Company Reglstration Number: N1063653 Charlty Number: NIC105884 Castlederg Childcare Services Ltd {A cornpany limited by guaranttsts. nL>t having a $har6 capttall Annual Report and Unaudited Financial Statem8nts for the flnanclal year ended 31 March 2025
Castlederg Childcare Servlces Ltd IA ¢ompany Ilmltèd by guarantee, not havlng a shar• capltall CONTENTS Page Reference and Administrative Information Directors, Annual Report Statement of Directors, Responsibilit18S Indapandènt Examinerfs Report ststement of Financial Activities Summary Income and Expendlture Account 10 Balance Sheet 11 Notes to the Financial Statements 12-17 Supplamentary Inform8tlon r&latlng to th6 Financial Statements 19
Castlederg Childcare Services Ltd {A company Ilmlted by guarantoo, not havlng a sharè eapltall REFERENCE AND ADMINISTRATIVE INFORMATION Dlrectors Jane Harvey C8thereen Wells Doherty Annie Killoran Lynch Allcia O'Donnell Reena McHugh Chalrperson Marie Reid Company Secratary Cathereen Wells Dohety Charlty Number In Northern Ireland NIC105884 Company Reglstration Numbor N1063653 R•glstor•d Offlce 48 Lurganbuoy Road Castledarg Co Tyrone 8T817HT Prlnclpal Addr••$ Around th& Corner Family Centre 48 Lurganbuoy R08d Caslloderg Co Tyrone BT8 7HT Indopondgnt Exarnlner Mlchael Drumm FCCA 30a Gortin Road Omagh Co Tyrone BT79 7HX Prlnclpal Bankers Bank of Ireland 23-25 Campsle Road Omagh Co Tyrone 8T79 OAE
Castlederg Childcare Services Ltd {A company limited by guarantee. not havlng a $har¢ copltal) DIRECTORS. ANNUAL REPORT for the financial year ended 31 March 2025 The dir8clors present their Directors. Annual Report, ¢ombining tha Dir8Ctors' Report and True&S, Report. and the unaudiled financial statements for the financlal year ended 31 March 2025. The financlal statements are prepared In accordance with the Companles Act 2006, FRS 102 'Th8 Flnanclal Reporting Standard applicable in the UK and Republlc of Ireland" and Accounting and Reporting by Ch8rllies'. Statement of Recommended Pracllce applicabla to charities preparlng thelr flnancial slalements In accordance wilh the Financial Reporting Standard applicable In thè UK and Republic of Ireland (FRS 1021. The Direclors, Report contains tha informallon rèquired to be provided in the Diractors, Annual Report under tha ststement of Recommended Practice {SORP) guldèlines. The directors of the company are also charity trustees for the purpos8 of ch8rfly law and undor the company's constitution aré known as members of the board of Iruslaès. In Ihls report the direGlors of Casuederg Childcare Servlces Ltd presonl a summary of Ils purpose, govemance, acttvities. achlevoments and finances for the flnanclal financial year 31 March 2025. The company Is a reglstar@d charlly and hanca thé report and re8ults are presanted In a forrn which complies with the rgquiremgnts ol the Companies Act 2006 and, although not obliged lo comply with the Statamenl of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisalion has Implemented its recommendallons where relevant In these flnancial statements. Prlnclpal Actlvlty The principal activity of the company is lo enhance tha dev8lopment and education of chlldren aged eleven weeks to eleven years. Mlsslon, ObJectlvoÉ and Stratsgy Mi88ion 8tatemont Cast18derg Chlldcare S&rvlc89 objects a$ per ils governing document are to enh8nce the development and educatlon of children aged eleven w88ks to elev8n years by encouraging par8ntslguardians to understand and provlde for the needs of their childrèn by:" Offerlng appropriala play facili11gS, Wlth the right of parenlslcarors lake r8sponsibilily for and lo become involved In tre activitie5 of the company, ensurlng opportunities for all children, regardless of r6llglon, culture, race or means. Encouraglng the sludy of the needs of such chlldren and their famllles and promotlng publlc Interest In and r8cognition of such needs of chlldren and Ihelr familias in the local area. Main Activities Throughout the review period, Casllederg Childcare S8Nlces undertook a number of 8Ctlvltles to promot8 the purpose of the organisation. These a¢tivities induded:. OayCar8 Provislon Out of Schools Activllles Summer Programme Supportod Training for Paren15 Supporting local community events Transport lo and from two local schools and four nurseries In addition to core activity of offering daycare, the centra offèrad sèveral additional supportlng and developmental activilies for th& chlldren and Iholr families'.- Makalon Session5 DlversltylRe8pecting Differences Workshops Eager & Able to Learn Programme Additionally. during the review period the daycare worked in partnership with WHSCT Chlldren"s Disability Team and dglivaréd a pilot Parentlchild Support Sessions, The need for supporting services has become evident wilh the in¢reaslng number of thildren presenting with a range of devglopmenl Issues including Aullsm, ADHA, Global Development Dalay and Non-verbal. Tho cantre will continue to work wlth famllles and Health Professlonal to support pargnt. Funding was secured from The Pathway Fund - Dept of Edu¢atlon, to continue delivering DlversllylRe5pecting Differences Workshops & the "Eager & Able to Learn" Programme . These progr2mmes aim to improve the polenllal outcomes for local children and their parents. With the training targeting low-income famllles providing free Iralning and resources and aims to achieve the following targets-_ Improve opportunllles for Soclally disadvanlaged children Provide improved Early Years support for 20 chlldren with additional needs
Castlederg Childcare Services Ltd {A company lirnited by guarantee, not havlt79 a shar¢ Capltall DIRECTORS. ANNUAL REPORT for the financial y&ar ended 31 March 2025 Increase access to services in a rural area wilh low provision Promote a Gulture of Respect for Differences Structure. Governance and Managoment Slructure The increase In the number of famil1chIldr&n attènding tha cantre resulted in r8cruStSng addition staff members, Current payroll has 18 members of staff in both part Ilme and full-tlme capacity and increase from 151202312024 and 12 members of $tsff12022-2023}. In ordèr to manage the service, the centre oppolnled a second deputy manager during the p6rlod. Tha dèputy managors hava designated areas of responsibilty eg Deputy Manager 1 Staff and Rolas Deputy Manager 2 Parents and children. Slaff development contlnues lo be central to the centra activities, staff training during the rgvlew period included.. 3 employee8 working towards Foundation Degrees 2 employ88s worklng towards Level 5 Quallficallon 3 &mployegs working towards Level 3 QualFfication 2 employees working tOW8rds Level 2 Qualification Governanc• Castlederg Chlldcare Servl¢es whlch trades as Around the Comer Famlly Centrg Is a company Ilmlted by guarantee governed by Ils Memorandum and Artlcles of A880cialion dated 16 March 2007. 11 Is reglstered 88 a charity with the Charity Commission Northern Ireland. Review of Actlvltlès, Achl8v&m•nts and Parforman¢a Chlldcar8 places offered are in line wlth th8 centre's r8gislr81ion occupanw18vels as guided by th8 W85t8m Health & Soclal Care Trusl IR8gi5tering Authorfty), as delai18d below:. 0-2 years- 16 places 2-3 years - 24 places 34 y8ars- 20 places 4+ y8ars- 20 plac8s As at 31 sl March 2025 a total of 97 famiSi8s were registered with the cenire, representing 129 children. Thesa figura represent an onooing increase in famllies accèssing the 8ervices offered a5 illustrated In the table below.. R6glst8red Familiesl Children 202212023 202312024 202412025 64 Families 85 Families 97 Famllles 72 Chlldran 97 Children 129 Childr8n This Incrèase In usage has been attributed to the following factors:. Closure of a local d8yC8r8 facility Par&nts requiring daycare du8 to changes in worklng patterns {e.g. re(Juc8d ramot8lhybrid worklng) Increase In birth rate Reglstering Authority Inspectlon WHSCT completed their annual inspection on 14th November 2024. The full report 18 available on tha Parent Notice Board, wlth tho •l¢¢troni¢ copy available on request. The inspection was overall favourgble. During the year Castiederg Chlldcare Services worked In partnership wllh Ghurchlown Comrnunlly Asso¢ialion lo deliver 2 community events namely, th8 "Halloween Hoolie" on 25th October 2024 and "Sprfng Event on 29th March 2025. These events wer6 well rèceived withln the communlty attracting approximately 400 attendees at each evenL Staff training and the delSvery of a quality ¢hlldcore Sorvlco Is tha contral glhos, and staff have conllnued their professional development in the revlew p8riod by completing training in the following araas-_ Mandatory Tralning - Safeguarding, Paedlatric First Aid & Food Safaty (November 2024) Flnan¢lal Results At the end of ihe financial year the company has a55els of £112,332 (2024 - £89,811) and liabilitl8s of £25,974 (2024 - £17,522). The net assels ofthe Gompany have increased by £14,069,
Castlederg Childcare Servlces Ltd (A company Ilmllgd by guaronleg, not having a share eapltall DIRECTORS. ANNUAL REPORT for thg flnancial year ended 31 March 2025 Future D8v•lopm&nt Th8 board of directors 8nvisage the incoming year 202512026 a8 one of consolidation in order to manage to Increasing number of families and chlldran accessing the services on offer. Actions anlicipaled include- Training and Implement"Famlly App" which will assist with administration function, eg streamllne invoicing. improve partnership wllh partners through increased communication, improved booking system and staff rotas. Recruit new staff members and ansur8 compl&tion of mandatory training Improve ex10Or Ilghtlng Painting interior of playrooms Dirnctors Th& directors who served throughout Iho finan¢lal year, gxcept as noted. were as follows.. Jane Harvey Cathereen W8118 Doh8rty Ann1& Kllloran Lynch Alicia O'Donnell Reena McHugh In accordance wllh the Conslllullon, th8 directors retire by rotation and, being eligible. offer thomsolves for re-election. The 88cr8tary who 88rved during the flnanclal year was.. Catheraen Wells Doherty Compllance wlth sector.wlde Legislation and Standards Tho Company engages pro-actively with legislation, standards and codes whl¢h ar8 d8valopad for the 8ector. C8Stlederg Childc8r6 Services Ltd subscrlb8S to and Is compllant wlth th8 following: The Companies Act 2008 Tha Charlllès SORP (FRS 1021 Publlc bèneflt statèmènt The dlrecl benefits from the provlsSon of the day¢are facllity, tralnlng and ¢ommunlly activitles include: Chlldrgn.. Attainment of Skills through stimulating play, Improvlng personal, soclal & emotional devolopm8nt and well b8ing Parents.. Attalnmenl of parenting skills, ability to a¢¢&ss to labour market, actlve ¢ltlzenshSp. Community Provision of communlty servlces & actlvltles Provlslon of volunteering & training opportunitles Provlsion of community 6vents The benefits identified are evidenced through a vari6ty of mechanisms including: Parènt Feedback & Evaluation Community Audits Inspection R8ports No Intended harm flowing from the purposès of Castl8derg Childcare Services There are muluple bengffdarS0s from the activities offergd, however thè prlmary ben8ficlarl&s are.. Chlldren aged 11 wk8 - 11 ygars Low Income Families Parents of chlldren aged 11 wks - 11 year8 Volunteers Community Organisalons Beneflls to commlllee members Is the opportunity lo access to training (eg child protection, first aid) and goo¢J governance. Thls Is Incldental and necessary to en8ur8 the boneflts are provided lo our beneficiaries Approved by tho Board of Dlroctors on 15 October 2025 and 8lgned on118 b•half by: Jane Harvey Dlrector Marle Reld ChalTper¥on
Castlederg Chlldcaro Services Ltd IA company limitod by guarantee, not havin9 a Share capital) STATEMENT OF DIRECTORS. RESPONSIBILITIES for the financial year ended 31 Mar¢h 2025 The dSreclor8 are re8PQn8ible k)r preparing the financial stat8ments In accordance with applicabl8 law and regulations. Company law requlrgs the dlrectors to prepare financial statements for each flnanclal year. Under that law Ihe dlrectors hav8 elected lo prepare the financlal statement$ In a¢¢ordanc6 with United Kingdom Generally Accepted Acoountlng Practica (United Kingdom Accounting Standards and applicable lawl Including FRS 102 The Flnancial Reporting Slandard applicable In tho UK and R&public of Iraland" Section 1A (Small Enlitiesl. Undor Gompany law the directors must not approve Ihe financial statements unless they are sallsfiad that th6y give a true and fair vl8w of the state of aff8irs of the company and of the surplus or deficit of Ihe company for that pèrfod. In preparlng these financial slalements, the directors are required to.. sel8Ct suitable accounting pollcles and apply thom consistanlly,. make judg8rn8nts and estimates that are reasonable and prudfynt., stale whether the flnanclal slalements hav8 been prepared in accordanc8 wllh the relevant financial reportlng framework. identty those standards, and note the effect and the reasons for any malarial departuro from those standards,. and prepare the financial Statements on Ihe golng ¢oncgrn basis unle88 St Is inappropriate to presume that tha Company will continue in operation. Thè diractors confirm that they have complled wllh tha above requlr8menl8 in preparing th8 financlal Statements. The direclors are responsible for keeplng adequate accounllng reeords th81 are sufficient to show and explain the company's transactions and disclose wilh reasonable accuracy al any tlme tha finanGial p051tion of the company and enable them to ensure that the flnanclal stotements comply wllh the Companies Act 2006. They 8r8 a180 responglblo for safeguarding the 8ss01s of the company and h8nGe for taking reasonable st8P8 for the prevention and detection of fraud and other Irregularllles, Approved by tho Board of Dlroctors on 15 Octobar 2025 and slgned on Its behalf by: ¥4rv Jano Harvèy Dlrector Marlo Reld ChalrperBon
Castlederg Childcare Services Ltd {A eompany Ilmlt8d by guarante•, not havlng a share capltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF CASTLEDERG CHILDCARE SERVICES LTD We have examined the financial statements of tha company for th¢ flnan¢ial year •nd8d 31 March 2025, which comprlse the Statement of Flnanclal Activili88, the Summary Income and Expenditure Account, th8 Balan Sheet and the related notes. Respecilva rèsponsibllitles of dlrectors and oxamlner Th8 ¢ompany's trustees Iwho ara also the directors of Ihe company for the purpo$es of company lawl are responslblè for the preparatlon of the financial slat•mgnts In accordance wlth the requirements of the Companles Act 2006. The company's directors oonsldèr that an audit is not raquired for this financlal yaar und8r Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examlnation is required. It 1$ our responsibility lo: examlnt) tho financial slalem8nts under 8edon 65 ol the Charities Act,. follow the procedures laid down by the general Dlrectlons glven by the Charity Commission for Northarn Ireland und8r $6cllon 6519){b) of thé Charltles Act: and slate whether partlcular mallers have come to our attention, Bas13 of Independent examln•ff8 report We have examined your company financial statements as requlred undor section 85 of the Charities Act and our examlnation was carried out In accordance with the general Directions given by the Charlty Commission for Northern Ireland under so¢llon 6519){bl of the Charltles Act. An examlnallon Include8 a r&view of Ihe accountlng records kept by the company and a comparison of th8 financlal ststemenls presented with thos6 records. It also includes consideration of any unusual items or dlsclosures in the ftnan¢ial statements and seeking explanations from the directors concerning any such maller8. The procodurgs undertaken do not provldg all Ihe evidence that would be required in an audll and consequ8ntly no oplnlon is givan as lo whether the accounts presant a 'lrue and fair, view and th8 réport 15 limited to those mallers set out in the ststemenl below. In connection wllh our examination, no matter has come to our attention which gives us causo lo bèllevo that in, any material respect.. acoountlng records were not kept In accordance with seollon 386 of the Companles Act 2006 the financial slatgm6nts do not accord wllh those accounting records the flnan¢lal $t8tements have not been pr8p8r8d in accordance with the accounting requlremenls of s8Ctlcn 396 of Ihe Companies Act 2006 and with the molhods and princlplgs of the Statem8nt of Recommended Practice applicablo to charities preparing thoir accounts In a¢[dance with the Financlal Reporting Standard appllcable In the UK and Republlc of Ireland IFRS102) there 18 further Information needed for a prop8r understanding of the ac¢ounl$ lo be reached. Ind•pond•nt oxamlnèes 8tat•m•nt We have no concems and hava come across no oth8r matters in connecllon with thg gxamlnation to whlch atténtlon should be drawn in this report in order to enable 8 proper und8rstanding of the financial Statements lo be reached. A4,1.-I ?_-- MICHAEL DRUMM FCCA 30a Gortin Road Omagh Co Tyrone BT79 7HX Date: 15 October 2025
Castlederg Childcare Services Ltd IA company Ilmlted by guaranteo. not havlng a share ¢opllall STATEMENT OF FINANCIAL ACTIVITIES for the financial y8ar ended 31 March 2025 Unrestricted Restrlctad Funds Funds 2025 2025 Total Unreslrfclgd Reslricled Funds Funds Funds 2025 2024 2024 Total Funds 2024 Notss Incomlng R•sour¢os Chaiilable acllvllles Grants from governments and other w-funder6 Activities for generallng funds 6.520 64,921 71,441 46,522 46,522 360,422 360,422 216,512 216.512 Total incomlng r•sourc•s 366,942 64,921 431,863 216,512 46,522 263.034 Resources Expended Raising funds 356,497 61,297 417,794 216,199 35,417 251,616 Not In¢omlngloutgoing r•sourcos bofor• transfers 10,445 3,624 14,069 313 11,105 11,418 Gross transfers bolwèon funds 61 {61) Not movoment In funds for thè flnanclal yaar 10,506 3,563 14,069 313 11,105 11,418 R•concillatlon of fund•: Total funds beginning of thè year 14 66,104 6,185 72,289 65,791 (4,9201 60,871 Total fund8 at tho and of tho year 76,610 9,748 86,358 86,104 6,185 72,289 The Statemenl of Financial Aclivilies includes all gains and loss@s r8cognlsed in th8 finanelal year. All income and expenditure relate lo contlnulng activities. The notes on pages 12 to 17 form part of the flnancial stalgments
Castlederg Childcare Sorvices Ltd IA ¢ompany Ilmlt•d by guarantèÈ, not having a ¥hare ¢apltal SUMMARY INCOME AND EXPENDITURE ACCOUNT for the financial year ended 31 March 2025 Statement of Flnan¢ial Actlvltles 2025 2024 Gross incoma Unreslricled funds Restricted funds 366,942 64,921 431.863 263,034 Total Ineome Total expendltura 431,863 {417,794) 263,034 {251,616) Net Incom•l{expendlture) 14,089 11,418 The eompany has no recognised gains or losses other than thg surplus for the financial year. The wsults for the fSn8nclal year have been Galculaled on the hlstorical co81 ba815. The notes on pagas 12 10 17 form part of the financial Ststements 10
Castlederg Childcare Servlcas Ltd IA company IlmSted by guaranl•è. not havlng a sharè capitsll Company Numbèr: M1063653 BALANCE SHEET as at 31 March 2025 2025 2024 Flxed Assols T8ngibl8 assets 10,471 12,636 Curront A8set8 Debtors Gash at bank and in h8nd io 29,276 72,585 34,772 42,403 101.861 77,175 Credltors: Amount8 falllng duo wlthin on• year 11 119,354) 19.4231 Not Current Assets 82,507 67,752 Total AsBets less Current Llabllllles 92,978 80,388 Grin1$ rgc•fvabl 12 (6.620) (8,099) Total Net As60ts 86,358 72.289 Funds RestrS¢1gd trust funds Gèneral fund lunrestricted} 9,748 76,610 6,185 66,104 Total funds 14 86,358 72,289 These ftnanclal ststemenls have been preparèd in accordance with the spec181 provlslons relating to small companies within Part 15 ofthe Companle8 Act 2006. For th8 financial year ended 31 March 2025 the Company was enlilled to exempllon from audll under Sectlon 477 of the Companlas Act 2006; and no notlce ha3 been doposlted under secllon 476. Tho director8 confirm that the member8 have not required the company to oblaln an audit of Ils flnancial statements for th8 financial year in quesllon In accordance wllh seclion 476 of the Companies Act 2008, The dlre¢tors acknowledge thelr re$ponsibililies for ènsuring that the company keeps accounting records whlch comply with section 386 and for preparing financial 8talem6nts which give a true and fabr vlew of the 31ale of affairs of th8 Company a5 at tha end of the financial year and of its profit and1088 for tha Inancial year in accordance with Ihe requiremanls of sections 3g4 and 395 and which otherwise comply with the rèquirements of the Companies Act 2006 relating to financlal statèments, so far as applicable to the company. The flnancial statements hava baen prepared In a¢cordanc8 Wlth Ihe provislons applicable to companlos subja¢t to the small companies. regime and In accordanc8 Wlth FRS 102 "The Financlal Reportlng Standard applicable In the UK and RepubliG of Ireland" applying Secllon 1 A of that Standard. Approved by the Board of Dlrectors and authorls8d forlssue on 15 Octobèr 2025 and $19ned on Its behalf by Jane Harvey Director Marle Reid Chalrperson The notes on pages 12 10 17 form part of the linanclal stataments 11
Castlederg Childcare Services Ltd IA ¢ompany Ilmllod by guarantè•, not having a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 GENERAL INFORMATION Castlederg Childcare Services Ltd 18 a company limited by guarant6e IncoOrated in Northem Ireland. The registered office of the company Is 48 Lurganbuoy Road. Castlederg, Co Tyron&. BT817HT which is also th8 principal place of business of the company The financial statemen18 have been pre8enled in Pound 1£) which Is also the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting polici8s have been applled consl$tently in dealing with items whlch are considered rnalerfal In relation to the chatlly's flnanci81 statements. Ba81¥ of preparallon The flnan¢lal statem8nls have been prepared on the going concern basis under the historical cost conventlon, modified lo indude cartaln Items al fair value. Th8 financial slalemenl$ have been prepared in accordance wlth the St8tÈm8nt of Recommendod Practice ISORPI "Accounting and Reporting by Charities preparing their accounts in accordanee with the Financlal Reportlng Standard applicable in the UK and Republic of Ireland FRS 102. applying Section 1A of that Standard. AS permitted by Ihe Companies Act 2006, the company has varlèd the 8tandard fomiats in that act for the Slaloment of Flnancial Actlvltles and the Balanc6 Sheet. D6partures from the standard formats are to comply with the requirements of the Chari118s SORP and ar8 in compllance wllh sectlon 4.7, 10.6 and 16,2 of that SORP. statoment of Compllanca The financial slalom8nts of the company for the flnanclal year and8d 31 December 2017 havg boan prepared on the going con¢grn bashs and In accordance wlth th& Statement of Recommended Practice {SORP) "Accounllng and Reporting by Ch8rllle$ preparlng thelr accounts In accordance wlth the Financial Reportlng Standard 8pplicable In th? UK and R8publlc of Ireland FRS 102", applylng Sectlon 1A cf that Standard. Incomlng Rèsour¢98 Voluntary income or eapltal 1$ In¢luded In the Statement of Financlal ActlvltS8s whèn the company Is legally entitled to It, Its financial value can b8 quantified with reasonable certainly and Ih6r8 Is r8asonab18 certglnly of its ultimate recelpl. Entitlement to legacies is considered establlshed when the company has b86n notified of a dlslrlbutlon lo bg made by the exg¢utor3, Income recelved in advance of du8 performance under a contract18 accoltnted for as deferred income unlll earned. Grants for activities recognlsod as Income when the relaled conditions for legal entitlement have been met. All olhgr In¢om8 is accounted for on an arual8 bas18. Rg8our¢e$ Exponded All resources expended are accounted for on an accruals basis. Charltablg 8Ctivitl88 include costs of sarviees and grants, support costs and depreciation on relalod assets. Costs of generating fund8 8imilarfy includ8 fundralslng a¢tlvltlgs. Non-staff costs not 811rlbuled to one category of activity are allocated or apportioned pro-rala lo th8 staffing of the relevant service. Finance, HR, IT and admlni$lraliv8 staff costs are dlreclly attrlbutable to Individual activities by oblactlve. Govarnanc8 costs are Ihosg assoclated wlth constitution81 and slalulory requirements. Tonglblt flxed assets and dopre¢latlon Tanglble flxed assets are slated at cost or al valuallon, less accumulated depreclalion. The charge to depreciation Is calculalod to write off the original cogt or valuatlon of tangible fixed assets,18ss their e81imated r6sidual value. over their 8xpoct•d useful live5 as follows: Land and buildSngs freahold Fixtures, fittings and equlpment Motor vehicles 40A Straight line 20 /• Reducing balanc8 25Y• Slralght lina Debtors Debtors are recognised al Ihe settlement amount due after any dlscounl offered. Prepaym8nts arè valued at tha amount prepaid net of any trado discounts due. Incorne recognised by the the wmpany from govemment agenclos and other co-funders, but not yet received al year and, is included in debtors. Cash at bank and In hand Cash at bank 2nd in hand comprises cash on deposit al banks rUIring les5 than three months notice of withdrawal. 12
continued Castlederg Childcare Services Ltd IA company limited by ouardnt99, Ilot havlng a share ¢apllall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 Taxatlon and deferred taxatlon No current or deferred laxatlon arfsos as th• company has been granted charitable exemption. Irrecoverable valued added tax Is èxpensed as incurred. Defgrred tax Is recognised In respect of all tlmlng dlffèrence8 that havo orlglnatgd but nol rov9rsgd at the balance sheet date where transactions or events have occutréd al that date that will result in an obligats'on to pay more tax in the future, or a right to pay less lax In the future. Timlng dlffer&nces ar& temporary differanc8S belween Iha companl5 taxable Income and Its results 08 stated in the financlal slatemants. Dafarrèd tax is measured on an undiscounled basls al the tax rates that are anticlpaled lo epply in the p8rlods In whlch the tlmlng diff8r8nc88 are expected to reverse, based on tax rates and law5 that have been enacted or subslantively enacted by tha balance sha&t date. INCOME CHARITABLE ACTIVITIES Unrostrlcted Rostrlct•d Funds Fund$ 2025 2024 Grants from oovemmenls and oth•r co-fund•rs'. Grants The Pathway Fund 6,520 37,421 27,500 43,941 27,500 19,372 27,150 6,520 64,921 71,441 46,522 OTHER TRADING ACTIVITIES UnreStr1¢t R•stTlcted Funds Fund8 2026 2024 Chlldcare Fee8 360,422 360,422 218,512 EXPENDITURE RAISING FUNDS Dir•ct Costs Othar Costs Support Costs 2025 2024 Chlldcare fees 336,863 2,674 78,257 417.794 251,616 SUPPORT COSTS Cost of Ralslng Funds 2025 2024 Activity costs Premlses costs Legal and professlon81 General office expenses 29,037 25,321 12,730 11,169 29.037 25.321 12.730 11,169 22,018 10,996 9,616 6,441 78,257 78,257 49,071 ANALYSIS OF SUPPORT COSTS Ba818 of Apportlonment 2025 2024 Aclivlly costs Premises costs Legal and professional General Offl09 axpansès invoice Involce invoice invoice 29,037 25,321 12,730 11,169 22,018 10,996 9,616 6,441 78,257 49,071 13
coneinued Castlederg Childcare Services Ltd IA cornpany limited by guarantse, not having a share capltall NOTES TO THE FINANCIAL STATEMENTS for tho financial year ended 31 March 2025 NET INCOMING RESOURCES 2025 2024 Net Incomlng Resour¢¢s aro stal•d oftor ¢harglngl(eredltlng): Dépr8ciation of tangible assets Grants r808lvablè rèe8ivèd Amortisation of grants receivable 2,674 (69.962) (1,479) 3,234 145,097) (1,425) INVESTMENT AND OTHER INCOME 2025 2024 CapllAI grants amortis8d- SEUPB Capital grants amortis8d- TSB Lloyds Capital grants amortised- Awards for all Capital Grants amortlsad - SDC Capital grants amortised - Bright Start Capital grants amortised - Dard Capital grants amortlsed The Pathway Fund Revonue grants - The Pathway Fund Revenue grant- DCSDC CSF DCSDC Good Relatlons Grant Revenue granls- DFC Community Fund Lotterles Revenue grant- WHSCT 220 231 14 999 1,103 66 54 31 27,500 13,880 39 27,150 2,000 2,000 3.947 10,000 22,062 6,520 71,441 48,522 EMPLOYEES AND REMUNERATION Numb¢r of employees The avorage number of persons employed (Sncludlng execullv8 dlrectorsl durlng the financlal year wa8 as follows.. 2025 Number 2024 Number AdmlnistratSon 20 16 The staff costs comprise.. 2025 2024 Wages 8nd salarles Penslon costs 304,907 10.600 183,015 5,963 315,507 188,978 14
continued Castlederg Childcare Services Ltd {A company limitèd by guaranteo, not having a share ¢apltal) NOTES TO THE FINANCIAL STATEMENTS for thé financial year ended 31 March 2025 TANGIBLE FIXED ASSETS Land and Flxture$, bulldlngs flttlngs and fre•hold gqulpment Motor vehlclfjs Total Cost Al 1 April 2024 Additions 4,565 38,876 509 5.450 48,891 509 At 31 March 2025 4,565 39,385 5,450 49,400 Depreclatlon Al 1 April 2024 Charge for the financ5al year 3,109 183 30,761 1.725 2,385 766 36,255 2.674 Al 31 March 2025 3,292 32,486 3,151 38,929 Nèt book value At 31 March 2025 1,273 6,899 2,299 10,471 At 31 March 2024 1,456 8,115 3.065 12,638 10. DEBTORS 2025 2024 Trade debtor8 Other debtors Prepayment5 and accru8d Income 9,261 17.880 2,135 15,183 17,000 2,589 29,276 34,772 11. CREDITORS Amounts falllng dua wlthln one yaar 2025 2024 Bank overdraft8 Trade creditors Taxation and Social securtly costs Other credltors Accruals and deferr6d income 1,850 3,973 2,499 8,716 2,316 582 1,576 1,958 3,387 1,920 19,354 9,423 Sgcurlty - P8rsonal18tter of guaranleg for £6,000 from dlre¢loTS 15
continued Castlederg Childcare Services Ltd IA cornpany limited by guarantee, nol havlng a share capltall NOTES TO THE FINANCIAL STATEMENTS for the financi81 year ended 31 March 2025 12. GRANTS RECEIVABLE 2025 2024 Capltal grants recelvad and rocélvabl• At 1 April 2024 73,746 73.746 Amortisation Al 1 April 2024 knortised In financial year {65,647) 11,479) {64,2221 {1,425) Al 31 March 2025 167,126) (65,647) Net book value Al 31 March 2025 6,620 8,099 Al 1 April 2024 8.099 9,524 13. RESERVES 2025 2024 Al tha beginning of the year Surplus for the financial year 72,289 14,069 60,871 11,418 At th8 8nd of the year 86,358 72,289 14. FUNDS 14.1 RECONCILIATION OF MOVEMENT IN FUNDS Unr08trletèd Re8trlctsd Funds Fund8 Total Fund8 At 1 Aprll 2023 Movement durlng the financial yoar 65,791 313 (4,920) 11,105 60,871 11,418 At 31 March 2024 Movernent during the financSal year 66.104 10.506 6,185 3,563 72.289 14.069 At 31 March 2025 78,610 9,748 86,358 14.2 ANALYSIS OF MOVEMENTS ON FUNDS Balaneg 1 Aprll 2024 Incomo Expèndlturo Transforg botween funds Balance 31 March 2025 Rostri$d funds Department fortha Economy Capital grants The Pathway Fund Community Support Fund Community Fund Lotlerias Community Festival Fund 22.062 1,479 27.500 6.000 15,949 1,479 27,500 3,gg8 4,491 7,880 6,113 15.4481 5,448 1,633 10,000 3,635 {5,5091 7,880 6,185 64,921 61,297 {61) 9.748 Unrostrlcted funds Child¢are foos 66,104 366,942 356,497 61 76,610 Total funds 72,289 431,863 417,794 86,358
continued Castlederg Chlldcare Services Ltd IA ¢ompany limittd by guarantee, not havlng a shar• capltall NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025 15. STATUS The company18 limiled by guarantee not havlng a shar8 capital. The liabllity of the members is limited. Every mèmber of the company undertakes to Contribute to the asset5 of the company in the event of Its belng wound up while they ara members, or within one year thereafter, for the payment of the debts and liabilitie5 of the company conlr2cled befora Ihay ceased to be members, and the costs, char98s and exp6n88s of winding up. and for tha adjustment of ihe rlghts of thé contributors among themselves, such amount as may be requlred, ncTrt 8xe8edlng £ 1. 16. RELATED PARTY TRANSACTIONS Castlederg Chlldcare S8Nlce8 Limited pald Churchtown Comrnunity Association £9,480 {2024'. £6,650} re management fees. Casllederg ChSldcar8 SeNices Limited received £1,320 (2024.. £4321 from Churchtown Community Assoclalion durfng the year r8 workshop8. Ca5tlederg Childcare Services Llmlled made payments to Churchlown Prop6ty Managem8nt Llmlbd of £6,744 regarding renl (2024: £5,496). No rent Is owed al the year 8nd to Churchtown Property Management Limited. Ca8tlederg Chlldcare Sen/lc6s Llmi18d, Churchtown Communlty A880¢iation and chuhtown Property Man8gement Limited comprise similar managemant, 17. POST-BALANCE SHEEf EVENTS There have been no significant evenl8 affecting the Charfty slnce the flnanclal year-end. 17
CASTLEDERG CHILDCARE SERVICES LTD IA ¢ompany Ilmlt•d by guarantee. not havlng a 8hare capltall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FO EFI ANCIAL YEAR ENDED 31 MARCH 2025 18
Castlodorg Chlldcare Services Ltd A company lirnitod by guarantee. not having a sharè capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the financial ygar andod 31 March 2025 2025 2024 Income Chlldcare f88S 360,422 216,512 360,422 216,512 Expenses Wagas and salaries Staff dofln8d contribution pension costs staff training Purchase of materials. food Management fee CSF 8xp8nditure Awards for All Expenditure DCSDC Festival Fund Chlldcare WHSCT programmo costs Rent payable Insurance LSght and heat Repairs and maSntenance PrinlSng, postage and stationery Motor exp8nse$ Travolllng and onlertalnmenl Accounlanry Bank charges General expanses DeprecSatlon 304,907 10,800 3,149 28,626 9,480 3,998 5.062 7.909 1,119 6,744 3,241 5,124 13,453 2,012 863 520 3,250 237 4,826 2,674 183,015 5,963 2,670 16,771 6,650 4,320 5,509 5,496 3,130 4,744 756 1,038 715 2,618 177 4,810 3,234 417,794 251,816 Mlscellaneous ineome Capital orants amortised - SEUP8 Capllal grants amortised - TSB Lloyds Capital grants amortised - Awards for all C8pltal Grants amortised- SDC Capital grants amortlS8d - Bright Start Capltal grants amortlsgd - Dard Capital grants amortised The Pathway Fund Revenu8 grants- Th8 Pathway Fund Rev&nué grant- DCSDC CSF DCSDC Good R81ations Grant Revenue grants- DFC Comrllunily Fund Lolterles Revonu8 grant- WHSCT 220 11 1,103 231 14 999 53 54 31 27,500 13,880 87 39 27.150 2,000 2,000 3.947 10,000 22,062 6.520 71,441 46.522 Not surplus 14,069 11,418 The supplernentary information doe5 not form part of the financial stalements 19