**COMPANY REGISTRATION NUMBER: 08186829 CHARITY REGISTRATION NUMBER : 1152202** 

## **THE PLAY AND LEISURE OPPORTUNITY LIBRARY** 

_**(A COMPANY LIMITED BY GUARANTEE)**_ **UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 30 NOVEMBER 2021** 



The Play 8nd Lelsure OpportsDIty Ubr8Jry
Conlents
Page
rru5te&8' Report
Indep¢Ad￿t examiner's report
Statement of Financial Adivities
Balance Sheet
Notes to Financlal Slatements

The Play and Lelwre op￿rtunItY Llbrary
Report ofthe trnstees for the year endlngjo IYov¢mber 21ni
The trustee& who are ￿50 the directots of the charitable company for the purposes of the Companies Act 2(K)6. present
theirannualreporttogetherwith the unaudited financial statementsof the Charitablecompany theyearertded30November
2021 whieh are prepated to meet the requirement fora directors. report and accounts for Companies Act PUryK)se5.
The finatLCi￿ statements ¢omply with the Charities Act2011, the CompaniesAct2006, the Memorandum and Articles of
Aswci?tion. and A¢couTrting and RepDrtin8 by Charities.. Statement of Recommended Practice applicable to charities
preparing theiracwunts inaccordance with the Financial Reporting Standanl applicablc in theUKood republic of Ireland
(FRS 102) (effective l January 20191.
Chalr's report
Whi15t the shared lived experi¢nce of Covid-19 for us all Continued over the past year, we maintained to deliver our play
services and ov¢r the past year we have thankfully had the opportunity to op¢n our services to more face-to-face and
in-person sessions.
Thi5 is due to our wonderfvl PLOL stsff team aDd volunteer4 who have b￿rt dedicated, passionat¢, committed and
di5play¢d outstanding prof¢ssionalism to ensure our ¢ommunity have been supported in meaning￿7 wr4yS that have
improved the quality of life for our tnernbcr5. Their level of cnthusiasm and unswerving resoluteness to deliver for our
members has been inspirational to us a]1. l am perSon￿ty 8Ta¢eful and appr¢cialive to every single one of them for
everything they achieved this year.
Over the past 12 months. w¢ have Continued with ourdevelopment plans to ensure we have the organisational Structures
in place to support our strategi¢ development and to create a platfomi for cortsolidation and growth that build5 upon our
5trength5 and succcs5C5. In 2021, PLOL h&% managed to secure grant funding totallin8 over£440,OOOthat will ensure the
continu8tioD of PLOL services over the n¢xt 4-5 years. A Special mention of thanks to Kelly and the team for all of their
hard work on the grant applieation&
A key part of our plans moving forward is to continue to build upon our recent successes whilst at the same time develop
and expand OUT a¢tiviti¢s into new ar¢as within ourremit, such &$ providing opportunitie5 foradults, families, and wers.
Therefore. it wa5 With great pleasure that we wer¢ able to wnfirni K¢lly O'connor ￿ Setviv Manager, Emma Reay
Deputy Service Manager (Children & Young People Services) 8nd Kerri Morgan &8 Deputy Service Manager (Adult
Services). Unfortunately, we had to say a sad farewell to K8r¢n Fox, who has b¢en an inte￿1 part of PLOL over many
years and we wish them all the best.
Ot) a personal note, I want to Use thi5 0PPOrtunity to express my gratitude to all th¢ Dire¢tors- Ev¢. Deborah, and Helen
you have bvn tremendou5, dedicated artd devoted to ¢nsvring PLOL eontinues to deliver and grow. We have not
only supported each otherlhrough friendship bui we have tirelessly worked in partnership and collaborativelytomeet
the Ch￿Ienge$ PLOL has had to face and to jointly Celebrate our successes this p&%t year. A Special rntntion of thartks to
Gemma Ahern-Fidler, who has bccn fatltastic in providing us all with administrative support.
Finally, we wish to thank you OUT metnbers, our community, who have kindty allowed u5 10 become a little part of your
journ¢y. Without you and our wonderfvl staff teom there would not be PLOL. Thank you.
As w¢ look towards the future, we can do so with pride for what we have achieve￿ with determination to continue to do
what we do best and with excitement for what we wi achieve over th¢ next 12 month5.
All the bes
Dr GaRth Noble
Chair
Page I

The and Lelsure Opportrjnlty Llbr4ry
Our puryose5 and actlvltles
The pujposes of the charity are:
to asslst the dev¢lopm¢nt and emotional health and well-being of children. young people hnd hdults with a
d]￿bilIty and their farnilies and carer5 through the provision of appropriate playneisure activities.
to lend th¢ best available toys and equipment,. and
to provide an opportwiity for professional involvement as appropriate.
We review our aims. objectives and ￿LIVItieS ￿ch year. Thi5 revi¢w looks at what wt achieved and the outcomes of our
work in the Previous 12 months. The review looks at the 5vc¢¢ss of each key actlvity and th¢ benefits they havc brou8ht
tothose groups of people we &reset upto help. The review also helps to ensure our aim. objectives and &ctivitie5 remained
focussed on our stated purw)ses. The truste¢s are awar¢ of their responsibllities with regard to public benefit and aTe
cortversant with the Charity Commission's guidan¢¢ in this area.
Athlevemtnt# And P¢rformiTh¢e
Jnlroducllo
Another year has flown by so quickly and we flnd ourselves onc* 4aiTh h&viTh8 50 many people to thank fortheSr supp¢)rt.
We weleorned Shanknri and Gemma into ourcore team and welcomedjenny back to oursession81 t¢am too. We also said
very spd farewell to our Karen.
Covld J9
Covid-19 continued to change the way th#tw¢ have worked and provided s¢rvi¢¢s this lAsty￿rand once ag&in staff need
to be wmmended on the w4y th¢y have supported families whilst ensuring the saf￿1 working practices and environments
for all.
Maln Goali for the next yeAr
To recrnit a new core staff member
To increase Community prestthce and reAch those that need us most
To Te¢TYit, train and mentor more volunteers to support the prOj￿t
Continue to develop ￿rViCeS to en5UTe we are providin8 what our community really needs from us
To look ai ways that help make us moT¢ Sustalnable
To continue review of 815 policieB and update ihe staff h8ndbook &c￿rdIng1Y
To welcome som¢ mor¢ TTUSt¢es to our team to ensure sustainAbi1Sty of the project
To Ideniify solutions for 5tor4g¢ of our $t¢xk of items
GO&￿ •chleved t]Lts yelr
Fmndlng..
This year we came to the ¢nd of our grants with Big Lottery Fmd BBC Children lrt Nttd. thelr support and belief in our
Work enabled SOME brilliant outcomes for so many fomilie5. thank you. Our team have worked extremely hard this year
to secure funding for the project and I'm very pleased to Say that we have tn8naged to secure..
ThreeyeArfunding from Th¢H¢nry Smith Charity anda fiveyearloxgegrant from Th¢National Lott¢ryCommunltyFundl
We have also received ￿ndIng from The Postrode Lottery and The Waterloo Foundation.
A special mention to Swansev4CoU￿II alsowho. this year8we us the support we needed to keep th¢doors open when we
really needed them.
Thank you to Emmi Kerri, Karen and Helert> your work b¢hind the $eene5 to help has made thi5 possible and it couldn't
have been done without you.
Comffttsnlty..
This y¢arw¢ havecontinued to be involved with rbetworkingandevents, mostly remotely but more recently w¢ have been
oble to g¢t involved with in person events too. We are proud ofoureommunity links andore looking forward to b¢ing4ble
to build on these thanks to the funding we have secur¢d in the last year.
Page 2

The Hay and Lelsure Opportunlty Library
YolunÉeers.'
We heve been able to welcome back volunteers to our proj¢¢t this year and welcome Sophie And Bella to our teom.
Volunteers are priceles5 to proje¢ts such as ours and we value them a]11 We look fonvard to bcins able to welcome more
to our team over the n¢xt year
M¢mbers.'
Our overall numbers remain steady. We currently support:
26 family members
40 individual members
2 professional members
4 School￿￿￿1t members
63 inforniation onty, not currently active
Ournewdatabase sy51em5 mean th&tthe way in which nurnbcr5 are presented differs from previousyears. Some membe
have chosen to postpone renewa] while restrictions are in place.
A speclrtllhankyou
This year we said farewell to OUT Karen. Karen ha5 beert themost wond¢rful woman to work withandth¢ amountof work
she has done to help and support families is ¢ompletely above and beyond. We are forever grnt¢￿I and the kettle will
alway5 be on foryou.
I would also like to thank all our sessional staffwho have continued to ¢hang¢ and adam as we needcd ilyou guys are all
amazingl
Conclu$lon
This last year has been an incredible one with many ups and downs alon8 the way. Our team h&$ risen to each Challenge
and made us all proud. To our Am92irtg staff, trustees. volunteers, friends and partners, thank you for a]1 you dol
Flngnclal Revlew
Th¢ charity's ststement of financial activities is showTr on page 8 and comprises restricted and unrestricted funds, being
thos¢ provided to assist in fi]rthering th¢ g¢neral objects of the charity.
During the year the charity's income was £l11.763 with expenditure of £91.183 T¢sulting in a surplus for th¢ year of
£20,580.
AttheyeaTendtheunre5triet¢d fundsamountedto£14,842whichrepresented fr¢¢r¢serY¢s.The restricted funds amounted
to £26,884 End were repres£￿ed by ttet currettt assets.
InvestmentPollcy
The I￿￿teeS hav¢ th¢ power to expend the funds of the charity irt such a manner as they Consider b¢ing b¢nefi¢ial for the
a¢hiev¢m¢nt of th¢ ¢harity's objects. They are a]so empowered io invest such part of the funds a5 they see fit in the
fihrtherance of the objects of the charity.
ReservcF Polley
Th¢ trust¢es hav¢ established arxTrlicy which aim5 to build upthe un￿S*n¢t¢d ￿ndS notcommitted or invested in tan￿b]e
fixed assets l*he free r¢serves"}. The tar8et free reserves will be established at a lev¢1 the tn15tees feel would enablethe
charity io ¢ontinue the current activities irt the case of a significant drop in income. It would obviougly be necessary to
¢ODsider how the incolne would be r¢pla¢ed or a¢tivities chan8ed. The present free reserves of £14.842 fa]1 short of the
tsr8Ct range and the trustees ar¢ actively pursuing measures to improve the situation.
Page 3

The Hay 4nd Ldwre Opporthnlty Llbrary
Referw and admlnlstrndve detalls
Charlty Nan￿.
The Play and Leisure Opportuniiy Library
ChArlty re*tratlon nutnber:
1152202
Company reglstrgtlon D￿mIler. 08186829
Regist¢red office:
Forge F8¢h Community Resource Centre, Clydach, Sw&nse& SA6 5EJ
Our advlsers
Bankers
CAF BAhk Ltd, 25 Kittgs Hill Avenue. Kings Hill, West Mallin8, Kent.
ME19 4JQ
Independent Examlner
David Bowen LLB., ACA. I D Bowen & Co., Chartered A¢¢ountants,
19 Alexandrn Road. Gorseinon, SwansM SA4 4NW
Dlreclors andlruslees
The directors of the charitable CoMp￿Y (the ¢harltyl are St$ tru5tee8 for the purFose of chariiy law.
The trustees servin8 durin8 the year and sin¢¢ the year end were as follows..
Dr GaTeth Noble
Chair- from 24 April 2021
M5 Hayley Wheeler
Chair- to 24 April 2021
M5 Eve Dew50n
- Secretory - from 24 April 2021
Angela Mary Allen
- Se¢retAry- to 24 ApTII 2021
Deborah Anne Lawren¢¢
- TreAsurer
Ms Helett Julia Eli24beth Williams
M5 J•wu¢line Beard
Ir¢sign¢d as trustee 24 Aprll 2021)
(resigned as tNst¢e 24 April 2021)
(resigned &8 trustee 6 April 2021)
Strnctllr4 GovernAnee And MAni¥tment
Goy¢rnln8 doetsmeni
The Pl&y and LeSsure Opportunity Library Is a ¢oMp￿Y 1Smlted by su￿￿nIte and w83 in¢orporat¢d on 21 August
2012. The Play Attd Leisure Oppothnity Library re8lstered w & ¢harity on 29 May 2013.
The Play and Leisure Opportunity Library wa5 ¢5tablished urtder a Memorandum of Association, which established its
obj¢cts and powers, and is governed under its Articles of A550Clation.. These were revised and adopied on 6 April
2020. In th¢ ev¢nt of the company being wound up the members are required to contribute an omount not exceeding
£10.
On l ￿￿ernber 2013 the charitable company took over the undertaklng formerly ¢arri¢d on by The Play and Leisure
Opportunity (Charity re8istration number 11317101, an uThincorporated charity with the same aims and objectives
the tharitsble company.
Organlsallon
The Play and Leisure Opportunity Library is managed by a board of trn3tee5 compri5in8 a minimum of 5 trustees and a
M￿lmuM of14 trustees. Tw$tees are appointed the m¢mbers ot an hnnu81 g¢neTal rneetin8.
Recryllment &hdAppolntment of Trnslees
The trustee5 are also dire¢tors of The Play and Leisure Oppc*rtthnity Library for the purposes of company law. The
Tules regarding the number of truste¢s and their appointmcnt, Teappointment and Temoval are contained in the Articles
of Association to which reference should b¢ made. Trustees are appointed th¢ member5 at an annual general meeting.
Pa8e 4

The Play and LeLqllTr Oppthity Ubr
None of our I￿￿te¢S receive remuneration ￿ other benefit from their work with th¢ charity. Any conn¢ctton between
trust¢¢ or senior mar¥er of the charity wtth a related party Must be disclos¢d to the full board of tnjsiees in the same
way as other contractual ￿latIonshIp with a rrlatrd pjty. Detsils of relat&J pty trdnsactions in the Cu￿nI year
are set out in the not¢s to the accounts.
RISA Mdmogeme
The &)ard of trustees activety TEview the major risks which thc charity faces on a regular basis. The board of tn￿te¢S
have also examined other op¢Nional aThJ bu5ine5s risks which we face and ￿lfim1 that they have ¢sthblished systems
lo mitigate the significant risks 0￿£ the ch8rity commenvs its activities.
TThst¢es Responslbllltles In Relltlon to the FID*#tlal Stst¢ments
The ¢h8rity tru5tce5 (who afE a150 directors ofThe Play Library for PUTFQ5es of company law) are
re5pon5ible for preparing a tn￿te¢s. annua] r¢p)rt and financÈai statements in accordan¢¢ with applicable law and
United Kingdom A¢¢ounting Stsndards {United Kingdom Gencraily Accepted Accowjting Pra¢tic¢l.
Company law reqUI￿S the charity frusrees to Tware financiat ststements for ¢a¢h year which give a true and fair view
of the state of atTairs of the Charitable company and the group and of th¢ in¢oming resources and application of
resourets. iThcludill8 the income and exExnditure. ofthe charitsble group ftir that ￿riod. In preparing th¢ financi
Statements, the tn￿S are reqwred to.
select suitable xcounting policies and app]y them COnSiSlently"
observe the methods and prtrtciples in the Charities SORP IFRS102)'
make judgernents and estimats that are r￿onable and prudenl
state whether applicable UK Accountin8 Standards have F*en followed subject to any matertal depattsues
disclosed and explained in the fjnanciat statemcnts"
prepare the financial stst¢ments on the going concern t*sis unless it is inappropriate to presume that the Charitable
Company will continue in business.
The trustees responsible for keepÈng propu a¢u)uthg ￿(OrdS tha¢ dis¢los¢ with reasonable a￿vracY at any time
the financial position of the Charity and to enable them to eoswe that the financial statements ¢omply with the
Companies Act 2006. Thcy are a150 re5POn5ible ft)r safeguwding the assets of the ¢haTity and hence taking ffasonabl¢
steps for the prevention and detedion of fraud and other iTregulartiies.
Approved by th¢ Board of TnLStees and signed on behalf of the Board:
Mrs DeL*)rah Anne LawTence
Tn￿te81direct0r
25 2022

The Hay Lekn oPwrth￿ty Ubrnry
I￿dep￿dellt examltttr's rtport for the yetr ethded 30 November 2021
I r¢porttothetrusteesonrnyexaminationoftheunaudited financial sthtementsofrhePlayandL¢isyr¢OpportunityLibrary
{Ihe eharity") for th¢ year ended 30 Novern￿r 2021 which are sd out on p3ges 8 to 16.
Re4pe¢tlv¢ responslbllltks oftrustttj And ¢x*min¢r
Thetrustees{whoar¢ a]so thedirectorsofthecompany forthe purpo￿Of¢0Mpa￿Y law}are re5p)n$ibleforthcpretATa¢ion
of the accounts in ac¢ordan¢e with the rv4uirenxnts of the Companies Ad 2￿6 (*h¢ 2(M)6 A¢t"l.
The charity's trustees con5id¢T that an audit is rtot required for this year under Part 16 of the 2C4)6 Act and that an
ittdepend¢nt examination is needed.
It is my responsibility to:
examine the accounts under 5￿tIOn 145 of the Tharities Act 2011 {'the 2011 Acfl:
to followth¢pro¢eduTes laidthtwn intheg¢neMI Dirt¢tionsBiven bytheCh*ityCommission undersection 14315Xbl
of th¢ 2011 Act. attd
to state whets p•rti¢ul•r matters have cThne to my attthtion.
B•8ls ofindependent eumlner'i report
My ¢xaminationw8s carriedout in accordancewith pheral Directions8iven by thecharity Commission. An examin￿10
includes a review of the accountin8 r￿0￿￿3 kept by th¢ ¢hartty and a comparison ofthe acwunts PT¢senied with those
records. It aJ50 includes wnsideratioTh ofany unusual items or disclosures in the accounts, and seeking explanatiotts from
th¢trustees ￿Tr￿mIn8anY such matten. The woceduresundertaken dond provid¢ail th¢eviden¢¢thatwould berequired
in an audit. ond consequently no opittion 1$ 8iv¢n as to whether the a¢￿Unts present a'true fair, view and the report
is limited to thoge matteys w out in the Stat¢nK￿ btlow.
lTrd¢p¢ndent exaThlaer'$ st•tement
For the year ending 30 November 2021 the chirity entitled to exemmion from under xrtion 477 of the
Companies Act 2006 relating to small u1mp￿les.
In eonne¢tion with my examination. no mattcn havé Come ￿ my attention which 8Sves me Cause to believe
that In. afty materid respeei:
4ccountin8 rttord5 were not kept itt aecord*Ke with ￿10ft 386 of the Comp￿LeS A¢t 2006. or
the accounts do not ac￿rd with 5uth or
the Accounts do noi comply with relevant ￿OUntIn8 requirunents under section 396 of the Companies Act 2006
other ihart any requirement the ￿e(￿nts giv¢ •'¢ru¢ and faitr vi¢w whi¢h is not a matter ¢¢)nsid¢red as P8rt of
an ind¢Frtndent examinaiiorl or
the accounts ha￿ not teen prepgrryl in with the Chviiies SORP (FRS102).
I hav¢ no conc¢rns and have ¢orn¢ no oth¢r matters th eonnedon wlth the examination io which attention should
be drnwn in this report in onler to en￿1¢ a PTop¢r Undu￿din8 of the xeourtts to be rta¢h&l.
Nam¢ of independ¢nt exkniiner.
Date: 25 August 2022
l#n David Bowen LLB., ACA
Professional body:
In5¢itut¢ of Chartertd Ac&y)untsnts in Eng]and & Wales
Address:
IDBowen&Co
19 Alexandrn Rofid
Gor5einon
Swan5e4
SA4 4NW
Pa8e 6

The Pl*y Le15ure Op￿rt￿lty IAbr
Statement ofFln•n£iAI A¢tfvttles
ncludlng Income and expendltsre %c¢ount)
for th¢ y￿r endlxg 311 Novernb¢r 2021
Nole Unytknitied Rcstfirted
Fmndx
Total Uttrutri¢ttd Restrieted
F•#
Fuhds
Total
2021
20ZO
Donotions and Iyies
3J59
97.050 10),409
56,196
56,366
Chvithble aetivÉties
9357
9J57
13.333
13,333
Other incorn¢
1.269
1,269
Total
SJ56
106.407 111.763
1.439
69,329
70.968
Expendltsre
Charitable activiiies
2.479
88.704
91.183
495
79,776
80,271
Totsl
2.479
88.704 91.183
495
79.776
80.271
Net Intomel{expeTrdltsrt)
2.877
17.703
20.580
(10,247) 19J03)
Transfers beTh¥eett Ojnds
{507)
507
(1,217)
1,217
Net movement In
2J70
18210 20,580
(2731
19,030) {9J031
Reconclll4rfon olfmn
Total ￿Thd3 brou8ht
for+vard
11472
8.674
21.146
12.745
17.704
30,449
ToiAI urrled
forward
16
14.842
26,884
41,726
114r2
8,674 21,146
Page 7

The Hay and lthre op￿r￿MIty IAbrary
B8iaDC¢ Sheet As at N•vember2021
Note
2921
2020
2021)
Flied *wts
Tangible assets
13
1,689
C￿rrellt *Mets
Debtors
Cash at bank and in hand
14
18.128
35.813
3,737
23,672
53.941
27,409
Cttdhon:
unts falling due within one peri￿1
15
(11215)
17.952)
Net e•rrent *ssets
41.726
19,437
Net g1*ts
41.726
21,146
Funds of the thirlty
UnrestrSeted thnds
Restricted flthds
14.842
26,884
11472
8.674
Tot*1 ch•rlty hDds
17
41,726
21,146
For th¢ y¢Ar ending 30 Novemi*r 2021 the ¢hwity was eniitled ty ¢xemptiort from ￿dit und¢r s¢etion 477 of the
Companies Act 2C#)6 {￿h¢ ActT Tel4tingto small Mmp•nics.
Directots, rtJp)ttsibilitLes:
Th¢ memE¢rs have not required the eompw to ottiin ￿ audit of its finarKial slal¢m¢nts for the year in question
in a¢cordance with sethlon 476 of the A
Th¢ dir¢ctors Bcknowled8e their responsibiliti¢s for ¢omplyin8 with th¢ rwiirements of th¢ Art with respect to
￿￿O￿ntIn8 re¢ords and th¢ Wtpffjrnti￿ of fift￿¢181
These finaneial statements have been pryred in x¢ord•nR with the provisions ￿P]Leable to ￿mp￿leS subject to the
small companies, regim¢.
These finartcial sthtements were approved by th¢ bc4rd of trustees and authorised for issue on 25 August 2022. and we
si￿ed on behalf of the board by:
MTS Deborah Anne LawTtn
Tr￿lee1dlreCtor
p￿¢8

The Pl&y gnd Letsure Opportunlty Llbrary
Notes to tbe Ilnanelal statements for the ye&r endlng30 f4ov¢mber 2021
l Gener81 information
The Play and Leisure Opportunity Library 1$ a public b¢n¢fit entity and a private company limited by guarantee.
registered in Englattd and W4l¢s. Th¢ ¢ompony is a Tegistered charity in England and Wales.
The address of the registered otTi¢e is Forge Fa¢h Community Resource Centr4 Clydach, SwanN SA6 SEJ.
ststement of compliHnce
Th¢ financial statem¢nts have been prepared in compliartce wiih Accounting and Reporting by Charitics: Statement
of Rexommend¢d Pwtice applicable io chariti¢s preparing their accounts ITh accordance with the Financial
Reporting Standard applicable in the UK atld Republic of Ireland {FRS1021 (effective l January 20191- (Charities
SORP (FRS1021}, the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRSI 02} and th¢
Companies Aet 2006.
A¢countlng pdlcles
Basts ofprep4radon
The financial statements have been prepared under the historical cost basis convention.
Assets and liabiliries are initially recognised at historical com or tra￿ctiOn value unless otherwise stated in the
relevant accounting p)liey notes.
Gtsing concern
Thete are no ]naterial ullcertainties about the eharity's ability to ¢ontinue.
Judgement5 rtnd key sourees olesl¥nMlio
The preparation of the fjnancial statements requires management to make judgemenw estimates atKI &g$umption$
that affect the amount5 rewrted. These estimates a[￿ jud8ements are continually reviewed and are based on
experience and otherfactors, including expectations of future events that are believed to be reasonable undei the
circumthnces.
Fundaccoun¢ing
Unrestricted general funds are funds whieh are available for use at the dIsc￿tion of the tn]stees to fvrther aThy of the
charity's p￿￿oSeS.
Designated funds are Un￿triCt￿l funds earmarked by the tnjstees for a particularfututr ptt)ject or Commitment.
Restricred fuThJs are subject to restric¢ions on th¢ir expenditu￿ decland by the donoror through the ￿rmS of an
appeal, and fail into one of two sub-classes.. restricteil income fu￿￿$ or endowmeni funds.
Page 9

The alld Lelsure Opp￿rtUnIty Ubrary
Incom¢ r¢¢ogni¢ionpoll¢i•s
All incoming resources are included in the statement of fjnancial xtivities when entiti¢ment has passed w the
charity.. it l5 ￿￿bab]e that the Konomic benefits a￿lated with the tran￿tIOn will flow to the charity and the
amouttt ean ￿ ffliably ￿KaSur￿. The following Specif￿ ￿lIcIeS applied to particuiarcategories of income..
ncome from dorwions or granL8 is rccognised wlEn lsevide￿c of t￿11[ement to the gilL receipt is
probable aNI its aw•)unt can ttliably.
legg¢y incOw￿ is recognised receipt is txobable and entillement is es1ablts1￿d.
income from donaled gTh)Js is measuted at tr fairyaj￿ of the g¢yxls unless this is imprnctieal to mwure
reliably. in which case the value is derÉved from thc cost to the donoror the estimated resale valu¢. Donated
facilities and services aJe rttognised in the x¢outts when receiveAI if the Va]￿ can bc rcliably mwured. No
am¢ymts inclwlvAI f¢x the Contrib￿lon of general volunlem.
income from ¢ontracts for the supply of services is teeo8nised with the delivery of the conttacted service. This
is classifjed as unrestriaed funds unkss there is a l￿ntractUat requireme0¢ for it to Ix stEnt on a particular
pu￿ and returned if Un￿￿4 in which it may re8arthd as restricte
EwRdithreandirrecoyerubl¢ VAT
EX[E￿Ilture i8 fEcognised ¢)n an XCDJals basis as a liability is ]￿u￿ed. ￿pe[mIllI￿C inclu(ks any VAT which
caThn(Trt be fully recover•i aTrJ is classified under I￿adIng$ of the statement of financi￿ activities to which it relatrs..
eXpe￿j11UIe on raisiD8 fufyls irKIth the of a]1 a¢tivitie& ev¢nl& non- Ch￿1(able traditig
actiVLtic& arKi tk sale of thfjated 8rxxL8.
expenditure on charitabk activiti￿ includes all costs incurreil by a charity in unthrtaking activitie5 that further
its ¢harirable aims forthe ￿nefIt of its b&Krici￿ies, rncluding th05¢ 8UPPOrt costs and costs relating to the
80vernance of the charity appmioned to ch￿1[ab]e activitie5.
other expenditure includes ail ex￿ndits￿e that is neither related to rdising fwmb for the chaiity nor wt of its
eX￿ndI￿re on thaTithk activiiies.
Ail co￿$ are ailrKatul to ext*nditure c*8orie5 refleaing the use of the JESou￿. DitECt costs attributable to
siftgle activity are allocated ditcctly to that activity. Shared costs are ap[￿l¢>n￿l tttween the activities they
contribute to on a reasonabk. Ju￿]￿able consistrnt Ik%i%.
Tan8lbleJlYedassets anddepredttdon
Tangible assets are initsa]ty Tecorded at ¢osL and subsequendy stated at cost le55 any accumulated depreciation and
impairnlent losses. Any tsngible assets C•Tried at revalued amounts are recorded at the fair value at the d8t¢ of
aluation less any subs¢queth xotynulatrd d¢weciatw)n and subsequent athunulated impairnwit loss¢s.
An increase in the ¢aTrying amount of an assd as a result of a rev￿UltIo￿ 15 recwlsed in other reco￿lsed 8ains
ond losscs. unless Tt reverses a charge for irnpairn*ntth￿ h&$ Previo￿ty been reco8nis¢d as expenditure within the
Itatement of financial activities. A decre￿ in the carriing Hmount of On Hsset as a result of reva]u*ion. is
reeogni5ed in other reeognised gains a￿lI05Sel except to which it offsets any previow Tevaluation goirn in which
ease tht 105S 15 Shown within other ￿c0s￿15ed gatns and Ios5e5 on the statement of financial a¢tivities.
Dcpreciation is calcul￿ed so &s to write off the cost or v8luation of an &5seL less its residual value, overth¢
economic life of th8t &kset as follows:
Equipment
2(PA strai8ht IRDe
Page 10

The Play And Lelmre OpportUDity Llbr&ry
Tradc and other debtors are recognised at th¢ transaction price (which is usually the iThvoic¢ pri¢¢l, less any
impatm)¢nt losses for bad and doubtful debts.
Cash 0¢bt￿k undln hund
C&sh at barth and in hand includes cash and short term highly liquid investments with a short maturity of three
months or less from the date of acquisition or opening of the deposit or similar account.
Credtsors
Creditors are nomia]ly reeoBni5ed at their transaction pric¢ after allowing for Any trade discouttfs du¢.
Lewe
RentE41s payable under operatin8 leases th charged io the statemertt of fln4Thci41 ￿tIvitieS on a Straight line basis
over the term of the lease.
4 iwl Jtltus ofthe ehirlty
The wmppny is limi¢ed by guarantee ond do¢$ not h4ve a share capital. Th¢ liability of the members in the event of
the ¢ompany b¢in8 liquidated is limited to on omount not exceeding £10 per member.
Income from dortatloni gnd le8*el
2021
2020
Unrtsirlded lftcome
GSfts and donations
Enoyert Christma5 donation
Arnold Clarke Community Fund 8rani
SCC Covid grant
609
1,000
1,000
750
170
TolAI unreslrlcied Incom¢from donadons and lÉg¢Tdes
3359
170
ReFlrlcl¢dln¢on
BBC Children Én Need
Big Lottery Fund
Swansea child￿n'S Development Fund
Swansea Play Sustainabiliiy
SCC Family Play
SCC Summer of Fun
The water]￿ Foundation
Postc(xle Community Trust
SCC Family firsi
23,476
12.914
3.0(K)
3,127
13,518
3,OQ)
10,O(M)
16,987
11,028
30,797
25,399
Tofol ratrldedlmeomlrom dohotsons amdlegaeles
97,050
56,196
Tot81 IDcome from don*tions le¥Htles
100,409
36.366
Page 11

The Pi&y and Lefsure Opporthnlty Llbrnry
Income from ch8rltabk a¢t1vI￿e$
2021
2020
REstrlctedlRcon
Playfund
Access 2 Mainstream
6.667
2.65X)
13.333
Totol reslrleledlnef)fftefrom chorliable t7dlvlrfes
9.357
13J33
Total ID¢ome from charltable activltles
9.357
13,333
7 Intom¢ from other Jources
2021
2020
Unreslrlcledlneome
Membership
TrniniTh8
Rent
1.897
50
so
1269
Total Income from other iourcu
1,997
1269
Anatyili of totAI re￿Urte¥ ¢xpeDded
Cost dlreerfy illocited to
Unrestrlcled Reslrlcled
•¢tlvltleJ:
2021
2021
Tolttl Unrolrld¢d Reslrlcled
2021
2020
2020
Total
2020
Sthff costs (Note I l)
Toys & equipment- Goneral
special needs
Travel & subsistence
Rentlfacilities hire
InsurAnce
Telephone
Printirtg and stotlortery
Posta8e
Staff & volunteer trainin8
Computer njnning costs
Professional fees
Miscellaneous
compani￿ House
Volunteer travel and expenses
Governartce Costs (see note 9)
Stay and play
Refreshments
Depre¢iation
TrAinin8
1.494
66,839 68,333
56,641
56,641
2,243
541
12.156
928
532
157
2243
588
12,156
928
687
189
3,537
834
6,920
864
515
303
39
296
1,980
3.616
834
6,920
864
692
303
39
296
1,990
996
720
73
183
900
1,774
47
155
32
177
85
398
996
187
483
996
458
106
71
990
966
10
271
720
15
165
780
1,741
58
18
120
33
71
90
83
900
883
1,689
250
1,689
300
3,429
3,429
50
TotAI expense$
2,479
88,704 91,183
495
79,776
80,271
Page 12

9 Gov¢rn#nee eosts
202J
2020
Ind¢pEnd¢nt examiner's fte
900
900
10 Taxatlo
Th¢ charitsble cempAny'5 •rtiviti¢s are ￿tentiallY from tixation Part I l of the Corporntion Tax Act
2010. No t&Y ch4rg¢ ha5 ari%n in the year.
I l AllA]y$ts •fst*ifeosts *Dd trnstee remuner*tloTh and expell
2021
2020
Totll ￿sts
W88es and 5alaTi¢5
Social s¢nwity ¢osts
Pension
67.647
56,038
686
603
68.333
56,641
No ¢mployees ¢moluments in ex¢es8 of £60.fy)0 (2020- £ Nil) Pensiott ¢05ts are allo￿ted to activitie8 In
proportion to th¢ relat￿ staffin8 Costs itKurred.
The chsrity tn￿lee$ were not ￿ld nor y￿e1Ved any othu benefits from employment with the eharity in ¢h¢ year
12019- £Nill n¢ith¢r were th¢y Teimbursed ¢xperhse5 during the year {2020- £Nill. No trttsteej r¢vived payment
for professiorwl or other servitts supplied to th¢ charity {2020- £Nil).
12 St*lf ttumben
Th¢ average number of employees (Includlng arml tirne sthffj durin8 the y¢•r was:_
202J
2t120
Project work¢r5
12
12
Th¢T¢ w¢r¢ no ¢mployees remun¢r8teA 4t 4 Ate exc¢edin8 £60.¢y)O w ￿nuM #nd were no ¢mploytt5
iing b¢n¢fits under morw purthas¢ or d¢fll*d benefit p¢nsi(ffl thm¢s.
Page 13

13 Txngible fixed •s8ets
Tolal
Cost
Ai l Deeember 2020
17.145
17.145
At 30 Noveml*r 2021
17,145
17.145
Depreci*tion
At l December 2020
Char8e foryear
15,456
1,689
15,456
1.689
At 30 Novemttr 2021
17,145
17,145
Net book VAllle
At 30 November 2021
At 30 November 2020
1,689
1,689
14 Debtors
X12J
21120
Other debto
Grants receivable
2.6
15,438
3,737
18,128
3,737
15 Credltors: amounts f8Jling du¢ within oKyear
2021
2020
T￿ation and social 5eGurity Costs
Other creditors 8rtd a¢¢n￿$
827
IlJ88
478
7.474
12215
7,952
Page 14

The Hay attd Lelsure OppDrtUDity Llbrary
16 Analysls of ch*rlt*ble funds
Analysis of movcmeTht in funds
Broughi
Fonvard
Income Eyendlthre
Transfers
Carrled
Fonv¢rd
Restrlcted funds
Play Fund
Children In Need
Big Lottery Futhd
Swansea Children's Developmettt Fund
Swan8ea Play sustaiJ￿l1ity
SCC Family Play
SCC Summcr of Fun
The Waterl(K) Fouryjation
P0S￿de Community Thjst
SCC Family first
Access 2 Mainstream
775
6,667
23,476
L2,914
17,4751
{23,446)
{19.628)
13.000)
13,127)
(13,518)
13,000)
12,293)
1500)
{11,028}
33
1301
$04
6.210
3,127
13,518
10,(KM)
16.987
11.028
7,707
16,487
2,690
6,985
106.407
187,0151
507
26,884
CapitAI restrlcted fuDd
Swan5Aid
1.689
{1,689}
1.689
{1,689}
Totsl restrleted funds
8.674
106,407
(88,7041
507
26,884
Unrestrlcted tund
12.472
5,356
(2.479)
(507)
14,842
Totsl Funds
21.146
111,763
{91,183}
41,726
Analy515 of movement in fimds- prior year
Bro4gh¢
Forwotd
Incopné Ewendlthre
Tra￿￿er5
Corrled
Forw
Ru¢ri¢t¢d fund8
Play Fund
Children In Need
Big Lottery FtstKI
C&sh for Kids
6,303
(3781
6.661
13.333
30,797
25.399
{18.861}
{30,961)
{25.850)
(675)
775
542
6210
675
12.586
69.529
{76.347)
1217
6.985
Capftll re8trletsd ￿nd
D M Thomas Foundation
SwdnsAid
1,740
3,378
11,740)
11,689)
1,689
5,118
13.429)
1,689
Totsl restrleted funds
17.704
69J29
179,776)
1.217
8,674
Unrestricted fund
12,745
1,439
{4951
11217)
11472
Total
30,449
70.968
(80.2711
21,146
Page 15

The Flay 4Dd Leisllre Oppbrtnnity Ubrary
17 Analysu of net amets between
UnreJtrlL*ed Reslrlded
Tolal
Fund balatKe at 30NQvem￿r2o21 are t¢present¢d by:
Tangible fixed ￿ets
Current &85cts
Current liabilities
15.052
1210)
38,889
112,005}
53,941
(12215)
Totat Funds
14.842
26,884
41,726
Analy515 of Det &8sets beh¥e¢n funds. prior y¢ar
Unre5frided Rutrlcled
Fun
Tolol
Fund batance at 30 November 2020 are reprtsented by:
Tangible fixed
Current assets
CuTr¢t)t liabilities
1,689
14,697
(7.7121
1,689
27.409
17,952)
12.712
1240}
Totsi Fur
12,472
8.674
21,146
18 Rel*ted party tra0￿￿10￿$
Th¢r¢ wue no r¢lat¢d paty trans￿￿On$.
19 Control of the Chartt*ble Company
Th¢ ¢hari¢abl¢ ¢ompany is th¢ cont￿1 of the TnL5te¢s.
Pgge 16