numter. 08186829 ChLty numFw'. 1152202 THE PLAY AND LEISURE OPPORTUNITY LIBRARY A Company Limiled by GthTrdnlee ¢md noi having a Share caplial REPORT AND UNAUDITED ACCOUNTS 30 November 2025
The Play and Ixl$ur¢ Opportunity Library Report And Ungudlttd FlnxDciI Statements Contents Pge Refcrence and Bdministraiive dethi Rewrt of the Tn¢¢ Trusttts ResN)nsibiliti¢5 in Relation to the Financial Statements IndeF¢ndent &xthhin&s reFQrt Sta¢¢m¢ni of finfinci Aetivitiej io BAnCe she¢t Noks to the finkncS&l ste 12
The Play Ltl$ure Opportunity LlbrAry Refer¢n¢¢ ind adminijtrativt detall$ Ch•rlty Nimt: Th¢ Play And Leisure Op]x)rbJnity Librnry ComnY RstraOn No: 08186829 Chirlty reilstr#tlDM No.. 1152202 Rryl$itred omtt.. For8e F8ch Community Rwwce Ctntre. Clydpth. Swanse4. SA6 5EJ TrDst Chair Oueih Noble Secrtlzry Eve Dewson Tweurer D¢borAh Anne Lawrcnc Helen Julia Elizat¢ih Willlams AIUD Dwid Mor8an Helen PL5SCy Indtptmdelll Ex•Trlner: 14n Bowwl LLB FC& I D Bowen & Co.. Ch8rter¢d A¢coun¢S 19 Alexantha ftoA4 Gorxinon. Swansea, SA4 4NW CAF Bank Li4 25 Kth8s Hill A¥¢, K>n8s Hlll. Wc¥t K¢nl, ME19 4JQ
The Play and tKisure Opportunity Librgry Report of the Trustee5 Chair's report Over the past year, The Play and Leisure Opponunity LibrDry h&8 had Ihc privile8e of providing Jervices to our communily Ihat 5LlPPOrt Ihe well-being and personal developmeni of children, young people and adults with a range of d5sabilities by delivering highly specialised play-based therapy. 2025 has been a panicularly busy and rewArdinR year, our group sessions continue to flourish, hundreds of loans have beert provided, and WE have mainialned a 5¢rong growin8 pre3en¢¢ in our community. Our memberships wilh Ic¢aJ Schools are growin8 in numbeTS. and our conttections with other serviees continu¢ lo develop and strengihen. PLOL continues to offer= ess to a wide ran8e of high.quaiity toys and equipment though our Lending Libr to encouragc en8aginB and irttcrdclive experience& n50ry themed and tailored play se55ions lo children And young people via our Sity & Play, Early Years and After School 5e5sion5 SplaI¢S¢d support for families 4th our Home Visits pro8ramme and recently, PLOL offered sessions io support Home Education themed session5 for lldults wilh additional SUPPDrt tteed5 thai in¢luded 1nd1vidu¢SCd therape1¢ play sessions outrcDch support seNiccs for f&milies, profession415 and schoo5& The m&in theme of ihe past 12 months has been one of markE4b1¢ ¢onlinued development. 8Towlh and community en8a8¢meni. PLOL has continued io grow in tem)s of Ihe number of individuals and families Acecs5in8 our range of pl&y s¢Niee5 l&s detailed within Ihe Proje¢l Lead's Report). bul also in tern of the br¢adih and depth of what we are offering our community. During 2025. PLOL delivered 204 therapeutic sessions across Stay #nd Plays, weekly groups, holiday clubs and adult sessions. provided 614 loan5 comprising 939 individual pieces of specialisi ¢quxpment and toys, Mrtd welcomed 215 individuols f&milie5. professionals and sehoo13 15 members. A Pllrti¢ularly si8nificant milestonc has been the exp4nsivn ofour Home Edu¢Aiion group, enablin8 us io add a second weekly session and provide Se$ for several more families, refle¢lin8 our commitment to responding io community need wherever il arises. ltt terms of¢n8ugemenL over the p45t year, we have continued io partner with local services including Swansea C4rers Cenlre and Interplay. and our community outre4ch has reached record levels, wilh Gemma Ahern-Fidler att¢ndin8 19 lrtformalion ¢venis and eoffec momings throughout 2025, ¢nsurin8 our pre5en¢¢ in the communtty Rmains SlTon8 and for• repching. Swansepd Council coniinues to support OUT Sloy and Plhy sessions, which provide invaluable sensory play opportunitie5 for OUT members in a tailored environment. These se55ions have evcn inspired one parent to estf4blish her locDI 5UPPOrt group, a wonderfvl lest8ment to the empow¢ring impaci ofpLOL. Thank5 our main funders- the Nation41 Lottery Community Fund, Henry Smith Foundation and Swansca County Council- for their ¢oniittued support and encouragement. The flexibility Provided by th¢se grants allow5 iL8 lo Tespond direcily to wthere our support 13 needed most. As reported in our Financial Report, PLOL is in a p05i(ive financial position with a modest projected surplus and we continue to build our financial reserve& A5 we mov¢ fOrd Into the nexl 12 monihs, we are r¢siating our eommitmenl to securing additional funding OPPOrtunilies. wilh a particular focus on growing our Hom¢ Education community PTOVi8ion and YounB Adult se55ion4 to further invest in our current thctivities And to gener&te new opportunities Wlthin our Adults and Families servi¢es. The Board of TnL8tees express our deepest zratitvde, appreciation and thanks io our entire PLOL Siaff kam, who really are al the heart of PLOL. PLOL would not have beert oble to achievc what w¢ havc if it W&8 not for our fant&5tic PLOL staff team and volunteers, who hY4v¢ been dedicated, passionate. commitied ond displaycd oulstsnding profe5sionali5m to Ensure our communiiy have been sUPPOrted in meaningful ways that has not only improved the quality of lifc for our member5 bu¢ has also enriched our community. Their level of enthusiasm and unrelcnlin8 ener 10 deliver for our members ha5 been in5pirationaJ to us all.
The Play Ind Eisure Opporttty Library Report of the Trustees A special Hord of thank5 to Emma Reay. CKmma Ahern-Fid]er aNJ Kelly O'connor who. within their respective roles have continued to ensure PLOL delivered a highly valued and swialis¢d service over the past 12 months. Emrna Reay ha5 provided dcdicat&l leadership Service Manager aryj h&$ worked tirelessly with the Trusteu to wist PLOL navigalc the cha]lenging times over the w 12 rrtonths by going beyorbj the c] ofduty. Kelly O'connor d¢SV¢S thanks for her li1¢s5 ¥w)rk in securing the es5entiaJ fimdtng make5 everything do possible. and grateful thanks to Gemma Ahem.Fidler for her outhttding communÉty Fwence and outreach Drk througknut the year. As a TnJee Board. we are eommitted io eTthancing the ills expertise and knowl ofour staff team 8JLd we renew our Commitment to suPrt our s¢aff continued professiOr development and to invest in them 8$ colle4gll¢s. As we look fonvard towards the next 12 month& it 111 be an atm for the B08rd to emberf organi5&tional $trn¢tures that are focused oll the Continued SUPPDrt for OUT arr in terns of their professi¢al development Én a way that cOniSeS and acknowledge their specialist expertise and ex]enC& On a personal note, I Wdni to us¢ ihis opportunity io express my deep gratirllde and appreciation io the Dircctors b particularly Deborah, Alun and HeleL You have been •naFi fanwi4 ¢ornmitte(L dedi¢at¢d and devoted to ellsuring that PLOL contirtues to deliver at)d ww. FiD811y, we wish to thank you our memtrfft4 ow comm1, havc kindly allow¢d u5 to become a little part of your journey. Without yow and ow WOTKierful staff team, theTt would not k PLOL. Thank yo As look towards the futur4 can do so with pride for what we have achiev with deternIttIon to o)ntinue to do what we do best and with ex¢itrm¢nt for what achieve together over the 12 monilL5. The year to come is looking to be even busier. wth a 8T many new oprUnItieS io look forth to. The goals al obj¢ctive5 ofThe Play and Leisure Opportunity Library for the coming year ¢lear. to continue the BrOh and development of the charity in line with the needs of our member& liAeThing to their fcedback and SIng this to shape the )gJtutE dirertion of PLOL- to respond (o ihe r)eeds of our community by ob¢aining fimding io se¢we the future ofthe ¢haTity and allow for expansion, with a particular focus on growing our Home EdLKation community provision and Young Adult sessions. and to coniinue wi(h our strottg event atten(knce and community (Krtrexh to ertsure th¥ we arc re4ching everyone could benefii from our seryi¢e4 working collaboratively with othcr service prowders ro support our community. As with ail AGM5, we do focus on whttt WE have xhi¢v¢d over the pH5t year. ShOd also p05itivcty commit ourselves to noi only building upon our 3uc¢us bu¢ to a150 acknowicdge ihe cha]len8es may face in the comingycar. At PLOL, due to the passio expertise and commilmcnt of a]I, I have Th) doubt that are in a strong PD5ition to meet those ¢hallenges aThJ lo hl¢ve even greater successes in the ycarto come. l£i's Conlinue to grow our safe haven, and keep providing the support, eptt¢¢ arf of COU the joy community! Dr Gareth Noble
The Play and Leisure Opportunity Library Report of the TT115ttts Th¢ ¢wse& who are aJ50 the d1CtorS of the charithble ¢ompony for the purp)s of the Cornpanie5 Act 2(K>6, presettt their annual rert 108ether with the financial stakments of the chaTttable Comp?V for the ye4r end 30 November 2025. which ar¢ also prepared to meet the requiremeni for a direc1¥ rA}rt and fin8n¢ia] statements for Comp8nies Att purpose5. The financial statements have been w¢pared and delivcred in xeordance with the 4)ecial provisions applicable to mpani¢s subj¢¢i io the 01[ compsnies regime aTrJ comply with the awities Act 2011. the Companies Ac£ 2Tr)6. the Memor9dUrn and Article5 of As50ciaitOQ 8nd Accounting and RerM)rting by Charities.. Statement of Recommended Praciice applicable io ¢harities pyeparing their accounts in accordance with the FinwKiai Rwrting Standard applieabl¢ in the UK and republic of ITeland IFRS 102) (effective l Janw 2019). Our pllryos¢s nd a¢dvttl¢s The purposes of ¢h¢ charity we: to &SSiSt th¢ d¢velopmcni and emotional knith aj well-being of children. youn8 people adults with a disability and their families and carers through the provision of appropriale piayljeiswr activities" to lend the best available toys and equipmenl- and lo provide an oPrtUnity for pYofessiot)aJ involvernent as appropriat We review our aim5. objeciives and ¥iVilIeS year. This review look$ at what achieved and the outromes of our WO in the pttvious 12 months. The review looks at the succes5 of e4ch key aciivjty •)d the ber)efits they have brought to those group5 of pg)ple we are set up to help. The review also helps etwwe ow obje¢tives and activitie5 remained focu5sed on our stated purpose5. The tnlsws a awBn of their respons5bilitie5 with regard to public benefit and are conversani with the Charity Commission's guida]Ke in this atE& Achlevements ad Perform4ttc¢ Introdudio This l&st year h&s been a busy one- OLLrgroup stssions art contiDuing to flourish. hundreds of loans are bein8 provide4t and we continue to have 2 strong prcserKe in the community io etL5ure our s¢)vices are reaching all those who need us. Our memberships with loca] sclMy)Is are Wing in nUfflk aTLd our COTULCCtion5 with other services continu¢ 10 d¢v¢lop and strengtheN ¢n5uring that wr aTr able to wx)rk collaFxTrrntively to 5UPtM ow families and community. AChieVennts ¢hisyear A5 Temain fwu5¢d on the n¢¢d5 of our Cornm1ty. it became inCr181Y appareni tha( expansion of our mices was nece55ary to ensure that we wrre able to cater for all needed $-thiS resulled iti expansion of our Home Education 8roup. enablin8 to Ad in a 0th1 session ¢a¢h week and provide Sp for sev¢raJ more families to access our suppon. This was made FM)ssibl¢ by the T¢trive from Henry Smith and the National Lottery Community Fund which give us the flexibility and opp)rtunity to be able to target our group5 to where they are needed most Overth¢ course of the1&st year. our members have enjoyed cookery, arrs and uafts t#)¥rd games. and building a30(K).pieee Lego treehO- a very big &chievem¢nt! swar Council continue to SUPPOrt us in providing our Stay arml Play sessiorfj. and forthis we are gr2tefvl. These s10n5 provide valuable sensory play oppornmiiies for our members in an environmeni tailottd foT their need& as well as h¢lpinR pareois to bwld their suppon t)etworks friendships. These gwups have even inspired one parent to Set up her own support group for fAmilies wtthin the l(ai ¢ommunity, dTang on knowledge gained from attending our sei0$. it's wonderful to know are helping emFrf)wrr individuajs to thke on new challejjges and fijrther develop the 5UPPOrtive community wtthin SwwJse&
The Play and tki$ur¢ Opportunity Llbrary Report of the Trustees Our reach Hrythin Swansea and the surrounding areas continues to as we have attend¢d a re¢ord-number of events in 2025. Gemrna Ahern-Fidler h&s attended 19 information events and coffee momings over the last year. ensuring that our community presence remains strong and that we can continu¢ spreading information about the 5ervic¢ far &rtd wide. A look rti the numbers oNdfeédb&¢k.- During 2025, we were able to: tkliv¢r 204 theweutic sessioJN across Stay atKi Plays, weekly groups, holiday club4 and adult sessions Provide 614 loans, comprising of 939 individual pteces of speciall equipment and toys ca out 204 deliveries, ensuring that everyone who need5 our support l5 able to receive it Provide support to 396 individuals, who ar¢ beneficiaries of our se]vice5. We also continued our monitortn8 to ensure thai service user feedback remains firnily a¢ ihe cenire of what we do. and that we can continue to adapt and develop our Service to meet the needs of our members. Feedback received ov¢rthe18st year has shown that 100% of individuals feli thai their confid¢n¢e had si]rICantlY incre&8ed and that they plw more following attendance ai our sessions, Is well as 80% stating that play ha5 helped them a family. I wanted ¢0 share this piece of fcedback from a family a5 1 think it truly highli8h¢s just how iMportt sessions ¢an "IL'S fantastic to have o place where your child is always accepted, your pareniing is never judged. and you never have to miss a Session due to your child having a diffi¢ult day. Many people wsthout ALN kids, myself included in my 'former life, have no idea how isolaiing it can feel, especially in School holidays when you have to avoid places that other kids can access, like parks and playcentres, due to Crowds overwthelmiD£ your ¢hild. To have PLOL 5e5&ion5 to break up th¢ holidays, knowing they are a safe haven for both you and your ¢hild is invaluable, and the staff are always. always friendly d supportive" It is fantasti¢ th&¢ we are able to provide thi5 for familie5. and l am so proud that we ar¢ abl¢ to be that"5afr haven" that people turn to knowing that they will always be 5UPPOrted and understood. Goatsforihe N£rtyear To continue the growth and development of the charity in line with the Deeds of our members, listening to their feedback and using this to shape the futtjtr direction of PLOL. To respond to the needs of our community by Oblning grant fijnding to se¢ure the future of the charity and allow for expansion, with a particular on wwing the pn)visions to our Home EduG*ion community atmt Young Adult sessions. To continue with event attendance to ensure that we aTe reachin8 everyone who wuld benefit from our servi¢e& and worknng collaboraiively with oiher seryice providers ¢0 support our community. Flnlllly, some words oflltonks I would first like lo extend thanks to the amazing team behind PLOL who throw themse5ves whole-heartedly into every k and session, piding SUPPOrt, undcr518nding, and, of course, the fun and play which Ère so importsnt to all our membersl Your hard work, d¢di¢atiON 8nd motivotion are appre¢iated by myself, the trustee5 and our comrnunity. A thank you. also, to Kelly O'connor who work5 hard behind the 5cen¢s obtaining the essential fundin8 needed to enable us to keep playing- the fun w)[dn't be possible wythout youl
The Plgy #nd L4isureOpportunity Librry Report ofthe Trustees Of Cour our board of trustees fomi an e5sentia] part of th¢ PLOL team, volunlarily Riving their time to supp&rt us- your dedication 10 the ¢h4rity i5 greatly appreciated, and a sincere ihank you to all of you for helping to make all thi5 possible. It's been a btjsy year and A great one so many suece5ses to celebrate. The y¢4r to come 15 lookin8 to be even busier with a lot of new opportunities to look forward to- let's continue to grow our'safe haven. and keep providin8 the support, cep1ance and, of cours4 th¢ funl Flnanelal Revlew Th¢ charity's sthtement offinancial a¢iivities is shown on pa8e 10 and comprises re5tri¢t¢d and unrestrict¢d fund& being Ihose provided to &%S151 in furthering the general objects of ¢he charity. During ihe yeAr the chrity'5 incom¢ w&$ £136,017 with expenditure of £126,316 Te5ultin8 in o surplus for the year of £9,701. Ai the year end the unresiricted funds Amounted to £60,744 which repre5enied free reserves. The reJtrid¢d fijnds amounted to £17,910 find were repTe3¢nted by nei currcnt 45set5. Invesimenipollcy The trustees have the powrr io expend the fund5 of the charity in such o mann¢T u they consider Fkin8 b¢n¢ficial for the achievemcnt of the charity'5 Qbjecls. They are also empow¢red to invesi such p8rt of the funds as ihey see flt in the rtherance of the obje¢ts of ihe ¢hari¢y. Reservespolley The Iru51ee5 hav¢ esthblished V4 policy which Aims to build up ihe unrestri¢ied fimd5 no¢ mMItted or Snvest¢d in 1gn8ibl¢ rixed asseis I'ihe frce re5erve5"1. The target free reserves will be estsbli5hed 41 o level the trustees feel would enable Ihe charity 10 continue the current a¢liviiies in iht case of a significwil drnp in income. It would obviously be neCesry to corLsider how th¢ in¢orne would be rtplAeed or aeiivities ¢hanged. The present free reserve3 of £60,744 fall Short of the iar8¢t T4nB¢ and ihe trustees are tIve1Y pursuing measures to Improve the situation, Struetsre• iovern#nte and manwlernent GoverNlng doulmtnl Thc Play and Leisure Opportunity Library 15 a company limlted by gu8rAniee and w45 in¢orporated on 21 August 2012. The Ploy &nd Leisure Opportunity Library registered a charity on 29 May 2013. The P14y and Leisure Opportunlty Librnry wa5 e5tabli5hed under p Memorandum of Assoelation, which e3t&bli5hed its objects And power& and 15 govemed under 113 Articles of Ass0¢iation.. Th¢5e were revised and adopted on 6 April 2021. In the eveni ofihe company being wound up the membcrs are required to contribute an amouni not exceeding £10. On l December 2013 ihe Charitable ¢ompAny took over the undertaking formerly carried on by Th¢ Play Arhi Leisure Opportuni¢y (Charity registration number 11317101, an unincorpordled chllrity wilh the some aims and objectives a5 the charitable company.
The Play and Leiqure Opportsnity Library Report of the Trustees OrytTNl$ailon The Play and Leisure Opportunity Library is matw by a board of true¢s cotnprising a minimum of 5 tntstees and maximum of14 trustee& #re appoinRd the membus an anthu sen¢raJ mttting. Only member5 of the company are eligible to hold office w a memt¢r of the trKrfrd of true The appointsnent WK[ rniring of trust the conduct of busitw the prweedin8s of meetin84 the man8geTnent of risk and the general management of the compw dl took ple durin8 the y¢4r in with the pmvisions of the 8overning documents. ReernltmenlanrfAppolKimeRi of frnsi¢¢s The trUe¢S are a150 dilOrS of The Play and Lxim OpFxJrtuThity Ltbrnry for the p[wls¢S of company law. The rule$ regarding ¢he nurnr of witts and their appoinimenL re)intMent and removal are Conltd in the Articles of Association 10 which reference should k made. Tn are ¥ppoinied the memtws An attttu meeiij Rela1edrfl¢s &ndctTrpopernllon wlih txher organls¢ilows None of our (Nsttts receive remun¢rntion or other benefit fmm their Wrk with tk ¢Irity. Any eoruKc¢ion between truscee or senior m8naKer of ihe ¢hariry with A relad pany MU disclosed ¢0 the full board of Ine¢S in the 5wne wuy es any other con1ractu ye1lOnshIP with a related party. D1$ of related porty trthsKlions in the current year are sd out in the note5 to ihe ac¢ounts. Rlsh The brtrd of trustees actively review the major risks whi¢h ch•rÉiy faces on a rt8ular b&si5. The board of trustttj have also examined oiher oper10nD1 and bwqin¢&s risks which wt face and ¢onfimi thtti they have ¢s¢ablished system5 to miti8al¢ the significant risks orKe the th8rity commentts ity theliviti Small Comp*nlts Provlslons This Yep)rt been prepared in accorthn¢¢ with the provisions in P•rt 15 of the Companiej 2006 appli¢Bblt to companie5 subjeth to the small MpanIeS re8im&
Tb¢ Play and Lelstsre Opportunlty Library Report of the Trustees Trnstees Re5ponslbllldt$ In Relation to the nanCIal Statemtnts The charity Irusiees (who are also director5 of The Play and Opportuniry Library for the pwp05e5 Of wmpany lawl at it5ponsibl¢ for preparing & trustees, ennual report and fingncial statements in a¢¢ordance wtth applicable law and Unit Kin8dotn A¢¢ounting Standards (United Kingdom Generally Accep*d Accounting Pra¢ii¢el. Company law requires the clllrity lntee5 to prepare financial statements for each year which give a trn¢ and fair view of the State of affairs olthe Charitable company and of the incoming resource5 and application of resour¢e& including th¢ income and expenditure. of the charitable company for that period. In preparing the financial sia¢ements, the trustees are tEquired to.. sel¢¢t suirable a¢counting policies and apply them consistently. obsCe the methods and PTinciple5 in the Charities SORP IFRS1021' make judgern¢nt5 and estimates that e reasonable and prudent- stste whether applicable UK Accounting Standards have been followed subject to any material departures disclosed and explained in the financial ststemen prepare the fTnancial statements on Ihe going concern basis unless it IS Tnappropri8t¢ to presume that the charitable Company will eoDtinue in busine5 Trustees are responsible for keeping proper a¢¢ourtting records that di$¢lose with reasonable a¢¢uraw at any time th¢ rinan¢ia] position ofthe charity and io enable them to ensure that the financial statements ¢omply with the Companies Act 2(K)6. They are also responsible for Safeguarding the assets of the charity and hence takin8 reasonable step5 for the prevention and detection of fraud and other irregularitie5. Approved by the board of tru5tce5 on 14 April 2026. S]ed on beha]f of the bowd by.. Deborah Anne Lawrence TtIdirector
Tbe Play and Lelstsre Opportunity Librnry ndep¢ndeDt ExaDhiner's Report ¢0 the trnsteu of The PJy and Leisure Oppbrtunity Library J report to the tNstee5 on tny examinwiort of the &counts ofThe Ply aThJ lknrti]rrity Library Cth¢ ch8rtty'l for they¢areDded 30 Novembtt 2U25 which gre sa oui on poge5 10 to 19. Responsibilltks #Ad basi5 of report As the charity's tr5 of ¢he ¢oTnpany Iwho are ajso IL5 dire¢rors forthe purposcs of company law). you are responsible for the preparation of the xcounts in ¥¢OTdanre with the requiments of the Compgnie5 Aet 2 {Ihe 2CO6 Ad). Having satisfied myself that the a¢wuntsof thr comrAny are not requirgJ w t¢ audited underPart 16 of the 2c6 A¢t and are eligiblc for indcrEndent eXamin¥i0 I rew)rt ill Tespect of my examination of yoUr¢omrAns accounL8 &5 carried out Wlikr lon 145 of the Charities Au 2011 fthe 2011 ACVI. In c4nying oui my examillation I h&ve followed the DiTXtions Vell by Charity CornmiSSiWL sedion 14515Kbl of the 2011 ACL Independent exAmlDer'$ stst¢m¢ut I have ¢omplEted My examination. I confErnI that no matrs have o)me to my attention in connedion with the examination giving me cause to believe that.. accounting re¢oTds were not kept in &ccordm with section 386 of the Compthie5 Act 21kn" or the aCCotS do not accord with such rerds. or the accounts do not comply wtth relevant accounting r4uirements under section 396 of the Companie5 Act 2LMJ6 otherth8n any requirement that the aOunts give s'true aThd fair. view whi¢h is not a matter considered Ls part of an ind¢prnd¢nt examination: or the accourtts have not been prcpared in xcordance with the Charities SORP IFRS1021. I have no concerns and have come acmss no othermatters in connection with the exaMin10n to whi¢h attention should k drawn tn this rep)rt in order enable a proper undertandin8 of the *counts be reache lan Bowen LLB FCA Indewdent examiner IDBowen&Co Ch8rter&1 19 Alexandra Road Gorseinon SA4 4NW 16 April 26
The PIAY Le15ure OppOrnIty Llbrary Ststem¢nt of Flnancial Activities Ilncluding incom¢ and txpendlture gceounti for th¢ y¢ar ended 30 November 2025 2025 2024 UMresirlcteaT Ratrlcie ftinds UNr¢sirl¢itd Reslrlcred Noits To¢t71 INCOME Donations Dnd le8acie5 148 96.281 96,429 203 95.887 96.092 In¢ome frorn ch8ri18ble 8divili¢s'. 6,(KlO 29,603 35.603 26.340 32,340 Other in¢om¢ 2.541 2.541 2,211 Intercsi Truiveabl¢ 1,444 1.444 295 295 TOTAL INCOMING RESOURCES 125 884 136017 122 227 130938 EXPENDITURE Exnditute on chariMbl¢ a¢iivitie5.' 62 126.254 209 126,459 126.668 TOTAL EXPENDITURK 62 126254 209 1264S9 126668 NETINCOME FOR THE YEAR 13701 9,701 8,J02 14,2321 4.270 TratL8fer beiw¢4n IlJ)ds 636 636 NET MOVEMENT IN FOR THE YEAR 10.071 13701 9,701 9,138 14,8681 4,270 RECONCILIATION OF FUNDS TO1 fijnds brou8hi forward 50.673 18,280 68,953 41,535 23,148 64,683 TOTAL FVNDS CARRIED FORWARD 60,744 17.910 78,654 50,673 18,280 68.953 The $t8tem¢nl of finJnri•l livIti¢5 in¢ludes all gains and losges reco8rtiicd in th¢ year. All inwme andexpendilure derives from contirtuln8 a¢tivitses. The note$ on p4¢5 12 10 19 forn port of these fJn4n¢ial statements. 10
The Plgy and Lelsure Opportunlty Llbrnry Registered f4umber: B#ln¢e Sheet 115 at 30 November 2025 (18186829 Notes 2025 2024 Current assets D¢b¢ors at bank in hand 12 14.757 82,771 12254 75 J61 97.528 87,615 Credltors: fllllnt due vAthln year 13 (1&8741 {18,662) Net curr¢ot AM¢ts 78,654 68.953 Net as1¢ts Charlty fvndg UnTestricied in¢ome funds K¢3iric¢ed 5JKom¢ funds 14 60,744 17,910 50.673 18,280 Sh•reholdern' The fin¢la1 aleMentS have been w¢pw¢d dtllverEd in accrydan with the s1] provislons appllcable to ¢omp8nies subject to ihe 5m811 ¢ompaniu regimc comply with the Charilies Act 2011. the Comp&nies Aci 2006. the Memorandum and Articles of Association. and A¢ntIng •nd Reporting by Ch4riiies: Sthtemenl of Rewmmendoj Pr4cli¢e gppli¢*ble io ¢h8ri1ies preparing Iheir a¢wunts in x¢ordarKe with th¢ Financi ReportÈn8 St8ndwd Appli¢abl¢ irt the UK and republi¢ of Irel4nd (FRS 1021 {effedive l January 20191 The tru51¢¢5 81¢ setisfied that the compfiny is entitl&4 to exemption from the requirements to obthin &n d]I under Serfion 477 of the Companies Act 2(Th. The members have noi requirtd the tomFAny io obtsin an oudit in aceordwlce with Section 476 of the Cornpani¢s Act 2006. The director5 acknowled8e their responsibilities for ¢omplyin8 with th¢ requiments of the ComFAni¢s A¢i 2006 with r¢sp¢a io Kcourtling rtcords ond Ihe preparation of Signed.. Deb)rah Anne L&wrtnct Trusteejdirector Approved by the bogrd of tre¢S on 14 April 2026 The note5 on p4es 12 to 19 forni pan of th¢8¢ fin•n¢iai #4tcmcnts.
The Play ?Trd Le18urt Opportuntty Llbr8ry Note$ to the FlnAneial St&tements for the year ended 30 iyovember 2025 l Ge#er*l Énforrn¥tion The Play and Leisure Opportunity Library is a public benefit entity w)d a priv8ie eompany Ismited by guarantee, registered in England 8nd Wal¢s. The company 15 & r¢gistcrcd charity in En8land and Wales. The adthss of the reRisiered oifi¢e 15 Fow Fa¢h Communitv Reur¢¢ Centr¢. Clvdach. Swttrtse& SA6 5EJ. 2 Ststement oleompllAntt The financial st8tement5 hgv¢ been prtptred in mplianCe with Accountin8 and Reportill8 by Charities.. Statern¢nt of Recommended Pr8cti¢e applicable to charities prepBring their accounts in agrdance wth the Finawial RepottiTJ8 Standard applicable in the UK and Republic ol Irelond IFRS1021 (effective l JAllu8ry 20191- {Charitie$ So1 IFRS102)), thc Financia] Rewrting StAndard applicable in the UK and Republic of Irel8JJd {FRS1021 and the Compolli¢5 Act 2006. 3 Actounting politie4 q515 ofpreparation The financial 5taternents have been plered in &ccordan¢e with the Chuities SORP IFRS1021- Accounting and Repotting by Chariiies.. Staiemeni of Recornm¢nd¢d Practice applic&bl¢ to ¢haTiltes prep&rin8 th¢ir accounts in acLX)rdance with the FinarteTsI Reporting SiandaTd applicable in the UK and Republic of Ircland IFRS 1021 letyective l January 2019). th¢ Financial Reporting Standard applieable in the UK and R¢public of Itelgnd IFRS 1021 and the comp9ni Act 2006. The Play Opportunity L.'ibAry tneet$ th¢ d¢finilion of a public bBnefit enliry under FRS 102. Assets and liabilitie$ are iDltiaily ]Eeognis¢d at histori1 5¢ or tr8n$&ction valu¢ uttle55 Otherwise ststed in Ihc rel¢v8ni ae¢ountin8 ra>licy. Going concern There are no m&terial uneertainties abwi the ciwity$ obility to continue. Jud8eJne#ts qrtdkey ofes1imo¢ioN ThB prcpAT&tioTh of t rjnancial statements requires JnBnagement to make judgement4 estitnates and &ssumptions thllt affect the smounts report¢d. These eslimates and judgetnents arc Conttnually rewewed and are b3sed om experience other factor4 ineludingexpectstion5 of future events that Bye [i¢V¢d tttr b¢ Teasonllble underth¢ circum5tancc5. All incoming re50urtts are included in the 5tRtcment of financial acii¥iiies whert entitlemenr has pLd to the charity., it is probabk that the ¢wnomic bcncfjts t¢18¢ed with th2 transaction will flow to the chuity and the amount c8n be reliably m¢a5ur¢d The followng specifjc policies are &ppli¢d to particular c8ftgories of incotn¢.' incorne from donaiions or grants is recwjised when th¢T¢ is evidence ofentitlemEnt to th¢ giJL receipt is probable its wnount be mcasured reliably. legacy incom¢ i5 COgniSed when Teceipt is probible &nd entitlem¢nt 15 established. income from donsted goods is tncasured at the fair value ofihe gwjs urtless this 15 impractical to measujr reliably. in which we the valuE 15 dErived from thc CO to the donor or the e$iim&ted reSe value. donaod facilities and seryices are recOlSed in th¢ CoUnts when received if the value can be rtliabty measured. No mounts are included for ihe Contribution of generRI volunteers. income from Contracts for the Supply of 5ervice5 js fecoEnixd with Ihc dclivery of the Contracted service. This is classified as Iinr¢51ri¢trd funds unless there is a ¢ontr&¢tuai rwuirement for it to Spent on a pttrticular purw5e and returrd if uDspenL in which it mlly be T¢8aTded as restrieted. 12
Tb¢ Play and Lelsure Opportunlty Ubrgry
Notes to the Flnantlal StAtements
ror the year ended 30 Novembor 2025
Inlereslrecelvttblt
Interest on fvnd5 held on deposit 15 included when receivable and the 2mount WL be me85ur¢d reliably by th¢ charity, this i5
]M)rmally UFon notifi¢Btion of the iniercst paid or payable by the bank.
Fund5 hEld by the ehariry dTe eith¢r
Unrestri¢dgener
The Play nd Leisure Opportunlty LAbrAry Notes to the FiDanci21 Ststements for the year endtd 30 November 2025 Tongi61¢ [Lredossets Tangible Jre initllY recovthd at Lxrt •nd subwuenily stskd llt less 8thy accumula ¢kwttiation and impairnjent losses. Any tats8ible ats carried at YeUEd arnounts ar¢ rt¢orthd at the faJT value at dje date ofTevaluation le> aDy 5ubwuent accumulated deptiation 8nd 5ubsequettt AccumuIHt¢d impginnent k)Sfe& An in¢Tea5e in the c4Tryin8 amount of an Lwt resuh of a Tevaluatiow is recwised in Otherd 8ains and los unk55 li a charye for imF4irnXQt that b¥ previow4ly teen as ¢XF¢ndr(urt wrythin t sts¢emeni of finHDciaJ aclivities. A in thc caryiThg am01 ofAn w5 a re5u]t of VAluatI¢M4 is re¢ogttised in oth¢r rcwid gains 4nd 10sse4 except to whiGh it off5¢ts arty previou5 reValL0 la1 iL which th¢ toss is sknwn within orkn reco15ed gains qnd lows on the statement of fithancial Ectivitr> DepT¢Gi10n is aiculatsd w 8$ off the cost orvajwtion of kss its rE51dU valu4 overthc use1 c¢onomic lift of awt as follo Equipnxnt 2(PAui8ht line Deblors Tyadc and other debiw5 are recognised it the sett]ewt amwnt due ther •ny tr&le discount offered. Lkbtots ale ualty measured at trSactIon price lwhich is lY the inwJi¢e pricek k&$ kny ltrlpirnnt for ixd ond thyJb(fvl debts. Prepaynnts v8lued at the amount prepaid aft¢r thkin8 Xcolmt of any trHde dwwits d. CAsh ai haJYd Ht bk and in hand includes wh and slx)rt tenD highly liquid with a skni tllaturity of thr¢ nkinths or less the dlltc of 8cquisilioo or openin8 of the deF>sit or 5itDilar ac¢tyJnL CrediMrsoKdproviJioRs Creditots and provisioDS ¥Je Te¢wJiRd where thE chnn.ty has a presettt obligation T¢suttin8 f a event tbat will Probably suli irt the trsn5f¢r of fvnds to 8 third pty 2Dd th¢ amount settle the obligation be me18ured or estimated reliabty. Cred21or5 Rnd provisions are nornJ8]Iy ttO&Di at th¢ir selllement amouttt AftET aJbwirE for anytrth di5Lx>unts duc. Operorfng LeS RentAb w&bl¢ uDd¢r operating lew Ire ¢ba¥8cd to th Statet of finartiai a¢tivitiES on a s¢rni8hi line bgsis Dver the term of the lease. Pensio Contributions kn defined o)ntnThution pthnswe exF¢nxd ith thtr tsi tty r¢tate. 4 181 statu5 of tbe charity Th¢ compjny 15 limited by guar8niee and &K5 tK)t have a s]w¢ capital. The liability of tk memkr5 in the eveni of ihe comp8Dy being liquidated is lunited to an not exL%eding£lO per [rrtrnr. 14
The Play and IAIsuTe Opportunlty Libnry Notes to the Financigl Stattmellts for the ye4r ended 30 November 2025 5 Ineomt from doDAt)w Dd le8#tk Unresrrfttédlneome Gifis 2nd donations 148 205 TolaluKresiFlctsdlncomefrom &ndledÉ1 148 205 ReslrlLYdln¢om¢ The NatnN1 Lttery Communtty Fund The H¢nry Smith Ch£rity Tolol restrlcidlNeom¢lrom donoloNs odlqocl¢¥ 56.081 40.200 96,281 53,187 42,700 95,887 Total Intomt from doiitions and le8Aeles 96.429 6 Ineomt from rhrllAble ldlwlil 2025 2024 Uftre$lridedincom Acttss 2 mail1 Toit71¥nr¢SlridedlncoAJr0l th47rllabl¢ 6,0(K) Rsirld4dlncome SCC Farnily Play Told rats1¢IAn¢IrO ch#rlMbl¢dlrfll 29,603 29.603 26,340 Tol•l Ineome from ¢h•rltble 1¢15vl¢l 7 Ine¢4me from oth¢r w¥r¢ 2024 Unresirlaedlneomé meMr$hIp Other intomt 2,1 351 2,541 2,169 42 TrfAIMnreMrlcle&4lhcoMtfr04 h¢r so¥r¢es 2211 Tot] imeome frvTh o¢her yourtts
The PIAY And Letsure Opportunlty Ubrary Notes to the FiD8ncig1 Statements for the yegr ¢nded 30 Noyernber 2025 8 Allalysi$ of expenditurt oth ckarilble aetlvltles Trtol U•reslridtd R¢ffvl¢Yvd Totsl 2024 2025 2025 2025 2024 2024 Costs lre¢llY &llocotedio acliirylies Staff costs (Note 101 Toys & equipment- General special ne¢d5 Travel & sub$isten¢e Renvfacililies hire Rate5 InsurlL% Telephon¢ Printing and 5tatLonery Rep8irs and maintsnance Computer n]nning costs Professional fte$ Miscellaneous Compaoies Ho Volunteer ts8vel and expenses Session expEll5es Training Totoltosts dir¢¢lly olloc&iedir> ocffivilie 101,910 345 1,797 14.400 215 101.910 345 ,797 14,400 215 99,860 99.860 2.097 I4.4LK) 2,651 1,485 339 162 I097 14,400 2,651 .485 339 162 431 431 330 1,164 336 32 48 1,299 934 125,144 330 1,164 336 94 48 1,299 934 437 1.104 377 437 I.104 377 89 334 1.786 321 62 89 334 1,786 321 62 125,206 89 125,469 125,558 costs Jnoependeni ex8miner's f¢e Toialgovernthrtce cost 120 120 990 990 Tth41 e-rpenses 62 126,254 126.316 209 126,459 126.668 9 TaxAtlon The charitable tompY'S actiVLties are potenii8Jly ex¢mpt from t&Kaiion u]Jder P4rt 1 l of the Coryoration Act 2010. No tsx charge h18 Tisen in the y¢aT. 10 Att*lysis ofst¥ff ¢oJts lid trustte rtrthuner•tion Hnd exptthses 2025 2024 Wages aDd salaries Social 5ccurity costs Pension 100.305 98.389 1,486 101910 No employees had emolllmenl$ in ex¢t$8 of £60.00012024- £ Nil) Pension costs Bre aJlo¢at¢d to actÉvittes p]wrti(m to th¢ lated stsffing costs incurred and are wholly char8ed to unre5tri¢l¢d funds. The charity trustees were Dot paid OT received any other benefjts from employment with the ¢b8rity in the year12024- £Ntll neither were they Jtimbur5ed expense5 durin8 the ye8r12024. £Nil}. No lrnstee receivcd payment for profe55iDnal or othEr scrvices supplied to the charity. l6
The Play Ind Lelsurt Opportsnity Ubr#ry Notes to the Flnancial St8temeDts for the YUT ended 311 Nov¢mber 2025 Sf•ff nMmberJ Th¢ averw numter of emplorn liti¢ludin8 cal tim¢ slam duriDg the )tar w45.'. 2025 2024 Proie¢i wrrkerj 14 16 14 16 11 T•iRlblt fixed Ats¢¢¥ ¢binery Total Cost Ai l DecemtrLr 2024 At 30 Nrnr 2025 17.145 17.145 17.145 Depr¢¢iAtion At l Dccembef 2024 17.145 AI JO Nov¢mE¢r 2025 Ntt boDk vAIu¢ Al 30 November 2025 AI 30 NombEr 2024 12 D¢b¢tsrs 2025 2024 Other dcbtor5 PrepB>Thents ond ¢rUed incthne 14.327 430 11,939 295 14,757 12.2S4 13 Credlforj: Afflounlg flli#i die *itblh •he year 2025 2024 TaxAtÉon 4nd go¢1 secwity costs Other¢redito .543 16,908 17
The Pl•y and Lei5UTe Opportottity L4brry Notes to the Financial Stst¢ments for tbt year ended 30 November 21125 14 AJ4ly5is of movement ill finds Mov¢meDt li fundi- cyrrmt year kniricledfunds The Nailort U)tt¢ry Commutiity Fund SCC Fatnily Play The Henry Smith Charity Toial reKrlded/Mnds 5230 56.081 29.603 40.21K) 125.884 161 JIOI 129.6031 135J411 11262541 13.050 18.280 17,909 17.910 Unrestriciedfvnd Totsl fmnds 50.673 10,133 13&017 1621 126J16 60.744 78.654 Movement in funds- Prior ye•r R¢ffri¢ledl#Nd5 ThE Ngtional Lottery Community Fd SCC Family Play Henry Smith Charity 9J29 53,187 21340 41700 12U27 (572861 125.7041 43.4691 126.4591 5.230 1636} 13,819 23.148 13,050 18,280 (630 UnTuthd¢df¥Nd Totsl f•thds 41.535 64,683 8.711 130.938 {209) 1126,668 636 SO.673 68.953 IS Anxlyjii of Det Issets btlwettt fllDds Anatyyi5 of Det sstts bctwttll fullds- ¢iirrEDf year rrtal Tllngible fixed assets Debtors Cash at bank and in hatsj CreditQT5 due within olle 430 60,314 14.327 22,457 118,8741 14.757 82,771 Il8.874 60,744 18
The Play Leisure Opportunity tJbr4ry Notes to the FinanclAI Ststtments ror the yegr ¢Dded 30 November 2Q25 IJ Arn•lysis of let Ajstts Ixtw¢¢A fuAds leoDtillDe41 Analysts of &t betsv¢¢n fuAth- prioryear Tangible fed a$5ets Debtor5 Cash al tonk and in lthnd Credttors dtt wthin oncy 11.959 24,863 (18.3421 18.280 12,254 75,361 Il8,662} 68,953 50.498 1120) 50.673 16 Oper¥ting lese <omrnitmtDL¥ Th¢ futUT¢ minimwn OFKT¥tin8 least ¢(ffimitirtnts are as follow5-. 2025 2024 Propety Wtthill one 14,400 37.200 51.600 14.4(Ml 51.600 17 Related rty tran51Ctio 18 Other informatlott The Pltty and l£isurc Opportunity Liary i5 a charithbk company lirnid by KU3T•ntee and illc(XW*d in Eng]and and Wale5. Its giStered office js= Forge Fa¢h C(xntnunity Rc¥ouTry Centre Clydach SA6 5FJ 19