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2023-03-31-accounts

CHARITY REGISTRATION NUMBER: 1092987

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Unaudited Financial Statements

31 March 2023

WHITESIDE AND DAVIES LTD

Chartered Certified Accountants 158 Cromwell Road Salford M6 6DE

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Financial Statements

Year ended 31 March 2023

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 18

Whiteside and Davies Ltd

Annual Report 2023/2024 *• SPLASH

Charity Overview 01

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023.

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:

On behalf of all of us at SPLASH, we would like to thank our previous Chair Mr J Schleider, and Trustee Mrs T Katz for their positive contribution to our organization since 2002.

Trustees:

M Grosskopf D Rosenbaum M Steinhaus R Fisher

We are delighted to announce that Mr M Grosskopf has been appointed as Chair of SPLASH’s Board of Trustees. Mr Grosskopf has many years’ experiences working with children with disabilities, as well as extensive volunteering experience in other areas. He also has Business Management and Administration experience, and we are confident he will make a very positive contribution to SPLASH. We are also excited to welcome Mrs R Fisher as a Trustee to our board. With her years of experience as Trustee for a Charity supporting children suffering with hearing impairments, along with her many years of experiences in Business and Administration, she will no doubt serve as a great asset to our team. Alongside Mrs Steinhaus and Mrs Rosenbaum, who have 10 - 15yrs experience in the successful running of SPLASH and who are also parents of large families, including a child with Downs Syndrome living at home, we look forward to continue expanding and upgrading our organization to meet the growing needs of our community.

Accountants:

Whiteside and Davies Accountants 158 Cromwell Road Salford M6 6DE

Structure, governance and management

Description of Organisation

c charitable trust and is therefore governed by a trust deed. The constitution was adopted on 2 23 October 2001 and amended on 26 March 2002.

Charity Overview Continued 02

Objectives and activities

The charity’s objective is to provide holistic support to children with disabilities/additional needs, and their families, within the listed area of benefit. Support and respite are offered to the parents and siblings, while the children with disabilities are granted various provisions which can aid and enhance their physical and emotional development.

Activities we provide include: Daily after school club and weekly programmes for children with disabilities; Support events and programs 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.

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 is 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 are gratified by the continued increase in income and expenditure, which is in line with our expansion rate. Due to the national rise in living costs, and the increasing needs of our community as a result, we expect our expenses to continue to rise, significantly. We are therefore proceeding with caution, taking the necessary measures (e.g. cutting costs of equipment by buying in bulk, investing more in fundraising etc.) to ensure our financial security is maintained.

All fundraising and grant applications undertaken on behalf of the organisation have been done in the name of the Charity with the prior approval of the trustees. 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.

Our annual fundraiser was a smashing success with the tremendous show of support from the entire community filling our management with renewed passion for giving their all to support the children with disabilities and their overladen families.

Our Reserves Policy

The Board of Trustees aims to hold free, realisable reserves of at least 3 months, but no more than 12 months, running costs. The purpose of holding reserves is to protect services when there are uncertainties as to whether funding for a service will continue, and to allow the orderly winding down of services should this be required. Reserves also ensure that

the organisation has adequate cash, as substantial sources of income are paid in arrears, i.e. after the delivery of the service.

Acknowledgements 03

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. We would also like to thank The National Lottery for their continuous encouraging generosity.

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)

Thank you to Interlink, and JCCG for their ongoing support and assistance.

Trustees’ Responsibility 04 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:

Acheivements and Performances 05

This year at SPLASH was one of incredible upgrade and expansion on many fronts. After a short period of relief from the tremendous strain the long COVID lockdown months had on our already over-burdened families, our users once again find themselves facing increasing challenges and are struggling to keep their families financially and emotionally afloat as they endure the stress imposed by the national increased cost of living.

To address this further strain, thanks to our generous friends and benefactors, we have expanded our support services from various angles, and indeed, many of our grateful users have declared SPLASH provisions to be their “lifesaving anchor” ensuring their survival throughout their stormy reality.

This past year we have supported approximately 320 persons. This includes 35 core children (children with severe disabilities) and their families (50 parents and 170 siblings), and an additional 65 children with peripheral needs.

06

Our Core Provisions

HORSERIDING: We have provided weekly horse-riding therapy sessions for 3 groups of 6 children. We have a rotation system on a termly basis ensuring that as many children as possible have access to this valuable provision. Thankfully, sessional reports are showing steady progress in social, emotional and physical skills for all participating children.

SHINING STARS: Project Shining Stars has been a Shining Success! At each bi-weekly session we have served 8-10 of our most severely disabled children, supper, and then offered them a range of activities, games and exercises specifically geared towards their needs and abilities. Each child, assisted by his/her loving and devoted volunteer/s, delighted him/herself in these programs and has shown improved development as they gain from the various therapeutic benefits these activities have to offer.

QUOTE FROM GRATEFUL MOTHER: "WE FEEL VERY STRONGLY THAT SPLASH SERVICES HAVE BEEN INSTRUMENTAL IN HELPING OUR PERCY PROGRESS AS MUCH AS POSSIBLE AND AT THE SAME TIME THEIR EFFORTS AT HELPING HIM HAVE HAD THE HUGE BENEFIT OF GIVING THE FAMILY SOME MUCH NEEDED RESPITE."

PROJECT FUN TOGETHER: We continued to offer Sunday trips, and weekly visits to a thrilling Trampoline Park, to the children with disabilities; a rotation of siblings are also invited to join. The respite this provides their families with has often proven to significantly improve shaky family dynamics, as families utilise their Sundays to spend quality time together, connecting to eachother sans the usual disturbances of their child/sibling with disabiltiies.

IT SESSIONS: During after school hours, our proficient IT Suite is buzzing with activity as the children with disabilities practice their typing skills, learn the workings of the basic computer programs, exploring and creating new things each session. This too has proven to significanly improve the children’s fragile self-image as they develop their typing and IT Skills, achieving tangible results.

Our often overworked siblings also spend many happy hours enjoying the games we have gradually added to our computers’ applications. Our system allows them to compete with each-other adding thrill and excitement to their hours of much needed respite.

New Developments 07

FAMILY SUPPORT: We have recently employed a FAMILY SUPPORT PROJECT MANAGER to upgrade and expand this area of service. Our families have shared how they feel much more supported on an emotional and practical level. Our carefully selected Family Support Project Manager is fulfilling her role in an outstanding way. She is the gentle guiding hand behind each of our family support provisions, including Siblings Club Events, and much of the weekend programs too, which she has tailor-made to suit the needs of each family/child, and regularly adapts based on feedback our users feel so comfortable to share with her. Most of all, she has a super listening ear; the parents and siblings feel heard, validated, and cared for on a personal level. With her job being specific to this area of our service, she has had the time and resources to sit with our users and gain a clear understanding of each family's specific needs, and then plan provisions according to each individual family and child/ren’s needs.

DIGITAL UPGRADE: We now store all pertinent information on each child, last minute updates, progress reports, termly targets etc, are stored and managed on our programmed tablets. This updgrade has greatly improved communication between our management, sessional workers, and outside parties working with our children, and in turn, enhanced our service delivery, and the quality of our monitoring and evaluating.

New Developments and 08 Future Plans

HOUSEHOLD GOODS DISPENSARY: Due to the tremendous financial strain the current rise in living costs imposes on our already hard-pressed families, we have partnered with In Kind Direct, providing our users with a wide range of free toiletries and other household products.

FUTURE PLANS

ART’S N CRAFTS CLUB: We are working on raising funds to enable us to run bi-weekly after-school Crafts Club for the higher functioning of our core children. As well as the much-needed respite this will offer to their families during the most crucial hours in a family’s day, the children will thrive on the extra attention they’ll receive from our devoted volunteers, and will hopefully display improved self-esteem as a result of the satisfaction coming home with their own productions will fill them with. We will introduce the children to a wide variation of enjoyable creative activities, all which focus on developing their fine and gross motor skills, and give opportunity for exercising their social and communication skills.

We are working on putting plans into place, and securing funds for, our relocations to larger premises. We have thankfully found a suitable property within the local area and are looking forward to renovating and moving in. The extra rooms and larger spaces this new building offers, provides us with the opportunity to expand our services for our users, and to reach out the the wider community.

SENSORY ROOM: Our new premises has a large extra room which is perfectly suitable to serve as a multisensory room and we are investing much efforts into securing sufficient funds for it’s purchase which will serve as a fabulous resource, filling a gap in the local area. It would be available during all SPLASH sessions with our volunteers there to guide and supervise their designated child, as they self-regulate and relax with the use of our sensory thrilling apparatus. It will also be open for drop-in for parents/carers with babies/toddler with disabilities/additional needs, during school hours or whenever not being used by SPLASH.

HORSERIDING: Due to increasing demand, we continue to invest extra efforts into securing sufficient funding for a 4th group for weekly Horse-riding Therapy Sessions. FUNDRAISING: We will continue the process of further diversifying our fundraising streams to enable us to meet growing needs.

WISH-LIST: With sufficient manpower in place to adequately hear the parents out, we are faced with a tremendous amount of diverse, and often difficult to meet, needs and request. To address areas which have been impossible for us to cover as we currently stand, we have set up a wish list of provisions we are hoping to be able to offer when the possibility becomes available.

We are working on securing funds to build a more advanced disabled access entrance, and to install a hi-tech disabled toilet, so our most severely physically disabled children will have equal access to all of our programmes.

WEEKEND WONDERS: We have plans to set up a specialised weekend program for our 6-7 teenage boys with disabilities/additional needs. Accompanied by our devoted volunteers, this group will enjoy hours of fun and game at our premises during Friday/ Saturday Afternoon. The refreshments, along with song, dance and good cheer, will create an atmosphere of joy and camaraderie, and the boys will return home with a sense of pride in being part of this exclusive group.We hope to also include a weekly entertainment trip to a popular venue (E.g. Bowling, Golf etc.). We anticipate improved

self esteem as a result of the love, care, and compliments our volunteers will shower these vulnerable boys with. The families will also gain from the hours of respite and from the improved emotional wellbeing their child/sibling will display as a result of their participation in Weekend Wonders.

The trustees' annual report and the strategic report were approved on 12 January 2024 and signed on behalf of the board of trustees by:

M Steinhaus Trustee

"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 2023

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 2023.

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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. 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 Independent Examiner

158 Cromwell Road Salford M6 6DE

Whiteside and Davies Ltd

5

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Statement of Financial Activities

Year ended 31 March 2023

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations, Legacies and Grants 4 100,106 76,679 176,785 103,556
Rental income 5 8,817 – 8,817 4,958
-------------------------------- ---------------------------- -------------------------------- --------------------------------
Total income 108,923 76,679 185,602 108,514
================================ ============================ ================================ ================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 6 13,302 – 13,302 5,948
Expenditure on charitable activities 7,8 70,228 66,822 137,050 81,819
-------------------------------- ---------------------------- -------------------------------- --------------------------------
Total expenditure 83,530 66,822 150,352 87,767
================================ ============================ ================================ ================================
-------------------------------- ---------------------------- -------------------------------- --------------------------------
Net income and net movement in funds 25,393 9,857 35,250 20,747
================================ ============================ ================================ ================================
Reconciliation of funds
Total funds brought forward 30,958 19,008 49,966 29,219
-------------------------------- ---------------------------- -------------------------------- --------------------------------
Total funds carried forward 56,351 28,865 85,216 49,966
================================ ============================ ================================ ================================

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.

6

Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Statement of Financial Position

31 March 2023

2023 2022
Note £ £
Fixed assets
Tangible fixed assets 14 30,624 34,062
Current assets
Debtors 15 355 –
Cash at bank and in hand 56,158 46,915
---------------------------- ----------------------------
56,513 46,915
Creditors: amounts falling due within one year 16 1,921 31,011
---------------------------- ----------------------------
Net current assets 54,592 15,904
---------------------------- ----------------------------
Total assets less current liabilities 85,216 49,966
---------------------------- ----------------------------
Net assets 85,216 49,966
============================ ============================
Funds of the charity
Restricted funds 28,865 19,008
Unrestricted funds 56,351 30,958
---------------------------- ----------------------------
Total charity funds 17 85,216
============================		 49,966
============================

These financial statements were approved by the board of trustees and authorised for issue on 12 January 2024, 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.

Whiteside and Davies Ltd

7

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements

Year ended 31 March 2023

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.

8

Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2023

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:

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:

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.

9

Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2023

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:

Motor vehicles - 17% reducing balance 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.

4. Donations, legacies and grants

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023
£ £ £
Donations
Donations 63,586 – 63,586
Grants Received 36,520 76,679 113,199
-------------------------------- ---------------------------- --------------------------------
100,106 76,679 176,785
================================ ============================ ================================

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Whiteside and Davies Ltd

"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2023

4. Donations, legacies and grants (continued)

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Donations
Donations 46,798 – 46,798
Grants Received 11,500 45,258 56,758
---------------------------- ---------------------------- --------------------------------
58,298 45,258 103,556
============================ ============================ ================================
Rental income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Subletting income 8,817 8,817 4,958 4,958
======================= ======================= ======================= =======================
Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Costs of raising donations and
legacies - Donations 13,302 13,302 5,948 5,948
============================ ============================ ======================= =======================
Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Direct Charitable activities 60,932 66,822 127,754
Support costs 9,296 – 9,296
---------------------------- ---------------------------- --------------------------------
70,228 66,822 137,050
============================ ============================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Direct Charitable activities 39,511 39,859 79,370
Support costs 2,449 – 2,449
---------------------------- ---------------------------- ----------------------------
41,960 39,859 81,819
============================ ============================ ============================

5. Rental income

6. Costs of raising donations and legacies

7. Expenditure on charitable activities by fund type

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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2023

8. Expenditure on charitable activities by activity type

Activities
undertaken Support Total funds Total fund
directly costs 2023 2022
£ £ £ £
Direct Charitable activities 127,754 8,096 135,850 80,819
Governance costs – 1,200 1,200 1,000
-------------------------------- ----------------------- -------------------------------- ----------------------------
127,754 9,296 137,050 81,819
================================ ======================= ================================ ============================

Total expenditure apportioned between main activities

After school family
club Horse riding support Total 2023
£ £ £ £
Main Charitable activity 70,240 48,014 32,099 150,353
9. Support costs
Analysis of
support costs
activity 1 Total 2023 Total 2022
£ £ £
Communications and IT 128 128 355
General office 7,896 7,896 1,022
Finance costs 72 72 72
Governance costs 1,200 1,200 1,000
----------------------- ----------------------- -----------------------
9,296 9,296 2,449
======================= ======================= =======================
10. Net income
Net income is stated after charging/(crediting):
2023 2022
£ £
Depreciation of tangible fixed assets 7,167 1,016
======================= =======================
11. Independent examination fees
2023 2022
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,200 1,000
======================= =======================

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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2023

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2023 2022
£ £
Wages and salaries 32,464 19,998
============================ ============================
The average head count of employees during the year was 2 (2022: 2). The average number of
full-time equivalent employees during the year is analysed as follows:
2023 2022
No. No.
Administrative 2 2
============== ==============

No employee received employee benefits of more than £60,000 during the year (2022: 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

Motor
vehicles Equipment Total
£ £ £
Cost
At 1 April 2022 30,000 5,434 35,434
Additions 125 3,604 3,729
---------------------------- ----------------------- ----------------------------
At 31 March 2023 30,125 9,038 39,163
============================ ======================= ============================
Depreciation
At 1 April 2022 – 1,372 1,372
Charge for the year 5,250 1,917 7,167
---------------------------- ----------------------- ----------------------------
At 31 March 2023 5,250 3,289 8,539
============================ ======================= ============================
Carrying amount
At 31 March 2023 24,875 5,749 30,624
============================ ======================= ============================
At 31 March 2022 30,000 4,062 34,062
============================ ======================= ============================
15. Debtors
2023 2022
£ £
Trade debtors 355 –
============== ==============

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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2023

16. Creditors: amounts falling due within one year

2023 2022
£ £
Accruals and deferred income 1,781 31,000
Social security and other taxes 140 11
----------------------- ----------------------------
1,921 31,011
======================= ============================

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 April 2022 Income Expenditure 31 March 23
£ £ £ £
General funds 30,958 108,923 (83,530) 56,351
============================ ================================ ============================ ============================
At At
1 April 2021 Income Expenditure 31 March 22
£ £ £ £
General funds 15,610 63,256 (47,908) 30,958
============================ ============================ ============================ ============================
Restricted funds
At At
1 April 2022 Income Expenditure 31 March 23
£ £ £ £
Restricted Fund 19,008 76,679 (66,822) 28,865
============================ ============================ ============================ ============================
At At
1 April 2021 Income Expenditure 31 March 22
£ £ £ £
Restricted Fund 13,609 45,258 (39,859) 19,008
============================ ============================ ============================ ============================

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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Financial Statements (continued)

Year ended 31 March 2023

18. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Tangible fixed assets 30,624 – 30,624
Current assets 27,648 28,865 56,513
Creditors less than 1 year (1,921) – (1,921)
---------------------------- ---------------------------- ----------------------------
Net assets 56,351 28,865 85,216
============================ ============================ ============================
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 34,062 – 34,062
Current assets 27,907 19,008 46,915
Creditors less than 1 year (31,011) – (31,011)
---------------------------- ---------------------------- ----------------------------
Net assets 30,958 19,008 49,966
============================ ============================ ============================

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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Management Information

Year ended 31 March 2023

The following pages do not form part of the financial statements.

16

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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Detailed Statement of Financial Activities

Year ended 31 March 2023

2023 2022
£ £
Income and endowments
Donations, Legacies and Grants
Donations 63,586 46,798
Grants Received 113,199 56,758
-------------------------------- --------------------------------
176,785 103,556
-------------------------------- --------------------------------
Rental income
Subletting income 8,817 4,958
----------------------- -----------------------
-------------------------------- --------------------------------
Total income 185,602 108,514
================================ ================================
Expenditure
Costs of raising donations and legacies
Sundry fundraising costs 13,302 5,948
-------------------------------- --------------------------------
Expenditure on charitable activities
Wages and salaries 32,464 19,998
Rent 18,000 9,000
Rates and water 1,140 1,151
Light and heat 3,082 2,568
Repairs and maintenance 13,945 2,684
Insurance 4,103 921
Legal and professional fees 2,152 1,216
Telephone 128 355
Other office costs 4,910 806
Depreciation 7,167 1,016
Interest on bank loans and overdrafts 72 72
Activities 42,210 32,184
Volunteer Costs 4,654 4,610
Parent / carer support 3,023 5,083
Other Advertising – 155
-------------------------------- ----------------------------
137,050 81,819
-------------------------------- ----------------------------
-------------------------------- ----------------------------
Total expenditure 150,352 87,767
================================ ============================
-------------------------------- ----------------------------
Net income 35,250 20,747
================================ ============================

17

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"SPLASH" SPECIAL PLAY AND LEISURE AFTER SCHOOL HOURS

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2023

2023 2022
£ £
Costs of raising donations and legacies
Costs of raising donations and legacies - Donations
Fundraising Costs 13,302 5,948
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Costs of raising donations and legacies 13,302 5,948
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Expenditure on charitable activities
Direct Charitable activities
Activities undertaken directly
Wages and administration 32,464 19,998
Rent 18,000 9,000
Rates & water 1,140 1,151
Light & heat 3,082 2,568
Repairs & maintenance 13,945 2,684
Insurance 4,103 921
Depreciation 7,167 1,016
Activities 40,231 32,184
Volunteer Expenses 4,599 4,610
Parent / carer support 3,023 5,083
COVID-19 Support – 155
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127,754 79,370
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Support costs
Legal & Professional Fees 952 216
Telephone 128 355
Printing Postage and Stationery 4,910 806
Bank charges 72 72
Sundry expenses 1,979 –
Subscriptions 55 –
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8,096 1,449
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Governance costs
Governance costs - accountancy fees 1,200 1,000
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Expenditure on charitable activities 137,050 81,819
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Whiteside and Davies Ltd