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2021-03-31-accounts

Company number: 4191336

Charity Number: 1110615

Marble Hill Playcentres

Trustees’ report and financial statements For the year ended 31 March 2021

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Marble Hill Playcentres Reference and administration information

Company number 4191336 Charity number 1110615 Registered office and operational address Marble Hill Park, Richmond Road, Twickenham, Middlesex, TW1 2NL

Trustees

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Charles Hamilton Chair) Stephen Cooper Treasurer Monica Natarelli Secretary (resigned 28/10/2021) Timothy Cooke (resigned 15/05/2020) Kirsty Craik (resigned 15/05/2020) Julia Harness (resigned 08/09/2020) Robert Ivens Lance Lathino (appointed 13/11/2020), resigned 14/07/2021 Derek Pratley (resigned 27/10/2021) Siobhain Schofield (appointed 31/08/2021) Julie Smith Gozde Gozeten Turney

There were no trustees who held title to property belonging to the charity during the reporting period or at the date of approval.

Key management personnel

The trustees constitute the key management personnel.

Bankers

NatWest, 25 King Street, Twickenham, Middlesex, TW1 3SU Barclays Bank PLC, 210 High St, Hounslow TW3 1DL

Independent examiner

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

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Marble Hill Playcentres Trustees’ annual report for the year ended 31 March 2021

1. STRUCTURE, MANAGEMENT AND GOVERNANCE

Nature of entity and governing document

Marble Hill Playcentres (“MHP”) is a charitable company which seeks to operate for the Public Benefit. It is limited by guarantee, incorporated 30 March 2001 and registered as a charity on 27 July 2005. The company was established under a Memorandum which established the objects and powers of the company and is governed under its Articles of Association. In the event of the company being unable to meet its liabilities, members are required to contribute an amount not exceeding £1.00.

Each year MHP holds an Annual General Meeting where members elect the Council of Management. Members of the Council of Management (generally known as the Management Committee) are also referred to as directors for the purposes of company law and as trustees for the purposes of charity law. There must be at least three members of the Management Committee.

The time and place of the Annual General Meeting are decided by the Management Committee.

Organisational Structure

The Management Committee may elect a chairperson of its meetings and determine the period for which he or she is to hold office. The Management Committee may delegate any of its powers to Committees consisting of such majority of members of its body as they think fit. The Management Committee may meet and adjourn as it thinks proper. The quorum necessary for the transaction of the business of the Management Committee may be fixed by the Committee itself, and unless so fixed, shall be three or one­third of the number of the members for the time being whichever shall be the greater number.

The trustees form the management committee and are responsible for the charity’s strategic planning and decision making, setting budgets and monitoring and controlling its financial performance.

The trustees are involved as necessary in the day­to­day management of the charity’s activities, but also delegate that management to the operational manager as appropriate. The operational day­to­ day management is delegated to a sub­contracted Playcentre Manager.

Recruitment and Appointment of Trustees

MHP recruit new members through word of mouth, networking, local advertising and volunteer fairs where MHP’s vision statement and an explanation of the duties and responsibilities of trustees are set out. The Trustees oversee the management of an open, inclusive and efficient recruitment and selection process and ensure that all new and potential Trustees have access to the Charity Commission’s publication, Responsibilities of Charity Trustees (CC3) , and that they have read and understood the contents. All Trustees are briefed and are aware of the legal rules on eligibility to serve as a trustee, bearing in mind that it is a criminal offence to serve as a trustee if disqualified from doing so.

Induction of Trustees

MHP provides trustees with an induction document which includes the Memorandum and Articles of Association, an annual report including the accounts and a copy of the minutes from the latest MHP Management Committee meeting.

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Marble Hill Playcentres

Trustees’ annual report for the year ended 31 March 2021

Risk Management

MHP understand the importance of ensuring that systems are in place for checking that MHP is a safe and secure place for children, staff and other visitors. All staff, volunteers and Committee members undertake a DBS check. Our risk assessment procedures are part of a continuous process to prevent any dangerous incident taking place. They are the responsibility of all staff as part of their daily duties.

In accordance with our duties under the Management of Health and Safety at Work Regulations 1999, MHP is required to undertake regular risk assessments and take any necessary action arising from these according to provisions set out in the Health and Safety policy and elsewhere.

The Manager is responsible for making sure that risk assessments are completed, logged and effectively monitored. Reviews are conducted when there is any change to equipment or resources, any change to the MHP’s premises, or where necessitated by the particular needs of a child or other visitor.

The Manager is further responsible for conducting any necessary reviews or making changes to the MHP’s policies or procedures in the light of any potential risks that they or other members of staff discover.

A visual inspection of both the equipment and the entire premises – both indoor and outdoor – are carried out daily. In addition, weekly structural checks are undertaken on the Adventure Playground. Ordinarily such checks are carried out by a designated member of staff on arrival at the Adventure Playground and One O’clock Club and are completed before any children arrive.

Membership of other organisations

MHP is an associate member of London Play.

Related parties and transactions

Information concerning related party transactions can be found in note 11 to the accounts.

2. OBJECTS, AIMS AND ACTIVITIES

Marble Hill Playcentres was established in 1975 as a place for children and families from the local community and beyond to come together to play. From its time as a council run facility to now an established member of the local voluntary sector, Marble Hill Playcentres has remained a vital part of the lives of thousands of children each year.

At Marble Hill Playcentres our goal is to provide excellent quality play opportunities for children and young people of all ages and abilities in a safe and stimulating environment, enabling them to develop and thrive. Our traditional view of play continues to take pride of place in our core offer. We encourage adventure and exploration, promote opportunities to take risks, and form the essential skills learnt throughout childhood.

It remains our intention to provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, disability or social circumstances, with the object of improving their conditions of life.

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Marble Hill Playcentres Trustees’ annual report for the year ended 31 March 2021

How our activities deliver Public Benefit

The charity provides recreational facilities at either low cost or free of charge to children and young people from Twickenham and the surrounding areas. This allows for children and young people to meet and interact with other children and to play in a free and safe environment under the sympathetic supervision of experienced and well­trained staff.

The charity’s main activities

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

Marble Hill Playcentres operates a fully supervised open access adventure playground for children aged 5­15 years and a family drop­in centre for children aged 0­5 from April­ September, as well as other play activities in school holidays.

We offer positive diversionary activities for children and teenagers and provide a safe, fun and motivating play environment for young children and their carers.

As an organisation, we are actively pursuing ways to become more inclusive and to grant free access to children with special needs and those from low­income families, and young carers.

There are no other Adventure Playgrounds within the Borough of Richmond upon Thames and no other drop­in play centres for the under­fives open during the school holidays.

3. ACHIEVEMENT AND PERFORMANCE

For MHP, as with so many organisations and businesses the last twelve months were extremely challenging. COVID1­19 restrictions meant that for most of this period MHP was closed to visitors and we were forced to make some difficult decisions in terms of contract renewals for playworkers and had to furlough some members of staff. Fortunately, the Mandarin Duckling nursery school continued to operate during the lockdowns. In addition to providing educational services and childcare to local families, the nursery license fee helped us to meet our ongoing expenses.

In a major change, 2020­21 saw MHP implement a new operating model whereby the delivery of day to day services was contracted to Brilliant Play who will be responsible for staffing the facilities. We successfully trialled this model during late 2020 and agreed to extend the contract into 2021. We also employed a professional, part­time 3[rd] party bookkeeper which will provide us more continuity and reliability in our accounting processes and internal reporting.

Regrettably, Skylarks and the Otakar Kraus Music Trust (OKMT) had informed us that they would withdraw from the Marble Hill Community Project. This was as a result of a request by MHP to amend the structure of a future formal partnership to avoid having to surrender our lease to a third party. In June, and following much deliberation by the MHP trustees, we took the difficult decision to also withdraw from the project and return any outstanding funds to donors. We continue, in principle, to support the redevelopment of the site but require assurances that MHP will continue to be able to operate an adventure playground, one o’clock club and related services according to our charitable objectives and our articles of incorporation.

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Marble Hill Playcentres Trustees’ annual report for the year ended 31 March 2021

In September we launched our new website and branding. Our new logo captures the outdoor and play­orientated focus of the facilities while also reflecting the three core services which we provide: Adventure Playground, One O’Clock Club and SEN­related provision. The improved website is easy to navigate, more intuitive and will better support the booking and enquiry process. MHP thank FXCM for their generous donation which helped us fund the website and logo development.

In late 2020 we began planning a number of improvements to the site. These included upgrades to toilets, a new vending kiosk capable of serving hot and cold refreshments and snacks and other renovations. In December we started a tendering process to identify potential contractors and were informed in January 2021 that our application to the Richmond Community Fund for funding was successful. This grant of over £24,000 will cover upgraded toilet, storage and vending facilities. As a result, we were able to move forward with the preparation of detailed plans and appoint a project manager. On completion it is expected that these works will deliver a substantially improved experience for MHP users.

Our annual safety inspection was conducted in February by ROSPA. While there were no major safety issues flagged in the report, the age of the equipment is of concern and ROSPA suggested initiating a replacement programme. To this end we decided to start planning and fund­raising to replace equipment on an ongoing basis.

No review of the year would be complete without reference to the team that deliver the services at the Marble Hill Playcentres. While COVID curtailed activities the MHP and Brilliant Play team, led by our manager Claire Chapman, did an outstanding job of providing play for children and supporting local families. From supplying play parcels on behalf of London Play to collaborating with English Heritage on a national lottery­funded apprentice programme, the team managed to maintain community engagement and momentum throughout a tough year.

With new funding, a more practical operating model, clear development plans, motivated and skilled trustees and a highly competent and committed staff, MHP are in a strong position to meet the demands that 2021­22 will certainly bring.

4. FINANCIAL REVIEW

Expenditure

Expenditure was within the expected budget. Staffing costs remain the most significant cost to the Playcentres.

Funding

Principal funding sources are the local authority, income from activities, and rental income and donations from charitable trusts and companies. Grants and donations were received from a variety of sources, and these are set out in detail in Notes 4, 5 and 16 to the accounts.

Financial position

The financial climate continues to be challenging for the charity, however we have continued to make positive steps towards our future sustainability through the nursery provider, improvements in our facilities and wider marketing to attract new users.

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Marble Hill Playcentres Trustees’ annual report for the year ended 31 March 2021

The total income for the year was £67,049 (2020: £156,476) and total expenditure was £38,686 (2020: £155,491) leaving a surplus of £28,363 (2020: £985). Restricted income was £22,448 (2020: £77,219) and restricted expenditure was £22,448 (2020: £84,715) leaving a surplus of £Nil (2020: a deficit of £7,496). Unrestricted income was £44,601 (2020: £79,257) and unrestricted expenditure was £16,238 (2020: £70,776) leaving a surplus of £28,363 (2020: £8,481).

At the end of the year the charity’s total funds were £55,021 (2020: £26,658) consisting of restricted funds of £3,010 (2020: £3,010) and unrestricted funds of £52,011 (2020: £23,648).

Covid­19 and going concern

While the spring 2021 service delivery remained affected by continued COVID­19 restrictions the Playcentres were able to open during the summer and early autumn and host nearly 8,000 visits and over 50 children’s parties. While this is down on pre­COVID visitor numbers we are encouraged by the continued community demand for our supervised play provision and anticipate a return to pre 2019 numbers in 2022. We believe that a new operating model introduced in 2020, funding for investment in equipment and facilities, and year­round opening will ensure that attendance and income increase during 2022.

Reserves Policy

The company is limited by guarantee and therefore has no share capital. As part of the Business and Development planning a Reserves Policy has been drawn up. This is split into four priorities:

In the financial statements, the first three items are all included under ‘Unrestricted Reserves’, as they are not subject to any restriction in law. The current level of such reserves is £23,648.

The organisation seeks to maintain sufficient reserves to meet the running costs of the charity in the short term and to build up reserve funds for both planned works and unforeseen or emergency situations. The trustees are working actively to rebuild the financial position.

5. FUTURE PLANS

The Trustees short term aim is to improve the viability of MHP through investing in the site, increasing the level of grants and donations and increased marketing. The post balance sheet date impact of the COVID 19 pandemic could delay this.

We are working on a long­term proposal to seek funding and planning to revitalise the centre, build a new multipurpose inside space and install new outdoor equipment. Our plan is that this new centre will enable us to open all year round, hire permanent staff, provide a much better service to our users and make us financially sustainable.

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Marble Hill Playcentres Trustees’ annual report for the year ended 31 March 2021

6. STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees (who are also directors of Marble Hill Playcentres for the purposes of company law) are responsible for preparing the Trustees’ Annual 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 charitable company and the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements the Trustees are required to:

The Trustees are responsible for keeping proper 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.

The trustees’ annual report has been approved by the trustees on 16[th] November 2021 and signed on their behalf by:

Charles Hamilton Director and Chair of Trustees

Date signed: 18 / 11 / 2021

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Marble Hill Playcentres Independent examiner’s report to the trustees

For the year ended 31 March 2021

I report on the accounts of the charity for the year ended 31 March 2021 set out on pages 8 to 21.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

P Worrell

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

23 / 11 / 2021

Date: …………………………………….

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Marble Hill Playcentres

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2021

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
14,901
Charitable activities
4
29,690
5
-
Investments
6
10
Total income
44,601
Expenditure on:
Raising funds
7
992
Charitable activities
8
15,246
Total expenditure
16,238
9
28,363
Net movement in funds for the year
28,363
Reconciliation of funds
Total funds brought forward
23,648
Total funds carried forward
52,011
Net income/(expenditure) for the year
Other trading activities
Restricted
funds
£
22,448
-
-
-
22,448
-
22,448
22,448
-
-
3,010
3,010
Total funds
2021
£
37,349
29,690
-
10
67,049
992
37,694
38,686
28,363
28,363
26,658
55,021
Unrestricted
funds
£
2,870
57,486
18,901
-
79,257
-
70,776
70,776
8,481
8,481
15,167
23,648
Restricted
funds
£
72,821
-
4,398
-
77,219
1,326
83,389
84,715
(7,496)
(7,496)
10,506
3,010
Total funds
2020
£
75,691
57,486
23,299
-
156,476
1,326
154,165
155,491
985
985
25,673
26,658

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Marble Hill Playcentres Company number 4191336

Balance sheet as at 31 March 2021

Note 2021 2020
£ £ £ £
Current assets
Debtors 14 4,250 4,124
Cash at bank and in hand 65,513 55,276
Total current assets 69,763 59,400
Liabilities
Creditors: amounts falling
due in less than one year 15 (14,742) (32,742)
Net current assets 55,021 26,658
Total assets less current liabilities 55,021 26,658
Net assets 55,021 26,658
The funds of the charity:
Restricted income funds 16 3,010 3,010
Unrestricted income funds 17 52,011 23,648
Total charity funds 55,021 26,658

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 10 to 21 form part of these accounts.

Approved by the trustees on 16th November 2021 and signed on their behalf by:

Charles Hamilton (Chair, Trustee)

Stephen Cooper (Treasurer, Trustee)

18 / 11 / 2021 Date signed:

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Marble Hill Playcentres meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Judgments and estimates

The trustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees have reviewed the charity's forecasts and projections and in particular have considered the potential implications of the Coronavirus (COVID-19) pandemic. It has reviewed its expenditure and activities and, based its reserves and grant commitments, the trustees are confident that the charity will be able to remain operational throughout the pandemic although at a reduced level of activities or temporarily halted activities to comply with regulations.

In addition, with the benefit of relevant government support packages to help organisations through the pandemic, the trustees have a reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future

The charity therefore continues to adopt the going concern basis in preparing its financial statements.

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Tangible fixed assets

The charity has no fixed assets.

i Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

j Cash at bank and in hand

Cash at bank and cash in hand includes cash and funds held in the charity's bank accounts.

k Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 10. Outstanding contributions at the year end were £15.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. The registered office address is disclosed on page 1.

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

3 Income from donations and legacies

Donations
Grants
Total
Income from charitable activities
Adventure Playground fees
One o'Clock Club fees
Use by community user groups
Nursery rent receivable
Schools rental income
Total
Unrestricted
£
236
14,665
14,901
Unrestricted
£
1,699
-
-
23,744
4,247
29,690
Restricted
£
-
22,448
22,448
Restricted
£
-
-
-
-
-
-
Total 2021
£
236
37,113
37,349
Total 2021
£
1,699
-
-
23,744
4,247
29,690
Unrestricted
£
2,870
-
2,870
Unrestricted
£
19,400
13,330
2,175
22,581
-
57,486
Restricted
£
6,150
66,671
72,821
Restricted
£
-
-
-
-
-
-
Total 2020
£
9,020
66,671
75,691
Total 2020
£
19,400
13,330
2,175
22,581
-
57,486

4 Income from charitable activities

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

5 Income from other trading activities

Café operation
Parties
Rent receivable
Fundraising events
6
Investment income
Income from bank deposits
Unrestricted
£
-
-
-
-
-
Unrestricted
£
10
10
Restricted
£
-
-
-
-
-
Restricted
£
-
-
Total 2021
£
-
-
-
-
-
Total 2021
£
10
10
£
4,746
10,610
3,545
-
18,901
Unrestricted
£
-
-
Restricted
£
-
-
-
4,398
4,398
Restricted
£
-
-
Total 2020
£
4,746
10,610
3,545
4,398
23,299
Total 2020
£
-
-

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

7 Cost of raising funds

Cost of raising funds
Staff costs
Event costs
Fundraiser's fees
Card processing fees
Unrestricted
£
-
-
300
692
992
Restricted
£
-
-
-
-
-
2021
£
-
-
300
692
992
Unrestricted
£
-
-
-
-
-
Restricted
£
251
1,075
-
-
1,326
2020
£
251
1,075
-
-
1,326

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

8 Analysis of expenditure on charitable activities

Salaries and wages costs
Staff training and other staff costs
Sub-contractors
Rent
Utilities
Repairs and maintenance
Insurance
Telephone
Bank charges
Supplies
Uniforms
Play facility improvements and equipment
Other expenses
Payroll processing costs
Accountancy fees
Building project costs
Consultancy fees
Surveys
Planning application fees
Architects fees
Project management
Other expenses
Restricted expenditure
Unrestricted expenditure
Total 2021
£
16,155
391
5,555
-
2,102
3,053
3,828
431
168
728
-
-
3,379
-
1,904
-
-
-
-
-
-
37,694
22,448
15,246
37,694
Total 2020
£
64,905
319
13,558
5,500
1,635
4,118
4,711
348
965
2,565
473
5,679
4,809
2,038
1,200
12,465
5,034
578
20,000
3,230
35
154,165
83,389
70,776
154,165

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

9 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2021 2020
£ £
Accountancy fees 1,080 960
Independent examiner's fee 240 240

10 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Pension costs
2021
£
16,061
94
16,155
2020
£
64,619
537
65,156

No employee has employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 3 (2020: 13).

The average full time equivalent number of staff employed during the period was 0.5 (2020: 3).

The key management personnel of the charity comprise the trustees. The total employee benefits of the key management personnel of the charity were £Nil (2020: £Nil).

11 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).

No member of the management committee received travel and subsistence expenses during the year (2020:£Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

12 Government grants

The government grants recognised in the accounts were as follows:

London Borough of Richmond Upon Thames
Covid Job Retention Scheme
2021
£
28,048
4,665
32,713
2020
£
18,048
-
18,048

There were no unfulfilled conditions and contingencies attaching to the grants.

13 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

14 Debtors

Trade debtors
Other debtors
Prepayments and accrued income
Taxation and social security costs
Creditors: amounts falling due within one year
Trade creditors
Restricted funds creditors (see note 16)
Other creditors and accruals
Deferred non-grant income
2021
£
1,215
-
2,557
478
4,250
2021
£
3,082
-
5,984
5,676
14,742
2020
£
-
184
2,945
995
4,124
2020
£
-
13,777
12,460
6,505
32,742

15 Creditors: amounts falling due within one year

The deferred non-grant income consists of rental income received in advance.

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

16 Analysis of movements in restricted funds

The C G Gibson Charity
LBRUT Grant
Richmond Parish Lands
Total
Comparative period
The C G Gibson Charity
National Lottery Fund
LBRUT Grant
Richmond Parish Lands
Otakar Kraus Music Trust
Skylarks
Donation
Fundraising event
Total
Grants
Hampton Fuel
Allotment Charity
The Dolan Charitable
Trust
Donations
Balance at 1
April 2020
£
3,010
-
-
3,010
Balance at 1
April 2019
£
3,010
7,496
-
-
-
-
-
-
-
-
10,506
Income
£
-
18,048
4,400
22,448
Income
£
-
-
28,264
18,048
9,400
10,959
1,500
4,500
150
4,398
77,219
Expenditure
£
-
(18,048)
(4,400)
(22,448)
Expenditure
£
-
(7,496)
(28,264)
(18,048)
(9,400)
(10,959)
(1,500)
(4,500)
(150)
(4,398)
(84,715)
Transfers
£
-
-
-
-
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
Balance at
31 March
2021
£
3,010
-
-
3,010
Balance at
31 March
2020
£
3,010
-
-
-
-
-
-
-
-
-
3,010

The income figures above for some of the funds received are shown net of unspent grants and donations repaid to funders after the year end. This was due to the new build project no longer going ahead. Originally the funds were intended specifically towards costs of developing plans for a new build for covered facilities and playground. In addition the charity raised funds through other donations and fundraising events for this purpose. The funds repaid were as follows and the total due to the funders were shown as a creditor in note 15:

Hampton Fuel Allotment Charity
The Dolan Charitable Trust
Otakar Kraus Music Trust
Skylarks
Total refundable
£
6,736
4,041
1,500
1,500
13,777

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Notes to the accounts for the year ended 31 March 2021 (continued)

Name of restricted fund Description, nature and purposes of the fund

The C G Gibson Charity grant for renovation work for the adventure playground National Lottery Fund grant towards operating adventure days Hampton Fuel Allotment grant towards core costs and furthering inclusive play, and towards costs of Charity developing plans for a new build of covered facilities and playground LBRUT Grant grant towards core costs Richmond Parish Lands grant towards core costs, IT costs and maintaining the Zip Line equipment

17 Analysis of movement in unrestricted funds

Comparative period
General fund
General fund
Balance at 1
April 2020
£
23,648
23,648
Balance at
1 April 2019
£
15,167
15,167
Income
£
44,600
44,600
Income
£
79,257
79,257
Expenditure
£
(16,237)
(16,237)
Expenditure
£
(70,776)
(70,776)
Transfers
£
-
-
Transfers
£
-
-
As at 31
March 2021
£
52,011
52,011
As at 31
March 2020
£
23,648
23,648

Name of unrestricted fund Description, nature and purposes of the fund

General fund The free reserves after allowing for all designated funds

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Marble Hill Playcentres

Notes to the accounts for the year ended 31 March 2021 (continued)

18 Analysis of net assets between funds

Net current assets/(liabilities)
Total
Comparative period
Net current assets/(liabilities)
Total
General
fund
£
52,011
52,011
General
fund
£
23,648
23,648
Designated
funds
£
-
-
Designated
funds
£
-
-
Restricted
funds
£
3,010
3,010
Restricted
funds
£
3,010
3,010
Total 2021
£
55,021
55,021
Total 2020
£
26,658
26,658

19 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows

Less than one year 2021
2020
£
£
2,750
2,750
2,750
2,750
Property
2021
2020
£
£
2,750
2,750
2,750
2,750
Property
2,750

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