REGISTERED COMPANY NUMBER: N1652507 (Northern Ireland)
REGISTERED CHARITY NUMBER: 107683
Report of the Trustees 4nd
Finan¢ial Statement5
FOR THE YEAR ENDED
31 December 2022
for
ROAR AfqD EXPLORE DAIRY FARM LTD
M.B.Mc Grady & Co
Chartered Accountants
Statutory Auditors
Raihmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS

ROAR AND EXPLORE DAIRY FARM LTD
Contents of the Flnanelal Statements
FOR THE YEAR Ef4DED 31 DECEMBER 2022
Page
Report of the Trustees
Report of the Independent Audltors
Statement of Financial A¢ilvitles
Balan¢e Sheet
io
Cash Flow Statement
Notes to the Cash Flow Statement
12
Notes to the Financial Statements
13 to 19

ROAR AND EXPLORE DAIRY FABM LTD (REGISTERED NUMBER: N1652507)
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
The tNslees who are also directors of the charity for the purposes of the Companies Act 2006. present their report with
the financial statements of the charity for the year ¢nd¢d 31 De¢emb¢r 2022. The twstees have adopted the provisions of
Accounting and Reporting by Cbarities: Ststement 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)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives alms
The Charity's objects are to provide facilities for the inhabitants of the BelfasVLisburn region without distinction of Sex,
sexual orientalion, age, race, abilities, or polttical or religious opinions, including facilities for children's play and
recreation, family and community events, meetings, classes and other fom]s of recreation and leisure-time occupation,
with the object of improving the conditions of life for the said inhabitants.
Public benefit
The trustees have read and had regard to the Northern Ireland Charity Commission's statutory guidance on Public
benefit.
ACHtEVEMETrIT AND PERFORMANCE
Charitable activities
Roar and Explore provide free educalional activities every Monday to Thursday. which are available to all children on
the premises. These acttvities are learning through arts and crafts (Colin's crafts), learning through cooking and baking
(Ellie's Eals), learning through stories, singing and dancing (Rami's Rhymes) and learning througb sensory play (Tilly's
Twists). These sessions run 5 days per week, 5 sessions per day. with an av¢Tage of 10 kids per session. This equates to
approximately12,000 children benefiting from these educational activilies from January to December 2022.
Every morning we provide a discounted toddler morning enty rate and free toast and juice for all the children. This
ensures the children ar¢ provided with something to eat and drink plus it encourages their parents to bring them out of
the house lo socialize and play with other children of a similar age. Approximately 5500 children benefited from this.
We offer a heavily discounted Child minder enty Tate, as we know that being a childminder can be quite a lonely fonn of
wo￿. We currently have 142 childmtnders regtstered on this scheme, of which many are extremely regular users. It
gives them an opportunity to gel out of the house. iTh a saf¢ environment for the kids in th¢ir care to play. whilst they
socialise and meet up with ITke-minded people. 471)0 children benefited from ihis.
We also offered 2 for I discount for Perks card holders which was availed of approximafrly 1300 times. free birthday
passes to birthday ¢hildr¢n from which 541 children benefited and free enty for staff children.
We provide discounted entry rates for nurseries, 5¢hools. and ¢lub5. The Children that wm¢ with these nurseries, schools
and clubs are also provided with free toast and juice, from which over 1500 children benefited.
Wc also provide free parties (play, juice, hot meal and dessert) through various competitions and in support of lo¢al
community wups and Clubs. 250 benefited from this; in addition to over 300 free passes which were also provided to
local community groups, clubs and fimdraisers.
We supported a number of lo¢al sports clubs, providing them with high quality football kits and free passes
Andersonstown Community Footb811 Club: Glendowan FC and St Johns GAC.
including

ROAR AND EXPLORE DAIRY FARM LTD (REGISTERED NUIIqBER: N1652507)
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
FINANCIAL REVIEW
Financial posfitlo
The Statement of Financial Activities for the year ended 31 December 2022 and Balance Sheet as at that date are shown
in the attached financial statem¢nts.
Income from charilable activities for the y¢ar to 31 December 2022 is £537,479 (2021.. £320,410) which is up
£217,069 on the previous year. The impact of th¢ Coronaviws pandemic and Ihe various gov¢mmental regulalions in
relation to social distancing, closures etc thanthlly lessened in the 2022 year. The charity gratefully re¢eived Covid
government support during this year of £10,000 (2021.. £120,399). together with a grant from its parent company of
£5,438. Total expendimre for the year is £559,361 {2021..£394,973) which is up £164,388 on the previous year. Net
loss for the year was £6,444 compared to net surplus of £45,836 for the previous year.
The Statement of Financial Position remains healthy wiih Net Assets in excess of £122,373 of .which all relates to
unrestricted fvnds.
Reserves policy
The Board of Trustees has estsblished a policy whereby the Unrestricted Funds not Committed or invested in tangible
fixed assels for charity use Cthe free r¢s¢rves') held by the Cornpany should be between 3 and 6 montbs of the resources
expended. Ai this level, the Trnstees feel that Ibey would be able to continue the current activities of the ¢ompany.
the event of a signifkcant drop in funding, it would obviously be necessary to consider how the funding would be
replaced or activities changed.
FUTURE PLANS
The Charity pLans to continue to offer its various services lo the people in the locality. During 2023, it is our intention to
develop a sit-in ice cream parlour arnd safe space at its premises to complimenl ihe new lo¢al Colin Pa￿ initiative.
STRUCTURE, GOVERIYANCE AND MANAGEMENT
Governing document
The Charity is controlled by its governing document, a deed of ttU5t, and constitutes a limited company. limited by
guarantee, as defined by the Companies Act 2006.
The company is governed by a Board of T￿￿teeS which operates as detailed in the company's governing document, the
Memorandum and Articles of Association. The Board meets between six and eight limes per year. The subcommittee,
the audit committee, meet on a quarterly basis and Ihe other Committees meet as necessary. A ¢hi¢f executive is
appointed by the board to administer the day to day operations of the company and its subsidiaries.
To facilitste effeclive operations the Group chief executive, Mr Seamus O'Prey has delegated authority approved by the
i]stees for operational matters such as finan¢¢, employment and Ihe delivery of its charitable objectives.
Recruitment And appointment of new trustees
Due to the nature of the charity's work the trnstees seek to ensure that these needs are appropriately reflected through the
diversity of the trnstee body. To enhance the potential pool, trust¢¢s are requested to provide a list of thelr skills (and
update it each year) and in the event of particular skills lacking or being lost due to retirement, individuals are
approached to off¢r themselves for el¢¢tion.
REFERENCE AND ADMINISTRATIVE DETAI[3
Registered Company number
N1652507 (Northern Ireland)
Reglstered Charity number
107683

ROAR AIYD EXPLORE DAIRY FARM LTD (REGISTERED NUMBER: N1652507)
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
Reglstered office
Ortus
155 Northumberland Street
Belfast
BT13 2JF
Trustees
J Collins
N F Rooney
G Ward
Audltors
M.B.M¢ Grady & Co
Chartered Accountants
Staiutory Auditors
Raihmore Hovse
52 St Patricks Avenue
Downpattick
Co. Down
BT30 6DS
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also th¢ directors of RoAr and Explore Dairy Fam] Lid for the putposes of company law) are
responsible for preparing the Report of the Tn￿te¢S and the financial statement8 in accordance with applicable law and
United Kingdom A¢¢ounting Stsndards (United Kingdom Generally A¢¢epted Accounting Practice) including Financial
Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial slatemenls for each financial year which give a true and fair view
of the state of affairs of the ¢haritable company and of the incoming resouwes and application of resources, including
the income and cxpendi￿re, of the charitable company for that period. In preparing those financial slalements, the
trustees are required to
select suitable aecounling policies and then apply them ¢onsistently J
observe the methods and principles in th¢ Charity SORP.
make judgements and estimates that are reasonable and prndent;
prepare the fmancial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in business.
The Irustees ar¢ responsible for keeping proper accounling r¢cords which disclose with reasonable a¢¢uracy at any time
the financial position of the cbaritable company and to enable them to ensuTe that the financial statements comply with
the Companies Act 2006. They a￿ also responsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregulaTities.
In so far as the ttustees are aware..
there is no relevant audit infonnation of which ihe charitsble companls auditors are unaware. and
the trustees have taken all sfrps that they ought to have taken lo make themselves aware of any relevant audit
infom]ation and to establish that the auditors are aware of that inforniation.
AUDrroRS
The auditors, M.B.Mc Grady & Co, will be proposed for re-appointm¢nt at the forthcoming Annual General Meeting.

ROAR AND EXPLORE DAIRY FARM LTD (REGISTERED NUMBER: N1652507)
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating
to small companies.
Approved by order of the board of trustees on 26 April 2023 and signed on its behalf by:
J Collins- Trustee

Report of the Independent Audltors to the Trustees and Members of
Roar and Kxplore Dalry Farm Ltd
Opinion
We have audited the finan¢ial statements of Roar and Explore Dairy Farm Ltd (the 'charitabl¢ company,) for the year
ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow
Statement and Doles to the financial statements, including a summary of signifi¢ant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards (Unit¢d Kingdom Generally Accepted Accounting Practice). in¢luding Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland,.
In our opinion the financial statemenls:
give a true and fair view of the state of the charitable Company's affairs as at 31 December 2022 and of its incoming
resources and application of resources, including its income and expenditure, for the year then ended-
have been properly prepared in accordance with United Kingdom Generally A¢¢¢pt¢d Accounting Practice, including
Financial Reporting Standard 102 'Tbe Financial Reporting Standard applicable in the UK and RepubIic of Ireland,.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basfis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law.
Our responsibilities under those standards are ￿rther described in th¢ Audttors, responsibilities for the audit of the
financial statements section of our report. We are independent of the charitable Company in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard,
and we have fulfilled our other ethical responstbilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusffions relating to going concern
In auditing the flnancial statements, we have conGlud¢d that the trustees, use of the going concern basis of accounting in
the preparation of the financial statements is appropriate.
Based on the work we have perfonned, we have not identified any material uncertainties relating to events or conditions
that, individually or collectively, may ¢ast significant doubt on the charitable company's ability to continu¢ as t4 going
concern for a period of at least twelve months from when the financial statements are authorlsed for issue.
Our responsibiliti¢s and the responsibilities of the trnstees with respect to going concern are described in the r¢levant
se¢tions of this report.
Other Information
The Irustees are responsible for the other information. The other inforniation comprises the information included in the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other infomiation and, except to the extent oihenvise
explicitly stated in our report, we do not express any fomi of assurance conclusion thereon.
In connection with our audit of the financtsal statements, our responsibtlity is lo read the oiher information and, in doing
so, consider whether the other infonnation is materially inconsistent with the fmancial statements or our knowledge
obtained in the audit or otherwise appears to be matertally misstated. If we id¢nlify su¢h material inconsistencies or
apparent material misstatements, we are required to d¢teTmine whether this gives rise to a material misstatement in the
rinancial statements themselves. If, based on the work we have perfomed, we conclude that there is a material
misstatement of this other inforniation, we are required lo report that fact. We have nothing to report in this regard.
Oplnlons on other matters prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given In the Report of the Trustees for Ihe financial year for which the financial statements are
prepared is consistent wÉth the fmancial statements. and
the Report of the Trnstees has been prepared in a¢¢ordan¢e wfftth applicable legal requirements.

Report of the Independent Auditors to the Trustees and Members of
Roar and Explore Dalry Farm Ltd
Matters on whfieh lye are required to report by ex¢tptlon
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of
the audit. we have not identified material misstatements in the Report of the Twstees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you
if, in our opinion..
adequate accounting records hav¢ not been kept or returns adequate for our audit have not been received from
branches not visited by us; or
the financial statements are nol in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the infom)ation and explanations we require for our audit- or
the trnstees were not entitled to tsk¢ advantage of ihe small Companies exemption from th¢ requirement to prepare a
Strategic Report or in preparing the Report of the Trustees.
Responsibllities of trustees
As explained more fully in the Stst¢ment of TNstees' Responslbilities, the trustees (who are also Ihe directors of the
charitsble company for the pu￿OseS of Company law) are responsible for tbe preparation of the fmancial statements and
for being satisfied that they give a ttue and fair view. and for such internal control as the tn￿teeS detem)ine is necessary
to enable the preparation of financial statements that are free from materlal misstatement, whether due lo fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to
continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going ¢oncern
basts of accounting unless the tn￿te¢S either intend to liquidate the charitable company or to ¢ease operations, or have
no realistic alternative but to do so.

Report of the Independent Auditors to the Trustees and Members of
Roar and Explore Dairy Farm Ltd
Ollr responslbililies for the 2udlt of the finanelal statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or effor, and to issue a Report of the Independent Auditors that includes our
opinion. Reasonable assurance is a high level of assuran¢e. but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detecl a mafrrial misstatement when it ¢xists. Misstatements can arise from fraud or em)r
and are considered mat¢rial if, individually or in the aggregate, they could reasonably be expected to influence the
economic de¢isions of users taken on the basis of these finan¢&al statements.
The extent lo which our procedur¢s are capable of detecting irregularities, including fraud is detsiled below..
The following are required to be Considered..
- the nature of the industy and sector, control environment and entity perfomwice.
- results of our enquires of management, about their own idenlification and assessment of the risks of i￿gularitieS.
- review of company poli¢i¢s and pmcedures relating lo:
identifying, evaluation and ¢omplying with laws and regulations and whether they are aware of instan¢es of
noncompliance.
detecting and responding to the risks of fraud and whether they have any knowledge of any actual, suspected or alleged
fraud;
the internal controls estsblished to miligate risks of fraud or non-complian¢e with laws and regulations.
the matters discussed among the audit engagement team and specific component audit teams regarding how and where
fraud might occur in the financial ststements and any potential indicators of fraud.
Because of these proc¢dur¢s, we considered the opportunities and incentives that may exist within the organisation for
fraud and identified the greatest potential for fraud is in relation to completeness of incomes. expendithre not being
applied in line with intended purposes and the calculation and payment of salaries. In common with all audits under
ISAS (UK), we are also required to perform specifi¢ procedures to respond lo the risk of nwlagetllent override.
Audit response to risks idetktified.
The current audit is conducted with professional scepticism using procedures that are in accordance wilh International
Siandards on Auditing.
In responding to the identified key audit matters above we obtairA¢d an understanding of the charity's objectives and
income streams together with the salary calculation and processing proces5, we performed enquires of management and
inspected relevant documents and calculations, verifying incomes and expenditures, assessing the completeness and
accuracy of disclosures within the financial statements and concurred the figures were materially accurdte.
In addition to the above, our procedures to respond to risks identified include the following-
reviewing the full fman¢ial statement dis¢losures and testing to supporting documentation to assess compliance with
provisions of relevant laws and regulations described as having a direct effect on the fllwicial statements.
enquiring of management concerns of actu&1 and potential litigation and claims;
perfonning analytical procedures lo identify any unusual or wi¢xp¢ded relationships that may indicate risks of mplterial
misstatement due to fraud.
- reading minutes of me¢tÉngs of those charged with governance. and
in addressing the risk of fraud through management override of controls, testing the appropriateness of joumal entries
and other adjustments. assessing wbether the judgements made in making a¢¢ounting estimates are indicative of a
potential bias. and evaluating the busin¢ss rationale of any stgnificaTht transactions that ar¢ unusual or outside the nomial
Course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members and significant component audit teams, and remained alert to any indications of fraud or noncompliance with
laws and regulations throughout the audit.
A fi￿her description of our responsibilities for the audit of the financial statements is located on the Financial Reporting
Council's website al Mvw.frc.org.uklauditorsresponsibilities. This description fornis part of our Report of the
Independent Auditors.

Report of the Independent Auditor5 to the Trustees ond Members of
Roar and Explore Dairy Farm Ltd
Use of our r¢port
This report is mad¢ solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might slate to the charitable company's
members those n]atters we are required to slate to tliem in an auditors, report and for no oiher puq)ose. To the fullest
¢xtent perniitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the
charitable coMpan￿S members as a body, for our audit work, for this report, or for the opinions we have fornled.
Malachy MCG
y (Senior Sta
for and on behalf of M.B.Mc G
Chartered Accountants
Statutory Auditors
Raihmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
to
uditor)
Date..

ROAR AND EXPLORE DAIRY FARM LTD
Statement of Fin¥neial Actlvitles
FOR THE YEAR ENDED 31 DECEMBER 2022
31112122
Unrestrlcted
fund
31112121
Total
funds
Notes
INCOME AND ENDOIVMENTS FROM
Charitable #etivltles
Chartitable activities
537,479
320,410
Other trading activities
15,438
120,399
Total
552,917
440.809
EXPENDITURE ON
Charltable activities
Chartitable activities
559,361
394,973
NET INCOMEI(EXPENDITURE)
(6,444)
45,836
RECONCILIATION OF Fuf4DS
Totsl funds brought forward
128,817
82,981
TOTAL FUNDS CARRIED FORWARD
122J73
128.817
Th¢ notes forni part of these financial statements

ROAR AND EXPLOKE DAIRY FARM LTD (REGISTERED NUMBER: N1652507)
Balance Sheet
31 DECEMBER 2022
31112122
Unrestricted
fund
31112121
Total
fund$
Notes
FIXED ASSETS
Tangible assets
10
114,634
133,989
CURRENT ASSETS
Stocks
Debtors
Cash at bank
2,300
3,803
133,596
2,300
565
164,949
12
139,699
167,814
CREDITORS
Amounts falling due within one year
13
(104,742)
(136,114)
NET CURRENT ASSETS
34,957
31.700
TOTAL ASSETS LESS CURREiYr
LIABILITIES
149,591
165,689
CREDrroRS
Amounts falling due after more than one year
14
(27,218)
(36,872)
NET ASSETS
122,373
128,817
16
Unrestricted funds
122J73
128,817
TOTAL FUNDS
122,373
128,817
These fmancial statements have been prepared in accordance with the provisions applicable to charitable companies
subject lo the small companies regime.
The financial statements were approved by the Board of Trnstees and auihorised for issue on 26 April 2023 and were
signed on its behalf by..
J Collins- Tn￿1¢¢
Th¢ notes fomi part of these financial stst¢ments
io

ROAR AND EXPLORE DAIRY FARM LTD
Cash Flow Statement
FOR THE YEAR ENDED 31 DECEMBER 2022
31112122
31112121
Notes
Cash floivs from opergting actlvlties
Cash generated from operations
Interest paid
(20J77)
(990)
(24,633)
(420)
Net cash used in operating activilies
(21J67)
(25,053)
Cash flo)v5 from financing activities
Loan repaytnents in year
(9,654)
(3,128)
Net cash used in financing acliviti¢s
(9,654)
(3.128)
Change In cash and ¢ash equivalents In
the reporting period
Cash And ¢ash equivglent$ at the
beglnning of the r¢portlng period
(31,021)
(28,181)
162,981
191,162
Cash #nd Cash equivalent$ at the end of
the reporting period
131,960
162,981
The notes forni part of these financial statements
li

ROAR AND EXPLORE DAIRY FARM LTD
Notes to the Cash Flow Statement
FOR THE YEAR ENDED 31 DECEMBER 2022
RECONCILIATION OF NET (EXPENDITUREYINCOME TO NET CASH FLOW FROM
OPERATING ACTIVITIES
31112122
31112121
Net (expendltur¢)Ancome for the reporting perlod (AS per the
Statement of Flnancial Activities)
Adjustments for:
Depreciation charges
Interest paid
(Increase}Idecrease in debtors
Decrease in creditors
(6,444)
45,836
19J55
990
(3,238)
(31,040)
19,355
420
5,930
(96,174)
Net eash used in operatlons
(20J77)
(24,633)
ANALYSIS OF CASH AND CASH EQUIVALENTS
31112122
31112121
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts falling due within one year
133,596
(1,636}
164,949
(1.968)
Total cash and cash equivalents
131,960
162,981
ANALYSIS OF CHANGES IN NET FUNDS
At 111122
Cash floiv
At 31112122
Net cash
Cash at bank
Bank overdraft
164,949
(1,968)
{31,353)
332
133,596
(1,636)
162,981
(31,021 }
131,960
Debt
Debts falling due within l year
Debts falling due after l year
(10,000)
(36,872)
(10,000)
(27,218)
9,654
(46,872)
9,654
(37,218)
Total
116,109
{21,367)
94,742
The notes fomi part of these financial ststetThents
12

ROAR AND EXPLORE DAIRY FARM LTD
Notes to the FinAnclal Statements
FOR THE YEAR ENDED 31 DECEMBER 2022
AccouiYfiNG POLICIES
Basis of preparing the financial ststement8
The finan¢ial statements of the charitsble company, which is a public b¢nefit enlity under FRS 102, have been
prepared in a¢¢ordance with the Charities SORP (FRS 102) 'Accounling and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts tn accordance with the Financial
R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of
treland, and the Companies Act 2006. The financial statements have been prepared under tbe historical cost
convention.
Income
All income is recognised in the Ststement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expendi￿re as soon as there is a legal or constructive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is a¢¢ounted for on arn accruals basis and has
been classifled under headings that aggregate all cosl related to the category. Where costs Cannot be directly
attributed lo particular headings they have been allocated to aclivAties on a basis consistent with the use of
resources.
Tangible fixed assets
Depreciation is provided at the following atmual rates in order to write off each asset ov¢r ils estimated useful
life.
Plant and machinery
Fixthres and fittings
IOO/o on cost
IO% on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
rnovlng items.
Taxatlon
The charlty is exempt from coryoration tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the Charitable objectives at the discretioTh of the In￿tees.
Restricted funds can only be used for particular restricted putyoses within the objects of the charity. Restrictions
arise when spe¢ified by the donor or when fiinds are raised for particular restricted pu￿0$¢$.
Further explanation of the na￿[C and purpose of each thnd is included in the not￿ to the fmancial statements.
Hire purehase and leasing commltments
Rentals paid under operating leases are charged to the Ststement of Financial Acliviti¢s on a straighi line basis
over the period of the lease.
Penslon costs #nd other p05t-retlremeDt benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitsble
company's pension scheme are charged to the Statement of Financial A¢tivities in the period to which they r¢late.
13
continued...

ROAR AND EXPLORE DAIRY FARM LTD
Notes to the Fin8nclal Statements - con¢inved
FOR THE YEAR ENDED 31 DECEMBER 2022
OTHER TRADING ACTIVITIES
31112122
31112121
Government Covid grants
Grants from parent company
10,000
5,438
120.399
15,438
120,399
INCOME FROM CHAIUTABLE ACTIVITIES
31112122
31112121
A¢tivlty
Chartitable activities
Cbartitable activities
Enty fees
Cafe & ice cream sales
274,184
263,295
152,796
167,614
537,479
320,410
CHAIUTABLE ACTIVITIES COSTS
Support
eosts {see
note S)
Dire¢t
Costs
Totals
Chartitable aGlivities
555,861
3,500
559J61
SUPPORT COSTS
Governance
eosts
Chartitable activities
3,500
IYET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stafrd after chargingl(crediling):
31112122
31112121
Independent examiner's fees
Audit fees
Depreciation - owned assets
Pur¢hases
Rent & service charges
2,050
3,500
19J55
160,777
29,272
19,355
87,106
23,423
14
continued...

ROAR AND EXPLORE DAIRY FARM LTD
Notes to ihe Financi#l Statements- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
TRUSTEES, REMUNERATION AND BENEFITS
There were no ttwslees, remuneration or other benefits for ihe year ended 31 December 2022 nor for the year
ended 31 De¢ember 2021.
Trustees, expen$es
There were llo trnslees, expenses paid for th¢ year ended 31 December 2022 nor for the year ended
31 December 2021.
STAFF COSTS
31112122
31112121
Wages and salaries
Social security Costs
Other pension costs
251,724
8,845
2,058
177,135
4,369
1,084
262,627
182,588
The averag¢ monthly number of employees dwing the year was as follows..
31n2122
20
31112lll
17
Full & part-tlme employees
No employees received emoluments in excess of £60.000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND EIYDOWMEf4TS FROM
Charitable a¢tivitle$
Chartitable activities
320,410
Other trading activities
120,399
TotAI
440,809
EXPENDITURE ON
Charitable activltle$
Chaititable activities
394,973
NET INCOME
45,836
RECONCILIATION OF FUNDS
Total funds brought forward
82,981
TOTAL FUNDS CARRIED FORWARD
128,817
15
continued...

ROAR AND EXPLORE DAIRY FARM LTD
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
io.
TANGIBLE FIXED ASSETS
Flxtures
and
fittings
Plant and
machinery
Totals
COST
At l January 2022 and 31 December 2022
133,141
60,411
193,552
DEPRECIATION
At l January 2022
Charge for year
46,599
13,314
12,964
6,041
59,563
19,355
At 31 December 2022
59,913
19,005
78,918
IYET BOOK VALUE
At 31 December 2022
73,228
41,406
114,634
At 31 December 2021
86,542
47,447
133,989
ii.
STOCKS
31112122
31112121
Stocks
2,300
2,300
12.
DEBTORS: AMouNfs FALLING DUE WITHIN ONE YEAR
31112122
31112121
Trade d¢biors
Other debtors
149
3,654
565
3,803
565
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31112122
31112121
Bank loans and overdrafts (see note 15)
Trade creditors
Social security and other taxes
VAT
Other creditors
A¢cruals and defe￿ed income
11,636
29,754
(3,185)
11,295
11,490
43,752
11,968
28.826
(1,027)
8,231
4,363
83,753
104,742
136,114
16
continued..,

ROAR AND EXPLORE DAIRY FARM LTD
Notes to the Flnancial Statements- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
14.
CREDITORS: AMOUNTS FALLING DUE AwfER MORE THAN ONE YEAR
31112122
31112121
Bank loans (see note 15)
27,218
36,872
15.
LOANS
An analysis of the maturity of loans is given below..
31112122
31112121
Amounts falling due within one year on demand:
Bank overdrafts
Bank loans
1,636
10,000
1.968
10.000
11,636
11,968
Amounts falling between one and years..
Bank loans- 1-5 years
27,218
36,872
16.
MOVEMENT IN FUTr4DS
Net
movement
In funds
At
31112122
At Illll2
Unrestrlcted funds
General ￿nd
128,817
(6,444)
122J73
TOTAL FUNDS
128,817
(6,444)
122J73
Net movement in funds. tncluded in the above are as follows:
Ineomlng
resources
Resources
expended
Movement
In funds
Unrestrlcted funds
General ￿nd
552,917
(559J61)
{6,444)
TOTAL FUNDS
552,917
(559J61)
(6,444)
17
continued...

ROAR AND EXPLORE DAIRY FARM LTD
Notes to the Flnancial Statements- eontinued
FOR THE YEAR ENDED 31 DECEMBER 2022
16.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
In funds
At
31112121
At 111121
Unrestricted funds
Gen¢rnl ￿Thd
82,981
45,836
128,817
TOTAL FUNDS
82,981
45,836
128,817
Comparativ¢ net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
In funds
Unrestricted funds
G¢Theral fund
440,809
(394,973)
45,836
TOTAL FUNDS
440,809
(394,973)
45,836
A ¢uttent year12 months and prior year 12 months Combined position is as follows:
Net
movement
In funds
At
31112122
At 111121
Unrestri¢¢ed funds
General ￿nd
82.981
39,392
122,373
TOTAL Fuf4DS
82,981
39,392
122,373
A Qu￿ent year 12 monih5 and prior year 12 monihs combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resources
expended
Movement
In funds
Unrestricted funds
General ￿nd
993,726
(954,334)
39,392
TOTAL FUNDS
993,726
(954,334)
39,392
18
continued...

ROAR AND EXPLORE DAIRY FARM LTD
Notes to the Financial Statements- ¢ontlnued
FOR THE YEAR ENDED 31 DECEMBER 2022
17.
RELATED PARTY DISCLOSURES
The ¢ompany rents its premises from which it operates from its parent company. West Belfast Enterprise Board
Limited. During the year the company paid rent and service Charges to to its parent totalling £29,272 (2021..
£23.423) The parent company also provides management staff to the charity and recharges the associat¢d cost
wbich totalled £52,017 (2021.. £41,973). Included in creditors at the year-end are amounts owed to the parent
totalling £43,752 (2021.. £97,295)
18.
ULTIMATE CONTROLLING PARTY
West Belfast Enterprise Board Limited (Comapany number: N1021888, Charity Thumber.. 103129) a charitable
company is the parent company of Roar & Explore Dairy Fann Limited and accordingly is delemlined to be the
ultimate controlling party.
l9