**Charity number: 1145960** 

**Company number: 05957488** 

**(England and Wales)** 

## **Hackney Play Association** 

**Report of the Trustees and Unaudited Financial Statements** 

**For the year ended 31 March 2023** 



## **Hackney Play Association Contents Page For the year ended 31 March 2023** 

|Report of the Trustees|1 to 9|
|---|---|
|Independent Examiner's Report to the Trustees|10|
|Statement of Financial Activities|11|
|Statement of Financial Position|12|
|Notes to the Financial Statements|13 to 23|





## **Hackney Play Association Report of the Trustees For the year ended 31 March 2023** 

The Trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the financial statements for the charitable company for the year ended 31 March 2023. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES** 

Background Hackney Play Association was founded in 1972 to campaign for improved play provision for children and young people in the London Borough of Hackney and was registered as a charity in 1977. Set up and managed by local people, Hackney Play Association evolved in direct response to local needs. The original charity ceased operations on 31 March 2012 and its net assets were transferred to a new charitable company with the same name. 

Objects - The objects of the Charity, as set out in its Memorandum of Association, are the provision of facilities for the recreation and other leisure time occupations for children and young people primarily resident in the London Borough of Hackney and neighbouring areas but otherwise resident in the United Kingdom, being facilities: a) of which such children and young people have need by reason youth or social and economic circumstances and b) which will improve the conditions of life for such children and young people by promoting their physical, mental and spiritual well-being, through play. 

Aims - Hackney Play Association's aim is to make Hackney a great place for play - particularly for children facing barriers due to poverty, disability, gender and race. 

We aim to: · Create better play opportunities for children and young people · Support play provision in Hackney, including adventure playgrounds, play streets, play in schools and play in parks and public spaces · Increase public support for play and reduce barriers to play · Support development of a Child-Friendly Borough In furtherance of its objects. 

Hackney Play Association provides: · Free after school and holiday play and youth clubs for children and young people at Homerton Grove Adventure Playground, Pearson Street Adventure Playground and Clapton Park Play and Youth Project · Development and support for Hackney Play Streets · Training and qualification courses in playwork and related skills for staff, volunteers, trustees and young people · Information and advice on all aspects of play provision · Advocacy for quality play and play provision · Support for disabled children to participate in play provision Quality and Awards. The achieving of Youth mark, a quality mark for the running of youth provision. 

Hackney Play Association is well known for its work on adventure playgrounds, playwork training and Hackney Play Streets and our Staff Director is a member of the International Play Association,  London Play, Play England. She has been a keynote speaker at national and international play conferences, Hackney Play was shortlisted at the London Play Adventure Playground Awards. 

## **Statement on public benefit** 

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. 

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## **Hackney Play Association Report of the Trustees Continued** 

## **For the year ended 31 March 2023** 

## **Social investments** 

In planning to meet the objectives we are satisfied that the activities fulfil the public benefit requirement referred to in the Charity Commission's general guidance. As well as benefit to the individuals concerned there is a broader gain for the public. 

Every year thousands of children and young people in Hackney benefit, as a result of Hackney Play Association's work. Children benefit from improved opportunities for play in adventure playgrounds, schools, streets, parks and public spaces. 

Children and young people benefit from: 

·improved health and wellbeing for local children who benefit from being outdoors and active; 

·development of skills and learning through participation in projects like cooking, gardening, construction, using tools, project planning; 

·safe places to be with their friends, supported by trained playworkers and youth workers, away from gangs and knife crime in the local area; 

·development of creativity, problem solving skills and resilience, through arts, music, self-directed play and opportunities to experience risk and challenge; 

·inclusion of disabled children in mainstream play services; · increased cultural awareness as a result of bringing children from different backgrounds together to play; · increased opportunities for children from low income families to participate and develop a wider range of interests, skills, experiences and aspirations. Local families benefit from: 

·free, after school and holiday activities that enable parents to work, study and have respite care, especially parents from low income families. Local residents benefit from: 

·greater community cohesion, as a result of bringing residents together for play streets and play activities throughout Hackney; 

·increased skills and employment opportunities through Playwork training and work experience placements. 

## **Volunteers** 

Hackney Play Association appreciates and  benefits from over a thousand  hours of volunteering a year. 

Hackney Play Association's main area of work with volunteers is through the Hackney Play Streets project in partnership with Hackney Council. This scheme enables local volunteers to close their road for play for short periods of time after school or at weekends. We provide information and support for the network of 350 local residents (similar to previous years), who organise and provide stewarding for the street play sessions on voluntary basis in 10 streets in Hackney. During 2022-23, Hackney Play Association also worked closely with Young Hackney to host regular placements for 50 young offenders taking part in community reparation schemes. These young people benefit from skills development and reintegration into the community in a friendly and supportive environment. 

In 2022-23 we hosted regular corporate volunteering days at Homerton Grove  and Pearson Street Adventure Playgrounds. Hundreds of corporate volunteers (20-30 volunteers per week during the summer months) have helped to maintain the playground, to build new equipment and to get the playground ready for holiday play and our term time provision.  Corporate volunteering days take place as part of corporate social responsibility schemes. 

Children and young people have also volunteered informally and formally during 2022-23 on specific projects including:- 

Good For Girls Social Action Project - 12 young people were involved with a project that prepared and delivered gift boxes (with essential items) to the Whitechapel Mission who serve the homeless community. 

Jubilee Play Parties - 20 young people (across both playgrounds) helped plan, prepare, and deliver fun activities/challenges at the two platinum jubilee community play parties which put a spotlight on the last 70 years of play. 

We would like to thank all the volunteers and partner organisations that we have worked with over the year, in particular our main funder and partner, Young Hackney, part of Hackney Council. 

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## **Hackney Play Association Report of the Trustees Continued For the year ended 31 March 2023** 

## **ACHIEVEMENTS AND PERFORMANCE** 

Measuring Impact - In 2022-23 we continued to carry out regular surveys of children who attended our play services. Children were asked what they gain from attending the play services: - 

- 78 % Felt Happy 

- 73% Felt they have Freedom 

- 62 % get to meet and make new friends. 

Children were asked what the best thing was about accessing our plays services was: - 

- 'I love this place because it's fun coming. I would love coming here daily and it's amazing!' 

- 'Best thing is making new friends, learnt to be grateful for what you have and if you're ever scared you should talk to someone' 

- 'I like that my friends are always here and I get to make new friends, I always get to experience new things' 

- I like meeting new people; I like the exercise around the playground’. 

Good for Girls (Pearson Street Adventure Playground Youth Session) Spotlight on  Young Person Aged 10 

She has attended the Good for Girls sessions each and every week without fail; she is committed to the project and participates in her own particular way, she has been quit shy, a little reluctant to speak her mind, or share what might be worrying her, at the beginning she had anxiety about the welcoming circle, a fear that she would be put on the spot and made to speak. She missed one session, and we were a little perplexed as to why she didn't attend this session. Talking with her she explained to us that she was very nervous about speaking and was afraid that she would  be made to speak and that the others would make fun of her. This was a turning point, as we could explain to her that the welcoming circle is about sharing our thoughts, feelings, fears, joys - that is, if we want to say something, emphasising that also listening is a way we participate in a group and that the group is there to support each one in their particular individuality. This gave her reassurance - the following week as she was leading the session with one of her peer's - she stood up to speak in front of everyone, introduced the structure of the evening session, that is, welcoming circle, ice breaker game, dish to cook and a crafts activity. You could see that she was nervous in her speaking, but she kept very near to her feelings and spoke well, asking each one, one by one to "Share three fun things about themselves" going around the circle. The glow and smile on her face - she became animated, and one could  read as to how proud she was/is of herself. She was delighted by the groups clapping as she sat down. 

She is now far more present within the group, speaks more freely in the welcoming circle and understands that she can talk to the group or the staff if she feels uncomfortable about something, or worried or if she wants to share some wonderful things with the group. She does say that she now feels supported and more confident, making new friends and enjoys participating in all the activities including standing up to speak. She is glowing with an inner confidence - which she didn't have before. 

"I feel like I have overcome my fear of speaking in front of people, and I also feel that I can trust the people around and make new friends" Young Person Quote 

A young person at Homerton Grove Adventure Playground received a  Hackney Youth Award in February 2023 for his work in setting up a tea stall to raise funds for the playground. 

The participants are highly diverse and reflect the local demographic well, bringing together young people from different ethnicities and backgrounds including Black, White, Traveller, Eastern European and Turkish children. We have welcomed many visitors and local partners over the course of the year including Young Hackney, the Challenge Network and the Orthodox Jewish community. 

Both our playgrounds offer a 6 day inclusive FREE open access service, Monday-Saturday across the year. 

## Pearson Street Adventure Playground 

We continued to offer free play and youth clubs throughout the year at Pearson Street Playground in 2022-23. The playground is located in Haggerston, the ward with the highest level of child poverty in Hackney, where 1 in 2 children (48.5%) are growing up in poverty. We are delighted that over 500 children and young people registered during the year at Pearson Street (1700 are registered currently). We delivered 587 play and youth club sessions with over 10,000 attendances over the course of the year. 

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## **Hackney Play Association Report of the Trustees Continued For the year ended 31 March 2023** 

## Homerton Grove Adventure Playground 

In 2022-23, Homerton Grove Adventure Playground continued to provide free, open access, after school and holiday play schemes, with over 500 children and young people registered during the year. We delivered 544 sessions, with attendances of over 6,000. The playground is located adjacent to local housing estates, which are in the bottom 20% in the country for income deprivation. More than 75% of children attending Homerton Grove are from Black and Minority Ethnic backgrounds. 

## Clapton Park Estate Play Rangers Project 

Clapton Park provides free open access play ranger after school and holiday play/youth sessions for local children mainly from the Nye Bevan, Millfields and Clapton Park estates. This year we had over 100 children and young people registered and over 2,000 attendances. We also had a large number of unregistered children attending in 2022-23, in particular from the Traveller community, we continue to address this and are building more sustainable, trusting relationships with this group. Clapton Park is located in the bottom 4% in the country for income deprivation.  More than 85% of children attending are from Black and Minority Ethnic backgrounds. 

During the year, children and young people have taken part in a wide range of activities including cooking, arts and crafts, gardening, construction, upcycling, bike rides, trips and outings in the local area 

## Trips and Outings 

Highlights of the year, along with many other outings to local parks and playgrounds, museums and galleries, included:- 

·Residential on a Canal Barge (The Angel of Islington) - Homerton Grove 

·Christmas Party and Panto at the AXA Insurance Offices - Pearson Street 

·Hackney Empire Panto Trip - Homerton and Clapton Park 

·Summer Trip to Mersey Island - Pearson Street 

·Whitechapel Mission Social Action Project Visit - Pearson Street 

·Bowling - Good for Girls Project Pearson Street. 

## Inclusive Play 

In 2022-23  we were able to offer Inclusive play opportunities on Saturdays at Pearson Street throughout the year, along with the inclusion of disabled young people from 'The Garden school, Hackney, who have been using our Forest School for inclusive play sessions. Disabled young people are attending all of our services across Pearson Street, Homerton Grove and at Clapton Park, with over 170 young Disabled people attending across the year. 

## Hackney Play Streets - ended 31.03.23 

Hackney Play Association supports local residents to organise regular street play sessions, giving children more opportunities to play, strengthening community cohesion and helping promote understanding and support for play in Hackney. We supported 50 Residents groups across this period to plan a safe playstreet. We ran 5 training sessions during this year for potential playstreets organisers with topics such as, how to steward, devising your own risk assessment for your playstreet, promoting your event to local parents/residents. 

## Playwork Training 

We continued to deliver a Playwork training programme, with regular training sessions taking place during term time helping play service staff to develop skills and qualifications in first aid, safeguarding, health & safety, Playway course (accredited playwork course by the University of Gloucestershire), diversity and inclusion. In addition to this we have delivered training on the impact of trauma on children and in recognising mental health issues in young people, working with gangs,  LGBTQ+ training, Teenage suicide awareness, working with young people around the awareness of vaping and substance misuse, reflective playwork practice, the importance of recycling and sustainable playgrounds. 

## Infrastructure Support 

Hackney Play Association worked closely with local adventure playgrounds, mobile play providers and voluntary and community sector play organisations, providing information and training, funded as part of our contract with Hackney Council. During 202-23, we attended trustee meetings and provided information, advice and support to strengthen governance. We also provided training for staff with the focus on improving playwork practice and quality of local play services. This year we continued to work closely with Shakespeare Walk Adventure Playground to support management and 

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## **Hackney Play Association Report of the Trustees Continued For the year ended 31 March 2023** 

governance at the playground. We have also conducted the induction of their new senior playworker, providing them with an orientation around who's who in hackney, sharing policies and procedures with them, and the chair of Shakespeare Walk Adventure Playground. We have worked closely with all adventure playgrounds in the borough to organise a play parade from all the playgrounds to central Hackney for National Playday, that attracted over 300 children/young people. We continued to support the Local authority and other voluntary sector playgrounds, by providing staff to them, to cover their shortfall. 

Hackney Play Association convenes and hosts Hackney Play Providers' Network providing a forum for information sharing and problem solving for play organisations throughout Hackney. Meetings of Hackney Play Providers' Network take place each half term. Debates and agenda items have ranged from fundraising to safeguarding, volunteering and working with trustees, and reflect the diverse issues and challenges facing local play organisations. 

We also supported other play providers through the Hackney Council tendering process by offering a series of online information workshops, training and one to one support. 

## The Mayors Fund - this finished end Sept 2022 

We continued to deliver youth services across all three sites with funding as part of YLF (Young Londoners Fund), targeting those in most need of support, or those at risk of gang membership, exploitation, or low/no school/ college attendances. We run a girls work project, youth sessions weekly, covering areas such as discussion groups and information sessions on Consent, Rights, healthy eating, writing workshops, cooking, community engagement. 

## Other Funded Projects 2022-23 

Holiday Activities and Food Fund - secured funding that ensured we could offer FREE lunches for the children and young people, additional enriching activities and trips outs, alongside our regular holiday playscheme programme. 

Pearson Street Adventure Playground and Homerton Adventure Playground offered the HAF opportunities during Easter, Summer, and winter of 2022. 

Kings Park Moving Together (KMPT) - secured funding for 2 years (2022-224) from the KMPT partnership programme to develop additional physical activities/opportunities for the families, local communities and children and young people at Homerton and Clapton Park.  We are also one of the projects who will receive additional funding each year for organisational development. 

Hackney Community Grant (Children and Young People)- secured funding to  train 2 young trainee playworkers (aged 16+), offer further volunteering opportunities (with Hackney Play Association) for 15-20 young people age 11+ and signpost to other organisations offering volunteering and employment. 

The National Lottery Awards for All  - secured funding to host two Jubilee Play Parties at Pearson St and Homerton Grove themed.  The events engaged young people in planning and volunteering on the day and was open to the community. 

Hackney Housing -  secured funding for 12 weekly one-hour boxing/kickboxing exercise sessions (non-contact) to be delivered on the Harman Estate that started in February 2023. 

Young Hackney Youth Opportunities Fund - group of young people secured funding (with support from HPA staff) for 6 weekly one-hour boxing/kickboxing exercise sessions (non-contact) and the equipment needed. 

Good for Girls at Pearson Street - offered extension from London Youth to deliver an additional 14 sessions and a social action project.  The good for girls project created a safe space where young women can talk about their mental health alongside opportunities to develop relationships, skills, and tools to maintain positive mental health. 

## Partnership working 

We also continues to work with a wide range of other organisations including Young Hackney, Hackney Quest, Laburnum Boat Club, Hoxton Hall, Immediate Theatre, Hackney Empire, Hackney Cycle Network, Hackney Libraries, Hackney Musuem, Lollard Street adventure playground, London Play, ELBA (East London Business Alliance), HCVS and other adventure playgrounds in Hackney and across London. 

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## **Hackney Play Association Report of the Trustees Continued For the year ended 31 March 2023** 

## Future Plans 

During the coming year Hackney Play Association plans to continue to work closely in partnership with local voluntary and community sector play organisations and with statutory and voluntary partners in Hackney and neighbouring boroughs, including: London play, (based at Pearson Street) Islington Play Association, Continued Working with children and young people to develop to work of Clapton Park, Homerton Grove and Pearson Street Adventure Playgrounds. 

We want work with the other play organisations to ensure the importance of play is at the centre of local authority and national government agendas. 

The trustees continue the process of business planning for the next 3-5 years of Hackney Play Associations development, highlighting our USP as an organisation, conducting a SWOT analysis, preparing finance and funding forecasts and plotting significant timeline events for the next 3-5 years. 

## **FINANCIAL REVIEW** 

## **Significant events** 

Total net expenditure for the year was £71,223 (2022 net expenditure £51,544) . Of the total, £73,077 was net expenditure for unrestricted funds (2022 was net expenditure £43,257) and £1,784 was net income for restricted funds (2022 was net expenditure of £8,287). 

## **Reserves** 

The balance of unrestricted funds carried forward includes a General Reserve of £140,707 (2022: £213,714). This was equivalent to just under 5 months of total expenditure for the year. 

We have carefully considered  the Charity's needs to hold reserves  for dealing  with  unforeseen circumstances and,to the extent that  further funds permit, for investment in future activities. Hence, in light of increased  uncertainty over most sources of income  available  to us, we have decided that  a target  level for the General Reserve should  be the equivalent of between 3 to 6 months of total annual expenditure. 

## **Going concern** 

The Trustees  consider that there are no material uncertainties about the Charity's ability to continue as a going  concern for the reasons detailed  in Note 1(b)  to the Accounts. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

Hackney Play Association was incorporated on 5 October 2006 as a Company Limited by Guarantee without a Share Capital and registered as a charity on 17 February 2012.  It commenced operations on 1 April 2012, from which date the net assets of its predecessor charity with the same name were transferred to the charitable company. 

It is governed by its Articles of Association, under which each Member is required to contribute an amount not exceeding £1 towards the liabilities of the Charity in the event of it being wound up whilst they are Members, or within one year of their ceasing to be Members. 

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## **Hackney Play Association Report of the Trustees Continued** 

## **For the year ended 31 March 2023** 

## **Recruitment and appointment of trustees** 

Management of the Charity is vested in a Board of Directors.  The Directors are also the Trustees of the Charity.  Trustees are elected at each Annual General Meeting and may co-opt further Trustees as set out in the Articles of Association. 

## Induction and Training of Trustees 

All new Trustees are given induction information, which includes the latest annual report and accounts, current policies, operational plans and financial forecasts.  They are also given opportunities to meet other Trustees and senior staff, to provide further insight into the management and operations of the Charity.  Senior staff are present at Trustees' meeting to provide information and support. 

## Organisational Structure 

The Board of Directors is responsible for the overall financial control, direction and work of the Charity.  It meets approximately six times per year with the Staff Director and with ad hoc advisers, who have no voting rights.  Day-to-day responsibilities are delegated to the Staff Director within a framework of approved policies and operational plans, who manages the staff listed below. 

Trustees (Board of Directors) 

Staff Director (non-voting) 

Training Manager    Finance Officer    Senior Playworkers 

Sessional Workers    Volunteers     Project Staff 

## Risk Review 

Hackney Play Association has carried out a risk assessment in relation to funding and resulting potential risks to our funding base and those arising from both known and potential liabilities.  This is reviewed on an ongoing basis.  The overall strategy is to continue to diversify funding sources, develop long-term relationships with key funders and strategic partners, and continue to build a reasonable level of operating reserves. Through the systematic review of these risks, the Trustees aim to mitigate the major risks to which the Charity is exposed. 

## Internal Controls 

The Trustees have prepared a Financial Control Policy to document procedures in place to ensure all staff working in the Charity, especially those involved in the accountancy operation, correctly adhere to such controls.  This should ensure that an audit trail can be followed and that allocation of costs have been properly ascertained and properly recorded.  All transactions are recorded in proprietary accounting software, enabling a tracking of all transactions and monthly bank reconciliations to be carried out. 

## **REFERENCE AND ADMINISTRATIVE INFORMATION** 

**Name of Charity** Hackney Play Association **Charity registration number** 1145960 **Company registration number** 05957488 **Principal address** Homerton Grove Adventure Playground Wardle Street London E9 6BX 

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18 ￿ Y•• Elza Lam
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## **Hackney Play Association Independent Examiners Report to the Trustees For the year ended 31 March 2023** 

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023. 

## **Responsibilities and basis of report** 

As the charity Trustees, who are also directors for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited 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 carried out under section 145 of the Charities Act 2011 ('the 2011 Act').  In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## **Independent examiners statement** 

Since the Charitable company's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act.  I confirm that I am qualified to undertake the examination by virtue of my membership of Association of Accounting Technicians, which is one of the listed bodies. 

I have completed my examination.  I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 

3. the accounts do not comply with the requirements of section 396 of the 2006 Act 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 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

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. 


13th December 2023 

Andrew M Wells FMAAT Counterculture Partnership LLP Unit 115 Ducie House Ducie Street Manchester M1 2JW 

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## **Hackney Play Association** 

## **Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 March 2023** 

||**Notes**|**Unrestricted**|**Restricted**|**2023**|**2022**|
|---|---|---|---|---|---|
|||**funds**|**funds**|||
|||**£**|**£**|**£**|**£**|
|**Income and endowments from:**||||||
|Donations and legacies|2|6,675|45,983|52,658|44,584|
|Charitable activities|3|245,818|12,025|257,843|261,369|
|**Total**||**252,493**|**58,008**|**310,501**|**305,953**|
|**Expenditure on:**||||||
|Raising funds|4|(1,600)|-|(1,600)|(13,155)|
|Charitable activities|5/6|(323,899)|(56,224)|(380,123)|(344,342)|
|**Total**||**(325,499)**|**(56,224)**|**(381,723)**|**(357,497)**|
|**Net income/expenditure**||**(73,006)**|**1,784**|**(71,222)**|**(51,544)**|
|**Reconciliation of funds**||||||
|Total funds brought forward||213,714|18,841|232,555|284,099|
|**Total funds carried forward**||**140,708**|**20,625**|**161,333**|**232,555**|



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As at 31 I1￿h 2023
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18,841
213,714
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## **Hackney Play Association Notes to the Financial Statements For the year ended 31 March 2023** 

## **1. Accounting Policies** 

## **Basis of accounting** 

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Companies Act 2006. 

Hackney Play Association 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 note(s). 

## **Going concern** 

The financial statements are prepared, on a going concern basis, under the historical cost convention. 

## **Funds** 

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. 

Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes. 

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully 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. 

## **Incoming resources** 

Income is recognised when the Charity  has entitlement to the funds, any performance conditions have been met, it is probable that  the income  will be received  and the amount can be reliably measured. 

Income from government and other  grants, whether  for capital or revenue purposes, is recognised in accordance  with the above policy  except where amounts  have appropriately been deferred. 

Donations  are recognised in full when receivable and there  is unconditional entitlement. 

Income from charitable activities is recognised when the related  services  and goods have been provided. 

Investment income  is recognised when receivable. 

## **Resources expended** 

Expenditure is recognised when there  is a legal or constructive obligation to make  a payment to a third party, it is probable that  settlement will be required and the amount  of the obligation can be reliably measured. 

Expenditure includes VAT that  cannot be recovered, and is reported as part of the expenditure to which it relates. 

Expenditure is allocated  between  the categories  in the Statement of Financial Activities on the basis of how the resources  are used.   Expenditure relating to a particular activity is allocated directly to that activity. Other  expenditure is included under  support  costs, which is then apportioned to activities on the basis of staff  time spent  per activity. 

Charitable activities comprise expenditure incurred on providing training and qualification courses in playwork for staff, volunteers and trustees, introduction to playwork for young people, information and advice on all aspects of play, and the promotion of quality  and advocacy in play provision.  It includes  the direct  costs and support  costs relating to these activities. 

Governance  costs are the costs incurred on overall  governance of the Charity. As such, they are mainly  associated with meeting constitutional and statutory requirements, such as independent examination fees and costs incurred on strategic management. 

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## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **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. 

## **Tangible fixed assets** 

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: 

Plant and machinery 33% Straight line 

## **Pensions** 

The Charity operates  a defined  contribution pension scheme for its employees  under auto-enrolment regulations. 

## **Operating leases** 

Costs of operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease term. 

## **Irrecoverable VAT** 

Irrecoverable VAT is included in the Statement of Financial Activities, and is reported as part of the expenditure to which it relates. 

## **2. Income from donations and legacies** 

|Donations received<br>Grants received<br>**Analysis of grants received**<br>City and Hackney Together<br>Garfield Weston Foundation<br>JRS Grant<br>Kings Park Moving Together<br>LBH Community Grant (Children and Young People)<br>London Borough of Hackney<br>London Borough of Hackney<br>London Youth<br>Mayor of London<br>Tesco Community<br>The National Lottery Awards for All<br>Young Londoners|**Restricted**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**£**<br>**£**<br>-<br>6,675<br>45,983<br>-<br>**45,983**<br>**6,675**|**2023**<br>**£**<br>6,675<br>45,983<br>**52,658**<br>**2023**<br>**£**<br>-<br>10,000<br>-<br>10,088<br>9,915<br>1,500<br>-<br>6,880<br>-<br>-<br>3,100<br>4,500<br>**45,983**|**2022**<br>**£**<br>6,943<br>37,641|
|---|---|---|---|
||||**44,584**|
||||**2022**<br>**£**<br>1,999<br>-<br>2,022<br>-<br>-<br>-<br>2,000<br>2,800<br>27,900<br>920<br>-<br>-|
||||**37,641**|



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## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **3. Income from charitable activities** 

|**Restricted**<br>**funds**<br>**Unrestricted**<br>**funds**<br>**£**<br>**£**<br>_Provision of leisure facilities for_<br>_young people_<br>245,818<br>12,025<br>Training and consultancy<br>**xpenditure on generating donations and legacies**<br>**Unrestricted funds**<br>Donations|**2023**<br>**£**<br>257,843<br>**2023**<br>**£**<br>1,600<br>**1,600**|**2022**<br>**£**<br>261,369<br>**2022**<br>**£**<br>13,155|
|---|---|---|
|||**13,155**|



## **4. Expenditure on generating donations and legacies** 

## **5. Costs of charitable activities by fund type** 

|**s of charitable activities by fund type**|||||
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**2023**|**2022**|
||**funds**|**funds**|||
||**£**|**£**|**£**|**£**|
|Direct cost|11,785|19,900|31,685|32,790|
|Staff costs - wages &|234,215|30,797|265,012|242,248|
|salaries|||||
|Staff costs - social security|20,650|-|20,650|20,228|
|costs|||||
|Staff costs - pension|4,123|-|4,123|4,883|
|contributions|||||
|Depreciation - owned assets|450|-|450|450|
|Subcontractors|25,267|4,289|29,556|19,546|
||**296,490**|**54,986**|**351,476**|**320,145**|
|Overhead costs|15,214|288|15,502|13,315|
|Staff costs - wages &|-|275|275|-|
|salaries|||||
|Premises costs|9,510|675|10,185|8,677|
|Transport and travel|969|-|969|507|
|Governance costs|316|-|316|298|
|Accountancy fees|1,400|-|1,400|1,400|
||**27,409**|**1,238**|**28,647**|**24,197**|
||**323,899**|**56,224**|**380,123**|**344,342**|



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## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **6. Costs of charitable activities by activity type** 

|**Support costs**<br>**Provision of leisure facilities**<br>**for young people**<br>Provision of leisure facilities<br>for young people<br>Staff costs - wages &<br>salaries<br>Staff costs - social security<br>costs<br>Staff costs - pension<br>contributions<br>Accountancy fees<br>Depreciation - owned assets<br>Subcontractors|**2022**<br>**2023**<br>**Support**<br>**costs**<br>**Activities**<br>**undertaken**<br>**directly**<br>**£**<br>**£**<br>**£**<br>**£**<br>58,657<br>26,972<br>31,685<br>55,587<br>265,287<br>275<br>265,012<br>242,248<br>20,650<br>-<br>20,650<br>20,228<br>4,123<br>-<br>4,123<br>4,883<br>1,400<br>1,400<br>-<br>1,400<br>450<br>-<br>450<br>450<br>29,556<br>-<br>29,556<br>19,546<br>**380,123**<br>**28,647**<br>**351,476**<br>**344,342**<br>**351,476**<br>**28,647**<br>**380,123**<br>**344,342**|
|---|---|



## **7. Analysis of support costs** 

|**nalysis of support costs**|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|**Provision of leisure facilities for young people**|||
|Overhead costs|15,777|13,315|
|Premises costs|10,185|8,677|
|Transport and travel|969|507|
|Governance costs|1,716|1,698|
||**28,647**|**24,197**|



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## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **8. Net income/(expenditure) for the year** 

This is stated after charging/(crediting): 

|This is stated after charging/(crediting):|||
|---|---|---|
||**2023**|**2022**|
||**£**|**£**|
|Depreciation of owned fixed assets|450|450|
|Accountancy fees|1,400|1,400|
|Staff pension contributions|4,123|4,883|



## **9. Staff costs and emoluments** 

Total staff costs for the year ended 31 March 2023 were: 

|Salaries and wages<br>Social security costs<br>Pension costs|**2023**<br>**£**<br>272,718<br>20,650<br>4,737<br>**298,105**|**2022**<br>**£**<br>252,183<br>20,156<br>4,815|
|---|---|---|
|||**277,154**|



No employee earned more than £60,000 during the year (2022: nil). 

The total employee benefits including pension contributions of the key management personnel were £46,107. 

|Full time equivalent|**2023**<br>14<br>**14**|**2022**<br>14|
|---|---|---|
|||**14**|



## **10. Trustee remuneration and related party transactions** 

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2022: £nil). 

No charity trustee received payment for professional or other services supplied to the charity (2022: £nil). 

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2022:£nil). 

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

16 of 23 



## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **11. Comparative for the Statement of Financial Activities** 

|**Income and endowments from:**<br>Donations and legacies<br>Charitable activities<br>**Total**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>**Total**<br>**Net expenditure**<br>**Reconciliation of funds**<br>Total funds brought forward<br>**Total funds carried forward**|**Unrestricted**<br>**funds**<br>**£**<br>8,964<br>261,369<br>**270,333**<br>(12,455)<br>(301,135)<br>**(313,590)**<br>**(43,257)**<br>256,971<br>**213,714**|**Restricted**<br>**funds**<br>**£**<br>35,620<br>-<br>**35,620**<br>(700)<br>(43,207)<br>**(43,907)**<br>**(8,287)**<br>27,128<br>**18,841**|**2022**<br>**£**<br>44,584<br>261,369|
|---|---|---|---|
||||**305,953**|
||||(13,155)<br>(344,342)|
||||**(357,497)**|
||||**(51,544)**<br>284,099|
||||**232,555**|



|**12. Tangible fixed assets**<br>**Cost or valuation**<br>At 01 April 2022<br>At 31 March 2023<br>**Depreciation**<br>At 01 April 2022<br>Charge for year<br>At 31 March 2023<br>**Net book values**<br>At 31 March 2023<br>At 31 March 2022<br>**13. Debtors**<br>**Amounts due within one year:**<br>Trade debtors<br>Prepayments and accrued income|**2023**<br>**£**<br>4,232<br>883<br>**5,115**|**Fixtures and**<br>**fittings**<br>**£**<br>14,316|
|---|---|---|
|||**14,316**|
|||13,416<br>450|
|||**13,866**|
|||**450**|
|||**900**|
|||**2022**<br>**£**<br>3,284<br>883|
|||**4,167**|



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## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **14. Creditors: amounts falling due within one year** 

|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Trade creditors<br>Other creditors<br>Accruals and deferred income|**2023**<br>**£**<br>-<br>15,061<br>3,824<br>**18,885**|**2022**<br>**£**<br>4,537<br>17,305<br>3,824|
|||**25,666**|



## **15. Movement in funds** 

|**Unrestricted Funds**<br>_General_<br>General<br>**Unrestricted Funds - Previous year**<br>_General_<br>General|**Balance at**<br>**01/04/2022**<br>**£**<br>213,714<br>**213,714**<br>**Balance at**<br>**01/04/2021**<br>**£**<br>256,971<br>**256,971**|**Incoming**<br>**resources**<br>**£**<br>252,493<br>**252,493**<br>**Incoming**<br>**resources**<br>**£**<br>270,333<br>**270,333**|**Outgoing**<br>**resources**<br>**£**<br>(325,499)<br>**(325,499)**<br>**Outgoing**<br>**resources**<br>**£**<br>(313,590)<br>**(313,590)**|**Balance at**<br>**31/03/2023**<br>**£**<br>140,708|
|---|---|---|---|---|
|||||**140,708**|
|||||**Balance at**<br>**31/03/2022**<br>**£**<br>213,714|
|||||**213,714**|



## **Purpose of unrestricted Funds** 

## General 

To hold funds for the charity's core pupose. 

18 of 23 



## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **Restricted Funds** 

|Garfield Weston<br>Foundation<br>Hackney Giving's<br>COVID-19 Information<br>Grants<br>Holiday Activities and<br>Food Fund<br>Kings Park Moving<br>Together<br>LBH Community Grant<br>(Children and Young<br>People)<br>London Borough of<br>Hackney -  Hackney<br>Housing<br>London Borough of<br>Hackney - Play on<br>Spot<br>London Youth - Girls<br>Project<br>Tesco<br>The National Lottery<br>Awards for All<br>Young Hackney Youth<br>Opportunities Fund<br>Young Londoners<br>Fund|**Balance at**<br>**01/04/2022**<br>**£**<br>-<br>788<br>-<br>-<br>-<br>590<br>-<br>1,541<br>616<br>-<br>-<br>15,306<br>**18,841**|**Incoming**<br>**resources**<br>**£**<br>10,000<br>-<br>10,470<br>10,088<br>9,915<br>-<br>1,500<br>6,880<br>-<br>3,100<br>1,555<br>4,500<br>**58,008**|**Outgoing**<br>**resources**<br>**£**<br>-<br>(788)<br>(10,470)<br>(6,161)<br>(5,013)<br>(590)<br>(1,095)<br>(8,421)<br>(481)<br>(3,100)<br>(299)<br>(19,806)<br>**(56,224)**|**Balance at**<br>**31/03/2023**<br>**£**<br>10,000<br>-<br>-<br>3,927<br>4,902<br>-<br>405<br>-<br>135<br>-<br>1,256<br>-|
|---|---|---|---|---|
|||||**20,625**|



19 of 23 



## **Hackney Play Association** 

## **Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **Restricted Funds - Previous year** 

|Charities Aid<br>Foundation resiliance<br>Fund<br>Hackney Giving's<br>COVID-19 Information<br>Grants<br>London Borough of<br>Hackney -  Hackney<br>Housing<br>London Youth - Girls<br>Project<br>Seed Project<br>Short breaks capital<br>Tesco<br>Young Londoners<br>Fund|**Balance at**<br>**01/04/2021**<br>**£**<br>1,584<br>6,266<br>-<br>-<br>-<br>5,540<br>-<br>13,738<br>**27,128**|**Incoming**<br>**resources**<br>**£**<br>-<br>1,999<br>2,001<br>2,000<br>800<br>-<br>920<br>27,900<br>**35,620**|**Outgoing**<br>**resources**<br>**£**<br>(1,584)<br>(7,477)<br>(1,411)<br>(459)<br>(800)<br>(5,540)<br>(304)<br>(26,332)<br>**(43,907)**|**Balance at**<br>**31/03/2022**<br>**£**<br>-<br>788<br>590<br>1,541<br>-<br>-<br>616<br>15,306|
|---|---|---|---|---|
|||||**18,841**|



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## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **Purpose of restricted funds** 

Short breaks capital 

A project funded by Hackney Council Short Breaks to improve accessibility of play activities for disabled children at our adventure playgrounds. 

Young Londoners Fund 

To aid youth 

## Charities Aid Foundation resiliance Fund 

This fund is provided funding for 2 additional weekly youth sessions (11-16 years) at our two playgrounds and Saturday family bookable play sessions until end of March 2021. 

Hackney Giving's COVID-19 Information Grants 

funded the 'The HPA Messenger Taskforce', who are existing Playworkers known as community champions, working with children, young people across our settings and indirectly with parents/carers. The role includes 

- Sharing current information linked to COVID-19 Test, Track and Trace and healthier lifestyles 

- Gathering views from our Hackney Play Association community on views towards topics like the COVID 19 

- vaccine. 

- Organising fun activities relating to promoting healthier lifestyles (e.g., grow a herb garden, make a mask, stress 

- ball making, healthy eating, fun health related quizzes) 

- Putting together with children and young people an end of year art exhibition, made up of art, poems, etc., linked 

- to feelings towards COVID-19 and healthier lifestyles. 

London Youth - Girls Project 

## Good for Girls Project Funded by London Youth 

Mental Health and Wellbeing themed project sessions offering sports, arts, talking circles, cooking & eating together, trips out, a weekend residential 

Tesco 

## Article 31 Family Play Bubbles 

Delivery of 10 Family Play Sessions at Homerton and Pearson Street Adventure Playgrounds 

London Borough of Hackney -  Hackney Housing 

12 weekly one-hour boxing/kickboxing exercise sessions (non-contact) to be delivered on the Harman Estate that started in February 2023. 

Seed Project 

## Funded by London Youth 

A group of young people at Homerton and Pearson Street Adventure playgrounds designed, planned, and delivered a community fun challenge day which engaged 25 young people in volunteering and attracted over 250 people (combined total) at both events. 

The National Lottery Awards for All 

Secured funding to host two Jubilee Play Parties at Pearson St and Homerton Grove themed.  The events engaged young people in planning and volunteering on the day and was open to the community. 

LBH Community Grant (Children and Young People) 

Secured funding to train 2 young trainee playworkers (aged 16+), offer further volunteering opportunities (with Hackney Play Association) for 15-20 young people age 11+ and signpost to other organisations offering volunteering and employment. 

Kings Park Moving Together 

21 of 23 



## **Hackney Play Association Notes to the Financial Statements Continued** 

## **For the year ended 31 March 2023** 

Programme to develop additional physical activities/opportunities for the families, local communities and children and young people at Homerton and Clapton Park.  We are also one of the projects who will receive additional funding each year for organisational development. 

Garfield Weston Foundation 

Contribution towards the delivery costs of maintaining youth and play services/opportunities 

Young Hackney Youth Opportunities Fund 

A group of young people secured funding (with support from HPA staff) for 6 weekly one-hour boxing/kickboxing exercise sessions (non-contact) and the equipment needed. 

Holiday Activities and Food Fund 

FREE lunches for the children and young people, additional enriching activities and trips outs, alongside our regular holiday playscheme programme.   Pearson Street Adventure Playground and Homerton Adventure Playground offered the HAF opportunities during Easter, Summer, and winter of 2022. 

London Borough of Hackney - Play on Spot 

## **16. Analysis of net assets between funds** 

|**Unrestricted funds**<br>_General_<br>General<br>**Restricted funds**<br>Garfield Weston<br>Foundation<br>Kings Park Moving<br>Together<br>LBH Community Grant<br>(Children and Young<br>People)<br>London Borough of<br>Hackney - Play on Spot<br>Tesco<br>Young Hackney Youth<br>Opportunities Fund|**Tangible**<br>**fixed assets**<br>**Net current**<br>**assets /**<br>**(liabilities)**<br>**Net Assets**<br>**£**<br>**£**<br>**£**<br>450<br>140,257<br>140,707<br>-<br>10,000<br>10,000<br>-<br>3,927<br>3,927<br>-<br>4,902<br>4,902<br>-<br>405<br>405<br>-<br>135<br>135<br>-<br>1,256<br>1,256|
|---|---|
||**450**<br>**160,882**<br>**161,332**|



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## **Hackney Play Association Notes to the Financial Statements Continued For the year ended 31 March 2023** 

## **Previous year** 

|**Previous year**||||
|---|---|---|---|
||**Tangible**|**Net current**|**Net Assets**|
||**fixed assets**|**assets /**||
|||**(liabilities)**||
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|_General_||||
|General|900|212,814|213,714|
|**Restricted funds**||||
|Hackney Giving's|-|788|788|
|COVID-19 Information||||
|Grants||||
|London Borough of|-|590|590|
|Hackney -  Hackney||||
|Housing||||
|London Youth - Girls|-|1,541|1,541|
|Project||||
|Tesco|-|616|616|
|Young Londoners Fund|-|15,306|15,306|
||**900**|**231,655**|**232,555**|



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