g44£22.98fe.B7￿0￿6B2 Document Details Tme Ralhkettair_CrosLComTnuTrity_PlaygroupJwOu￿llYear End_31_MarchS025_for_Signing.￿( Dloltal Flnyerprfni b323a11a48a>4th&810p23aèffth6b97 Document Signers ScanlCkkth80R Cod8tovwJ slonatuie Infoimalion Narne Ernall jugtin.newman.66@OO09￿mai1.coM NED alThu, 21 May2026 14".13."47 8STl*01WI gnat￿￿ Flngerprfni 7d94806d4b97-44b4-bgb142086da8¢4e9 NAme Ernall rnary1985@hDtrnail c(Luk stalus SIGNED atThu, 21 May2026 13..43'.32 8STl*01WI gnatu￿ Flngerprfni 219edo*-b08￿[m&aer&s864e36222eS NBme KPS Ernail kSffl￿h@kp&(a.co.uk StAIUS SIGNED atThu, 21 May 2026 14'.19.'25 BSTI*01￿} &gnaturp Fingqrprinl 987b78lB4Y14W￿9I￿I-￿2o7Q7dCe￿b4 Document History Thu, 21 Nay2026 14.'19'.25 KPS Signed Ihe Dc