2021-03-31-accounts - Merseyside Play Action Council

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Contents ofthe	Contents ofthe	Financial S	em
for	h r	nded 31 March	2021
					Page
Report ofthe Trustees				1	to	2
Independent Examiner's	Report
Statement ofFinancial	Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow	Statement
Notes to the Financial Statements				8	to	15
I3etalled Statement ofFinancial Activities				16	to	17

			Statement of for th Y r	Financial A Iv d 31 March	i I 2021
						31.3.21	31.3.20
			Unrestricted	Restricted	Endowment	Total	Total
		Notes	funds f	funds	fund f	funds f	fundsf
INCONIE AND ENDOWMENTS
FROM
Donations and legacies			8,158			8,158	3,040
Charitable activities
Childrens Play Schemes			25,000	466,739		491,739	267,397
Other trading activities			46,286			46,286	37,093
Investment income			40,019			40,019	55,624
Total			119,463	466,739		586,202	363,154
EXPENDITURE ON
Raising funds			22,157	24,492	846	47,495	46,467
Charitable actlvtffes
Childrens Play Schemes			15,117	464,651	5,117	484,885	344,100
Total			37,274	489,143	5,963	532,380	390,567
NET INCOME/(EXPENDITURE)			82,189	(22,404)	(5,963)	53,822	(27,413)
RECONCILIATION OF FUNDS
Total funds brought	forward		17,504	329,528	83,802	430,834	458,247
TOTAL FUNDS CARRIED
FORWARD			99,693	307,124	77,839	484,656	430,834

				e	side Pla	Action Council
					~Ch Fl	S
			f	rthe	Year Ended 31 March 2021
				Notes		31.3.21 f	31.3.20 6
Cash flows from operating		activities
Cash generated from operations				1		75,392	41,045
Nel cash provided by operating activities						75,392	41,045
Cash flows from investing		activities
Purchase oftangible fixed assets						(21,968)
Net cash (used in)/provided		by investing	activities			(21,968)
Cash flows from financing		activities
Expenditure aNributable to	endowment					(5,963)	(5,963)
Net cash used in financing	activities					(5,963)	(5,963)
Change In cash and cash		equivalents	in
the reporting period						47,461	35,082
Cash and cash equivalents		atthe
beginning ofthe reporting		period				46,557	11,475
Cash and cash equivalents		at the snd	of
the reporting period						94,018	46,557

ACTIVITIES
						31.3.21	31.3.20
						f	E
Net income/(expenditure)			for the reporting	period (as per ths
Statement of Financial		Activities)				53,822	(27,413)
Adjustments for.
Depreciation charges						30,197	27,088
Expenditure attributable		to	endowment			5,963	5,963
Decrease/gncrease)	in stocks					1,136	(2,331)
Decrease in debtors						2,020	1,512
(Decrease)/Increase	in creditors					(17,746)	36,226
Nst cash provided	by operations					75,392	41,045
ANALYSIS OF CHANGES			IN NET FUNDS
					At 1.4.20	Cash flow	At 31.3.21
					f	f	f
Net cash
Cash at bank and in	hend				46,557	47,461	94,018
					46,557	47,461	94,018
Total					46,557	47,461	94,018

						for th	e Year Ends 31 r h 202	1
2.	DONATIONS	AND LEGACIES
								31.3.21 f	31.3.20 f
	Donations							3,427	1,735
	Recycled goods		sales					4,731	1,305
								8,158	3,040
3.	OTHER TRADING ACTIVITIES
								31.3.21	31.3.20 f
	Shop income							38,496	27,808
	Miscellaneous	income						9,790	9,287
								48,286	37,093
4.	INVESTMENT	INCOME
								31.3.21 f	31.3.20 f
	Rents received							40,019	55,624
	INCOME FROM CHARITABLE					ACTIVITIES
						Activity		31.3.21 f	31.3.20 f
	Grants					Childrens	Play Schemes	491,739	287,397
	Grants received,		included		in the	above,	are as follows:
								31.3.21 F	31.3.20 f
	Liverpool City	Council		—Summer		Play Scheme		343,500	200,000
	Liverpool City	Council		- Running		Costs		60,439	60,439
	LCVS Cost Grant							10,000
	Fareshare Project								6,958
	Liverpool City	Council		—Covid Grant				25,000
	LCVS Covid Vaccine Grant							20,500
	Charity Aid Foundation							32,300
								491,739	267,397
	RAISING FUNDS
	Other trading	activities
								31.3.21 f	31.3.20 f
	Purchases							21,898	16,684
	Staff costs							19,115	18,739
	Motor expenses								2,015
	Rent							2,200	2,200
	Depreciation							2,173	2,660
								45,386	42,298

RAISING F	UNDS - contin	ued
Investment	management	costs
			31.3.21	31.3.20
			f	f
Depreciation			2,109	4,169
Aggregate	amounts		47,495	46,467
CHARITABLE ACTIVITIES COSTS
				Direct
				Costs
				f
Childrens Play Schemes				484,885
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated after charging/(crediting):
			31.3.21	31.3.20
			5	f
Depredation	- ovmed assets		30,197	27,088

STAFF COSTS
			31.3.21	31.3.20
			f	f
Wages and salaries			79,170	73,343
Social security costs			1,565	2,466
Other pension costs			977	942
			81,712	76,751
Ths average monthly	number ofemployees	during ths year was as follows:
			31.3.21	31.3.20
Offic staff			4	4

	Notes to the Financial Sta ments -continued for hey rEn Mrh221	Notes to the Financial Sta ments -continued for hey rEn Mrh221	Notes to the Financial Sta ments -continued for hey rEn Mrh221	Notes to the Financial Sta ments -continued for hey rEn Mrh221	Notes to the Financial Sta ments -continued for hey rEn Mrh221
11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Endowment	Total
				funds f	funds f	fund 6	fundsf
	INCOME AND ENDOWMENTS		FROM
	Donations and legacies			3,040			3,040
	Charitable activities
	Childrens Play Schemes				267,397		267,397
	Other trading activities			37,093			37,093
	Investment income			55,624			55,624
	Total			95,757	267,397		363,154
	EXPENDITURE ON
	Raising funds			35,908	9,055	1,504	46,467
	Charitable activities
	Childrsns Play Schemes			62,100	277,541	4,459	344,100
	Total			98,008	286,596	5,963	390,567
	NET INCOME/(EXPENDITURE)			(2,251)	(19,199)	(5,963)	(27,413)
	RECONCILIATION OF FUNDS
	Total funds brought	forward		19,755	348,727	89,765	458,247
	TOTAL FUNDS CARRIED FORWARD			17,504	329,528	83,802	430,834
12.	TANGIBLE FIXEDASSETS
						Improvements
					Short	to	Plant snd
					leasehold	property 6	machinery f
	COST
	At 1 April 2020				214,660	706,321	128,527
	Additions						21,968
	Disposals
	At 31 March 2021				214,660	706,321	150,495
	DEPRECIATION
	At 1 April 2020				130,858	360,410	126,715
	Charge for year				5,963	23,596	503
	Eliminated on disposal
	At 31 March 2021				136,821	384,006	127,218
	NET BOOK VALUE
	At 31 March 2021				77,839	322,315	23,277
	At 31 March 2020				83,802	345,911	1,812

	for h Year Ended 3	for h Year Ended 3	1 March	2021
12.	TANGIBLE FIXEDASSETS - continued
		Fixtures
		and		Motor	Computer
		Rttlngs f		vehicles f	equipment f	Totals f
	COST
	At 1 April 2020	1,967		2,500	33,442	1,087,417
	Additions					21,968
	Disposals			(2,500)		(2,500)
	At 31 March 2021	1,967			33,442	1,106,885
	DEPRECIATION
	At 1 April 2020	1,832		2,500	33,442	655,757
	Charge for year		135			30,197
	Eliminated on disposal			(2,500)		(2,500)
	At 31 March 2021	1,967			33,442	683,454
	NET BOOK VALUE
	At 31 March 2021					423,431
	At 31 March 2020	135				431,660
13.	STOCKS
					31.3.21 f	31.3.20 f
	Stocks				6,030	7,166
14.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
					31.3.21 f	31.3.20 f
	Trade debtors				2,272	3,630
	Prepaymsnts and accrued income				2,571	3,233
					4,843	6,863
15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					31.3.21 f	31.3.20 f
	Trade creditors				28,394	8,574
	Social security and other	taxes			2,548	2,501
	Other creditors				182	46,177
	Accrued expenses				12,542	4,160
					43,666	61,412

MOVEMENT IN FUNDS
					Net
					movement	At
				At 1.4.20 f	in funds f	31.3.21 f
Unrestricted funds
General funds				17,504	82,189	99,693
Restricted funda
National Lottery				313,654	(22,404)	291,250
Capacity Builders				15,874		15,874
				329,528	(22,404)	307,124
Endowment funds
Endowment Funds				83,802	(5,963)	77,839
TOTAL FUNDS				430,834	53,822	484,656
Net movement in funds,	included		in the above are as follows:
				Incoming	Resources	Movement
				resources f	expended f	in funds E
Unrestricted funds
General funds				119,463	(37,274)	82,189
Restricted funds
National Lottery					(22,404)	(22,404)
Liverpool City Council -	Running		Costs	60,439	(60,439)
Liverpool City Council -	Summer		Play	343,500	(343,500)
LCVS Cost Grant				10,000	(10,000)
LCVS Covid Vaccine Grant				20,500	(20,500)
Charity Aid Foundation				32,300	(32,300)
				466,739	(489,143)	(22,404)
Endowment funds
Endowment Funds					(5,963)	(5,963)
TOTAL FUNDS				586,202	(532,380)	53,822
Comparatlves for movement		In	funds
					Net
					movement	At
				At 1.4.19 8	in funds f	31.3.20 F
Unrestricted funds
General funds				19,755	(2,251)	17,504
Restricted funds
National Lottery				331,632	(17,978)	313,654
Capacity Builders				17,095	(1,221)	15,874
				348,727	(19,199)	329,528
Endowment funds
Endowment Funds				89,765	(5,963)	83,802
TOTAL FUNDS				458,247	(27,413)	430,834

Comparative net mov	em	ent in fu	nds, included in th	e above a	re as follows:
					Incoming	Resources	Movement
					resources f	expended f	in funds f
Unrestricted funds
General funds					95,757	(98,008)	(2,251)
Restricted funds
National Lottery						(17,978)	(17,978)
Liverpool City Council	-	Running	Costs		60,439	(60,439)
Liverpool City Council	—Summer		Play		200,000	(200,000)
Capacity Builders						(1,221)	(1,221)
Fareshare Project					6,958	(6,958)
					267,397	(286,596)	(19,199)
Endowment funds
Endowment Funds						(5,963)	(5,963)
TOTAL FUNDS					363,154	(390,567)	(27,413)
A current year 12 months		and prior year 12months		combined	position is as follows:
						Net
						movement	At
					At 1.4.19 F.	in funds 6	31.3.21 f
Unrestricted funds
General funds					19,755	79,938	99,693
Restricted funds
National Lottery					331,632	(40,382)	291,250
Capacity Builders					17,095	(1,221)	15,874
					348,727	(41,603)	307,124
Endowment funds
Endowment Funds					89,765	(11,926)	77,839
TOTAL FUNDS					458,247	26,409	484,656

A current year 12 mo as follows:	nths and p	rior year 12 months c	ombined net movement In	funds, Included i	n the above
			Incoming	Resources	Movement
			I'esourcss f	expended f	in funds f
Unrestricted funds
General funds			215,220	(135,282)	79,938
Restricted funds
National Lottery				(40,382)	(40,382)
Liverpool City Council	- Running	Costs	120,878	(120,878)
I iverpool City Council	—Summer	Play	543,500	(543,500)
Capacity Builders				(1,221)	(1,221)
LCVS Cost Grant			10,000	(10,000)
Farsshars Project			6,958	(6,958)
LCVS Covid Vaccine	Grant		20,500	(20,500)
Charity Aid Foundation			32,300	(32,300)
			734,136	(775,739)	(41,603)
Endowment funds
Endowment Funds				(11,926)	(11,926)
TOTAL FUNDS			949,356	(922,947)	26,409

			Merse	sl Action C	sl Action C	ouncil
			Detail	tement of Flnancl		I A	v
			for the Year End		1	ch 2021
								31.3.21 F	31.3.20 f
INCOME AND	ENDOWMENTS
Donations and legacies
Donations								3,427	1,735
Recycled goods sales								4,731	1,305
								8,158	3,040
Other trading	activities
Shop income								36,496	27,806
Miscellaneous	income							9,790	9,287
								46,286	37,093
Investment Income
Rents received								40,019	55,624
Charitable activities
Grants								491,739	267,397
Total Incoming	resources							588,202	363,154
EXPENDITURE
Other trading	activities
Purchases								21,898	16,684
Wages								18,848	18,000
Socislsecurlty								267	383
Pensions									358
Motor expenses									2,015
Rent								2,200	2,200
Shortleasehold								429	586
Improvements to property								1,698	2,002
Plant and machinery								36	44
Fixtures and Ilttings								10	28
								45,386	42,298
Investment management		costs
Shortlsasehold								417	918
Improvements to properly								1,648	3,138
Plant and machinery								35	70
Fixtures and fittings								9	43
								2,109	4,169
Charitable activities
Wages								60,322	55,343
Social security Pensions								1,298 977	2,083 586
Rates and water								7,141	7,312
Insurance								4,944	4,968
Light and heat								5,868	11,124
Telephone								3,678	3,214
Postage and stationery								3,104	3,114
Sundries								549	597
Charitable expenditure								299,007	186,974
Carried forward								386,888	275,315

		Mere Ide	Pls	Ac I Cou	ncil
	0	d Statem	n	fFinancial	Ac ivi	I
		for the Y	Ended 31 IN r		2021
							31.3.21	31.3.20
							8
Charitable activities
Brought forward							386,888	275,315
Other direct costs							2,505	664
Volunteers expenses							2,525	530
Motor &travel expenses Repairs & maintenance							4,085 23,595	2,880 14,920
Subscriptions							194	395
Accountancy							8,788	9,695
Computer expenses Bank charges Contract labour							4,276 1,416 4,200	3,377 1,320 14,745
LCVS Covld vaccine costs Shortlessehold							20,500 5,117	4,460
Improvements to property							20,250	15,250
Plant and machinery							432	339
Fixtures and fittings							116	210
							484,885	344,100
Total resources expended							532,380	390,567
Net Income/(expenditure)							53,822	(27,413)