Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E Chaiity reglBtrnllon rnmnbgr 1013897 BATH AREA PLAY PROJECT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT LEGAL AND ADMINISTRATIVE INFORMATION Tru8tse$ E Hendy V Heslop Jc( F Mfikeley M Bogg THil Charlty numb¢r 1013897 Prln¢lpAI •ddr••s othJ tlrmn ¢¢nmunty C8ntr¥ Odins RoJ Indp•nd•nt wrnlnryr MarK Garrett LhartwedAts>JJntsnt 23 Leafidd lThJustiial E¥t8tO Corsham ItJhir• SN139RS 84nk•rn Cwab'v¢ B•nk PO Box 101 l Balloon Street MeKJ 4EP Bardays Bank PLC L¢re LE87 2BB
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT CONTENTS Trust4•s' reF4)rt Indep8ThJ8Tht exanwnerfs repryt Sla18fTWrt of financ481 tib•s Balance Sheet Notes to tho find81 Btattyn•ni* 7_18
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The arxounts ttav& in accL¥dance the accounting set out in not8 1 to the accounts and c(KnY bith Ih¥ chat15 9)¥erThtVJ Its11[71. ChariDes Aa 2011 and -AeL¥Junong and Repornng Chantses.. Statement of Recommended Pradce awuble to diilie5 preparing their &Eounts in a(u)rdance wrth the Finanual Reporting Stsndard in . IIK Rewtiit of Ireland IFRS 1tr21" las •mgndgd for accountiry Fenfyjs commsrKvJ frcKn 1 January 2016) Obl•ctl¥M and aetlvltb# The policie$ adopted in luther8n¢e ol cèi•as ore Iwt•J in lh• cOnsbOn 3tatwnwrt and th8r• ho¥ bgen no Changes In these Ihe yw. The tru8t8es have pai4 due regard to gu1014 i58ued ty the Chanty in dIng t 8th8$ t chamty should un¢Jortake. The twstees h8ve du• regard to guidance i5Jed by ts Chwty CerniOn on put4t b8n•fft when •x•rdiin9 •ny POVpfB or dutieo to the guidenc• ts r¢l¥ The ChAty cthirMWA Ihftr rm¥1&1 of l•mity FI fry chi •nd 18mllR. Nurtur• Grou In echool$, E8rfy Yè8r8 prw$KJn, hdiday pLqy8thernes & youth provison 8pecafi¢aty lor disabl8d thildr8n and young P8oJ• in the lorm of sh¢)rt breakj. The Trustees of reserves n cder w ensure the FSPS team were managed effeaivdy successlulty apdied for fiJndiThJ the Lyoup rjijr rxjmmijnty based play sessions to all diswJvant8ged chddren lamili$8 8cxosB B&NES, fci gr•nts We used to open thesè to f8milw In receipt of benefit related Free scho m•al$ and fecwve a fe paced lunch, These wtti¥ vltal fur families wttn oisablto chIren as C] w X£eSs Iree spaces on our OKistsng specbalist programmè$ in Easter 8nd Summer sehcd h18v This opernd up th• $8Nce to tamiles. some ofwhorn h8va cnntinued tn Ii$fi th&
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 W4RCH 2023 Flnanelal rwfiew Income and expenditure from tontract5 was uséd to fulfil wr ot4igations. supporlir¥J WITae families at hjll capacity. dewte no cost of liwing infiationary increases n9 prrided by Ihe cnl. We were very eaSe wth a successful appliobon to tt)e Henry Smth Charrty and have teen able to extend our ¢8P8cIty foi whde f8mily support for the next 3 years. frtyn I1 Trusts and Foun(Jabon, were atAe to prowde muth needed wrntnunrty play sesons again, SUPFtsled by a S5$11 Lottery Awards for application ensuring that thildr8n not that gr8y area be1Tr4 Ihe FSM thre$1J. hay seThI a¥•Lgb18 for them to use for tree. Our work as Lead Partner on ts Sh¢yt Breaks contraca vds extwxw lor a luther year and the Local Authonty have confirmd that t9• serwces wll be cfen tr reCcmmis8ThIThj ts 2024 orYward5. %br• ddKJhted to ttavt the CYPN conlr2Ct bjnded by St. John5 through 8&NES Cwwl. provthng bwg8r term Serity h)wever, we have recentty leamt that tris ill trrt 3 Yr% È have giStere¢1 Wllh the Govemrnent Tax treg Chfldcare 5dm in ¢)rder to Buprort parentslcArer8 when using our se. tt is the pdicy ol the chanty that unrestncted ftJTrJs whKh have not been de&gnated fr a $peofi¢ usa Sul be maintained at a le¥ equivalent to bebveen thre8- and months expenditwe The trustses C4)nsider th8t r8eeNe3 8¢ Ve1 11 enwre that. in tt event of a swJnificant drcp in funding. they wll b& ae to cAnbnue the charity's ¢wrent 8(IMtie5 while ccffls$derat IS given to W8y8 in vkni¢ oddition81 funds may be raised. A lovd 015 months. res has teen maintained throughout th& year. The trustees have •ss•ss•d th• major risks to which the tharity is oxpow4 And ar8 satisfi8d IK9t qyqlAms 8fF In rjlprp. tn mitlgHtft 8xposure to thè major nsk& As part of their or4Joir4J commthènt to Oualty Governance 8nd Managerngnt. the organisation %sDrk8 in line with the ISOWJ1 Qualrty Award 2018. Otsted IrffjFeded our Nursery and Pre4chool in O¢tdb8r 2022 am we were ddighted to remain 3 Good S¢ts'rg". an accolade to the hard work or v)e statr team ai the Hut. It is the of tho ehxiity that iirtrxlrirt•d fiJTh4A ¥thith haw nnt hften dè.wgnated fci a specffic use should be maintained at a levd ¢qUivat to bèN•n thrn• a1 SÈX Mlh,$ 8XFendilura. Tha trustees considers that reserves ai this level wll en6ure Ihal. In the event ola significant drcp th funding. tw wll bg ablg to Mntinue the tharty's currerx a¢bviu8s wnile consla6mm Is gNen ways in aaoitK181 13 may te ralsets. A level or 5 month8. r•a•N•8 h89 toen mdntatsJ Ihrt thg yw. Th• trustees have assess•J th¢ rnajor risks to tho charty is exposed and arg 'Sfied Ihat Systtsms gre in plac• to mrtigale exposur• to th• MAIN risks AA rnqrt nfttwr rMyng (rnment to aualrty Govemance and Managemont, the organisab.on hos he Ihe IS01 OuolityAw8rd 2010 gnd h8s nlyw ad)Iad tha 2018 Slandord. Ofsied registratson has been mairtwned for 5 s¢thngs in addi to a SorAal co Ofsted rogi$tratKJn lor Resioenual K18Y bne$ fc< Di¥aW Chiren. Structure, goV•Man •nd mnAgement The Gharity by¥s yè1¥L4lj by a (aiiiaL4e 111 ¢JJ 1992. Thè cthwity are fvlbw•'. lil to p(knrJJlicffi of thildren yw réoth. lill to promote a rang8 of inths¥e and C9Fulun" th&r fYn communl"¢s wilhin the bath area. ThE tru¥(¥ wlKp setved ffIng Ihe y1 arK1 up to date of ofthe fin•ntial statements were.. A Hen#erJon E Hendy V Heslop J Coop9r F Wkeley M Bogg
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2023 THil C McKeever Trustees We racrurted from the area in the Chwty c¢wes aThl orn apwnted at tha gewal meeting. BAPP Trust88s re deligmed 10 èppc4ntTraGy Hill a5 Tntstee Treaww wtho ha5 greth assisted and guided u8 in utili$ation of Quick Bwks, ¥rouiiiiy Lliot 5y51yn3 arxoss dl ow wqects ha¥e iryyoiKa Ananu rgFwtsng, 9allY assistin9 Trustee8 reSpSItI.1"eS tn man8gemw Th8 charity's ganIsatIon stNthre (l)1ts 01 a board of Lnpatd Trust885, have a direor, who18 not a Iruslee. io manage the day to day ¢)peration olthe chanty. The director 18 supp(KW by a number of paid administrathon stsff in that r8. Thè thBrty akn emity wDrkers who carry out day to ¢* functional tasks. Th888 staff are dr the contrc4 otthe admirM8iol¢n toam. Specthc investment POW8 are ouUin•d in ts c3JnsbbJllcffj statement Tre re no ¢en•e thpnbeb. Tho tru8t886' rawt opwo¥ed by Ihè 8o•r¢ ofTDJtho8. Trustéé Dated..
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BATH AREA PLAY PROJECT I reM to the trusts on my exarnination finsnrisl stxtements of Bath F4ay Prf4 Ithe tharityl for th• year 31 Mard) 2023. Respon8lbllltl•8 and b••l¥ of report As the truste85 ofthe Ghanty you are resporbitle for the FW8rabon ofthe firoKgal $tatwnenl8 in KD)rdancE ¥th the requirements ofthe CharrtA£I 2U11 Ilhe 2011 W. I rtFK)rt bi) vf Irry eXwTiVVjn of lh• iJwty8 smernents cam&J out unoer 145 ol the 2011 Act In (arrying out rny ex8minabrm I have dl DireaK given ty the Charity Cornmis5ic)n under Section 14515llbl of the 2011 Ac£ Ind&ndent examIne¥ 8t•lwn•nt Since thè eh8rity's gross incowe gxceadad £29).CfQ yw examinor must be 8 m8mbor ol a W listed in sectM)n 145 of the 2011 A(t l o)nfim that l am qualifie(I to undertake the exarninab because l am g mgmber ol th Institute ol Chartered ACUUnt In Ens4arhJ and IhÈles, is of the k"$ted Wies. I have comF4eied my examlnaticrf). I c¥)nffi Ihat rKJ mtss rtsme io my att•nik)n in Con{bCffl wth the examinatson giving me cause Delieve that In any material respe accounbng rècord5 were not kept in respect oftho as r8qurJ by 130 ofthfj 2011 or Ili¥ fiii¥iiu¥l ¥iolwiiwit¥ ¢Ju riut aLW(J %lth ItrK)ge rewds.. ¢y the fin8noal 8taiements th r>t cornpty 1th Ihe reqU1MentS 0)MINj th• fom and content of •¢¢¢unt$ Bet out in th• charth IAceèLrt4 #Thy Rgportsl R09L4abon8 2C#)8 othar than ony requlr•m¢nt thgt tho accounts gN• 8 tru• and lair Vi 1$ a malier ccffjgdernd 88 Pwt ofan indyndont gxamlnauon. I have no conc8rM aNI havè comè no other matters In conn8ctson th• 8xarnin8ts.efi io attentDn should be dr in thi¥ In ¢x¢Jer to enable a yoper )dOtAn<'j of th accwnts to lx rea(*e¢J. 23 L08fitld Industrial Estsig Lcaficld Y Corsham WIRshir• SN139RS 2 5/10/2023
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT STATEMENT OF FINANCIAL ACTIVMES INCLUDING INCOME AND EXPENDrruRE ACCOUNT FOR THE YEAR ENDED 31 AIARCH 2023 Tolal 2(123 fotsl 2022 Donations and18gaues Incoming resources from charrtable act186 Inve8tr)ents 9,793 9,793 32,515 551.184 644.718 318 875.584 318 Totsl Incom• ,977 318 654,829 708,885 Raising bjnds 4,320 Charita0 activrties f21.840 621.640 617.815 Total r•8oureM •xp•nd•d 21.840 21,840 821,935 N•t lout9olngylncomlng rnniJrr.fvA bofnrn trnnt•rn 180.8631 318 93.534 32,989 86.9&) Gross Irgnslbys toh¥een fvnds 56.976 {.978) N¢t1gxp•ndlturèlllneom• lorth•y••rl N•t mo¥•m•nt In fund• 13,88SI 318 36,5 32,989 Fund balances at 1 Aprfl 2022 1U.114 4J>,l)I 348,821 Fund balancm 31 Ilar¢h 2023 47.330 468,740 435,751 Th• Ètat•m•nt of finFfflri•l xtivili•s indud•# •U •nd losMs r•cognised in tho y*8r JI Inc4)me and expendrture derbV• Irrm ¢¢'r¥j arlvkns.
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT BALANCE SHEET AS AT 31 MARCH 2023 2023 2022 Flx•d 4Mets Tangle ass$ Curr?nt a88ets Debtor8 Cash al bank gThJ In hoTK 13 6,349 14 .214 4&8.175 24.248 4.565 474,449 r•<lltoY•: •mount• lalwno thIn ¢)n• ymr 15 112,0581 135,Y81 Net ojrrent 868e18 462,391 427,285 Tot41 •Mts l• eufl•nt Il•blllll•• 468,740 435,751 Ineome lub0 Restricted funds D•$ign•tod funds Unrn81rict•d 47.330 10.774 88.042 338.935 468.740 43S.7S1 The accounts were apwovJ by Trywte rffl.. l.io115.
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 P•lARCH 2023 Accountfjng pollcbo• Chadty Informatlon BathArea Play Prcled is 1CorPsd thanty. 1.1 ACCOUnng ¢omiantkni The finan 8lalements ha¥e been Fyepared in cdanCe wilh It cari$ Iwverning doojmenti, the CharitiesAGt 2011, FRS 102 "Th8 Ffrnancjal fterAYVry sard in the UK and ReWbI ol Irelan I"FRS 102.1 and the Ch8ntie$ SORP "Awwibrrfj ReKKbng by Chanbe$" Statement of Recommentled Pradice 8pplicaUe to tharities prepanro Ihw'r aC1n¢$ In acoxdan( the Finawal Reports"ng Standard applicatAè in the UK ènd Repu1¢ of IrelaThJ IFRS 1021" leftecbve 1 January 20191. The charity is a PLAS Benefit Enbty a5 defined by FRS 102. The ¢arty has advantage of tho VWJK)n8 Ihv SORP lor ¢knlMs not to Pf•F4re a Statement of Cash Flry•ts. finaroal 8tatemenl8 ho dep8rt•J Chwrb'os (Acctsjnts Repts} R•g(4&l$ 2(M)8 to the exlont r4uirsd to wJvid• a trua and IBir vitrw. Tl¥• departur• ha) In¥ f(41th[lY Ilie Siwement of RemManded pr1¢e lor Charit aFFtyirvJ FRS 102 rather Ihan th8 ver8w of the Statement ol Recommended Pr¢&1¢ 18 rafwr&J to in the Reoul8tscffl$ trArt ha8 thdrawn The finanoal &tsternents are prepared ift erh'ThJ, the of the thanty. Ilonetary amounis In these finanoai 5tstements ¥ts rwna&J to lh8 n8arest L The finano81 s¢8t¥rTittnl¥ have been kY•parJ unagr the rH8tW L>)st LVeon. The 'nt1paI ao>xmb'ng polia•s Adwed a out below. 1.2 Golng ¢onc•m At the time of 8pprovino thp. fiTharml $eMents. ts 1rUst• 4 r••¢on8bla axp¢othb"on that the thorty has adequate rescMJre¢¥ to conbnue in 0tsc81 exi818n for the foreseeatAe frjture. Thus the trustees ¢tinUe to adeF4 Ihe wng ccthn basis of8ccountM4 in preparing Ihe finanoal stAternents. 1.3 Chrft¥ble fund• iJnresincts¢ n(J$ are avawje fci u89 at the of the trle¢S in fijrtherarv ol their Charte objecbves. Dewgnated luTras oynwse frJThJs hav• beon Set aside 8t tht dl8cxebw of trustees for spevfic purposes Thp piJrrYJ8•s #nd us•s ofY• dJnt• fvnde are Get out in the notc9 to the finonrJ•l Jtstèments Restncted ftjnds ore subjecl to speafic cndthns ty donors 88 to hrmf tW may be TN• rxirpo$88 w)d uses ol the rericted fuThJ$ are Set ojt in ts rb)tss to Ihfr statem8th. EnoeM n0S we JbJ"ect to speuTK cond% by dCK8 Ihat l1 capital must b• maintain8d by the chanty. 1.4 Irwme Irme is recogni¥ed vlhèn the thanty enbded to it 81ier any perfuiiii#tit% have ¢)een mel the amounts be mtraTed r4iatty. and rt is Ihai inc¢¥newUI be reLv8d. C2$h donations are recI)gned on re(• Oiher (b)nations a wni8ed once the chanty has notthed ol the donatron, urless kErformance m*Dons deferral of the amounL Income tax remerable In rolabM tts donats.ons r9cwved der GfftAd ¢xdeeth ofeovenant is rwni5ed at the I'me ofthe (ksnats"on.
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS {COPrnNUED) FOR THE YEAR ENDED 31 MARCH 2023 Accountlnll polkb IContlnu•dl Legacies are rerngnised on receirl CK othemse rf ts tharity has teen nthfied of an impending di%tribiition, the arnount is kncyn. and receipt is 8xpthl. Ir the arynt is not krKwn. the 18g8cy 18 treated as Tumover is measured 81 Ihe fair value of lh8 ojnWder8b" recefftd ¢X r¢wvat4e aThJ rewe5ents amoLmts re¢elv• for aerwces prcwded in the rnmial Gourse of Lwness. 1.$ Expendbtu Ba$1¢ finanoal liatshbes, iKluding ¢Jethtw and loam we in"8 recogni8ed at transathon prlco unl the arrangement consb"ttrtes a financing trans. the debt instrrnent is measured at the pTr5vnt Val of the lutur• payments discounted at a market roie of Int8f•St. Finanaal I'atrj'libes dassffiod as pay0 wrthin on• y•ar are ncl omoriwd. Oebt lnstnJmts 8UIxeqnty crtsd 01 amrylJ8ed t( urvJth8 9"ve interest rate method. Trgde cr8dtars •r• obligabons to poy l¢r So8 or services that hty been wuirthj in th ordinary course of operations frorn suplerS fvjnCXts payatje are dawfied a5 qirrent liats18$ rf payrn8nt 18 due wrt0 ¢)n# yoar or kss. 11 not. they are sented a$ w)<utrent lthlits'es. Twe uetht%Y8 are recognised inth8 al transaction pnc 8NS sUbSeqty measured at am¢ytised cost ugNJ ellectr¥e internst m8thod. 1.0 Tanglbl• Ilxgd •M•ts Tangibla fixed assal$ are inlw at c1 aTrJ Myre(lat CO8t or valuabon, ngt ot doprtujbon •tKI any Impair b)$. Dopreciotion ie r¢¢¢gniBod 80 88 towrit• off the citst crf vdu•b ol a•8•ts Ih•r reslthd ¥alu¢• ov¥( Ili¥ii U8efvA lives on the follwrvj ba1.. Fixttwes. fitb'ffjs & equiwent Motc¢ ¥¢hide6 25% redK4ry bal8nce b•¥8 The gain ry1093 on the ol an asset ts ¢i¥min a8 the th'fferer l)efy¥een the sale procegoS$ and the caryng vakn oltr 888rt L% rettgTh8ed in the statemerf offinwwl 8th'es. 1.7 Impalmant Oi flxed assets Al each r¢wrting end dattr. th• eharty reths the carrying amounts of rts tangible assèts lo delermlne whether there i# ony indicatson that those assets have suifeied an illlVdlllllVlIl lusi 11 ariy suth Indieaiion ex15ts. the r¢co¥erable arTh)unt of the assel 1$ estima w) wd8r lo tho exmt of th8 impairment 1068 (if any). 1.8 C4•h and c4•h equlval•ni• Cash and cash equivalenls indude cash in haTrJ. dep)sts helj at call wtt) bank$, othw short4emi Ilguid investmw)ts with onginal maturities of tthe months or less, and bank overdrafts. Bank overdrafts arg $h(r within borrowhngs in trre Ikbilitrt&
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 AeeounWng pollclax IContlnLbidl 1.9 Flmnelal Imtrumer The charity has 8cted to appty thè of Seton 11 'Basic Finaro81 In&Awits' and Section 12 'Other Fin8rri81 Inslruments Issues. ol FRS to al of rts financaal instruMl Fin8noal instrurnents are rwised in [$ bkn the ranty becfyn8s paty to the contraclual provisens èlthc inthjment Finanoal asséts and li8.115 off8eL net (nWtad in th8 fin)1 ststem8nts. whBn there is a legally enIorale ntht to set off the recognised arntyjnts ¢hor8 is an inkntion to setde on a n basis or to realise the asset and sètuè the lthility rny. Baslc Ilft•nctsl•u•ts asic finanryJ assets, I[18 debtrys aThJ cash aTrJ tdance8. Inty'4iy measu at transaction IncI1n9 transacts.on costs and Ore subsequenty carrieLI at 9ftK)$ett eost using the effecve interest meth(x# lesS the arraryement con8titules a finarKyw tranwon, re IraN5action 1$ m•4sL•d •¢ thp yesent Val of Iho firtL¥• r•c•is th4¢xJW •t • m•rknt f8te ol intare8L Finan 0•8¢ts cJa$sified as recwvle thin one y•arar• 08lc Iln•ne141 Il•blllll• Basic finanaal Iiatslities. induding e(l$ and bank loans we inrtiaty reownised * trans8thon prire unless the arrangement conststthes 8 finarKir¥J tr8nsath.c, ttere t detyt Instrtmnent is measured at the psent value of the future payments disthxnted al a rrbarket ratg of Intwes( Finanoal lia11.•$ das$ifi8d a8 payablg wrthin Dr y¢or sxo nol omorbsad. D8bt Instruments are sUtyWnty carried at amorosed ox u8lThJ tho ¢ff•th• intwest rats Math. Trple uodrtorn are t19&bOn5 to pay for 9J8 or seThtes Ihat have teen affjuired in tho ¢xdinary course of operations from supVi¢rs. Amoun15 yoyoL)l¥ a¥ wiieiil Iiubilitse¥ if payrTi¥ril i¥ thIn one year or less. 11 not. they are pr88en¢ed a8 nonllomnt Ikgbilthes. Trade ¢yed1tors aré rèeogni8g¢ initialty at transaction pru aThJ subwLnty mpH8iJrert at ¥tmnrti8pd rn8t ipiryJ thft flfffirt IntfvrAI m•lhod Qwg¢ognttlon of finlnclallloblllll Finanrial liats.10$ ar8 derecc#3nid dwrity8 c¢ytrxttI oblKJ8"crn exF4r• or • discharg¢d or eAncelled. 1.10 Employee bonoflts Thp GDSt of any unuseo entmemant ia rer£wlsed In In ¥mk me emtyoy88'S SON3 Are receNed. Termination nefits are recognised Smmediatdy as an exp8nge vthen dlarity 1$ dWn(XtrablY c£ffimitt to temiinate the emCYMen1 ol an employee ¢y to wYid8 twmin8ts.on benefit 1.11 Rotlrnmont bgngfft• P8yTherrts to &ixIr relremeni 1Me$ are as an 8xpens* as mey fall e.
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 IAARCH 2023 Critical accounttng 08t1m•t and JIMIgn In the a¥YJication ofthe tharitys accounbThJ k¥AKies. Ihe trustees are required trs maks 9m•nt$, ostim#tes ano assumpbons about the carwng amtyjnt ol assets ancl 1rd"Irt that are not adity apparent from other sourc9& The estimates and a55wa¢ed assumptirn5 are based on histo1 experi9nce and gther facttrs that ar• tOld&re<l to be rd¢vant A¢ual result& may dirr¥i esttmes. The estirnates and undedw'ng assiJinptpM are on an ¢xvJc4ng ba. ReonI to accounting estrmates a recogni58d in the in the esb.mate revised the $)n aifth only tmat periLKI. or Jn th8 F4ri00 of th8 end fvtwe Ihv wgon alY•Xs both current and fr? perK(ts. Donqflon• •nd 199•¢b Total nd• fvnd• lund• 7022 2022 2022 22.710 32.515 Donathon$ from T Comb8 Hc4thI TnAI. Joyc• Fletdw Ch•114 TrnJ8t, Both Sp8 Universty, Cwperatve L¢c41 DtKInS aThd Amazon Smil& Pr¢9r8m are all gratefully acknowAedW. Our partlcul#r thanks lor 811 don8fr.¢ from p8rents. men7Lers oflhe at F48y events and awymcyjs donor8. 10-
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Ineomln9 rtsources from clwllabie actfvllio• l)muand F•th. pl•yPrn cho and Cro¢h Total 1023 Total 2Q22 2023 S•Nc•s midEd undef contract Perfomiance relatsd grants Anollary trading irtorne Charitable rental irKome 011 lilL 21,427 181.98S a3. 1¥2.528 479,170 468.213 29,938 S1. 12.131 97,328 153.S41 47.9)3 47,PAQ 36.674 10,114 10,K 9,759 9287 70,094 233.833 144.889 195.922 044,710 075,SS4 An•ly¥l¥ by fvnd 10.0 182,028 51.&J5 133.538 11,331 195,522 4Q) 551.184 93.534 R•strtet8d hjr 41.e80 70.C64 233.833 144.889 195,922 644.716 675,$84 Forth? y•ar•nd•d 31 Ilarch 2022 lJllk• •nd F•blyb pPr•xhoolwd QX.¢.¢. DIMbd T•t•l 22 137,534 119.088 115,¢)2S 19,446 35.947 170,322 600 488.213 153,541 36.874 9.758 7.3 Performance rdat8d grants Anallary Irathng irKome Charilabk rent4 irb))me Other i)Me 14.317 727 72.e61 2S8.622 175,289 171.012 675.584 Analy818 by fund Unresiriaed funds Res¢n"¢Xed fvThJs tr2.t511 lo.01 232,897 167,384 171,012 633.9)4 41.880 72.1 256.622 175.289 171.012 675.584
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Endont Unr•strlcted End0ent fund• d•61onatod 2022 TotAI d•glgnatod 2022 2022 318 Grnnts thnd Contr•¢ts Grart8 and oMtraca8 the thrj... Bath and North East Sc¥nerset commissioniffj oJrrtr%ts £249.258 auartet Community Fwndaticffj £2,C¢ Htdlfry F¢)undats"on £2.4Y4 The Big Lottery £10.C(iI WPO SW £4,998 GWR CEP £11.331 Garfield 8t¢n Foundation 6,co) Henry Smith £28.6SO Row Famity £6,OCQ And other grants frorn Ktynsharn T¢yn Ccm'l. Pe8sedry St Tr Counol. Mafks anL1 spr. i)14Y DMI Ccmmunty c. R•l•lng fvnd• Tot•1 Unro•trl¢tsd lund$ 2023 2022 Fundrai*n and FdraIng agents 4.320 4.320 12-
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 l•lARCH 2023 8Charitable actfvltl Play Office and Pr&8chool Dlsablod ¥Ic•s 8UPKl and nurs•ry •eNIc•s 2023 2023 2023 Totxl 2023 Ttst#l 2022 69,7 142.395 115,325 83,169 410.655 420.1e£) Depre¢atIon anol M1[ment tyrect Charitsb Expenditure Payments to sub09 2.118 2,116 2.578 518 14.952 17.924 14.653 68,526 72,4 142,425 117.779 1e6.617 499.221 518,699 Share ol SUPFQrt ¢osts (Me te91 Share o1govemanc costs Its Iivte 91 85,W 22.983 25.236 121,674 98.516 1a8,e41 105,409 14J.015 174.oryo 021,840 017.815 Support ¢c•ts Support Go¥•m• co•ts co•ts 2023 Ront, r4t•$ 8TrJ venue hire uts.lity costs Stslonery and postage Teiepnone and Internet Materi$ and repairs Trav61 and v¢hio4¢ ovot3 Professional lee8. bookkaeFiny. DBS d)¢cs. OFSTED and (pIl3nr. Staff welfare. hygien8 8ThJ tr*4'r¥J Miscellaneous costs 18.1e6 18.1e6 32,413 4.781 1.412 3.978 24,665 11,535 1.162 4.713 28,572 8.842 1,182 4.713 26.572 8.842 31.840 1,132 5.CQ1 31.840 17.049 5.CK11 2.39) Ac£¢JuntaTh other professional fees 115 115 121,874 122,619 100.916 Charitabte actwthes 121,674 122,619 100.916 13-
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS IcopmNUEDI FOR THE YEAR ENDED 31 IAARCH 2023 10 Trust80 None of thé Irustees lor o)nneded ith thwnl any Temuneratitin beneffts frtsm the. tharty during the year. 11 Employ¢68 The average rnonNy ThJmberemF4oy89$4unrvJ the y ¥Yds'. 2022 Numbtr Numbgr 40 EmplOYn ¢o•l• 2023 2022 Wages and sal8n88 Social secunty ¢ost• other penswb t8 .177 17,622 9,856 39),959 17.079 12.122 410,8ss 420.1eo Part ttme aTrJ 8e661onal Stsff hm been lThJud8d In abjve in thdr rety and the nterS above do n¢X r8pre8ent ft41 lime •JUNalrt numbw3. 7here Th) emthe8$¢4è 8nnual remunwawi was more £,). 12 T(11? Tho th8r5ty 18 •xompt frMI tux on inrthno and g•n¥ tsming %bithin sethon SOS ofth faxes Ac 1988 or s•¢tion 252 of the TaXatn01 Chargee GainsAct 1992 to the extent Ihal these are aFpli•d lo Ils tharitoble objectg. 14-
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 FthlUrwM¢)tor¥4hic¥ Total At 1 W"12tr22 61,917 11,1tX) 73.017 At 31 March 21Y23 81.917 11.1tsJ 73,017 D•pf•¢iati<Jn and lrnpalmwnt At 1 April 202Z Depreciation chgrg•J In t yow 8.134 6,417 1,171 64,551 2.117 At 31 March 2U23 e6,668 Carrylng amount At 31 March 2023 3.512 6,349 At 31 March XQ2 3,783 14 D•btorn 2023 2022 Amount• falllng due lthln ono ymr. Tratte debtc Othor dobtors Prep8yrnents and IncL¥De 38.273 15.846 8,401 38.274 24.248 15 Crodlt<)rn: ¥mounl¥ l¥lllng due lthln on• yw 2023 2022 Other taxation and S¥01 Se[ty Defwre(J Incom8 Trade (trdrtors Other rtseditors Accruals and d8f8rred irwme 6.138 8,477 10 1,047 1,073 2.2C#J 21.884 2,197 5,010 12,058 15-
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 16 D•ferrnd Income 123 2022 Other ckfewed irKcffie 2023 2022 CUnt liatslrt Movemenls in the year. Delerred in(Lm 01 l 2022 Resourcos dgfgrred In Ihe ye8J Defewed income at 31 M8rch 2U23 17 R•I•M•nt b•n•fft•ct [ffln9d con¢rfbu¢bon 8ch•m•• Thè tharrty operat93 8 defined contributs.on SLtsne all qUlfyIrQ 8mployee$. The &ssets of th8 stheme are held 58paratdy frorn th0 Oft chanty in an independw administered fund. The charge profft or10 In rw aenne(J cornrtbutyon Brernes was £6.45312022. £12,122). 16-
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E 111- 111~
Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS (CONTINLIED) FOR THE YEAR ENDED 31 MARCH 2023 19 Relot•d pami tsarwaetiw Remungrltion of k•y managem•rrt prnnn The remunerats.on ol key management rsOnnel is as 2023 2022 Aggregate compensab 35.718 39.820 18-