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 1 **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 2 **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 3 ## **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)| |---|---|---| 4 ## **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| |---|---|---|---|---| 5 **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| |---|---|---| 6 ## **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| |---|---|---| 7 ## **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| |---|---| 8