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 Ro*J Ind*p•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 ￿ti￿b•s Balance Sheet Notes to tho fin￿d81 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(Kn￿Y b*ith Ih*¥ chat1￿5 9)¥erThtVJ Its￿11￿[71. ￿ ChariDes Aa 2011 and -AeL¥Junong and Repornng Chantses.. Statement of Recommended Pradce awuble to d*iilie5 preparing their &Eounts in a(u)rdance wrth the Finanual Reporting Stsndard in ￿. IIK Rewtiit of Ireland IFRS 1tr21" las •mgndgd for accountiry Fenfyjs commsrK*vJ frcKn 1 January 2016) Obl•ctl¥M and aetlvltb# The policie$ adopted in luther8n¢e ol cèi•as ore Iwt•J in lh• cOns￿bOn 3tatwnwrt and th8r• ho¥ bgen no Changes In these Ihe yw. The tru8t8es have pai4 due regard to gu￿101￿4 i58ued ty the Chanty in d￿*Ing ￿t 8th￿8$ t chamty should un¢Jortake. The twstees h8ve du• regard to guidance i5￿Jed by ts Chwty Cerni￿On on put4t b8n•fft when •x•rdiin9 •ny POV*pfB or dutieo to the guidenc• ts r¢l*¥* The ChA￿ty cthirMWA Ihftr rm¥1&1￿ of l•mity FI￿ fry chi￿ •nd 18mll￿R. 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 c*der 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 f￿e pac*ed lunch, These wtti¥ vltal fur families wttn oisablto chI￿ren as C￿￿] w X£eSs Iree spaces on our OKistsng specbalist programmè$ in Easter 8nd Summer sehcd h￿￿18v￿ 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 WIT￿a￿e families at hjll capacity. dewte no cost of liwing ￿ infiationary increases ￿n9 prrided by Ihe c￿n￿l. 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 I￿1 Trusts and Foun(Jabon, ￿ were atAe to prowde muth needed wrntnunrty play ses*ons again, SUPFtsled by a S￿￿5$￿11 Lottery Awards for application ensuring that thildr8n not ￿ that gr8y area be1Tr*4 Ihe FSM thre$1￿J. 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 confirm*d that t￿9• serwces wll be cfen tr reCcmmis8￿ThIThj ts 2024 orYward5. ￿ %b*r• ddKJhted to ttavt the CYPN conlr2Ct bjnded by St. John5 through 8&NES Cwwl. provthng bwg8r term Se￿rity h)wever, we have recentty leamt that tris *ill trrt 3 Y￿r% È have ￿giStere¢1 Wllh the Govemrnent Tax treg Chfldcare 5d￿m* 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 $peofi¢ usa S￿ul￿ be maintained at a le¥￿ equivalent to bebveen thre8- and months expenditwe The trustses C4)nsider th8t r8eeNe3 8¢ ￿Ve1 ￿11 enwre that. in tt* event of a swJnificant drcp in funding. they wll b& a￿e to cAnbnue the charity's ¢wrent 8(IMtie5 while ccffls$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 iirtr*xlrirt•d fiJTh4A ¥thith haw* nnt hften dè.wgnated fci a specffic use should be maintained at a levd ¢qUiva￿￿t to bèN￿•n thrn• a￿1 SÈX M￿lh,$ 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 aaoitK*181 ￿￿13 may te ralsets. A level or 5 month8. r•a•N•8 h89 toen mdntatsJ I￿h￿rt 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 rMy*ng (￿rn￿ment to aualrty Govemance and Managemont, the organisab.on hos he￿ Ihe IS0￿1 OuolityAw8rd 2010 gnd h8s nlyw ad)I￿ad tha 2018 Slandord. Ofsied registratson has been mairtwned for 5 s¢thngs in addi￿￿ to a SorAal co￿ Ofsted rogi$tratKJn lor Resioenual ￿￿K18Y b￿ne$ fc< Di¥aW Chi￿ren. Structure, goV•Man￿ •nd m*nAgement The Gharity by¥s yè1¥L4￿l￿j by a (*aiiiaL4e 11￿1 ¢J*J 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 fY*n communl"¢s wilhin the bath area. ThE tru¥(￿¥ wlKp setved ￿ffIng Ihe y￿1 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¢w*es 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, 9￿allY assistin9 Trustee8 reSp￿SItI.1￿"eS tn man8gemw Th8 charity's ￿ganIsatIon stNthre (l)￿1￿ts 01 a board of Lnpatd Trust885, ￿ have a dire￿or, 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 r￿8. Thè thBrty akn emity wDrkers who carry out day to ¢* functional tasks. Th888 staff are ￿d￿r the contrc4 otthe admirM8iol¢n toam. Specthc investment POW8 are ouUin•d in ts c3JnsbbJllcffj statement T￿re ￿re no ¢e￿n•￿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 trust*s 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 $tatwnenl8 in KD)rdancE ¥￿th the requirements ofthe Charrt￿A£I 2U11 Ilhe 2011 W. I rtFK)rt bi) vf Irry eXwTiV￿Vjn of lh• iJwty8 smernents cam&J out unoer 145 ol the 2011 Act In (arrying out rny ex8minabrm I have dl DireaK￿ given ty the Charity Cornmis5ic)n under Section 14515llbl of the 2011 Ac£ Ind&￿ndent examIne￿¥ 8t•lwn•nt Since thè eh8rity's gross incowe gxceadad £29).CfQ yw examinor must be 8 m8mbor ol a W listed in sectM)n 145 of the 2011 A(t l o)nfim that l am qualifie(I to undertake the exarninab￿ because l am g mgmber ol th Institute ol Chartered ACUUnt￿ In Ens4arhJ and IhÈles, is of the k"$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 r8qur*J 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 reqU1￿MentS 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 ￿)dO￿tAn<￿'￿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 act￿1￿86 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 Charita￿0 activrties f21.840 621.640 617.815 Total r•8oureM •xp•nd•d 21.840 21,840 821,935 N•t lout9olngylncomlng rn*niJrr.fvA bofnrn trnn*t•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 Tangl￿e 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•)st L￿Ve￿on. The ￿'nt1paI ao>xmb'ng polia•s Adwed a￿ out below. 1.2 Golng ¢onc•m At the time of 8pprovino thp. fiTharml $￿eMents. ts 1rUst•￿ 4 r••¢on8bla axp¢othb"on that the thorty has adequate rescMJre¢¥ to conbnue in 0￿￿tsc￿81 exi818n￿ for the foreseeatAe frjture. Thus the trustees ¢￿tinUe to adeF4 Ihe wng cc*thn basis of8ccountM4 in preparing Ihe finanoal stAternents. 1.3 Ch*rft¥ble fund• iJnresincts¢ ￿n(J$ are avawje fci u89 at the of the tr￿le¢S in fijrtherarv ol their Chart￿e objecbves. Dewgnated luTras oynwse frJThJs hav• beon Set aside 8t tht dl8cxebw of trustees for spevfic purposes Thp piJrrYJ8•s #nd us•s ofY*• d￿￿Jn*t•￿ fvnde are Get out in the notc9 to the finonrJ•l Jtstèments Restncted ftjnds ore subjecl to speafic c*ndthns ty donors 88 to hrmf tW may be TN• rxirpo$88 w)d uses ol the re*ricted fuThJ$ are Set ojt in ts rb)tss to Ihfr statem8th. Eno￿eM ￿n0S we *JbJ"ect to speuTK cond￿% by d￿CK8 Ihat l1* capital must b• maintain8d by the chanty. 1.4 Irwme Ir￿me is recogni¥ed vlhèn the thanty enbded to it 81ier any perfuiiii#tit% have ¢)een mel the amounts be mtra￿Ted r4iatty. and rt is Ihai inc¢¥newUI be reL*v8d. C2$h donations are recI)gn￿ed on re(• Oiher (b)nations a￿ wni8ed once the chanty has notthed ol the donatron, urless kErformance m*Dons deferral of the amounL Income tax remerable In rolabM tts donats.ons r9cwved ￿der GfftAd ¢xdeeth ofeovenant is rwni5ed at the I'me ofthe (ksnats"on. Docusign EnvÈlope ID." A320ADDB-AF4F40F&B55C-62D2A2F6271E BATH AREA PLAY PROJECT NOTES TO THE FINANCIAL STATEMENTS {COPrnNUED) FOR THE YEAR ENDED 31 MARCH 2023 Accountlnll polkb IContlnu•dl Legacies are rerngnised on receirl CK othemse rf ts tharity has teen nthfied of an impending di%tribiition, the arnount is kncy*n. and receipt is 8xpthl. Ir the ary￿nt is not krKwn. the 18g8cy 18 treated as Tumover is measured 81 Ihe fair value of lh8 ojnWder8b"￿ recefftd ¢X r¢wvat4e aThJ rewe5ents amoLmts re¢elv*• for aerwces prcwded in the rnmial Gourse of Lwness. 1.$ Expendbtu Ba$1¢ finanoal liatshbes, iKluding ¢Jethtw and loam we in￿"8￿ recogni8ed at transathon prlco unl the arrangement consb"ttrtes a financing trans￿. the debt instr￿rnent is measured at the pTr5vnt Val￿ of the lutur• payments discounted at a market roie of Int8f•St. Finanaal I'atrj'libes dassffiod as pay￿0 wrthin on• y•ar are ncl omoriwd. Oebt lnstnJm￿ts 8UIxeq￿￿nty c*rtsd 01 amrylJ8ed t￿( u*rvJth8 9￿"ve interest rate method. Trgde cr8d*tars •r• obligabons to poy l¢r So￿8 or services that hty￿ been wuirthj in th* ordinary course of operations frorn sup￿lerS fvjnCX￿ts payatje are dawfied a5 qirrent liats1￿8$ rf payrn8nt 18 due wrt￿0 ¢)n# yoar or kss. 11 not. they are ￿sented a$ w)