COMPANY REGISTRATION NUMBER: 03331471
CHARITY REGISTRATION NUMBER: 1066784
Halton Play Council Limited
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2024
AGP
Chartered accountants
Sycamore House
Sutton Quays Business Park
Sutton Weaver
Runcorn
Cheshire
WA7 3EH

Halton Play Council Limited
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examinerfs report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
11

Halton Play Council Limited
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Directorfs Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 March 2024.
Chair's report
l am pleased to share that our dedicated staff and volunteers have worked tirelessly to ensure another
year of achievement for our charity. Our current income sources include:
Halton Borough Council Commissioned Service Contract: Supports SEND Saturday R-clubs
and Summer Playschemes.
Halton Borough Council Grant.. Funds Play Support for Asylum seekers at Daresbury Hotel.
Resource Centre Shop: Generates revenue through sales of pre-loved items and equipment
hire.
Donations: This year, we received £10,100 from generous supporters, including the 3rd & 9th
Runcorn Scouts, Swissport, Halton Credit Union, Roberts Recycling, and various individual
donors.
Co-op Local Cause". From November 2022 to November 2023. we were a Co-op local cause,
receiving a £7,900 donation.
Despite these sources. we faced challenges resulting in a £10,000 loss this financial year. Nevertheless.
our financial footing remains secure.
Staffing Overview
Our staffing has been stable, with hours adjusted for those on sick leave. Currently. we have..
9 staff at our Mersey Road headquarters, funded by charity resources and partially by the HBC
Commissioned Services Contract and Grant.
25 staff in commissioned services. funded entirely by the HBC Contract & Grant.
5 volunteers. whose skills and dedication are invaluable.
Leadership Changes
In December 2023. Reg Spooner stepped down as Chaimian and was elected Charity Secretary. Colin
Leslie was elected Vice Chairman, and Joel and Chris Cavanagh joined as trustees. Chris Cavanagh
now serves as Chairman. We also appreciate the support of local Councillor5 Mark Dennett and
Christopher Rowe. as well as trustees Helen Leslie and Katie Howard.
In March 2024, our Manager Joyce Reilly retired, and we celebrated her dedication with a farewell party.
We are grateful for her years of service.
After thorough interviews, we appointed Katie Howard as our new Manager. Katie brings extensive
experience with local and national organisations. particularly in supporting vulnerable children and
young adults in deprived areas.

Halton Play Council Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (eontlnu6d)
Year ended 31 March 2024
Looking Ahead
We plan to introduce new initiatives, such as Gift Aid, and seek trustees with specrfic skills to strengthen
our foundation and enhance our mission's impact. This will help us deliver exceptional value to our
customers and serve our community better.
Acknowledgements
Though I have been with the charity for only three months. l am deeply thankful for the support from
board members. trustees, and volunteers. l am also very grateful for our shop staff, delivery and
collection drivers, maintenance support from Colin and Reg. and the dedicated Saturday R-club staff
who work under challenging conditions with SEND children. I'd like to extend my thanks to the Play
Leaders in planning, preparation and management of the teams in various settings and Sally for
overseeing this and the work she does in resource scheduling. Additionally, I'd like to thank the summer
Playscheme staff for their excellent work and the Daresbury staff for their brilliant efforts with asylum
seekers, despite language barriers and conditions with the venue.
Thank you all for your continued dedication and support.
Chris Cavanagh
Chairman to the Board of Trustees

Halton Play Council Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢ontinued)
Year ended 31 March 2024
Reference and administrative details
Registered charity nama
Halton Play Council Limited
Charity registration number
1066784
Company registration number 03331471
Principal office and registered Play Resource Centre
office
10 Mersey Road
Runcorn
Cheshire
WA71DF
UK
The trustees
Sally Hendry
Cllr Mark Dennett
Reginald Spooner
Colin Leslie
Cllr Rosie Leck
Cllr Carol Plumpton Walsh
Cllr Christopher Rowe
Helen Leslie
Christopher Cavanagh
Joel Cavanagh
(Resigned 23 June 2024)
(Resigned 21 December 2023)
(Appointed 20 November 2023)
(Appointed 20 November 2023)
Company secretary
Reginald Spooner
Independent examiner
Rachel Palombella FCA
AGP Chartered Accountants
Sycamore House
Sutton Quays Business Park
Sutton Weaver
Runcorn
Cheshire
WA7 3EH
Structure, governance and management
The organisation is a charitable company limited by guarantee. The charity was established under a
Memorandum and Articles of Association which established the objects and powers of the charity and
it's trustees.
The trustees in office at 31 st March 2024 are listed on page 3 of these financial statements.
Recruitment and appointment of trustees
The trustees are selected by appointment by the committee.

Halton Play Council Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢ontinued)
Year ended 31 March 2024
Objectives and activities
The charity's objectives and its principal activity is providing support and representation to the voluntary
sector within Halton in both play and work activities.
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard tothe public benefit guidance published bythe Charity Commission for England
and Wales.
TREASURER'S REPORT
Statement of Financial Activities
2023124 was yet another difficult financial year. Like the previous year income increased compared year-
on-year, unfortunately, expenditure increased more dramatically, and the charity finished the financial
year with a small deficit of £8,639. This is a reduction of £12.304 when compared to last year. This is
reflected in the 'Statement of FinancialActivities'.
However. in the current climate of ongoing inflationary pressures. it's a credit to Joyce and her team to
contain the rising costs and have a small deficit.
Statement of Financial Position
Our Fixed Assets decreased between years by £836 due to the annual depreciation charge, and our
working capital decreased by £7,803 reflecting the decrease in Total Funds.
Together they reflect the decrease in funds of £8,639.
The table below shows the both the movement in the total Restricted and Unrestricted Funds and the
prior period adjustment.
Unrestricted
£160,207
{£19,117)
£141,090
Restricted
£22,024
£10,478
£32,502
Total Funds
£182,231
{£8.639)
£173,592
Opening Balan
In Year Movement
Closing Balance
Summary
With the ongoing financial and economic pressures, the financial position could have been a lot worse
and is a credit to the management of the charity. However. with ongoing inflationary pressures, continued
increases to the minimum living wage, the Board will need to continue to manage its financial
sustainability carefully in the forthcoming years.

Halton Play Council Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) fcontinued)
Year ended 31 March 2024
TREASURER'S REPORT (continued)
Summary (continued)
I would like to record my thanks to Joyce for all years of her hard work and dedication to the charity and
I look forward to working with the new manager Katie in the forthcoming financial year.
I'd like to thank our outgoing Chair Reg Spooner and our new Chair Chris Cavanagh for their support
over the year.
Reserves policy
In the year ended 31 March 2024 the charity's outgoing resources exceeded its incoming resources by
£8,639 leaving the reserves in surplus by £173.592 of which £141.090 are unrestricted reserves and
£32,502 are restricted reserves.
It is the policy of the trustees to build up unrestricted reserves to provide working capital to enable the
activities of the charity to continue in the event of a significant drop in funding and to enable contracted
commitments to be met.
Unrestricted reserves are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity.
Restricted reserves are subject to restrictions on their expenditure imposed by the funding body. donor
or through the temis of an appeal.
Major risks and management of those risks
The trustees consider the level of reserves to be prudent to support the future activities of the charity.
Plans for future periods
The charity plans to continue to provide the activities and facilities outlined in 'Objectives and Activities"
and "Achievements and Performance"
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the
small companies exemption.
The trustees, annual report was approved on
trustees by:
and signed on behalf of the board of
Cllr
ark Dennett
Trustee

Halton Play Council Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Halton Play Council Limited
Year ended 31 March 2024
I report to the trustees on my examination of the financial statements of Halton Play Council Limited
('the charity,) for the year ended 31 March 2024.
Responsibillties and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act'l.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's accounts as carried out under section 145 of the Charities Act 2011 1.the 2011 Act,). In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 145{5)(b) of the 2011 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed
in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am
a member of the Institute of Chartered Accountants in England and Wales (ICAEW). which is one of the
listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe-
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act. or
the financial statements do not accord with those records- or
the financial statements do not comply with the accounting requirements of section 396 of Ihe
2006 Act other than any requirement that the accounts give a 'true and fairf view which is not
a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Halton Play Council Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Halton Play Council Limited
(continued)
Year ended 31 March 2024
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts lo be
reached.
Rachel Palombella FCA
Independent Examiner
AGP Chartered Accountants
Sycamore House
Sutton Quays Business Park
Sutton Weaver
Runcorn
Cheshire
WA7 3EH
12 bC(cMrtie
..2024

Halton Play Council Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and grants
Other trading activities
Investment income
13.522
131,006
2.343
115,422
128,944
131,006
2,343
140,452
120,331
629
Total income
146,871
115,422
262,293
261.412
Expenditure
Expenditure on charitable activities
Total expenditure
9,10
(165.988) (104,944) (270,932) (257.747)
{165.988)
(104,944) (270,932) (257,747)
Net {expenditure)lincome and net
movement in funds
(19,117)
10,478
(8,639)
3.665
Reconciliation of funds
Total funds brought forward as previously
reported
Prior year adjustment
Total funds brought forward as restated
Total funds carried forward
160,207
22,024
182.231
457,638
(279,072)
178,566
160,207
22,024
32,502
182.231
141,090
173,592
182,231
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 11 to 21 fomi part of these financlal statements.

Halton Play Council Limited
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
16
2,510
3,346
Current assets
Stocks
Debtors
Cash at bank and in hand
17
18
14,928
7,750
156,583
15,615
8,049
163.782
179,261
187,446
Creditors: amounts falling due within one year
Net current assets
19
{8,179)
171,082
(8,561)
178,885
Total assets less current liabilities
173,592
182.231
Net assets
173,592
182.231
Funds of the charity
Restricted funds
Unrestricted funds..
Other unrestricted income funds
32.502
22.024
141.090
160.207
Total unrestricted funds
141,090
160,207
182,231
Total charity funds
21
173,592
For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors. responsibilities:
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.,
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages 11 to 21 forni part of these financial statements.

Halton Play Council Limited
Company Limited by Guarantee
Statement of Financial Position (continued)
31 March 2024
These financial statements were approved by the board of trustees and authorised for issue on
and are signed on behalf of the board by:
Cllr Mark
Trustee
ennett
The note5 on pages 11 to 21 foTm part of these financial statements.
10

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
General Infom)ation
The charity is a public benefit enttty and a private company limited by guarantee. registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Play Resource Centre, 10 Mersey Road. Runcorn, Cheshire, WA7 1 DF. UK.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Statement of Recommended Practice (applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)). the Financial Reporting
Standard applicable in the UK and Republic of Ireland {FRS102) and the Companies Act 2006.
Accountlng policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set
out below. These policies have been consistently applied to all the years presented, unless
otherwise stated.
Basis of preparation
Halton Play Council Limited meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otherwise stated
in the relevant accounting policy notes.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue
as a going concern nor any significant areas of uncertainty that affect the carrying value of assets
held by the charity.
Exemption from preparlng a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not
included a cash flow statement in these financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts reported. These estimates and judgements are
continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
11

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounttng policies (continued)
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act
2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the
trustees.
Restricted income funds are those donated for use in a particular area orfor specific purposes, the
use of which is restricted to that area or purpose.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
performance by the charity before the charity is entitled to the funds, the income is deferred and
not recognised until either those conditions are fully met, or the fuifilrnent of those conditions is
wholly within the control of the charity and it is probable that these conditions will be fulfilled in the
reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked
to the grants have been met. Where perfomiance conditions are attached to the grant and are yet
to be met, the income is recognised as a liability and included on the balance sheet as deferred
income to be released.
12

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (contlnued)
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it
is probable settlement is required and the amount can be measured reliably. All costs are allocated
to the applicable expenditure heading that aggregate similar costs to that category. Where costs
cannot be directly attributed to particular headings they have been allocated on a basis consistent
with the use of resources, with central staff costs allocated on the basis of time spent, and
depreciation charges allocated on the portion of the asset's use. Other support costs are allocated
based on the spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income. the management of investments and those
incurred in trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources. for example. allocating property costs by floor areas,
or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit. strategic management and trustees meetings and reimbursed
expenses.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value
of the asset received or receivable. Grants are classified as relating either to revenue or to assets.
Grants relating to revenue are recognised in income over the period in which the related costs are
recognised. Grants relating to assets are recognised over the expected useful life of the asset.
Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
13

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation. is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation and amortlsatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows:
Toy library
Furniture and equipment
Motor vehicles
250/0 reducing balance
25 /0 reducing balance
25 % reducing balance
Stocks
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell,
after due regard for obsolete and slow moving stocks. Cost is determined using the first-in. first-
out (FIFO).
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments.
Basic financial instruments are initially recognised at transaction value and
subsequently measured at the carying value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent that
the prepayment will lead lo a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related seNice, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in the
period in which it arise5.
Limited by guarantee
The company is limited by guarantee and does not have a share capital. Every member of the
company undertakes to contribute such amount as may be required (not exceeding £1) to the
company's assets if it should be wound up while helshe is a member or within one yearafter helshe
ceases to be a member.
14

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements fcontinuod)
Year ended 31 March 2024
Prior period adjustment
In the prior yearfs financial statements, prior period errors were identified and adjusted for in
respect of the following:"
The stock included in the 31 March 2022 financial statements was valued at re-sale value rather
than cost. Therefore a prior period adjustment has been made to correctly reflect 2022 stock at
cost price. The adjustment amounted to £19.073.
In addition, the 31 March 2022 financial statements included the cost of charity's building and
subsequent revaluation within fixed assets. However, the original lease for the land on which the
Play Council was built was for a period of 21 years expiring in 2019. At this point the lease
specifically states that the ownership of the Play Council building would transfer to Halton Borough
Council. As a result the necessary adjustments to remove the building from fixed assets and the
revaluation reserve have been made as a prior year adjustment. The loss on disposal amounted
to £233,508.
Due to the above transaction, an overspend was identified in restricted funds. This would have
been Met by unrestricted funds and so the relevant transfer between funds of £26.671 has also
been made as a prior year adjustment.
Donations and grants
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Appeals and donations
797
9,322
10,119
Grants
Grants receivable
12,725
106.100
118,825
13.522
115.422
128,944
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Appeals and donations
274
1.166
1.440
Grants
Grants receivable
27.533
111,479
139.012
27,807
112.645
140,452
Other trading activities
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Other trading activities
131.006
131,006
15

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Other trading activities fcontinued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Other trading activities
120.237
94
120,331
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
2.343
2,343
629
629
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Resource Gentre
Commissioned services
Depreciation, amortisation and other similar costs
Support costs
163,488
7.900
96,677
367
171,388
96.677
367
2.500
2,500
165,988
104,944
270,932
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Resource centre
Commissioned services
Depreciation, amortisation and other similar costs
Support costs
162,598
551
91,634
490
163,149
91.634
490
2,474
2,474
165,072
92,675
257.747
16

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2024
10. Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2024
Total fund
2023
Resource centre
Commissioned services
Depreciation, amortisation and other
similar costs
Governance costs
171,388
96,677
171.388
96,677
163.149
91.634
367
367
2.500
490
2.474
2,500
268,432
2.500
270,932
257.747
11. Analysis of support costs
Analysis of
support costs Total 2024 Total 2023
Govemance costs
2,500
2,500
2,474
12. Net (expenditure}lincome
Net (expenditure)lincome is stated after chargingl(crediting)'.
2024
2023
Depreciation of tangible fixed assets
836
1,115
13. Independent examination fees
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
2.500
2,500
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows.,
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
194.428
303
896
173.476
1,000
865
195,627
175,341
17

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements (Continued)
Year ended 31 March 2024
14. Staff costs (continued)
The average head count of employees during the year was 34 (2023.. 30).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
15. Trustee remuneration and expenses
No trustees. nor any persons connected with them. have received any remuneration or reimbursed
expenses from the charity during the year.
16. Tangible fixed assets
Furniture and
equipment
Motor
vehicles
Toy library
Totsl
Cost
At 1 Apr 2023 and 31 Mar 2024
Depreciation
At 1 Apr 2023
Charge for the year
At 31 Mar 2024
18,117
58.826
13,415
90.358
16,647
367
56,982
461
13,383
87.012
836
17,014
57.443
13,391
87.848
Carrying amount
At 31 Mar 2024
1,103
1.383
24
2.510
At 31 Mar 2023
1,470
1.844
32
3.346
17. Stocks
2024
2023
Stocks
14,928
15.615
18. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
670
7,379
7,750
7.750
8,049
18

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
19. Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
Credit card account
VAT liability
3,110
3,091
2,309
4,894
3,197
3.178
215
(2.923)
8.561
(331)
8,179
20. Pensions and other post retirement benefjts
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £896 (2023.. £865).
21. Analysis of charitable funds
Unrestricted funds
At
1 Apr 2023
Prior year
At
Income Expenditure adjustments 31 Mar 2024
General funds
Revaluation reserve
160.207
146,871
{165,988)
141,090
160,207
146,871
(165.988)
141.090
At
1 Apr 2022
Prior year
At
Income Expenditure adjustments 31 Mar 2023
General funds
Revaluation reserve
222,350
26,491
148.673
(165,072)
(45,744)
{26.491)
(72,235)
160.207
248.841
148,673
{165,072)
160.207
Restricted funds
At
1 Apr 2023
Prior year
At
Income Expenditure adjustments 31 Mar 2024
Toy Library
Commissioned Services
Resource Centre
Daresbury Project
1.470
13.505
7,049
(367)
(96.677)
(7.049)
(851)
{104,944)
1,103
20.970
104.142
11.280
10,429
22,024
115,422
32,502
19

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
21. Analysis of charitable funds (contsnued)
Restricted funds (￿ntinued)
At
1 Apr 2022
Prior year
At
Income Expenditure adjustments 31 Mar 2023
General funds
Toy Library
Commissioned Services
Resource Centre
206,837
1,960
(206,837)
(490)
(92.137)
(48)
(92.675) (206.837)
1,470
13,505
7.049
105.642
7.097
208,797
112,739
22,024
Toy Library
Halton Play Council Ltd received a grant totalling £8,000 from MRWA (Merseyside RecyGling &
Waste Authority) in 2017 for the delivery of a waste recycling project and a toy library. The
majority of the grant funding was spent for the delivery of the project in 2018-2022. The income
being carried forward is to be used to purchase two laptops to enable the ongoing management of
the toy librarylplay equipment seNice.
Commissioned Services
Halton Play Council Ltd was commissioned by Halton Borough Council to deliver a 3 year
contract (Apr 2022 - March 2025) Short Breaks Service on a Saturday at 4 locations throughout
Halton to SEND children aged 4-17 years and the delivery of an open access 2 week summer
playscheme at 2 venues in Halton. Income to support this has been received from Halton Borough
CounGiI, Parent Fees (Saturday Short Break Sessions and Playschemes) and the Co-operative
Community Fund. The income being carried forward is to be used to deliver playschemes in
Summer 2024. support the increases in staff wages (UK govemment increase of minimum wage)"
staff training and the purchase of resourceslactivities for Short Breaks and Summer Playschemes.
Daresbury Project
Halton Play Council Ltd was commissioned by Halton Borough Council (Halton Grant) in January
2024 to deliver play activities (Wednesdays (term time) and Thursdays (school holidays) to
Asylum Seekers and Refugees at the Daresbury Hotel. The income being carried forward is to
be used to support the increases in staff wages (UK government increase of minimum wage),
staff training and the purchase of resourceslactivities.
20

Halton Play Council Limited
Company Limited by Guarantee
Notes to the Financial Statements {contlnued)
Year ended 31 March 2024
22. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1.407
147.862
(8.179)
141,090
1,103
31,399
2,510
179.261
18,179)
173,592
32,502
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1,876
166.892
(8.561)
160.207
1,470
20.554
3,346
187.446
18,561)
182,231
22,024
23. Related partles
No transactions with related parties were undertaken such as are required to be disclosed.
21