Bolton Toy Library Annual Report April 2024- March 2025
Aims & Objectives Bolton Toy Library llims 10 rclievc and ¢du¢ale all children by the provision of therapeuitc, educalional and Slimulating ioys and resources. and io assist the d¢v¢lopmcnt from thc ¢arliesl age of all children whaicvcr iheir circumsiancc through all fonns olplay aclivity To aciively proniole Ihe value ofplay crealing the opportunities for children 10 explorc and discover ihcir world. learning how io live logeiher. to develop physically. intellectually and emotionally. To provide good quality multicultural and educalional play provision. To cnsuTe all children and familics will be treaied as individuals in accordance with our Equal Opportunities Policy. To adhere to the Safeguardin8 Children Policy and inier-agency working to keep children safe. To creaie a Safe and wclcoming environmcnt r¢gardless of th¢ir circumsiance. aDd lo be culwrnlly Sensitive. To provide inforn]alion lo parentslcarers on other children's services in order 10 provide additional support. To otfer a framework ofsupport lo parentslcarers and families if needed. To provid¢ outrcach services 'slay & play, a¢ross the borough in areas of deprivation lo improve the oulcomes for young children. To give the opponunity for Community involvement and volunteering, by encouraging volunteers io become part of the ieam. To provide an oppominity for professional involvemenl as appropriate. To liaise with other child services io deliver a rnulii-faceted service where the safery ol Ihc childrcn is ofparaniount importance, lo ensure inforniation is shared.
Chairs Report 202 2025 Presonled at the AGM 18th Dec•mber 2025 This report provides an overview of the services during the last year. In line wilh the aims and objectNes we have continued to provide services for families across Ihe borough of Bdlon. This work has been wssible through a range of funding. and without this help Bolton Toy Library would not be able to contsnue lo provide its valuable services to families- We have supported the emotional health and wellbeing of 39) children and their parents through dropin sessions, themed activities, one-tOne appointments, and emotional well- being kits for children aged 0-5 years. Many of the children and parents supported through this service are experiencing extremely drfficull lrfe circumstanceslevents and have complex needs. Our provisvjn has enabled parents arKI ¢hildren to engage in a neutral, calm, and enjoyable space, being supported by professional staff. providing a breathing space to evaluate their needs and engage together. The Bolton Council Start Well Service has enabled us to support families with children 0-5 years to access stsy and play dropin sessions across 5 Start Well Centers. We have had an expansion lo this work lo support an additional 3 cenlers extending the oppjrtunities for local families via the Family Hub funding. This work improves social isolation through meeting others. whilst gaining professional support. We have continued to provide our much-needed perinatal groups for mums (children 0-2 years) to gain peer-It>peer supp)rt, funded by the NHS ICB hosting weekly drop-in sessions, and accessing early years resources. This is often the first opportunity after giving birth to meet others in similar circumstances and share experiences. We have also had an Family Hub funded grant lo specifically support perinatal mental health which has provided additional support to vulnerable mum's experiencing low mo(MJ or post-natal depression. Our Parents & carers engagement project has enabled local parents and carers to express their views and be instrumental in changes in the local offer. We are pleased to report we have now expanded this project, hosting 2 different Parent Panels giving thèir opinion on new service and what new seNices they would like to see. We have also received funding from the Family Hub to provide Outreach sessions in Bolton to engage wilh ParentCarerS who don't currenuy attend the Family Hubs. Our support for children wtth SEND is core to wr service and thanks to the Bolton Fund we have enabled childfen to access SFecialist play resources in the home. at our dropin sessions and in their settings. We support Family Time (Lcd(ed after children) who access our sensory rcom on a regukr basis, enabling parents of very young babies to èe together in therapeutic environment during their supervised sessions. We loan resources during contact visits, and this work provides the ¢)pportunity for enhanced parentavchild engagement. We have worked closely with our partners Bolton Tt)3ether whose skills and netsvorking strengths have helped us lo improve outcomes for children and families across the borough. I would like to take this opportunity lo Ihank all those organisations who have supported this year, their help has had an influence on so many children and Iheir families. A special thank you to our team of Trustees, Staff and Volunteers who are integral lo our success. sned. Dated: 18h December 2025 AGM
Bolton Toy Library- Treasurerfs Report Accounts Aprll 2024 - March 2025 presented at AGM 18112125 The Charity has had a positive and stable financial year. Despite continued pressures on the local economy and changes to wider family support services, we have remained financially secure and contlnued to deliver high-quality support to children, young people, and familie5. Stronggovernance from our Trustees. together with the dedication of our staff and volunteers, has helped us manage our resources responsibly and plan confidently for the future. Our principal funding this year came from Bolton Council's Start Well Service. Bolton NHS ICB, Family Hub fundin8 via Bolton Together, and Bolton's Fund through CVS. These income streams have enabled us to sustain our core services for children with SEND, those experiencing emotional dysregulation, and families needing perinatal mental health support. We also secured several smaller grants from trusts and foundations which helped enhance our sensory resources. support project delivery, and contribute towards our core operating costs. Expenditure has remained in line with expectations, and we have continued to monitor spending carefully to ensure value for money and compliance with our funding agreements. Our reserves remain at a safe level for a charity of our size, giving us stability as we move into the next financial year. Overall, the Charity remains In a strong position. Through continued careful management and effective use of 8rant fundin8, we are well placed to maintain and develop our services for local families in the year ahead. Balance at beglnnlng {Aprll 24) £ 128,072 Income for the year £ 167,086 Expendlture In year £ 136,764 Bal at end (March 25) £ 158,394 Slgned Dated 18th December 2025 @ AGM
Charlty reglstratlon number 1098191 (England and Wales) BOLTON TOY LIBRARY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
BOLTON TOY LIBRARY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs A Dodd Mrs J Stanford Mrs J Southem Mr J Bagnall Mrs M Gilbert Charlty number (England and Wales) 1098191 Princlpal address Based At Harvey Streel Centre Shaw Street Bolton BL3 6HU Independent examlner DonnellyBentley Ltd Hazlemere 70 Chorley New Road Bolton Lancashire BL148Y
BOLTON TOY LIBRARY CONTENTS Page Trustees. report Statement of trustees, responslb115ties Independent examinerfs report Statemenl of financial activities Balance sheel Notes to Ihe financial statements 9-20
BOLTON TOY LIBRARY TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial stalements for Ihe year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's goveming document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP "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)" Objectives and activities Bolton Toy Library was established to promote the importance of play within the community. The charity's objects are the relief and education of all children by the provision of therapeutic, educational and stimulating toys and equipment available for loan. Bolton Toy Library aims to assist the development from the earliest age of all children regardless of their circumstances by offering all aspects of play. Public benefrt The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achievements and perforniance Significant activities and achievements against objectives Our core mission is to support vulnerable children and their families, and this continues to be the driving force behind everything we do. We have successfully supported hundreds of children and their families across the Borough, consistently exceeding our outputs and targets. Our ongoing focus Is to provide meaningful opportunities that foster connection, build emotional resilience, and offer Inclusive activities for both children and parents. Our experienced team is skilled in delivering tailored support and specialised resources, enabling children with special educational needs and disabilities (SEND) to reach their full potential. We are proud to have continued our work in supporting children's emotional wellbeing over the past year. We were On again selected to support statutory services through the delivery of our Stay, Play and Learn groups, which promote early development and positive engagement. In addition, we have played a key role in strengthening family relationships by facilitating meaningful family time contact between children and their parents or carers. Our success has been reflected in the continued confidence of our commissioners. We have been awarded additional funding to deliver a new Stay, Play and Learn session at the newly established Bright Meadows Farnily Hub. In addition, we have been commissioned to expand our support for parents and carers through our Perinatal Mental Health Project, enabling us to reach and assist even more families during the early stages of parenthood. Below represents the services the charity has delivered this year; Bolton MBC - Family Time - This project enables families to access our sensory room, play area. and a range of carefully selected play resources during contact visits. These facilities are designed to enhance the quality of the contact experien and support positive parent-child interactions. Bolton MBC (Via Bolton Together) - Stay, Play & Learn - This initiative aims to reduce social isolation by providing opportunities for families to connect and engage in Stay, Play & Learn drop-in sessions in 5 Family Hubs in Bolton. These sessions focus on shared play experiences and offer informal support to promote positive family interaction and community connection. Bolton's Fund SEND Sensory Support - This project provides children with Special Educational Needs. Disabilities, and Additional Needs with access to therapeutic play sessions, use of the sensory room, and the loan of specialised resources. These services are designed to support and enhance each child's development in a nurturing and inclusive environment..
BOLTON TOY LIBRARY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Bollon NHS ICB (Via Bolton Together) -Emolional Health & Wellbeing Support - We provided emotional wellbelng support to 350 children across Bolton who have experienced bereavement. parental separation, exposure to domestic violence. and olher complex life circumstances. Support was delivered through a combination of group work and one-tOne sessions. tailored lo meet the individual needs of each child. Bolton MBC - Family Hub Funding (Via Bolton Together) - Perinatal Mental Health - W8 supported new mothers by facilltstlng access to peer-tfrpe8r support netwofks, helplng to reduce isolation and bulld confidence. Our skllled stsff also provided slgnposting to relevant extemal seNices, ensuring families received timely and appropriate support. Bolton NHS ICB (Via Bolton Together) - Perinatsl Support - We dlstributed free self<are kits to new mums and dads. promobng emolional wellbeing during the early stsges of parenthood. Families were also encouraged to borrow resources armd actsvity kits for their babies, fostering peer support and shared experiences among parents. Bolton MBC- Family Hub Funding Expansion (Via Bolton Together) - Stay, Play and Leam - This initiative aims to reduce social isolabon by providing opportunities for families to connect and engage in Stay, Play & Leam dropin sessions in 3 Family Hubs in Bolton. These sessions focus on shared play experiences and offer informal support to prornote positive family interaction and community connection. Levelling Up Funding - Digital Indusion We delivered dropin sessions to support families in developing their confidence and skills in using technology. These sessions provided hands-on guidance with everyday digitsl tasks such as accessing online services, using educational platfomis. managing school communications, and stsying connected with support networks. By improving digital literacy, we empowered families to become more independenl and better equipped to navigate an increasingly digital world. Bolton MBC - Start Well - 18th Month Assessment Support - Expansion of the pilot project to support children identified at their 18 month assessment as having delays in their development by accessing social play sessions, borrowing learning resoufcesltoys to improve their home environment. Bolton MBC - Family Hub Funding Iwkq Bolton Together) - Parent and Carer Engagement - We established a panel of 12 parents and carers to provide meaningful feedback on service delivery. Through the use of qualitative data collection melhods 4ncluding questionnaires, verbal discussions. and recorded observations - we captured Ihelr insighls lo help shape and co4esign the Family Hub services delivered through Start Well Centres and Family Hubs. This collaborative approach ensures services are responsive to the real needs and experiences of local families. Bolton MBC - Warm Spaces - This funding enabled the charity to provide hot drinks, soup. fruit. and snacks to vulnerable families Impacted by Ihe ongoing financial crisis, helping to alleviate food insecurity and offer a welcoming, supportive environment. Bollon NHS ICB (Via Bolton Together)- CfaCilitatIon of Diddy Decider Skills - We partnered with a fellow charity d81ivering iThrive services to co-facilitat8 the Diddl8 Decider Skills project, supporting children aged 5 to 8. Thls collaborative initiative focused on building emotional regulation. problem•solving, and decision-making skills through age-appropriate, engaging activilies. Equilibrium Foundation - Diversity Worker- We are pleased to report that our Diversity Worker Joined the team In April 2024. As a multilingual professlonal. she has been an invaluable asset in engaging with families for whom English is a second language. Her presence has significantly enhanced our ability to provide Indusive support, improve comrnunicatson, and ensure that families from diverse backgrounds feel welcomed and understood. Ironmongers Stay and Play session - Our Stay and Play sessions provide families with free access to welcoming space filled with age-appropriate toys, educational resources. and support from experienced staff. These sessions encourage early learning, social interaction, and offer parents and carers the opportunity to connect and seek guidance in a relaxed, supportive 8nvironmenL
BOLTON TOY LIBRARY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support Delivered 3 Trustee's generously gave thelr time on a voluntary basis to govern the charity, aclively engaglng with partners and the wider community to help shape and support the delNery of services for vulnerable children, young people, and Iheir lamllies across Bolton. 3 dedicated volunteers contribuled Iheir valuable life experience and skills to support the delivery of our services. Their involvement played an important role in assisting staff and enhancing the overall effects'veness of our programmes. Through our IThrive Emotional Wellbeing Project. 350 children aged 2 to 7 have received ongoing support aimed at strenglhening their emotsonal resilience. A total of 400 children accessed the Mulli-sensory Room and borrowed specialised resources for use at home or in their educational settings, supporting the enhancement of their developmental outcomes. 50 chlldren aged O to 5 years with Speclal Educational Needs and Disabilities (SEND) participated in posib've activities at the Toy Library and benefited from the loan of specialised SEND resources for use at home or in thelr educational settings. 30 vulnerdble children accessed the Toy Bank initiative, which provided books, craft materials, and toys delivered at Christmas. Additionally. parents received self-care sets generously donated by Ihe Great Lever Rotary Club, supporting the wellbeing of the whole family during this season. We have supported over 500 families during our Stay. Play and Leam sessions delivered in the Family Hub's throughout Bolton. We have dlstrSbuted 40 Perinatal Self Care kit5 via Baby Basics to support vulnerable families. We have also dlstnbuted another 40 to Families attending our baby group. 250 Familles have accessed hot drinks and snacks when they have attended sessions. Flnanclal revlew Reserves policy The Board of Trustees review Ihe Reserves of Ihe charity in light of the main risks lo the organisation. In the current economic climate funding was scarce and the Board had to make a difficult decision to instigate slaff redundancies in accordance with Legislation. Their prudent govemance resulted in securing funding to reomploy experienced staff on reduced hours; lo continue to deliver a reduced service with a view to increasing capacity by recruiting additional volunteers. The totsl reseNes held at the end of the year are £158,394. Inveslmenl pollcy Considering the current challenging financial climate most of the charity's funds are to be spent in the short term and a pnjdent amount to maintain a healthy cash flow. In-line with our Risk & Mitigation Policy the Trustees meet regularly to assess the cash flow and the future needs of Ihe charity. Structure, governance and management The charity is constituted under a Trusl Deed dated 301) April 2001 and is a reglstered charity no. 1098191. The Trust Is non-profit making and is governed by a Management Committee. Its Trustees are volunteers. The trustees who served during the year and up to the date of signature of the financial statements were: MrsA Dodd Mrs J Stanford Mrs J Southem Mr J Bagnall Mrs M Gilbert
BOLTON TOY LIBRARY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Recnjitment and 8ppoinlment of Irustees The trustees are appoinled by the members of the organlsation at the Annual General Meeting and the trustees have the power under the govemlng documents to copl Indlvlduals who supporl the objects of Ihe organlsation lo fill vacancies on the Board of Managemenl. As part of their induction, new trustees are provided wilh Information aboul the charity, Ihe management structure, its history and working practices. In addition. they are also provided with extracts of the Trust Deed plus inforrnalion from the Charity Commission warding the dulles and responsibllllles of Irustees. The trustees, report was approved by Ihe Board of Trustees. Trustee Dale. ....23../.a.i.J?.Q).........
BOLTON TOY LIBRARY STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Irustees are responsible for preparing Ihe Truslees, 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 Irustees to prepare financial statements for each financial year which give a Irue 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 year. In preparing these financial statements, the trustees are required lo= select suitsble accounting policies and then apply them consistently: observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accounting slandards have been followed. subject to any material departures disdosed and explained in the financial stalements; and prepare the financial statements on the going concem basis unless it is inappropn'ate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that 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 Charity (Accounts and Reports) Regulations 2008 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.
BOLTON TOY LIBRARY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOLTON TOY LIBRARY I report lo the Irustees on rny examlnation of the financial stalements of Bolton Toy Ubrary (the charity) for the year ended 31 March 2025. Responslbllltles and basls of report As the trustees of Ihe charity you are responsible for the preparation of the financial statements In accordance with the requirernents of Ihe Charities Act 2011. I report In respect of my examination of Ihe charity's finandal statements carried out under seclion 145 of the Charilies Act 2011. In carrying out my examination I have followed the Dlrections given by the Charity Commlsslon under sedion 145(5)(b) of the Charities Act 2011. Independent examlnerfs statement I have completed my examination. I confirm thal no matters have come to my attention In connection with the examination giving me cause to believe Ihat in any material respect: accounling records were not kept in respect of the charity as required by section 130 of the Charities Act 2011. the financial slatements do not accord with those records: or the financial slalements do nol compty with the applicable requirements conceming the fomi and content of financial staternents set out in the charits (Accounts and Reports) Regulations 2008 other than any requirement that Ihe financial stalemenls 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 thls report in order to enable a proper understanding of the financial statements to be reached. Andrew Newton ICAEW DonnellyBentloy Ltd Hazlemere 70 Chorley New Road Bolton Lancashlre BL14BY Date: ... ..a%../,Q.If.202b
BOLTON TOY LIBRARY BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Foxed assets "Tangible assets 12 263 Current assets Stocks Debtors Cash at bank and In hand 13 14 28,000 2,500 133,777 27,666 1,000 100.684 164,277 129.350 Creditors: amounts falllng due withln one year .15 (5.883) (1.541) Net current assets 158,394 127.809 Total assets less current Ilabllities 158.394 128,072 The funds of the charity Restricted income funds Unrestricted funds 17 18 34.610 123,784 19.873 108,199 158,394 128,072 The financlal statements were approved by the trustees on 2.S.lo.I Trustee
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charity Inforniatlon Bolton Toy Library is an unincorporaled charity In England and Wales. The princlpal address Is Harvey Start Well Centre, Bolton, BL3 6HU. 1.1 Basls of preparatlon The financial statements have been prepared in accordance with Ihe charitys goveming document, the Charities Act 2011, FRS 102 Yhe Financial Reportlng Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounling and Reporting by Charities: Stslement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in Ihe UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102. The charity has laken advantage of the provisions in Ihe SORP for charilies not to prepare a statement of cash flows. The financial statements are prepared in sterling, which is Ihe functional currency of the charity. Monetary amounts In these financial stalements are rounded to the nearest £. The financial ststements have been prepared under the historical cost convention. The principal accounting policles adopted are set out below. 1.2 Charltable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set oul in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be malntained by Ihe charity. 1.3 Income Income is recognised when the charity is legally entitled to il after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donatlons are recognlsed on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditlons require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Incorne includes grants In respect of revenue and capital items. 1.4 Expendlture Expenditure Is recognised once there Is a legal or constructive obligation to transfer economlc benefit to a third party, It Is probable that a transfer of economlc benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure Is classified by actlvity. The costs of each activity are made up of the total of direct costs and shared costs. including support costs involved Sn undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis conslstent wlth the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on th8 Portion of the asset's use.
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) Govemance costs include those incurred in the governance of the charity 8nd its assets and are primarily associated with constilu(ional and slatutory requirements. All costs are allocated between the expenditure categories on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis. 1.5 Tanglble fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depredatlon Is recognised so as to write off the cost or valuation of assets less their resldual values over thelr useful lives on the following bases: Computers Motor vehicles 250/0 Straighl line 25°/o Straight line The gain or loss arising on the disposal of an asset Is determined as the difference between the sale proceeds and the carrylng valu8 of the asset. and is recognised in the statement of financial activities. Individual items ol equipment with a purchase price of £1000 or less are written off when the asset is acquired. 1.6 Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. The net realisable value of stock is based on the service potential provided by the item of stock. 1.7 Cash and cash equlvalents Cash and cash equivalenls include cash in hand, deposits held at call with banks. other short-temi liquid Investments wilh original malurities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.8 Taxatlon No provision has been made for taxation as exemption from taxation is being granted by the Inland Revenue under the provisions of Section 505 of the Income and Corporation Taxes Act 1988. 1.9 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Temination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide temiination benefits. 1.10 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.11 Debtors and credltors receivable I payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. 10-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (Contlnued) 1.12 VAT accounting The Charity is not liable to be registered for VAT. lffecoverable VAT on expendlture Is not analysed separately but attributed to the category of expendilure on which it is incurred. Income from donatlons and legacles Unrestrlcted Restricted funds funds 2025 2025 Total Unrestrlcted Restricted, funds funds 2024 2024 Total 2025 2024 Donatfjons and gifts Grants Membership fees 3,725 3,725 160,704 1,145 160.704 10,008 16 128,769 138,777 16 1,145 4,870 160,704 165.574 10,024 128,769 138,793 Grants Grants Government grants 152,264 8,440 152,264 8,440 1,146 8.862 127.329 1,440 128,475 10.302 160,704 160,704 10,008 128,769 138,777 Income from Investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 1,512 1,119 Other Income Unrestrlcted Unrestrlcted funds funds 2025 2024 Net gain on disposal of tangible fixed assets 1.900 11
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on ralslng funds Unrestricted Restricted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Dlrect costs Opening stock Purchases Closing stock 27,666 27,666 1,377 (28.000) 27,666 27,666 1,319 (27,666) 1,377 (334) 1,319 (27,666) (27,666) 1,043 1,043 1,319 1,319 Expendlture on charitable actlvltles Other operating charges 2025 Other operating charges 2024 Other operatlng charges Depreciation and impairment 263 263 Share of support and governance costs (see note 7) Support Govemance 133,808 1,650 129,577 900 135,721 130,740 Analysls by fund Unreslricted funds Restricted funds 8,232 127,489 18,364 112,376 135,721 130.740 12-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to actlvltles 2025 2024 Staff costs Rent Insurance Telephone Printlng and statlonery Advertising General running expenses Molor and travel expenses Repalrs and renewals Computer related expenses Govemance costs 117,895 4,000 1,155 712 1,526 108,825 12,600 1,084 320 470 614 4,154 1,510 3,878 2,083 918 1,641 1,650 900 135,458 130,477 Analysed between: Other operatlng charges 135,458 130,477 Net movement In funds 2025 2024 The net movement in funds Is stated after charglngl{creditlng): Fees payable for the independent examination of Ihe charitvs financial statements Depreciation of owned tangible fixed assets Lossl(profit) on disposal of tangible fixed assets 1,650 263 900 263 (1,900) Trustees None of the trustees received any remuneration or had expenses reimbursed by the charity during the year. (2024 £nil). 10 Employees The average monthly number of employees during the year was: 2025 Number 2024 Number 13-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees (Contlnued) Employment costs 2025 2024 Wages and salaries sw.al security costs Oiher penslon costs 111.583 3,946 2.366 102,938 3,549 2.338 117.895 108,825 There were no employees whose annual remuneration was more than £60,000. 11 Taxation The charity is exempt from taxation on its actsvits'es because all its income is applied for charitable purposes. 12 Tangèble fixed assets Comput•rn Motor v•hlcl•s Total Cost At 1 Apnl 2024 1,052 14,982 16.034 At 31 March 2025 1,052 14,982 Depreclation and Impaimient At 1 Apnl 2024 Depreaation charged in the year 789 263 14,982 15,771 263 At 31 March 2025 1,052 14,982 16,034 Carrylng amount At 31 March 2024 263 263 13 Stocks 2025 2024 Stock of toys and play equipment 28,000 27,666 14-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Debtors 2025 2024 Amounts falllng due withln one year: Other debtors Prepayments and accrued income 1,500 1,000 1.000 2,500 1,000 15 Credltors: amounts falllng due wlthln one year 2025 2024 Other taxation and social security Olher creditors Accruals and deferred income 4,053 421 1,409 504 1,037 5,883 1,541 16 Retlrement benefit schemes 2025 2024 Defined contributlon schemes Charge to profit or loss in respect of defined contribution schemes 2,366 2,338 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 15-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subjecl to specific conditions by donors as to how they may be used. At 1 Aprll 2024 Incomlng resources Resources expended Transfers At 31 March 2025 Emotional Health & Wellbeing - Bolton Together Outreach Services in 5 Stsrt Well Centres Bolton Fund Early Years Bolton Together Start Well Expansion Perinatsl 0-2 Mental Health Project Bolton Together Start Well Expansion in 2 Centres Bolton Together Start Well Expansion Parent and Carer Engagement Projecl Perinatal Digital Community Indusion Equilibrium Foundation 18 Month Assessment Support Co-Facllitation Diddy Decider Skills Wam Spaces Ironmongers - Stay and Play SEND Sensory Support Perinatal Support- Uplift Payment Bupa Foundation Fund 63 37.000 (29.200) (7.136) 727 459 4,410 32,500 4.000 (28,795) (2.750) (4,000) 1,414 4,410 1,200 10.597 (9,843) (44) 1,910 1,342 16,000 (16,833) (509) 2.107 14.088 17.800 3.250 (11.405) (16,100) (3,250) (9.000) (1,296) (1,700) 3,494 9.000 2.000 2,000 800 2.440 5.500 14,400 (800) (2,785) (215) (43) 1,029 5.285 14,357 329 329 263 {263) 19.873 160,704 (128,532) (17,435) 34,610 16-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds (Continued) Previous year: At 1 Aprll 2023 Incomlng Resources resources expended Transfers At 31 March 2024 Bolton Fund Early Years BUPA Foundation Fund Perinatal 0-2 Bolton Cllnical Commlssloning Team Emotional Health & Wellbeing - Bolton Together Amold Clarke The Skelton Charity Wami Spaces Bolton Together Start Well Expanslon Parent & Carer Engagement Project Cost of Llving Crfsls Greater Manchester Equilibrium Foundation Bolton Together Start Well Expansion in 2 Centrres Outreach Services in 5 Start Well Centres Bolton Together Expanslon Perinatal 0-2 Mental Health Project 3,833 526 (12,923) (263) 4,410 263 17,800 (16,100) (1,700) 27,750 (30,000) (102) (1,063) (411) (5,250) (4) 63 106 1,063 1,440 1,029 10,566 (7,209) (1,250) 2,107 5,000 (5,000) 9.000 9,000 9,750 (7,008) {1,400) 1,342 150 32,500 (29,416) (2,775) 459 5,400 (4,200) 1,200 17,178 128,769 (113.695) (12,379) 19,873 18 Unrestrlcted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted fvnds by the trustees for specific purposés. At 1 Aprfl 2024 Incoming resources Resources expended Transfers At 31 March 2025 General funds 108,199 6,382 (8,232) 17,435 123,784 Previous year: At 1 Aprll 2023 Incomlng Resources resources expended Transfers At 31 March 2024 101,141 13,043 (18,364) 12,379 108,199 17-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Analysls of movements In funds In year NHS ICB- Via Bolton Together- Emotional Health and Wellbeing supporL This £37,000 grant funded staffing costs and seNlce charges to dellver emotional wellbeing support to 350 children aged 2-8 across Bolton who have 8xperienced bereavement, parental separation, exposure to domestic violence, and other complex circumstances. - BMBC Start Well- Vla Bolton Together- Stay & Play in 5 centres. A total grant of £32,500, funds outreach services lor disadvantaged children aged O-5 across five Start Well CentreslFamily Hubs. The funding covers staffing costs, service charges, and resourceslconsumables, and supports delivery of 'Stay, Play & Leam, drop-in sessions. These sessions aim to reduce social isolation and promote children's physical and emotional development by enabling families to play together and access appropriate support. - BMBC- Famlly Tlme A grant of £4,000 supported familles accessing the Famlly fime servlce. The funding enables families to use our therapeutic multi-sensory room and well-resourced playroom, providing a safe and nurturlng environment where children can engage posltively with thelr parents during contact visits. BMBC Famlly Hub- Vla Bolton Together- Perinatal Mental Health Support A grant of £13,530 was received to deliver a project supporting parents experiencing low-level mental health difficulties following the blrth of their baby. This includes a permanent uplift payment which was awarded to enable the project to expand its reach and support a greater number of parents. The funding cover staffing costs to hold groups and support parents during 1-1 sessions. BMBC Farnlly Hub- Vla Bolton Together- Stay & Play In 3 Centres A grant of £14,499.84 was awarded to deliver Stay, Play and Leam sessions across three Family Hub buildlngs. While the original funding supported delivery in two centres, we were subsequently asked to extend provlslon to a thlrd location In order to expand our reach and support more families. BMBC Family Hub- Wia Bolton Together- Parenucarer Engagement A grant of £14,088 was awarded to establish a Parenucarer Panel to help inform Bolton Council's decision- making on Ihe development of Family Hubs across Bolton. The funding also supports the collection of feedback from 350 parents and carers through questionnaires. providing valuable insight into the needs and priorities of local families. NHS ICB- Vla Bolton Together- Perlnatal Support This grant of £17,800 covered staffing costs and service charges to deliver peer-to-peer drop-in sessions, providing opportunities for new parents to meet, gain support, and aCsS toys and resources for home loan. The funding also supported stock purchases and the provision of free self-care kits for distribution to new mums and dads. BMBC- Dlgital Incluslon This grant of £3,250 was awarded to purchase digital equipment to support parents in developing digital skills. It also funded mobile phones with SIM cards to ensure families in need had reliable access to communication and online resources. - Equallbrlum- Dlverslty Worker This grant of £9,000 funded the salary of a part-time Diversity Worker, fluent in multiple languages. to engage and support families who face language barriers to accessing services. - BMBC _ 181h Month Assessment Support Thls £2000 grant was to support families identified as being in need during the 18 Month development check that had recently been launched in Bolton. 18-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Analysls of movements In funds In year (contlnued) - BMBC- Wami Spaces Thls grant of £2,440 funded the openlng of a wami space for famlll8S Struggllng to stay wami durlng the wlnter. Th8 fundlng enabled us to offer play sesslons, along wlth snacks and hot drinks, providlng a welcomlng and supportive envlronment for famllles In need. - Amscreen- Donatlon A donation of £250 from Amscreen Ltd, to purchase resources lor our families. Laltex - Donatlon A donation of £1000 from Amscreen Ltd. to purchase resources for our families. - Wells Electrlcal Ltd- Donatlon A donation of £300 from Amscreen Lld. to purchase resources for our famllles. NHS ICB- Vla Bolton Together- Dlddy Declder Skllls This grant of £800 funded Ihe co-facilitation of a six-week Diddy Decider skills programme, supporting children aged >7 in developing emotional health and wellbeing. - Ironmongers- Stay and Play To provlde 1 stay and play sesslon per week for 1 year. The grant covers staff costs. - Bolton's Fund- SEND Sensory Support This grant of £14,400 supported children with SEND by providing access to specialist resources. our sensory room, and a weekly group session to promote development and engagement. 21 Analysls of net assets between funds Unrestrlcted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025: Current assetsl{Ilabilities) 123.784 34.610 158,394 123,784 34,610 158,394 Unrestrlcted funds 2024 Restrlcted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl{liabilities) 263 19.610 263 127,809 108,199 108,199 19.873 128,072 19-
BOLTON TOY LIBRARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Related party transactions There were no disclosable related party Iransactions during the year (2024 - none).
BOLTON TOY LIBRARY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BOLTON TOY LIBRARY I report io the truslees on my exaMInat of the finanrial stements of Bomon Toy tibrary Ilhe tharity} lor the year ended 31 Maith 2025. R•sptsn$lblllil•$ and bas15 of r•port As the trustees of the charity you arè reswjsible for th¢ preparntion of finanLyal slalements In a1rdance wth the requiremènts olthe Chaiitses A¢t 2011. I report in respect ol my exaTrNnation of Ihe tharity's ffinaryial statefnents carried out under se¢tion 145 of the Charitses Act 2011. In ¢arrying out my examinalicffj I have follmd the Diredhjns given by the Charity Commission under SeOn 14515)Ibl ol ihe CharitiesAd 2011. Independent •xamln•rf• •tstem•nt I have comF4eled my examination. I lfim) that no mattefs have c4Mne lo my attèntK>n In cOnd10n with the examinatKJn giving me cause lo believe that in any malerial respect.. ac£gJunling record5 were nol kepl in iesped of the tharity as requ¥ed by s¢dhJn 130 ofthe CharitiesAct 2011. the financial slalements do ntsl a¢cord wilh those recldS., or the financi slalemenls do not comply with th• applKable requirements ¢onceming the Yorn and content of finanual slatements sel ¢xrt in the Charits (Acwjnls and Reporis} Regulabons 2008 other than any requirement Ihal the financial slalemenls give a Iwe arKt fair vith¥, whi(th is not a matler ¢onsidere¢J as part of an independent examinab"on. I have no CLJncems and have ar$5 no tsthef matters in connedw)n wilh tho examinath)n lo whth atteniitin should be drawn in Ihls rewt in order lo enable a proper understsndirfj of the financial slalemen15 to be feathed. Andr¢w Newton ICAEW DonnellyBenU•y Ltd Haemre 70 Chortey New Road Bojlon Lancashire BL14BY Date.. ... ..£s..1.o.Ir..202b