Chartty Roglstratlon Number: 105098 Mill Strand Children's Centre Report and Accounts for the Year End: 31 March 2024
Mlll Strand Chlldren's Centre Report and Accounts for the Year End: 31 March 2024 Contents Page Independent Examiner's Report Fund Statements:_ Receipts & Payments Account Statement of Assets & Liabillties Notes to the accounts
Mlll Strand Children's Centre Independent examiner's report for the year ended 31 March 2024 Independent examiner's report to the Trustees of Mlll Strand Children's Centre I report on the financial statements of the Charity for the year ended 31 March 2024. Respertive responsibilltie5 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 Charity Commission for Northern Ireland under section 6519){b} 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 6519llbl of the Charities Act. My examination included a review of the accounting records kept by the Charity and comparison of the financial statements presented with those records. It a550 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's Statement I have completed by examination and have no matter has come to my attentlon, which gives me cause to believe: (l} 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; (3} that the financial statements do not Comply with the accounting requirements of the Charities Act., (4} that there is further information needed for a proper understanding of the flnanci31 Statements to be reached. Jonathan R Bethel FCA Miscampbell & Co 6 Annadale Avenue, Belfast, BT7 3JH Date: 29 January 2025
Mlll Strznd aTrMdren'5 Centre Statement ofRec•lpts & P4yn•nts lorV••rEndgd: 31 March 2014 CUrrertYT Unrestrfcted Futtds 2024 CuTh•nt Year RestrlLted Funds 2024 cnt Year Totsl Funds 2024 PrlorY•ar Tffjal Funds 2023 RECEIPTS In from Charftsble Artmty Prlmtrry Purpose & Anclllury Trudlng Chlldren's Ce*tre Extr4 rcular actmtles 117.249 6,053 117.249 6,053 102.132 8,333 PAYMENTS Salar5e5 and We$ Admln15tratlon costs Pupll equlpment and materfals Extra curri¢ulai a¢tNitles Malntenance & repalr5 Atcountancy fees Legal and Profe$slonal Fees Training cDst5 Bank fees Sub5Crtptions Sundry expen5e5 82,713 17,485 82,713 17,485 2.005 3.800 78 870 75,137 17,860 2.526 4,617 78 870 420 298 53 1,400 1,347 50 817 817 lo77 104341 Surplu51 ID2fidtl fwthe Year IsJos 6.123 P3Ee2
Mlll Strand ChlFdren's Centr• Statsment of Assets & Llablllties for Year Ended: Jl-Mar-24 FUNDS RECONauATION Current Year Unrestrlrted Funds 2024 Current Year Restrlrted Funds 2024 Current Year Total Funds 2024 Prfor Yeor Total Funds 2023 Total Funds brought forward Surplus l Deflclt thls Year: Totsl Funds carrled forward 16,718 15.305 32,023 16.718 15.505 32,023 10,595 6.123 16.718 Bank & Cash Balances Bank of Ireland Current Account 40,221 16,718 40,221 16,718 Uabllllles IUnre5trScted Fund} 8,198 TOTAL NET ASSEfs I ILIABILrriES) 32,023 16.718 Thls report was approved by the Trustees on ...... and signed on their behalf by: Mr Callum Hannlgan Trustee Page 3
Mlll Strand Chlldr•n'8 C•ntr• Notes to the Attounts for the year ended 31 March 2024 l Accounllng pollcles Pollcle5 relutlng to theprodurtlon oAthe accounts Basls ol PrlatIOn and acfountlng conventlon The Accounts have been prepared on the recelpts and payments basis, and under the historical cost onvention in accordance wlth The Charfties (Account5 and Reports) Regulatlons (Northem Ireland) 2015 whlch are applicable to the financial years of registered charltles beginning on or after l January 2016 or thelr date of re8lStration wlth The Charity Commission for Northern Ireland. Golng Concem The charitable actiwtie5 a entIlY dependent on contlnulng grant aid and voluntary donations as well as tradlng revenue5. As a consequence, the going concem basls Is dependent on the future flow of these uncertain funding stream5. Actordlngly. the Trustees. after revlewing the financial foreeasts for future perlods. are satlsfled that, at the time of approving the finandal statements, It 15 appropriate to adopt the golng concern basis In preparlng the flnancial statements. Other than these matters, the Trustees are not aware of any materlal uncertalnljes about the charity'5 abillty to contlnue as a golng concern. Fund Auourrtlng Unrestrlrted funds are available for use at the discretlon of the trustees in furtherance of the general objectives of the charlty. Restritted funds are subjected to restrictions on their expendItU Smposed by the donor or through the term5 of an appeal or as Implled by law. Uabllltyto tsM&tlon The Trustees consider that the charity satlsfSes the test5 set out in Paragraph I Schedule 6 of the Flnance Act 2010 for UK corporation tax purpose5. Accordingly, the Charlty is potentlally exempt from taxatlon In respect of income or capital gains received. The charlty Is not reg15tered for VAT and accordin8ly. all their expendlture is Incluslve of VAT Incurred. Wlndlng up or d155olutlon of the charlty If upon windln8 up or dissolutson of the charlty there remaln any a55ets. after the satlsfactlon of all debts and Ilabilitles, the assets represented by the accumulated fund shall be transferred to some other charitable bodv or bodie5 havin8 51milar objects to the charity. DebtNs and Credlttxs re1Vable/ poyable wlthln one year. Debtors and creditors with no stated interest rate and recelvable or payable within one year a recorded at transactlon prlce. Any1055e5 arisin8 from Impalmient are reco8nlsed in expenditure. I Credltors: Amounts falllng due wlthin oneyear 2024 2023 Mlll Strand School 8,198 8,198