**PLAY GLOUCESTERSHIRE**
**COMPANY NUMBER 6260058**
**REGISTERED CHARITY NUMBER 1126562**
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
Doc ID: 09ffdf53aeca0b78558dd635f6a5303d1c33f4df
PLAY GLOUCESTERSHIRE
## CONTENTS
for the Year Ended 31 March 2025
||Page|
|---|---|
|Reference and administrative information|1|
|Report of the Trustees|2 - 7|
|Independent examiners' report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 - 21|
Doc ID: 09ffdf53aeca0b78558dd635f6a5303d1c33f4df
PLAY GLOUCESTERSHIRE
COMPANY INFORMATION
for the Year Ended 31 March 2025
## **Trustees & directors:**
|**Trustees & directors:**|||
|---|---|---|
||Diane Mautterer||
||Matthew Arthur||
||Jenni Wilson|left 7th May 2025|
||Lindsay Chaplin||
||Kay Lillington||
||Sameera Veshmia|appointed 7th May 2025|
|**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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Doc ID: 09ffdf53aeca0b78558dd635f6a5303d1c33f4df
PLAY GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
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 2025. 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:
- Providing free open access play opportunities for all in parks and public open spaces (Community Play Rangers)
- Providing volunteering and playwork opportunities for young people, through our Young Volunteer scheme. We also provide volunteering opportunities for young people taking their Duke of Edinburgh Award and provide a small number of work experience placements to children we work with and to older students.
- Encouraging children and families to be active by offering ideas for active games and activities at play sessions; encouraging healthy eating by offering healthy snacks and meals and encouraging children to get involved in preparing food.
- Providing child-led outdoor play either in small groups or one-to-one for therapeutic benefit (Play Nurture)
- Promoting children’s play to funders, schools, communities and working to develop playful communities across the County (play advocacy)
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 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.
The charity does not make use of social investment and does not make grants.
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PLAY GLOUCESTERSHIRE REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
Play Gloucestershire had 3 adult general volunteers who helped out at play sessions on an occasional basis during 2024-25; they are always in addition to paid staff and are there to provide extra support with activities and act as role models. We also had 4 volunteers who gave their time to do some maintenance work in the Sanctuary and its garden. There is also a very successful Young Volunteers programme, with 24 volunteers aged 10 - 18. They help run activities, tidy up, provide positive role models and we provide training and mentoring for them.
## **Achievements and Performance**
This year, Play Gloucestershire continued to make a significant impact across Gloucestershire through its mission to deliver child-led, outdoor play opportunities for all. We maintained a strong presence in both rural and urban areas, delivering a unique blend of universal and targeted playwork that champions the power of play to support children’s health, wellbeing and development.
## **Targeted and Therapeutic Playwork**
Our **Play Nurture work** , delivered in partnership with the NHS as part of the multi-agency Navigational Hub (NavHub), has continued to grow in scope and impact. This collaboration has enabled us to offer responsive, therapeutic playwork interventions to children and families with complex needs — reinforcing our reputation as a trusted, flexible partner in early intervention and family support.
Our **Play2Nurture project** , funded by The National Lottery, came to a close this year after three successful years of combining universal community play with targeted therapeutic playwork in the GL1 postcode. The project supported hundreds of children through challenging life experiences and left a strong legacy in Gloucester communities. Read the Impact Report here
A highlight of the year included **staff training at an alternative provision school** , where our approach to playwork was shared with education professionals seeking new ways to engage and support their pupils. This partnership reflects our belief that playwork can be transformative across education, care, and health settings.
## **Celebration and Inclusion**
Our **National Play Day event** , delivered in partnership with The Virtual School, brought together foster families and children in care from across Gloucestershire. This joyful celebration of play was a powerful reminder of how play can build community, confidence and connection — particularly for those who need it most.
We were immensely proud to receive the **‘Altogether Different’ Award** at the National Playwork Awards. This recognition celebrates our commitment to inclusion, diversity and equity through playwork practice — and our ability to translate playwork theory into real-world impact.
A member of our management team also achieved a **Distinction in her Play Therapy training** , and now brings these qualified therapeutic skills into both our targeted and universal work, benefitting children and families across our offer.
## **Community and Partnership Success**
Our partnership with the **Gloucestershire Gateway Trust** has remained strong. We were particularly pleased to see them awarded the contract to run **Children and Family Hubs** in Gloucester and the Forest of Dean — a development that will create new opportunities for play-based support and collaboration in these areas in the years ahead.
We’ve continued our commitment to supporting other organisations too — offering guidance to a fellow charity in Bristol as they successfully launched their own **Play Ranger** offer, sharing our knowledge to benefit even more children beyond county boundaries.
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PLAY GLOUCESTERSHIRE REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
With support from **Sovereign Network Group** , we delivered **holiday play provision in Stroud** , complementing ongoing after-school play funded by Stroud Town Council to provide a consistent, yearround service. This funding also enabled us to introduce **after-school play provision in Bishops Cleeve** , establishing a long-term play presence that will work alongside the Parish Council’s investment in their hugely popular community fun days that we have been once again asked to organise and
In another example of our responsive approach, one of our core team members went above and beyond to advocate for a family referred through NavHub. By leveraging the strength of our partnerships and the charity’s trusted reputation, urgent and meaningful support was secured for a family in crisis — a powerful example of how we act as **resource matchmakers** , always striving to create the best possible outcomes for those we work with.
## **Workforce Development and Sector Leadership**
We welcomed three new **Apprentice Rangers** in summer 2024, all former young volunteers now developing their skills through on-the-job learning alongside our experienced team. This is a clear indicator of our **Young Volunteers programme’s success in creating the playwork leaders of tomorrow.**
Investment in our team included allocating training budget for one staff member to gain her **driving licence** , a practical step that will expand our capacity to deliver community and targeted play sessions in more locations.
Nationally, our **Director of Play was invited to join the working group developing new National Occupational Standards for Playwork and qualifications** . This vital work puts us at the heart of shaping the future of the profession and supports ongoing momentum towards a **National Play Strategy** , reinforcing our belief that play must be recognised as a fundamental right and need for all
## **Play Statistics**
In 2024-25 our Community play sessions delivered 855 hours of play, receiving 10,199 play visits; Play Nurture small group work and 1:1 work delivered 398 hours and 1,349 play visits; the Play 2 Nurture project delivered 421 hours, with 1,521 play visits. This gives a total of 1,674 hours, receiving 13,069 play visits.
## **Beneficiaries of our services**
The main beneficiaries of our services are children, with our core age range being 8 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**
The charity faced a challenging situation towards the end of the financial year as play nurture work funded by two large grants came to an end, funding £85k and £100k a year. This risk had been identified by the Trustees well in advance and reserves were kept at a high level to support continuing provision with the current cohort of children while alternative funding was found or future restructuring planned. A new three-year Lottery project was applied for and was approved in May 2025 (£85k per year) and a further £100k grant was secured at the end of March 2025. Reserves have been used to continue Play2Nurture work at a slightly reduced level so that the current cohort of children could be supported until the new project starts in July. Securing the Lottery grant over the next three years provides reliable funding for a large part of our play nurture work; a challenge for next year remains securing funding for the nurture work in schools if we want to maintain provision at the current level and retain our skilled staff
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PLAY GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
Community work continues to be reliably funded by regular funders at about £100k a year; demand remains high and funders are happy with the provision. School holidays are fully booked with community playdays and a new after-school site in Bishops Cleeve has been added, with funding from Sovereign Housing Association.
## **Going concern**
At meetings, the Trustees review the financial report which includes cashflow and budget updates. Cashflow projections are made for the next 12 months and budgets are also prepared to give at least 12 months view of the charity’s finances. Trustees are kept up to date with progress on renewing annual service agreements, which is done as far in advance as is possible; the majority are repeat funders and many have been with us for more than 10 years. Trustees are also kept informed of planning, research and progress in securing new funding for developing a combination of community and Play Nurture work, which is ongoing and aligned with the charity’s strategic plan. Successful recent bids have been made to the NHS, National Lottery and Gloucestershire County Council for this type of project. Reports also monitor the current and projected level of unrestricted reserves. On the basis of this information, the Trustees are satisfied that the charity is a going concern
## **Reserves policy**
The trustees adopt a risk-based approach to reserves.
A key risk for 2025-26 was the ending of two large funds supporting play nurture work (Lottery and NHS grants). As detailed above there was a delay in securing further grants, so reserves were maintained to allow for continuing work with the current cohort of children while securing funding or planning a restructure. Play Nurture work in schools remains funded on a single year basis by a large NHS grant (£100k), so reserves will need to be in place towards the final quarter of the financial year in case there are any delays or difficulties in finding funds for 2026-27. Once again this would give time to secure funding – in recent experience it has taken up to six months to apply for and secure large grants. Nurture work requires a higher level of skills and training for staff, so it is important to retain staff because it is difficult to recruit people who can immediately work at that level.
Other risks requiring reserves are the replacement of our remaining four 15-year old diesel vans with electric or hybrid versions. We currently have two electric vehicles and this year are looking to acquire another. We are a mobile service so reliable vans are essential and as an environmentally-aware organization we want to transition to low emission vehicles.
Another risk identified by the trustees is that of large statutory redundancy payments needing to be made in the event of winding the charity up; most contract staff have been with the charity for many years. Estimated cost as at May 2025 would be £39k.
Finally, funders often ask how the charity can demonstrate that it is sustainable and this requires holding a reasonable level of reserves to cover gaps in funding.
The target range for reserves has been identified as between £164k and £214k.
Reserves as at 31 March 2025 were as follows:
|Restricted Funds
Unrestricted Funds
General Funds
Designated Funds
**Total funds**|**£**
**£**
182,315
243,972
31,863
275,835
**458,150**|
|---|---|
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PLAY GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
## **Chair's Report**
Reflecting on 2024/25, Play Gloucestershire remains in a healthy financial position. We continue to offer community play and Play 2 Nurture, with a high demand for both universal and targeted play, supporting children and providing an opportunity to play and develop. Our Play 2 Nurture project, offering more targeted support came to end after three years of National Lottery funding.
We have welcomed three new apprentice Play Rangers, all of whom have progressed from the Young Volunteer programme. This shows the power and success of the programme. Congratulations also to a member of the management team for qualifying with distinction in Play Therapy.
We were thrilled to be recognised at the National Play Awards and received the 'Altogether Different Award
The trustees said goodbye to Jenni, who stepped down as a trustee after many years supporting the charity. We also welcomed a new trustee, Sameera. As always, the trustees offer their thanks to all of the Play Gloucestershire staff.
## **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 left 7th May 2025 Lindsay Chaplin Kay Lillington Sameera Veshmia appointed 7th May 2025
## **Organisation**
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PLAY GLOUCESTERSHIRE
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
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 Charity has a risk management policy which includes an annual review of the risks the charity may face and the establishment of systems and procedures to mitigate those risks identified. It also includes 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.
## **Related parties and relationships with other organisations**
Play Gloucestershire does not have any formal partnerships with other organisations for play delivery but has 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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material
- departures disclosed and explained in the financial statements;
- prepare the 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: 21 / 10 / 2025
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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 2025 set out on pages 9 to 21.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. 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:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b)) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **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:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of accounts to be reached.
Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS
> Date: 23 / 10 / 2025
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PLAY GLOUCESTERSHIRE
STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account)
for the Year Ended 31 March 2025
|**Unrestricted**
**Funds**
**2025**
**Notes**
**£**
**Income from:**
Donations
**3**
2,956
Charitable Activities
**4**
103,433
**Total**
106,389
**Expenditure on:**
**Charitable activities**
Direct costs for play ranger teams
**6**
76,800
Support costs
**7**
28,755
Governance costs
**8**
1,180
**Total**
106,735
**Net income (expenditure)**
**11**
(346)
Transfer between funds
(836)
**Net movement in funds**
(1,182)
**Reconciliation of funds**
Total funds brought forward
**18**
277,017
**Total funds carried forward**
**18**
275,835|**Restricted**
**Funds**
**2025**
**£**
294,029
-
294,029
197,990
32,161
1,422
231,573
62,456
836
63,292
119,023
182,315|**Total**
**Funds**
**2025**
**£**
296,985
103,433
400,418
274,790
60,916
2,602
338,308
62,110
-
62,110
396,040
458,150|Unrestricted
Funds
2024
**£**
4,047
127,866
131,913
67,850
5,173
3,193
76,216
55,697
1,299.00
56,996
220,021
277,017|Restricted
Funds
2024
**£**
114,822
-
114,822
209,316
38,154
446.00
247,916
(133,094)
1,299.00
-
(134,393)
253,416
119,023|Total
Funds
2024
**£**
118,869
127,866
246,735
277,166
43,327
3,639
324,132
(77,397)
-
(77,397)
473,437
396,040|
|---|---|---|---|---|---|
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PLAY GLOUCESTERSHIRE Company number 6260058
## BALANCE SHEET
As at 31 March 2025
||**Notes**||**2025**||**2024**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|**FIXED ASSETS**||||||
|Tangible assets|**13**||31,863||49,442|
|**CURRENT ASSETS**||||||
|Debtors|**14**|17,769||43,593||
|Cash at bank||432,096||317,873||
|**CREDITORS**||449,865||361,466||
|Amounts falling due within one year|**15**|23,578||14,868||
|**NET CURRENT ASSETS**|||426,287||346,598|
|**NET ASSETS**|||458,150||396,040|
|**RESERVES**||||||
|Restricted Funds|**18**||182,315||119,023|
|Unrestricted Funds|**18**|||||
|General Funds||243,972||227,575||
|Designated Funds||31,863||49,442||
||||275,835||277,017|
||**18**||458,150||396,040|
The notes on pages 11 to 21 form part of these accounts.
For the year ended 31 March 2025, 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: 21 / 10 / 2025
Diane Mautterer Chair of Trustees
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PLAY GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
## **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
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
## **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.
## **Support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities.
## **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 2025
## **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
2,956
Total
2,956
**Unrestricted**
**Funds**
**£**
Grants received
-
Donations received
4,047
Total
4,047|**Restricted**
**Funds**
**£**
294,029
-
294,029
**Restricted**
**Funds**
**£**
114,822
-
114,822|**Total**
**2025**
**£**
294,029
2,956
296,985
**Total**
**2024**
**£**
114,822
4,047
118,869|Total
2024
£
114,822
4,047
118,869
Total
2023
£
260,685
4,020
264,705|
|---|---|---|---|
12
Doc ID: 09ffdf53aeca0b78558dd635f6a5303d1c33f4df
PLAY GLOUCESTERSHIRE
## NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
## **4 INCOME FROM CHARITABLE ACTIVITIES**
|Play Rangers service delivery fees
Other income
Total
Play Rangers service delivery fees
Other income
Total|**Unrestricted**
**Funds**
**£**
98,732
4,701
103,433
**Unrestricted**
**Funds**
**£**
117,641
10,225
127,866|**Restricted**
**Funds**
**£**
-
-
-
**Restricted**
**Funds**
**£**
-
-
-|**Total**
**2025**
**£**
98,732
4,701
103,433
**Total**
**2024**
**£**
117,641
10,225
127,866|
|---|---|---|---|
- **5 GOVERNMENT GRANTS**
The government grants recognised in the accounts were as follows:
|FVAF HAF Grant for Ruspidge
NHS ICB Nav Hub & play nurture grant 2025
Build Back Better grant for Ruspidge
NHS ICB Nav Hub & play nurture grant 2024
Stroud District Council Targeted Health Grant
Gloucestershire CC HAF Grant
National Lottery Community Fund RC South West Region
NHS ICB Kingsway Continuation Project|**Total**
**2025**
**£**
865
102,150
4,305
100,000
4,685
2,420
44,316
-
258,741|Total
2024
£
-
-
-
-
-
-
89,803
14,109
103,912|
|---|---|---|
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Doc ID: 09ffdf53aeca0b78558dd635f6a5303d1c33f4df
PLAY GLOUCESTERSHIRE
## NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
|**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**
**£**
22,153
10,879
172
8,209
975
2,167
7,098
3,339
306
556
265
22
19,479
1,180
76,800
**Unrestricted**
**Funds**
**£**
7,458
4,779
166
8,200
1,112
2,285
22,705
2,607
260
232
3,189
-
14,211
646
67,850|**Restricted**
**Funds**
**£**
163,199
-
-
4,824
2,065
1,767
14,749
9,615
1,078
294
399
-
-
-
197,990
**Restricted**
**Funds**
**£**
169,376
5,000
-
3,923
5,384
837
11,543
9,667
3,104
186
211
85
-
-
209,316|**Total**
**2025**
**£**
185,352
10,879
172
13,033
3,040
3,934
21,847
12,954
1,384
850
664
22
19,479
1,180
274,790
**Total**
**2024**
**£**
176,834
9,779
166
12,123
6,496
3,122
34,248
12,274
3,364
418
3,400
85
14,211
646
277,166|
|---|---|---|---|
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Doc ID: 09ffdf53aeca0b78558dd635f6a5303d1c33f4df
PLAY GLOUCESTERSHIRE
## NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
|**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
Travelling expenses
Maintenance
Office costs
Information technology
Bank charges
Gifts
Memberships
Salaries
Evaluation
**8**
**GOVERNANCE COSTS**
Independent examination
Accountancy
Professional fees
Independent examination
Accountancy
Professional fees|**Unrestricted**
**Funds**
**£**
1,141
1,100
633
203
39
-
35
25,604
-
28,755
**Unrestricted**
**Funds**
**£**
2,264
1,068
917
448
73
-
403
-
5,173
**Unrestricted**
**Funds**
**£**
311
310
559
1,180
**Unrestricted**
**Funds**
**£**
716
588
1,889
3,193|**Restricted**
**Funds**
**£**
6,741
-
4,508
832
710
67
-
-
15,601
3,702
32,161
**Restricted**
**Funds**
**£**
4,624
-
1,545
201
517
37
-
-
26,020
5,210
38,154
**Restricted**
**Funds**
**£**
589
541
292
1,422
**Restricted**
**Funds**
**£**
184
262
-
446|**Total**
**2025**
**£**
7,882
-
5,608
1,465
913
106
-
35
41,205
3,702
60,916
**Total**
**2024**
**£**
6,888
-
2,613
1,118
965
110
-
-
26,423
5,210
43,327
**Total**
**2025**
**£**
900
851
851
2,602
**Total**
**2024**
**£**
900
850
1,889
3,639|
|---|---|---|---|
15
Doc ID: 09ffdf53aeca0b78558dd635f6a5303d1c33f4df
PLAY GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
## **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 (2024:Nil).
Aggregate donations from related parties were £nil (2024: £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 (2024: £nil).
## **10 STAFF**
No remuneration was paid to the trustees in the year, nor were any expenses reimbursed to them. The staff costs were:
|**2025**
**£**
Wages and salaries
216,157
Social security costs
10,400
Pension costs
10,879
237,436
**Number of employees**
**2025**
The average monthly number of full-time equivalent employees during the period was:
Charitable activities
6.00
Administration
0.70
Total
6.70|2024
£
194,908
8,349
9,779
213,036
2024
5.62
0.68
6.30|
|---|---|
The average number of contracted employees during the year was 9. (2024: 7)
No employee has employee benefits in excess of £60,000 (2024: 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 £42,595 (2024: £40,506).
## **11 NET INCOME EXPENDITURE**
This is stated after charging / (crediting):
|This is stated after charging / (crediting):|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Depreciation|19,479|14,211|
|Independent examiner's fee|900|900|
|Operating leases - rent|7,882|6,888|
|Loss / (profit) on disposal of fixed assets||(6,250)|
## **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.
16
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PLAY GLOUCESTERSHIRE
## NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
## **13 TANGIBLE FIXED ASSETS**
|**Property**
**Computer**
**improvements**
**Equipment**
**COST**
**£**
**£**
As at 1 April 2024
22,943
14,145
Additions
1,900
Disposals
As at 31 March 2025
24,843
14,145
**DEPRECIATION**
As at 1 April 2024
21,589
12,481
Charge for the year
822
789
Disposal
As at 31 March 2025
22,411
13,270
**NET BOOK VALUE**
As at 1 April 2024
1,354
1,664
As at 31 March 2025
2,432
875|**Office**
**Equipment**
**£**
12,775
12,775
12,698
36
12,734
77
41|**Motor**
**Vehicles**
**£**
140,578
140,578
94,231
17,832
112,063
46,347
28,515|**Total**
**£**
190,441
1,900
192,341
140,999
19,479
160,478
49,442
31,863|
|---|---|---|---|
## **14 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade debtors
Prepayments
Accrued income
**CREDITORS : AMOUNTS FALLING DUE WITHIN ONE YEAR**
Creditors
Accruals and deferred income
Taxation and social security
Other creditors
**DEFERRED INCOME**
Deferred income brought forward
Income received
Income spent
Deferred income carried forward|**2025**
**£**
6,565
10,543
661
17,769
**2025**
**£**
7,778
10,928
3,410
1,462
23,578
**2025**
**£**
5,000
8,000
(5,000)
8,000|2024
£
34,182
8,633
778
43,593
2024
£
2,968
7,592
3,010
1,298
14,868
2024
£
5,000
5,000
(5,000)
5,000|
|---|---|---|
## **15 CREDITORS : AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **16 DEFERRED INCOME**
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. It also funds a Play Education Day event to promote and offer support to carers/households in making children's lives more playful.
## **17 OTHER COMMITMENTS**
The total of future minimum lease payments under two operating leases, are detailed in the following table:
|Within 1 year|**2025**
2024
**£**
£
2,402
1,593
**Land and Buildings**|
|---|---|
17
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PLAY GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
## **18 STATEMENT OF FUNDS**
|Current Year
**Balance at**
**1 April 2024**
**Transfer**
**£**
**£**
**£**
**£**
**Restricted Funds:**
Sovereign Housing Association
-
10,000
(2,760)
Levelling Up Grants
612
-
(612)
Gloucestershire Gateway Trust
-
20,000
(20,000)
-
Kickstart grant
78
-
(78)
-
FVAF grant Ruspidge Playday
-
865
-
NHS ICB Kingsway Continuation Projec
14,109
-
(12,934)
-
Glos County C HAF Grant
-
2,420
(2,420)
National Lottery Community Fund SW R
24,936
44,316
(70,088)
836
Gloucestershire Community Foundation
851
-
(851)
-
High Sheriff's Grant via GCF
-
1,000
NHS ICB Nav Hub & Play Nurture 2025
-
102,150
Morrisons Foundation
-
2,700
(2,700)
-
Build Back Better grant for Ruspidge
-
4,305
(4,305)
-
Thriving Communities Grant
5,876
-
-
NHS ICB Play Nurture 2023/24
57,079
100,000
(95,244)
Avening C of E Education Fund
-
1,588
(1,588)
-
Stroud District Council Targeted Health
-
4,685
(2,511)
-
NHS CCG Kingsway project
3,459
-
(3,459)
-
NHS CCG Schools project
12,023
-
(12,023)
-
119,023
294,029
(231,573)
836
**Unrestricted Funds:**
**Designated Funds:**
Fixed Asset Reserves Fund
49,442
-
-
(17,579)
49,442
-
-
(17,579)
General Fund
227,575
106,389
(106,735)
16,743
**Unrestricted Funds**
277,017
106,389
(106,735)
(836)
**Total Funds**
396,040
400,418
(338,308)
-
**Incoming**
**Resources**
**Outgoing**
**Resources**|**Balance at**
**31 March 2025**
**£**
7,240
-
-
-
865
1,175
-
-
-
1,000
102,150
-
-
5,876
61,835
-
2,174
-
-
182,315
31,863
31,863
243,972
275,835
458,150|
|---|---|
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## PLAY GLOUCESTERSHIRE
## NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
|**Comparative Year**
**Balance at**
**1 April 2023**
**Transfer**
**£**
**£**
**£**
**£**
**Restricted Funds:**
NHS CCG Grant
(1)
1
Levelling Up Grants
24,521
(23,909)
Gloucestershire Gateway Trust
9,999
10,000
(19,999)
Kickstart grant
144
(66)
Cotswold Youth Network
910
(910)
NHS ICB Kingsway Continuation Projec
14,109
Youth Investment Fund
(4)
4
National Lottery Community Fund SW R
25,325
89,803
(90,192)
Gloucestershire Community Foundation
1,595
(744)
Erasmus
9,440
(9,440)
GoC Ruspidge
1
(1)
Thriving Communities Grant
5,876
NHS ICB Play Nurture 2023
100,000
(41,618)
(1,303)
Active Gloucestershire
5,952
(5,952)
NHS CCG Kingsway project
38,069
(34,610)
NHS CCG Schools project
32,499
-
(20,476)
-
253,416
114,822
(247,916)
(1,299)
**Unrestricted Funds:**
**Designated Funds:**
Vehicle Fund
20,000
(20,000)
Play equipment Fund
10,325
(10,325)
Uniforms Fund
5,000
(5,000)
Office Equipment Fund
5,000
(5,000)
Fixed Asset Reserves Fund
36,858
12,584
77,183
(27,741)
General Fund
142,838
131,913
(76,216)
29,040
**Unrestricted Funds**
220,021
131,913
(76,216)
1,299
-
**Total Funds**
473,437
246,735
(324,132)
**Restricted Funds:**
**Incoming**
**Resources**
**Outgoing**
**Resources**|**Balance at**
**31 March 2024**
**£**
612
78
14,109
24,936
851
5,876
57,079
3,459
12,023
119,023
-
-
-
-
49,442
49,442
227,575
277,017
396,040|
|---|---|
**Sovereign Housing Association**
**Levelling Up Grants**
## **Gloucestershire Gateway Trust**
**Kickstart**
## **FVAF Grant Ruspidge Playday**
**NHS ICB Kingsway Continuation project**
**County Council HAF Grant**
**National Lottery Community Fund South West Region**
Grant to support holiday play in Stratford Park, Stroud and afterschool play in Bishops Cleeve.
Grant from County Council to provide holiday playdays in Ruspidge during 2023-4 & year round after school and holiday play in Podsmead during 2023-4.
Grant towards core costs.
Grant to cover costs of employing and training a new member of staff on 28 hrs/week Remaining funds to be used for training and equipment for recruited staff member.
Grant from FVAF to support Ruspidge playday in Easter 2025
Grant to fund year round after-school and holiday play in Kingsway to support nurture work in local schools and referrals from local GP practice.
Grant to provide active play sessions with a lunchtime meal for children during and Summer school holidays.
Grant funding a three-year project offering regular, targeted Play Nurture support to children within 1 mile of the Play Sanctuary. Project ended Dec 2025.
19
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PLAY GLOUCESTERSHIRE
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
**Gloucestershire Community Fdn** Grant for a heat pump and new fencing for the Play Sanctuary. **High Sheriff's grant via GCF** Grant for play equipment for Summer 2025 **NHS ICB Nav Hub Play Nurture 2025** Grant to support small group and one to one Play Nurture delivery as part of the Multi-Agency Navigational Hub in Gloucester; grant is also to support expansion of PG to recruit new staff and lease transport to increase services.
**Morrisons Foundation** Grant for playkit and food for Summer 2024
**Build Back Better grant for Ruspidge** Grant to provide holiday play sessions in Ruspidge
**Thriving Communities** Grant to support communities in running their own play sessions. **NHS ICB Nav Hub Play Nurture 2024** Grant to support small group and one to one Play Nurture delivery and participation in the Multi-Agency Navigational Hub trial; grant is also to support expansion of PG to recruit new staff and lease transport to increase services. **Avening C of E Education Fund** Grant to run two holiday play sessions in Summer 2024 and to provide portable toilet **Stroud District Council Targeted** Grant to run Play Nurture sessions in schools in Stroud to support vulnerable children **Health Grant 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 **Cotswold Youth Network** Grant for inclusion training and participation in project recording feedback from children. **Youth Investment Fund** Grant to purchase an electric people carrier for P2N project. Bought March 2022. **Erasmus** PG is participant in PAClife project using volunteering to help young people overcome adverse circumstances. Project now ended 2023. **Growing Our Communities Grant** Grant to support play in Ruspidge. **Active Gloucestershire** Grant to run Stay & Play sessions 2023-24 **General fund** - Unrestricted reserves. **Designated Funds: Vehicle Fund** - The vehicle fund is for the repair and maintenance of motor vehicles held and a replacement scheme. Funds undesignated in 2023-24. **Equipment Funds** - The equipment funds are for the replacement of office and play equipment held. Funds undesignated in 2023-24. **Uniform Fund** - To provide for uniforms. Funds undesignated in 2023-24. **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.
20
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PLAY GLOUCESTERSHIRE
## NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
## **19**
## **ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Fund balances at 31 March 2025 are
represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within
one year
**Total**
Fund balances at 31 March 2024 are
represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within
one year
**Total**|**General Designated**
**Restricted**
**Fund**
**Funds**
**Funds**
**£**
**£**
**£**
-
31,863
-
267,550
-
182,315
(23,578)
-
-
243,972
31,863
182,315
**General**
**Designated**
**Restricted**
**Fund**
**Funds**
**Funds**
**£**
**£**
**£**
-
49,442
0
242,443
-
119,023
(14,868)
-
-
227,575
49,442
119,023|**2025**
**Total**
**£**
31,863
449,865
(23,578)
458,150
**2024**
**Total**
**£**
49,442
361,466
(14,868)
396,040|
|---|---|---|
21
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