Bro¢agh After School Club (A Iwit•d by &warnntM h•¥lng a •lw• DlroGtors' Report and Unaudlled Flnanclal Statsments for the flnanclal year end•d 31 July 2022 O'Haw. McGlinch•y & Co 32134 Dungannon RoAd Coall8land Dung•nnon Tyrono BT714HP C•nwny NumbDr. N1632349
Brocagh After School Club (A company IlmJt•d by guaranto•. not havkng 1 CONTENTS P8g• Drectors and Cxher Infomation Dire¢tOTS' Report A¢¢ountanls' RerxI IncTh and Expendllure Accwnt Balance Sheet Notes to the Financi81 Stalements 8-10 SUP8Mentary Infomiion on ITOMe and EKpendSture Acmunt 12
Brocagh After Sch¢)ol Club IA company Ilrnlt•d by guardntA•. not havlng a •h4rn DIRECTORS AND OTHER INFORMATION Dir•ctorJ Company RoglBtr•tlon Number N1632349 Regt•t•r•d OlThc• and Bun• Addw• Coalislwxl BT715FB Northwn Irold 0%•3an, McGllrKMI & Co 32134 L*Jnwncffl Road coal DurwJaruv Tymn8 8T714HP
Brocagh After School Club IA comyny limtt•d tsy gu•rnnto& not h•¥lTrvJ a lw• DIRECTORS. REPORT for the finanaal yeor eThled 31 Juty 222 Tha direct preserttheir r¢FKYt unwthiad stat&nwts fortho Iln&xaal 6nt18d 31 Juty 2022. Prfnclpal A¢ti?rity The 0)Mp Is chld mhmlng fDrthe mU1¥ty a non profft rnak bAth. Thè Ccrfnpony18 lTthd ty guarantee not ¢•. Flnanclal Result• Tho SU6 ts the tharthl y8gr &rUnknd to £6.481 {2r21-£7.s). Dlr•clo Th& dlrectCrfB served durwvJ flnandal y8Ar ar8 a8 frJknkn' Mlchdle SculNc Comwl Mcck Thore were no In 8har•W 31 2Q22 ar¥J thg d ofnhJ th&1kn8nclal elatem8nt8. In accordance %%ith th8 Ajfjd of A¥81a0n. ts thcknrs by rotvJn arrtl. boiNJ elWJVO. cdf•r thwn88fvos for poll111 Contrlbutlon• The company dbj not me •ry d08&b tr tsJrrBrrt finwwl year. Stat•m•nl ¢1 Dlr•ctor•' RonbIllI1 Tho dlrectCY8 Are re8porftJl8 fry prwrhJ ts 0trth8' Rert 8nd tr Imd91 •l81om8nts In 8CCLYdanLx wrth applcabl8 law r•3ulat5on8. CpanY law r•q(dres th& dIrtOrn to preparn finandal alettrn for f•wKlal T. UrMJorthat kny tho dlreotorn have g18¢bd to wgparg Iho lknandal stslemonts in cord¢8 vllh United KirWcrfn Gen8raty A¢¢opted Anting Prad¢g IUnK8d Klngth)m Slandartls 1 apF4Kabk LThfl IludI1 FRS 102 Yho Fkn8ncl81 Reporting Stsn¢Jard aM)Itable In the UK and Rewblk ollrdand". Ur•jwcrynY lh8 dITor8 mu8t Tr)tapprovo th8 financlAI staiements unless thoy ar• 88lJ8fd thal ty give a •xl tslr of tha 6tato 0181ts1rn of Iho company ond of tho 6uWu$ or defi¢ii (rf the enMP for Ihat pothl. In praparry tho8è finandal 81&em8nts, tho dlrnrttys we rT90 kn: Selt Suh8b accounn9 pdkA•s aThJ apth Ilvn i)Jnsi&8rty'. mak8 I$M9Nts and aCcotirj e8tKnot88 that 8re re&b rudl rxeparn the ffinancAI sts1nts on thè g(y eonc4m wl889 11 l• to presume that thg ¢ompany wlll wnlknu& in IMJfjlne88. Th8 dke¢Xor8 are re8p)rthla for keOr@ rec4Yd8 trot are sfflkyenl to Show 8rwJ 8xp18h Ihe cOmpanS tr8n8adl8 and dlsclose with reasLffiatAe 8vrary at any ¢wne the financial p¢)silK)n ol the cLrfnp8ny and enab them Io sUre that thg finarKlal slaten ctyWy wtth Ihg cnpanIes 2006. They are algo rgwongltl& for safeguardIj lh8 as8ets of the ccffipany and fDr tA1j mo3ble steps for tho preventbon and d91On ol fraud and other INela&. 3p•clal pro¥lslon• r•latlng to 8mall crynl•• The above r8port has b80n prppared In cOalKe 41h tho gpKIg1 plK)n8 tr) 8mall compgnies wllhln Part 15 oflho Compa06 Ad 2C#)6. On b•haif oflh• bowd Mlchella Seulll Olrector 28 March 2023
Brocagh After School Club (A ¢ompany lknlt•d by Wwartt. not • ahar• ¢• ACCOUNTANTS. REPORT to the Board of Directors on the Compllatlon of the unaudltéd financial statsments of Brocagh After School Club for the financlal yoar ended 31 July 2022 In ac£oTdance wh our engwent letter dated 28 March 2Wd3 erfder to ass1 yw lo fu1 your duti underthe Cornpanles Act21YJ6, havè for yra¥I th81knancial stknmerts oflhe company forthe flnandal ye ded 31 July 2022 y8 set on pw 6 to 10 which (tAnk¥tsO the Incc¥ng and Exp8n(liura knxjnl. the BalBnc8 str01 and the relate4J nol¢s from lh8 conw6 rec(xd8 a1 from infomth and explonatiM8 you hav8 gw¢n to U8. Thls rephjrt 18 made to the Board of of Brwh After Schoc4 Club, a8 a tty. In e0rdance whh I t8mis of our 8ngaggmgnL h88 bean Undertak r4) that mhJht eAxnpile the ftnancial statements thal h8vo been to ¢unFile, r8WJrt to ts ccrfnpany's of L¥rertor8 that we have done so, and stste thos• matter8 that we havo 8gr88d to state lo them kn this report for no othar To thg fvllesl extent pemiltteij by law. we do not acc8sX or aBBuff rnsponsts'lty to anyono (thor than tho Bwgh After SctNJ)I Club 8nd it8 Board Dlr8¢tor8. 48 8 bc4ly. for ourDrk orfor thi8 r¢pMyt. W8 have carrfgd out th18 ewygemeni kn actonkn guklare 188u8d by have ccrfnplSgd *llh the ethical gdanCe laid down ty rel8tlNJ to mofflbwB undthlThJ the offinwthl 8tètthrrt¥. You hove acknovAaW the balarKg She81 for th8 yéar endwj 31 thjty 2022 your duty to en8urn that Brocagh Aft School Club has kepl ad8qu8ts 8eLounlrKJ rBcord8 and lo pr8pyre 8t8bJlory th8nts8l8tatemts th81 gfv8 a tru8 ard fair vl8w olthe a888t8. 1kbilo8, fv)an(#al sFlus olBrcKagh AfterSth(1 Club. You con8kl8rthat BrLuJh Aftar School Club 18 exampt fmm tho 8tslutory a1 wulrgment fty the nc481 yw. W8 h8V8 not been knstrucl8d lo ¢ary cxrt an or a ol th& flntIal StatenlS of 8rcugh After Schcd Club. Fcf th18 r888on. h8 not verffied tha or of the aCCtIVa CordS or Irrformauon arnj 0xpn89n9 have 911 to us arKI do Tr)t. It10T0. wry (plwknn on ts 8t8tutThy fiMndo18tatements. O'HAGAN. MCGLINCHEY & CO 32134 ngannon Road Co81181and Dunganron Tyron¢ BT71 4HP 28 Mw¢h 2023
Brocagh After School Club IA COmnY Ilmlt•d by gwants•. nL h•¥lng • •lw• INCOME AND EXPENDITURE ACCOUNT fr)r the fin8nc4al yaaranded 31 2022 2021 Un Restricted Funds 432 63,748 Ewndllu {79,199> {81,3341 l)eficlt b•forn Int•rn8t 15.787) (17.588) Re8lrictod Funds 12.248 24,651 Surplu• b•for• tsx 6,481 7.065 Tax ¢Jn Surplus forth• fin1 yaw 8.481 7.085 Total ¢omprnh•nibv• Incom• 7,065 Rgt8lned bro1 forward •OJ8 20.973 R•t•ln•d •urplu• earrl•d fornwd 3(519 28,038 Ther FJ888tr>10frym
Brocagh After School Club {A company Ilmltgd by guar•rt••. not havthg * •1• ta1 Cornpany R•gl•tr•¢ion N1632319 BALANCE SHEET &8 at 31 Juty 2022 2022 2021 Fixed Amots TaThJblg 888ets 24,742 11,875 Curr•nt A•i•ts C88h and cagh 8quN8len18 Cr•dltor8: amount• falllng wlthln on• y••r N•t Curr•nt Asmts 18.735 18.9581 28.813 110,650} 9.777 18,183 Tot•1 l••• Gurr•nt Uabltiii ¥519 28,038 Incom& eXpdit 9¢%nI 3451• 28,038 Equlty •ttrlbut•bl• to (Y•n•rn olth• CrynTry ¥519 28.038 The8e flnan¢l8I8t8t8m13 have I)8 wep0j In wth thè 8pedal to 8mall cLvyin1•8 wlthln Part 15 ofthe Comp8ni9s Act 2rA)6. For the finandal yr ended 31 J¥ 2LY22 ts conwry wa8 lI118d ox8mpkn from alIt undw S1 477 of tho Compan188 Act 2006. The drect8 confirn th81 the m8rtrs havo ry4rfjd tré cthN)any b obtsln an of it8 finoncial ryt8t8rr for tho finand81 yèar h qu881kn1 wlth sectJn 476 of Compan198 Act2006. Th8 dlwtor8 ¢hw'r re8FnbIllll8 for that the )nOnY (QuAtirj record8 ¥%th1th cyJmr4y wth gecticfi 388 and f( prepadro Ilnando18t8ttnts wthkh ts 8 tru8 and f8tr of th8 Stats of 8ffalr8 of th company 86 81 the end of thè fffiarKsal wr and of its wofit 8nd kn88 for the finvthl ywr In accordancè wlth the requirnmonl8 of 88¢llons 394 and 395 aThJ Vthth Lthewv+180 cLNnpty 7th Ihe rUllnents of the CL¥npanla8 A¢t 28 relatlr¥J to fin8rtial Btatements. 8018r aB apPltI9 to the company. Approv•d by th• Bo•nl •u1h0rf for IMu• 28 March 2023 •nd on Its b•h•lf by Mlch•ll• Sculllo Dlrector Thg rn)t08 on pa9ts 8t0 10 frym F•rtdthefrnnd *8lwrthts
Brocagh After School Club NOTES TO THE FINANCIAL STATEMENTS the finan(y81 year ended 31 Juty 2022 G•n•rnl InfonnotFon BnxBgh Aftèr schrA c 1$ a company by guardntee incorpmted kn Nc#them Ild. 28 MwJhora8ll9 Avenu8. Bwh, Coal18nd. Tyronè, BT715FB. Norlhem IrèlaThJ is tha regiStgr8d office, vthkh Is also the prirt1 pkn of lneSS ofthe company. Th8 nature ofthe ¢¥ryanY8 ryerations its winopal actitI&S am 86t in the Cirectorn. Report. The finwKI81 statements been prn88nted In Pound 1£) whlch 58 also fvrKUonal ofthe ccw. Summary of Slwlllcmt A¢Cn PolScl•• The frn9 8cc(NJning Wk188 have ¢>x¥8teth in dealtrYJ vAth lknmB vthlth 8 c(m81Y8rgJ material in rdatim to the ¢xrnpany's fftnanrial 8fat•ngnl8. Stat•rrwnt of complknc• Th8 financial Stotements of CA)rry)ony for thfr y88r 31 JLty 3)22 havo bgon propwed h occordance th the Finandal Reporttrvd Stsndard 0r¥Alc8b in the unl Klngdom and the ReputA6c ol Ireland IFRS 1021 18sugd by the Finarthl R•porting Council arKI rfdarKe the Companies Ad 2c. The88 are the compan$ 8et Olffln¢Trol prgp8fBd h C[darKe V•ith FRS 102 Ba•1• of prnparntlon Th9 fin8n¢lAI Btst8mBnls have been prnpar8d the golro concam b8vJ8 accordance the Nstoal CQ8t cventi exceFI for crt81n pn)pertie8 aNJ IlnartiJ thmont8 that arè mea8ur•d gt r8valuod amounts or falr valu88. a8 exad In the polidg8 below. HlorKo1 81 ib garalY ba8od on the falr val oftha ¢SIdera11)n gfven in gxchaw for assfrts. The cornpany h88 avai Of exgmpfjm in FRS 102 frcrn tho qrnMlI0 Fryar6a Ca8h Flow Sl8tem8nt bocwJ88 it18 88 a 8mo11 fXmFWry. In¢om• Tumover¢owi888lhe ofgooY••JprknJ excluth oftrade dIuntad valu8 add•d tsx. T•nolbl• ••••t• and ¢r•cllo Tanolble 886ets are ststed at L))8t orat varkn. le88 ac(JJnulatr•S depre¢laYon. Th8 tharg9 to d8prvclalkn18 calculat8d lo volte off th8 orKJ5n81 rA>St or valuation oltsNible 888818, 1886 esomtod re8ldual value, over thelr ex118 LwfvI1tr488 as Plant and m8¢hinery Flxturgs. fftyr and w4ulkwnont 15% Stralghl Ilng 15% Stsalght Ihe The Caj vaWoftsnglt4efix•J 888ets •TO molty1rr08llr¢ In p8v6rJ8 6fgvortsord)angeB m dTcumaru$ iThJlL¥te the c8tyrYJ valuè may be rK¢ver8t48. 8onowlng co•t• 8orTowkng coo1$ r8lativJ lo Iho acwlth of 88sets arn ¢8pita118&J at th8 appYriate rBte by od(Jkng them lo ttre cost d 8888ts bwTrJ ac<nknl. Inveslwi inc(¥n& eamed on the tsmkK)rary Inv88tmenl of 8KwNk bomwirg8 pd1j expendluro the assets o dted from the ix)nDvifKJ costs eltyJlble for C8VtaNsaJon. 1 other boThiYJ $ts wg rwni8&1 in Imofft or th8 0d in wNch thay ar• incurred. Tr•d• and oth•r ¢r•dMor¥ Te other (x8dit(xs ar8 knitklty rwn$80d at f8trvah gnd ttT8after al amorf18&J co8t U8lro the Offtsve InleTr r8te nwhod. unlesg the effect ol b• ima18. oso thay 8re atcost. The cpanY 0rat8$ 8 defh8d contrlbulkn pertrsJn S(). Tr assets ofthg wheme awe hobj sqwrglely Imm those ofthe ¢omp8nyin an In(knpendènUy adffllnlstgrgj fund. The company al80 fwate8 8 delbn8d b8r*fft P8nsion xhBmefor itsemplow pthng teneffts on final wlsionablg pay. Thg assets clthis alKJ h8td sratety frcrfn ofthe company. trwe8ted vAth pen¥on fixrty Mger&
Brocagh After School Club NOTES TO THE FINANCIAL STATEMENTS cThthuBd for thè flnar¥Sal year ended 31 Juty 2022 Currenttsx rgprBs8ntsthe amountexp	dtr) i p&d CKreo)Ve In rn8FCt0ftbIe ints)me forth•fm8nrial y8ar and k8 cakukted urvJ the lax rnlas I&v8 thal hwo bgBn arted or sthtantHlly enac at the Balanc& datg. Defmd tax is wniwl In rggp&XofaU tiw4r#J thffor•wthathaverI1Dated tArtrntwerEedat Ihg balance sheet dale vAwp transacliorts or everrts havo at that d that rewll In an to pay m tsx In the ftrture. or a rght to pay 1088 tax in the fuiure. diff8r9rw are ternpclrary differences tfften the Djmpany's taxa8 •vJ Its 08 8te4J h) th8 fmd91#18ITh. Deferred tax on an urrtll8CtxJthJ ba&s 81 the t&¥ rates •r• anbpatSd to appty In the perfods In vthlch the tirr#t¥J dIrceS ar8 Ox[ to revarsg. thx Tat08 and It4V8 that havo be enacted or l)stanltvdy en¥l•J by thè toLqrth 8tTht ¢Jate. FIX ¢urY•ncl•• Mon8lary a888ts aThJ liabSlrfw denInated in af# transktsd atts rates OfeXch0 wllng at th9 8alantro Sheet dats. NtTrwwJn8tary Mems that arn m88suf8d In tamis of historical cost In 8 frJreh3n currency ar& tranated at rate8 of exchar¥J6 nJlwvJ al th& date of the transadon. Non-mortetary it8m3 that are mgasured at far vaJu8 In 8 lorow cufrfjncy 8re trantod u&rg the excw r81es at the dat8 when tha falr value w98 d9terrnknj. Tho exchaThJ8 dm1eree8 arg doalt wlh In tho Ir¥>)mB and Expandrtur Int•r•Jt r•c•l¥•bh •nd dmll•r In¢om• 2022 2021 Bank inlorout 12248 24.651 Empl¢y••• The n1hty of 8mpky4ee8. thudv tho Ilwdal yoar wa8 o.oorJ,12021 . 01. T4x on •urplu• 2021 {•) ATh•1 of chwg• In th• lkn¢lal y•w Curr•nt t•x: Cfypof8tion tsx at 19.(YA12021- 19.rJyh} (Note 5 {b)) F¥£torn aff•dng chwJ• Ylh• fln•nc411 yw The tax 888&88ed for thg Ilnandal year dlffgr8 from the 8tsrMlard r8te of0jn tsx in tho Ur4twJ Klngdom 19.00% {2021 . 19.(KYA). The oro expknimj bth: 2022 2021 Suwus laxable at 19.fJ)% 7.065 SuWu$ befo tax rrwAbplied ty 8larnJ8rd ofcorFmkn tsx in the United KlThJdom at 19.(M)%12U21- 19.fA)%) Ell•cts of: 1.231 1.342 11,2311 11,3421 Totsl tsx cf&8rge forth8 ffln&)ci?l yw IN(*e 5 lal) No tharyg to tsx ar (kn to lax k¢8es
Brocagh After School Club NOTES TO THE FINANCIAL STATEMENTS ojnlwiued for Ihè finanaal year grthd 31 ju 2022 Tanglble aH•ts Plant and Fixtur•s, mKhln•ry flttlngs •qulpm•rrt Total At 1 Aug1 2021 Additions 9.670 12.867 2.205 11,875 12.867 At 31 Juty 2022 22,537 2,205 24,742 D•pr•clatlon At 1 Auw8t 2021 At 31 2022 N•t l)o¢k vlu• 31 Juty 2022 22.537 2,205 24.742 Al 31 Juty 2021 9.6TO 2.205 11,875 Cr•dltty• Amount• l•1llng du• wlthln on• y•r 2022 k loan Accruals 8,333 625 10.1 650 8,958 10,650 Th& rnparty fbgj no mataiial coplal at Iha year-erd 31 J&y 2022, Pa•t.8al•n¢• St*•t Ev•nts Thgrg havè been no ev13 8ffexliThJ th• corrpgny th8 lIn&I yw4nd. io
BROCA ai IA GOrnP•Ay Ilmlt•d by not h•vlng • #har• ea*ll RSCH MENT RELATING TO THE FINANCIAL STA NTS 11
Brocagh After School Club IA comp•ny Ilrnlt8d by gLMrantw. not hathi • ¢*& SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS DETAtLED INCOME ANO EXPENDMJRE ACCOUNT for the finan1 year ended 31 Juty 2022 2022 2021 Incon Unfesmcted Fur 73A32 .748 Exp•ndlturn Wages sg18ries Staff contslbullon panslon ¢OBts Grocerie8 wwumae5 Acllwty costs Rent Rates Insurnnee Lljht and hgat Repairn and mainknar PrfntiThJ. poslage and 8tatky Tebphor Transport Trips and cts888¥ Accountsncy Bank thargg8 G6nernl eXFon888 48.719 48.742 1,498 &740 430 2.135 3,120 409 1,760 1.741 2,189 1.050 479 2.266 1,280 1,e61 1.7 1,908 5,255 2,277 555 3.929 1,384 $08 7•,1•9 81.334 R••lrlct•d Funds Bright Start Grants Other Grants 3744 N•t •urplu• The suppknwtary lnfcfinab dw8 Th)tfomi Fwt ofthe Inan(xal aatements 12