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,<br>fax, stationery||and other office||costs|1,777|162|
|Advertising<br>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)<br>on sale||||237|80|
|Other business expenses|||||199|443|
||||||6,289|6,740|
|Surplus of Income over||Expenditure|||21,770|10,984|
|Donations<br>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<br>society balances|||81,799||47,660||
||||81,799||74,002||
|Current<br>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<br>income||||226||
|||||99,770|86,625|
|Cost ofsales||||||
|Cost of uniforms||||71,516|68,830|
|Refreshment<br>expenses||||195|71|
|||||71,711|68,901|
|Telephone,<br>fax, stationery|and other office costs|||||
|Stationery<br>and printing||||75||
|Software||||1,536||
|Otherinsurance<br>costs||||166|162|
|||||1,777|162|
|Advertising<br>and business|entertainment||costs|||
|Internet<br>and website||||1,693|3,821|
|Bank, credit card and other finance charges||||||
|Paypal charges||||1,543|1,594|
|Accountancy,<br>legal and other||professional|fees|||
|Accountants<br>fees||||840|640|
|Depreciation<br>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|





## 

## 

## 

## 

##