Company r¢gislralion nuTnber'. 06538537 Charity regi.$tration number.. 1123602 Gedling Play Forum IA company limited by guarantee) Annual Rcport and Financial Siatemenls for the Year Ended 31 March 2025 Community Accounting Plus Units l & 2 North West 41 Talboi Street Nottingham NGI 5GL Gedling Play Forum Contents Reference and Administrative Details Trustecs, Report 2to5 Independent Examiner's Report Statement of Financial Activities 7t08 Balance Sheet Notes lo the Financial Statement5 IOto19 Gedling Play Forum Reference and Administrative Details Trustees Rachael Ellis Denise Devonport Leslcy Rhi)des Vernon Coaker Anne Crosbie, Co-ordinator Senior Management Team Charlty Reglstratlon Number 1123602 Company Registration Number 06538537 Reglstered Office Wollaton Avenue Community Centre Wollaton Avenue Gedling Notlinghamshirc NG4 4HX Independent Examiner John O'Bricn, employec of Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Page I Gedling Play Forum Trustees, Report The trustees. who are directors for the purposes of company law. present the annual report together with the financial statements of the ¢haritable company for the year ended 31 March 2025. Trustees and officers The twstees and ofyicers serving during th¢ year And since the ycar end were as follows.. Trustees.. Rachael Ellis Denise Devonport Lesley Rhodes Vemon Coakcr Structur¢9 governance and management Nature nfgoverning documen¢ The charity is a company limited by guaraniee and registered charity. It is operated under the wles of its mernorandum and articles of association dated 18103120Q8. li has no share capital and the liability of each nieinber in the event of winding-up is limited lo £1. Re¢'ruiiment and appepintmenl of trusiee Gedling Play Forum recognises that an effe¢tive board of I￿￿teeS is essential if the charity is to be successful in achieving its objects. The board recognises the n¢ed to be representative of its members. Committee members are voted in al the Annual General Meeting. Nomination Fomis are available to groups and individuals in cutrenl membership. Trustees are elected from.. committee members. recommendations from committee members and from advertising. The I￿￿teeS recognise that they may not have all the skills needed to take tFLe charity fonvard. therefore the Trustees can appoint specialist advisors io the board to enhance the range of skills needed to Mn. improve and develop the charity. Objectives and activities Objeets nims To advance through play, Ihc education. recreation and .40cial wclfare of children and young peoplc in the Borough of Gedling and Surrounding areas. Objeclive4 strategies and activitie,f By providing a wide range of volunteering opporlunities we arc able to- Run our Resource5 Centre. this houscs- a well_slucked scrap store. ciaft shop. affice. drop in area wilh kitchen. mceting dnd workshop area and a memorial garden (opencd Septcmber 2021). We provide community play activities at coinmunity events throughout Gedling Borough. These restarted in a covid safe way in 202 I. We provide skill sharing through workshops. We havc hous¢dlsupported local groups that support wellbeing and mental health, helping local residents coping witli isolation. Page 2 Gedling Play Forum Trustees, Report Public benefil Gedling Play Forum provides a range olpublic benefits.. It has been proven that play/recTeational activities promotes mental and physical well-being for all agcs. By providing a meeting space wc support participants sense of belonging. improving their well-being. Meeting enables people to skill sharc. thi% informal iraining bcnefits the individual and the wider community. Supporting local manufacturers dnd companies by diverling thcir useablc. non-toxic malcrials fr(Im landfill aves Ihcm funding and helps build a scn.se of Lummunity. ThesL malerials are made available to a widc range of groups and individuals for Creative play. The grealcr rangc of mateTials available help.4 support people with moTe complcx needs. Through volunteering opportunilics we can support pwple's mcntal hcalth &￿d well-being. The skills and experiences thcy bring to our forum benefits the wider community- c￿￿ent volunters include retired people, long tern] unemployed people. those on work experience and youtvg volunteers. ages range from 15 10 90. The Irust¢es confim that they have complied with ihe requirements of seclion 17 of the charitie.s Acl 2011 10 have due regard lo the public benefit guidance published by the Charity Commission for England and Wales. Achievements and performance Play events: We delivered acltvities at 25+ events across Gedling Borough and supported community groups by providing activities for their events. Community Parlners: We have worked wilh over 20 different community partners during 2024_25. Skills Sharing Workshops.. We have nm 9 one-day workshops and 6 sustainable sewing courses ( I XS weeks and 5x10 weeks). Workshops included ￿st dyeing. books and boxes (decoupagel, kumihimo lJapanese braiding), rag rugging. pallcrns and alterations, and Icather working. These were held at our Resource Centre in Gedling, CalverlDn Villagc Hall and The Welfare. Bestwood Village. Mernberxhip.. Individual. f I report to tbe charity trustees on my exkiminatton of the accounts of the company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's Iwstees of the Company (and a]50 its directors for the purposcs of company law} you are respL7n.sible for the prcparation of tlie accounls in aLcordance with the requircments of thc Companies Act 2006 ('Ihc 2006 Act.). Having satisfied myself that the uccounls of the Company are not required tu be audilcd undcr Part 16 of the 2006 Act and are eligible for independent cxaminalion. I rcport in rcspect of my examination of your charity s accounts as carricd out undcr section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying Out my examination I have lollowed the DTrections given by the Charity Commission under section 145{5}(b) of the 2011 Act. Independent ex4miner's statement I have completed my examination. I confirni that no malters have come to my attention in connection with th¢ examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act,. or 2. the accounts do not accord with those records: or 3. the aceounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'trne and fair, view which is not M rnatter considered as part of an independent examination. OT 4. the accounts have not been prepared An accordance wtth rhe methods and principles of the Ststement of Reeommended Practice for accuunting and reporting by charities [applicable lo charities preparing Iheir acLuunts in accordancc with the FinanLial Reporling 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 atlention should be drawTr in this report in order lo enable a proper understanding of the accounts to be reached. rien MSC. FAIA, FCIE, employec of Community Accounting Plus Fellow of the Association of Charity Indcpendeni Examiners Units l & 2 North Wesl 41 Talbot Street Nottingham NGI 5GL 1710612025 Page 6 Gedling Play Forum Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restri¢ted funds Total 2025 Total 2024 Note Income and Endowments from: Donations and legacies Chatitable activities Investment income Otlier income 14,032 21,749 932 3.000 14,032 51.409 932 3.000 21,772 27,510 849 29.660 Total income 39.713 29.660 69,373 50.131 Expenditure on: Charitable activities (44.315) {10,984) (55,299) {42,162) Total exp¢ndilure (44.315) (10,9841 (55.299) (42.162) Net (expenditure)lincome Trdnsfers between funds (4.602) 18,030 18,676 (18,030} 14,074 7,969 Nei movement in lund8 13,428 646 14.074 7.969 Reconciligtion of fund5 Total funds brought forw'ard 62.862 2,964 65,826 57.857 Tolal funds ¢arried fonvard 14 76.290 3.610 79.900 65,826 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 14. The notes on pages l O to 19 foTm an integral part of these financial statements. Page 7 Gedling Play Forum Statement of Flnancial Activities for the Year Ended 31 March 2025 (Including Income And Expenditure Account and Statement of Total Recognised Gains and Losses) These are the fiEure5 for the previou5 accounting period and are included for comparatij'e purposes Unrestricted Restrieted Total funds lunds 2024 Note In¢ome and Endoivments from: Donations and legacies Cbarilable activities Investment incomc 21.772 13,345 849 21.772 27,510 849 14.165 Total income 35,966 14,165 50,131 Expenditure on: Charitable acliviti¢s (27,2901 114,872) 142.162) Total expenditure (27.2()U) (14,872) (42.162) Net incomel(expenditure) Transfers between funds 8.676 2.500 (707) (2.500) 7.969 Net movemenl in funds 11,176 {3,207) 7.969 Recollciliation ol funds Total funds brought forward Total funds caFTi¢d forward 51,686 6,171 57.857 14 62,862 2,964 65,826 The note8 on pages 10 to 19 fomi an integral part of these financial slaternents. Page 8 Gedling Play Forum (Registration number: 06538537) Balance Sheet as at 31 March 2025 2025 2024 Note Fixed assets Tangible agsels 10 26,364 7.423 Current 2S5ets Debtors Cash at bank und in hand 6.882 48,263 1.031 58,896 12 55,145 59.927 Credilors." Amounts falling due w'ithin one year Net Current assets 13 11.609) {1,524) 53,536 58.403 Net assets 79.900 65.826 Funds of the chariti,: Re$trleted income funds Reslricled funds 14 3.610 2.964 Unrestricted income funds Unre%lricted funds 76,290 62.862 Total fund5 14 79,900 65.826 For the financial year cnding 31 Mar¢h 2025 the charity was entitled to ¢xemption frorn aiidil under section 477 of the companie.s Act 2006 relating to small companies. Directors, responsibililies.. The members have not required the charity to obtain an audit of its accounts for the year tn question in accordance with section 476- and The direetOTS acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and tbe preparation of ac¢viints. These financial statements have been prepared in accordance with ¢h¢ special provisions relating to companies subject to Ilie small companies regirne within Part 15 of the Conipanies Act 2006. The financial slalements on pages 7 to 19 were approved by the trustees. and aulhorised for issue on •..-S"..%S.... and signed on their behalf by.. Lesley Rhodes Tnjstee The notes on pages l O to 19 fonn an intcgral part of Ihese financial statements. Page 9 Gedling Play Forurn Notes to the Financial Statements for the Year Ended 31 March 2025 l Accounting policies Summary of Slgnlflcant aeeounting policies and key accounting estimates The principal accounting p()licies applied in the preparation of these financial stalemenls are set out below. These policies have been consistently applied to all the years presented. unless otherwise stated. Statement of con)pliance Thc firthncial staleTnents have been prepared in accordance with Accounting and Rcporting by Charities- Statement of Recommended Practice (applicable to chariltes preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)) (issued in October 2019) (Charitics SORP (FRS 102)). the Financial Reporting StaT]dard applicable in ihe UK and Republic of IrelaT]d {FRS 102} and the Coinpanies Act 2n06. Basis of preparation Gedling Play Forum meets the definition of a public benefit entity under FRS 102. Asset5 and liabilities are initially recognised at historical cost or transaction value unless othenvise stated in the relevant accounting policy notes. Going concern The financial siatements have been prepared on a &yoingy concern basis. The trustees assess wliciher the use of going concern is appropriate i.e. whether there are any maEerial uneertainties related to e￿.entS or conditions that may cast significant doubt on the abilily of the charity to ontiniie as a going concem. The Inislees make this Etsbestyment in respe¢l of a period of one year from Ihc ddte of approval of the financial statcments. Exemption from preparing a cash flow statrment Under the exemption available to smallei eharities the Board of Trustees has chosen not to include a Statement ot Cash Flows within the tinancial stat¢menls. Income and endowments Voluntary incorne including donations. gifts. legacies and grants that providc core funding or ar¢ of a general nathre is recngnised when the charity has entitlemcnt to the incomc. il is piobable that ihe income will be received and the amount can be measured with sutTicient reliability. Grantf receivable Grant8 are recognised when the charity ha5 an enlitlemcnt to th¢ funds and any conditions linked io th¢ grants have been met. Where performance conditions are attached to thc grant and are yet to be met, the income is Teco¥nised #s a liability and included on Ihe balance sheet as deferred income to be released. Gifts in kind The value to the Charity of donated goods sold 18 recognised as inconie when sold. The procceds of the sale are in¢lud¢d in sales and activity fees. Page 10 Gedling Play Forum Notes to the Financial Statements for the Year Ended 31 March 2025 Expenditure All expenditure is recognised once there is a legal or constructive obligalion lo ihal expenditure. il ix probablL" settlement is reqiiired and the amount can be measured reliubly. All costs ale allocated to thc appliLublc cxpcnditurc heading that aggregate similar costs to that category. Where costs cannot be directly attribiited to particular headings they have been allocated on a basis consislent with the use ol resources. with ccntral staff 05ts allocated on the basis of lime spent, and depreciation charges allocated on the portion of thc a5SCt's use. oth￿ support Costs are allocaled based on the spread of staff costg. Charilahle aclivities Charirable expendiiure comprises those costs inci1￿cd bv the charity in the delivery of its activities and setvices for its beneficiaries. It includes both costs that can be alloealed directly to such a¢tivilies and those costs of an indirect nattjre necessary to support them. Taxation The charity is considered to pass the tests set out in Paragraph I Scl)edule 6 of the Finan¢e Act 2010 and therefore it m¢eL4 the definition of a cliaritable company for UK Corporation tax purposes. Accordingly. Ihe charity is potenlially exempl from laxatiun in rcspcct of income or capital gains received within categories covered by Chapter 3 Part I l i)f IhL CorpoTalioT] Tax Act 201 O Dr Section 256 of the Taxation of Chargeable Gain5 Act l 992. to the extent that such income or gains are applied exclusively lo charitable purposes. Tangible fixed a55et5 Individual fixed assetq costing £500.00 OT more are initially recorded at cost. less any subsequent accumulated deprecialion and subsequenl accumulated irnpairnient losse5. Depreciation and Amortisation Depreciation is provided on tangible fixed assets so as to write off ihe cosi or valuation. less any estimated residual value, liver their expected useful economic life as follow&.' Asset Class c.omputer equipmenl Otfice equiprnent Motor vehicles General equipment Depreciation method and rate 33.30/0 straight linc 20.0 % straight line 20.00/0 Straight line 20.OQ/•.8lraight line Trade debtors Trade debtors are amounts due from customers for merchandtse sold or services perfornied in the ordinary course of business. Tradc debtL)rs are recogyni.sed initially at the transaction price. They are subsequently Ineasured at amorti.qed cost using the effeclive interest method, less provision for impainn¢nl. A provision for the impairment L7f trade debtor% iq established when Ihere 15 Iibjeclive eviLlencc that the charity will not bc able lo collect all amoiinls due according to the original ternis of the rcccivables. Cash and c8sh CqURvalents Cash dnd Cdsh equivalenl8 comprise cash on hand and call deposits, and other short-tem htghly liquid inve.stm¢nt.8 that are readily convertible to a known aniount of ¢ash and are subj¢¢l to an in5ignifi¢ant risk of change in value. Pagell Gedling Play Forum Notes to the Financial Statements for the Year Ended 31 March 2025. Fund structure Unreqlrieled incom¢ fiinds are geiieral funds Ihal are available for us¢ at the lrnstees discrction in furtherance uf the objectives of the charity. Designated funds are unrestricted funds sel aside for spe¢ific pu￿OSe$ at the discretion of the trustees. Reslricl¢d income funds are those grants for use in a particular area or for spe¢ifie purposes. lh¢ use of which is rcslricled to that area or putpose. 2 Income from donatlons and legacies UnTestrficted funds General Total 2025 Tot¥1 2024 Grants, including capital grants- Government grants Grants from other charities Oiher income from donations and legacies 13,211 13,211 17.068 4.181 523 821 821 14,032 14.032 21.772 3 Income from chgrlt&ble activitie5 Unrestricted funds General Restricted funds Total 2025 Total 2024 Grants & donations Sales and activity fe¢.$ M¢rnbersliips 29.660 29,660 17,955 3.794 14.165 11.858 1,487 17,955 3.794 21,749 29,660 51,409 27.510 4 Crant$ & donations Unrestricted funds Restricted lunds Tot41 National Lottery Awards for All Gedling Borough Council Nottinghamshire Counry Council Councillor Nottinghanishire County Council Sundry grants & donaiions 16,000 12.760 900 16.000 13,763 900 12.208 821 1.003 12,208 821 14,032 29.660 43.692 Page 12 Gedling Play Forum Notes to the Financial Statements for the Year Ended 31 March 2025 S Investment income Unre8trScted funds Gen¢ral Total 2025 Total 2024 Interest receivable and similar income; Interest receivable on bank deposits 932 932 849 6 Other income Unrestrl¢ted fllnd Gelleral TotAI 2025 Total 2024 Gains on sale of tansible fixed assels for charity's own use 3.000 3,000 7 Expendlture on charitable activitles Unre5tri¢ted funds GenerAI Reslritted funds Tot¥1 2025 Total 2024 Bank charges Computer costs Building maintenance Equipment Insurances (incl van insurance) Materials & aLlivities Payroll seTrice Artists Legal & professional Printing, stationery & postage Wages. Nl & pension Sundry Depreciation Subscriptions Telephone & intemet Utilities Voliinteer expenses Van running costs Unifomis Bad dcbis written uff Rent 84 84 84 120 3.851 2,207 1.604 829 2,655 329 1.876 178 605 2,655 1,073 1.876 827 605 744 649 2,173 2.173 1.605 673 25.577 .605 673 25.577 3.899 214 17,792 15 2.408 2.578 402 902 6.385 209 135 5.245 7.823 402 445 6,194 442 6,385 270 657 1.150 122 440 61 522 1,150 2.058 122 440 44.315 Page 13 10,984 55.299 42.162 Gedling Play Forum Notes to the Financlal Statement5 for the Year Ended 31 March 2025 8 rye¢ incomingloutgoing resources Net in¢omin8 resources for ihe year include: 2025 2024 Deprecialion of fixed assets 7.823 2.408 9 Staff cost5 The aggregate payroll costs were as follows: 2024 St*ff costs during the year were: Wag¢s and salaries Pension costs 25,284 293 17.565 227 25,577 17.792 The monthly averag¢ nuniber of PCT50ns (in¢liiding senior management team) employed by the charity during the vear was a5 follows- 2025 No 2024 Average no. of employees 1 (2024 - 1 l of the above employees participated in the Defined c.ontribution Pension Schemes. contributt.ons lo the employee pension schcmcs for Ihe year totallcd £293 {2024 - £227). No employee received emoluments ot'more than £60,000 during the year. The total employee benefits of the kcy management personnel of the charity were £16,309 (2024 - £14,695). Page 14 Gedling Play Forum Notes to the Financial Statements for the Year Ended 31 March 2025 10 Tangible fixed assets Office equipment Computer equipmcnt General equÈpment Motor vehieles Total Cost At l April 2024 Additions Disposals 10,857 2.526 1,519 1,221 10.828 1,844 31.429 26,764 (8,2251 21.173 (8.225) At 31 March 2025 13.383 21,173 2.740 12,672 49,968 DtpreclAtion At l April 2024 Charge for the year Eliminated on disposals 5,434 2,313 8.225 4.234 1,519 407 8,828 869 24.006 7,823 (8,225) (8,225) At 31 March 2025 7,747 4.234 1,926 9.697 23,604 Net book value At 31 March 2025 5.636 16.939 814 2,975 26.364 Ai 31 March 2024 5.423 2.000 7.423 I l Debtors 2025 2024 Trade debtors Prepayments Otlier debtors 2,250 4,454 178 208 823 6,882 1.031 12 C4sh and eash equivalents 2025 2024 Cash on hand Cash at bank 48,257 58,896 48.263 58.896 Page 15 Gedling Play Forum Notes to the Financial Statements for the Year Ended 31 March 2025 13 Creditors: amounts falling due Mithin one Tr¢Ar 2025 2024 Oiher creditors Accruals 960 649 912 612 1.609 1,524 14 Funds Balance at 31 M4r¢h BalaD¢e #t I Aprll 2024 In¢omlng resources Resources expended Transfers Unrestricted funds Generdl General Fund 52.846 36.258 {44.315) 26.825 71.614 Designaled Van Replaccment Prcinises Repairs 5,340 4.676 3.455 (8,795) 4.676 10.016 3.455 18.795) 4,676 Total unrestricted fund5 62.862 39.713 {44,315) 18.030 76.290 Reslrleted funds Community Play Activities Uniforni Tech Inler-Generation&l Play Strengthen Communities Wi)rkbhops Van Rcplacement Defib project Solar projc¢t 573 241 152 300 {774) 1250) (518) (4.799) i.ooo {634) {300) 3.200 1.360 16.000 2.200 900 (900) (2.826) (4,991) {725} 2,300 410 1.148 550 728 (11.559) (1.475) 900 Total restricted funds 2.964 29.660 (10.984) (18.030) 3.610 Total funds 65.826 69,373 (55,299) 79.900 Page 16 Gedling Play Forum Notes to the Financial Statements for the Year Ended 31 March 2025 The spccific purposes for w'hich the fund8 are lo be applied are as follows.. The Community Play Activities Fund 15 rcslricted fvnding for delivcring play events over the year. The lJniforni tund is restricted to purchase neiv. unitonn when required. The Tech fund 1.% to rcplacc our old photocopier/scannerlprint¢r, purchase additional laptops and to upgrade our website. InteT-Generalional Play is to provide farnily play aclivilies in a number of thc loGal villages. Strengthen Comn]unilies is a￿'arded lo support capacity building and reqilience development once tl)e Asset Tran.8fer proce.s< 1$ completed. Include% training for compliance with legal requiremcnts and building managernmt and training opportunities for volunteers. Van Repla¢em¢nt is to replace our 2002 ￿gIStered van. Aiming for an electric vehi¢le. Workshops 18 to deliver skill sharing workshops across the borough of Gedling. Defib Project is lo purchase a new defibrillator. Solar Project is funding lo install solar panels. The transfers of £815 frurn the I'ech fund. £16.938 fruni the Van Replacement fund and £1,475 from the Defib project fund to the Gcncral fund represents th¢ net book value of fixcd assets: the use of which is not subj¢¢t to any rebtriction. The transfers of £9 to the Uniforn] fvnd. £181 to the Tech fund and £728 to the Workshops ftlnd from the General fund are lo cover the deficit on the