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.
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Merse
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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.
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Merse
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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
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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
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Merse
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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
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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
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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
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Merse
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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
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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
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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