Charity Number.. N10100733
Company reglstfatton number. N1073155
Sugar and Splce Early Years Centre
Company Ilmlted by ouaranteé
Unaudlted finanr￿s18tat8rnOn18
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 amountnotex￿ed1ng £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 pOr￿rmanc•
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 O￿or 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 0ntreac￿Unts 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•r￿oxarnIn•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 aC￿rdan￿ wllh secllon 386 ofthe CorYpanlesAct 2006. a￿1
-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 Intang1￿0 f￿d assets
Other 0￿rat[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 CoMpan￿s.
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¢r￿Unts 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￿ ￿￿ep￿ed urKlerthe hlstorical(x)stconvents'on aTrJ Ina￿OrdanCew￿7th8
Statement of RecomffEnded Practi￿,ACCount1ng Reporting by char￿e$ issued inMarch2005
(SORP2005) andthe C(*npaniesAct2006.
1.1 Ca8hfiow
Th6cha
8tstemen
ha6 tskenadva
because It18 88ma
oftheexempuon knFRS1 from the￿ul¢ement t0produ￿a casmow
I chanty.
1.2 Flxed Asget
Allfixed as8etsare Inlually recorded atcost
12 D•pr•clatton
Deprédation Is PTovided atratès cal￿datedt0wrlta0ff 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