Charity registration number NIC105193
BALLYMACWARD PRE-SCHOOL PLAYGROUP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

BALLYMACWARD PRE-SCHOOL PLAYGROUP
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Danielle O'Neill, Chair
(Appointed 16 January
2023)
Hugh Kennedy, Vice Chair
Kelly Saunders, Trustee
Clara Bird. Trustee
(Appointed 16 January
2023)
{Appointed 16 January
2023)
Nyree Hogg, Treasurer
Valerie McGreevy, Secretary
Charity number
NIC105193
Principal address
Ballymacward Pre School
22A Rock Road
Stoneyford
BT28 3SU
Independent examlner
Mis¢ampbell & Co
6 Annadale Avenue
Belfast
BT7 3JH

BALLYMACWARD PRE-SCHOOL PLAYGROUP
CONTENTS
Pago
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-14

BALLYMACWARD PRE-SCHOOL PLAYGROUP
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2023
The Trustees present their annual report and financial statements for the year ended 31 August 2023.
Objectives and activities
a. Policies and objectives
The Playgroup develops and delivers high quality early childhood education and care ServI￿S for children and their
families. As a member of the Early Years network, the Playgroup receives specialist support and guidance to ensure
best practice informs it policies and services. The objectives of the Playgroup state that "the Group is established to
promote play based learning environments for all children under statutory school age, {hereinafter ￿fe￿ed to as the
beneficiaries) of the Lisburn and Belfast area and its surrounding environs in County Antrim (hereinafter called the
'area of benefit,) without distinction of age, gender, marital status, disability, sexual orientation, nationality, political or
religious opinion. by associating the statutory authorities. community and voluntary organisations and the
inhabitants in a common effort to advance education, and in particular;
a) to advance the education of the beneficiaries by the provision of safe and satisfying group play, with the right of
parentslcarers 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
b) to support the values and principals of Early Years.
b. Main activities undertaken to further the Charlty's purposes for the public benefit
The Pre-schools has continued to support the values and principals of Early Years. The results are listed below in
the Review of Activities.

BALLYMACWARD PRE-SCHOOL PLAYGROUP
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Achievements and performance
a. Review of Activities
The Pre-schools income is generated predominantly from the monies received from the Education Authority via its
Pre-school Education Programme. The pre-school received this funding for 17 places from September 2022 to
January 2023 then 18 places from February 2023 to June 2023. The number of places funded by the Education
Authority is likely to remain the core funding source for the pr&school. As such, the committee and staff remain
focussed on advertising and promoting the pre-school in the local community to ensure a core number of application
numbers for the nexi academi¢ year. The programme tor 3 years olds ran alongside the pre-school session from
September 2022., this was attended by 9 children throughout the year.
A Grant of £1248 and £1664 Engage funding was received from the Education Authority, this money was used for
mindfulness sessions to support childrens mental health and wellbeing.
The Pre-school has signage outside the school building and located in the car park to make it visible from the road.
The preschool uses social media platforms such as Facebook and a school website to communicate with parents
and the community, Seesaw app is also used to communicate with the parents of the pupils on a regular basis. The
Preschool maintains its strong bond with the Primary school and jointly advertise in lo¢al newspapers and the parish
bulletin when there are upcoming events. The preschool has a wonderful outdoor area., this outdoor space provides
a safe, secure and vibrant play area for the children. The Pre-school staff and committee members received positive
feedback from the parents following our open morning with regards to the facilities available on site for the children.
The Pre-school was selected as first choice by many of the parents when deciding on a suitable pr&school for their
child.
The pre-school is inspected on a yearly basis by Social Services. The last inspection was held on 29th November
2022 and no recommendations for improvement have been made at this time.
The Education and Training Inspectorate (ETI) provides inspection services for the Department for Education
approximately every 5 to 7 years. The last ETI report, in March 2015 and it stated that "the quality of education
provided by this playgroup is very good. The pre-school is meeting very effectively the educational and pastoral
needs of the children,. and has demonstrated its capacity for sustained self-improvement" The inspection report
also stated that "the children are confident, welkmotivated and have a very positive attitude to their learning.. they
are respectful to the staff and one another" The ETI report referenced a confidential questionnaire completed by
parentslcarers and stated that "all of the returns from the questionnaires indicated very high levels of satisfaction
with all aspects of the work of the pre-school.
Financial ￿VIeW
. Going GonGern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Prtncipal risks and un¢ertalnties
The trustees periodically conduct their own review of the major risks to which the charity is exposed, and
systems have been established to mitigate those risks. In order to minimize internal risks, and, to ensure the
consistent quality of delivery for all operational aspects of the Charity, procedures for authorisation of all
transactions and projects have been implemented.

BALLYMACWARD PRE-SCHOOL PLAYGROUP
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
c. Reserve pollcy
The trustees recommend that any deficit for the year be deducted from the fund to which is relates. The truslees
will Consider on an ongoing basis the level of reserves that is prudent for the charity to have in line with known
fijture developments, liabilities and uncertainties.
Structure, governance and management
Constitutlon
The playgroup has a charitable tax slatus reflecting the social and community work undertaken. The playgroup
was registered as a charity with the Charity Commission for Northern Ireland on 25th April 2016. This process
clarified the geographic area of benefit within the Playgroup's objectives to include the Lisburn and Belfasl area and
its surrounding environs in County Antrim.
b. Methods of appolntment of election of Trustees
Parents and guardians of those children who attendlattended the Playgroup can apply to become Family
Members providing their application is accepted by the Management Committee. These members over the age
of eighteen shall be eligible to be nominated for election to the committee. The committee must be made up of at
least five members and not more than twelve. Each member of the comrnittee shall hold office for th years,
retiring in rotation with the longest serving third to retire at each AGM.
Organisational structure and declsion-making policies
The management committee are responsible for the running of the charity and all decisions made.
Danielle O'Neill, Chair
Donna Hughes, Chair
Hugh Kennedy. Vice Chair
Rachel Mccusker, Trustee
Kelly Saunders, Trustee
Clara Bird, Trustee
Nyree Hogg, Treasurer
Valerie McGreevy. Secretary
(Appointed 16 January 2023)
(Resigned 16 January 2023)
(Resigned 16 January 2023)
(Appointed 16 January 2023)
(Appointed 16 January 2023)
The Trustees, report was approved by the Board of Trustees.
Danielle O'Neill, Chair
Trustee
6 February 2024

BALLYMACWARD PRE-SCHOOL PLAYGROUP
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BALLYMACWARD PRE-SCHOOL PLAYGROUP
I report to the Trustees on my examination of the financial ststements of Ballymacward Pre-school Playgroup {the
Trust) for the year ended 31 August 2023.
Responsibilities and basis of report
As the Trustees of the Trust you are responsible lor the preparation of the financial statements in accordance with
the requirements of the Charities Act (Northern Ireland) 2008.
I report in respect of my examination of the Trust's financial statements carried out in accordance with the Charities
Act (Northern Ireland) 2008. In carrying out my examination I have followed all the applicable directions given by the
Charity Commission under the Charities Act (Northern Ireland) 2008.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities.. Statement
of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been
withdrawn.
l understand that this has been done in order for financial statements to provide a true and fairview in accordance
with GenerallyAccepted A¢counting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Trust as required by section 130 of the 2011 Act,. or
the financial statements do not accord with those records,. or
the financial statements do not comply with the applicable requirements ¢oncerning the fomi and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the
accounts give a twe and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Jonathan R Bethel
Miscampbell & Co
6 Annadale Avenue
Belfast
BT7 3JH
Dated: 6 February 2024

BALLYMACWARD PRE-SCHOOL PLAYGROUP
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2023
Unrestricted Restricted
funds
funds
2023
2023
Total
Unrestricted Restricted
funds
funds
2022
2022
Total
2023
2022
Notes
Income from:
Charitable activities
54,789
600
55,389
51,043
2,775
53,818
Charitable activities
55,703
55,703
44,790
2,815
47,605
Net (expenditure)fincome
for the yearl
Net movement in funds
(914)
600
(314)
6,253
{40)
6,213
Fund balances at 1
September 2022
10,425
1,000
11,425
4,172
1,040
5,212
Fund balances at 31
August 2023
9,511
1,600
10,425
1,000
11,425
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

BALLYMACWARD PRE-SCHOOL PLAYGROUP
BALANCE SHEET
AS AT 31 AUGUST 2023
2023
2022
Notes
Fixed assets
Tangible assets
1,156
1,241
Current assets
Debtors
Cash at bank and in hand
1,581
10,115
1,217
10,401
11,696
11.618
Creditors: amounts falling due within
one y8ar
10
(1,741)
{1,434)
Net current assets
9,955
10,184
Total assets less current liabilities
11,111
11,425
Income funds
Restricted funds
Unrestricted funds
1,600
9,511
1,000
10,425
11,425
The financial statements were approved by the Trustees on 6 February 2024
Danielle O'Neill, Chair
Trustee

BALLYMACWARD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies
Charlty information
Ballymacward Pre-school Playgroup is a charity limited by guarantees. The school is registered as a
charity in Northern Ireland and has the charity number NIC105193. The registered office address and
principal place of business is 22 Rock Road. Lisburn, BT28 3SU. The principal activity of the charity is to
be providing the advancement of education.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) -
Accounting and Reporting by Charities= Ststement of Re¢ommended Pra¢li¢e applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) {effective 1 January 20151. the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act (Northern Ireland) 2008.
The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary
amounts in these financial statements are rounded to the nearest £.
Ballymacward Pre-school Playgroup meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical Cost or transaction value unless otherwise stated in
the relevant accounting policy.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Trust
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
Trust.
1.4 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.

BALLYMACWARD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economi¢ benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking ea¢h activity. Direct ¢osts attributable to a single activity are allocaled directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned be￿een those activities on a basis consistent with
the use of resour¢es. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which ftjrther the
Charity's objectives. as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Fixtures and fittings
200h reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the Trust reviews the carrying amounts of its tangible assets to determine whether
there is any indication that those assets have suffered an impairment loss. If any such indicalion exists, the
recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalonts
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basi¢ financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amortised cost using the effective interest method.
Baslc financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.

BALLYMACWARD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Accounting policies
(Continued)
Baslc financial liabilities
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement Can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, Ihe provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
Derecognition of financlal liabilities
Financial liabilities are derecognised when the Trust's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The Cost of any unused holiday entitlement is recognised in the period in which the employee's servi¢es are
received.
Termination benefits are recognised immediately as an expense when the Trust is demonstrably Committed to
terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
1.13 Fund accounting
General funds are unrestricted funds which 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 fund5 which are to be used in a¢¢ordanGe with specifi¢ restrictions imposed by
donors or which have been raised by the Charity for particular purposes. The costs 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.

BALLYMACWARD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Charitable actlvities
Charitable Charitable
Expenditure Expenditu
2023
2022
Staff costs
Depreciation and impairment
41,560
289
36,489
310
41,849
36,799
Share of support costs (see note 41
Share of governance costs (see note 4)
11,393
2,461
8.799
2,007
55,703
47,605
Analysis by fund
Unrestricted funds
Restricted funds
55,703
44,790
2,815
Support costs
Support Governance
costs
¢o$ts
2023
Support Governance
osts
costs
2022
Bank fees
Office costs, general,
post & stationery
Telephone
Heat & light
Repairs
Cleaning
Computer
Grant spending
Insurance
Subscriptions
83
83
80
80
1,952
707
1,591
235
117
38
4,004
1,441
1,225
1,952
707
1,591
235
117
38
4.004
1,441
1,225
1,556
830
1.671
948
73
21
1,448
1,053
1,119
1,556
830
1,671
948
73
21
1,448
1,053
1,119
Audit fees
Legal and professional
1,496
965
1,496
965
1,250
757
1,250
757
11,393
2,461
13,854
8,799
2.007
10,806
Analysed be￿een
Charitable activities
11,393
2,461
13,854
8,799
2,007
10,806
Govemance costs includes payments to the auditors of £1.280 (2022- £1,250) for audit fees.
11

BALLYMACWARD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Auditor's remuneration
Fees payable to the Trust's auditor and associates:
2023
2022
Audit of the Trust's annual accounts
1,496
1,250
Trustees
During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).
During the year ended 31 August 2022, no Trustee expenses have been incurred (2022 - £NILJ.
Employees
The average monthly number of employees during the year was:
2023
Number
2022
Number
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
40,026
44
1,490
36,031
458
41,560
36,489
There were no employees whose annual remuneration was more than £60,000.
12-

BALLYMACWARD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
Tangible fixed assets
Fixtures and fittings
Cost
At 1 September 2022
Additions
4,370
204
At 31 August 2023
4,574
Depreciation and Impairment
At 1 September 2022
Depreciation charged in the year
3,129
289
At 31 August 2023
3,418
Carrying amount
At 31 August 2023
1,156
At 31 August 2022
1,241
Debtors
2023
2022
Amounts falling due within one year:
Prepayments and accrued income
1,581
1,217
10 Credltors: amounts falling due within one year
2023
2022
Accruals and deferred income
1,741
1,434
11
Analysis of net assets between funds
Unrestricted Restrictsd
funds
funds
2023
2023
Total Unrestrlcted Restrlcted
funds
funds
2022
2022
Totsl
2023
2022
Fund balances at 31
August 2023 are
represented by..
Tangible assets
Current assetsl(liabilities)
1,028
8,483
128
1,472
1,156
9,955
1,081
9,344
160
840
1,241
10,184
9,511
1,600
11,111
10,425
1,000
11,425
13-

BALLYMACWARD PRE-SCHOOL PLAYGROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2023
12 Pension commitments
The school operates a defined contribution pension scheme in respect of the employees. The scheme and its
assets are held by independent managers. The pension charge represents contributions paid by the company
amounted to £1,490 (2022- £458).
13 Related party transactions
There were no disclosable related party transactions during the year (2022- none).
14-