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2021-03-31-accounts

Charity Commission Registered No: 1021896

PLAY RADNOR ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

INDEX Pages 1 – 2 Report of the Trustees Page 3 Independent Examiner’s Report Page 4 Statement of Financial Activities Page 5 Balance Sheet Pages 6 - 11 Notes to the Financial Statements

PLAY RADNOR

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their report, together with the Financial Statements of the Charity for the year ended 31 March 2021.

Our Purposes and Activities

The objects of the charity is established to provide the provision of facilities for recreation and other occupations for children resident in the districts of Radnorshire/North Brecknock being facilities (A) of which such children have need by reason of their youth or social and economic circumstances and (B) which will improve the conditions of life for such children by promoting their physical, mental and spiritual well-being.

Activities and Performance

The Trustees are delighted to see Play Radnor/ Chwarae Maesyfed in a stronger position at the end of the financial year than when we started and feel this is due to hard work and adaptability from the staff throughout one of the most challenging years in recent memory.

We continued to provide play opportunities in whatever form was suitable for the current guidelines, and staff have been imaginative in their solutions to any barriers.

The building work has progressed and the main play area and exterior look unrecognisable from how the building was when we acquired it. The Play Development Officer , Rachel Maflin, was successful in a number of funding bids, raising money for Covid-specific projects, new staffing costs, capital funding for the building and even a new van! We were grateful for the furlough scheme which we utilised for staff for the first lockdown, and it is a credit to the staff that they were able to achieve all they did in a shorter period than expected. We also thank all our funders for continuing to support our work and the young people of Radnorshire

Plans for the Future:

We are firmly in the belief as trustees, and as an organisation, that play for children and young people is going to be vital in the promotion of wellbeing in the next year. With funding for new projects, and the return of some that had to cease, or move to virtual sessions, we hope that we can provide these opportunities.

We will continue to restructure the organisation, starting with the Play Development Officer role changing into a Manager’s position, as this better reflects Rachel’s position as the driving force and leader of Play Radnor/Chwarae Maesyfed. It is exciting to see new jobs, and the new faces, and we look forward to seeing what direction the organisation moves in next. March 2022 will be the 30th Anniversary of the formation of Play Radnor/ Chwarae Maesyfed and we want to encourage a community effort to celebrate the last 30 years. We will look to hold events that can raise awareness of our services in the community . The final touches on the building work will be completed as well, with the new kitchen an interesting new addition which opens up many more possibilities for building use and hire. Although we are aware that there still may be some impact from COVID during the year we feel the organisation is ready to adapt and deliver play opportunities however and wherever we can.

Financial Review

Total Incoming Resources in the year were £165,822 (2020 - £98,556). Expenditure was £89,806 compared to £65,662 for the previous year. Net income for the year was £76,016 compared to £32,904 for the previous year. The net movement in funds were net income for Restricted Funds of £54,894 (2020 - net income of £41,529) and net income for Unrestricted Funds of £21,122 (2020 - Net expenditure £8,625) details of which are provided in the notes to the Financial Statements.

Details of Income and Expenditure are given in the Statement of Financial Activities on page 4 of the report. The Principal Funding Sources are summarised in note 2 on page 7 of the Financial Statements.

Reserves Policy

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets, or held in designated funds, (‘the free reserves’) held by the Charity should be approximately three months of budgeted resources expended which is estimated at approximately £16,000 (2020 - £16,000). At this level the Trustees feel they would be able to continue the current activities of the Charity in the event of a significant drop in funding. The actual free reserves at 31 March 2021 were £17,944 (31 March 2020 - £Nil) and the trustees have a strategy to build reserves through planned operating surpluses in future years.

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PLAY RADNOR REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Legal and Administrative Information

Charity Name: Play Radnor Charity Registration No: 1021896 Charity’s Address: The Play Hub Temple Street Llandrindod Wells Powys LD1 5HW Trustees who served during the period were: Owen Griffkin Louise Bell Nicholas Tuffnell Gwawr Tuffnell Owen Howard (Appointed 10 May 2021) Bankers: HSBC Bank plc Middleton Street Llandrindod Wells Powys LD1 5EU Independent Examiner: A C Jones of Andrew Jones & Co Chartered Accountants The Old Surgery Spa Road Llandrindod Wells Powys LD1 5EY

Structure, Governance and Management

Governing Document

The Charity is governed by a constitution adopted on 28 April 1993 as amended in July 2001 and on 13 November 2003.

Organisational Structure

The policy and general management of the affairs of the Association shall be directed by the Trustees, an Executive Committee (‘the Committee’) which shall meet not less than four times a year and when complete shall consist of not less than three members.

Nomination and Election

The Trustees shall be elected at the Annual General Meeting of the Association.

Risk Review

The Trustees have conducted their own review of the major risks to which the Charity is exposed, and systems have been established to mitigate those risks. These procedures are periodically reviewed to ensure they still meet the needs of the Charity.

Statement of Trustees’ Responsibilities

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:

The Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy, the financial position of the charity, and which enable them to both ascertain the financial position of the charity and ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities issued in March 2005.

Approved by the Trustees on 11January 2022 signed on their behalf by:

Owen Griffkin Chair

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PLAY RADNOR

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS TO THE TRUSTEES OF PLAY RADNOR

I report on the accounts of the Charity for the year ended 31 March 2021, which are set out on pages 5 to 11

Respective Responsibilities of Trustees and Examiner

The charity’s Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioner. 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 seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to our attention:

A C Jones BSc (Econ) FCA Andrew Jones & Co Chartered Accountants The Old Surgery Spa Road Llandrindod Wells Powys LD1 5EY

31 January 2022

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PLAY RADNOR

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021

Total Funds Total Funds
Unrestricted Restricted Year Ended Year Ended
Note Funds Funds 31/03/2021 31/03/2020
£ £ £ £
INCOME
Donations 400 250 650 3,858
Income from Charitable Activities: 24,415 126,674 151,089 89,851
Other Trading Activities: 11,145 - 11,145 1,497
Other Income 1,198 1,740 2,938 3,360
____ ____ ____ ____
TOTAL INCOMING RESOURCES (2) 37,158 128,664 165,822 98,566
____ ____ ____ ____
EXPENDITURE
Charitable Activities (3) 35,551 54,255 89,806 65,662
____ ____ ____ ____
TOTAL EXPENDITURE 35,551 54,255 89,806 65,662
____ ____ ____ ____
NET INCOME/(EXPENDITURE) BEFORE
TRANSFERS 1,607 74,409 76,016 32,904
Transfer between Funds (6) 19,515 (19,515) - -
____ ____ ____ ____
NET MOVEMENT IN FUNDS 21,122 54,894 76,016 32,904
Total Funds at 1 April 2020 (2,702) 259,314 256,612 223,708
____ ____ ____ ____
Total Funds at 31 March 2021 18,420 314,208 332,628 256,612
____ ____ ____ ____

The notes on pages 6-11 form an integral part of these Financial Statements.

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PLAY RADNOR BALANCE SHEET AS AT 31 MARCH 2021

Note 31/03/2021 31/03/2020
£ £ £ £
FIXED ASSETS
Tangible Fixed Assets (7) 244,756 178,371
CURRENT ASSETS
Debtors (8) 6,741 10,059
Cash at Bank and In Hand 89,311 70,713
____ ____
96,052 80,772
CREDITORS
Amounts falling due within one year (9) (8,180) (2,531)
____ ____
NET CURRENT ASSETS 87,872 78,241
____ ____
NET ASSETS 332,628 256,612
____ ____
FUNDS
Unrestricted Funds 18,420 (2,702)
Restricted Funds 314,208 259,314
____ ____
TOTAL FUNDS (10) 332,628 256,612
____ ____

Approved by the Trustees on 11 January 2022 and signed on their behalf by:

Owen Griffkin Chair

The notes of pages 6-11 form an integral part of these Financial Statements.

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PLAY RADNOR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of Preparation

The Financial Statements have been prepared in accordance with 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 2015) – (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

The charity constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Exemption from Preparing a Cash Flow Statement

The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Preparation of Accounts on a Going Concern Basis

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

Income

Income including Capital Grants for the purchase of fixed assets are included in full in the Statement of Financial Activities when these are receivable.

Incoming resources in the form of donated assets are included in the Statement of Financial Activities, and capitalised where appropriate at a reasonable estimate of their value.

Expenditure

Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Charitable Expenditure comprises those costs directly attributable to direct charitable activities and an apportionment of overhead and support costs.

Governance costs comprise all costs involving public accountability of the Charity and its compliance with regulations and good practice. These costs include independent examination fees and legal fees.

Tangible Fixed Assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold Buildings No depreciation Play Fort 10% on cost Motor Vehicles 25% on cost Computer Equipment 33.33% on cost Equipment and Fixtures 20% on cost (previously 25% on cost)

The residual value of the Freehold Property is considered to be at least equal to the carrying value of Freehold Property in the Financial Statements and therefore no depreciation has been provided on the building as this would be immaterial.

Voluntary Help and Gifts in Kind

No value has been put on the voluntary help received during the year.

Fund Accounting

The financial statements of a charity must differentiate between restricted and unrestricted funds.

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PLAY RADNOR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. Income

Income
Total Funds Total Funds
Unrestricted Restricted Year Ended Year Ended
Funds Funds 31/03/2021 31/03/2020
£ £ £ £
Donations 400 250 650 3,858
Income from Charitable Activities:
Grants 24,415 126,674 151,089 85,578
Subscriptions - - - 450
Activities and Events - - - 3,823
Other Trading Activities:
Fund Raising - - - 182
Charity Shop - - - 1,315
Service Contracts 10,882 - 10,882 -
Hall Hire 263 - 263 -
Other Income 447 1,740 2,187 3,356
Investment Income 1 - 1 4
Profit on Disposal of Vehicle 750 - 750 -
____ ____ ____ ____
TOTAL INCOMING RESOURCES 37,158 128,664 165,822 98,566
____ ____ ____ ____
Grants
Unrestricted Restricted Year Ended Year Ended
Grants received in the year were as under: Funds Funds 31/03/2021 31/03/2020
£ £ £ £
Children in Need - 9,844 9,844 20,595
PAVO – Comic relief / Wind Farm - - - 11,289
Representative Body Church in Wales - - - 2,000
WCVA - 30,558 30,558 39,999
Powys Health Board / Public Health - - - 2,050
Community Foundation Wales - 5,000 5,000 6,500
Sportslot - - - 1,000
Carm CC – Community Cohesion - 1,183 1,183 1,645
Jaz Foundation - - - 500
Powys County Council 23,415 600 24,015 -
Woodward Trust 1,000 - 1,000 -
Welsh Government - 25,000 25,000 -
Lottery MG - 6,000 6,000 -
Clothworkers - 14,000 14,000 -
Moondance - 4,000 4,000 -
BBC - 11,176 11,176 -
Tesco Groundworks - 1,000 1,000 -
HMRC - 15,725 15,725 -
PSF - 250 250 -
Leeds Building Society - 838 838 -
Llandrindod Wells Town Council - 1,500 1,500 -
____ ____ ____ ____
24,415 126,674 151,089 85,578
____ ____ ____ ____

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PLAY RADNOR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

3. Charitable Activities

3. Charitable Activities
Total Total
Unrestricted Restricted Year Ended Year Ended
Note Funds Funds 31/03/2021 31/03/2020
Other Costs: £ £ £
Salaries (5) 17,842 38,174 56,016 37,215
Staff Pensions 520 104 624 1,272
Staff Expenses - - - 252
Training - 389 389 1,286
Promotion and Publicity 144 91 235 144
Insurance 1,976 - 1,976 2,208
Light and Heat 1,438 - 1,438 683
Telephone and Internet 564 - 564 615
Printing, Postage and Stationery 85 148 233 107
Cleaning and Waste Disposal - 306 306 -
Repairs and Renewals 660 25 685 -
Computer and Software 159 - 159 -
Vehicle Expenses 1,017 - 1,017 929
Venue Hire - - - 1,390
Legal and Professional 45 156 201 -
Payroll Fees 990 - 990 640
Bank Charges 84 - 84 -
Play Resources 100 90 190 3,748
Activities and Events 5,456 4,853 10,309 3,483
General Running Costs 148 350 498 2,586
Depreciation 218 9,569 9,787 4,652
Governance Costs (see note 4) 4,099 - 4,099 4,452
Interest on Overdue PAYE/NI 6 - 6 -
___ ___ ___ ___
35,551 54,255 89,806 65,662
___ ___ ___ ___
4. Governance Costs
Total Total
Unrestricted Restricted Year Ended Year Ended
Funds Funds 31/03/2021 31/03/2020
£ £ £ £
Salaries 1,926 - 1,926 2,340
Staff Pensions 44 - 44 52
Telephone and Internet 63 - 63 68
Printing, Postage and Stationery 26 - 26 12
Independent Examination 300 - 300 300
Accountancy 1,740 - 1,740 1,680
___ ___ ___ ___
4,099 - 4,099 4,452
___ ___ ___ ___
5. Staff Emoluments
Total Total
Year Ended Year Ended
31/03/2021 31/03/2020
£ £
Staff Costs 57,942 39,555
Employers NIC - -
Staff Pension Costs 668 1,324
___ ___
58,610 40,879
___ ___
Average number of employees 7 8
___ ___
6. Transfers between Funds
Unrestricted Restricted
Funds Funds
£ £
Transfers between funds in the year are:
Transfer costs from Unrestricted Funds to Restricted Funds 19,515 (19,515)
___ ___
19,515 (19,515)
___ ___

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PLAY RADNOR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

7. Tangible Fixed Assets

Cost or Revaluation
At 1 April 2020
Additions
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for year
On Disposals
At 31 March 2021
Carrying Amount
At 31 March 2021
At 31 March 2020
Freehold
Buildings
£
169,983
55,284
-
225,267
2,874
1,437
-
4,311
220,956
167,109
Equipment,
Fixtures and
Fittings
£
14,180
237
-
14,417
3,114
2,950
-
6,064
8,353
11,066
Computer
Equipment
£
1,556
497
-
2,053
1,360
361
-
1,721
332
196
Motor
Vehicles
Total
£
£
-
185,719
20,154
76,172
-
-
20,154
261,891
-
7,348
5,039
9,787
-
-
5,039
17,135
15,115
244,756
-
178,371

8. Debtors:

8. Debtors:
Total Total
Year Ended Year Ended
31/03/2021 31/03/2020
£ £
Debtors 903 2,341
Prepayments 5,839 7,718
___ ___
6,742 10,059
___ _____
9. Creditors: Amounts falling due within one year
Total Total
Year Ended Year Ended
31/03/2021 31/03/2020
£ £
Other Creditors 2,810 431
Accruals 2,040 2,100
Tax and Social Security Costs 3,330 -
___ ___
8,180 2,531
___ ___

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PLAY RADNOR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10. Funds

Funds
At Incoming Resources At
01/04/2020 Resources Expended Transfers 31/03/2021
£ £ £ £ £
Unrestricted Funds:
General Funds (2,702) 37,158 (35,551) 19,515 18,420
____ ____ ____ ___ ____
Restricted Funds:
Restricted Income Funds:
Play Rangers 1,934 - - - 1,934
Thumbs Up 11,134 11,426 (7,538) (7,050) 7,972
Llandrindod Bibs 822 250 - - 1,072
Multisensory Toys 915 - - (915) -
Stay and Play 42 - - (42) -
Youth Market 148 - - - 148
Cheeky Monkeys 296 - - (296) -
Postcode Lottery 1,487 - - - 1,487
Wild Tots 1,143 - - (1,143) -
Teen Summer 1,356 - - (1,356) -
Playful Arts Project 217 - - (217) -
Carm CCM – Community Cohesion 1,087 1,183 (473) (899) 898
Comic Relief 9,285 - (2,348) (1,848) 5,089
Jazz Foundation 500 - - (500) -
Moondance - 4,000 (1,562) - 2,438
Tesco Groundworks - 1,000 - - 1,000
WCVA - 30,558 (15,581) (4,139) 10,838
HMRC Job Retention Scheme - 15,725 (15,725) - -
AWPO - 600 (26) (574) -
Holiday Hunger - 5,000 - - 5,000
BBC - 9,844 (1,433) (1,003) 7,408
Multi Sensory - 838 - - 838
Town Council - 1,500 - - 1,500
Kitchen Equipment - - - 349 349
Welsh Government - 25,000 - (4,783) 20,217
Play Hub Building Renovations - 1,740 - - 1,740
___ ___ ___ ___ ___
30,366 108,664 (44,686) (24,416) 69,928
___ ___ ___ ___ ___
Restricted Capital Funds:
Big Lottery Funds - Building 126,418 - - - 126,418
Tesco - Play Fort 6,000 - (750) - 5,250
Thumbs Grant - Computers 206 - (196) (10) -
Postcode Lottery - Play Fort 5,493 - (687) - 4,806
Stay and Play - Shed 115 - (57) - 58
Wild Tots -Barbecue Fire Pit 150 - (75) - 75
Play Sufficiency - Projector 183 - (91) - 92
Kitchen Equipment 3,670 - (830) (349) 2,491
Improvements to Building 29,198 - - - 29,198
Acoustic Equipment etc 1,631 - (408) - 1,223
Flooring 5,383 - (1,346) - 4,037
Building Extension 50,501 - - 4,783 55,284
Clothworkers - Van - 14,000 (3,500) - 10,500
Lottery MG - Van - 6,000 (1,500) - 4,500
WCVA - Gazebo - - (49) 237 188
BBC – Laptop - - (80) 240 160
___ ___ ___ ___ ___
228,948 20,000 (9,569) 4,901 244,280
___ ___ ___ ___ ___
Total Restricted Funds: 259,314 128,664 (54,255) (19,515) 314,208
___ ___ ___ ___ ___
Total Funds: 256,612 165,822 (89,806) - 332,628
___ ___ ___ ___ ___

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PLAY RADNOR

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

The purposes of Restricted income funds are as under:

Play Rangers - in house and outreach play sessions

Thumbs Up - weekly group for children with disabilities and their siblings - under 5's, 5 - 11 and over 12's Llandrindod Bibs - infant feeding group, supported by Play Radnor

Trust - multi-sensory toys

Stay and Play - Knighton and Llandrindod stay and play projects for parent/carers and children under 5 and has now ended in 2020. Youth Market - previous project that is not currently running

Cheeky Monkeys - previous project that is not currently running

Play Hub Building renovation - renovations and planned extension to the Hub Postcode Lottery - creation of new/refurbishment of outdoor area Wild Tots - outdoor sessions for children aged 0-3. This project has now ended. Teen Summer - previous project that is not currently running.

Playful Arts Project - funding from D’Oyly Carte Charitable Trust for project with young people aged 11+ Carm CCM Community Cohesion - intergenerational projects.

Comic Relief - early years projects for children aged 0-3 and their parent/carers. Jazz Foundation - funding for the purchase of play and sports equipment.

Moondance - Covid 19 funding for provision of activity bags for children, parents and carers. Tesco Groundworks - equipment and outdoor improvements WCVA - recovery fund for new posts including cleaner, playworkers and toy library. HMRC Job Retention Scheme - funding to cover wages during pandemic

All Wales Play Opportunity - annual grant that provides funding for various projects, PDO and core costs. Holiday Hunger – funding to provide play and healthy snacks during school holidays. Mud and Sticks - weekly outdoor group for children ages 0-3 and their parent/carers. Multi Sensory - funding for multi sensory resources. Llandrindod Wells Town Council - funding for tables, play equipment and resources. Welsh Government - funding for capital costs of extension.

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible Net Current
Fixed Assets Assets Total
£ £ £
Restricted Funds 244,280 69,928 314,208
Unrestricted Funds 476 17,944 18,420
__ __ __
244,756 87,872 332,628
__ __ __

12. Trustees Remuneration and Expenses

No Trustees were reimbursed in the year for costs incurred in attending meetings and expenses incurred for volunteer work (2020 - £Nil). No costs were incurred in the year for meetings of the Executive Committee (2020 - Nil)

No Trustees were employed in the year. No other Trustee or any person connected with them has received or is due to receive any remuneration for the period directly or indirectly from the charity’s funds.

13. Taxation

Play Radnor is a registered charity and is therefore not liable to taxation.

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