Registered number
NI036820
Dromore Community Pre-School Playgroup Limited
Filleted Accounts
30 September 2024
Dromore Community Pre-School Playgroup Limited
Registered number: NI036820
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 67,525 69,714
Current assets
Cash at bank and in hand 2,115 2,355
Creditors: amounts falling due within one year 4 (871) (1,241)
Net current assets 1,244 1,114
Net assets 68,769 70,828
Capital and reserves
Revaluation reserve 5 70,257 72,265
Profit and loss account (1,488) (1,437)
Shareholder's funds 68,769 70,828
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Evelyn Kenwell
Director
Approved by the board on 9 June 2025
Dromore Community Pre-School Playgroup Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 2% straight line
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 October 2023 122,124 590 122,714
At 30 September 2024 122,124 590 122,714
Depreciation
At 1 October 2023 52,410 590 53,000
Charge for the year 2,189 - 2,189
At 30 September 2024 54,599 590 55,189
Net book value
At 30 September 2024 67,525 - 67,525
At 30 September 2023 69,714 - 69,714
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors 871 1,241
5 Revaluation reserve 2024 2023
£ £
At 1 October 2023 72,265 74,273
Loss on revaluation of land and buildings (2,008) (2,008)
At 30 September 2024 70,257 72,265
6 Other information
Dromore Community Pre-School Playgroup Limited is a private company limited by guarantee and incorporated in Northern Ireland. Its registered office is:
46 Main Street
Dromore
Omagh
County Tyrone
BT78 3AB
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