**Charity Registration No. 1013897**
## **BATH AREA PLAY PROJECT**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **BATH AREA PLAY PROJECT**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|A Henderson||
|---|---|---|
||E Hendy||
||V Heslop||
||J Cooper||
||F Wikeley||
||C White||
||M Bogg||
||T Hill|(Appointed 6 May 2021)|
||C McKeever|(Appointed 3 December|
|||2020)|
|**Charity number**|1013897||
|**Principal address**|Odd Down Community Centre||
||Odins Road||
||Odd Down||
||Bath||
||BA2 2TL||
|**Independent examiner**|Mark Garrett Chartered Accountant||
||23 Leafield Industrial Estate||
||Leafield Way||
||Corsham||
||Wiltshire||
||SN13 9RS||
|**Bankers**|Cooperative Bank||
||PO Box 101||
||1 Balloon Street||
||Manchester||
||M60 4EP||
||Barclays Bank PLC||
||4-5 Southgate Street||
||Bath||
||BA1 1AQ||
## **BATH AREA PLAY PROJECT**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 17|
## **BATH AREA PLAY PROJECT**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
The trustees present their report and financial statements for the year ended 31 March 2021.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016)
## **Objectives and activities**
The policies adopted in furtherance of these objects are listed in the constitution statement and there has been no changes in these during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. The trustees have paid due regard to guidance issued by the Charity Commission on public benefit when exercising any powers or duties to which the guidance is relevant.
The Charity continues provision of play support for children and families, holiday playschemes, youth provision and early years including provision specifically for disabled children and young people in the form of short breaks. The Trustees prioritised use of reserves in order to maintain service levels despite some reductions in funding from B&NES. We also endeavoured to provide a number of free community based play sessions open to all disadvantaged children and families across B&NES, as part of the partnership with Brighter Futures and Bath Rugby Foundation for which donations and grants were used in order to maintain this important aspect of our work.
## **Financial review**
During the year, despite the Covid-19 pandemic, income and expenditure from contracts being used to continue to support vulnerable families were reduced slightly, however some services were unable to be delivered due to the restrictions (overnights). With support from National Lottery Community Fund, Quartet and Clothworkers Foundation, we were more able to provide flexible, personalised support for more vulnerable children and families. Our work as Lead Partner on the Short Breaks contract will continue for a further year whilst a review of Short Breaks is completed. We were delighted to have contract we share with Southside for the Family Support & Play Service contract recommissioned for a further 3 years.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. A level of 5 months’ reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. As part of their ongoing commitment to Quality Governance and Management, the organisation has held the ISO9001 Quality Award since 2010 and has now achieved the 2018 standard. Ofsted registration has been maintained for 5 settings in addition to a new Social Care Ofsted registration for Residential Holiday Schemes for Disabled Children.
- 1 -
## **BATH AREA PLAY PROJECT**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **Structure, governance and management**
The charity was established by a charitable trust deed in 1992. The charity objects are as follows:
- (i) to advance the education of children and young people.
(ii) to promote a range of inclusive and accessible play opportunities for children in their own communties within the Bath area.
The trustees who served during the year and up to the date of signature of the financial statements were: F Andrews (Resigned 30 September 2020)
A Henderson
E Hendy V Heslop J Cooper F Wikeley C White M Bogg C Gerrish (Resigned 30 April 2021) T Hill (Appointed 6 May 2021) C McKeever (Appointed 3 December 2020)
Trustees are recruited from the area in which the Charity operates and are appointed at the annual general meeting.
The charity's organisation structure consists of a board of unpaid Trustees, who have appointed a director, who is not a trustee, to manage the day to day operation of the charity. The director is supported by a number of paid administration staff in that role. The charity also employs project workers who carry out day to day functional tasks. These staff are under the control of the director and administration team.
Specific investment powers are outlined in the constitution statement.
There were no connected charities.
The trustees' report was approved by the Board of Trustees.
**A Henderson**
Trustee Dated: 6 October 2021
- 2 -
## **BATH AREA PLAY PROJECT**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF BATH AREA PLAY PROJECT**
I report to the trustees on my examination of the financial statements of Bath Area Play Project (the charity) for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. 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.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mark Garrett Chartered Accountant
23 Leafield Industrial Estate Leafield Way Corsham Wiltshire SN13 9RS
Dated: 6 October 2021
- 3 -
## **BATH AREA PLAY PROJECT**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
|**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
14,402
-
2,170
Incoming resources from
charitable activities
**4**
481,240
-
48,404
Other trading activities
**5**
-
-
-
Investments
**6**
-
-
-
Material other income
39,089
-
-
**Total income**
534,731
-
50,574
**Expenditure on:**
Charitable activities
**7**
507,225
-
-
Other
**11**
-
-
-
**Total resources expended**
507,225
-
-
**Net incoming resources before**
**transfers**
27,506
-
50,574
Gross transfers between funds
50,574
-
(50,574)
**Net income for the year/**
**Net movement in funds**
78,080
-
-
Fund balances at 1 April 2020
165,463
85,278
20,000
**Fund balances at 31 March**
**2021**
243,543
85,278
20,000|**Total**
**2021**
**£**
16,572
529,644
-
-
39,089
585,305
507,225
-
507,225
78,080
-
78,080
270,741
348,821|**Total**
**2020**
**£**
27,501
564,722
2,632
59
-|
|---|---|---|
|||594,914|
|||563,301|
|||439|
|||563,740|
|||31,174
-|
|||31,174
239,567|
|||270,741|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 4 -
## **BATH AREA PLAY PROJECT**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2021**_
|**Notes**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Debtors
**13**
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**14**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
Designated funds
Unrestricted funds|**2021**
**£**
20,426
366,486
386,912
(48,207)|**£**
10,116
338,705
348,821
20,000
85,278
243,543
348,821|**2020**
**£**
18,808
272,636
291,444
(34,190)|**£**
13,487
257,254|
|---|---|---|---|---|
|||||270,741|
|||||20,000
85,278
165,463|
|||||270,741|
The accounts were approved by the Trustees on 6 October 2021
T Hill **Trustee**
- 5 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
## **Charity information**
Bath Area Play Project is an unincorporated charity.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
- 6 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided in the normal course of business.
## **1.5 Expenditure**
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment 25% reducing balance basis Motor vehicles 25% reducing balance basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
- 7 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.12 Leases**
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
- 8 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
||**Unrestricted**|**Restricted**|**Total**|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
||**funds**|**funds**||funds|funds||
||**2021**|**2021**|**2021**|2020|2020|2020|
||**£**|**£**|**£**|£|£|£|
|Donations and gifts|14,402|2,170|16,572|26,001|1,500|27,501|
Andrew Fletcher, Joyce Fletcher Trust, Combe Down Holiday Trust, Andrew Furse, Aviva, Alice Park Cafe, LocalGiving and Give as You Live are all gratefully acknowledged. Our particular thanks for all donations from parents, members of the public at play events and anonymous donors.
- 9 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **4 Incoming resources from charitable activities**
|**Office and**
**O.D.C.C.**
**Family, play**
**and support**
**Pre school**
**and Creche**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Services provided
under contract
17,672
143,992
107,636
Performance related
grants
20,000
18,615
9,996
Ancillary trading income
-
11,979
9,840
Charitable rental
income
4,689
-
-
Other income
6,018
118
118
48,379
174,704
127,590
Analysis by fund
Unrestricted funds
28,379
157,240
117,594
Restricted funds
20,000
17,464
9,996
48,379
174,704
127,590|**Disabled**
**services**
**2021**
**£**
178,027
944
-
-
-
178,971
178,027
944
178,971|**Total**
**2021**
**£**
447,327
49,555
21,819
4,689
6,254
529,644
481,240
48,404
529,644|**Total**
**2020**
**£**
447,186
42,913
31,159
22,196
21,268|
|---|---|---|---|
||||564,722|
||||530,989
33,733|
||||564,722|
Grant receivable sub-analysis: -
## **Charitable trading income**
Grants and contracts include the following: - Bath and North East Somerset commissioning contracts £372,527 St John's Foundation £20,000 Clothworkers Foundation £1,630 Bath Disability Trust £944 National Lottery Community Fund £9,996 Co-Operative Community Fund £1,377 Groundworks UK (Tesco) £1,000 Quartet Community Foundation £14,834
Other grants received Coronavirus support funding £39,089 (including Job Retention Scheme)
- 10 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **4 Incoming resources from charitable activities**
**For the year ended 31 March 2020**
|**Office and**
**O.D.C.C.**
**Family, play**
**and support**
**Pre school**
**and Creche**
**£**
**£**
**£**
Services provided under contract
18,813
142,024
60,389
Performance related grants
4,000
8,042
-
Ancillary trading income
-
1,405
12,786
Charitable rental income
21,454
382
180
Other income
20,703
7
400
64,970
151,860
73,755
Analysis by fund
Unrestricted funds
64,970
148,998
73,755
Restricted funds
-
2,862
-
64,970
151,860
73,755|**Disabled**
**services**
**£**
225,960
30,871
16,968
180
158
274,137
243,266
30,871
274,137|**Total**
**2020**
**£**
447,186
42,913
31,159
22,196
21,268|
|---|---|---|
|||564,722|
|||530,989
33,733|
|||564,722|
- **5 Other trading activities**
Fundraising events
**Total** Unrestricted funds **2021** 2020 **£** £ - 2,632
- 11 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **6 Investments**
|**Total** Unrestricted
Endowment
funds
funds
designated
**2021**
2020
2020
**£**
£
£
Interest receivable
-
4
55
**Charitable activities**
**Play**
**services**
**Office and**
**support**
**Pre-school**
**and nursery**
**Disabled**
**services**
**Total**
**2021**
**2021**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
Staff costs
105,754
74,584
78,839
70,168
329,345
Depreciation and
impairment
3,372
-
-
-
3,372
Direct Charitable
Expenditure
95
5,243
1,769
5,950
13,057
Payments to subcontract
partners
-
1,629
-
94,695
96,324
109,221
81,456
80,608
170,813
442,098
Share of support costs
(see note 8)
33,468
10,264
13,051
6,184
62,967
Share of governance costs
(see note 8)
2,160
-
-
-
2,160
144,849
91,720
93,659
176,997
507,225|Total
2020
£
59|
|---|---|
||**Total**
**2020**
**£**
343,282
4,495
32,387
114,672|
||494,836
65,777
2,688|
||563,301|
## 7 **[Charitable activities]**
- 12 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **8 Support costs**
|Rent, rates and venue hire
Utility costs
Stationery and postage
Telephone and internet
Materials and repairs
Travel and vehicle costs
Professional fees, bookkeeping, DBS checks,
OFSTED and compliance costs
Staff welfare, hygiene and training
Miscellaneous costs
Accountancy
Other professional fees
Analysed between
Charitable activities|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
14,777
-
7,893
-
1,320
-
4,046
-
16,789
-
4,258
-
11,863
-
121
-
1,900
-
-
2,160
-
-
62,967
2,160
62,967
2,160|**2021**
**£**
14,777
7,893
1,320
4,046
16,789
4,258
11,863
121
1,900
2,160
-
65,127
65,127|2020
£
10,858
9,386
2,786
5,693
8,246
9,600
16,097
1,789
1,322
1,680
1,008|
|---|---|---|---|
||||68,465|
||||68,465|
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **10 Employees**
The average monthly number employees during the year was:
|**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2021**
**Number**
44
**2021**
**£**
302,996
17,046
9,303
329,345|**2020**
**Number**
60|
|---|---|---|
|||**2020**
**£**
318,539
16,629
8,114|
|||343,282|
- 13 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **10 Employees**
Part time and sessional staff have been included in the totals above in their entirety and the numbers above do not represent full time equivalent numbers.
## **11 Other**
Net loss on disposal of tamgible fixed assets
|**Total**|Unrestricted|
|---|---|
||funds|
|**£**||
|**2021**|2020|
|-|439|
|-|439|
## **12 Tangible fixed assets**
|**12**
**Tangible fixed assets**|||
|---|---|---|
|**Fixtures,**
**fittings &**
**equipment**
**Motor**
**£**
**Cost**
At 1 April 2020
60,989
At 31 March 2021
60,989
**Depreciation and impairment**
At 1 April 2020
55,827
Depreciation charged in the year
1,290
At 31 March 2021
57,117
**Carrying amount**
At 31 March 2021
3,872
At 31 March 2020
5,162
**13**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income|**vehicles**
**£**
11,100
11,100
2,775
2,081
4,856
6,244
8,325
**2021**
**£**
10,695
9,731
20,426|**Total**
**£**
72,089|
|||72,089|
|||58,602
3,371|
|||61,973|
|||10,116|
|||13,487|
|||**2020**
**£**
17,392
1,416|
|||18,808|
- 14 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **14 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income|**2021**
**£**
8,354
1,852
1,374
36,627
48,207|**2020**
**£**
8,251
9,383
488
16,068|
|||34,190|
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## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **15 Analysis of net assets between funds**
|**Analysis of net assets between funds**|||
|---|---|---|
|**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
Fund balances at 31 March 2021 are represented
by:
Tangible assets
10,116
-
-
Current assets/(liabilities)
338,705
-
-
348,821
-
-|**Total**
Unrestricted
funds
Designated
funds
Restricted
funds
**2021**
2020
2020
2020
**£**
£
£
£
10,116
13,487
-
-
338,705
151,976
85,278
20,000
348,821
165,463
85,278
20,000|Total
2020
£
13,487
257,254|
|||270,741|
- 16 -
## **BATH AREA PLAY PROJECT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **16 Related party transactions**
## **Remuneration of key management personnel**
The remuneration of key management personnel is as follows.
||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|Aggregate compensation|37,766|45,000|
- 17 -