2025-03-31-accounts - Play Away (Eshton Grange)

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

Charity registration number 1105377 (England and Wales) Company registration number 05098573

PLAY AWAY (ESHTON GRANGE)

COMPANY LIMITED BY GUARANTEE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Ms L Moores Mr B Moores Mr S Grayson Play Away (Eshton Grange) Centre Manager Mr M A Hughes Charity number 1105377 Company number 05098573 Registered office Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ Independent examiner Anita C Mason BA(Hons) BFP FCA Mitchell Charlesworth Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ Bankers Virgin Money 73 North Street Keighley West Yorkshire BD21 3SD

Bankers

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE CONTENTS

	Page
Trustees' report	1 - 2
Statement of trustees' responsibilities	3
Independent examiner's report	4
Statement of financial activities	5 - 6
Balance sheet	7
Notes to the financial statements	8 - 17

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the 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 memorandum and articles of association, the Companies Act 2006 and "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) (effective 1 January 2019)".

Objectives and activities

The objects of the charity are to provide or assist in the provision of facilities for recreation or other leisure time occupation for the benefit of those who by reason of their youth, infirmity or disablement, poverty or social and economic circumstances have a need of such facilities in particular through the provision of holidays for such persons and the provision of community recreational facilities for local children and subject thereto for such other charitable purposes as the trustees shall in their absolute discretion determine.

Our Georgian style Grade II listed building (built in 1756) has been extensively refurbished to accommodate groups of up to 35, in 4 Dormitories. The Centre is open all year and stands in 12 acres of land within the Yorkshire Dales National Park. Full details can be found on our website www.playaway-centre.co.uk.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

This year has once again been our busiest period on record.

We have had a local school, Brooklands, a special needs school, undertake a residency on our site. They will be residing here for a full two terms whilst their school undergoes building work.

This year we have had a good staff quota, and their dedication has helped make it such a memorable year, particularly for the number of groups we have been able to facilitate.

We have built a new camp shelter and redesigned our top camp field incorporating wood storage and hammock facilities. We have also refloored and rebuilt the bottom camp field. This is to incorporate our growing use of the camp facilities.

Financial review

Income for the year to 31 March 2025 amounted to £293,014 (2024: £226,862) from which expenses of £334,476 (2024: £305,739) were expended leaving a deficit for the year of £41,462 (2024: deficit of £78,877).

The unrestricted fund balance at the end of the year was £419,731 (£459,963 in 2024) and of this £70,000 was designated funds. The designated fund is to cover staff redundancies and other closure costs in the event of reduced funding. Restricted funds were £nil at the year end.

Reserves policy

It is the policy of the charity that unrestricted free reserves which exclude fixed assets and anything designated for a specific use should be maintained at a level equivalent to between three and six months' expenditure. The Trustees cconsider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

Risk policy

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to manage exposure to the major risks.

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

The charity is a company limited by guarantee. The company was incorporated on 8 April 2004 and on 5 April 2005 the net assets of the charity "Play Away" (an unincorporated charitable trust) were transferred to the company. The company's registered number is 05098573.

The Trustees, who are also the directors for the purpose of company law, and who served during the year were:

Ms L Moores Mr B Moores Mr S Grayson Play Away (Eshton Grange)

None of the Trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute an amount not exceeding £1 in the event of a shortfall on winding up, whilst, or within one year of ceasing to be a member.

The Board of Trustees is responsible for the overall governance of the Charity. Trustees are either elected or coopted and there is a minimum of 3. Trustees must be a member of the Charity.

Small company provisions

The report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The trustees' report was approved by the Board of Trustees.

Ms L Moores

Trustee Dated: 9 December 2025

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees, who are also the directors of Play Away (Eshton Grange) for the purpose of company law, 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).

Company law requires the Trustees to prepare financial statements for each financial 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, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

select suitable 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 UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping adequate 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PLAY AWAY (ESHTON GRANGE)

I report to the Trustees on my examination of the financial statements of Play Away (Eshton Grange) (the charity) for the year ended 31 March 2025.

This report is made solely to the charity's trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no 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 386 of the Companies Act 2006.
2 the financial statements do not accord with those records; or
3 the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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 financial statements to be reached.

Anita Mason BA (Hons) BFP FCA Mitchell Charlesworth

Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ

Dated: 16 December 2025

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year

			Unrestricted	Restricted	Total	Total
			funds	funds
			2025	2025	2025	2024
		Notes	£	£	£	£
Income from:
Donations and legacies		3	236,899	200	237,099	171,316
Charitable activities		4	52,267	-	52,267	51,908
Investments		5	3,648	-	3,648	3,638

Total income			292,814	200	293,014	226,862

Expenditure on:
Charitable activities		6	332,034	1,430	333,464	305,739
Other		8	1,012	-	1,012	-

Total expenditure			333,046	1,430	334,476	305,739
Net movement in funds			(40,232)	(1,230)	(41,462)	(78,877)
Reconciliation of funds
Fund balances	at 1 April 2024		459,963	1,230	461,193	540,070

Fund balances at 31 March 2025			419,731	-	419,731	461,193

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year

			Unrestricted	Restricted	Total
			funds	funds
			2024	2024	2024
		Notes	£	£	£
Income from:
Donations and legacies		3	170,216	1,100	171,316
Charitable activities		4	51,908	-	51,908
Investments		5	3,638	-	3,638

Total income			225,762	1,100	226,862

Expenditure on:
Charitable activities		6	305,739	-	305,739

Total expenditure			305,739	-	305,739

Net movement in funds			(79,977)	1,100	(78,877)
Reconciliation of funds
Fund balances	at 1 April 2023		539,940	130	540,070

Fund balances at 31 March 2024			459,963	1,230	461,193

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE BALANCE SHEET

AS AT 31 MARCH 2025


	Notes	£	£	£	£
Fixed assets
Tangible assets	11		338,058		390,461
Current assets
Debtors	13	11,663		6,157
Cash at bank and in hand		91,383		74,765

		103,046		80,922
Liabilities
Creditors: amounts falling due within one
year	14	(21,373)		(10,190)

Net current assets			81,673		70,732

Total net assets			419,731		461,193
The funds of the charity
Restricted funds	15		-		1,230
Unrestricted funds
Designated funds	16	70,000		70,000
General unrestricted funds		349,731		389,963

			419,731		459,963

Total charity funds			419,731		461,193

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The Trustees/Directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 9 December 2025

Mr S Grayson Trustee

Company Registration No. 05098573

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Play Away (Eshton Grange) is a private company limited by guarantee incorporated in England and Wales. The registered office is Suites C,D,E, & F, 14th Floor The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The Charity has taken advantage of the provisions of the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

1.2 Going concern

At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific conditions imposed by donors or which have been raised by the charity for particular purposes. The purposes and uses of the restricted funds are set out in the notes to the accounts.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in 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 consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure reflects all amounts paid and accrued during the year. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. All costs are allocated between the expenditure categories of the Statement of Financial Activities (SOFA) on a basis designed to reflect the use of the resource.

Charitable expenditure

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These represent costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

All assets costing more than £1,000 are capitalised at cost.

Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, as follows:

Freehold land and buildings	- 4% and 20% on a straight line basis
Plant and machinery	- 25% on a reducing balance basis
Fixtures, fittings & equipment	- 25% on a reducing balance basis
Motor vehicles	- 25% on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12 Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Recovery is made of tax deducted from qualifying income and from receipts under Gift Aid.

The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

10 -

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. There are no critical accounting estimates or judgments made in preparing these financial statements.

3 Donations and legacies

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2025	2025	2025	2024	2024	2024
	£	£	£	£	£	£
Donations and gifts	236,899	200	237,099	170,216	1,100	171,316

4 Charitable activities

Educational, recreation facility holidays	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Income from charitable activities	52,267	51,908

5 Investments

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Interest receivable	3,648	3,638

11 -

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Charitable activities

Educational, recreation facility holidays	2025	2024
	£	£
Staff costs	179,922	168,202
Premises costs	60,960	49,648
Office costs	7,856	5,873
Training	1,575	1,298
Motor expenses	2,102	1,249
Animal farm	5,094	5,455

	257,509	231,725
Share of support costs (see note 7)	67,159	65,446
Share of governance costs (see note 7)	8,796	8,568

	333,464	305,739
Analysis by fund
Unrestricted funds	332,034
Restricted funds	1,430

	333,464

For the year ended 31 March 2024

Analysis by fund
Unrestricted funds	305,739

7 Support costs

Support costs
	Support		Governance		2025	Support		Governance		2024
		costs		costs			costs		costs
		£		£	£		£		£	£
Staff costs		9,415		-	9,415		9,079		-	9,079
Depreciation		57,744		-	57,744		56,367		-	56,367
Independent examination
fees		-		1,715	1,715		-		1,675	1,675
Accountancy		-		5,929	5,929		-		5,741	5,741
Legal and professional		-		1,152	1,152		-		1,152	1,152

		67,159		8,796	75,955		65,446		8,568	74,014
Analysed between
Charitable activities		67,159		8,796	75,955		65,446		8,568	74,014

Support and governance costs are recharged to 'Educational, recreation facility holidays' charitable activity.

12 -

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8 Other expenditure

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Net loss on disposal of tangible fixed assets	1,012	-

9 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year, and none was reimbursed any travelling expenses during the year (2024: None).

10 Employees

Number of employees

The average monthly number of employees during the year was:

Number of employees The average monthly number of employees during the year was:
	2025		2024
	Number	Number
Management	1		1
Support staff	1		1
Other staff	8		12

	10		14
Employment costs	2025		2024
	£		£
Wages and salaries	181,981		169,172
Social security costs	7,356		8,039
Other pension costs	-		70

	189,337		177,281

There were no employees whose annual remuneration was £60,000 or more (2024: none).

13 -

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11	Tangible fixed assets
	Freehold land		Plant and	Fixtures,	Motor vehicles		Total
	and buildings		machinery	fittings &
				equipment
		£	£	£		£	£
	Cost
	At 1 April 2024	1,300,656	36,309	58,771		18,700	1,414,436
	Additions	2,378	-	3,975		-	6,353
	Disposals	-	(21,325)	(21,905)		-	(43,230)

	At 31 March 2025	1,303,034	14,984	40,841		18,700	1,377,559

	Depreciation
	At 1 April 2024	936,164	24,868	56,989		5,954	1,023,975
	Depreciation charged in the year	49,699	2,607	763		4,675	57,744
	Eliminated in respect of disposals	-	(20,313)	(21,905)		-	(42,218)

	At 31 March 2025	985,863	7,162	35,847		10,629	1,039,501

	Carrying amount
	At 31 March 2025	317,171	7,822	4,994		8,071	338,058
	At 31 March 2024	364,492	11,441	1,782		12,746	390,461
12	Financial instruments
						2025	2024
						£	£
	Carrying amount of financial assets
	Debt instruments measured at amortised cost					100,244	77,765
	Carrying amount of financial liabilities
	Measured at amortised cost					9,500	7,250
13	Debtors
						2025	2024
	Amounts falling due within one year:					£	£
	Other debtors					8,861	3,000
	Prepayments and accrued income					2,802	3,157

						11,663	6,157

14 -

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

14 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
	2025	2024
	£	£
Other taxation and social security	11,873	2,940
Other creditors	1,162	478
Accruals and deferred income	8,338	6,772

	21,373	10,190

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

	At	1 April	Income	Income	Expenditure	Expenditure	At 31 March	At 31 March
		2024						2025
		£		£		£		£
Sound equipment/defibrillator		130		-		(130)		-
Sports and sound equipment		100		-		(100)		-
Camping shelter & equipment		1,000		200		(1,200)		-

		1,230		200		(1,430)		-
Previous year:	At	1 April	Income		Expenditure		At 31 March
		2023						2024
		£		£		£		£
Sound equipment/defibrillator		130		-		-		130
Sports and sound equipment		-		100		-		100
Camping shelter		-		1,000		-		1,000

		130		1,100		-		1,230

Restricted donations made during the year were for specific equipment/work.

15 -

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Unrestricted 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 funds by the trustees for specific purposes.

	At 1 April	At 1 April	Income	Expenditure	Expenditure	At 31 March	At 31 March
		2024					2025
		£	£		£		£
Contingency fund		70,000	-		-		70,000
General funds		389,963	292,814	(333,046)			349,731

		459,963	292,814	(333,046)			419,731
Previous year:	At 1 April		Income	Expenditure		At 31 March
		2023					2024
		£	£		£		£
Contingency fund		70,000	-		-		70,000
General funds		469,940	225,762	(305,739)			389,963

		539,940	225,762	(305,739)			459,963

The trustees have set aside a contingency fund to cover staff salaries and redundancy costs in the event of reduced income in the future.

17 Analysis of net assets between funds

	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	2025	2025	2025	2024	2024	2024
	£	£	£	£	£	£
Fund balances at
31 March 2025
are represented
by:
Tangible assets	338,058	-	338,058	390,461	-	390,461
Current assets/(liabilities)	81,673	-	81,673	69,502	1,230	70,732

	419,731	-	419,731	459,963	1,230	461,193

16 -

PLAY AWAY (ESHTON GRANGE) COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

	2025	2024
	£	£
Aggregate remuneration	63,270	61,450

Key management remuneration includes employers national insurance and unused holiday pay.

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Trustees donated £153,445 (2024: £100,000) to the charity during the year.

There were no other related party transactions during the year.

19 Company limited by guarantee

Play Away (Eshton Grange) is incorporated under the Companies Act as a company limited by guarantee. The liability of the members is limited to £1.

17 -