Registered company number: N1604615 Registered Gharity number: 105505 Aughnacloy Playgroup Limited Unaudited financial statements for the year ended 30 June 2023 Campbell Gray & Co Certified Public Accountsnts 62 Main Street Keady Co. Armagh 8T60 3TL *ACZQ9783• 2610312024 COMPANIES HOUSE A11 #115 Aughnacloy Playgroup Limited Contents Page Trustees, report Independent examiner's report Statement of financial activities Balance sheet Notes to the financial statements Detailed statement of financial activities 8-10 Aughnacloy Playgroup Limited Truslees, report for the year ended 30 June 2023 The liuslees who are also the ￿1￿ClOTS of Ihe charty for the purposes of the Companies A¢t 20C6, Pfesenl their feport with the financial statements of the eharily for the year ended 30 June 2023. The Iruslees have adopted the provisions of the Statement of Recommended Practice ISORP) Ac¢ounling and Reporting by Charities, iSSLted in M8rch 2005. InGorporatlon Th¢ charitable company was incorporated on 29 Seplemb•r 2010 and comm•n¢•d Iradln9 on l July 2011. Aofèf•nc• and •dmlnl#tratlv• dot•ll$ R•glsteTtd ¢omp#ny numbgr N1604615 Reglstered ¢h8rlty numb•i 105505 Reglstor•d offlce Urtil 1 128 Carnleel Road Aughnacloy Tyrone 8T69 6DU Trust9•5 Jane Clark• Michelle Mcshane Seana M¢Ane$pio appointed 24 S•ptembor 2010 appointed 18 October 2023 appointed 9 October 2023 Company Secretary Michelle Mcshane lftdependenl examlner Campbell Gray & Company Certified Public Accounlanl¥ 62 Main Street Kgady Co. Armagh BT60 3TL Structure, govornanc• and manJgornent Governing do¢ument The charity is conliolled by its governing document. a deed of twsl, and ¢onslilutes a limited company, limitin9 by guarantee, as defined by the Compani¢$ Act 21)06. Risk management The Irustees have a duly lo identity and feview the risks lo whi¢h the charity 1$ expo$¢d and lo ensure appropriate ¢onlrols are in place lo provide reasonable assurance again$1 fraud and error. This ￿POrt was approved by the Board on 8th Maf¢h 2024 and signed on rts behalf by Mry Jane Clark• Trustee Pa9e 1 Aughnacloy Playgroup Limited Independent examiner's report to the trustees of Aughnacloy Playgroup Limited We report on accounts for the year ended 30 June 2023 set out on pages three to seven. Respectlvg responsibilitles of trustees and èxaminer The charity's trustees {who are also the directors for the purposes of company law> arg responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this period {under Section 43 (2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required. Having satisfied ourselves that the Charity is not subject to an audit under company law and is eligible for independent examination, it is our responsibility to.. examine the accounts under Section 43 of the 1993 Act lo follow the procedures laid down in the General Directions given by the Charity Commission (under Section 43 (71(b> of the 1993 Acll., and lo slate whether particular matters have come to my attention. Basls of the Independent examiner's report Our examination was carried out in accordance with the Ganeral Directions given by the Charity Commlssion. An examination includes a revlew of accounting records kepi by the charily and a comparison of the accounts piesented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations Irom you as a Irustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion given as whether the accounts present a 'lrue and fair view, and the report is limited to those malters set out in slatements below. Independent •xamlnor'8 Slatement In connection with our examination, no malter has come to our attention: (1) which gives us reasonable cause to believe that. in material respect, the requirements to keep a¢¢ounting records in accordance with Section 386 and 387 of the Companies Act 2006., and lo prepare accounts with the accounting records, comply with the accountin9 requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Stalement of Recommended Practice.. Accounting and Reporting by Charities have not been met; or {2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Cw&ll +0 amp ell Gray & Company Certified Public Accountant8 62 Maln Street Keady Co. Armagh BT60 3TL Date: 8th March 2024 Page 2 Aughnacloy Playgroup Limited ststement of financial activities for the year ended 30 June 2023 Unrestricted funds INCOMING RESOURCES Incoming resourcos from generated funds: Government educational funding 66.116 Investment income 201 Other incoming resources 4,920 71,237 RESOURCES EXPENDED Costs of generatlng funds: Cost of playgroup activities 74,763 Net deficit for the year ended 30 June 2023 3,526 Page 3 Aughnacloy Playgroup Limited Balance sheet as at 30 June 2023 Unrestrlcted funds NOTES FIXED ASSETS 39,334 CURRENT ASSETS Debtors and prepayments Cash al bank Petty cash 36,097 360 36,457 CREDITORS Amounts falling due within one year 7,475 NET CURRENT ASSETS 28,981 TOTAL ASSETS LESS CURRENT LIABILITIES 68,315 NET ASSETS 68,315 FUNDS Unrestricted funds 68,315 TOTAL FUNDS 68,315 Page 4 Aughnacloy Playgroup Limited Balance sheet - continued as at 30 June 2023 For the year ended 30 June 2023, the charitable company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the charitable company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance wilh Section 476 of the Companies Act 2006. The Irustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect of accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The financial siatements were approved by the Board of Trustees on 8th March 2024 and were signed on its behalf by.. larke Trusiee Page 5 Aughnacloy Playgroup Limited Notes to the flnancial statements for the year ended 30 June 2023 Accounting pollcies Accounting convention The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting of Charities. Incoming resources All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled lo the income and the amouni Can be quantified with reasonable accuracy. Resources expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to Ihe category. Where Costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxatlon The charity is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Flxed Assets Equipment Outdoor soft play area Less 9rant received 22,955 41,617 25,238 39,334 Page 6 Aughnacloy Playgroup Llmited Notes to the financial ststements - continued for the year ended 30 June 2023 Debtors and prepayments Accrued income CTedltor8: amounts falllng due within one year Creditors and accruals 7,475 7,475 Movement In lunds At 0110712022 Net movement In funds At 3010612023 Unrestrlct•d funds General fund 71,841 3,526 68,315 71,841 3,526 68,315 Net movement in funds, included in the above are as follows: Incomlng resources Resources expended Movement In funds Unrestrlcted funds General fund 71,237 74,763 3.526 71,237 74,763 3.526 Page 7 Aughnacloy Playgroup Limited The followlng pages do not form part of the statutory financial statements Aughnacloy Playgroup Limited Detailed statement of financial activities for the year ended 30 June 2023 NOTE 2023 INCOMING RESOURCES Incomin re rce fr ner ted funds.. Government educational fundlng 66,116 Voluntary income Activities for generating income 4,920 Investment income 201 71,237 RES URCES EXPENDE os f eneratin funds: Cost of playgroup activities 74,763 Net deficit for the period ended 30 June 2023 3,526 Page 8 Aughnacloy Playgroup Limlted Notes to the detailed ststem8nt of financial activities for the year ended 30 June 2023 2023 NOTE 1. Government educatlonal fundlng: Education Authority I PEAGS funding 66,116 66.116 NOTE 2. Voluntary Income: Donations NOTE 3. Actlv5ties for generatlng Income: Fundralsing activities 4,920 4,920 NOTE 4. Investment Income: Ulster Bank - deposit account 201 201 Page 9 Aughnacloy Playgroup Limited Notes to the detailed statement of financial activities for the year ended 30 June 2023 2023 NOTE 5. Playgroup activltles: Wages Payroll costs Rent Telephone and broadband Heat and light Insurance Play equipment Training Security costs Printing, postage and stationery Repairs and maintenance Professional fees Bank fees Gifts and entertainment Water rales Music Licence Accountancy fees 58,515 899 460 999 2,143 1,209 5,962 1,680 240 337 667 35 112 36 121 148 1,200 74,763 Page 10