REGisfERED COMPANY NUMBEK. 07908806 IETrgland •nd Wale5)
REGISTERED CHARrrY NUMBER: 1148263
Rwt of ¢heTr¥slee5
Uuuthted FhWfl￿ St*iemeJts
for the Yew Emded 31 M•rth 21124
FernheAth H•y
W¥d (kndman Audii knice5 Lid
4 Cedar Park
Fernth)￿ Industrial Estate
Wimlx>rne
IX)tset
BH217SF

Ftr*heath Pl*y
Contents of the Financial Statements
Cor Ibe Year Ended 31 Matth 21124
Report ofthe Tru51tt5
Independent EJ•ThiMes Report
Stltemenl of F￿¥￿¢1•1 Adiv
B*lamct Sheet
Noles t• tbe S¢ateAK•ts
9 to 18

Ferttheatk Pl*y (Reetstwed number: 07968806)
Report of the TThslees
for the Y¢*T El￿e￿ 31 M*rrh 2024
The In￿l￿S who ar¢ algo diff¢t(Ks of ihe charity for the pwv0￿ of the Companies Act 21kn, preseni their Teport with th¢
rinancial statements of the charity for the year eTrkd 31 MaTch 2024. The tn&ee5 have a(h)pied The provisions of
Accounling and Reporting by Chariises: Staiement of R¢¢ommEthI Prnctice applicable ro chariiies preparing their account%
in accordance wilh ihe Fina￿la1 Rewrting applicable in the UK and Rewblic of Ireland IFRS 102) (effective I
January 2019).
A Very challen8ing year as all costs incrt&scd (staff wag&s. trainin& uriliii4 jEpaI￿ and maintenance to buildings, site. fence
and minitrtLsI but our income dropped and even of ow nKlSi faithfijl artd suppmive ttnefactors this year declined
help. As our bigge￿ costs (W8g¢s) are no longer SUPp￿Trd by I￿On￿ from BCP coniractl we have been iotslly dependent
on grants from l(Kal ttwis e8. Bournemouth Rolary. Ailce Elkn Co(yr Dean tn￿1 and IrKorwrated Boumemourh Free
Church Council. We are iThlebted ￿ them aThJ io many individuals have given gert10￿ supp)rt via donation￿StandIng
ordets e8 B0urnen￿Uth i)Laker5, FraneiscaA%. Artits H￿k. Rosemary Wells, Edwina Prince, R05ie Moffat, Sir Richard
Glynn, Mike Goff. Phil Lyeaih. Nigel Hedges. William North, thank you all so much!
OBJEcfIvES AND ACTIVITIES
Objectives and •ims
To provide ot assisl in the PTOViSiryh of recreati￿ f#ciliii&% for chillkn youn8 people living in &>urnemouth. Dorset and
sutTounding areas by providin8 4xcially. but ￿ exclu5ivety th[￿gh leisuir time activiti4 a safe plxe lo plwy and
organising programmes of tthysical. e¢tsJcational and other xiivities as a mvdns of:
al helping children and young ￿1¢ advance in lif¢ by itsvelopLnB their skills, capabilitie5 and capacities to enable them
pwrticipate in S{￿ietY as indepethi. resp)n￿ble aThJ itKlividuai5:
bl advancing learning
¢1 providirlg ]rcrea¢ional and leisure tirne activities in the interests of social welfare for pwle living in the area of benefit
who have need by [￿On of thehr yJutK age. heahh ￿ disability, ￿Vety or %￿la1 aThJ economic circumstsn￿s with a view
imwovingiheir life ¢lwtts.
Slgnlficanl 8¢tiTrities
In spite of low income with reduc￿ #aff restriding nwnbm athnilled. VK mfftintsined usual s¢rvic¢s ie 5 weckly Aftetsch(w)I
¢lubs {1,123 visit5):w¢ hosted 21 Pavilion dance stssiotLS 1294 visits). Holithy playschemes lallracting 358 visits) with
minibus outings w Winch¢st¢r xience centre and Doysd venues enioy&l by 121 children. and low cost All day care, and
Weekly Sthy and Play sessiolls for pgr¢nts with un&r S5. li w4 knvevu. a stNggle to fund wages. repairs and upjatrs tcp
staff training at £31K) petson. A recent bid for su￿an1141 hdp IQ Sllpw￿ staff costs was un5uc¢essfvl becaust the
funders said they knew that thjr expl￿$ 25th August 2025, 3 In￿legS ar¢ ¢ltsly and d￿ ￿ rdire atx4 we no longer
hav¢ $￿pOrt from BCP council for wages casts. Theze w&$ no of council fv￿lIng and so we did noi look
8USt4inable.
Publit benellt
Our manager Paul Webster, &JminI￿rat0r Jen PickaTd aNI 311 playworkets and volunieets have provided con5LStent carc for
¢hildren in need in spile of their struggks with family and h￿th issues . tl¥)usan(Ls of chililr¢n have benefitted since
1976.
Truste&s have had due regard to th¢ Clwity commi￿10n guidaKe on public benefft.

FttMhe*th Pl*y (Regb¢ered mwnber." 07968￿6)
Rwt of the TThsleos
for the Year Euded 31 Manh 2024
0￿Ecr1vEs AND AcfiviTILS
We had aniicipated a long promised lega¢y frcrfn an ekkrly frien& wkn pmiLwtsIy 8ave a standing order and said that after
IM"s death aThl sale of his London property we w(wld re¢e1￿ suI￿ntIal help for our charity. Unfortunately he died sn
hospitsi intestste in Srytember 2023. his will never found. This news, plus rising costs aTHI drop in inrorTL¢. led ro
suspend all our setvices for the childm at ¢[￿ of (ktober 2023. We made all our sthff roles reduThknt, while we could ￿111
afford rtdundancy paymertt& provisional reduth1aw Trxices h*1 tten given on 1st Au￿.
The relcntles5 need io now raise or lever in over £95,(NXI pj. to cover all ¢osts was very dwllenging atbj several in￿￿eS did
wish to 5tsry1 down after many yVdf5' service. Rather ihan J￿$1 sh￿t thwn we explored ￿)Me to Continue our service for
local children and families and thlkal to West Howe Cornmunity F￿leT￿ls0 based ￿ the Henry Brown centre in West
How¢, who have i*eA successfvlly revivin8 community spirii in the area with a variety of projttt
WHCE. from March 2024, will be ik Xble m¢mbeT of Fernluth Play and is woviding 3 new tsustees Paul Iggulden, J3ne
Kelly and Leonord SF*arpoint to join uk Clark aThJ P￿Y Williamson will ¢ontinu¢ as tnL%te¢$. Ted Taylor. Julie
Clarke and Cllr Duane Fa￿ haye stood down. We grEatly weciaie wevious 5UPPOrt and lime given by Conor Bums MP,
eo-founder Ted Taylor (since 197611. Julie Cla*e whose volunwy work ¢)n accounts and PAYE over 24 years h&s been
¢otally indi4*ngable. afMI the support of 2 very wle Gtmnm aaJ* and Cllr DI￿￿ Farr. We are of course indebted
to ail ow benefactors who have enabled our WO￿ in this arta to eontinue pmvidinB support for families struggling with
variety of challertges and rwiie for some children from str¢5sful ¢nViTonm¢￿ts at Ix)me.
Ho￿fullY the care aKI concem families aryi wvtect childten in need will always be available ai Femheath Pl*y in
some way.
FINANCIAL REVIEW
Reserves policy
We aim 10 keep reser¥es ai a kvel io cover half of ihe exF£Cted all￿￿1 expenditure. We would nom)ally hoky to have
reserves amounting io some two ihird8 of the annual expendiiure w 31 March. The Impard of tnL4tees is saiisfioj that ihe
charIt￿S assets in each fimd are available and 2dequa* io fulfil its obligations in re$￿t of each fund.
At the year ¢rKI the charity hwj free ￿sC￿eS of £21J16 (2023: £35J20). Fr¢¢ res¢rves are ¢4lculated by deduciing
unrestricted fixed a5xts from wjrestricted rescrv&s.
STRUCTU￿ GOVERNANCE AND MANAGEMENr
Covernlng document
The charity 15 c¢)ntrolled by its 8overninB a &ed of rt and constitutcs a limitcd eompany, limited by guarantee.
as defined by the Companies Act 2(Th.
The charity is governed by the standard Anicks and Memor8ndunL These were revised and updated on 13 MaTch 2024.
Originally this charity was Fernheath P]ay knociation forn*d 19 Fdxw 1976. 11 is a Charl￿ble compwny. limited by
guarantEe. with all assets transferred iytween th hvo.
Recrullment appointmeat trusl¢e5
As Fer the Memordndum of Articles:
The subscribers to the memorandum arc r]tst memkn of the charity. Membership is OF¢n to other individuals or
organisation5 who..
Apply lo the charity in th¢ form required by dirtctots" and are approved by the directors.
The directors may only an aFvlication for m￿bashiP if. xling redsonably and pr(yaty. t]w consider it to be in the
best interest of the charity io refi￿e the a￿liCaTion. Tr direaors infonn the applicanl in writing of Ihe reasons for ihe
refusal within twenty-one da￿ of decision. d1￿clo¥S comitkr any wriiien wyesentations the applicant tnay
make about the decision. The director< decision lollowing any wtittm repremiaiiorts mum be noiified lo ihe appli￿nt in
WTiting but shall be finpl. Mcntht5hip is no¢ transferable. The dir¢ctsr5 rn￿1 keep a regisktr of nam&q and athJreSs￿ of ihe
members.
Page 2

Ferllh￿th Play (R¢p51cT¢d Mwwb¢T: 07968W)
for the Year Emded 31 M•reh 2024
STRUCTU￿ GoVER￿ANcE AND MANAGEME
Ovg¥nisatiOn81 $lrwctur¢
The charity is registered with Ofsted ￿ the chilik•re Tegister. R¢gistrntion numb¢r EY456829. 11 is part of the wider
children and young Servi￿ in Boumernuih aNI is affiliaied ro CAN {Commw)ity Action Network). We are ¥lso
affiliaied to Dorset Community Action and Trceive fiuKling i￿Orn￿lI0n fr(xn them, aThJ helpful HR advice and training
urKlates from Ellis Jon&s Charities Seminars.
Ind￿Ction and tnlDlng of new tr•s¢ees
TTus¢ees Teceive an induction pack and are invi*d to attend tr*nin8 ￿ I￿Ing a charity tfw*e held by CAN (Community
Action NeTh¥o￿l. Trns￿eS are norn￿llY inviied ￿ attend one or two nydings wior to being CO optai They are required io
¢orryl¢t¢ 2 de¢laration and cony]e￿ registraticffl as a suithble with 0f￿ed.
REFERENCE AND ADMINIsfRATIVE D￿All￿
Registered Comp8ny Dumber
07968806 {England Wales)
Retistered Ch*rlty n•mber
1148263
ReEtstered otffte
Very RoAd
West Howe
BoUrnen￿Uth
Dorsei
BHII 8DA
T￿￿tee3
P Iggulden (appointed 12.3.24)
Mrs J Kelly {appointed 12.3.24)
Ms L G S￿In1 (appoinied 12.3.24>
Mrs G Clark
Ms P Williamson
E J Taylor (resigned 31.3.24)
Mrs J A Clarke (resig￿d 31.3.24)
D Farr (resigned 31.3.24)
IndepÈAdeDt ExAmlAer
Ward Goodman Audit Services tAd
4 Cedar Park
Femdown Ind￿trial Estate
Wimbome
Dorset
BH217SF
STATEMENT OFTRUSTELS, RFSPONSIBILrriLS
The imslees (who are also ihe dire¢tlKs of F¢mheath Ptsy for the purp(P5es of company law) are ￿9m}nsIble for preparing the
Report of ts Tnjstees and the financial sthiemenis in accord￿ with applicable law and United Kingdom Awounting
Standards {United Kingdom Generdlly Aecepted ACCo￿lIng Prnaice).
Page 3

Fernlmth Ptsy
Report of the Trwtees
f•r the Ye*r Ended 31 M*r¢h 2024
STATEMENT OF TRUSTEFS, RESPONSIBiLITILS- ro•thued
CompaDy lllw requires the truslees to prepaT¢ sthtemeDts for each finaTrcial year whi¢h give a tDJe and f4ir view of
the stdte of affairs o( the ¢haritablt company a￿1 of illcorning resources and application of resources. ineluding tbe
iDwme and expenditure, of the eharithble company for tha¢ p¢riThl. In (IM)s¢ financial statenwit& the trusttts are
selecl suitsble accoullt]ng policies and then apply th¢m consis1￿￿y.
obsetve tlK' n*thods and principles in the ChaTity SORP.
make judgen]ents aad ¢stin*tes that are rea%)nable Fudeni:
prepare the f￿all¢l&l stal¢rrthts on the going Cor￿ern ba4i5 unless il is inappwte ￿ preswne that the dlarithle
COtDpaoy will coniinue in b￿$1
The t￿51¢¢5 tE5poosible for keepillg proper acwiing records wkni¢k dtscloxe rta$or￿b1e a￿uraCY at any ¢im¢ th¢
fuoncial posiuon of th¢ clwrityble conwy aDd lo eDabl¢ them io thttt the fin￿la1 51atem¢nts con4)ly with the
Companies Act 20(h5. They are glso TespoDsibk for s8feRwdmg the ￿Sets of the charitable compally and hence for taknng
re&soJJabl¢ steps for the prevention and detection Offr?￿ and other wre8ularities.
16: ia: a.4............ 8rMI signed ott its behalfby:
Approved by order of the board of t[U￿ceS ott...... ..
MTS J Kelly. TnLwe
Page 4

IDdepeDdent Examiner's Report to the Truglees of
Fernlhexth Pl*y
Independent ex*miTher's reFrtYl to the trwste¢5 Of F¢rDknth Play Cthe Compny.)
I r¢port to the charity tru51ces on my examinaiion of the xcounts of the Company f￿ the yyar en￿ 31 m￿Ch 2024.
Re$p•n$lbllltles and basls of report
As the charitys trustees of the Conwy (and also its directors for the FMUPCW of company law) you are Te5w)nsible for the
preparation of the attounts in accordance with the requirenxnts of th¢ Companies Aet 20061'ihe 20(kn Acl'l.
Having satisfied m￿￿1r th* the accounts of tlr CoTh4)aTry are not rcquired to k at￿lled utth Pan 16 of The 2¢￿ Act and
rt eligible for inderthdent examinaiion. I re￿ in res¥Yci of my examinati￿ of your charity's accounts as eattied out
under Section 145 of th¢ Charities A¢t 2011 (Ihe 2011 Ad). In caryin8 Out my examinaiion I ha￿ follow￿1 the Directio
givcn by the alarily Commission under Seciion 145(5) {b} of the 2011 Act.
Independent examkner's st*lemeDt- matters of v)nreTD idenlifi
I ￿v¢ completed my examirtaiion.
I have id¢ntifLed mattas of concern in my repon in resF*d of onc 8rta listed below as I have ithrttified deficienci&% ye1￿1n8
these requirements. The Charity has failed to maintain *uate tKx)ks and records in accorthnce with section 130 of the
2011 Chariiies Act. S￿lf1¢allY, the requirement to en9we that accounting records are kept in respect of The charity which
sufficient to show and explairt all chatiiys tsansaction5 in (th to be able to di%105¢ at any tilne, with Teasonable
accuracy, the financial tKbsititin of the charity. Iwes identifitsj related rrfe&Minantly ￿ income d¢xumentstion with
pporting evidaKe not available io support i￿ome tran%xtions in thc year.
It is worth noting that thtse issues have arisen io dwges within the m8n2gewit t¢am of t￿ L*aTity aTrJ ihtte have been
Changes in intml fitwice funaion since the y¢arend date.
I confirni that no other matters have Con￿ kn my attntion in conneaion with ihe examinalion giving me re&wnablc ca￿e to
telieve that in any material reS[￿t..
¢xc¢pt for the of col￿eM ab)ve accouniing ￿COrdS weR not k¢pt in r¢5￿￿% of the Company as required
by Section 386 of the 2￿6 Act. lx
except for ihe maller of Co￿eM NAed above the a￿￿Lts th) not with those r￿. or
the accounts do not Comply with the accounting ryimnents of Seciion 396 of thè 2￿ Act oiher than any
requirement that the xcounts give a tr￿ aThl fair view which is a matter corsidered as of ¥n in(kpendent
examination.. aThJ
i)unts havc i*en prrymred in ￿¢￿da￿e with the rne￿ and winciples of Staiemeni of
Recommended Practice for a¢countbng arKI reP￿ing by chariti¢5 (applicable ￿ chariti&8 preparing their accout)ts in
accordance with ihe Financi￿ Reponing Standard applicabk in the UK and Republ?c of Iteland (FRS 1021).
I confimi that there are no mattct5 to which your 8iteiitk)n STr￿1d be &awn to enable a proper utKleTthding of the
count5 to be reaclK¢l
l M R(Mld Bsc FCA FCCA
Watd GoLwJman A￿JIt Services Ltd
4 Cedar Park
F¢mdown Industrial Eaate
Wimborne
DO￿et
BH217SF
Date- ....

Fernhe*th Play
St*¢emeAI ¥Jf Fl**Aeial Aetivitits
{Incorptsr*ting aD Income amd E¥endll#re Attmnt)
for tbe Year Ettded 31 Marc& 2024
2024
Total
funds
2023
Total
nds
as reststed
Unrestri¢tthl
Restri¢t¢d
INCOME AND ENDOWMENTS FROM
Donations and legxKs
1SJ30
10,ocK)
25530
73,021
Charltable aetlvltles
ChaTifable Activi¢i¢s
12.635
12.635
16.764
Otkn trading activities
Investment income
Other incott
465
616
431
465
616
431
510
153
Tot
29,677
10.(
39,677
,528
EXPENDrruRE ON
Raising funds
293
Charltabie acllvitles
ChJTitable Activities
43ffj81
61.295
104,976
107,517
Total
43.681
61.295
104.976
107.810
NET INCOMFJffXPENDITURE)
(14.iK)4)
(Sl295)
(65.2991
(17,2821
RECONCILIATION OF FiINDS
Totsl fun& btOU8ht forwanl
35J20
91.056
126J76
143,658
TOTAL FUNDS CARIUED FORWARD
21.316
39.761
61.077
126.376
The n￿¢S Comi paJ1 of 1kn￿e financial
Page 6

Fern&￿th Play (Regknd nwnber. W9688O6)
BAl•n¢e Shert
31 March 2024
2024
Total
2023
Total
funds
Unrestsicted Restricted
Notes
FIXED A&SETS
Tangible assets
10
20.828
20,828
37,279
CURRENf ASSETS
tkbior5
Cash at bank ond in haThJ
633
22,753
633
41.686
1.042
90.257
18.933
23.386
18.933
42,319
91.299
CREDITORS
Am(wnts falling due within one year
12
{2,070)
(2.070)
(22021
NETCURRENT ASSETS
21J16
1&933
40.249
89,097
TOTAL AssEfs LESS CURREKr
LIABILITIES
21J16
39.761
61.077
126.376
NET A&SETS
21316
39,761
61.077
126,376
13
Unrestricted fvnds
R&stri¢ted funds
21J16
39.761
35,320
91,056
TOTAL FUNDS
61,077
126.376
The charitable company is entitled to exempiion awlii w¥Jer Section 477 of the C(*npanies Act 2C#)6 the year ended
31 March 2024.
The members have required the company ￿ otrt&in w aL#lit of its finwKial for the year ended 31 March 2024
in J¢cordarKe with Section 476 of the Companies 2(￿￿.
The tsuste￿ ackTr)wledge Iheir respjnsibiliiies for
(a)
¢Thsuring that the charitable ¢ompathy keeps ￿Ing le¢￿d$ that comply wilh Sections 386 and 387 of the
Companies Act 2006 and
preparing financial stsiements which give a and fair view of the state of affa3rs of th¢ clwitable company as at
Ihe end of each f￿a￿l81 yvdr arKI of its siwplus ￿ deficit financial year in accordance with the requirements
of Sections 394 and 395 arxl which otherwise comply with the requirements of the Companies Act 2￿6 relating to
finan¢ial stalen￿ts. so far &% aN)licable ￿ the charittble cortyny.
{b)
The notes forni part of these financial SMien￿n
Page 7
continued...

Ferllhe￿ Pl•y
B*]*Ree Sheet. coptinued
31 Mar¢1 2024
Thtsy financial sthtrments have beeD ptVT¢d in a¢crffd￿ witb the prvvisiorns applicable to clwitsbk comp8tiies subject
to the ¥mall companies re81
The financial statawits were approved by the Board of Tn￿ and autI￿T￿ed for issue on ..
and were signed on its kbalf by:
J K¢lly- Tnwee

F¢rnlMth Pl•y
for the Yw Ended JI March 2024
ACCOUNTING POLICIFS
BAsis of preprlng the linandal ststements
The financial statemLTts of the thaTitsbl¢ ¢ixwy. whi¢h is a ￿bliC benefit entity under FRS 102. have been
prepared in xcordance with the Chariiias SORP (FRS 102} 'Acc(x￿ting and Rew>rting by ChaTiti¢s.' Stat¢m¢nt of
Recommetxied Practice applirdble to chan.ties preparing their ￿0UnL8 in accordance with the Fina￿1￿1 Rep)rfing
Stsndard applicable in the UK and Rewblic of Irela￿{ IFRS 1021 {eff¢ctive l January 2019r. Financial Reporting
Stsndard 102 The Financial Rep)rting Standatd aN)licable in ihe UK and Republic of Ireland, WKI the C¢)mpanies
Act 2006. The financi815tatcnKnts iwi w¢partd ynder the hi*OTTrcal cost ¢onverttion.
Income
IAcome and ettdowments
All income is recogrtised 0￿e the charity h&8 entitkmerti 10 the I￿ome. li is wobable ihat ihe income will Ee
received and the amount of the income receivable can be rne&S￿ reliabty.
Donations and leg*cks
Dorta¢iorks are recognised wkn the chariry h&$ ncrtifKd in wriiing of ixmh ihe amount and 5ettl¢m¢nt thte. In the
event that a donatllMI is subject to Conditio￿ that require 8 level olperfom)ance by charity ￿fOre the Charity
entiiled to the funds, the incom¢ is deferrul a￿1 tmyt recogni5￿ until either tFKJse eonditiotLS are fully md, or the
fuifilment of tlK)se conditiotLS is wI￿llY within control ofthe Ch￿lty and it is Probable that these conditions will
be filifilled in the r¢porting peri(yJ.
Graxts retelvable
Grants are recognised when the charity an entitlement to the and any eo]Mlitions linked to granis have
Where perf0m￿nCe condiiions are attxhal to the gr￿1 and are yet tt) be income is recognised Ls
a liability and i￿1￿]ed on the bala￿e sheet &5 &ferrEd E¢ relea5cd.
Government graDts
Government grdnts are rccognised based on the acLYual mcthl and ate mea8urtd ai the fair value of the asset
rtteived or receivable. Grants are classifKd zs relating either to revenue or to 2&sets. Grdnts relating 10 revenue a
recognised in income over the ￿1(¥1 in which the related are recognised Grants relating to are
re¢ognis¢d over the ex￿cted usefvl life of the &wt. Where port of a 8rnnt ￿lIting K) an asset is deferred, il is
re£ognised as thfaTed irKome.
Trade debtors
Trnde de￿Or$ are anJ)unrs fmm ¢￿￿merS fw merchandise sold or xrvitts provided in the ordinary eourse of
businegs.
Trdde debtors are recognised Init￿llY ai the tyansaction price. Tly are sth¢quenrly wttsur¢d at thwrtised ¢0
Using effective interest methLKI. less prDvision for impatrnKnL A provision for ihe inwaimwit of trade debt0￿ is
eAablished when ihere is objective evi(knce th* the clwity will ryjt be able to (x)Ilect all any)unts due according to
the original tern￿ of the receivables.
Cash and cash equlv?lents
CJsh and Cash ¢quivalents comprise c&th on aTrJ call thp)sits. aThJ other short4emi highly liquid investments
Ihai are rewjily Convertible to a known amwnt of ￿5h are subject lo an insignificant Iisk ofchan8e in valu
EipeTrditure
All eX￿ndIt￿re is recognised orKe thre is a legal or col￿n￿tiVe objigatiott to thai ext*nditure. it is probable
s¢ttle￿￿t is required and the amount can ￿ Th*aSU￿ reliably. All costs are allocaied to the akylicable
expenditure heading th* ¥ggregat¢ sirnilar C[￿ to that Lztegory. Whfft costs can￿1 be directly attributed
particular l*adings they have been a]S0(aied on a basis consistenl with the use of resources. with c¢ntr41 staff wsls
alli)eated on the basis of lime s￿11. aNJ (￿￿e¢l@ll[￿ cw alkKa*d on the portion of ihe ￿¢1,5 use. thher
S￿￿ort costs are allocated b&sed on the stmd of staff cthts.
Pa8e 9
continued...

Fernke*lh Play
Notes to the Fknandal St*ien*nts- ¢ontiDwed
for the Yw EDded 31 Mareh 2024
ACCOUNTING POLICIES- cmtknued
R*15ing fund5
These are costs incu￿￿ in atttxiing voiunthry iKome. the managenKnl of inveslnxnts and tlK)5e incurred in trading
activiti¢s th￿ rdise fynds.
Cb8ril¥ble •clivlli¢s
Char5fable expendiiure comprises those C(￿1$ incurred by the charity in th¢ d¢liv¢ry of its activities and services for
its benefieiaries. li inclth Cl￿ts that can be alk￿ated directly ￿ swh aciiviiies and ikne costs of an indirect
athre necessary to sUp￿)rt them.
GDvern•Dce ¢05ts
include the costs allri1￿¢able io the thariws c(ryliance with constituti(Kwl and statutiry requirement4
including audit. strate￿ [n&￿geMerti and In￿e£< medings and ￿tn￿￿rSCd expenses.
TAngible fixed assets
EqUipn￿￿t is not (xpitalised but h&$ been wriN¢n off at purch￿. Often this is Wht usirtg grant funds which are
accounted as income when received. The onnexe was iwill with assis¢anc¢ of the Big tA>tt¢ry Fun& wh¢n a grdnt
was made in 21X)5 for £lSO.(XY).
DeprecA#¢AoA and amortls*tloD
Land Jnd i￿)IdIng$ hav¢ been capiialised ai cost to the Clwity aTwJ are being deprtciaied over the remainder of (he
20-year lease granted on th¢ land by Bourne￿￿th Borough Coun¢il. Th¢ is to expire irt 2025 and a Deed
of Variation w&$ sI￿￿j in 2012.
As5el class
D¢weaatiort ￿ethOd A*d rate
Lond atKi buildhA
5Y• sirnight line
Taxatio
The charity is ¢￿￿Idered to F4SS the tests set out in PaTagaph l &h¢dule 6 of the Finance Ad 2010 and tI￿refo￿ it
meets the definiiion of a charitsble conw]y for UK c(Kpora1i(￿ tsx puw. Awordingly, the charity is
potentially exempt fiom taxation of iT￿oMe or capiial gains receivoj within categories wvered by Chapter
3 Part I lof the C{￿￿tion Tax Act 2010 or Section 256 of the TaxaiioA of Chatgeable Gains Aa 1992. ￿ Ihe
extent thai such income or gains are aFvlied exclusively io charitsble purwses.
Fmnd Structure
Unrtstricted i￿Ome fiJThJs are general fvnds avAilable for use ￿ the hwiee5 disc￿1]0￿ in furtherance of ihe
objectives of the charity.
D¢signat¢d fijnds are UTtre*ri¢ted fiuknts set aside forsrrtific ai the discre11(￿ of the trnstees.
Restric*d income fijnds are th￿C t&JnaTed for we in a particulw area OT for 5pe¢ifK purpm. the use of which is
rtstrieted to that areaor pu4M)se.
R￿Und*￿tY
Redundanci&s are recogniwj in the ￿riod in which the co￿$ are i￿￿￿ed.
Pagc 10
Dtinued...

Fernkeath Play
Notes t• the Flts*ntl￿ StsteN￿￿ts- tiwdthiued
for the Yw Ended 31 M*Tch 2024
ACCOUNTING POLICIES- ¢ontMued
Trade ffedltorl
Trade creditors are obligatiors to py for 8￿MjS or %rvi¢es that have been ¥quir¢d in rhe O￿l￿ary coU￿e of
busine&8 from wN)lius. Accounts payable are classifKd &$ cwrent liabilities if the charity noi have an
urK0[￿lI10nal righL at the cnd of the TCPXtin8 t￿[1¢xL to (kfer sdtleThTht of Creth.￿r for ai I￿t welve months
after ihe rewrting d*e. If there is an Unco￿1111￿1aJ right to defer settlement for at ie&st twelve nM)nths atkr the
rewrtingdate. th¢y are presented &% non-current liabililies.
Trade crediiors ￿e recognised initially ai transaaion aTrl suiwenlly Measu￿ * amortis¢d ¢th8t using
the effective interESt metlKxl.
DONATIONS AND LEGACIES
2024
2023
os reslated
Don*ions
Gift aid
Grants
Subscriptions
13,203
1,937
io(K)o
26,801
2.150
44.070
25530
73,021
Income grants for the year ended 31 March 2024 we¥e received from the following:
The Alice Ellen Coyr Dean Foundation
IncorwK8ied Boumemouih Free Church COU￿11
Tothl
io.(
OTHER TRADING AcrivrriLs
2024
2023
as trsMed
Futthising events
465
510
INVESTMENT INCOME
2024
2023
gs r¢st¥i
Dep)sit attount interest
616
153
Pagell
continued...

F¢rnbexth Play
NotL% to the FIn*•t1￿ Slate***ts- eontlttued
for the Y￿r Ended 31 M•rch 21)24
NET INCOMFJIEXPENDITURE)
Net Incomel(ex￿ditU1r) is ststed aller ckngL￿{¢￿jl[Irtg).
2024
2023
as restated
Depreciation. OWTKd 85sets
IrKlependent examinees fee
16.451
1070
16,451
480
IRUSTEES, REMUNERATION AI¥D BENEFrTs
For the year ended 31 Ma￿h 2024. tsws*e received reIminwsen￿ for ch8Titable expenditutt totallin8 £133
12023: £nil).
Tr¥sttts' expeffjes
There were tru5tecs' forthe 31 March 2024 nor for the year en(kd 31 Ma￿h 2023.
STAFF COSTS
2024
2023
as restated
Wa8￿ and salaries
her pension costs
65J
581
68,794
2.(K)3
65.931
70,797
Lkning the year ended 31 March 2024. redU1th￿ am￿nts wtslling £19.911 were paid to eryk>yees (2023:£nill.
The avernge monthly nunkn of employee5 (kning the year w¥$ a5 follows:
2024
2023
as restsied
He￿ wunt
No employees rcceivcd errK>luments in exc￿ of £(￿,1￿.
Page 12
continued...

Fer*I￿t￿ Play
Notes lo the F￿and*1 S¢*tements- c￿tIOued
for the Ye•r FJded 31 Marth 2024
COMPARATIVLS FOR THE STATEMENf OF FINANCIAL ACTIVITIES
Ln￿stricTed
Restyic¢ed
futt
ToT81
runds
as re%tated
INCOME AND ENtM)WMEMfs FROM
Donations and lewies
31.484
41 J37
73,021
Charitable *ctivities
Charitable Activities
16.764
16.764
O¢lKT trading activilies
Investment income
Oiher income
510
153
80
sio
153
Totsl
48,991
41,537
90.528
EXPENDITURE ON
Raising funds
293
293
Charitable •ctiYitie5
Chan"table Activities
55.156
52361
107,517
Tot
55.449
52J61
107.810
NET INCOmFJ(ExPEND￿uRE)
{6,458)
{10,8241
117.282)
RECONCILIATION OF FUNDS
Total futlds brought forward
41,778
101,880
143,658
TOTAL FUNDS CARIUED FORWARD
35J20
91,056
126,376
PIUOR YEAR ADJUSTMENT
The prior year fiuKls not¢ and balaft￿ slw dwj reconcik ￿ the ￿￿ten￿nI ofFinancial Activilies. The SOFA has
ixen rethted in the year to split of r¢strI￿ and UnrE￿thd fimd5. As a Trsuli of the change. £8,174
previously shown as tsnrtstricied fijtth carried foThvard has been ffc]assified as restricted to to the b4law¢
sheet. There is no irryjact on total fiulds &$ a regjli of the C1￿18c.
Page 13
continued...

Fernlvlh Pkny
Notes to tke FJD*xd*l Sl*tetnents- eo*llm#ed
for the Year EAded 31 M*rdb 2024
TANGIBLE FIXED Asstrs
Freehold
COST
At l April 2023 31 March 2024
210,014
DEPRECIATION
At l April 2023
Charge for year
172,735
16.451
Ai 31 March 2024
189,186
NET BOOK VALUE
At 31 March 2024
20,828
At 31 March 2023
37.279
DEBTORS: A￿0￿s FALLING DUE wrrHIN ONE YEAR
2024
2023
as r¢s￿ed
Other debtors
535
507
425
633
1.042
12.
CREDITORS: AMOUKTS FALLINC DUE WITHIN ONE YEAR
2024
2023
as reststed
Social stturity and othertaxes
Otk ¢rediiors
Acc￿￿lS and deferred i￿ome
539
I,183
2.070
2.070
2,202
Page 14
cominued...

Fernheatk Play
Notes ¢0 the Fltha*LItsI StstemeThts- ¢oMtiThued
lor th¢ Ye•r Emded 31 M*rth 2024
13.
MOVEMEJYT IN FUNDS
Trdnsfers
movement
in funds
At
31.324
Al 1.423
funds
Unre5trided fwnds
Generdl fund
J.494
31J26
10,510
(10.510>
21J16
35J20
(14.(KJ4)
21,316
Restrkled fundj
Land a￿1 Buildin8
Holiday Club- Cwer tka
Wages and Amjrcntict
Maintenance, Safety surface and green ￿1$
Staff unifOrn￿ & trdining
After School
Mini
So]arpanel installaLK)n
37279
13.155
12.071
7.630
(IA451)
13.087)
110,964)
(12341
20.828
10,068
1,107
396
16,(th1
19249
(18,076)
(1.483)
1,173
85
91.056
(51.2951
39,761
TOTAL FUNDS
126J76
(65.2991
61,077
Net movement in funds, inclth in the above aTe as follows:
Incoming
Resources
Movement
in fijnds
Unre5tr1¢ld fyAd5
General fuThJ
29.677
(43.681)
114,004)
Restrkted funds
Land aTrJ Buildin8
Holiday Club- C(K)per Dean
Wages and Appreniice
Maintenanee. Safety surface and green goals
After SCI￿01
Minibus
(16.451)
18.087)
(10.964)
(6234)
(18.076)
{1,483)
116,451)
(3.087)
110.964)
(1,234>
118,076)
(1,483)
s.￿0
10.r
(61295)
(51.295)
TOTAL FUNDS
39.677
1104.9761
(65,299)
Page 15
coniinued...

Noios t• tbe Finana￿ Ststemeots- eollthued
for the Ye*r Ended 31 M•￿h 2024
MOVEMENf IN FUNDS- e•ntlMued
Comp*rative5 Cor m•v¢ment l# fvnds
Net
Th￿Vement
in futd%
Transfrrs
t¢ttveen
Ai
31.3.23
At 1.422
Un￿￿trICted ￿ndS
Generdl fund
1.778
16.458)
8,174
18,174
3.494
31,826
41.778
(6.458)
35J20
Restrided funds
Land and Building
Holiday Club- Cth)per Dean
Wa8e5 and Apprtrtliee
Maintenance, Safety surface and ￿ goals
Staff unifomjs & training
After s¢￿07
Arts workkn aTKI tTIP5
Minibus
53.730
3.730
22,994
1.031
179
18.981
667
(16.451
9.425
(10.9231
6.599
(751
268
(Mi7)
37.279
13.155
12,071
7,630
104
19,249
1,568
101.880
(10.8241
91,056
TOTAL FUNDS
143.658
(17.282)
126376
Comparative net movement iti included in the aLx)ve as follows:
I￿OMIng
Resourtt5 Movement
in funds
UnTestricled fwhds
General fimd
48,991
(55.449)
(6.458)
Restrktsd funds
La￿1 and Building
Holiday Club- CO0￿ fkan
Wages a￿1 Apprentice
Maintenance. Safety surface and grttn g
SL*ff unif(m & trainhng
After Schwl
(16,451)
(575)
(13.535)
(326)
{75)
(14,732)
(6,￿0)
(667)
116,451)
9,425
(10,923)
6,599
(75>
10.o(KJ
2,612
6.Y25
IS.(￿]
Arts wo￿Sh¢)pS and tri
Minibus
{667)
i.￿0
41537
(52.361)
(10,824)
TOTAL FUNDS
528
{107.810)
(17.282)
Page 16
coniinued...

Fffnluth P]*y
Notes to the Sl*temeDts. eo*tiAued
fw the Ye*r Emded 31 Mxr¢h 2024
13.
MOVEMENT ILY FIJ]YDS- c•ntln•ed
A current year 12 mnihs and wior year 12 n￿￿hS¢01l￿￿]ned ￿)SIti￿ i5as follows:
Transfers
vttn
fvntLs
Ai
31.3.24
At 1.4.22
in fvnds
Unrestrkted
GeneTal fund
1.778
(20.462)
18.684
118,6841
21.316
41,778
(20.462)
21,316
Re5tr1cted fund5
Land and Buildin8
Holiday Club- C(x)perDe8n
Wage5 and Apprentice
Maintenanc< Safety swface and green
Stsff unifortTS & trdinin8
After School
Arts workshq)s and trips
Minibus
Solar panel iTh5t81]ation
53.730
3.730
21994
1.031
I32.￿￿)
6,338
(21.887)
5365
1751
{17,8081
(6671
(4831
20.828
10.068
1,107
396
(6.{￿)
18,981
f07
1.173
85
101,880
(62,119}
39.761
TOTAL FUNDS
143.658
(82.581)
61,077
A ¢urrEni year 12 months and wior year 12 months combintd net I￿ven￿nI in fihnds, Inclu￿ in the at¥)ve are as
follow&
I￿0￿1n8
Resources
¢X￿nded
Movement
in fun&
Unrestrkted l•nds
Generdl fund
7&668
{9).130)
(20.462)
R¢strl¢ted funds
Land and Building
Holiday Club- Cth)ptt Dean
Wages and Apprcntiee
Maintenance, Safety swface and 8recn 8￿$
ff unifornLS & irnining
After Sclwl
{32.902)
(8,662)
(24,493)
(6,560)
(75)
(32,808)
{6,000)
{667)
{1,483)
(32,902)
6,338
(21,887)
5J65
175)
{17.8081
15.OLKI
2.612
11.925
15.0(Kl
Arts workslM)ps aThJ trips
Minibus
(6671
{4831
51.537
(113.656)
(62,119)
TOTAL FUNDS
130.205
(212,7861
(82,581)
Page 17
niinued...

Fer•huth Pl*y
lyrtes t• the Fltt*ttd￿ ￿￿teA*￿ts- emthiued
for the Ye•r Ended 31 M•rch 2024
13.
MOVEMENT IN FUNDS- cowJ¢inued
Land a￿1 buikling- Restticied for dewciaiion ¢har8e forthe lease of the buiklin8
Wages & Apprentice. ResrIct￿ f(Y
mainten￿¢< safety Green &Mls. Re5tiicted for [e￿ing Tepair5 arKI property maintenance costs
Staff unif0m￿ & traini08- R&%trieted foT eiws of staff unif0m￿ a￿1 trnining delivery in the year
After School- Restricted forcosts of ¢kliTMing after SCIM￿1 clubs
Holiday Club {Cocyer Dean)- ReMric*d for ci6tsof nmningholiday in the year
Minilws- Restricted for costs of tunningthe minilu5
Solar panel installation. 11£stricted for %)l¥r pwKI I￿*11atIL
TrAnsfers between f4Ads
A transfer of has raken place the Maintenance, safety surfac< Green Goals restricted fund and the
Solar r¢5tricted fund to better show R5tricted purpose. This is a p￿sentatIonal traTLsfer.
TNsitts tswKsferred from the unffstrithj rtseryes fiM¥J into general ￿ cover the OverS￿d on the fund at the year
14.
RELATED PAirrY DISCLOSURES
During the year eNled 31 March 2024. Trustees Ikwted a t￿al of £24 with ￿ ￿￿11110￿5 to F¢mheath Play (2023..
£nilk
Page 18