WINEF
'S PLAYGROUP
DENf EXAMINER
RE
YEAR ENDED
2023
Independent Examln8rs Report to the Trustees of St Wkn8frldes Playgroup
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## **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**|