Clonduff Pre-School Playgroup
Receipts and Payments Account Year Ended 31 May 2023
G. Curran & Co. Ltd Accountants 63 Irish Street Downpatrick Co. Down BT30 6BS
Clonduff Pre-School Playgroup
Year Ended 31 May 2023
Contents
| Page | |
|---|---|
| Accountants' Report | 1 |
| Receipts and Payments Account | 2 |
| Balance Sheet | 3 |
| Notes to the Accounts | 4 - 5 |
Clonduff Pre-School Playgroup
Year Ended 31 May 2023
Accountants' Report to Clonduff Pre-School Playgroup
In accordance with your instructions we have prepared, without carrying out an audit, the Receipts and Payments Account for the year ended 31 May 2023, set out on pages 2 to 5 and approved by you, from the accounting records of the organisation and from information and explanations supplied to us by you.
G. Curran & Co. Ltd Accountants 63 Irish Street Downpatrick Co. Down BT30 6BS
14 June 2023
1
Clonduff Pre-School Playgroup
Receipts and Payments Account for the year ended 31 May 2023
| Receipts Other income Payments Employee costs Premises costs Repairs and maintenance Administration expenses Subsistence expenses Legal and professional fees Finance charges Other expenditure Net surplus/(deficit) for year Net surplus brought forward Net surplus carried forward |
2023 £ 138,269 119 85,038 7,478 2,102 3,293 2,529 3,500 177 4,577 108,694 29,694 117,356 147,050 |
2022 £ 98,810 29 85,584 9,033 16,392 4,529 1,377 3,333 155 3,089 |
|---|---|---|
| 123,492 | ||
| (24,653) | ||
| 142,009 | ||
| 117,356 |
A detailed analysis of the receipts and payments account is shown at note 2.
2
Clonduff Pre-School Playgroup
Balance Sheet at 31 May 2023
| Notes Current assets Cash at bank (current account) Cash at bank (savings account) Net current assets Net assets Capital account Balance at start of period Net surplus/(deficit) for year |
86,134 60,916 |
2023 £ 147,050 147,050 117,356 29,694 147,050 |
56,599 60,757 |
2022 £ 117,356 |
|---|---|---|---|---|
| 147,050 | 117,356 | |||
| 117,356 | ||||
| 142,009 (24,653) |
||||
| 117,356 |
I approve this Receipts and Payments Account on behalf of Clonduff Pre-School Playgroup and confirm that I have made available all relevant records and information for its preparation.
Ursula Kearney, Treasurer
14 June 2023
The notes on pages 4 to 5 form part of these accounts.
3
Clonduff Pre-School Playgroup
Notes to the Receipts and Payments Account for the year ended 31 May 2023
1 Accounting policies
The following accounting policies have been used consistently in dealing with items which are considered material in relation to the Receipts and Payments account.
(a) Accounting Convention
The account has been prepared under the historical cost convention.
(b) Taxation
No provision has been made for any taxation liability in respect of the results shown in the account.
2 Receipts and Payments account analysis
| Receipts DENI/PEEP Grants Fundraising Fees Other Other income Interest receivable Employee costs Wages and salaries Staff costs and training Premises costs Rent and rates Cleaning Repairs and maintenance Equipment renewals Resources |
2023 £ 111,463 10,744 8,515 7,547 - 138,269 119 84,888 150 85,038 7,200 278 7,478 - 2,102 2,102 |
2022 £ 79,180 8,933 3,082 6,967 648 |
|---|---|---|
| 98,810 | ||
| 29 | ||
| 81,951 3,633 |
||
| 85,584 | ||
| 8,300 733 |
||
| 9,033 | ||
| 2,378 14,014 |
||
| 16,392 |
4
Clonduff Pre-School Playgroup
Notes to the Receipts and Payments Account for the year ended 31 May 2023
| Administration expenses Telephone Postage and stationery Fundraising costs Outings Early Years Subsistence expenses Milk and snacks Legal and professional fees Accountants fees Insurance Human resources Finance charges Bank charges Other expenditure Petty cash expenses Sundry expenses |
581 577 1,293 842 - 3,293 2,529 2,502 776 222 3,500 177 150 4,427 4,577 |
435 427 942 460 2,265 |
|---|---|---|
| 4,529 | ||
| 1,377 | ||
| 2,490 751 92 |
||
| 3,333 | ||
| 155 | ||
| 400 2,689 |
||
| 3,089 |
5