2022-03-31-accounts - Merseyside Play Action Council

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			Page
Report ofthe Trustees		1	to	3
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet		6	to	7
Cash Flow Statement
Notes to the Cash Flow	Statement
Notes to the Financial Statements		10	lo	18
Detailed Statement ofFinancial Activities		'I9	to	20

					31.3.22	31.3.21
		Unrestricted	Restricted	Endowment	Total	Total
		funds	funds	fund	funds	funds
	Notes	5	6	F	F	F
INCOME AND
ENDOWMENTS FROM
Donations and legacies	2	67,407			67,407	8,158
Charitable activities
Childrens Play Schemes		106,493	508,784		615,277	491,739
Other trading activities	3	21,007			21,007	46,286
Investment income	4	46,326			46,326	40,019
Total		241,233	508,784		750,017	586,202
EXPENDITURE ON
Raising funds	6	12,637	7,462	624	20,723	47,495
Charitable activities	7
Childrens Play Schemes		77,472	460,947	5,364	543,783	484,885
Total		90,109	468,409	5,988	564,506	532,380
NET
INCOME/(EXPENDITURE)		151,124	40,375	(5,988)	185,511	53,822
RECONCILIATION OF
FUNDS
Total funds brought
forward		99,693	307,124	77,839	484,656	430,834
TOTAL FUNDS CARRIED
FORWARD		250,817	347,499	71,851	670,167	484,656

		Merse side Pla Action Cou	Merse side Pla Action Cou	ncil
		Balance Sheet
		31	March 2022
					31.3.22	31.3.21
		Unrestricted	Restricted	Endowment	Total	Total
		funds	funds	fund	funds	funds
	Notes	E	E		E	E
FIXEDASSETS
Tangible assets	12	81,780	317,499	71,851	471,130	423,431
CURRENT ASSETS
Stocks	13	4,964			4,964	6,030
Debtors	14	5,332			5,332	4,843
Cash at bank and in hand		174,148	90,000		264,148	94,018
		184,444	90,000		274,444	104,891
CREDITORS
Amounts falling due within
one year	15	(15,407)	(60,000)		(75,407)	(43,666)
NET CURRENT ASSETS		169,037	30,000		199,037	61,225
TOTAL ASSETSLESS
CURRENT LIABILITIES		250,817	347,499	71,851	670,167	484,656
NET ASSETS		250,817	347,499	71,851	670,167	484,656
FUNDS	16
Unrestricted funds					250,817	99,693
Restricted funds					347,499	307,124
Endowment funds					71,851	77,839
TOTAL FUNDS					670,167	484,656

		for	Cash Flow S the Year Ended	tatement 31 March 2022
				31.3.22	31.321
			Notes	6	6
Cash flows from	operating	activities
Cash generated from operations			1	262,482	75,392
Net cash provided	by operating activities			262,482	75,392
Cash flows from	investing	activities
Purchase oftangible fixed assets				(86,364)	(21,968)
Net cash used in	investing activities			(86,364)	(21,968)
Cash flows from	financing	activities
Expenditure attributable to endowment				(5,988)	(5,963)
Net cash used in	financing activities			(5,988)	(5,963)
Change in cash	and cash	equivalents
in the reporting	period			170,130	47,461
Cash and cash equivalents		at the
beginning ofthe	reporting	period		94,018	46,557
Cash and cash equivalents		at the end
ofthe reporting	period			264,148	94,018

			Notes to the Cash Flow Statement for the Year Ended 31 March 2022	Notes to the Cash Flow Statement for the Year Ended 31 March 2022	Notes to the Cash Flow Statement for the Year Ended 31 March 2022	Notes to the Cash Flow Statement for the Year Ended 31 March 2022
	RECONCILIATION		OF NET INCOME TO NET CASH FLOW FROM				OPERATING ACTIVITIES
							31.3.22	31.3.21
							E	8
	Net income	for the	reporting			period (as per the Statement of
	Financial Activities)						185,511	53,822
	Adjustments	for.
	Depreciation	charges					38,665	30,197
	Expenditure	attributable		to	endowment		5,988	5,963
	Decrease in	stocks					1,066	1,136
	(Increase)/decrease		in	debtors			(489)	2,020
	Increase/(decrease)		in	creditors			31,741	(17,746)
	Net cash provided		by	operations			262,482	75,392
2.	ANALYSIS OF CHANGES				IN NET FUNDS
						At 1.4.21	Cash flow 8	At 31.3.22 f
	Net cash
	Cash at bank	and in	hand			94,018	170,130	264,148
						94,018	170,130	264,148
	Total					94,018	170,130	264,148

Short leasehold property	—Straight	line over the life ofthe lease
Improvements to property	-Straight	line over the life ofthe lease
Plant and machinery	-20%on	reducing balance
Motor vehicles	-Straight	line over 4 years
Computer equipment	—Straight	line over 4 years

2.	DONATIONS AND	LEGA		CIES
							31.3.22 f	31.3.21 f
	Donations Recycled goods sales						64,673 2,734	3,427 4,731
							67,407	8,158
3.	OTHER TRADING ACTIVITIES
							31.3.22	31.3.21
							F	f
	Shop income Miscellaneous income						15,831 5,176	36,496 9,790
							21,007	46,286
4.	INVESTMENT INCOME
							31.3.22 f	31.3.21 f.
	Rents received						46,326	40,019
5.	INCOME FROM CHARITABLE				ACTIVITIES
				Activity			31.3.22 f	31.3.21
	Grants			Childrens		Play Schemes	598,784	491,739
	Other income			Childrens		Play Schemes	16,493
							615,277	491,739
	Grants received, included		in the		above,	are as follows:
							31.3.22	31.3.21
							F	f
	BBC —Children In Need						34,000
	Liverpool City Council	—Summer			Play Scheme			343,500
	Liverpool City Council	- Youth and Play				Grant	60,439
	Liverpool City Council	- Running			Costs			60,439
	LCVS Cost Grant							10,000
	Liverpool City Council	—Covid Grant						25,000
	LCVS Covid Vaccine	Grant						20,500
	Charity Aid Foundation							32,300
	Liverpool City Council	—HAF		Playdays			220,000
	Play Scheme Grants						140,000
	Liverpool City Council	- PAP		Funding			36,281
	Liverpool City Council	- HAF		Expenses			90,000
	Liverpool City Council	- HAF		Equipment			8,064
	National Lottery - Awards For All						10,000
							598,784	491,739

8.	RAISING FUN	RAISING FUN	DS
	Other trading		activities
					31.3.22 f	31.3.21
	Purchases				9,493	21,898
	Staff costs				5,000	19,115
	Rent				2,200	2,200
	Depreciation				1,258	2,173
					17,951	45,386
	Investment	management		costs
					31.3.22	31.3.21
					8
	Depreciation				2,772	2,109
	Aggregate	amounts			20,723	47,495
7.	CHARITABLE		ACTIVITIES COSTS
						Direct
						Costs f
	Childrens Play		Schemes			543,783
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)			is stated after charging/(crediting):
					31.3.22	31.3.21
					f	F
	Depreciation	-	owned assets		38,665	30,197

10.	STAFF COSTS
								31.3.22	31.3.21
									E
	Wages and salaries Social security costs Other pension costs							141,920 8,795 2,437	79,170 1,565 977
								153,152	81,712
	The average monthly	number	of	employees		during the year	was as follows:
								31.3.22	31.3.21
	Office staff							6	4
	No employees received emoluments				in excess ofF60,000.
11.	COMPARATIVES FOR THE		STATEMENT			OF FINANCIAL	ACTIVITIES
						Unrestricted	Restricted	Endowment	Total
						funds E	funds f	fund 5	funds 8
	INCOME AND ENDOWMENTS			FROM
	Donations and legacies					8,158			8,158
	Charitable activities
	Childrens Play Schemes					25,000	466,739		491,739
	Other trading activities Investment income					46,286 40,019			46,286 40,019
	Total					119,463	466,739		586,202
	EXPENDITURE ON
	Raising funds					22,157	24,492	846	47,495
	Charitable activities
	Childrens Play Schemes					15,117	464,651	5,117	484,885
	Total					37,274	489,143	5,963	532,380
	NET INCOME/(EXPENDITURE)					82,189	(22,404)	(5,963)	53,822
	RECONCILIATION OF FUNDS
	Total funds brought	forward				17,504	329,528	83,802	430,834
	TOTAL FUNDS CARRIED FORWARD					99,693	307,124	77,839	484,656

TANGIBLE FIXEDASSETS
		Improvements
	Short	to	Plant and
	leasehold	property f	machinery F
COST
At 1 April 2021 Additions	214,660	706,321 72,710	150,495
Disposals			(128,527)
At 31 March 2022	214,660	779,031	21,968
DEPRECIATION
At 1 April 2021 Charge for year Eliminated on disposal	136,821 5,988	384,006 26,817	127,218 3,129 (128,527)
At 31 March 2022	142,809	410,823	1,820
NET BOOK VALUE
At 31 March 2022	71,851	368,208	20,148
At 31 March 2021	77,839	322,315	23,277
	Fixtures
	and	Computer
	fittings	equipment f	Totals f
COST
At 1 April 2021 Additions	1,967	33,442 13,654	1,106,885 86,364
Disposals	(1,967)	(33,442)	(163,936)
At 31 March 2022		13,654	1,029,313
DEPRECIATION
At 1 April 2021 Charge for year Eliminated on disposal	1,967 (1,967)	33,442 2,731 (33,442)	683,454 38,665 (163,936)
At 31 March 2022		2,731	558,183
NET BOOK VALUE
At 31 March 2022		10,923	471,130
At 31 March 2021			423,431

13.	STOCKS
					31.3.22	31.3.21
					F
	Stocks				4,964	6,030
14.	DEBTORS:AMOUNTS			FALLING DUE WITHIN ONE YEAR
					31.3.22	31.321
					f	F
	Trade debtors				2,382	2,272
	Prepayments	and	accrued income		2,950	2,571
					5,332	4,843
15.	CREDITORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
					31.3.22	31.3.21
					8	6
	Trade creditors				4,393	28,394
	Social security	and other		taxes	3,624	2,548
	Other creditors				486	182
	Accrued expenses				6,904	12,542
	Restricted grants		in advance		60,000
					75,407	43,666
18.	MOVEMENT	IN FUNDS
					Net
					movement	At
				At 1.4.21	in funds	31.3.22
				F	6	6
	Unrestricted	funds
	General funds			99,693	151,124	250,817
	Restricted funds
	National Lottery Capacity Builders BBCChildren In Need			291,250 15,874	(22,404) (1,221) 34,000	268,846 14,653 34,000
	Liverpool City	Council - HAF Playdays			30,000	30,000
				307,124	40,375	347,499
	Endowmentfunds
	Endowment Funds			77,839	(5,988)	71,851
	TOTAL FUNDS			484,656	185,511	670,167

Net movement	in fund	s, included in the above are	as follows:
			Incoming	Resources	Movement
			resources f	expended 6	in funds 6
Unrestricted	funds
General funds			241,233	(90,109)	151,124
Restricted funds
National Lottery				(22,404)	(22,404)
Capacity Builders				(1,221)	(1,221)
Liverpool City	Council	- Youth and Play
Grant			60,439	(60,439)
BBCChildren	In Need		34,000		34,000
Liverpool City	Council	- HAF Playdays	220,000	(190,000)	30,000
Play Scheme	Grants		140,000	(140,000)
Liverpool City	Council	—HAF Equipment	8,064	(8,064)
National Lottery - Awards For All			10,000	(10,000)
Liverpool City	Council	- Positive About
Play			36,281	(36,281)
			508,784	(468,409)	40,375
Endowment	funds
Endowment Funds				(5,988)	(5,988)
TOTAL FUNDS			750,017	(564,506)	185,511
Comparatives	for movement in funds
				Net
				movement	At
			At 1.4.20	in funds	31.3.21
				6	6
Unrestricted	funds
General funds			17,504	82,189	99,693
Restricted funds
National Lottery Capacity Builders			313,654 15,874	(22,404)	291,250 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

Comparative	net movement in fu	nds, included in t	he above are as follows:
			Incoming	Resources	Movement
			resources f	expended f	in funds f
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

A current year 12 months and prior year 12 month	s combined position is a	s follows:
		Net
		movement	At
	At 1.4.20	in funds	31.3.22
	6	6	F
Unrestricted funds
General funds	17,504	233,313	250,817
Restricted funds
National Lottery Capacity Builders BBCChildren In Need	313,654 15,874	(44,808) (1,221) 34,000	268,846 14,653 34,000
Liverpool City Council - HAF Playdays		30,000	30,000
	329,528	17,971	347,499
Endowment funds
Endowment Funds	83,802	(11,951)	71,851
TOTAL FUNDS	430,834	239,333	670,167

A current year 12 mo above are as follows:	nths and	prior year 12 mon	ths combined net move	ment in funds,	included in t
			Incoming	Resources	Movement
			resources F	expended f	in funds 6
Unrestricted funds
General funds			360,696	(127,383)	233,313
Restricted funds
National Lottery				(44,808)	(44,808)
Liverpool City Council	—Running	Costs	60,439	(60,439)
Liverpool City Council	—Summer	Play	343,500	(343,500)
Capacity Builders				(1,221)	(1,221)
Liverpool City Council	- Youth and Play
Grant			60,439	(60,439)
LCVS Cost Grant			10,000	(10,000)
LCVS Covid Vaccine	Grant		20,500	(20,500)
Charity Aid Foundation			32,300	(32,300)
BBCChildren ln Need			34,000		34,000
Liverpool City Council	—HAF Playdays		220,000	(190,000)	30,000
Play Scheme Grants			140,000	(140,000)
Liverpool City Council	- HAF Equipment		8,064	(8,064)
National Lottery —Awards For All			10,000	(10,000)
Liverpool City Council	- Positive	About
Play			36,281	(36,281)
			975,523	(957,552)	17,971
Endowment funds
Endowment Funds				(11,951)	(11,951)
TOTAL FUNDS			1,336,219	(1,096,886)	239,333

		for the Year Ended	31 March 2022
			31.3.22	31.3.21
			E	5
INCOME AND	ENDOWMENTS
Donations and legacies
Donations			64,673	3,427
Recycled goods sales			2,734	4,731
			67,407	8,158
Other trading	activities
Shop income			15,831	36,496
Miscellaneous	income		5,176	9,790
			21,007	46,286
Investment income
Rents received			46,326	40,019
Charitable activities
Grants			598,784	491,739
Other income			16,493
			615,277	491,739
Total incoming resources			750,017	586,202
EXPENDITURE
Other trading	activities
Purchases			9,493	21,898
Wages			5,000	18,848
Social security				267
Rent			2,200	2,200
Short leasehold			195	429
Improvements	to property		872	1,698
Plant and machinery			55	36
Fixtures and fittings				10
Computer equipment			136
			17,951	45,386
Investment management		costs
Short leasehold			429	417
Improvements	to property		1,923	1,648
Plant and machinery			120	35
Fixtures and fittings				9
Computer equipment			300
			2,772	2,109
Charitable activities
Wages			136,920	60,322
Carried forward			136,920	60,322

	Merse side Pla Action Council
	Detailed Statement ofFinancial Activities
	for the Year Ended 31 March 2022
		31.3.22	31.3.21
			6
Charitable activities
Brought forward		136,920	60,322
Social security		8,795	1,298
Pensions		2,437	977
Rates and water		6,449	7,141
Insurance		6,407	4,944
Light and heat		8,923	5,868
Telephone		4,733	3,678
Postage and stationery		2,309	3,104
Sundries		1,080	549
Charitable expenditure		279,885	299,007
Other direct costs		2,055	2,505
Volunteers expenses		6,115	2,525
Motor &travel expenses		(3,675)	4,085
Repairs &maintenance		14,537	23,595
Training		5,450
Subscriptions		180	194
Accountancy		7,920	8,786
Computer expenses		6,976	4,276
Bank charges		1,490	1,416
Contract labour		1,313	4,200
LCVS Covid vaccine costs			20,500
Security costs		2,925
Examiners fees		1,560
Cleaning and waste removal		4,364
Shortleasehold		5,364	5,117
Improvements to property		24,022	20,250
Plant and machinery		1,504	432
Fixtures and fittings			116
Computer equipment		3,745
		543,783	484,885
Total resources expended		564,506	532,380
Net income		185,511	53,822