ROBERT NIIAYS SCHOOL PARENT TEACHER ASSOCIATION Accounts 31 December 2022
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Sales | 99,770 | 86,625 | ||||
| Cost ofsales | 71,711 | 68,901 | ||||
| Gross surplus | 28,059 | 17,724 | ||||
| Expenses | ||||||
| Telephone, fax, stationery |
and other office | costs | 1,777 | 162 | ||
| Advertising and business |
entertainment | costs | 1,693 | 3,821 | ||
| Bank, credit | card and other finance charges | 1,543 | 1,594 | |||
| Accountancy, | legal and other professional | fees | 840 | 640 | ||
| Depreciation | and loss/(profit) on sale |
237 | 80 | |||
| Other business expenses | 199 | 443 | ||||
| 6,289 | 6,740 | |||||
| Surplus of Income over | Expenditure | 21,770 | 10,984 | |||
| Donations to |
the school | (7,065) | (15,068) | |||
| Surplus/deficit | for the year | 14,705 | 4,084) |
| as at 31 Dece | mber 2022 | |||||
|---|---|---|---|---|---|---|
| Notes | 2022 | 2021 | ||||
| Fixed assets | ||||||
| Equipment | 237 | |||||
| Current assets | ||||||
| Stock and work | in progress | 26,342 | ||||
| Bank/building society balances |
81,799 | 47,660 | ||||
| 81,799 | 74,002 | |||||
| Current liabilities |
||||||
| Trade creditors | 1,049 | 9,845 | ||||
| Other liabilities | and accruals | 4,957 | 3,306 | |||
| 6,006 | 13,151 | |||||
| Net current assets | 75,793 | 60,851 | ||||
| Net assets | 75,793 | 61,088 | ||||
| Capital account | ||||||
| Balance at start | of period | 61,088 | 65,172 | |||
| Surplus for the | year | 21,770 | 10,984 | |||
| Donations to school | (7,065) | (15,068) | ||||
| 75,793 | 61,088 |
| Income and Expenditure | analysis | analysis | |||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Sales | |||||
| Sales of uniforms | 98,540 | 86,625 | |||
| Other income | 1,004 | ||||
| Refreshment income |
226 | ||||
| 99,770 | 86,625 | ||||
| Cost ofsales | |||||
| Cost of uniforms | 71,516 | 68,830 | |||
| Refreshment expenses |
195 | 71 | |||
| 71,711 | 68,901 | ||||
| Telephone, fax, stationery |
and other office costs | ||||
| Stationery and printing |
75 | ||||
| Software | 1,536 | ||||
| Otherinsurance costs |
166 | 162 | |||
| 1,777 | 162 | ||||
| Advertising and business |
entertainment | costs | |||
| Internet and website |
1,693 | 3,821 | |||
| Bank, credit card and other finance charges | |||||
| Paypal charges | 1,543 | 1,594 | |||
| Accountancy, legal and other |
professional | fees | |||
| Accountants fees |
840 | 640 | |||
| Depreciation and loss/(profit) |
on sale | ||||
| Depreciation | 237 | ||||
| Other business expenses | |||||
| Subscriptions | 128 | ||||
| Sundry expenses | 71 | 443 | |||
| 199 | 443 |
| Equipment | |
|---|---|
| Equipment | |
| Cost | |
| At 1 January 2022 | 2,111 |
| At 31 December 2022 | 2,111 |
| Depreciation | |
| At 1 January 2022 | 1,874 |
| Charge for the year | 237 |
| At 31 December 2022 | 2,111 |
| Net book value | |
| At 31 December 2022 | |
| At 31 December 2021 | 237 |