REGISTERED COMPANY NUMBER.. 641147 (Northern Ireland)
REGISTERED CHARITY NUMBER: 106346
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2023
for
Ballinascreen Earl Years
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG

Ballinascreen Earl Years
Contents of the Financial Statemen15
for the Year Ended 31 March 2023
Page
Report of the Trustee5
Independent Examiner's Report
Statement of Finanoial Activities
Statement of Financial Position
Notes lo the Financial Statements
9 to 16
Detailed Statement of Financial Activities
17 to 18

Ballinascreen Earl Years
ort of the Trustees
for the Year Ended 31 March 2023
The trustees who are also directors Df the charity for the purposes of the Companies Act 2006,
present their report with the financial statements of the charity for the year ended 31 March 2023.
The trustees have adopted the provisions of Accounting and Reporting by Charities-. Statement of
Recommended Practice applicable lo charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and RepubliG of Ireland (FRS 102) (effective 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Ballinascreen Early Years aims to provide high quality care and education for children anij a
secure foundation for learning in an encouraging and nurturing environment, where there is an
equality of opportunity and support for all and where staff and parents or carers work in close
partnership.
These aims are promoted through our key policies:_ Unique Child, Positive Relationships,
Enabling Environments, Learning & Development, Safeguarding & Welfare and further
development.
Activities will be planned in advance in order to meet the curriculum and children's specific needs.
Continue to apply for grants to help with running costs etc.
Continued communication with other professionals to exchange ideas and improve skills and
continued professional development of staff.
Public benefit
Ballinascreen Early Years is a Pre-school Education Centre for children aged 3-5 year5 from all
abilities and backgrounds. We deliver the highest standard of pre-school education through our
experienced and highly trained staff, who come from different community backgrounds.
Our active learning programme help develop children's personal, social and emotional skills. A
friendly and fun environment help children interact with others:. role play, games, reading, pictures
and language are just some of the activities the children enjoy.
The children's spirit of enqLfiry and openness to learning is developed at all levels with individual
plans to meet individual needs.
During the year we received funding to purchase outdoor equipment and toys which the children
really enjoyed. This year we had 26 preschool children and 20 children in our sunshine room. It
was great to see them develop their educational and personal skills over the year.
There continues lo be no private gain lo any individual member.
In setting our objectives and planning our activities for the year the trustees have given careful
consideration to the Charity Commission for Northern Ireland's guidance on public benefit lo
ensure that the activities have helped lo achieve the charity's purposes and provide a benefit to the
beneficiaries.
Page 1

Ballina
creen Earl Years
Re
ort of the Trustees
for the Year Ended 31 March 2023
FINANCIAL REVIEW
Financial position
Funds 31.3.22 £79,716. 131.3.22 £67,955).
Income Surplus in the year of £11,761.131.3.22 £5,829)
Strong financial controls are in place to ensure efficient use of cash resources and meeting every
day costs etc.
There is no reserves policy.
Funds rÈmain in a positive position.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited
company, limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty lo identify and review the risks lo which the charity is exposed and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Weekly meetings are held with management and staff to plan the flow of work and given tasks etc.
Feedback controls with staff and parents are maintained. Monthly meetings of the trustees and
senior management take place to discuss the direction of the organisation, finances, funding,risks
and other issues.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
641147 (Northern Ireland)
Registered Charlty number
106346
Registered offlce
The Business Park
Tobermore Road
Draperstown
Derry
BT45 7AG
Trustees
Georgina Grieve
Patrick Mcshane
Alexandra Larkin (appointed 18.4.221
Andrew Mccutcheon (appointed 18.4.22)
Company Secretary
Page 2

Ballinascreen Earl Years
Re
ort of the Truslees
for the Year Ended 31 March 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG
Bankers
Ulster Bank
23 High Street
Draperstown
BT45 7AB
Approved by order of the board of trustees on 6 De￿rnber 2023 and signed on its behalf by..
Georgina Grieve - Trustee
Page 3

Inde
endent Examinels Re
Ballinascreen Earl Years
I report on the accounts of the company for the year ended 31 March 2023, which are set out on
pages SIX to sixteen.
ort to the Trustees of
Respective responsibilities of charity trustees and examiner
As the Charity's trustees (and also the directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006.
Having satisfied myself that the Charity is not subject to audit under company law and is eligible for
independant examination, it is my responsibility lo..
examine the accounts under section 85 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under Section 65(9llb} of the Charities Act
state whether particular matters have come to my attention.
Basis of the Independent examlner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 6519){b) of the Charities Act. The examination
included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also included consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as charity trustees Con￿rning any such matters.
My role is to State whether any materi81 matters have come to my attention giving me cause to
believe..
That accounting records were not kept in accordan￿ with section 386 of the Companies Act
2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 and with the methods and principles of the Charities Statement of
Recommended Practi￿ applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be
reached.
Independent examlner's statement
I have completed my examinalion and have no concerns in respect of the matters (11 to {4) listed
above and, in connection with followng the Directions of the Charity Commission for Northem
Ireland, I have found no matters that require drawing to your attention.
W McGillian
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobemore Road
Draperstown
Derry
BT45 7AG
Date..
Page 4

Ballinascreen Earl Years
Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
Total
funds
31.3.22
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable Activities
16,026
69,193
85.219
101,755
Other income
31
31
Total
69.194
85,250
101,755
EXPENDITURE ON
Charitable actlvities
Charitable Activities
NET INCOME
13.742
2,314
59,747
9,447
73,489
11,761
95.926
5,829
Transfers between funds
14
9,411
Net movement In funds
11,725
36
11,761
5,829
RECONCILIATION OF FUNDS
Total funds brought forward
67,955
67,955
62,126
TOTAL FUNDS CARRIED FORWARD
79,680
36
79,716
The notes form part of these financial statements
Page 6

Ballinascreen Earl Years
Statement of Financial Position
31 March 2023
FIXED ASSETS
Tangible assets
Notes
31.3.23
31.3.22
16,104
17,278
CURRENT ASSETS
Debtors
Prepayments and accrued income
Cash at bank and in hand
10
5,463
6,084
59.294
44,345
64,757
50,429
CREDITORS
Amounts falling due within one year
(1,145)
248
NET CURRENT ASSETS
63.612
50,677
TOTAL ASSETS LESS CURRENT
LIABILITIES
79,716
67,955
NET ASSETS
79,716
67,955
FUNDS
Unrestricted funds
Restricted funds
14
79.680
36
67,955
TOTAL FUNDS
79,716
67,955
The charitable company is entitled lo exemption from audit under Section 477 of the Companies
Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial slalements for the
year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) Complying with the requirements of the Act with respect to accounting records and the
preparation of accounts
The notes form part of these financial statements
Page 7
continued...

Ballinascreen Earl Years
Statement of Financial Position - continued
31 March 2023
These financial statements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
6 December 2023 and were signed on its behalf by..
Georgina Grieve - Trustee
The notes form part of these financial statements
Page 8

Ballinascreen Earl Years
Notes lo the Financial Statements
for the Year Ended 31 March 2023
ACCOUNTING POLICIES
Basis of preparing the flnancial statements
The financial statements of the charitable company, which is a public benefit entity under
FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021
'Ac¢ounling and Reporting by Charities.. Statement of Recommended Practice applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2019),, Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland, and the Companies Act 2006. The financial slalemenls have been
prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive
obligation commilling the charity to that expenditLJre, it is probable that a transfer of
economic benefits will be required in settlement and the amount of the obligation can be
measured reliably. Expenditure is accounted for on an accruals basis and has been
classified under headings that aggregate all cost related to the category. Where costs cannot
be directly attributed to particular headings they have been allocated to activities on a basis
consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Freehold property
Plant and machinery
Taxation
The charity is exempt from corporation lax on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
2 % straight line on cost
200/0 on reduoing balance
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
Particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions
payable lo the charitable company's pension scheme are charged lo the Slalement of
Financial Activities in the period lo which they relate.
Page 9
continued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
INCOME FROM CHARITABLE ACTIVITIES
31.3.23
31.3.22
Activity
Charitable Activities
Education Authority
Playgroup fees &
registrations
NHSCT
Grants
BSO
Fundraising
CWSAN
Furlough grant
Comm Fund Covid
Grant
67,197
70,038
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
16,047
1211
1,253
11,796
1,125
6,152
150
6,414
743
3,152
Charitable Activities
2,928
85,219
101,755
Grants received, included in the above, are as follows:
31.3.23
31.3.22
DAERA
Brackagh Wind Farm
CRSF
DOH CPP
1,472
903
4,680
350
1,253
6,152
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 41
Charitable Activities
73,489
Page 10
continued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
SUPPORT COSTS
Governance
costs
Charitable Activities
73,489
NET INCOMEI(EXPENDITUREI
Net income/{expendilurel is slated after chargingl{credilingl'.
31.3.23
31.3.22
Depreciation - owned assets
1,174
1,410
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or olher benefits for the year ended 31 March 2023
nor for the year ended 31 March 2022.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year
ended 31 March 2022.
STAFF COSTS
31.3.23
31.3.22
Wages and salaries
Other pension costs
50,861
2,834
71,727
3,714
53,695
75,441
The average monthly number of employees during the year was as follows..
31.3.23
Manager
staff
31.3.22
No employees received emoluments in excess of £60,000.
Page11
continued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Charitable activities
Charitable Activities
24,359
77,396
101,755
EXPENDITURE ON
Charitable activltles
Charitable Activities
NET INCOMEIIEXPENDITURE)
24,614
(255}
71,312
6,084
95,926
5.829
Transfers between funds
6,955
Net movement In funds
6.700
(871)
5,829
RECONCILIATION OF FUNDS
Total funds brought forward
61,254
872
62,126
TOTAL FUNDS CARRIED
FORWARD
67,954
67,955
TANGIBLE FIXED ASSETS
Freehold
property
Plant and
machinery
Totals
COST
Al 1 April 2022 and 31 March 2023
14,162
9,538
23,700
DEPRECIATION
Al 1 April 2022
Charge for year
1,489
253
4,933
921
6,422
1,174
At 31 March 2023
5,854
7,596
NET BOOK VALUE
At 31 March 2023
12,420
3,684
16,104
At 31 March 2022
12,673
4,605
17,278
Page 12
continued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
10. DEBTORS
31.3.23
31.3.22
Amounts falling due within one year..
Amounts falling due after more than one year..
NEELB Debtor
5,463
6,084
Aggregate amounts
5,463
6,084
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Bank loans and overdrafts (see note 12)
Social security and other taxes
Accrued expenses
1419)
1.564
(2,091)
1,843
1,145
12. LOANS
An analysis of the maturity of loans is given below=
31.3.23
31.3.22
Amounts falling due within one year on demand..
Bank overdrafts
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
funds
funds
31.3.23
Total
funds
31.3.22
Total
funds
Fixed assets
Current assets
Current liabilities
16,104
54.143
9,433
16,104
64,757
10,614
17,278
50,429
248
79,680
36
79,716
67,955
Page 13
ontinued...

Ballinascreen Earl Years
Notes lo the Financial Statements - continued
for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
be￿een
funds
At
31.3.23
At 1.4.22
Unrestrlcted funds
General fund
87,955
2,314
9,411
79,680
Restrlcted funds
Education Authority
NHSCT
HSCB
Wages grant
CWSAN
DOH CPP
14,6071
532
1.000
3,074
8,868
14,0611
(532)
(1,0001
13,0741
{7431
743
36
36
9,447
36
TOTAL FUNDS
67,955
11,761
79,716
Net movement in funds, included in the above aro as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
16,056
113,742)
2,314
Restricted funds
Education Authority
CWSAN
Brackagh Wind Farm
DOH CPP
67,198
743
903
350
158,530)
8,668
743
19031
36
69,194
59,747)
9.447
TOTAL FUNDS
85,250
73,489}
Page 14
continued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS - contlnued
Comparatives for movement In funds
Nel
movement
in funds
Transfers
between
funds
At 1.4.21
At
31.3.22
Unrestricted funds
General fund
61,254
1254)
6,955
67,955
Restricted funds
Education Authority
NHSCT
HSCB
Wages grant
(3,7351
532
1,000
3,074
6,083
16,9551
14,6071
532
1,000
3,074
872
6,083
6,955
TOTAL FUNDS
62,126
5,829
67,955
Comparative nel movement in funds, included in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
24,359
124,613)
(2541
Restricted funds
Education Authority
BSO
NHSCT
76.121
150
1,125
{70,0381
(150)
6,083
77,396
71,313)
6,083
TOTAL FUNDS
101.755
95,9261
5.829
Page 15
continued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
15. RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 31 March 2023.
Page 16

Ballinascreen Earl Years
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
INCOME AND ENDOWMENTS
Charltable activitles
Education Authority
Playgroup fees & registrations
NHSCT
Grants
BSO
Fundraising
CWSAN
Furlough grant
Comm Fund Covid Grant
67,197
16,047
(21)
1,253
70,038
11,796
1,125
6,152
150
6,414
743
3,152
2,928
85,219
101,755
Other Income
Other Incomellnteresl
31
Total incoming resources
85,250
101,755
EXPENDITURE
Support Costs
Governance costs
Wages
Pensions
Insurance
Light and heat
Telephone
Postage and stationery
Accountancy and legal fees
Cleaning & consumables
Food
Rent
Staff training
Property Repairs & Maintenance
Bank fees
Sundry
Resource material and play eq
Memberships
Uniforms
Freehold property depreciation
Carried fonvard
50,861
2,834
655
2,253
338
198
1,114
71,727
3,714
703
1,253
670
30
693
300
1,404
3,983
73
1,473
132
584
4.838
1,662
1,277
259
94,775
1,946
3,983
1,558
136
3,955
1,599
885
253
72,568
This page does not form part of the statutory financial slalements
Page 17

Ballinascreen Earl Years
Detailed Stalemenl of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
Governance costs
Brought forward
Plant and machinery depreciation
72,568
921
94,775
1,151
73,489
95,926
Total resources expended
73,489
95,926
Net income
11,761
5,829
This page does not form part of the statutory financial statements
Page 18