Fishbowl Nursery
Accounts for the Year ended 31st July 2024
29[th] November 2024
PROFIT AND LOSS ACCOUNT
| Income Fife Council Grant < 3 yrs old income wraparound income Early Years Scotland-Grant Other Grants Fundraising Bank Interest Sundry Total Income for 12 Months ended 31st July 2024 Less: Expenditure Care Commission renewal Snacks/milk Early Years insurance NEST Pension Costs WIFI Staff Training Payroll charges Salaries Fundraising costs Misc. Expenses Equipment HMRC Total Expenditure for 12 Months ended 31st July 2024 Surplus/ (-loss) for year to 31st July 2024 |
Fishbowl Nursery Receipts & Payments Account 12 Months to 31st July 2024 £ 118772.13 795.00 0.00 0.00 280.51 469.48 229.29 61.14 120607.55 £ 17.00 12128.11 980.80 2312.01 606.80 0.00 334.00 66848.23 402.11 1060.45 11347.66 10277.56 106314.73 14292.82 |
Fishbowl Receipts & 12 Months £ 403.64 10239.42 1269.60 1645.59 639.54 0.00 241.75 57818.79 806.93 0 12928.40 5956.43 91950.09 |
Fishbowl Receipts & 12 Months £ 403.64 10239.42 1269.60 1645.59 639.54 0.00 241.75 57818.79 806.93 0 12928.40 5956.43 91950.09 |
Nursery Payments Account to 31st July 2023 £ 102395.52 360 0.00 0.000 0.00 87.35 87.95 241.35 103172.17 |
|---|---|---|---|---|
| 11222.08 |
Balance Sheet
Funds at 1st August 2023
Funds at 1st August 2022
| Funds at 1st August 2023 | Funds at 1st August 2022 | |
|---|---|---|
| Opening Bank Balance Current A/c Opening Bank Balance Redundancy A/c Opening Petty Cash Balance Total Funds at 1st August 2023 Surplus for year to 31st July 2023 Funds at 31st July 2024 Represented by ; Closing Bank Balance current a/c Closing Bank Balance Redundancy a/c Closing Petty Cash Balance |
£ 74754.45 Opening Bank Balance current a/c 14952.30 Opening Bank Balance Redundancy a/c 12.62 Opening Petty Cash Balance 89719.37 Total Funds at 1st August 2022 14292.82 Surplus for Year to 31st July 2022 104012.19 Funds at 31st July 2023 Represented by: 82817.98 Closing Bank Balance current a/c 21181.59 Closing Bank Balance Redundancy a/c 12.62 Closing Petty Cash Balance 104012.19 |
£ 66620.32 11864.35 12.62 78497.29 11222.08 89719.37 |
| 74754.45 14952.30 12.62 89719.37 |
Accounts for Year Ended 31st July 2024
I have completed the audit of the Nursery's accounts for the 12 months ended 31st July 2024
The audit has involved:
| The audit has involved: | |
|---|---|
| a check on the opening | |
| 1) | balances |
| 2) | a check of the petty cash vouchers v petty cash accounts |
| 3) | a check on cheques issued v expense vouchers |
| 4) | a check on cheques issued v bank statement |
| 5) | a check on documentation relating to exceptional receipts |
| 6) | a check on pay-in slips v bank statement |
| 7) | a check on the closing bank & cash balances |
I certify that the receipts & payments for the Fishbowl Nursery are as shown in the
attached statement, with a surplus for the year of £14,292.82 and cash assets of £104,012.19 at 31st July 2024 The cash assets include a redundancy fund of £21,181.59.
29th November 2024
APPENDIX 3
’ Independent examiner s report on the accounts V2
Report to the Charity name trustees/members of Fishbowl Nursery
| Registered charity | SC041195 | ||
|---|---|---|---|
| number | |||
| On the accounts of the | Period start date Period end date |
||
| charity for the period | Day Month Year Day Month ~~ |
~~ | |
| 01 08 2023 31 07 |
2024 | ||
| Set out on pages | (remember to include the page numbers of additional sheets) |
||
| Respective responsibilities of trustees and examiner |
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the |
||
| audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It | audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It | ||
| is my responsibility to examine the accounts as required under section 44(1) (c) of the | |||
| Act and to state whether particular matters have come to my attention. | |||
| Basis of independent examiner’s statement |
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the |
||
| accounting records kept by the charity and a comparison of the accounts presented with | |||
| those records. It also includes consideration of any unusual items or disclosures in the | those records. It also includes consideration of any unusual items or disclosures in the | ||
| accounts and seeks explanations from the trustees concerning any such matters. The | |||
| procedures undertaken do not provide all the evidence that would be required in an audit | procedures undertaken do not provide all the evidence that would be required in an audit | ||
| and, consequently, I do not express an audit opinion on the accounts. | |||
| Independent examiner’s | In the course of my examination, no matter has come to my attention [other than that | In the course of my examination, no matter has come to my attention [other than that | In the course of my examination, no matter has come to my attention [other than that |
| statement | disclosed on the attached page*] | ||
| 1. which gives me reasonable cause to believe that in any material respect the |
which gives me reasonable cause to believe that in any material respect the | ||
| requirements: | |||
| • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and |
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and | ||
| Regulation 4 of the 2006 Accounts Regulations, and | |||
| • to prepare accounts which accord with the accounting records and comply with |
|||
| Regulation 9 of the 2006 Accounts Regulations | |||
| have not been met, or | |||
| 2. to which, in my opinion, attention should be drawn in order to enable a proper | |||
| understanding of the accounts to be reached. | |||
| Signed: | Date: 29/11/24 |
||
| Name: | |||
| Relevant professional | |||
| qualification(s) or body | Policy officer(Retired) | ||
| (if any): | BA Business Management | ||
| Address |
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose