REGISTERED COMPANY NUMBER: 641147 (Northern Ireland)
REGISTERED CHARITY NUMBER: 106346
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2024
for
Ballinascroen Earl Years
W MCGILLIAN & GO LTD
Unit A2, Workspace
5-7 Tob&rmore Road
Draperstown
Derry
BT45 7AG

Ballinascreen Earl Years
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trust88s
Independent Examiner's Report
Statement of Financial Activities
stst8ment of Financial Position
Notes to the Financial Statements
9 to 15
Detsiled Statement of Financial Activities
16

Ballinascrèen Earl Years
ort of the Trustees
for the Year Ended 31 March 2024
The trustees who are also directors of the Charity for ihe purposes of the Companies Acl 2006,
present their report with the financial statements of the charity for the year ended 31 March 2024.
The trustees have adopted the provisions ol Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Ballinascreen Early Years aims to provide high quality care and education for childron and a
secure foundation for learning in an encouraging and nurturing environment, where there is an
equality of opportunity and support for all and where slaff and parents or carers work in close
partnership.
These aims are promoted through our key policies'.- Unique Child. Positive Relalionships,
Enabling Environments, Learning & Development, Safeguarding & Welfare and further
development.
Activities will be planned in advance in order to meet the curriculum and children's specrfic needs.
Continue to apply for grants to help wtth running costs etc.
Continued communication with other proféssionals 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 years from all
abilities and backgrounds. We deliver thé highest standard of pre-school education through our
experienced and highly irained slaff, who come from difterent community backgrounds.
Our active learning programme help develop children's personal. social and emotional skills. A
friendly and lun environment help children interact wilh others:. rolè play. games, reading. pictur8S
and languag6 aré just some of the activities the children enjoy.
The children's spirit of enquiry and openness to learning is developed at all levels with individual
plans to meel individual needs.
This year we had 26 preschool children and 30 children in our sunshine room. It was great to seo
them develop their educational and personal skills over the year.
There continues to be no private gain to 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 to
ensure that the activities have helped to achieve the charitys purposes and provide a benefit to the
beneficiaries.
Page 1

Ballinascreen Earl Years
ort of the Trustegs
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Financial position
Funds 31.3.24 £74,527. (31.3.23 £79.716).
Deficit in the year of £5.189.131.3.23 surplus £11,761 }
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 remain in a positive position.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Th8 charity is controlled by its governing document, a deed ol trust, and constitutes a lirnited
company, limiled by guarantee, as delined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to 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
Registered Company number
641147 (Northern Ireland)
Registered Charity number
106346
Registered office
The Business Park
Tobermore Road
Draperstown
Derry
BT45 7AG
Trustees
Georgina Grieve
Patrick Mcshane (resigned 19.12.231
Alexandra Larkin
Andrew Mccutcheon (resigned 18.4.24)
Claire Murphy (appointed 5.7.24)
Company Secretary
Page 2

Ballinascreen Earl Years
Re
ort of the Trustees
for th8 Year Ended 31 March 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
W McGillian
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
behalf by:
and signed on its
Georgina Grieve - Trustee
Page 3

Inde
endent Examinevs Re
Ballinascreen Earl Years
I report on the accounts of the company for the year ended 31 March 2024, which are set out on
pages six to fifteen.
ort to the Trustees of
Respective responsibilities of charity trustees and examiner
As the charitys trustees land also the directors for the purposes of company lawl you are
responsible for the preparation ol the accounts in a¢cordance with the requirements of Ihe
Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to:
éxamine the accounts under Section 65 of the Charities Act
lollow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under Section 65{9){bl of the Charities Act
state whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my
examination was carried oul in accordance with the general Directions given by the Charity
Commission for Northern Ireland under Section 6519){bl 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. 11 also included consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to
believe..
That accounting records were not kept in accordanc8 with Section 386 of the Companies Act
2006
That the accounts do not accord with those a¢¢ounting records
That the accounts do not comply with the accounting requirements of Section 396 of the
Companies Act 2006 and wilh the methods and principles of the Charities Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with
Ihe Financial Reporting Standard applicablé in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be
reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters {1 } to14) listed
above and, in connection with following 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 Tobermore Road
Draperstown
Derry
BT45 7AG
Page 4

Inde
endent Examiner's Re
Ballinascree
l Years
ort to the Trustees of
i¥
Page 5

Ballinascreen Earl Years
Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restri¢led
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable Activities
18,191
61.830
80,021
85,219
Other income
31
Total
18,191
61,830
80,021
85,250
EXPENDITURE ON
Charitable activities
Charitable Aclivilies
23.566
61,644
85,210
73,489
NET INCOMEI(EXPENDITURE)
Translers between funds
15,375}
222
186
(5,189)
11.761
14
Nel movèment in funds
(5.153)
1361
(5,1891
11,761
RECONCILIATION OF FUNDS
Total lunds broughl forward
79,680
36
79,716
67,955
TOTAL FUNDS CARRIED FORWARD
74,527
74.527
79,716
The notos lorm part of these linancial statements
Page 6

Ballinascreen Earl Years
Stalemant of Financial Position
31 March 2024
31.3.24
31.3.23
Notes
FIXED ASSETS
Tangible assels
16.243
16,104
CURRENT ASSETS
Debtors
Prepayments and accrued income
Cash at bank and in hand
10
6.091
5,463
55,565
59,294
61.656
64,757
CREDITORS
Amounts falling due within one year
13,3721
(1,145)
NET CURRENT ASSETS
58,284
63,612
TOTAL ASSETS LESS CURRENT
LIABILITIES
74,527
79.716
NET ASSETS
74,527
79,716
FUNDS
Unrestricted funds
Restricted funds
14
74,527
79.680
36
TOTAL FUNDS
74,527
79.716
The charitable company is entitled to exemplion from audit under Section 477 of th8 Companies
Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the
year ended 31 March 2024 in accordance wilh Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(al Complying with the requirements of Ihe Act wilh respect to accounting records and the
preparation of the accounts.
Thé nolas form part of these financial statements
Page 7
continued...

Ballinascreen Eart Years
Statemenl of Financial Position continued
31 March 2024
These linancial statements have been prapared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Truslees and authorised for issue on
..i..o../.! L[.L4
and were signed on ils behalf by..
Georgina Gri8ve - Trustee
The notes form part ol these financial statements
Pagg 8

Ballinascreen Earl Years
Noles to the Financial Slatements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basls of preparing the financial statements
The financial statements of the charilable company. which is a public banalit entity under
FRS 102, have been prepared in accordance with the Charities SORP IFRS 102)
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 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 slat&ments have been
prepared under the hislorical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the lunds, 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
obligalion committing the charity to that expenditure, it is probable that a transfer ol
economic benefits will be required in settlement and the amounl of the obligation can be
measured reliably. Expenditure is ac¢ounted for on an accruals basis and has been
classifiéd under headings that aggregate all cosl related to the category. Where costs cannot
be directly attributed to particular headings they hava been allocatéd to activities on a basis
consistent with the use of resources.
Tangible fixed assets
Deprecialion is provided at thè following annual rates in order to write off each asset over its
estimated useful lifo.
Freehold propety
Plant and machinery
2V. straight line on cost
20 /e on reducing balance
Taxation
The chariiy is exempt from corporation tax on its charitable activities.
Fund a¢counting
Unrestricled funds can be used in accordance wilh the charitable objeclives at the discrgtion
of the trustees.
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 purpos85.
Further explanation of the nature and purpose of each lund is included in the notes to the
financial statements.
Pension costs and other post-relirement benefits
The charitable company operates a delined contribution pension scheme. Contributions
payable lo the charitable company's pension scheme are charged to the Statement of
Financial Activities in the period to which they relate.
Page 9
continued...

Ballinas¢reen Earl Yea
Notes to the Financial Slatements continued
for the Year Ended 31 March 2024
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activity
Charitable Activities
Education Authority
Playgroup lees &
registrations
NHSCT
Grants
CWSAN
SEN
61,205
67.197
Charitable Activities
Charilable Activities
Charitable Activities
Charitable Activities
Charitable Activities
17,215
18,047
(21)
1,253
743
1,601
80,021
85,219
Grants received, included in the above, are as follows..
31.3.24
31.3.23
Brackagh Wind Farm
DOH CPP
903
350
1,253
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 4)
Charitable Activilies
85,210
SUPPORT COSTS
Governance
costs
Charilable Activities
85,210
NET INCOMEI(EXPENDITURE)
Net income/(expenditure) is stated after charging/lcreditingl'.
31.3.24
31.3.23
Deprecialion - owned assets
1,044
1,174
Page 10
ontinued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024
nor lor the year ended 31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for tha year
ended 31 March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Other pension costs
58,135
3,509
50,861
2,834
61,644
53,695
The average monthly number of employees during the year was as follows:
31.3.24
31.3.23
Manager
Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charilable activities
Charitable Activities
16.025
69,194
85.219
Other income
31
31
Totsl
16,056
69,194
85,250
EXPENDrruRE ON
Charilable actlvities
Charitable Activities
13.742
59,747
73,489
NET INCOME
Transfers between funds
2,314
9,411
9,447
11,761
Page11
continued...

Ballinascreen Earl Years
Notes lo the Financial Statements continued
for the Year Ended 31 March 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted
Total
funds
funds
funds
Net movement in funds
11,725
36
11,761
RECONCILIATION OF FUNDS
Total funds brought forward
67,955
67.955
TOTAL FUNDS CARRIED
FORWARD
79,680
36
79,716
TANGIBLE FIXED ASSETS
Freehold
propety
Plant and
machinery
Totals
COST
At 1 April 2023
Additions
14.162
9,538
1,183
23,700
1.183
At 31 March 2024
14,162
10,721
24,883
DEPRECIATION
At 1 April 2023
Charge lor year
1.742
248
5,854
796
7,596
1,044
Al 31 March 2024
1,990
6,650
8,640
NET BOOK VALUE
At 31 March 2024
12,172
4.071
16,243
At 31 March 2023
12,420
3,684
16,104
10. DEBTORS
31.3.24
31.3.23
Amounts lalling due within one year..
Amounts falling due after more than one year:
NEELB Debtor
6,091
5,463
Aggregate amounts
6,091
5463
Page 12
continued...

Ballinascreen Earl Years
Notes lo the Financial Statements continued
for the Year Ended 31 March 2024
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Social security and other taxes
Accrued expenses
1,040
2,332
(419)
1.564
3,372
1,145
12. LOANS
An analysis of the maturity of loans is given below:
31.3.24
31.3.23
Amounts falling due within one year on demand=
Bank overdrafts
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
lunds
Fixèd assets
Current assels
Current liabilities
16,243
61,656
16,243
61,656
16.104
64,757
74,527
74.527
79,716
14. MOVEMENT IN FUNDS
Net
movement
in tunds
Transfers
between
funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
79,680
(5.3751
222
74,527
Restricted funds
Education Authority
DOH CPP
186
(1861
361
36
36
186
TOTAL FUNDS
79,716
5,189)
74.527
Page 13
continued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
14. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows=
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
18.191
123,566}
15,3751
Restricted funds
Education Authority
61,830
{61.6441
186
TOTAL FUNDS
80,021
85,210}
Comparatives for movement in funds
Net
movement
in funds
Translers
between
funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
67,955
2,314
9,411
79,680
Restricted funds
Education Authority
Halifax Foundation
NHSCT
HSCB
Wages grant
CWSAN
DOH CPP
{4.6071
8,668
14,061)
{1}
15321
11,000)
13,074)
{743}
532
1,000
3,074
743
36
36
9,447
9,411
36
TOTAL FUNDS
67,955
11,761
79,716
Page 14
continued...

Ballinascreen Earl Years
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
14. MOVEMENT IN FUNDS- continued
Comparalive net movement in lunds, included in the above are as lollows:
Incoming Resources Movement
resources
expended
in funds
Unrestri¢ted funds
General fund
16.056
{13.7421
2,314
Restricted funds
Education Authority
CWSAN
Brackagh Wind Farm
DOH CPP
67,198
743
903
350
158,530)
8.668
743
(9031
36
69,194
59,747
9,447
TOTAL FUNDS
85,250
73,489)
11,761
15. RELATED PARTY DISCLOSURES
There were no related paty transactions lor the year ended 31 March 2024.
Page 15

Ballinascreen Earl Years
Delailed Slalement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Charitable activities
Education Authority
Playgroup fees & registrations
NHSCT
Grants
CWSAN
SEN
61,205
17,215
67,197
16,047
121}
1,253
743
1,601
80,021
85,219
Other income
Other Income
31
Total incoming resources
80,021
85,250
EXPENDITURE
Support costs
Governance costs
Wages
Pensions
Insuranc6
Light and heat
Telephone
Postage and stationery
Accountancy and legal fees
Food
Rent
Staff training
Property Repairs & Maintenance
Transport
Bank lees
Resource material and play eq
Memberships
Fire prevention
Uniforms
Freehold property depreciation
Plant and machinery depreciation
58.135
3,509
1,517
2,099
100
50,861
2,834
655
2,253
338
198
1.114
1,946
3,983
1,632
3,007
3,983
634
2,570
260
153
4,579
1,222
102
649
248
796
1,558
136
3,955
1,599
885
253
921
85.210
73,489
Total resources expendod
85,210
73.489
Net {expenditureyincome
11.761
This page does not form part of the statutory financial statements
Page 16

This page does not form part of the statutory financial statements
Page 16