Clonduff Pre-School Playgroup
Receipts and Payments Account Year Ended 31 May 2025
G. Curran & Co. Ltd Accountants 63 Irish Street Downpatrick Co. Down BT30 6BS
Clonduff Pre-School Playgroup
Year Ended 31 May 2025
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 2025
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 2025, 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
16 June 2025
1
Clonduff Pre-School Playgroup
Receipts and Payments Account for the year ended 31 May 2025
| Receipts Other income Payments Employee costs Premises costs Repairs and maintenance Administration expenses Subsistence expenses Legal and professional fees Finance charges Other expenditure Net (deficit)/surplus for year Net surplus brought forward Net surplus carried forward |
2025 £ 119,015 1,045 90,024 8,853 10,491 6,702 1,491 4,582 1,042 2,397 125,582 (5,522) 168,309 162,787 |
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 |
|---|---|---|
==> picture [412 x 44] intentionally omitted <==
A detailed analysis of the receipts and payments account is shown at note 2.
2
Clonduff Pre-School Playgroup
Balance Sheet at 31 May 2025
| 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 (deficit)/surplus for year |
97,954 64,833 162,787 |
2025 £ 162,787 162,787 168,309 (5,522) 162,787 |
106,520 61,789 168,309 |
2024 £ 168,309 168,309 147,050 21,259 168,309 |
|---|---|---|---|---|
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.
Sinead Cousins, Treasurer
16 June 2025
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 2025
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 Premises costs Rent and rates Cleaning Repairs and maintenance Repairs Equipment renewals Resources |
2025 £ 105,083 563 7,149 6,136 84 119,015 1,045 90,024 8,455 398 8,853 3,963 3,304 3,224 10,491 |
2024 £ 106,399 1,300 10,240 4,750 661 123,350 833 86,206 3,600 571 4,171 - - 2,032 2,032 |
|---|---|---|
4
Clonduff Pre-School Playgroup
Notes to the Receipts and Payments Account for the year ended 31 May 2025
| 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 Sundry expenses |
1,071 846 426 37 4,322 6,702 1,491 3,204 819 559 4,582 1,042 2,397 |
662 326 1,126 530 2,142 4,786 1,896 2,130 797 101 3,028 180 625 |
|---|---|---|
5