## **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| |---|---|---| 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