## ## ## ## ## |||||||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| ##