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2023-03-31-accounts

PLAY GLOUCESTERSHIRE

COMPANY NUMBER 6260058

REGISTERED CHARITY NUMBER 1126562

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

Doc ID: 3284758779fced460d60ee23d70d02109b79a237

PLAY GLOUCESTERSHIRE

CONTENTS

for the Year Ended 31 March 2023

Page
Reference and administrative information 1
Report of the Trustees 2 - 8
Independent examiners' report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 - 22

Doc ID: 3284758779fced460d60ee23d70d02109b79a237

PLAY GLOUCESTERSHIRE

COMPANY INFORMATION

for the Year Ended 31 March 2023

Trustees & directors:

Diane Mautterer Matthew Arthur Jenni Wilson Chloe Booth Resigned 16/5/22 Lindsay Chaplin Appointed 17/8/22 Hilary Smith Appointed 20/2/23 Resigned 29/3/23 Kay Lillington Appointed 3/7/23 Key management personnel: Ben Morris 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 2023

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 2023. 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.

Play Gloucestershire had 8 adult general volunteers, 5 who helped out at play sessions on an occasional basis during 2022-23; they are always in addition to paid staff and are there to provide extra support with activities and act as role models. The other 3 helped paint and decorate the Sanctuary. There is also a very successful Young Volunteers programme, with 43 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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PLAY GLOUCESTERSHIRE REPORT OF THE TRUSTEES

for the Year Ended 31 March 2023

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.

Achievements and Performance

Through our various play initiatives, we aim to improve the well-being of children and families by fostering a sense of community, building relationships, and promoting positive mental health. 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 the charity has and continues to benefit from strong, trusting partnerships with commissioners. These can be at a hyper local level such as a parish council or community group who invest in play for their community: the majority of these continued to fund the charity during the covid stand down periods, aware they would need our unique offer of outdoor play and community development when the restrictions were lifted. We also are working closer with commissioners who have a broader landscape in terms of outcomes they are trying to achieve, such as The National Lottery Community Fund and includes NHS Gloucestershire, with whom we have forged a stronger relationship as they continue to fund our Play Nurture Plus work in schools and community development in Kingsway. There has been further NHS funding towards our therapeutic play for a county wide offer targeting individual children and young people. This dual aspect approach means the charity has a strong financial outlook where we can offer play on a universal basis, but also an individual one. Where the two combine in terms of universal and targeted provision happening in the same location, we are witnessing huge physical and psychological benefits for the children and young people involved.

Community Play

The community play offer is a vital aspect of Play Gloucestershire's mission to provide opportunities for children and young people to play freely and develop their social, emotional, and physical skills. The community play offer includes both after school and holiday play sessions in local parks. These play opportunities are accessible to all children, regardless of their background or ability, and are designed to be inclusive, safe, and fun. We work closely with children, young people, local schools, community groups, and families to identify the needs of children in the area and tailor our play offer accordingly.

Our community play offer has been more important than ever. With the COVID-19 pandemic causing disruption to education and social interactions, our play sessions have provided a much-needed outlet for children to play and connect with others. We have made good on the investment made in us by community partners during lockdown by seamlessly returning to existing sites, and we have also taken on more community work with new partners.

Work in Schools

We have continued to run Play Nurture sessions at Harewood Junior School and at The Milestone School (SEND provision setting). We have also provided one-to-one sessions with two children. One is in a Pupil Referral Unit; they identified a need for his day to start positively and now use this time with a Play Ranger to set him up for a good day. An unexpected outcome of our Play Nurture Plus work has been several of our partner schools have witnessed the positive impact of our Play Rangers and the relationships forged with children and young people through play. This has led a number to enquire about one-on-one work with some of their most vulnerable pupils. In one case, the school wanted us to work with a pupil who had not returned to fulltime education, using playwork to build his confidence with the aim of moving sessions from home to school, adding this to his part-time timetable.

Our Play Nurture Plus project, described below, also takes place in schools.

Play Statistics

The statistics show we have provided 50 holiday play days, 68 school sessions, 167 play nurture sessions, 186 after school sessions, 2 events and 15 one-to-one sessions. This totals more than 846 hours of outdoor play, receiving 7672 play visits from children.

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PLAY GLOUCESTERSHIRE REPORT OF THE TRUSTEES

for the Year Ended 31 March 2023

Some significant projects have been funded during this year:

Play Nurture Plus

The original Play Nurture Plus pilot was a success and an extension to the joint project between Play Gloucestershire, and NHS Gloucestershire’s Integrated Care Board was commissioned. The aim of the project was to extend the reach of the original project outcomes: 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. This year we have worked with 4 partner schools and supported pupils to:

There are faculty members spread across 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 Play Champions have used the principles and developed their own version of Play Nurture with support from our Play Rangers providing regular checkins, 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.

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 delivered HAF activities during Easter and Summer holidays, as well as a place on the project steering group and sub-committee looking at how to engage and encourage teenagers to take part in the programme. We have worked with the district leads in the Cotswolds, the Forest of Dean and in Gloucester closely with Gloucestershire Gateway Trust and The Venture, White City.

Play 2 Nurture

We are approaching the halfway mark of our three-year ‘Play 2 Nurture’ project. Supporting 90+ schoolaged children each year, we use 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). This year we have combined this targeted approach with a universal offer taking our Tuesday sessions to the local open space at Ayland Gardens with a dual approach in mind. Firstly, it has allowed us to offer a safe space for those that have worked with us in The Play Sanctuary to play in their community, making new friends and experiencing their local play space potentially for the first time. Conversely the universal access sessions in the community have allowed children and young people to identify their own needs for additional support and refer themselves to our targeted sessions, having built a relationship with the play team who work at the speed of trust.

We have provided 167 sessions and 1373 play visits involving 108 children.

Other significant developments:

We achieved significant investment in community play utilising Gloucestershire County Council’s Levelling Up Together funding, supporting the annual service costs in Podsmead, Gloucester extending that project by at least another year. We are bringing holiday play days back to Ruspidge in the Forest of Dean, and returning to Kingsholm in Gloucester after an 8-year play hiatus.

Further funding has been provided from The Virtual School to provide a mixed portfolio of training and play interventions for children in care and their foster families. We will be looking at providing a summer celebration event in 2024 inviting all The Virtual School families to enjoy a day of play together.

A milestone moment for Play Gloucestershire came in October half term as for the first time we had a team made up of Play Rangers that had all come through our Young Volunteer programme.

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PLAY GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2023

Partnership work with Bourton on the Water parish council and their Community Warden has led to local cafes donating unsold food to our team on a Wednesday to serve up to the children on site. The sheer amount given to us has resulted in food packages going home as well as filling bellies on site.

In the Autumn, the Trustees made the decision to support staff with the impact of the cost of living crisis by providing Winter Fuel/Cost of Living payments/vouchers to the team, which were gratefully received with much thanks eg; “This is so amazingly kind of you all and the gesture has blown me away after a few difficult weeks it’s so lovely to see kindness first hand so thank you from the bottom of my heart”

Beneficiaries of our services

The main beneficiaries of our services are children, with our core age range being 7 to 14. 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 15 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 an increasing demand for our services as the ongoing recovery from the pandemic highlights the mental health needs of young people, both in school and in their communities. Demand is met through commissioning and grants with several large-scale projects this year. Projects such as our partnership work with NHS Clinical Commissioning Group CCG/ICB on a continuation of our ‘Play Nurture Plus’ programme in schools across the county as well as 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 lottery funded project ‘Play 2 Nurture’ is approaching the halfway stage and the interim report highlights this approach is working and by creating a ‘hub of happiness’ at The Play Sanctuary we are supporting vulnerable children and families. Gloucestershire County Council’s Early Help Team have also re-commissioned our ‘Playful Transitions’ approach – giving support to children in transition to secondary school.

Community play continues to be invested in by active community partners, and this includes new partners for this year such as Wotton-Under-Edge Town Council who have utilised their own youth programme funding as well as the Office of the Police Crime Commissioner to fund play for the whole community. 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 investment from the ICB, success in funding applications for match funding and holiday provision in addition to the support from the Gloucestershire Gateway Trust.

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 2023

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 new site leaders who can lead sessions in both types of work. We successfully recruited one person in June 2022 and have just recruited another in May 2023.

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 (£69,000 - £138,000). 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.

Free reserves are currently higher than this level at £142,838. Designated funds are £77,183 and include £33,546 remaining from a grant for an 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 2023 were as follows:

Restricted Funds
Unrestricted Funds
General Funds
Designated Funds
Total funds		 £
£
253,416
142,838
77,183
220,021
473,437

Chair's Report

Reflecting on 2022/23, our charity continues to operate in a healthy financial position. The demand for our services has increased, particularly in light of the pandemic and the impact that has had on the mental health of young people. The return to community play has been particularly valued after the disruptions of covid and provides an accessible outlet for children to play and develop socially, physically and emotionally.

Our Play Nurture project in schools continues to offer valuable support and have a positive impact; as does our Play 2 Nurture project, which offers targeted support to build resilience and better life chance in young people.

The trustees have been pleased to welcome two new members to the board of trustees and have been delighted to see the progress Ben Morris has made during the first year in his role as Director of Play.

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PLAY GLOUCESTERSHIRE

REPORT OF THE TRUSTEES

for the Year Ended 31 March 2023

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 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:

Diane Mautterer Matthew Arthur Jenni Wilson Chloe Booth Resigned 16/05/2022 Lindsay Chaplin Appointed 17/08/2022 Hilary Smith Appointed 20/02/2023 Resigned 29/03/2023 Kay Lillington Appointed 03/07/2023

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 Ben Morris.

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 2023

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;

• prepare the financial statements on the 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 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: 08 / 11 / 2023

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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 2023 set out on pages 10 to 22.

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

It is my responsibility to:

Basis of independent examiner’s statement

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

Independent examiner's statement

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

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

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

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

have not been met; or

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

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

Date: 09 / 11 / 2023

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PLAY GLOUCESTERSHIRE

STATEMENT OF FINANCIAL ACTIVITIES

(including Income and Expenditure Account)

for the Year Ended 31 March 2023

Unrestricted
Funds
2023
Notes
£
Income from:
Donations
3
4,020
Charitable Activities
4
80,970
Total
84,990
Expenditure on:
Charitable activities
Direct costs for play ranger teams
6
50,994
Support costs
7
5,165
Governance costs
8
1,894
Total
58,053
Net income (expenditure)
11
26,937
Transfer between funds
138
Net movement in funds
27,075
Reconciliation of funds
Total funds brought forward
18
192,946
Total funds carried forward
18
220,021		 Restricted
Funds
2023
£
260,685
240
260,925
160,210
39,925
512
200,647
60,278
(138)
60,140
193,276
253,416		 Total
Funds
2023
£
264,705
81,210
345,915
211,204
45,090
2,406
258,700
87,215
-
87,215
386,222
473,437		 Unrestricted
Funds
2022
£
6,804
67,768
74,572
26,418
2,070
1,720
30,208
44,364
49,601.00
93,965
98,981
192,946		 Restricted
Funds
2022
£
439,834
-
439,834
207,827
27,371
-
235,198
204,636
49,601.00
-
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

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PLAY GLOUCESTERSHIRE Company number 6260058

BALANCE SHEET

As at 31 March 2023

Notes
FIXED ASSETS
Tangible assets
13
CURRENT ASSETS
Debtors
14
Cash at bank
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
NET ASSETS
RESERVES
Restricted Funds
18
Unrestricted Funds
18
General Funds
Designated Funds
18		 2023
£
£
36,997
135,344
314,127
449,471
13,031
436,440
473,437
253,416
142,838
77,183
220,021
473,437		 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

The notes on pages 12 to 22 form part of these accounts.

For the year ended 31 March 2023, 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:08 / 11 / 2023

Diane Mautterer Chair of Trustees

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

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 2023

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 separate 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
-
Donations received
4,020
Total
4,020
Unrestricted
Funds
£
Grants received
1,756
Donations received
5,048
Total
6,804		 Restricted
Funds
£
260,685
-
260,685
Restricted
Funds
£
439,834
-
439,834		 Total
2023
£
260,685
4,020
264,705
Total
2022
£
441,590
5,048
446,638		 Total
2022
£
441,590
5,048
446,638
Total
2021
£
202,432
12,865
215,297

13

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

4 INCOME FROM CHARITABLE ACTIVITIES

Play Rangers service delivery fees
Other income
Total
Play Rangers service delivery fees
Other income
Total		 Unrestricted
Funds
£
80,384
586
80,970
Unrestricted
Funds
£
67,629
139
67,768		 Restricted
Funds
£
240
-
240
Restricted
Funds
£
-
-
-		 Total
2023
£
80,624
586
81,210
Total
2022
£
67,629
139
67,768

5 GOVERNMENT GRANTS The government grants recognised in the accounts were as follows:

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
Levelling up fund
HMRC Furlough scheme		 Total
2023
£
8,353
-
-
-
-
3,776
79,998
24,521
-
116,648		 Total
2022
£
4,127
2,400
18,389
5,014
46,053
92,024
40,804
-
1,429
210,240

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

6
DIRECT COSTS FOR PLAY RANGER TEAMS
Current Year
Salaries
Pensions
Childcare vouchers
Insurances
Training
Phones & admin
Equipment and activities
Transport & travel
Publicity
DBS checks
Staff uniform
ICT website development
Depreciation
Sundry
Comparative year
Salaries
Pensions
Childcare vouchers
Insurances
Training
Phones & admin
Equipment and activities
Transport & travel
Publicity
DBS checks
Staff uniform
ICT
Depreciation
Sundry		 Unrestricted
Funds
£
5,880
7,530
157
1,345
697
1,456
7,690
6,992
280
498
299
70
17,946
154
50,994
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		 Restricted
Funds
£
140,408
70
-
2,846
1,266
330
7,700
5,053
1,504
57
215
-
-
761
160,210
Restricted
Funds
£
130,937
7,500
-
3,456
2,400
586
49,454
12,900
-
54
365
36
-
139
207,827		 Total
2023
£
146,288
7,600
157
4,191
1,963
1,786
15,390
12,045
1,784
555
514
70
17,946
915
211,204
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

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

7
SUPPORT COSTS
Current Year
Rent and rates
Travelling expenses
Maintenance
Office costs
Information technology
Bank charges
Gifts
Memberships
Salaries
Evaluation
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		 Unrestricted
Funds
£
3,292
313
422
456
82
600
-
-
5,165
Unrestricted
Funds
£
1,357
-
96
843
385
57
-
2,046
-
2,070
Unrestricted
Funds
£
900
742
252
1,894
Unrestricted
Funds
£
720
1,000
1,720		 Restricted
Funds
£
3,507
879
863
424
315
32
-
8
28,299
5,598
39,925
Restricted
Funds
£
8,229
75
324
1,027
38
-
17,678
-
27,371
Restricted
Funds
£
-
508
4
512
Restricted
Funds
£
-
-
-		 Total
2023
£
6,799
879
1,176
846
771
114
600
8
28,299
5,598
45,090
Total
2022
£
6,872
171
1,167
1,412
95
-
19,724
-
29,441
Total
2023
£
900
1,250
256
2,406
Total
2022
£
720
1,000
1,720

16

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

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 (2022:Nil).

Aggregate donations from related parties were £nil (2022: £nil).

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

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: £nil).

10 STAFF

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

2023
£
Wages and salaries
168,018
Social security costs
6,569
Pension costs
7,600
182,187
Number of employees
2023
The average monthly number of full-time equivalent employees during the period was:
Charitable activities
5.16
Administration
0.68
Total
5.84		 2022
£
145,668
9,842
7,646
163,156
2022
5.00
1.00
6.00

The average number of contracted employees during the year was 7.

No employee has employee benefits in excess of £60,000 (2022: 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 £40,506 (2022: £37,395).

11 NET INCOME EXPENDITURE

This is stated after charging:

This is stated after charging:
2023 2022
£ £
Depreciation 17,946 8,336
Independent examiner's fee 900 600
Operating leases - rent 6,799 6,114

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.

17

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NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

13 TANGIBLE FIXED ASSETS

Property
Computer
improvements
Equipment
COST
£
As at 1 April 2022
22,943
12,842
Additions
As at 31 March 2023
22,943
12,842
DEPRECIATION
As at 1 April 2022
15,935
11,063
Charge for the year
4,822
621
As at 31 March 2023
20,757
11,684
NET BOOK VALUE
As at 31 March 2022
7,008
1,779
As at 31 March 2023
2,186
1,158		 Office
Equipment
£
12,636
139
12,775
11,661
1,007
12,668
975
107		 Motor
Vehicles
£
135,225
135,225
90,183
11,496
101,679
45,042
33,546		 Total
£
183,646
139
183,785
128,842
17,946
146,788
54,804
36,997

14 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments
Accrued income
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
Income spent
Deferred income carried forward		 2023
£
24,321
11,023
100,000
135,344
2023
£
2,111
7,686
2,346
888
13,031
2023
£
4,000
5,000
4,000
-
5,000		 2022
£
17,058
5,626
140,000
162,684
2022
£
3,455
6,844
2,545
887
13,731
2022
£
-
4,000
4,000

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 2023
2022
£
£
1,593
1,593
Land and Buildings

18

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

18 STATEMENT OF FUNDS

Current Year
Balance at
1 April 2022
Transfer
£
£
£
£
Restricted Funds:
NHS CCG
427
-
(428)
-
Glos CountyCcl Levelling up
-
24,521
Gloucestershire Gateway Trust
8,161
30,000
(28,162)
-
Kickstart grant
259
-
(115)
-
Podsmead Big Local
-
7,551
(7,551)
-
Youth Investment Fund
4
-
-
-
National Lottery Community Fund SW R
26,055
79,998
(80,590)
138
-
Gloucestershire Community Foundation
1,595
-
-
Erasmus
4,813
8,353
(3,726)
GoC Coney Hill
1,565
-
(1,565)
-
GoC Ruspidge
3,135
-
(3,134)
-
Glos County C HAF Grant
1,374
3,776
(5,150)
Glos County C Early Help Commissioni
-
240
(240)
-
Avening CofE Education Fund
-
534
(534)
-
Thriving Communities Grant
5,876
-
-
NHS ICB Play Nurture
-
100,000
-
Active Gloucestershire
-
5,952
-
Together in Matson
20
-
(20)
-
NHS CCG Kingsway project
75,000
-
(36,931)
-
NHS CCG Schools project
65,000
-
(32,501)
-
193,276
260,925
(200,647)
(138)
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
-
-
17,946
-
95,129
-
-
17,946
-
General Fund
97,817
84,990
(58,053)
18,084
Unrestricted Funds
192,946
84,990
(58,053)
138
Total Funds
386,222
345,915
(258,700)
-
Incoming
Resources
Outgoing
Resources		 Balance at
31 March 2023
£
1
-
24,521
9,999
144
-
4
-
25,325
1,595
9,440
-
1
-
-
-
5,876
100,000
5,952
-
38,069
32,499
253,416
20,000
10,325
5,000
5,000
36,858
77,183
142,838
220,021
473,437

19

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

Comparative Year
Balance at
1 April 2021
Transfer
£
£
£
£
Restricted Funds:
NHS CCG
-
50,000
(49,573)
-
Glos CountyCcl Covid Prevention Fund
-
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)
-
GoC Nailsworth
498
-
(498)
-
National Lottery Community Fund SW R
-
40,804
(14,050)
(46,000)
Gloucestershire Community Foundation
-
4,535
-
-
Erasmus
3,156
4,127
(2,470)
(699)
GoC Coney Hill
2,609
-
(1,044)
(2,940)
GoC Ruspidge
4,180
-
(1,045)
-
Glos County C HAF Grant
10,325
-
92,024
(80,325)
-
HMRC Furlough Scheme Grant
1,625
-
(1,625)
-
Glos Disability Fund
8,131
-
(8,131)
-
National Lottery Covid Emergency Fund
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)
-
Restricted Funds:
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

NHS CCG

Glos County Ccl Levelling up

Gloucestershire Gateway Trust

Grant to fund 12 month Play Nurture Plus project in 2021-2 to bring play nurture to more schools across Gloucester to help support children post-Covid.

Grant to provide holiday playdays in Ruspidge during 2023-4 and year round after school and holiday play in Podsmead during 2023-4.

Funds core costs.

Kickstart

Grant to cover costs of employing and training a new member of staff on 28 hrs/wee Remaining funds to be used for training and equipment for recruited staff member.

Podsmead Big Local

Grant funding for play sessions in Podsmead, Gloucester.

20

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

Youth Investment Fund Grant to purchase an electric 8-seater vehicle for transporting children to and from the Play Sanctuary.Purchased March 2022. 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, plus other improvements. 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; all sessions delayed by Covid now delivered GoC Ruspidge Growing our Communities Fund for Ruspidge; all sessions delayed by Covid now delivered. County Ccl HAF Grant Grant to provide active play sessions with a hot meal for children during Easter school holidays in 2022-23. Glos County Ccl Early Help Grant to run Transitions camps in the Summer holidays for children needing more support changing from primary to secondary school. Avening CofE Education Fund Grant to run a Summer playday. Thriving Communities Grant Project to support local communities to set up their own play sessions. Paused due to Covid. NHS ICB Play Nurture Grant to support small group and one to one Play Nurture delivery; grant is also to support expansion of PG to recruit new staff and lease transport to increase services Active Gloucestershire Grant to run Stay & Play sessions 2023-24 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 £69 - 138k. Designated Funds: Vehicle Fund - The vehicle fund is for the repair and maintenance of motor vehicles held and a replacement scheme. Equipment Funds - The equipment funds are for the replacement of office and play equipment held. Uniform Fund - To provide for uniforms. Fixed Asset Reserves Fund - 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

21

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PLAY GLOUCESTERSHIRE

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2023

19 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2023 are
represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within
one year
Total
Fund balances at 31 March 2022 are
represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within
one year
Total		 General Designated
Restricted
Fund
Funds
Funds
£
£
£
-
36,997
-
155,869
40,186
253,416
(13,031)
-
-
142,838
77,183
253,416
General
Designated
Restricted
Fund
Funds
Funds
£
£
£
0
54,804
0
111,548
40,325
193,276
(13,731)
-
-
97,817
95,129
193,276		 2023
Total
£
36,997
449,471
(13,031)
473,437
2022
Total
£
54,804
345,149
-13,731
386,222

22

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