Company Reglstratlon number. N1047332
Charity Number: 107269
Strangford & District Playgroup and After School Club
(Company Limited by Guarantee)
Unaudited Annual report and Financial Statements
Year ended 31 August 2024
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
Co Down
BT30 6BW

Stranglord & District Playgroup and After School Club
Financial Statements
Year Ended 31 August 2024
Contents
Page
Charity Reference and Administrative Details
Trustees, Annual Report
Independent Examinerfs Report
Statement of Financial Activities
6-7
Balance Sheet
Notes to the Financial Ststements
10-16

Strangford & District Playgroup and After School Club
Charity Reference and Administrative Detsils
Year Ended 31 August 2024
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 offlco
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 Playgroup and After School Club
Year Ended 31 August 2024
The Twstees present their ￿port 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 Practs'ce {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 charitsble company are its trustees for the purposes of charty law. The trustees as listed
on page 3, who have served during the year ended 31 August 2023 and Sin￿ the year end were as follows:
Mary Swall
Denise Feenan
Michael Quinn
Rachelle Swall
Deborah Hanna
Objectives and activitie8
The charity provides a cross community social recreational facility in respect of pre-school childcare with an
emphasis on social and mental development within the locality and its environs without distinction of race,
sex, political, religious or other opinion and to provide facilities in the interest of social welfare, recreation and
leisure time occupation with the objecttve of improving the conditions of Irfe for its users.
In order to cary out the aforementioned activities of the chanty 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 benofrt statement
The charity has given careful consideration to the Charity Commission ft)r Northem 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 benefiL
Achievements and Performance
Another 5uwessful year Can be reported by the trustees of Strangford & District Playgroup and After SGhool
Club. Various activities We￿ held covering a wide range of educational thenEs. A strict financial regime
ensures that we are able to meet all our commitnEnts with a healthy reserve.
Financlal revlew (Including reserves policy)
The results for the year are set out in detsil on pages 8 to 16. The charitable company had a deficit in the
year of £7,833 (2023: £10,241 deficit). At 31 August 2024 the total funds of the charity amounted to £17,522
(2023: £25,355) comprising restricted funds of £14.828 (2023.. £20,094) and unrestricted funds of £2,694
(2023: £5,261).
Reserves Policy
Sound financial control by the trustees and a robust policy of charging sensible rates for p￿-edUcation
childcare has established a 5evel of reserves to enable the charty to cope with any unforeseen costs that
may arise.
Plans for future period8
The aim of the trustees is to conts'nue the path followed 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 managomont
Governing document
The organisation is a charitable company limited by guarant￿ that was incorporated on 25 July 2003. The
company was established under a Memorandum of Association which established the objects and powers of
the charitable company and is govemed 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 & District Playgroup and After School Club
Year Ended 31 August 2024
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 fvlly compliant with all
insurance, licence and fire regulations and child Protection legislation and is committed to provide a valuable
service 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 meets'ng 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
comrnitment to meeting the highest standards of good govemanGe and best praGtiGe.
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 ￿VIeW by
trustees.
Trustee8' responsibilities
Trustees, responsibilities statement
The trustees 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 Northem 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 ￿SOurCeS of the charity for that period. In preparing these financial ststements,
the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 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 ststements.,
prepare the financial statements on the going con￿rn basis unl&ss 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 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 Exemptlon
This report 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 .....
If
Mary Swall

Strangford & Dlstrict Playgroup and After School Club
Year Ended 31 August 2024
Independent Examinerfs Report to the Trustses of Strnngford & Dlstrict Playgroup and After School
Club.
I report on the accounts of the charity for the year ended 31 August 2024 which are set out on pages 3 to 16.
Respective responsibilities of trustees and examiner
As the charity's trustees land also the directors of the company for the purposes of company law) you a
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 Charrties Act (Northem I￿land) 2008:
follow the procedures laid down in the general directions given by the Charity Commission for Northem
Ireland under section 65(9)(b) of the charib.es ACL and
state whether particular matters have come to rny attention.
Basls of Independent examinerfs report
I have examined the charity accounts as required under section 65 of the Charrties 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 wth those records. It also includes
onsideration of any unusual item3 or di3Glosures in the accounts, and seeking explanations from you as
charity trustees conceming 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 Cornpanies Act.,
2. That the accounts do not accord wrth those accounting records;
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the Charty Statement of Recommended Practice
applicable to charities preparing their accounts in accordance wrth the Financial Reporting Standard
applicable in the UK and Republic 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 2024
Independent Examinerf8 Statement
I have completed my examinab'on and have no concems in respect of the matters (1) to (4) 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 attenb'on.
Kyran Smyth
Independent Examiner
For and on behalf of KPS Chartered Accountants
35 Irish Street
Downpatrick
Co Down
BT30 68W

Strangford & District Playgroup and Afterschool Club
Statement ot Financial Activitses (Including Income and Expenditure Account)
Year Ended 31 August 2024
Unrestricted Restricted
funds
funds
Total
2024
Total
2023
Note
Income:
Donations
Charitable activities
Grants
Total income
3,113
4.454
34,640
42,207
3,113
4,454
40,070
47.637
3,256
3,126
37,321
43,703
5,430
5.430
Expenditure on:
Charitable aGtivities
Govemance Costs
Total expendfture
Net income I
(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of fund8:
Total funds brought
forward
Total fund8 carrled
forward
43,694
1,080
44.774
10,696
54,390
1,080
55,470
53.364
580
53,944
10,696
(2,5671
(5.266)
{7.833)
(10,241)
16
(2.567)
(5,266)
(7,833)
(10,241)
16
5.261
20.094
25,355
35,596
16
2.694
14,828
17,522
25,355
All income and expenditure derives from continuing activib'es.
The statement of financial activities indudes all gains and losses recognised during the year.
The notss on pages 10 to 16 forni part of these financial statem•nts.

Strangford & District Playgroup and After School Club
Balance Sheet
Year Ended 31 August 2024
2024
2023
Note
Fixed assets
Tangible assets
13
18.826
23,005
Current assets
Debtors & Prepayments
Cash at bank
14
42
678
720
179
4,068
4,247
Creditors: amounts falllng due wlthln one year
Net current assets l (liabilities)
15
2,024
1,304
1,897
2,350
Net assets l (liabllltles)
17,522
25.355
Charity Funds
Unrestricted funds
Restricted funds
16
16
2,694
14.828
5,261
20.094
Total charlty funds l (defi¢ltl
17,522
25,355
For the financial year ending 31 August 2024. the company was entstled to exemption from the audit under
section 477 of the Companies Act 2006 relating to small companies.
Trustees, responsibilities:
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 ￿CordS and the preparation of Accounts.
These Financial statements have been prepared in accordance wtth 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 forni part of these financlal statements.

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2024
Summary of significant accounting policies
(a> Genernl information and basis of preparation
Strangford & District Playgroup and After School Club is a cornpany limited by guarantee in Northern
Ireland. In the event of the charty being wound up, the liability in ￿Spect 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 actrvities are to provide a cross
community social recreational facility with an emphasis on physical development, soclal development
and mental development, within the locality and its environs wrthout distinction of age, race, sex,
political, religious or other opinion and to provide facilib'es in the interest of social welfare, recreation
and leisure time occupatyon, wilh the objective of improving the conditions of Irfe for users in particular
the Strangford a￿a
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounts'ng 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) {Charities SORP
(FRS 102)), Charities Act (Northern Ireland) 2008, the Companies 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 1
The financial statements are p￿Pared on a going concem 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 currency 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 spectfic 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.
(¢) Income recognltion
All incoming reSoU￿S are included in the Statement of Financial Actrvities (SOFA) when the charity is
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and tt is probable that the income will be re￿ived.
For donations to be recognised the charty 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 entitlement can be obtained then income is deferred until those conditions are fully met or the
fulfilment of those condib'ons is within the control of the charty and it is probable that they will bé
fulfilled.
The notes on pages 10 to 16 forni part of these financlal Statements.
10

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2024
Donated facilFties and donated professional ServI￿S are recognised in income at their fair value when
their economic benefit is probable, 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 expenditu￿.
No amount is included in the financial statements for volunteer time in line with the SORP {FRS 102).
Further detail is given in the Trustees, Annual Report.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classtfied under headings that
aggregate all costs related to the category. Expenditu￿ is recognised where there is a legal or
constructive obligation to make payments to third parties, it is probable that the settlement will be
required and the amount of the obligation can be measured reliabty. It is categorised under the
following headings:
Expenditure on charitable acb'vities; and
Govemance costs.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
(e) Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable
acts'vities and include office costs, governance costs. administrattve payroll costs. They are incurred
directly in support of expenditure on the objects of the charity. Wiere support costs cannot be d1￿ctlY
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 analy515 of these w5ts 15 included in note 6.
(fj Tangible fixed ass•ts
Tangible fixed assets are ststed 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.
Depreciats'on is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value. of each asset on a systemats'c basis over ts expected useful life as follows..
Freehold buildings
Restricted Plant & Machinery
Unrestricted Plant & Machinery
40h straight line
200A reducing balance
20% reducing balance
(g) Debtors and creditors recelvable I payable within one y•ar
Debtors and creditors with no ststed interest rate and recervable or payable within one year are
recorded at transaction price. Any losses arising from impaimient are recognised in expenditure.
The notes on pages 10 to 16 forni part of these financlal statements.

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2024
(h) Impalrment
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 uni( is estimated and compared to the carrying amount. Where the carrying amount
exceeds its recoverable amoun( an impairment loss is recognised in profrt or loss unless the asset is
carried at a revalued amount where the impairment loss is a revaluation decrease.
{1) Provislons
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an ouffiow of economic benefits will be required in settlement and the
amount can be reliably estimated.
(l) Tax
Strangford & District Playgroup and After School Club is recognised as a charity for the purposes of
applicable taxation legislab'on and is therefore not subject to taxation on its charitable activities.
(k) Going ¢oncem
The financial statements have been prepared on a going concem 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 level of reserves for the charity to be able to
continue as a going concern.
(l) Judgements and key sources of estimation uncertalnty
Estimates and judgements made in the process of preparing the financial statements are continually
evaluated and a￿ based on historical experience and other faGtors, including expectstions 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 accounting estimates or assumptions which may have a significant risk of causing a
material adjustment to carrying amounts of assets and liabilities wrthin the next financial year.
Income from donations and legacles
2024
2023
Gifts (Donations)
3.113
3,256
Income from gifts (donations) was £3,113 {2023: £3.256) which was all attributable to unrestricted
funds.
The notes on pages 10 to 16 fomi part of these financlal statsments.
12

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2024
Income from charitable activttles
2024
2023
St Vincent De Paul
Raffles
Bonus Ball
4.454
4.454
3,126
3,126
Income from charitable activities was attributable to Un￿tricted funds.
Grants
2024
2023
South Eastem Childcare Partnership
C04)peration Ireland
Early Years
Outdoor Living
Educab'on Authority
HSC8
Newry, Moume and Down District Council
Strangford and District
39,170
37.321
900
40.070
37.321
Income of £34,640 (2023: £30,675) was attributable to unrestricted funds and income of £5,430 (2023..
£6.646) was attributable to restricted knnds.
Anatysis of expenditure on charltable actlvltEes
2024
2023
Wages and salaries
Staff pension
Staff training
Rent & l*Vater Rates
Light, heat & power
Insurance
Repairs & Maintenance
Telephone
Computer Software
Printing. postage & stationery
Sundry expenses
Project expenses
Bank charges
Depreciation of freehold property
Depreciation of plant & machinery ￿stricted
Depreciab'on of plant & machinery unrestricted
34,298
467
37,379
457
738
1,808
1,469
1,138
730
326
2,743
1,255
500
302
1.532
7.272
457
3,448
502
229
54,390
500
898
3,804
293
3.448
627
287
53,364
£10,696 (2023: £11.202) of the above costs We￿ attributable to restricted funds. £43,694 (2023: £42,162) of
the above costs were attn'butsble to unrestricted funds.
The notes on pages 10 to 16 forni part of these financlal statements.
13

Strangford & Distrfct Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2024
Allocation of support costs
Support costs are costs in respect of bank fees paid during the year of £457 (2023: £293) together
with governance costs in relation to independent examine¢s fees of £1.080 (2023: £580). Support
costs are allocated to charitable ackn'vities.
Governance costs
2024
2023
Twstees, remuneration
Trustees, expenses
Independent examinerfs remuneration (including expenses and
benefits in kind
1,080
1,080
580
580
Net income l (expondituro) for the year I perlod
Net income l (expenditure) is stated after charging l (crediting):
2024
2023
Depreciation of tangible fixed assets
4,179
4,362
Independent examine￿5 romuneratlon
The independent examinerfs remuneration amounts to an independent examination fee of £580. The
prior year independent examinerfs remuneratr'on 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 remuneratson received in respect of their employment was £19.927 (2023.. £19.296)
No (2023 - none) trustees are accruing pension arrangements.
The trustees did not have any expenses reimbursed during the year (2023 - £nil).
11 Staff costs and employee benefts
The average monthly number of employees and full time equivalent during the year was as follows:
2024
2023
Charitable activities
The notes on pages 10 to 16 fomi part of these financlal statements.
14

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2024
The total staff costs and employee benefits were as follows:
2024
2023
Wages and salaries
34,298
34,298
37,379
37,389
12 Staff costs and employee benefts {contlnued)
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 September 2023
Additions
At 31 August 2024
Depreciation:
At 1 September 2023
Charge for the year
At 31 August 2024
Net book value:
At 31 August 2024
88.207
14,401
9,103
109,711
86,207
14,401
9,103
109,711
66,860
3.448
70,308
11.890
502
12.392
7.956
229
8,185
86,706
4,179
90,885
15,899
2,009
918
18,826
At 31 August 2023
19,347
2,511
1,147
23,005
The value of non-depreciable land held within Land & Buildings is nil {2023: nil).
There are no assets held under finance leases.
14 Debtors
2024
2023
PAYEINIC
Other debtors
42
179
42
179
15 Creditors: amounts falling due within one year
2024
2023
Bank account
Accruals
PAYEINIC
Pension Creditor
Trade Creditors
1,325
1.317
119
580
2,024
580
1,897
The notes on pages 10 to 16 forni part of these financlal statements.
15

Strangford & District Playgroup and After School Club
Notes to the Financial Statements
Year Ended 31 August 2024
16 Fund reconciliation
Unrestricted funds
Balance at
stsrt
11912023
Balance at
end
311812024
Income
Expendlture
General funds
5,261
42.207
(44,774)
2,694
Restricted funds
Balance at
start
11912023
Balance at
ond
311812024
Income
EX￿ndItUrn
Restricted Funds
20,og4
5,430
10,696
14,828
Restrlcted funds
Get Ready To Learn - This is a specific grant receNed during the year allocated towards new toys and
fumiture for reading stories.
Extended Fundlng Servlces - This is a specific grant received during the year allocated toward toys and
seating for the children.
Ukralne Fund - This is a specffic grant received during the year towards the Ukrainian children for clothes
and other necessities.
17 Analysis of n•t assets between funds
Unrestricted Restrlcted
funds
funds
Total
Fixed assets
Current assets
Transfers
Creditors
Total
918
720
3.080
2.024
2,694
17,908
18,826
720
(3,080)
2,024
17,522
14,828
18 Related party transactions
There are no related paty transactions.
The notes on pages 10 to 16 fonn part of these flnancial statements.
16