LittIe Smarties Playgroup
Accounts
for the year ended 31 August 2023

Little Smarties Playgroup
Information
Accountants
Gerard O'Brien & Co.
Accountants
27 Main Street,
Belleek,
Co. Fermanagh.
BT93 3FY
Business address
Gillaroo Court
Garrison
Co.Fennanagh
Bankers
Bank of Ireland
Main Street.
Belleek,
Co. F¢rn)anagh.
BT93 3FY

Little Smarties Playgroup
Contents
Pgge
Accountants, report
Income & Expenditure account
Balance sheet
Notes to the accounts

Little Smarties Playgroup
Accountants, Report on the Unaudited Accounts to Little Smarties Playgroup
As described on page 3 you have approved the accounts for the year ended 31 August 2023 set out on pages 2
to 5. In accordance with your instructions we have compiled these unaudited accounts from the accoun(ing
records and information and explanations supplied to us.
eiard O'Brien & Co.
Accountants
27 Main Street.
Belleek,
Co. Fermanagh.
BT93 3FY
Page I

Little sn￿rties Playgroup
Income & Expenditure account
for the year ended 31 August 2023
2023
2022
Income
Parents fees
Fundraising - Cash for clobber
EA - PEAGS places
EA - SEN costs
Fundraising
Other Income
Revenue grants
COVJD Grants
Engage Funding
Amortisation of capital grants
1,357
200
26,995
2,235
40,820
10,254
1,156
15,504
50
3,673
2,961
9.752
4,720
2.510
2,377
2,371
52,527
74,408
Expenses
Wages and salaries
Early years specialist
Local shopping bills
Graduation expenses
Uniforn]s
Educational supplies
Educational activities
Catering
Staff Cover
Staff training
Insurance
Light and heat
Repairs and maintenance
Postage and stationery
Advertising
Telephone and fax
Computer costs
Room Hire
Travelling and subsistence
Legal and professÉonal fees
Accountancy
Bank chaTges
Sundry expenses
School Trip
Depreciation on freehold property
Depreciation on FF & Equipment
31,467
270
1,678
52,947
900
979
519
234
2,558
1.060
783
510
2,495
688
928
990
23
2,977
546
825
375
106
864
1,321
1,729
280
1,237
1,124
75
170
70
90
420
236
1.034
75
450
137
408
87
1,796
2,018
1,724
1.806
(49,391)
(71,619)
Net profit
3,136
2,789
Page 2

Little Smarties Playgroup
Balance sheet
as at 31 August 2023
2023
2022
Notes
Fixed assets
Tangible assets
52,989
56,298
Current assets
Debtors
Cash at bank and in hand
105
22,372
18,658
22,477
18.658
Current liabilities (note 4)
Other creditors
Accruals
256
450
450
450
706
Net current assets
22,027
17,952
Total assets less current
liabilities
75,016
74,250
Long-term liabilities
(43,953)
(46.323)
Net assets
31,063
27.927
Capital account
B Tought forward at I September 2022
Profit for the year
27.927
3,136
25,138
2,789
31.063
27,927
I approve these accounts and confirm that I have made available all relevant records and inforniation for their
preparation.
Michelle Leonard - Chairperson
Date:
Page I

Little Smarties Playgroup
Notes to the accounts
for the year ended 31 August 2023
Accounting policies
1.1. Accounting convention
The accounts are Prepared under the historical cost convention modified when necessary to include the
revaluation of certain fixed assets.
1.2. Revenue grants
Revenue grant receipts comprise the following. Callagheen Windfann, Dept of Education
recovery sustainability fund. Dept of Education - Extended services programme
Childcare
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
Fixtures, fittings
and equipment
Straight Line over 4I0 Reducing Balance years
20I0 Reducing Balan
Tangible assets
Land and
buildings
rreehold Equipment
Total
Cost
At I September 2022
Additions
70,555
25,877
222
96.432
222
At 31 August 2023
70.555
26,099
96.654
Depreciation
At I September 2022
Charge for the year
27.458
1,724
12,677
1,806
40.135
3.530
At 31 August 2023
29,182
14,483
43,665
Net book values
At 31 August 2023
41.373
11,616
52,989
At 31 August 2022
43,097
13,200
56,297
Tangible assets additions in the year include equipment ￿nded by. DAERA Rural Micro Capital grant
programme. Dept of Education Engage & OutdiK)r le￿ning programmes. Fermanagh & Omagh District Council.
Debtors
2023
2022
Other debtors
105
Page 4

Little Smarties Playgroup
Notes to the accounts
for the year ended 31 August 2023
Current liabilities
2023
2022
Taxes and social security costs
Accruals and deferred income
256
450
450
450
706
Long-term liabilities
2023
2022
Deferred Capital grants
43,953
46,323
Page 5