COMPANY REGISTRATION NUMBER: r41038678
CHARITY REGISTRATION NUMBER: NIC103782
Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Unaudited Financial Statements
31 August 2022
CLAREMOUNT
Chartered accountants
I b Brookmount Crescent
Omagh
Co Tyrone
BT78 5HG

Dungiven Community Pre-school Playgroup
Company Limlted by Guarantee
Financial Statements
Year ended 31 August 2022
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activitkes (including income and expenditure
account)
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
15
Notes to the detailed statement of financial activities
16

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Trustees, Annual Report Uncorporating the Director's Report)
Year ended 31 August 2022
The trusr¢¢s, who are also th¢ directors for the purposes of company law, present their report and the unaudited
financial statements of the charity for the year ended 31 Augusr 2022.
Reference and administrative details
Registered charity name
Dungiven Community Pre-school Playgroup
Charity registration number
NIC103782
Company registration number
N1038678
Principal office and registered
office
42a Mitchell Park
Dungiven
Co Derry
BT47 4LW
The trustees
Ms L McKeynolds
Ms L Mullin
Ms U O'Kane
Ms V Cassidy
Ms N R Ferris
Ms K Grieve
Ms G McKay
Ms F McLaughlin
Ms N O'Hara
Dr A Devlin Mullan
Mrs A O'Kane
Mrs CT Mullan
Mrs C Doran
Miss EO Craig
Mrs S Mccartney
(Resigned 18 November 2021)
(Resigned 18 November 2021)
(Resigned 18 November 2021)
(Resigned 18 November 2021)
(Resigned 18 November 2021)
(Appointed 18 November 2021)
{Appointed 18 November 2021)
(Appointed 18 November 2021)
{Appointed 18 November 2021)
(Appointed 18 November 2021)
(Appointed 18 November 2021)
Company secretary
Leanne Mullin
Independent examiner
Shaun McElhinney
Ib Brookmount Crescent
Omagh
Co Tyrone
BT78 5HG

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report) (coniinuedj
Year ended 31 August 2022
Structure? governance and management
The organisation is a charitable company, limited by guarantee, incorporated on 13 May 2000 and accepted as a
charity by HM Revenue & Customs on 10 July 2002. The company was established under a Memorandum of
Association which established the objects and powers of the charitable company and is governed under its
Articles of Association. In the event of the cornpany being wound up members are required lo contribute an
amount not exceeding £1.
The trustees of the charity, who are also directors, are dethiled on page l.
Objectives and aetivities
The charity operates a playgroup for pre-school children.
Achievements and performanee
The results for the year are contained in the financial statements.
Financial review
The organisation had another successful year in which the level of income received increased by 4.020/0.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small
companies exemption.
The trustees, annual report was approved on 26 April 202) and signed on behalf of the board of trustees by..
Ms L McReynolds
Trustee
Leanne Mullin
Charity Secreta

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Dungiven Community Pre-school
Playgroup
Year ended 31 August 2022
report to the trustees on my examination of the financial statements of Dungiven Community Pre-school
Playgroup ('the charity,) for the year ended 31 August 2022.
Responsibilitie5 and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for
the preparation of the financial statements in accordance with the requirements of Charities Act (Northern
Ireland) 2008 (the '2008 Act'} and the Companies Act 2006 {-the 2006 Act,). You are satisfied that the accounts
of the company are not required by charity or company law to be audited and have chosen instead to have an
independent examination.
Havintr satisfied myself that the accounts of the company are not required lo be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of the charity's financial
statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the
general Directions given by the Charity Commission for Northern Ireland under section 65(9){b) of the 2008 Act.
Independent examiner's statement
I have Completed my examination. I confirm that no matters have come to my <ittention in connection with my
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act;
or
the financial statements do not accord with those records. or
the financial statements do not comply with the accounting requirements of section 396 of the 2006
Act other than any requirement that the accounts give a "true and fair, view which is not a matter
considered as part of an independent examination,. or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
con
unders
that there are no other matters to which your attention should be drawn to enable a proper
ding of the accounts to be reached.
Shaun McElh
ney
Independent Ex
iner
I b Brookmount Crescen
Omagh
Co Tyrone
BT78 5HG

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Statement of Finallcial Activities
(including income and expenditure account)
Year ended 31 August 2022
2022
Restricted
funds
2021
Unrestricted
funds
Total funds
Total funds
Note
Income and endowments
Donations and legacies
Investment income
Other income
67,197
17
588
2,128
69J25
17
588
66,645
411
Total income
67,802
2,128
69,930
67,107
Expenditure
Expenditure on charitable activities
Total expenditure
65,018
2,128
67,147
61,362
65,018
2,128
67,147
61,362
Net income and net movement ill funds
2,784
2,783
5,745
Reconciliation of funds
Total funds brought forward
Total funds carried forivard
94,340
94,340
88,595
97.124
97,124
94,340
The statement of financial activitie8 includes all gains and10sses re¢ognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 6 to 13 form part of these financial statements.

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Statement of Financial Position
31 August 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
14
59,049
53,218
Current #ssets
Cash at bank and in hand
41,604
42,884
Creditors: amounts falling due within one year
Net current as5etS
15
3,530
1,762
38,074
41,122
Total assets less current liabilities
97,123
94,340
Iyet assets
97,123
94,340
Funds of the charity
Unrestricted funds
97,124
94.340
Total charity funds
17
97,124
94,340
For the year ending 31 August 2022 the charity was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small companies.
Directors, responsibilities-
The members have not required the company to obtain aTt audit of it5 financial statements for the year in
question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparalion of financial statements.
These financial statement5 have been prepared in accordance with the provisions applicable to companies subject
to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 26 April 2023, and
are signed on behalf of the board by..
Ms L McReynolds
Trustee
Tbe notes on pages 6 to 13 form part of these financial statements.

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 August 2022
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in Northern
Ireland and a registered charity in Northern Ireland. The address of the registered office is 42a Mitchell
Park, Dungiven. Co Derry, B T47 4LW.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting
Standard applicable in the UK and the Republic of Ireland,, the 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 SOIiP (FRS 102)) and the Companies
Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of
certain financial assets and liabilities and invesiment properties measured at fair value through income or
expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to conrinue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As SLtch, advantage has
been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash
flow statement ha5 been presented for the company.
(b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sour¢¢s of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and
are based on experience and other factors, including expectations of future events that are believed to be
reasonable under the circumstances. No judgements, accounting estimates or assumptions that have been
made by management will have a significant effect on the amounts recognised in the financial statements.

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the Financial Statements (eoniinue
Year ended 31 August 2022
Accounting policies (conlinued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the
terms of an appeal.
Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is entitled to
the income and the amount can be quantified with reasonable accuracy. The following specific policies are
applied to particular categories of income..
Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement
of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a
specific performance by the charity, are recognised when the charity becomes unconditionally entitled to
the grant.
Investment income is included when receivable.
Incoming resources from charitable trading activity are accounted for when earned.
Incoming resources from grants, where related to performance and specific deliverables, are accounted for
&$ the charity earns the right to ¢onsideration by its performance.
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT
which cannot be fully recovered, and is repi)rted as part of the expenditure to which it relates=
Costs of generating funds comprise the costs associated with attracting voluntary income and costs of
tradin(F for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can b¢ allocated directly to such activities and those
costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity lind include the audit fees and costs linked to the strategic management of rhe
charity.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the
use of the resource.
Tangible assets
All fixed assets are initially recorded at cost.

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the Financial Statements fconlillu¥dJ
Year ended 31 August 2022
Accounting policies (conlinued)
Depreelation
Depreciation is calculated so as to write off ihe cost or valuation of an asset, less its residual value, over the
useful economic life of that asset as follows..
Equipment
150/0 reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount
being estin]ated where such indicators exist. Where the carrying value exceeds the recoverable amount, the
asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting
date.
For the purposes of impaiment testing. when it is not possible to estimate the recoverable amount of an
individual asset, an estimate is made of the recoverable amount of the cash-generaiing unit to which the
asset belongs. The cash-generating unit is the smallest identifiable iyroup of assets that includes the asset
and oenerates cash inflows that largely independent of the cash inflows from other assets or groups of
assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefif from the
synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to
those units.
Financial instruments
A financial a55et or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any
related transaction costs.
Current assets and Current liabilities are subsequently measured at the cash or other consideration expected
to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably. the
investment is subsequently measured at fair value with change5 in fair value recognised in income and
expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for
an asset is deferred beyond normal business tern]s or financed at a rate of interest that is not a market rate,
in which case the asset is measured at the present value of the future payments discounted at a market rate
of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the
statement of financial activities, with the exception of hedginfj instruments in a designated hedging
relationship.

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the Financial Statements (eonlirtued)
Year ended 31 August 2022
Accounting policies (conlinued)
Financial inslruments (coniinuedj
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment
loss is recognised under the appropriate heading in the statement of financial activities in which the initial
gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are irEdividually
signifiLant, these are assessed individually for impairtnent. Other financial assets are either assessed
individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a
carrying amount of the financial asset that exceeds what the carrying amount would have been had the
impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related
service is provided. Prepaid contributions are recognised as an asset to the extent that Éhe prepayment will
lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date
in which the employees render the related service, the liability is measured on a discounted present value
basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
Limited by guarantee
The company is limited by Guarantee and does not have a share capital.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Voluntary Contributions
WELB
Grants receivable
4,050
48,024
15,123
4,050
48,024
17,251
2,128
67,197
2,128
69,325
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Donations
Voluntary Contributions
WELB
Grants receivable
2,606
58,870
3,173
2,606
58,870
5,169
1,996
64,649
1.996
66,645

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the FinancAal Statements (Continued)
Year ended 31 August 2022
Investment incon)e
Unrestricted Total Funds
Funds
2022
Unrestricted Total Funds
Funds
2021
Bank interest receivable
17
17
Other income
Unrestricted Total Funds
Funds
2022
Unrestricted
Funds
Total Funds
2021
Milk
588
588
411
411
Expenditure on eharitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Support costs
65,018
2,128
67,147
Unrestricted
Funds
Restricted
Funds
Total Funds
2021
Support costs
59,366
1,996
61,362
Expenditure on charitable activities by activity type
Total funds
2022
Total fund
2021
Support costs
Governance costs
67,147
67,147
61,362
10. Net income
Net income is stated after charging/{crediting)=
2022
2021
Depreciation of tangible fixed assets
2,099
1,070
11. Independent examination Cees
2022
2021
Fees payable to the independent examiner for:
Independent examination of the financial statements
840
840
12. Slaff costs
io-

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the Financial Statements (eonilnued)
Year ended 31 August 2022
12. Staff costs {conlinugd)
The average head count of employees during the year wa5 3 (2021- 3). The average number of full-time
equivalent employees during the year is analysed as follows..
2022
2021
Number of trustees
Number of playgroup staff
12
12
No employee received employee benefits of more than £60,000 during the year (2021.. Nil).
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by
the trustees.
14. Tangible fixed assets
Land and
buildings
Equipment
Total
Cost
At I September 2021
Additions
47,158
13,293
7,930
60,451
7,930
At 31 August 2022
Depreciation
At I September 2021
Charge for the year
Al 31 August 2022
Carrying amount
At 31 August 2022
At 31 August 2021
47,158
21,223
68,381
7,233
2,099
7,233
2,099
9,332
9,332
47,158
1,891
59,049
47,158
6,060
53,218
15. Creditors: amounts falling due within one year
2022
2021
Bank loans and overdrafts
Accruals and deferred income
433
1,329
3,530
3,530
1,762

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the Financial Statements (coniinued)
Year ended 31 August 2022
16. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans
was £450 (2021- £414).
17. Analysis of charitable funds
Unrestricted funds
At
I September 20
At
31 August 202
Income
Expenditure
General fitnds
94,340
67,802
(65,018)
97,124
At
I September 20
20
At
31 August 202
Income
Expenditure
General funds
88,595
65,111
(59,366)
94,340
Restricted fund5
At
I September 20
At
31 August 202
Income
Expenditure
Restricted Fund I
2,128
(2,128)
At
I September 20
20
At
31 August 202
Income
Expenditure
Restricted Fund I
1,996
(1,996)
12-

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the Financial Statements (conti4YuedJ
Year ended 31 August 2022
18. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than l year
Net assets
59,049
41,604
(3.530)
59,049
41,604
(3,530)
97,123
97,123
Unrestricted
Funds
Total Funds
2021
Tangible fixed assets
Current assets
Creditors less than l year
Net assets
53,218
42,885
(1,76J)
53,218
42,885
(1,763)
94,340
94,340
13-

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Management Information
Year ended 31 August 2022
The following pages do not form part of the financial statements.
14

DungRven Community Pre-school Playgroup
Company Limited by Guarantee
Detailed Statement of Fillancial Activities
Year ended 31 August 2022
2022
2021
Income and endowments
Donations and legacies
Voluntary Contributions
WELB
Grants receivable
4,050
48,024
17,251
2,606
58,870
5,169
69J25
66,645
Investment income
Bank interest receivable
17
51
Other income
Milk
588
411
Total income
69,930
67,107
Expenditure
Expenditure on charitable activitie5
Wages and salaries
Pension costs
Other establishment
Legal and professional fees
Depreciation
Other interest payable and similar charges
50,479
450
4,902
9,137
2,099
80
42,189
414
5,167
12,482
1,071
39
67,147
61,362
Total expenditure
67,147
61,362
Net income
2,783
5,745
15-

Dungiven Community Pre-school Playgroup
Company Limited by Guarantee
Notes to the Detailed Statement of Financxal Aetii'ities
Year ended 31 August 2022
2022
2021
ExpendiÉure on charitable activities
Governance costs
Governance costs wages/salaries
Governance costs - pension costs
Governance costs - Establishment Costs
Governance costs - accountancy fees
Governance costs - Membership Fees
Governance costs - Outings, Food & General Expenses
Governance costs depreciation
Governance costs - Interest payable & other Charges
50,479
450
4,902
1,290
1,571
6,276
2,099
80
42,189
414
5,167
1,230
1,494
9,758
1,071
39
67,147
61,362
Expenditure on charitable activities
67,147
61,362
16-