Registered Number: N1642900
Charity registration number: 106777
HMRC eharity reference: EW94304
St John's Bright Start
(a company limited by guarantee)
Trnstees, report and financial statements
for the year ended 31 December 2023

St John's Bright Start
(a company limited by guarantee)
Trustees, report and annual financial statements for the year eDded 31 December 2023
Page(s)
Reference and administration inforniation
Trustees, Report
Independent examiner's rewjrt
Statement of fllwicial activities
Statement of financial position
Not¢s to the financial statcmcnts
7-10

St John's Bright Start
(a company limited by guarnDtee)
Reference and administration information
Trustees
Fiona Kearney
Bernadette McEldowney
Sarah McNicholl
Sheena Mccullagh
John Patrick Kearney (appointed 9 February 2023)
Martin Patrick Turner (appointed 9 February 2023)
Reglstered number
N1642900
Charity Commission number
106777
Registered Office
St John's Primary School
30 Moneysharyin Road
Swatragh
Maghera
Co. Derry
BT46 SPY
Bankers
Bank of Ireland
I l Market Street
Magherafelt
Co. Derry
BT45 6EE

St John's Bright Start
(a company limited by guarantee)
Trustees, report for the year ended 31 December 2023
The tn￿te¢S present their report and the uTJaudited financial statements of the charity for the year ended 31
December 2023 which cornplies with the requirements for a directors. report and accounts under the Companies
Act 2006. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)
"Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of
the charity.
Reference and administrative details
Details of registered office, directors l trustees, and independent advisers given on page l.
Structurej governance and maDagement
St John's Bright Start was incorporated by guarantee on 29 December 2016. It has no share capital and is
recognised as a charity by the Charity Commission and HM Revenue and Customs. The guarantee of each member
is limited to £1. The governing document 15 the memorandum and articles of association.
Trustees of the charity
The trustees of the charity are Tts directors for the purposes of company law. The t￿￿teeS who seryed during the
year ended 31 December 2022 and up to the date of signing were as follows:
Fiona Kearney
Bernadette McEldowney
Sarah McNicholl
Sheena Mccullagh
Martin Turner (appointed 9 February 2023)
Paul Kearney (appointsd 9 February 2023)
Membership shall be open to persons aged eighfren years or older who hav¢ an interest in furthering the Objects
of th¢ charity and whose applications for membership have been approved by the directors.
Public Benefit Statsment
The public benefit requirement is defmed in the Charities Act (Northern Ireland) 2008 and states that purposes
must be for the public benefit to be charitable. The trustees confirni that they have complied with the duty to have
regard to the guidance issued by the Charity Commission for Northern Ireland under section 4(b) of the Charities
Act (the public benefit requirement statutory guidance). The trustees are confident that the activities have helped
to achieve the charity's purposes and provide a benefit to the beneficiaries.
Objectives and activities
The charity's objectives are:
To enhance the social and personal developmenL education, health and wellbeing of school age children,
regardless of religion, culture, race, means or ability, by providing high quality and affordable daily child
care facilities for pupils at St. John's Primary School and those from other schools in the Swatragh I
Magheia are and its environs. and
To facilitafr parents or carers of school age children to engage in education, training and employment
opportunities.
Achievements and perforniance
The tll￿te¢S are satisfied with the results for the year and the year end p)sition of the charity. They are hope￿1
that contributions will increase next year.

St John's Bright Start
(a company limited by guarantee)
Trustees, report for the year ended 31st December 2023 (continued)
Financial review
The results of the year are ￿llY set out in the statement of financial activities.
Funds held as custodian trustee on behalcof others
The charity holds no funds as custodian trustees on behalf of others.
Stydtement of trustees, responsibilities in respect of the financial statements
The trustees (who are also directors for the pury)oses of company law) are responsible for preparing the trustee5'
annual report and the financial sÉatements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each year. Under that law the trustees have
prepared the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice
(United Kingdom Accounting Standards and applicable law). including FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" Under company law the trustees must not approve the
financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the
charitable company and of the incoming resources and application of resources. including the incorne and
expenditure, of the charitable company for that period. In preparing these financial statements, the trustee5 are
required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent"
slate whether applicable accounting stsndard5 have been followe￿ subject to any material departures
disclosed and explained in the fmancial 51atements' and
prepare the financial statements on the going concern b&sis unless it is inappropriate to presume that the
charity will continue in operation.
The trusfres are responsible for keeping proper accounting records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Small companies exemption
This report has been pr¢pared in accordance with the special provisions for small companies under Part 15 of the
Companies Act 2006.
Signed on behalf of the board of trustees on
Fiona Keam
Trustee

St John's Bright Start
(a company limited by guarantee)
Independent examiner's report for the year ended 31st December 2023
Independent examinerfs report to th¢ trnstees of St John's Bright stsrt
I report on the aCCo￿ts of the charity for the year ended 31* December 2023 which are set oirt on pages 5 - 10.
Respethe re5PODsibilities of trnslees and ￿&m]nerS
As the charity's trustee5 you are responsible for the preparation of the accounts in accordance with the Charities
A¢t (Northern Ireland) 2008.
It is my responsibility to:
Examin¢ the accounts under section 65 of the Charities A¢
Follow the procedures laid down in the general Dirertions given by the Charity Commission for Northern
Ireland under section 65(9)(b) of the Charities Acl: and
State whether particular matters have come to my attention.
Bgsis of iDdepeodeDt examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was
c￿Tled out in accordance with the genera] directi4)ns giv¢n by the Charity Commission for Northern Ireland under
section 65(9)(b) of the Charities ACL
My examination included a review of the accounting re¢ords k￿l by the charity and a comparison of th¢ accounts
presented with those re￿ds. It also included consideration of any unusual items or disclosures in the accounts.
and seeking explanations from you as charity directorthust¢es conrxrning any such matteT5.
My role is to state whether any material matters have come to my attention giving me cause to believe:
l. that accounting records were not kept in accordance with se¢tion 63 of the Charities Act:
2. the accounts do not accord with those accounting records:
3. that the accounts do not compty with the accounting requirements of th¢ Charities Acl and
4. that there is further inforniation n¢¢ded for a proper understanding of the ac￿Unts to be reache(L
Independent examiner'j stalement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in
conncclion WTth following dirertions of the Ch8rrty Commission for Northern Irelan￿ I have found no rnatters
ihat require drawing to your attention.
Kerry Brennan
Chartered Accountant
19C Hillside Road
Maghera

St John?s Bright Start
(a company limited by guarantee)
Statement of financial activities (including income and expenditure account) for the year
ended 31 December 2023
2023
Unrestricted
funds
2023
Rotricted
fund5
2023
2022
Total Unrestricted
funds
funds
2022
Restricted
funds
2022
Total
funds
Note
Ineoming resources
Income from charitable activities
29,555
29,555
28,652
28,652
Total incoming resources
29,555
29555
28,652
28,652
Resources expended
Cost of charitable activities
18,595
1&595
18.351
18.351
Total resources expended
18,595
18.595
18,351
18.351
Net ineoming/(outgoing)
resources
10.960
10.960
10,301
10.301
Fund balances brought forward
27,900
27,900
17,599
17.599
Fund balances Carried forward
38,860
38
2?.9(M)
27.900
All incoming resources and resowces expended in the year presented above are derived from continuing
operations.
The statement of fmancial activities includes all gains and losses in the year.

St John's Bright Start
(a compydny limited by guarantee)
Statement of financial position as at 31st December 2023
2023
2022
Note
Current assets
Debtors
Cash at bank and in hand
Total current assets
39.231
39,231
28,312
28J12
Creditors: amounts falling due within one year
io
371
412
Net current assets
38.860
27.900
Total assets less current liabilities
38,860
27,900
Net assets
27.900
Funds of the charity
Restricfrd funds
Unrestricted funds
Total Charity runds
li
38.860
27,900
In preparing these financial statements:
(a) the directors are of the opinion that the company is entitled to exemption frorn. audit under Article 257A
of the Companies (Northern Ireland) Order 1986.
(b) no notice has been deposited under Article 257B(2) by a member requiring an audiL in relation to the
financial Statements for the financial year.
(c) the directors acknowledge their responsibility for:
(a) ensuring that th¢ company keeps proper accounting records in accordance with Section 386.of
the Companies Act 2006. and.
(b) preparing financial statements which give a tsue and fair view of the state of affairs of the
company as at the end of the year and of its surplus for the fmancial year in accordance with the
requirements of Section 396 and which otherwise comply with the requirement5 of the
Companies Act 2(K)6 relating to the fmancial stdtements, so far &s applicable to the company.
These flnancial statements have been prepared and delivered in accordance with the provi5ion5 applicable to
companies subject to the small companies, regime and in accordance with Section IA FRS102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland"
The financial statements were approved by the board on F),
and were signed on its behalf by:
F Kearney
Trustee
Registration Number: N1642900
The notes on pages 7 to 10 forni part of these unaudited financial statements.

St John's Bright Start
(a company limited by guarantee)
5t
Notes to the financial statements for the year ended 31 December 2023
l. General information
The charity is a company limited by guardntee incorpordted in Northern Ireland. The company's registration
number is NL642900 and the address of its registered office is St John's Primary School, 30 Moneysharvin Road,
Swatragh, Magher4 Co. Derry, BT46 SPY.
2. Statement of compliance
The financial statements of St John's Bright Start have been prepared in compliance with Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
effective March 2018 (Charities SORP (FRS 102)), the Charities Act (Trlorthern Ireland) 2008 and the Companies
Act 2006.
3. Summary of significant accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These
policies have been consistently applied to all years presented. unless otherwise stated.
(a) Basis of preparation
These financial statements are prepared on the going concern basis under the historical cost convention. The
trustees have prepared the financial statements on the going concern basis, giving careful consideration to the
results during the financial year.
St John's Bright Start meets the definition of a public benefit entity under FRS 102. Assets and liabilitie5 are
initially recognised at historical cost and transaction value unless otherwise stafrd in the relevant accounting
policy note(s). the financial statements are prepared on a going concern basis. Taking account of the risk review
undertaken by the tNstees they do not consider there to be a risk to the going concern status of the charity.
(b) Cash and cash equivalents
Cash and cash equivalents includes cash in hand and deposits held at call with banks.
(e) Debtors
Debtors are stated after all known bad debts have been written off and specific provision h&s been rnade against
all debts considered doubtful of collection.
(d) Incoming Resourcos
All incoming resources are included in the Statement of Financial Activitie5 when the charity is legally entitled
to income and the amount can be quantified with reasonable accuracy.
(e) Resourees Expended
Expenditure is accounted for on an accruals basis and h&s been classified under headings that aggregate all cost
related to the category. Wl)ere costs cannot be directly attributed to particular headings they have been allocated
to activities on a basis consistent with the use of resources.
(D Governance costs
Governance costs include those costs incurred in the governance of its assets which are associated with
constitutional and statutory requirements.
(g) Allocation and apportiODment of costs
All costs relate to the single activity of the charitable company and are recognised accordingly.

St John's Bright Start
(a COD]pany limited by guarantee)
Notes to the financial statements for the year ended 31st Decernber 2022 (continued)
(h) Fund Accounting
The company has various types of funds for which it is responsible and which requires separate disclosure. A
definition of the various types of fund is as follows:
Restricted Fund5
Restricted fund5 are to be used for specific purposes as laid down by the donor. Expenditure which meet
these criteria is identified to the funlt together with a fair allocation of overhead and support costs.
Unrestricted funds
General fimds are amounts received or generated and which are expendable at the discretion of the
company in furtherdnce of its objectives.
(i) Taxation
The charitable company is exempt from corp)rdtion tax on its charitable activities.
4. Critical judgements and estimations of uncertainty
Estimates and judgements are continually evaluated and are based on historical experience and other factors
including expectstions of ￿tUre events that are believed to be reasonable under the circumstances.
Crilicaljudgements in apptying the enlity's accomnlingpolicies
There are no critical judgements in applying the charity's accounting policies.
Critical accounling eslimales and 4￿MM￿lonS
There are no critical accounting estimates and assumptions.
5. Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event
of winding up is limited to £1.
6. Income from charitable activities
2023
2023
Restricted Unrestricted
funds
funds
2023
2022
2022
Total Restricted Unrestricted
funds
funds
funds
2022
Total
funds
DOH SPPG (previously HSCB)
Early Years
Other income
5.766
5,766
7,049
2,229
19.374
28.652
7,049
2,229
19.374
28.652
23.789
29.555
23,789
29555

St John's Bright Start
(a Company limited by guarantee)
Notes to the financial statements fo.r the year ended 31st December 2023 (continued)
7. Cost of charitable activities
2023
2023
Restricted Unrestricted
fim(Ls
funds
2023
2022
2022
Total Restricted Unrestricted
funds
funds
nds Total funds
2022
Cosls directly allocated to
activities
Staff costs
Staff training
Resources
Professional fees
Bookkeeping
Insurance
Rent
Registration fees
Food expenses
Bank fees
13.392
ROO
668
728
108
521
1,677
35
1,028
75
18.332
13J92
loo
668
728
14,191
14,191
108
502
1,512
75
1,619
81
18,087
108
502
1,512
75
1,619
81
18.087
521
1,677
35
1,028
75
18J32
Governance costs
Accountancy
263
263
263
263
263
263
263
263
18.595
18,595
18.351
18,351
8. Net incoming l (outgoing) resources
2023
2022
This is stated after charging:
Staff costs (Note 9)
Fees payable to the independent examiner
l3J92
263
14,191
263
9. Analysis of staff costs
2023
2022
Staff costs
Wages and salaries
13J92
13,392
14,191
14,191
The average monthly number of persons employed by the company during the year was 3 (2021: 3).
There were no employees who received employee benefits (excluding employer pension costs) of more than
£60,000.
The trustees did not receive any emoluments during the year.

St John's Bright Start
(a company limited by guarantee)
Notes to the finaneial statements for the year ended 31$t December 2023 (continued)
10. Creditors: amounts falling dlle within oiie year
2023
2022
Other taxes and social security costs
Accruals and deferred income
149
263
412
371
371
I l. Fund reconciliation
Unrestricted Funds
Opening Income
Balance
Expenditure Trnnsfers
Closing
Balance
General funds
27,900
29,555
(18.595)
38,860
27,9(Kl
29J55
I8￿95
38,860