**Company Registration Number: NI052242 Charity Number: 104907** 

**Jack and Jill Community Playgroup (A company limited by guarantee, not having a share capital) Annual Report and Unaudited Financial Statements** 

**for the financial year ended 31 July 2023** 



## **Jack and Jill Community Playgroup (A company limited by guarantee, not having a share capital) CONTENTS** 

||**Page**|
|---|---|
|Reference and Administrative Information|3|
|Directors' Annual Report|4|
|Statement of Directors' Responsibilities|5|
|Accountants' Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 - 13|
|Supplementary Information relating to the Financial Statements|15|



**2** 



**Jack and Jill Community Playgroup (A company limited by guarantee, not having a share capital) REFERENCE AND ADMINISTRATIVE INFORMATION** 

## **Directors** 

## **Company Secretary** 

## **Charity Number in Northern Ireland** 

**Company Registration Number** 

**Registered Office** 

## **Principal Address** 

## **Accountants** 

Sarah McCullagh Donna Nicholas (Resigned 30 September 2022) Linda Sayers (Resigned 30 September 2022) Bronagh Kearney (Appointed 30 September 2022) 

Oonagh McGurk (Appointed 1 October 2022) Donna Nicholas (Resigned 30 September 2022) 

104907 

NI052242 

17 Dergbrough Road Plumbridge Omagh Co Tyrone 

17 Dergbrough Road Plumbridge Omagh Co Tyrone BT79 8EF Northern Ireland 

Abac Abbey House 12 Abbey Street Omagh Co Tyrone BT78 1BZ 

**3** 



## **Jack and Jill Community Playgroup (A company limited by guarantee, not having a share capital) DIRECTORS' ANNUAL REPORT** 

for the financial year ended 31 July 2023 

The directors present their Directors' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 July 2023. 

The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

The Directors' Report contains the information required to be provided in the Directors' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The directors of the company are also charity trustees for the purpose of charity law and under the company's constitution are known as members of the board of trustees. 

The company is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006  and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements. 

## **Financial Results** 

At the end of the financial year the company has assets of £76,030 (2022 - £82,613) and liabilities of £2,460 (2022 - £1,449). The net assets of the company have decreased by £(7,594). 

## **Directors** 

The directors who served throughout the financial year, except as noted, were as follows: 

Sarah McCullagh Donna Nicholas (Resigned 30 September 2022) Linda Sayers (Resigned 30 September 2022) Bronagh Kearney (Appointed 30 September 2022) 

In accordance with the Constitution, the directors retire by rotation and, being eligible, offer themselves for re-election. 

The secretaries who served during the financial year were: 

Oonagh McGurk (Appointed 1 October 2022) Donna Nicholas (Resigned 30 September 2022) 

## **Compliance with Sector-Wide Legislation and Standards** 

The company engages pro-actively with legislation, standards and codes which are developed for the sector. Jack and Jill Community Playgroup subscribes to and is compliant with the following: 

- The Companies Act 2006 

- The Charities SORP (FRS 102) 

## **Approved by the Board of Directors on 22 July 2024 and signed on its behalf by:** 


## **________________________________Sarah McCullagh Director** 

**4** 



## **Jack and Jill Community Playgroup** 

## **(A company limited by guarantee, not having a share capital) STATEMENT OF DIRECTORS' RESPONSIBILITIES** 

for the financial year ended 31 July 2023 

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations. 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. 

In preparing these financial statements, the directors are required to: 

- select suitable accounting policies and apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in operation. 

The directors confirm that they have complied with the above requirements in preparing the financial statements. 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **Approved by the Board of Directors on 22 July 2024 and signed on its behalf by:** 


**________________________________Sarah McCullagh Director** 

**5** 



Jack and Jill Community Playgroup
(A wmpany limited by guarantee. not having a sharo capltal)
ACCOUNTANTS. REPORT
to the Board of Directors on the unaudited financial statements of Jack and Jill
Community Playgroup for the financial year ended 31 July 2023
In accordance Mrith our engagement letter and in order to assist you to fulfil your duties under the Companies Act
2006. we have prepared for your approval the financial statements of the Company for the financial year ended 31
July 2023 which comprise the Statement of Financial Adiwttes {incorporating an Income and Expenditure Account),
the Balan￿ Sheet and notes from the Ci)mpaws accounlin9 re￿rdS and from information and explanations you
have given to us.
This report is made solely to the Board of Direclors of Jack and Jill Community Playgroup. as a body. in accordance
with the terms of our engagemenL Our work has been und8rtsk6n soiely to prepare for your approval the financial
statements of Jack and Jill Communty Playgroup and state those matters that we have agreed to state to the Boar(I
of Directo￿ of Jack and Jill Communty Playgroup, as a body. in this report in accordance with the guidance of
Chartered Accountsnts Ireland. To fullest extent pe￿itted by law. we do not a¢￿pt or assume responsibility to
anyone other than Jad< and Jill Communty Playgr(xJp and its Board Df DiTectOTS. as a tx)dy, for our work or for this
reporL
We have carried out this ongagement in accordance with guiTJance issued by Chartered Accountsnts Iretand and
have complied w41h the 9thical guidan￿ laid dovm by Chartered Ac¢ountsnts Ireland relating to memtjers undertaking
the compilation of financial statements.
It is your duty to ensure that Jack and Jill Communty P￿grDUp has kept adequate a(xJJnting records and io
++*
pr8p8r8 Statutory friancial statements that give a true and fair ￿eW of the assets. liabilitres, financral position and
deficit of Jack and Jill Community Playgroup. You consider that Jack and Jill Communty Playgroup is exempt from
the statutory audit requirement for the financial year.
We have not been InStA￿ to out an audit or a revivN of Ihe finan(ial Statem￿ of Jack and Jill Communty
Playgroup. For this reason, we have not veiified the accuracy or completeness of the acc(Junting records or
information and explanations you have given to us arKI wé do not therefore, express any opinion on Ihe statutory
financial statem￿.
ABAC
Abbey House
12 Abbey Street
Omagh
Co Tyrone
BTT8 1 BZ
22 July 2024

## **Jack and Jill Community Playgroup (A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES** 

## **(Incorporating an Income and Expenditure Account)** 

for the financial year ended 31 July 2023 

|||**Unrestricted**|**Total**|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|Funds|Funds|Funds|
|||**2023**|**2023**|2022|2022|2022|
||**Notes**|**£**|**£**|£|£|£|
|**Incoming Resources**|||||||
|Charitable activities|**3.1**|**37,541**|**37,541**|43,435|-|43,435|
|Other income|**3.2**|**238**|**238**|28|-|28|
|||───────|───────|───────|───────|───────|
|**Total incoming resources**||**37,779**|**37,779**|43,463|-|43,463|
|||───────|───────|───────|───────|───────|
|**Resources Expended**|||||||
|Charitable activities|**4.1**|**45,358**|**45,358**|46,570|-|46,570|
|Other expenditure|**4.2**|**15**|**15**|-|-|-|
|||───────|───────|───────|───────|───────|
|**Total Resources Expended**||**45,373**|**45,373**|46,570|-|46,570|
|||───────|───────|───────|───────|───────|
|**Net incoming/outgoing resources**||**(7,594)**|**(7,594)**|(3,107)|-|(3,107)|
|**before transfers**|||||||
|Gross transfers between funds||**-**|**-**|-|-|-|
|||───────|───────|───────|───────|───────|
|**Net movement in funds for the financial**||**(7,594)**|**(7,594)**|(3,107)|-|(3,107)|
|**year**|||||||
|**Reconciliation of funds:**|||||||
|Total funds beginning of the year|**12**|**81,164**|**81,164**|78,548|5,723|84,271|
|||───────|───────|───────|───────|───────|
|**Total funds at the end of the year**||**73,570**|**73,570**|75,441|5,723|81,164|
|||═══════|═══════|═══════|═══════|═══════|



The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities. 

The notes on pages 9 to 13 form part of the financial statements 

**7** 



## **Jack and Jill Community Playgroup** 

## **(A company limited by guarantee, not having a share capital) Company Number: NI052242 BALANCE SHEET** 

as at 31 July 2023 

|||**2023**|2022|
|---|---|---|---|
||**Notes**|**£**|£|
|**Fixed Assets**||||
|Tangible assets|**9**|**27,282**|29,432|
|||───────|───────|
|**Current Assets**||||
|Cash at bank and in hand||**48,748**|53,181|
|||───────|───────|
|**Creditors: Amounts falling due within one year**|**10**|**(2,460)**|(1,449)|
|||───────|───────|
|**Net Current Assets**||**46,288**|51,732|
|||───────|───────|
|**Total Assets less Current Liabilities**||**73,570**|81,164|
|||═══════|═══════|
|**Funds**||||
|Restricted trust funds||**-**|5,723|
|General fund (unrestricted)||**73,570**|75,441|
|||───────|───────|
|**Total funds**|**12**|**73,570**|81,164|
|||═══════|═══════|



These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. 

For the financial year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476. 

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006. 

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. 

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard. 

## **Approved by the Board of Directors and authorised for issue on 22 July 2024 and signed on its behalf by** 


## **________________________________Sarah McCullagh Director** 

The notes on pages 9 to 13 form part of the financial statements 

**8** 



**Jack and Jill Community Playgroup (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS** 

for the financial year ended 31 July 2023 

## **1. GENERAL INFORMATION** 

Jack and Jill Community Playgroup is a company limited by guarantee incorporated in Northern Ireland. The registered office of the company is 17 Dergbrough Road, Plumbridge, Omagh, Co Tyrone which is also the principal place of business of the company The financial statements have been presented in Pound (£) which is also the functional currency of the company. 

## **2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** 

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements. 

## **Basis of preparation** 

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard. 

As permitted by the Companies Act 2006, the company has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. 

## **Statement of compliance** 

The financial statements of the company for the financial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard. 

## **Incoming Resources** 

Voluntary income or capital is included in the Statement of Financial Activities when the company is legally entitled to it, its financial value can be quantified with reasonable certainty and there is reasonable certainty of its ultimate receipt. Entitlement to legacies is considered established when the company has been notified of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until earned. Grants for activities are recognised as income when the related conditions for legal entitlement have been met. All other income is accounted for on an accruals basis. 

## **Resources Expended** 

All resources expended are accounted for on an accruals basis. Charitable activities include costs of services and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned pro-rata to the staffing of the relevant service. Finance, HR, IT and administrative staff costs are directly attributable to individual activities by objective. Governance costs are those associated with constitutional and statutory requirements. 

## **Tangible fixed assets and depreciation** 

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows: 

- Land and buildings freehold 4% Straight line - Fixtures, fittings and equipment 20% Reducing Balance 

**9** 



continued 

## **Jack and Jill Community Playgroup (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS** 

for the financial year ended 31 July 2023 

## **Taxation and deferred taxation** 

No current or deferred taxation arises as the company has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred. 

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable income and its results as stated in the financial statements. 

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 

|**3.**|**INCOME**||||||
|---|---|---|---|---|---|---|
|**3.1**|**CHARITABLE ACTIVITIES**||**Unrestricted**|**Restricted**|**2023**|2022|
||||**Funds**|**Funds**|||
||||**£**|**£**|**£**|£|
||**Grants from governments and other co-funders:**||||||
||WELB||**28,628**|**-**|**28,628**|34,017|
||Fundraising Activities||**2,444**|**-**|**2,444**|1,365|
||Fees||**1,802**|**-**|**1,802**|2,288|
||Outings||**110**|**-**|**110**|47|
||Education Authority||**4,557**|**-**|**4,557**|5,718|
||||───────|───────|───────|───────|
||||**37,541**|**-**|**37,541**|43,435|
||||═══════|═══════|═══════|═══════|
|**3.2**|**OTHER INCOME**||**Unrestricted**|**Restricted**|**2023**|2022|
||||**Funds**|**Funds**|||
||||**£**|**£**|**£**|£|
||Bank Interest||**238**|**-**|**238**|28|
||||═══════|═══════|═══════|═══════|
|**4.**|**EXPENDITURE**||||||
|**4.1**|**CHARITABLE ACTIVITIES**|**Direct**|**Other**|**Support**|**2023**|2022|
|||**Costs**|**Costs**|**Costs**|||
|||**£**|**£**|**£**|**£**|£|
||Outings and Travel Expenses|**566**|**-**|**-**|**566**|82|
||Small Equipment|**4,375**|**-**|**-**|**4,375**|3,004|
||Early Years/ NIPPA Consultancy|**1,239**|**-**|**-**|**1,239**|1,333|
||Fees||||||
||General Expenses|**965**|**-**|**-**|**965**|848|
||Repairs and Maintenance|**1,188**|**-**|**-**|**1,188**|1,597|
||Accountancy|**2,327**|**-**|**-**|**2,327**|1,260|
||Wages and Salaries|**25,982**|**-**|**-**|**25,982**|30,372|
||Milk & Provisions|**1,323**|**-**|**-**|**1,323**|1,078|
||Insurance|**1,893**|**-**|**-**|**1,893**|2,352|
||Depreciation|**-**|**2,150**|**-**|**2,150**|2,400|
||Staff Training|**110**|**-**|**-**|**110**|30|
||Telephone|**891**|**-**|**-**|**891**|626|
||Rent and Heating|**1,352**|**-**|**-**|**1,352**|1,183|
||Staff Pension Costs|**333**|**-**|**-**|**333**|140|
||Printing, Postage and Stationery|**664**|**-**|**-**|**664**|265|
|||───────|───────|───────|───────|───────|
|||**43,208**|**2,150**|**-**|**45,358**|46,570|
|||═══════|═══════|═══════|═══════|═══════|



**10** 



continued 

## **Jack and Jill Community Playgroup** 

## **(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS** 

for the financial year ended 31 July 2023 

|**4.2**|**OTHER EXPENDITURE**|**Direct**|**Other**|**Support**|**2023**|2022|
|---|---|---|---|---|---|---|
|||**Costs**|**Costs**|**Costs**|||
|||**£**|**£**|**£**|**£**|£|
||Other expenditure|**-**|**15**|**-**|**15**|-|
|||═══════|═══════|═══════|═══════|═══════|
|**5.**|**NET INCOMING RESOURCES**||||**2023**|2022|
||||||**£**|£|
||**Net Incoming Resources are stated**|**after charging/(crediting):**|||||
||Depreciation of tangible assets||||**2,150**|2,400|
||||||═══════|═══════|
|**6.**|**INVESTMENT AND OTHER INCOME**||||**2023**|2022|
||||||**£**|£|
||Bank interest||||**274**|53|
||||||═══════|═══════|
|**7.**|**INTEREST PAYABLE AND SIMILAR**|**CHARGES**|||**2023**|2022|
||||||**£**|£|
||On bank loans and overdrafts||||**15**|25|
||||||═══════|═══════|



## **8. EMPLOYEES AND REMUNERATION** 

## **Number of employees** 

The average number of persons employed (including executive directors) during the financial year was as follows: 

||**2023**|2022|
|---|---|---|
||**Number**|Number|
|Employees|**3**|4|
||═══════|═══════|
|The staff costs comprise:|**2023**|2022|
||**£**|£|
|Wages and salaries|**25,982**|30,252|
|Pension costs|**333**|323|
||───────|───────|
||**26,315**|30,575|
||═══════|═══════|



No employee of the charitable company received total employee benefits in excess of £60,000. 

**11** 



continued 

## **Jack and Jill Community Playgroup** 

## **(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS** 

for the financial year ended 31 July 2023 

|**9.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|||**Land and**|**Fixtures,**|**Total**|
|||**buildings**|**fittings and**||
|||**freehold**|**equipment**||
|||**£**|**£**|**£**|
||**Cost**||||
||At 31 July 2023|28,808|11,205|40,013|
|||───────|───────|───────|
||**Depreciation**||||
||At 1 August 2022|4,367|6,214|10,581|
||Charge for the financial year|1,152|998|2,150|
|||───────|───────|───────|
||At 31 July 2023|5,519|7,212|12,731|
|||───────|───────|───────|
||**Net book value**||||
||At 31 July 2023|**23,289**|**3,993**|**27,282**|
|||═══════|═══════|═══════|
||At 31 July 2022|24,441|4,991|29,432|
|||═══════|═══════|═══════|
|**10.**|**CREDITORS**||**2023**|2022|
||**Amounts falling due within one year**||**£**|£|
||Trade creditors||**1,193**|-|
||Taxation and social security costs||**452**|651|
||Accruals and deferred income:||||
||Pension accrual||**205**|217|
||Other accruals||**610**|581|
||||───────|───────|
||||**2,460**|1,449|
||||═══════|═══════|
|**11.**|**RESERVES**||||
||||**2023**|2022|
||||**£**|£|
||At the beginning of the year||**81,164**|84,271|
||Deficit for the financial year||**(7,594)**|(3,107)|
||||───────|───────|
||At the end of the year||**73,570**|81,164|
||||═══════|═══════|
|**12.**|**FUNDS**||||
|**12.1**|**RECONCILIATION OF MOVEMENT IN FUNDS**||**Unrestricted**|**Total**|
||||**Funds**|**Funds**|
||||**£**|£|
||At 1 August 2021||78,548|84,271|
||Movement during the financial year||(3,107)|(3,107)|
||||───────|───────|
||At 31 July 2022||81,164|81,164|
||Movement during the financial year||(7,594)|(7,594)|
||||───────|───────|
||At 31 July 2023||**73,570**|**73,570**|
||||═══════|═══════|



**12** 



continued 

## **Jack and Jill Community Playgroup (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS** 

for the financial year ended 31 July 2023 

|**12.2**|**ANALYSIS OF MOVEMENTS ON FUNDS**|**ANALYSIS OF MOVEMENTS ON FUNDS**|||||
|---|---|---|---|---|---|---|
|||**Balance**|**Income **|**Expenditure**|**Transfers**|**Balance**|
|||**1 August**|||**between**|**31 July**|
|||**2022**|||**funds**|**2023**|
|||**£**|**£**|**£**|**£**|**£**|
||**Unrestricted funds**||||||
||Unrestricted|81,164|37,815|45,409|-|73,570|
|||───────|───────|───────|───────|───────|
||**Total funds**|**81,164**|**37,815**|**45,409**|**-**|**73,570**|
|||═══════|═══════|═══════|═══════|═══════|
|**12.3**|**ANALYSIS OF NET ASSETS BY FUND**||||||
||||**Fixed**|**Current**|**Current**|**Total**|
||||**assets**|**assets**|**liabilities**||
||||**- charity use**||||
||||**£**|**£**|**£**|**£**|
||Unrestricted general funds||27,282|48,748|**(2,460)**|73,570|
||||───────|───────|───────|───────|
||||**27,282**|**48,748**|**(2,460)**|**73,570**|
||||═══════|═══════|═══════|═══════|



## **13. STATUS** 

The company is limited by guarantee not having a share capital. 

The liability of the members is limited. 

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1. 

## **14. DIRECTORS' REMUNERATION** 

The directors received no emoluments during the year and two directors were reimbursed for expenses incurred. These expenses are included in the Profit & Loss Account as follows; 

Printing, postage and stationery £409, Small equipment £2,872, Phone £274, Milk & Provisions £75, Training £78 and General £424 . 

## **15. RELATED PARTY TRANSACTIONS** 

There were no related party transactions during the year. 

## **16. POST-BALANCE SHEET EVENTS** 

There have been no significant events affecting the Charity since the financial year-end. 

**13** 



## **JACK AND JILL COMMUNITY PLAYGROUP** 

**(A company limited by guarantee, not having a share capital)** 

## **SUPPLEMENTARY INFORMATION** 

## **RELATING TO THE FINANCIAL STATEMENTS** 

**FOR THE FINANCIAL YEAR ENDED 31 JULY 2023** 

**14** 



## **Jack and Jill Community Playgroup** 

## **(A company limited by guarantee, not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS** 

Operating Statement for the financial year ended 31 July 2023 

||**2023**|2022|
|---|---|---|
||**£**|£|
|**Income**|**37,541**|43,435|
||───────|───────|
|**Expenses**|||
|Wages and salaries|**25,982**|30,252|
|Staff defined contribution pension costs|**333**|323|
|Staff training|**110**|30|
|Rent and Heating|**1,352**|1,183|
|Rates|**-**|90|
|Insurance|**1,893**|2,352|
|Repairs and maintenance|**1,188**|1,597|
|Printing, postage and stationery|**664**|265|
|Telephone|**891**|626|
|Small Equipment|**4,375**|3,004|
|Outings & Travel expenses|**566**|82|
|Early Years/NIPPA Consultancy Fees|**1,239**|1,333|
|Accountancy|**2,327**|1,260|
|Bank charges|**36**|-|
|General expenses|**965**|695|
|Milk & Provisions|**1,323**|1,078|
|Depreciation|**2,150**|2,400|
||───────|───────|
||**45,394**|46,570|
||───────|───────|
|**Finance**|||
|Other interest|**15**|25|
||───────|───────|
|**Miscellaneous income**|||
|Bank interest|**274**|53|
||───────|───────|
|**Net deficit**|**(7,594)**|(3,107)|
||═══════|═══════|



The supplementary information does not form part of the  financial statements 

**15**