Charity Number.. N10100733 Company reglstfatton number. N1073155 Sugar and Splce Early Years Centre Company Ilmlted by ouaranteé Unaudlted finanrs18tat8rnOn18 31 August 2024
Sugarand Splce Earty Years Centm Company limited by guarantsg Cont•nt• Pago Legal and admln18trallve Infonnatlon Trusle8s' report Independent examlner8 report Detalled Incorne statement ststement of flnancld posltion Notes to the ftnandal statsmerts 74
Sugar and Spice Early Years Centre Company limited by guarantee L•gal and admlnistratlve Infornmtlon SUGAR AND SPICE EARLY YEARS CENTRE Reglstered charty name: Charlty numbor: N10100733 Company roglBtralion numbor. N1073155 Secrotary: Flona Lalrd prtnclpal offic•: Unlt8 7 & 8 DNmquln Enterprbe Centre Castlederg Road Dwmquln Co. Tyrone 8f184PH R•gl•t•rod offlc•: Untts 7 & 8 Drurnquln Entérpri8e Centra Castl8derg Road Drumquln Co. Tyrone 8r18 4PH The Tru•tw8 Th8 Trustees who tha compthiy durlng the p*lod were as foll Stacey Alllson Fbna Lalrd Llsa Marie F8rrls
Sugar and Spke Eaty Yeats Cent Company limtted by guaranlee Report of the trustees (incorporatingthe directors, report) for the year ended 31 August2024 Thetruste6s present th6lr report andthefinancial statements for the yearended 31 August2024. The trustees, who arealsothedirectorsofSUGAR AND SPICE EARLY YEARS CENTRE for theputposesof company law and who servedduringthe year and up to the dateof thisreportar6seton page1. Structure. gov•rnan¢• and managomont Th8 Group is a charitsble company, Ilmiled by guar8nte8, incorporatéd on 9th July 2009. The o)mpany was established under a Memorandum of Association, whlch established the objectives and powers of the charitable company and is governed under Its Artlcles of Association. In the event of the Company belng wound up members are required to contrlbute an amountnotexed1ng £1. Thatrustees of Ihe charity, who aredirectorn, aredetalEed on page1. ObJectlv•8 and actlvltlos Th8 chaiity operates a child care servicefor thelocalcommunity. Achlevem•n¢8 •nd pOrrmanc• The re8utt8 of theyear are¢ontained in thefinandal statmnts. R•portlng A¢¢ountsnl8 CT M¢Nabb & Co Accountsnts and Tax Consultants willbethereportlng actountsnts for theensulngyear. Small ¢ompany provlslong This report has beén prepared In 8ccordanc4 wlth the provlslons 8ppllcableto companlesenthlad to the 8rn811 compan16s exemptlon. Reglsterod Olftc•: Unlts7 & 8 Drumquin Enterprlse Centr8 Castlederg Road Drumquln CoTyrone 81gnod by Oor of thè truBtoes 8tac•y Alllson Chalr Dalo: Iq1SiL5
Sugarand Splce Early Yearn Ce Company Ilmited by guarantee Independentexamlnerfs reporttothetNstees the unaudlted statutoryflnanclal ststements of SUGARAND SPICE EARLY YEARS CENTRE Yearended 31 August 2024 Outlined below Is my report 0ntreacUnts ofSUGAR AND SPICE EARLY YEARS CENTREfDrtheyear ended 31 August 2024 Respoctlve re8pon81bllllle8 of tn*t•89 and Indep•ndent examlner As descrlbed on page 1 the tNstee8. who ar8 also the directors of SUGAR AND SPICE EARLY YEARS CENTRE for purposes of company law, are responsible for the preparation of the accounts. and they consider that the company 1$ exempt from an audlt. It 18 my responslbllity to stste. on the baw of my examination, whether particularmatters havecometo my attention. Ba818 of Indep•roxarnIn•ts stat•m•irt My examinatlon Includes a revie of the accountlng records kept by the charlty and a ¢omparl8on of the a(xounts presente(I wlth these re[d8. It also Indudes conslderauon of any unusual Items or dlsdosures In Ihe accounts, and seeking explanaions from you as Injstees conc£ming any such matters. The procedu undertaken do not provlde all the evldence that would be requlred In an audi( and consequently I do not expre88 an audltoplnlon on thevlewglvenbylhoaccounts. Ind•p•ndenl• •xamlnorf8 8tat¢ment In connecuon wlth myexaminatlon. matterha8 cometomyattenuon: (l) which gl¥eB mo re880nable causetobellevethat In any materlalre8pKt the requlr6ment&" - tokeep prop8r accounty records In aCrdan wllh secllon 386 ofthe CorYpanlesAct 2006. a1 -to prepare accounts whlch accord vlth the ac(x>unUng records, comply wlth the accounttn sectlon 396 of the Com ulrements of Recommended Practlce: anles Act 2006 and vAth the methods and prfnciples of & Thtement of unfjng and Reporttng by Charttle8 havenotbeen met; or (li) towhlth, Inmyoplnlon, attentk)n8hould bedralynln ordertoenablea FKoper understandlng of the accounts to be reached. CT McNabb & Co Accountanl• and Tax Con8ultants
Sugar and Spice Early Yoars Centre Company Ilmlted by guarantee Detalled Incorne statement Year ènded 31 Augu8t 2024 Turnover 70,152 75,519 Oth8r opernfjng Income 70.152 75.519 Staff costs (49,428) (42,757) Deprecialion and other amounts wlltten off tanglble and Intang10 fd assets Other 0rat[n9 eyn888 5,028 4.894 (24.387) (28,337) Operatlng profit 1.365 9.319 Interest payable and MIlar 8¥)erK88 Proflt b•for• laxatlon 1.365 9.319 Tax on profit Profit for thoflnanGlal year and total compr•h•n8lvo Incomo 1,365 9,319 All theathElle8 of the company are contlnulng op8ration&
Sugar and Spice Eaty Years Centre Company limited by guarantee Statement of financlal position 31 August 2024 2023 Flx•d assets Tangible 888et8 80.996 81,352 80,996 81532 Current a880ts Cash at bank and In hand Olher debtorn 10.215 34 16,215 10,249 16.215 Creditors: amounts falllng due wlthln one yaar {600) (2.903) Nét Gurrent assets 9.649 13.312 Total assets l•ss ujrrent Ilablllt1é8 90,645 94,844 Credltors: amounts falllng dug after more than one year (48.717) (54.281) 41,928 40.563 Capital and reserves Profft arKI1088 account 41.928 40.563 Members fiJnd$ 41,928 40.563
Sugar and Splce Earfy Yearn Cen Company Ilmlted by guarantee 8tstsment of flnan¢lal pogftlon Y•ar ended 31 August 2024 Trustees, statements required ty the Companles Act 2006 for the year ended 31 August 2024. In approving thas8 financlal statèm8nts As trusteas of the company we hereby confirm.. For the financlal yearln questton the company was enthl8d to 8xemptlon under section 477 of the Cunpanles Act 2006 relating to small CoMpans. No members have requlred thecompany toobtaln an 8udltof Its accountsforth8 year Inquestfon In accordance witli Section 476 of the Companles Act 2008. The dSrectots acknowledge their responslblllty for complying with the requlrements of the Act wlth respect to accountlng records and for the preparation of accounts. These a¢rUnts have been prepared in accordan with Ihe provlslons appllrAble to companles subJ8Ct to thg small companles, reglma The Ilnanclal statements wer8 approved by the commltt88 arKI authoTi8èd for18SU8 and slgned on thelr b8half Slacffy Alllson Chalr Date: i91'J/l3 Flona Lalrd Date." 19 15115 Company registration number. N107315S Charity number. N10100733
Notesto financlal Statements fortheyearended31 August2024 1.0 Basls of accountlng Thefinanclal ststeme eped urKlerthe hlstorical(x)stconvents'on aTrJ InaOrdanCew7th8 Statement of RecomffEnded Practi,ACCount1ng Reporting by chare$ issued inMarch2005 (SORP2005) andthe C(*npaniesAct2006. 1.1 Ca8hfiow Th6cha 8tstemen ha6 tskenadva because It18 88ma oftheexempuon knFRS1 from theul¢ement t0produa casmow I chanty. 1.2 Flxed Asget Allfixed as8etsare Inlually recorded atcost 12 D•pr•clatton Deprédation Is PTovided atratès caldatedt0wrlta0ff th•costleBs r8Stdualvalueofea¢ha88etov•r Its expected u88ful Ilfe 88 ft)IIow8: Secretgarden- 20year8 straight Ilne Equlpment-20% Reduclng Balanc8 1.4 staff costs Stsff costsfor thtsyearerKled318t employe88 durlngthey8arwa8a8fo Numborof trustees 3 U8t2024 am¢)untedto £48,018. Theaverage numterof Iow8: Number of staff 5 1.5 Ccfflpany Ilmlted ty guarantse The¢ompany Is Ilmlted byguarantee 1.6 Credltorn andaccrual Accountsnts fees £615
Tanglble assets Freehold Flxtures. propety fittlngs and equlpment At 1 September 2023 and 31 August 2024 Depreciatlon At 1 September 2023 Charge for the year 89.044 6.144 95,188 10,194 3,462 536 13,656 536 At31 August 2024 10,194 3.998 14,192 Carrylng amount At 31 August 2024 78,850 2,146 80,996 At 31 August2023 78.850 2.682 81.532