Strabane Primary Community Playgroup
Financial statements
for the year ended 31 March 2024

Strabane Primary Community Playgroup
Financial statements for the year ended 31 Marcb 2024
Pages
Trustees and advisors
Trustees, annual report
Independent e￿￿miner'S report
Income and expenditure account
Balance sheet
Notes to the financi￿ statements

Strabane Primary Community Playgroup
Trustees and advisors
Trustees
D O'Kane
H Gallagher
Bankers
Ulster Bank
Belfast

Strabane Primary Community Playgroup
Trustees, annual report
For the year ended 31 March 2024
W< th¢ conunittee of Strabane Primary Community Playgr{R￿, p[c￿t our rqK)rt below and th¢ fill￿￿}81 st*ements for the
year ended 31 March 2024
Strabane Primary cornm￿]ty Playgmup is a reg1&t￿d charity with the Charity Commi&8ion ofNorthern Irelan<L The
r¢gRstt7tion number is 104600.
Objectives gnd activities
Strabane Primary Con)muDity Playgroup (SCPP) is an indewiden¢ cro&s community, cross border playgroup which is run
voluntarily by parents. It is primarily for children in their main Pre￿h0O1 yedr. It is a non-profit playgroup and it is entirely
funded by the parents of the children who attend. SCPP accept chil<hen aged from 2 years 10 months up to 4 years and are
open five days a week during school ten}￿ Sessions held every morning from 9.00am to I1.30am and includes a healthy
snack bufftt knak
Purpose l. To advance education of the bffl¢ficiaries by the provision of safe and satisfying group play, with the rigbt of
parentslcarers to tske responsibility for and to become involved in the activities of the group.
The direct benefits which flow from this Exrpose are that the children at this stage have a safy healthy and stimulating
enviromnenÈ in which th¢y can learn througb play and th* each child will helped to develop their own w)ique set of
qualities and talents to their fi￿1 wtential
These Ixnefits (an b¢ evidenced by fttdlxck from the Prnt4 by the detsiled observations and &ssessments ¢WTied out by
staff and by the external ins￿lOns from ts Ed￿tIOn Iwent and Social Service& The pwpose of the Playgroup is
beneficial and there is no hanll.
The beneficiaries of this pwpose are the children wbo attendthe Playgroup.
Purpose 2. To promote the preservation ofhealth of the bthefi¢iaries.
The tn￿teeS believe that both elements of the public benefit requirement are satisfie(l The direct benefits that flow from this
purpose ar¢ that beneficiaries receive a healthy Snack during their session which encourages healthy eating at a young age,
parentslcarers are infonned of any heaith-reiated inforniation relevant to children at this stage and the Playwup liaises witb
Social Services 8J]d other healtb officials in regards to making the health and development of the children a priority. These
benefit5 Can be evidenced by feedback from paren￿ records kept of the children and also by external inspections by Social
Services and other Health Officials. The Purpose is beneficial and th¢re is no hatin.
Th¢ btheflclari¢s of this PUTpose thc thIld￿ who &ttendthe PlaygrouEk
Puryos¢ 3. Supp)rting the values and principk of earty ye2r5.
The trt￿ees believe that both elements of the public benefit requirement are satisfied The dIr￿t knefits flowing adheren￿ to
these principles are that children at this stage have a saf4 healthy and stIM￿ating environment in which they can learn through
play and that each child will be helFd to develop their own unique set of qualities and t￿ents to their full y)tential. These
benefits can be evidenced by fedback from tbe Parents by th¢ detailed observati(ms and assessments carried out by staff and
by the extemal InSp￿tiOnS from the Ed￿at1￿ tkpartmait and S(￿1a1 servic￿ The pU￿oSe of the Playgroup is beneficial and
there is no barni.
The beneficiaries of this puryK)se are the children who attendthe Playgroup.
In relation to au of the above, a private benefit to tnths a￿1 staff may aTise from training in gocKI govern8nc4 fin&nce, child
protectio￿ first ai(L etc. Through this trainin& skills and exwience are acquiral which are transferable to other settings. These
benefits are incidentsl and necusary beca￿Se to ensure stan(knrds of care are achieved the training must be fiAfilled and
certificates ￿e1Ved on completion must be txrt on public show.

Strabane Primary Community Playgroup
Trustees, annual report
For the year ended 31 March 2024
Statement of Trustees, Responsibilities
The tThJst¢es are required by law to prepre the annual report and financial statements for each financial year, which give a true
and fair vi¢w of the state of affairs of Playgro￿ for tk financial yeaT.
selert suitable ￿0Unling policies and then atvty them consistently"
make judgements estimates that are restx)nsible and pnthi¢ and
prepare the financial stat¢ments on the going concern imsis Lmless it is inapprowiate to presunje that the company will
continue in busines
The tnLStees are responsible for keeping adequate accounting records that are sufficient to show and explain the Playgroup's
transactions and disclose with reasonable accuracy at any time the financial position of the Playgroup and enable them to
ensur¢ that the fjnancial statements comply with the Regulator for Ckjarities in Northern Ireland They are also responsible for
safeguarding the &wts of the company and hence for tskings r¢asoDable steps for the prevention and dete£tion of fraud and
other irregularitie&
Statsment of Truytees? CoDfirniations
In the case of each of the ￿ who are ts￿St¢eS at the time that tk report is appTOV&t the following applies:
so far as each ts1￿ce is awa￿ there is no relevant inforDUtion of which the Pjaygroup's independent examiner is
unaware. and
each trLL8tee has taken the steps that he or she ought to have taken as a tn&ee in ffder to make hirnself or herself aware
of any relevant inforn￿ll0n andto estab]ish that the organisation's in&widfflt examiner is aware of the i￿Orn)atiOn.
sI￿¢d on behalf of the Playgroup
Trustee
Tr￿ts¢
Date:
7L PK QIIL L.

Strabane Primary Community Playgroup
Independent examiner's report to the Trustees of Strabane Primary Community
Playgroup
I hereby report on the fman¢ial statements of Stralxne Primary Community Playgroup for the year end¢d 31 Marth 2024,
which comprise the Income & Expenditure accouTh4 the Balance Sheet and the related not¢&
Respective respoDsibilitrs of officers and members of the committet
As explained more fidly in the 'Statement of Tn￿tees. TeSprnSi￿Illties. (as s¢t out on 2), the trustees att responsible for
the preparation of th¢ financial strdtements in accordance with the Charities Act (Northan Ireland) 21X)8.
The ¢omn]ittee consider than an audit is ￿>t required for thisyear and have el￿d to hav¢ its accounts ch￿k by 8n
ind¢F*ndent examiner.
It is my responsll)ility to:
examine the accounts u￿r Section 65 of the Cl)arities Act (Nortbem Ireland) 2008.
follow the procdures laid down in the general dI￿tionS given by the Charity Commission for Northern Ir¢land under
Section 65(9Kb) of the CForities Act (Norlhem Ir¢land) 2008: and
state whether particuknr D]atte￿ have com¢ to my attention.
Basis of independent ei*miner's report
My examiiiation includes a review of the aecounting re£ords kept by the Playgroup and a Comparison of the accoutts presented
with those records. It also includes consideration of any unus￿1 lten￿ or dI￿lOsureS in the accounts and the seeking of
explanations from you as a TnL8tees conc¢rning any sucb matters. The w0C￿u[eS u￿￿ertaken do not provide all the evidence
that would be required in an audit, and CODwuentty. I do not express an audit OPiDion on the accowts.
Independent examiner's statsment
In connection with my examinatio￿ I have rewnabl¢ (?￿8e to ￿lIeve that..
l) in all material ￿spectS the requirements: to keep accounting records and prepwe accow]ts have been meL and
2) there are no material matters to whi¢M in my Opinio￿ attention should be drawn to in order to enable a proper
understanding of the accounts to be reached.
Mickuel Hann
Chartered A¢countant- ACA Ireland
Date: 23 April 2024

Strabane Primary Community Playgroup
Income and expenditsre Account for the year ended 31 March 2024
2024
2023
Continuing operations
School f¢e in¢om¢
Grant income
Fundraising
Bank interesL
33J21
32,583
4,546
490
550
43,134
37,624
Ineome
33.617
447
29,894
536
159
Staff costs
Professional Fees
Bank fees
32
520
3,700
1,261
39,577
3557
472
2,080
1,707
34,848
2,776
Grant ¢xpenditsre
Other expendittre
Expenditure
P4et profjt
Balance sheet as at 31 March 2024
2024
2023
cllr￿nt assets
Cash at ballk-Bank of Ireland
Cash atbank-￿ster Bank
16,199
19,756
19,756
16,J99
19,756
16,199
Net assets
Reserves
At l April
Excess of income over eX￿nditure
Capital employed
IA199
1557
19.756
13,423
2,776
16,199
The notes to the awounts form an integrnl part ofthese financial statements.
Signed for OD behalf of the Trllsttes of Str4b4ne Primary Community Play8roup:
_VJ6-£>
b o IL4•4E
LI ALQI L ￿14
SigneiL"
Name:
Date

Strabane Primary Community Playgroup
Notes to the financial statements for the year ended 31 Mareh 2024
Prlncipal accounting policies
Th¢ fll)ancial stat¢ments have be¢n ETerArsJ in accordaiice with the Charities SORP 2015 (FRS 102). A sumw of the key
accounting policie4 which have Ixen consistently applie￿ have becn set out below.
Basis of ac¢ounting
The fllwicial statements ar¢ prepared in acoordance with the bistori￿ Cost conventioiL
Ineome
Incom¢ represents fee incom4 donations cash T¢ceive4 fillthising and grant income
Gr#nts
Grants that relat¢ to specific capital eX￿ndItUre 8re treated as deferred inwne. wbith is then crojited to the In￿Me and
expenditure account over the usefill life.
Revenue grnnts aff credited to the income and expenditur¢ accowtt as IIK r¢lated expenditu￿ is incurre
Trnstees, emoluments
All trustees give their s¢rvic¢s (￿ a volw]t8ry basis atd no remunerntion is paid to them.