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