Company Registration number: N1047332
Charity Number: 107269
Strangfoi'd & District Playgroup and After School Club
(Corn.pany Limited by Guarantee)
Unaudited Annual report and Financial Statements
Year ended 31 August 2023
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
Co Down
BT30 6BW

Strangford & District Playgroup and After School Club
Financial Statements
Year Ended 31 August 2023
Contents
Page
Charity Reference and Administrats've Details
Trustees, Annual Report
Independent Examinerfs Report
statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-16

Stri)ngford & District Playgroup and After School Club
Charity Reference and Administrative Details
Year Ended 31 August 2023
Company registration number
N1047332
Charity Number
107269
Trustees
Mary Swall (Chairperson)
Denise Marie Feenan (Secretary)
Michael Quinn (Treasurer)
Rachelle Swall
Deborah Hanna
Company Secretary
Denise Marie Feenan
Registered office
The Playing Fields
The Links
Strangford
Downpatrick
Co. Down
BT30 7NB
Independent Examiner
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW
Bankers
First Trust
15 Main Street
Newcastle
Co. Down
BT33 OAD

Strangford & District PlaygrLThUP and After School Club
Ye¢ r Ended 31 August 2023
The Trustees present their report and the unaudited financial statements of the charity for the year ended 31
August 2023 which complies 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.
Trustees of the charity
The directors of the charitable company are its trustees for the purposes of charity law. The trustees as listed
on page 3, who have served during the year ended 31 August 2023 and since the year end were as follows..
Mary Swall
Denise Feenan
Michael Quinn
Rachelle Swall
Deborah Hanna
Objectives and activities
The charity provides a cross community social recreational facility in respect of pre-school childcare with an
emphasis on social and ment21 development within the locality and its environs without distinction of race,
sex, political, religious or other op.nion and to provide facilities in the interest of social welfare, recreation and
leisure time occupation with the objecttve of improving the conditions of life for its users.
In order to carry out the aforementioned activities of the charity the trustees devote their time on a voluntary
basis. They are assisted by the management committee whose help is invaluable in enabling the charity to
carry out its activities.
Public benefit statement
The charity has given careful consideration to the Charity Commission for Northern Ireland's guidance on
public benefit to ensure that the activities entered into during the year have helped to achieve the charity's
objectives and activities as well as providing public benefit.
Achievements and Performance
Another successful year can be reported by the trustees of Strangford & District Playgroup and After School
Club. Various activities were held covering a wide range of educational themes. A strict financial regime
ensures that we are able to meet all our commitments with a healthy reserve.
Financial review (including reserves policy)
The results for the year are set out in detail on pages 8 to 16. The charitable company had a deficit in the
year of £10,241 12022: £3,346 deficit). At 31 August 2023 the total funds of the charity amounted to £25,355
(2022.. £35,596) comprising restricted funds of £20.094 (2022: £24,650) and unrestricted funds of £5,261
(2022. £10,946).
Reserves Policy
Sound financial control by the trustees and a robust policy of charging sensible rates for pre-education
childcare has established a level of reserves to enable the charity to cope with any unforeseen costs that
may arise.
Plans for future periods
The aim of the trustees is to continue the path followe(l over the last few years maintaining the policy of
sound management by monitoring all aspects of our finances and encouraging community support for all
activities.
structure, governance and management
Governing document
The organisation is a charitable company limited by guarantee that was incorporated on 25 July 2003. The
company was established under a Memorandum of Association wliich established the objects and powers of
the charitable company and is governed under its Articles of Association. In the event of the company being
wound up members are required to contribute an amount not exceeding £1.

Strangford & Distrii:t Playgroup and After School Club
Year Ended 31 August 2023
strangford & District Playgroup and After School Club is run by trustees assisted by a management
committee who manage the charity's facilities on a day to day basis. The charity is fu51y compliant with all
insurance, licence and fire regulations and child Protection legislation and is committed to provide a valuable
Servi￿ to all in the Strangford and district area.
Recruitment and Appointment of Management Committee
A director of the company is also a charity trustee for the purposes of charity law under the company's
Articles. Under the requirements of the Memorandum and Articles of Association the trustees are elected by
the members present at the annual general meeting and shall hold office until the next annual general
meeting.
Risk Management
The trustees have reviewed the major risks which the charity faces and believe that maintaining unrestricted
reseNes at the required levels and combined with an annual review of the controls over the key financial
systems will provide sufficient resources in the event of adverse conditions. The company continues in its
ommitment to meeting the highest standards of good govemence and best practice.
Further attention has focused on non-financial risks arising from fire. health and safety and child protection.
A key element in the management of financial risk is the setting of a reserves policy and its regular review by
trustees.
Trustees, responslbllltles
Trustees, responsibilities statement
The irustees are responsible for preparing the Trustees. Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the charity and of the incoming
resources and application of resources of the charity for that period. In preparing these financial statements,
the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORI) 2019 (FRS 102):
make judgements and estimates that are reasonable and prudent:
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy
at any time the financ.ial 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 hen￿ for taking reasonable steps for the prevention and detection of fraud and other irregulaiities.
Small Companies Exemption
This ."eport has been prepared 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
Mary Swail

Strangford & District Playgroup and After School Club
Year Ended 31 August 2023
Independent Examiner's Reporl to the Trustees of Strangford & District Playgroup and After School
Club.
I report on the accounts of the charity for the year ended 31 August 2023 which are set out on pages 3 to 16.
Respective responsibilities of trustees and examiner
As the charity's trustees (and also the directors of the Company for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the Companies Act 2006. Having been
satisfied that the charity is not subject to an audit under company law, and is eligible for independent
examination. it is my responsibility to:
examine the accounts under section 65 of the Charities Act (Northem Ireland) 2008;
follow the procedures laid down in the general directions given by the Gharity Commission for Northern
Ireland under section 65(9)(b} of the Charities Act,. and
state whether Pclrticular matters have come to my attention.
Basis of independent examin@￿S r@port
I have examined the 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 65(9)(b) of the Charities ACL 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 includes
conbideration of any unusual items or disclosures in the accounts. and seeking explanationg 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..
1. That accounting records were not kept in accordance with section 386 of the Companies Act;
2. That the accounts do not accord with those accounting records;
3. That the accounts do not comply with the accounting reqLiirements of section 396 of the Companies
Act 2006 and with the methods and principles of the Chcirity Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and RepLblic of Ireland- and
4. That there is further information needed for a proper understanding of the accounts to be reached.

Strangford & District Playgroup and After School Club
Year Ended 31 August 2023
Independent Examiner's Statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and,
in connection with following the directions of the Charity Commission for Northern Ireland, I have found no
matters that require drawing to your attention.
Kyran Smyth
Independent Examiner
For and on behalf of KPS Chartered Accountants
35 Irish Street
Downpatrick
Co Down
BT30 6BW
Date:

Strangford & District Playgroup and Afterschool Club
Statement of Financial Activities (Including Income and Expendlture Account)
Year Ended 31 August 2023
Unrestricted Restricted
funds
funds
Total
2023
Total
2022
Note
Income:
Donations
Charitable activities
Grants
Total income
3,256
3.126
30.675
37,057
3,256
3,126
37,321
43,703
5,133
522
41,915
47,570
6,646
Expenditure on:
Charitable activitie5
Governance Costs
Total expenditure
Net income I
lexpenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
Total funds carried
forward
42.162
580
42,742
11,202
53.3G4
580
53,944
49,836
1,080
50,916
11,202
(5,685)
14,556) (10,241)
13,346)
16
{5.685)
(4,556) (10,241)
(3,346)
16
10,946
24,650
35,596
38,942
16
5,261
20.094
25,355
35.596
All i:IpDme and expenditure derives from continuing activities.
The statement of financial acts'vities includes all gains and losses recognised during the year.
The notes on pages 10 to 16 forni part of these financial statements.

Strangford & District Playgroup and After School Club
Balance Sheet
Year Ended 31 August 2023
2023
2022
Note
Fixed assets
Tangible assets
13
23,005
27,367
Current assets
Debtors & Prepayments
Casri at bank
14
179
4,068
4,247
541
9,603
10,144
Creditors: amounts falling due within one year
Net current assets I Iliabilities)
15
1,897
2,350
1,915
8,229
Net assets l (liabilities)
25,355
35,596
Charlty Funds
Unrestricted funds
Restricted funds
16
16
5,261
20,094
10,946
24,650
Total charity funds l (deficit)
25,355
35,596
For the financial year ending 31 August 2023, the company was entitled to exemption from the audit under
section 477 of the Conipanies Act 2006 relating to small companies.
Trustees, responsibilitips=
The Trustees have not required the company to obtain an audit of its accounts for the year in
question in accordance with section 476., and
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparats-on of Accounts.
These Financial statements have been prepared in accordance with the special provisions relating to
companies, subject to the small companies regime within part 15 of the Companies Act 2006.
The financial statements were approved and authorised for issue by the Board on
Signed on behalf of the board of trustees
Mary Swail, Trustee
Company registration number N1047332
The notes on pages 10 to 16 form part of these financial statements.

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2023
Summary of significant accounting policies
(a) General inforniation and basis of preparation
Strangford & District Playgroup and After School Club is a company limited by guarantee in Northern
Ireland. In the ei'ent of the charity being wound up, the liability in respect of the guarantee is limited to
£1 per member of the charity.
The address of the registered office is given in the charity information on page 3 of these financial
statements. The nature of the charity's operations and principal activities are to provide a cross
community social recreational facility with an emphasis on physical development, social development
and mental development, within the locality and its environs without distinction of age, race, sex,
political, religious or other opinion and to provide facilities in the interest of social welfare, recreation
and leisure time occupation, with the objective of improving the condltlons of Ilfe for user5 in particular
the Strangford area
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance 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 RepLiblic of Ireland (FRS 102) (Charities SORP
(FRS 102}), Charities Act (Northern Ireland) 2008, the Gompanies Act 2006, and UK Generally
Accepted Accounting Practice.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a
cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling which
is the functional
urrency of the charity and rounded to the nearest £.
The significant 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.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is
legally entitled to the income after any performance conditions have been met. the amount can be
measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of performance
before entitlemeilt can be obtained then income is deferred until those conditions are fully met or the
fulfilment of those condi:ji)ns is within the control of the charity and it is probable that they will be
fulfilled.
The notes on pages 10 to 16 forni part of these financial statements.
10

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2023
Donated facilities and donated professional seNices are recognised in income at their fair value when
their economic benefit is probaole, it can be measured reliably and the charity has control over the
item. Fair value is determined on the basis of the value of the gift to the charity. For example the
amount the charity would be willing to pay in the open market for such facilities and services. A
corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP {FRS 102).
Further detail is t3iven in the Trustees, Annual Report.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligation to make payments to third parties, It Is probable that the settlement wlll be
required and the amount of the obligation can be measured reliably. It is categorised under the
following headings-.
Expenditure on charitsble activities; and
CYnVPrn2nr￿ costs.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
(e) Support costs allocation
Support costs are those that a•SiSt the work of the charity but dn not directly represent charitable
activities and include office costs, govemance costs, administrative payroll costs. They are incurred
directly in support of expenditure on the objects of the charity. Where support costs cannot be directly
attributed to particular headings they have been allocated to cost of raising funds and expenditure on
charitable activities on a basis consistent with use of the resources.
The analysis of these costs is included in note 6.
{fj Tangible flxed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation
and accumulated impairment losses. Cost includes costs directly attributable to making the asset
capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows..
Freehold buildings
Restricted Plant & Machinery
Unrestricted Plant & Machinery
40/0 Straight line
20% reducing balance
200A reducing balance
lg) Debtors and creditors receivable I payable withln one year
Debtors and creditors with no stated interest rate and re￿1vable or payable within one year are
recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
The notes on pages 10 to 16 fomi part of these financial statements.
11

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2023
(h) Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists. the recoverable amount of the asset, or the asset's
cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount
exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is
carried at a revalued amount where the impairment loss is a revaluation decrease.
(l) Provisions
Provisions are re'cognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an outhow of economic benefits will be required in settlement and the
amount can be reliably estiriiated.
U) Tax
Strangford & District Playgroup and After School Club is reco9nised as a charity for the purposes of
applicable taxation legislation and is therefore not subject to taxation on its charitable activities.
(K) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected
level of income and expenditure for 12 months from authorising these financial statements. The
budgeted income and expenditure is sufficient with the levE:l of reserves for the charity to be able to
continue as a going concern.
(l) Judgements and key sources of estimation uncertainty
Estimates and judgements made in the prO￿sS of preparing the financial statements are continually
evaluated and (ire based on historical experience and other factors. including expectations of future
events that are believed to be reasonable under the circumstances. The Trustees do not consider that
there are any critical judgements made in applying these charity accounting policies or that there are
any critical acc(iunting estimates or assumptions which may have a significant risk of causing a
material adjustment to carrying amounts of assets and liabilities within the next financial year.
Income from donatlons and legacies
2023
2022
Gifts (Donations)
3,256
5,133
Income from gifts (donations) was £3.256 (2022: £5.133) which was all attributable to unrestricted
funds.
The notes on pages 10 to 16 forni part of these financial statements.
12

Strliiigford & District Playgroup and After School Club
Notes to the Flnanclal Statements
Year Ended 31 August 2023
Income from charitable activities
2023
2022
St Vincent De Paul
Raffles
Bonus Ball
100
3,126
3,126
422
522
Income from charitable activities was attributable to unrestricted funds.
Grants
2023
2022
South Eastern Childcare Partnership
Co-operation Ireland
Early Years
Outdoor Living
Education Authority
HSCB
4,368
1,338
1,000
33,316
1,700
37.321
Newry, Mourne and Down District CouiiGiI
HMRC - Covid-19- Statutory Sick Pay
193
41,915
37,321
Income from the Education Authority of £30,675 (2022: £33,316) was attributable to unrestricted funds and
£6.646 (2022- £Nil} was attributable to restricted funds.
Analysis of expenditure on charitable activities
2023
2022
Wages and sal8ryes
staff pension
Staff training
Rent & Water Rcltes
Light, heat & power
Insurance
Repairs & Maintenance
Telephone
Computer Sofvare
Printing, postage & stationery
Sundry expenses
Project expenses
Bank charges
Depreciation of freehold propety
Depreciation of plant & machinery restricted
Depreciation of plant & machinery unrestiicted
37,379
457
34,385
455
367
352
1,689
1,429
326
2,743
847
1,255
500
993
500
898
3,804
293
3,448
627
287
53,364
433
830
4,027
286
3,448
784
358
49,836
£11,202 (2022.. £6,369) of the above costs were attributable to restricted funds. £42,162 (2022: £43,467} of
the above costs were attributable to unrestricted funds.
The notes on pages 10 to 16 form part of these financial statements.
13

Strangford & District Playgrcvup and After School Club
Nolkn"S to the Financial Statements
Year Ended 31 August 2023
Allocation of support costs
Support costs are costs in respect of bank fees paid during the year of £293 (2022.. £286) together
with governance costs in relation to independent examiner's fees of £580 (2022.. £1,080). Support
costs are allocated to charitable actNlties.
Governance costs
2023
2022
Trustees, remuneration
Trustees, expenses
Independent examiner's remuneration (including expenses and
benefits in kind
580
1,080
580
1,080
Net income l (expenditurei for the year I period
Net Income l (expenditure) is stated after charging l (credltlng)-
2023
2022
Depreciation of tangib5e fixed assets
4,362
4,590
Independent examinerfs remuneration
The independent examinerfs remuneration amounts to an independent examination fee of £580. The
prior year independent examiner's remuneration amounted to £1,080.
10
Trustees. and key management personnel remuneration and expenses
Two of the trustees are employed by Strangford & District Playgroup and After School Club. The
aggregate remuneration received in respect of their employment was £19,296 (2022: £18,823)
No (2022 - none) trustees are accruing pension arrangements.
The trustees did not have any expenses reimbursed during the year {2022 - £nil).
11
staff costs and employLI: benefits
The average monthly number of employees and full time equivalent during the year was as follows".
2023
2022
Charitable activities
The notes on pages 10 to 16 form part of these financial statements.
14

Strangford & Distrii:t Playgroup and After School Club
Notes to the Financial 5tstenents
Ended 31 August 2023
The total staff costs and employee benefits were as follows:
2023
2022
Wages and salaries
37,379
37,379
34,385
34,385
12 Staff costs and employee benefits (continued)
No employees received total employee benefits of more than £60,000.
13 Tangible fixed assets
Freehold
land and
buildings
Restricted Unrestricted
Plant &
Plant &
Machinery
Machinery
Total
Cost or valuation:
At 1 Sep(ernber 2022
Additions
At 31 August 2023
Depreciation:
At 1 September 2022
Charge for the year
At 31 August 2023
Net book value:
At 31 August 2023
86,207
14.401
9.103
109,711
86,207
14,401
9,103
109,711
63,412
3.448
66,860
11,263
627
11.890
7,669
287
7.956
82,344
86,706
19,347
2.511
1,147
23,005
At 31 August 2022
22,795
3,138
1,434
27,367
The value of non4epreciable land held within Land & Buildirigs is nil (2022= nil).
There are no assets held under .Inance leases.
14 Debtors
2023
2022
PAYEINIC
Other debtors
179
541
541
179
15 Creditors: amounts falling due within one year
2023
2022
Bank account
Accruals
PAYEINIC
Trade Creditors
1,317
1,335
580
1,897
580
1,915
The notes on pages 10 to 16 form part of these financial statements.
15

Strangford & District Playgroup and After School Club
Notes to the Financ',ial Statements
Year Ended 31 August 2023
16 Fund reconclllation
Unrestricted funds
Balance at
start
11912022
Balance at
end
311812023
Income
Expenditure
General funds
10,946
37,057
(42,742)
5,261
Restricted funds
Balance at
start
11912022
Balance at
end
311812023
Income
Expenditure
Restricted Funds
24,650
6,646
11,202
20,094
Restricted funds
Engage Funding - This is a specific grant received during the year allocated towards social development.
17 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
Total
Fixed assets
Current assets
Transfers
Creditors
Total
1,147
2,931
3,080
(1,897)
5,261
21,858
1,316
(3,080)
23,005
4,247
(1,897)
25,355
20,094
18 Related party transactions
There are no related party transactions.
The notes on pages 10 to 16 form part of these financial statements.
16