REGISTERED COlkTPANY NUMBER: N1044971 (Northern Ireland)
RECJSTFRED CHARITY NUMBER: NIC106089
REP
RT
FTHETR
TEE
AND
FINAN
IAL
TATENENT
FOR TItE YEAR END
D31MAR
H 2023
FOR ESKRA CHTLDCARE LIIVUT
McAleer Jhckson Ltd
Chartered Accouiitanls & Sialiiiory Auditors
Cl)urch House
24 Diiblin Road
OMAG14
Co. Tyroiie
BT78 1 H.E
*JCIWKLOY*
2211212023
COMPANIES HOUSE
.JNI
#339

ESKRA CHILDCARE LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
P2go
Referencc and AdmiJ)istralive Delails
Report of the Truslees
Reporl of thc Indepcndent Auditors
Stxtemcnt of Financial Activities
10
Biilance Sheet
Cash FIDW Statement
Notcs to the Cash Flolv Stalemenl
14
Notes to the FinAncial Slalemenls
15 10 21

ESKII4 CHILDCARE LIMITED
REFERENCE A]YD ADMllYlS'fRA"fivE Dll TAII.S
FOR THE YEAR ENDLD 31 MARCH 2023
TRUSTEES
C Mccarney
S McEvoy
J A Bxies
S M Loii8hran
L M Firlh
P Shiels
D Mccarroll (appointcd 1.8.22)
co￿PANy SF.CRFTARY
C Mccaffrcy
RECISTER.ED OFFICE
167 Neivtoivnsaville Road
Omagh
Co. Tyronc
B"r78 2RJ
REGISTEIIED COM.PANY
NUMBF.R
N1044971 (Northern Irclaiid)
REGISI'EIIED CHARITY
NUMBF,R
NIC106089
AUDITQRS
McAleer Jackson Ltd
Chartered Accoiinianls & Statiitory Auditors
Cl)urch 14ouse
24 Diiblin Road
OMAGFI
Co. Tyrone
BT78 1 HE
BANKERS
Danske Bank
5-7 Market Street
OIMAGH
Co. Tyrone
BT78 IBN
Page I

ESKRA CHILDCARE LIMITED
EGISTERED Nu￿lER. N1044971
REI)ORT OF THE TRUSTF.F.S
FOR THF YEAR II NDED 31 MARCH 2023
Tli¢ Irustees ivlio are also direclors of tlie charity for Ilie purposes of tlie Compaiiie5 Act 2006, pr¢scnl tlicir
rcporl iviih Ihe financial slalcmei)Is of tl)c cl)arily for tl)e year L'ndLd 31 March 2023. The Iriisl¢cs havc adopted
Ilie provisioiis of Accountiiig aiid Reportiiig by Clitiritics: Siateinent of Recominended Praclice applicable lo
charilies preparin8 their accoui)ts accordance iviih tlie Finaiicial Rcporting Sl<111dard applicable in ihe UK and
Republic of Irelaiid (fRS 102) (effective l January 2019).
OBJECTIVES AND ACTJVITJES
Objectives and aclivi¢i¢s
Eskra Childcare Ltd operales a ivrap-aroiind daycare service and playgroup based in ihe local community centr¢
in Lskra. The business ivas set up in 2001 lo provide childeare soliitions for parents in this relatively
disadvantaged riir81 community and li¢lp siistaiii niimbcrs at the local priiiiary school.
Our Goals
skra Childcare Lid will advance the education of childr¢n up 10 ili¢ ag¢ of12 ycars by'.-
l . Providing Ili¢ necessary faci lilies for the daily care, rLLr¢ation and education of Lhildi¢n. which is afTordablc
aiid Rccesiblc to fam ilies in Ille Eskra cominiiiiily aiid wider district.
2. Meeling the social, educational and developinei)lal necds of prc-school children iii the Cskra coinmiinity and
vider disiricl by the provision of pre-scliool education.
The company is a re8islered charity linder registration number NIC106089.
Public benefit
Eskra Cliildcare Ltd delivered si8nificant piiblic benefit against bolh objeclives over the last irading period. Iii
tlie financial year eliding 31 Mllrcli 2023 Eskra Childcare l.,td providcd;.
Pre-school ediicalion for 47 cliildren <iged 3 4 years.. aiid
A stimulating ei)vironment for 274 children aged 5 Inonihs- 12 years
Page 2

ESKRA CHILDCARE LIMITED
REGISTEIIED NUMBER: N1044971
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023
ACHIEVEMENT AND PERFORMANCE
ChAritAble aL¢ivitios
Dijriiig 2022123 tlic business sloivly caine out of tlie COVI D I'estriclioiis. li is to ilie oiitstand iiig cred ir to tlie
Inaiiageii)enl teain and staff that the bi)sin¢ss lia5 survivcd and niade it ihroiigh another fiiiancial year.
In spite of such a challenging year, the staff of playiiine seciired aiiother grant from the patliivay fund for the
professional development of staff i1nd slaff ¥villing gave up leisure tiine to utidertake trainiiig.
Key Highlights
Siiice COVID, the coinpan>' has experienced severe difficiilty in recruiliiig iieiv staff. We respondcd by
ovcrliaulin8 oiir siaff remuiieration ivliich raises OLif itr8lLiable staff significanily above the Iia¢ioiial iii i li ini Llln
'age. "fiiis is facf is sometliing ive are pleased aboLii but Liiiforliinalely it means a corr¢sponding increasc in
fees for our pareiits.
Our Goals for Next Year
Complele the iiiajor ovcrhaul of oiwr recruilment, r¢muneratioii and staff striicfu￿s ilT Playtiin¢.
After COVID restrictions, Ive plan to conlinue our engagcment iviili pareiit51carers, grandparents, and tlie local
community by exteiiding the opportunities for them to become involved ivithin our pre-school programme.
le plan to slrengtlien oiir finance and governance systems ivith iiivestment in sofhvare aiid training for sta ff and
d ireclors.
FINANCIAL REVIEW
Financial position
Eskra Childcare Ltd is delighted to repon an e.xcel lent financial perforinaiice.
Risk's & Uncertainties
The Inain risks for ilie charity in the ne.xt year is ihe difficulty in re¢ruitii18 staff and retaining qiialified st2fr.
Principxl funding sourcc5
rskra Cliildcare Lid geiierates 840/0 of its incoine from fees fi'om parents ii,Iio use tlle ¢liildcare facility. "rhe
coiiipany also received £97,045 from tlie Departmcnt of Fducatioii lo deliver a pre-scliool education ciirriciiliim
ror 47 local children aged 3-4 years.
Reserves policy
The Trustees aim to llold sufficieiit designated fiinds 10 support social enterprise activity. Iii add ition, reserves
are mainlained to proiiide a hedge agaiiisr tl?e loss of traditioiiaj project fuiiding for the deliver), of Eskra
Childcare Ltd.'s objectives, and to flind the Charity'5 capital and property maiiitenance plans to fund for tlie
lipk.eep and Teneival of premises. The Truste¢s are satisfied tlie designated funds remain adequaie for the tiiiie
being.
Page 3

ESKRA CHJLDCARE LIMITED
EGISTERED NUMBER: N104497J
KCI PORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023
FINAI%'CIAL REVJEW
Going concern
I'he irusiecs have assessed, based on ilie aiiricipated activities of the cliarity. tl)al iliere are adequatc resources iii
place lo meet tlie on-8Oi118 Costs of tlie chArily for a ininiiniim of 12 months froni the dale of si81iing of ilie
rinaiictal slaleinenls. Iii coming to this concliision, Ihe Irijslees have assessed Ihe L'ntity's currcni finaiicial
arrangeineiils aiid availabl¢ resources of Ihe charily. For this I'easoi), Ihe financial stateineiits llave been prepared
on a goiiig concern basis ivliich presuines the realisation of assels and liabilities in tlie nomial course of busiiiess.
STiiucfuR.F. GOVERNANCE AND MANAGEMENT
Coverning document
'lkne charity is coiilrollcd by ils governing dociimeiit, a deed of irust, and coiistitutes a l imil¢d compan>,. liin ited
by guarantee, as defjned by tlie Coinpanies Act 2006.
Orgknisational slructure
Eskra Childcare Ltd is Inanaged by 7 trustees nominated by the local coiniiiunity aiid parents using the daycare
service. The Irustecs arc also directors ofihe coinpdny.
Chairpersoii., Cliris Mccarney
Company Secretary: Colette Mccaffrey
Treasuref: Stephen Mccvoy
Tlie direclorsltrustees meet at least foiir tiines per year aiid individual Irustees lake specific respoi)sibility for
financial issues, HR issues, policies and S<ifegiiarding.
STATEMF.N'f OF TRUSTEES, RESPONSIBILITJES
The triistees (ii.ho are also tl)e dircctors of Eskra Childcare Liinited for tlie purposes of coiiipany laiv) are
responsible for preparing the Report of the Trusiees aiid tl)e financial statements in accordan¢¢ ivitli applicdble
la¥v and Uiiitcd Kiiigdoin Accoiinting Sidiidards (Uniled Kin8doin Gencrally Acceptcd Accounting Practice)-
Coinpany law rcqiiires tIiL' Irusiees io prepare financial slatemenls for each financial year ii.hi¢li give a irue aiid
fair vieiv of the state of affairs of tlie cliaritable company and of the incoming resources and application of
resources, iiicliiding tlie income and e.xpenditure, of the cl)arilable company for that period. In preparing those
riiiancial staleiMci)ts, tlic Iruslecs are rcquircd lo
sele¢1 suitable accounting policies and then apply them consislenlly;
observe the meihods and principles in the Charity SORP.
make judgeinents and eslimates that are reasonable and priident;
prepare thc financial slatcincnts on ihe going concern basis unless it is inappropriate to presiime that the
cliarilable company iyill conliniie in business.
Page 4

ESKRA CHILDCARE LIMITED
REGISTERED NUMBF
IY104497J
REPOIII" OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023
STATEMENT OF TRUSTEES, RESPONSIBILITtES- continued
The trustees are responsible for keeping proper accouiilii)g records ivhich disclose ivilli rcasonable accuracy at
aiiy time the financial posilion of the charitable company and to enable them to eiisiirc that ihe fiiiaii¢ial
statemenls comply iviili the Compaiiies Act 2006. Tliey are also rcspon%ihle fnr safe.giiarding the a55ets of the
charitable compaiiy and l)ence for laking reasonable steps for the prevention and detcction of fraiid and oiher
irregularities.
In so far as the Iruslees are aware:
tliere is no r¢levai)t aiidit informalion of ivliich the cliaritable company's aliditors are 111)aivare' and
the inisiees liave laken al I sleps thai they oiiglit io liave takeii lo Inake tl)emselves aiyare of any relevant aiidit
inforination aiid to establ isli tliat tlie auditors are aivare of that infornialion.
AUDITORS
The auditors. McAlcer Jack50n Lid, Ivill be proposed for rc-appoinlmenl at the fortlicoiniiig Aiinual General
Meeting.
This report has beei) prepar¢d in accordance iviih ilie special provisions of Part 15 of tlie Compaiiies Aci 2006
relaiing to sinall coiiipaiiies.
Approved by order of tho board of trustees on 21 De¢einbei' 2023 aiid signed on ils belialf by:
C Mccarney - Trustee
Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
F.SKRA CHILDCARE LIMITED
Opinion
W¢ have aLidiled tlie financial stateiiients of Lskra Childcare Liinited (Ihe 'charitable company,) for tlie year
ended 31 M¢ir¢h 2023 11,hich coi)Iprisc tlie Statcinenl of Financial Activities, tlic Balance She¢t, rlie Casli fio¥v
Sialcniei)l aiid iioles to tlic fiiiancial slalcineiils, incliiding a siimniary of sigiiificaiil giccoiinli118 policies. Tlie
financial reporti n8 frameivork Ihat has been applicd in their preparalioii is applicablc laiv and Uniled K i Iigdoin
Accoui)ling Staiidards (Uiiited Kingdom Generally Accepted Accoiintin8 Practice).
In oiir opinion the financial staternenls:
give a trii¢ ai)d fair vici%' of tlie stale of tlie charitable coinpany's affairs as at 31 March 2023 and of ils
incoming resources and application of r¢sourccs, including ils incoinc and e%p¢ndilt)re. for the year theii
have been properly preparcd in accordance ivith United Kingdom Generally Accepted Accouiitiiig Practice.
aiid
h8I1e b¢¢n prepared in aLcordance witli the reqiiiremenis of the Compaiiies Act 2006.
Basis for opinion
We conducted our audit in accordance with Inteniational Standards on Auditiiig (UK) (ISAS (UK)) and
applicable laiv, Oiir responsibilities undcr ihose standards are fiirthcr d¢scribed in the Aiidilors, r¢spoi)sibi l ities
ror tlie aiidil of Il)e financial staleinenls section of oiir report. We are independent of the charitable compaiiy in
accordance ivitli Ihe elliical requireincnls that are Televant to oiir aiidil of Ihe financial slaleinenls in the UK,
iiicluding the fRC's Ethical Standard, and tlie provisions avai lable for .smal I cnlities, iii tlic circumstances set OLIt
in iioie 17 10 tlie finaiici81 stalemenls, and wc liave fuifillcd our other eili ical respoiisibi lities in accordance ivith
Ihese requireinents. We believe tliat tlie audil evidence we have obtaincd 15 5uffici¢nt and appropriate to
provide a basis for our opinion.
Con¢lusion$ relaling to going conccrn
In auditlll8 tlie financial statcments, Ive have ¢oncliided that tlic truslces, Iise of Ilie going concern basis of
uccoiiniing in the preparation of the fiiiancial sfaleincnts is appropriaie.
Based on the ivork ive have performed, we hav¢ nol identified any matcrial uncertaintics relating to events or
conditions that, iiidividiially or collectively, Inl¢ y cast significaiit doubt on the charitable company's abiliry to
continue as u goiiig concern for a period of at leasl livelvc iiiontlis froin ivhci) tlic financial stalemcnls are
aiiilioriscd for issue.
Our responsibililies and tlie responsibilities of the triistees ivith respect to 8oin8 concern are described iii tlie
rclcvant sections of this rcport.
Page 6

KEPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ESKRA CHILDCARE LIMJTED
Oihcr information
The Irustees are responsible for ihe other iiiforiiiation. The other inforn)atioJi comprises the informatioii included
in the Annual Reporl, other than the financial stateineiits aiid oiir Report of ihe Iiidependenl Aijdilors tliercoii.
Our opinioii on the fjiiancial stateineiils does iiol cover the orher inforinalion and, eicepi 10 the e.xtcnt oihernvise
¢xplicitly stated in our rcport, Ivc do not express any form of assuraiice coi)clusioi) rhereoii.
In connection ivith our audit of ihe fiiiaiicial stateinenls, oiir respoiisibility is to read the otlier iiifonnatioi) and, in
doing so, considcr ivliether the other inforinalioii is niaterially inconsisteiit iviih the fiiiancial statemcnls or our
Knoivledge obiaii)ed in the 8udil or oillerivise appears to be Inaterially misstated. Ir we ideiilify such material
inc0115isleiicies or apparent ihaterial Inisstaieineiits, ive are required to determine ivhether tl)is gives rise to a
material misslateinent in the financial slatemenls themselves. If, based on tlie ivork ive have perfonncd, li'e
conclude tllat there is a Jnaterial In isslateinenl of iliis other inforinalion, Ive are reqiiired to report tl)at fact. We
have nothing to report iii iliis regard.
Opinions on Other matlcrs pre$cribed by the Compunies Act 2fK16
In oiir opii)ion, based on ihe ivork iindertaken in the course of tl)e alidit:
Ihe inforniation giveii in ihe Report of Ilie Trustees for tlie fiiiancial year for which tli¢ financial stateinents
are prepared is consistenl iviih ihe financial slaleineiits. and
the Report of the Triistees has beeii prepared ii) accordance ivith applicable legal reqiiireiiienls.
Matters on ivhich M'c Hre requircd ¢0 report by exccplion
In ihc lighi of ilie ki)o¥i,Icd8e and iJndersiAiidiiig of Ilie charitable compaiiy ai)d its environiii¢nt obtained ii) the
course of Ilie audit, li'e liave Iioi idenlified material m isslalements in Ihe Report of ihe Triisrces.
We have notlii1i8 lo report in respect of il)e folloivin8 Inaiiers ivliere the Companies Act 2006 reguires us to
report to yoii if, ii) our opinion..
adcquate accouiiiin8 records liaiie llol been kepi or returns adeqiiale for our audii have not beeii received from
brancl)es ilot visiied by us. or
tlie financial slaleii)eiits are iiot in agreemenl ivith the accounting records and returns. or
certain di￿lo511reS of trustees, remiineratioii specified by laiv are iiol made. or
vc have not received all the infonnatioii and explai)atioiis ive rcquire for our audit; or
the triistees iver¢ not entitled to tak'e advanlage of tlie sinall coinpanies exempiion froin the requireinent to
prepare a Slrategic R¢port or in preparing the Repon of tlie Triislees,
Responsibilities of trustccs
As elplained more fully in the Statement of Trustees, Responsibilities, the Irust¢es (Ivho are also the dir¢ctors of
the charitable compan), for the piirp0se5 Of coinpany laiv) are responsibl¢ for the pr¢paratioii of the financial
statements and for beiiig satisfied that thev give a triie and fair vieiv, and for Such internal cnnl.rnl A.$ the triistee.%
determine is necessary to cnable (lie preparalioi) of financial stalements Iliat are free froin inaterial misstatement,
Ivheiher diie to fraud or error.
In preparing tlie financial slaiements, the trustees are responsible for assessiiig tlie charitable company's ability to
continue as a going concern, disclosing, as applicable, matters related 10 going concern and using the going
concern basis of accounting unless the triislees either intend to liqiiidale the charitable company or to cease
operalions, or have (io realistic aliernative but to do so.
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ESKRA CHILDCARE LIMITED
Our responsibilities for the audit of the financial statements
Oiir objectives are to obtain reasoiiable assurance about ii,hether the finaiicial stateinents as a ivhole are free
from i)iaterial m isstateiiient, Ivlietlier due to fraiid or error, aiid to issue a Report of tlie I iidepcndent Auditors that
iiicliides our opinioii. Rcasoiiable assurance is a higli leiiel of assiirance, biit is nol a guaraiilee Iliat an aiidit
coiidiicted iii accordaiice with ISAS (UK) Ivill alivays detect a material Inisslalemenl ivheii it exist5.
M isstateinents can arise froin fraud or error and are coiisidered material if. ind ividiially or in the a88regate, Ihey
coiild I'easonably be expected to i nfliiencc the economic decisions of L15ers takeii on tlie basis of these financial
staleinents.
Tl)e extent to ivhich oiir procedures are Capable of detecting irregularities, incliidins fraud is detailed beloiv:
Iii identifyin8 and assessing risks of rnaterial IiiiSSlalenieiit in respect of irregularities, includiiig fraud aiid
non-com plihi)cc ii'ith laivs and regiilations, Ive considered tlie folloivii)g'.
the nature of the indiisiry and sector, control environinent aiid business performance including the Coinpany's
remuneralion pol icies.
results of oiir enquiries of Inanag¢rnent aiid olher key pcrsons aboul the Company's oivn identification 8iid
assessineiit of the risks of irre8iilarities, including those thai may OCCLir eitlier as a result of fraud or error, arid
matters we identified from our revi¢iv of the Compai)y's policies. procedures and internal coi)Irols; and
Ihe Inatters disciissed ainong the ai)dit engagement leain regarding pot¢ntial indicators of fraud aiid ivhere it
In iglit occur iii Ihc fiiiai)cial stacemeiits.
We also obtained an uiiderstanding of the legal and regulalory frameivork that tlie Coinpaiiy operates in,
focusing on provisioiis on ihosé that had a direct effecl on material amoiints and disclosures iii tlie financial
Slateinents. The key laws and re8iilations ive considered ii) this eonleyt iiicluded the UK Coinpanies Aci,, l)ealtli
and safety regiilations togeiher il'ith provisions of other laivs and regLilations that do not have a d irect efrTect on
the finaiicial slatem¢nt5, but compliance ivith ivhich may be fundan)¢nial io tlie Company's ability to operate
In addressing the risk of fraud throLl811 managemen¢ override of controls, Ive iested ihe appropriateness of journal
entries and other adjustments- assessed ivhether ihe judgements made iii m<ikin8 accoiiiiting estiinalcs are
indicative of a potentia I bias. and evaliiated ihe business rationale of any significant transactions tliat are uniisLial
or outside tlie normal ¢ourse of business.
Becausc of the inher¢ni limitations of an audit, there is a risk ihat Ive ivil I not detect al l irregularities, includiiig
tliose leadin8 to a material misstateineiil in tlie finaiicial slatements or non-compliance ¥vitli regulation. This risk
iiicreases the more thal coinpliance with a laiv or regulation is renioved from the events and transactions
renecied in the finaiicial sialeinents, a5 Ive ivill be less l ikely to become aivare of instances of non-coiii pliance.
The risk is also greater Tegarding i￿¢gUlarItIeS occurring due to fraud ratlier than error, a5 fraud iiivolves
intenlional coiicealmenl, forgery, collusion, oin ission or misrepreseiilation.
A further description of our responsibilities for the audit of the financial scaiemcnrs is located on the financial
Reportin8 Council's ivebsite at wiviv.fr¢.org,ukJauditorsresponsibilities. This description forms part of oiir
Repon of the Independent Auditors.
Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
ESKRA CHILDCARE LIMITED
Use of our report
I'his report is made solely to thc charilable coinpany's membcrs, as a body, in accordance iviih Cl)apter 3 of Parl
16 of the Companies Act 2006. Our audit ivork has beeii undertaken so tlial li'e rniglit state io Ihe cliaritable
coiiipany's mernbcrs those matters ive are reqiiired to slate lo Ihein in ali auditors, report aiid for no other
purpose. To the fullest exteiit perin itted by laii., Ivc do not accepl or assiim¢ respoiisibil ity to anyone other il)aii
Ihe cliaritablc coinpiiny aiid Ilie charitable conipany's in¢mb¢rs as a body, for our audil work, for Ihis report, or
for the opiiiions we liave formed.
Michacl Barnert (Senior Siatutory Auditor)
for and on behalf of McAlecr Jackson Ltd
Chart¢red Accounlants & Sialiitory Aiiditors
Churcli House
24 Diiblin Road
OMAGH
Co. Tyrone
BT78 1 HE
21 December 2023
Page 9

ESKRA CHILDCARE LIMITED
STATEMENT OF FINANCIAL ACTIVITIEI S
FOR THE YEAR ENDED 31 MARCH 2023
2023
Total
funds
2022
Total
funds
Unrestricted Restricted
fund
fi)nd
Notes
INCOME AND ENDOWMENTS FROM
Doiialions and legacies
Js
Js
215
Charitable activities
Childcare activities
1,039,934
1,039.934
973,80S
liivestment income
Other income
42
Total
1,049,517
1,049,517
983.327
EXPENDITURE ON
Charitable Aclivities
Cliildcare activities
944,085
944,085
898,872
Otlier
42,603
TolAI
995 758
995 758
941475
]YET INCOME
53.759
53,759
41,852
RECONCILIATION OF FUNDS
Total funds broiisht forivard
230,618
230,618
188,766
TOTAL FUNDS CARRIED FORWARD
284,377
284J77
230618
The noies form part of these financial staiements
Page 10

ESKRA CHJLDCARE LIMITED
REGISTERED NUMBER: N1044971
BALANCE SHEEI T
31 MARCH 2023
2023
Total
funds
2022
Total
funds
Uni'cstricted Rcsiricted
rund
fund
Noles
FIXED ASSETS
Tangible assets
J 10,553
110,553
114,535
CURRENT ASSETS
Debtor5
Cash at bank and in hand
12
70,466
173 255
70.466
173
68,918
243,721
243,721
180.834
CREDITORS
Ainoiii)ts fallin8 due within one year
13
{43,511)
(43,511)
{31,800)
NET CURRENT ASSETS
200,210
200
149 034
TOTAL ASSETS LESS CURRENT
LIABtLITIES
310,763
310,763
263,569
CREDITORS
Ainoiints falling due after more (han one year 14
(26J86)
(26J86>
(32,951)
IYET ASSETS
284 377
284J77
230,618
FUNDS
Unresiricled funds
Is
284J77
230618
TOTAL FUNDS
284J77
230,618
The noies form part of these financial statements
Pagell
continued..

ESKRA CHILDCARE LIMITED
REGISTEREI) NUMBER: N1044971
BALANCE SHFET - conliiiucd
31 MARCH 2023
"riiese financial slalcinenls have beeii prepared iii <lccordancc iviih tlie provi5ion5 applicable to charitable
companies subjecl to ilie small coinpanies regime.
The financial staleinenls iver¢ approved by the 13oard of Truslees aiid aulhorised for issue on 21 December 2023
aiid ivere signed on ils bel)alf by:
C Mccarney - Triistee
The notes form part of these fjnancial slalernenls
Page 12

ESKRA CHILDCARE LIMITED
CASH FLOW,SI'A'I'EMEIYT
FOR THE YEAR FNDED 31 MARCH 2023
2023
2022
Noies
Cash flows from operaling aclivilies
Casli 8enerated from operations
64,691
Net cash proiiided by operaling activities
64.69J
Cash floii's from investing activities
Purchase of iangible fixed assels
I nlerest received
(12.920)
(3,500)
42
Nel cash iised in investing activities
J2,917)
Cash noivs from financing 2clivities
C>raiits released
Nct cash proi*ided by financing activities
Change in cash and cash equivalents in
the reporting period
C#sli aii(I,c2sh equivalents Al tlie
bcginning of Ihc reporting period
61 J39
25.316
111.916
Cash Nn(I cash equivalents al the end of
the rcporling pcriod
173 2SS
The notes fomi parl of these financial slatements
Page 13

ESKRA CHILDCARE LIMITED
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2023
RECONCILtATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTTVITIES
2023
2022
Nct income for the reporting pcriod (as per tlie Statemenl of
Financial Activities)
Adjustments for:
Depreciation charges
Inleresl received
Grants released
I ncreas¢ in debiors
I n¢reas¢l(de¢rease) in creditors
53,759
41,852
16,903
(3)
(9,565)
(J,549)
5,146
17,005
(42)
(9,265)
(13,768)
16273)
Nel cgsh provided by opcrations
AIYALYSIS OF CHANGES I]¥ NET FUNDS
At 1.4.22
Cash flow
At 31.3.23
Nct cash
Cash at bank and in hand
173 255
173 255
Total
ljl 9J6
173 2SS
The notes form part of these financial stalements
Page 14

ESKRA CHILDCARF. LIMITED
NOTES TO THE TrINANCIAL STATEMENTS
FOR THE YEAK NDID 31 MARCH 2023
ACCOUNTING POLICIES
Basis of preparing Ihe financial statenients
The fiiiaiicial slateinents of th¢ charitable coinpany, Ivhich is a public benefit entit)J uiider F-RS 102, have
bceii prepared iii accordance wilh ihe Cliarities SORP (FRS 102) 'Accoiinliii8 aiid Reporting by Charilics..
Stateinent of Recommended Practice applicable to clilirities preparing their accoiints in accordance ivith
Ihe financial Rcporting Standard applicable iii thc UK and Rcpublic of Ireland (FRS 102) (effective I
Janiiary 2019),, financial Reporting Standard 102 '1-he Financial Reportiiig Siaiidard applicable in the UK
and Repiiblic of Ircland, and ihe Companies Act 2006. Thc financial sialcmeiits Iiavc becn preparcd linder
the historical cost convention.
Ineome
All iiicoine is recognised in il)e SiatemLnl of inJncial Activities once Ihc cliarit), lias entillement to the
fiinds, it 15 probablc Ihal tlie incomc ivil I be rcccivcd and tlic amount can k ineasurcd reliably.
Expenditure
Liabi litie5 are recogi)ised as e.Ypenditure as sooii as Ih¢re is a l¢oal or ¢onsrriictive obligation committiiig
Ihc charity lo Iliat c,xpcndiliir¢, il is probablc tlial a transfcr of economic benefits ivill be required in
selllemeiil aiid the amolinl of the obligafioii can be Ineasured reliably. F.xpcnditurc is accountcd for on an
accnials basis aiid lias bcen classificd under lieadi1i8.S that aggregate all cost relal¢d lo Ihe ¢ai¢gory.
Wliere costs cannot bc direcily aftribiited to particiilar lieadings (h¢y have be¢ii allocAtcd to acliviiies on a
basis ¢onsisicnl ivith tlic Iise of rcsources.
Tangible fixL'cl Assets
Depreciatioii is pi'ovided al the folloiviiig anniial rales ii) order io ivrire off each asset over its estimaled
usefiil l ife.
Leasehold iinprovemeiils
Equipinenl, fixturcs & fittings
I 00/0 on rediicing balance
200/0 on redii¢ing balance
Taxation
I"he charity is exeinpt froin corporation tax on its LhHritable aclivilics.
Fund 2ccovnting
Uiirestricll'd fuiids Gan be iised in accordaiice iviih lh¢ ¢l)arilable objectives al tlie discretion of the
Irusiees.
Restricted fiinds can onl), be used for particular reslrictcd purpo%es ivithin the objecrs of il)e charity.
Restriclions arise ivhen specbficd by ihe donor or ivheii funds are raised for particular restricted piirFx)scs.
Further explai)ation of Ihc naiure and purpose of each fund is included in tlie iiotes to the financial
stalements.
Hire purchase and leasing ¢ommilments
Rentals paid uiider operating leases are charged to Ihe Statement of Finaiicial Activities on a slraioht line
basis oiler the pcriod of the lease.
Page 15
continued...

ESKRA CHILDCARE LIMITED
NOTES TO THE FIIYANCIAL STATIMEN'I'S - continucd
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUhYTING POLJCIES - continue(I
Pension e05ts and othcr post-rotirenient bcncfits
The cliaritable coiiipany operales a defincd contribLltioii pension scheme. Contributions payable to tlie
charitable company's pensioii scl)eme are charged to the Stalemenl of financial Activities in tlie period to
Ivhich they relate.
Debtors and creditors receivablelpa)'able ivithin one ycar
Dcbiors and credilors ivith no slated interest rate Éind reLeivable or payable withiii one year are recordcd
at transaction price. Any losses arising froiii impairineiil are reeognised in ihe incoine and expenditiire
accoiint in managemcnt aiid adiiiiiiistrarivc expcn5es.
CR.ITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION
UNCERTAINTY
E5tiinate5 aiid jiid8emenls are reqi)ir¢d ivl)en applying accoiintlll8 pol icies. These are coiitinual ly
evaluated and arc based on hisiorical experience and other factors, incliiding expeclalions of futiire events
that are believed to be reasonable under the circumstances.
Recoverability of debtors
Eslimati's are Inade in respecl of the recoverable valiie of trade and other debtors. When assessin8 tlie
level of provisions required, faciors incliiding current tradin8 eiperience, historical e.Iperience and tlie
aging profile of debtors are considered.
Useful econoni ic lives of iaii8ible assets
Tlic anniial deprccialioii charge for tan8ible assels is 5en5itive to changes in ihe estiinated useful
economic lives and residual valiies of the assels. The useful e¢onoini¢ lives and rcsidual valiies ar¢
re-assessed annually. Tl)ey are aniended ii,licn iiecessary to reflect current estimates. based on futiire
inve%tments, econoinic ul ilisalion and the pliy5ical cond itions of the assels.
DONATIONS AND LEGACIES
2023
2022
Donations
15
215
Page 16
continued,..

ESKRA CHILDCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS- coDtinued
FOR THE YEAR ENDED 3.1 MARCH 2023
INVESTMENT INco￿lF
2023
2022
I nlercsl oli cash deposits
42
INCOME FROM CHARITABLE ACTIVITIES
2023
2022
Acliiiity
Cli ildcare activities
Chi Idcarc activilics
Cl)ildcare actiiiities
Childcare activities
Childcare activities
Childcare activilies
Childcare activities
Fees
Cd(Icalion Aiirliority
I"rainiiig grants
Parcnls fees (voluntary)
Milk
Granls & ¢ovid support
M iscellaneoiis incoine
870,469
97,(MS
1,500
7,525
1.848
56,813
795,761
90,526
3,500
6.979
1,583
71,825
1039 934
973 805
CHARtTABLE ACTIVITIES COSTS
Support
costs (sce
note 7)
Childcare activilie5
944 08.
SUPPORT COSTS
Governance
costs
Mana&Jement
I"otals
Clii Idcare 8ctii*ities
939 105
4,980
944,085
Page 17
continued..

ESKRA CHILDCARE LIMITED
IYOTES TO THE FI]YANCIAL STATEMENT
continued
FOR THE YEAR EINDED 31 MARCH 2023
NF.T INCOMEI{EXPENDITURE)
Net incomel(eNpenditLire) is stated after charginpJ(crediting)-
2023
2022
Auditors, reinuneration
Depreciation - Olviied assels
4,980
4,166
TRUSTEES, RE1￿UNERATIoN AND BENEFITS
There Nvcre no trusiees, remuneration or otlier beiiefils for the year ended 31 Mar¢li 2023 nor for the year
ended 31 March 2022.
Trustees, exponses
There NYer¢ no iriistees, expeiise5 paid for tlie year ended 31 Marcli 2023 nor for tl)e year ended
31 Marcli 2022.
10. STAFF COSTS
2023
2022
Wages and salaries
Siaff Iraining & ivelfare
800,081
764,719
810,465
768,492
"I"he avera8e monthly iiumber of employees during the year was as follo%vs:
2023
52
2022
52
Staff
No eniployees received einolumenls in excess of £60,000.
Page 18
continued...

ESKRA CHILDCARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 MARCH 2023
11. TANGIBLE FIXED ASSETS
Iquipn)ent,
Leasehold
fixtures
improvements & fittings
Totals
COST
Al l April 2022
Additions
160,496
168,S36
329,032
Al 31 Marcli 2023
162,656
179 296
341,952
DEPRECIATION
Al l April 2022
Charge for year
76,768
8,589
137,729
214,497
16,902
At 31 Marcli 2023
146,042
231,399
NET BOOK VALUE
AI 31 March 2023
110 5S3
Al 31 March 2022
83,728
114535
J2. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
'rrade debiors
Other debtors
66,052
63,884
Page 19
continiied,..

ESKRA CHILDCARE LIMITED
NOTES TO THE FJNANCIAL STATEME]YTS- continued
FOR THE YEAR ENDED 31 MARCH 2023
13. CREDJTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade creditors
Social security aiid other taxes
Oiher creditors
11.294
12.725
7,005
2,390
43,5JJ
J4. CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR
2023
2022
D¢f¢rred governmenl grants
15.
MOVEMENT JN FUNDS
Nei
Inovemenl
in funds
At
31.3.23
At 1.4.22
Unre51ricted funds
General fund
230,618
53.759
284J77
TOTAL FUNDS
230 618
284 377
Net movemenl in funds, included in the atove are as folloivs;
Incomin8
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1,049,517
(99S,758)
53,759
TOTAL FUNDS
1,049 $17
99S 758
Page 20
continued...

EÈiKIIA CHILDCARE LIMITFD
NOTES TO THF FINA]YCIAL STATEMENTS- conlinuL'd
FOR THE YEAR ENDED 31 MARCH 2023
15.
MOVFMENT FUNDS- continucd
Comparatives for movement in funds
Net
nioi'emenl
in funds
Al
31.3.22
At 1.4.21
Unrestriclc'd funds
General fiind
188,766
41,852
230,618
TOTAL FUNDS
188766
41.852
230618
Comparative nel movem¢n¢ in funds, incliidcd in tlje above are a5 follows:
Jncoming
resources
Resources
expendcd
Movement
in funds
Unrc$lricted funds
General fiind
983,327
(941,475}
41,852
TOTAL FUNDS
983,327
941,475)
16. RELATED I'ARTY DISCLOSUIIES
There ivere iio related party transactions for thc year cnded 31 March 2023.
17.
FRC ETHICAL STANDARD- PIIOVISIONS AVAILAIILF, FOR SMALL ENTITIES
In common iviih many otlier biisinesses of our size and natLire ive use our auditors to assist ivith the
preparation of ihe financial Slatemenls,
Page 21