Little Acorns Community Playgroup Accounts for the year ended 31 August 2022 Little AeorDS Community Playgroup Contents Page Accountants, report ncome and Expenditure account Balance sheet Notes to the accounts Little Acorns Community Playgroup Independent examiner's report to the Trustees on the unaudited financial statements of Little Acorns I report on the accounts of Little Acorns Playgroup for the year ended 31 August 2022 set out on pages 2 to5. Respective responsibilities of their and independent examiner As the charity's trustees you are responsible for the preparation of the accounts, in accordance with the Chaiities Act (Northern Ireland) 2008. It is my responsibility to examine the accounts under section 65 of the Act, follow the procedures laid down in the General Directions given by the Charity Commission under section 65(9)(b) of the Act, and to state whether particular matters have come to my attention. Basis of independent examinerfs statement I have examined your charity accounts &8 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 Northem Ireland under section 65(9)(b) of the Charities Act . My examination included a review of the accounting records kept by thc charity and a comparison of the accounts presented with those recoids. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as their concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequeiitly no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further infonnation 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 (l) 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. Ethna Gri e a grimley & co Chartered Accountants 30a Derrygally Rd Dungannon Co Tyron¢ BT716LZ 30 June 2023 Page I Little Acorns Community Playgroup Income & Expenditure Account for the period ended 31 August 2022 2022 2021 885 47,264 4,300 1,260 49,700 3,544 1,890 419 Fundraising SELB Income HSBC SHSCT Grant Income School Fees HMRC - Employment allowance Other income 691 43,872 3,750 114 12,046 8,649 2,386 187 71,695 109,262 Administrative expenses Wages and salaries Milk, Consumables etc Training Staff pension costs Insurance Day Trips and Fun Days Toys Light and heat CleanIn￿FE Repairs and maintenance Printing, postage and stationery Advertising Telephone and f&x Activities Legal and professional fees Accountancy and Payroll Costs Bank charges Sundry expenses Fundraising expenses Depreciation on freehold property DepTeciation on FF & Equipment 56,398 1,199 225 351 588 698 3,744 840 49 296 312 756 835 1,500 1,989 1,450 389 1,500 17 859 4,986 55,072 748 249 472 5,238 135 473 196 785 1,811 1.837 354 600 3,032 (78,981) (7,286) (71,002) Operating {loss)Iprofit 38,260 Interest receivable Bank deposit interest Net (Deficit) Surplus (7,286) 38,267 Page 2 Little Acorns Community Playgroup Balance sheet as at 31 August 2022 2022 2021 Notes Fixed assets Tangible assets 20,470 10,245 Current assets Debtors Cash at bank and in hand 1,531 73,149 1.493 49,464 50,957 74,680 Current liabilities (note ) Trade creditors PAYE control account Accruals Capital Grant - new build 2,022 2,072 2,827 10,000 25 684 10,000 10,709 16,921 Net current assets 40,248 57,759 Total assets less current liabilities 68,004 60,718 Capital account Brought forward at I September 2021 Net Surplus for the year 68,004 (7,286) 29,737 38,267 60,718 68,004 We approve these a¢¢ounts and confirni that we have made available all relevant records and infomation for their preparation. Stephen Campbell Chairperson Date: Jun 30,2023 Page 3 Little Acorns Comn)unity Playgroup Notes to the #ccounts for the year ended 31 August 2022 Accounting policies 1.1. AccountlDg conventlOD The accounts are prepared under the historical cost convention modified when necessary to include the evaluation of certain fixed assets. 1.2. Sales Sales repr¢sents the total invoice value, excluding value added tax, of sales made during the year. 1.3. Tangible fixed assets and depreciation Depreciation is provided at rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows.. Land and buildings Fixmres, fittings and equipment Straight Line over years 25 /0 Straight Line Tangible assets Land and buildings freehold Equipment Total Cost At I Septembcr 2021 Additions 26,233 6,870 26,233 16,070 9,200 At 31 August 2022 Depreciation At I September 2021 Charge foi the year At 31 August 2022 Net book values At 31 August 2022 At 31 August 2021 9,200 33.103 42,303 15,988 4,986 15,988 5,845 859 859 20,974 21,833 20,470 8,341 12,129 10,245 10,245 Page 4 Little Acorns Community Playgroup Notes to the aceouDts for the year ended 31 August 2022 2022 2021 Debtors 544 949 Trade debtors Prepayments and accrued income 1,531 1,493 1.531 Page 5