2024-12-31-accounts

Registrrtd Number: N1642900 Charlty registradon number: 106777 HMRC cbarlty refereD¢e: EW94304 St John's Bright Start (a company limited by guarantee) Trustees, report and fmancial statements for the year ended 31 December 2024

St John's Bright Start (a company limited by guarantee) Trustees, report and allnll￿ fuvdncial statements for the year ended 31 December 2024 Page(8) Rcfer¢nce and administration inforn)ation Trnst¢e5' Report Indepcndent examiner's report Ststement of financial activities Ststement of f￿anCIal position Notes to the f]nancial statanents 7- 11

St John's BrRght Start (a company limited by guarantee) Reference and administration infornution Trustees Fiona Keamey Bemaderie McEldowDey (Tesigned 16 January 2025) Sardh McNicholl Shecna McCu]k John Patrick Keam¢y Martin Tumer Registered number N1642900 Charlty CommissioD number 106777 Registered Off￿e St John's Tritnary Scbool 30 Moneysbaryin Road Swatragh Magh￿8 Co. Deny BT46 SPY Bankers Bank of Ireland I l Market Street Magherafeli Co. D¢ BT45 6EE

St John's Bright Start (2 Company limited by guarantee) Trustees, report for the year ended 31 December 2024 The trustees present their report and the unaudited fmancial staiements of the charity for the year ended 31 December 2024 which cornplies wiiRL tbcrequirements for a directors. report and accountsunderthe Compan Act 2006. The trustees have adopted the provisions of tbe Statement of Recommended Practice (SORP) "Accounting and Reporting by Charitics" (FRS 102) ID p￿parIng the annual rcport and fmancial stalements of the charity. Reference and administratlve detsils Details of ￿￿tc[ed offKe, directoTr I tNstee4 and independeni advi5et5 are wen OD page l. Structure? governanee and mAnYdgement St Jobn's Bright Start was incorpordted by guaTantee on 29 December 2016. It has no shatt capital and is recognised asa charity by thecharity Commi&8ion and HM Revenueandcustoms. Theguaranlce ofeach manbcT limited to £1. The ￿vr￿l￿g document is the tncmorandum and articks of 8ssociatN)n. Trustees of the charity The tTUStees of the Chartty are its drector5 for the Purposes of company law. The ttustees who served during t yearended 31 tk¢ernber2024 and up to the date of SI￿]ngwere as fo]&)vJ: Fiona Keamey Bernadette McEklowney (ttsigned 16 January 2025) Sarah M¢Nicholl Sheena Mccullagh Martin Turner John Patrick Kearney Mernbership shall be open to Pe￿OnS aFd ¢ighteen years or okler havean interest in furthering the Objects of th¢ ¢harity and whose applications for membership have been approved by the directors. Public Benefit Statement The public ben¢frt requirement i5 defjned in the ChaTitie5 Aci (Northern Ireland) 2008 and slatcs that Pu￿0 mu5tbe forthe public benefit to be charitabk. The trustees Conf￿ thatthey have complied with the duty lo have regard to the guidance issued by the Charity Commission forNorthetn Ireiand undersection 4(b) ofth¢ Cbarities Act (the public benefrt requtrement statutory ￿mIance).The trusiees are COnf￿ellt that the activitie5 bavehelp to achiev¢ the chaiity's pu￿0￿ and provide a benefrt to ih¢ beneficiaries. Objectives and actlvfjtfie$ Th¢ ¢haTity's objcctives are: To enhance the soC￿land peTsonaldevek)pment.edu¢aiion, heahh and weIlbeing of school age children, regardL¢ss of reli￿.0￿ culture, tace.means orabilty. by pn)viding higb quality and affordablcdaily Child care faciItiies for pupils ai St. John's Prunary School and those from other schools in the Swatrngh I Maghern are and its enviroTJS: and To facilitate patents or caters of school age chQdren to ell￿￿￿ in educat￿￿. traitiing aThd empk)ymaA opportunilies. Achlevernents and perforjnance The trnst¢¢s arr satisfrd Mryth the resuhs for the yearand the year end poSit￿n of the chaiity. They are hopeful that c0n1n￿utlons will increase next year. Trustees, report for the year ended 3151 December 2024 (continued)

St John's Bright Start (a company limited by guargntee) Financial review The Tesuhs of the year are ￿llY set out in the statement of fmancial activiiies. Funds held as Custodian trustee on behalf of others Th¢ chaTity hokjs no fund5 a5 Custodian twstees on behalf of Oth￿5. Statement of tru5tees' responsibilities in respect of the financial ststemeots The tTUSte¢s (who are a150 directors forthe puryose5 ofeompany law) are r¢sponsO)ie for PtTpaTing the trustees. annual report and th¢ r]nancial statements in a¢¢ordance with appiicabk law and United Kingdom Accounting Standards (United Kin￿OM &nernlly Accepted Accounting Prdciice). Company ]awreqUW￿ the tn￿te¢S to p￿pare fJDan¢ialstatementsforeacb yur. Under that law the trustc¢s have pr¢pared the fmancia I statements in acconlan¢e with United Kingdom Generally Aecepted Accouniing Practice (United Kingdom Accounlltig Standanls and applicable law), including FRS 102 -The FttR&nctal Reporting Standard app]i¢abk ill the UK and Republic of Ireland". Under company law the irnstees must not approv¢ the fu)ancial statemenls unless they are Sattsr￿d ihat they give a trne and lair view of the state of the affairs ofthe charitablc company and of ihc incoming Tcsources and application of resources, Tnciudiog the income and expendiiure, of the charitabk company foT ihai period. In prepartng these f]nancial statement5, the trnstees a requtred to: sckcl suitabk accounting policies and then apply them consistentty. obSe￿e the methods and principles in th¢ Charities SORTr. make judgements and estimates that are reasonabk and prndent" state whetber applicable accounting stsndards have been folbwed. subject to any material departUK8 disclosed and cxplained in the fmancial statements" and pTrpa￿ the f￿ancIals￿lementSon thegoing concem baw unkss it i8 iDappropriateto presume that t charity wi]i continue upernt￿ll. Th¢ ttustees ate rEsponsible for keepin8 proper acCounting￿C0￿1S that disclose with reasonabk accuracy at a time the f￿anCia1p0S1tK)n of the charily and enable them to ensure that the fJnao¢ialstatementS¢QD]ply with the Companies Act 2006. Th¢y are also responsbk for safeguardingtbe assets of tbe chanty and henc¢ for takll¥ reasonable steps for the prevention and detection of frnud and other itregulartties. Small companles exemptlon This report hasbeett prepared in aC¢OTdancewith the specMI provtsions for small companiesund¢TPart 15 of t Compani¢s Act 2006. Si8n¢d on behalf of the board of trnstees on Fiona Kearney Trust

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St John's Bright Start (a company limited by guarantee) Statement of fmancial athibes (ineludiDg income and expendithre account) for the year ended 31 December 2024 2024 2024 2024 2023 2023 Total UnTestTiCted Restricted funds funds funds 2023 Total funds Unrestritted fwids Restricted funds Note Incoming resources Income from charitabk activities 31,114 31.114 29,555 29,555 Total incoming resourc 31,114 31,114 29,555 29.555 Resource8 expended Cost ofcharitable activities 23.748 23.748 18J95 18.595 TotAI resources expended 23.748 23.748 18.595 18.595 Net incomlngl(oulgolng) resources 7J66 7J66 10.960 10.960 Fund baknnces brought foTWatd 38.860 38￿60 27,900 27,900 Fund balances carried fonvard 46 25 46,225 38.860 38,860 incoming resources and rcsources expended in tb¢ year presented above axe derived from contilluing operations. The Statement of fmancialoctivitie5 includes all gains and k)sses in the year.

St John's Bright Start (a company Ilmited by guarantee) Statsment of f￿Ancial posftion as at 31￿ December 2024 2024 2023 o NoTrcurrent •ss¢ls Fixed assets Totsl nonwcmrrent Assets 41 41J17 Current Issets Casb at bank and in hand T•tal ¢urrent assets 5.300 5JOO 39,231 39231 Creditor8: amounts falllng doe wlthln Dne year li 392 371 Net Current amets 38.860 Totsl s8ets lem ellrreot liabilities 46325 38.860 Net as5¢ts 46 38 Funds of the charlty Restricted funds Unrestiicted funds Total charlty fuffjds 12 12 46,225 46225 38.860 38.860 ID preparing these fmaDcial statements: (a) the directors areof the opinion tbai thccornpany is entitled to exernpth)n trom audit underArtick 257A of the Companies (Northern IRknnd)(kder1986. (b) no notic¢ has been deposiied undcr Artick 257B(2) by a member rEquiting aD audit, irj relation to the fmancial statement5 forthc financialy¢ar. (¢) the ditEctors acknowledge theirrespon5ibilty for. (a) ensuiin8 ¢hatth¢ Company k¢¢p$prop¢ra¢countiDgTe￿rds in a¢conlan¢cwith Section 386 of th¢ Compaoies Act 2006. and- (b) prepamg fmancial statements vthich give • true and fair vw of the state of affaTS of the conlpally asat th¢ end of theyearand oFits surpbjs for the f￿￿nCipalycarill accordancemth thc uinenls of Sect#)n 396 and wh￿b otherw￿¢ compty with the requirements of the CompaniesAct 2006 Telatin8 to the fmancial statements. so fara5 applicable to the company. These fmancial statements have been pTrpaTrd and de]iV¢Tcd iti accolllancc with the provisions applicable to companies subject to the small cornpanies. regune and in acconlance with Secty)n l A FRSI 02 Yhe Financial Repoiw StaDdard app]Kable in the UK and Republr of Ittland". The fmancial statemeDts weff appmved by the bo8￿ on i. and were syed on its bebalf by: F Kearney Trusttt Regi8tradon Number: N1642900 The notes on pag¢5 7 to I I forni p•n of these unaUdi￿d fjnancial statements.

St John’s Bright Start (a company limited by guarantee)

Notes to the financial statements for the year ended 31[st] December 2024

1. General information

The charity is a company limited by guarantee incorporated in Northern Ireland. The company’s registration number is NI642900 and the address of its registered office is St John’s Primary School, 30 Moneysharvin Road, Swatragh, Maghera, Co. Derry, BT46 5PY.

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 accounts 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 (Northern 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 liabilities are initially recognised at historical cost and transaction value unless otherwise stated 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 trustees they do not consider there to be a risk to the going concern status of the charity.

(b) Tangible assets

Tangible assets are stated at cost less accumulated depreciation. The cost of tangible assets is their purchase cost, together with any incidental costs of acquisition.

Depreciation is calculated so as to write off the cost of tangible assets, less their residual values, on a straight line or reducing basis over the expected useful economic lives of the assets concerned. The annual rates used are as follows:

Property, plant and equipment – 10% straight line

The assets’ residual values and useful lives are reviewed, and adjusted, if appropriate at the end of each reporting period.

(c) Cash and cash equivalents

Cash and cash equivalents includes cash in hand and deposits held at call with banks.

(d) Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to income and the amount can be quantified with reasonable accuracy.

(e) Resources Expended

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.

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St John’s Bright Start (a company limited by guarantee)

Notes to the financial statements for the year ended 31[st] December 2024 (continued)

(f) 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 apportionment of costs

All costs relate to the single activity of the charitable company and are recognised accordingly.

(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 Funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meet these criteria is identified to the fund, together with a fair allocation of overhead and support costs.

Unrestricted funds

General funds are amounts received or generated and which are expendable at the discretion of the company in furtherance of its objectives.

(i) Taxation

The charitable company is exempt from corporation 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 expectations of future events that are believed to be reasonable under the circumstances.

Critical judgements in applying the entity’s accounting policies

There are no critical judgements in applying the charity’s accounting policies.

Critical accounting estimates and assumptions

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.

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St John’s Bright Start (a company limited by guarantee)

Notes to the financial statements for the year ended 31[st] December 2024 (continued)

6. Income from charitable activities

DOH SPPG Other income	2024 2024 2024 2023 2023 2023 Restricted funds Unrestricted funds Total funds Restricted funds Unrestricted funds Total funds £ £ £ £ £ £ - 6,141 6,141 - 5,766 5,766 - 24,972 24,972 - 23,789 23,789
	- 31,114 31,114 - 29,555 29,555

7. Cost of charitable activities

Costs directly allocated to activities Staff costs Staff training Resources Professional fees Bookkeeping Insurance Rent Registration fees Food expenses Bank fees Depreciation Governance costs Accountancy	2024 2024 2024 2023 2023 2023 Restricted funds Unrestricted funds Total funds Restricted funds Unrestricted funds Total funds £ £ £ £ £ £ - 15,589 15,589 - 13,392 13,392 - 338 338 - 100 100 - 1,149 1,149 - 668 668 - - - - 728 728 - - - - 108 108 - 876 876 - 521 521 - - - - 1,677 1,677 - 35 35 - 35 35 - 813 813 - 1,028 1,028 - 73 73 - 75 75 - 4,591 4,591 - - -
	- 23,464 23,464 - 18,332 18,332
	- 284 284 - 263 263
	- 284 284 - 263 263
	- 23,748 23,748 - 18,595 18,595

8. Net incoming / (outgoing) resources

	2024	2023
	£	£
This is stated after charging:
Staff costs (Note 9)	15,589	13,392
Fees payable to the independent examiner	284	263
Depreciation	4,591	-

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St John’s Bright Start (a company limited by guarantee)

Notes to the financial statements for the year ended 31[st] December 2024 (continued)

9. Analysis of staff costs

Staff costs Wages and salaries	2024 £ 15,589 15,589	2023 £ 13,392
		13,392

The average monthly number of persons employed by the company during the year was 3 (2023: 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.

10. Fixed assets

Cost Additions At 31 December 2024 Depreciation Charge for the year At 31 December 2024 Carrying amount At 31 December 2024	Equipment £ 45,908
	45,908
	4,591
	4,591
	41,317

11. Creditors: amounts falling due within one year

Accruals and deferred income	2024 £ 392 **392 **	2023 £ 371
		371

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St John’s Bright Start (a company limited by guarantee)

Notes to the financial statements for the year ended 31[st] December 2024 (continued)

12. Fund reconciliation

Unrestricted Funds General funds	Opening Balance Income Expenditure Transfers Closing Balance £ £ £ £ £ 38,860 31,114 (23,748) - 46,225
	38,860 31,114 (23,748) - 46,225

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