Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees
Cylch Meithrin Borras
On accounts for the year ended[31st March 24]
Charity no (if any)[1193720]
Set out on pages
(remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY .
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent The charity’s gross income did not exceed £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of The Chartered Institute of Management Accountants (CIMA)
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
- Please delete the words in the brackets if they do not apply.
Signed:
Date: 04/02/2025
Name: Adrian Bryan
Oct 2018
1
IER
Relevant professional ACMA MIP – Chartered Institute of Management Accountants qualification(s) or body Chartered Institute of Management Accountants – member in Practice (if any):
Address:[AB Accountancy ] 26 Chester Street Wrexham LL13 8BG
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
Oct 2018
2
IER
IER Oct 2018
Cylch Meithrin Borras Accounts 31st March 24
Reconcilation of Bank Accounts at 31 March 2024
| Period Start Date | 01/04/23 | |
|---|---|---|
| Period End Date | 31/03/24 | |
| Opening Bank | Current Account | £14,500.41 |
| £14,500.41 | ||
| Income | £43,251.53 | |
| Expenditure | £35,030.47 | |
| Closing Bank | Current Account | £22,721.47 |
| £22,721.47 | ||
| Reconciling Items | ||
| Cash in Hand | £0.00 | |
| Accrued Items | £0.00 | |
| Wages Owed | £0.00 | |
| £22,721.47 |
Cylch Meithrin Borras Accounts 31st March 24
Income and Expenditure Statement as at 31st March 2024
| Income Expenditure |
Mar-24 From Charitable Activities £43,251.53 |
Mar-24 |
|---|---|---|
| Grand Total £43,251.53 Accountancy 510 Legal and Professional 192.4 Pension 553.73 Phone 15 Purchases 5409.27 Rates 1613.5 Staff Training 48 Subscriptions 107.88 Wages 26580.69 |
||
| Grand Total £35,030.47 |
||
| Gain /(Loss) £8,221.06 |
Cylch Meithrin Borras Accounts 31st March 24 Balance Sheet as at 31st March 2024
| Current Assets Bank Current Liabilities Creditors Current Assets less Liabilities Capital and Reserves |
£22,721.47 £0.00 |
|---|---|
| £22,721.47 | |
| £22,721.47 |