Clady Tiny Tots Accounts 31 December 2024 Clady Tiny Tots References aiid administrative details for the Ye￿ ended 31 Deceinber 2024 Address 88 Cladymore Road Mowhan Armagh BT60 2EP Trnstees Majella Crtllny Elaine Cunningliam Accountaiits.. RPB Chartered Accountatits 22 Sl. Colman's Park Newry BT34 2BX Clady Tiny Tots Trustee Report for tlie year ended 31 December 2024 General Responsibilities Th¢ trustees are responsible for preparing the financial statements In a￿ordanCe with applicable Northern IT¢la1￿ and United Kingdom law and generally a¢¢¢pted accounting practices including the accounting standards issued by the Awounting st￿dards Board and published by Chartered Accountants Irelalld. Accounting standards i'equire the trnst¢¢s to prepare fjnancial statements for each fmancial period which give a true and fair view of the state of affatrs of the branch and the surplus or deficit of the branch for that period, The trustees are responsible for keeping proper book8 of a¢couiit which disclose with irasonable awuracy at any time tlie ftnancial position of the branch and to enable them to fflisure that the fmanciaj statements are prepaT¢d in accordance with accounting standards generally accepted and with Sta￿te comprising relevant Northern Ireland Orders. They are also respollsible for safeguarding tlio assots of the branch and for taking reasonable steps for the preveiition and detection of fraud and other irregularities, Trustees, declaration on unaudited flliancial statements In relation to the fmancial statements laid out on pages 5 and 6, The trustees appi'ove these financial staternents and confjrm tknat they are responsible fot thejn, including selecting the appropriate accoiinting policies, applying them consisteiitly and tnaking, on a reasonable and prudent basis, the judgemeT]Is uiiderlyllig them. They have bgen prepared on the going concern basis on the groimds that the branch will ontinue to Iwerate. The trusteos confirni that they bave made available to RPB Chartered Accountants, all the accounting records ana provided all the information, books, or documents. necessary for the conlpilation of the f￿ancial statements. The trustees confinn that to the best of their knowledge and belief, the accounting records reflect all the transactions for the year ended 31 Dec¢mber 2024. Signed OD behalf of the trustees of the branch: Paula Crozier Chairperson 20 August 2025 Clady Tiny Tots Independent Examiners Report for the year ended 31 December 2024 Respective Responsibilities of Trustees and Examiner The charity's officers are responsible for the preparalion of the accounts. The offic,ers 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 subjeot lo 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 stale whether particular m8tlors have come lo my attention. Basls of Independent Examiners Report My examination was carried out in acoordance with the gener31 Directions given by Ihe terms of my engagement. An examination includes a review of the accoLtnting records kept by the branch and a comparison of the accounts presented with those records. It also includ6s considsration 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 2 'lrue and fair view, and the report is limited to those mallers Sel out in the statement below, Independont Examiners Statemenl. In connection with my examination, no matter has come to my attention.. <1) which gives me reasonable cause to believe that in any material respecl the requirements: to keep accounting records., and to prepare accounts which accord with the accounting records, comply with the accounting requirements have not been mel., or (2) to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accoijnts to be reached. RPB Chartered Accountants Independ@nt examiner 22 St. Colman's Park Newry BT34 2BX Clady Tiny Tots Profit and Loss Account for the year ended 31 December 2024 2024 2023 Income Fees 70,279 74,538 Expenses Wages, salaries and other staff costs Car, van and travel expenses Rent, rates, power 2nd insurance costs Repairs and renewals of property ané equipment Telephone, fax, stationery and other office costs Advertising and business entertainment costs Bank, credlt card and other finance charges Accountancy, legal and other professional fees Other business expenses 58,769 60 4,659 632 2,134 208 256 660 7,010 64,258 5,604 220 4,364 60 274 600 9,031 74,388 84,420 Deflclt for the year 4,109 9,882 Clady Tlny Tots Balance Sheet as at 31 December 2024 Notes 2024 2023 Fixed assets Equipment, machinery and motor vehicles 43,446 43,446 Current assets Banklbuilding society balances Cash in hand 8,126 10,309 45 10,354 8,126 Current Ilabllltles Other liabilities and accruals 1,881 Net current assets 6,245 10,354 Net assets 49,691 53,800 Capital account Balance at start of period Deficit for the year 53,800 {4,109) 63,682 (9,882) 49,691 53,800 Clady Tiny Tots Notes to the Accounts for the year ended 31 December 2024 1 Accounting basis The accounts have been compiled on a basis that enables profits to be calculated In accordance with UK Generally Accepted Accounting Praciic8 and that provides sufficient and relevant information to enable the completion of a tax return. 2 Income & Expenses account analysis 2024 2023 Incom8 F8es Afternoon Fees EA Belfasl Grant Easy Fundraising Grant -climbing frame Milk Money Pathway Fund Fiecycling School trip Smarties Fundraiser Staff leas Sponsored Cycle Support Worker Fund Xmas Raffle Small grant scheme Teddybears picnic 6,050 2,034 49,705 159 578 287 8,228 238 525 295 211 472 467 420 468 142 6.132 2,985 49,619 135 1,500 371 6,728 787 630 304 245 876 3,805 421 70,27g 74,538 Wages, salaries and other staff costs W8ges and salaries Pensions Staff training and welfare 54,609 4,160 5g,998 4,233 27 64,258 58,76g Car, van and travel expenses Travel and subsistence 60 Rent, rates, power and Insurance Costs Rates Heating Electricity Propety insurance 555 310 715 3,07g 4,659 536 1,677 600 2,791 5,604 Repairs and r8nawals of property and equipment Repairs and maintenance 632 220 Telephone, fax, stationery and other offic8 Costs Telephone and internet Stationery and printing 1,430 510 3,065 1.119 Clady Tiny Tots Notes to the Accounts for the year ended 31 December 2024 Equipment expensed Software 100 80 4,364 194 Advertising and buslness entertainment costs Advertising and PR Entertaining 60 148 60 60 Bank, credit card and other finance charges Bank charges 256 274 Accountancy, legal and other professional fees Accountants fees e60 600 other Nursery expenses Subscriptions Early Years Groceries GRTL PAT Test Resources School trip Expenses Tada Grant Grants Other expenses 94 1,771 3,394 429 208 316 658 2,140 2,204 2,805 366 208 728 680 21 9,031 7,010 Clady Tiny Tots Notes to the Accounts for the year ended 31 December 2024 3 Plant, machinery and motor vehicles Spare Cost At 1 January 2024 At 31 December 2024 43,44e 43,446 Dopreciation At 31 De￿mber 2024 Net book value At 31 December 2024 43,446 43,446 At 31 December 2023