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
~~|~~||Year| ||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**