Discovering Kids Playgroup
REPORT AND FINANCIAL STATEMENTS
for the year ended 31 August 2022
Charities Number:
NIC104738

Discovering Kids Playgroup
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
Contents
Pages
References and administrative details of the Charity
Trustees, Annual Report
Independent Examiners Report to the Trustees
Stateinent of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-13

Discovering Kids Playgroup - Trustee's Annual Report for the year
ended 31 August 2022
Tlic Trustees PLesent their Aiinual Report and Fiiiancial Statements for Discovering Kids Playgi'oup
for the y¢ai' elided 31, Aiigiist 2022.
References and Administi"ative Details
Charity me:
Discovering Kids Playgroup
Charity Registration Number: NIC104738
Prineipal Addre$.q/Registered Offiee:
100 Loiip Road
Moiie)'iiioi"e
Magliei'afelt
BT45 7ST
Trustees
The trustees Nvho serwed during tlie N.-eai' al-e as follows:
Chairperson:
Secretary:
Treasurei":
Karen Brown
Siiicad Nlufvlahoii
Micliael O"Boyle
Committee Members
lartiii Kell!,
Clakre Mcvev
Objectii'es & Activities
We promote, siistain and increase individual and collective knowledge of approx. 40 3-4 year olds every
year (Septeiiiber - Julie), We offeL' tw'o- and tkn"ee-qiiartei' hours of pi'e-school eduvation, five da>'s a week
to children of f￿nI1]eS in the suEI-oiinding area i-egardleii of disability, natioiiality, etlinic identitv, political
or i-eligioLlS opinioii. We deliver quality, pi'e-scliool education thi-oiigh iiiipleiiienting the NI pre-school
curi'iculum and are inspeknted by ETI and NHSCT annually lielping us to maintain higli standards in all
areas of childcare.
Compliance with Public Benefit
Tlie Charity has gii'en careful coiisideration to the Charity Coinmission for Northern Ireland's giiidaiice on
public beii¢tit to eiisiire that the akntivities ¢iit¢red into during the year have helped to aGhi¢ve the Charity's
objeLtiv¢s and activitlcs, as well as providing public benefit.
Financial Review
The stateinent of Fuiancial Activities is listed on paoe 7.

Charitable Purposes
The Gi-oiip is established to proinote play based leai-jiiiig eiiviro￿nentS for all children under stattitory
school ag¢, {hei-eiiiafter i'eferred to as tbe beiieficiaries) of the Maglierafeltlsperriiis and its surrounding
envii-ons ii) CoLinty Loiidoiideiiy (hereiiiafter called tlie 'area of b¢iiefit') withoiit distillctioii of age,
geiidei., Inarital statiis, disabilitv, sexiial 01-ieiitatioii, natioiiality, etlinic ideiitity, political oi. i-eligious
opiiiion, by associating the statiitorv aLlthorities: cominunity and voluiitarv oi'ganisations aiid tlie
inliabitants in a Commoii effort to adv2nce ediicatioii and in particiilar.. a) to advance the ¢du￿atIon of the
beneficiai-ies b} tlie provision of safe aiid satisfying g>roup pla},: witli the right of pai-eiit&'bareers to take
respoiisibility foi- and to becoine involwed in the aitivities of the gi-oiip aiid to promote the preservatioii
of healtli of the beneficisjrieb aiid b) to siippoit the value) and pi'inciples of Early Years.
Achievements & Performance
Tlie finaiiciallschool year of 1st Sept 2021 to 3 1st August ?02? opei'ated ivith one Enorning Preschool
se,ssion. A total of ?6 Prescliool Childi'eii atteiided tl)e Playgroup in tlie year, assibted by 5 staff. During
which time DKP was able to orf¢r 2 Pre-Pre sesSiOllS in the afternoon.
The playgi-oiip I'eopeiied in Septeiiiber 2021 following the enfor¥¢d governinent lockdowns and associated
Covid-19 closiirei of whicli Clllltinued to affect att¢iidanies of staff aiid childreii. It I￿aS a very challenging
time that the staff, the childrcn, their p￿"e1]tS and committee had to navigate.
Eai'lv years, along with Priinary aiid Secondary school childreii rettirned in Septembei 2021 for a new
scliool year. The PL'evious gilidaii￿¢ isqued that t"OCUsed oil social distEuicing etc. was adliei'ed to uiitil siich
tiInes that the government eased this guidance.
Tlie coininittee al'e exti'eiiiely gi'ateful of tlie efforts by the stat-t aiid pai-ents to adhere to the health & safety
guidaiice and maxiiiiise the fight against Covid-19.
The coiiimittee are treiiiendousky proud of tlie staff w'ho w'oi-ked evely day to ensure the childi-eii reieived
their early years education despite all the coiicei'iis around Covid-19.
Fuiidi'aising activities tliat noi iiially take plakne each year were gi'eatly iiiipaknxed by tlie Covid-19 pandemic.
The cI￿lS￿liaS Caleiidar did iiianage to take place proving to be a ￿"eat fiindraiser as well as a ￿'eat keep
sake for parents and tlie childi-eii. Tlie staff also had a pyjaiiia day for the children wliich w-as a gi-eat
SUtyL¢SS. The childI'en absolutely loNed it and it w.'as a faiitastic fiindraiser.
Sel'eral graiits wei-e made available diie to tlie pandeIiiic. Thes¢ grants were a (Treat help and Iiclpcd to
offset the loss i]i fiindraising. They also wei'¢ to help cover the additioiial ¢i!sts incurrcd due to the exti'a
cleaning aiid the PPE required diie to Covid-19. We also i-e¥eived various ￿'alit$ siich as Engage I fiindllig
aiid a siistainability graiit for inaiiitenance.
Well done and many thanks to all the staff and parents for ensui'ing a successful 2020 2021 school year
thj'oiigli an extreiiiely challenginu tILlie.
Structure, Governanee and Management
Dis¥OV¢I-ing Kkds Playg'oiip is a Registered Charitv and is governed by the teniis of its constitution, Ivhich
li.as adopted by the ineinbersliip on 2nd April 1008. Discovering Kids Playoroup is i-egistered ivith tlie
Cliarity Cominission and is plaued oli the Nortbern Ireland register of cliaritics fj-om 23rd Marknh 2016.

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Independent examiner's report to the charity trustees of Discovering
Kids Playgroup
I report on the accounts of the Trust for the year ended 31 August 2022, which are set out
on pages 7 to 8.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance
with the requireInents of the Charities Act 2008. Having sat15fied myself that the charity is not
subject to audit, and is eligible for independent examination, it is my responsibility to:
Examine the accounts under section 65 of the Chartties Act (Northern Ireland) 2008"
Follow the procedures laid down in the general directions given by the Commission under
section 65 (9) (b) of the Charities Act; and,
State whether particulat matters have come to my attention.
Basis of independent examiner's report
I have examined yout charity accounts as Tequired under Section 65 of the Charities Act and my
examination was carried out in accordance with the general dii'ections given by the Charity
Coinmission for Northern Ireland under section 65 (9) (b) of the Charities Act. The examination
included & review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in
the accounts, and seeking eXPl￿]atiOnS from you as charity trustees concerning any such matters.
My rol¢ is to state whether any material matters have come to my attention giving me cause to
believe:
l. That accounting Tecords were not kept in accordance with section 65 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 requireinents of the Charities Act
and with the methods and principles of the Charities Statement of Recommended Practice
applicable to charities pieparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland. and,
4. That there is furtber I￿ornIat10n needed for a proper understanding of the accounts to be
reached.
Independent examiDer's statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed
above and, in connection witli the following the Directions of the Charity Commission for Northern
Ireland, I ljave found no matters that requlle (trawing to your attcntion.
Signed:
Name: Seamus O?Neill FCA
Weir & Co. Chartered Accountants, 23 High Street, Moneymor& BT45 7PA.
Date: 22 Novernber 2022

Discovering Kids Playgroup
FINANCIAL STATEMENTS FOR THE YEAR EM)ED 31 AUGUST 2022
STATEMENT OF FINANCIAL ACTIVITIES
Note
Unrestricted Restricted
Funds
Funds
Total
2022
Total
2021
Income
Income from charitable activities
Gr￿ltS aiid donations
Total income
8,745
60,984
69,729
8,745
62,640
71J85
5,092
66,365
71,457
1,656
1,656
enditure
Expeiiditure on charitsble activities
Total expenditure
77.796
77.796
1,656
1,656
79,452
79,452
68.365
68.365
Net ineome/(expenditure) and net
movement in funds for the year
(8,067)
(8,067)
3,092
Reconeiliation of funds
Total funds brought forward
Total funds carried fonvard
35,998
27,931
35,998
27,931
32,906
35.998
The statement of financial activities includes all gains and losses recognised in the year. All
income and expenditure derive from continuing activities.

Discovering Kids Playgroup
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022
BALANCE SHEET
Note
2022
2021
Fixed Assets
Tangible Asststs
Total Fixed Assets
14,814
14,814
18,280
18,280
Current assets
Cash at bank and in hand
Debtors
Total Current Assets.
14,085
124
14,209
22,537
64
22,601
Liabilities
Creditors: Amounts fallnig due
within one year
1,092
4,883
Net Assets
27,931
35,998
The funds of the charity:
Unrestricted income funds
Restricted income funds
27,931
35.998
27,931
35,998
The notes form part of these accounts.
The fjnancial statements were approved by the trustees on 22 November 2022 and signed on
thelr behalf by:
Karen Brown
Chair
Michael O'Boyle
Treasurer

Discovering Kxds Playgroup
Notes to the Financial Statements for the year ended 31 August
2022
Accounting Policies
The principal accounting policies adopted in the preparation of the financial statements are as
follows:
(a) Basis of preparation
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) (effective l January 2015) - (Charities SORP (FRS 102)).
In preparing the accounts, the trustees have considered whether in applying the accounting
policies required by FRS 102 and the Charities SORP FRS 102 that no restateinent of
comparative items was required.
(b) Income
Grants that relate to specific capital expenditure are treated as restricted income which is
credited to the Statement of Financial Activities when receiv¢(Vreceivable. Revenue grants
are credited to the Statement of Financial Activities in accordance with the temis of the grant.
Donations are included in the Statement of Fknancial Activities when receivable.
(c) Resources expended
Support costs in furtherance of the objectives of the charity
This r¢presents all expenditure directly attributable to charitable causes.
Management and Administration
This includes all expenditure not directly allocated above. Overhead costs have been
attributed to the management and administration of the charity.
(d) Fixed Assets
Depreciation is calculated so as to write off the cost of an asset over the useful eGonomic life
of that asset as follows:
Equipment _ 50/u per annum
(e) Funds Structure

The playgroups have various types of funds for which it is responsible and which require
separate disclosure. These are as follows:
Restricted funds
Income receivable is eannarked by the donor for specific purposes. Such purposes are within
the overall aims of the organisation.
Unrestricted funds
Funds which are expendable at the discretion of the company in furtherance of the objectives
of the charity. In addition, funds may be held in order to finance capital investment and
working capital.
(f) Pensions
Existing employees of the charity are auto enrolled in the NEST pension scheme unless they
have exercised their rRght to opt out. The employer's contributions made to the scheine in
2022 was £700 (2021: £557) with an employer's contribution rate of 3 % and an employee's
contribution of 5 /0 of pensionable pay.
INCOME
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Income from charitable activities:
Playgroup fees
Other income
Milk monies
Fundraising
Total income from charitable
activities
6,530
176
199
1,840
6,530
176
199
1,840
2,905
265
135
1,787
8,745
8,745
5,092
Grants & Donations:
EA Grant
Graiit- sustainability grant
Grant- restart
GraTht- get ready to learn
ICT gratkt
Grant- child¢are recovery support
Doiiation
Totydl grants & donations
Total income
57,454
3,030
1,456
58,910
3.030
49,426
7,837
299
1,500
7.303
200
200
500
60.984
69,729
500
62,640
71,385
1,656
1,656
66,365
71,457
10

EXPENDITURE
Unrestricted
Funds
Restricted
Funds
Total
2022
Total
2021
Expenditure on Cbaritable
Activities:
Wages
Employer Pension Contributions
Play Materials & Coiisumables
Early Years Advisor
Food & Sundries
Rent
Repairs & Renewals
Insurance
Telephone
Stationery & Advertising
Heat & Light
Donations
Water Rates
P¢st Control
Computer equipni¢nt
Cleaning
Staff clothing
Sundry Expenses
Depreciation
Accountancy
Bank & Credit Card fees
53,216
700
2,909
1,462
3,021
520
2,987
I,ioo
834
151
1,915
100
527
125
528
685
272
432
3,464
2,538
310
1,456
54,672
700
3,109
1,462
3,021
520
2,987
I,ioo
834
151
1,915
loo
527
125
528
685
272
432
3,464
2,538
310
79,452
50,835
557
1,049
1,560
2,024
520
1,319
957
947
353
1,128
200
656
120
1,528
255
148
70
3,466
714
159
Total
77,796
1,656
68,365

ANALYSIS OF CHARITABLE FUNDS
Analysis of movements in unrestricted funds
Balance I Incoming
September
resourkn¢S
2021
Resources
expended
Funds 31
August
2022
General fund
Total
35,998
35,998
69,729
69,729
(77,796)
77,796
27,931
27,931
Analysis of movements in restricted funds
Balance I
September
2021
Incoining Resources
resources
expendcd
Funds 31
August
2022
Grant- Engage II
Grant- get ready to learn
Total
1,456
200
(1,456)
(200)
{1,656)
1,656
12

TANGIBLE FIXED ASSETS
Freehold
Fiitures
Land & Fittings &
Buildings Equipment
Total
Cost
As at I September 2021
Additions
As at 31 August 2022
40,529
28,758
69,287
40,529
28,758
69,287
Depreciation
As at I September 2021
Charge for the year
As at 31 August 2022
27,653
2,032
29.685
23,354
1,434
24,788
51,007
3,466
54.473
Net Book Value
As at 31 August 2022
As at I September 2021
10,844
12,876
3,970
5,404
14,814
18,280
DEBTORS
2022
2021
Taxation and social security costs
124
124
64
64
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
Accountancy
NEST
Deferred income - Restart
1,092
714
37
4,132
4,883
1,092
13