Registered company number 6950288 Charity number 1132510
Parks for Play
Report and Unaudited Accounts
31 March 2023
Parks for Play Reference and Administrative Details
Directors
Amanda Bradley Laura Watts Charlotte Bull Hazel Bradley Kim Roden Valerie Hamilton (appointed 2nd July 2023) Eleanor Taylor (appointed 2nd July 2023) Shoma Akhtar (resigned 5th July 2023) Sherri Zakariyyau (resigned 27th July 2022)
Registered office
Coronation Road Play Centre Coronation Road Selly Oak Birmingham B29 7DE
Registered company number
6950288
Registered charity number
1132510
Bankers
Unity Trust Bank plc Nine Brindley Place Birmingham B1 2HB
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Parks for Play Registered company number:6950288 Registered charity number: 1132510 Trustees' Report
The Trustees, who are Directors for the purposes of company law, present the annual report and unaudited accounts of the charitable company for the year ended 31 March 2023.
Objectives and activities
The objectives of the charitable company are:
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to advance the education of pre-school by outdoor activities in parks and public spaces; - to help children and young people through leisure time activities to develop and become fully mature individuals and members of society;
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to advance education and raise awareness in equality and diversity through sports, arts, leisure and play activities; and
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to develop the capacity and skills of children and young people, especially disabled children, and their families in such a way that they are better able to participate more fully in society.
Summary of main activities and achievements of the charity in relation to its objects
Parks for Play is a unique charity created by parents, play and youth experts in 2004 to provide inclusive play and youth sessions prioritizing children and young people at risk of isolation. Parks for Play offers a variety of provision ; Scamps club (under sevens) and Smart club (over sevens), Source (over twelves) and Source (over sixteens). Inclusive play and youth services are offered on weekends and during the holidays supporting regular beneficiaries, local disabled children and young people and often their siblings. The charity also makes space for emergency referrals from various specialist organizations and expands to take on larger numbers in the holidays.
Session planning puts children and young people with the highest individual needs at the centre of practice led by experienced, continuously trained and qualified staff. The practitioner team work hard to include all the children and young people most in need and meet their diverse individual development needs by customizing and extending their play and leisure opportunities. Most children and young attending Parks for Play rely on the charity to access shared play and leisure and to develop friendships in their own communities, outside of specialist school provision, which may be located far from their home.
Public benefit
The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011, and have referred to and taken due regard to the Charity Commission guidance on public benefit. They consider the charity's activities are for the public benefit due to the nature of the inclusion and community work with children of all abilities provided by the schemes run by Parks for Play.
Financial review
The Statement of Financial Activities shows net outgoing resources for the year of £16,710 (2022: net incoming resources £2,465). There were no incoming or outgoing resources of a capital nature.
The total and free unrestricted reserves at the year end of 31 March 2023 stand at £1,387 (2022: £8,453).
Policy on reserves
The board annually reviews the amount of reserves that are required to ensure that they are adequate to fulfil the charity's continuing obligations. The reserves set aside provide financial stability and the means for the continuation of our activities in the coming financial year. The Trustees aim to keep at least 2 months' worth of operating costs as reserves whilst ensuring there are always funds to cover redundancy costs . Redundancy costs remain nominal under 50% of a month's operating costs due to part time positions.
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Parks for Play Registered company number:6950288 Registered charity number: 1132510 Trustees' Report
Availability and adequacy of assets of each of the funds
The board of Trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Plans for future periods
During this year, the charity opened a new short morning service called Sprouts on weekends and in the holidays specifically targeting younger children with additional needs. This was to ensure that the move to a new base which has not excluded previous users of the charity, transitions to offering more services rooted in the new locality . The charity has created more services such as community open days to make maximum use of the new delivery base. There was a change to the infrastructure to provide more management responsibility for the building and the quality of services provided. The charity is hoping to build on these changes in the coming year, with potential expansion into services for young adults. Due to the level of refurbishment required to the new premises, there are ongoing discussions with the landlords regarding the rental terms and level of investment required.
Trustees
The trustees serving during the year and since the year end were as follows:
Amanda Bradley Laura Watts Charlotte Bull Hazel Bradley Kim Roden Valerie Hamilton (appointed 2nd July 2023) Eleanor Taylor (appointed 2nd July 2023) Shoma Akhtar (resigned 5th July 2023) Sherri Zakariyyau (resigned 27th July 2022)
Structure, governance and management
Nature of governing document
The Charity is a company limited by guarantee and does not have share capital. The company was incorporated on 2nd July 2009 and was registered as a charity on 6th November 2009. The Charity is registered with the Charity Commission and is a company incorporated in England and Wales, and it is governed by the Articles of Association.
Recruitment and appointment of Trustees
Following the appointment of four new Trustees in January 2022, and an additional two in July 2023, the Trustees continue to explore new possible board members. Many of the charity's Trustees have disabled children which can sometimes impact on their availability and capacity, but their experience and perspective are considered crucial. Parks for Play's ethos and policies have always been well discussed and established the roots to guide future development. The charity intends to further increase the number of Trustees so that there is always sufficient capacity for prompt response and to broaden the existing skills base.
On their appointment Trustees undergo induction and have access to personal support to review Parks for Play's work, policies and procedures, financial management and consider their rights and responsibilities. Further training and mentoring are undertaken by Trustees if required.
Organisational structure and decision making
The charity is managed by a Board of Directors who are also Trustees. Managers are appointed by the Trustees to oversee all service delivery staff and financial management. Fundraising development and governance support are partly funded and partly donated to the charity.
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Parks for Play Registered company number:6950288 Registered charity number: 1132510 Trustees' Report
Risk management
The Trustees actively and regularly review the major risks which the charity faces. These risks are recorded on a Risk Register which, combined with risk assessments, enable the charity to effectively manage and mitigate risk.
Statement of Directors' and Trustees' Responsibilities
The Trustees, who are also the Directors of the company for the purposes of company law, are responsible for preparing the annual report and unaudited accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Company law requires the Trustees to prepare accounts for each financial year. Under that law the Trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the accounts
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Approved by the board of Trustees on 20 December 2023 and signed on its behalf by:
Laura Watts Director and Chair of Trustees
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Parks for Play Independent Examiner's Report to the Trustees of Parks for Play
Respective responsibilities of charity Trustees and Examiner
The Trustees (who are also the Directors of the company for the purposes of company law) 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.
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011. In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent Examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention which give me cause to believe that:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the Companies
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Act 2006 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Carmel Verboom ACMA CGMA Chartered Management Accountant
2 Partridge Lane Callow Hill Redditch B97 5YP
20 December 2023
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Parks for Play Statement of Financial Activities incorporating an Income and Expenditure Account for the year ended 31 March 2023
| Current year unrestricted funds Notes 2023 Income from Donations 3 500 Charitable activities 3 13,230 Grant income 3 3,000 Total income 16,730 Expenditure on Charitable activities 4 (29,042) Total expenditure (29,042) Net (expenditure)/income for the year (12,312) Transfers between funds 7 5,246 Net (expenditure)/income after transfers (7,066) Net movement in funds (7,066) Reconciliation of funds Total funds brought forward 8,453 Total funds carried forward 1,387 |
Current year restricted funds 2023 - - 104,868 104,868 (109,266) (109,266) (4,398) (5,246) (9,644) (9,644) 13,745 4,101 |
Current year total funds 2023 £ 500 13,230 107,868 121,598 (138,308) (138,308) (16,710) - (16,710) (16,710) 22,198 5,488 |
Prior year total funds 2022 £ 3,185 31,455 93,940 |
|---|---|---|---|
| 128,580 (126,115) |
|||
| (126,115) | |||
| 2,465 - |
|||
| 2,465 | |||
| 2,465 19,733 |
|||
| 22,198 |
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Parks for Play Statement of Financial Activities incorporating an Income and Expenditure Account for the year ended 31 March 2022
| Current year unrestricted funds Notes 2022 Income from Donations 3 3,185 Charitable activities 3 31,455 Grant income 3 6,365 Total income 41,005 Expenditure on Charitable activities 4 (30,505) Total expenditure (30,505) Net (expenditure)/income for the year 10,500 Transfers between funds 7 (21,780) Net (expenditure)/income after transfers (11,280) Net movement in funds (11,280) Reconciliation of funds Total funds brought forward 19,733 Total funds carried forward 8,453 |
Current year restricted funds 2022 - - 87,575 87,575 (95,610) (95,610) (8,035) 21,780 13,745 13,745 - 13,745 |
Current year total funds 2022 £ 3,185 31,455 93,940 128,580 (126,115) (126,115) 2,465 - 2,465 2,465 19,733 22,198 |
Prior year total funds 2021 £ 6,759 5,190 121,524 |
|---|---|---|---|
| 133,473 (123,445) |
|||
| (123,445) | |||
| 10,028 - |
|||
| 10,028 | |||
| 10,028 9,705 |
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| 19,733 |
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Parks for Play Registered company number: 6950288 Balance Sheet as at 31 March 2023
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 6 Net current assets Net assets Funds of the charity Profit and loss account Total funds |
2023 £ 6,988 (1,500) 5,488 5,488 5,488 5,488 |
2022 £ 22,948 (750) 22,198 22,198 22,198 22,198 |
2022 £ 22,948 (750) 22,198 22,198 22,198 22,198 |
|---|---|---|---|
| 22,198 | |||
| 22,198 | |||
| 22,198 |
The Trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Laura Watts Director and Chair of Trustees Approved by the board on 20 December 2023
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Parks for Play Notes to the Accounts for the year ended 31 March 2023
1 Charity status
The Charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding one pound towards the assets of the Charity in the event of a liquidation whilst he or she is still a member or within one year thereafter.
The address of its registered office is: Coronation Road Play Centre Coronation Road Selly Oak Birmingham B29 7DE
2 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
Basis of preparation
Parks for Play meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The financial statements are presented in £ Sterling, its functional currency and rounded to the nearest £.
The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid.
Incoming resources
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Deferred income
In accordance with the SORP, grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.
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Parks for Play Notes to the Accounts for the year ended 31 March 2023
Recognition of liabilities
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants awarded are included in the statement of financial activities when approved by the trustees and agreed with the recipient. The value of grants unpaid at the year end is accrued. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the company, and is therefore included in the relevant costs in the Statement of Financial Activities.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Finance and operating leases
Rentals payable in respect of operating leases where substantially all benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities when incurred.
Fund structure
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the Trustees in furtherance of the objectives of the charity. Such funds may be held in order to finance both working capital and capital investment.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully the monitor the application of those funds in accordance with the restrictions placed upon them.
There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.
Pensions
The Charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the period when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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Parks for Play Notes to the Accounts for the year ended 31 March 2023
Financial instruments
The charity only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently measured at their settlement value.
| 3 Income Unrestricted funds 2023 £ Donations 500 Charitable activities Session, Venue and Other Income 13,230 Grant income BCC Short Breaks (Dens of Equality) Children in Need (Small Grants) Fit for All (Children's Quarter) Commonwealth Games Comic Relief community fund Small Grants 3,000 3,000 Total income 16,730 4 Expenditure Unrestricted funds 2023 £ Direct charitable costs Salaries & pensions 3,000 Other staff costs - Specialist staff training 903 Volunteer exps & police checks 202 Play venue costs 989 Publicity & printing - Play session resources 93 Play workshops - Play session transport - Venue projects & maintenance 18,707 23,894 |
Restricted funds 2023 £ - - 55,955 10,060 24,946 - 13,907 - 104,868 104,868 Restricted funds 2023 £ 93,272 932 105 96 1,507 40 7,609 - - 3,620 107,181 |
Total funds 2023 £ 500 13,230 55,955 10,060 24,946 - 13,907 3,000 107,868 121,598 Total funds 2023 £ 96,272 932 1,008 298 2,496 40 7,702 - - 22,327 131,075 |
Total funds 2022 £ 3,185 31,455 66,930 9,282 1,393 9,970 - 6,365 |
|---|---|---|---|
| 93,940 | |||
| 128,580 | |||
| Total funds 2022 £ 90,305 651 1,423 99 879 164 3,512 1,109 35 20,499 |
|||
| 118,676 |
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Parks for Play Notes to the Accounts for the year ended 31 March 2023
| Support and governance costs for charitable activities Premises costs & office rent 2,503 - Office & administration expenses 630 13 Telecommunications & internet 270 448 Insurance - 1,613 Bank charges 72 - Other expenses 923 11 Accounts & examination 750 - 5,148 2,085 Total expenditure on charitable activities 29,042 109,266 5 Staff costs & emoluments Gross salaries Pension costs Average number of full time employees of full time equivalents Engaged on charitable activities |
2,503 643 718 1,613 72 934 750 7,233 138,308 2023 £ 95,022 1,250 96,272 4 |
2,594 591 376 1,235 301 1,592 750 |
|---|---|---|
| 7,439 | ||
| 126,115 | ||
| 2022 £ 76,654 13,651 |
||
| 90,305 | ||
| 4 |
There were no employees with emoluments in excess of £60,000 per annum
Trustees received no remuneration for their services. Trustees claimed expenses during the period of £nil (2022: £nil)
6 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year Accrued expenses |
2023 £ 1,500 |
2022 £ 750 |
|---|---|---|
7 Funds
| Individual fund details Balance at 1 April 2022 £ Restricted funds BCC Short Breaks (Dens of Equality - Children in Need (Small Grants) 4,884 Fit for All (Children's Quarter) - Commonwealth Games 8,861 Comic Relief community fund - 13,745 Unrestricted funds 8,453 8,453 Total funds 22,198 |
Movement in fund £ (23,083) (8,142) 20,699 (4,159) 10,286 (4,399) (12,312) (12,312) (16,711) |
Transfers Balance at 31 March 2023 £ £ 23,083 - 7,358 4,100 (20,699) - (4,702) - (10,286) - (5,246) 4,100 5,246 1,388 5,246 1,388 - 5,488 |
Transfers Balance at 31 March 2023 £ £ 23,083 - 7,358 4,100 (20,699) - (4,702) - (10,286) - (5,246) 4,100 5,246 1,388 5,246 1,388 - 5,488 |
|---|---|---|---|
| 4,100 1,388 |
|||
| 1,388 | |||
| 5,488 |
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Parks for Play Notes to the Accounts for the year ended 31 March 2023
| Analysis of movement in funds Incoming resources £ Restricted funds BCC Short Breaks (Dens of Equality 55,955 Children in Need (Small Grants) 10,060 Fit for All (Children's Quarter) 24,946 Commonwealth Games - Comic Relief community fund 13,907 104,868 Unrestricted funds 16,730 16,730 Total funds 121,598 Individual fund details Balance at 1 April 2021 £ Restricted funds BCC Short Breaks (Dens of Equality - Children in Need (Small Grants) - Fit for All (Children's Quarter) - Commonwealth Games - Comic Relief community fund - - Unrestricted funds 19,733 19,733 Total funds 19,733 Analysis of movement in funds Incoming resources £ Restricted funds BCC Short Breaks (Dens of Equality 66,930 Children in Need (Small Grants) 9,282 Fit for All (Children's Quarter) 1,393 Commonwealth Games 9,970 Comic Relief community fund - 87,575 Unrestricted funds 41,005 41,005 Total funds 128,580 |
Outgoing resources £ (79,038) (18,202) (4,247) (4,159) (3,621) (109,267) (29,042) (29,042) (138,309) Movement in fund £ (21,780) 4,884 - 8,861 - (8,035) 10,500 10,500 2,465 Outgoing resources £ (88,710) (4,398) (1,393) (1,109) - (95,610) (30,505) (30,505) (126,115) |
Deferred Movement income in fund £ £ - (23,083) - (8,142) - 20,699 - (4,159) - 10,286 - (4,399) - (12,312) - (12,312) - (16,711) Transfers Balance at 31 March 2022 £ £ 21,780 - - 4,884 - - - 8,861 - - 21,780 13,745 (21,780) 8,453 (21,780) 8,453 - 22,198 Deferred Movement income in fund £ £ - (21,780) - 4,884 - - - 8,861 - - - (8,035) - 10,500 - 10,500 - 2,465 |
Movement in fund £ (23,083) (8,142) 20,699 (4,159) 10,286 |
|---|---|---|---|
| (4,399) (12,312) |
|||
| (12,312) | |||
| (16,711) | |||
| 13,745 8,453 |
|||
| 8,453 | |||
| 22,198 | |||
| Movement in fund £ (21,780) 4,884 - 8,861 - |
|||
| (8,035) 10,500 |
|||
| 10,500 | |||
| 2,465 |
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Parks for Play Notes to the Accounts for the year ended 31 March 2023
8 Analysis of net assets between funds
| at 31 March 2023 Current assets Current liabilities at 31 March 2022 Current assets Current liabilities |
Unrestricted funds £ 2,888 (1,500) 1,388 Unrestricted funds £ 9,203 (750) 8,453 |
Restricted funds £ 4,100 - 4,100 Restricted funds £ 13,745 - 13,745 |
Total funds £ 6,988 (1,500) |
|---|---|---|---|
| 5,488 | |||
| Total funds £ 22,948 (750) |
|||
| 22,198 |
Details of Restricted Funds:
BCC Short Breaks (Dens of Equality): This funding has been the bedrock of the agency supporting weekend and holiday delivery and partial funding of key managing and fundraising roles.
Commonwealth Games: The fund has been awarded to projects in Coventry, Solihull, Birmingham and the Black Country to support the creation of a wide range of inclusive opportunities to help people get active in their local streets and parks.
Fit for All (Children's Quarter): Fit for All is an ongoing Children's Quarter programme in which community groups, schools, charities, and volunteers work together cooperatively to create inclusive school holiday opportunities for disabled and vulnerable children and young people in Birmingham - particularly those who are eligible for Free School Meals. The programme is grant funded by Street Games in Birmingham with HAF (Holiday Activity Funding) from central government.
Children in Need (Small Grants): This funding supports an inclusive youth provision which is seen as life saving for some families who have watched their young people regress through isolation and lose confidence around leaving home and face to face communication.
Comic Relief community fund: This has provided support with repairs and maintenance of the building from which the charity operates.
9 Share capital
The charity is incorporated under the Companies Acts and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter.
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