COMPANY REGISTRATION NUMBER: 03331471 CHARITY REGISTRATION NUMBER: 1066784 Halton Play Council Limited Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 AGP Chartered accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 ЗЕН
Halton Play Council Limited Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Trustees' annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements Page 1 6 8 11
Halton Play Council Limited Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 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 2025. Chair's report Introduction This introduction is submitted by Mark Dennett, on behalf of Chris Cavanagh, who concluded his service as Chair in April 2025. I, Mark Dennett, assumed the position of Chair effective 15th April 2025. Achievements and Income Sources I would like to formally acknowledge the unwavering dedication of our staff and volunteers, whose collective efforts have contributed to another successful year of delivery for our charity. The current income streams are as follows: Halton Borough Council Commissioned Service Contract: This contract provides essential support for the SEND Saturday R-Clubs and Summer Playschemes. Halton Borough Council Grant: This grant enables us to deliver vital Play Support services for asylum seekers accommodated at Daresbury Hotel. Resource Centre Shop: Revenue is generated through the sale of pre-loved items, new merchandise, room and equipment hire. • Donations: Generous contributions have been received consistently throughout the year. Despite these valuable funding sources, the charity has faced notable financial challenges, resulting in a deficit of £38,770 for this financial year. In response, the Board of Trustees, working closely with Katie Howard (Charity Manager) and Sam Broome (Finance Officer), have implemented strategic measures to address the deficit over the coming years. Staffing Overview There have been several changes to staffing during the year, including revisions to working hours for colleagues on sick leave. The current staffing structure is as follows: Ten staff members are based at our Mersey Road headquarters, funded by Halton Play and respective contractual arrangements with Halton Borough Council. Twenty staff are engaged within Commissioned Services, financed via the Halton Borough Council Contract and Grant. • Temporary employment opportunities were created during the two weeks of summer play schemes for 23 staff (22 live in Halton) The charity benefited from the support of four dedicated volunteers, whose commitment and skills remain invaluable. Leadership Changes In April 2024, Katie Howard was appointed Charity Manager, succeeding Joyce Riley, who retired in March 2024. Mark Dennett became Chair of the Board of Trustees on 15th April 2025, following the resignation of Christopher Cavanagh. Additionally, Reginald Spooner was appointed Treasurer on 15th April 2025, after Mark Dennett's transition to Chair. 1
Halton Play Council Limited Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Future Looking ahead, we plan to introduce several new initiatives, including the launch of an online shop for purchasing new merchandise and booking the hire of play equipment. Furthermore, we aim to build relationships with local businesses to enhance our foundation and broaden the impact of our mission. These measures will enable us to become more cost efficient, deliver greater value to our beneficiaries and serve the We plan to launch an online shop for merchandise and play equipment hire, and collaborate with local businesses to strengthen our foundation. These steps will improve cost efficiency, increase value for beneficiaries, and better serve the community. Acknowledgements I sincerely thank Christopher and Joel Cavanagh for their commitment this year, especially Chris for implementing Gift Aid to the charity, which has brought in additional funds throughout the year and will in future years to come. I would also like to thank Chris Cavanagh for the invaluable support provided to Katie Howard as Manager, during her first year. I'm grateful to my fellow trustees, volunteers, shop staff, maintenance volunteers - Colin and Reg, Saturday R-Club staff who work with our SEND children and to our staff who work at the Daresbury Hotel with the children of Asylum Seekers and Refugees. Thanks also to all our loyal customers and the parent/carers of our SEN Children who attend Saturday Clubs and to Sally for scheduling Saturday Clubs, and the summer Playscheme team. Your dedication is truly appreciated. Mark Dennett Chairman to the Board of Trustees 2
Halton Play Council Limited Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Reference and administrative details Registered charity name Charity registration number Halton Play Council Limited 1066784 Company registration number 03331471 Principal office and registered Play Resource Centre office 10 Mersey Road Runcorn Cheshire WA7 1DF UK The trustees Company secretary Independent examiner Sally Hendry Clir Mark Dennett Colin Leslie Cllr Rosie Leck ClIr Carol Plumpton Walsh ClIr Christopher Rowe Helen Leslie Christopher Cavanagh Joel Cavanagh Katie Howard Reginald Spooner Rachel Palombella FCA AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 ЗЕН (Died 23 June 2024) (Resigned 12 December 2024) (Resigned 12 December 2024) (Resigned 7 April 2025) (Resigned 7 April 2025) (Appointed 1 April 2024) Structure, governance and management The organisatian a chas to les contine initely learne are crease learner., The trustees in office at 31st March 2025 are listed on page 3 of these financial statements. Recruitment and appointment of trustees The trustees are selected by appointment by the committee. 3
Halton Play Council Limited Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 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 to the public benefit guidance published by the Charity Commission for England and Wales. TREASURER'S REPORT Statement of Financial Activities 2024/25 was another difficult financial year. Income decreased compared year-on-year, from £262,293 in 2023/24 to £250,559 in 2024/25, and expenditures increased from £270,932 in 2023/24 to £289,329 in 2024/25. This resulted in a deficit of £38,770 in 2024/25 compared to a loss of £8,639 in 2023/24. This is reflected in the 'Statement of Financial Activities'. Statement of Financial Position Our Fixed Assets decreased between years by £628 due to the annual depreciation charge, and our working capital decreased by £38, 142, reflecting the decrease in Total Funds. Together they reflect the decrease in funds of £38,770. The table below shows the both the movement in the total Restricted and Unrestricted Funds. Opening Balance In Year Movement Closing Balance Unrestricted £141,090 (E7,095) £133,995 Restricted £32,502 (£31,675) £827 Total Funds £173,592 (E38,770) £134,822 Summary With ongoing inflationary pressures, continued increases to the minimum living wage, the financial position is unfortunately worsening. The Board will need to continue to work with the management to manage its financial sustainability carefully in the forthcoming years and create a plan for recovery. I would like to record my thanks to Katie and Sam for their continued support. 4
Halton Play Council Limited Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Reserves policy in the year vine 3 Marves in stil by · 34822 son 3,9 de it restined reserves any £827 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 terms 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 02 December 2025 and signed on behalf of the board of trustees IIr Mark Denne Chairman 5
Halton Play Council Limited Company Limited by Guarantee Independent Examiner's Report to the Trustees of Halton Play Council Limited Year ended 31 March 2025 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 2025. Responsibilities 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'). 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 ('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 I am qualified to undertake the examination because I 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: 1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or 2. the financial statements do not accord with those records; or 3. 4. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' 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). 6
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 2025 I have no concerns 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 to be Alfalanbella Rachel Palombella FCA Independent Examiner AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 ЗЕН 02 December 2025
Halton Play Council Limited Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 Income and endowments Donations and grants Other trading activities Investment income Total income Expenditure Expenditure on charitable activities Total expenditure Net expenditure Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Unrestricted funds Note 8,9 13,410 121,919 2,156 137,485 (214,623) (214,623) (77,138) 70,043 (7,095) 141,090 133,995 2025 2024 Restricted funds Total funds Total funds € 112,916 158 - 113,074 126,326 122,077 2,156 250,559 128,944 131,006 2,343 262,293 (74,706) (74,706) 38,368 (70,043) (31,675) 32,502 827 (289,329) (289,329) (38,770) - (38,770) 173,592 134,822 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. (270,932) (270,932) (8,639) - (8,639) 182,231 173,592 The notes on pages 11 to 20 form part of these financial statements. 8
Halton Play Council Limited Company Limited by Guarantee Statement of Financial Position 31 March 2025 Fixed assets Tangible fixed assets Current assets Stocks Debtors Cash at bank and in hand Note 15 2025 E 1,882 2024 2,510 16 17 Creditors: amounts falling due within one year Net current assets Total assets less current liabilities Net assets 18 11,508 8,199 119,652 139,359 (6,419) 132,940 134,822 134,822 14,928 7,750 156,583 179,261 (8,179) 177,082 173,592 173,592 Funds of the charity Restricted funds Unrestricted funds Total charity funds 20 827 133,995 134,822 32,502 141,090 173,592 For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: Tear in question in anot regied the soron 4y to obtain an audit of its financial statements for the 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 To notes orage 1 0 20 om at omen and itement 9
Halton Play Council Limited Company Limited by Guarantee Statement of Financial Position (continued) 31 March 2025 These financial statements were approved by the board of trustees and authorised for issue on 02 December 2025, and are signed on behalf of the board by: Clir Mark Dennett Chairman The notes on pages 11 to 20 form part of these financial statements. 10
Halton Play Council Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 1. General information 2. The charity is a public benefit entity 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 1DF, 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 (FRS 102) and the Companies Act 2006. 3. Accounting 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 preparing 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 2025 3. Accounting 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 or for 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 pertormance by the charity before the charity is entitled to the funds, the income is deferred anc not recognised until either those conditions are fully met, or the fulfilment 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 performance 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 2025 3. Accounting policies (continued) 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 2025 3. 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 amortisation 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 25% reducing balance Furniture and equipment 25% reducing balance Motor vehicles 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 carrying 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 to 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 service, 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 arises. 4. 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 he/she is a member or within one year after he/she ceases to be a member. 14
Halton Play Council Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 Donations and grants Donations Appeals and donations Grants Grants receivable Donations Appeals and donations Grants Grants receivable Unrestricted Funds 4,578 8,832 13,410 Unrestricted Funds 797 12,725 13,522 Restricted Total Funds Funds 2025 719 5,297 112,197 121,029 112.916 126,326 Restricted Total Funds Funds 2024 9,322 10,119 106,100 115,422 118,825 128,944 Other trading activities Other trading activities Unrestricted Funds 121,919 Unrestricted Funds 137,000 Restricted Total Funds Funds 2025 158 122,077 Restricted Total Funds Funds 2024 131.000 7. Other trading activities Investment income Bank interest receivable Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 2,156 2,156 2,343 2,343 15
Halton Play Council Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 Expenditure on charitable activities by fund type Resource centre Commissioned services Depreciation, amortisation and other similar costs Support costs Resource centre Commissioned services Depreciation, amortisation and other similar costs Support costs Unrestricted Founds 211,120 353 3,150 214,623 Unrestricted Funds 163,488 165,988 Restricted Total Funds Funds 2025 13,816 60,615 275 74,706 224,936 60,615 628 3,150 289,329 Restricted Total Funds Funds 2024 7,900 171,388 96,677 96,677 367 367 - 2,500 104,944 270,932 9. Expenditure on charitable activities by activity type Activities undertaken directly Resource centre Commissioned services Depreciation, amortisation and other similar costs Governance costs 224,936 60,615 628 286,179 Support Total funds costs 2025 224,936 60,615 628 3,150 289,329 Total fund 2024 171,388 96,677 367 2,500 220,932 10. Analysis of support costs Governance costs 3,150 3,150 Analysis of support costs 3,150 Total 2025 € 3,150 Total 2024 2,500 16
Halton Play Council Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 11. Net expenditure Net expenditure is stated after charging/(crediting): Depreciation of tangible fixed assets 12. Independent examination fees 2025 628 2024 836 Fees payable to the independent examiner for: Independent examination of the financial statements 2025 € 3,150 13. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows: Wages and salaries Social security costs Employer contributions to pension plans 214,884 2024 2,500 194,128 219,177 195,627 The average head count of employees during the year was 30 (2024: 34). No employee received employee benefits of more than £60,000 during the year (2024: Nil). 14. 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. 17
Halton Play Council Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 15. Tangible fixed assets Cost At 1 Apr 2024 and 31 Mar 2025 Depreciation At 1 Apr 2024 Charge for the year At 31 Mar 2025 Carrying amount At 31 Mar 2025 At 31 Mar 2024 16. Stocks Stocks 17. Debtors Furniture and Toy library equipment 58,826 18,117 17,014 276 17,290 827 1,103 57,443 346 57,789 1,037 1,383 Motor vehicles 13,415 13,391 6 13,397 18 24 Total € 90,358 87,848 628 88,476 1,882 2,510 2025 € 11,508 2024 14,928 Trade debtors Prepayments and accrued income 18. Creditors: amounts falling due within one year Trade creditors Accruals and deferred income Social security and other taxes VAT liability 2025 3,611 4,588 8,199 2025 532 3,784 1,731 372 6,419 2024 E 7,750 7,750 2024 3,110 3,091 2,309 (331) 8,179 19. Pensions and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1,451 (2024; £896). 18
Halton Play Council Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 20. Analysis of charitable funds Unrestricted funds General funds General funds Restricted funds Toy Library Commissioned Services Daresbury Project Toy Library Commissioned Services Resource Centre Daresbury Project 1 Ap: 2024 141,090 At 1 Apr 2023 160,207 At 1 Apr 2024 1,103 20,970 10,429 32,502 At 1 Apr 2023 1,470 13,505 7,049 22,024 Income Expenditure 137,485 (214,623) Income Expenditure 146,871 (165,988) Income Expenditure (276) - 93,551 19,523 113,074 (44,478) (29,952) (74,706) Income Expenditure 104,142 11,280 115,422 (367) (96,677) (7,049) (851) (104,944) Transfers 31 Mar 2025 70,043 133,995 At Transfers 31 Mar 2024 = 141,090 At Transfers 31 Mar 2025 (70,043) 827 = (70,043) 827 At Transfers 31 Mar 2024 1,103 20,970 10,429 32,502 Transfers Any restricted funds that are showing as underspent at the year end is due to the fund being supported by unrestricted funding and so a transfer between restricted and unrestricted funds is Toy Library Halton Play Council Ltd received a grant totalling £8,000 from MRWA (Merseyside Recycling & 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 library/play equipment service. 19
Halton Play Council Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 20. Analysis of charitable funds (continued) Restricted funds (continued) Commissioned Services Halton Play Council Ltd was commissioned by Halton Borough Council to deliver a 3 year contractApr 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 Council, 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 government increase of minimum wage); staff training and the purchase of resources/activities 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 resources/activities. 21. Analysis of net assets between funds Tangible fixed assets Current assets Creditors less than 1 year Net assets Unrestricted Funds 1,055 139,359 (6,419) 133,995 Unrestricted Funds 1,407 147,862 (8,179) 141,090 Restricted Total Funds Funds 2025 € 827 1,882 139,359 (6,419) 827 134,822 Restricted Funds 1,103 31,399 32,502 Total Funds 2024 E 2,510 179,261 (8,179) 173,592 Tangible fixed assets Current assets Creditors less than 1 year Net assets 22. Related parties No transactions with related parties were undertaken such as are required to be disclosed. 20