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 re￿rtIO tntstees of Dert)th UTKJPT FNgs Group
I rawrt M Ihtr a¢¢outhS of th8 ¢haTily lor Ihe ￿ar eThJed 31 March ￿24. ReS￿¢t￿e re5ponsibilthe5
ol Iruslees exarniw the ¢hanVs Iruslees are re$r￿thIe for the preparatK)n of thp accounts.
The chariws trustees Co￿￿1er that an audil rwJiTed for ￿ar under sectv)n 144121 ol the
Charilits Act 2011 Ilhe 2011 Act) thai an examThiw)n * n8&Y*J.
It is my responsiknlty lo".
• Examine th8 accwnts uThJer sethk)n 145 of Ih? 2011 P*t'.
• To tolbw fv prc¢edures (Iwn in Ihe direct￿ pven byts chdrty
Cwmi55w uThJer sectw 1451Sllbl of the a)11 A(J: arml
. To slate whethBr partKutar matter5 havecoffle lo ffly att8rthL
Bas* ol iwndeni éxam￿)8¢$ rw1
K4y exomir%91w was c4m8d a¢0)rd•￿e with Ihe thg charity
COmrni&SKJn. An exarn*HIK)n a re￿￿¥ of the accountrw r￿￿& by Ihè chanty 8nd a
comparism of Ihe accLwfflS preswied I￿ rewrd$. 11 also irKludes C￿9￿￿ratIOn 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￿￿.
I￿Jependent 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 aCCordar￿e *ith s￿Nb 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 1*h￿h, in my opinK>n. &118nlx)n St￿k1 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
Rep￿Sented 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