Independent examiner's report to the charity trustees of Sunshine Playgroup
I report on the accounts of the Trust for the year ended 31 August 2023, which are set out on pages 2 to 5.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
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examine the accounts under section 65 of the Charities Act
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follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act
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state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
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That accounting records were not kept in accordance with section 63 of the Charities Act
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That the accounts do not accord with those accounting record
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That the accounts do not comply with the accounting requirements of the Charities Act
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That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Name: Gwendoline J McKee
Relevant professional qualification or body:
ACMA CGMA - Chartered Institute of Management Accountant
Address: 1 A Boghead Bridge Road Craigavon BT67 ODL Date: 28-Jun-24
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Sunshine Playgroup
I report on the accounts of the Trust for the year ended 31 August 2023, which are set out on pages 2 to 5. Statement of Receipts and Payments - Year Ended 31 August 2023
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| • follow the procedures laid down in the general Directions given | by the Commission | under section | 65(9)(b) of the Charities Act | ||
| • state whether particular matters have come to my attention. | |||||
| SEELB | 59359.35 | 0 | 0 | 59359.35 | |
| Playgroup Fees | 9799.00 | 0 | 0 | 9799.00 | |
| Donations | 255.14 | 0 | 0 | 255.14 | |
| Grants | 2495.00 | 0 | 0 | 2495.00 | |
| Fundraising | 5122.10 | 0 | 0 | 5122.10 | |
| Insurance | 266.00 | 0 | 0 | 266.00 | |
| Uniform Monies | 1437.00 | 0 | 0 | 1437.00 | |
| Pre-school contribution | 3145.00 | 0 | 0 | 3145.00 | |
| Milk reimbursement | 305.63 | 0 | 0 | 305.63 | |
| Reimbursement for goods and services | 1214.63 | 0 | 0 | 1214.63 | |
| 4. That there is further information need | 272.00 | 0 | 0 | 272.00 | |
| Commission | 29.61 | 0 | 0 | 29.61 | |
| Annual Trip | 257.30 | 0 | 0 | 257.30 | |
| Photographer | 1006.00 | 0 | 0 | 1006.00 | |
| 84963.76 | 0 | 0 | 84963.76 | ||
| Less Petty Cash | 450.00 | 0 | 0 | 450.00 | |
| 84513.76 | 0 | 0 | 84513.76 | ||
| Payments | |||||
| Salaries | 59488.05 | 0 | 0 | 59488.05 | |
| HMRC | 5981.73 | 0 | 0 | 5981.73 | |
| Nest Pension | 4101.82 | 0 | 0 | 4101.82 | |
| Rent | 1686.30 | 0 | 0 | 1686.30 | |
| Telephone/Broadband | 408.67 | 0 | 0 | 408.67 | |
| Water rates | 75.56 | 0 | 0 | 75.56 | |
| Resources | 1857.86 | 0 | 0 | 1857.86 | |
| Milk & Snacks | 1853.79 | 0 | 0 | 1853.79 | |
| Photocopier | 596.90 | 0 | 0 | 596.90 | |
| Uniforms | 1188.10 | 0 | 0 | 1188.10 | |
| Kitchen Refurb | 8695.49 | 0 | 0 | 8695.49 | |
| Activity | 45.00 | 0 | 0 | 45.00 | |
| Maintenance | 432.27 | 0 | 0 | 432.27 | |
| Insurance | 686.40 | 0 | 0 | 686.40 | |
| World Vision Donation | 237.60 | 0 | 0 | 237.60 | |
| Elecricity | 1188.44 | 0 | 0 | 1188.44 | |
| Specialist Support Services | 1652.70 | 0 | 0 | 1652.70 | |
| Annual lease for Forest school | 100.00 | 0 | 0 | 100.00 | |
| Transportation | 98.00 | 0 | 0 | 98.00 | |
| Year End Trip | 354.00 | 0 | 0 | 354.00 | |
| Specialist Stationery | 22.00 | 0 | 0 | 22.00 | |
| Fuel | 1119.00 | 0 | 0 | 1119.00 | |
| Training | 48.00 | 0 | 0 | 48.00 | |
| Printing | 50.81 | 0 | 0 | 50.81 | |
| Promotional Items | 58.95 | 0 | 0 | 58.95 | |
| Gifts | 484.62 | 0 | 0 | 484.62 | |
| Donations | 300.50 | 0 | 0 | 300.50 | |
| Photograher | 721.60 | 0 | 0 | 721.60 | |
| 93534.16 | 0 | 0 | 93534.16 |
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Sunshine Playgroup
I report on the accounts of the Trust for the year ended 31 August 2023, which are set out on pages 2 to 5. Statement of Receipts and Payments - Year Ended 31 August 2023
| Unrestricted | Restricted | Endowment | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | |
| £ | £ | £ | £ | |
| Asset and investment purchases | ||||
| New Kitchen Appliances | 575.00 | 0 | 0 | 575.00 |
| Purchase of Equipment | 3303.72 | 0 | 0 | 3303.72 |
| Total Payments | 97412.88 | 0 | 0 | 97412.88 |
| Net receipts/(payments) | 12899.12 | 0 | 0 | 12899.12 |
| Transfer to/(from) funds | 0 | 0 | 0 | 0 |
| Add uncleared cheques 21/22 | 120.12 | 0 | 0 | 120.12 |
| Less uncleared payment 22/23 | 51.04 | 0 | 0 | 51.04 |
| Deficit for the year | 12968.20 | 0 | 0 | 12968.20 |
| Reconciliation 31.08.23 | ||||
| Cash at bank & in hand 01.09.22 | 25337.93 | 0 | 0 | 25337.93 |
| Deficit this year end | 12968.20 | 0 | 0 | 12968.20 |
| Cash at bank & in hand 31.08.23 | 12369.73 | 0 | 0 | 12369.73 |
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Sunshine Playgroup
I report on the accounts of the Trust for the year ended 31 August 2023, which are set out on pages 2 to 5.
Section C
| Section C | ||||
|---|---|---|---|---|
| C5 Transactions with trustees and connected persons |
Nature of relationship Margaret Ross Trustee and Treasurer |
Nature of transaction Calculatingmonthly salaries |
Transaction amount (£) Balance outstanding at period end(£) |
|
Margaret Ross |
Calculatingmonthly | 300.00 | 0 | |
| Trustee and Treasurer | salaries | 0 | 0 | |
| 0 | 0 | |||
| 0 | 0 | |||
| 0 | 0 |
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Sunshine Playgroup
I report on the accounts of the Trust for the year ended 31 August 2023, which are set out on pages 2 to 5. Statement of Assets and Liabilities - Year Ended 31 August 2023
| Unrestricted | Restricted | Endowment | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| • follow the procedures laid down in the general Directions given by the Commission | under section | 65(9)(b) of | the Charities Act | ||
| • state whether particular matters have come to my attention. | |||||
| Cash at bank & in hand 01.09.22 | 25337.93 | 0 | 0 | 25337.93 | |
| Deficit this year end | 12968.20 | 0 | 0 | 12968.20 | |
| Cash at bank & in hand 31.08.23 | 12369.73 | 0 | 0 | 12369.73 | |
| Bank & Cash Balances | |||||
| Bank Current Account | 12369.73 | 0 | 0 | 12369.73 | |
| Bank Deposit Accounts | 0 | 0 | 0 | 0.00 | |
| Cash in Hand | 0 | 0 | 0 | 0.00 | |
| Other Assets (unrestricted Funds) | |||||
| Play equipment | 39188.60 | 0 | 0 | 39188.60 | |
| Office equipment | 4016.69 | 0 | 0 | 4016.69 | |
| Kitchen equipment | 1370.58 | 0 | 0 | 1370.58 | |
| Cleaning & maintenance equipment | 1253.40 | 0 | 0 | 1253.40 | |
| ICT | 2902.66 | 0 | 0 | 2902.66 | |
| Furniture and Storage | 10015.02 | 0 | 0 | 10015.02 | |
| 58746.95 | 0 | 0 | 58746.95 | ||
| Liabilities (Unrestricted Fund) | |||||
| 22/23 Uncleared payments | 51.04 | 51.04 |
Approved by the trustees on 26th September 2023 and signed on their behalf by:
Wesley Wright Margaret Ross Margaret Ross Chair Treasurer
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