## **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