## **FIRST STEPS COMMUNITY PLAYGROUP** 

## **FINANCIAL STATEMENTS** 

## **Accounts for the period 1[st] Sept 2021  – 31[st] August 2022** 

**Registered Charity Number 1023077** 



**Independent Examiners Report to the Trustees of First Steps Community Playgroup** 

## **For the year ended 31[st] August 2022** 

## **Respective responsibilities of the Trustees and the independent examiner** 

## **I have examined the accounts as set out on the ensuing pages.** 

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for his year under section 43(2) of the Charities and that an independent examination is needed. 

Having satisfying myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 43 of the 1993 Act; 

- follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7) of the 1993 Act; and 

- state whether particular matters have come to my attention. 

## **Basis of independent examiner’s report** 

My examination was carried out in accordance with the general Directions given by the Charity Commission. 

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and it is limited to those matters set out in the statement below. 

## **Independent examiner’s statement** 

## **In conjunction with my examination, no matter has come to my attention:** 

(1) which gives me reasonable cause to believe that in any material respect the requirements to prepare accounts with the methods and principle of the Statement of Recommended Practice Accounting and Reporting by Charities. 

## **Have not been met; or** 

(2) to which, in my opinion, attention should be drawn in order to enable understanding of the accounts to be reached. 

## **Independent Examiner:** 



Signed: Natalia Ferreras 

Date: 20[th] Sept 2022 

## **FIRST STEPS COMMUNITY PLAYGROUP ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022** 


|**INCOME**||**EXPENDITURE**||
|---|---|---|---|
|_Balance at bank 31 August 2021_|_£65,387.23_|Salaries|_£90,930.55_|
|Fees|_£50,218.96_|Inland Revenue/NI|_£3,260.67_|
|Eyef|_£61,578.12_|Training|_£410.86_|
|Grants|_£654.15_|Premises|_£2,196.16_|
|Other(Bank interest)||Telephone|_£783.92_|
|Other|_£1,006.34_|Admin|_£423.54_|
|||Consumables|_£1,765.03_|
|||Pla-Insur/Memb|_£868.53_|
|||Fundraising|_£7.00_|
|||Ofsted|_£440.00_|
|||Equipment|_£1,943.65_|
|||Others|_£9,232.33_|
|||_Balance at bank 31 August_||
|||_2022_|_£66,582.56_|
||£178,844.80||£178,844.80|



|**FIRST STEPS COMMUNITY**||||
|---|---|---|---|
|**PLAYGROUP**||||
|**ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022**||||
|**TREASURERS ACCOUNT -**||||
|**FUNDRAISING**||||
|**INCOME**||**EXPENDITURE**||
|Balance at bank 31 August 2021|£91,144.29|Consumables|£0.00|
|Bank transfer from Current Account|£8,800.00|||
|Fundraising|£428.00|||



|**TREASURERS ACCOUNT -**<br>**FUNDRAISING**||||
|---|---|---|---|
|**INCOME**||**EXPENDITURE**||
|Balance at bank 31 August 2021|£91,144.29|Consumables|£0.00|
|Bank transfer from Current Account|£8,800.00|||
|Fundraising|£428.00|||
|||Balance at bank 31 August|£100,372.29|





2022 £100,372.29 

£100,372.29 


|**FIRST STEPS COMMUNITY**||||
|---|---|---|---|
|**PLAYGROUP**||||
|**ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022**||||
|**BUS BANK INSTANT - deposit**||||
|**account**||||
|**INCOME**||**EXPENDITURE**||
|_Balance at bank 31 August 2021_|_£25,307.08_|Other||
|Interest|£3.16|||
|Other||||
|||||
|||_Balance at bank 31 August_||
|||_2022_|_£25,310.24_|
||£25,310.24||£25,310.24|





|FIRST STEPS COMMUNITY PLAYGROUP|FIRST STEPS COMMUNITY PLAYGROUP|
|---|---|
|ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022||
|ACCOUNTS FOR THE PERIOD 31st  AUG 2021 TO 31st AUG<br>2022||
|**STATEMENT OF ASSESTS AND LIABILITIES AS AT 31ST AUGUST 2022**||
||**2021/2022**<br>**2021/2022**<br>**2021/2022**|
|**Assets**|**£**<br>**£**<br>**£**|
|Fixed Assets - Equipment|£0.00|
|Depreciation - Equipment|£0.00|
|Fixed Assets - Vehicle|£0.00|
|Depreciation - Vehicle|£0.00|
|Stock|£0.00|
|Bank balance c/f 31st August 2020<br>Account I||
|Less outstandingcheques|£65,387.23|
|Bank balance c/f 31st August 2020<br>Account II||
|Less outstandingcheques|£91,144.29|
|Banking Receipts|£113,885.57|
|Banking Payments|£103,462.24<br>£10,423.33|





|||£166,954.85|£166,954.85|
|---|---|---|---|
|Deposit Accounts c/f 31st August 2021||£25,307.08||
|Deposit Receipts|£3.16|||
|Deposit Payments|£0.00|£3.16||
|Deposit Accounts c/f 31st August 2022||£25,310.24|£25,310.24|
|Petty cash c/f 31st August 2021||£0.00||
|Petty cash Receipts|£0.00|||
|Petty cash Payments|£0.00|£0.00||
|Petty cash c/f 31st August 2022||£0.00|£0.00|
|||||
||||**£192,265.09**|
|**Debtors**||||
|Debtors|||£0.00|
|**Total Assets**|||**£192,265.09**|
|**Liabilities**||||
|Creditors||£0.00||
|PAYE||£0.00||
|Loans||£0.00||
||||**£0.00**|
|**Total Assets less Liabilities**|||**£192,265.09**|
|**Funds of the Charity**||||
|Balance from previous year|||£181,838.60|
|Movement during year|||£10,426.49|
||||**£192,265.09**|





|FIRST STEPS COMMUNITY PLAYGROUP|FIRST STEPS COMMUNITY PLAYGROUP||
|---|---|---|
|ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022|||
|ACCOUNTS FOR THE PERIOD 31ST AUG 2021 TO 31ST AUG 2022|||
|**INCOME AND EXPENDITURE STATEMENT**|||
|**INCOME - RECEIPTS**|**2021/2022**|**2021/2022**<br>**2021/2022**|
|Fees||£50,218.96|
|Eyef||£61,578.12|
|Grants||£654.15|
|Bank interest||£0.00|
|Other||£1,437.50|
|_Total Income_||**£113,888.73**|
|**EXPENDITURE - PAYMENTS**|||
|Salaries||£90,930.55|
|Inland Revenue/ NI||£3,260.67|
|Training||£410.86|
|Premisies||£2,196.16|
|Telephone||£783.92|
|Admin||£423.54|
|Consumable||£1,765.03|
|Pla-Insur/Memb||£868.53|
|Fundraising||£7.00|
|Ofsted||£440.00|
|Equipment||£1,943.65|
|Other||£432.33|
|_Total Expenditure_||**£103,462.24**|
||||
|Net Income & Expenditure for theyear||**£10,426.49**|
|**Bank reconciliation as at 31st August 2022**|||
|Bank balance c/f 31st August 2022 Account I||£66,582.56|
|Less outstandings cheques||£0.00|
|Balance as per Bank Statement as at 31st August 2022||£66,582.56<br>£66,582.56|





|Account I||
|---|---|
|Bank balance c/f 31st August 2022 Account II|£100,372.29|
|Less outstandings cheques|£0.00|
|Balance as per Bank Statement as at 31st August 2022<br>Account II|£100,372.29<br>£100,372.2<br>9|
|Deposit Balance as per Bank Statement as at 31st<br>August 2022|£25,310.24|
||**£192,265.**<br>**09**|