Company reglstration number.. 07269045 Charity registrauon number. 1137551 Play Torbay IA ¢ompsny Ilmited by guarantee) Annual Report and Financi81 Statements for the Year Ended 30 June 2025 WESTCOTTS CHARTeRED *CCOUllfANTS • WUSINE55 ADVISEAS
Play Torbay Contents Referen and Admlnlstrauve Detalls Trustees, Report 2to11 Ind¢pendent Exarninèys Report 12 ststement of Flnandal Actfvrtles 13 Balan Sheet 14 Notes to the Flnanci81 Ststements 15to25
Play Torbay Reference and Adminlstrative Detalls Charlty Registration Number 1137551 Company Reglstratlon Nurnber 07269045 Trustees: K Brooks {resigned 1 August 2025) A Gllroy K Benjamin J Forsy S Chown The charlty Is Incorporated Sn England and Walos. Play Torbay Rowan W8y Brlxham TQ5 OSB Reglstered Offlce Independent Examinor Westcotts (SWI LLP 47 Boutport Street Barnstapla Devon EX31 1SQ Paga I
Play Torbay Trustees. Report The trustees. who are directors for the purposes of company law. present the annual report together wllh the financial slalemenls of the charitable company for the year ended 30 June 2025. Structure. governance and management Play Torbay is a charlty and a company limited by guarantee that aims lo increase awareness and understanding of the Importance of play in children's lives. Play Torbays woth is based on ArtiGle 31 of Ihe UN Conventlon on the Rlghts of the Child that every child has the right to relax and ?Y and loin in a wde range of Cultural, artistic and other aeuvities. Play Torbay Company Limited by Guarantee Trustees. Annual Report Ilncorporaling the Dlrector's Report) Year ended 30 June 2025. On 25 January 2025, the operational director Tanny Stobart fonnally announc8d their intention lo stand down from their role 31 December 2025. Follow5ng thls announcement, a comprehensive transition plan was developed and approved to ensure an orderly and well-managed leader5hlp change. The plan has been Implemented during the year and is deslgned to safeguard organisational stabilty, maintain operational continuity, and support the delivery of the organisalon's Strategic objÈctrves. As part of thls transltlon. a naw management framework has been established. Comprising a Senior Management Team: Dan Rees Jones {Operations Manager). Sam Wllson IAfiernative Provision Manager) and Chrls Maddex (Play Support Mentor and Maintenance MÈnagerl assumed full responsibSllty for all organisational operations from January 2026. The Board Is confident that this approach provides conlinulty of leadership, retains Institutional knowledge. and posltions the organisation for sustainable future development. Recrultment and appolntment of Trustees New Trustees are recruited and inducied a5 follows; Gaps for skllls are identified within Trustee meetings across each year Recruitment drives are actioned from Trustee meetings Candidates apply and are shortllstad. Two trustee8 Int8rvlew and select make declsion on candidates suitabilty They are fomially accepted on the next Trustee meeting An Induction pack and Is sent to trustee Every Trustee has a portal on Breathe our HR sothvare where we keep details and there Is acc8ss lo all relevant company documents such as meetlng mlnutes and governance documents, etc. . POLICIES AND OBJECTIVES Play Torbay provide active and creative play across the mmunItI9S In Torbay. Therè are playgrounds in Brixham and Paignton and w8 have developgd a play seTvSce In both towns which provides adventure, friendship and fun for hundreds of young people each year. School aged children and their famllles are the main beneficiarfes of our work, but all children are welcome Including babi&s and toddlers. Additionally, we are committed lo building 8 SUPPOrtive ecosystem for dlsAdvantaggd familles in Torbay - in particular, for families whose children h?vg additional needs and challenging behavkjurs. We are seeking to build resilient networks. reduce isolation and upskill parents and Carers. so that families have increased agency, community connections lo help thelr chlldran to thrive, and regular access to safe places to play. Page 2
Play Torbay Trustees. Report The objects of our charity are: To enhance th8 development and education of chlldren of TOaY Ihrough play To advance the educatlon of the publlc regardlng the Importance of chlldren's play We believe play is key lo children's development, their leamlng. confidence, and wellbeing. We also think that unstructured, self-direcled. free play is the best type of play for young children. Wa know that as children grow, the way they play changes and that our understanding and responses should reflect this. Key strands of work to achl8ve this ao: Child4entred Actlvity Play-based 8nd community sesslonal acllvilies with chlldren and young people {indÈpendent play} Supportive projeds for families in school holldays le.g. Hollday Activltles and Food Programmesl Targeted support and le8ming for chlldren through our alternatlv8 educatlOD provislon Family based activities in themed events throughout the year Both Tegular and themed one-off play-based 5esslonal activitres and events for famllies Support for parents, carers, guardians Icommunity-centred Actlv Communlty-centred Actlvlty An empowedng support nthork for parents and carers Community play spaces maintained In ways which protect the envlronment and where possible ensuring space for thildren's play for th8 longer lerm e.g. Communlty Asset Transfer. ecological sustalnablllty A self-sustaining organlsatlon wlth incomo streams Ilnked to play-based engagement Enlerprfse development We have continuad lo work coop8ratlvely with and in regular communicatlon with partners induding other voluntary organlsatlons. schools, community builders, early help teams, and family Intervention services. We have again worked closely with thg Loc81 Aulhority, Children's Seryices, Publlc Health, Social Care and the Police. We have also actively contrlbuted lo the deslgn and development of play-based Altemative Education servlces at a local level. b. ACTIVITIES FOR ACHIEVING OBJECTIVES PLAYGROUNDS AND HOLIDAY PROVISION Playgrounds provid6 safe and welcomlng spaces where chlldren can play in ways that are increaslngly unavailable elsewhere. They allow chlldren to explore challenge and risk in a supported environment. helping them to leam how to manag8 uncertainty. solve problems. and build the Testlien needed to cope with Ime's experiences. SessSons are delivered at Indlgos Play and Ecology Centre. Brlxham. Wlld Fox Adventur& Playground, Paignlon: and, Barton Cricket Club in Torquay. Page 3
Play Torbay Trustees. Report As part of the govemment's Healthy Holiday and Food Programme we offer a wlde range of outdoor and adventurous play opportunities throughout the Summer Holldays. Alongside play sessions, chlldren will recelve a healthy lunch. wSth fun and engÈging tips to encourage positiv8 food choices. Activities wll Indude physical outdoor play such as ball games, football. sklttles, giant Jonga, water play 8nd child-led free play. Children will also lake part in practical and creatlve activities including den building. clay work, junk modelling, Lego, workSng with wlllow, and leaming baslc bushcraft skills. All sesslons are designed to be inclusive and child-led, supportlng chlldren's physical wellbeing, cre8llvlty, eonthdence, and social development whil8 ensuring play remalns fvn. adventurous, and 8ccessible to all. Statistics and reach July 24 - Easter 25 62 holiday and after sch¢Xtrl sesslons with rhildren attendlng across Brixham, Palgnton and Torquay A total of 1,750 chlldren attendlng across Brixham, Palgnton and Torquay 637 children attended wrth addltlonal needs JUNIOR PLACEMENTS Our experlence of invoiving Junior Placements In the delivery of sessions over the past four years has been highly successful, and wg have been keen to contlnually develop and strengthen the programme. K&y developments have Included.. The employment of a Play Support Menlor to provide dedicated SUPF)Ort to JunSor Placem&nl8 The creatlon of a slructured onboarding process, including support with WO permit applications Securfng 34 work pemilts through Torbay Council and worng with 26 Junlor PlamentS over the past year The r8cruilmenl of additional Play Support Mentors and a half-tlme Programme Development Officer in January 2025 Junlor Placements supportlng children and young peopl8 across 148 sessions and events These roles have strengthened core team dellvèry. enabllng us to run a wide range of sessions and events and lo build a growing neOrk of childr8n and parents engaged In Play Torbay activitles. In tum. thls has ¢realed meaningful opportunlties for Junior Placements to develop skills, competence, anfl confidence, supporting increased cholces and clearer pathways into fvture employrnenL PLAYGROUND DEVELOPMENT Over the past year. we h2ve continu9d lo steadily improvo the quality, con81stency, and range of our play offer. while ensurlng the ongoing maintenance, safely, and accassibillty of our established sites at Indigos and Wild Fox. This has included responding to feedback from chlldr2n, famS1ies, and partners, and making Incremental improvements lo ensure Ihe 5P8ces remaln welcoming, engaglng, and fft for PUfPOSe. We recelved funding for the Lgvelling Up developmenls at Wildfox from Torb2y Council in November 2024. The proposal required a full planning 8pplicalion. This was withdrawn on the advice of the Plannlng Department, who offered constructlve advice on an allernalive proposgl. This includes a new shelter, Installlng a water supply, replaclng the compost toilet and improvlng access. This is scheduled for Gompletion In April 2026 Pago 4
Play Torbay Trustees, Report ASRUS & MAYFIELD HUB CLUB Our Clubs provide Indusive activibes and meaningful soclal learning experlences for young people In Torbay with Auusm Spectrum Condthons. Sessions are desigrbed to be welcoming and flexible. recognising that young people often attend alongside thelr parents or carers and. In many cases. with siblings. This whole-family approach helps lo reduce barriers to partidpation and creates supportive. famillar environments where young people can feel safe to engage. Activities across the programme have included bushcraft skills, outdoor and indoor cooking, music and karaoke. football. arts and crafts, praclicol demonstrations, and trips. These activlties support social interaction. confidence-building, and the development of practical lrfe skills. while allowing young people to engage at their own pace and 8ccording to their Interests. Dellvery of Our Clubs relies heavily on the cornmltment and consistenw of Play Torbay staff and Junior Pl8mentS. Regular attendance al ASRUS s8sslons, in particular. has enabled staff to build strong relatlonships and trust with parents and carers over time. Thi5 continuity is crudal In supporting families of children wlth additional needs and in creating space5 where both young people and parerts feel understood and supported. During the year. we dellvered 39 ASRUS sesslons. attended by 734 children, alongside 39 sesslons of the Mayfield Hub Club In Torquay. with 658 chlldren attending. To 5UPPOrt the conlinugd growth and quality of the programme, we also appointed an Our Clubs Manager, strengthening leadership and coordination across delivery. Highllghts of the year inc5u(Jgd a range of memorable trips and experiences. such as vlslts to Shoalslone's Peas for Bees Llfe on the Edge, Gappah Farm. and the Aladdin pantomime at Beverley Holiday Park. These trips provided valuable opportunities for shared experiences beyond the usual session spaces, helping to bulld confidence, enjoyment, and a sense of belonging for the young people and families involved. ADDITIONAL PLAY SESSIONS We dellvered 39 weekly after-school plaork sessions In Foxhole at Crafty Fox Community Café In Partnership with Sanctuary Housing, providing consistersl and accessible play opportunitie5 for chlldren and young people In the local communlty. These sessions offered a safe and supportwe Space for children to unwind after the school day. build frlendshlps, and take part in a range of ehild-led play activities. Alongside this. we continued lo deliver weekly Forest School sesslons for home-educated children al Indigos throughout tem time. running year-round. These sesslons provided regular opportunities fi)r outdoor learning. explorats'on, and skill-buildlng in a natural environment, supportSng chlldren's Wellbeing. nfidence, and connection with nature. We also delivered 39 dropin youth club sessions at Foxhole Community Centre, taking place every Friday. These sesslons Greated a welcomlng, Infomal space for young people to socialise, tske part In stnjclured and unstructured acllvities, and access Injsted adults for support. helping to strengthen communlty connectlons and posillv8 peer relationships. PARTNERSHIPS & ALLIANCES Ov8r the past year, we have continued to strengthen our understanding of the commissioning prOS and how Play Torbay can most effecllvely contribute lo the dellvery of highqualty, communlty-based servlces. Thls has enablad us to respond more confidently lo commissioned opportunities and lo work in ways that align with wlder strategic priorities across Torbay. Page 5
Play Torbay Trustees. Report During 2024-25, our commissloned and pathership work Induded maintaining a strong alllance wllh the Torbay Climate Partnershlp. Indudlng presenting at a sesslon with young people lo support climate awareness and engagement. We also delivered provlslon as a Global Geopark Assoclate. embedding environmenlal leaming and plac8-based play wlthln tr programmes. We worked in partnership with the Bat COnseaOn Society through our ASRUS and Mayfield programmes, introduclng young people to conservatlon themes in accessible and engaglng ways. Play Torbay was also chosen as Charity of the Year for a second consecutlve year by 8evedey Hollday Park, providing valuable support and increased vlsibility for our work. We also continued our allian with Life on the Edge as part of heritage development work, and worked In partnership wlth Local Mollon to develop new provision for families with chlldren wlth addiilonal needs. ansuring servic95 are inclusNe and responslve lo communlly need. In PantOn, we supported a multi-agency approach lo communlly regenerati¢ in the Foxhole area, working alongside Torbay Council, Foxhole Community Cenlre, Klngs Ash Academy. Paignton Pollce, and S8nctuary Housing. This collaborative work has strengthened local relationships and contributed to more loinedryup gUPPOrt for children, young people, and families. AWARDS & RECOGNITION As a result of the HAF sesslons we won thè Best Holiday Club Award Autumn 2023 as part of the Torbay Children and Young People Awards On the 1st February Beverley Holidays named Play Torbay as Iheir charfty of th8 year. Their ptan for us is lo 'raise lots ol smlles and stacks of cash., ALTERNATIVE PROVISION Our Altemative Education service provldes vulnerable chlldren and young peopl& wlth the tlme. space, and support to engage in chlld-led outdoor aY and leaming, benefiting from Its restorative and healing qualities. The seNice combines outdoor play with ¢ative and digital leamlng actlvlties. whlch can also contribute to real-world proj8Cts and enterprlse oppOrtunes, h&lplng young people see the relevance of leaming beyond the classroom. The programme makes purposeful use of our under-used physlcal assets. particularfy our playgrounds, durlng weekdays In term time. These spaces are made available to young people who are ofton described as belng °on the 8dge' of mainstream education and who may requlre a more holistic approach lo support. Where approprlat8, Ihls Includes worklng alongside famllles to create more stable and supportlve learning environments. Altemative Educatlon at Play Torbay is not intended as a long-temi replacement for School. Instead, it offers 8 pause polnt= time and spac8 to 8pproach leaming differently, develop practical life skills, build strategies for emotional regulation, and rebuild confldence and a posIVe attttude towards education. Wherever posslble. the programme supports young people to transltion back into school or other appropriate provislon. Int8rventh)ns are delivered as costed packages and can Includ8 Indlvidualised, accredited programmes tailored to the ne8ds, interests, and abilities of each young parson. Durlng the year, we worked wSlh 34 children and young people and regularfy ulilised the Indigos and Wlld Fox sitès for delivery. We also developed and embedded multlple organisational systems across the seN1, improving communication, consistency, and the overall quality Df provision. Page 6
Play Torbay Trustees. Report EVENTS This year we dellvered a range of events across Torbay, creatlng opportunllles for children. young peop18. 8nd families to come trjgether through play, rElebratlon, and environmental action. These included.. Junlor Placement Overnlght Camp - Junlor Placement5 lock part in an ovemight camping experlence at Indlgos in September, bulldlng confidence, independence, and teamwork. 3rd Green Market Place ommunity event celebrating all thlngs green and eco. promotlng sustainability and environmental awargnes5. Play Torbay 25th Blrthday Party - Held at Indlgos to celebrate 25 years of Play Torbay, bringing tog8ther famllles, partners, and supporters. Natura Geo Play Sesslons Dellvered alongside the Summer HAF provision at Indlgos, wlth chlldren working together to create a geo archway for the site. each Clean - A communlty beach dean SUPF)Ortlng environmental care and stewardship. Future Proof Event - A fun-filled day focused on local wlldllfe. leaming how to care for nature and protect the environment. Colour My Streets - Play Torbay actlvltles delivered as part of a larger community event in Paignton. COMMUNICATION AND MARKETING Vve have continued to strengthen our Intemal organisatlon and IT syslams to improvg communication with children, young people, parents. families, and funders. These developments have helped us lo streamline prOsSes, Increase eng8gement. and ensure information is clear, timely, and accessible across all areas of our work. Key highllghls from the ygar include a well*stablished website, whlch receNed 28.009 vislts, demonstr8tlng strong public engagement with Play Torbals activities and InfoTmatlon. Our soclal mgdia presence has continued to grow, with successful and active ¢hannels reachlng 5.2k followers on Facebook and 1k followers on Instagram. We have also made effectlve usè of dlgltal systems to improve effici8ncy and accessibility. The Bookwhen automated booking systèm processed 3,207 bookings. supporbng smoother access to sessions and events. while our Brevo malllng Ilsts now include 2,607 contacts, enabling tsrgeted and conslstenl communication th our audiences. In oddlllon, we have continued to d8liver successful regu18r newsletters for Staff, trustees, and volunteers, supporting intemal communication. shared learning, and a strong sense of connection across the organisation. OPERATIONS DEVELOPMENT & FUND RAISING Over the past year, we have continued lo bulld on Improvements to our Inlemal operations and systems in order to better support the core team and strengthen operatlonal delivery across ihe organisation. This work has focused on ensurlng robust governance. effective workforce support, and long-lerm sustainabilty. Key developments during the year Included worlong with HR consultants. HR Enlighten, to undertake comprehensive HR audtt. This process has helped to ensure that our HR systems and procedures ara compliant, consistent. and allgned with best practice, includlng the strengthenlng of safer recruitment processes across th8 organisation. Page 7
Play Torbay Trustees. Report We also dellvered and implemented a trainlng audit, enabling us to better identtfy sk1115, learning needs, and development priorilles across stsff and volunteers. Thls has supported more targeted training and helped to bulld organlsatlonal capauty and resilience. Fundraising remalned a slrong focus throughout the year. wlth successful fundlng secured for both service delNery and grounds development. This Included support from Brlxham Town Council, the Holiday Activity Fund. the National Lottery (Big Lottery). Life on the Edge, Tonic Creatives, Community Ward funding, the Heritage Fund, the Levelllng Up Fund. alongside 8 number of indlvldual donations received over the year. In edditlon, we worked to the business plan developed last year and made good progress against the identified largels, providing a clear framework for decSslon-m8king, growth, and future development. TRAINING Highlights from the year incfude supporting 24 learners across Torbay lo SUC$sfUllY complete the new Junior Induction Tralning course, helping to build confldence, skllls. and readiness for working wlthln play Settings. We also delivered a Tool Craft course for 15 leamers, providing practltloners working with chikjren and young people with the knowledge. confldence, and practical skills needed to safely SUPF)Ort and risk assess children and young people's use of tools within play and leaming environments. In addition, all Allemative Provision staff recelved Tèam Tgach training In poslllve handling. strengthening staff confidencg and ensuring consistent. safe, and appropriate approaches when supporting children and young people with addttsonal needs. PLANS FOR 2026 Play Torbay has identffied six key priorfty areas from our Busines5 Plan to guide our work In 2025-2026. Together, these priorities refiect 8 holistic appioach to 5UPPQrting children, young people, famllies. and communities across Torbay. whlle slr8ngthening organisational sustainability. Organlsatlonal Managernent Change On 25 January 2025. the operational director Tanny Stobart fomially announced their intention to stand down from Ihelr role in December 2025. Following this announcemenl. a comprehensive transition plan was developed and approved to ensure an orderly and well-managed leadership change. The plan has been implemented during the year and is designed lo safeguard organisational stability, maintain operational continuity, and support the delivery of the organisation's strategi objectiV8S. As part of this transition, a new management framework has been established, comprising a Senior Management Team.. Dan Rees Jones (Operations Manager). Sam Wilson (Alernalive Provislon Manager) and Chris Maddex (Play Support Mentor and Mainlanance Manager).responsible for organisatlonal op8rations from January 2026. The Board Is confident that thls approach provides continuity of leadership, rgtains institutional knoedge, and positions the organisatlon for sustainable frjture development. Amernatlve Provislon We 11 continue to develop and grow ¢JJr Altemative Provision, seeking longer-tem) slablllty through an EOTAS bid to the Local Authority. Deliv8ry will be strengthened through the appolntment of two fixed-temi Deputy Leads, while maintaining incom8 generation al around 52% of total organisalional income. Page 8
Play Torbay Trustees. Report Envlronrnental Provlslon We will continue to deliver play-based environmental leamlng in partnership with local organisattons, refresh our Play and Ecology Strategy, deliver temi-tlme Foresl S¢hool for home-educaled children at Indlgos. introduce bushcraft sesslons ai Wlld Fox wlth Klngs Ash Academy, and continue our work with Lwe on Ihe Edge. Playground and Play Provision Key priorities include completlng the Wltd Fox Playground development through Levelling Up funding, contonuing HAF provislon across two sites. dellverfng wegkly play sessions across multiple locatlons, mainlainlng our playgrounds at Indigos and Wild Fox, and appolntlng a fixed-term Clubs Manager. We will also Identify sustalnable funding to support dellvery across Torfoay. TTalning> Professlonal Devolopment and Placements We will support 20 Junior PlaGgments In 2025 and 10 In 2026 through structured Inducllon, tralning. nd placements. Ongoing staff training wlll maintain hlgh standards, while employment pathways. Includlng for young people with EHCPS, will be developed through partnerships wlth SEND and education providers. Supporting Fami1Ses We will continue lo build awareness of Play Torbays services through events, support th8 Communlty of Practice (COP} groyp and home education research, and contrlbute to the Chlldren, Young People and Families Communlty Helpline. FINANCIAL PERFORMANCE The total income for the year has increased from £375,754 to £398,446. As at the 30th JuDg 2025 the total fvnds of the charity were £63,104 {2024'. £128.802} of which (£41,303) {2024- £52.056} was attributable to unrestricted funds and £104.407 {2024.. £76.7461 wa5 attributsble lo restriGtsd funds. Reserves Pollcy The Trustees have reviewed the reserves of the Charfty and consider the current level of r8S8rves necessary to ensure the conlinuatlon ol the Ch8rWs aclivib'es, taking Into account the followlng requlrements.. The Charity aims to maintain a general reserve (Unrestricted General Fund) sufficiant to enable servicgs to continue uninlerrupt8d for approximately three months. In addition. provlsion Is mad8 for redundancy costs and other associated closure expenses should the Chartty cease to operate. Ourlng the summer of 2025 the trustees recognlsad the reserves position wa5 depleted which could have pul the charlty at risk unless immedlate action was taken. In September 2025 we had to take swift remedial acllon lo reduce our core costs and announced the temporary dosure of our clubs Indigos ASRUS, MayfieSd, and Forest School until sufficient funding wa5 found to restart them in the future. Thls action Included reducing staff hours and redundancles. In September 2025 we suspended our reseNes policy. At the $8me time th& trustees initiated a rewew of our financial procedures, controls on expenditure, and contlngency planning in event of Insolvencyl windlng up the charity- Page 9
Play Torbay Trustees, Report These measures were successful in reduclng our Gore costs and brfnglng th8 charity into a 51able rinancial position. In November 2025 we secured £44.463 from Torbay Councll to restart the ASRUS, MayField and ForesT ochooi in Jdr)uary 2026 for 12 months. This and the Incom8 from the a118mative wovision has enabled the trustees to be confident we are a going concern. Wa hop& lo restore our previous reserves policy by the end of June 2026. Risk Revlow The Truslees have reviewed the malor rlsks to exposed lo whlch the Charity which are detalled in the Play Toibay Rlsk Register. This document Is reviewed and updated on a 6 monthly basls at Trustee M8eling8 and subsequent Systemslconlrols are put in place to mitigate these risks. The new Senior Management Team meets fortnlghlly revlew operallonal matters and financial controls. Since September 2025 the Iruslee5 meet fortnlghlly to review the financlal position. Thls Indudes a r8view of the monthly management accounts. This will move lo monthly from April 2026. We Continue lo hold quarterly Board Meetings. We appolnted Steven Chown as Treasurer In January 2026. Statement of trustees. re8ponslbllltles The trustees (who are a150 the dlrectors of Play Tort)ay for the purF)oses of company law) are responslble for preparfng the trustees, report and th8 financial statements in accordance wlth appllcable law and Unlted Kingdom Accounung Standards {United Kingdom Generally Accepted Accountlng Praclicel, includlng FRS 102 'The Flnancial Reporting Standard applicable in the UK and Republic of Ireland The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 lating to small companies. Company law requires the trustees to prepare hnanclal st2t&menls for each financial year. Under company law the trustees musl not approve the financlal statemenls unless they are satlsfied that they give a true and fair view of the Stale of affairs of the charttable company and of the incoming resources and application of resources, including tts Income and 8xpenditure, of the ch8rilable company for that period. In prepang these financial stslements. the trustees are roquired lo: select sultable accounting policies and apply them consistently. observe the methods and principle5 in the Charities SORP., make judgements and estimates that ar8 reasonable and prudent., stale whether applicable accounting standards, comprfslng FRS 102 have been followed. subject to any material departures disclosed and 8xplained in the finanoal statements. and prepare the financlal ststernents on the going concem basis unless it is inappropriate lo presume that the charitable company will continue in buslness. The trustees are responsible for ke8plng proper accounllng records that can dlsclose wllh reasonable accuracy at any lime the financlal posltion of the charitable company and enable them to ensure that the financial statements comply with tho Companies Act 2006. They are also responslble for safeguarding the assets of the charitable company and hence for taking reasonable steps for the preventlon and detection of fraud and other irreguladlles. The trustees are responslble for the Maintenan and integrity of the corporate and financ181 information included on the charitable companys website. Legislation governing the prBp8rallon and dissemination of financlal statements may differ from legislation in other jurtsdirtions. Page 10
Play Torbay Trustees. Report Small companles provlslon statsmanl This report has been prepared In accordance with the srnall companles regime under thg Companles Act 2006. The annual report was approved by the trustees of the charity on 16 March 2026 and slgned on Its behalf by. Trustee Pag¢ 11
Play Torbay Independent Examinerfs Report to the trustees of Play Torbay ('the Compan) I report to the charfty trustees on my examination of the accounts of the Company for the year ended 30 June 2025. Responslbllltles and basls of report As the CharItS trustees of the Company Isnd also its directors for the purposes of eompany lawl you are responsible for the preparation of the aecounts in accordance wlth the requirements of the Companies Act 20061'the 2006 Act'l. Having satisfled myself that the accounts of the Company are not required to be audit8d under Part 16 of the 2006 Act and are eliglble for independent examination. I report In respect of my èxamination of your charity's accounts as carried out under section 145 of the Charllles Act 2011 1'th& 2011 Act'i. In oarrylng out my examinallon I have followed the Directions given by the Charity Commission under section 145{5)Ib) of the 2011 Acl. Independent examiner's statement Since the Companls gross income exceeded £250,000 your examiner must be a member of a body listed In sectlon 145 of the 2011 Act. I con)Imi that l am qualified to undertake the examlnallon because l am a member of ICAEW, whlch Is one of the Ilsted b(MJies. I have completed my examination. I confimi that no matters have come to my attention in connecllon wlth the examination glving me causg to believe.. 1. accounting records were not kept In respect of Play Torbay as required by sgction 386 of Ihe 2006 Act., or 2. the accounts do not accord with those records.. or 3. the accounts do not wmply with the accounting requlrements of section 396 of the 2006 Act other than any requirement that the accounts give a 'tftJe and falr view which Is not a matter considered as part of an independent gxamination., or 4. the accounts have not been prepared in accordance wlth the methods and principl8s of the staloment of Recommended Praetice for accounting and reporting by charities lapplicable lo charities preparing their accounts in accordance with the FinanGial Reporting Standard applicable in the UK and Republle of Ireland IFRS 102)]. I have no concems and have come across no other matters In connection with the examlnatlon to which attenllon should be drawn In this report In order to enable a proper understsnélng of the accounts to be reached. Cathertne Williams FCA DChA Independent Examingr Westcotts (SWI LLP 47 Boulport Street Bamst8ple Devon EX31 1SQ Page 12
Play Torbay Statement of Financial Actlvltles for the Year Ended 30 June 2025 (Includlng Income and Expenditure Account and Statement of Totsl Recognised Gains and Losses) Unrestrictsd funds Restricted funds Total 2025 Total 2024 Note Income and Endowments from: DOnaOnS and legacies Charitabl& activlties Other trading activsknes 12,283 220,825 143,356 21,982 155.639 242,807 118,124 256,572 1,058 Total income 233,108 165,338 398,446 375.754 Expendlture on: Charitable actlvilies {329.1951 1134,9491 1464,144) 464.144 1427,969 Total expendlture Nel (expenditureylncome Transfers beeen funds 1329,1951 1134,9491 1427,9691 {96,087} 2,728 30,389 12,728) {65.6981 (52,2151 Net movement in funds 193,359) 27,661 165,6981 {52.2151 ReGonGiliation of funds Total funds brought forward 52,056 76,746 128,802 181,017 128,802 Total funds carried forward 14 {41,303} 104.407 63,104 All of the charity's actlvilies dgrive from continuing operatlons during Ihe above periods. The fvnds breakdown for 2024 is shown In note 14. The notes on pages 15 to 25 fom an integral part of these financlal statem9nls. Page 13
Play Torbay (Registratlon number: 07269045) Balance Sheet as at 30 June 2025 2025 2024 Note Current assets Debtors Cash at bank and in hand 10 11 38.707 69,620 39,018 97.883 108,327 136,901 Credllors: Amounts falllng due wlthln one year Net asset5 12 145.2231 63.104 18,0991 128,802 Funds of th• charity: Restrlcted incom& funds Restricted ftjnds 104,407 76,746 Unrestrlcted Income funds Unrestrlcted funds {41,3031 63,104 52,056 Total funds 14 128,802 For the financial year endlng 30 June 2025 the charity was entltled to Èxemption from audit under sectKJn 477 of thg Companies Act 2006 relatlng to small companies. Directors. responslbilitles: The members have not requlred the charity lo obtain an audll of Its accounts for the year in questlon In accordance with section 476: and Th8 directors acknowledge their responsibilities for cOmplng with the requlrem8nts of Ihe Aci w respect to accounting records 8nd the preparation of accounts. These finandal statements have been prepared in accordance with the special provlslons relatlng to companies sublect to the small companies regime within Part 15 of the Companies Act 2006. The financlal statements on pag88 13 to 25 were 8pproved by the trustees. and authorised for issue on 16 March 2026 and signed on their behalf by: Trustee The notes on pages 15 to 25 fom an integral part of these financial statements. Page 14
Play Torbay Notes to the Financlal Statements for the Year Ended 30 Juno 2025 1 Charlty status The charity is limited by guarantee, Incorporated in England and Wales. and cCsequentIY does not have share capital. Each of the trustees Is Ilable to contrlbute an arnount not exceeding £1 towards the assets of the charity in tha event of Ilquldation. The address of Its reglstered office is- Play Torbay Rowan Way Brixham Ta5 OSB 2 Accountlng pollcles Sumrnary of slgnlflcant accounting poll¢les and key accountlng estlmatss The principal accounting policies applied in the preparation of these financial statements are set out below. These poliGies have been consistently applied to all the years presented. unless otherwlse stated. ststernant of compllance The financial statements have been prepared In accordan wlth Accounting and Reporting by Charities.. Ststement of Recommended Practlce (applicable to charltles preparing Iheir accounts in accordance with the Flnancial Reporting Standard applicable In the UK and Republlc of Ireland IFRS 102)) (issued in October 2019) - (Charities SORP IFRS 10211. the Financlal Reportlng Slandard applicablo in the UK and Republic of Ireland IFRS 1021 and the Compan1&5 Act 2006. Basis of preparatlon Play Torbay meets the d8fintlion of a public benefit entity under FRS 102. Assets and liabilllies are initially recognised at historical cost or transaction value unless otherwSse slated in the relevant aCUntIng policy notes. The financial statements have been prepared In sterfing which is the funcltonal currency of the charlty. Golng concem The trustees consider that there are no materlal uncertainties about the charlws ability to ry)ntinue as a going concem nor any significant areas of uncertainty that affect the carrylng value of assgts held by the charity. Exemption from preparlng a cash Ilow slatemont The charity opted to earty adopt Bulletin 1 publlshed on 2 Fèbruary 2016 and have therefore not Included a cash flow statement In these financial s181em8nts. Income and endowment8 l income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income r8celvabl6 can be measured rellably. Page 15
Play Torbay Notes to the Financial Statements for the Year Ended 30 June 2025 Donatlons andlogacios Don8llons are recognised when the charity has been notified in writing of both the amount and settiemenl date. In the evenl that a donaon is subject to conditions that require a level of perfomance by the charity before the charity is entitted to the funds, the Income is d8f8rred and not recognised untll either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charlty and it is probable that thèse conditions wlll be fulfilled in the r8porting perfod. Grants rKelvablo Grants are recognised when tho charity has an enlltlemenl lo the lunds and any conditions linked to the grants have been met. Where perforrnance conditions are attached to the grant and are yel lo be mel, the income Is recognised as a liability and included on the balance sheet as delerrod income lo be released. Deferred Income Deferred income represents amounts recelved for ftjture perlods and is released lo incomlng resources In tho period for whlch, il has been reGelved. Such Income Is only deferred when: The donor specifies that the grant or don8tion must only be used in future accounting periods., or The donor has imposed conditions whlch must be mel before the charity has unconditional entidament. Exponditure All expendlture Is recognised once there Is a legal or constructive obllg8tion to that expenditure, it is probable settl8menl is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headlngs they have been allocated on a basis consistent with the use of resourGes. with central staff costs allo(xted on the basis of lime spent, and depreciatlon charges allocated on the portion of the 8SS8t's use. Other support costs are allocated based on the spread of staff costs. Charitable 8¢tlvlti•s Charitable expendSture comprises thos8 Costs incurred by the charity In the d81ivgry of its activities and services for tts beneficiaries. It includes both costs that can be allocated directly to suth activities and those costs of an Indlrect nature necessary to support them. Support costs Support costs Include ¢ntral fvnclions and have been allocated lo advity cost calegories on a basis consistent wlth the use of resources, for example. allocating propety costs by floor areas, or p8r capila, staff costs by the lime spent and other costs by their usage. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and oth8r short-term higlily liquid Investments that ar8 readily convertible lo a known amount of cash and are subject to an insignificant risk of change in value. Pag8 16
Play Torbay Notes to the Flnancial Statements for the Year Ended 30 June 2025 Fund structure Unrestricted income funds are general funds Ihat are avallable for use at the trustges discreuon in furtherance of the objectives of the charlty. Restrlctgd income funds are those donated for use in a particular area or for speclfic purposes, the use of which Is restricted to that area or purpose. Pensions and other post retirement obllgatlons The charity operat8s a deffined contribution pension scheme which Is a pension plan under whlth fixed contributions are paid into 8 pension fund and the charity has no legal or constructive obligatlon to pay further contributions even If the fund d095 not hold sufficient assets to pay all employees the benefils relating to employee service in the eurrent and prior perfods. Contributions to defined contribution plans are recognised In the Statement of Flnanc181 ActiviU8S when they are due. If contribution payTnents exceed the contrlbution due for servlce, the excess Is recognised as a prepayment. Financlal Instruments Classification Financial assets and flnancial Ilabllities are recognised when the tharlly becomes a party to the contractual provislons of the instrument. Financial IlabileS and equty instruments are classified according lo the substsnce of the contractual arrangements entered into. An equity Instrument Is any contract that evldences a resldual interest in th8 assets of the Gharity after deductlng all of its Ilabilitles. Recognitlon and measurement All finanGial assets and liabilities are initlally maasur8d at transactlon price (including transaction costs), except for those financial assets classified as al fair value through profil or loss, which are initially measured at fair value Iwhieh Is normally the transaction prfce excluding transaction costs). unless the arrangement constitutes a flnancing transaction. If an arrangement constitute5 a financing transaction, the financial asset or financial liability Is measured at the presont value of the future payments discounted at a market rate of interest for a slTnilar debt instrument. Financial assets and liabilities ar8 only offset In the staternenl of flnanclal posillon when, and only when there exisls 8 legally enforceable right to set off th6 recognised amounts and the charity intend5 elther to settle on a net basls, or to re81ise the asset and settle the1bil slmultaneously. Financial assets are derecognised when and only when a} the contractual rights lo the cash flows from the financi21 asset explre or are settled, b) the charity transfers to another paty substantially all of the risks and rewards of ownership of the flnanci81 asset, or cl the charlty, despitg having retained some, but not all, slgnlflcant rlsks and rewards of ownership, has transferred control of the asset lo 8nother party. Financial liabilities are derecognlsed only when Ihe obllgation specified In the contracl is discharged, cancelled or expires. Page 17
Play Torbay Notès to the Financial Ststements for the Year Ended 30 June 2025 3 Income from donatlons and legaGies Unrestrlcted funds Restrfcted funds Total 2025 Donations Grants 12,283 12,283 143,356 155.639 143,356 143.356 12,283 Unrestrlcted funds Restrlcted fund8 Total 2024 Donatlons Granlg 3.081 500 1,507 113,036 4,588 113.536 3,581 114,543 118,124 4 Incomè from charitable activities Unrestrlcted funds Restricted funds Total 2025 Services Tld(ets 216,050 4,775 220.825 21,982 238,032 4,775 21,982 242,807 Unrestricted funds Rastrided funds Totsl 2024 Services Tickets 197,292 1.777 57,503 254,795 1.777 199,069 57.503 256,572 Paga 18
Play Torbay Notes to the Financial Statements for the Year Ended 30 June 2025 S Income from other Irading adivities Unrestrlcted funds General Total 2024 Sales Fundralslng 1,OC 52 1,006 52 1.058 1.058 6 Expondlture on charltablè actlvltles Unrestrictsd funds Restricted fund$ Totsl 2025 Noto Charftsble 8Ctivitles Allocated support C08ts 309.180 20,015 134,949 444,129 20,015 464,144 329,195 134,949 Unrestrictsd funds Goneral Restrlrtod funds Total 2024 Note Charllable activities Allocated sijpport costs 224.311 18,975 184,683 408,994 18,975 243,286 184,683 427,969 7 Analysls of support cost8 Support costs allocated to charitable actlvltles Total 2025 Totsl 2024 Legal and professional fegs Bank tharges Outsourced administrative expenses Independent examIneS fee 420 291 17.280 2.024 111 16,812 2,052 20,015 18,975 Page 19
Play Torbay Notes to the Flnanclal Statements for the Year Endod 30 Junè 2025 8 Trustees remun8ration and expenses No trustees, ntsr any persons connected with them. have received any remuneralon from the charfty during the year. No trustees have received any relmbursed Èxp&nses from the charfty during the year. 9 Staff costs The aggregate payToII costs wcro as follows.. 2025 2024 staff costs durfng the year were: Wages and salaries Social securlty costs pensi cosls 271,426 11,752 7.080 207,374 6.778 5,827 219.979 290,258 The average number of full-tlme equivalent employees durfng the year is analysed as follows.. 2025 No 22 2024 No 18 Stsff No employee recelved emoluments ot more than £60,000 durlng the year. 10 Debtors 2025 2024 Trade debtors PrePanentS Accrued income Other d8blors 28,255 1,509 6,982 1,961 36,109 1,509 1,400 38,707 39,018 Page 20
Play Torbay Notes to the Financ5al Statements for the Year Ended 30 June 2025 11 Cash and cash equlvalents 2025 2024 Cash * b8nk 69,620 97,883 12 Credltors: amounts falllng due wlthln one year 2025 2024 Trade credltors Other taxation and soclal securlty Other creditors Accruals Deferred Income 9,012 3.072 2,890 25 2,112 1,178 10,310 24.723 45,223 8,099 2025 Resources deferred in the perlod 24.723 13 Pension and other schemes Dgfinpd contrlbutlon pension scheme The charity operates a defined contrlbutbon pension scheme. The pension cost charge for th8 year represents contrtbutions payable by the ¢harfty lo the scheme and amounted to £7,080 12024 £5.8271. Page 21
Play Torbay Notes to the Financial Statements for the Year Ended 30 June 2025 14 Funds Balanco at 1 July 2024 Balance at 30June 2025 In¢omlng Re$ources resources expended Transfers Unre8trlcted funds General Funds 52,056 233,108 (329,195} 2,728 {41,303) Restrlcted funds Big Lottery Reaching Communltles ASRUS Play Days HAF Easter HAF Summer HAF Brixham In Bloom Play Wales Review Brixham Town Council Community Ward Continuation Fund opcc Hertiage Fund Geo Parking LUP 24 5,216 2,830 15,216) 12,830} 250 9,736 8,500 3.746 1.215 {651 19.7361 18,500) {29,312) (2.266) 1102) 185 25,566 1,n.fj1 102 1.0 1,0 79,391 I,C0 1.000 36.156 900 4,027 12,000} 172,120) {900} 14,027} 5,216 48,643 500 60,000 165,338 500 54.079 5.921 76,746 134,949 2,7281 104,407 Total funds 128,802 398,446 464,144 63,104 Page 22
Play Torbay Notes to the Financial Statements for the Year Ended 30 June 2025 BalanGe at 1 July 2023 Incomlng resourees Rgsources Balance at expended 30 June 2024 Unrèstrlcted funds General Funds 91,634 203,708 (243,286} 52,056 Restrlctod funds Big Lottery Reachlng Communities 5,216 5,216 2,830 ASRUS Play Days HAF Imagine This Easter HAF Summer HAF Brlxh8m In Bloom Playlng in the Streets Play Wales Review Parent Carer Forum COMF 23 8iixh8m Town Council Communlty Ward Crafty Fox Devon Communlty Foundation NLCF Continuation Fund opcc Herftage Fund Chamber of Commerce Hungry Minds 15,593 (12.7631 {2.966) (13,903) {511 {10.656) 162,6241 {4291 {5241 (5,0001 {5,3231 {970} {5001 14881 19,0461 (2,5821 {1,295) (43.235) 16,7561 1972) (2,100) {2:500) (184,683 2.966 7,469 51 1,212 49,465 176 124 5,000 5,323 970 500 6,434 9.444 38,725 1,304 400 25.566 1,051 1.000 2.500 1,000 2,582 1.295 79,391 7,656 4,999 2.100 2,500 172,046 36,156 900 4,027 89.383 76,746 Total funds 181.017 375,754 427.969 128,802 Page 23
Play Torbay Notes to the Flnancial Statements for the Year Ended 30 June 2025 The specific purposes for whleh the fvnds are to be applled are as follows: The Big Lottery Reaching Communiues Fund is for expendtturo on Bay Play and Comc Into P18y. ASRUS funding is received to provlde rth club activities and social leaming 8xperlences for young people In Torbay who ar8 on the Autlstlc Spectrum. The Play DayE fijnd relate5 to Sncome recelved in order lo offer free play days for children in Ihe local communlly. Wlnler HAF relates lo income recelved from the Holiday Activities and Food IHAFI programme, a nalonal scheme belng facilitated by Torbay Council in th8 Bay to ensure that children have 8ccess to food and acllvtties over the school hollday periods. The Play Packs fund relates to Income reIVed towards the p18y packs provlded during Ihe Covid-19 pandemlc restrictions. The Imaglne Thls fund r&lates to Income recelved to run events for young people durfng th8 holidays. The Creche fund relatès income received for st8ffiDg creche facllitle8 to local organisations. Easter HAF relates to income received from the Hollday ActSvitleg and Food {HAFI programme, a nallonal scheme belng facilitated by Torbay Councll In the Bay lo ensure that children have access to food and actlvhles over the school holiday periods. Svmrner HAF relates lo Income received from the Hollday Activities and Food IHAF) programme, a national scheme belng facilitated by Torbay Councll in tha Bay to 8nsur8 that chlldren have access to food and activities over the school holiday periods. Jubi18e Party was fundlng received to mark the Queen's Jubilee th the opportunlty of bdnglng parents and children together again after Covid lo enjoy the outdoors. Brixham In Bloom is a small local charity with whom we cdlaborate and help manage and hold their finances for their accountability. Plawng in the Streets was fundlng rec8ived from Torbay Council and TDA to supwrt events 'pl8y In the street, aim8d at welcoming people back to our high streets. Play Wal8s Review monies relates to a commission to review and report on Play Wales publlcatlons library catalogu8. Parent Carer Forum, the new independent Parent Icarer tonjm in Torbay commlssloned Play Torbay to provlde admln, financial 8nd straleglc direction. COMF 23 COMF Covid Safe funding from Torbay Council to help us improve the playgrounds as safo spaces for chlldren and young people withln thelr Communities. Brixham Town Council funding relates to a small fund for wnning our free forest school 5esslQ115 aimed at chlldren and young people who are being electively h(Kne educated. Community Ward a sm811 fundlng pol enAhling us to help make p18yground improvements. Crafty Fox was Funding from SanGtU8ry Housing to dellver weekly outreach play s8ssions at Foxhole at the Crafty Fox Café. Page 24
Play Torbay Notes to the Financial Statements for the Y•ar Endod 30 June 2025 Devon Community Foundation - provlded funding for us to develgp Indig05 Play & Ecology Cenlre. NLCF funding relates to monies from the Nallonal Lottery fund for runnlng an event to celebrate the Kings Coronatlon. Transfers between fvnd5 15 Analysls of net assets between funds Unrestrl¢ted funds General Totsl funds a130 June 2025 Restrlcted funds Current assets Curent Ilabilhles 3,920 45.223 104,407 108,327 145.2231 63.104 Total nel assets 141,3031 104.407 Unrestrlcted funds General Total funds at 30 June 2024 RestrScled funds Cuent assets Current liablltttes 60.155 8.099 76,746 136,901 18.0991 128.802 Total nel a8S8ts 52,056 76.746 16 Related paty transactions During tho year, a Trustee's husband completed design work for the ¢harity- In 2024. th& totsl value of payments made were £5.135 (2024: £8.371) Page 25