REGISTERED COMPANY NUMBER.. 02925303 (England and Wales) REGISTERED CHARITY NUMBER: 1048263 ort of the Trustees and Financial Statements for the Year Ended 29 March 2025 for Merse slde Pla Actlon Council LONSDALE & MARSH CHARTEREDACCOLINTAN15
Merse side Pla Action Council Contents of the Financial Statements for the Year Ended 29 March 2025 Page Report of the Trustees Independent Auditor's Report Statement of Finan¢lal Activities Balance Sheat 10 Cash Flow Statement Notes to the Cash Flow Statement 12 Notes to the Financial Statements 13 10 22
Merse side Pla Action Council REFERENCE AND ADMINISTFiATIVE DETAILS Registered Cornpany number 02925303 {England and Wales) Registered Charity number 1048263 Reglstered office 1-27 Bridport Street Liverpool L3 5QF Trustees C A Benneti J Alberlina- resigned 21 October 2025 K Campbell SLALee E Wong N H Al-Hakimi- appointed 3 February 2025 Company Secretary C A Benneti Auditor Lonsdale & Marsh 509-510 Colton Exchange Bixlelh Street Liverpool L3 9LQ Telephone No. 0151708 0468
Merse side Pla Action Council Re ort of Ihe Trustees for the Year Ended 29 March 2025 The Irustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial slalements of the charity for the year ended 29 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities= Statement of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) {effective 1 January 2019). OBJECTIVES AND ACTIVITIES Ob'eclives and aims Merseyside Play Action Council (MPAC) has been developing play across Merseyside since 1974. As the Play Rcsource Centre for the City. we support all children. young people and families. Our mission is lo.. Support youth and play organisations helping them to be betler governed, managed 8nd resourced. We offer support including undertaking Disclosur& and Barring Service (DBS) checks, support through our faGililaled Holiday, Activilies and Food Programme (HAF}. and capacity-building support. Engage young people in fun, positive and developmental activities, with everyihing from recently developed creative arl spaces, music lechlluitionlperformance spaces. slate-of-the-art counselling rooms currently supporting around 100 young people per week meeling a range of mental-health and wellbeing needs, and physical activities offered to young people. such as martial arts training, lo detached youth work including young people identified from the Lesbian, Gay. Bisexual and Transgender (LGBT} commlinily. Connect through our facililaled network of 120 play providers across the region called 'Posilive About Play,, enabling collaboration, ¢o-delivery, information and resource sharing to build a stronger youth sector. MPAC provides a growing range of aclivilies. services and support directly for young people from our fully accessible city centre venue. These include.. Physical health and wellbeing engagement. martial arts training (Hung Gar Kung Fu), gym facilities. fitness sessions elc. Creative art sessions, ulilising dedi¢aled spaces within our building for young people lo access a range of hands on ¢realive arl activities. This includes everything from printing activities such as Grid Arl and Gelli Arl lo pot18ry, candle making, macramé workshops, 3D prinling, graffiti art, air brushing, Arts-in-play residencies on play schernes, city-wide and year-round. MLIS1¢ luilion and technology aclivilies, wilh dedicaled spaces for luilion, music recording and production and separate performance spaces. Detached youth work, via local detached youlh workers engaging young people from excluded, vulnerable andlor 'al-ri5k' groups. This involves trusl building exercises in key areas of the city (as identified by local police forces) aimed al developing positive relationships Ihat resolve key issues and encourage posilive choices. This may include parlicipation in MPAC'S cenlre-based aclivilies. STRATEGIC REPORT Achievement and erformance review of the charit The MPAC main aclivily in 2024125 was iunning Ihe government-inilialed Holiday Activities and Food IHAFI programme lor childien in partnership with Liverpool Cily Council. This programme provides lor play and youth provision during the Easter, Summer and Winter school holidays. Page 1
Merse side Pla Action Councll Re ort of the Trustees for the Year Endod 29 March 2025 Unfortunately, we were nol able to provide support during the half term periods under the Eat to Meet programme, except for the May Half Term, due lo a lack of available funds. The HAF and Eat to Meet programmes run along similar lines and provide children and young people with the opporlunity lo take part in free, locally based activities which also gives access to al least one meal a day. Children and young people also learn aboLtI healthy eating and nutrition while developing a range of new skills. The success of the HAF programme in Liverpool, indeed across the country. is clear when you look at the feedback of children and families though it is. perhaps, difficult lo fully understand the impact of the programme, especially in the short term. If we look al the basic premise and largel group of the programrne {i.e. children on benefit related free school meals) we can understand how and why the programme was focus5ed in this way but we believe that the HAF programme has even greater polenlial as a force for change in Ihe way that children and young people's services are delivered. All children and young people have the right lo play and recreation and if you couple this with the work that is baked-in lo the HAF programme {Ihal is supporting healthy eating. physical aclivily, support for families etc) you can begin lo see that a universal programme with a primary focus on the current target group bul with more flexibilily would be a positive next. In Liverpool we are proLid of the fact that our providers are locally based voluntary sector groups in the main and we are able lo work wilh them lo help them lind a way lo sustain and develop their organisalions. This has a positive impact on the wider community as many groups provide 'wrap around, services, working with people from across the board in their are2S. Our provider basc of organisalions is largely made up of locally based voluntary and commLinity organisalions and their coftimitmenl and dedication has been outstanding. In 2024125 we worked with the following numbers of providers and children across the HAF and half lerm programmes: Holiday Perlod Easter (HAF) Number of Schemes 114 providers across 125 siles c&Yp Attendln Places commissioned 22,213 lolal no. of unique places 5,744 5.591 children and young people Meals Provided 47,016 Volunteer hrs 8,215 hrs £203,379 (real Living May (Eal to Meet) 95 organisations covering 112 siles 22,756 meals 3,261 £37,305 Sumnier 112 Organisations delivered across 128 siles Places commissioned 62.516 total no. ol unique places 5.146 Places commissioned 158,111 23,571 £269,652 {HAFI Chrislnias 70 providers delivered across 79 siles. 32,328 3.099 = £42,921 (HAFI 8,369 10131 no. of allendances 1.776 We are indebted lo our HAF Steering Group. made up of represenlalives from different sectors across the City. The Steering Group support the HAF and half-lerm programme in a nLimber of ways including the decision making on grants awarded in advance of each programme. Page 2
Merse slde Pla Action Counc51 ort of the Trustees for the Year Ended 29 March 2025 Violence Reduction Partnershi In late 2024 we delivered a small grants programme for Ihe VRP to support delached youth work in the city. Youth Im rovem&nl Fund YIF In the prior year we received the formal contract from the YIF of as grant of £430,167 specifically lo; Develop additional creative spaces &nabling dance, drama. singing sessions and performanc8 Designated safe-spaces for young persons ainied al promoting wellbeing e.g., via Pilates. yoga, meditation sessions (including engaging more young persons via dela¢hed work including LGBTQl* YP) Redevelop our physical activity spaces e.g. martial arts spaces. increasing engagem8nUcapacily Spaces for socialising, redeveloping unused areas into a kilchenlchill-oul space Complete work on environmenlal impacl improvemenls-adaptalions to our raof, wheelchair-lift and another energy-efficient boiler. Tho YIP project has now been Gompleled Iransforming our building into a more accessible workspace which rneans that we are betler able to offer workshops and SLlPPOrt children and young people from across the city. We will continue to work to enhance our capability to grow and develop the organisation and wll explore any new avenues for funding Ihal may arise, while always keeping in mind our core mission. H8allh al Work In the prior year we achieved the Health al Work Workplace Charter. Vve believe that as ali employer we can demonstrate lo both new and existing employees that we are dedicated lo supporting both their mental and physical wellbeing. I nvolving staff in the process was central to our achieving Charler status. ortin our roviders and the wider voluntar sector Our team continue to provide infrastructure supporl lo our provider base of over 130 organisalions as well as to Ihe wider volunlary sector. This includes support around funding and suslainabilily and issue-based work Lising the Community of Practice (COP) model. In terms of funding Slipport our Developmenl and Sustainability Manager has helped groups raise over £10m through bid writing and advice and guidance. Using our COP model, we have explored several issues including working with SENDINeuro-diverse children and their families and broader issues such as 51aff training. The work of the COP'S has resiilted in a lange of training iiiilialives for HAF providers, all of whom receive free training as part of our HAF delivery and this includes., Neuro-Diversily Autism Awareness Risk Assessment Safegliarding Physical activity Emergency First Aid Food safety Page 3
Merse side Pla Aetion Council ort of the Trustees for the Year Ended 29 March 2025 DBS Checks We also run a Disclosure and Barring Service lor providers and other voluntary and slalutory agencies. Slaffin Following the passing of our Finance Manager Ray Wong we appointed Ken Marlin as our new Finance Manager. There have been no other major Changes lo the slaff tearn and we conlinue to provide the besl possible work environment that we can. FINANCIAL REVIEW Reserves Polic 11 is the policy of the company lo maintain unreslricled reserves at a levol which provldes sufficient resources to cover management, adminislralion and support costs and to respond to any Linforeseen circumstances. Th& Trustees aim to maintain a surplus over the long term. and pursue slringent cash managemenl. STRUCTURE, GOVERNANCE AND MANAGEMENT Governin document The charity is a company limited by guarantee and is gov8rned by ils MemorandLim and Articles of Association whlch were incorporated on 4 May 1994. registered on 26 July 1995 and aniended on 21 April 2008. The Trustees The Triistees as Charily Trustees have conlrol of the Charity and ils property and Funds. The Trustees when complete consisl of at least five and not m(Ye than 10. Every Trustee must Slgn a declaration of willingness lo act as a charily trustee of the Charily before he or she is eligible lo vole al any meeting of the Truslees. One third (or the number nearest one third} of the Truslees musl retire at each AGM, those longest in office reliring first and the choice between any of equal service being made by drawing lols. A Trustee's term of oflice automatically terminales if he or she is disqualified under the Charities Act 1993 from acting as a charity trustee. The Trustees may at any time co-opt any person dLily qualified to be appointed as a Trustee to fill a vacancy in their number or as an additional Twstee. bul a co-opted Trustee holds office only unlil the next AGM. Report of the Iriislees, incorporaling a slralegic report, approved by order of the board of Iruslees, as the company directors. on 4 December 2025 and signed on ihe board's behall by.. -eA-LwLrt C A 8ennetl - Triislee Page 4
Inde endent Avditor's Re ort to the Trustees of Merse side Pla Aclion Council Oplnlon We have audited the financial statemenls of Merseyside Play Action Council (the '¢harity') for the year ended 29 March 2025 which comprise the slatemenl of financial aclivilies. the balance sheet, the statement of cash flows and the notes to the financial statements, including a sumniary of significant accounting policies. The finanGial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland {Uniled Kingdom Generally Accepted Accounting Practice)- In our opinion. the financial statements- give a true and fair view of the slate of Ihe charitable company's affairs as at 29 March 2025 and of ils incoming resources and application of rcsources, for the year then ended. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for Opinion We conducted our audit in accordance with Inlernalion81 Standards on Audiling (U KI (ISAS (UK}> and applicable law. Our responsibilities under Ihose standards are further described in the Auditor's responsibilities for the aLidil of the financial slalemenls section of our report. We are independenl of the charity in aGcordanGe with the ethical requiremonts that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other elhical responsibilities in accordance with these requiremenls. We believe Ihat the audit evidence we have obtained is sufficienl and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concern In auditing the financial slalemenls, we have concluded Ihat the trustees, use of the going concern basis of accounting in the preparation of the financial slalements is appropriale. Based on the work we have performed, we have nol identified any malerial uncerlainlies relating lo events or conditions that, individually or collectively, may ¢asl sTrgnificanl doubl on Ihe charity's abilily to continue as a going concern for a period of al leasl Iwelve months from when the finan¢ial slalements are aulhoris8d for issu8. Our responsibilities and the responsibilities of the Iruslees wilh respect to going concern are described n the relevant sections of this reporl. Otl)er information The trustees are responsible for Ihe other information. The olher information comprises the information included in the annual report. other Ihan the financial statements and our auditor's report Ihereon. Our opinion on the financial slalenients does nol cover the other inforination and, except to Ihe extenl otherwise explicitly staled in our report. we do nol expres5 any form of assurance conclusion Ihereon. In connection with our audit of the financial slatements, our responsibility is to read the other inlornialion and, in doing so. consider whether the other information is materially inconsislenl with the financial statements or our knowledge obtained in the audil or otherwise appears lo be materially misstated. If we identify such malerial inconsistencies or apparent material misstalemenls, we are required to delerniine whether there is a n)alerial misstatement in the finaiicial slalemenls or a material misslalemenl of the other information. If, based on the work we have performed, we conclude that there is a malerial misslaletnenl of this other information, we are required lo report that fact. We have nothing lo report in this regard. Page 5
Inde endent Auditor's Re To the Trustees of Merse side Pla Continued Action Council Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the Iruslees. Report, which includes the directors. report prepared for the purposes of company law. for the financial year for which the financial statements are prepared is consistent wilh the financial stalements". and the directors, report included within the trustees, report has been prepared in accordance with applicable legal requiremenls. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in Ihe course of the audit. we have not idenlified material misstalemenls in the directors, report included within the Iruslees, report. We havè nothing lo report in respect of the following matters in relation lo which the Companies Act 2006 requires us lo reporl lo you if. in our opinion: adequate accounting records have not been kepl, or retums adeqLiate for our audit have not been recéived from branches not visited by us. or the financial slalemenls are not in agreement with Ihe accounting records and returns. or certain disclosures of Iruslees. remLineralion specified by law are not made- or we have not received all the inlormalion and explanalions we require for our audit; or the Iruslees were nol entilled to prepare the financial slalemenls in accordance with the small companies regime and take advantage of Ihe small companies.. exemptions in preparing the Iruslees. report and from the reqLiiremenl lo prepare a strategic report. Responsibilities of trustees As explained more fLilly in the statement of Iruslees, Tesponsibililias, the Irusle8s, who are also the directors of the charily for the purpose of Conipany law, are responsible for the preparallon of the financial statements and for being satisfied that they give a Irue and fair view, and for such internal control as the truslees delerniine is necessary to enable the preparation of financial slalem6nls Ihal are free from material misstalemeril, whether due lo fraud or error. In preparing the financial slal8menls, the Iruslees are responsible for assessing the charity's abilily lo conlinlie as a going concern, disclosing, as applicable, mallers related lo going concern and usii)g the going concern basis of accounting unless the Iruslees either inlend lo liquidate Ihe charitable Gornpany or lo cease operations, or have no realislic alternalive bul to do so. Auditor's responsibilities for the audit of the f inancial statements OLir objective5 are lo obtain reasonable assurance about whether the financial stalemeiils as a wholo are free from nialerial n)isslalemenl, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. bul is not a guarantee that an audit conducted in accordance with ISAS (UK) will always delect a material misstatement when it exisls. Misstatement5 can arise from Iraud or error and are considered material if. individually or iii the a99regale. they CQLild reasonably be expected lo influence the economic decisioiis of user5 taken on Ihe basis of Ihese financial slatemenls. Irregularities, iiicluding fraud, are instances of non-compliance wilh laws and regulations. We design procedures in line with OLir responsibililies. outlined above, lo detect material misstalemenls in respecl of irregiilarilies. including fralid. The exlenl lo which our procedures are capable of detecting irregLilarilies, InclLiding fraLid, is detailed below. We oblainod an understanding of the legal and regulatory frameworks that are applicable to the charity and delerniined that the most significant are those Ihal relate to Care Quality Commission requirements. We also considered those laws and regulations thal have a direct impact on the financial slatenienls such as Charity SORP including FRS 102 and Conipanies Act 2006. Page 6
Inde endent Audilor's Re To the Trustees of Merse side Pla Continued Action Council Our approach to identifying and assessing the risks of material misslatemenl in respecl of irregularilies, including fraud and non-compliance with laws and regulalions. included the following.. the engagemenl partner ensured the engagement team colleclively had the appropriate competence, capabilities and skills lo identify or recognise non-compliance with applicable laws and regulations., discussions with senior management: identified laws and regulalions were communicated within Ihe audit team and remained alert to instances of non-compliance throughoul the audit. WÉ evaluated management's incenlives and opportunities for fraudulent manipulation of the financlal slalements (including ovèrride of controls) and addressed the risk through testing of journal entries lo identify unusual transactions and assess8d whether judgements and assumptions made In determining the accounting estimates were indicativ6 of potential bias. In response lo Ihe risk of irregularities and non-compliance with laws and regulations. we designed our audit procedures which included. bul was not limited lo: discussions with management about any known or suspected in51ances of non-compliance with laws and regulations, and fraud. reviewing minutes of meetings of those charged wilh governanc6'. reviewing the financial slatemenls disclosures and agreeing lo underlying documentation: analytical review lo identify unusual transactions: reviewing for any transactions undertaken with related parties such as those charged with governance andlor IrLislees', lesling and reviewing journal entries; checking expenses are bona fide transactions of the charily., Because of the inherent limitations of an audil, there is a risk thal we will not delecl all irreglilarilies, in¢lLiding those leading lo a material misslatemenl in the financial slaleiiienls or non-compliance with regulations. The risk is also greater regarding irregularities occurring dLie to fraud rather than error, as fraud involves intentional concealment, forgery. Collusion, omission or misr8presenlalion. A further descriplion ol our responsibilities for the audil of ihe financial statements is locatèd on the Financlal Reporting Council's website at.. hllp.-Ilwww.frc.org.uklauditorsresponsibililies. This descriplion forms parl of our auditor's report. Page 7
Inde endent Auditof 5 Re ort To the Trustees of Merse side Pla Continued Action Council Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Acl 2006. Our audit work has been undertaken so that we might slate lo the charitable company's men)bers those matters we are required to stale lo them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone othei than Ihe charilable company and the charitable company's members as a body, for our audit work. for this report, or for the opinions we have formed. Nicholas James O'Donovan {Senior Statutory Auditor) For and on behalf of Lonsdale & Marsh 4 December 2025 Chartered Accountants Statutory Audltor 509-510 Cotlon Exchange Bixlelh Street Liverpool L3 9LQ Page 8
Merse side Pla Action Council Statement of Financial Activities for the Year Ended 29 March 2025 2025 Total funds 2024 Total funds Unrestricted Restricted funds funds Endowment fund Noles INCOME AND ENDOWMENTS FROM Donations and legacies 66.218 66.218 51,425 Charitable activities Children's Play Schemes 479,319 479,319 1,785,685 Other trading activities 117.116 117,116 108,555 Investment income 65,232 65.232 56,975 Total 248.566 479.319 727,885 2,002,640 EXPENDITURE ON Raising funds 12,793 624 13.417 20,609 Charitable activities Children's Play Schemes 238,870 651,326 5,364 895 560 1.662,485 Total 251,663 651,326 5,988 908,977 1,683,094 NET INCOMEI{EXPENDITURE) (3.097) (172,0071 (5.988) (181,092} 319,546 Transfer belween funds 203.047} 203,047 NET MOVEMENT IN FUNDS 206.144) 31,040 181,0921 319,546 RECONCILIATION OF FUNDS Tolal funds brought forward 586,896 515,308 59,875 1,162,079 842,533 TOTAL FUNDS CARRIED FORWARD 380,752 546,348 53,887 980,987 1,162.079 The notes fomi part of these financial statements Page 9
Merse side Pla Action Council Balance Sheet 29 March 2025 2025 Total funds 2024 Total funds Notes FIXED ASSETS Tangible assets 12 675,474 734,428 CURRENT ASSETS Debtors Cash at bank and in hand 13 7.553 341.978 28,118 469,410 349,531 497,528 CREDITORS Amounts falling due within one year 14 {44.0181 (69,877) NET CURRENT ASSETS 305.513 427.651 TOTAL ASSETS LESS CURRENT LIABILITIES 980,987 1,162,079 NET ASSETS 980,987 1,162,079 FUNDS Unrestricted funds Restricted fiinds Endowment funds 15 380,752 546,348 53,887 586,896 515,308 59,875 TOTAL FUNDS 980,987 1,162,079 The financial statements were approved by the Board of Truslees and aulhorised for issue on 4 December 2025 and were signed on ils behalf by= C A Bennett- Trustee The noles form part of these financial statements Page 10
Merse side Pla Action Counc(I Cash Flow Statement for the Year Ended 29 March 2025 2025 2024 Notes Cash flows fiom operatlng actlvlties Cash generated from operations 90.048) 404,837 Nel cash provided by operating activilies 90.048) 404.837 Cash flows from investlng activltlos Purchase of langible fixed assets 31,396) 378,752} Nel cash used in investing activities 31.396) 378,752) Cash flows from financing activitles Expeiiditure allribulable to endowment 5,988) Nel cash used in financing activities 5.988) Change in cash and cash equSvalents In the reporting perlod 1127,432) 20,097 Cash and cash equlvalents at the beginnlng of the reportlng period 469.410 449,313 Cash and cash equivalents at the end of the reporting period 341,978 469,410 The notes form part of these financial slalements Page11
Merse side Pla Action Council Notos to the Cash Flow Statement for the Year Ended 29 March 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net income for the reporting period (as per the Stalement of Financlal Activltles) AdJustm6nts for: Depreciation charges Expenditure attributable lo endowment (Incroase)Idecrease in stocks (Increase}Idecrease in debtors Increasel(decrease) in credilors (181.092) 319,546 90.350 5,988 90.043 5,988 6.280 (6,280) 3.826 20,565 25,859) Net cash provided by operations 90,048) 404,837 ANALYSIS OF CHANGES IN NET FUNDS AI 30.03.24 Cash flow At 29.03.25 Net cash Cash al bank and in hand 469.410 127.432) 341,978 Total 469,410 127.432) The notes fomi parl of Ihese financial slalements Page 12
Merse side Pla Action Council Notes to the Financial Statemonts for the Year Ended 29 March 2025 ACCOUNTING POLICIES Company Information Mèrseyside Play Action Council is a priv2te company limited by guarantee, incorporated in England and Wales. The registered office is 1-27 Bridport Street. Liv&rpool, L3 5QF. Basls of preparing the flnancial statements The financial slatemenls of the charitable company. which is a public benefil entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102} 'Accounling and Reporting by Charilies., Slalement of Recommended Praclice applicable to charities preparing their accolsnls in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in Ihe UK and Republic of Ireland, and the Companies Acl 2006. The financial stalements have been prepared under the hisloriGal cosl convenlion. The financial slalemenls are prepared in sterling, which is the functional currency of Ihe charity. Monetary amounts in these financial statements are rounded to Ihe nearest £ The financial slalemenls have been prepared under the historical cost convention. The prin¢ipal accounting policies adopted are sel out below. Golng Concern Al the lime of approving the linancial slalemenls, the trustees have a reasonable expectation Ihal the charily has adequate resources lo continue in operational existence for Ihe foreseedble future. Thus, the trustees continue lo adopt the going concern basis ol accounting in preparing Ihe financial statements. Income All income is recognlsed in the Stat8menl of Financial Activities once Ihe charity has entitlement to th8 funds, il is probable that the income will be received and the amount can be measured reliably. Grants which are to be used for specific purposes. as laid down by the donor, are treated as restricted funds. Expenditure that meets the criteria is charged to the fund. Grants, including those received from government agencies are recognised oli the p8rforman¢e model. They are included under income from charitable activities. Investmenl income is accounled for on an accruals basis. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or construclive obligalion commilling the charity to Ihal expendilure, il is probable Ihal a Iransfer of economic benefits will b& required in selllenienl and the amount of the obligation can be measured reliably. Expènditure is accounted for on an accruals basis and has beeii classified under headings that aggregate all cost related to the category. Where costs cannol be directly altribuled to particular headings they have been allocated to aclivilies on a basis consistent with Ihe use of resources. Certain expenditure is directly allributable lo specific activities and has been included in those cost categories. Certain other supporl cosls which are allribulable lo more than one activity are apportioned across the cosl calegories on the basis ol the eslimated percentage of costs on those activities_ Taxation The chaiity is exempl from corporalion lax on ils charitable aclivities. Page 13 continued...
Merse side Pla Action Council Notes to the Financial Statements for the Year Ended 29 March 2025 ACCOUNTING POLICIES {continued) Tangible fixed assets Depreciation is provided at the following annual rales in order to write off each assel over its estimated useful life. Short leasehold properly Improvements to property Plant and machinery Computer equipment Straight line over the life of the lease Slraighl line over the life of the lease lover 5 years Straight line over the life of Ihe lease Slraighl line over S years Financial instruments The charity has financial assets and financial liabililies of a kind Ihal qualify as basic financial inslrumenls. Basic financial inslrumenls are initially recognised at Ihe amount reGeivable or payable. Investments are held at fair value. Debtors Deblors are basic financial assels and are recognised al the setllemenl aniount due. Prepayrnents are valued al the amount prepaid. Cash at bank and in hand Cash at barbk and in hand are basic financial assets. and include cash in hand and deposits held with banks. Creditors Creditors are recognised at their selllemenl amolinl afler allowing for any trade discounts due. Amouiils payable are classified as current liabililies if payment is dLie within one year or less. If not, they are presented as non-currenl liabililies. Fund accounllng Funds held by the charily are either: Unreslricled funds can be used in accordance wilh Ihe charilable objeclives al the dis¢relion of the Iruslees. Restricled funds can only be used for particular reslricled purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricled purposes. Endowmpnl funds relate to land and buildings which are used for charilable purF)oses. Pension costs and other post.retirement benefits The charitable compaiiy operates a defined contribution pension schenie. Contributions payable lo the charitable company's peiision scheme are charged lo the Slatenienl of Financial Aclivilies in the period to which they relate. The assels of the scheme are held in an iiidependenlly administered fLind. Page 14 continued...
Merse side Pla Action Council Notes to Iho Financial Statements - continued for the Year Ended 29 March 2025 DONATIONS AND LEGACIES 2025 2024 Donations Workshop donations 60,974 5,244 51,425 66,218 51,425 OTHER TRADING ACTIVITIES 2025 2024 Shop income Adminislralion fees Miscellaneous income 8,771 91,660 8,124 109,992 7,124 117,116 108,555 INVESTMENT INCOME 2025 2024 Rents received 65,232 56,975 INCOME FROM CHARITABLE ACTIVITIES 2025 2024 Grants Other income Children's Play Schemes Children's Play Schemes 479,319 1,771,005 14,680 479,319 1,785,685 Grants received, included in the above. are as follows: 2025 2024 Liverpool City Council - Youth and Play Grant Liverpool Ciiy Council - EEQU grant Liverpool Cily Council - HAF Liverpool City Council - Eat lo Meet Liverpool City Council - Positive About Play FLinding Liverpool City Council Violence Reduction Parlnership Youlh Investment Fund - Capital grant Youth Investment fund- Revenue grant John Moores Fouiidalion Poslcode Neighbotirhood National Lottery - Awards For All Nelherly YoLilh Positive Futures 62,914 22,901 108,410 200,000 40,000 34,000 2,579 3,515 5,000 60,439 70,000 1,084.200 40,000 10,000 364.643 59.429 8.000 24.630 9,164 30,500 10,000 479,319 1,771,005 Page 15 conliniied..-
Merse side Pla Action Council Notes to the Financial Statement5 - continued lor the Year Ended 29 March 2025 RAISING FUNDS other trading activities 2025 2024 PLrrchases Staff cosls Rent Depreciation 7.192 5.000 2,200 1,940 5,000 2,200 1,940 9.140 16.332 Investment management costs 2025 2024 Depreciation 4,277 4,277 Aggregate amounts 13,417 20.609 CHARITABLE ACTIVITIES COSTS 2025 2024 Children's Play Schemes Play scheme Direct costs Grant funding of Supporl cosls activities Tolal 2025 HAF Grants HAF Expenditure Workshops Play schemes EEQU Systems Violence RedLiclion aclivilies 4,902 73,134 34,650 200.000 15,000 204.902 233,884 137,045 262,828 22,901 102,395 262,828 22,901 33 000 248 000 135 587 511 973 895 560 See the Trustees RepoTI for flirlher delails of grant funding of aclivities lo institutions. SLlPPOrt Gosls include £9,000 of governance costs which relale lo auditor fees. Page 16 conlinLied.
Merse side Pla Action Council Notes to the Financial Statements - continued for the Year Ended 29 March 2025 NET INCOMEI{EXPENDITURE) Not incomel(expendilure) is slated after chargingl(crediting)- 2025 2024 Auditors remuneration Depreciation - owned assels 9,000 90,350 9.000 90,042 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneralion or other benefits for the year ended 29 March 2025 nor for th8 year ended 29 March 2024. Trustees. expènses There were no Iruslees, expenses paid for the year elided 29 March 2025 nor for the year ended 29 March 2024. 10. STAFF COSTS 2025 2024 Wages and salaries Social securily costs Other pension costs 299,430 21,382 5,400 273,173 19,118 5,021 326,212 297.312 The average monthly nufflber of employees during the year was as follows.. 2025 2024 Office staff No employees received emoluments in excess of £60.000. Page 17 continued...
Merse slde Pla Action Council Notes to tho Financial Statements - continued for the Year Ended 29 March 2025 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Reslricled Endowment funds funds fund Total funds 2024 INCOME AND ENDOWMENTS FROM Donations and legacies 51,425 51.425 Charitable activities Children's Play Schemes 1.785,685 1.785,685 other trading aclivities 108.555 108,555 Investment income 56,975 56,975 Total 216,955 1,785,685 2,002,640 EXPENDITURE ON Raislng funds 19,985 624 20,609 Charitable activities Children's Play Schemes 58.591 1,598,530 5.364 1,662,485 Total 78,576 1.598.530 5,988 1,683,094 NET INCOMEIIEXPENDITURE) 138,379 187,155 (5.9881 319,546 RECONCILIATION OF FUNDS Total funds brought forward 448,517 328,153 65,863 842,533 TOTAL FUNDS CARRIED FORWARD 586.896 515,308 59,875 1,162,079 Page 18 continued...
Merse side Pla Action Council Notes to the Financial Statements - continued for the Year Ended 29 March 2025 12. TANGIBLE FIXED ASSETS Improvements lo properly Short leasehold Plant and machinery COST At 30 March 2024 Addilions Disposals 214.660 1.113,383 31,396 21,968 At 29 March 2025 214.660 1.144.779 21,968 DEPRECIATION Al 30 March 2024 Charge for period Elirninaleij on disposal 154,785 5.988 513,414 66,801 5,180 1,680 At 29 March 2025 160,773 580,215 6,860 NET BOOK VALUE At 29 March 2025 53.887 564,564 15,108 At 29 March 2024 59,875 599.969 16,788 Computer equipment Total COST AI 30 March 2024 Additions Disposals 79.405 1.429,416 31,396 At 29 March 2025 79.405 1.460,812 DEPRECIATION AI 30 March 2024 Charge for period Eliminated on disposal 21,609 15.881 694,988 90,350 At 29 March 2025 37.490 785.338 NET BOOK VALUE Al 29 Marcli 2025 41.915 675.474 At 29 March 2024 57,796 734,428 Page 19 conlinLied...
Merse side Pla Actlon Council Notes to the Financial Statements continued for the Year Ended 29 March 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trad8 debtors Prepayments and accrued income 1,500 6,053 71 28,047 7.553 28,118 14. CREOITORS". AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Social seeurily and other taxes Other creditors Accrued expenses Reslricled grants in advance 2.343 6,287 1.047 18.138 16.203 4,315 5.944 983 22,340 36,295 44.018 69,877 15. MOVEMENT IN FUNDS Nel movemeiit in funds Al 29.03.25 At 29.03.24 Unrestrlcted funds Gen8ral funds 586,896 1206,1441 380,752 Restrlcled funds National Lollery Capacity Buildeis BBC Children In Need Sullon Croft - Equipment Youth Investment Fund- Capex 131,382 12,199 20,400 17,080 334 247 72,671 {1,221) {6.800) (4,005) 29 605 204,053 10,978 13.600 13,075 304 642 515,308 31,040 546,348 Endowment funds Endowii)ent FLinds 59,875 {5,988) 53,887 TOTAL FUNDS 1.162,079 181,092} 980,987 Page 20 continued...
Merse side Pla Action Councll Notes to the Financial Statements - continued for the Year Ended 29 March 2025 15. MOVEMENT IN FUNDS - continued Nel movemenl in funds, included in the above are as follows.. Incoming resources Resources expended Transfers Mov8menl in funds UnrestriGted funds General funds 248,566 (251,663} {203.047} {206,144) Restricted funds National Lottery Capacity Builders Liverpool City Council- Youth and Play Grant BBC Children In Need Sutton Croft- equipmènt Liverpool City Council - Eat lo Meet Liverpool City Council - HAF Liverpool City Council- Workshops Liverpool City Council - Positive Aboul Play Youth Investment Fund - Capital Youth Invoslmenl Fund - Revenue John Moores Foundation Liverpool Cily Council - EEQU granl 72,671 72.671 (1,2211 (1,221) (62,914) 62,914 (6,800) (4,005) (204,902) {233,884) (34,000> (40,000) (32,184) {3,515) {5.000) (6,800) 14,005) 200,000 108,410 34,000 40,000 2,579 3,515 5,000 4,902 125,474 {29,605} 479,319 (651,326) 203,047 31,040 Endowment funds Eiidowmenl FLinds TOTAL FUNDS 727 885 908 977) 181092 Comparatlves for movement In funds Nel movement in fLinds Al 29.03.24 Al 01.04.23 Unrestricted funds General fLinds 448.517 138,379 586,896 Restricted funds Nalioiial Lollery Capacily Biiilders BBC Children In Need Sullon Croft - Equipn)ent Liverpool City Council- Eat lo Meet Youth Investment Fund - Capital 246,442 13,426 27.200 21,085 20,000 (115,060) {1,227) {6.800) {4,005) (20,000) 334,247 131,382 12,199 20.400 17.080 334,247 328,153 187,155 515,308 Endowment funds Endowment Funds 65,863 {5.988) 59,875 TOTAL FUNDS 842,533 319,546 1,162,079 Page 21 conlinued...
Merse side Pla Action Council Notes to the Financial Statements . continued for the Year Ended 29 March 2025 15. MOVEMENT IN FUNDS - continued Comparative net movement in funds. included in the above are as follows.- Incoming resources Resources expendèd Movement in funds Unrestricted funds General funds 216,955 (78,576) 138,379 Restricted funds National Lotlery Capacity Builders Liverpool City CoLincil - Youth and Play Grant BBC Children In Need Sutton Croft- equipment Liverpool City Council - Eat to Meet Liverpool City Council- HAF Liverpool City Council- Workshops Liverpool City Council - Posilive About Play Youth Inveslmenl Fund - Capital Youth Investment Fund - Revenue Poslcode Neighbourhood John Moores Foundalion Other funds 9,164 40.500 {124,224} (115,060) (41,727) {1,227) 60,439 (60,439) 16,800) (4,005} {1,104.200) {70,000} {10,000) {6,8001 {4,0051 {20,000) 1,084,200 70.000 10,000 40,000 364,643 59,429 24,630 8.000 14,680 {40,000} <30,396) (59,429) {24,630) {8,000) 14,680} 334,247 1.785.685 (1.598,530) 187,155 Endowment funds Endowment Fund5 {5,988) {5,988) TOTAL FUNDS 2,002.640 (1,683,094} 319,546 All of the above restricted funds relate lo grants receivèd to fund play activities Ihroughoiil school holidays. 16. RELATED PARTY DISCLOSURES There were no relaled party Iransaclions for the year ended 29 March 2025. Page 22
Merse side Pla Action Council Detailed Statoment of Financial Activities for the Year Ended 29 March 2025 2025 2024 INCOME AND ENDOWMENTS Donations and legacies Donations 66,218 51.425 66,218 51,425 Olher tradlng actlvltles Shop income Administration fe8S Miscellaneous income 8,771 91,660 8,124 109.992 7.124 117,116 108,555 Investment income Rents received 65.232 56.975 Charitable activities Grants Olher income 479,319 1,771,005 14,680 479.319 1,785.685 Total incoming resources 727,885 2,002,640 EXPENDITURE Other trading actlvities Purchases Wages Rent Shorl leasehold deprecialioii Improvements to properly deprecialion Plant and machinery deprecialion Compuler equipment depreciation 7,192 5,000 2,200 195 1,174 55 516 5,000 2,200 195 1,174 55 516 9,140 16,332 Investment management costs Short leasehold depreciation Improvements lo property depreciation Plant and machinery depreciation Computer 6quipmenl depreciation 429 2.588 120 1,140 429 2,588 120 1,140 4,277 4,277 This page does not forni parl of the statutory financial statemenls Page 23
Mèrse side Pla Aclion Council Detailed Statement of Financial Activities for the Year Ended 29 March 2025 2025 2024 Charitable activities Charitable expenditure Other direct costs 376,972 1.458 1.184,127 1,766 Support costs., Wages Social security Pensions Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Volunteers expenses Motor & travel expenses Repairs & maintenance Subscriptions Audit fees Accountancy Computer expenses Bank charges Securily costs Examiners fees Legal fees B8d debt Cleaning and waste removal Shorl18asehold deprecialion Improvements to Properly depreciation Plant and machinery depreciation Computer equipiiiènl depreciation 294.430 21.382 5.400 11.303 7,787 22,802 7,126 1.382 1,433 268,173 19,118 5,021 7,926 7,684 24.825 7,154 2,671 2,178 5,725 3.026 5,818 2,774 9,000 665 6,605 825 5,496 11.620) 4,999 3.018 10,970 679 9,000 864 20.411 318 6,886 430 7,375 5,364 63,040 1,505 14,225 4,704 5,364 62,731 1,505 14,225 895,560 1,662,485 Tol81 resources expended 908.977 1,683,094 Net income 181,0921 319,546 This page does not form part of the statutory financial statements Page 24