Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 No description of principal activity true 1 April 2025 31 March 2026 31 March 2026 SC168532 J Innes N Kane A Ratcliffe R McKinnel K Reid L Armstrong J Hart SC024553 true true true true true false Charitable activities true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC168532 2025-03-31 SC168532 2026-03-31 SC168532 2025-04-01 2026-03-31 SC168532 frs-core:CurrentFinancialInstruments 2026-03-31 SC168532 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 SC168532 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 SC168532 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC168532 frs-char:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 SC168532 frs-bus:FullAccounts 2025-04-01 2026-03-31 SC168532 frs-bus:MediumEntities 2025-04-01 2026-03-31 SC168532 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC168532 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC168532 frs-char:TotalUnrestrictedFunds 2025-03-31 SC168532 frs-char:TotalUnrestrictedFunds 2026-03-31 SC168532 frs-char:TotalUnrestrictedFunds 2025-04-01 2026-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds 2025-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds 2026-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 SC168532 frs-char:UnrestrictedFundsGeneral 2025-03-31 SC168532 frs-char:UnrestrictedFundsGeneral 2025-04-01 2026-03-31 SC168532 frs-char:UnrestrictedFundsGeneral 2026-03-31 SC168532 frs-char:IndependentExaminationCharity 2025-04-01 2026-03-31 SC168532 frs-char:TotalUnrestrictedFunds frs-char:FundraisingEvents 2025-04-01 2026-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds frs-char:FundraisingEvents 2025-04-01 2026-03-31 SC168532 frs-char:FundraisingEvents 2025-04-01 2026-03-31 SC168532 frs-countries:Scotland 2025-04-01 2026-03-31 SC168532 frs-char:Trustee1 2025-04-01 2026-03-31 SC168532 frs-char:Trustee2 2025-04-01 2026-03-31 SC168532 frs-char:Trustee3 2025-04-01 2026-03-31 SC168532 frs-char:Trustee4 2025-04-01 2026-03-31 SC168532 frs-char:Trustee5 2025-04-01 2026-03-31 SC168532 frs-char:Trustee6 2025-04-01 2026-03-31 SC168532 frs-char:Trustee7 2025-04-01 2026-03-31 SC168532 frs-char:Activity1 2025-04-01 2026-03-31 SC168532 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-04-01 2026-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2025-04-01 2026-03-31 SC168532 2024-03-31 SC168532 2025-03-31 SC168532 2024-04-01 2025-03-31 SC168532 frs-core:CurrentFinancialInstruments 2025-03-31 SC168532 frs-char:TotalUnrestrictedFunds 2024-03-31 SC168532 frs-char:TotalUnrestrictedFunds 2025-03-31 SC168532 frs-char:TotalUnrestrictedFunds 2024-04-01 2025-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds 2024-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds 2025-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 SC168532 frs-char:UnrestrictedFundsGeneral 2024-03-31 SC168532 frs-char:UnrestrictedFundsGeneral 2024-04-01 2025-03-31 SC168532 frs-char:UnrestrictedFundsGeneral 2025-03-31 SC168532 frs-char:TotalUnrestrictedFunds frs-char:FundraisingEvents 2024-04-01 2025-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds frs-char:FundraisingEvents 2024-04-01 2025-03-31 SC168532 frs-char:FundraisingEvents 2024-04-01 2025-03-31 SC168532 frs-char:Activity1 2024-04-01 2025-03-31 SC168532 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-04-01 2025-03-31 SC168532 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2024-04-01 2025-03-31
Company registration number: SC168532
Charity registration number: SC024553
Langholm Playcare Ltd.
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2026
Langholm Playcare Ltd.
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—3
Independent Examiner's Report | 4
Statement of Financial Activities (including Income and Expenditure Account) | 5
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 6
Balance Sheet | 7
Notes to the Financial Statements | 8—14

Page 1
Langholm Playcare Ltd.
Company No. SC168532
Trustees' Report For The Year Ended 31 March 2026
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 March 2026.
Objectives and Activities
Aims and Objectives
We aim to provide consistent high quality, safe, secure, happy and stimulating childcare to parents and children in and around Langholm, Dumfries and Galloway.
Langholm Playcare Ltd acknowledges every child is an individual, with individual needs.
The play and learning opportunities offered are aimed to help children develop to the best of their ability.
We aim to provide continuity of childcare delivered by professional, qualified staff tailored to the child’s individual needs.
We also aim to offer value for money.
Public Benefit
This year, the charity continued to provide high-quality, full-day childcare and early years education to children and families within our rural community.
Early learning and childcare (ELCC) was delivered throughout the year on a flexible basis with the all year round option proving popular with parents.
We were pleased to secure funding to introduce a new Breakfast Club, providing children with a healthy start to the day while supporting working families with flexible childcare. We also received funding to deliver a Summer of Play programme, offering free holiday play sessions that enabled local children to access enriching activities throughout the summer.
In addition, we expanded our community support by introducing free parenting groups and outreach sessions, creating opportunities for families to access advice, build connections and receive early support.
These initiatives have strengthened our role within the community and demonstrate our commitment to improving outcomes for children and families beyond our core childcare provision.
Fund Finding
April Cumberland £100
Denis Male £400
May Foundation Scotland £500
Arthur Bell Apprentice £12000
Arthur Bell £2000
Rotary £200
Cayzer £10000
Ewe Hill £9326.60
June Summer of play £2600
Sept John and Mary Elliot £1483.69
Bright start breakfast club £11881.80
John and Mary Elliot trust £400
Jan Crossdykes £20000
£70892.09
Fundraising activities
we participated in the local rotary walk, Christmas lights switch on as well as raffles of hampers
The trustees have given due regard to the Office of the Scottish Charity Regulator (OSCR)’s guidance on public benefit
Reference and Administrative Details
Trustees
J Innes
N Kane
A Ratcliffe
R McKinnel
K Reid
L Armstrong
J Hart
Page 1
Page 2
Langholm Playcare Ltd.
Trustees' Report (continued)
For The Year Ended 31 March 2026
Charity Number
SC024553
Company Number
SC168532
Principal Address
The Community Centre
Charles Street
Langholm
Dumfries & Galloway
DG13 0AA
Independent Examiner
L Tattersall FCA
Tattersall Bailey
14a Main Street
Cockermouth
Cumbria
CA13 9LQ
Page 2
Page 3
Langholm Playcare Ltd.
Trustees' Report (continued)
For The Year Ended 31 March 2026
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

J Innes Trustee
12/08/2026

Page 3
Page 4
Langholm Playcare Ltd.
Independent Examiner's Report to the Trustees of Langholm Playcare Ltd.
For The Year Ended 31 March 2026
Independent Examiner's Report to the Trustees of Langholm Playcare Ltd.
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 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.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 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, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
Since the Charity has prepared its accounts on an accruals basis and is registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
In the course of my examination, no matter has come to my attention

- 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 Regulation 4 of the 2006 Accounts Regulations
  - to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

L Tattersall FCA
12/08/2026
14a Main Street
Cockermouth
Cumbria
CA13 9LQ
Page 4
Page 5
Langholm Playcare Ltd.
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 120,273 | 72,342 | 192,615 | 181,280
Charitable activities: |
Charitable activities |  | 94,418 | - | 94,418 | 97,927
Other trading activities | 4 | 4,161 | 415 | 4,576 | 3,320
Investments | 5 | 600 | - | 600 | 1,004
|  | 219,452 | 72,757 | 292,209 | 283,531
EXPENDITURE ON:
Charitable activities: | 7
Charitable activities |  | (219,655 ) | (77,322 ) | (296,977 ) | (299,137 )
NET EXPENDITURE |  | (203 ) | (4,565 ) | (4,768 ) | (15,606 )
NET MOVEMENT IN FUNDS |  | (203 ) | (4,565 ) | (4,768 ) | (15,606 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 34,756 | 50,927 | 85,683 | 101,289
TOTAL FUNDS CARRIED FORWARD | 15 | 34,553 | 46,362 | 80,915 | 85,683

The notes on pages 8 to 13 form part of these financial statements.
Page 5
Page 6
Langholm Playcare Ltd.
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 137,722 | 43,558 | 181,280
Charitable activities: |
Charitable activities |  | 97,927 | - | 97,927
Other trading activities | 4 | 3,229 | 91 | 3,320
Investments | 5 | 1,004 | - | 1,004
|  | 239,882 | 43,649 | 283,531
EXPENDITURE ON:
Charitable activities: | 7
Charitable activities |  | (248,405 ) | (50,732 ) | (299,137 )
NET EXPENDITURE |  | (8,523 ) | (7,083 ) | (15,606 )
Transfers between funds | 15 | 181 | (181 ) | -
NET MOVEMENT IN FUNDS |  | (8,342 ) | (7,264 ) | (15,606 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 43,098 | 58,191 | 101,289
TOTAL FUNDS CARRIED FORWARD | 15 | 34,756 | 50,927 | 85,683

The notes on pages 8 to 13 form part of these financial statements.
Page 6
Page 7
Langholm Playcare Ltd.
Balance Sheet
As At 31 March 2026
Balance Sheet

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 12 | 5,145 | - | 5,145 | 15,432
|  | 5,145 | - | 5,145 | 15,432
CURRENT ASSETS
Debtors | 13 | 7,802 | - | 7,802 | 9,317
Cash at bank and in hand |  | 50,649 | 46,362 | 97,011 | 86,262
|  | 58,451 | 46,362 | 104,813 | 95,579
Creditors: Amounts Falling Due Within One Year | 14 | (29,043 ) | - | (29,043 ) | (25,328 )
NET CURRENT ASSETS (LIABILITIES) |  | 29,408 | 46,362 | 75,770 | 70,251
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 34,553 | 46,362 | 80,915 | 85,683
NET ASSETS |  | 34,553 | 46,362 | 80,915 | 85,683
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 46,362 | 50,927
Unrestricted Funds |  |  |  | 34,553 | 34,756
TOTAL FUNDS | 15 |  |  | 80,915 | 85,683

For the year ending 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

J Innes Trustee
12/08/2026

The notes on pages 8 to 13 form part of these financial statements.
Page 7
Page 8
Langholm Playcare Ltd.
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Langholm Playcare Ltd. is a company limited by guarantee, incorporated in Scotland, registered number SC168532 and registered charity number SC024553 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
2.3. Incoming Resources
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related expenditure
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
Donations and legacies
Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on donations and gifts
Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.
Donated services and facilities
These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income
This is included in the accounts when receivable.
2.4. Resources Expended
Recognition of expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on raising funds
These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
Expenditure on charitable activities
These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable
All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs
...CONTINUED
Page 8
Page 9
Langholm Playcare Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.4. Resources Expended - continued
These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure
These are support costs not allocated to a particular activity.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 5 years on a straight line basis

2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

|  |  | 2026
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Grants | 120,273 | 72,342 | 192,615

|  |  | 2025
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Grants | 137,722 | 43,558 | 181,280

4. Income from Other Trading Activities

|  |  | 2026
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| £ | £ | £
Fundraising events | 4,161 | 415 | 4,576

|  |  | 2025
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| £ | £ | £
Fundraising events | 3,229 | 91 | 3,320

5. Investment Income
Page 9
Page 10
Langholm Playcare Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

| 2026 | 2025
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 600 | 1,004

6. Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):

| 2026 | 2025
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 10,287 | 10,287

7. Analysis of Expenditure

|  |  | 2026
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Charitable activities | 14,380 | 282,597 | 296,977

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Charitable activities | 12,971 | 286,166 | 299,137

8. Support Costs

| 2026
--- | ---
| Charitable activities
| £
Employee costs | 243,276
Premises expenses | 6,150
General administration | 22,884
Depreciation | 10,287
| 282,597

Page 10
Page 11
Langholm Playcare Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

| 2025
--- | ---
| Charitable activities
| £
Employee costs | 254,904
Premises expenses | 3,840
General administration | 17,135
Depreciation | 10,287
| 286,166

9. Independent Examiner's Remuneration

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 2,180 |  | 2,079

10. Staff Costs
Staff costs were as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 243,276 |  | 254,904

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was: 13 (2025: 16)
13 16
12. Tangible Assets

| Land & Property
--- | ---
| Leasehold
| £
Cost
As at 1 April 2025 | 51,437
As at 31 March 2026 | 51,437
Depreciation
As at 1 April 2025 | 36,005
Provided during the period | 10,287
As at 31 March 2026 | 46,292
Net Book Value
As at 31 March 2026 | 5,145
As at 1 April 2025 | 15,432

Page 11
Page 12
Langholm Playcare Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
13. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,973 |  | 7,571
Other debtors | 1,829 |  | 1,746
| 7,802 |  | 9,317

14. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 720 |  | 736
Taxation and social security | 5,377 |  | 3,803
Accruals and deferred income | 22,946 |  | 20,789
| 29,043 |  | 25,328

15. Movement in Funds

| As at 1 April 2025 | Income | Expenditure | As at 31 March 2026
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 34,756 | 219,452 | (219,655 ) | 34,553
Restricted funds
Restricted fund | 50,927 | 72,757 | (77,322 ) | 46,362
Total funds | 85,683 | 292,209 | (296,977 ) | 80,915

| As at 1 April 2024 | Income | Expenditure | Transfers | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 43,098 | 239,882 | (248,405 ) | 181 | 34,756
Restricted funds
Restricted fund | 58,191 | 43,649 | (50,732 ) | (181 ) | 50,927
Total funds | 101,289 | 283,531 | (299,137 ) | - | 85,683

16. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
Page 12
Page 13
Langholm Playcare Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
17. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure
18. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 13
Page 14
Langholm Playcare Ltd.
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2026 | 2025
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Grants | 192,615 | 181,280
| 192,615 | 181,280
Charitable Activities:
Charitable activities
Childcare fees | 94,418 | 97,927
| 94,418 | 97,927
Other trading activities
Fundraising events | 4,576 | 3,320
| 4,576 | 3,320
Investments
Bank interest receivable | 600 | 1,004
| 600 | 1,004
| 292,209 | 283,531
EXPENDITURE ON:
Charitable Activities:
Charitable activities
Purchases | (14,380) | (12,971)
Wages and salaries | (243,276) | (254,904)
Rent | (6,150) | (3,840)
Insurance | (1,746) | (1,554)
Printing, postage and stationery | (1,977) | (758)
Training seminars and workshops | (1,344) | (3,180)
Telecommunications and data costs | (2,459) | (1,921)
Independent examiner's fees | (2,180) | (2,079)
Accountancy fees | (3,711) | (4,568)
Bank charges | (102) | (90)
Sundry expenses | (9,365) | (2,985)
Depreciation | (10,287) | (10,287)
| (296,977) | (299,137)
| (296,977) | (299,137)
NET EXPENDITURE | (4,768) | (15,606)

Page 14