Denbigh Under Fives Group Accounts 31 March 2024 CHARITY NUMBER 1174244
Denbigh Under Fives Group Contents Page Accountants, report Incotne and expenditure account Balance sheet Accounting Poli¢i85
Denblgh Under Flves Group ITKlependpnt exarnine¢5 rertIO tntstees of Dert)th UTKJPT FNgs Group I rawrt M Ihtr a¢¢outhS of th8 ¢haTily lor Ihe ar eThJed 31 March 24. ReS¢te re5ponsibilthe5 ol Iruslees exarniw the ¢hanVs Iruslees are re$rthIe for the preparatK)n of thp accounts. The chariws trustees Co1er that an audil rwJiTed for ar under sectv)n 144121 ol the Charilits Act 2011 Ilhe 2011 Act) thai an examThiw)n * n8&YJ. It is my responsiknlty lo". • Examine th8 accwnts uThJer sethk)n 145 of Ih? 2011 Pt'. • To tolbw fv prc¢edures (Iwn in Ihe direct pven byts chdrty Cwmi55w uThJer sectw 1451Sllbl of the a)11 A(J: arml . To slate whethBr partKutar matter5 havecoffle lo ffly att8rthL Bas ol iwndeni éxam)8¢$ rw1 K4y exomir%91w was c4m8d a¢0)rd•e with Ihe thg charity COmrni&SKJn. An exarnHIK)n a re¥ of the accountrw r& by Ihè chanty 8nd a comparism of Ihe accLwfflS preswied I rewrd$. 11 also irKludes C9ratIOn ot 8ny unusual rterns or (tsch)suies in the amnis. aTrY $8ekiry etyanat from as IfusIè88 corKemiw ary such matters. procedures tyndertaken do rK)I pro¥xle 1 the evidence thai be required in an awkl arKI r¥) is a$ 10 th8 accounts prasent 8 'Iruè lair view afKJ Ihe reFMXt limrte(I 10 IhBse matters the stsiem&ni be. IJependent èxamintrfs Stslema In conoethion Wlh my examinaiw)n. no matter has com8 rnyatten1.. 11 WhKh gives me reasonatrle cause lo believe thal In aTry material rgspecl rg4uirnmwt8'. •To keep accrAJntw records in aCCordare ith sNb 120 of thg 2011 Aci,. and . To prepare aGC(xJTrls whKh accord wlh lh8 acewniir¥J reco aNJ compty Ihe acwjnling requir8ment8 d thè 201 I Aci have Mi been mei.. or 21 To 1hh, in my opinK>n. &118nlx)n Stk1 b8 dra kn ordef lo 8nablo wcpar underslaTrairrfJ ol Ihe N Khyar N KhYar & Co SO Ptmbrokè Flwl W8 eNX 22 January2tr25
Denbigh Under Fives Group Income and expenditure Account for the year ended 31 March 2024 2024 2023 In¢ome Fees Other Income Total income 164,984 74 150,863 427 165,058 151,290 Expenditure Rent Telephone Stall Salaries A¢¢ountaney Subscriptions Insurance Toys and equipment Printing Postage & Stationery Consurllables Activities Total Expenditure 14,400 674 14,400 654 134,015 1,500 1,223 3,446 132,168 1,500 1,578 2,978 1,600 278 3,797 515 3,980 985 160,738 158,953 Net Surplus Balance ¢arrled forward 4,320 7,663
Denblgh Under Flves Group Balance Sheet as at 31 March 2024 Charity Number:1174244 2024 2023 Current Assets Bank Balance 38,877 38,877 34,557 34,557 Current Llabllltle$= Amounts f8lllng due wlthln one year AccrLJals 4,060 4,060 Net Current Assets 34,817 30,497 Total Assets 34,817 30,497 RepSented by: Balance at start Net surplus for the year 30,497 4,320 38,160 17,6631 Total Reserves 34,817 30,497 Slgned on behalf of tha Truste8: Chairperson Denbigh Under Fives Group Treasurer Denbigh Under Fives Group Approved ON behalf ol Denbigh Under Fives Group On 22 January 2025
Denbigh Under Five$ Group Accounting Policies for the year ended 31 March 2024 1 Accounting Policies Basis of accounting The financial statements have been prepared under the historic cost convention and in accordance with the accounting policies as set out below. The financial statements have been propared in accordance with the statement ol Re¢ommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021, the charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. 1 Going Con¢ern At the time of approving the accounts, the trustees have a reasonable expectation that the ¢harity has adequate rèsources lo continue in operational existence lor tho foreseeable lulure. Thus the trustees continue to adopt the going concern basis ol accounting in Incoming resources Donations and bank interest are Credited to the statement ol financial activity in the year in which they are receivable. Resources expended Direct charitable expenditure cornprotnises direct expenses incurred on the defined charitable purposes ol the charity. Governan¢g ¢0sts in¢ludg oxpondilure on ¢omplian¢e with constilulional and statLrtory requirements. Sustainability Funding Sustainability Funding is shown in the year in which is received or receivable. Taxation The charity is a registered charity, and therefore is not liable lor income tax or corporation tax on income derived from its charitable activities, as il falls within the various exemptions available to registered charities. Irre¢overable VAT The charity is unable lo recover VAT since it does not make taxable SLJpplies. The cost ol irrecoverable VAT is not separately analysed in the financial statements. Cash Flow The charity has taken advantage ol the exemption in preparing these linallcial statements as permitted by FRS 102. The Financial Reporting Standard applicable in the UK and Republic ol Ireland. the requirements of section 7 Staternent of Cash Flows