CHARITY REGISTRATION NUMBER: 1092987
"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Unaudited Financial Statements
31 March 2021
ACCOUNTS & BUSINESS SOLUTIONS LIMITED
Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE
"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Financial Statements
Year ended 31 March 2021
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 5 |
| Statement of financial activities | 6 |
| Statement of financial position | 7 |
| Notes to the financial statements | 8 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 17 |
| Notes to the detailed statement of financial activities | 17 |
Accounts and Business Solutions Limited
"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Trustees' Annual Report
Year ended 31 March 2021
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2021.
Reference and administrative details
Registered charity name "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS Charity registration number 1092987 Principal office 72 Whitehall Road Gateshead NE8 4ET The trustees D Rosenbaum T Katz M Steinhaus J Schleider Accountants Accounts and Business Solutions Limited Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE
Structure, governance and management
Description of Organisation
Recruitment and appointment of new trustees is in line with the trust deed, objectives of the charity and with the consent of the trustees. The criteria set for the suitable candidate would be someone who is sensitive to the needs and demands of the organisation
The charity is constituted as a charitable trust and is therefore governed by a trust deed. The constitution was adopted on 23 October 2001 and amended on 26 March 2002.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Trustees' Annual Report (continued)
Year ended 31 March 2021
Objectives and activities
The charities objectives are to provide holistic support & relief to children with physical/mental disabilities and their families through the provision of play and leisure activities with the object of improving their lives. The charity adopts a holistic approach by providing 3 core services: Out-of-school-hours activities and programmes for children with disabilities; Support for siblings through Siblings Club; Support for parents/carers. In the furtherance of these charitable objects, the charity is to raise funds and invite and receive from any person or persons whatsoever by way of subscription, donation and otherwise, provided that the charity does not undertake any permanent trading activities in raising funds for their charitable objects.
The charities objectives are to provide relief for children with mental health and physical disabilities and their families through the provision of play and leisure activities with the object of improving their lives.
In the furtherance of these charitable objects, the charity is to raise funds and invite and receive from any person or persons whatsoever by way of subscription, donation and otherwise, provided that the charity does not undertake any permanent trading activities in raising funds for their charitable objects.
Achievements and performance
Review of activities
The charity has faced truly unprecedented challenges during this financial year. The children-withdisabilities we service, and their families, were disproportionately hard-hit by the pandemic, and it has been a particularly challenging, straining, & draining period for them, pushing them almost to their very limits of endurance. The charity has worked tirelessly to support users; adapting and readapting services to fit within constantly-changing guidelines and evolving circumstances. Hours upon hours of liaison were invested to assess needs, identify gaps, and provide continuous holistic support.
Indeed, the charity was able to fully support users through the difficult year against all odds. Even through the toughest lockdowns we were able to keep users afloat through emergency delivery of 'Project Special Support @Home' which included: Provision of daily 1:1 hours of outdoor support; Bespoke family support packages delivered weekly; Innovative 'social-whilst-distancing' programmes and more.
In the face of a challenging funding climate, hugely-amplified need, and ever-changing conditions on the ground; and with our very limited workforce aided by fantastic volunteer input, we have been busier than ever delivering adapted services of: After-school provision to almost 100 children, Siblings/Young Carers Club to more than 150 members, and Parent-Support events.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Trustees' Annual Report (continued)
Year ended 31 March 2021
Financial review
The trustees consider that the results set out in the attached accounts are satisfactory. They are of the opinion that the balance on the reserves are sufficient to meet any future commitments under the terms of funding.
It is the policy of the charity to maintain unrestricted funds at a level which covers current commitments under the terms of their funding.
We continue to apply to national/local funders and trusts to source funding for the running of our activities and services. We continue to work on improving and expanding the diversity of our income streams to strengthen our viability. We continue to liaise with NCVS for professional fundraising guidance and advice. This year due to covid restrictions we were unable to run our annual fundraiser. Although this caused a great deficit in our income, this was offset by the generosity and flexibility of loyal funders during this difficult period.
Acknowledgements
The charity is most grateful for the understanding and flexibility shown by funders during this difficult year. Our valuable performance has been supported by our incredible volunteer base. The charity would like thank our dedicated and efficient volunteers for their extraordinary devotion upon which delivery of services depends. We are exceedingly grateful to The Community Foundation for their ongoing support. Splash would like to thank all funders who have invested in us, believe in us, and share our passion, aims and aspirations: (in alphabetical order)
The Alkpit Foundation The D'Oyle Carte Charitable Trust The Edward Gostling Foundation The Joicey Trust The National Lottery The Souter Charitable Trust St James Place Foundation The William Leech Foundation
Thank you to Beth Jacob Youth Club, Gateshead Council, Interlink, Labriut Healthy Living Centre and Matov Children Centre.
Plans for future periods
Our plans for 2021-22 are:
" To resume after-school activities as and when restrictions lift. To maintain adapted services which have proven successful and incorporate them into programmes. To maintain and further develop current programmes and services for children with disabilities and their families; taking parents requests into account. " To continue to liaise with local schools to avail children in need of the opportunity to benefit from our services. " To continue expanding provision for our teens division of Siblings Club, and to broaden activities provided by Siblings Club. " To expand provision of Parent Support Events. " To further diversify our fundraising streams to enable us to meet growing needs.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Trustees' Annual Report (continued)
Year ended 31 March 2021
Trustees' responsibilities statement
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. 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.
The trustees' annual report was approved on 23 December 2021 and signed on behalf of the board of trustees by:
M Steinhaus Trustee
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Independent Examiner's Report to the Trustees of "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Year ended 31 March 2021
I report to the trustees on my examination of the financial statements of "SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS ('the charity') for the year ended 31 March 2021.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 reached.
H Davies FCCA Accounts and Business Solutions Limited Independent Examiner
158 Cromwell Road Salford M6 6DE
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Statement of Financial Activities
Year ended 31 March 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations, Legacies and Grants | 4 | 4,420 | 54,137 | 58,557 | 67,469 |
| Charitable activities | 5 | – | – | – | 6,061 |
| Rental income | 6 | 5,707 | – | 5,707 | 5,589 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total income | 10,127 | 54,137 | 64,264 | 79,119 | |
| ============================ | ============================ | ============================ | ============================ | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 7 | 607 | – | 607 | 1,348 |
| Expenditure on charitable activities | 8,9 | 3,201 | 57,535 | 60,736 | 70,720 |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total expenditure | 3,808 | 57,535 | 61,343 | 72,068 | |
| ============================ | ============================ | ============================ | ============================ | ||
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Net income and net movement in | funds | 6,319 | (3,398) | 2,921 | 7,051 |
| ============================ | ============================ | ============================ | ============================ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 9,291 | 17,007 | 26,298 | 19,247 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total funds carried forward | 15,610 | 13,609 | 29,219 | 26,298 | |
| ============================ | ============================ | ============================ | ============================ |
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 8 to 15 form part of these financial statements.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Statement of Financial Position
31 March 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 14 | 986 | 158 |
| Current assets | |||
| Cash at bank and in hand | 29,233 | 27,140 | |
| Creditors: amounts falling due within one year | 15 | 1,000 | 1,000 |
| ---------------------------- | ---------------------------- | ||
| Net current assets | 28,233 | 26,140 | |
| ---------------------------- | ---------------------------- | ||
| Total assets less current liabilities | 29,219 | 26,298 | |
| ---------------------------- | ---------------------------- | ||
| Net assets | 29,219 | 26,298 | |
| ============================ | ============================ | ||
| Funds of the charity | |||
| Restricted funds | 13,609 | 17,007 | |
| Unrestricted funds | 15,610 | 9,291 | |
| ---------------------------- | ---------------------------- | ||
| Total charity funds | 17 | 29,219 | 26,298 |
| ============================ | ============================ |
These financial statements were approved by the board of trustees and authorised for issue on 23 December 2021, and are signed on behalf of the board by:
M Steinhaus Trustee
The notes on pages 8 to 15 form part of these financial statements.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Financial Statements
Year ended 31 March 2021
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 72 Whitehall Road, Gateshead, NE8 4ET.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
(a) No cash flow statement has been presented for the company.(b) Disclosures in respect of financial instruments have not been presented.
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.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
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.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Financial Statements (continued)
Year ended 31 March 2021
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
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
- 25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Financial Statements (continued)
Year ended 31 March 2021
4. Donations, legacies and grants
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations | 3,420 | – | 3,420 | ||
| Grants Received | 1,000 | 52,818 | 53,818 | ||
| Grants | |||||
| Furlough Income | – | 1,319 | 1,319 | ||
| ----------------------- | ---------------------------- | ---------------------------- | |||
| 4,420 | 54,137 | 58,557 | |||
| ======================= | ============================ | ============================ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Donations | |||||
| Donations | 22,465 | – | 22,465 | ||
| Grants Received | 4,555 | 40,449 | 45,004 | ||
| Grants | |||||
| Furlough Income | – | – | – | ||
| ---------------------------- | ---------------------------- | ---------------------------- | |||
| 27,020 | 40,449 | 67,469 | |||
| ============================ | ============================ | ============================ | |||
| 5. | Charitable activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Leisure Activities | – | – | 6,061 | 6,061 | |
| ============== | ============== | ======================= | ======================= | ||
| 6. | Rental income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Subletting income | 5,707 | 5,707 | 5,589 | 5,589 | |
| ======================= | ======================= | ======================= | ======================= | ||
| 7. | Costs of raising donations and | legacies | |||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Costs of raising donations and | |||||
| legacies - Donations | 607 | 607 | 1,348 | 1,348 | |
| ============== | ============== | ======================= | ======================= |
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Financial Statements (continued)
Year ended 31 March 2021
8. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||
| £ | £ | £ | |||
| Direct Charitable activities | 428 | 56,536 | 56,964 | ||
| Support costs | 2,773 | 999 | 3,772 | ||
| ----------------------- | ---------------------------- | ---------------------------- | |||
| 3,201 | 57,535 | 60,736 | |||
| ======================= | ============================ | ============================ | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Direct Charitable activities | 36,653 | 31,457 | 68,110 | ||
| Support costs | 2,610 | – | 2,610 | ||
| ---------------------------- | ---------------------------- | ---------------------------- | |||
| 39,263 | 31,457 | 70,720 | |||
| ============================ | ============================ | ============================ | |||
| 9. | Expenditure on charitable activities by activity type | ||||
| Activities | |||||
| undertaken | Support | Total funds | Total fund | ||
| directly | costs | 2021 | 2020 | ||
| £ | £ | £ | £ | ||
| Direct Charitable activities | 56,964 | 2,772 | 59,736 | 69,720 | |
| Governance costs | – | 1,000 | 1,000 | 1,000 | |
| ---------------------------- | ----------------------- | ---------------------------- | ---------------------------- | ||
| 56,964 | 3,772 | 60,736 | 70,720 | ||
| ============================ | ======================= | ============================ | ============================ | ||
| 10. | Net income | ||||
| Net income is stated after charging/(crediting): | |||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Depreciation of tangible fixed assets | 329 | 27 | |||
| ============== | ============== | ||||
| 11. | Independent examination fees | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 1,000 | 1,000 | |||
| ======================= | ======================= | ||||
| 12. | Staff costs | ||||
| The total staff costs and employee benefits for the reporting period are analysed as | follows: | ||||
| 2021 | 2020 | ||||
| £ | £ | ||||
| Wages and salaries | 14,995 | 10,416 | |||
| ============================ | ============================ |
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Financial Statements (continued)
Year ended 31 March 2021
12. Staff costs (continued)
The average head count of employees during the year was 1 (2020: 1). The average number of full-time equivalent employees during the year is analysed as follows:
2021 2020 No. No. Administrative 1
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
14. Tangible fixed assets
| Equipment | ||
|---|---|---|
| £ | ||
| Cost | ||
| At 1 April 2020 | 185 | |
| Additions | 1,157 | |
| ----------------------- | ||
| At 31 March 2021 | 1,342 | |
| ======================= | ||
| Depreciation | ||
| At 1 April 2020 | 27 | |
| Charge for the year | 329 | |
| ----------------------- | ||
| At 31 March 2021 | 356 | |
| ======================= | ||
| Carrying amount | ||
| At 31 March 2021 | 986 | |
| ======================= | ||
| At 31 March 2020 | 158 | |
| ======================= | ||
| Creditors: amounts falling due within one year | ||
| 2021 | 2020 | |
| £ | £ | |
| Accruals and deferred income | 1,000 | 1,000 |
| ======================= | ======================= | |
| Government grants | ||
| The amounts recognised in the financial statements for government grants are as follows: | ||
| 2021 | 2020 | |
| £ | £ | |
| Recognised in income from donations and legacies: | ||
| Government grants income | 1,319 | – |
| ======================= | ============== |
15. Creditors: amounts falling due within one year
16. Government grants
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Notes to the Financial Statements (continued)
Year ended 31 March 2021
17. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At | 31 March | 20 | |||
| 1 April 2020 | Income | Expenditure | 21 | ||
| £ | £ | £ | £ | ||
| General funds | 9,291 | 10,127 | (3,808) | 15,610 |
|
| ======================= | ============================ | ======================= | ============================ | ||
| At | |||||
| At | 31 March | 20 | |||
| 1 April 2019 | Income | Expenditure | 20 | ||
| £ | £ | £ | £ | ||
| General funds | 11,232 | 38,670 | (40,611) | 9,291 |
|
| ============================ | ============================ | ============================ | ======================= | ||
| Restricted funds | |||||
| At | |||||
| At | 31 March | 20 | |||
| 1 April 2020 | Income | Expenditure | 21 | ||
| £ | £ | £ | £ | ||
| Restricted Fund | 17,007 | 54,137 | (57,535) | 13,609 |
|
| ============================ | ============================ | ============================ | ============================ | ||
| At | |||||
| At | 31 March | 20 | |||
| 1 April 2019 | Income | Expenditure | 20 | ||
| £ | £ | £ | £ | ||
| Restricted Fund | 8,015 | 40,449 | (31,457) | 17,007 |
|
| ======================= | ============================ | ============================ | ============================ |
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Financial Statements (continued)
Year ended 31 March 2021
Funds - Restricted Funds
| Community Foundation GMBC Grants The Edward Gosling Foundation Grant The Joicey Trust Grant Souter Chatitable Trust Grant Rothley Trust The Coronavirus Community Support Fund Grants William Leech St James Place Alpkit Foundation The Morrisons Foundation William Howarth Charitable Settlement Connected Voice NET Coronavirus Appeal Wellsey Trust Philip Oppenheimer Foundation D' Oyly Carte Charitable Trust |
Incoming Outgoing Balance B/F resources recources Balance C/F 1,000 1,000 - - 3,206.00 3,206 - 0.00 7,960.00 6,693 1,267 0.00 3,500.00 1,370 2,130 900.00 2,250.00 1,375 1,775 1,100.00 1,100 - 9,834.00 9,834 - - 2,000.00 - 2,000 1,667 5,000.00 6,667 - 100.00 100 - 6,820 6,820 - 500 500 - 1,000.00 1,000 - 9,968.00 9,968 - 4,000.00 1,563 2,437 1,520 1,520 - 3,500 4,000.00 3,500 4,000 |
|---|---|
| 17,007 52,818 56,216 13,609 |
18. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Tangible fixed assets | 987 | – | 987 |
| Current assets | 15,625 | 13,607 | 29,232 |
| Creditors less than 1 year | (1,000) | – | (1,000) |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| Net assets | 15,612 | 13,607 | 29,219 |
| ============================ | ============================ | ============================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Tangible fixed assets | 158 | – | 158 |
| Current assets | 10,133 | 17,007 | 27,140 |
| Creditors less than 1 year | (1,000) | – | (1,000) |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| Net assets | 9,291 | 17,007 | 26,298 |
| ============================ | ============================ | ============================ |
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Management Information
Year ended 31 March 2021
The following pages do not form part of the financial statements.
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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations, Legacies and Grants | ||
| Donations | 3,420 | 22,465 |
| Grants Received | 53,818 | 45,004 |
| Furlough Income | 1,319 | – |
| ---------------------------- | ---------------------------- | |
| 58,557 | 67,469 | |
| ---------------------------- | ---------------------------- | |
| Charitable activities | ||
| Leisure Activities | – | 6,061 |
| -------------- | ----------------------- | |
| Rental income | ||
| Subletting income | 5,707 | 5,589 |
| ----------------------- | ----------------------- | |
| ---------------------------- | ---------------------------- | |
| Total income | 64,264 | 79,119 |
| ============================ | ============================ | |
| Costs of raising donations and legacies | ||
| Fundraising Costs | 607 | 1,348 |
| -------------- | ----------------------- | |
| -------------- | ----------------------- | |
| Costs of raising donations and legacies | 607 | 1,348 |
| ============== | ======================= | |
| Expenditure on charitable activities | ||
| Direct Charitable activities | ||
| Activities undertaken directly | ||
| Wages and administration | 14,995 | 10,416 |
| Rent | 8,300 | 7,800 |
| Rates & water | 1,318 | 1,329 |
| Light & heat | 1,651 | 1,703 |
| Repairs & maintenance | 1,554 | 3,627 |
| Insurance | 435 | 1,315 |
| Depreciation | 329 | 27 |
| Activities | 9,236 | 37,088 |
| Volunteer Expenses | 99 | 1,579 |
| Parent / carer support | 3,595 | 3,226 |
| COVID-19 Support | 15,452 | – |
| ---------------------------- | ---------------------------- | |
| 56,964 | 68,110 | |
| ---------------------------- | ---------------------------- | |
| Support costs | ||
| Legal & Professional Fees | 84 | – |
| Telephone | 383 | 476 |
| Printing Postage and Stationery | 2,040 | 800 |
| Bank charges | 72 | 72 |
| Subscriptions | 193 | 262 |
| ----------------------- | ----------------------- | |
| 2,772 | 1,610 | |
| ----------------------- | ----------------------- | |
| Governance costs | ||
| Governance costs - accountancy fees | 1,000 | 1,000 |
| ----------------------- | ----------------------- |
Accounts and Business Solutions Limited
17
"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2021
| ---------------------------- | ---------------------------- | |
|---|---|---|
| Expenditure on charitable activities | 60,736 | 70,720 |
| ============================ | ============================ | |
| ---------------------------- | ---------------------------- | |
| Net income | 2,921 | 7,051 |
| ============================ | ============================ |
Accounts and Business Solutions Limited
18