Charity Registration Number:
105098
Mill Strand Children's Centre
Report and Accounts for the Year End:
31 March 2023

Mill Strand Children's Centre
Report and Accounts for the Year End: 31 March 2023
Contents
Page
Independent Examiner's Report
Fund Statements:_
Receipts & Payments Account
Statement of Assets & Liabilities
Notes to the accounts

Mill Strand Chlldren's Centre
Independent examiner's report for the year ended 31 March 2023
Independent examiner's report to the Trustees of Mill Strand Children's Centre
I report on the financial statements of the Charity for the year ended 31 March 2023.
Respective responsibiltties of Trustees and examiner
As the Charity's Trustees you are responsible for the preparation of the financial
Statements in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to..
examine the financial statements under section 65 of the Charities Act;
follow the procedures laid down in the general Directions given by the Charitv
Commission for Northern Ireland under section 6519llbl of the Act; and
state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity financial statements 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(9llbl of the Charitie5
Act.
My examination included a review of the accounting records kept by the Charity and a
comparison of the financial statements presented with those records. It also includes
consideration of any unusual items or disclosures in the financial statements, 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:
Independent examiner'5 Statement
I have completed by examination and have no matter has come to my attention, which gives
me cause to believe..
111 that accounting records were not kept in accordance with section 63 of the Charities
Act;
12) that the financial statements do not accord with those accounting records.
13) that the financial statements do not comply with the accounting requirements of the
Charities Act:
141 that there 15 further information needed for a proper understanding of the f inancial
statement5 to be reached.
OQ,
Jonathan R Bethel
FCA
Miscampbell & Co
6 Annadale Avenue, Belfast, BT7 3JH
Date.. 24 January 2024

Mlll Strand Chlldren'¥ Contra
Statement of Recelpts & Payments forytar End..
31 March 2023
Current Year
Unrestricted
Funds
2023
Current Year
Restricted
Fund5
1013
CUr￿￿t Year
Total
Fund5
2023
Prlof Y••r
Total
Funds
Z022
RECEIPTS
RECEIPTS
Donations & Legafles
Mi51 Strand Integrated School Ltd
IEF Grant
Milk and Mea15
Covid funding
In from Charitzble Attlvlty
Primirfy Ptsrpose & Ancilltrry Trading
Children's Centre
Extr3 curricular actiwties
2,522
102,132
8,333
102,132
8,333
88,160
2,668
110,465
110,465
93.350
PAYMENTS
Salaries and w3ges
Administration costs
Pupil equipment 3nd materials
Extra curricular activities
Maintenance & repairs
Accountancy fee5
Training cost5
Bank fees
Subscriptions
Sundry expenses
Depreciation
75,137
17,860
2,526
4,617
684
420
298
53
75,137
17,860
2,526
4,617
56,288
16,326
2,355
740
420
298
53
1,400
1,347
685
811
53
426
324
1,347
104.342
IIM.342
78.008
Asset / Investment Purchases
surplus I (Deflcltl for the Year
6,123
6.123
15,342
Pag& 2

Mill Strand Chlldren's Centre
Statement of Assets & Liabilities- Year Ended:
31-Mar-23
FUNDS RECONCILIATION
Current Year
Unrestricted
Funds
2023
Current Year
Restricted
Funds
2023
Current Year
Total
Funds
2023
Prfor Year
Total
Funds
2022
Total Funds brought forward
Surplus l Deficit this Year..
Total Fund5 carried forward
10,595
6,123
16,718
10,595
6.123
16,718
4,747
15,342
10,595
Bank & Cash Balances
Bank of Ireland Current Account
16,718
17,835
16,718
17,835
Other Assets {Unrestricted Fund)
Llabilities (Unrestricted Fundl
7,240
TOTAL NET ASSETS / ILIABILITIESI
16,718
10,595
This report was approved by the Trustees on .
and signed on their behalf bv-
Mr Callum Hannigan
Trustee
Page 3

Mlll Strand Chlldren's Centre
Notes to the Accounts for the year ended 31 March 2023
l Accounting policie5
Policies relotlftg to the produrtion oAthe account5.
Basls of preparation and accounting convention
The Accounts have been prepared on the receipts and payments basi5, and under the historical cost
convention in accordance with The Charities IAccounts and Reports) Regulations INorthern Ireland) 2015
which are applicable to the financial years of registered charities beginning on or after l January 2016 or their
date of registration with The Charity Commission for Northern Ireland.
Golng Concern
The charitable activities are entirely dependent on continuing Brant aid and voluntary donations as well as
trading revenues. As a consequence, the going concern basis is dependent on the future flow of these
uncertain funding streams. Accordingly, the Trustees, after reviewing the financial forecasts for future periods,
are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going
concern basis in preparing the financlal statements. Other than these matters, the Trustees are not aware of
any material uncertainties about the charity's ability to continue as a going concern.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms
of an appeal or as implied by law.
Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph I Schedule 6 of the Finance Act
2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect
of income or capital gains received. The charity is not registered for VAT and accordingly, all their expenditure
is inclusive of VAT incurred.
Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and
liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body
or bodies having similar objects to the charity.
Debtor5 and Credltors receivable / payable within one year.
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at
transaction price. Any105ses arising from impairment are recognised in expenditure.
2 Creditors: Amount5 falling due wlthln one year
2023
2022
Mill Strand School
7,240
7,240
Page 4