Clonduff Pre-School Playgroup
Receipts and Payments Account Year Ended 31 May 2024
G. Curran & Co. Ltd Accountants 63 Irish Street Downpatrick Co. Down BT30 6BS
Clonduff Pre-School Playgroup
Year Ended 31 May 2024
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 2024
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 2024, 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
19 June 2024
1
Clonduff Pre-School Playgroup
Receipts and Payments Account for the year ended 31 May 2024
| 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 for year Net surplus brought forward Net surplus carried forward |
2024 £ 123,350 833 86,206 4,171 2,032 4,786 1,896 3,028 180 625 102,924 21,259 147,050 168,309 |
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 |
A detailed analysis of the receipts and payments account is shown at note 2.
2
Clonduff Pre-School Playgroup
Balance Sheet at 31 May 2024
| 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 for year |
106,520 61,789 |
2024 £ 168,309 168,309 147,050 21,259 168,309 |
86,134 60,916 |
2023 £ 147,050 |
|---|---|---|---|---|
| 168,309 | 147,050 | |||
| 147,050 | ||||
| 117,356 29,694 |
||||
| 147,050 |
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
19 June 2024
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 2024
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 |
2024 £ 106,399 1,300 10,240 4,750 661 123,350 833 86,206 - 86,206 3,600 571 4,171 - 2,032 |
2023 £ 111,463 10,744 8,515 7,547 - |
|---|---|---|
| 138,269 | ||
| 119 | ||
| 84,888 150 |
||
| 85,038 | ||
| 7,200 278 |
||
| 7,478 | ||
| - 2,102 |
4
Clonduff Pre-School Playgroup
Notes to the Receipts and Payments Account for the year ended 31 May 2024
| 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 |
662 326 1,126 530 2,142 4,786 1,896 2,130 797 101 3,028 180 - 625 625 |
581 577 1,293 842 - |
|---|---|---|
| 3,293 | ||
| 2,529 | ||
| 2,502 776 222 |
||
| 3,500 | ||
| 177 | ||
| 150 4,427 |
||
| 4,577 |
5