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-tO￿ne 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 Parent￿CarerS 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.
s￿ned.
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-tO￿ne 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)- C￿faCilitatIon 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 co￿pl 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 charit￿s (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 aC￿sS 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 st*ements 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 a￿1rdance 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 Se￿On 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 cOn￿d10n 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 rec￿ldS., or
the financi￿ slalemenls do not comply with th• applKable requirements ¢onceming the Yorn and content of
finanual slatements sel ¢xrt in the Charit*s (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
Ha￿em￿re
70 Chortey New Road
Bojlon
Lancashire
BL14BY
Date.. ...
..£s..1.o.Ir..202b