2023-07-31-accounts

WINEF 'S PLAYGROUP DENf EXAMINER RE YEAR ENDED 2023 Independent Examln8rs Report to the Trustees of St Wkn8frldes Playgroup for the year ended 31 Jjly 2023 ol Iho ac0)un￿. you i)x￿ld81th￿l Ih• reqthmnl of80Glbn 43R) of ts cha￿esAd 1993 OhvAcll not apptry. lits mv re$F4m￿l￿10 giat?, onthg bAtholpwocethres SPBdhed In Ihe G8n8rn1 gfvgn tythg Charly Comm15$1onws und•1 on43(Tllbl ofth•A¢t, ￿￿￿￿J[q1 manois rp3m 8a dknd¢perthnt ¥xamlnofB MyexarnknaiicfiwAs eanlÉd¢Art kn A￿4rd￿nce Ihe Genernl Dh(#￿9 gfveTr Commknlonws. kn gxamlnalbn ILKlgsa mknYollh8 r•()Tds kept by Cb and a e(¥yrfsons amints presented W4￿t￿O rnwyds. It also Indud98 o14ny ur•Jsuol Iwns or (19¢Ixurgs 8hy Such m611gr¥. The pwceduros und¢rtak•n do rw)I ￿1 the w4k1•u that woubj ￿ r•quknd In an audh, afid rwquor I do and awltt OF4nlon ￿ the thg acwJnts. Independ8ni oxaNthw8 In t4JM8thn my nD has cwnfrlo my 111 whF£h dvey ¢aw10 boleve thai tn wy fflawr￿ resp8dth• r•]Lthffl lo kegp aceounlng 18eeAth Ina¢ryJrdarK•wilh ¥xllon 410lits A IICI bBen fft'. or 12) ts) *thlch, In ffty opknb)n. shrAHd b• toqngty• a lhat￿￿nts lo bg Cralg Large FCCA CTA

Profit and Loss

St Winefride's Playgroup For the year ended 31 July 2023

Account	2023
Turnover
Interest Income	607 81
Other Revenue	100 543 45
Sales	18 857 35
Total Turnover	120 008 61
Cost of Sales
Cost of Goods Sold	1 370 79
Direct Expenses	125 00
Direct Wages	7 977 46
Total Cost of Sales	9 473 25
Gross Profit	110 535 36
Administrative Costs
Audit & Accountancy fees	90 00
Bank Fees	66 72
Charitable and Political Donations	(172 50)
Cleaning	170 22
Employers National Insurance	1 330 62
Entertainment-0%	287 85
EYPP	1 202 27
General Expenses	2 313 41
Insurance	760 00
IT Software and Consumables	1 452 99
Light, Power, Heating	4 573 33
Pensions Costs	2 354 06
Printing & Stationery	4 98
Rent	4 513 93
Repairs & Maintenance	526 08
Salaries	102 501 67
Snack	1 190 10
Staff Training	541 00
Subscriptions	155 88
Telephone & Internet	501 30
Waste Collection	364 89
Water	498 28
Total Administrative Costs	125 227 08
Operating Profit	(14 691 72)
Profit on Ordinary Activities Before Taxation	(14 691 72)
Profit after Taxation	(14 691 72)

Balance Sheet

St Winefride's Playgroup As at 31 July 2023

	Account	31 Jul 2023
Current Assets
	Cash at bank and in hand
	Petty Cash	1 518 59
	STWINEPLAY	47 390 46
	STWINEPLAY#001	75 715 97
	Total Cash at bank and in hand	124 625 02
	Accounts Receivable	(4 21)
	Rent Deposit	2 135 82
Total Current Assets		126 756 63
Creditors: amounts falling due within one year
	NIC Payable	3 110 64
	PAYE Payable	(1 832 75)
	Pensions Payable	438 81
	Student Loan Deductions Payable	338 44
Total Creditors: amounts falling due within one year		2 055 14
	Net Current Assets (Liabilities)	124 701 49
	Total Assets less Current Liabilities	124 701 49
	Net Assets	124 701 49
Capital and Reserves
	Current Year Earnings	(14 691 72)
	Retained Earnings	139 393 21
Total Capital and Reserves		124 701 49

Trial Balance

St Winefride's Playgroup As at 31 July 2023

Account Code	Account	Account Type	ebit- Year to dateedit- Year to date	ebit- Year to dateedit- Year to date
200	Sales	Revenue		18 857 35
260	Other Revenue	Revenue		100 543 45
270	Interest Income	Revenue		607 81
101	Snack	Expense	1 190 10
102	EYPP	Expense	1 202 27
103	Water	Expense	498 28
104	Waste Collection	Expense	364 89
310	Cost of Goods Sold	Direct Costs	1 370 79
320	Direct Wages	Direct Costs	7 977 46
325	Direct Expenses	Direct Costs	125 00
401	Audit & Accountancy fees	Overhead	90 00
404	Bank Fees	Overhead	66 72
408	Cleaning	Overhead	170 22
418	Charitable and Political Donations	Overhead		172 50
424	Entertainment-0%	Overhead	287 85
429	General Expenses	Overhead	2 313 41
433	Insurance	Overhead	760 00
445	Light, Power, Heating	Overhead	4 573 33
461	Printing & Stationery	Overhead	4 98
463	IT Software and Consumables	Overhead	1 452 99
469	Rent	Overhead	4 513 93
473	Repairs & Maintenance	Overhead	526 08
477	Salaries	Overhead	102 501 67
479	Employers National Insurance	Overhead	1 330 62
480	Staff Training	Overhead	541 00
482	Pensions Costs	Overhead	2 354 06
485	Subscriptions	Overhead	155 88
489	Telephone & Internet	Overhead	501 30
	Petty Cash	Bank	1 518 59
	STWINEPLAY#001	Bank	75 715 97
	STWINEPLAY	Bank	47 390 46
610	Accounts Receivable	Current Asset		4 21
712	Rent Deposit	Current Asset	2 135 82
825	PAYE Payable	Current Liability	1 832 75
826	NIC Payable	Current Liability		3 110 64
858	Pensions Payable	Current Liability		438 81
947	Student Loan Deductions Payable	Current Liability		338 44
960	Retained Earnings	Equity		139 393 21
Total			263 466 42	263 466 42