Charity Registration Number: 105098 ## Mill Strand Children's Centre Report and Accounts for the Year End: 31 March 2025 ## Mill Strand Children's Centre ## Report and Accounts for the Year End: 31 March 2025 ## Contents ||Page|| |---|---|---| |Independent Examiner's Report||1| |Fund Statements:-||| |Receipts & Payments Account||2| |Statement ofAssets & Liabilities||3| |Notestotheaccounts||4| ## Mill Strand Children's Centre Independent examiner's report for the year ended 31 March 2025 ## Independent examiner's report to the Trustees of Mill Stand Children's Centre | report on the financial statements of the trust for the year ended 31 March 2025, which are set out on pages 2 to 4. ## Responsibilities and basis of report As the trustees of the trust (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008. | report in respect of my examination of the Charity’s financial statements carried out under the Charities Act (Northern Ireland) 2008. In carrying out my examination | have followed all the applicable Directions given by the Charity Commission under the Charities Act (Northern Ireland) 2008. ## Independent examiner's statement | have completed my examination and | have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention. 1. accounting records were not kept in respect of the trust as required by section 386 of the Companies Act 2006. 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). | have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. ee AD Jonathan R Bethel — FCA Miscampbell & Co 6 Annadale Avenue, Belfast, BT7 3JH Date: 27 January 2026 Mlll Strand Chlldren's C•rfr¢ statementof Receipts & Paymentsforyear End: 31 Marth 2025 Current Year Unre5tTl¢ted Funds 2015 Current Year Restrlcted Funds 2025 Current Year Total Fund5 2025 Prhirvear Totsl Funds RÉCEIPTS RECEIPTS Donatlons & Le8adÈs Mlll Strand Integrated School Ltd IEF Grant Mllk and Meals Covld fundlng In from Charitable Actwlty PrlmoryPurpose& Anclllory frJdlno Chsldren's Centre Extra currlcular actlvities 127,307 17,647 127.307 17,647 117,249 6,053 144,9S4 144,954 123,302 PAYMÉNTS laries and wages Adminlstration cosls Pupil equipment and materlals Ektra curricular Bctivitles Maintenance & repai¥5 Accountancy fees Legal and Professional Fees Tratning costs Bank fe Subscriptions Sundryewenses 91,736 17,311 6.165 12.794 33,(KK) 91.736 17.311 6,165 12,794 33,000 480 82.712 17.485 2,LX)5 78 870 so 50 50 190 190 817 161,726 161,726 107,997 Surplu$l IDefi¢iil forthe Yea 16,77Z 16,772 15,30S Pa¥e 2 Mlll Strand Chlklren'$ C*ntr• ststement ol Assets & Ilabllitie5- YÈar Ended: 31-Mar-25 FUNDS RECONCILIATION Current Year Unrestricted Funds 2025 Current Year Restricted Funds 2025 Current Year Total Funds 2025 Prfor Year Total Funds 2024 Total Fund5 brought forward Surplus l Deficit this Year.. Total Funds tarrled forward 32,023 116,7721 15,251 32.023 16,7721 15.251 16,718 15,305 32,023 Bank & Cash Balances Bank of Ireland Current Account 21,457 40,221 21,457 40,221 Other Assets Iunrestricted Fund) Liabillties Iunrestrlcted Fund) 6,206 TOTAL NET ASSETS / ILIABILMESI 15.251 32,023 Thls report was approved by the Trustees on .. and signed on their behalf by: Mr Callum Hannigan Trustee Page 3 Mlll Strand Chlldrèn's C&ntro Notes to the Accounts for the year ended 31 March 2025 l Accountlng policies Policie5 rel(rtlng to the produrtlon of the accounts. Basls of preparatlon and accounting convention The Accounts have been prepared on the receipts and payments basis, and under the historical cost onvention in accordance wlth The Charities IAccounts and Report51 Regulations (Northern Ireland) 2015 which are applicable to the financial year5 of registered charlties beginning on or after l January 2016 or their date of registration wlth The Charity Commission for Northern Ireland. Going Concern The charitable activities are entirely dependent on contlnulng grant aid and voluntsry donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertaSn funding streams. Accordingly, the Trustees, after reviewlng the flnancial forecasts for future periods. are satlsfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparlng the financlal ststements. Other than these matters, the Trustees are not aware of any moterial uncertaintie5 aboutthe charity's ability to contlnue 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. Restrlcted 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 charlty Is not reglstered for VAT and accordingly, all their expenditure is inclusive of VAT Ii)curred. Wlnding up or d15501ution of the charity If upon winding up or di55011rtion of the charity there remain any assets. after the satlsfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other chartsble body or bodies having slmilar objects to the charity. Debtors and Creditors receivable I payable within one year. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognlsed In expenditure. 2 Credltors: Amounts falling due withln one year 2025 2024 Mill Strand School & Accruals 6,206 8,198 6,206 8,198 Page 4