| Page | ||||||
|---|---|---|---|---|---|---|
| Trustees' annual report (incorporating |
the | director's | report) | |||
| Independent examiner's report to the |
trustees | |||||
| Statement offinancial |
activities | (including | income and | |||
| expenditure account) |
||||||
| Statement offinancial |
position | |||||
| Notes to the financial | statements |
| Year en | d | ed 31 March 20 | ed 31 March 20 | 23 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Reference | and administrative | details | ||||||||
| Registered | charity name | Halton Play Council | Limited | |||||||
| Charity registration | number | 1066784 | ||||||||
| Company | registration | number | 03331471 | |||||||
| Principal | office and registered | Play Resource | Centre | |||||||
| office | 10Mersey Road | |||||||||
| Runcorn | ||||||||||
| Cheshire | ||||||||||
| WA7 1DF | ||||||||||
| UK | ||||||||||
| The trustees | ||||||||||
| Sally Hendry | ||||||||||
| Cllr Mark Dennett | ||||||||||
| Allan Massey | (Resigned | 10January 2023) | ||||||||
| Reginald Spooner | ||||||||||
| Colin Leslie | ||||||||||
| Cllr Rosie Leek | ||||||||||
| (Served from 1 May 2022 to 26 | ||||||||||
| Cllr Carole Plumpton | Walsh | January 2023) | ||||||||
| Cllr Margaret | Ratcliffe | (Resigned | 1 May 2022) | |||||||
| Cllr John Stockton | (Resigned | 1 May 2022) | ||||||||
| Cllr Christopher | Rowe | (Appointed | 1 May 2022) | |||||||
| Helen Leslie | (Appointed | 31 March 2023) | ||||||||
| Company | secretary | Colin Leslie | ||||||||
| Independent | examiner | Rachel Palombella | FCA | |||||||
| AGP Chartered | Accountants | |||||||||
| Sycamore House | ||||||||||
| Sutton Quays | Business Park | |||||||||
| Sutton Weaver | ||||||||||
| Run corn | ||||||||||
| Cheshire | ||||||||||
| WA7 3EH |
| The table below shows both th period adjustment. |
e movement in the total |
Restricted and |
Unrestricted |
Funds and the |
|---|---|---|---|---|
| Unrestricted E |
Revaluation f |
Restricted E |
Total Funds E |
|
| Opening balance Prior year adjustment In year movement |
222,350 (45,744) (16,399) |
26,491 (26,491) |
208,797 (206,837) 20,064 |
457,638 (279,072) 3,665 |
| Closing balance | 160,207 | 22,024 | 182,231 |
| (including income an Year ended 31 March |
d expendi 2023 |
ture | account) | |||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| Unrestricted | Restricted | (restated) | ||||
| funds | funds | Total funds | Total funds | |||
| Note | f | E | ||||
| Income and endowments | ||||||
| Donations and legacies Other trading activities Investment income |
6 7 8 |
27,807 120,237 629 |
112,645 94 |
140,452 120,331 629 |
114,449 84,060 17 |
|
| Total income | 148,673 | 112,739 | 261,412 | 198,526 | ||
| Expenditure | ||||||
| Expenditure on raising funds: Costs ofother trading activities Expenditure on charitable activities Exceptional items |
9 10,11 13 |
(165,072) | (92,675) | (257,747) | (23,444) (177,253) (252,581) |
|
| Total expenditure | (165,072) | (92,675) | (257,747) | (453,278) | ||
| Net income/(expenditure) movement in funds |
and net | (16,399) | 20,064 | 3,665 | (254,752) | |
| Reconciliation offunds |
||||||
| Total funds brought forward as previously reported Prior year adjustment |
248,841 (72,235) |
208,797 (206,837) |
457,638 (279,072) |
433,318 | ||
| Total funds brought forward as restated |
176,606 | 1,960 | 178,566 | 433,318 | ||
| Total funds carried forward | 160,207 | 22,024 | 182,231 | 178,566 |
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| (restated) | ||||||
| Note | E | |||||
| Fixed assets | ||||||
| Tangible fixed assets |
18 | 3,346 | 4,031 | |||
| Current assets | ||||||
| Stocks Debtors Cash at bank and |
in hand | 19 20 |
15,615 8,049 163,782 |
11,223 7,254 174,665 |
||
| 187,446 | 193,142 | |||||
| Creditors: amounts | falling due within one year | 21 | (8,561) | (18,607) | ||
| Net current assets | 178,885 | 174,535 | ||||
| Total assets less | current | liabilities | 182,231 | 178,566 | ||
| Net assets | 182,231 | 178,566 | ||||
| Funds ofthe charity | ||||||
| Restricted funds Unrestricted funds: |
22,024 | 1,960 | ||||
| Other unrestricted | income funds | 160,207 | 176,606 | |||
| Total unrestricted | funds | 160,207 | 176,606 | |||
| Total charity funds | 23 | 182,231 | 178,566 |
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2023 | |||
| F | |||||
| Donations | |||||
| Appeals and | donations | 274 | 1,166 | 1,440 | |
| Grants | |||||
| Grants receivable | 27,533 | 111,479 | 139,012 | ||
| 27,807 | 112,645 | 140,452 | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| (restated) | |||||
| 'E | |||||
| Donations | |||||
| Appeals and | donations | 6,546 | 6,546 | ||
| Grants | |||||
| Grants receivable | 17,335 | 90,568 | 107,903 | ||
| 23,881 | 90,568 | 114,449 | |||
| 7. | Other trading | activities | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| E | E | E | |||
| Other trading | activities | 120,237 | 94 | 120,331 |
| Ye | ar ended 3i | ar ended 3i | March 2 | 023 | ||||
|---|---|---|---|---|---|---|---|---|
| 7. | Other trading | activities | (continued) | |||||
| Unrestncted | Restricted | Total Funds | ||||||
| Funds | Funds | 2022 | ||||||
| f | f | (restated) f |
||||||
| Other trading | activities | 84,007 | 53 | 84,060 | ||||
| 8. | Investment | income | ||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2023 | Funds | 2022 | |||||
| f | f | (restated) | ||||||
| Bank interest | receivable | 629 | 629 | 17 | 17 | |||
| 9. | Costs ofother trading | activities | ||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2023 | Funds | 2022 | |||||
| f | (restated) f |
|||||||
| Fundraising | trading | 23,444 |
| Expenditure | on charitabl | e activities by fund type |
|||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| E | E | ||||
| Resource centre | 162,598 | 551 | 163,149 | ||
| Toy library | |||||
| Commissioned Depreciation, |
services amortisation |
and other similar costs | 91,634 490 |
91,634 490 |
|
| Support costs | 2,474 | 2,474 | |||
| 165,072 | 92,675 | 257,747 | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| (restated) | |||||
| F | E | E | |||
| Resource centre | 32,959 | 57,836 | 90,795 | ||
| Toy library | 347 | 347 | |||
| Commissioned Depreciation, |
services amortisation |
and other similar costs | (1,555) | 84,555 653 |
83,000 653 |
| Support costs | 2,458 | 2,458 | |||
| 33,862 | 143,391 | 177,253 |
| Expenditure | on charitabl | e activities |
by activity type | ||||
|---|---|---|---|---|---|---|---|
| Activities | |||||||
| undertaken | Support | Total funds | Total fund | ||||
| directly | costs | 2023 | 2022 | ||||
| Resource centre | 163,149 | 163,149 | 90,860 | ||||
| Toy library | 347 | ||||||
| Commissioned Depreciation, |
services amortisation |
and other | 91,634 | 91,634 | 83,000 | ||
| similar costs | 490 | 490 | 653 | ||||
| Governance | costs | 2,474 | 2,474 | 2,393 | |||
| 255,273 | 2,474 | 257,747 | 177,253 |
| 12. | Analysis of | suppo | rt costs | |||
|---|---|---|---|---|---|---|
| Analysis of |
||||||
| support costs f |
Total 2023 f |
Total 2022 f |
||||
| Governance | costs | 2,474 | 2,474 | 2,393 | ||
| Other support costs | 65 | |||||
| 2,4?4 | 2,474 | 2,458 | ||||
| 13. | Exceptional | items | ||||
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2023 | ||||
| Other exceptional | expenditure | |||||
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2022 | ||||
| f | f | (restated) f |
||||
| Other exceptional | expenditure | 19,073 | 233,508 | 252,581 |
| Net income/(e | xpenditure) | is stated after charging/(crediting): | ||||
|---|---|---|---|---|---|---|
| 2023 | 2022 | |||||
| f | (restated) f |
|||||
| Depreciation | of tangible | fixed assets | 1,115 | 1,343 | ||
| 15. | Independent | examination | fees | |||
| 2023 | 2022 | |||||
| (restated) f |
||||||
| Fees payable Independent |
to the independent examiner for: examination ofthe financial statements |
2,500 | 2,400 |
| StafFcosts | |||||
|---|---|---|---|---|---|
| The total staff costs and | employee | benefits for the reporting | period | are analysed as |
follows: |
| 2023 | 2022 | ||||
| (restated) | |||||
| Wages and salaries Social security costs |
173,476 1,000 |
130,449 950 |
|||
| Employer contributions | to pension | plans | 865 | 674 | |
| 175,341 | 132,073 |
| expenses from the charity during t Tangible fixed assets |
he year. | |||
|---|---|---|---|---|
| Furniture and |
Motor | |||
| Toy library | equipment | vehicles | Total | |
| F | F | |||
| Cost | ||||
| At 1 Apr 2022 (as restated) | 18,117 | 58,396 | 13,415 | 89,928 |
| Additions | 430 | 430 | ||
| At 31 Mar 2023 | 18,117 | 58,826 | 13,415 | 90,358 |
| Depreciation | ||||
| At 1 Apr 2022 | 16,157 | 56,367 | 13,373 | 85,897 |
| Charge for the year | 490 | 615 | 10 | 1,115 |
| At 31 Mar 2023 | 16,647 | 56,982 | 13,383 | 87,012 |
| Carrying amount |
||||
| At 31 Mar 2023 | 1,470 | 1,844 | 3,346 | |
| At 31 Mar 2022 | 1,960 | 2,029 | 4,031 |
| 19. | Stocks | ||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| f | (restated) E |
||||
| Stocks | 15,615 | 11,223 | |||
| 20. | Debtors | ||||
| 2023 | 2022 | ||||
| f | (restated) | ||||
| Trade debtors | 670 | 1,555 | |||
| Prepayments | and accrued income | 7,379 | 5,699 | ||
| 8,049 | 7,254 | ||||
| 21. | Creditors: amounts | falling due within one year | |||
| 2023 | 2022 | ||||
| (restated) | |||||
| E | |||||
| Trade creditors | 4,894 | 1,102 | |||
| Accruals and deferred income Social security and other taxes Credit card account |
3,197 3,178 215 |
13,042 3,713 619 |
|||
| VAT liability Other creditors |
(2,923) | (20) 151 |
|||
| 8,561 | 18,607 |
| At 1 Apr 22 | Income | Expenditure E |
Transfers | Prior year adjustments E |
At 31 Mar 23 f |
||
|---|---|---|---|---|---|---|---|
| General funds Revaluation |
222,350 | 148,673 | (165,072) | (45,744) | 160,207 | ||
| reserve | 26,491 | (26,491) | |||||
| 248,841 | 148,673 | (165,072) | (72,235) | 160,207 | |||
| At 1 Apf 21 | Income | Expenditure | Transfers | Prior year adjustments |
At 31 Mar 22 |
||
| E | F | E | E | ||||
| General funds Revaluation |
171,751 | 107,905 | (76,379) | (26,671) | 176,606 | ||
| reserve | |||||||
| 171,751 | 107,905 | (76,379) | (26,671) | 176,606 | |||
| Restricted funds | |||||||
| At 1 Apr 22 | Income | Expenditure | Transfers | Prior year adjustments |
At 31 Mar 23 |
||
| E | E | E | E | ||||
| General funds Toy Library Commissioned |
206,837 1,960 |
(490) | (206,837) | 1,470 | |||
| Services Resource Centre |
105,642 7,097 |
(92,137) (48) |
13,505 7,049 |
||||
| 208,797 | 112,739 | (92,675) | (206,837) | 22,024 | |||
| Prior year | At | ||||||
| At 1 Apf 21 | Income | Expenditure F |
Transfers f |
adjustments | 31 Mar 22 E |
||
| Restricted Funds | 261,567 | 90,621 | (376,899) | 26,671 | 1,960 |
| Analysis | of net as | sets between funds | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2023 | |||
| E | E | F | |||
| Tangible Current |
fixed assets assets |
1,876 166,892 |
1,470 20,554 |
3,346 187,446 |
|
| Creditors | less than | 1 year | (8,561) | (8,561) | |
| Net assets | 160,207 | 22,024 | 182,231 | ||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| P | E | ||||
| Tangible Current |
fixed assets assets |
2,071 193,142 |
1,960 | 4,031 193,142 |
|
| Creditors | less than | 1 year | (18,607) | (18,607) | |
| Net assets | 176,606 | 1,960 | 178,566 |