Company Registration Nvmber.. N1052242 Charity Number: 104907 Jack and Jill Community Playgroup IA cornpany limited by guarantee. not having a Share capital) Annual Report and Unaudited Financial Statements for the financial year ended 31 July 2022
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share Capltsll CONTENTS Page Reference and Administrative Information Directors, Annual Report Statement of Directors. Responsibilities Accountants, Report Statement of Financial Activities Balance Sheet Notes lo th8 Financial Statements 9-13 Supplementary Information relating lo the Financial Statements 15
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall REFERENCE AND ADMINISTRATIVE INFORMATION Directors Sarah Mccullag Nicola Bradley IResigned 30 June 20221 Donna Nicholas (Resigned 30 Seplerrber 20221 Linda Sayers (Resigned 30 September 20221 Bronagh Kearney (Appointed 30 September 20221 Company Secretary Oonagh McGurk (Appointed 1 October 20221 Donn8 Nicholas (Resigned 30 Septernber 20221 Charity Number in Northern Ireland 104907 Company Registration Number N1052242 Règistèr•d Officè 17 Dergbrough Road Plumbridge Omagh Co Tyrone Prlnclpal Addrass 17 Dergbrough Road Plumbridge Omagh Co Tyrone BT79 8EF Northem Ireland Accountants Abac Abbey House 12 Abbey Street Omagh Co Tyrone BT78 1 BZ
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall DIRECTORS. ANNUAL REPORT for the financial year ended 31 July 2022 The directors present their Directors, Annual Report. combining the Directors. Report and Trustees. Report, and the unaudited financial statements for the financial year ended 31 July 2022. The financial statements are prepared in accordan with the Companies Act 2006, FRS 102 'The Financial Reporting Stsnd8rd applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charities.. Statement of Reoommended Practice 8ppli¢8ble to charities preparing their financial statements in aocordance with the Financial Reporting Stsnd8rd applicable in the UK and Republic of Ireland IFRS 1021. Th8 Directors, Report contains th8 information required to be provided in th8 Director5, Annu81 Report under the ststement of Recommendgd Practice ISORPI guidelines. The direotors of the company arg also charity trustees for the purposg of charity law and under the cotnpany's constitution arg known as members of the bo8rd of trLJStees. The cormpany 15 a registered chaiity and hen the report and results are presented in a form which complies with the 18quir8ments of the Compani8s Act 2006 and, aKhough not obliged to cotnply with th8 Statem8nt of R8cornrn8nd8d Practice applicable In the UK and Republic of Ireland FRS 102, the organisation ha5 impl8ment8d it5 recommendations where relevant in these financial staternents. Financial Rèsults At the end of the finanaal year the eompany has assets of £82,61312021 £85,260) and liabilities of 21,44912021 £9891. The net assets of the company have decreased by £13,107). Directors The directors who served throughout the financial year, except as noted, were as follows.. Sarah Mccullagh Nicola Bradley (Resigned 30 June 20221 Donna Nicholas (Resigned 30 September 20221 Linda Sayers IResigned 30 September 20221 Bronagh Keamey (Appciinted 30 September 20221 In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election. The secretaries who served during the financial year were.. Oonagh McGurk (Appointed 1 October 20221 Donna Nicholas (Resigned 30 September 20221 Compliance with Sector-wide Legislation and Standards The company engages pro-actively with legislation. standards and codes which are developed for the sector. Jack 8nd Jill Gommunity Pl8ygroup subscribes to and is cornpliant with the following.. The Companies Act 2006 The Charities SORP IFRS 1021 Approved by the Board of Directors on 27 July 2023 and signed on its behalf by= Sarah Mccullagh Director
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall STATEMENT OF DIRECTORS. RESPONSIBILITIES for the financial year ended 31 July 2022 The directors are responsible for preparing the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in 8word8nce with United Kingdom Generally Accepted Accounting Practice Iunited Kingdom Accounting Standards and applicable lawl including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. Section 1A ISrn811 Entitiesl. Under oomp8ny law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the stat8 of affairs of the company and of the surplus or d8ficit of th8 company for that period. In preparing these financial statements, the directors are required to.. select suitable accounting poliaes and apply them consistently., rnake judgeTnents and estimates that are reasonable and prudent., stat8 whether the financial statern8nts hav8 b88n pr8pared in accordanc8 Wlth the r8levant financial r8POrting frarnewotk, identify those standards, and not8 th8 8ff8ct and th8 r8ason5 for any material d8partur8 from thos8 standaids", and prepare the financial statements on the going concern basis unless it is inappropriate t(> pSuMe that the eompany will eonts.nue in operation. The directors confirm that they have Complied with the above requirements in preparing the financial statements. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with. They are also responsible for safeguarding the assets ol the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Boar(l of Dlrectors on 27 July 2023 and sSgned on Its behalf by: S rtL1 l Sarah Mccullagh Director
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share Capltsll ACCOUNTANTS. REPORT to the Board of Directors on the unaudited financial statements of Jack and Jill Community Playgroup for the financial year ended 31 July 2022 In acwrdance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval Ihe financial statements of the Company for the financial year ended 31 July 2022 which comprise the Statement of Financial Activities lincorporating an Incorne and Expenditure Account), the Balance Sheet and notes from the Company's awunting records and from information and explanations YOU have given to us. This report is rn8de solely to the Board of Diredors of Jack and Jill Community Playgroup, as 8 body, in accordan with th8 terms of our 8ng8g8ment. Our work has be8n undertaken 5018ly to prepar8 for your approval the financi81 statements of Jack and Jill Community Playgroup and state thos8 rnatters that we have agreed to state to the Board of Dir8Ctors of Jack and Jill Community Playgroup, as a body, in this report in accordance with the guidance of Chart8r8d Accountants Ireland. To th8 fullest 8Xt8rit P8rmitt8d by law, w8 do not accept or assume responsibility to anyone other than Jack and Jill Community Playgroup and its Board of Directors, as a body, foi our work or for this report. We have earried out this engaoement in aecoidance with guidan issued by Chartered Accountants Ireland and have cotnplied wrth the ethical guidance laid down by Chartered Accountants Ireland relating to tnetnbers undertaking the compilation of finanual statements. It is your duty to ensure that Jack and Jill Community Playgroup has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view ol the assets, liabilities, financial position and deficit ol Jack and Jill Community Playgroup. You consider that Jack and Jill Community Playgroup is exempt from the statutory audit requirement lor the financial year. We have not been instructed to carry out an audit or a review of the financial statements of Jack and Jill Community Playgroup. For this reason, we have not verified the accuracy or completeness of the accounting records or infomialion and explanations you have given lo us and we do not, therefore, express any opinion on the statutory financial statements. ABAC Abbey House 12 Abbey Street Ornagh Co Tyrone BT78 1 BZ 27 July 2023
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating an Income and Expenditure Accounti for the financial year ended 31 July 2022 Unrestricted Restricted Funds Funds 2022 2022 Total Unrestricted Restricted Funds Funds Funds 2022 2021 2021 Total Funds 2021 Notes Incoming Resources Voluntary Incomg Gh8ritable activities (Xh8r inc0rn8 800 19,686 800 31.265 755 43A35 28 43,435 28 11,579 691 Total in¢oming re$our5 43A63 43.463 20,550 12,270 32,820 R8sourees Expended Charitable 8ctivits"8S 46.570 46.570 34,456 8,779 43,235 Nèt incomingloutgoing resources before transfèrs 13,1071 13,1071 113,9061 3,491 110,4151 Gross transfers between funds Net movement in funds for the fftnanclal year 13.1071 13,1071 113,9061 3,491 110,4151 Reconclllatlon of funds: Total funds beginning ol the year 12 78,548 S,723 84,271 92,454 2,232 94,686 Total funds at the end of the year 75,441 5,723 81,164 78,548 5,723 84,271 The Statement of Financial Activities includes all gains and losses recognised in the financial year. l income and expenditure relate to continuing activities. The notes on pages 9 to 13 form part of the financial statements
Jack and Jill Community Playgroup IA company limited by guarantee. noi having a share capltall Company Number.. N1052242 BALANCE SHEET as at 31 July 2022 2022 2021 Notes Fixed Assets Tangible assets 29,432 31,832 Current Assets G8sh at bank and in hand 53,181 53,428 Creditors.. Amounts falling due within one year 10 11.4491 19891 Net Current Assets 51,732 52,439 Total Assets les5 Current Liabilities 81,164 84,271 Funds Restricted trust funds General fund lunrestrictedl 5,723 75,441 5,723 78,548 Total funds 12 81,164 84,271 These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. For the financial year ended 31 July 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006., and no notice has been deposited under section 476. The directors confirm that the members have not required the cornpany to obtain an audit of its financial statements for the financial year in question in accordanTr with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and lor preparing financial statements which give a true and fair view of the state ol affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise wmply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the company. The financial statements have been prepared in accordan with the provisions applicable to cornpanies subject to the small companies, regirne and in accordance with FRS 102"The Financial Repc)rting Stsndard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard. Approved by the Board of Directors and authorised for i85u8 on 27 July 2023 and signed on its behalf by S rtL1 l Sarah Mccullagh Director The notes on pages 9 to 13 form part of the financial statements
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 July 2022 GENERAL INFORMATION Jack and Jill Community Playgroup is a Company limited by guarantee incorporated in Northern Ireland. The registered Offi of the wmpany is 17 Dergbrough Road. Plumbridge. Omagh. Co Tyrone which is also the prinrypal place of business of the company The financial statements have been presented in Pound l£} which is also the functional currency of the cornpany. SUMMARYOF SIGNIFICANT ACCOUNTING POLICIES The following accounting policies h8v8 b8en applied consistently in dealing with it8m5 which ar8 consid&r8d tnateri81 in relation to the oharty's finanoi81 statements. Basi5 of preparation The financial staternents have bèen prepared on the going concem basis under the historie81 eost eonvention, tnodilied to include certairi Itetlls at fair value. The Iinanaal statements have been prepared in accoidanc8 with the Statetnent of Recommended Piactice ISORPI'Accounting and Reporting by Charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard. As permitted by the Companies Act 2006, the company has varied the standard fomats in that act lor the Statement of Financial Activities and the Balance Sheel. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. Statement of eompllanc& The financial statements ol the company for the finanaal year ended 31 December 2017 have been prepared on the going concern basis and in accordanTr with the Ststement of Recommended Practice ISORPI "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland FRS 102" applying Section 1A ol that Standard. Incomlng Resources Voluntary income or capital is induded in the Statement of Financial Activities when the company is legally entitled to it, its financial value can be quantified with reasonable certainly and there is reasonable rtaintY of ultimate receipt. Entitlement to legacies is considered established when the company has been notified of a distribution to be made by the executors. Income received in advan of due performance under a ¢ontracl is accounted for as deferred income until eamed. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accruals basis. Resources Expended All resources expended are accounted for on an 8ccru8ls basis. Charitable 8Ctivities indude costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarfy include fundrsising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned pro-rats to the staffing of the relevant servioe. Finance. HR, IT and 8dministrative staff costs are direcuy 8ttribut8bl8 to individLJ818ctivities by obj8ctiv8. Governance costs 8r8 thos8 associated with constitutional and statutory r8quir8ments. Tangible fixed 85S8ts and depreciation Tangible fixed assets are stated at cost 01 at valuation, 1855 accumulated depreciation. Th8 charge to depieaation is calculated to write off the original cost 01 valuation of tangible fixed a55ets, less their estimated residual valLJe, over their expected uselLJI lives as follows.. Land and buildings freehold Fixtures, fith.ngs and equipment 4ty/o Straight line 20 jo Reducing Balance
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 July 2022 Taxation and (Jeferred taxation No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. Deferred tax is re¢ognised in respect of all timing differences that have originated bul not reversed al the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future. or a right to Pay less tax in the future. Timing differences are tempor8ry differences between the companys 18xable income and its result5 85 518ted in the fin8n¢ial staternents. D8f8rr8d t8X 15 rn88sur8d on an undiscounted basis at the tax rates that are antlClP8t8d to apply in th8 P8riods in which the timing diff8rences are exp8Cted to reverse, based on tax r8tes and laws that h8ve b9en enaded or 5LJbstantiv8ly enacted by the balance sh88t dat8. INCOME DONATIONS AND LEGACIES Unrestricted R85tricted Fund5 Funds 2022 2021 Donations CHARITABLE ACTIVITIES UnstrICted Restricted Funds Funds 2022 2021 Grants from govèrnmonts and other co4und8rs'. WEL Fundraising Activities Fees Outings DAERA Education Authority 34,017 1,365 2,288 47 34,017 1,365 2,288 47 17,109 1,854 723 1,268 10,311 5,718 5,718 43,435 43,435 31.265 OTHER INCOME Unrestricted Restricted Funds Funds 2022 2021 Bank Interest other Income 28 28 64 691 28 28 755 EXPENDITURE CHARITABLE ACTIVITIES Direct Costs Other Costs Support Costs 2022 2021 Outings and Travel Expenses Small Equipment Early Yearsl NIPPA Consultancy Fees General Expenses Repairs and Maintenance Accountancy Wages and Salaries Milk & Provisions Insurance Depreciation Staff Training Telephone Rent and Heating Staff Pension Costs 82 3,004 1,333 82 3,004 1,333 243 5,517 813 848 1,597 1,260 30,372 1,078 2,352 2,400 30 626 1,183 140 553 1,141 990 25,113 1,008 2,049 2,711 1,474 692 604 1,597 1,260 30,372 1,078 2,352 2,400 30 626 1,183 140 10
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 July 2022 Printing, Postage and Stationery 265 265 327 44,170 2,400 46,570 43.235 NET INCOMING RESOURCES 2022 2021 Net Incoming Re$our¢es are stated after ¢hargingll¢reditingl= Depreciation of tsngible assets 2,400 2,711 INVESTMENT AND OTHER INCOME 2022 2021 Bank int8r85t 53 64 INTEREST PAYABLE AND SIMILAR CHARGES 2022 2021 On bank loans and overdrafts 25 EMPLOYEES AND REMUNERATION Number of employees The average number of persons employed (including executive directors) during the financial year was as follows.. 2022 Number 2021 Number Employees The staff costs comprise.. 2022 2021 Wages and salaries Pension costs 30,252 323 24.476 637 30,575 25.113 No etnployee of the ch8rit8blg company received totsl employee benefits in excess of £60,000. TANGIBLE FIXEDASSETS Land and Fixtures. buildings fittings and freehold equipmenl Total Cost At 31 July 2022 28,808 11,205 40,013 Daprèciation At 1 August 2021 Charge lor the financial year 3,215 1,152 4,966 1,248 8,181 2,400 At 31 July 2022 4,367 6,214 10,$81 Net book value Al 31 July 2022 24.441 4,991 29,432 At 31 July 2021 25,593 6,239 31,832
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 July 2022 10. CREDITORS Amounts falling due within one year 2022 2021 Taxation and social security costs Other creditors Accruals and deferred income.. Pension accrual other accruals 651 126 102 217 581 245 516 1,449 989 RESERVES 2022 2021 At the beginning of the year Deficit for the financial year 84,271 13.1071 94,686 110,4151 At the end of the year 81,164 84,271 12. FUNDS 12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestrlcted Restrlcted Funds Funds Total Funds At 1 August 2020 Movement during the financial year 92,454 113,9061 2,232 3,491 94,686 110.4151 At 31 July 2021 Movement during the financial year 78,548 13,1071 5,723 84.271 13.1071 At 31 July 2022 75,441 5,723 81,164 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 August 2021 Income Expenditure Transfers beeen funds Balance 31 July 2022 Restricted funds RgStri¢ted Unrestricted fund$ Unrestricted 5,723 5,723 78,548 43,488 46,595 75,441 Total funds 84.271 43.48B 46,595 81,164 12.3 ANALYSIS OF NET ASSETS BY FUND Fixad assets eharity us• Currènt a5Sgts Currant Total Restricted trust funds 4,292 4,292 Unrestricted general funds 25,140 53,181 11,4491 76,872 29,432 53,181 11,4491 81,164 12
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 July 2022 13. STATUS The company is limited by guarantee not having a share capital. The liability of the members is limited. Every member of the company undertakes lo Contribute to the assets of the cornpany in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contr8ctgd before they ceased to be members, and the costs, oharges 8nd expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such 8rnount as rnay be required, not 8XC88ding £ 1. 14. DIRECTORS. REMUNERATION The directors received no emoluments during the year and two directors were reitnbursed for expenses incurred. These expense5 are included in the Profit & Los5 Accourit as follows., Small equipment £981, Repairs 2544, Advertising 2246, Milk & Provisions £239 and General £195 . 15. RELATED PARTY TRANSACTIONS There were no related party transactions during the year. 16. POST-BAL4NCE SHEET EVENTS There have been no significant events affecting the Charily Sin the financial yearond. 13
JACK AND JILL COMMUNrrY PLAYGROUP IA company limited by guarantee. not having a Share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 JULY 2022 14
Jack and Jill Community Playgroup IA company limited by guarantee. not having a share capltall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the financial year ended 31 July 2022 2022 2021 Income 43,435 32.756 Expenses Wages and salaries Staff dgfined wntribution pension Costs Staff training R8nt and H88ting Rat8S Insurance Repaiis and maintenance Printing, postage and stationery Telephon8 Small Equipmènt Outings & Travel expenses Earfy YearslNIPPA Consultancy Fees Accouniancy General expenses Milk & Provisions Depreciation 30,252 323 30 1,183 90 2,352 1,597 265 626 3,004 82 1,333 1,260 695 1,078 2,400 24,476 637 1,474 604 2,049 1,141 327 692 5,517 243 813 990 553 1,008 2,711 46,570 43,235 Flnance Other interest 2S Miscellaneous income Bank interest 53 64 Net (leficit 13,1071 110.4151 The supplementary information does not form part of the finan81 ststements 15