REI GISTERED COMPANY NUMBER.. N1044971 (Noi'thei'ii Ii"elaTid)
RII GISTEI RED CHARITY NUMBLI R: 106089
RE4 PORT OF THE I'RUSTEI ES AND
FINANCIAL STATEI MENTS
FOR THE YEI AR LNDED 31 MARCH 2023
FOR EsiaiA CHILDCARE LIMITED
McAleei- Jacksoii Ltd
Cliai'tei'ed Accoiiiitants & Statiitoi'y ALiditoi's
CIILII'CI) HoLise
24 Diibliii Road
OMAGH
Co. Tyi-oiie
BT78 IHE

I SIIRA CHILDCARE LIMITED
CONTII NTS OF THI FINANCIAL STATEMENTS
FOR TH[ Yli AR EI NDED 31 MARCH 2023
Page
Refei'ence and A(Iniiiiistrative Details
Repoi"t of tlie Ti'iistees
Repoi't of the liidependent Aiiditoi's
Statement of Financial Activities
10
Balance Sheet
Casli Flow Stateiiient
13
Notes to tlie Cash Floiv Statemeiit
14
Noles to the Finaiicial Statements
15 to 21
Detaile(J Statement of fiinaneial Activities
22 to 23

I SIIRA CHILDCARE LIMITED
RtrERlI NCEI AND ADMINISTIL4TIVE DEI TAILS
riOR THE Yll AR NDED 31 MARCH 2023
TRUSTEEI S
C Mccai'iiey
S McEvoy
J A Bates
S M Loiighi'aii
L M Firth
P Sl)iels
D Mccai'rol l (appoiiited 1 .8.22)
COMPANY SE4 TARY
C Mccaffi'ey
REI GISTERID OFFIC
167 Newtowiisaville Road
Eski'a
Oinagli
Co. Tyrone
BT78 2RJ
REGISTEREI D COMPANY
NUMBER
N1044971 (Nortliei'n li'eland)
RL4 GISTERED CHARITY
NUMBER
NIC106089
AUDITORS
McAleei' Jacksoii Ltd
Cliai'tei-ed AccoLintaiits & StcltLltory ALiditors
Cliiii'cli Hoiise
24 Diiblin Road
OMAGH
Co. Tyi'one
BT78 1 HE
BAIYKERS
Daiislce Batik
5-7 Mai'ket Sti'eet
OMAGH
Co. Tyi'oiie
BT78 1 BN
Page I

ESKRA CHILDCAREI LIMITED
RE4 PORT OF THE TRUSTEI ES
FOR THE YEAR EI NDED 31 MARCH 2023
The tl'LlStees wlio al'e also dii'ectors of tlie cliai'ity foi. tlie purposes of tlie Coinpaiiies Act 2006, pi'esenl tlieii.
i'epoi't witli tlie fiiiaiicial stat¢iiients of tlie chai'ity foi. the yeai. elided 31 Mai'cli 2023. Tlie ti'ustees liave adopted
tlie pi'ovisioiis of Accoiiiitiiig aiid Repoi'tiiig by Cliarities.. Stateineiit of Recoinineiided Pi'actice applicable to
cliai'ities pi-epai'iiig tl)eii' accoLlllts iii accoi'daiice witli tlie Fiiiancial Repoi-tiiig Staiidai'd applicable iii tlie UK aiid
RepLiblic of li'elaiid (FRS 102) (effective l Janiiai'y 2019).
OBJECTIVEI S AND ACTIVITIE< S
Objectives ancl aclivities
Eski'a Cliildcat'e Ltd opei'ates a ivi'ap-ai'oiiiid daycai-e sei'vice aiid playgi'oiip based in tlie local coinilliin ity ceiiti'e
iii Eski'a. Tlie bLisiiiess was set LIP ill 2001 to pi'ovide childcai'e soliitions foi. pai'etits ill tliis I'elatively
disadvaiitaged i'iii'al coininliiiity aiid lielp SLlStaiii Illiinbei's at tli¢ local pi'iiiiai-y scliool.
Oiii. Goals
Eskra Cliildcai'e Ltd will advaiice tlie ediicatioii of clii Idi-ei) LIP to tlie age of12 yeai's by'.-
l . Pi'ovid ing tlie iiecessai-y facilities for tlie dai ly care, recreatioi) aiid ediicatioii of cliildi-eii, wliicli is affordable
aiid accesible to faniilies iii tlie Eski'a coiiiiniiiiity ai)d widei- d isti'ict.
2. Meetiiig Il)e social, edLicalioi)al aiid developi)ieiital needs of pi'e-scliool cli ildi'eii iii tlie Eski-a cominiiii ity aiid
widei- disti'ict by tli¢ pi-ovisioii of pre-scliool educatioii.
Tl)e coiiipaiiy is a I'egistei'ed cliai-ity undei. i-egisti-atioii iiiiinber NIC106089.
Piiblic benefit
Eski'a Cliildcai-e Ltd del ivei'ed sigiiificaiit piibl ic beiiefit against botli objectives ovei- tlie last trading pei-iod. Iii
tlie fiiiaiicial yeai. ending 31 Marcli 2023 Eski'a Childcai'e Ltd pi'ovided,.-
Pi'e-scliool ediicatioii foi- 47 clii Idi'¢ii aged 3 4 yeai's- aiid
A stiiniilatiiig eiivironilleiit foi. 274 clii Idreii aged 5 Inoiitl)s - 12 years
Page 2

I SI<RA CHILDCARI LIMITEI
REPORT of4 THE TRUSTE( E4 S
FOR THEI YEI AR fNDED 31 MARCH 2023
ACHIEI VEMENT AND PEI Rf4 ORMANCE
Chai'itable Activities
DLlI'iiig 2022123 tlie biisiiicss slowly caime oiit of the COVID I'egti'ictioiis. It is to tlie OLltstaiidiiig ci'ed it to tlie
Inaiiageineiit teaiii aiid staff tliat tlie biisiness lias siii'vived and Inade it tlii'oLigli aiiotliei- fiiiaiicial yeai..
Iii spite of SLicli a cliallengiiig yeai., the staff of playtiiiie seciii'ed aiiotliei. graiit fi'oiii tlie pathway fiiiid foi- tlie
pi'ofessioiial developineiit of staff aiicl staff i¥i51iiig gave lip leisLlI'e tiine to Lll)dei-take ti'aiiiiiig.
Key Highlights
Siiice COVID, tlie coiiipaiiy l)as expei-ieiiced sevei'e difficiilty iii i-eci-liitiiig i)ew staff. We I'espoiided by
oiierliaiiliiig oui- staff i-einiii)ei'ation wliicli raises oiir valiiable staff sigiiificaiitly above the iiatioiial IniiiiiiiLIIII
wage. Tliis is fact is soinelliiiig we al'e pleased abolit biit Lll)foi-tiinately it Ineaiis a coi'i-espoiidiiig inci'ease in
fees foi. oiii. pai-eiits.
OLII. Goals foi. Next Yeai.
Coinplete the Inajoi. ovei-liaiil of oiir i'eci-uitineiit, I'einLinei'atioii aiid staff stl'LlCtiii-es li) Playtime.
After COVI D resti'ictioiis, Ive plaii to coiitlllLie oiii. engagement witli pai-eiitslcai'ers, gi'aiidpai-eiits, aiid tlie local
coininiiiiity by exteiidiiig (lie opi)oi'tiiii ities foi- tlieiii to becoine iiivolved witliiii oiir pi'e-scliool pi'ogi-ainime.
We plaii to sti-ei)gtlien oiir fiiiaiice and goveriiaiice systeins witli iiivestment in softwai-e aiid ti'aiiiiiig foi. stilff aiid
dii-ectoi-s.
FINANCIAL REVIEW
Financial position
Eski-a Clii Idcai'e Ltd is deliglited to I'epoitt an excel leiit fiiiancial pei-foi'inaiice.
Risks & Uiicei'taii)ties
The inain i'isks foi- tlie cliai'ity in t5ie iiext yecir is tlie difficiilty in i-eci-liitii)g staff 1( lid I'etaiiiii)(y
qLlci1ified staff.
Pi'incipal fiiiiding soiii'ces
Eskra Cliildcai'e Ltd geiiei-ates 84 % of its iiicoine froim fees from pareiits wlio Lise the cliildcai'e facility. Tlie
coinpaiiy also i'eceived £97,045 fi'oin the Depaitnient of Ediieatioii to deliver a pi'e-scliool edLicatiOll CLlI'I'icuIIiiii
foi. 47 local cliildi'eii aged 3-4 years.
Reseives policy
Tlie Triistees aiiii to hold siifficiei)t desigiiated fLiiids to SLlPPOIt social entei-pi-ise activity. Iii additioii, i'esei'ves
al-e maiiitaiiied to pi'ovide a Iiedge agaiiist tlie loss of ti'aditional pi'oject fLinding foi. tli¢ delivei'y of Eski-a
Cliildcare Ltd.'s objectives, aiid to fliiid tlie Cliarity's capital aiid propei'ty Inaiiileiiaiice plaiis to flind foi. the
iiplceep aiid i-eiieNval of pi'einises. Tlie Ti'iistees al'e satisfied tlie designated fiiiids I'einaiii adeqliate foi. tlie time
beiiig.
Page 3

EI SKRA CHILDCARE LIMITED
REI PORT OF THL TRUSTII ES
roR THE YII AR INDED 31 MARCH 2023
FINANCIAL REI VIli W
Goiiig concern
Tlie tl'LlStees l)ave assessed, based 011 tlie aiiticipated activities of tlie cl)ai-ity, tliat tliei-e at'e adeqiiate I'esolirces iii
place to Ineet tlie oii-going costs of tl)e cl)ai-ity foi. a Iiiiiiiiniiin of 12 Inoiitlis fi-oin tlie date of sigiiing of tlie
finaiicial slateinents. Iii coiiiiiig to tliis concliisioii, tlie tl'LlStees liave assessed tlie eiitity's ciii'i'ei)t finaiicial
ai-j'aiigeimeiits aiid avai lable I'esoLlI-ces of tlie cliai-ity. Foi. tliis i easoii, tlie fiiiaiicial stateineiits liave been pi'epai'ed
oli a going coiTrcei-ii basis Nvli icli presiiines tlie real isdtioii of assets aiid liabi lities iii tlie iioi'iiial COLlI'se of bLisiness.
STRUCTURE, GOVEI RNANCL AND MANAGEI MENT
Govei'iiing (lociiment
Tlie cliai-ity is coiiti'ol led by its govei-niiig docLiineiit, a deed of triist, aiid coiistitiites a limited coinpaiiy, l lim ited
by giiaraiitee, as defiiied by tlie Coiiipaii ies Act 2006.
Oi'ganisational structiii'e
Eski',I Cliildcare Ltd is Inaiiaged by 7 tl'LlStees iioiiiiiiated by tlie Ioccil coiiiiniiii ity aiid pareiits iisiiig tlie daycai'e
sei'vice. Tlie ti'iistees are also d ii'ectoi's of tlie coinpaiiy.
Cliaii'pei-soii: Clii'is Mccariiey
Coiiipany Seci'etai'y.. Colette Mccaffi-ey
Ti'easiirei.: Steplieii McEvoy
Tlie dii'ectoi's/ti-iistees meet at Icast foiii. tiilles pei. yeai- aiid iiidividiial triistees take specific respoiisibility foi.
fiiiaiicial issiies, HR issues, pol icies aiid safegiiai-diiig.
STATEMENT OF TRUSTEI Li S, RL4 SPONSIBILITIES
Tl)e ti'iistees (Ivlio al'e also tlie dii'ectoi's of Eski'a Cliildcai'e Liiiiited foi. tlie piii-poses of coiiipany laNv} at'e
I'espoiisible foi. prepai'iiig tlie Repoi't of tlie I'i'LlStees and tlie fiiiaiicial stateiT]eiits iii accoi'dance ivitli applicable
law and Uiiited Kii)gdoiii Accoiiiitiiig Staiidai'ds (Uiiited Kiiigdoiii Geiiei-ally Accepted Accoiiiitiiig Pi'actice).
Coillpaiiy laiv I'eqiiii-es tlie ti-iistees to pi'epai'e fiiiaiicial stateiiieiits for eacli finaiicial yeai. wliicli give a Iriie alld
fail- view of tlie state of affaii's of tlie cl)ai'itable coinpaiiy aiid of tlie iiicoining I'esoiii'ces aiid applicatioii of
I'esoiii-ces, iiicliiding tlie iiicoine aiid expeiiditLlI'e, of tlie chai-itable coiiipaiiy for tliat pei-iod. Iii pi'epai'ing tliose
fiiiaiicial stateiiieiits, tlie tl'LlStees al'e I'eqiiii'ed to
select siiitable c1CCOllllting policies aiid thei) apply tliem coiisistently;
obsei've tlie iiietliods aiid pi'iiiciples in tl)e Cliai-ity SORP.
Inalce jlidgeineiits and estimates that al'e i'easoiiable aiid pi'iideiit.
prepare tlie fiiiaiicial stateineiit.s oii tlie goiiig coiicei'ii basis iinless it is iiiappropi'iate to presuine tliat the
cliai'itable coinpany wi I I coiitll)Lie iii biisiiiess.
Pagc 4

I SIIRA CHILDCARE LIMITllD
REI PORT OF THE TRUSTLES
FOR THI YEI AR II NDED 31 MARCH 2023
STATEMENT OF TRUSTEI Ei S, REI SPONSIBILITIEI S - coiitinued
Tlie ti'iistees al-e I'espoiisible foi. keepiiig pi'opei. accoiiiiting i'ecords wliicli Ilisclose with reasoiic1ble accLlI'acy at
aiiy tiine tlie fiiiaiicial positioii of tlie c111( I'itable coiiipaiiy ai)d lo eiiable tliein to eiisiii'e tliat tlie fiiia51ciaS
stateiiieiits coiiiply witli tlie Coiiipaiiies Act 2006. Tliey al'e c2lso i-espoiisible foi. safegiiai-diiig tlie assets of tlie
cl)ai-itable coinpaiiy aiid lieiicc for takiiig i-easoiiabl¢ steps foi. tlie pi'eveiitioii aiid detection of fi'aLid aiid otlier
ii'i'egLilai'ities.
Iii so fai. as tlie ti'iistees at-e awai'e:
tl)ei'e is no i'elevaiit aiidil. iiifoi-iiiation of Nvliicli the cliai'itlc ble coinpaiiy's aiiditoi's al'e iiiiawai'e. aiid
tlie ti'iistees liave talcesi all steps tliat tliey OilLTlit to Iiave talceii to ITJake theinselves awai-e of aiiy i'elevaiit aiidit
iiifoi'iiiation aiid to establisli tliat the aiiditoi's al'e awai'e of tliat iiifoi'iiii1tioii.
AUDITORS
Tlie aiiditoi's, McAleei' Jacksoii Ltd, will be pi'oposed foi- i'e-appoiiitiiieiit at tlie forthcoiniiig Aiiiiiial Geiiei'al
Meeting.
This I'epoit lias beeii pi'epai'ed iii accoi'daiice witli tlie special pi-ovisioiis of Part 15 of the Coinpaiiies Act 2006
i-elatiiig to sinall coinpanies.
Appi'oved by oi'dei- of tlie boai'd of trLlStees 011 21 Dec¢inbei' 2023 ai)d sigiied oli ils belialf by..
C Mccai-ney - Ti'iistee
Page 5

REI PORT or THE INDEI PEI NDENT AUDITORS TO THE MIMBERS OF
ESICRA CHILDCAREI LIMITED
Opiiiion
We liave aiidited tlie finaiicial stateineiits of Eski-a Cliildcai'e Liinited (tlie 'cliai-itable coiiipany,) foi. tlie yeai.
ended 31 Marcli 2023 wliich coiiipi'ise the Stateinent of Fiiiaiicial Activities, tlie Balaiice Slieet, the Casli Flow
Stateineiit and iiotes to tlie fiiiaiicial stateineiits, iiicliid iiig a Sliinmai'y of sigiiificant accoLllltiiig pol icies. Tlie
fiiiai)cial I'eportiiig fi'ainewoi'k tliat has been appl led iii theii- pi'epai'atioii is applicable law aiid Uiiited Iciiigdoin
AccoLllltiiig Staiidai'ds (Uiiited Kiiigdoim Geiiei'ally Accepted Accoiintiiig Pi'actice).
Ili OLII. Opillloli tli¢ fiiiaiicial stateiiieiits..
give a ti'iie aiid fail. view of tlie stilte of tlie cliai'itable coiiipaiiy's affairs as at 31 Mai-cli 2023 aiid of its
iiicomiiig I'esoiii-ces aiid applicatioii of resoLlI-ccs, Iiicliidiiig its incoine aiid exp¢nditLlI'e, foi. the yeai. tlieii
elided.
liave beeii pt'opei'ly pi'epaiEd iii accoi'daiice witli Ui)ited Kiiigdoin Gei)ei'ally Accepteil Accoiiiitiiig Pi'actice.
aiid
liave beeii pi'epai'ed iii accoi'daiice witli tlie I'eqiiii-eineiits of tlie Coinpaiiies Act 2006.
Basis fol. opinioii
We coiidLlCted oiii. aiidit in accoi'daiice witli Iiitei'iiictioiial Staiidards oli ALiditii)g (UK) (ISAS (UK)) and
applicable law. OLlI' i'espoiisibi l ities iindei- those staiidai'ds at'e fLlI'lliei' desci'ibed iii tlie Aiiditoi's, I'espoiisibi lities
foi. tlie 1( Iidit of the fiiiancial statemeiits sectioii of OLII. i'epoi't. We al'e iiideyeiideiit of tlie cl)ai'itable coinpaiiy iii
accoi'dance witli tlie etliical reqLlii-eineiits tliat are I'elevaiit to oiii. aiidit of tlie fiiiaiieial stateineiits iii tlie UK,
iiicliiding tlie FRC'S Etliical Staiidai'd, aiid tlie pi'ovisions available foi- sinal l eiitities, li) tlie cii'ciiinstaiices set OLIt
iii iiote 17 to tlie fiiiancial stateineiits, aiid we liave fiilfilled our otlier ethical respoiisibilities iii accoi'daiice witli
tliese reqLllI'einenls. We believe tliilt tlie alidit evidence we liic ve obtaiiied is SLifficient aiid appi'opi'iate to
pi-ovide a basis foi. out. opiii ion.
Coiicliisiolis i'elatii)g to going coneei'n
Iii aLiditiiig tl)e fiiiaiicial stateiiieiits, we liave coiicliided that tlie triistees, Iise of tlie goiiig concei'ii basis of
accoLiiiling iii tlie pi'epai'atioii of the fiiiaiicial slateillents is appropi'iate.
Based oii tlie work w¢ liave pei'foi-tned, we liave i)ot identified aiiy matei-ial iiiicei'taiiities I'elating to evei)ts 01-
coiiditioiis that, iiidividiially oi. collectively, Inay cast sigiiificaiit doiibt 011 tlie cliaritable company's ability to
coiitll)Lie as a gioiiig coiicei'ii foi. a pei-iod of at least twelve Inoiiths fi'oill wheii tlie fiiiaiicial stateineiits cll-e
aLltlioi'iged for iSSLIe.
Oiir respoiisibilities and tlie respoiisibilities of tl)e tl-LlStees witli i-espect to goiiig concei'ii al'e desci'ibed iii tlie
I'elevaiit sectioi)s of tliis I'epoi't.
Page 6

REI PORT ofi THE INDII PEI NDEI NT AUDITORS TO THE MEMBERS or
4 SKIL4 CHILDCARE LIMITED
Otlier iijfoi'ination
Tlie tl'LlStees al-e I'espoiisible foi. tlie otliei. infoi'iiiation. Tlie otliei. iiifoi-iiiatioii coiiipi'ises tlie infoi'iiiatioii incliided
iii tlie Aiiiiiicil Repoit, othei. tliaii tlie fiiiaiicial stateiiieiits aiid oiii. Repoi-t of tlie Iiidepeiideiit Aiiditors tliei'eoii.
OLII. opin ioii oli tlie fiiiaiicial stateineiits does iiot covei. the otl)ei- iiifoi'inatioii aiid, except to tlie exteiit otliei'wise
expSicit5y stated iii OLir I'epoi-t, we do iiot expi'ess aiiy foi'in of assLlI'ance coiicliisioii tliereoii.
lii coniiectioii ivitl) oiii. aiidit of tlie finaiicial stcltein¢iitS, OLII. respoiisibil ily is to l-ead tlie otliei. iiifoi'inatioii aiid, iii
doiiig so, coiisidei. wlielliei. tli¢ otl)ei' iiifoi'ination is matei'ially iiicoiisisteiit witli tlie fiiiic l)cial stateinei)tS Ol. OLII-
Iciiowledge obtaiiied iii tli¢ aLidit oi. otliei'wise api)eai-s to be inatei-ially misstated. If ive ideiitify siicli Inatei'ial
iiicoiisisteiicies 01- appareiit Inatei'ial Inisstateinei)ts, Ive al'e I'eqLllI'ed to detei'iiiiiie Nvlietlier this gives i'ise to a
Iiiatei'ial Inisstateii)eiit iii tlie finaiieial st1cteiiieiits tlieinselves. If, b1( sed oii tlie woi'k we have pei'foi'ined, we
coiiclude that tliei-e is a iiiatei'ial Inisstateinciit of this otliei. iiiforinatioii, we al'e I'eqiiii'ed to i'epoi't tliat fact. We
havc iiotliiiig to I'epoi't iii tl)is regai'd.
Oi)iiiioiis on otliei" mattel's pi'escJ'ilie(I by tlie Coinpanies Aet 2006
In oiii. opiiiioii, based oli tlie woi'k iiiideitakeii in tlie coiii'se of tlie aiid it-
tlie iiifoi'ination (Fiveii ii) the Repoi't of the Ti-listees foi- tlie fiiiaiicial year foi. wliicli tlie finaiicial stateinents
are pi'epai'ed is consisteiit with t5ie fiiiaiicial stateineiits; ai)d
tlie Rei)oit of tl)e Ti'iistees lias beeii prepai-ed iii ilCCOI'daiice witli applicable legal I'eqiiii-eineiits.
Mattel's oil Ivhicl) Ive al'e requii'ed to repoi't by exception
Iii the liglit of tlie knoivledge and iiiidei'staiidiiig of tlie cliaritable coinpaiiy and its eiivii-oiiineiit obtaiiied iii tlie
coiii-se of tl)e aiidit, we have not identified inatei'ial iiiisstateimeiits iii tlie Report of tlie Ti'iistees.
We liave iiotliiiig to I'eport in I'espect of tlie followiiig Inatters wliei'e the Coinpaiiies Act 2006 reqLliI'es LIS to
i'eport to yoii if, iii oiii. opiiiioii..
adeqiiate accoiiiitiiig i'ecoi'ds have iiot beei) kept oi. i-etiii'iis adeqiiate for oiii. aiidit have iiot beeii I'eceived fi'oin
bi'aiiclies iiot visited by lis; oi-
tlie fiiiaiicial stateiiieiits al'e iiot iii agi'eeineiit witli tlie accoiiiitiiig i'ecords aiid I'etiiri)s' oi.
cei'taiii d isclosiii'es of tl'LlStees' i'einiii)ei-atioii specified by law al'e Iiot iiiade. oi.
we have iiot I'eceived all tlie iiifoi'iiiatioii aiid explai)atioiis we i-eqLllI'e foi. oui. aiidit. oi.
tlie tl-LlStees wei'e iiot entitled to take advai)tage of tlie siiiall coinpaiiies exeinptioii fi'oin tlie i-eqiiii'ement to
pi'epai-e a Sti'ategic R¢poi't or iii prepai'ing tlie Repot't of tlie Ti'iistees.
Resi)onsibilities of ti'ustees
As ekplaii)ed Inoi-e fill ly ii) tlie Statemeiit of Ti'LlStees' Respoiisibil ities, tlie ti-listees (wlio al'e also tl)e dii'ectoi's of
tlie cliai-itable coinpaiiy foi. tlie Plirposes of coinpic Iiy law) al'e I'esponsible for the pi'epai'c tioii of the fii)cliicial
stateineiits aiid foi. beii)g satisfied tliat tli¢y give a ti-ue and fail. view, aiid foi. siicli iiitei'iial coiiti'ol cls ilie trLlStees
detei'iii iiie is iiecessai'y to enable tl)e pi'epai'atioi) of fiiiaiicial stateineiits tl)at are fl'ee fi-oiii matei'ial In isstatemeiit,
wliethei. due to fi'aLid 01- ei'i'oi..
Iii prepai'iiig the fiiiaiicial stateineiits, tlie ti'iistees al'e respoiisible foi. assessiiig tlie cliai'itable coiiipany's abi lity to
coiItillLie as a goiiig coiicei'n, disclosiiig, 1( s applicable, Inattei's i-elated to goiiig concei'n aiid LlSiI)g tlie ooiiig
concei'ii basis of accoiiiiting iinless tlie ti'iistees eitliei. iiitend to liqiiidate tlie chai'itable coinpaiiy oi. to cease
opei'atioiis, 01- liave iio I'ealistic altei'iiative biit to do so.
Page 7

REI PORT OF THE INDfi PENDlli NT AUDITORS TO THE MEMBII IIS OF
I SI<RA CHILDCARE LIMITED
Oiii. i"esi)oiisibilities foi. tlie aii(lit of the finaiicial statements
OLII. objectives al'e to obtaiii i'easoiiabl¢ assiii'aiice abolit Nvlietliei. tlie fiiiaiicial stateinents as a ivliole al'e free
fi'oiii material In isstateineiit, wliethei. diie to fi-aiid oi. ei'i'oi-, aiid to issiie a Repoi-t of tlie Iiidepeiideiit Aiiditors tliat
iiicILides OLII. opinion. Reasoiiable assLlI'aiice is a liioli level of assLlI'ance, biit is iiot a giiai'aiitee tliat ali aLidit
coiidLlCted iii accoi'dai)ce witli ISAS (UK) will cllivays detect a Inatei'ial iiiisstateineiit wlien it exists.
Misstateinents cali ai'ise fi'oiii fi'É111d or ei'i'oi. aiid al'e coiisidei'ed i)iaterial if, iiidividiially or iii tlie aggi'egate, Iliey
COLI Id I'easoiiably be expected to iiifliieiice tlie ecoiioiii ic decisioiis of iisei's takei) oli tlie basis of tliese fiiiaiicial
stateineiits.
Tlie exteiit to wliicli OLlI' pi'ocediires al'e capable of detectiiig ii'i'egiilai'ities, iiiclLI(liiig fi'aiid is detailed below..
In ideiitifyiiig alld assessiiig risks of iiiatei-ial Inisstateineiit iii I'espect of ii-l'egLilai'ities, inclLidiiig fi'aiid aiid
noii-coinpliaiice witli laNvs ai)d I'egLI latioiis, we coii8idei-ed tlie folloiviiig..
tlie natiii-e of tlie illdLlStiy aiid sectoi., conti'ol eiivii'oiiineiit aiid bLlSlI)ess pei'foi'illaiice iiicluding tlie Coinpaiiy's
I'einiiiiei'alioii policies.
i-esLilts of oiii. eiiqiiii-ies of Inaiiagemeiit aiid otliei. key pei'sons ciboiit tlie Coiiipaiiy's owii ideiitification aiid
assessinciil of tlie I'islcs of ii'regLI lai-ities, ii)cliid iiig tliose tliat iiiay occiii. eitliei. as a i-esii It of fi'aiid or ei'i'oi., aiid
Inattei's ive ideiitified fi'oin oiii. i-eview of tlie Coinpaiiy's pol icies, i)rocedLlI'es and iiitei-iial coiiti-ols. aiid
tlie iJ)atters disciissed ainoiig tlie aiidit eiigageinenl teain I'egai'diiig potential iiidicatoi's of fi'aiid aiid wliei'e it
In iglit occiii- iii tlie fiiiaiicial stateineiits.
We also obtaiiied ali Lindei'staiidiiTrg of tlie legal ai)d regLilatoi-y frciinewoi'k tliat tlie Coiiipaiiy opei'ates iii,
foclisiiig oli pi'ovisioiis oli tliose that liad a dii'ect effect oli Inaterial ainoLlllts aiid disclosiii'es iii tlie fiiiaiicial
stateineiits. Tlie key laws aiid I'egiilations we considei'ed in this coiitext iiicliided tlie UIC Conipaii ies Act,, liealtli
aiid safety i-e(yiilatioiis tooetliei. witli pi'ovisioiis of otliei- laivs aiicl i-egLI lations Iliat do iiol l)ave a direct effect 011
tlie fiiiaiicial stateineiits, biit coinpliaiice witli wli icli Illay be fiiiidaiiieiital to the Coiiipany's ability to operate
Iii addi'essiiig the I'isk of fi'aLid tlii-oiigh Inaiiageinent ovei'ride of conti'ols, we tested tlie appi'opi-iateiiess of joiii'iial
eiiti'ies and otliei. adjLlStiiieiits' assessed wlietlier tlie jiidgeineiits iiiade iii Inakiiig accoiiiitiiig estiinat¢s at'e
iiidicative of a poteiitial bias; aiid evaliiated the biisiiiess I'atioi)ale of any significaiit traiisactioiis tliat ai'¢ iiiiiisiial
OI. OLltside tlie iioi'inal COLlI'se of biisiiiess.
Becaiise of tlie iiilieieiit limitatioiis of ali aiid it, tliei'e is a I'isk tliat we will iiot detect all ii'i'egiilai'ities, iiicliidiiig
tliose leadiiig to a matei'ial Inisstateineiit iii the fiiiaiicial stateiiieiits oi. iioii-coinpliai)ce with I'egiilation. Tli is I-isk
iiici'eases tlie Inoi'e tliat coiiipliance witli a law 01- I'egiililtioii is I'eiiioved froin tlie eveiits aiid ti'aiisactioiis
i'eflected iii tlie fiiiaiicial stateineiits, as we ivil I be less l ikely to becoine awai'e of instaiices of noii-coiiipliaiice.
Tlie i-isk is also gi'eatei. I'egai'diiig iri'egiilai'ities occiii'i-ing diie to fi'aiid I'atliei. tliaii eri'oi., as fi'aLid iiivolves
iiitentional concealiiieiit, foi'geiy, coll iisioii, oniissioii oi. In isi-epi-eseiitatioii.
A fiiitliei- descriptioii of oiii. I'espoiisibilities foi. tlie alidit of tlie fiiiaiicial statenieiits is located oii tlie Finaiicial
Repot'ting Coiiiici I's website al www.fi'c.oi'g.Iiklaiid itorsi'espoiisibilities. I'liis descriptioii foi'iiis pait of oiii.
Repoi-t of tlie Indepeiideiit Aiiditoi's.
Page 8

REI PORT ofi THI INDEI P[1 NDENT AUDITORS TO THE MEMBERS or
El SI<RA CHILDCARE LIMITED
Use of oiii. rei)oi't
Tliis I'epoi't is ii)ade solely to tlie cliai'itable Coliipitiiy's iiieiiibei's, as a body, iii accoi'daiice with Cliaptei. 3 of Pai-t
16 of tl)e CoiMI)anies Act 2006. Our aiidit woi'k lias beeii iiiidei'lakeii so that we iiiiglit state to tlie cliai'itable
coini)aiiy's meinbei's tliose illattei's we al'e I'eqiiircd to slate to tliein in ali £lLiditoi-s' i-eport aiid foi. iio otl)ei'
piii-pose. To tlie fiillest ext¢iit permitted by law, we do iiot accepl oi. assiiine respoi)sibi lity to aiiyoiie otliei. tl)aii
tlie cliai-itable coiiipaiiy aiid tlie cliaritable coinpaiiy's Ineinbei's as a body, foi. OLII. aiidit woi'k, for tliis i'epoi'l, oi.
foi- tlie opiiiioiis we l)ave foi'ined.
Micliael Bai-liett (Seiiioi. StatLltoi'y Aiiditoi.)
foi- aiid on belialf of McAleei- Jacksoii Ltd
Chai'tei'ed Accoiiiitaiits & StatLltoi'y Aiid itoi's
Cliiii-cli HoLise
24 DLibliii Road
OMAGH
Co. Tyi'oiie
BT78 1 HE
21 Decembei. 2023
Page 9

EI SKRA CHILDCARE LIMITII D
STATEMENT or riINANCIAL ACTIVITIES
roR THE YEI AR EI NDED 31 MARCH 2023
2023
Total
funds
2022
Tolal
fiiiids
Uiii'esti-icted Resti'icted
fliiid
fiind
Notes
INCOME AND EINDOWMENTS fiROM
Doiiatioiis aiid leLJacies
15
15
215
Cliai'itable activities
Clii Idcarc activities
1,039,934
1,039,934 ,
973,805
Iiivestinent iiicoiiie
Otliei. incoine
42
9,265
9,565
Total
1,049,517
1,049,517
983,327
EXPENDITURE ON
ChAI'itable activities
Cli i Idcai-e activities
944,085
944,085
898,872
Otliei.
51,673
51,673
42,603
Totxl
995,758
995,758
941,475
NII T INCOME
53,759
53,759
41,852
CONCILIATION OF fuNDS
Total fLiiids bi'oiiglit foi'lvard
230,618
230,618
188,766
TOTAL fuNDS CARRIED f4 ORWARD
284,377
284,377
230,618
The iiotes foi'iii pai-t of tliese fiiiaiicial stateinents
Page 10

4 SI<RA CHILDCARE LJMITED
BALANCE SHEI Ei T
31 MARCH 2023
2023
Total
funds
2022
Total
fiiiids
Uiii'esti'icted Resti'icted
flind
fiiiid
Notes
FIXID ASSEI TS
Taiigible assets
110,553
110,553
114,535
CURRENT ASSEI TS
Debtoi's
Casli at baiik aiid iii Iiaiid
12
70,466
173,255
70,466
173,255
68,918
111,916
243,721
243,721
180,834
CIIEI DITORS
Ainoiii)ts fal liiig diie witliiii oiie yeai.
13
(43,511)
(43,511)
(31,800)
NET CURRENT ASSEITS
200,210
200,210
149,034
TOTAL ASSEI TS LEI SS CURREI NT
LIABILITIEI S
310,763
310,763
263,569
CREIDITORS
AinoLlI)ts falliiig diie aftei. Inoi'e tliaii oiie yeai- 14
(26,386)
(26,386)
(32,951)
NET ASSETS
284,377
284,377
230,618
FUNDS
Uiii'esti'icted fiiiids
15
284,377
230,618
TOTAL f4UNDS
284,377
230,618
The iiotes foi'iii pait of tliese fiiiancial stateinents
Pagell
contiiiiied...

I SKRA CHILDCARf LIMITID
BALANCE SHEI Ei T - continueil
31 MARCH 2023
Tliese fii)aiicial stateineiits liave beeii prepai'e(l iii accor(laiice witli tlie pi'ovisioiis cipplicable to cliai'itable
coinpaiiies siibject to the siiiall coinpaii ies I'egiiiie.
Tlie fiiiaiicial stateineiits wei-e appi'oved by tlie Boai-d of I I'iistees aiid aLltlioi'ised foi. issiie on 21 Deceiii bei. 2023
and ivei'e sigiied oli its belialf by:
C Mccai'ney - Ti-iistee
Tlie iiotes forni pai't of tliese fiiiancial stateinents
Page 12

I SKRA CHILDCAREI LIMITED
CASH FLOW STATEMENT
FOR THE YE4 AR ENDED 31 MARCH 2023
2023
2022
Notcs
Casli flows fi'om opei'atiiig activities
Ccish geiiei-ated froim opei'lc tioiis
64,691
19,509
Net casl) pi'ovided by opei'atii)g activities
64,691
19,509
Cash fijows from iiivesting activities
Piii'cS)ase of taiigible fixed assets
Iiitei'est i-eceived
(12,920)
(3,500)
42
Net casli iised iii investiiig activities
12,917)
3,458)
Cash floii's fi'om finaiiciiig activities
Gi'ants I'eleased
9,565
9,265
Net casli provided by fiiiaiiciiig activities
9,565
9,265
Change in casli an(1 casli equivalenls in
the i'epoi'ting pei'iod
Cash Ai)d casli equivalents at the
begiiining of the i'ei)oJ'tiiig pei'io(I
61,339
25,316
111,916
86,600
Casli aiicl cash eqiiivalents at the end of
the i'epoi'ting pei'io(I
173,255
111,916
The notes foriii pait of these fiiiaiicial statcinents
Page 13

I SICRA CHILDCARE LIMITED
NOTEI S TO THE CASH fiLOW STATIMENT
roR THE YEI AR EI NDLD 31 MARCH 2023
REI CONCILIATION of4 NEI T INCOIVII TO NEtT CASH FLOW fiROM OPERATING
ACTIVITIEI S
2023
2022
Net iiieome foi" the i'epoJ"ting pei'io(l (as i)ei' tlie Statement of
ri jll¥2nciAI Actiiiities)
A(ljiistnients foi.:
Depi-eciatioii cliai'ges
iitei'est I'eceived
Gi'aiits I'eleased
117cl.ease i li debtoi-s
Iiici'ease/(deci'ease) iii ci-editoi's
53,759
41,852
16,903
(3)
(9,565)
(1,549)
5,146
17,005
(42)
(9,265)
(13,768)
(16,273)
Net casli iii"oviileil by 01)ei"ations
64,691
19,509
ANALYSIS OF CHANGES IN NEI T FUNDS
At 1.4.22
Cash flow
At 31.3.23
Net L'ash
Cas11 at biliik and iii liaiid
111,916
61,339
173,255
111,916
61,339
173,255
Total
111,916
61,339
173,255
The notes foi'iii pai't of tliese fiiiaiicial stateineiits
Page 14

Et SI<RA CHILDCARE LIMITED
NOTLI S TO THE FINANCIAL STATEMEI NTS
roR THE AR ENDID 31 MARCH 2023
ACCOUNTING POLICIEIS
Basis of pi'epai'ii)g tlie fiiiancial stAtements
Tlie fiiiaiicial stateinents of tlie cl)ai-itable coini)aiiy, wliicli is a PLiblic beiiefit entity iiiidei. FRS 102, liave
beeii pi-epared iii accoi'daiice witli tlie Cliai'ities SORP (FRS 102) 'Accoiintiiig ai)d Repoitii)g by Cl)ai'ities'.
Slateiiieiit of Recoiniiieiided Pi'actice applicable to cliai'ities pi'epai'iiig tlieii. accoiiiits li) aceoi-daiice witli
tlie Fii)aiicial Repoi'tiiig Staiidai'd applicable iii tlie Ul£ aiid Repiiblic of Ii'elaiicl (FRS 102) (effective I
Jaiiiiill'y 2019),, Fiiiaiicial Repoi'tiiig Staiidard 102 'Tlie Fiiiaiicial Repoi'tiiig Standai'd applicable in (lie UJC
and Repiiblic of Ii'elaiid, aiid tlie Conipaiiics Act 2006. The fiiiai)cial stateineiits have beeii pi'epai'ed iii)der
tlie histoi-ical cost coiiveiition.
liieome
ASI iiicoi)ie is i'ecogiiised iii tlie Stateineiit of Fiiiaiicial Activities oiice tlie cliai'ity lias ei)titleiiiei)t to tlie
fiii)ds, it is pi'obab5e tliat tl)e iiicoiiie wi15 be I'eceived aiid tlie anioiiiit cai) be Ineasiii'ed I'eliably.
I xpenilitui'e
Liabi lities al-e I'ecogiiised as expeiiditLlI'e as sooii as tliere is a legal oi. coiisti'iictive obligation coinin ittiiig
the cliai'ity to tliat expeiiditiii'e, it is pi'obable tliat a ti'aiigfei. of ecoi)omie beiiefits will be reqiiii-ed iii
settleineiit aiid tlie ainoiiiit of the obliLTatioii cali be iiieasLlI'ed I'eliably. Fxpeiiditiii-e is accoiiiited foi. oii ali
acci'Lials basis aiid lias beeii classified uiidei. lieadiiigs that aggi'egate all cosl related io the categoi'y.
Wliei'e costs caiiiiot be dii-ectly atti'ibiited to pai-tiCLilai' lieadiiigs tliey liave beeli al located to activities on a
basis coiisisteiit witl) Ilie use of resoLlI'ces.
Taiigible fixe(l assets
Depreciatioii is pi'ovided at tlie followiiig aiinLial rates iti oi'dei. to write off eacl) asset ovei. its estiinated
iisefiil life.
Leaseliold iinpi'oveinents
Eqisipineiit, fixtLlI'es & fittings
l O % 011 I'ediiciiig balaiiee
200/0 on I'ediiciiig ba5ance
Taxatyon
Tlie cliai-ity is exein5)t fi'oiii coi-poi-ation tax oli its cliai'itable activities.
Fiiii(l accountiiig
Uiii'estricted fiii)ds can be iised in accoi'daiice witli tlie cliai'itable objectives at tlie disci-etion of tlie
tl'LlStees.
Resti-icted fiiiids cali oiily be iised foi. pai'ticiilai. I'esti'icted piirposes witliiii tlie objects of tlie chai-ity.
Resli'ictioiis ai'ise wlieii gpecified by tlie doiioi- oi. wheii fiiiids al'e i-aised foi- paiticiilai. i-esti'icted PLlI'poses.
Fiirtliei. explanatioii of the natiii'e aiid piii-pose of eacl) fLiiid is iiicliided iii tl)e iiotes to tlie fiiiaiicial
stateiiieiits.
Hii'e puj'cliase and leasing commitments
Reiitals paid iiiidei. opei'atiiig lec?ses al-e clicl1.ged to tl)e Stateineiit of Finaiicial Activities on a sti'aiglit liiie
basis ovei. tlie pei'iod of tlie lease.
Page 15
coiitiiiiied.

I SICRA CHILDCARE LIMITED
NOTfi S TO THE FINANCIAL STATEMENTS- coiitinued
FOR THL YEAR EI NDED 31 MARCH 2023
ACCOUNTING POLICIE( S - continiie(I
Peiisioji costs aiid othei. i)ost-i'etii'emeiit benefits
Tlie cliai'itable coiiipany opei'ates a defiiied coiiti'ibiitioii peiisioii sclieine. Coiiti-ibiitioiis i)ayable to tlie
cliai-itlc ble coinpaiiy's peiisioii sclieine al'e cliai'gcd to tlie Statciiieiit of Fiiiaiicic11 Activities iii tlie period to
wliicli tliey I'elate.
Debtoi's anil ei'e(litoi's R'eceivableli)ayable ivitliin oile yeai.
Debtoi's aiid ci-eclitoi's ivitli iio stated interest l-ate aiid I'eceivable oi. payable witliiii oiie ye2c I. al-e i-ecoi'ded
at tl',111saction pi'ice. Aiiy losses ai'isiiig fi-oin iinpaii'imeiit al'e recogiiised in tlie iiicoine aiid expeiiditiii'e
accoiiiit iii Iiiaiiageiiiei)t aiid adiniiiisti'ative expenses.
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES of4 Ei STIMATION
UNCERTAINTY
Estiinates aiid jiidgeii)eiits are I'eqiiii'ed wlieii c1pplyiiig accoiiiitiiig policies. Tliese are coiitinLially
evalLiated aiid at'e basecl oli liistoi'ical expei'ieiice aiid otl)ei' factoi's, iiicliidiiig expectatioiis of fiitLire eveiits
tliat are bel ieved to be i-easoiiable Lll)dei' tlie ciiciiinstaiices.
Recovei-abi lity of debtoi's
Estiiiiates al'e Inade iii I'espect of tlie I'ecovei'able valiie of ti'ade aiid otlier debtoi's. Wlieii assessiiig tlie
level of pi'ovisioiis i-eqiiired, factoi's iiicliidiiig ciii'i'ent tl'1¢ dilig expei'ience, liistOl'iC<il expei'ieiice aiid tlie
agiiig pi'ofile of debtoi-s al-e coiisidei'ed.
Usefiil econoin ic l ives of taiigible assets
Tlie aiiiilial depi'eciatioii chai'ge foi. taiigible assets is seiisitive to cliaiiges iii tlie estiinated iisefiil
ecoiioinic lives aiid I'esidLial valiies of tlie assets. The iisefLiI economic lives aiid I'esidiial Vciliies al'e
I'e-assessed aiiiiiially. Tliey al'e ainended Nvheii necessai'y to reflect CLlI'i-eiit estiinates, based oli fiitiire
iiivestiiieiits, ecoiioinic iitilis1c tioii aiid tlie pliysical coiiditioiis of tlie assets.
DONATIONS AND LEGACIES
2023
2022
Doiiatioiis
15
215
Page 16
coiitiiiiied...

EI SKRA CHILDCARII LIMITED
NOTES TO THf FINANCIAL STATEI MENTS- continued
riOR THE YII AR ENDED 31 MARCH 2023
INVI4 STMENT INCOME
2023
2022
Iiitei'est oli casli deposits
42
INCOME FIROM CHARITABLEI ACTIVITIEI S
2023
2022
Activity
Cliildcai'e activities
Cl)ildcai'e activities
CliiSdccl1'e activities
Clii Idcai'e 1( Ctivities
Clii Idcai'e activities
Childcai-e activities
Childcare activities
Fees
LdLication Aiitlioi'ity
Ti'aiiiiiig gi'aiits
Pai'eiits fees (volLintai-y)
Milk
Gi'aiits & covid SLlPPOrt
Miscellaiieoiis iiicoine
870,469
97,045
1,500
7,525
1,848
56,813
4,734
795,761
90,526
3,500
6,979
1,583
71,825
3,631
1,039,934
973,805
CHARITABLE ACTIVITIEI S COSTS
SLlPPOIt
costs (see
iiote 7)
Cl)ildcare activities
944,085
SUPPORT COSTS
Govei'iiance
costs
Management
Totals
Cliildcai'e activities
939,105
4,980
944,085
Page 17
contiiiiied...

I SI<RA CHILDCARE LIMITID
NOTfs TO THE f4INANCIAL STATEMENTS- coiitiniied
FOR THE YII AR EI NDED 31 MARCH 2023
NEI T INCOMli /(EI XPEI NDITUREI
Net iiicoinel(expenditiii'e) is stated aftei- cliai'giiig/(ci'editiiig)'.
2023
2022
Aiiditoi's, i-eniiinei-atioii
Depi'eci1¢ tioii owiied assets
4,980
16,903
4,166
17,005
TRUSTI4 EI S, REI MUNERATION AND BENEI FITS
Tliere wei'e iio tl'LlStees' i-eiiiiiiiei-atioii oi. othei. beiiefits foi- tlie yeai- elided 31 Mai'cli 2023 llor for tlie yeai.
elided 31 Mai-ch 2022.
Ti'llstees, expenses
Tliei'e were iio ti'iistees, expeiises paid foi. the year elided 31 Mcl1'clI 2023 iior foi. tlie yeai- elided
31 Mai'cli 2022.
10.
STAFF COSTS
2023
2022
Wages aiid salai'ies
Staff ii'aiiiii)g & ivelfai'e
800,081
10,384
764,719
3,773
810,465
768,492
Tlie avei-age iiioiitlily Iiiiinbei. of einployees diii-iiig tlie year was as fol lows..
2023
52
Staff
2022
52
No einployees I'eceived eiiioliiiiieiits iii excess of £60,000.
Page 18
continiied...

EI SI<RA CHILDCAREI LIMITEI D
NOTfi S TO THI filNANCIAL STATEI MEI NTS- contiiiuc(I
FOR THEI YEI AR EI INDID 31 MARCH 2023
11.
TANGIBLE FIXED ASSETS
Eqiiipiiieiit,
Leasehold
fixtiii'es
iinpioveinents & fittiiigs
Totals
COST
At l Api'il 2022
Additioiis
160,496
2,160
168,536
10,760
329,032
12,920
At 31 Mai'cli 2023
162,656
179,296
341,952
Dll PREI CIATION
At l Api'il 2022
Cliai'ge for yeai.
76,768
8,589
137,729
8,313
214,497
16,902
At 31 Mai'cli 2023
85,357
146,042
231,399
Nl(T BOOI< VALUE
At 31 Mai'cli 2023
77,299
33,254
110,553
At 31 Mai'cli 2022
83,728
30,807
114,535
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONEI YEI AR
2023
2022
Ti'ade debtoi-s
Othei. debtoi's
66,052
4,414
63,884
5,034
70,466
68,918
Page 19
coiitinued...

EI SICRA CHILDCARI LIMITfD
NOTI4 S TO TIIE FINANCIAL STATIMEI NTS- coiitinued
FOR THE YEI AR ENDED 31 MARCH 2023
13.
CREIDITORS: AMOUNTS FALLING DUE WITHIN ONE YEI AR
2023
2022
',1de ci'editoi's
Social secLlI'ity aiid otl)er takes
Otliei- ci-editoi's
11,294
12,725
19,492
7,005
2,390
22,405
43,511
31,800
14.
CRLI DITORS: AMOUNTS fiALLING DUE AFTEIR MORE THAN ONE YEI AR
2023
2022
Defei'i'ed (rovei'iiineiit gi'aiits
26,386
32,951
15.
IVIOVEMEI NT IN FUNDS
Net
Inoveiiieiit
iii fLiiids
At
31.3.23
At 1.4.22
Uni'estricte(I fiin(Is
Gciiei'al fiiiid
230,618
53,759
284,377
TOTAL FUNDS
230,618
53,759
284,377
Net Inoveiiieiit iii fiiiids, iiiclLided iii tlie above are as fol lows:
liicoiiiiiig
resoiii'ces
Resoiirces
expeiided
Moveiiient
iii fiinds
Uiii'estriete(I fiin(Is
Geiieral fliiid
1,049,517
(995,758)
53,759
TOTAL FUNDS
1,049,517
91)5,758)
Page 20
continiied...

I SICRA CFIILDCARI LIMITED
NOTEI S TO THI FINANCIAL STATEMINTS- continueil
r4OR THE YEI AR ENDED 31 MARCH 2023
15.
MOVEMENT IN fi UNDS - continued
Compai'atives foi. n)ovemei)t in fiinils
Net
Inoveinent
iii fiinds
At
31.3,22
At 1.4.21
Uiii'esti'icte(I fiiiiils
Geiiei'al fLiiid
188,766
41,852
230,618
TOTAL FUNDS
188,766
41,852
230,618
Coinpai'ative i)et Inoveineiit iii fLiiids, ii)cliided iii the above at'e as fol lows..
Incoining
iesoLlI'ces
Resoiii'ces
expeiided
Movenieiit
ILI fiiiids
Unresli'icted fuii(Is
Geiiei'al fiiiid
983,327
(941,475)
41,852
TOTAL FUND.8
983,327
941,475)
41,852
16.
REILATED PARTY DISCLOSURES
'riiei'e wei'e iio i-elated paity ti'aiislc clioiis foi. the yeai- elided 31 Mai'ch 2023.
17.
rRC EI THICAL STANDARD. PROVISIONS AVAILABLE f4OR SMALL ENTITIEI S
Iii coiniiioii witli Inaiiy othei. biisitiesses of OLII. size and iiatiire we Lise OLir aiiditors to assist witli tlie
pi'epai'atioii of tlie finaiicial stateinei)ts.
Page 21

SI<RA CHILDCARE LIMITED
Dri TAILED STATEMLI NT or FINANCIAL ACTIVITIEI S
riOR THE YEAR ENDED 31 MARCH 2023
2023
2022
INCOME AND LI NDOWMIINTS
Donatioi)s aii(I legacies
Donatioiis
15
215
IniiestJnent income
Iiilei'est on casli deposits
42
Chai'itable actlVAties
Fees
Ediicatioii Aiitliority
Ti'aiiiiiig gi-aiits
Parents fees (voliintai'y)
Milk
Gi'aiits & covid siippoit
M iscellaiieoiis iiicoine
870,469
97,045
1,500
7,525
1,848
56,813
4,734
795,761
90,526
3,500
6,979
1,583
71,825
3,631
1,039,934
973,805
OtlieR' income
Goveri)Ineiit gi-aiits I'eleas¢d
9,565
9,265
Total incomiiig I'esoui"ces
1,049,517
983,327
EXPENDITURE
Other
Food & catei'ing
51,673
42,603
Sui)poi't costs
Maiiagement
Wages & salai-ies
Staff ti'aiiiiiig & welfai'e
Water rates
Iiisui'aiice
Liglit & heat
Teleplioiie & fax
Cai-i-ied foi'wai'd
800,081
10,384
1,608
3,059
9,893
2,009
827,034
764,719
3,773
1,708
4,914
8,068
1,872
785,054
This page does Iiot form pait of tlie statiitoiy finaiicial stateiiients
Page 22

EI SIIRA CHJLDCARE LIMITED
Dri TAILED STATEI MEI NT OF FINANCIAL ACTIVJTIII S
roR THE YE4 AR EI NDED 31 MARCH 2023
2023
2022
Maiiageiiieiit
Bi'oiiglit foi'wai'il
Statioiieiy & coinpiitei-s
Baiili cl)ai'ges
Cleai)ii)g
Ti'avcl & siibsisteiice
Relit
Repaii-s & Inaiiiteiiaiice
SLlI)di'y expeiises
Coiisiiltaiicy fees
Photograpliei.
Doiiatioiis
Resoiii'ce Inaterials
Developineiit activities
Taxi costs - clii Idi'cii
Un ifoi'ins
Depi-eciatioii of taiigible asset
827,034
8,427
505
8,983
270
13,694
21,754
3,498
15,441
785,054
7,451
738
9,346
724
14,658
24,034
2,315
9,946
360
280
14,762
2,926
4,130
977
17,005
13,281
7,006
2,300
16,903
939,105
894,706
Govei'iiance costs
ALid itoi's, i-einiiiiei'atioii
4,980
4,166
Total I'esoiii'ces expeiided
995,758
941,475
Net IllLonie
53,759
41,852
Tliis page does not foi'ni pait of tlie statlltoi'y fiiiancial statenieiits
Page 23