Raseals Community Playgroup
(Company limited by guarantee)
Trustees, report and financial statements
for the year ended 31 August 2023
Company number: N1036835
Northern Ireland charity number: NIC107314
McFarland Arnold & Co
Chartered Accountants

Rascals Community Playgroup
(Company limited by guarantee)
Contents
for the year ended 31 August 2023
Page
Legal and administrative infonnation
Trustees report
Independent examiners, report
Stalenient of financial activities
Balance sheet
Notes to the financial stalements
8-11

Rascals Community Playgroup
(Company limited by guarantee)
Legal and administrative information
for the year ended 31 August 2023
Legal Status
The company is a private limited company, limited by guarantee, which was iiicorpoi'aled under the Companies
(Northern Ii'eland) Order 1986 under Registration Number N1036835. 11 is also i'ecognised as a chai'ity by HM
Revenue & Customs uiider Reference Number XR19021. The conipany is a registered charity with the Charily
Cominission for Northern Ireland Since 15 April 2020 under registration number NIC107314.
Trustees
Susan Cooke (resigned 3 October 2022)
Justii)e Mccrory
Charlotte Lagan
Breiida Gonnley
Helen Warnock
Registered offiee
and business address
62 Main Street
Gortin
Co Tyrone
BT79 8NH
Independent Examiners
McFarland Arnold & Co
Chartered Accounlanls
8 Main Street
Newtownstewart
Co Tyi'one
BT78 4AA
Bankers
U15ter Bank
14 High Street
Omagh
Co Tyrone
BT78 IBJ
Page I

Rascals Community Playgroup
(Company limited by guarantee)
Trustees, report
for the year ended 31 August 2023
Tl)e truslees present their report and the financial statements for the year ended 31 August 2023.
Directors
Officei's of the charitable Company, known as directors for the purpose of company law and trustees for the purpose of
charity law, who served during the yeai. and up to tlie date of this report are set out on page
Membei's of the charitable company guarantee to contribute an amount not exceeding £ I to the assets of the charitable
coinpany in the event of winding up.
Chiqritable objects
The charitable company was established to advance and to promote the preservation and pi'otection of health amongst
childi'eii in the Gortin area of Co Tyrone. This is done by the provision of play facilities and i'ecreation activities in the
interests of social welfare with the object of enhancing the education and development of the children without distinctions
of sex, race, political, religion or other opinions. The charitable company benefits the public by providing a high standard
of preschool education for childi'en below the complusory school age.
The company is a registei'ed charity with the Charity Commission for Northern Ireland since 15 April 2020 under
registration number NIC107314.
Organisational structure
The trustees meet regularly, administer the charity and make all policy decisions.
Revieiv of activities and achievements
The directors al'e aware that the nunibei. of cliildren availing of the facilities needs to be maintained at the maximum level
of16 to ensui'e the future viability of the playgroup. They continue to fundraise and consider funding available.
Reserves
The results for the year are set out on page 5. The purposes of the funds are outlined in the notes to the financial
statements.
Volunteers
The charitable company is grateful for the unstinting effoits of its directors and other volunteers who have continually
suppoited the activities and management of the charitable company throughout the year. As indicated in note 10 io the
financial statements, the dii'ectors were not in receipt of any remuneration nor reimbui'sement of expenses in respect of
their services during the year.
Taxalion
The charitable company is accepted as a charity by HM Revenue & Customs under reference XRI 9021 and therefore 15
exempt from cory)oration tax.
Statement of trustees, responsibilities
The trustees are responsible for preparing the Trustees, Report and the financial stateinents in accordance with applicable
law and regulations.
Page 2

Rascals Community Playgroup
(Company limAted by guarantee)
Trustees, report
for the year ended 31 August 2023
Company law and chai'ity law requires the trustees to prepare financial statements foi. each financial year. Under tl)at law
the trustees have elected to prepai'e the financial statements in accordance with applicable law and United Kingdoin
Accounting Standards (United Kingdom Generally Accepted Accounting Pi'actice) including 'Accounting and Reporting
by Cliai'ities: Statement of Recomineiided Pi'actice, (FRS 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland,). Under company law the Érustees must not approve tlie financial slalements unl¢ss they are satisfied
that they give a true and fair view of the state of affairs of the ¢harilabl¢ company and of the surplus oi. deficit foi. that
year. In pi'eparing these financial slaten)ents, the trustees are requii'ed to:
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards and statements of recommended practice have been followed subject to
any departures disclosed and explained in the financial stalenients. and
prepare Ihe financial statements on the going concern basis unles5 it is inappropriate to presuine that the charity will
continue in business.
The trustees are responsible for keeping adequate accounting recoi-ds tliat are sufficient to show and explain the charitable
company's ti'ansaclions and disclose with reasonable accuracy at any time the financial position of the charitable company
and enabl¢ them to ensure that the financial slatemenls comply with the Companies Act 2006. They are also responsible
for safeguarding the assets of the charilable company and hence for laking reasonable steps for the prevention and
detection of fraud and otlier irregularities.
Special provisions relating to small companies
This i-eport lias been pi'epai'ed in accoi'dance with Statement of Recommended Practice.. Accounting aiid Reporting by
Cliarities (FRS 102) and in accordaiice with the special provisions of Part 15 of the Companies Act 2006 relating to small
entities.
This report was approved by the trustees on 23 J
and signed on its behalf by
Sigiiature:
Name (iii block capitals):
HÉlÉ/i
Trustee
Page 3

Rascals Community Playgroup
(Company limited by guarantee)
Independent examiner's report to the trustees on the unaudited financial statements of Rascals
Community Playgroup for the year ended 31 August 2023.
We I'eport on the financial statements of Rascals Community Playgroup for the year ended 31 Augusl 2023 which
comprise the statement of financial activities, the balance sheet and the related notes.
Respective responsibilities of trustees and examiner
As the charit￿S trustees (and also the directors of the company for the purposes of company law) you are responsible for
the preparation of the financial statements in ac¢oi'dance with the requirements of Companies Act 2006. Having satisfied
ouIEelves tliat the charitable company is not subject lo audit undei- company law, and is eligible for independent
examination, it is oui. responsibility to:_
examine the financial statements under se¢lion 65 of the Charities Act (Nl} 2008.
follow the procedures laid down in the general directions given by the Charity Coinmission for Northern Ireland
under section 65(9)(b) of the Charities Act (Nl) 2008
state whether particular Inatters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial statements as required under section 65 of the Charities Act (Nl) 2008 and our
examination was carried out in accordance with the general directions given by the Chai'ity Coinmission foi. Northern
Ii'eland under section 65{9)(b) of the Charities Act (NI) 2008. The examination included a review of the accounting
records kept by the charity and a comparison of the financial statements presented with those records. It also included
consideration of any unusual items or disclosures in the financial statements and seeking explanations fi'om you as Charity
trustees concerning any such mattel's.
Our role is to state wliether any material matters have come to our attention giving us cause to believe..
l. That accounting recoi'ds were not kept in accordance with section 386 of the Compantes Act 2006.
2. Tliat the financial slatements do not accord with those accounting records.
3. That the financial statements do not comply with the accounting requirements of seclion 396 of the Companies
Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to
chai'ilies preparing their financial statements in accordance with the Financial Reporting Standard applicable in
Ihe UK and Republic of Ireland.
4. Thal there is fujther information needed for a proper understanding of the financial statemenls to be reached.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the mallers (l) to (4) listed above and, in
connection with following the directions of Ihe Charity Commi55ion for Northern Ireland, we have found no matters that
require di?wing to youi. attention.
Ih..-{o(
Chartered Accountants
Dated: 2w
OZ(p
McFarland Arnold & Co
Chartered Accountants
8 Main Street
Neivtownstewart
Co Tyrone
BT78 4AA
Page 4

Rascals Community Playgroup
(Company limited by guarantee)
Statement of financial activities
for the year ended 31 August 2023
Unrestricted Restricted
fuiids
funds
2023
Total
2022
Total
Incoming resources
Donations & fundi'aising
Registration
Family subscriplions including pre-preschool
Education authority
oihei. gi'ants
Income froin inveslments
4,678
220
3,895
26,861
470
50
4.678
220
3,895
29,773
925
50
3,012
320
3,000
38,768
2,000
2,912
455
Total incoming resources
36,174
3,367
39,541
47.118
Resources expended
Staff costs
Employer pension costs
Staff training
Rent payable
Insurance
Light and heat
Repairs and maintenance
Printing, postage and 5tation¢ry
Telephone and inteiThet access
Resources
Milk & provisions
Early Years fees
Eai'ly years consuliant
Legal and professional
Accountancy fees
General expenses
Intei'est and charges
32,912
990
10
2,500
655
,877
302
173
885
218
1,298
536
(214)
32,912
990
10
2,500
655
1,877
302
173
885
3,585
1,298
536
(214)
34,032
990
120
1,500
868
569
414
150
970
9,650
1,716
523
1,117
360
600
234
3,367
696
43
30
696
43
30
Total resources expended
{42,911)
(3,367) (46,278)
(53,813)
Net movement in funds
(6,737)
(6,737)
(6,695)
Total funds brought fonvard
10,581
10,581
17.276
Total funds carried fonvard
3,844
3,844
10,581
The iiotes oli pages 8 to I I form lln integral part of tliese flnancial statements.
Page 5

Rascals Community Playgroup
(Company limited by guarantee)
Balance sheet
as at 31 August 2023
2023
2022
Notes
Current asset5
Cash at bank and in hand
6,480
11,778
6,480
11,778
Creditors: amounts falling
due ivithin one year
Net current assets
(2,636)
(1,197)
3,844
10,581
Net assets
3,844
10,581
Funds
Unreslricled funds
3,844
10,581
3,844
10,581
The company is registered as a private limited company in Northern Ireland under Registration Number N1036835.
The trustees, statements required by Section 475 (2) and (3) are shown on the following page whicli fonns pait of this
Balance Sheet.
The note5 on pages 8 to I I form Rn integral part of these financial statements.
Page 6

Rascals Community Playgroup
(Company limited by guarantee)
Balance sheet (continued)
Trustees, statements required by Section 475 (2) and (3)
for the year ended 31 August 2023
In appi'oving these financial statements as truslees of the company we hereby confirm:
(a) that for Ihe year stated above the company was entitled to the exemption confen'ed by Sectioi) 477 of the Companies
Act 2006
(b) that no notice has been deposited at the registered office of the company pursuant to Section 476 of the Companies
Act 2006 requesting that an audit be conducted for the year ended 31 August 2023 and
(c) tliat we acknowledge our i'esponsibility for:
( l ) ensuring that the company keep5 accounting records which coinply with Section 386 of the Companies Act 2006,
(2) preparing financial statements which give a true and fair view of the state of Ihe affairs of the company as at the end
of the financial year and of its profit or loss for the yeai. then ended in accordance with the requii'emeiits of Section 393
of the Companies Act 2006 and wliich otherwise comply with the provisions of the Compai)ies Act 2006 relating to the
financial statements, so far as applicable to the company.
These financial statements are prepared in accordance with Statement of Recommended Praclice-. Accounling and
Reporting by Charities (FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,) and
in accordance with tlie special provisions of Pait 15 of the Companies Act 2006 I'elating to small enlities.
The financial statements were approved by the Board on 2'_4 7c4fki{•il
ao*LF and signed on its behalf by
Signature:
Name (in block capitals):
Trustee
Trustee
The notes 011 PRg¢s 8 to I I form an integral part of these financial statements.
Page 7

Rascals Community Playgroup
(Company limited by guarantee)
Notes to the financial statements
for the year ended 31 August 2023
Geiieral information
The company is a private limited company, limited by guai'antee, which was inco￿orated under the Cornpaiiies
(Noithei'n Ireland) Ol'der 1986 under Registration Number N1036835 and registered charity witli the Chai'ily
Commission for Norlheim Ireland since 15 April 2020 undei- Registration Numbei. NIC 107314. The addres5 of
tlie I'egislered office is 62 Main Street, Gortin, Co Tyron¢, BT79 8NH.
Statement of compliance
These financial slatemenls have been prepared in compliance with Accounting and Reporting by Charities..
Sialemenl of Recommeiided Praclice (FRS 102, 'The Financial Reporting Standard applicable in the UK and the
Republic of Ireland,) and in accordance wilh the Companies Act 2006.
Accounting policies
Basis of preparation
The financial Statements are prepared under the historical c05t convention and in accordance with Accounting
and Reporting by Charities.. Statement of Recommended Practice (FRS 102, 'The Financial Reporting Standard
applicable in the UK and the Republic of Ireland,)
The charity has taken advantage of the exemption in FRS 102 Section IA from the requirement to pi'oduce a
cashflow statement because it is a small charity.
The presentation cunrncy of these financial statements is sterling.
Incoming resources
All income is included in full in the Statement of Financial Activities when received.
Income from investments is included in the year in which it is received.
3.3. Resources expended
Resources expeiided are recognised in the year in which they are paid.
Support costs are those Costs incurred directly in support of expenditure on the objects of the charity and include
project management.
3.4. Fund accounting
Uni-estrict¢d funds relate to general funds which are available for use al tl)e disci'etion of tl)e trustees in
furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted fijnds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the ¢harity 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 sel out in the notes to the
financial statements.
P8ge 8

Ilascals Community l)laygroup
(Company limited by guarantcc)
Notcs to the financial statements
for the year ended 31 August 2023
Financial iiistruments
A financial asset or a fii)ancial liability is recognised only when the company becoines a party to the contractual
provisions of the instrument.
Basic financial instrun)ent8 are initially recognised at tl)e ti'ansaction pi'ice, unless the arrangement constilules a
financing transaction. where it is I'ecogiiised rflt tlie present value of the future payments discounted at a Inai'ket
l'ate of interest for a similai. debt instrument.
Debt insti'uinenls al'e subsequently measured at ainoitised cost.
Financial assets that arc measui'ed al cost or amortised cost are rcviewed for objective evidence of impairment al
the end of each repoi1ing date. If Ihei'e is objective evidence of inipairment, ali iinpairment loss is recognised in
profit or loss in)Inedialely.
For all equity in5truineiits regardless of significance, and oihei. finaiicial assets that are individually significant,
these are assessed individually for inipaii'ment. Othei. financial assets or eithei- assessed individually or grouped
on the basis of similar credit risk cliaracl¢i'istics.
Any revcr5als of iinpainneiit al'e recognised in pi'ofil or loss immediately. lo the extent that tlie reversal does not
result in a caii'ying amount of the financial asset tliat exceed5 what the cariyiiig aniount would have been liad the
impairment Iiot previously been rccognised.
Taxation
The charilible coinpany is registei'ed as a cliarity for tax puiposes undei. refereiice NIC107314.
As a charitible Company, Ilascals Community Playgroup is exempt fi'om tax 01) incoine aiid gains falling within
Section 505 of the Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent
that these al'e applied to its chai'itable objects. No tax charges have iherefore ai'isen for the company for the year
ended 31 August 2023.
Grant income
Unrestricted IIc5tricted
funds
fuiids
2023
2022
Education Authoi'ity - PEG'S
Education Authority - other
Other sinall grants
23,861
3,000
470
23,861
5,912
925
31,016
7,752
2,000
2,912
455
27,331
3,J67
30,698
40,768
Page 9

Rascals Community Playgroup
(Company limitcd by guarantcc)
Notes to thc financial statements
for the year cnded 31 August 2023
Employees
Number of employee5
2023
Number
2022
Number
The average monthly numbers of employees
(including the trustees) dui-ing the yeai. were..
Imployer pension costs
990
990
Creditors: amounts falling due
within one year
2023
2022
Bank overdraft
Accruals and deferred income
1,197
2,636
2,636
1,197
AnAlysis of iiet &4ssets behveen funds
Unrestricted
funds
Total
funds
Fund balances at 31 August 2023 as I'epresenled by..
Cui'rent assets
Current liabilities
6,480
(2,636)
6,480
(2,636)
3,844
3,844
Uni'estricted funds
I September 2022 Incoming Outgoing
JI August 2023
General fund
10,581
36,174
(42,911)
3,844
10,581
36,174
(42,911)
3,844
Purposes of unrestrRCted funds
General funds are funds which are available for use at the discretion of the direcloi's in ￿rtherance of the general
objectives of Ihe chai'ily and which have not been designated foi. oth¢i' purposes.
Page 10

Rascals Community Playgroup
(Company limited by guarantee)
Notes to the financial statements
for the year ended 31 August 2023
Capital commitments
As at 31 August 2023, the charitible compaiiy had no capital commitments.
io.
Transactions with trustees
The Trustees wei'e not in receipt of any remuneration nor reimburseinent of expenses in respect of their services
during the year.
The trustees attend meetings and carry out the business of the charitable company on a voluntary basis.
Pagell