2023-12-31-accounts - Clady Tiny Tots

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Clady Tiny Tots Accounts 31 December 2023

Clady Tiny Tots References and administrative details for the year ended 31 December 2023

Address 88 Cladymore Road Mowhan Armagh BT60 2EP Trustees Majella Crumy Elaine Cunningham Accountants: RPB Chartered Accountants 22 St. Colman's Park Newry BT34 2BX

Clady Tiny Tots Trustee Report for the year ended 31 December 2023

General Responsibilities

The trustees are responsible for preparing the financial statements in accordance with applicable Northern Ireland and United Kingdom law and generally accepted accounting practices including the accounting standards issued by the Accounting Standards Board and published by Chartered Accountants Ireland.

Accounting standards require the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the branch and the surplus or deficit of the branch for that period.

The trustees are responsible for keeping proper books of account which disclose with reasonable accuracy at any time the financial position of the branch and to enable them to ensure that the financial statements are prepared in accordance with accounting standards generally accepted and with statute comprising relevant Northern Ireland Orders. They are also responsible for safeguarding the assets of the branch and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Trustees’ declaration on unaudited financial statements

In relation to the financial statements laid out on pages 5 and 6.

The trustees approve these financial statements and confirm that they are responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the branch will continue to operate.

The trustees confirm that they have made available to RPB Chartered Accountants, all the accounting records and provided all the information, books, or documents, necessary for the compilation of the financial statements.

The trustees confirm that to the best of their knowledge and belief, the accounting records reflect all the transactions for the year ended 31 December 2023.

Signed on behalf of the trustees of the branch:

Majella Crummy Chairperson

13 June 2024

Clady Tiny Tots Independent Examiners Report for the year ended 31 December 2023

Respective Responsibilities of Trustees and Examiner

The charity’s officers are responsible for the preparation of the accounts. The officers consider that an audit is not required for this period and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts;
to follow the procedures laid down in the general Directions given by terms of our engagement; and
to state whether particular matters have come to my attention.

Basis of Independent Examiners Report

My examination was carried out in accordance with the general Directions given by the terms of my engagement. An examination includes a review of the accounting records kept by the branch and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the officers concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiners Statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

RPB Chartered Accountants Independent examiner 22 St. Colman’s Park Newry BT34 2BX

Clady Tiny Tots Profit and Loss Account for the year ended 31 December 2023

Income Fees Expenses Wages, salaries and other staff costs Car, van and travel expenses Rent, rates, power and insurance costs Repairs and renewals of property and equipment Telephone, fax, stationery and other office costs Advertising and business entertainment costs Bank, credit card and other finance charges Accountancy, legal and other professional fees Other business expenses Deficit for the year	2023 £ 74,538 64,258 9 5,604 220 4,364 60 274 600 9,031 84,420 (9,882)	2022 £ 86,212 71,116 6 4,667 806 6,235 60 134 624 7,009 90,657 (4,445)

Clady Tiny Tots Balance Sheet as at 31 December 2023

Notes Fixed assets Equipment, machinery and motor vehicles 3 Current assets Bank/building society balances Cash in hand Other current assets and prepayments Current liabilities Other liabilities and accruals Net current assets Net assets Capital account Balance at start of period Deficit for the year	10,309 45 - 10,354 -	2023 £ 43,446 10,354 53,800 63,682 (9,882) 53,800	17,917 3 2,317 20,237 1	2022 £ 43,446 20,236 63,682 68,127 (4,445) 63,682

Clady Tiny Tots Notes to the Accounts for the year ended 31 December 2023

1 Accounting basis

The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.

2 Income & Expenses account analysis

Income Fees Afternoon Fees EA Belfast Grant Early Years CRSF Easy Fundraising Grant -climbing frame Irish Stew Fundraiser Milk Money Pathway Fund Recycling School trip SHSCT Smarties Fundraiser Staff teas Sponsored Cycle Support Worker Fund Xmas Raffle Wages, salaries and other staff costs Wages and salaries Pensions Staff training and welfare Car, van and travel expenses Travel and subsistence Rent, rates, power and insurance costs Rates Heating Electricity Property insurance Repairs and renewals of property and equipment Repairs and maintenance Telephone, fax, stationery and other office costs Telephone and internet	2023 £ 6,132 2,985 49,619 - 135 1,500 - 371 6,728 787 630 - 304 245 876 3,805 421 74,538 59,998 4,233 27 64,258 9 536 1,677 600 2,791 5,604 220 3,065	2022 £ 5,363 3,421 58,631 2,229 98 2,065 350 335 10,000 470 538 420 325 145 - 320 1,502 86,212 66,994 4,122 - 71,116 6 473 539 1,022 2,633 4,667 806 2,611

Clady Tiny Tots Notes to the Accounts for the year ended 31 December 2023

Stationery and printing Equipment expensed Software Advertising and business entertainment costs Advertising and PR Bank, credit card and other finance charges Bank charges Accountancy, legal and other professional fees Accountants fees Other Nursery expenses Access NI Subscriptions Early Years Groceries GRTL Hope Resources PAT Test Resources School trip Expenses Tada Grant Other expenses	1,119 100 80 4,364 60 274 600 - 94 1,771 3,394 429 - 208 316 658 2,140 21 9,031	469 2,905 250 6,235 60 134 624 48 - 1,651 3,768 212 442 205 295 388 - - 7,009

Clady Tiny Tots Notes to the Accounts for the year ended 31 December 2023

3 Plant, machinery and motor vehicles Cost At 1 January 2023 At 31 December 2023 Depreciation At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022	Spare £ 43,446 43,446 - 43,446 43,446