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2021-03-31-accounts

~pa e
Legal and administrative information
Report ofthe trustees 2-5
Report ofthe auditors 6-7
Statement of Financial Activities
Balance Sheet
Cash Flow Statement 10
Accounting
policies
11-12
Notes forming part ofthe financial statements 13-17
Detailed income &expenditure account 18
Page 18does notform part ofthe statutory accounts.
Trustees and directors directors directors
J EDeightonvr
M K Kohli (Treasurer)'"
RJ Sinclair Taylor'*
ASethffe
J E Lowes*
RStephens'*
A Castro"'
FSullivan
(Resigned 15/9/2020}
**-Management committee members are also for the purpose ofthe Companies Act2006,
company directors.
Key management 8 personnel A Grant- Chief Executive
WJeeves-Services Director
8 Ghebreyesus -Finance Director
Administration and registered
office: 164Mackenzie Road
London
Ny BSE
Charity registration non 1086165
Company registration noa 03989283(England &Wales)
Auditors: Christopher
Michael Limited
Chartered
Certified
Accountants &Statutory Auditors
26Station Rd
New Barnet
Herts
ENS 1QW
Bankers: COIF Charity Funds
Co operative
Bank
Barclays Bank
Funding authorities: LBofIslington

Reserves policy and going concern
The Trustees have established
a reserves policy and review this at least
annually. Within unrestricted funds,
E95,MO (2020; E95,000) Is held as a designated
fund to cover closures
costs up to 6 months in the event ofthe charity ceasing to
operate. The remaining
unrestricted
funds afE143,489(2020:E239,678)are used
by the charity to fulfil a 'number ofroles, including
as operating
capital and supporting
the furtherance
ofthe charity's objectives.
Fixed Assets
The movement
In fixed assets are shown
In note 14ofthe financial statements
Plans for future periods
Funding
for the year 2021/22 has been secured
from
L B lslington
with total
grants receivable for the year of E948,909 for the
Charities'
core activities
and the aim ofthe Trustees
Is to further
develop the
children's centre, the provision of nursery education
and outreach
services in Islington
and the surrounding
areas.
Trustees responsibilities
In relatIon tothe financial statements
The charity
trustees
(who are also directors of the Company
for the
purposes of company law) are responsible for preparing a
trustees'
annual
report
and
financial
statements
in accordance
with
applicable law and United Kingdom Accounting Standards
(United
Kingdom
Generally Accepted Accounting
Practice).
-select suitable
accounting
policies and apply them consistently;
-observe the methods
and principles
in the Charities SORP;
- make judgments
and estimates that are reasonable
and prudent;
-state whether
applicable
UK accounting
standards
have been followed, subject
to any matedial departures disclosed
and explained
in the financial statements.
-prepare financial statements
on a going concern basis unless it is inappropriate
to presume that the charity will continue
in operation.
The trustees
are responsible
for keeping
accounting
records
which
disclose with reasonable accuracy at any time the financial
position ofthe charity and enable them to ensure that the financial
statements
comply with the Companies Act 2006.They are also
responsible
for safeguarding
the assets of the charity
and hence for
taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Directors and trustees
The trustees
who are directors for the purpose of company
law who
have served during the year and up to the date of this report
are set out on page 1.
Statement
as to disclosure to our auditors
In sofar asthe trustees are aware at the time ofapproving
our trustees'
annual
report:
-there is no relevant
information,
being information
needed by the auditor
in
connection with prepading their report,
ofwhich the company's
auditor
is unaware;
and
-the trustees,
having made enquiries offellow directors
and the company
auditor that
they ought to have individually
taken, have each taken ag steps that he/she
is obliged totake as a director in
order to make themselves
aware ofany relevant
audit information
and to establish that the auditor is aware
ofthat information.
Byorder ofthe board oftrustees
d~e~
IElowe
Trustee
gs Company Director
Date: )+ -/2 X)

Unrestricted/ As restated
Restricted Designated Total Total
Notes Funds Funds ~2020 21 ~2019 20
E E E E
Income:
Donations
and restdicted
grants 3 1,171,333 1,171,333 1,155,359
Income from Charitable
activities:
Supporting
play Activity
173,252 173,252 293,698
Income from other charitable activities
Fundraising &other Income 129 129 673
Totalincome 1,171,333 173,381 1,344,714 1,449,730
Expenditure
Cxpenditure on charitable activities:
Direct Charitable
expenditure
6 1,171,333 163,770 1,335,103 1,418,090
Management and administration 7 5,700 5,700 4,800
Total expenditure 1171,333 169,470 1,340,803 1,422,890
Net income/(expenditure) and net movements
in funds before gains and losses on investments
3,911 3,911 26,840
Total funds brought forward 234,578 234,578 207,738
Total funds carried forward 238,489 238,489 234,578
ISLINGTON PIAT ASSOOATION
Ratement ofcash flows
Forthe
ear ended 31March 2021
2020/21 2019/20
Total Prior year
Funds Funds
Cash flows from operating
activltlesr
6 E
Net cash provided
by (used In) operating
activities 233,102 (92,479)
Cash flows from Invesdng
activities
Dividends,
interest and rents from investments
129
Proceed from the sale ofproperty,
plant and equipment
Purchase ofproperty,
plant and equipment
(1,598)
Net cash provided by/(used
In) investing
activities 231,633 (92,479)
Change
in cash and cash equivalents
in the reporting
period
231,633 (92,479)
Cash and cash equivalents
at the beginning
ofthe reportmg period 168,980 261,459
Cash and cash equivalents
atthe end ofthe reporting
period 400,613 168,980
Reconciliation
ofnet movement
in funds
to net cash flow from operating activities
Net movement
in funds forthe reporting
period (as per the SOFA) 3,911 21,682
Adjustments for:
Depreciation
charges
475 101
Dividends,
interest and rents from investments
(129)
(increase)/decrease
in debtors
139,389 (119,086)
increase/(decrease)
in creditors
89,456 4,824
Net cash provided
by (used in) operating
activities 233,102 (92,479)
Analysis ofcash and cash equivalents
Cash in hand 400,613 168,980
Total cash and cash equivalents 400,613 168,9&0

being wound up, the lia bi lity in respect ofthe guarant ee
is limited to61per
member ofthe charity.
As restated
2 Financial performance ofthe charity 2020/21 2019/20
6 6
Income 1,344,714 1,449,730
Expenditure on charitable activities 1,334,489 1,415,589
Expenditure on management and administration 5,700 7,200
Depreciation 475 101
1,340,664 1,422,890
Net income 4,050 26,840
Total funds brought
forward
267,707 240,867
Total funds carried forward 271,757 267,707
Represented by:
Unrestdcted funds 238,489 234,578
3 Income from Donations and Grants
Grants receivable
L8 Islington - Core grant 999,362 983,150
Big lottery 9,860
1961Charitable Trust 1,500
Small fundings 30,609 63,741
International women's day 860 1,500
HMRC Furlough
grants
137,202
Others 1,300 9,513
Lord Mayors fund 500
1,171,333 1,067,764
4 Income from charitable activities
Activity
Advancing education of children- supporting play activity 173,252 293,698
2020/21 2019/20
6 6
5 Income from other charitable
activities
Fundraising
Interest receivable 129 673
129 673
6 Analysis ofexpenditure on charitable activities
Supporting
Play activity
Direct costs 1,335,103 1,415,690
Supportcosts 2,400
1,335,103 1,418,090
7 Analysis ofgovernance and support cost
Supporting
play activity
600 2,400
Audit and accountancy 5,100 4,800
Legal &professional
Bank charges
5,700 7,200
8 Net income /(expenditure) forthe year
This is stated after charging:
Depreciation
-owned assets
475 101
Auditors
remuneration
for audit services 5,100 4,800
Auditors
remuneration
forother services
9 Analyses ofstaff costs, trustee remuneration and expenses, and the cost of key
manaxement
oersonnel
Wages and salaries 1,012,495 971,600
Employers
national
insurance
1,044 62,017
Employers
Pension
759 27,859
Agency &seasional staff 18,348 11,111
1,032,646 1,072,587
The average number of staff employed during the year
were as follows:
Direct charitable 35 34
Administration
&support
6 6
41 40
The number
of employees
whose emoluments as defined for taxation purposes
amounted
to over 660,000
in the year were as follows:

Fixtures &
Fittings Total
14 Tangible fixed assets 6 F.
Cost:
At 1April 2020 7,933 7,933
Additions 1,598 1,598
At31March 2021 9,531 9,531
Depreciation
At1April 2020 7,630 7,630
Charge
in year
475 475
At31March 2021 8,105 8,105
Net book value
At31March 2021 1,426 1,426
At 31March 2020 303 303
15 Debtors As restated
Amounts
due within one year:
2020/21 2019/20
otherdebtors 10,906 149,918
fees debtors 3,941 4,318
14,847 154,236
16 Creditors As restated
Amounts
falling due within one year:
2020/21 2019/20
Trade creditors 25,472 18,826
Fees creditors &deposits 38,851 32,289
Other creditors 26,769 16,678
Holiday pay accrual 32,205 11,635
Accrued expenses 5,100 9,513
Loans
128,397 88,941
17 Creditors
Amounts
falling due more than one year:
Loans 50,000
50,000
18 Deferred Income Deferred Income Deferred Income 2020/21 2019/20
Balance as at 1April 2020
Amount
released to income earned from charitable
activities
Amount
deferred
in the
year
Balance as at31March 2021
As restated
2020/21 2019/20
19 Analysis of charitable
funds
Analysis of movement in unrestricted funds
Unrestricted -General reserve:
Balance at 1April 2020 139,578 106,743
Movement in year 3,911 26,840
Inter-fund transfers 5,995
Balance at 31March 2021 143,489 139,57&
Desi nated - Reserve fund:
Balance at 1April 2020 95,000 95,000
Movement in year
Balance at 31March 2021 95,000 95,000
Restricted funds
Balance at 1Apdl 2020 5,995
Inter-fund transfers (5995)
Balance at 31March 2021
Total 238,489 234,578
20 Analysis between fund balances
Unrestricted
General Designated Total
E E E
Tangible tixed assets 1,426 1,426
Cash at bank and in hand 307,039 93,574 400,613
Other
net
current assets/(liabilities) (163,550) (163,550)
144,915 93,574 238,489

21 Analysis ofRestricted Analysis ofRestricted Funds Funds
Balance Incoming Resources Balance at
Funders name 1/4/20 Resources Expended 31/3/21
6 6 E f
L8 Islington - Core grant 454,058 (454,058)
L8 Islington - chidren in need 8,333 (8,333)
L8 Isiington - Adventure playground 536,971 (536,971)
other income 1,300 (1,300)
Small funding 30,609 (30,609)
International womens day 860 (860)
HMRC Furlough 137,202 (137,202)
Lord Mayor fund 500 (500)
1961Chadtible
Trust
1,500 (1,500)
1,171,333 (1,171,333)