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 $har¢ copltal)
DIRECTORS. ANNUAL REPORT
for the financial year ended 31 March 2025
The dir8clors present their Directors. Annual Report, ¢ombining tha Dir8Ctors' Report and Tru￿e&S, Report. and the
unaudiled financial statements for the financlal year ended 31 March 2025.
The financlal statements are prepared In accordance with the Companles Act 2006, FRS 102 'Th8 Flnanclal
Reporting Standard applicable in the UK and Republlc of Ireland" and Accounting and Reporting by Ch8rllies'.
Statement of Recommended Pracllce applicabla to charities preparlng thelr flnancial slalements In accordance wilh
the Financial Reporting Standard applicable In thè UK and Republic of Ireland (FRS 1021.
The Direclors, Report contains tha informallon rèquired to be provided in the Diractors, Annual Report under tha
ststement of Recommended Practice {SORP) guldèlines. The directors of the company are also charity trustees for
the purpos8 of ch8rfly law and undor the company's constitution aré known as members of the board of Iruslaès.
In Ihls report the direGlors of Casuederg Childcare Servlces Ltd presonl a summary of Ils purpose, govemance,
acttvities. achlevoments and finances for the flnanclal financial year 31 March 2025.
The company Is a reglstar@d charlly and hanca thé report and re8ults are presanted In a forrn which complies with the
rgquiremgnts ol the Companies Act 2006 and, although not obliged lo comply with the Statamenl of Recommended
Practice applicable in the UK and Republic of Ireland FRS 102, the organisalion has Implemented its
recommendallons where relevant In these flnancial statements.
Prlnclpal Actlvlty
The principal activity of the company is lo enhance tha dev8lopment and education of chlldren aged eleven weeks to
eleven years.
Mlsslon, ObJectlvoÉ and Stratsgy
Mi88ion 8tatemont
Cast18derg Chlldcare S&rvlc89 objects a$ 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 famil1￿chIldr&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 ex10￿Or 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 Inco￿Orated 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 a￿rual8 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 r￿UIring 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 chu￿htown 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