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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` a = : > @ ; : ? 9 : ; ^ A ? H b P Q Q c V 9 > F D N G : ; D < = ? D F O F ^ F > G > = d � e f A N F ? ; > @ ; A B B = C ? > D C ? H ; : D ; B > F = ? g T = E > @ ; _ @ A : F > F ; D \ B > h � i = ^ ^ = R > @ ; < : = B ; H C : ; D ^ A F H H = R ? F ? > @ ; S ; ? ; : A ^ M F : ; B > F = ? D S F j ; ? O G > @ ; _ @ A : F > G _ = N N F D D F = ? E = : a = : > @ ; : ? 9 : ; ^ A ? H C ? H ; : D ; B > F = ? g T ` k b ` O b = E > @ ; _ @ A : F > F ; D \ B > h A ? H � l > A > ; R @ ; > @ ; : < A : > F B C ^ A : N A > > ; : D @ A j ; B = N ; > = N G A > > ; ? > F = ? V 7 + 0 - 0 1 4 - % & ' ( ' % & ' % ) ' * + , - % ' . / 0 . ' ( 1 . ) 9 @ A j ; ; f A N F ? ; H G = C : B @ A : F > G A B B = C ? > D A D : ; m C F : ; H C ? H ; : D ; B > F = ? g T = E > @ ; _ @ A : F > F ; D \ B > A ? H N G ; f A N F ? A > F = ? R A D B A : : F ; H = C > F ? A B B = : H A ? B ; R F > @ > @ ; S ; ? ; : A ^ H F : ; B > F = ? D S F j ; ? O G > @ ; _ @ A : F > G _ = N N F D D F = ? E = : a = : > @ ; : ? 9 : ; ^ A ? H C ? H ; : D ; B > F = ? g T ` k b ` O b = E > @ ; _ @ A : F > F ; D \ B > V n G ; f A N F ? A > F = ? F ? B ^ C H ; H A : ; j F ; R = E > @ ; A B B = C ? > F ? S : ; B = : H D o ; < > O G > @ ; B @ A : F > G A ? H A B = N < A : F D = ? = E > @ ; A B B = C ? > D < : ; D ; ? > ; H R F > @ > @ = D ; : ; B = : H D V 9 > A ^ D = F ? B ^ C H ; H B = ? D F H ; : A > F = ? = E A ? G C ? C D C A ^ F > ; N D = : H F D B ^ = D C : ; D F ? > @ ; A B B = C ? > D p A ? H D ; ; o F ? S ; f < ^ A ? A > F = ? D E : = N G = C A D B @ A : F > G H F : ; B > = : D q > : C D > ; ; D B = ? B ; : ? F ? S A ? G D C B @ N A > > ; : D V n G : = ^ ; F D > = D > A > ; R @ ; > @ ; : A ? G N A > ; : F A ^ N A > > ; : D @ A j ; B = N ; > = N G A > > ; ? > F = ? S F j F ? S N ; B A C D ; > = O ; ^ F ; j ; d J V > @ A > A B B = C ? > F ? S : ; B = : H D R ; : ; ? = > o ; < > F ? A B B = : H A ? B ; R F > @ D ; B > F = ? g I = E > @ ; _ @ A : F > F ; D \ B > h P V > @ A > > @ ; A B B = C ? > D H = ? = > A B B = : H R F > @ > @ = D ; A B B = C ? > F ? S : ; B = : H D h I V > @ A > > @ ; A B B = C ? > D H = ? = > B = N < ^ G R F > @ > @ ; A B B = C ? > F ? S : ; m C F : ; N ; ? > D = E > @ ; _ @ A : F > F ; D \ B > h A ? H V > @ A > > @ ; : ; F D E C : > @ ; : F ? E = : N A > F = ? ? ; ; H ; H E = : A < : = < ; : C ? H ; : D > A ? H F ? S = E > @ ; A B B = C ? > D > = O ; : ; A B @ ; H V 

$ % & ' ( ' % & ' % ) ' * + , - % ' . / 0 0 ) + ) ' , ' % ) 

9 @ A j ; B = N < ^ ; > ; H N G ; f A N F ? A > F = ? A ? H @ A j ; ? = B = ? B ; : ? D F ? : ; D < ; B > = E > @ ; N A > > ; : D ` J b > = ` b ^ F D > ; H A O = j ; A ? H p F ? B = ? ? ; B > F = ? R F > @ E = ^ ^ = R F ? S H F : ; B > F = ? D = E > @ ; _ @ A : F > G _ = N N F D D F = ? E = : a = : > @ ; : ? 9 : ; ^ A ? H p 9 @ A j ; E = C ? H ? = N A > > ; : D > @ A > : ; m C F : ; H : A R F ? S > = G = C : A > > ; ? > F = ? V 


sr r ; r : : r G r r t r : r ; r ? r ? r A ? r r r r r r _ @ A : > ; : ; H \ B B = C ? > A ? > J k _ u F ^ ^ D F H ; v = A H n A S @ ; : A 




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 v*w 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. 

7 



**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. 

8 



**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<br>Other income|2024<br>2024<br>**2024**<br>2023<br>2023<br>2023<br>Restricted<br>funds<br>Unrestricted<br>funds<br>**Total**<br>**funds**<br>Restricted<br>funds<br>Unrestricted<br>funds<br>Total<br>funds<br>£<br>£<br>**£**<br>£<br>£<br>£<br>-<br>6,141<br>**6,141**<br>-<br>5,766<br>5,766<br>-<br>24,972<br>**24,972**<br>-<br>23,789<br>23,789|
|---|---|
||-<br>31,114<br>**31,114**<br>-<br>29,555<br>29,555|



## **7. Cost of charitable activities** 

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



9 



**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**<br>Wages and salaries|**2024**<br>**£**<br>**15,589**<br>**15,589**|2023<br>£<br>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**<br>Additions<br>**At 31 December 2024**<br>**Depreciation**<br>Charge for the year<br>**At 31 December 2024**<br>**Carrying amount**<br>**At 31 December 2024**|**Equipment**<br>**£**<br>45,908|
|---|---|
||**45,908**|
||4,591|
||**4,591**|
|||
||**41,317**|



## **11. Creditors: amounts falling due within one year** 

|Accruals and deferred income|**2024**<br>**£**<br>392<br>**392 **|2023<br>£<br>371|
|---|---|---|
|||371|



10 



**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**<br>General funds|**Opening**<br>**Balance**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**Closing**<br>**Balance**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>38,860<br>31,114<br>(23,748)<br>-<br>**46,225**|
|---|---|
||**38,860**<br>**31,114**<br>**(23,748)**<br>**-**<br>**46,225**|



11