Play Bradford
Charity number 1122592
A company limited by guarantee number 05845461
Annual Report and Financial Statements
for the year ended 31 March 2021
Play Bradford
Annual Report and Financial Statements for the year ended 31 March 2021
| Contents | Page |
|---|---|
| Trustees' report | 2 to 5 |
| Examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 to 15 |
Prepared by West Yorkshire Community Accounting Service
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Play Bradford
Trustees' report for the year ended 31 March 2021
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Name Position Michael Wragg Chair Peter Home Secretary John Cole Treasurer Nicky Lannen Jenny Jowle Christopher Windsor Maureen Holmes Charity number 1122592 Company number 05845461 Registered and principal address Bankers Office V22 Barclays Bank Plc Inspire Bradford Business Park 10 Market Street Newlands House One Bradford Newlands Way BD1 1NR Bradford BD10 0JE
Appointed July 2020 Appointed July 2020 Resigned July 2020
Registered in England and Wales Registered in England and Wales
Independent examiner
Simon Bostrom FCIE Stringer House 34 Lupton Street Leeds LS10 2QW
West Yorkshire Community Accounting Service
Structure, governance and management
The charity is a company limited by guarantee and was formed on 13 June 2006. It is governed by a memorandum and articles of association as amended on 11 May 2020 and 19 May 2020. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
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Play Bradford
Trustees' report (continued) for the year ended 31 March 2021
Objectives and activities
The charity's objects
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.
The charity's main activities
Play Bradford PB – prides itself on delivering a range of community play related activities from their main coordinating hub The Big Swing. The Big Swing is a long-standing adventure play facility for children and young people from the age of five years. Our primary focus is the out of hours offer, providing open access, free play to the local community and wider Bradford District.
Typical activities: den and structure building, outdoor cooking, elemental play, large American style swing, from which the children named the playground, and an inclusive range of playful activities from promoting risk and challenge.
We also deliver community adventurous play in open spaces and parks, aiming to provide maximum access to safe play for a wide participative audience. Across the various strands of play work the Charity delivers, it is our belief that the medium of outdoors adventure play responds to the child’s instinct to experience risk in their play, whilst facilitating opportunities to do so in compliance with health and safety and risk management policy.
Our service remains free at the point of delivery, operating within some of Bradford District’s most disadvantaged and culturally challenged areas of the city.
Our key ambition as a service is to normalise play, improve the lives of children and young people through the provision of adventure play as a district-wide offer.
We are a high impact service with a normal throughput of 10,000 children and young people across the service. This year has seen a dramatic reduction in the attendance due to the modifications the service has made as a result of the Covid 19 Pandemic,
Public benefit statement
In delivering our activities the trustees give serious consideration to the Charity Commission's general guidance on public benefit and in particular the advancement of education, health, citizenship and community development.
Achievements and performance
During this year the Covid 19 Pandemic and National response to the disease meant we had to make some changes to how our service delivered on its objectives.
We entered the final year of the children in need programme, this was an inclusive programme of play supporting children with multiple needs. The National Community Lottery Fund invests the Bradford Community Play Partnership BCPP – Play Bradford is the lead agent for this piece of work, as well as other investors who support the medium of play. Our play service responds to children socialising, building positive friendship groups through this medium, as a result much of the face-face delivery was suspended in the short-term with smaller group play when possible.
At the start of the new financial year, the service was in full lockdown. This was a decision made by the Board to place all staff on furlough. The furlough grant scheme was very welcome. From June 1 there was a skeletal staff of management and senior personnel who determined how the service would operate moving forward.
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Play Bradford
Trustees' report (continued) for the year ended 31 March 2021
Achievements and performance continued
Some Covid response money was generated, the National Lottery Community Thrive and the Leeds Community Foundation Response Fund.
The Community Thrive programme, enabled us to transform a dead space into a natural fun zone, our aim to use this space as a natural recovery point for children as they re-entered their normal lives. The Response Fund, helped the charity to refocus, adapt and implement new ways of working for the foreseeable future.
Despite the service operating outdoors, there was still the necessity to maintain a high standard of cleanliness across the whole service, invest in PPE and introduce sanitised stations across the playground.
From July 1 we commenced with ‘bubble play’ outdoors in small groups of 6 – we only focused our service on those most needy families. Thanks to BMDC HAFP award and the Coop Food Poverty scheme we were able to place food at the heart of the service for most of the year. This including feeding children hot teatime meals and delivering much needed food parcels across the Ravenscliffe Community.
As the service slowly resumed and was able to safely increase numbers for the summer, we maintained our face-face support, targeted intervention and community street play in areas of deprivation. The service did not enter into another full lockdown, however, some staff were semi-furloughed as the National landscape continued to change.
The community outreach programme, favoured smaller street and estate play sessions wherever possible, not engaging in large parks or open events.
As we neared the Spring of 2021 – there was a shift in approach as we planned for resuming a near normal service from Easter leading into the summer 2021.
Our new building was completed February 2021, and now provides a fabulous new space on which to extend our play offer further. Thanks to Sport England’s Asset Investment, this space provides endless indoor opportunities, a fully fitted kitchen ensures we can continue to feed children, and further create a free-flowing indoor interactive play space for parties, schools and groups to hire.
Despite the challenges across the year, the Furlough Grant scheme provided a much welcomed safety net for the charity, our existing investors were most helpful during the pandemic, enabling the service to continue to operate and thrive.
As the charity enters the new financial year, we have lost unrestricted generated income due to the schools being closed, the long-term financial impact of this loss, remains to be seen as we recover from a turbulent year.
Financial review
The net expenditure for the year was £6,442, including net income of £113,777 on unrestricted funds and net expenditure of £120,219 on restricted funds, after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £22,524.
The trustees aim to maintain sufficient reserve funds to cover between 3 and 6 months operating expenditure. The trustees consider the core operating costs to be £120,000, making the policy levels £30,000 to £60,000. The trustees review the reserves held every three months.
Whilst the charity's activities have been adversely affected by the Covid 19 pandemic, the trustees have reviewed the financial position of the charity and are satisfied that there are no material uncertainties so significant as to cast doubt over the ability of the charity to continue to operate as a going concern.
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Play Bradford
Trustees' report (continued) for the year ended 31 March 2021
Statement of trustees' responsibilities
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and 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;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on 10/12/2021
John Cole (Trustee)
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Play Bradford
Independent examiner's report to the trustees of Play Bradford
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 7 to 15.
Responsibilities and basis of report
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the charitable company'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 ACIE which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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2 the accounts do not accord with those records; or
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3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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4 the accounts 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 accounts 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 accounts to be reached.
Simon Bostrom FCIE
10/12/2021
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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Play Bradford
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2021
| Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 1,000 Sales and fees 1,111 Other Income 50 Bank interest 33 Total income 2,194 Expenditure on: Salaries, NIC and pensions (3) - Payroll charges - Delivery partner payments - Travel, uniforms and staff expenses - Training and development - Resources and transport costs - Vehicle hire and running costs - Building and equipment costs - Utilities and phone - Insurance - Repairs and maintenance - Office and admin - Legal and professional - Independent examination - Marketing and publicity - Other expenditure - Depreciation 2,767 Total expenditure 2,767 Net income / (expenditure) (573) Transfers between funds 114,350 Net movement in funds 113,777 Fund balances brought forward 44,316 Fund balances carried forward (4) 158,093 |
2021 Restricted funds £ 295,561 - - - 295,561 165,739 1,027 69,493 829 70 6,649 7,715 26,118 3,842 3,277 6,039 2,681 3,374 1,200 3,303 74 - 301,430 (5,869) (114,350) (120,219) 179,595 59,376 |
2021 Total funds £ 296,561 1,111 50 33 297,755 165,739 1,027 69,493 829 70 6,649 7,715 26,118 3,842 3,277 6,039 2,681 3,374 1,200 3,303 74 2,767 304,197 (6,442) - (6,442) 223,911 217,469 |
2020 Total funds £ 382,078 12,108 - 9 394,195 179,974 1,046 16,973 795 1,466 11,358 7,078 13,641 3,090 1,558 4,379 1,936 3,014 1,080 677 205 - 248,270 145,925 - 145,925 77,986 223,911 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Play Bradford
Balance sheet
| as at 31 March 2021 2021 Unrestricted £ Fixed assets Tangible assets (5) 135,569 Total fixed assets 135,569 Current assets Debtors and prepayments (6) - Cash at bank 23,724 Total current assets 23,724 Current liabilities: amounts falling due within one year Creditors and accruals (7) 1,200 Total current liabilities 1,200 Net current assets / (liabilities) 22,524 Net assets 158,093 Funds Unrestricted funds General unrestricted funds 155,301 Designated funds (4) 2,792 Unrestricted funds 158,093 Restricted funds - Total funds 158,093 |
2021 Restricted £ - - 6,114 56,030 62,144 2,768 2,768 59,376 59,376 - - - 59,376 59,376 |
2021 Total £ 135,569 135,569 6,114 79,754 85,868 3,968 3,968 81,900 217,469 155,301 2,792 158,093 59,376 217,469 |
2020 Total £ - - 115,825 109,166 224,991 1,080 1,080 223,911 223,911 14,316 30,000 44,316 179,595 223,911 |
|---|---|---|---|
For the year ending 31 March 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 10/12/2021
John Cole (Trustee)
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Play Bradford
Notes to the accounts
for the year ended 31 March 2021
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Land and buildings: over 50 years
Project and office equipment: over 3 years
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
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Play Bradford
Notes to the accounts
for the year ended 31 March 2021
1 Accounting policies continued
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Leases
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
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Play Bradford
Notes to the accounts continued
for the year ended 31 March 2021
| 2 Grants and donations 2021 Unrestricted funds £ BBC Children in Need - BNI Foundation 1,000 Bradford Teaching Hospitals - City of Bradford Met. Dist. Council (CBMDC) - CNET Big Local - HMRC Job Retention Scheme - Leeds Community Foundation - National Lottery Community Fund (NLCF) - People's Health Trust - Sport England - Transforming Lives for Good - Windhill, Idle, Saltaire - Healthy & Happy (WISHH) Bradford Opportunities Board - Bradford VCS Alliance - Sovereign Health - Other grants and donations - 1,000 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2021 Restricted funds £ 15,299 - 32,076 25,227 3,493 27,044 28,491 126,424 2,348 25,000 5,500 4,659 - - - - 295,561 |
2021 Total funds £ 15,299 1,000 32,076 25,227 3,493 27,044 28,491 126,424 2,348 25,000 5,500 4,659 - - - - 296,561 2021 £ 161,211 4,563 (4,000) 3,965 165,739 |
2020 Total funds £ 30,212 - 94,730 6,178 - - 5,313 73,800 14,088 122,000 2,500 - 25,283 1,000 4,500 2,474 382,078 2020 £ 170,490 8,550 (3,000) 3,934 179,974 |
|---|---|---|---|
The average number employees during the year was 10, being an average of 7 full time equivalent (2020: 10, 7.5 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 3,965 | 3,934 |
| Amount of any contributions outstanding at the year end | - | - |
| Amount of any contributions prepaid at the year end | - | - |
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Play Bradford
Notes to the accounts continued
for the year ended 31 March 2021
| 4 Restricted funds BBC Children in Need BMDC Building BMDC HAF BMDC Transformation Bfd Teaching Hospitals CNET Big Local CF Healthy Holidays HMRC JRS LCF Food Poverty LCF Resilience NLCF Play Hubs NLCF Community Thrive Peoples Health Trust Sport England (Development) Sport England (Capital build) Transforming Lives WISHH |
Balance b/f £ 3,481 - - 1,600 18,204 - - - - - 40,067 - 730 15,513 100,000 - - 179,595 |
Incoming £ 15,299 4,578 20,649 - 32,076 3,493 11,782 27,044 6,783 9,926 101,190 25,234 2,348 25,000 - 5,500 4,659 295,561 |
Outgoing £ 18,780 4,578 20,649 1,600 50,271 3,493 11,782 27,044 6,227 9,926 96,717 15,622 3,078 26,163 - 5,500 - 301,430 |
Transfers £ - - - - - - - - - - - - - (14,350) (100,000) - - (114,350) |
Balance c/f £ - - - - 9 - - - 556 - 44,540 9,612 - - - - 4,659 59,376 |
|---|---|---|---|---|---|
Fund name
Purpose of restriction
BBC Children in Need
BMDC Building BMDC HAF BMDC Transformation Bfd Teaching Hospitals
CNET Big Local CF Healthy Holidays HMRC JRS LCF Food Poverty
LCF Resilience NLCF Play Hubs
NLCF Community Thrive Peoples Health Trust
Sport England (Development)
Sport England (Capital build)
Transforming Lives WISHH
Towards adventure play activities focussing on children with complex emotional struggles.
Towards the premises overheads of the charity. Towards the cost of holiday activities.
Towards the costs of rebranding the charity.
Towards the costs of the JU:MP (Join Us: Move Play) programme. To provide Mobile Adventurous Play Contract (MAP)
Support for play delivery in Scholemoor
To provide healthy activity and meals across the holiday periods. To cover the cost of furloughed staff.
To support the most needy families with vital food related activities and food distribution post Covid.
Infrastructure funding to support the organisation post Covid. Funds to cover the Play Hubs partnership project maintaining community based play. Play Bradford is the Lead Partner. Towards outdoor developments and Covid response and recovery. Towards play activities for children local to the charity to build confidence and resilience.
Towards project management costs for the new building. The transfer relates to capital additions.
Funding, along with the £30,000 designated funds towards the construction costs of the new building. The transfer relates to capital additions.
Towards holidays in 2019 and feeding 50 children eligible for school meals. Towards the cost of GP Practices partnership for play delivery in Bolton Woods.
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Play Bradford
Notes to the accounts continued
for the year ended 31 March 2021
| 4 5 6 **7 ** |
Designated funds New build costs Fund name New build costs Tangible assets Cost At 1 April 2020 Additions At 31 March 2021 Depreciation At 1 April 2020 Charge for year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 Debtors and prepayments Debtors Prepayments Creditors and accruals Creditors Accruals |
Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ 30,000 (27,208) 2,792 30,000 - - (27,208) 2,792 Purpose of designation Total £ £ - - 138,336 138,336 138,336 138,336 - - 2,767 2,767 2,767 2,767 135,569 135,569 - - 2021 2020 £ £ 6,114 115,513 - 312 6,114 115,825 2021 2020 £ £ 2,768 - 1,200 1,080 3,968 1,080 The accumulated funds were utilised in the year in relation to the new building. The balance remaining relates to the retention. Land and buildings |
|---|---|---|
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Play Bradford
Notes to the accounts continued
for the year ended 31 March 2021
8 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
9 Operating leases
A lease agreement, for the Eccleshill Adventure Play Site, Park Road, Eccleshill, Bradford was secured in 2014 with Bradford MDC for a period of 30 years; a peppercorn rent is due annually if demanded.
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Play Bradford
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021
| 2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 1,000 6,974 Sales and fees 1,111 12,108 Other Income 50 - Bank interest 33 9 Total income 2,194 19,091 Expenditure Salaries, NIC and pensions - 371 Payroll charges - - Delivery partner payments - - Travel, uniforms and staff expenses - - Training and development - 84 Resources and transport costs - 5,140 Vehicle hire and running costs - - Building and equipment costs - 3,390 Utilities and phone - 479 Insurance - - Repairs and maintenance - 3,262 Office and admin - 262 Legal and professional - 54 Independent examination - - Marketing and publicity - - Other expenditure - 170 Depreciation 2,767 - Total expenditure 2,767 13,212 Net income / (expenditure) (573) 5,879 Transfers between funds 114,350 - Net movement in funds 113,777 5,879 Fund balances brought forward 44,316 38,437 Fund balances carried forward 158,093 44,316 |
2021 Restricted funds £ 295,561 - - - 295,561 165,739 1,027 69,493 829 70 6,649 7,715 26,118 3,842 3,277 6,039 2,681 3,374 1,200 3,303 74 - 301,430 (5,869) (114,350) (120,219) 179,595 59,376 |
2020 Restricted funds £ 375,104 - - - 375,104 179,603 1,046 16,973 795 1,382 6,218 7,078 10,251 2,611 1,558 1,117 1,674 2,960 1,080 677 35 - 235,058 140,046 140,046 39,549 179,595 |
2021 Total funds £ 296,561 1,111 50 33 297,755 165,739 1,027 69,493 829 70 6,649 7,715 26,118 3,842 3,277 6,039 2,681 3,374 1,200 3,303 74 2,767 304,197 (6,442) - (6,442) 223,911 217,469 |
2020 Total funds £ 382,078 12,108 - 9 394,195 179,974 1,046 16,973 795 1,466 11,358 7,078 13,641 3,090 1,558 4,379 1,936 3,014 1,080 677 205 - 248,270 145,925 - 145,925 77,986 223,911 |
|---|---|---|---|---|
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