COMPANY REGISTRATION NUMBER: •8186829
CHARrrY REGISTRATION NUhfBER . 11522112
THE PLAY AND WSURE OPPORTUNITY LIBRARY
(A COMPANYLIMITED B YGUARANTEE)
YEAR ENDED 30 NOVEMBER2023

The Play and OpportMMIty IAbr
Contentr
Bal￿ Shcct
io

The #Dd L*l8llre Oppormnlty L4br*ry
Report of tht tr¥stee5 for tbe yar t￿% 30 Novembw 2•23
The trustees. vtho are ￿ the directOf5 of thc charitsblc com51a￿ forthe PL￿￿)se5 of the Comp3nie5 Act 2006, wesent
theiTannual reiK)rttO8etherwiththeurtauditedfinancia] ststementsofth¢dwitsble c(rfnpanytheY¢arer￿cdsoNQvanbcr
2023 which are also prewed to med the requiranent for 8 dIrec￿T$, rep)rt attd accounts for Comparties Act purp)sts.
The fJnart¢ial sth*ments comptywiththecfrarities Act2011. thec￿￿$A¢¢ 2(K)A the Manorandum and Anicles of
ASS￿1&10￿ and Accounting and Rqx)rtin8 by tharitie5.' Ststement of Recomm￿d Pra¢ti¢e applicable ￿ chftrities
prcwingtheiraccounts inaccordancewiththe Financial Rwffjn8StstyJard8ppli¢thlein th¢UK andrepublicof Ireland
IFRS 102) l¢ffeaive l January 2019).
Cknir's report
The main themc of the past 12 Mont1￿ has been ooe of growiK developmert and uE8agemenL PLOL has ￿ntInUed to
w. not onty in terns of the nwnt*r of indimduals and familics 8ccwin8 ran8e of play services, but a]so in (ems
of what we are offering ourcommunity. This pAll year h*8 seen PLOL Ixing able ioofftr a range of &L#svities to sup
moreyoung pe￿1¢ and *thths, whilst atthe sltne time c4)ntinx to enlwice our childrett services.
Having expanded our facilities and cstate within Forge Fath following the refillbisbment year. it has Created a
OPP￿lty for PLOL ¢0 develop arwj expand our activities. Ow thank5 to thc Clydath Cornmwiity Council for their
eofftiinued supwtand ¢ommittMent of PLOL
In ten￿$ of engagemeni over thc p3Styear, we have ¢(￿li￿Ved ty engage with ourfiwdeys as well as other loea15ervic¢s
to ensure we can m￿lm1$t the various ￿lled1ve attd Collaborative parb)erships PLOL h8s established within our
community.Asw¢mov¢fonvard intothenext 12month4wearerestaiingourconjmitmenttoexploringathlitional fi￿ding
I￿)rD￿nitIeS to further invest in our *tivitse5 and to 5yppM ourdevelopThcntal platL% fry expansion. We tre ￿lIcTu1 to
¢JUT curren¢ fuNleTs for their continued 5upwr and encour8gernaht f(Y PLOL.
As a Trustrc Borf we are ccffimittrd to enhaDcill8 th¢ 5kill& expertise artd knowledg¢ of our #aff team we ren¢w
our commitmcnt to SUPSXIrt our #aff Continucd FYofes5ioDal d¢velokThent and to invest in them as valued colle8gLhe
It is within the Ctiair's rewtto exprtssth¢ twds th•*s to our PLOL Stafft¢w who rcalty are the beating
heart of what PLOL drrts to sukp)rt ¢JJr Comt￿ty. It seans ￿ be Unde￿ateme￿ w say thanks to our team but PLOL
would not bc able to achieve whai we have overthe pw 12 months if it W&$ forour wonderfvl PLOL staff team and
volwrteers who have been dediL¥t￿, pssiojx c£mitted aDd dispiryed outstsnding professionalism to ensure our
commwikty have be￿ suroortcd in rneaningful waysth8t have imTThved the qua]ity of life for oyrmanbers. Their level
of ¢nthusiasm and unrelentin8 emergy w deliver f(r our mcmber5 has been inspirational to U5 ati.
A special word of thanks to Kdty O'CoTtttor. FJDtDa Reay. Kerri Mor88n Hnd Gemmo AhemryFidlerwho have tsken on
the exciting challenges over the past 12 months at41 ¢oniiuue ￿ ensurc we deliver a highty servic¢.
DeboraK 8nd Helen - you have been am*in& fant￿1¢. committcd. dedicated attd devotcd to eLsurin8 that PLOL
¢￿tinUeS to deliver 8Thd grow. We have Dot onty SUp￿r￿a ea¢h othcr through fri¢ndship i￿t that wt have tirel¢ssly
worked in parthership and collth**ivety to meet the challenges PLOL bzs to face and w joirttly cel¢txste our successes
this pastyear.
Finally. w¢ wish to thank you our member4 ow ¢omrnunity. WIKI have kindty allowed us to be￿￿¢ a little part ofyour
journey. Withouty0￿ our wonderful stsff teffj there would not be PLOL. Thank you.
AS we look towards the future. we Can do so with ￿lde for wh* we havexhievrt with detrrnliiiation tocontinue to do
what we do best and with excitemeni fwwh* we ¢an achievc tO8ethr ovtr the next 12 months.
All the be
Dr G•rethNd>le
Chair
Page I

Ovrpu]yo549 and •¢tivit
to &ssist the develO￿ent and emotional health ard w￿￿beIng of chilfv youn8 F¢ople WKI adults with a
disability arml their families aTMi thrrM]gh the wovRsil￿ of aEyryi* ployll¢Ésure ￿tIVitIes.
to lend the best available toys and equipm￿
wwk in the prevIC￿ 12 months. The review k￿kS itthc sKccss ofcxh key activity and the benefits they have broug
tothose groups ofpeoplewearesdwto hel￿ Thereviewalsohelp$to ryLsure ouraim. objectives and activitiesremaincd
fo¢ussed ort our stated putp(6ts. The tr￿sleeS ar¢ aware of their reSpLx￿bI1ltieS with regard to public benefrt and we
conversani with the Clwity CODuri￿1￿.S s￿da￿e this art
Athlevements And Performw¢
This J&4ty¢arh&5 b¢enavuy succ¢ssfvl one lttwh1chwebaveh￿thc pleasure ofwatrhingthe charity develop andgrow
in to. w¢haVebe￿ ableb)¢ontinuctonmaDddevelopsomeneededaThJ embedded communityresources. ¢)Jrmoniwring
h&$ shown the work wedo is in nccd nowmore thaneverandwehwebeen iDueJibtyproudwhavebeen ablets) offer
the service and 9jPF￿rt wt have bewi abk io over th¢ last year.
M41D GO#￿ rt)r the •¢xt ye*r
Obtsin grant fi￿dIng w hdp secure *KI shap¢ the ¢harity for the ffigoing
To undertake refurbishmettt of Twthitc to help ilKYe￿ onlitie presence
To contitlue with our voluntrtt progran￿¢ aims to recrui( mcTrtor and Sup1￿ community volunteers
Goab *chieved tkls yt4r
Oursecottdyear of H¢Dry Smith fiJtrJitigw&%uDd¢rt¥ken in this wiod and we have nowertercd ourthirdye4r, w¢ have
also completed our SeC￿d year of N8ti(d L4)ttay Community Fund These grants have IM)th been vitsl to our
project and have allowed us ￿ Fmide %)me excelletst resou￿ for comm￿lty. We have been abl¢ to spend some
time learning aknut how the necds of ¢Jur comrnuwty have b¢¢n impathed by the ￿st of living aDd the changes this IMS
meant for families day io day. I have been to sec stsff and cbaDge ￿ ensure ev¢ry family has E¢en able
to get the suppm they need.
eLNnmunity meetings. grojps cvents that help etwwe the vol￿$ of the pe(yle we supwrt ar¢ hear
Yol¥nleer5.'
We once agaÉn extend our ththks to the voluntetts who sUpy￿t and make it possible for us to do the work we
do. Without you we would be lost and we o)mmend yiw commitmenL th8fik you.
A yearln Rumben."
During 2023 Play Libry:
Delivered 295 ther#￿tiC play sessions
Facili￿￿1 811 loans of toyslequipme
Incre&8ed outreach S￿VJrt and carried (rtrt 180 dcliYerie& e￿uring those that Deed our support can access us.
carri￿ out ongoing monitoring whith showed that indivith41s and their families f¢¢1 ¢￿fiden( involved in their
(Mnmunity and that they feltilry leamed new skilJ5 aftu acctssing our chartty.
P￿t2

The Pby •wd 14Lsnr¢ oppOrtup￿ Ubr
Asalways Iwouldlikttotskethctimetoexterwlthatthstotheamazingstaffm8te4m.Therei4an iThJmryarn￿￿1ofw0rk
that must 80 on behind the sccnc5 in orthsto CD5urcthatour project and the5￿810￿ canrun smo0thty.yourc￿unIlrnellt
and dedication is 4Jpreciated by alL
l exrendth8nkstoow Oftru￿ttS f0ry(4r¥p)rt￿d timeasvoluntm ￿￿twe dowould notbe possiblewithout
you.
I would 2150 like to extend a spe¢ial thank y(AL to our ama7ing EJwDa Reay, who. in this last annual period has iaken on
management respwsibililies alongside myself, l arn extre4ndy of hcr cthic and apry>roacM She is L%rtainly a&%et
to the team.
Weh&vematW wc*tthin8swithin the l¥tyearandth¢ levelsofadaNat1o￿ shown by all are tobettlebrthd We look
fLXIV8rd io seeing vA￿t the nextyear can teach us and Tkn cw proi¢¢¢¢ats go.
The charity's stawn•rt of fMwKial &tivitses is shown on p¥e 8 and cixnwises restriaed and unrestrictsd funds, being
those PTovitsJ to assis¢ in firtheringthe genernl obicd5 of the charity.
During the year th¢ chariry's in¢ott)e w&% £133.17l with eX￿d1th of £127J59 resulting in a swplus for the year of
£5.612.
AttheyearetMltheunrestrirtedfun&s amountedto£41.535whichrepesthtedfreere5erv¢s.Therestrictedfundsamoun*d
to £23.148 atMI wcre represented by asse
The tn￿te¢S have the ￿Wer to expend the ffijtmts ofthe cbarity in such a manneras they consider being beneficial forthe
achicvemcnt of the charity's rlJje¢ts. They are also ernp)wereJ to iDvest s￿b F4rt ofthe funds gs they see fit in the
furtherance of the objects of the dmrity.
R¢wrva Pollcy
The trustees haveestsblislKd apoliqwhlchairt￿t0 I￿11d￿j theullre￿r1ded note(xnmitted orinv¢sted in tangible
r￿ed 85sets {￿be fre¢res¢rvesl. Thr target free res¢rv¢s will be esthblished at a level thetrustees feel would enablethe
charity to continue the ¢urrent a&Xtvttics in the of a sigoificani drcy in Inc￿¢. It would (l)viously be necess￿ to
c¢wider how the income would bc rcplaced activities thangcd. Thc wesem frt¢ reseryes of £41535 fall short of the

The Hay And L*iqirt Opporlumlty iJbr*ry
Reftremce aDd xdmlniitr•tiv¢
Chxrlty N*mt".
The Plry aThJ Leiwe Oppjrtsmity Lilmy
Ch•rfty re2tsir*tlo* nllYDber:
1152202
Comp*my T*￿StrAI￿R Dwllber. 08186829
Reglstered offlee:
For8e F&h Conllnwiity R¢srrfwtt c￿trA Ctydath SwAnsM SA6 5EJ
O¥r tTdblyerJ
B￿kerS
CAF Bank Lil 25 Kings Hill Avenu4 Kitigs Hill. We# M•]lin& K¢nL
ME194JQ
Independent Ex*mlMer
Dawd Bowen LLB.. FCA. I D Bowert & Co., Thartered AKountants.
19 Alexandra Road, Govseinon. Swansel SA4 4NW
The dire¢trys of th¢ thwitsble compmy (the chvity) Irt its truste¢s for the purp)se ofcharity law.
The trus¢ee5 seThing during the ye* knd xinee theyear¢Thl follows..
Dr Gareth N(*le
Ms Eve Dewson
Deborah Anne tawrence
Ms Helen Juli8 Elizabeth Willi*ns
r Alun DAvid MorgAn
{App)inkd 3 Juty 20241

The Play L¢lsur¢ OpportpThlty Llbrary
Strnctsr4 GoverDAnee atsd M*DAgerneDt
G¢wrnlng do¢vwAI
The Play and Lcisure Opportunity Library ts a comrAny limited by 8uarantee was inCor]￿d on 21 Au8uit
2012. The Play and Lcisurc Opportunity Librsry re8iStered as a charity on 29 May 2013.
The Play at)d Leisure Opportunity Library w&s esrablished under a Memorartdum of ASSOCI￿10n. which established its
objects and poweN is govemed under its Artieles of Association.. The8e ww¢ r¢vlged 4nd adopted on 6 April
2021. In the event of the ￿Mpl￿ being wound up the members ar¢ r¢quired ￿ contribute an amouni not exceeding
£10.
On l De¢¢mber 2013 th¢ charitable company took over the undertaking formerly carried on by The Play and Leisur¢
Opportunity IChArity registration number 1131710). on unme0￿or&ted charity wilh the sam¢ olm5 and obj¢¢tiV¢S as
the charitable compony.
Oryonl$tTrtoR
The PI4y and Lei$ure Opportunity Library is mamged by a bovd of tnwees comprising a minimum of 5 tn￿ttts and
moximum of 14 trustees. Trusttts are appoln*d the members at on annual gerter￿ meeting.
Recrnllment oMdApplnlmew of Trmsitts
The trustee$ are also directors of The PIAY And Lelsw¢ Opportunity Librnry for th¢ purposes of Company Iww. Th¢
les T¢gardin8 the number of trustees and their &ppointmenL reappointment and rem(wal &re cont4ln¢d in th¢ Articles
of Association to which referene¢ should be made. Trustees are appointtd lh¢ m¢mb¢rs 4¢ on annual general meetin8.
Re1Ètred￿r￿t$ ahdcL￿1pemrtOll wilh rther organlsrtsloms
None of ow trust¢¢s receive rernun¢ration or other benefit from their wwk with the Ch￿lty. Any eonnettiott b¢tw¢en
Irustee or senior manager of the ch8rity with & rel&ted paty must be disclosed to the full board of trustees in ih¢ same
w8y 85 any other contr￿￿&1 relAtsonship with a r¢l4*d party. Ddwls of related party tronsartlons in the cuNtntye
ar¢ set out in the notes to the accounts.
The board of ¢N$tees activety rewew the major risks whlch the charity faces on a re8ul&r bas1$. The board of trustees
have a150 examined other operA¢ional atsd businesj risk5 which we f8¢e and confirm that they have e5rablished systems
to mitiBAie th¢ significant risks onc¢ the charity comm¢Thces its a￿l¥￿6e5.
Trusteu Reipottslbllltlei Its Relatlon to tbe FID*nel*l Ststhm•t$
The charity tru$tee$ (who are also directon of Th¢ Pl4y and Oppomjnity Librwry fr*r the pur￿5¢$ of company lawl ar¢
responsible for preparing a trwstees. ami￿1 report gnd financial ststements in accordBnc¢ with ￿pIle&ble law and
United Kingdom Ac¢ouniing Ststtdards (United Kingdom Generally Accepted A¢¢ouniing Pra¢ticel.
Company l¥w requires the charity trustee5 to prepAr¢ financial siatements for each year which give a irue and fair view
ofthe stat¢ of affairs of the charitsble company and the group atbd of the incomin8 re50ur¢¢s and application of
resources, including the income and expenditure, of the ¢hhrithble group for that p¢riod. In prep￿ing the finaThci&l
ststcment5, th¢ trus¢e¢5 aT¢ required io..
select suitsbl¢ ￿￿ountIng policies and apply them conststently.
observe the methods and prin¢iples In the Chariti¢s SORP IFRS1021'
makc judgements and estimates thai are re&wftable and pNd¢ni:
stAte whether applicable UK Accounting Standards have been followed subjectto 8ny m4terial deparnres
disclosed and explained in the financial s¢atements-
prepare ihe financi￿ statements on th¢ going concem b￿lS uttle&s it Is inapprc¢)ria* ￿ presume that the charitable
company will continue in business.
Pa8e S

The Play Lelsure Opport•lllty Llbrary
The tWS¢¢¢s ar¢ responsible for keeping proper accounting Yecords that disclose with reasonable accuraLy at any time
the financial position of the charity and to enable them to ensure that the [￿￿claI stat¢ments cixnply with the
Companies Act 2006. They are also reSp(￿SIble for safeguarding the &85ets of th¢ charity and he￿e tsking reasonable
steps for the prcvcntion and detcction of fraud and other irregularities.
A￿roYed by the Board of TTUStees and signed on beh8]f of the Board:
Mrs Deborah Anne Lawrenc¢
Trusteeldirxtor
16 August 2024
Page 6

The Play *nd Letsure Opportunlty iAbr4ry
Independent eAAminer'i report for the yur eThded 30 November 2•23
I rew>rttoth¢tn]steeson my ¢x8mination ofthe unwditedfJrt8ncial ststerneThtsonhePl&yAndLeisureOpportunity Library
I'lhe charity") forihe year ended 30 November 2023 which are set out on p4g¢5 8 to 16.
Respeetlve rdpon81bllllles of trustees And examln¢r
Thetti￿eS(Who artalsothcdirectorjofthecompany forthepurposesofcompany lawlareresw)Thsiblefortheprep8ra¢ion
of ihe accounts irt iecordfin¢e wlth th¢ requir¢m¢nts of the CompAnies Aci 2006 {'%he 2006 ACV).
The charity's trus¢ees consider that an audit is n¢M required for thts y¥r ￿￿er P4rt 16 of the 2006 Act and that an
independent examinAthon is ne¢ded.
It is my responsibility to:
examine the a￿OUnts under sectlort 145 of th¢ ChpritieB Act 2011 I'the 2011 A¢t')'
to followth¢ pro¢edures18iddown itt the 8enerai Dir¢rtion6 givenby the Charity CommissSonunder8¢diott 145{SXb)
of the 2011 Act: attd
io stste whether p&rticular rnatters have ￿me to my atteniion.
Bilts of Indepelldut exlmkner'i reptsrt
My examinaiion ￿ttled (Njt in 4¢wrdanc¢with genernl Directions givenby thecharity Commission. Anexamimtion
Includes & review of the accounting re￿rdS kept by the charity a comparison of the ￿OUnts p￿sented with those
record$. It also Includ￿ ￿nsideratIon of Ary unusual iterns or disc105ures in the accounts, and seekln8 expl8ttation8 from
theIr￿slee5c0n¢¢rninganYsUchmArttrs. Thepr0¢¢dy￿$undertakeTrdo notprovide the evidenc¢thatwould be required
in an audiL and ¢onsequendy no opinirffl is given 85 w whether the I￿o￿nts pr¢5¢nt a 'In￿ and fair, view and the report
Is Itmikd to those matters set out In the stat¢meD¢ below.
IBd¢pend¢nt ex•mlner'i 8tAteNent
For the year etKling 30 November 2023 the charity was enilded to exemwion from audit under 8ection 477 of the
Companies Act 2006 relaling to small comppniu.
In Connection wilh my examination. no material matters have eome to my attention which givej me eause to believ¢
that in. any m&ierial re8peet'.
accounting re￿rdS were noi kew In ￿Ordan¢¢ with sethlon 366 of the Ci)mpwSeJ Act 2CK)6: or
the accounts do not ￿0rd with such records. or
the ac¢ounts do not Comply with relevant 8¢¢ounting requirtments under sertion 396 of the Companles Act 2006
other than ¥ny requirement that the accounts sive a'true fail view which is not 8 matter considered &s part of
an indeF¢ndent exominatioN or
the ￿cOUnts have not been pr¢p4red in accordan￿ with the ChAriil¢s SORP IPRS1021.
I hve no concerns and have come across no ¢xher matters in C*)nnec¢ion with the examination to wliith attention should
be drAWn In this rel￿ in order to ettablt a proper understanding of the acco￿ts to b¢ reached.
Name of independetjt examln¢r:
Date.. 16 Au8U512024
lan David Bowen LLB.. FCA
Prof¢ssional b(¥Jy'.
In#itu* of Chartered A¢¢ountants in England & Wale5
IDBow¢n&Co
Chartered Accountants
19 Alexandra R(trad
Gors¢inon
Swansea
SA4 4NW
PH8e 7

Th¢ Play #nd L*tsure op￿rt￿MIty Ubrnry
Stxtement of Fknxnclal A¢lfvlti¢s
(Includlng In¢om¢ •Dd ¢Ap¢ndlDJrt *eeo•#t)
for th¢ yur *dlnE 30 Novelnbtr 2023
T•tsl i1jmt￿tt￿ Rtstrltttd
F#*
F•wd•
Totsl
Finds
2022
Doll￿10￿ and l¢¥3cies
475
INJ07 124.782
1025
116267
118392
CTh*itRble aclivities
2fi67
her income
2292
Totsl
124J07 133.171
4J17
118,934
123251
Eype#dltsr¢
arithble ￿1VitieS
157
127.402 127J59
399
105.507
105.9¥)6
To¢AI
137
127,402 127J59
3W
103.507
105,906
Net l￿e0￿*/{elpt￿dItsrf
8.707
13.095)
5,612
3.918
13.427
17J45
Transfers between
9.101
(9.104)
(4,964)
moYeme•¢ l•
17.811
112,19))
5.612
8.882
8.463
17J45
Recomdllodov
Totsl funds broutht forwvd
23.T24
35J47
59.071
14.842
26.884
41,726
Tot*] t*rried
forwvd
16
41.535
23,148 64.683
23.724
35347
59.071
Pa8e 8

The Pl*y and l*lsyre Opportunlty Llbnry
BAIxDtt Shttt •s *t 30 November 21Tr23
Note
22
Ftsed ugets
Tangible assets
13
Cmrrebt Ais¢ts
14
9232
61364
Cash ai and itt hand
75.492
79,201
71,5
cr￿1t0r￿.
amounts failing du¢ within one wiod
15
{14J18)
(11525)
Net eurrellt
64.683
59,071
N•¢ aM¢ts
64,683
59,071
ofth¢ ¢h•rlty
Unrestricted fibnds
Restrict￿ fjjnds
41.535
23,148
23,724
35,347
Totsl thlrlry
17
64,683
59,071
For the year ending 30 Novembtt 2023 the chlrity was entitled w exemptiort from 4udi¢ under S￿1[(￿ 477 of the
Companies Art 2006 l*he Aet") relating to ynall c(￿￿p￿1￿.
Directi)rs' r¢spM$ibLliti￿.
The membern have not required the Cr￿ to oitiin ￿ audii of its fuwn¢iaJ tht¢mert8 for the year In questlon
in ac¢ordthce with section 476 of the A¢i'
The dirtctorn acknowledR¢ th¢irTc5p(fflsibilities foreMwty1￿ with the requirane￿ of the Aet with r¥pt¢¢ to
a¢countin8 records the Prep￿]￿ of fin￿111
The5¢ financial st*em￿ts have been wepor•J in r£COrd￿¢t with the w0vislrA￿ wplic4ble to C4Mnparties subjec¢ to the
small comp£nles' regirne.
These finHnciai statements were approved by the Ix)yd of ¢nJs*es and wmhLwi￿ for i5su¢ on 16 August 2024. art
6i8nAI on behalf of th¢ bovd by..
Mrs D¢tx)rah Anne L4wrenL
TruSteeldi￿¢10r
Page 9

The Play and IkisDre Opport•ntty Llbr*ry
NoÉt4 to the fiDxmci*l statemellts for the year emdlmg 3• Novwb¢r 2023
Gener*1 knforniatl•n
The Play and Letsure 0wrKti￿ty Li￿ry is a pJblTC benefii entity and a private company lirnited iry guarantee.
r¢gi51effd in FA)gl8nd and Wa]es. The compw is a registcred chartty in ETr￿and and Wales.
The address of the registrred offiee is Forge Fach Community Re50w¢¢ CuKr< Ctydad4 Swanso SA6 5EJ.
2 Statement otcomFdknD¢e
The financial sthtements h8vc bccn prepared in cc￿￿12r￿ with Accimllting and Re￿rtIng by Ch8ritie$: Sthtement
of Recomrnended PractiL* 8pplicabEeto charities prepring their a¢￿urtts in accor￿ wsth the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland IFRS1021 leffeetive l Janw 20I91- {Charities
SORP (FRS1021). the Financial RwtiD8 Stsndard akvli￿bl¢ in the UK aDd Rewblie of Ireland (FRS102) gnd the
Compan1￿ Act 2006.
Aee•llntimg polltlts
Assets and liabililies arc inÈtsaily reco8nised at histori￿ ￿51 or transxtion value otherwi5¢ sw¢d in the
relev4nt a￿￿ting ￿11¢Y ]￿te
Thue are rto material unceAaintses otKI￿ the dwity's knility ioeontiDUe.
that affed thc amounts rqM)rted. These thima*s and judgements are ¢(munualty reviewed and are based on
expcricncc and (ther factor8 in¢ltyJing expE£tations of futswe eveftts that are bdieved to be r¢w%)aabl¢ under the
Utwestricttd Eenernl are fwth which are av8ilable fvuse ￿the disrnion of the [nLSt￿ to fitrther w of the
Desi8Dated funds ￿ unrutricted furML% eannth¢d by the tyusrets pwticular futswe projeth or ￿MmitmenL
R¢stri¢ted subject to re*ld1(￿S on their eXkxnditi￿C declared by th¢ don￿ or through the ternLS of Jn
apFd. and fall into one of two sutrrtlass¢s: restric*d income endowneni fijnds.
elo

The Plxy *md iknr¢ OpportM•lty LAbr
All incoming resowcu art includcd in the statcment of financial ¥tivities whett entidemeDt h&s P￿ed to tht
ch&rity' it is wobable that the econcffii¢ b•J¢fK5 associatrd with the transaction will flow to the charity and the
amount can be reliabty measwe& The fo]lowing s￿1￿¢ pjlithes are a￿¥1ied to pwti¢ul8r categories of inwme:
inc4)me frcm donatifAJS or grants is reco8DL$￿ when there is evidence of entitlement ￿ the r¢L*iPt ts
probablc and its wMunt caD be measured reliabty.
lew incorne is rewi*l wlwi receipt is and entitlen￿l is establislled.
incorn¢ frrrn donated go(￿ is me&wred atthe fair v￿ue ofthe gwjs unless this is imp¥¢t￿e*l to measure
reliabty, in which case value is derivcd from the costto the d￿0T or the estima*d res*lt value. D[X￿d
fa¢iliiies and setvices are reeogni%d in the accouDts ￿ell re¢eived if the value can be reliabty m¢a4w¢d. No
8mourtts art included for the c￿]tribUtion of guval volutlteus.
ittcottte frixtt for the swty of services is rwnised with the delivery of the ¢￿tr￿ted seryice. This
5 ¢la5sifi¢d as uNesrrictrd fijrtds Unless there is a L¥)lltr￿ r¢quir¢ment fc* itio be spent a particular
Eypendknre Qmdlrreeo￿rrfbl¢ YA T
Exr*Dditure 1$ re£o8nised on an xcnwls basis as a liabl￿ty is incurr¢& Ext*ndiwre includes any VAT which
cannrrt be fully rttOve￿ aNJ as clssificd underhe*lings ofthe #•tement of fin*KAal ￿[vitieS to wbich it relat¢&.
¢xpendinwe on rdising funds Inch￿￿￿ the C￿ of 811 fijndraising activitie¥ events. llo￿ ¢haritsble tradin8
activities. and the 5¥1e of donatrd gotyts.
¢xpmditwe on ¢harithk attiviti&8 iDcludes all costs incurred by a charity in undertaking wlivities that fithher
its charitable aims the bcncfit of its be￿fiCIaTi* in¢luding ¢hose sup￿1 eosts Ind costs rel*ing to the
other expenditure ineludes all eXpendits￿ Itrtat is neither re]attd to rdi5iD8 furkn for the ¢lwity nor wi of its
Cxw￿l1Ure on Ch￿]1&ble artiviti¢s.
All costs are allocated to expuhdilllrt ¢aiegoric5 reflectingthe w of the resource. Direct Costs #ttriburable lo a
single activity are allocated directty to that aaiviry. Shared costs are ￿p￿rtiOned trKtwe¢n the aclivities they
contribu* a ￿lSonabl4 jw#ifiabk c(msislent i*sis.
T￿￿]ble 8$5cts zre inÈtialty rttorded #¢(6L aNI Sui*eqU￿tfy ststed al less any a¢¢urtwlateAI depreci*tiOD and
imp8irn]ent1055e5. Any tangible assets ￿￿]ed at reval￿4 amounts are recorded ￿ the fair value at the date of
Art i￿reaSe in thc carrying amouot of an asset as a r¢sult of a rewaluation, is recognised in otherrecognised gains
and10s¥ UTr1￿ it reverses a charge for impmert that ha5 pr¢viousty be￿ r￿o￿lsed &$ expenditure within the
$￿eMent of financial a￿l￿tieS. A decrtase in thc carying amLWrt of an asset as a result of rcvaluaticAL. IS
recognised ID other recognisa gaiE)s a¢Jd losses. excw to which it offsds any wevious rcvaluation 88iTh. in which
case the loss is shown within other r¢¢wis¢d gains and logses on th¢ stat¢mettt of firtanciaj activities.
D¢￿tc1￿￿on is calculated so as to writr off the Cl￿ orvalu*1￿ of an 1¢ss its resithMI Wal￿, ovcr the LsefiLI
¢¢(￿0￿1¢ life of that &%set follow5:
Equipment
20% Straight lithe
P2gell

The P]*y #nd iknre Opporthnlty LlbrAry
Trade and other debtors w¢ recognised atthe transaction price Iwhi¢h is usually the invoice prirxk less any
impatrni¢nt losses for bad and doubtful debts.
Cash Imdln
Cth at baftk and in hond includes cash and short terni highly liquid investments with ¥ short mthrity of three
months or less from the dat¢ of acquisition ￿ opening of the deposit or similgr accounL
Creditors are norma]ty reeognised attheir ttall5action pric¢ ofter allowing for any trade discounts due.
Lea¥a
Rentsls Pdyable undcr orKrating Icases art char8ed to the sla¢emeni of financial activities on a Strai8ht line basis
overihetrrni of the I￿e.
Iwl ststus of the ¢harlty
The cotnplry is lirnited by guarantee and does not have a share ¢apithl. The liability of the m¢rnber5 in the ¢v¢Dt of
the company being Ihquidated is limited io an amouni not extteding £10 per member.
Income from domatloTrg legaeles
2023
2022
Unresirldedinuv
Gifts and donatioiis
SCC Covid grant
Chin¢se in w￿¢$ Aswiation don￿lOn
475
225
Totslunres&l¢lÉdlna•mefvm don￿1￿￿$ andlegacl•s
475
2,025
RcFlriclediMco
The National Lottery Community Fw
SCC Famity Play
SCC Family fjtst
The Henry Smith Charity
51,872
31335
48.524
15.556
14.287
37.900
40,1
T£4￿reSIr1eledlMc￿￿Iro￿ donolionT olldlegacles
124J07
116.267
To¢*1 iDcome from dt)natlons aad Iwri
124,872
118.292
6 Intomt from chArlt8ble Actlvttles
2023
2022
R¢slricfedlneo
Aecess 2 Mainstream
2.667
Totalreslrlttedlncomefrom chorknable odlvllla
2.667
Unrtslrlcledlncolne
Access 2 M8instre•
6.(M)O
To¢al uMrestrletsdlMeomelromch4rlloble acllvllles
6.￿0
Total In¢om¢ from eh#rlt*blt *etlvltlt4
6,￿)0
2.667
Page 12

Th¢ PI•y u4J l*tsur¢ Opportunlty Llbr8ry
Jhcome from other sources
2023
2022
un￿stACked1n¢0m
Membership
Other income
2223
166
1.870
422
TotAI Ineome from other ￿￿r¢
2.389
2.292
An*lysls Dftot•l ruopr¢e8 expended
Cost dlreetly #llotlted to
UMreFlrlctsd Restrlded
actlvltlu:
2023
2023
Ttwl Unrestrlded Restrlrted
2023
2022
2022
Tolal
2023
St&ff costs (Not¢ I l)
Toys & equipm￿t- Gen¢r81
special needs
Travel & subsis*nc¢
RenVfaciliti¢s hire
lrtsurance
Telephon¢
Printing and ststl￿￿Y
Repairs and maintenance
Computer nmnin8 ¢¢yJts
Prof¢$5ional fees
Mis￿118n¢0u5
Com￿￿1¢$ House
Volwiteer tr&vel and expenses
Govern#nee costs 1$¢¢ not¢ 9)
Stay #nd plgy
Training
87.454
87,454
74.005
74,005
5,969
1.892
14,457
1,489
571
462
9J48
310
5.969
1.892
14,457
1,489
571
462
9J48
310
977
796
13,232
1,018
399
622
5,040
755
1,050
i.sio
977
796
13,232
1,018
399
622
755
,050
1,655
59
98
551
610
98
386
145
97
149
386
990
2.255
164
60
990
2.549
2.504
209
2,255
2.557
2,504
Ttytal expeDJ41
157
127.402 127.559
399
105,507 105,906
9 Govern￿£¢ eo
2023
2022
Independent ¢xaminer'3 fee
990
10 TAX•tIo
The Charithble CoMp￿Y'S actlvlti¢s are potentialty exempt from tsxation under Part I l of the cOr￿ratIOn Tax Act
2010. No t&x tharge has arisen In the ycar.
I I knAlysts of ¢Mts A￿d trnsttt remuneratlon expens
2023
Total w*ie eos
Wages and salaries
Social sccurity costs
Pensio
86,314
73,159
87,454
74.005
Pa8c 13

The PIAY amd L4lsure OpportMfty Llbr*ry
No employees had emoluments in eycess of £60.(W1202& £ Nil) Pen5iw costs are allocated w a¢tiVilies in
proporti￿ to the related styffi08 ￿sts incurr•J.
The charity trusiees were n(* paid nor receiv￿ any other benefits from ahployrnent with th¢ clwity in the yeF
12022- £Nill ncithcrThrre thry r¢imW expenses during thc year12022- £Nil). No trusitts Rceived payment
ftt w1fessi￿wI or dher 5ervic¢s 5UFvlied to the charity12022- £Nill.
12 St*ff
The number of employt¢5 linc1￿JIn8 ca8ual part timt staffj durIDgtheyearw￿:.
2023
2022
13
13
There were no employees remunerated * • ra* extteding £60,0￿ per annurn oThJ th¢r¢ wett no employttB
accNing benefits under ml￿tY purchw w defined benefii Pensi￿ s¢hcmes.
Cost
At l D¢¢¢ml*r 2022
17,145
17,145
At 30 November 2023
17.145
17.145
DepredAtIo
At l De¢emi*r 2022
Ch•f8¢ ye
17.145
17.145
At 30 November 2023
17.145
17.145
Net book WA￿t
At 30 November 2023
At 30 November 2022
14 Dtbton
2•23
2022
Gran¢5 r¢ttivabl¢
3.709
9,232
3.709
9,232
IS Crtdltor6: a1￿Unts fJllinB thie wlthin one year
2023
2022
Taxation and s￿111 seojrity COS
Other Creditors at)d accNais
i.Tro
11748
11,344
14,518
12.525
P•ge 14

The Play *Rd ithryre Opport••lty Llbnry
16 A*alysls •f charttabie hnds
An8tysi$ of rnovem￿l in fjmds
Forward
Restrict¢d funds
The N￿lon9] Lottery CwDmunity Fw
SCC F8mity Play
Pos*odc Community TnL
Thc Hcnry Smith (JMrity
12J(
51.8n
31335
(54.849)
(33,059)
9J29
724
1&623)
11205)
8,623
14.418
40.1
(39.494)
13,819
Totxl r¢strirted fuds
35J47
124J07
1127.402)
{9.104)
23,148
Unrestrlded fll#d
23.724
(157)
9104
41.535
59.071
133.171
1127J59)
64,683
Analysis of movemem in fimds- &Yiwyear
Forwwd
ReJtrlct¢d
The Nation￿ LCW C(rnunity Fund
SCC Famity Play
The Waterlcm) Foundation
Post¢ode Community Trn
SCC Famity first
Access 2 M8ttistre8m
The Henry Smsth a]wity
48J24
15J56
{362551
{15.5561
18.0631
17.8641
(14287)
37
11306
356
8,623
14287
2,667
37.
(5357)
(23.482)
14,418
Total restrkted
26,884
118,934
(105J07)
{4.964)
35.347
Uttrethkted fond
14.842
4J17
(399)
23.724
Totsl Funds
41.726
i￿251
1105,9
59.071
P4gc IS

Tht Play L4iMre Opi)ortu*ity Lthr•ry
17 AD*lyJls of net asxts betwee* f•m
Fund bAlxnee at 30 Novembu 2023 are rew¢SeN￿ trj..
TanBible fixed assds
41.540
(5)
37.661
(14J13)
79.201
{14,518)
Currnit liabilili¢s
Totsl Fun
41.535
23.148
64.683
Anatysis of berween fiuth. prifxy
Uftrtttsl¢trd Reslrlded
Fund balance ￿ 30 Noventhr 2022 we reFestht&l ty..
TanBible fixed
Current assets
Cwr¢ni li¥bilities
23.724
47,872
111525)
71,596
{12.525)
Tothl Funth
23.r24
35,347
59,071
The fuwre minlmum opwating lease eommithirAts 4r¢ u follows:
2023
Property
Withitt on¢ yeor
Between and fNe years
In more thAn 5 ye
14,400
57,600
8,4
14.4C(I
57,6C
22,8(
19 Related ￿rty tMllM¢do
Th¢r¢ were no related party tr*W*ions.
20 Cothtrol of th¢ Ch*rhable CompA
The charitable CLMnpmy is undET the control of the TnL4eE
P¥ge 16