Independent examiners’ report to the trustees of St Mary’s Playgroup Banbury
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| report on the accounts of the Trust for the year ended 31% March 2024
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider than an audit is not required for this year under section 43(2) of the charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
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e Examine the accounts under section 43 of the 1993 Act; ¢ To follow the procedures laid down in the general directions given by the Chairty Commission under section 43(7)(b) of the 1993 Act; and
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e Tostate 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 with those records. It also includes consideration of any unusual items of disclosures in the accounts, and seeking explanations 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 the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) Which gives me reasonable cause to believe that in any material respect the requirements: e To keep accounting records in accordance with section 41 of the 1993 Act; and e To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act
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Have not been met; or
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(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signature: D eo) LD <£
Name: DEANS 7 fsaTAMEnT Dates |4 tH Jan Van ws Relevant professional qualification or body: Ps cA Address: 20 $7 ANNES’ load
La N&Any OXIG FER
ST MARY'S PLAYGROUP BANBURY
Charity Commission Registered Number: 1038744 STATEMENT OF ASSETS AND LIABILITIES
Period 1st April 2023 - 31st March 2024
| Restricted funds | __Unrestricted | Total 2024 | Total2023 | |
|---|---|---|---|---|
| funds | ||||
| £ | £ | £ | £ | |
| Cash Funds | ||||
| Opening Balances CurrentAccount |
0.00 | Dk — 90741.22 |
90741.22 | 84231.44 |
| DepositAccount PettyCash |
0.00 0.00 |
oneee oaee Bk |
7098.25 3.61 |
7084.18 3.61 |
| Surplus/(deficit) ofincome overexpenditure | 19169.86 | 19169.86 | 7238.26 | |
| Closing Balances | 0.00 | 117012.94 | 117012.94 | 98557.49 |
| Made up as follows: | ||||
| CurrentAccount DepositAccount PettyCash |
0.00 0.00 0.00 |
—-410378.30 Ea.ee aoe |
410378.30 7173.83 3.61 |
90741.22 7098.25 3.61 |
| 0.00 | 117555.74 | 117555.74 | 97843.08 | |
| Assets retained for charity's own use - | ||||
| unrestricted | ||||
| ComputerEquipment itt Fixtures & Fittings |
eee 40.00 ae9 eaene |
349.00 2405.79 : |
349.00 2405.79 3 |
|
| Total Assets | 0.00 | 2754.79 | 2754.79 | 2754.79 |
| Liabilities - Unrestricted | ||||
| PAYE, Pension, WagesControl, Invoices | pe ees |
1146.58 | 782.49 | |
| Total netassets | 0.00 | 119163.95 | 119163.95 | 99815.38 |
| Approved by the Trustees on: |
||||
| and signed on their behalf by: | ||||
| Trustee Signature: | ||||
| Page1of4 |
ST MARY'S PLAYGROUP BANBURY Charity Commission Registered Number: 1038744 RECEIPTS AND PAYMENTS period 1st April 2023 - 31st March 2024
| Restricted | Unrestricted | Total 2024 | Total 2023 | |
|---|---|---|---|---|
| funds | funds | |||
| £ | £ | £ | £ | |
| Income | ||||
| Early Start Fees |
0 | 425,460.36 | 125,460.36 | 119,322.64 |
| Fees Fund Raising & Donations Interest Income |
0) 0 ft) |
13,912.00 ENE 2IA92 eo Oe |
13,912.00 17,214.92 75.58 |
15,228.60 551.34 14.07 |
| Total Income foryear | pe 0 156,662.86 156,662.86 135,116.65 |
|||
| Expenditure | ||||
| Food Vouchers Advertising &Website Toysand equipment Wages Bookkeeping & Professional Fees Rent, Repairs & Maintenance Insurance Telephone & Internet Catering, Cleaning & Hygiene Printing & Stationery Subscriptions ITSoftware and Consumables StaffWelfare Recruitment StaffTraining |
2,910.00 les |
8,274.74 404,807.54 2,345.49 <i 15,591.27 Beddoa Od oo Mesa.76 4,153.88 1,635.68 ean!174.63 |
834.75 409.48 ees 200. 180.00 |
|
| Sundries | = 306.35) |
306.35 | 62.23 | |
| Total Expenditure foryear | 0 | 137,493.00 | _137,493.00 | 127,699.69 |
| Excess/(Defecit) of | ||||
| IncomeoverExpenditure | 0.00 | 19,169.86 | 19,169.86 | 7,416.96 |
Profit and Loss St Mary's Playgroup Banbury For the year ended 31 March 2024
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|||||||
|---|---|---|---|---|---|
|Account|2024|2023|
|Turnover|
|Early|Start|Fees|425,460.36|119,322.64|
|Fees|£°43,912.00|15,228.60|
|Fund|Raising &|Donations|EDO|FOAAIO2:|551.34|
|Interest|Income|peel|penal|14.07|
|Total|Turnover|156,662.86|135,116.65|
|Cost|of|Sales|
|Food|Vouchers|2,910.00|3,715.00|
|Toys|and|equipment|~|AATATA|4,897.43|
|Classes|~|800.00|0.00|
|Total|Cost|of Sales|8,184.74|8,612.43|
|Gross|Profit|148,478.12|126,504.22|
|Administrative|Costs|
|Audit & Accountancy|fees|#2431070|1,379.75|
|Advertising|&|Website|Peek bale|85.97|
|Catering|ee|G5o.43)|329.85|
|Cleaning|498.45.|447.67|
|Employers|National|Insurance|4,818.82|1,356.18|
|Entertainment-100%|business|240.00)|0.00|
|General|expenses|306.35.|334.67|
|Hygiene|Supplies|pene|erat (00)|145.11|
|Insurance|-|1124.04|1,198.53|
|IT|Software|and|Consumables|ee be475)|213.58|
|Legal|Expenses|ee|AOSAr79!|560.43|
|Pensions|Costs|"99'2)627161|2,484.43|
|Postage,|Freight &|Courier|See 0.010)|0.00|
|Printing &|Stationery|4,635.68:|1,312.44|
|Professional|Fees|Soe|0.00)|0.00|
|Recruitment|Pent|aiken|4)618|81.00|
|Rent|41434.50'|—-11,386.50|
|Repairs|&|Maintenance|oS|A45677.|62.23|
|Salaries|~100,361.11'|95,185.23|
|Staff Training|2180.00)|518.00|
|Staff|Uniform|2|T200.84|0.00|
|Staff Welfare|469.48:|242.65|
|Subscriptions|Hae|TAIGS)|603.32|
|Telephone &|Internet|EERE|i765)|1,159.71|
|Total|Administrative|Costs|129,308.26|119,087.25|
|Operating|Profit|19,169.86|7,416.97|
|Profit on|Ordinary Activities|Before|Taxation|19,169.86|7,416.97|
|Profit|after Taxation|19,169.86|7,416.97|
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St Mary's Playgroup Banbury As at 31 March 2024
Account08M31-Mar-23)
| Fixed Assets | ||
|---|---|---|
| Tangible Assets | ||
| ComputerEquipment | Bye 349;00 |
349.00 |
| Fixtures & Fittings | REZANSE | 2,405.79 |
| Total TangibleAssets | 2,754.79 | 2,754.79 |
| Total Fixed Assets | 2,754.79 | 2,754.79 |
| Current Assets | ||
| Cash at bank and in hand | ||
| CurrentAccount DepositAccount PettyCash |
- 110,378.30: SSEATS83: Satta cy |
|
| Total Cash at bank and in hand | 117,555.74 | 97,843.11 |
| Total Current Assets | 117,555.74 | 97,843.11 |
| Creditors: amounts falling due within one year Accounts Payable ~ 9 (384.78); Accruals pasate (o)(aTo) PAYE and NI Payable 964.68 |
0.00 0.00 0.00 |
|
| Pensions Payable | Pose tiiria\s\ofiats3 | 603.78 |
| Rounding Wages Control |
Sano iiteen O00} |
0.00 0.00 |
| Total Creditors: amounts falling due within | 1,146.58 | 603.78 |
| NetCurrentAssets (Liabilities) | 116,409.16 | 97,239.33 |
| Total Assets less Current Liabilities | 119,163.95 | 99,994.12 |
| NetAssets | 119,163.95 | 99,994.12 |
| Capital and Reserves | ||
| Current Year Earnings Retained Earnings |
19,169.86 99,994.09 |
7,416.97 92,577.12 |
| TotalCapitalandReserves | 119,163.95 | 99,994.09 |
Profit and Loss St Mary's Playgroup Banbury For the year ended 31 March 2023
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Account|2024|2023|
|Turnover|
|Early|Start|Fees|~|[425,460.36]|119,322.64|
|Fees|"43191200|15,228.60|
|Fund|Raising|&|Donations|47,214.92.|551.34|
|Interest|Income|Se|SRE|75|5B|14.07|
|Total Turnover|156,662.86 7;|[135,116.65]|
|Cost|of Sales|;|
|Food Vouchers|~|2,910.00. V,|3,715.00|
|Toys and equipment|Seana|/|4,897.43|
|Classes|=|00.00|/|0.00|
|Total|Cost|of Sales|8,184.74|8,612.43|
|Gross|Profit|148,478.12|126,504.22|
|Administrative|Costs|
|Audit|& Accountancy fees|4,310.70 Vv|1,379.75|
|AdvertisingCateringCleaning|& Website|SURG655.43498.45"eS:Ly,ve|447.67329.8585.97|
|Employers|National|Insurance|4,818.82, Vp|1,356.18|
|Entertainment-100%|business|==|S240100|0.00|
|General expenses|BESS|S06'S5,|334.67|
|Hygiene|Supplies|ere|es|aU|145.11|
|I|TnsuranceSoftware|and|Consumables|sab)—|tas4|V// 1,198213|.5|38|
|Legal Expenses|=403479-/-|560.43|
|Pensions Costs|~|2627.61|/ 2,484.43|
|Postage,|Freight &|Courier|SO!|0.00|
|PrintingProfessional&|StationeryFees|eRe~teasies’0.06;|/|1,3120|.|4400|
|Recruitment|e000:|81.00|
|Rent|~anyasasso./|11,386.50|
|Repairs & Maintenance|Sa|/|62.23|
|Staff Training|SEES|8000:|518.00|
|Staff Welfare|a|ae|
|Subscriptions|uae|603.32|
|Telephone & Internet|seca!|1,159.71|
|Total|Administrative|Costs|129,308.26|119,087.25|
|Operating|Profit|19,169.86|7,416.97|
|Profit on|Ordinary Activities|Before|Taxation|19,169.86|7,416.97|
|Profit|after Taxation|19,169.86|7,416.97|
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