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' Rer*xI IncTh and Expendllure Accwnt Balance Sheet Notes to the Financi81 Stalements 8-10 SUP￿8Mentary Infomi*ion on IT￿OMe 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 Bu￿n•￿ Addw• Coalislwxl BT715FB Northwn Irol￿d 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 2￿22 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 SU￿￿6 ts the tharthl y8gr &r￿Unknd 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* of*nhJ th&1kn8nclal elatem8nt8. In accordance %%ith th8 Ajfjd￿ of A¥8￿1a￿0n. ts thcknrs by rot*vJn arrtl. boiNJ elWJV￿O. cdf•r thwn88fvos for poll11￿1 Contrlbutlon• The company dbj not m*e •ry d￿08&b￿ tr* tsJrrBrrt finwwl year. Stat•m•nl ¢1 Dlr•ctor•' R￿on￿bIllI1 Tho dlrectCY8 Are re8por*ftJl8 fry prwrhJ ts 0trth8' Re￿rt 8nd tr* Im￿d91 •l81om8nts In 8CCLYdanLx wrth applcabl8 law r•3ulat5on8. C￿￿panY law r•q(dres th& dIr￿tOrn to preparn finandal alettrn￿ for f•wKlal ￿T. UrMJorthat kny tho dlreotorn have g18¢bd to wgparg Iho lknandal stslemonts in ￿cord￿¢8 v*llh United KirWcrfn Gen8raty A¢¢opted A￿￿nting Prad¢g IUnK8d Klngth)m Slandartls ￿￿1 apF4Kabk* LThfl I￿ludI1￿￿ FRS 102 Yho Fkn8ncl81 Reporting Stsn¢Jard aM)Itable In the UK and Rewblk ollrdand". Ur•jwcryn￿Y lh8 dIT￿￿or8 mu8t Tr)tapprovo th8 financlAI staiements unless thoy ar• 88lJ8f*d 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 r￿T90 kn: Sel￿t Suh8b￿ accoun￿n9 pdkA•s aThJ apth Ilvn i)Jnsi&8r*ty'. mak8 I￿$M9Nts and aCco￿tir￿j e8tKnot88 that 8re re&￿b￿ r￿ud￿l rxeparn the ffinancAI sts1￿n￿ts 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 cOmpan￿S tr8n8adl￿8 and dlsclose with reasLffiatAe 8￿vrary at any ¢wne the financial p¢)silK)n ol the cLrfnp8ny and enab￿ them Io ￿sUre that thg finarKlal slaten￿￿ ctyWy wtth Ihg c￿npanIes 2006. They are algo rgwongltl& for safeguardI￿j lh8 as8ets of the ccffipany and fDr tA1￿j mo3￿￿ble steps for tho preventbon and d91￿￿On ol fraud and other INe￿la￿￿&. 3p•clal pro¥lslon• r•latlng to 8mall crynl•• The above r8port has b80n prppared In ￿cO￿alKe *41h tho gpKIg1 pl￿￿K)n8 tr) 8mall compgnies wllhln Part 15 oflho Compa￿06 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 w￿h our engwent letter dated 28 March 2Wd3 erfder to ass￿1 yw lo fu￿1 your duti￿ underthe Cornpanles Act21YJ6, ￿ havè for y￿ra￿¥￿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 str￿01 and the relate4J nol¢s from lh8 conw6 rec(xd8 a￿1 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 our*Drk orfor thi8 r¢pMyt. W8 have carrfgd out th18 ewygemeni kn actonkn guklar*e 188u8d by have ccrfnplSgd *llh the ethical g￿danCe 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 th8nts8l8tatem￿ts th81 gfv8 a tru8 ard fair vl8w olthe a888t8. 1kbil￿o8, fv)an(#al s￿Flus olBrcKagh AfterSth(￿1 Club. You con8kl8rthat BrLuJh Aftar School Club 18 exampt fmm tho 8tslutory a￿1 wulrgment fty the ￿n￿c481 yw. W8 h8V8 not been knstrucl8d lo ¢ary cxrt an or a ol th& fln￿tIal Staten￿lS of 8rcugh After Schcd Club. Fcf th18 r888on. ￿ h￿8 not verffied tha or of the aCC￿tIVa ￿CordS or Irrformauon arnj 0xp￿n8￿9n9 ￿ have 91￿1 to us arKI do Tr)t. It￿10T0. 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 COm￿nY 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• fin￿￿1￿ yaw 8.481 7.085 Total ¢omprnh•nibv• Incom• 7,065 Rgt8lned bro￿1 forward •OJ8 20.973 R•t•ln•d •urplu• earrl•d fornwd 3(519 28,038 Ther￿￿ F*J888tr>10frym Brocagh After School Club {A company Ilmltgd by guar•rt••. not havthg * •1*• ta￿1 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& eXp￿dit￿ 9¢%￿nI 3451• 28,038 Equlty •ttrlbut•bl• to (Y•n•rn olth• Cryn￿Try ¥519 28.038 The8e flnan¢l8I8t8t8m￿13 have I)8￿ wep0￿j In wth thè 8pedal to 8mall cLvyin1•8 wlthln Part 15 ofthe Comp8ni9s Act 2rA)6. For the finandal y￿r ended 31 J￿¥ 2LY22 ts conwry wa8 ￿lI118d ox8mpkn from a￿lIt undw S￿1￿ 477 of tho Compan188 Act 2006. The drect￿8 confirn th81 the m8rt*rs havo ry4rfjd tré cthN)any b obtsln an of it8 finoncial ryt8t8rr￿ for tho finand81 yèar h qu881kn1 wlth sect*Jn 476 of Compan198 Act2006. Th8 dlwtor8 ¢hw'r re8F￿n￿bIllll￿8 for that the ￿)n￿OnY ￿(QuAtir￿j record8 ¥%th1th cyJmr4y wth gecticfi 388 and f(* prepadro Ilnando18t8t￿tnts 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 V*thth Lthewv+180 cLNnpty 7th Ihe r￿Ull￿nents of the CL¥npanla8 A¢t 2￿8 relatlr¥J to fin8rtial Btatements. 8018r aB apPl￿tI9 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 I￿l￿d. 28 MwJhora￿8ll9 Avenu8. Bwh, Coal1￿8nd. Tyronè, BT715FB. Norlhem IrèlaThJ is tha regiStgr8d office, vthkh Is also the prirt1￿ pkn of l￿￿neSS ofthe company. Th8 nature ofthe ¢¥ryanY8 ryerations its winopal acti￿tI&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¢C￿n* PolScl•• The f￿r￿n9 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 Nsto￿al CQ8t c￿venti￿ exceFI for c*rt81n pn)pertie8 aNJ IlnartiJ *thmont8 that arè mea8ur•d gt r8valuod amounts or falr valu88. a8 ex￿a￿￿d In the polidg8 below. Hl*orKo1 ￿81 ib gar￿alY ba8od on the falr val oftha ¢￿SIdera11)n gfven in gxchaw for assfrts. The cornpany h88 avai￿￿ Of￿ exgmpfjm in FRS 102 frcrn tho ￿q￿rnM￿lI0 Fryar6a Ca8h Flow Sl8tem8nt bocwJ88 it18 88 a 8mo11 fX*mFWry. In¢om• Tumover¢owi888lhe ofgooY••JprknJ excluth oftrade dI￿unta￿d valu8 add•d tsx. T•nolbl• ••••t• and ¢*r•cl*lo Tanolble 886ets are ststed at L))8t orat var￿kn. 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 ex1￿18￿ LwfvI1tr488 as Plant and m8¢hinery Flxturgs. fftyr￿ and w4ulkwnont 15% Stralghl Ilng 15% Stsalght Ihe The Ca￿￿j vaWoftsnglt4efix•J 888ets •TO molty￿1rr08llr￿¢ In p8v6r*J8 6fgvortsord)angeB m dTcum*aru$ 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 appY￿riate rBte by od(Jkng them lo ttre cost d 8888ts bwTrJ ac)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 n￿1hty of 8mpky4ee8. th￿ud*v￿ 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 of0j￿n 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 Aug￿1 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 v*lu• 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-er￿d 31 J&y 2022, Pa•t.8al•n¢• St*•t Ev•nts Thgrg havè been no ev￿13 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 finan￿1 year ended 31 Juty 2022 2022 2021 Incon Unfesmcted Fur 73A32 .748 Exp•ndlturn Wages sg18ries Staff contslbullon panslon ¢OBts Grocerie8 wwuma￿e5 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