## Pitsmoor Adventure Playground
**(Registered Charity No. 1156611)**
## Financial statements
for the year ended 31 March 2023
|**Contents**|**Page**|
|---|---|
|Legal Information|2|
|Trustees' report|3-5|
|Examiner's report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the accounts|9-12|
## Pitsmoor Adventure Playground
## Legal Information
## Trustees
Yanina Koszalinski Chair Laura Watkins Treasurer Sonam Nawaz Jill Portman Julia Sexton Nawel Obeid Nikki Railton
## **Registered Charity number**
1156611
## **Registered office**
C/o 122 Burngreave Road Sheffield S3 9DE
## **Independent examiner**
Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
## **Bank**
The Co-operative Bank PO Box 250 Skelmersdale WN8 6WT
2
## Pitsmoor Adventure Playground
## Trustees' report
The Trustees present their annual report and financial statements for the year ended 31 March 2023 which are also prepared to meet the requirements for a trustees' report and accounts for the Charities Act purposes.
The financial statements comply with the Charities Act 2011, the Constitution and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards for Smaller Entities.
## **Structure, governance and management**
Pitsmoor Adventure Playground is a Charitable Incorporated Organisation (CIO) formed on 10th April 2014. Our governing document is our constitution, a CIO foundation model in which trustees are the only voting members of the charity. The initial trustees were appointed at the foundation of the charity, with additional trustees appointed by the Board of Trustees as required during the course of the year.
In usual circumstances Trustees meet at least monthly and are responsible for the strategic direction and policy of the playground. During 2022-23 meetings continued monthly in person at the playground with the option to join digitally via Zoom. At our AGM in December one trustee resigned therefore at the end of the 2022-23 financial year there were 7 Trustees of the charity.
Day to day management and responsibility for all playground activities is delegated to the Playground Manager, Patrick Meleady, and Finance and Funding Manager, Fran Belbin, who are responsible for ensuring that playground activities are delivered safely and effectively with due regard to the welfare of playground users, staff, and volunteers, and are compliant with the relevant legal and financial requirements. Our Deputy Manager, Sarah Truman, coordinates day-to-day operations and line manages the playwork team. In September 2022 Beverley Nunn joined the organisation to job share with Fran Belbin, with the remit to lead on new fundraising initiatives.
## **Reserves Policy**
Pitsmoor Adventure Playground's general policy is to maintain unrestricted reserves equivalent to a minimum of three months' running costs to bridge any funding gaps that may arise, which currently amounts to approximately £35,000. At the end of 2021/22 our unrestricted reserves stood at £53533 and in 2022/23 have reduced to £45321, still well within our reserves policy.
## **Financial review**
In 2022/23 our most significant funder was The National Lottery Community Fund and smaller grant funders included the Graves Trust, the Garfield Weston Foundation, Kathleen Hannay Memorial Foundation and the Lieutenancy and Masonic Fund.
Ongoing service delivery continues under the Department for Education funded Healthy Activities and Food (HAF) programme, providing meals and activities for children from low-income families during school holidays.
We were also commissioned by Sheffield City Council Community Youth Service to deliver playwork training and playwork pilot activity in the Woodthorpe and Manor areas of Sheffield.
Total restricted income in 2022/23 was £142634, with £33959 carried forward to 2023/24.
**3**
Pitsmoor Adventure Playground
## Trustees' report
## **Public benefit statement**
The trustees regularly give due consideration to the Charity Commission's guidance in deciding what activities they should undertake, by reviewing the needs of their beneficiaries, ensuring the service is fully inclusive and that no detriment or harm arises from the organisation carrying out its activities.
## **Achievements and performance**
This has been our ninth year of independent operation and we have continued to provide a vital service and safe haven to some of the most disadvantaged and vulnerable children in the city.
During this period, we were able to successfully deliver our core service without interruption, offering open play sessions 5 days a week, with exciting programmes of holiday activity, events, and off-site trips that include visits to local woods, the seaside and into the Peak District. Groups of children enjoyed opportunities for off-site outdoor pursuits such as rock climbing and abseiling, through our partnership work with Endeavour, a locally based youth organisation. Our relationship with one local school developed as they brought small groups of children to use the adventure playground during school hours. At Christmas we organised trips to Gulliver’s Kingdom and to watch the pantomime at the Lyceum Theatre. Other off-site activities included sports tournaments, attending a celebration of women’s football at the Town Hall. Children participated in cultural celebrations across the city, including The Tree Project, our contribution to the citywide Festival of the Mind and shadow puppetry as part of the Crucible Theatre Family Day, providing our children with new experiences.
We were fortunate to have residents offering their skills and expertise to extend and vary the play opportunities we provided alongside the variety of outdoor equipment and facilities available every day and included opportunities to participate in live music, circus skills, troll making workshops and growing fruit and **veg to then cook and eat. We increased our opening over the summer holidays to include Sundays,** targeting vulnerable families from the local area. Sharing a simple meal became a highlight for families using the playground on Saturdays with local women taking a lead to prepare and cook their traditional dishes, introducing Halal food and sharing their culture with others.
This was an exciting year for the playground, with a 50th anniversary of the playground, National Frontline Playwork Award, and a Queens Award for Voluntary Service to celebrate and enjoy. In October we hosted a visit from the Lord Lieutenant to officially receive our Queens Award, inviting all members of the playground community to celebrate with food, music, dancing, and speeches. To celebrate our 50th year of the adventure playground we held a community open day, inviting past and present users of the playground. We had a steady stream of visitors throughout the day, enjoying the nostalgia of looking through our archive of old photos, spotting themselves and family members from years ago. Children from a local school attended during the day to use the outdoors facilities. BBC Radio Sheffield broadcast their morning show live from the playground, celebrating our story through a series of interviews with staff, volunteers, parents, and children, past and present. Earlier in the year we were featured on C4 programme ‘Steph’s Packed Lunch’ their presenter spent a day with us, to highlight our work and what we offer to local children and their families.
Over the year, new families accessing the playground increased, with an average of 120 families registering in February and March alone. The need for family support has increased, in part due to the cost of living / energy crisis but also the ongoing impact of the pandemic, with staff reporting an increase in food bank referrals and signposting to other agencies. Over the winter we opened late on Friday evenings, offering a hot meal and warm space to families. We were identified and promoted as a Welcoming Space for children and families and a Community Resilience Hub.
We were fortunate to be able to offer young people with opportunities to help them towards employment, this included having a young person a work experience placement, a Spanish young man volunteered to help him develop his English language skills and two young people volunteered as part of their Duke of Edinburgh Award.
**4**
## Pitsmoor Adventure Playground
## Trustees' report
Between October 2022 and March 2023, our Playground Manager led a Play Partnership pilot project to develop playwork activity, funded by Sheffield City Council, and partnering with MASKK (Manor After School Kids Klub). The pilot was conceived to bridge the gap in SCC provision for children aged 5-10, between early years services in family centres and youth services for 10–18-year-olds. The focus was on trialling direct delivery of playwork on the Woodthorpe estate and developing playwork training and CPD opportunities to strengthen the sector. We developed a new introductory L1 Playwork course, Discovering Play, aimed at parents, volunteers, new and unqualified playworkers. Working in partnership with MASKK it was able to be delivered at our adventure playground and in the pilot area with a total of 21 learners successfully completing the course and attending a certificate presentation by the Lord Mayor at the Town Hall. This initiative has started to develop further partnership work with MASKK to deliver Playwork training opportunities across Sheffield.
2022-23 has been an extremely busy year for the adventure playground. Outdoor equipment and structures have been well-used and ongoing maintenance has been required to keep everything in good working order. To assist with this staff attended additional H&S training for adventure playgrounds delivered by a playground inspector, as a result we have improved our systems and process for daily checks. Unfortunately, we had to dismantle our well-loved 20-year-old castle structure which went out in style as children went wild with their imaginations decorating it with paint before it disappeared.
In February staff, trustees, and volunteers came together for a Strategy Planning Day, to revisit our mission and agree priorities and key themes to take forward. This work will be ongoing and enable staff and trustees to develop longer term strategic planning for the next 3 – 5 years.
Overall, we couldn’t have achieved so much for our children and families without the dedication and commitment of our staff and volunteers and the support of our local community, families, and residents young and old.
## **Trustees responsibilities for the financial statements**
Charity law requires the trustees to prepare financial statements for each financial period which show the state of affairs of the charity and of net income or expenditure of the charity for that period. In preparing those financial statements, the Trustees are required to:
- q select suitable accounting policies and apply them consistently;
- q make judgements and estimates that are reasonable and prudent.
- q prepare the financial statements on the going concern basis unless it
- is inappropriate to presume that the charity will continue in operation.
- q state whether applicable accounting standards of recommended practice have been followed subject to any departures disclosed and explained in the financial statements.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable the Trustees to prepare financial statements. The Trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
This report was approved by the Trustees on ____________ and is signed on their behalf by:
Yanina Koszalinski Trustee
**5**
## Pitsmoor Adventure Playground
## Independent Examiner's report on the Accounts of Pitsmoor Adventure Playground for the year ended 31 March 2023
I report on the accounts of the company for the year ended 31 March 2023, which are set out on pages 7 to 12.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
q examine the accounts under section 145 of the 2011 Act;
q to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act; and
q to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
q to keep accounting records in accordance with section 130 of the 2011 Act; and
q to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:____________________________________
Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
Date:________________________
6
## Pitsmoor Adventure Playground Statement of financial activities
## (incorporating the income and expenditure account) for the year ended 31 March 2023
|**Notes**
**Income from:**
Incoming resources from generated funds:
Donations
Services
Other income
Incoming resources from charitable activities
Grants
**2**
**Total Incoming resources**
**Resources on**
Charitable activities
**3**
**Total resources expended**
**Net (outgoing)/incoming resources**
Total funds brought forward
**Total funds carried forward**
**9**|Unrestricted
fund
£
3,367
70,381
237
-
**73,985**
82,197
**82,197**
(8,212)
53,533
45,321|Restricted
fund
£
-
-
-
142,634
**142,634**
132,733
**132,733**
9,901
24,058
33,959|Total
funds
2023
£
3,367
70,381
237
142,634
**216,619**
214,930
**214,930**
1,689
77,591
79,280|Total
2022
£
2,235
35,903
2
132,970|
|---|---|---|---|---|
|||||**171,110**|
|||||192,157|
|||||**192,157**|
||||||
|||||(21,047)
98,638|
|||||77,591|
7
## Pitsmoor Adventure Playground
## Balance Sheet
## as at 31 March 2023
|**Current Assets**
Balance at bank and cash
Debtors
**Total current assets**
Creditors
Net current assets
Total assets less current liabilities
**Total net assets**
Represented by:
**Funds**
Restricted income fund
Unrestricted income fund|**2023**
**£**
48,693
44,407
93,100
(13,820)
79,280
79,280
79,280
33,959
45,321
79,280|**2022**
**£**|
|---|---|---|
|||82,181
239|
|||82,420
(4,829)|
|||77,591|
|||77,591|
|||77,591|
|||24,058
53,533|
|||77,591|
This report was approved by the Trustees on ____________ and is signed on their behalf by:
Yanina Koszalinski Trustee
8
Pitsmoor Adventure Playground
## Notes to the financial statements
## for the year ended 31 March 2023
## **1 Accounting Policies**
## **(a)** Basis of preparation
The Financial Statements have been prepared in accordance with the the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective from January 2015 and updated with effect from January 2016) - (the Charities SORP (FRS102)), as modified for smaller charities.
The Charity meets the definition of a public benefit entity as defined under FRS102.
## **(b)** Income
Grants donations and Income from charitable trading activities are recognised in full in the Statement of Financial Activities in the year in which they are received.
## **(c)** Restricted Funds
Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets the criteria is identified to the fund together with a fair allocation of management and support costs.
## **(d)** Unrestricted Funds
Unrestricted Funds are other income received or generated for the objects of the charity without further specified purpose and are available as general funds.
## **(e)** Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of V.A.T. The company is not VAT registered.
Governance costs of the charity relate to the costs of running the charity such as
the costs of meetings, professional costs and statutory compliance, and includes any costs which cannot be specifically identified to another expenditure classification. In the opinion of the trustees all support costs relate to charitable expenditure.
## **(f)** Tangible Fixed Assets and Depreciation
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset over its useful life.
## **(g)** Fund Accounting
Funds held by the charity are either restricted funds or unrestricted general funds. Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds that can only be used for a particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
9
Pitsmoor Adventure Playground
## Notes to the financial statements
## for the year ended 31 March 2023
## **2 Incoming Resources from Charitable Activities**
|**Grants:**
The Big Lottery Fund
Children in Need
Church Burgesses Trust
JG Graves Charitable Trust
Garfield Weston Foundation
Leeds Community Foundation
Lieutenancy and Masonic Fund
Kathleen Hannay Memorial Trust
Sheffield City Council - Ward Pot
Sheffield City Council - Covid Response
Sheffield City Council - Richmond
Sheffield City Council - Southey Activities
Sheffield City Council - Southey Food Pantry
Sheffield City Council - Healthy Holidays
Southey Food Pantry
**3**
**Resources Expended**
**Charitable Activities**
Staff costs
Payroll Fees
Staff Travel and Training
Other Staff Expenses
Volunteer Expenses
Building Repairs and Maintenance
Premises
Playground Repairs and Maintenance
Play Materials
Other Play and Activity Costs
Insurance
Professional fees and Accounting
Postage and Stationery
Telephone and Internet
Van expenses
Other Expenses
Returned grant|Unrestricted
fund
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Restricted
fund
**£**
74,000
-
10,000
3,000
-
8,784
-
14,000
426
-
11,500
805
1,500
18,619
142,634|**Total**
**2023**
**£**
74,000
-
10,000
3,000
-
8,784
-
14,000
426
-
11,500
805
1,500
18,619
142,634
**Total**
**2023**
**£**
132,031
1,318
16,879
144
1,875
2,198
4,691
8,815
9,532
12,138
3,231
9,704
5,958
856
4,433
1,127
-
214,930|**Total**
**2022**
**£**
60,000
21,125
-
6,000
20,000
-
3,000
-
-
12,000
-
-
-
5,810
5,035|
|---|---|---|---|---|
|||||132,970|
|||||**Total**
**2022**
**£**
108,935
1,227
2,376
100
410
45,091
2,089
4,708
530
5,502
3,025
12,197
40
811
2,752
399
1,965|
|||||192,157|
10
## Pitsmoor Adventure Playground
## Notes to the financial statements (cont'd)
## for the year ended 31 March 2023
## **4 Details of certain items of expenditure**
|**Details of certain items of expenditure**|||
|---|---|---|
||**Total**|**Total**|
||**2023**|**2022**|
||**£**|**£**|
|The surplus for the year is stated after charging:|||
|Independent examiner's fees|320|290|
|Directors did not receive any payments or expense|reimbursements either this year or last.||
## **5 Staff costs**
|Gross wages
Employer's national insurance costs
The average number of employees was 8
Directors were not remunerated during the year, nor were
**for any expenses**|**Total**
**2023**
**£**
131,157
874
132,031
they re-imbursed|**Total**
**2022**
**£**
108,061
874|
|---|---|---|
|||108,935|
||||
## **6 Debtors (all due within one year)**
|Trade debtors
**7 Creditors and accruals**
Accruals
Prepayments|**Total**
**2023**
**£**
44,407
44,407
**Total**
**2023**
**£**
320
13,500
13,820|**Total**
**2022**
**£**
239|
|---|---|---|
|||239|
|||**Total**
**2022**
**£**
4,829
-|
|||4,829|
**11**
Pitsmoor Adventure Playground
## Notes to the financial statements (cont'd) for the year ended 31 March 2023
## **8 Transactions with related parties**
There were no transactions with related parties, either this year or last.
|**9 Restricted funds**
The Big Lottery Fund
Church Burgesses Trust
Garfield Weston Foundation
JG Graves Charitable Trust
Lieutenancy and Masonic Fund
Leeds Community Foundation
Kathleen Hannay Memorial Trust
Sheffield City Council - Ward Pot
Sheffield City Council - Richmond
Sheffield City Council - Healthy Holidays
Southy Activities
Southey Food Pantry|**1 April 2022**
**£**
4,826
-
12,234
2,993
3,000
-
-
-
-
-
-
1,005
24,058|**Incoming**
**£**
74,000
10,000
-
3,000
-
8,784
14,000
426
11,500
18,619
805
1,500
142,634|**Outgoing**
**£**
(63,458)
(10,000)
(12,234)
(4,021)
(3,000)
(3,665)
(14,000)
(426)
-
(18,619)
(805)
(2,505)
(132,733)|**31 March 2023**
**£**
15,368
-
-
1,972
-
5,119
-
-
11,500
-
-
-|
|---|---|---|---|---|
|||||33,959|
12