## **CHARITY REGISTRATION NUMBER: NIC101430** ## **ROUNDABOUT PLAYGROUP** ## **RECEIPTS AND PAYMENTS ACCOUNTS** **FOR THE YEAR ENDED 30TH JUNE 2023** **Registered HMRC Charity no X0660** ## **ROUNDABOUT PLAYGROUP** ||**Contents**|| |---|---|---| |||**Page No**| |Information page||1| |Trustee's annual report||2| |Independent Examiners Report||4| |Receipts and Payments Accounts||5| |Statement of financial position||6| |Notes to the Accounts||7| ## **ROUNDABOUT PLAYGROUP FOR THE YEAR ENDED 30TH JUNE 2023** |**Management Committee**|Chairperson|Elaine Coyle| |---|---|---| ||Treasurer|Adele Heveran| ||Playgroup leader|Leona Mullan| |**Office**|8 Beech Road|| ||Gortnaghey|| ||Dungiven|| ||Co Derry|| |**Accountants**|PFS Accountants and Auditors Ltd|| ||Chartered Certified|Accountants| ||122 Main Street|| ||Dungiven|| ||Co. L'derry|| ||BT47 4LG|| |**Bankers**|Ulster Bank|| ||83 Main Street|| ||Dungiven|| ||Co Derry|| ||BT47 4LE|| Page 3 ## **ROUNDABOUT PLAYGROUP TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2023** The trustees present their report and the unaudited financial statements accounts of the charity for the year ended 30 June 2023. ## **Reference and administrative details** **Registered Charity Name** Roundabout Playgroup **Charity registration number** NIC101430 **Principal office** 8 Beech Road Gortnaghey Dungiven Co Derry ## **The trustees** Elaine Coyle Nolene Burke Adele Heaveron Serena Gallagher Aileen McGuihan Caoimhe Burke **Accountants** PFS Accountants and Auditors Ltd Chartered Certified Accountants 122 Main Street Dungiven Co Derry BT47 4LG ## **Structure, governance and management** Roundabout Playgroup is a charity managed by Elaine Coyle - Chairperson, Adele Heaveron - Treasurer and Leona Mullan - Playgroup leader. ## **Objectives and activities** The group is established to promote play based learning environments for all children (hereinafter referred to as the beneficiaries) of the Dungiven and its surrounding environs in Country Derry (hereinafter called the area of benefit). Without distinction of age, gender, martial status, disability, sexual orientation, nationality, ethnic identity, political or religious opinion, by associating the statutory authorities, community and voluntary organisations and the inhabitants in a common effort to advance education, and in particular to advance the education of the beneficiaries by the provision of safe and satisfying group play, with the right of parents/careers to take responsibility for and to become involved in the activities of the group and to promote the preservation of health of the beneficiaries and to support the values and prinicples of Early Years. Page 3 ## **Achievement and performance** Roundabout Playgroup promotes play based learning environments for all pre-school children. All children accepted regardless of religion, ethnic identity. Staff works hard to plan activities which are educational to advance children's learning. Children enjoy 2.5 hours of play in a safe and secure environment, children also receive a nutritious snack during the session. Parents are fully involved in the group through monthly bulletins, settling in reports and individual conversations to ensure parents are aware of their child's progress. ## **Finanial review** During the year the charity had a net deficit of £7,246. This is shown on page 5 to the accounts. ## **Review of charity's financial position at the year end** As at 30 June 2023 the charity had total charity funds of £8,246 The trustees' annual report was approved on 18th April 2024 and signed on behalf of the board of trustees by: Elaine Coyle Chairperson Page 3 ## **ROUNDABOUT PLAYGROUP** ## **Independent examiner's report to the charity trustees of Roundabout Playgroup** I report on the financial statements for year ended 30 June 2023, which are set out on pages 4 to 6. ## **Respective Responsibilities of charity trustees and examiner** As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: - l examine the accounts under section 65 of the Charities Act - follow the procedure laid down in the general Directions given by the Charity Commission for Northern - l Ireland under section 65(9)(b) of the Charities Act - l state whether particular matters have come to my attention. I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. That accounting records were not kept in accordance with section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. ______________________ **PFS Accountants and Auditors Ltd Chartered Certified Accountants 122 Main Street Dungiven Co Derry BT47 4LG Date :** _______________________ Page 4 ## **ROUNDABOUT PLAYGROUP** ## **STATEMENT OF RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30TH JUNE 2023** |**Notes**
**Receipts**
Education Authority
Fundraising
**4**
**Payments**
Salaries
Rent, Heat and Light
Insurance
Telephone
Professional fees
Building maintenance
Resources and equipment
Gifts/Christmas
Prizes
Early Years
Cleaning and consumables
Bus hire
Trips
Staff training
Bank charges
Sundry
**Payments for assets**
**Total Payments**
**(Deficit) / Surplus for the year**
**Reconciliation 30 June 2023**
Cash at bank & in hand 30 June 2022
Surplus/ (deficit) this year end
Cash at bank & in hand 30 June 2023|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Total 2023**
**£**
**£**
**£**
39,152
39,152
148
148| |---|---| ||39,300
-
39,300| ||26,677
26,677
2,364
2,364
472
472
749
749
78
78
1,786
1,786
8,261
8,261
-
-
1,129
1,129
1,530
1,530
680
680
327
327
893
893
112
112
1,487
1,487| ||46,546
-
46,546
-
-
-| ||46,546
-
46,546| ||| ||(7,246)
-
(7,246)| ||15,492
-
15,492
(7,246)
(7,246)| ||8,246
-
8,246| Page 5 ## **ROUNDABOUT PLAYGROUP** ## **STATEMENT OF FINANCIAL POSITION FOR THE YEAR ENDED 30TH JUNE 2023** |**Current assets**
Cash at bank and in hand
**Net current assets**
**Net assets**
**Funds of the charity**
Unrestricted funds
**Total charity funds**|**8,246**
**8,246**
**8,246**
**8,246**
**8,246**
**8,246**
**£**
**2023**|**8,246**
**8,246**
**8,246**
**8,246**
**8,246**
**8,246**
**£**
**2023**|15,492
15,492
15,492
15,492
15,492
15,492
£
2022|15,492
15,492
15,492
15,492
15,492
15,492
£
2022| |---|---|---|---|---| ||**8,246**||15,492|| |||||| |||**8,246**||15,492| |||**8,246**||15,492| |||**8,246**||15,492| These financial statements accounts were approved by the board of trustees and authorised for issue on 18th April 2024, and are signed on behalf of the board by: Elaine Coyle Chairperson Adele Heaveron Treasurer Page 6 ## **ROUNDABOUT PLAYGROUP** ## **NOTES TO THE FINANCIAL STATEMENTS ACCOUNTS** ## **FOR THE YEAR ENDED 30TH JUNE 2023** ## **1 General information** The charity is a registered charity in Northern Ireland and is unincorporated. The address of the principal office is 8 Beech Road, Gortnaghey, Dungiven, Co Derry. ## **2 Statement of compliance** These financial statements accounts have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act (Northern Ireland) 2008. ## **3 Accounting policies** ## **Basis of preparation** The financial statements accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure The financial statements accounts are prepared in sterling, which is the functional currency of the entity. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **4 Fundraising** **----- Start of picture text -----**
2023
£
Draw 148
Total Fundraising 148
**----- End of picture text -----**
## **5 Taxation** Rounabout Playgroup is registered as a charity for tax purposes with HM Revenue and accordingly is exempt from taxation. Page 7