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2022-03-31-accounts

PLAY GLOUCESTERSHIRE

COMPANY NUMBER 6260058

REGISTERED CHARITY NUMBER 1126562

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

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PLAY GLOUCESTERSHIRE

CONTENTS

for the Year Ended 31 March 2022

Page
Reference and administrative information 1
Report of the Trustees 2 - 8
Independent examiners' report 9
Statement of Financial Activities 10
Balance Sheet 11
Cash Flow Statement 12
Notes to the Financial Statements 13 - 25

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PLAY GLOUCESTERSHIRE

COMPANY INFORMATION

for the Year Ended 31 March 2022

Trustees & directors: Louise Holder Diane Mautterer Matthew Arthur Jenni Wilson Chloe Booth Lindsay Chaplin Key management personnel: Pip Levett Secretary: Helen Logan Registered office: Unit R7-R9 City Works Alfred Street Gloucester GL1 4DF Principal office: Unit R7-R9 City Works Alfred Street Gloucester GL1 4DF Company number: 06260058 Charity number: 1126562 Independent examiner: Patrick Morrello ACA Holyoake House Hanover Street Manchester M60 0AS Bankers: Barclays Bank plc Leicester Leicestershire LE87 2BB

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PLAY GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2022

The Trustees (who are also directors for the purposes of company law) present their report and the financial statements for the year ended 31 March 2022. Included within the trustees' report is the directors' report as required by company law.

The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the Charity's Memorandum and Articles of Association, in accordance with Statement of Recommended Practice, Accounting and Reporting by Charities SORP (FRS102) and the Companies Act 2006.

Objectives and Activities

The objects of the charity are:

To advance in life and help young people up to the age of 19 through:

(a) The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life.

(b) Providing support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals.

The charity has a shared vision of happy and healthy childhoods full of outdoor play. Play Gloucestershire is a charity which believes that playing outdoors is an essential part of a happy, healthy childhood, and at the heart of a nurturing community. We provide fun, adventurous and inclusive opportunities for local outdoor play, to transform children’s lives and help them build active, positive futures.

The main areas of activity used to achieve these objectives are:

To assess outcomes, the charity keeps records of attendance at play sessions which are reported back to funders. Case studies, quotes and feedback from families, teachers and others are also recorded to assess impact. The charity has conducted user surveys and commissioned external evaluation reports in prevous years and the current Play 2 Nurture project includes a full evaluation process, which will provide good practice for the future.

The charity does not make use of social investment and does not make grants.

The charity has a small number of adult volunteers and Duke of Edinburgh volunteers who contribute to play sessions but they are always in addition to paid staff, rather than in place of them.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

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PLAY GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2022

Achievements and Performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on outdoor child-led play and are undertaken to further Play Gloucestershire's charitable purposes for the public benefit.

The headline leading this trustees report is that our Play Rangers resumed community play after a 16month hiatus. At the start of this financial year, the Covid storm was still raging and we were still unable to deliver open access play in parks across Gloucestershire.

The timely emergency support from The National Lottery Community Fund and HM Government through their Coronavirus Community Support Fund meant that we were able to start the new year on a strong financial footing. Not only have we been able to adapt our play activities to support some of Gloucestershire’s disadvantaged children with our Play Nurture and Stepping Out sessions, we were also able to provide families with a playful boost by getting out another 3,000 Bags of Play between April 2021 and March 2022.

Community Play

The missing component to our work was community play and it was not until the school summer holidays when Covid restrictions started to relax, that we were able to resume our much-loved free, open access play in green spaces across the County. It had been sorely missed by children and their families and our Play Rangers could not wait to get back to it. Returning to play was challenging for some. Young people have spent so long in social isolation that it took courage for some to return. Our Play Team were acutely aware that some struggled, needed extra encouragement and we all noticed the missing faces – regulars pre-covid who did not return. It highlights the importance of continuity in community play – something that pre-covid Play Gloucestershire had achieved so successfully over the 14 years of its existence. Sharing everyday events with children on a regular basis builds trust. When weekly contact stops, relationships can grind to a halt and some young people simply lose their desire and healthy habit of weekly outdoor play with friends and their trusted Play Rangers.

Work in Schools

We have continued to run Play Nurture sessions at Harewood Junior School and also at The Milestone School (SEND provision setting). We have also provided emergency one-to-one sessions with a child who was at risk of being excluded from school. Our Play Nurture Plus project, described below, also takes place in schools.

Play Statistics

The statistics show we have provided 106 play days, 186 school sessions, 117 after school sessions and more than 1061 hours of outdoor play, receiving 4730 play visits from children.

Some significant projects have been funded during this year:

Play Nurture Plus

Play Nurture Plus is a joint project between Play Gloucestershire, Gloucestershire Healthy Living and Learning, Gloucestershire’s Clinical Commissioning Group and Active Gloucestershire that began in April 2021 and ran on a term-by-term basis until March 2022. The aim of the project was to embed the principles of Play Gloucestershire’s award-winning Play Nurture programme in schools using a ‘train the trainer’ model designed and implemented by Play Gloucestershire. Working with 17 partner schools this pilot project we supported pupils to:

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PLAY GLOUCESTERSHIRE REPORT OF THE TRUSTEES

for the Year Ended 31 March 2022

There are now 46 faculty members spread across our initial 17 partner schools that have benefitted from the ‘train the trainer’ model and on the job experience of how Play Nurture sessions work. With the skills, techniques and experience gained in the 8-week PNG programme 31 school Play Champions have used the principles and developed their own version of Play Nurture with support from our Play Rangers providing regular check-ins, WhatsApp/online support groups, and reflective practice. We have left a Play Nurture legacy with schools prepared to use play and its benefits to support staff and pupils.

PAClife

Physical and Cultural Activities for Life Skill Development (known as PAClife) is our first European project - funded by Erasmus+ and designed to support young migrants and young people facing disadvantage to develop increased resilience through sport and cultural activities. The project, led by The University of Gloucestershire has joined 6 partners from across the EU (Play Gloucestershire, Rogers Foundation- Hungary, KMOP- Greece, CESIE- Italy and MS ActionAid, Denmark) who have collaborated to enhance the lives of young people, refugees or looked after young people.

The PACLife project was interrupted by Covid, resulting in a very intense and condensed 12-month period of delivery from June 2021. We collaborated by devising a core syllabus with partners and then our Team Leader Katie Spencer-Jefferies took part in training the trainers, trained our own trainers and some external ones as well, and oversaw the training of 11 young people who went on to successfully complete a volunteer placement. The increase in confidence and self-esteem of our participating young people was marked, as was their understanding and self-awareness that doing good makes you feel good.

HAF

We continued to contribute to the Government funded Holiday Activity and Food programme, known as HAF. This programme supports children experiencing holiday hunger with positive activities and healthy meals. Our charity has not only delivered HAF activities at Easter, Summer and Christmas this year but provided more Bags of Play and supported the development of the HAF programme with Gloucestershire County Council. New partnerships have emerged with The Sober Parrot and The Long Table (providing healthy meals for us to cook and serve outdoors on our campfires) and we have worked closely with Gloucestershire Gateway Trust and The Venture, White City too. We were chosen as a case study for the national HAF evaluation and hosted a virtual visit to one of our summer play days.

Play 2 Nurture

In early September 2021, we received the fabulous news that The National Lottery Community Fund had awarded us £240,119 over three years to provide outdoor play and support for children and families living in the heart of Gloucester. Our ‘Play 2 Nurture’ project will support 90 school-aged children each year, using the therapeutic power of play to help those facing adversity to build resilience and have better life chances. The project is targeted at children who live or go to school within a mile of The Play Sanctuary in Gloucester (GL1 4DF). It aims to use play to help young people experiencing emotional and/or economic hardship as we emerge from the pandemic. We had applied for this grant before the pandemic hit, so were delighted that after a long wait, in January 2022 we were able to launch this project. It starts at the very time when children need to play more than ever, as we attempt to support their Covid recovery through play.

Other significant developments:

First electric vehicle

Towards the end of the year, we were fortunate to be awarded a grant of £46,053 from the DCMS Youth Investment Fund for an eight-seater electric vehicle to transport children and play equipment.

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PLAY GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2022

New Director of Play

Succession planning for our new Director of Play started in June 2021. With pro bono support from consultant Julie Lester, a timeline was created to ensure that the new Director would be in post at the start of April 2022. The planning ensured that we kept to our timetable keeping our staff fully informed and supported in the process. Retention of staff is something that Play Gloucestershire excel in and we were keenly aware that such a big change can cause uncertainty and instability. Interviews were held in November 2021 and we were delighted to appoint Team Leader Ben Morris as our new Director of Play who succeeded charity founder Pip Levett after 14 years at the helm.

The charity did not undertake any large scale fundraising activities, does not make any investments and has not incurred any material expenditure to raise funds in the future.

Beneficiaries of our services

The main beneficiaries of our services are children, with our core age range being 7 to 13. This includes looked-after children, children dealing with difficulties in their lives which may include domestic abuse, bereavement, difficulties making friendships, as well as those dealing with the usual ups and downs of childhood. We work with children at public green spaces near their homes and focus on areas of urban deprivation or rural isolation. We also work with referred children in schools and also in a SEND provision setting. Further beneficiaries are the children's families and carers, school staff and local communities where we engage with local people to improve provision of safe places to play and to increase use of green spaces.

Financial Review

Over the last 14 years the Play Gloucestershire team have consistently proved their ability to adapt and change rapidly to evolving circumstances whilst keeping our play mission central to all activity. We have built a low core cost model, with only one member of the team non-child facing, and the whole team led by the Play Director always placing the needs of the children and communities first, no matter what the circumstances. We have a long and exemplary track record for play delivery, quality, reliability and value.

There is high demand for our services as we move into recovery from the pandemic. Demand is met through commissioning and grants with several large-scale projects this year. We are currently working with NHS Clinical Commissioning Group (CCG) on a two year continuation of our ‘Play Nurture Plus’ programme in schools across the county and CCG have also funded a two year project offering Play Nurture in schools and community play in an area they have targeted as in need of health and welfare interventions, Kingsway in Gloucester. Our new three year Lottery funded project called ‘Play 2 Nurture’ started in January 2022 giving us a solid financial base during this period. Gloucestershire County Council’s Early Help Team have also re-commissioned our ‘Playful Transitions’ approach – giving support to children in transition to secondary school.

Other projects put on hold due to the pandemic have resumed such as ERASMUS PACLife. Community play funders have all returned; we have a full programme of after school delivery and there is a strong demand for community play during the holidays.

Play Gloucestershire ended the financial year with very strong reserves having received more income than expected due to more income streams returning after Covid, the grant for an electric vehicle, and a large grant of £140k paid in advance by NHS CCG for two 2-year programmes. However, increasingly challenging economic circumstances for the whole country mean that costs are rising steeply, so we may need to call on reserves. Our fleet of five vans is also now 15 years old and starting to show signs of wear and tear; we will need to hold reserves in case we have to replace or lease one or more vans in order to keep delivering play sessions. As a mobile service, we are dependent upon our vans to deliver play. All that being said, we are as well placed as we can be to ensure that we keep supporting children through the years ahead.

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PLAY GLOUCESTERSHIRE REPORT OF THE TRUSTEES

for the Year Ended 31 March 2022

Going concern

We have been successful in moving towards a model of ‘50:50’ Community Play: Play Nurture as identified in our strategic plan called ‘More Play Please’ and this brings our finances to a sustainable position. We had identified that after-school and holiday provision was not sufficient to fund the charity's expenses and we also wanted to do more therapeutic Play Nurture work to support children. The Play Nurture projects we have developed have allowed us to fulfil our charitable objectives and also place the charity's finances on a more sustainable basis. The trustees are happy that Play Gloucestershire is a going concern.

Plans for the future

We are continuing to follow our strategic plan 'More Play Please' as mentioned above by continuing to provide a mixture of free to use open-access Community Play and targeted therapeutic play nurture sessions. We plan to increase provision by recruiting and training a new site leader who can lead sessions in both types of work. This person was employed in July 2022 and is gaining experience.

Reserves policy

The policy of the charity is to maintain adequate general reserves at a level equivalent to between three and six month's expenditure (£60,000 - £120,000). The trustees consider that general 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 activities while consideration is given to ways in which additional funds may be raised.

Reserves are currently higher than this level at £192,946 but this includes £46,000 grant for the electric vehicle (which has been purchased) and will be depreciated over the next four years, so is not available for general expenditure. As explained above, uncertain economic circumstances and the increasingly likely need to replace or lease new vans means that this surplus may well be called on in the near future in order to allow the charity to keep delivering for its beneficiaries. If circumstances change (eg we find grant funding for new vans, or costs stop increasing so sharply) the trustees will look to reduce reserves to the usual level.

Reserves as at 31 March 2021 were as follows:

Restricted Funds
Unrestricted Funds
General Funds
Designated Funds
Total funds		 £
£
193,276
97,817
95,129
192,946
386,222

Chair's Report

Reflecting on 2021/22, our charity was in a healthy financial position, particularly after securing funding from the National Lottery Community Fund. The year also marked the very welcome return of our open access community play, following the relaxation of Covid restrictions. This important element of our work was greatly missed by children, families and our Play Rangers. Play Nurture and Stepping Out activities continued to support some of the most disadvantaged children in Gloucestershire.

After 14 years, Pip Levett stepped down as Director of Play. As the founder of the charity, these were hard shoes to fill. However, the trustees were delighted to appoint Team Leader Ben Morris as her successor and have no doubt that the charity is in capable hands, as Ben leads Play Gloucestershire through its next chapter.

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PLAY GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2022

Structure, Governance and Management

Governing Document

Play Gloucestershire is a charitable company limited by guarantee governed by its Memorandum and Articles of Association dated 25th May 2007, and amended by written resolution on 9 October 2008. The charitable company was registered with the Charity Commission on 4 November 2008. There are currently four members who are Trustees, each of whom agree to contribute a sum not exceeding £10 in the event of the company winding up.

Trustees

As set out in the Articles of Association, there must be at least three Trustees. The four Trustees are those people notified to Companies House as the Directors of Play Gloucestershire.

Methods Used to Recruit and Appoint New Trustees

If the trustees identify the need for new trustees – due to resignations, or the need for one or more trustees with specific skills – they will agree what skills, experience and knowledge are needed and agree a recruitment process, complying with the charity’s governing documents.

Trustee Induction and Training

Play Gloucestershire have a Trustee induction programme that includes briefings on legal obligations under company and charity law, the contents of the Memorandum and Articles of Association, decision making processes, financial performance and introductions to key employees and other Trustees. Trustees are encouraged to attend appropriate training events to facilitate the undertaking of their role.

Trustees

The Trustees who held office during the period and up to the date of this report were as follows:

Louise Holder Resigned 29/03/2022 Diane Mautterer Matthew Arthur Jenni Wilson Chloe Booth Resigned 16/05/2022 Lindsay Chaplin Appointed 17/08/2022

Organisation

The board of Trustees hold teleconference meetings as required and meet each quarter. They have appointed a Chief Executive Officer (known as the ‘Director of Play’) to manage the day-to-day operations of the charitable company. To facilitate effective operations, the Director of Play has delegated authority, within the terms of delegation approved by the Trustees, for operational matters including finance, employment and all play delivery. The Director of Play during this period was Pip Levett.

Risk management

The Trustees are developing a risk management strategy which will include an annual review of the risks the charity may face and the establishment of systems and procedures to mitigate those risks identified. It will also include procedures to follow to minimise any potential impact on the charity should those risks materialise.

Remuneration policy for key management personnel

Any changes to pay and remuneration for key management personnel are proposed with support from an external HR advisor to provide and advice and benchmarking where this is possible. The recent restructure used this process.

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PLAY GLOUCESTERSHIRE REPORT OF THE TRUSTEES

for the Year Ended 31 March 2022

Related parties and relationships with other organisations

Play Gloucestershire does not have any formal partnerships with other organisations for play delivery but has worked with the Nelson Trust and The Long Table to provide food for HAF sessions. We have longstanding informal relationships with many charities and other organisations across the County.

Reference and Administrative Details are shown on page one of this report.

Statement of trustees' responsibilities

The trustees (who are also directors of Play Gloucestershire for the purposes 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 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:

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board of trustees and directors

Diane Mautterer Chair of Trustees

Date: 07 / 12 / 2022

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PLAY GLOUCESTERSHIRE

I report on the accounts of the charity for the year ended 31 March 2022 set out on pages 10 to 25.

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

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.

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.

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

Date: 07 / 12 / 2022

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PLAY GLOUCESTERSHIRE

STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account)

for the Year Ended 31 March 2022

Unrestricted
Funds
2022
Notes
£
Income from:
Donations
3
6,804
Charitable Activities
4
67,768
Total
74,572
Expenditure on:
Charitable activities
Direct costs for play ranger teams
6
26,418
Support costs
7
2,070
Governance costs
8
1,720
Total
30,208
Net income (expenditure)
11
44,364
Transfer between funds
49,601
Net movement in funds
93,965
Reconciliation of funds
Total funds brought forward
20
98,981
Total funds carried forward
20
192,946		 Restricted
Funds
2022
£
439,834
-
439,834
207,827
27,371
-
235,198
204,636
(49,601)
155,035
38,241
193,276		 Total
Funds
2022
£
446,638
67,768
514,406
234,245
29,441
1,720
265,406
249,000
-
249,000
137,222
386,222		 Unrestricted
Funds
2021
£
32,866
17,715
50,581
32,143
9,365
964
42,472
8,109
1,088.00
9,197
89,784
98,981		 Restricted
Funds
2021
£
182,431
-
182,431
169,007
16,976
486.00
186,469
(4,038)
1,088.00
-
(5,126)
43,367
38,241		 Total
Funds
2021
£
215,297
17,715
233,012
201,150
26,341
1,450
228,941
4,071
-
4,071
133,151
137,222

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PLAY GLOUCESTERSHIRE Company number 6260058

BALANCE SHEET

As at 31 March 2022

Notes
FIXED ASSETS
Tangible assets
13
CURRENT ASSETS
Stock
Debtors
14
Cash at bank
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
NET ASSETS
RESERVES
Restricted Funds
20
Unrestricted Funds
20
General Funds
Designated Funds
20		 2022
£
£
54,804
-
162,684
182,465
345,149
13,731
331,418
386,222
193,276
97,817
95,129
192,946
386,222		 2021
£
£
13,131
-
5,444
129,327
134,771
10,680
124,091
137,222
38,241
58,656
40,325
98,981
137,222

The notes on pages 13 to 25 form part of these accounts.

For the year ended 31 March 2022, the 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 company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

These accounts were approved by the trustees on and are signed on their behalf by:07 / 12 / 2022

Diane Mautterer Chair of Trustees

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PLAY GLOUCESTERSHIRE Company number 6260058

CASH FLOW STATEMENT For the year ended 31 March 2022

Notes
Cash flows from operating activities
1
Net cash provided by/(used in)
operating activities
Cash flows from from investing activities
Purchase of tangible fixed assets
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end
of the reporting period		 2022
£
103,147
103,147
(50,009)
(50,009)
53,138
129,327
182,465		 2021
£
22,778
22,778
(1,198)
(1,198)
21,580
107,747
129,327

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PLAY GLOUCESTERSHIRE Company number 6260058

CASH FLOW STATEMENT For the year ended 31 March 2022

1 Reconciliation for net income to net cash flow from operating activities

Net income for the reporting period (as per
the Statement of Financial Activities)
Adjustments for:
Depreciation charges
Decrease/(increase) in debtors
Decrease/(increase) in creditors
Net cash provided by/(used in) operations		 2022
£
249,000
8,336
(157,240)
3,051
103,147		 2021
£
4,071
7,158
14,308
(2,759)
22,778

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

1 COMPANY INFORMATION

The company is limited by guarantee, registered in England and Wales; it is also a registered charity (number 1126562) whose activities are intended to be for the public benefit. Its registered office is Unit R7-R9, City Works, Alfred Street, Gloucester, GL1 4DF.

2 ACCOUNTING POLICIES

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.

The charity 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.

Going concern

After making enquiries, the directors are not aware of any material uncertainties that cast doubt on going concern and they have a reasonable expectation that the company will be able to continue its activities for the foreseeable future, and at least twelve months from the date of approval of these accounts. Accordingly, they have continued to adopt the going concern basis in the financial statements.

More information can be found in the Trustees Report.

Income from Charitable activities

Income from services provided were included in incoming resources in the year in which the relevant service takes place.

.

Donations

Income from donations and grants is included in incoming resources when these are receivable.

Expenditure

Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these resources.

Charitable activities

Charitable expenditure costs comprise 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

Governance costs comprise those costs associated with meeting the constitutional and statutory requirements of the charity.

Tangible fixed assets

Fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Computer equipment 33% on cost Office equipment 25% on cost Motor vehicles 25% on cost Property improvements 25% on cost

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

Leasing

Rentals are classed as operating leases where substantially all of the benefits and risks of ownership remain with the lessor. These costs are charged to the income and expenditure account as incurred.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Pension

The charity operates a defined contribution stakeholder pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme. All contributions are charged to a main pool, each employee does not have a seperate account in their name.

Fund accounting

Funds held by the charity are either:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees: or

Designated general funds - these are funds which can be used in accordance with the charitable objects that have been set aside by the trustees for a specific purpose: or

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for specific activities.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3 DONATIONS

Unrestricted
Funds
£
Grants received
1,756
Fundraising
-
Donations received
5,048
Total
6,804
Unrestricted
Funds
£
Grants received
20,001
Fundraising
-
Donations received
12,865
Total
32,866		 Restricted
Funds
£
439,834
-
-
439,834
Restricted
Funds
£
182,431
-
-
182,431		 Total
2022
£
441,590
-
5,048
446,638
Total
2021
£
202,432
-
12,865
215,297		 Total
2021
£
202,432
-
12,865
215,297
Total
2020
£
135,882
-
8,545
144,427

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

4 INCOME FROM CHARITABLE ACTIVITIES

Play Rangers service delivery fees
Other income
Total
Play Rangers service delivery fees
Training workshops
Other income
Total		 Unrestricted
Funds
£
67,629
139
67,768
Unrestricted
Funds
£
17,591
-
124
17,715		 Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-
-		 Total
2022
£
67,629
139
67,768
Total
2021
£
17,591
-
124
17,715

5 GOVERNMENT GRANTS

The government grants recognised in the accounts were as follows:

Sport England Potentials Fund
Erasmus (funding from EU)
HAF via Glos Gateway
Glos CountyCcl Covid Prevention Fund
Govt Kickstart scheme via Glos County Council
Youth Investment Fund via Children In Need
Gloucestershire CC HAF Grant
National Lottery Community Fund RC South West Region
National Lottery Covid Emergency Fund
Sport England Covid Fund
Gloucester County Council Covid Fund
Gloucester City Council Grants
HMRC Furlough scheme		 Total
2022
£
-
4,127
2,400
18,389
5,014
46,053
92,024
40,804
-
-
-
-
1,429
210,240		 Total
2021
£
48,161
-
-
-
-
-
-
-
73,097
1,194
19,974
590
19,501
162,517

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

6
DIRECT COSTS FOR PLAY RANGER TEAMS
Current Year
Salaries
Pensions
Payroll bureau
Insurances
Training
Phones & admin
Office & storage
Equipment and activities
Transport & travel
Publicity
DBS checks
Staff uniform
ICT
Depreciation
Sundry
Comparative year
Salaries
Pensions
Payroll bureau
Insurances
Training
Phones & admin
Office & storage
Equipment and activities
Transport & travel
Publicity
DBS checks
Staff uniform
ICT
Depreciation
Sundry		 Unrestricted
Funds
£
4,849
146
157
869
1,351
948
-
1,694
3,019
1,171
496
1,605
607
8,336
1,170
26,418
Unrestricted
Funds
£
14,545
-
157
2,580
381
538
198
5,623
564
86
162
-
-
7,158
151
32,143		 Restricted
Funds
£
130,937
7,500
-
3,456
2,400
586
-
49,454
12,900
-
54
365
36
-
139
207,827
Restricted
Funds
£
105,343
6,949
-
1,492
2,766
915
-
43,010
6,545
830
-
361
796
-
-
169,007		 Total
2022
£
135,786
7,646
157
4,325
3,751
1,534
51,148
15,919
1,171
550
1,970
643
8,336
1,309
234,245
Total
2021
£
119,888
6,949
157
4,072
3,147
1,453
198
48,633
7,109
916
162
361
796
7,158
151
201,150

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

7 SUPPORT COSTS Current Year

Current Year
Rent and rates
Maintenance
Office costs
Information technology
Bank charges
Life Insurance
Salaries
HR
Comparative year
Rent and rates
Maintenance
Office costs
Information technology
Bank charges
Life Insurance
Salaries
HR
8
GOVERNANCE COSTS
Independent examination
Accountancy
Professional fees
Independent examination
Accountancy
Professional fees		 Unrestricted
Funds
£
1,357
-
96
843
385
57
-
2,046
-
2,070
Unrestricted
Funds
£
96
111
411
494
65
-
8,188
-
9,365
Unrestricted
Funds
£
720
1,000
-
1,720
Unrestricted
Funds
£
-
600
364
-
964		 Restricted
Funds
£
8,229
75
324
1,027
38
-
17,678
-
27,371
Restricted
Funds
£
6,818
-
161
125
-
-
8,792
1,080
16,976
Restricted
Funds
£
-
-
-
-
Restricted
Funds
£
-
-
486
-
486		 Total
2022
£
6,872
171
1,167
1,412
95
-
19,724
-
29,441
Total
2021
£
6,914
111
572
619
65
-
16,980
1,080
26,341
Total
2022
£
720
1,000
-
1,720
Total
2021
£
-
600
850
-
1,450

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

9 TRUSTEES 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 (2021:Nil).

Aggregate donations from related parties were £0 (2021: £1,020).

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 (2021: £nil).

10 STAFF

No remuneration was paid to the trustees in the year, nor were any expenses reimbursed to them. The staff costs were:

2022
£
Wages and salaries
145,668
Social security costs
9,842
Pension costs
7,646
163,156
Number of employees
2022
The average monthly number of full-time equivalent employees during the period was:
Charitable activities
5
Administration
1
Total
6		 2021
£
132,128
4,740
6,949
143,817
2021
4
1
5

The average number of employees during the year was 6.

No employee has employee benefits in excess of £60,000 (2021:Nil).

The key managment personnel of the charity comprise the Trustees and the Chief Executive Director of Play. The total employee benefits of the key management personnel of the charity were £37,395 (2021: £37,403).

11 NET INCOME EXPENDITURE

This is stated after charging:

This is stated after charging:
2022 2021
£ £
Depreciation 8,336 7,158
Trustees' remuneration - -
Trustees' expenses - -
Independent examiner's fee 600 600
Operating leases - rent 6,114 6,060

12 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 Charegable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

13 TANGIBLE FIXED ASSETS

Property
Computer
improvements
Equipment
COST
£
As at 1 April 2021
20,003
11,773
Additions
2,940
1,069
As at 31 March 2022
22,943
12,842
DEPRECIATION
As at 1 April 2021
10,844
10,248
Charge for the year
5,091
815
As at 31 March 2022
15,935
11,063
NET BOOK VALUE
As at 31 March 2021
9,159
1,525
As at 31 March 2022
7,008
1,779		 Office
Equipment
£
12,636
-
12,636
10,189
1,472
11,661
2,447
975		 Motor
Vehicles
£
89,225
46,000
135,225
89,225
958
90,183
-
45,042		 Total
£
133,637
50,009
183,646
120,506
8,336
128,842
13,131
54,804
14
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
15
CREDITORS : AMOUNTS FALLING DUE WITHIN ONE YEAR
Creditors
Accruals and deferred income
Taxation and social security
Other creditors
16
DEFERRED INCOME
Deferred income brought forward
Income received
Deferred income carried forward		 2021
£
157,058
5,626
162,684
2022
£
3,455
6,844
2,545
887
13,731
2022
£
-
4,000
4,000		 2021
£
31
5,413
5,444
2021
£
5,757
1,948
2,165
810
10,680
2021
£
-
-
-

This is money paid in advance by the Virtual School to fund emergency play nurture one-to-one interventions, for example if a child is at risk of exclusion.

17 OTHER COMMITMENTS

The total of future minimum lease payments under two operating leases, are detailed in the following table:

Within 1 year 2022
2021
£
£
1,593
1,515
Land and Buildings

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NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

18 PENSION AND OTHER POST- RETIREMENT BENEFIT COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension charge represents contributions payable by the company to the fund.

Defined Contribution
Contributions payable by the company for the year		 2022
2021
£
£
10,008
6,949

19 VOLUNTEERS

Play Gloucestershire had 2 adult general volunteers who helped out at play sessions on an occasional basis during 2021-22; they are always in addition to paid staff and are there to provide extra support with activities and act as role models. There is also a very successful Young Volunteers programme, with 21 volunteers aged 10 - 18. They help run activities, tidy up, provide positive role models and we provide training and mentoring for them.

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NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

20 STATEMENT OF FUNDS

Current Year
Balance at
1 April 2021
Transfer
£
£
£
£
Restricted Funds:
NHS CCG
-
50,000
(49,573)
-
Glos CountyCcl Covid Prevention Fun
-
18,389
(18,389)
Gloucestershire Gateway Trust
1,808
30,000
(23,647)
-
Sport England Potentials Fund
6,482
-
(6,492)
10
Henry Smith Charity
8,381
-
(8,381)
-
Kickstart grant
-
5,014
(4,755)
-
HAF via Glos Gateway
-
2,400
(2,400)
-
Podsmead Big Local
-
6,488
(6,488)
-
Youth Investment Fund
-
46,053
(57)
46,000
-
GoC Nailsworth
498
-
498
-
-
National Lottery Community Fund SW
-
40,804
(14,050)
699
-
Gloucestershire Community Foundati
-
4,535
2,940
-
Erasmus
3,156
4,127
(2,470)
GoC Coney Hill
2,609
-
(1,044)
-
GoC Ruspidge
4,180
-
(1,045)
-
Glos County C HAF Grant
10,325
-
92,024
(80,325)
Glos Disability Fund
1,625
-
(1,625)
-
Awards for all
8,131
-
(8,131)
-
National Lottery Covid Emergency Fu
1,521
-
(1,549)
28
Thriving Communities Grant
5,876
-
-
MidCounties Co-operative
68
-
(68)
-
Active Gloucestershire
3,000
-
(3,000)
-
GoC Cirencester
1,046
-
(1,046)
-
Together in Matson
185
-
(165)
-
NHS CCG Kingsway project
75,000
-
NHS CCG Schools project
65,000
-
38,241
439,834
(235,198)
(49,601)
Unrestricted Funds:
Designated Funds:
Vehicle Fund
20,000
-
-
-
Play Equipment Fund
10,325
-
-
-
Uniforms Fund
5,000
-
-
-
Office Equipment Fund
5,000
-
-
-
Fixed Asset Reserves Fund
-
-
-
54,804
40,325
-
-
54,804
General Fund
58,656
74,572
(30,208)
(5,203)
Unrestricted Funds
98,981
74,572
(30,208)
49,601
Total Funds
137,222
514,406
(265,406)
-
Incoming
Resources
Outgoing
Resources		 Balance at
31 March 2022
£
427
-
8,161
-
-
259
-
-
4
-
-
26,055
1,595
4,813
1,565
3,135
1,374
-
-
-
5,876
-
-
-
20
75,000
65,000
193,276
20,000
10,325
5,000
5,000
54,804
95,129
97,817
192,946
386,222

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NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

Comparative Year
Balance at
1 April 2020
Transfer
£
£
£
£
Restricted Funds:
Forest Voluntary Action Forum
-
563
(563)
-
Glos Community Foundation
-
9,174
(8,475)
699
-
Gloucestershire Gateway Trust
-
10,000
(8,192)
-
Sport England Potentials Fund
1,187
-
48,161
(40,492)
-
Henry Smith Charity
7,500
10,000
(9,119)
-
Barnwood Trust
-
2,000
(2,000)
-
Wales & West Utilities Safe & Warm
1,350
(1,350)
-
Podsmead Big Local
-
4,363
(4,363)
-
Glos City Council Grants
-
590
(570)
20
-
GoC Nailsworth
498
-
-
Sport England Covid Support Grants
-
1,194
(1,194)
-
Erasmus
8,434
-
(5,278)
-
GoC Coney Hill
2,609
-
-
GoC Ruspidge
4,180
-
-
Glos County C HAF Grant
-
-
(10,325)
-
Glos Disability Fund
-
1,625
Awards for all
8,131
-
-
National Lottery Covid Emergency Fu
-
73,097
(71,207)
369
-
Thriving Communities Grant
5,876
-
-
MidCounties Co-operative
1,780
-
(1,712)
-
Active Gloucestershire
4,500
-
(1,500)
-
GoC Cirencester
1,046
-
-
Together in Matson
340
(155)
Glos County C Covid Support Grants
19,974
(19,974)
43,367
182,431
186,469
-
1,088
-
Unrestricted Funds:
Designated Funds:
Vehicle Fund
20,000
-
-
Play equipment Fund
10,325
-
-
Uniforms Fund
5,000
-
-
Office Equipment Fund
5,000
-
-
40,325
-
-
General Fund
49,459
50,581
(42,472)
1,088
Unrestricted Funds
89,784
50,581
(42,472)
1,088
-
Total Funds
133,151
233,012
(228,941)
-
Incoming
Resources
Outgoing
Resources		 Balance at
31 March 2021
£
-
-
1,808
6,482
8,381
-
-
-
-
498
-
3,156
2,609
4,180
10,325
-
1,625
8,131
1,521
5,876
68
3,000
1,046
185
-
38,241
20,000
10,325
5,000
5,000
40,325
58,656
96,981
137,222

Restricted Funds:

NHS CCG

Glos County Ccl Covid Prevn

Grant to fund 12 month Play Nurture Plus project to bring play nurture to more schools across Gloucester to help support children post-Covid.

Grant to run Stepping Out and Play Nurture sessions for children needing extra support.

Gloucestershire Gateway Trust

Henry Smith Charity

Funds core costs.

Grant to support core costs during development of new work, following Business Plan.

Kickstart

Grant to cover costs of employing and training a new member of staff on 28 hrs/wee

HAF Grant via Glos Gateway

Grant to support play sessions with midday hot meal.

Youth Investment Fund

Grant to purchase an electric 8-seater vehicle for transporting children to and from the Play Sanctuary.

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NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

Podsmead Big Local Grant funding for play sessions in Podsmead, Gloucester GoC Nailsworth Growing our Communities grant: delivered sessions delayed by Covid. National Lottery Community Fund Grant funding a three-year project offering regular, targeted Play Nurture South West Region support to children within 1 mile of the Play Sanctuary. Gloucestershire Community Fdn Grant to supply and fit heat pump to the Play Sanctuary. Erasmus PG is participant in PAClife project using volunteering to help young people overcome adverse circumstances GoC Coney Hill Growing our Communities Fund for Coney Hill; still delivering sessions delayed by Covid GoC Ruspidge Growing our Communities Fund for Ruspidge; still delivering sessions delayed by Covid County Ccl HAF Grant Grant to provide active play sessions with a hot meal for children during school holidays. Glos Disability Fund Grant for Bags of Play during Covid and for sensory play items for Play Nurture. Awards for all Year round play sessions in Ayland Gardens; paused due to Covid (resumed Sept 21) National Lottery Covid Emergency Grant to support charity for 6 months during Covid emergency 2020-2021. Fund This amount is for salaries paid in arrears and core costs paid in advance. Thriving Communities Grant Project to support local communities to set up their own play sessions. Paused due to Covid. MidCounties Co-Operative Grant to buy rewards for Young Volunteers when they hit target hours volunteered. Active Gloucestershire Grant towards supporting work with Volunteers. GoC Cirencester Growing our Communities Fund for Cirencester; still delivering sessions delayed by Covid. Together In Matson Funding for large flasks and for soup and rolls for holiday play sessions. NHS CCG Kingsway Project Grant for 2 year project to run after-school play sessions, school Play Nurture sessions and holiday play sessions across Kingsway, Gloucester. NHS CCG Play Nurture Plus Grant for 2 year project to help schools develop and run their own Play Nurture Project sessions, train Play Champions in schools and promote the benefits of child-led play General fund - Targeted as 3-6 months running costs which is approximately £60 - 120k.

Designated Funds: Vehicle Fund - Equipment Funds - Uniform Fund - Fixed Asset Reserves Fund -

The vehicle fund is for the repair and maintenance of motor vehicles held and a replacement scheme.

The equipment funds are for the replacement of office and play equipment held. To provide for uniforms. Designated fund for the net book value of fixed assets, representing funds not freely available to be spent on the operating costs of the charity

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NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2022

21 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2022 are
represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within
one year
Total
Fund balances at 31 March 2021 are
represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within
one year
Total		 General Designated
Restricted
Fund
Funds
Funds
£
£
£

-
54,804
-
111,548
40,325
193,276

(13,731)
-
-
97,817
95,129
193,276
General
Designated
Restricted
Fund
Funds
Funds
£
£
£

13,131
0
0
56,205
40,325
38,241

(10,680)
-
-
58,656
40,325
43,367		 2022
Total
£
54,804
345,149
(13,731)
386,222
2021
Total
£
13,131
134,771
(10,680)
137,222

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